Registered number: 03665818 Charity number: 1076055 NORMANDY COMMUNITY THERAPY GARDEN (A Company Umltéd by Guarantse) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 NORMANDY COMMUNrrY THERAPY GARDEN IA Corylarw Llmlt•d by Guarant••} ONTENTS Page R•forenc• and Admlnl8tratlv• Oet•ll• ofth• Company. Its Tru•ts•• and Advl••r¥ Tru•tso$' Rèport Trusto•s' Rospon$lbllltl•s St•l•m•nl Ind•pend•nt Examln•trs Report 10-12 Stat•m•nt of Fln•n¢lal A¢ttvltl•¥ 13 Balanu Sh••t 14-15 Note* to th• Flnancl•l Stat•m•nts 16-32 NORMANDY COMMUNrrf THERAPY GARDEN (A Company Llmlted by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ￿s TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 AIARCH 2022 Patr￿$ Dame Penelope Keith Jez Stamp Tru$ts•$ A Everitt, Chair A J Pearson. Vice Chalr R J Shears, Trt8su¥$r N P Jones R D Martin A WkJley Company r•glBt•r•d nimb•f 0386S818 Charfty r•ght•r•d numb•r 1076055 Regl•tor•d offl Tho Tharapy Gardon. Manor Fruit F•mi. Glazlorn Lano. N¢)rm8ndy. Gulldlord. Surroy. GU3 2DT Company ••Cf•tary P M Wallers Accountants Wise & Co, Wey Court WesL Urdon Rood. Famh8m. Surrey. GU9 7PT Bank•r• HSBC UK. PO Box 180. 12A North StreeL GuihJf¢xQ. Surray, GU14AF P8ge 1 NORMANDY COMMUNiff THERAPY GARDEN {A Company LIMtt￿ by Guarant*v} TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2022 The Trusloes prasant their annu81 rewrt tC*Jeth8r with the financial statem8nts of Ih• Nom￿nty Comrnunity Therapy Garden the yEar 1 April 2021 to 31 Ma￿h 2022. Th8 Annual ReFx)rt serves the purposes ol both a Trustees. Teport and a dlrectm. rep(%t under ￿rnpanY law. The Trustees confirn) thot th8 Annual Report and flnanclal stsl8ments of the charitsbie c(Jmpany CoM￿Y vAth the ￿rrent stslulory requlrernents, the requirements of the charitable companls governit)g ￿0￿ment arKI the provisions of the Statement of Recommended Practice ISORPI applicable to charities preparing their a¢￿￿nts in ac¢Mlance with Ihe FinancAal Reporting Standard applicakle in th8 UK 8nd Republic of Ireland IFRS1021 (8ffethv8 1 January 20191. Slnce the Company quallfies as sman under sectfjon 382 of the Companles Act 2006, the Slrateglc Report required of medium and large f*Mpan￿ und8r Ihe Companies Act 2006 Istralegic Report and Directors, Report) Rggulgb"on$ 2013 has been omitied. ObJ•ctsv•8 and actlvltl•• . Pollclos #nd oty•ctlv•B Thè Ther8py Gardan's purpw ly lo have a po*'bvg and signffic8nl Impact on the liva$ of people facing challgnges in lrfe, through th8 FK)wor of gardoning. Typkaly. our dients ￿Uld be INing with a leamlng drfficulty, o physical dlsability or a menta heahh conditbn.. th•y o)Ldd range from a soojndary sthool chlkl wth speclal ntre(Is. through to an gld*ty person wrth Alzhelmerfs. In setting objecth￿S 8nd plannirKJ for a¢tiw'li8s, lh8 Trusl88s hav8 glvan dua COn￿d¢r81￿+n to general guidance publlshed by the Charity Commission reLeth"ng to ￿nafft, Intknling the guidance 'Public benefit.. running 8 ¢h8r6ty IP82}'. b. A¢tlvltS01 und•rt•k•n to •chl•v• obJ•¢tl¥ The Th8rapy Garden runs 8 number of prOg￿nM08 to ddl¥8r I￿r chaTitatJla obj'ectivgs. These are in addition lo Iho ongolng care and support of our clients. most of ￿0M ar8 referred to us by Adult Soc181 Care, County Tr8n$llion Teams and I(￿1 s￿nd￿ry Sch￿￿$". Green Scho(A. enabling slud8nts from local main8lr8am and Spacial Educational Noeds ond Disabiliti88 ISENDI school8 to vA)rk tcThvard$ 8n enty levd Cty & Guikjs qualifution and for those finding 8 tradth'onal classroom 8alVrvd th818nging and who benefit from ontrtctrone 8UPPOrt and 8 prodicol of leamlng., GTOW lo Work. providing prc*Jre5sion from Green School towards w(prk gxperience. Stroke of Genius. wrwking V*ilh slroke suNNors by the Stroke Association. Gardan Pastimes, working wth d￿ts wth AlZ￿M8￿S or Dgmentla. . Maln actlvltlm undart•k•n to fvrth•r the CixnpaThW• purpos•s lorth¢ publ1¢ b•n?fft Gwen that all of our dlonts are INing ￿1￿ a t&amiNJ dISa￿litY, a ph￿Col dlsabllily. a mentsl health condition or are vulnèrable members of the communty. all of our work is fr￿USed on making a positive impact on thair Iivg8. Thls could be by bullolng thetr psydthgkal, phwcal or social abllit or li mlght be by providing supplemenlary eiluc8llonal opportuniDes. to enat4e them to pursue furth¢r a(ttJc8fjon 8nd tralnlng or enter th employment rnarket. Underpinning al of these is enhanced sense of cOnrthr￿e and well￿ing that results from a tailor8d programme of gardening and related aclNÉtsès. Page 