Reglstered number: 03665818
Charlty number 1076055
NORMANDY COMMUNITY THERAPY GARDEN
(A Company Llmlted by Guarantoo)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

NORMANDY COMMUNrrY THERAPY GARDEN
(A Company Llmlted by Guarantse)
CONTENTS
Page
Rehrenee and Admlnlstratlve Detaih of the Company• Its Trustees and Advlsers
T￿￿te8S. Report
T￿￿t￿8. Re8ponslbllftles Statement
Independent Examlnefs Report
Statement ol Flnanclal Acllvltlos
10
Balance Sheet
Notes to tho Financial Statsments
13-27

NORMANDY COMMUNtrY THERAPY GARDEN
IA Company Umlted by Guarantse)
REFERENCE AND ADMINISTrATIVE DEfAILS OF THE COMPANY, rrs TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2024
Patrons
Dame Penelope Keith
Jez Stamp
A Ever1￿ Chair
J Gaskell (appointed 13 February 2024)
E Hussey (appointed 17 October 2023)
N P Jones
R D Martin, Chalr (appointed on 13 Febrw 2024)
A J Pearson, Chair (resigned 13 February 2024)
R J Shears, Trthqsurer
A Wigley (resigned 1 May 2023)
J Woodhams (appointed 17 October 2023)
Company reg18tered numbor
03665818
Charity reg18tered number
1076055
Rogistsrnd ofllc•
The Therapy Garden, Manor Fruit Fam). Glazi8￿ Lane, Nomwidy, Guildford, Surrey, GU3 2DT
Company secretary
S R Diamo￿1
Accountants
Shaw Gibbs (Audit) Limited, Wey Court Wes( Union Road, Famham, GU9 7PT
HSBC UK PO Box 160, 12A North Stree( Guildford, Surrey, GU1

NORMANDY COMMUNrrY THERAPY GARDEN
IA Company Llmited by Guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 PIARCH 2024
The Trustees present th8ir annual report together with the financial ststements of the Normandy Communlty
Therapy Garden for the year 1 April 2023 to 31 March 2024. The Annual Report serves the purposes of both a
Trustees. report and a directors. report under company l&v. The Trustees confinn that the Annual Report and
financlal statements of the charitable company comply vAth the current statutory requlremants, the requirements
of the charitable company's goveming documant and the provisions of the Statement of Recommended Practice
(SORP) appllcable to charfties preparing thelr accounts In accordance wlth the Flnandal Reportlng Stsndard
applicable In the UK and Republic of Ireland (FRS102) (effeclive 1 January 2019).
Slnce the Company quallfles as 8mall under 8ecUon 382 of the Companles Act 2006, the Strateglc Report
requlred of medlum and large companles under the Compan188 Act 2006 (Strateglc Report and Directors,
Raport) Regulatlon8 2013 has been omitted.
1. ObJKtlve• and actlvltl68
Pollcle• and obJKtIv
The Therapy Garden alms to provlde cllent8, who are Ilvlng wEth a leamlng dlsablllty, a mental health condltlon or
are vulnerable member8 01 the communlty, wlth an InGreased sense of confidence and wellbelng that resull8
from the gardenln9 programme8 we have developed.
In settlng objectlves and plannlng for actlvltle8, the Trustee8 have glven due con81deratlon to general guldance
publlshed by the Charty Commlsslon relatlng to publlc bon8fft, Indudlng the guldanco 'Publlc b8n8fitr. runnlng
charfty (PB2)'.
b. Actfvitlm undertaken to achlovo obJectlve8
Gregn School.. Supporting students from local malnstream and Spedal Educatlonal Needs (SEN) Schools
lo work towards an enty level City and Gullds quallficatlon andlor an AQA award. Support Is also provlded to
students findlng a tradltlonal classroom setung challenglng wlth one to one provlslon and hands4>n expeilence ol
gardenlng.
Cuftlvatlng SMII8.' Offerlng Soclal and Therapeutlc hortlculture to adults wlth a range of physlcal or mental
health dlfficultles by promotlng wellbelng through actlve engagement wlth hortlculture.
Gardonlng for Wellbolnq. A slx week 'soclal prescrlblng, course for those who are anxlous, soclalty
isolated or sufferfng from mlkl mental health problems.
Stroke of Genlus: Working with Strok8 survlvors referred by the Stroke Assoclatlon.
Garden Pastimes: Worklng wllh cllents wlth Alzhelmers or Demen
¢. Maln actlvftl68 undortakon to further the CompanY8 purpose8 for the publlc bonefft
The Therapy Garden aims to provide dients, who are living with a leaming disability, a mental health condikn or
are vulnerable members of the community, with an Increased sense of confidence and wellbeing that results
from the gardening programmas we have developad. We are proud of the support we offor our cllants.
Page 2

