This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.
2023-03-31-accounts
|
|
|
|
Restricted |
|
|
|
|
Un restricted |
Restricted |
fixed asset |
Total |
Total |
|
|
funds |
funds |
funds |
funds |
funds |
|
|
2023 |
2023 |
2023 |
2023 |
2022 |
|
Note |
£ |
£ |
£ |
£ |
£ |
| Incomefrom: |
|
|
|
|
|
|
| Donations and legacies |
3 |
97,166 |
63,615 |
5,259 |
166,040 |
192,753 |
| Charitable activities |
4 |
87,502 |
|
|
87,502 |
57,741 |
| Other trading activities |
5 |
2,618 |
|
|
2,618 |
3,569 |
| Investments |
6 |
173 |
|
|
173 |
71 |
| Total income |
|
187,459 |
63,615 |
5,259 |
256,333 |
254, 134 |
| Expenditure on: |
|
|
|
|
|
|
| Raising funds |
|
24,769 |
|
|
24,769 |
23,202 |
| Charitable activities |
7 |
122,500 |
102,776 |
36,721 |
261,997 |
203,630 |
| Total expenditure |
|
147,269 |
102,776 |
36,721 |
286,766 |
226,832 |
| Net |
|
|
|
|
|
|
| income/(expenditure) |
|
40,190 |
(39, 161) |
(31,462) |
(30,433) |
27,302 |
| Transfers between |
|
|
|
|
|
|
| funds |
17 |
(53,468) |
17,111 |
36,357 |
|
|
| Netmovementin |
|
|
|
|
|
|
| funds |
|
(13,278) |
(22,050) |
4,895 |
(30,433) |
27,302 |
| Reconciliationof |
|
|
|
|
|
|
| funds: |
|
|
|
|
|
|
| Total funds brought |
|
|
|
|
|
|
| forward |
|
95,562 |
48,964 |
146,096 |
290,622 |
263,320 |
| Totalfundscarried |
|
|
|
|
|
|
| forward |
|
82,284 |
26,914 |
150,991 |
260,189 |
290,622 |
|
|
2023 |
2023 |
2022 |
2022 |
|
Note |
£ |
£ |
£ |
£ |
| Fixed assets |
|
|
|
|
|
| Tangible assets |
12 |
|
150,991 |
|
146,096 |
|
|
|
150,991 |
|
146,096 |
| Currentassets |
|
|
|
|
|
| Debtors |
13 |
3,098 |
|
5,054 |
|
| Cash at bank andinhand |
|
114,434 |
|
146,260 |
|
|
|
117,532 |
|
151,314 |
|
| Creditors: amounts falling due within one |
|
|
|
|
|
| year |
14 |
(8,334) |
|
(6,788) |
|
| Netcurrentassets |
|
|
109,198 |
|
144,526 |
| Total assets lesscurrentliabilities |
|
|
260,189 |
|
290,622 |
| Total net assets |
|
|
260,189 |
|
290,622 |
| Charityfunds |
|
|
|
|
|
| Restricted funds: |
|
|
|
|
|
| Restricted funds |
17 |
26,914 |
|
48,964 |
|
| Restricted fixed asset funds |
17 |
150,991 |
|
146,096 |
|
| Total restricted funds |
17 |
|
177,905 |
|
195,060 |
| Unrestricted funds |
17 |
|
82,284 |
|
95,562 |
| Totalfunds |
|
|
260,189 |
|
290,622 |
| Land and Buildings |
- 5%straight line |
| Plant and machinery |
- 25% straight line |
| Motor vehicles |
- 25% reducing balance |
| Improvementstoproperty |
- 25% straight line |
|
|
|
Restricted |
|
|
|
Unrestricted |
Restricted |
fixed asset |
Total |
Total |
|
funds |
funds |
funds |
funds |
funds |
|
2023 |
2023 |
2023 |
2023 |
2022 |
|
£ |
£ |
£ |
£ |
£ |
| Donations |
38,677 |
1,000 |
|
39,677 |
15,095 |
| Grants |
47,741 |
62,615 |
5,259 |
115,615 |
168,874 |
| Government grants |
|
|
|
|
1,782 |
| Similar incoming resources |
10,748 |
|
|
10,748 |
7,002 |
| Total 2023 |
97,166 |
63,615 |
5,259 |
166,040 |
192,753 |
| Total 2022 |
63,245 |
113,688 |
15,820 |
192,753 |
|
|
Unrestricted |
Total |
Total |
|
funds |
funds |
funds |
|
2023 |
2023 |
2022 |
|
£ |
£ |
£ |
| Client Income |
87,177 |