2 NORMANDY COMIrfUNrrY THERAPY GARDEN IA Company Llmtted by Guarant80} TRUSTEES. REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 A¢hlévem•nts and ￿rf￿anCe •. K•y ￿rf0M￿nc• Indlcators The lotsl income received over the 12 monlh p8ric*J covered by this report of £254.134 c¥mpar8s favoura￿Y to £214,256 for the previ(xJs year, wa recèived a Job Retention Sth8m8 Grant of £1.782 in Covid relalad funding. At the s&m9 Iirne total expenditure was £226.832 comparE(I to £166,494 ￿ the previous p&riod. We v8ry grateful to our funders and supporters who enabled us lo grow our In¢om8 from donalions and legacies durfng a difficult time for Ihe garden. This onabl8d us to conth.rw with our ￿￿Ik. Page 3 NORMANDY COMMUNtTY THERAPY GARDEN IA Company Llmlted by Guarantsel TRUSTEES. REPORT {Co1￿lNUEO) FOR THE YEAR ENDED 31 IAARCH 2022 Aehlo¥om•nts and ￿rf￿nance (¢¢ntlnu•d) b. R•vl•w of •thU•• The Therapy Garden gvadudty reopened in April 2021 [erw￿￿ enthusiasm. One of the k8&8ons learned during thè pandemic by large parts of tha population has been the wd8spread und8rstanding of the imporlance lo gc#)d mental haallh ol trm& S￿nI outd(M)rs arwj in tha ganJ&n. ft was 18lt that th8 Th8rapy Gard8n w85 uniquely placed to provide the 8Xpe￿Se 8Th1 enCour￿Ment to people W￿￿Ing lo Improve their mental health through the power ol gardenlng and ￿ began to r8wrch and develop 'Gaidening for Well￿1ng,, ou¥ soclal prescribing proj8cL This was r48nned to run alongsidè our Oiher •ctiwli65. The roop8niw of the Thorapy G8rd8n. foltrwkng the 88Cp3nd cbsufe due to Covid 19 re6th'Ctlons at th& start of 2021. twan with 12 Green Sch)ol sludents arKI 11 Adull cl￿ts retuming on a w88kty bass. As th8 y8ar progr¢s$ed and confidence grew that the worsl of Iha pandemic was over. the numbers ol Green School studgnts Increasèd to 24 and th8 Adutt dlent8 inue88ed to 14. In August, we were 8bl6 to wdts)m8 bad( Gardèn Pasb'mès {for dionts wlh D6m8ntsa and Azh•'mgrf$ and related diff1CLtlbesl and Stn)ke ot Go￿U8 (for Stroko 8ur¥iv(w81. Bdh th880 group8 were offered 8lx $88Blons over the yoar. Our voluntggrs retume(l in Apil numb8r8 h8¥8 continL*tt to Inc*8￿ 8long8ide our c14gnt numbers. Our volunteers are th8 lif84Jlood ol thg sorvices w& prwd• to our cli*nt$. We worg honourfjd wth a visit from HRH the Count8ss ol Wossex. who came lo vc4unleerwith u8 in May 2021. We also started to d¥v•lop 'Gardenlrg lor W•Ubw"rwJ'. our sfr*l pro9(xlblng prole¢t. We have fvndlng lor yoar8. In the current ye8r, we h8ve njn four, week programmes and Sup￿rted. on av8r80o. four cllènts 8 we&k over a six week pmgrammo. In January and Fgbruary. we offared 'ta$t9r Sessions. to social prescribèrs. Furthèr Cours￿ arg ￿anTred lor 202J2023 and an evalualion of the ctrjrse is b&ing dev8lop8d to gnsurg that th8 proJo¢t benofits the individLtral di8nts the course aims to support. StsffiroJ levols were increa8e(J over y￿1 to provth additional management Support as ¢kents relumed and 'G8rdanlng for Welkknlng. ¥lartod. Th8 garden development h8s c0nts.n￿d. PLgns ar8 stdl being progrèssed lo resile the compost bays., a small rose garden has beon e8tsblk8hed: the new garden room is now lully fvnctional and is being used as an a##thonal meellng room. The 98rdon was opened to the syjblc for one NaborMI Garden S￿￿Me INGSI Open Day in Seplgmber 2021. W8 conlnue lo work with th6 steering group Flanning to opan tha Noftyjandy Vlllagè Shop, which is lo be built adj8cent to the Thefapy Garden. The MBrf(el Cart is boirvj used al the weekly Friday Markèt held at Manor Fruit Farm. We conlinLte lo mainlaln ar¥J care for the garden sUrr￿ding the ¥￿age war merrnri81. The Therapy G8rden 6$ a b￿Y wort(IrrfJ garden and we remaln cl￿sdo￿8 of our environmental Impa¢l. though, we cannot be cÈrtified as organic because of our cl)se proximity to neighbouring gardens, we Strive to maintain organic principles by keeping the use of c￿Mical5 to a minimum and using k)calty produoad horso Manu￿ rdther than artificial ferts'lisors. We cOmpc￿t our garden wast8 and reuse 8rKI recyde as much as possitle. We bijy. where possitAe, from I￿4 companies. Page 4 NORMANDY COIAMUNrrY THEIiAPY GARDEN {A Company Llmfted by Guarant¢•l TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Achk1￿MOnts and porfonThen￿ (¢ontlnu•d) c. FundTalslng actIvI￿ and Inwn• g•n•ratlon The Therapy Garden benefils from 8 number of incc#rn 8tr¢offo. indtsding dients, r/)urse I￿$, tho NGS Open Garden Days where ￿ are 8146 to sell plants and produc8, as well 8$ offering refrtshments to V15ilors. WO have also offered a vari8ty of onwff IKKtj¢u￿UlaI courses $1th os I￿￿9r arranging and the sale of produce from our market Cart has also contn"buted. Despite thesa fundraislro o(*wities. wg are reliant ￿ our spLvws and gr8nt-making bodies, who Invest in our activ￿￿$ and cover Some of th8 core ry)Sts invclved in running our centre. One-off. specific grants ar& 81s0 received for speufic projects for either improving our infrastructurè or inc¥8asing accassibihty ￿lents who would othe￿1$@ not bo able to attènd our cèntre. Th8 Thstapy Garden would very ￿uch like to thank the fdlowing organisalions for their trnst gtsnerous finanixal support during the 202112022 financial year and tho$0 who have romombered the Work of the Therapy Garden Ihrough Indfvldud dongfjorB. o)Ile¢tbn$,1ogades and In mèmoriam. The John Cowan Foundath The Henry Smlth Charity Bernard Sunley Foundatk*n Finnis Scoti UK Youth Fund- COVID R8li6f Grant The Sobel Foundation Bruce Wake Charitable Trust The Barbara Word Chlhlren's Found81 GLtrildfoTd Borough coUn￿- Aspire Comnwnity Grant The Schr&i8r Foundation Guildford Borough Council The Bar¢hfjster Chafitsbl8 Trusl Aviva Community Fund Groundwork UK Tow) Tha Bdtini Tru81 Community Foundalion for Surrny The Amold Clark Communlty Fund The John Coates Chadlable Trust The Hargreaves Foun(lol￿Tr The Nineveh Trusl Thè Climatè Coalition Th8 Scott Bader Chority Fund T8am The Bally Thomas Ch*ilable Fun¢J C8sde Keep Lodge The Mikado Twsl Coleman ChaTilable Trust Covop Local Communty Fund Thè D8vid Williawnson Trust Derrll Ajlatt Foundatlon The Fo￿e Found8tK)n The Forrester Family Trusl Crocus Ltd Wrabnass G8rdoning Club Page 5 NORMANDY COMMUNITY THERAPY GARDEN (A Company Limlt•d by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Ach10￿MentS and perf0mlan￿ {¢ontln4Mdl d. Inv•stm•nt pollcy and pwfornwn¢• Given the levol of our reser¥es. hbluR *Ju￿ty requirem￿ts and uncertainty in the extemal envKonmenl. thè Trustees consider Ihal caslpbased inv&stments UK banks remain tha most appropri818 home for the chBrity's funds. These affangements are MIew￿ regularty as part of our stewardship of the charity's resources. Fln4n¢l•l r•¥l•w a. Golng conc•Tn After m8king appropri8ts enqulries. the Trusto8s hav8 a Toasonable expèthllm that the company has adeouate resourcés to cmtinue in ¢)Pgrational e￿StenCe for the foresg98t49 fvtLtre, 9iv8n that the Covid continues lo creatè tJn¢ertsinty In both income and diènt a¢iwib"es. For this reason. they continuè to 8dopl the going concem basi8 in preparing the finano81 arr8ngem8nt8. FLthr details r•gardin9 the adopkn'on of the going concem basis can fO￿d in the Accounting Poiia8s. b. R•g•rv•• polky The charity has maintslned a Fh)8th0 bonk balonc•. PaKI 118 cr•Jltorn p￿mp￿y and romain8d débt fr6& Ihroughout th& period. The Trvstees, Statsd 8Im Is lo m8lntsin 8 18vel ol ur￿l￿x818¢l, fr90 re89Th￿ roughty aqLTrfvalenl to SO% of the 8nnual running costs. We belwe that this rtpre￿nts an appropriate balance between prudent man89gmgnl of .the ¢harity'$ reserves and the désiro to maximisa th8 funds used trj SUPWt wr ¢h8ri1obl• activiti8s. At year end the charity £102.312 12021- £76.212) in unrg$tri¢t8d reserves. lust below our id&81 of £113,416. The chanty also holds re8￿LXed fuThJs of £42.214 12021.. £27,982) and ¥ Flxsd asset fund of £146.09612021." £159,1%). Furlher dètai18 of th680 fund bakqnces ran be found in note 17 of thes0 financl81 slaiemonts. . PrlncSpal rl•k# and unc•rt•lntl•• A comprghensive risk register is maintained wK1 in additlon to bging rewewed infomally as part of th8 regu18r da￿lo￿aY managèment of the charity, li r9vla*Bd more foTmalty by thè t¢)ar(l on an annual basi$. Tha board of TnJst8aS CLtrrgntty indudos spgcffic expertise in nsk Manag￿ont. Structur•. go¥•rnanc• and managemort a. Constltullon Nomiandy Communty Therapy Garden, to gwe us wr ful namè. is registered as a private cornpany in England and Wales, the (x)mp8nyls Ilmrted by guarantee. wnpar￿ number OW*5818. It & also a registered charity, number 1076055 (England & Waiesl. Page 6 NORMANDY COMMUNITY THERAPY GARDEN (A Company L•mited by Guarantw} TRUSTEES. REPORT ICOMTINUED) FOR THE YEAR ENDED 31 AIARCH 2022 Stru¢ture. go¥•MAn￿ and Manag•M￿rt Icontlnuod) b. M•thod8 of *ppolntm•nt or •l•cllon of Tn•t••s The managemenl ol the cx>rnpany is th8 responsONSty of the Trnstees.. the minimum