Roglstered number. 03665818 Charity nurnr: 1076056 NORMANDY COMMUNITY THERAPY GARDEN (A C¢)mpany Llmttod by Guarantee) UNAUDrrED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
NORIWIDY CI)MMUNITY THERAPY GARDEN IA Company Limitad by GuaAnts•) CONTENTS Page Reler•nc8 and Admlnlstratlvo Dotats of the Company• Il• Tn*tOe8 and AdvlBer• Tru8ts08' R•port Trust. R••pon$lbllldo• Slat•m•nt Ind•pond•nt Examln¢f• R•port St•temont of Flnanclal Actlvltla• 10 Balance Sheet Not•• to tho Flnanclal Stat•mwl• 13-20
NORMANDY COMMUNrrY THERAPY GARDEN (A Company Llmlted by Guarnntse) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Patrons Dame Penelope Keilh Jez Stsmp Trustees A F EveT¥tt, Chair J P Gaskell E Hussey N P Jones (resigned 8 April 2025) R D Martin. Vice Chair R J Shears, Treasurer J Woodhams (resigned 8 April 2025) Company rog1stsr number 03685818 Charity rnglstsred number 1076055 Reglstered offlco The Therapy Garden. Manor Fruit Fami, Glaziers Lane. Nonnandy, Guildford. Surrey, GU3 2DT Company retary S R Diamond A¢¢ountants Shaw Gibbs (Audit) Limited. Wey Court West. Urtion Road, Farnham. GU9 7PT Bankers HSBC UK, PO Box 180, 12A North Street. Guildford. Surrey. GU14AF Page 1
NORMANDY COMMUNrrY THERAPY GARDEN (A Company Limlted by Guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Truslees present their annual report together with the financial stalernents of the Nomiandy Community Therapy Garden for the year 1 Aprll 2024 to 31 March 2025. The Annual Report seNes the purposes of both Trustees, report and a direclors, r8POrt under company law. The Trustees confimi that the Annual Report and financial ststements of the charitable company compty with Ihe current statutory requirements. the requirements of the char(table companls goveming document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparfng their accounts in accordance with the Financial Reporttng Stsndard applicable in the UK and Republic of Ireland (FRS102) (effe¢live 1 January 2019). Since the Company qualffies as small under sectron 382 of the Companies Act 2006, the Strategic Report requlred of medlum and large companles under the Companles Act 2006 (Strategic Report and Dlrectors. Report) Regulations 2013 has been omitted. 1. ObJeIVeS and actlvltl Pollclo9 and obJectlve8 The Therapy Garden's purpose is to have o Positive and significant impact on the liv85 of people facing challenges in lrfe through the power of gardening. Typically, ow clients could be living with a leaming difficulty, a physical disability or a mental health condltion. They could range from a secondary school ctuld with spedal needs through to an elderly person with Alzheimerfs. In setting obiectP4es and planning for actlvtties. the Truslees have given due conslderatlon to general guldance published by the Charsty Commission relating to public benefft. induding the guidance 'Public benefit: running a charity (PB2)'. b. Acllvities undertak¢n to achlove objectives Green SCI01. Supporting students from local malnstr8am and Spechl Educational Needs (SEN) Schools to ork towards an entry level cty and Gullds qualificatlon andlor an AQA award. Support is also provided to students finding a traditional classroom setting challenging with one to one provision and handswon experience of gardening. Cuftivating Skills.. Offering Sooal and Therapeutlc hortlculture to adults with a range of physical or mental health dIffltieS by promoting wellbeing through aclive engagement wllh hortlculture. Gardening for W811b8iry. Wellbeing Wednesday, 8 weekly group on a Wednesday morning that focuses on individuals vath different weltbeing needs each week:_ Sp8ce to 8r8athe: for those who are anxlous. soclally isolated or suffwing from mild mental health problems. Stroke ofGenius. Working with Strd(e suTrivors who are referred by Ihe Stroke Association or self referred. Ganlen Paslimes: Working with cllents with Alzheimers or DentIa Maln actlvllles undertaken to further the Compan9 purposes for the publ1¢ bwofft Given that all our dients are Imng with a learning disabilty, a physical disabllity. a mental health condition or ar8 vulnerable mernbers of the community. all our work is focused on making a poslllve Impact on their lives. This ¢ould be by building their psychologlcal. physical or social abllities or it might be providlng supplementary educational opportunllles, to enable them to pursue further education and training - or to enter the employment market. Underpinnlng all of these is the enhanced sense of confidence and wellbeing that su115 from a petsonalised programme of gardening and related actDiitles. Page 2