87,177 |
57,645 |
| Venue Hire |
325 |
325 |
96 |
|
87,502 |
87,502 |
57,741 |
|
Unrestricted |
Restricted |
Total |
Total |
|
funds |
funds |
funds |
funds |
|
2023 |
2023 |
2023 |
2022 |
|
£ |
£ |
£ |
£ |
| Produce and garden sales |
2,618 |
|
2,618 |
3,170 |
| Supplier rebates received |
|
|
|
399 |
|
2,618 |
|
2,618 |
3,569 |
| Total 2022 |
3,170 |
399 |
3,569 |
|
| Unrestricted |
Total |
Total |
| funds |
funds |
funds |
| 2023 |
2023 |
2022 |
| £ |
£ |
£ |
| 173 |
173 |
71 |
|
Unrestricted |
Restricted |
|
|
|
funds |
funds |
Total |
Total |
|
2023 |
2023 |
2023 |
2022 |
|
£ |
£ |
£ |
£ |
| Charitable activities |
122,500 |
139,497 |
261,997 |
203,630 |
| Total 2022 |
76,382 |
127,248 |
203,630 |
|
|
Activities |
|
|
|
|
undertaken |
Support |
Total |
Total |
|
directly |
costs |
funds |
funds |
|
2023 |
2023 |
2023 |
2022 |
|
£ |
£ |
£ |
£ |
| Charitable activities |
143,560 |
118,437 |
261,997 |
203,630 |
| Total 2022 |
137,055 |
66,575 |
203,630 |
|
| Analysisofdirectcosts |
|
|
|
|
|
|
Charitable |
Total |
Total |
|
|
activities |
funds |
funds |
|
|
2023 |
2023 |
2022 |
|
|
£ |
£ |
£ |
| Staff costs |
|
116,712 |
116,712 |
111, 145 |
| Building maintenance |
|
919 |
919 |
221 |
| Garden equipment and consumables |
|
5,904 |
5,904 |
5,567 |
| Catering costs |
|
2,390 |
2,390 |
2,000 |
| Cafe expenses |
|
70 |
70 |
|
| Client equipment |
|
88 |
88 |
205 |
| IT costs |
|
305 |
305 |
1,149 |
| Shop equipment and stock |
|
62 |
62 |
769 |
| Utilities and service charges |
|
3,236 |
3,236 |
3,721 |
| Travel and subsistence |
|
18 |
18 |
39 |
| Cleaning |
|
3,493 |
3,493 |
3,463 |
| Insurance |
|
2,296 |
2,296 |
2,502 |
| Health and safety |
|
2,917 |
2,917 |
1,459 |
| Support staff - client facing |
|
1,849 |
1,849 |
1,215 |
| Printing, postage and stationery |
|
1,887 |
1,887 |
1,691 |
| Staff costs, gifts and training |
|
1,414 |
1,414 |
1,909 |
|
|
143,560 |
143,560 |
137,055 |
|
|
Charitable |
Charitable |
Total |
Total |
|
|
activities |
|
funds |
funds |
|
|
|
2023 |
. 2023 |
2022 |
|
|
|
£ |
£ |
£ |
|
Staff costs |
79,673 |
|
79,673 |
29,870 |
|
Depreciation |
33,055 |
|
33,055 |
28,325 |
|
Building maintenance |
|
834 |
834 |
1,499 |
|
Garden equipment and consumables |
|
352 |
352 |
927 |
|
IT costs |
|
592 |
592 |
579 |
|
Utilities and service charges |
|
172 |
172 |
187 |
|
Insurance |
|
142 |
142 |
154 |
|
Health and safety |
|
70 |
70 |
38 |
|
Printing, postage and stationery |
|
114 |
114 |
83 |
|
Telephone and internet |
|
35 |
35 |
56 |
|
Legal and professional |
|
48 |
48 |
48 |
|
Bank charges |
|
230 |
230 |
82 |
|
Staff costs, gifts and training |
|
710 |
710 |
1,937 |
|
Profitondisposal of fixed assets |
|
(1,002) |
(1,002) |
|
|
Governance costs |
|
3,412 |
3,412 |
2,790 |
|
|
118,437 |
|
118,437 |
66,575 |
| 9. |
Independent examiner's remuneration |
|
|
|
|
|
|
|
|
2023 |
2022 |
|
|
|
|
£ |
£ |
|
Fees payable to the Company's independent examiner for the independent |
|
|
|
|
|
examination of the Company's annual accounts |
|
|
1,000 |
1,000 |
|