number of Trustees is three. and there is no maximum number. The board wulaty Its ¢ywn sknlLs and 8XP8ri8nc8 8gainst Ihoso required for Ihe chanty to ac￿8Ve its obAth88. Indlvldual Trustees are Ilmlted lo seThtng ttvo success￿8 terms of three years from the AGM Immedlat8ly following their oppointment and cannot te re-elected Ihereafter. unloss in exceptson81 circumstancos. At each AGM, one third of tho TN$toos, or th• number closest to one third, is 8ubAect to retsroffWt by rOlat￿n bul may be r8walected. . Oryanl•atlonal stru¢tur• and d•¢l•lonllmgklng poll¢l The Tru8l¢e$ are rgsponsibte I¢y 9s1ablishing th8 Th6 Therapy Gardon's strat8gy and sotting its ovorall dlr8Ctkn. Rèsponsibllty for tha d8y404ay managerrent of the charty is da￿ated, through the Ch8ir, lo the Therapy Garden Manager. Penny Watters. and through her to the fvsl of the slaff taam. In addltion, lh8 work of the charfly Is greatty SUFVOrted by offorts of approximatety 35 NDlunteers. In addllion to tho ￿nSId￿ra￿le ContrIbut￿ of our volunteers. wè would also liko to a¢knowl8dge Iho SUPPOrt glvon lo us by tho granl•making ITusts, k¢al businesses and indmdual supporters vtho hav8 addad much lo our charitable a¢tlvMe8. Wlthoul them, our WO￿ woubj be greaty diminishthl and we aro gratefvl to aV8ry on8 of d. FlnancSal risk manag•m•nt Tha Trusts8s hav8 a8s8ss8d the mapr to whk* the C(Mnpany is OXP05ed, in particular those related lo tho operations and finances of ts coM￿ny. and arg satthj that systems and ￿￿ed￿re8 8re in place lo mits'gote OXPOSUTe to the major risk5. •. Tru•tw8' Indomnltl•• Th9 charity h88 a trustee ind•mnty Insurance policy in pla￿ whi¢h protects Tru8to08 8nd Officor8 from claims aTlslng from neglkJenl acts. error5 or omi55ions OC￿ring whlle on cwipany bu4ne$$. Page 7 NORMANDY COMMUNITY THERAPY GARDEN IA Company Llmlted by Guarantso) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Plan• for futur• porlod¥ We plan to ￿n11n￿e and Improve all ol the ￿)r￿ we do. INhil6 Gre8n Sthcd contlllLI85 lo be popular vAth loc*1 schools, tho neod$ of the sludents comlng to the gardon 8rn becoming increaslngty challenging. As reS￿l, we have been able to negtsts.ale signifi¢anty increased fees Irom September 2022. W& anlldpale a stsrtirvJ numt*r of 17 students in Sepi8mb8r 2022. vthlch we hop9 10 irKr8as8 to 24. "GardeniNJ for Wellbeing. conts'nue and futLYe coJrses are being (x)nsldereO. alongside research and potentl81 deveh)pmenl of an extenslcm ￿￿r$8 fly pwws dients. We are constanuy recrulung, not only for 'G8rd6nlng lor Wellbeing.. bul also for Stroke of Gensus and Garden Posts"n￿ dierrts. We hope to increase Ihe numbers of dients attendry th880 ses8ions over the rnxt year. The additional land that the Therapy Gardon acquired has b88n a challeThJ8, rnainly due lo drain89e problems. The Therapy Garden site is the lowest ￿Ve1 in the entn Fntit F8mi estate and has a high water table. The new land floedjs regularly 8nd we 8re plannirvJ to install better dralnage, replace old pathway8 8nd bulld ngw cLJmpo¥t bays. wh181 Creating a n6w'working yard. area Staff numb8r8 Incr8asod ov8r last financk?l year the Thernpy G8rd8n h8s retaSnod a llat managamant slruclure. This has fell increasin￿Y inappropnate and thg Trust8e Board have agreed a new business plan lo address the probknm. We Intend lo Implemnl thls In the ￿mIng year. The Therapy Garden aims to provhde our d¢ents, who are living with a ￿rning disability, a mental h8allh condition or arè VLtlnaf8t48 membors of the o)mmunity. Iwth an in¢re8$9d sense of confidanca 8nd w8llbaing that r8sull8 from the gardenlng progr8mm88 W8 have developed. We are proud ol the support we off9r our dlenls. Our staff work extromefy hard to ensure th8t au our dws b•nefit from opportunities. Fund• h•kl 4¥ cu¥todlan 8iannuably Ihe Tfu81 op8nB the garden on behawof the N8tion81 Garden s￿￿n• {NGSI. Tha enty lickel monies aro cdl¢cted on behalf of Iho NGS and remitted to them direcaly after the event tskos place. ye8r £1.230 was collectsd on behalf of the NGS and paid out to them. M•m￿r*. Ilablllty The Members of th8 Company guarantee to oJnlritNJto an amount not exc￿lIng £1 to Ihe asset$ of the Company In th• w8nl of ￿ndIng up. Approved by order of the membern ol the trA)ard ofTrLthes and 8igned on Iheir behalf by.. A Evefltt (Chair of Trustees} Page 8 NORMANDY COPIPIUNfTY THERAPY GARDEN IA Cofnparby Llmlted by Guaranie•} STATEMEPU OF TRUSTEES. RESPONSIBILfflES FOR THE YEAR ENDED 31 MARCH 