NORhlANDY COMMUNITY THERAPY GARDEN IA Company Umltod by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Achtevements and porfomian¢o a. Revlew of aclfvltles There has been contlnued progres8 towards our alm of provkling dlent8 wlth the support they nogd whi18t maintaining cash flow. Green School cllents have increased by 28% over the year with a corresponding increase in income. Some of Ihe Green School dlents have achleved Cty and Guild awards whilst others have gained AQA awards and rec8lved certlft¢ate8 of achlevement. Other athltles. such as Gardening for WelLbelng: Cult5vatlng Sklll8; Stroke of Gen1 and Garden PaJtlme8 have conllnued to be w811 attended. Booklngs for the use of the bulldlng contlnue to be tsken and the holtday playsthem6 for young chlldren Is well attended. Our garden manager, Hannah, declded not to return to the garden follovlng her matemity leave. Overall managemenl of the garden has reverted to our centre manager. Stella, wllh the help of the senlor hortlculturallsL Followtng the completion of Ihelr matemlty cover contracts. we have retained our part-tlme cllent recrultrnent c ordlnalor and our part-time volunteer fecruliment Cowordlnator. We have been workSng towards belng accepted on local County Counclls Preferred Provlder Llsts and arg now a preferred provlder for Hampshlre County Council. Volunloers are vltal to our work 8nd we would be unable to offer the level of support we glve our dlentl wSthout their help. Our volunteers not only work wlth Ihe dlent8 but provlde valuable admln support and help wlth the malnlenance of the garden and bulldlngs. Several corporate w)lunteer days have prOded very welcome maintenance help: we are extremely grateful to all of them. Volunteer numbers have Increased thls year, which ha8 h8lped u8 provlde our cllents wtth lh8 help they need In the garden a8 well as PdIng ad hoc admln Support. The garden development has ¢ontSnued. We managed to false the funds to bulld a large shed and $torage fadlltles to house power tools and other tools in the one locatlon. The old shed ha8 been relocaled and the Keder 1$ n¢)w freed up lo grow produce. The planned Jubilee walkway18 In plac8 and the pond has been rnoved and enlarged. We have opened the garden to the publlc for iwo NGS Open Day8 In May and September 2024. Th18 year fvrther fundralslng has contlnued wlth QUSZ Nights and evenlng events open to the publlc and 'A Walk for WellnK¥'1g belng planned for the end of Aprfl. The Therapy Garden18 a busy worklng garden and we remaln consclou$ of our envlronmental Impad. Although, we cannot be certified as organlc because of our close proxlmlty to nelghboudng gardens, we strlve to malntaln organlc prlnciples by keeplng the use of chemicals to a minimum and uslng localty produced Ir8e manure rather Ihan artfficial fertilisers. We compost our own garden waste and reuse and rec8 as much as possible. We buy. whgre possible, frorn local comp8nle8. Locatly, we ConnUe to 8upply the Normandy vlllage 8hop wlth produce and grown in the garden and crafts made by clients. We maintain and care for the garden surrounding the village war memorial, and plant8r8 surroundlng Ihe cornmunty café a5 well as working closely with the other useTS of Manor Fruit Farrn. A Chrtstrnas event was held for Ihe whole communlty to enjoy with carols from an autistic communlty choir. b. Fundral8lng actlvltl88 and Income gen8rn11on We will contlnue to monitor our finan¢es do$ely and not rely on unrostricted funding from grants. which is in Short supply at the present tlme. The Therapy Garden benefits from a number of Income streams. Indudlng client course fees. the NGS Open P8ge 3
NORMANDY COMMUNITY THERAPY GARDEN (A Company Limitsd by Guarantse) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and perfom)ance (contlnued) Gard Days, where we a able to 11 plants and produce. as well as offering refreshments to vSsitors. We have also offered a variety of one-off horticultural workshops such as wreath making and the sale of Produce from our Market Cart and the Community Shop which have all contributed to our income generation. Despite these lundral$ing activities, we still need to seek funds from sponsors arKI grant making bodles. who invest in our activitses and cover the core Costs of running the charity. Onewoff. specific grants are also received f specific projects for either improving our Infrastruclure or Incr8aslng accessibilty for dients, who would otheThvise be unable to attend the garden. The Therapy Garden would very much like to thank the following organisations for their most generou5 financial support during 2024r2025 financial year, th038 who have remembered the work of The Therapy Garden through inthvldual donatlons, collections. legaryes and in memoriam. List of donors Beatrice Laing Belgae Trust Blakey Foundation 8oshier Hinton Cash For lQds CFS (Nevllle Carrlngton) Coleman Trust COOP David Wllliamson Trust Guildford Crowdfunding Guildford TON Guides John Cowan Foundatlon Kinlore Mark Lodge Masons Lennox Hannay Charitsble Trust Mikado Plerrepont Trust Pride of Brilaln Awards Ratcliffe Trust S C Johnson Shanley Foundation Stagecoach Giiring for Good Your Fund Surrey Page 4