NORMANDY COIIMUNITY THERAPY GARDEN
IA Company Llmited by Guarants•)
TRUSTEES. REPORT ICOPrnNUED)
FOR THE YEAR ENDED 31 PAARCH 2024
Achlovemonts and p8rfornMnco
Rovlew of actlvili68
This year has Sean the majority of the plans made in 2023 come to fwilion. We have continwl the support that
we have offered our dients ￿lIe maintaining our cash Ilcw. While our dient numbers have not Increased
substantially, we have negotiated higher fees with the schoots and local authoritfes that we Work with. Several of
our green school pupils have gained AQA awards recemng in total 27 certificates of achievemenL In addition, 9
of our green school students have passed Cty and Guilds awards at a numbar of Jevel&
As agreed in 2023 we have developed further income generating activities by ryo￿1ng support for people with
stroke and dementia on a regular basis. We have also provided support to a Young People with Dementia
group. A holiday playsch8ma for young chiklren has akn been well attendad. Bookings for the use of the
building during the eveni￿ and **&kends have also increased In addition, various evening events arKI
workshops for the publtc hwe been orwised by staff. *thich have inThsed avareness of the work we do as
weu as raising incom
The new management team has worked hard to bring about these d￿nge& The reduced staff costs initiated in
March 2023 have been maintained. Our garden manager went on maternity leave in February 2024 and has
been replaced by a part4ime thnt manager with responsibi￿leS for client recruiknent and a part-time volunteer
recruitment manager. These posts are beginning to result in increases in both cllent and volunteer numbers.
Volunteers are vital to our work at The Therapy Garden and we wr)uld be unable to offer the level of support we
give our clients without their help. Our volunteers not only work %wth the clRnts but provide valuable admin
support and help wlh general matntenance of the garden and ￿lilding5. Several clxporate volunteer days have
been organlsed, prov￿lI￿j very maintenance help. We are extr￿￿ety grateful to them all.
The garden development has continued. The new Poty TunT￿l tables are now in place and ¢wr cut Ilower garden
has been rejuverklted. We are currenty seeking funding for a shed to allow for secure storage for our tools
in a safe and accessible location for all our dents to use. We are also redesigning a part of the garden to create
Jubilee walkway and relocating our small emlirrfJ pond to a new locat(on allowirwj for a larger wildllfa pond to
celebrate out 25th anniversary in Sept 2024.
The garden has been opened to the public for NGS Open Days in 2023 and September 2023. The
Normandy Communty Vilkge shop continues to sell produce grown in the garden and crafts made by dients.
We maintain and care for the garden surrounding the vtllage war memorial, and planters surrounding the
communty café as well as working dosely the other users of Manor Fruit Farm. A Chrbknas event was
held for the whoh communty to enpy with carols frorn an ￿ts811c communty ctrK>ir.
The Therapy Garden is a working garden and we remain conscious of our environmental Impact. Although,
we cannot be certifAd as organic because of our close proximity to neighbouring gardens, we strive to maintaln
organic principles by keeping the use of C1￿MICalS to a minimum and USI￿ localty produced horse manure
rather than a￿ficIal fertslisers. We compost our c￿7 garden vrdste and reuse and recyde as much as possible.
We buy, where possible, from local companies.
Page 3

NORMANDY COMMUNrrY THERAPY GARDEN
(A Company Lknltod by Guarantw)
TRUSTEES. REPORT (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
Achlwoments and perfornMnco (contlnued>
b. Fundral•lng acllvllla• and Incomo generauon
We wlll continua to monltor our financas dosety and not r* on unle8trlc￿ fundlng, whkh Is in short supply at
thls present tlm.
The Therapy Garden beneffts from a number ol Income Streams, Includlng dlent course fee8, the NGS Open
Garden Days where M are able to Sell plants and Produce, as well as offering refreshments to vlsitors. We
have also offered a varlety of onewoff hortl￿[lur8l courses such a8 Ilower arwanglng and the 8ale of produce In
the local shop has a180 contributed.
08splte these fundraf8lng acOvlts8, we arn rellant on our spon8or8 and gwant4naklng bodles, Invest
In our ackn and cover the core costs Invofved In running our centre. Onfroff, spgclfic grants are also
recelved for Speclfic projects for either Improvlng our Infrastructura or Increaslng accessibilty for cll8nts who
would otherwlse not be able to attend our centre. The Therapy Gardan wThild very much Ilke to thank the
following organisations for their most generous financlal support durlng the 2023r2024 financhal year and those
who have remembered the *Drk of The Thefapy Garden throwJh indfvldual donatlons, colleckns, legacles and
In memorlam.
Barbara Ward Chlldrens Foundallon
Charfe8 Hayward
Coleman Trust
Ctrop
Davld Wllknm80n Tnmt
Derrill Atlat
Educational and General Tr￿t
Grace Trust
Guildford Lions
John Cowan Foundatlon
John Ltr•ViS Partnership
Keith Witham Members Allocatlon
Louls Nicholas Reslduary Charitabkn Tn￿t SW
Mikado
Ninevah Trust
Pixel Fund
Souter Charilabl8 Trust
Squlres Garden Centre
St James Place
Surrey Garden T￿￿1
Syder Foundalion
The Mark Benevolent Fund
The Pierpont Trust
Wiuiam Wates Men￿rIal Trust
Page 4