2022 Tha Trustg9s (who arè 81$0 the diractors of the Cc*np3ny for th8 purposes of company. lawl are responsible for prtsparing the Trustees, Report and the financial statements in accordanc8 Wtth applicab￿ law and Unitad Kingdom Accounting Standards Iunited Kingdom Generalty Accepted ArLounlfing Prathcel. Cornpany law requires the Tnjstees lo prepare ststements for each financial year. Und$r company law, Ihe TnJsl88s musl not approve the financial statemonts unl8&8 they are sabsfied that they give a true and fair view of the state of affairs ol the Company and of ts ino)mir& resources and applicgtion of rèsources, includin9 rts Income and experKliluTe. lor that per•)d. In preparing these finanual st*8ments, the Truste¥s are reqyired to.. S￿￿1 suitatrAe acC￿ntir￿j pdiuas and Ihen apkly them consist￿lly. observe the method5 and princpl85 01 the Charriles SORP IFRS 1021,. make judgèments and acu*Jnting esbmatss thal are reasonable and wudanl". stat8 whalhaf apFlicat4e UK Aco)unling Slandards IFRS 1021 have bèèn fol¢M*d. subjè¢1 to any Tnaterial departures disclosed and explalned in the finanoal statements., prepare the finandal ststem8nts on th8 golng concem basls u￿63$ It b In8PPWèie to presume that the Company ￿n￿nu9 In busin•88. The Truste￿ are re$pon$lblo lor kogplng odequ8te acccyJnllng records th81 are 8ufflcSent to show and expl8ln the Company's transactions and dis¢hxe with rea9Ona1￿e ac￿raCY at any time the financial posiilon ol the Company and enabl8 th8m to 8nsur8 that the finanaal stateThnts comply with thè Companies Aci 2006. Théy ar8 also re8pon8ible for 8afegu#rns and kgarAe8 Charit8Ne 8¢tiwties Other tr8dlng activili88 Inv8strnents 63,245 57,741 3,170 71 113,688 15.820 192,753 57.741 3,569 71 181,592 31,307 1.387 240 399 Total Income 124.227 114,087 15,820 254.134 214,526 Expendlture on.. Ralsing lunds Charita￿e aciwltl85 21,745 76,382 1.457 98.398 23,202 203,630 25, 713 140.r81 28.850 Total •xpfrndltur• 98.127 99,855 28,850 226,832 166,494 Incom•ll•xp•ndltur•l Transfers b8tw88n funds 26,100 14,232 113,0301 27,302 48,032 17 16,7501 0,760 N•t movem•nt In fund8 19,350 20,982 113,0301 27,302 48,032 Reconclllatlon of fundi: Total funds brought lorward 76.212 27.982 159.126 263,320 215,288 Total funds urrl•d foTh4ard 95.562 146.096 290.622 263,320 The Statement of FInar￿al Actsvtdes Wwjgs am g8in8 and lo&%es recognlsed in the yg9r. The not8s on pagas 16 10 32 form part of Ih6se financial $tst8m&nts. Page 13 NORAIANDY COMMUNfTY THERAPY GARDEP4 {A Company Umlted by GuararrtM} REGISTERED NUMBER: 03665818 BALANCE SHEET AS AT 31 MARCH 2022 As rnslated As restated 2021 2021 2022 2022 Flxod a$$•ts Tangible a888ts 12 146.096 159,126 f46.096 159. 126 Curr•nt 4g¥•t• Dèbtors Cash al bank and In h8rwJ 13 S054 146.260 2,498 109.733 151,314 112,231 CredIt￿s.. amounts faming due whhin ono y8ar 14 11788) (8.037J N•t curr•nt ••••t• 144,526 104, 194 Totsl as8•t• l••s ¢urr•nt Il•bllltl•s 290.622 263,320 Tot•1 n•t •M•t8 290.622 263,320 Charlty fund• RgstElcted fiJnd8.' Restrfctsd lund$ Restrict8d fixed a￿t fvrKJs 17 27,982 159. 126 17 146.096 Total ￿￿tr￿8￿ lund? Unrestrt¢te(J funds 17 17 195.1160 95.562 187, 108 76,212 Tot•1 funds 290,622 263,320 Page 14 NORMANDY COPAMUNrrY THERAPY GARDEN (A Company Llmlted by Guaran1¢*) REGISTERED NVMBER: 03665818 BALANCE SHEET {CONTINUED) AS AT 31 MARCH 2022 The Comp8ny was onts118d lo exempt￿ Irom audit under sec*on 477 ofthe Ctynpanies Art 20c￿. The members have not required the caJmp8ny to obtsin an for the year in quftst￿ ￿ a¢eordance secb'on 476 of Companies Act 2￿￿. The Trustee8 8ckrnwl* Ihelr responslblllfi68 for crniplylrvJ the Tthwlfèm8nts of the AGI wlth rospect lo aC￿Unting record8 arKI preparation offinandal statements. The financial slalements havg b88n prepared In &tordanc* with th8 provislLTh apt4$cab￿ to enulies subjgct to Ihg smol companies regiTh. The ffinawal stsl8ments were opwo¥ed 8r*J 8ulF*rfisod for issu* by the TnJslo88 and Signed on thgir b9half by.. A Ev•rltt (Chair of Trusleesl Date.. The nots8 on pagos 16 to 32 lorm part of lh￿8 finandol Slat*7)￿lS. Page 15 NORMANDY COMMUNITY THERAPY GARDEN (A Company Llmlted by Guaranteg) NOTES TO THE FINANCIAL STATEIAENTS FOR THE YEAR ENDEO 31 MARCH 2022 General Inforniailon Norman(ty Community Thèrapy Gard#n is a cwipany in(y)rr￿1￿ #i England and Wal8s and hmiled by guarante&. The mombers of th8 company are the TTUStees nam89 on t>age one. In the evènt of thè company being wound up. the