NORMANDY COMMUNrrY THERAPY GARDEN IA Company Umlt•d by Guarantee> TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 FlnAnclal rnvlow a. Golng concern After maklng approprlate anqulrles. the Trustees have a reasonable expectatSon that tho Company has adequalo re3(wrces to contlnue In operational exlstence for the foreseeable fuiure. For Ihis reason. they contlnue to ado the going concem basls in preparing the financlal Statements. Further details regarding the adopOn of the going concern basls can be found In the accountlng polld88. b. Re8orvo• poll¢y The charlty has malntalned a posrtlvo bank balance, pold tt8 credltors promptly and remalned debt free throughout the period. The Trustees, stated alm 18 to malntaln a level of unallocated. free reserves roughly equlvalent to 50% of the annual runnlng costs. We belleve that thls represent8 an approprlate balance between prudent management of the charitls reserves and Ihe deslr8 lo maximise thg funds used lo support our charltabla acilvltles. At the year end th8 charfty held £93.111 (2024,. £73,612) In unreslrlcted reserves. The chadty also holds re8trl¢ted fund8 of £18.957 (2024: £23,762) 8nd a Flxed 88set fund of £105.556 (2024: £116,890). Further detalls of these fvnd balanrA8 can ba found In note 17 01 these flnanclal 818tements. ¢. Prln¢lpal rf8k• and uncertalntle• A comprehen3lve r18k register 18 maintained and In addltlon lo belng revlewed Informally as part of the regular day-tTrday management of Ihe charfty, it is raeWed more formally by the board on an annual basls. The board of Trustee5 currently Include8 speclfic exp8rt18e In rlsk managemenl. d. Investment pollcy Glven Ihe level of our reserve8. luiure Ilquldlty requlrements and uncertalnty in the extemal envlronment, the Trustees consldar that cash.based Investments wrth UK banks rernaln the most approprSate horne for the ¢harltW8 fund8. The8e 8rr4ngement8 ar8 revSewed regularly as part of our good steward$hlp of the charws resouicos. Strueluro* govem8n¢e and management a. Constltudon Normandy Communlty Therapy Garden, to glve us our full name, is gIStered as a private company in England and Wales. thg ¢ompany 1$ Ilmlted by guarantee, company number 03665818. 11 is also a reglstered charty, number 1070055 (England & Wales). Page 5
NORMANDY COMMUNrrY THERAPY GARDEN IA Company Umlted by Guarantee) TRUSTEES. REPORT (COlttlNUED) FOR THE YEAR ENDED 31 IAARCH 2025 StruetUrn• governanc• and management Iconllnuedl b. Methods of appolnlment or olecllon of Ttea9 The management of the cornpany is the resw)nsibifjty of the Truslees: the minimum number of Trustees Is three and there is no maximum number. The board wulty reviews its (Ywn skills and experienca against those required for the charity to achieve its 04ectives. Ilmdual Trustees are limited to ser¥ing1hree suclxsive tern of three yearn eath f01hIng their appolntrnent and cannot be r&elected thereafter, unless in exceptional or(%rn$lan¢es. Oryan18allonal $lni¢tsire and de¢lthNnaking Poe8 The Tntslees are responsible for eslabhldThJ Therapy Garden's strategy and setting its overall direction. Responsibility for the <tfyday management of the charity is delegated. through the Chair. to The Therapy Garden Manager, Stel]a Diamond and through her lo the reyt of Ihe staff t&grn. In addition. the work of the chaiity 1$ greaty supported by the efftxts of our dedicated w)luntws. d. Finan¢lal rlsk management The Tnte8S have assessed the mai(x rtsks lo thich the Company is exposed. in partrujlar those related to the operalions and finances of Ihe Company. and a satisfied that syatems and wocedixes are In place to mttlgate exposute to the major risk& e. Trustees. indemnities The chaTity has a trustee indemnity insurance pth in pb¢e Fvotects Trustees and Officers from claims ari%ng from negluent acts. errors or omissions occurring while on Tntst business. Plans for firture p•riod$ We will conliThR to recruii new dients and develop different group activibes dependenl on demand and stsff and volunteer availability. A strudured training and devebpmenl programme kn staff and volLmtews is being planned to enable us to pre positsbE Ixrtcomes for dtents. We will also continue to work towards beEng accepted as a preferred wovider for SuThey County Counol. There are plans lo bnwove ow waler management systems and Inslall solar panels to Improve o environmental impar Funthaising efforts wlll continuo vAlh in¢xeased local athiltes to raise money in addibon lo our work wlth grant maknng trusts. 6. Funds held a8 cuslodkn Biannualty the Trust opens the gardèn on behaff of the Naliond Garden SChe {NGS). The enty ticket monies are Colted on behalf of the NGS arKI rerned to them diredty after the event tskes place. In the year £1.765 (2024: £1,670) vras collected on behalf of Ihe NGS and paKI oul to them. Page 6
NORMANDY COMMUNITY THERAPY GARDEN IA Company Llmli•d by lJuarantse) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 7. Plemb¢rn' ILqblllty The Member8 of tho Company guarantse to oonlrfbuts an amount not exceedlng £1 to the a880ts of the Company In Ihe event of wlndlng up. Approved by order oftho membor8 of the board of TN8tse• and •lgned on thdr behalfby: A ev•rltt (Chalr of TruJtoe•) DatO'. 20.8. 25 P8ge 7
NORMANDY COMMUPITfY THeRAPY OAROEN
FOR THE YEAR ENDED 31 MARCH 2025
The TnteeS (Vrt are also the 01 tho c for the PUryMJ8e8 of cornpany Ivw) are rPonsIble for
preparing the Tru8tees' Report and the finanGial statements in ac¢w¢knce wlth applicable law 8nd United
Klngdom Accountkng Stanilardb (Lthlted Iqngdom Genw P&ceptsd P&cwn1ing Praclke).