NORMANDY COMMUNrrY THERAPY GARDEN
(A Company Llmltsd by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THEYEAR ENDED 31 MARCH 2024
Achlgvern•nts and perforniance (continuod
Flnanclal rovl
a. Golng concern
After maklng approprlate enqulrfes, the Trustees have a reasonable 8xp￿n that the Company has adequate
resourc08 to continue In operational exlstence for the foreseeable futurg. For thls reason, they conlinue to adopt
the golng concam bast8 In preparlng the financlal statements. Furth&r detalls regardlng tho adoptlon of the golng
concern basls can be found In th8 accounllng pollcles.
b. Ruorv•• polky
The charfty ha8 malntalnad a posldve bank balance, pald Its credftors prompty and remained debt fr88
throughout the perlod.
The Trustees, statsd alm Is to malntaln a level of unallocatsd, free reserves roughty equlvalent to 50% of th8
annual runnlng costs. We bolEeva that thls represents an approprfate balance betsveen prudent management of
tha chaws reserves and tho doslre to maxlmlse the funds used to support our charltable advll188.
At the year end th8 charlty held £81,135 (2023: £82,284) In unr88tr1ctsd ra8eNe8. The charfty a180 hold8
restrlctad funds of £23,762 (2023: £26,914) and a Flxed ass•t fvnd of £116,690 (2023: £150,991). Further
detalls of those fund balancas can be found In noté 16 of these flnanclal statements.
Prfnclpal r18kA and unc8rtalnt168
A compr8hén8iv8 rf8k regi8t8r 18 malntalned and In additlon to being r8vl8w8d Infomially as part of the regular
day-to4lay management of the charity, it is reviewed more fomially by tha board on an annual basls. The board
of Tru8tee8 currenty includ88 8pecific 8xpert188 in risk management
d. Inve8tm•nt pollcy
Glven the level of our reserves, future Ilquldlty requlrements and uncertalnty In the external envlronment, the
Trustees conslder that cas￿baSed Investments with UK banks remaln the most appfopriate home for the
charftys fvnds. These arrangements are revivwed regularly as part of our good stewardshlp of the charity's
re80urces.
8tructurO1 govornanco and management
a. Con8tltutlon
Nonnandy Communlty Therapy Garden. to give us our full name, Is registered as a prlvate company in England
and Wale8, the company Is limited by guarantee, company number 03665818. It is a180 a registered charity,
numbar 1076055 (England & Walos).
Page 5

NORMANDY COIIMUNITY THERAPY GARDEN
(A Company Umit•d by Guarant#)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
StrnctUrn• governance and manag•m•nt (￿ntInued>
b. Method• of appolntmont or olectlon of TnMt••8
The management ol the COMP￿ Is the responsibllty of the Trust868: the mlnlmum numbor of Trustees is three
and there Is no maximum number. The board regulafty rev￿ ils ovm skills and experience against th088
required for th8 charity to achleve Its objectfvts.
Indivklual Trustees are Ilmlted to 8ervlng three Succes￿ tamis of three yoars each followlng tholr appolntmont
and cannot be rfrdected thereafter, unle88 In exwnal circumsta￿.
Oryanknatlonal •tructuro and d•Cl8￿1n9 pollel•s
The Tn￿te88 are r88pon81ble tr 88tabll8hlng The Therapy Garden'8 strategy and 88ttlng It8 overall dlrectlon.
R88pon8lblllty for the day-to4lay Managern￿ of the charlty Is delegated, through the Chalr, to The Therapy
Garden Manager, Stslla Diamond and through her to the rest of the staff team. In addltlon. the ￿rk of the
charfty Is greaty supported by the efforts of our dedlcaW voluntser8.
d. Flnanclal rl•k manag•mo
The Trustees have assessed the major rlsks to whlch the Company Is exp03ed, In partlcular those related to the
operations and finances of the Company, and are sall8fKd that systsms and procedures are In place to mlttgate
exposure to the major rfsks.
e. Tru•tee8' Indomnltl••
The charity has a trustee indemnty insurance pofry in place whkh protects Tru8tee8 and Officer8 from clalr
arising from negligent acts, errors or omi88ion8 occurrlng while on Tft￿t bu8in888.
Plan• for fulur• p•rfod8
We aro actively recrulllng more cfthts and voluntee(s who can support our dlonts lthen they vlslt the garden.
We are hoping to roslart Gardenlng for wel1beh￿, whlch had been put on hold due to lack of demand. Demand
has increased again and a new programme will be Introduced
Grow to Work ts an Innlafjve to provlde school leavers wlth work experfence $0 that they can take up pald
employmenL We are currenty looking into the feasibility of offering thls at The Therapy Garden.
Outcome Measurament of our dlents, experlence at The Therapy Garden is P￿nned for the comlng year, which
wlll asslst In grant applicatlons as well as allcmlng us to talbr the support offer cllents.
6. Funds held as cuthdlan
Blannualty the Trust opens the garden on behalf of the National Garden Scheme (NGS). Tho enty tlcket monies
are collected on behalf of the NGS and remitted to them directy after the event takes place. In the year £1,870
(2023: £1,634) was ¢0118Cted on behalf of the NGS and paid out to them.

NORMANDY COMMUNrrY THERAPY GARDEN
TRUSTEES REPORT (COPITINUED)
FOR THEYEAR ENDED 31 IAARCH 2024
6. Funds hold a5 ￿StOd￿ (Cortin￿>
T. Member5. lthbl￿fy
The Member8 01 the COMp￿Y gwarantee to Contr￿ an amount not exceeding £1 to the assets of 1he
Company In the event of**)rfmg up.
proved by order of the members of the board of Tru8tees and $l￿d on Ihwr behalfby.
A Everltt
(Chair ofTnxtseB)

NORMANDY COMMUNrrY THERAPY GARDEN
IA Company Umited by Guarantee)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees (who are also the directors of the Company for the purp¢)ses of company law) are responsible for
preparing the Trustees, Report and the financial statements in accordance with applicable Faw and Unitsd
lfjngdom Accounting Standards (United Kingdom Generally Accepted Accounting Practi￿).
Company law requires the Trustees to prepare financial statements for each financial year year. Under company
law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and
fair vlew of the state of affairs of the Company and of its incomlng resources and appllcation of resources.
includlng Its Income and expenditure. tr that period. In preparing these financlal Statements, the Trustees are
required to:
select suitable accounting policies and then apply them consistently,
observe the methods and principles of the Charftles SORP (FRS 102);
make judgements and accounting estimates that are reasonable and prudent,
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any materRI
departures disclosed and explalned in the financial statements;
prepare the financlal statements on the going concem basis unless it is inappropriate to presume Ihat the
Company will continuè in business.
The Trustees are responsible for keeping adequate accounttng records that are sufficlent to SIKM and explain
the Companys transactions and disclose with reasonable accuracy at any Ilme the financial posftlon of the
Company and enable them to ensure that the financial statements compty ￿￿th the Companies Act 2006. They
are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for tha
prevention and detectKin of fraud and other Irregularities.
Approved by order of the mambers of the board of Trustees and signed on ts behaw ty.
A Everltt
(Chair of Trustees)
Date".
20.12.24
Page 8