liatj.lrty in of the guarantee is limited to £1 per member of the company. NoTmaThJy Communlty Therapy Gardon has Ms reglstered 0ffi¢8 at Manor Fruit Farm. Glazlers Lane, Nonnandy, Guildford, Surrey. GU3 2DT. Accountlng polkl•* 2.1 8•sls of pr•pIr￿On of fin•nclal stat•m•nts The fin*naal statements have been prepared In a¢¢(Kdanco tho Charilles SORP IFRS 102> - Ac¢ounliivJ 8nd Reporting by Chariti8s'. Stat8meni of Recommendèd Pra¢ts'c8 applicabF8 lo ch8rttlès preparing their accounts In aixordance with tho Financial RopDrting Standard applicabla in th8 UK and Ropubli¢ of Ir¥land IFRS 1021 leffecbve 1 January 20191. the Financial Repowbrg Standard 8ppllcabl6 In the UK 8nd R•publk of Ir*Nt (FRS 1021 and th8 Comp8nlos Acl 2CQ6. Mormanty Communty Therapy Garden meats definitlon ol a public ben8fi18nlity under FRS 102. Assets 8ntd liabllilies are in41ialty rec￿n1￿j at historical cost or Iransactbon valu8 unless otherwlse stated in the relevant ac¢ounbrwJ policy. 12 Golng COnC•Tn Tho TN81988 asse￿ whgthar the u88 ol going cknnc*m 18 8ppr¢Jpri8le l.è. vthethér thèr8 are any maledal uncertainli88 related lo events or (x)ndibons that may cast significant doubl on the ability of th8 charity to continu8 as a going concern. The Trustees make this asstr$8ment in rtrsptsct of a perf(yY of al ￿8$1 (x)e yeaf from the date of authorisatlon for issue of the financial stslernenls and have concluded Ihat the tharity has adequate ￿$OurCeS io continue in operational exislencfr for the fores88ab￿ luturè and thare are no Ma￿rial uncertainlies about the charity's abilty to continue as a going con¢em. thu$ they conlSnuo to adopl thg gclng conc8m basls of 8ccvunOng in praparlng tho financial statements. Page 16 NORMANDY COMMUNITY THERAPY GARDEN IA Company Limtted by Guarant••} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 PAARCH 2022 A¢¢ounllng polkl•s I￿ntInU•d1 2.3 In¢om• AJI incomo b re¢oynls8d onc* tho Company h8s entttlemgnt to thg incom•, it Is probablg that the Irthme wll be received and the amount of income receivabbe can be measured religbly. Th$ rocA)gnitwJn of incomo IJDM Is dopondent M eslabli8hing $ntitlem¢nt, the probabilty of rèeeipi and the ab￿ty to èsb'mate WTlh sufficlent aCLuracy th8 amount recèNable. Evidenc4 of 8ntitl•ment to a lègacy axists thè Company has sufficiènt owdencè that a grfl has b&èn left lo them (thro￿ knowledge of the existence of a va￿d S￿11 and Ihe death of the benefactor) and the executor is sat+sfied that the p￿pety In questb)n will r￿t be required to satisfy dalms in the est8te. Rgceipl of a legacy musl be re¢ts3nised when it is probable that it wil be recebved and thè fair value of th8 arnounl rac8sv8t48. which will 9gner8Ny bo the oxpacled cash amount to ￿ distrlbulod lo the Company, can be r8liatrAy mea8ur8d. Grants are Induded In the Statement of Flnandgl Actmtles on a recdvable basls. Thg balanco of Income recèived lor specific wrposgs bul nol ¢xp¢nded durlng the p9rfod is shown In Ihe rolev¥nl funds on Ihg Balan¢e Sheet. Whgre incomo is re¢eivgd in advance ol gntlll&menl ol receipt, ils recojnrtion 1$ deferred énd inckjded in creditots as delerred incoma. Where entitlement occurs befor8 incon* is r8c8lv•J. the incorrn ra acuued. Glft8 In klnd donatsd for dl$trlbutk4) are IrdtKlèd èt V81uallon ￿ rec￿nI80d as Income when Ih¢y are distributed lo the projects. l•VheTe the donaled gc(*J 18 8 fixed asset, it 18 m￿sur8d at fair value, unl888 It 18 Imprndcal lo measure this relwbly, in whth case Ihe o)sl of Kem lo the donor 8houkJ be used. Th8 gain is recoJnlsed as IncoTh Irom donat￿$ and a correspond¢ng amount L8 incbJd6d In th8 approprfate fixed asset cLass and depredated over the usefLA aconcrfn￿ Ilfe In accordance wllh the Company's accounllng wlKIos. On receipt, donated prcrfessional seNc8s and 18cilib.es are r8cognt8•d on tha ba$is of the v8lue of the gift to the Company whlch 1$ tho amoLTrnt ￿ woukj have been wllllng to pay to obtaln servlces or 18dlMles of tsquivalenl econom1¢ benefft on the open m8rkel.' a correspondbng amount Is then rtcognlsed In expenditure in the period of recelpl. Income tax recoverable in reLgtion to investmanl ￿e(In6 is reoJgni8ed al the lime th8 investment Irbcomg Is receNable. Other Income ts rec(gnlsed In Ihg p9rfod ￿ whkh (( Is rec¢fvatlg and to the extent the goods have been provided tx on cOmp￿D"0n of the 88Nice. Page 17 NORMAMDY COMIAUNITY THERAPY GARDEN (A Company Llmlted by Guarantee) NOTES TO ThE FINANCIAL 8TATEMEpirs