Company law Tequtr¢$ the Trustees to wepare flnancml ststements for ea¢h finanoal year year. Under cornpany
law. the Trusteeg mu81 not approve the fiiancial statements unless they are Satisfi that they true and
falr view of the stste of alPdtrs of the Cwany and of its incomtng reBtyJr¢ts and appl1¢at1( of resourcts.
Inclu(fjng Income and expenlfftwe. kn that Per>. In wq>aiing Ihese (11 ststements. Ihe Tne¥ ale
requlred to:
observe tho method5 and winclth of the Cl111¢$ SORP
NORMANDY COMMUNITY THERAPY GARDEN (A Company LIMIt by Guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Independent Examlnerfg Report to the Trugteeg of Norniandy Communlty Therapy Garden (Ihe CompanY) I report lo the charfty Trustees on my examlnatlon of the accounls of the Company for Ihe year ended 31 March 2025. RespOnbIlItIeS •nd Ba81• of Report As the Trustees of the Company (and Its dlrectors for the purp03e8 of company law) you are re$ponslbl8 for the preparntlon of the accounls In accordance with the requlrements of the Companies Act 2006 Clhe 2006 Act?. Ha¥lng 8at18fiad myself that the accounts of the Company are not requlred to be audEt8d under Part 16 of the 2006 Act and are ellgible for Independent examinatlon, I r8POrt In respect of my examinatlon of the Compan18 accounts carrled out under section 145 of the Charitte8 Act 2011 ('th8 2011 Acf). In carrying out my examination I have followod the Dlrectlons glven by the Charlty Commission under section 145(5)(b) of th8 2011 Act. Indopendent Exomlnof• 3tstemgnt Slnce the Companls gro38 Income exceeded £250,000 your examlner must be a member of a body Ilsted In $ectlon 145 of the 2011 Act. I confimi that l am qualified to undertake the examlnation beuse l am a membor of ICAEW. whlch Is one of the listed bodles. I have completsd my examlnatlon. I conflrm that no matters have come to my attentEon In connectlon wllh the examlnalion glvlng me cause to belleve: a¢Muntlng remrds were not kept In respect of the Company as required by 8ecllon 388 01 the 2008 Act; or the accounts do not accord wlth Ih¢)8e record8; or the accounts do not comply wlth the accountlng requlrements of sacllon 398 of tha 2006 Act other than any requirement that the account8 glve a 'true and falf view whtch is not 8 matter considered a8 part of an Independent examlnation; or the accounts have not been prepared In accordance wlth the methods and prSnclples of the Statement of Recommended Practlce for accounllng and reportlng by charltles lappllcable to charltles prepadng thetr accounts In accordance wllh the Flnancl81 Reportlng Stsndard applicable In Ihe UK and Republlc of Ireland (FRS 102)]. I have no eoncems and have come acro88 no olher matters In connectbon wlth the examlnallon to whlch attentlon should be drawn In th1$ report In order lo enable a proper underslandlng of the a¢Munts to bg reached. Thls report 18 made solely to the Cornpanrfs Twstees, as a body. In accordance wllh Part 4 of Ihe Charltles (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Companl$ Trustees those matters l am required to slate lo them In an Independent Examlnerfs Report arKI for other purpose. To the fullest extent pennitted by law, I do not accept or a88ume responslblllty to anyone other Ihan the Company and Ihe Companls Trustees as a body. for my work or for thls report. Signed.. Mark Dickinson Shaw Glbbs (Audlt) Llmlted Wey Court West Unlon Road Farnham GU9 7PT Dated.. ICAEW Page 9
NORMANDY COMMUNrrY THERAPY GARDEN IA Company Llmfted by Guaranteo) STATEMENT OF FINANCIAL ACTMTIES (INCORPORATING INCOME AND EXPENDrruRE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2026 Restrlcted Unrestrtcted R••trfcted Ilxèd asset funds fund• fund8 2025 2026 2026 As restated Total runds 2024 Totsl fund8 2025 In¢omg from: Oonallons and lega¢lei Charitable 8ct6Mtie8 Other tradlng 8ctl%iles Inve8lment8 69,204 137.436 3.019 142 40,290 109.494 137.438 3,019 142 99, 720 110,266 3.874 128 Totsl Incomo 209,801 40,290 260,091 213,988 Expondltulo on: Ralslng funds Charltable 8ctSvlll08 37,884 162,393 37.884 208,647 36,584 223,529 24,661 31.593 Total •xpandlturn 190,277 24,661 31.593 246,531 260, 113 N•t InMell6XpendIiU1•) Transfer8 between funds 19,024 16,829 131.693) (46, 125) 17 126) (20,434) 20,469 Net movement In lund• 19,499 14,808) 111.134) 3,560 {46, 125) Reconclllatlon of lunds: Total lunds brought forward 73.612 23.762 116.690 214,064 260.189 Totsl fvnd• carrfod forward 93,111 18.957 105.556 217.624 214,064 The Stalernont of Flnanclal ACtilIeS Includes all g8lns and losses recognlsed In the year. The notss on pages 13 to 26 fffl part of thes8 financial statements. Page 10