NORhlANDY COIIMUNITY THERAPY GARDEN
INDEPENDEKf EXAMINER'S REPORT
FOR THE YEAR ENDED 31 PIARCH 2024
Independent Examlnets Report to tho Trustees of Nommndy Communlty Thernpy Garden Ilhe
I report to the charity Trustees on my examination of the accounts of tho Company for the year end￿1 31 March
2024.
Responslbllltkns and Bash of Report
A8 the Trustses of the Company (and ts directors for the purposes of company law) you are responsible for the
preparation of the acGounts in accordance with the requirements of the Companies Act 2006 (￿e 2006 ACV).
Having satisfied my7el that the accounts of Ihe Compary are Mt required to be audited under Part 16 of the
2006 Act and are eligible for independent examinati￿, I report in respect of my examination of the Company's
accounts carried out under section 145 of the cl￿ritIeS Act 2011 {'the 2011 Acf). In carrying out my examination
I have followed the Directions given ty the Charity Commission under section 145(5){b) of the 2011 Act.
Independent Examlnoffs Statoment
I have completed my examination. I confirm Ilhqt no matters have come to my attention In connection with the
a￿￿MInation giving me cause to beth:
accounting records were not kept in rw of the Company as required by section 386 of the 2006 Ac(.
or
the accounts do not accord ￿th those records: or
the accounts do not comply the accountirvJ requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a and fair view which is not a matter considered as part of
an independent examination. or
the accounts have not been prepared in accordance the methods and principles of tha Ststemont of
Recommended Practice for accounting and reporting by thaTthes [applicable to chariti8s preparing thair
accounts in accordance with ts Financial Reporting Standard applicable In the UK and Republic of
Ireland (FRS 102)].
I have no concerns and have come acn)ss no ts matters in connection the examinatlon to ￿1¢h
attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached.
This report is made solaly to the Companrfs Trust888. as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Companvs
Trustees those matters l am required to state to them in an Independent Examiners Report and for no other
purpose. To the fvllest extent permitted by law. I do not accept or assume responsibilty to anyone other than th8
Compary and tha Compatys Trus* as a body. for my w)rk or for thfs rwL
Signed:
MaTk Dlckinson
Dated. 20 1 1£ lowf
Shaw Glbbs (Audlt) Umltod
Wey Court West
Union Road
Famham
GU9 7PT
Page 9

NORMANDY COMMUNITY THERAPY GARDEN
(A Company Umlted ty Guarante¢>
STATEIIIEKf OF FINANCIALACTivrriES (INCORPORATING INCOME AND EXPENDrruRE ACCOUNT)
FOR THE YEAR ENDED 31 PaARCH 2024
Restrfcted
Total
funds
2024
Total
fvnds
2023
fund•
2024
funds
I￿orne from:
Donatlon8 and legacles
Charilable ac
Other tradlng actlviUe8
Investments
49.712
110268
3M74
37W1
166.040
87,502
2,618
173
110,286
3,874
128
Total Incom•
I63￿80
37N1
201,611
256,333
Expondlturo on:
Ralsing fund8
Charttable actmtles
24. 769
261,997
80.592
108y6
34J92
Total expondltur•
117.168
lo8￿3
34.392
260,113
286, 766
Not
Incom•ll•xpondllur•)
Transfers betsmn
funds
46,812
¢71022)
13V92
168,602)
(30.433)
16
(67.%1)
67NO
Not movement In
lund•
13.152
134,301
158,602)
(30,433)
Reconclllatlon of
lund8:
Total fund8 brought
forward
26.914
100.991
260,189
290,822
Total funds carrfod
fornard
61,135
23,762
116,690
201,587
260, 189
Slatement of FIrts￿l Actlvlkn Includes all gahis and losses recognl8ed fn the year.
The notes on pages 13 to 27 form part of these flnandal slatements.
Page 10

NORMANDY COMMUNrrY THERAPY GARDEN
(A Company Umitod by Guarantsa
REGISTERED NUMBEL. 03665818
BALANCE SHEET
AS AT 31 hlARCH 2024
2024
2024
2023
2023
Flx•d a880ts
Tangible assets
12
116￿90
150,991
116.690
150.991
Curront ￿•0￿
Debtor8
Cash at bank and In hand
13
3,098
114,434
88A57
93I30
117.532
Credltors: amounts falliTrJ due Imlhln one
14
19.033)
(8.334)
N•t curront M••ts
84m7
109,198
Total a88•ts l•M currnnt Ilabllltl8•
201,687
260,189
Tolal n•t
201,587
260, 189
Charfty fund•
R88tricl8d fund8:
R88trlcted fund8
R88tr1cted fixed a88et fvnd8
18
16
23,762
116.690
26.914
150,991
Total re8tr1cted funds
Unrestricted funds
18
16
140N52
61,135
177,905
82.284
Total fund•
201M7
260, 189
Page11