Fees payable to the Company's independent examinerinrespectof: |
|
|
|
|
|
All other services not included above |
|
|
2,412 |
1,790 |
|
2023 |
2022 |
|
£ |
£ |
| Wages and salaries |
200,659 |
148,719 |
| Social security costs |
9,888 |
6,481 |
| Contribution to defined contribution pension schemes |
3,502 |
2,326 |
|
214,049 |
157,526 |
|
2023 |
2022 |
|
No. |
No. |
| Fundraising |
1 |
1 |
| Support |
5 |
5 |
| Direct |
6 |
6 |
|
12 |
12 |
|
Freehold |
Plant and |
Otherfixed |
|
|
property |
machinery |
assets |
Total |
|
£ |
£ |
£ |
£ |
| Costorvaluation |
|
|
|
|
| At 1 April 2022 |
305,917 |
63,580 |
25,610 |
395,107 |
| Additions |
|
6,246 |
35,370 |
41,616 |
| Disposals |
|
(18,006) |
|
(18,006) |
| At31March 2023 |
305,917 |
51,820 |
60,980 |
418,717 |
| Depreciation |
|
|
|
|
| At 1 April 2022 |
203,005 |
39,604 |
6,402 |
249,011 |
| Charge for the year |
12,432 |
9,800 |
10,823 |
33,055 |
| Ondisposals |
|
(14,340) |
|
(14,340) |
| At31March 2023 |
215,437 |
35,064 |
17,225 |
267,726 |
| Netbookvalue |
|
|
|
|
| At31March 2023 |
90,480 |
16,756 |
43,755 |
150,991 |
| At31March 2022 |
102,912 |
23,976 |
19,208 |
146,096 |
| Debtors |
|
|
|
|
|
|
|
2023 |
2022 |
|
|
|
£ |
£ |
| Duewithinoneyear |
|
|
|
|
| Trade debtors |
|
|
3,098 |
4,679 |
| Other debtors |
|
|
|
25 |
| Prepayments and accrued income |
|
|
|
350 |
|
|
|
3,098 |
5,054 |
|
2023 |
2022 |
|
£ |
£ |
| Trade creditors |
448 |
379 |
| Other taxation and social security |
3,198 |
2,974 |
| Other creditors |
864 |
1,155 |
| Accruals and deferred income |
3,824 |
2,280 |
|
8,334 |
6,788 |
|
2023 |
2022 |
|
£ |
£ |
| Financial assets |
|
|
| Financial assets measured at fair value through income and expenditure |
114,434 |
146,260 |
|
|
|
|
|
Balanceat |
|
Balance at 1 |
|
|
Transfers |
31March |
|
April2022 |
Income |
Expenditure |
in/out |
2023 |
|
£ |
£ |
£ |
£ |
£ |
| Unrestrictedfunds |
|
|
|
|
|
| General Funds - all funds |
95,562 |
187,459 |
(147,269) |
(53,468) |
82,284 |
| Restrictedfunds |
|
|
|
|
|
| Aspire garden tools |
305 |
|
|
(305) |
|
| Aspire Catering equipment |
|
500 |
(250) |
|
250 |
| Compost bays |
13,000 |
|
(35,370) |
22,370 |
|
| Core costs |
|
4,000 |
(4,000) |
|
|
| Stroke of Genius |
2,133 |
|
(2,133) |
|
|
| Garden equipment and tooling |
2,662 |
|
(223) |
305 |
2,744 |
| Irrigation system |
|
5,000 |
(140) |
|
4,860 |
| Green School |
|
20,243 |
(20,243) |
|
|
| Garden Pastimes |
6,507 |
|
(4,855) |
|
1,652 |
| High Sheriff Training fund |
3,627 |
|
(496) |
(3,000) |
131 |
| Polytunnel |
|
7,000 |
|
(7,000) |
|
| Pathways |
6,750 |
15,498 |
(22,248) |
|
|
| Shed |
|
5,000 |
|
|
5,000 |
| PPE/ Safety equipment |
121 |
|
(121) |
|
|
| Utility bills |
|
374 |
(2,353) |
3,000 |
1,021 |
| Tables |
|
4,000 |
|
1,741 |
5,741 |
| Social Prescribing |
13,859 |
2,000 |
(10,344) |
|
5,515 |
|
48,964 |
63,615 |
(102,776) |
17,111 |
26,914 |
|
|
|
|
|
Balance at |
|
Balance at 1 |
|
|
Transfers |
31March |
|
April2022 |
Income |
Expenditure |
in/out |
2023 |
|
£ |
£ |
£ |
£ |
£ |
| Restricted fixed assetfunds |
|
|
|
|
|
| Land and buildings |