NORMANDY COMMUNrrY THERAPY GARDEN IA Company Umltsd by Guarantse REGISTERED NUMBER: 03665818 BALANCE SHEEr AS AT 31 MARCH 2026 As rést8t8d 2024 2025 Notè Fixad o$vts Tanglble assets 12 106,556 116,690 105,S56 116,690 Currnnt a880ts Debtors Cash at bank and in hand 13 13,073 106.734 5,573 100.834 11907 106,407 Credltors: amounts falllng due wlthin one year 14 17,739) (9,033) Net eurrant ass¢ts 112,068 97,374 Tolal aB8ets le88 cuffent Ilabllftios 217.624 214,064 Tolal net ag80ts 217.624 214,064 Charfty funds Restrlcted funds: Restricted funds Reslricied fixed asset furKIs 17 17 18,957 105,556 23. 762 116.690 Total $trIcted funds Unrestricted funds 17 17 124.513 93.111 140,452 73,612 Total fvnds 217.624 214,064 Page 11
(A Compffjy Limlted by auarantsè) REGISTERED NUMBER: 03686818 BALANCE SHEEf (CONnNUED) AS AT 31 MARCH 2026 The Compwrywa8 ¢ntided to èxemFAion from autht Wmlfftr 8ediffj 4T1 of the Comwles 2006. The member8 have not r¢quired the company to obt•ln an audl for IJ yeaf In qulian In accordan th41h 8eclon 476 of Companle8 A(a 2006. The Tteets acknty4ledge thelr rn8porfyTrties fix *Ath the TeleM• of the Art ro8pect to accouftting reconlB and prwtloft ofthanelal slatements. The flnan¢ial 8tatsments have been prepared In accordorKe Ihe ablO tr• subject the 8mall componles regime. The ffnan(id 8tatements apwoved and bylhe TpJgtee8 and $ied on their behalf by. A Everht (Chaw ofTle8> 2£).&.2S The notes on page8 13 to 26 Iwm wt ofthese fin1191 Stst•m. Page 12
NORMANDY COMMUNITY THERAPY GARDEN IA Company Llmlted by Guarantse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Gen•ral Inforniatlon Nomiandy Communlty Therapy Garden Is a company Incorporated In England and Wales and limlted by guarantee. Th8 members of the company are the Tru8tee3 narnes on page one. In Ihe event of the company belng wound up. tha liablty in respect of the guarantè8 is limited to £1 per member of the company. Nomiandy Communlty Therapy Garden ha$ 11$ reglstered office at Manor Frult Fam), Glazlers Lane. Normandy. Gull dford. Surrey. GU3 2DT. Accountlng pollcl•8 11 Ba•1• of pmparnlloft of fin)111 statements The ffln8ndal 8tatement$ have been prepared In accordance wElh the Charitl8s SORP (FRS 102> - Accountlng and Reportlng by Charllle8: Statement ol Recommended Practlce appllcable to charlts'e8 preparing their accounts In accordance with the Flnanc181 Reportlng Stsndard applicable In the UK and Republlc of Ireland (FRS 102) (effectlve 1 January 2019). the Flnandal Reportlng Standard appllcable In the UK and Republlc of Ireland (FRS 102) and tho Companlo8 Act 2006. Normandy Communlty Therapy Garden meets the deflnltlon ol a publlc benefit entlty under FRS 102. Assets and Ilabllltles ar8 Inltlally recognl8ed at hl¥torlcAI cost or transaction value unless otherwi88 Stated In the relevant accountlng polw. 22 13olng ¢onc•rn The Trustees assess whether the use of golng concern Is appropdate l.e. whether there are any materlal uncertalntlos related to events or ¢ondlllon$ Ihat may cast slgnlftcant doubt on the ablllty of the charity to contlnue as a go5ng concem. The Truslees make this assessmerrt In respect of a perfod of at least one year from the dale of auth0ri8alion for issue of the fjnanclal statements and have concluded Ihat tho charity ha3 adequate rgsourcos to contlnue In operatlonal exSstence for the foreseeable future and there are no materlal uncertaintles about Ihe charitV8 abllity to contlnue as a going con¢em, thu8 they contlnue to adopt the golng wncem ba818 of accounllng h preparfng the financlal statements. Page 13
NORMANDY COMMUNITY THERAPY GARDEN (A Company Llmitsd by Guarantoe) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounllng pollcles (contlnued) 22 Income All Income Is recognlsed once the Company has enllllement to the Income, It18 probablè that th8 Income wlll be receSved and the arnount of Income recelvable can be measured reliably. Th& racognillon of Income from legacies is dependant on establishlng entitlement. the probabllity of recelpt and the ability to estimate with sufficient accuracy the amount recelvable. Evidence of entitlement to a18gacy exl8t8 when the Company has sufficlent evidence that a glfl ha8 been left to them (Ihrough knowledge of the exlst8nc8 of a valld wlll and the dealh of Ihe