NORMANDY COMMUNrrY THERAPY GARDEN
(A Company Limited by Guarantee)
REGISTERED NUMBER: 03665818
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024
The Company was entlued to exemptlon from audit under sectlon 477 of the Companles Act 2008.
The member8 have not requlred the company to obtaln an audlt for the y8ar In qu88tlon In accordance wlth
sectlon 476 of Companles Act 2008.
The Trustees aCkn￿￿edge thelr responsibllltles for complylng wlth the requlrements of the Act wlth resped to
accounting records and preparatlon of financial statements.
The financlal statements have bo8n prepared In accordance wlth tho prov181on8 appllcabla to antitles subject to
the small companles reglme,
The flnanclal 8tatements were approved and author18ed for188ue by the Tru8te88 and 81gned on thelr behalf ty:
A Evorftt
(Chalr of Trustee8)
Date:
The note8 on page8 13 to 27 fonn part ol th88e finandal 8tatements.
Page 12

NORlaANDY COMMUNrrY THERAPY GARDEN
(A Compary Umlted by Guaranteo)
NOTES TO THE FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 31 faARCH 2024
General Informatlon
Nomiandy Communty Therapy Garden is a company incorporalad in England and Wales and Ilmlted by
9uarantse. The members of the company are the Trnstee8 names on pag& ono. In the event of the
company belng wourKI up, the Ilablllty In respect of the guarant86 18 Ilmited to £1 per member of the
company. NOm￿ndY Community Therapy Garden has its reglstered office at Manor Fruit Fami, Glazier8
Lane. Norniandy, Guildford, Surrey, GU3 2DT.
Accountlng polld
11 Baots d proparallon ol flnanclal •lalem•nts
The Ilnanclal statements have bean prepared In accordance wllh the cha￿￿eS SORP (FRS 102) -
Accounting and Reporting by Charitles: Statement of Recommended Practic8 applicable to charltie8
preparlng thelr accounts In accordance V￿th the Financial Reportlng Standard applicable In the UK
and Republlc of Ireland (FRS 102) (8ff6ctha 1 January 2019), the Flnancial Reportlng Standard
applkable In UK arKI Repubhc of Irel￿d (FRS 102) arxl the Compan188 Act 2006.
Normandy Communty Therapy Garden meets ￿ dofinlllon of a publtc benefit enoty under FRS 102.
A888ts and Ilablmles are Intlialty r8cognl8ed at hlstorlcal cost or tran8athn value unless 01he￿I￿O
Statsd In the relevant accounting pollcy.
22 Golng concern
The Trustees assess whether the u8e of going concem is appropriate l.e. whether there are any
materlal uncertalntles related to events or condltions that may cast slgnificant doubt on the ablllty of
tho charty to conllnue as a golng concern. The Trustees make thls assessment In respect of a perlod
of at least one year from the of authorlsatlon for Issue of the financlal statements and have
conduded that the charlty has adequats resources to contlnue In op8rational existence for the
lore8eeable firture and there are no matsrial uncertalntles about the charitys abillty to continue as
golng concem, thus they continue to adopt the goong concem ba818 of accounling In preparing the
finandal ststoments.
Page 13

NORMANDY COIAMUNrrY THERAPY GARDEN
(A Company Llmlled by Guarantse
NOTES TO THE FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 31 fdARCH 2024
Accountlng pollclo8 (Mntlnu•d)
2J In¢om•
All Income Is recognl¥ed once the Company has 8ntiUemffit to the Income, Itls probable that the
Income wlll b6 recefved and the amount of Income recelvable can b? measured reliably.
The recognition of income from legacles Is dependent on establlshlng enthmenc the probablllty of
receipt and the ability to 85￿te with sufficient accuracy the amount recelvable. Evid6nce of
entitlement to a legacy exi8ts when the Company has sufflcient evldence that a gfft has be8n18ft to
them (through knth￿edge of the exlstance of a valid will and the death of the benofactor> and the
axecutor is satisfied that the property In queskn will not bg requlred to satlsfy claims in the estate.
Receipt of a legacy must be recognlsed ￿en It Is probabla that it will be received and the falr value
of the amount rece6vaNe, whlch wlll generalty ￿ the expected cash amount to be dlstrlbuted to the
Compary, can be relkbly M￿uled.
Grants are Included In the Statement of Flnandal AclvlUe8 on a r8celvabl8 bA81s. Tho balanco of
Income recelved for speclfic purpose8 but not expended durlng the perlod18 shown In the relevant
funds on the Balance ShgeL Where Income Is recelved In advance of entltl8m8nt of r8celpt, Its
recognitlon Is deferred and Induded In credltors as deferred Income. Where enUtlement occurs
before income Is received, the Income is amed.
Gifts In ktnd donated for dSstributlon are Included at valuallon and recognl8ed as Income when they
are dl8tributed to the projects. (¥fts tn klnd bth £500 ar8 not recognlsed.
Where the donated good 18 a Ilxed asse( It Is measured at falr value, unless tt 18 Impracllcal to
measure thls rellabty, In ￿lch ca8e the cost of the Item to the donor should be used. The galn 18
recognlsed as Income from donations and a correspondlng amount Is Includ8d Sn tho approprfate
fixed assel dass and depreclated over the useful economlc life In a{￿rdance wlth the Compan18
accounting pollclas.
On receip( donated professlonal servlces and facllllles are recognlsed on the bas15 of the value of
the gift to the Company which Is the am¢)unt it would have been willing to pay to obtaln servlces or
facilitles of equlvalent economlc benefit on the open market a correspondlng amount Is then
recognlsed In experKlknre In the perkoj of rncelpt
Income lax rec¢)verabkn In relation to Invesknent kncome Is recogn18ed at the tlme the Invesknent
Income Is receIvab￿.
Other incorne is recognised In the perlod In whlch It Is recelvablg and to the extent the goods have
been provided or on completion of the servi
Page 14