102,911 |
|
(12,432) |
|
90,479 |
| Improvementtoproperty |
19,208 |
|
(10,823) |
35,370 |
43,755 |
|
|
|
|
|
Balanceat |
|
Balanceat1 |
|
|
Transfers |
31March |
|
April2022 |
Income |
Expenditure |
in/out |
2023 |
|
£ |
£ |
£ |
£ |
£ |
| Equipment |
21,195 |
5,259 |
(10,684) |
987 |
16,757 |
| Motor vehicles |
2,782 |
|
(2,782) |
|
|
|
146,096 |
5,259 |
(36,721) |
36,357 |
150,991 |
| Total Restrictedfunds |
195,060 |
68,874 |
(139,497) |
53,468 |
177,905 |
| Totaloffunds |
290,622 |
256,333 |
(286,766) |
|
260,189 |
|
|
|
|
|
Balance at |
|
Balance at |
|
|
Transfers |
31March |
|
1April2021 |
Income |
Expenditure |
in/out |
2022 |
|
£ |
£ |
£ |
£ |
£ |
| Unrestricted funds |
|
|
|
|
|
| General Funds - all funds |
76,212 |
124,227 |
(98,127) |
(6,750) |
95,562 |
| Restricted funds |
|
|
|
|
|
| Aspire garden tools |
|
972 |
(667) |
|
305 |
| Aspire Catering equipment |
|
10,000 |
(10,000) |
|
|
| Compost bays |
13,000 |
|
|
|
13,000 |
| Stroke of Genius |
3,255 |
|
(1,122) |
|
2,133 |
| Garden equipment and tooling |
|
2,662 |
|
|
2,662 |
| Irrigation system |
|
10,000 |
(10,000) |
|
|
| Green School |
|
35,583 |
(35,583) |
|
|
| Garden Pastimes |
4,751 |
2,390 |
(634) |
|
6,507 |
| High Sheriff Training fund |
4,265 |
|
(638) |
|
3,627 |
| National Garden Scheme |
|
1,230 |
(1,230) |
|
|
| Polytunnel |
711 |
|
(711) |
|
|
| Pathways |
|
|
|
6,750 |
6,750 |
| PPE/ Safety equipment |
2,000 |
|
(1,879) |
|
121 |
| Tables |
|
25,000 |
(25,000) |
|
|
| Social Prescribing |
|
26,250 |
(12,391) |
|
13,859 |
|
27,982 |
114,087 |
(99,855) |
6,750 |
48,964 |
|
|
|
|
|
Balance at |
|
Balance at |
|
|
Transfers |
31March |
|
1April2021 |
Income |
Expenditure |
in/out |
2022 |
|
£ |
£ |
£ |
£ |
£ |
| Restricted fixed asset funds |
|
|
|
|
|
| Land and buildings |
117,619 |
|
(14,708) |
|
102,911 |
| Improvement to property |
25,610 |
|
(6,402) |
|
19,208 |
| Equipment |
12,419 |
15,820 |
(7,044) |
|
21,195 |
| Motor vehicles |
3,478 |
|
(696) |
|
2,782 |
|
|
|
|
|
Balance at |
|
Balance at |
|
|
Transfers |
31March |
|
1April2021 |
Income |
Expenditure |
in/out |
2022 |
|
£ |
£ |
£ |
£ |
£ |
|
159,126 |
15,820 |
(28,850) |
|
146,096 |
| Total Restrictedfunds |
187,108 |
129,907 |
(128, 705) |
6,750 |
195,060 |
| Totaloffunds |
263,320 |
254, 134 |
(226,832) |
|
290,622 |
|
|
|
|
Restricted |
|
|
|
Unrestricted |
|
Restricted |
fixed asset |
Total |
|
|
funds |
|
funds |
fund |
funds |
|
|
2023 |
|
2023 |
2023 |
2023 |
|
|
|
£ |
£ |
£ |
|
£ |
| Tangible fixed assets |
|
|
|
150,991 |
150,991 |
|
| Current assets |
90,618 |
|
26,914 |
|
117,532 |
|
| Creditors due within one year |
(8,334) |
|
|
|
(8,334) |
|
| Total |
82,284 |
|
26,914 |
150,991 |
260,189 |
|
|
|
|
Restricted |
|
|
Unrestricted |
Restricted |
fixed asset |
Total |
|
funds |
funds |
fund |
funds |
|
2022 |
2022 |
2022 |
2022 |
|
£ |
£ |
£ |
£ |
| Tangible fixed assets |
|
|
146,096 |
146,096 |
| Current assets |
102,350 |
48,964 |
|
151,314 |
| Creditors due within one year |
(6,788) |
|
|
(6,788) |
| Total |
95,562 |
48,964 |
146,096 |
290,622 |