benefactor) and the executor Is satisfied that the property in questlon wlll not be required to Satisfy da5ms Sn the estate. ReIPt of a legacy must be recognised when It Is probable that It wlll b8 recelved and the fair value of the amount recelvable, whlch wlll generally be the expected cash amount to be dlstdbuted to the Company, can be rellably measured. Grant8 arn Included In Ihe Statement of Flnanclal Actmtles on a recelvable bas1$. The balance of Incom0 received for Speclfic purposes but not expended durlng the perlod Is shown In the levant funds on the Balance Sheet. Where Income Is recelved in advance of entltlement of recelpt, its recognition Is deferred and Included In edItOrs as deferred Income. Where enlltlement occurs before income 18 recelved. the income Is accruad. Glft• In klnd donaled for dlslrfbullon are Included at valuation and recognlsed 88 Income when they are dlstrlbuled to th• prolocts. Glft8 In klnd below £500 are not recognl8ed. Where the donated good 18 a fixad asset, tt Is measured at fair value, unl8$9 tt 1$ Improctlol lo measure thls rellably, In whlch eA$e the cost of the Item to the donor should be used. Tho gain 18 recognised as incorna from donations and a correspondlng amount is included In the appropriate fixed asset das$ and dèpreclated over the useful economic Ilfe in accordance with the Company8 a¢untIng pollcle8. On receSpt. donated profe88lonal servicej and facntties are rgcognlsed on the basls of the value of the glft to the Company whlch is the amounl It would have been wllllng to pay to obtaln servlces or facllitles of equlvalenl oconornlc benefft on the open market., a corresponding amount Is then recognised In expendliure In the perlod of recelpt. Income tax recoverable In relallon lo Investment Income Is recognlsgd at the 11rng tha tnvestmenl Income is receivable. Other Income13 recognlsed In th8 perlod In whlch It Is recelvable and to th• axtenl the goods have been provided or on complgiion of thg ser¥lce. Page 14
NORMANDY COMMUNrrY THERAPY GARDEN IA Company Llmlted by Guarantso) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounllng pollcles Iconllnued) 14 Expenditure Expendilure Is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, It is probable that a transfer of economic beneffts wlll be required in settlement and the amount of the obligation be measured reitably. Expendiiure Is dassified by actmty. The costs of each actiwty are made up of the total of direct costs arKI shared costs, induding support costs Involved in undertaking each activity. Direct costs attributable to a slngle activity are allocated directly to that actlmty. Shared costs which conlribute to more than one activity and support costs whith are not attributsble to a single activlty are apporttoned belween those a1vIlla$ on a basls conslstent with the use of resources. Central staff Costs are allocated on the basis of time spent. and depre¢latEon charges allocated on the portion of the asset's use. Expenditure on raising funds includes all expenditure incUed by the Company to ralse funds for its charitable purposes and inciudes costs of all fundraising activities event5 and non4haritsble trading. Expenditure on charilable activities is incurred on dlrectly undertaking the activiknes which furlher the Companys objectlves. as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. 2 Intsrest rncelvable Interest on funds held on deposlt Is Induded when receSvable and the amount can be measured reliabty by the Company. this is nomally upon notiricatlon of the Interest pald or payable by the institution with whom the funds are deposlted. 2.6 Tanglble fixed aswts and depreciation Tangible red assets costing £250 or more are ¢apitallsed and recognised when future economlc benefits a probable and the cost or value of the asset can be measured reliably. Tangfole ed assets are inilially recognlsed at cosL After recognltion, under the cost model, tangible Ilxed assets are measured at cost less accumulated depreciation and any accumulated impalment losses. All costs Incurred to bring a larvJlble fixed asset Into it5 intended working condition should be Indudad In the measurement of cost. Depreclatlon Is charged so as to allocate the cost of tsnglble fixed assets less thelr residual value over their estlmated useful Ilves. Depreciation is providad on the followThig bases: Land and Buildw$ Plant and machinery Improvements to property 5% straight line 25% straight line 25°h straight line 2.7 Debtorn Trade and other debtors are recognlsed al the settlement amount after any trade dlscount offered. Prepayments are valued at the arnnt prepaid net of any trade discounts due. Page 15