NORhlANDY COIIIIUNrrY THERAPY GARDEN
NOTES TO THE HNANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcl88 (conllnued)
2A Expondllurn
EXF￿di￿re is recognised once there is a lega or cOnstrud￿e oblytion to transfer economlc benefit
to a third paty. it ￿ probabk that a trdnsfer ol economlc benefits will be required In settlement and
the amount of the 0￿]gatIOn can be measured reliabty. Expenditure is classified by actsvity. The costs
of each activty are made up of the total of direct costs and shared costs, induding support costs
Involved in undertaking each acbvity. Direct costs attributable to a single activity are allocated directly
to that actsvity. Shared costs vthich contr￿ute to more than ona acbvity and support costs which are
not attributable to a single activity are apportioned between those activitRs on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time spen( and depreciation
charges allocated on the porbon of the assefs use.
Expendilure on raising funds indudes all expenditure incurred by the Company to raise fvnds for its
charitable purposes and Inclu￿ costs of all fundraising activities events and non￿￿ble tradin9.
Expendlture on charitable activ1￿18 ir￿Urred on diredy undertthng ts actsvitses ￿lch further the
Compan￿8 obiectsves, as *pII as any support costs.
2ts Intore8t recolvabl•
Interest on funds held on deposit is included when receivable and the amount can be measured
reliabty by the Company. this is normalty UP￿ notsfKation of the interest paid or payable by the
inststution with whom the furth are deposile
2.6 Tanglblo flxod agsets and doprncknllon
Tangible fixed assets costing £250 or more are capitalised and recognised when future economic
benefits are probable arKI the cost or value of the asset can be measured relAbly.
Tangible fixed assets are nitialty recognised at cosL After recogniti￿, under the cost model, tangible
fixed assets are measured at cost less accurnulated depreciation arKI any accumulated impairment
losses. AJI costs incurred to bring a tangible r￿ed asset into its intended thing Conditi￿ shoukl be
IrKluded in the measurement of cosL
Deprecialion ts charged so as to allocata the cost of tangiblo fixwj assets less their residual value
over thair estimated useful I￿.
Land and Bulldlngs
Plant and machlnery
Improvements to property
- 5% straight line
- 25% strdight line
- 25% stralght line
17 Debtorn
Trade and other deblors are recogn*ed at the setttement amount after any trade discount offered.
Prepayments are valued at the amount Prep￿ net of any trade discounts due.
Page 15

NORAIANDY COMIIUNrrY THERAPY GARDEN
(A Cornpany Lknknl by Guaranta•)
NOTES TO THE FINANCL4L STATEMENTS
FOR THE YEAR ENDED 31 IIARCH 2024
Accounllng pollclos (continuedl
18 Cash at bank and In hand
Cash at bank and in hand indudes (ash and short4em) highly liquid investsnents with a short maturlty
of three months or less from the date of wuisilion or openlng of the depost or similar account
19 Lknbllllle8 and provknlons
Liabilities are recognwl when there ts an obligation at the Balance Shaet dats as a resutt of a past
even( ft is probable that a trartsfer of economic benefft will be required in settlemnt, and the amount
of the seltlefftht can be estimated relw.
Liabilities are recognised at the amount ttmt the Company antscipates it will pay to settle the debt or
the amotmt it has received as advanced Paym￿ for the goods or services ft must provide.
Provisions are measured at the best estim* of the amounts required to settle the obligation. Where
the effect of the vthe of money ￿ Mater￿1. the provision is based on tr￿ present value of those
amounts, discounted at the pre-tax discount rate that refleds the iisks specik to the liabl￿ty. The
unwinding of the discount is recognised in the Statement of Financial Actsvibes as a finance cosL
110 Flnancknl Instruments
The Company onty has financial assets and financial Ilabfflties of a kind that qUa￿ty as basic financial
instruments. Basic financ￿1 instruments are initsalty recognised at transaction value and subsequentty
measured at tsir settl￿￿￿￿ value exception of bank loans vthlch are subsequenty
m&qsured at amorti*l cost using the effectNe interest method.
111 Penslons
The Company operates a defined contribution pension scheme arKI the penslcm charge represents
the amounts pardlAe ty the Company to the fund in of the year.
112 Fund accounling
General fijnds are unrestrlcted fuThls whlch are available for use at the dtscrellon of the Trustees In
furtherance of the general obiectsves of ts Company arrfl which have not been designatsd for other
purposes.
Restricted funds are fvnds which are to be used in accordance wlth speclfic restrictions irnposed by
donors or which have been rdised by the Company for part￿Ular purposes. The costs of raising and
administerirvJ such furKls are charged against the specific fund. Tha alm and use of each restricted
fund is set out in the notss to ts frwKlal statements.
Invesknent Income, galns and losses are ajkjcated to ts appropTiate fund.
Page 16

NORfwiDY COMMUNITY THERAPY GARDEN
(A Company Llmltod by Guarantee
NOTES TO THE FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 31 IAARCH 2024
Incomo from donations and legacle8
Unrestrfcted Rostrlctod fixed asset
funds
fun(
fund
2024
2024
2024
Total
funds
2024
Total
fvnds
2023
Donations
Grants
Simikr incomtng re80urces
16,903
19,600
13,209
2,131
35,400
19.034
39,677
115,615
10.748
13309
49,712
37.531
87.243
166,040
Totd 2023
97.166
63,615
5,259
166.040
Income from thrflable acdvttles
Unrestrlcted
funds
2024
Total
fvnds
2023
funds
2024
Client Income
Venue Hire
109,883
109,883
87,177
325
110,266
110.266
87.502
Income from thr tradlng actlvltles
In¢oma from lundr*kng ovonts
Unrostrfcted
Total
funds
2024
Tot
fvnds
2023
2024
Prcmluce and garden sales
3,874
3,874
2,618
Page 17