FOR THE YEAR ENDED 31 MARCH 2022 Accountlng polkl•s {¢ontlnu•dl Z4 Exp•ndltur• Expenrjiture is r•¢(*Jnwd once therè ￿ a Itgal or constwctive obligation to transfer economic benefit lo a Ihird paty, 11 is probabl• th8t a tr8nsf8r of ec%Momi¢ benefits will be required in seillement and tha amounl of the obh"galJ'on can be measur&J reliably. Expenditure 1$ dasslflod by actfvity. Thè costs of each acbvity aro made up of the total of dirgct costs and shared costs, indudin9 SUPFQrt C08ts inviknd In undert8king oath activhy. Dtrect e08ts 8ttn'but8tlè to a Singlg 8Ctivity ar8 auocatsd difedy lo that ackn"￿ty. Shared costs whith contribub lo morg Ihon activty afid support costs whlch are not attributable to a slngle 8ctMty are apportooned bets¥een those *lvltlgs on a basls ¢on8Sstent ￿ the use of re8OLr¢e$. Central staff costs are alloc816d on the ba818 01 time spent. and dèpr8ciabon charges allo¢al¢d M tht port￿ of Ihe asset's use. Exponditurg ￿ rai8iNJ fu￿18 indLths al exF¢ndTturn In(￿Thed by the Company to rai88 lund8 for tts Chants)￿ purrrt)585 and inL*Jdes costs of all furbdraislng actsviti8s wgnts ond nowhaNtsble tra¢Jlng. Expendilure on ¢harit8t4e athtbos is intwrred on diredly undèrt8king the activit￿ wh￿h furthgr the Company's obiKtives, as well as any associat8d $UPFori cosis. AJI expgThJlluro Is Indu8fve d irrn(xJverable VAT. 2.5 Gov•mm•nt grnnts Govemmenl grants relating lo langible fixod assets are irnatad as deforrgd Income and rèleased lo Statomenl of Fin8ncial AciNitieB over the 8xp8ctsd usefiJl lives of the a888ts con¢emed. Other grnnts are cxedited lo the Statement ol Financial ktivsbos os the relatso expenditure Is incurr8d. 16 Int•r•8t r•c•lv•bl• Interest on funds h8ld on da￿￿1 15 I￿luded whan rnCe1vab￿ and the aM￿Jnt can b8 mg8$ured reliably by the Company.. thts 15 norrnalty upon notfftation of the inlerest pald or payable by the in5ltullon wbth whom the fvnds are d•positad. 2.7 Tanglblo fix•d a••et• and d•pT•datlon Tangib18 fixgd 8888ts cosb"rvJ £250 or more are capitslised and reccwJnisÈd when future economic benefits a￿ probable and the cost OT vahje of Ihe assfjt can bg m￿Su190 reliably. Tanglbl8 ftx8d 8wts are Inlts"81ty recognised 81 c￿$1. Aftèr reccrfJnbts'on, undar thè cost model, tan9ibl8 fixed assets aT6 measured al cosl loss accumulatod daprèciation 8nd any accumulatgd irnpaimient k)ss8s. All costs In￿rred lo bring a tangitAè fix￿ assèt into its intanded working condition shoukl indUd￿l in the measurem&nt of cost. Depreclatbn Lq ¢h8ryed $0 8$ to alk>* the cost of tsng1b￿ fixed assets less Ih¥lr residual value over their eS16mated usthl knves. Depr8(ialk)n 13 provid￿ on the fo&Thing bases.. Land aFNJ Buldlngs Plant and mathlnery Molor vehides Improvom8nts to prcy8rty - 5% stralght Ine - 25% straHJht line - 25% rwjucing balan(* - 25% $tratght line Poge 18 NORIAANDY COMMUNrri THERAPY GARDEN (A Company Llmlted by GuaTrTrteel NOTES TO ThE FINANCIAL STATEIIEKrs FOR THE YEAR ENDED 31 MARCH 2022 Accountlng pol￿￿• {¢onllnu•d} 2.8 D•btorB Trade and othgr debkns are re￿gniSe¢l at the settlement 8mwnt after any trade dlscount offered. Prepaym8nts are vauad at th¢ amount kx8paid r*t of 8ny trade discounts dve. 2.9 C•$h at bank and In ￿nd C88h al bank and in hand indud8s cash and 8PKMt48mi higNy liquld inveslrnents w*h a short maturity ol thro• months N ￿s$ from the d818 of acqulsttbn or ¢¥enlng of ihe Oepostt or slmllar 8ccounL 2.10 LSabSllU•• and pro¥l•lo Ll8bilities are reC￿niSed when there * 8n ot4ig8bon 81 the Bèlancfj Sheel date os a resuli of 8 Past gvent, It Is pr(*)8ble that a transfer of benefft wlll be requlred In settlem8nl, and th8 amount of the sett￿ment can be ests'mated I￿￿y. Llabiliti6s arn r*cognisod at th8 amount that the Company 8nliopates It WAI pay to $8tt18 1h8 dgbl or the amount rt has rgc8ived as 8dv8n¢¥d p8yments for Ihe or servic•s rt must provlde. Provislons are measured at Ihe best esknm8te of the anJ)unts requked lo selt18 th6 obllgatlon. Whore the effect ol the time value ol nv)ney is matèrb81. th& provi$K)n is based or¢ the present valu6 of thos amounts. dBcountod al tho pr&tsx discount rate that ralyacts tho ri$ks specific to tho liability. Thè nwlnding ol th8 discA￿nt is in tho Statement of FInan(a￿ Activits"88 as 8 finan¢0 CO81. 2.11 FI￿n¢la1 In•trtsm•nts The Company only h88 finanu818ssets and financi￿ liabilities of a kind that qualify as ba8ic financial instruments. Basic financial instrumants ar9 inrtlalty reo)Jnised at tiBns8ctk)n v81u& and subs8quenly me8$ured al Ihwr settlement value wth the excepb'on of b8nk k>ans whsch are 8ubsequenUy measured at anw)rtised cost u8lng t￿ offedlvo Intwe8t method. 