NORMANDY COMMUNITY THERAPY GARDEN IA Company Umltad by Guarantse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accoundng pollcles Icontlnued 18 Cash at bank and In hand Cash at bank and In hand indudes cash and short-terrn highly Ilquld investrnents wfth a short rnaturlty of three months or less ffom the date of acqulsmon or openlng of the deposlt or slmllar account. 2.9 Llabllltle• and provl8lon• LiablNtle8 are recognlsed when there Is An obllgation at Ihe Balanc8 Sheet date a$ a result of a past event, it Is probable that a transfér of economlc beneflt 11 bé requlred In sattlement, and the amount of the settlgrnent ¢on be esllm8ted rellably. Ll8blNtles arn recognlsed at th• amount Ihat the Company antldpates li wlll pay to 88ttle tha debt or the amount It has recelved as advanced payments for the goods or $eThEc8s It mu8t prOde. Provl8tons are maa8ured at Ihe belt estlmale of thè amounts raqulred to settle the obfigatlon. Where the effect of the Ilme valuè of money 1$ matorial, th8 provislon Is based on tho present value of those amounts, dlscounted at the prfrtaK discount rate that reflects the risks specific to the118blllty. The unwlnding of the discount 18 recognlsed In the Statemenl of Flnanclal ActMtI88 as a ttnan¢e co81. 2.10 Fln•nclal In•tTum•nts The Company only has flnanclal as88ts and flnan¢l81 IlablllUe$ of a klnd that quallfy as baslc financlal Instruments. Baslc financlal Instrumenis are initially recognised at transaction value and Subsequently measured at thelr settlement value wlth the exceptlon of bank loans *hlch are subsequently maasurad at amortlsed cosl uslng the effectlve Interest method. 2.11 P•n•lon8 Th8 Company oprat88 8 dafinad contrlbutlon pon$bon 8cheme and the penslon charge rnpresents the amounts payable by the Company to the fund in respect of the year. 2.12 Fund accountlng General funds are unrestricted funds which aro available for use at the discrellon of the Trustees In furtherance of the general objeclives of the Company and which have not been deslgnated for other purposes. Restrlcted lund$ ore funds whlch are lo be used In accordanco wllh spoclfic r8strldlon8 Imp088d by donor$ or whith have been ralsed by the Company for particular purposes. The cost8 of raising and admlnlsterlng such funds are charged against the speclfic fund. The aim and us• of each restricted fund Is set out in Ihe notes to the financlal statements. Investment income, galns and lo$$e$ are allocated to the approprfate fund. Page 16
NORMANDY COMMUNITY THERAPY GARDEN IA Compary Umliod by Guarankn) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and lagacles As restated Total funds 2024 Total funds 2025 funds 2025 funds 2025 Donations Grants simir incorning resources 21,426 21.130 1.618 38,8T2 23.044 59,802 19.034 24686 Totsl 202S 109.494 99.720 Total 2024 as rnststed 62.189 37.531 99. 720 In¢ome from ¢harllabl• a¢llvllles Unrnstrlcted nds 202S Total fund8 202S Total 2024 Cfjent In¢¢Jne Venue Hire 136.696 740 136,696 740 109,883 383 137.436 137N36 710,266 Income from other tradlng acllvllles In¢om• from fundmtslng events Tolal Total funds 2024 funds 2025 2025 produ and garden sales 3.019 3,019 3,874 Page 17
NORMANDY COMMUNITY THERAPY GARDEN (A Company Llmftèd by Guarants•) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Invaslment Incoma Unrnstrlcted funds 2025 Totsl fund8 2025 Total fvnds 2024 Inveslment Income 142 142 128 Analy81• of oxpendliurn on charltabh actlvllle• Summary by fvnd typ• Unre8trlcted Re•trlcted funds fvnds 2025 2026 Totsl 2025 Tolal 2024 Charllable actlvltles 152,393 $6,254 208,847 223.529 Tofal 2024 80,592 142.937 223.529 Analy•l• of •xpondliure by a¢llvltlo• A¢tlvlll undortaken dlrecty 2026 Support costs 2026 Total fund8 2026 Total fvnds 2024 Charitable aCIltIeS 105,494 103,153 208,647 223,529 Total 2024 120,559 102,970 223,529 Page 18