NORMANDY COMMUNrrY THERAPY GARDEN
(A Company Llmfted by Guarnntee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Investment Income
Unrnstricted
fund8
2024
Total
funds
2023
lund8
2024
Investrnent income
128
128
173
Anatysls of expondlture on charftable actlvlllos
Summary by fund type
Unrestrlcted Restrlcted
funds
funds
2024
2024
Total
2024
Total
2023
Charitsble aclivities
80,592
142,937
223,529
261,997
Tot812023
122, 500
139,497
261,997
Anatysts of expendlturn by actlvltles
Activities
undertaken
dlrectly
2024
Support
costs
2024
Total
funds
2024
Total
funds
2023
Charitable activlttes
120,559
102,970
223,629
261,997
Total 2023
143.560
118,437
261,997
Page 18

NORMANDY COIIIIUNifY THERAPY GARDEN
(A Compary Lknited by Guaranteel
NOTES TO THE FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 31 fdARCH 2024
Anatysls of expendlture by actlvlkn Icontlnued)
Charltsblo
activities
Total
funds
2024
Total
fvnds
2023
staff costs
Bulldlng malntenance
Garden equipment and consumables
Catering costs
Cafe expenses
Client equipment
IT costs
Shop equipment and stock
Utilities and service charges
Travel arml subsistsnce
Cleaning
Insurance
Health and safety
Support staff - dient facing
Printing, postage and Stati￿ery
Staff costs. gifts and training
93,842
292
6,995
3,513
93
116,712
919
5,904
2.390
70
292
6,995
3A13
362
305
62
3,236
18
3,493
2,296
2,917
1,849
1,887
1,414
330
3,851
330
3,851
2,755
2,327
2,755
2.327
1,660
120,559
120,559
143,560
Page 19

NORklANDY COMMUNITY ThERAPY GARDEN
(A Company Llmlted by Guarantse)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 IIARCH 2024
Anatysls of expendlture by aetlvltles Icontlnued)
Analysls of support costs
Charltable
actlvltles
2024
Total
funds
2024
Total
fvnds
2023
61.776
34,392
61,776
34A92
696
79,673
33,055
834
352
592
172
142
70
114
35
48
230
710
(1,002)
3.412
Depreciation
Bullding maintenance
Garden equipment and consumables
IT costs
Utllfties arKI 8eThice clHrges
Insurance
Heallh and safdy
Printing, postage and stati￿ery
Telephone and intemet
Legal and profeS￿nal
Bank tharges
Staff costs, gifts and training
Profft on disposal of fixed assets
768
552
212
170
61
212
170
61
33
48
164
810
810
3.207
3307
102,970
102.970
118,437
Independent examlnetr8 remuneratlon
2023
Fees payable to the Companys independent examiner for the irKlependent
examination of the Companls annual accounts
Fees payth to the Companys ind*nt examlner in respect ot.
All other services r￿t included above
2,032
2,412
Page 20

NORAIANDY COMIIUNITY THERAPY GARDEN
Company Lhnited by Guarnntsa)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
10. Staff costs
2024
2023
Wages and salwies
Soc#al security costs
174A25
7h78
2,013
200,659
9.888
3.502
183.916
214,049
During the previous year three emthees. ￿S￿on$ m rnade redundant Payments in Lieu of Notice
(PILON) of £1,752 and £1,450 of hofthy pwy. was to these employees. No redundancy payments
were due to the employees concemed.
The average number of persons employed by the Company during the yw as foll￿.
2024
No.
2023
FurKlraising
Support
10
12
No employee received rernurRrth amounting to more than £60,000 in eilher year.
11.
During tho year, no Trustees reC￿Ved ￿ remuneration or other beneffts (2023- £NIU.
During the year erKled 31 March 2024, no expenses have incurred (2023- £NIL).
Page 21

NORMANDY COMMUNITY THeRAPY GARDEN
(A Company Llmited by Guarantso
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
12. Tanglble fixed assets
Freehold
Plant and Other fixed
property machlnery
Total
Cost or valuatlon
At 1 Aprll 2023
Additions
305,917
51,820
60,980
418,717
At 31 March 2024
305,917
51,911
60,980
418,808
Depreclation
At 1 Aprll 2023
Charge for the year
216,437
11,008
35,064
8,139
17,226
15,245
267,726
34,392
At 31 March 2024
226,446
43,203
32N70
302,118
Net book valuo
At 31 March 2024
79,4n
8,708
28,510
116.690
At 31 March 2023
90,480
16,756
43. 755
150.991
13. Debtors
2023
Duo wlthln (Th year
Trade debtors
3,098
3,098
Page 22

NORMANDY COMMUNrrY THERAPY GARDEN
(A Company Umlted by Guarantso)
NOTES TO THE FINANCIAL STATEMEKf8
FOR THE YEAR ENDED 31 MARCH 2024
14. Credllorn: Amoun1• faulng due wlthln on• yoar
2024
2023
Trad8 credltors
Other taxation arKI 8ocAI se￿rIty
other credltors
Accruals and defeThed Income
448
3,198
2A36
3,824
9,033
8,334
16. Flnanclal In•trum•nts
2024
2023
Flnanclal a88•ts
Flnanclal assets measured at falr value through Irmme and expendllure
88A67
114,434
Financlal assets measured at falr valu8 throLvJh Irthme and eyndlture comprfse ca8h at bank and In
hand.
Page 23