112 P•n•lons The Company op8rnles a doffin￿ ¢ontributs"on pensh)n scheme and Ihe p8n8ion charg8 ropr888nls the omounts payable by the Cornpany to the fvnd in re$pecl of th& year. 113 Fund •ccountlng Gonèral funds are unr8strict8d funds *thlch are availabte for use al tha discretion of Ihg Trustees in ftsrth8rance of the general objectNes of the Company and whtch have not been designated for oth8r purposes. Restri¢te 30J 10,1100 (10.0001 13.000 3.255 13,000 2,133 2,662 11.1221 2.662 10,000 35.583 2.390 {10.000) {35,5831 16341 {638) 11.2301 4751 8,507 3,827 1,230 711 6.750 6.750 121 11.8791 125,0001 112.3911 25,000 26,250 13.859 27.982 114.087 {9•.8561 6,750 Balanc• at 31 MJr¢h 2022 Balanc• at 1 Aprll 2021 Tr4n$fèr• Inlout Ir•com• Ex￿ndIture R￿trIcted ffix•d 4ss•t fvnd• Land and bulldlngs Improvement to pioF Equipment Motor vehK4es 117.619 2&610 11419 3A78 1147081 16,4021 17.OM) 16961 102,911 19.208 21.195 2,782 15,820 159,126 15,820 (28,8501 148.096 Page 28 NORMANDY COMMUNITY THERAPY GARDEN (A Company Llmited by Guarante¢l NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 17. 8tat•m•nt of fvnd• {corrtlnu•dl Stat•mont of funds- ¢urrnnl yoar (¢ontlnu0d) Balancè at 31 March 2022 Bjlance at I Aptll 2011 Transfèrs Inlout Income Exwndlturg Tol•l RMtrlel•d fvnd• 187.108 129,907 1128.705) 8.750 195.060 Total of fund• 263.320 254,134 1226,8321 290.622 Page 29 NORMANDY COMMUNrri THERAPY GARDEN IA Company Llmlt*d by Guarant￿) NOTES TO ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 17. Stat•m•nt of fvnd¥ {contlnuod) St*tement offund•- prfor y••r Balanc$ 8t 31 March 2021 Balance 81 As rBstated As restal8d 7 Ap*1 2020 Inctwne Expenditu Transfe in/oul Unr•¥tdct•d funds General Funds Fixed ossets purchawy fr(¥n unroslrfcted funds 15.267 109,564 (48,619) 76,212 40,707 (40, 707) 55.974 109,564 (48,619) (40.707) 76,212 R•*tdctsd lund• 8uildings ènd other net 0S80ts 81 nel bcd( value V¢hl¢18 fund al not book v81ue Equlpmenl al net txjok valuo Naw land and ga development Compost bays Core ¢osts Strokg of Genlus Garden equlpmtrnt #nd toollng Grow fo Work 94,115 4.190 10,498 194, 715) f4, 190) (10,498) 15.889 (6, 128J (9,761) I3,0￿? 15,0 13,000 (74.784) 1216) 3,2&5 12,483 876 3,255 (12.483) 1876) I8,￿5 (t8,805) Gard￿ P8s1imes Hlgh Sheriff Tralnlng fund Nation81 G8rdw) SCh￿e Markel Cort Pathways Raise¢J Planters PPEI Safsty equipment UK Youth Fund Other rostrfcled lunds 2.361 1.415 4,751 4.285 (750) (2.033J 1,817 216 (1.289) T77 r50 (6.750) p,ocoJ 4,232 (10,232) 129,227) (5, 713) 159.314 97.762 (100,592) (128,X)2) 27,982 P￿e 30 NORIAANDY COMMupiff THERAPY GARDEN IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 klARCH 2022 17. Statement of lunds (¢onllnU￿I B8lanGe al 31 March 2021 Balanca 81 As r&stat6d As rnst8tod l Aprtl 2020 Income Expendlture Transf8 inlout R•8trfct•d flx•d ass•t fvnd¥ Land and buildings Improvement to property Equiprnent Molor vahidos (14.102) 131, 721 18.410 14.731 4.347 117,619 25,610 12,419 3.478 (4. 140) (869) (19.111) 169,209 159, 126 Total R••trlct•d fund• 159.314 104,962 (119.703) 40,707 187,108 Totsl ol funds 215.288 214.526 (768.322) 263,320 Page 31 NORIIANDY COMMUNrrf THERAPY GARDEN IA Company Llmlt•d by Guarant••) NOTES TO ThE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 IAARCH 2022 18. An41yslo of net aJ8ets l)elwoon fund• Analy81¥ of net betwe￿ funds- cuvr•nt yg•r R•strl¢t•d Unrmtrlcted Re•trlct•d fix•d agget fvTrds funds fund 2022 2022 2022 Total funds 2022 Tangible fixed assots CurTent assets Crgdiiors duo WbthAI w year 146,096 146,096 151,314 16,7881 102, (6.788} Total 95.562 48.904 146,096 290.822 An•ly$l• of not u••ts b•tw••n fttnd8- prlor y•aT R•stiyctsd Roslrfcted fixod 8sso1 ftjnds ftlnd 2021 2021 Unmslricted fvnds 2021 Tol81 funLIs 2021 Tangibl8 fixod 88$9ts Curr8nt assats Cr8d{l￿9 dug WIth￿ ong yeor 159.126 159.126 112.231 (8.037) 84.249 f8.03n 2T.982 Tt)tal 7&212 27.982 159. 126 263,320 19. P•nslon commttm•rbt8 The Charity operates a defined Ixmtribubon pension sch&me. Th6 as$èts of the s¢heme arè held separalaty thosg of th8 group in an independentty adrninistered fund. The pension cost charge presents contribut￿¥ payable by the charlty to the fund. At the year gnd £2512021 - £423 in crgdltor$l was due from the lund gJKI in othBr dgbtors. Page 32