NORMANDY COMMUNITY THERAPY GARDEN
(A Company Umlt•d by Guarantse)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
16. 8tatem6nt of fund8
statement of funds - currnnt year
Restrlcted fvnds comprlse fundlng recelved for speclftc projects In whlch the charity has Involvement and
can onty be spent In fvrthedng the alms of that partlcuknr proJ8cL
Balanc• at
31 March
2024
Balanc? at 1
Aprfl 2023
Tran81er8
Inlout
Incom• Expondlture
Unmtrlclod lund8
General Fund8 - all funds
81284
163,980
(67,981 >
61,136
Rmtrlcted fund•
A8plre kltchen
Garden equipment and toollng
Irrlgatlon systam
Green School
Garden Pastlmes
Hlgh Sherlff Tra5nlng fund
Jublle8 walkway
Pathways
Shed
Stroke of genlus
utllty bllls
Tables
Soclal prescrfblng
1,363
5,000
11,263)
(678)
1744
4860
7.066
4,860
21,938
3,000
1,349
2,000
1,760
(88,890)
(5213)
(1Ag0)
64,962
1,652
131
10
2,000
(1.760)
5,000
6.000
(3,319)
2,188
169
1,021
6,741
5,618
(4302)
(2A78)
1A39
3,037
26,914
37,631
1108.653)
87￿70
23,762
Balance at
31 March
2024
Balance at 1
Aprll 2023
Transfers
Inlout
Income Expendlture
Restrfeted fixed assot funds
Restricted fixed asset fund
150,991
134,392)
91
116.690
Total Restricted funds
177,905
37.631
(142.946)
67,961
140A52
Totsl of fun(
260.189
201.611
1260,113)
201A87
Page 24

NORMANDY COMMUNrrY THERAPY GARDEN
IA Company Umlted by Guaranteo
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
16. 8tst•ment of funds (contlnued)
statement of funds - prlor year
Bal8nc8 at
31 March
2023
Balance 81
l Apnl 2022
Transfer8
In/out
Incom8 Expandlturn
Unrn8trlcted fund8
General Funds - all fund8
95,562
187,459
(147,269J
(53,468)
82,284
Ro•trlcted lund•
Asplre garden tools
A8plre kltchon
Compo8t bays
Core c08ts
Garden equlpment and toollng
Irrtgthn 8y8tem
Green School
Garden Pastim08
Hlgh Sh8rlff Tralnlng fund
Polytunnel
Pathways
305
(305)
500
(250)
(35,370)
(4,000)
(223)
(140)
(20,243)
(4,855)
(496)
250
13,000
22,370
2,662
305
2,744
4, 860
5,000
20,243
6.507
3,627
1.652
131
(3,000)
(7,000)
7,000
15,498
6, 750
(22,248)
Stroke of genlus
Ulilty b1118
Tables
Social prescriblng
PPEI safety equlpment
2, 133
(2, 133)
(2,353)
374
1,021
5. 741
5,515
1,741
13,859
121
(10,344)
(121)
48.964
63,615
(IOZ 776)
17,111
26,914
Balance at
31 ma￿fi
2023
Balanc8 at
1 Aprf 2022
Tran8fers
Income Exp8ndfturn
Restrictod r￿ed as86t funds
Restricted fixed asset fund
Improvement to property
Equipment
102,911
19,208
21,195
(11432)
(10,823)
(10,684)
90,479
43, 755
16,757
35,370
987
5,259
Paga 25

NORMANDY COMMUNrrY THERAPY GARDEN
(A Company Limited by Guarantse)
NOTES TO THE FINANCIAL STATEIIIENTS
FOR THE YEAR ENDED 31 MARCH 2024
16. Statement of funds (contlnu¢d)
Statement of funds - prfor year (contlnued)
Balance at
31 March
2023
Balance at
l Apn'l 2022
Transfers
irnlout
Incom8 Expendi￿rn
Motor vehides
2, 782
(2, 782)
146,096
5,259
(36. 721)
36.357
150,991
Tolal Restrlctod funds
195,060
68.874
(139.497)
53.468
177,905
Total of funds
290,622
256,333
(286, 766)
260. 189
Page 26

NORMANDY COIIMUNrrY THERAPY GARDEN
IA Company Umlted by Guarant#>
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
17. Anatysls of net assets betvmn funds
Analysls of net assets between funds . currtht p•rfod
Unrestrlcted Reslrfctsd fixed asset
funds
funds
fund
2024
2024
2024
Total
funds
2024
TaTvJible f￿ad assets
Current assets
CreditoryJ due wilhln one year
116.690
116,890
93.930
19.033)
70,168
(9.033)
23.762
Total
61.135
23,762
116.690
201,587
Analysls of net assèts betweon funds. prlor perknd
Restricted
Total
fund8
2023
fund8
2023
fvnds
2023
fund
2023
TangiNe ￿ed assets
Current assets
Creditors duo Imlhin one year
150.991
150.991
117.532
(8.334J
90.618
(8.334)
26.914
81284
26,914
150,991
260,189
18. Ponslon commltsnents
The charity operates a defined contribution pension scheme. The assets of the scheme are held
separatety from those of the group in an indepondenty adminlstared fund. The pension cost charge
represents contributions payable by the charity to the fvnd. At the year end £844 (2023 - £1864) was due
to the fund and is induded in other cr8ditor&
19. Rolatod party transathns
The Nonnandy Community Therapy Garden has not entered into any relatad paty transaction during the
year, nor are there any outstarmling balances owing between relaled parties arKI the Normandy
Communty Therapy Garden at 31 21Y24.
Page 27