NORMANDY COMf•lUNITY THERAPY GARDEN IA Company Umlted by Guarnntaè) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Anatysls of expendiiure ty aetlvltle8 lconllnued) Aftalysis of direct eO8ts Charitable acllvldes 2025 Total funds 2025 Total fimds 2024 76.481 1.477 4.712 2.841 76,481 1,4TI 4.712 1841 93.842 292 6.995 3,513 303 362 729 Buildrng maintenance Garden equipment and consumables Catering ¢4ts Cafe 8xpenses Cllent equipmenl IT costs Shop equipment and stock UliThti8s and swice tharges Travel and subsistence Cleanlng Insurance Health and safety Support stsff - client facing Prfntlng. postage and statlonery staff costs, glfts and tralnlng 677 1,317 517 4,105 29 2.579 677 1,317 S17 4,105 29 2,579 2,844 398 3.302 1.819 2,396 3,851 1,836 2.755 2.327 398 3.302 1.819 2,396 1.356 1,660 105.494 105,494 120.559 Page 19
NORMANDY COMMUNrrY THERAPY GARDEN (A Company Umlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Analy818 of oxpgndlturn ty actlvltle8 Icontlnuedl Analy818 of 8UPPOrt costs Charltsb actfvitie• 2026 Total nd8 2025 Total runds 2024 staff $ts Depreclatlon Bullding maintenance G8rden equipment and consurnable8 IT costs Utllltles and 88rvlce charges Insurance Heallh and safety Prlntlng. p08tage and 8tatlonery Tel•phono and Inlemet Le901 and profe88lonal Bank charges Staff Costs, glft8 and tralnlng Govemance c08ts 81,778 31,593 2,381 61,776 31.593 2,381 266 61.776 34.392 695 768 552 212 170 61 82 33 48 620 228 175 10 620 226 176 10 35 69 229 1,200 4,463 69 229 1,200 810 3.207 103,153 103.153 102,970 Indep•nd•nl •xamlnee• romunerndon 2026 2024 Fees payable to the Companls independ8nl examln8r for Ihe Independent examination of the Companls annual accounts Fees payable to the Companvs Independent examiner in respect of: All other services not included above 1,320 1,250 2,124 2,032 Page 20
(A Cmwny Llmltsd by Guaran1 NOTES TO THE FINANCIAL STATEMEiirs FOR THE YEAR ENDED 31 faARCH 2025 10. Staff costs 2025 2024 Wa5 and salari88 Social security costs CtributIon lo defined contribjtion penslon s(emes 169,027 5.838 1,690 174.425 7.478 2,013 166,586 183.916 Tho average number of per80n8 emthd by the Comp8ny during the year was as folltrws: 2026 No. 2024 No. Fundral•lng Support 11 10 No empknyee receid remuneralkn arnOtIng to more than £eo.000 Sn elther yoar. 11. TN•tM•' ramunerath and expen••8 Durfng the >Yar. no Truitees rec8id any remuneration or othw Ineffl8 (2024. £NIL). Durlng Ihe >•ar ended 31 March 2025. no Truslee expenses hm b8on In[red (2024 - £NIL). Pag8 21
NORMANDY COMMUNrrY THERAPY GARDEN IA Company Umltad by Guarante•) NOTES TO THE FINANCIAL STATEMEpirs FOR THE YEAR ENDED 31 fdARCH 2025 11 Tanglbh fixed assets Freehold Plant and Improvement property nmchinery to property Total Cost or valuatlon At 1 April 2024 Additions 304917 51.911 60.980 20.459 41808 20A59 At 31 March 2025 304917 51.911 81.439 439.267 tweclatlon At 1 P4)ri12024 Charge for the ye 226.44$ 11211 43203 4.137 32.470 16246 302.118 3193 At 31 March 2025 47,340 47,715 333,711 Net book value At 31 March 2025 67261 4,571 33.724 105,556 At 31 AlwEh 2024 79.472 8.708 28.510 116,690 13. Debtovs 2025 2024 Trade debtW5 13,073 4573 13,073 5,573 Pago 22
NORMANDY COMMUNITY THERAPY GARDEN IA Company Umlted by Guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 20 14. Credltorn: Amounts falllng due wlthln one year 2025 2024 Tfade credltors Other taxation and social security Other creditors Accruals and deferred income 219 2,261 1,259 4.000 2.335 T,739 9.033 15. Financlal instrumonts 2025 2024 Flnancial as80ts Flnancial assets measured at fair value Ihrough income and expendiiure 106,734 100,834 Financial assets measured at fair value through income and oxp8nditure comprfse cash at bank and in hand. 16. Prfor year adJu$lJnents A prior year adjustment has been made In respect of the unrestrtcted funds as a result of a materlal understatement of In¢ome In regard to income received Into the charrtys PayPal aCunt. The effect of this adjustment has been to Increase the bank balances and unrestrlded income by £12.477. Page 23
IIORMANDY COMPAUNrrY THERAPY GARDEN IA Company Umitad by GuaAnte•) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. Statèmènt of funds Statement of funds. current year Restricled funds comprise funding received for speafic projects in which the charity has involvement and can only be spent in fwtheling Ihe aims ol that partKxdar proiecL Balance at 31 March 2025 8alance at 1 April 2024 Transfers inlout Incomo Expenditure Unreslrfcted funds General Funds 73.612 209.801 (190.27n {2S) 93.111 Restrlctsd funds ASre kitchen Garden equipment and looling Irrigation system Green school Pond Jubllee walkway Shed Stroke of genius Tables 7.066 6MS7 4.699 16.969 118.9691 (1M2) 418 600 6,144 {1hOO) (19.OS9) {1.618) 19,203 1,618 1A39 (3,637) 5,155 Weltbeing Wednesdays (5.1561 124,6611 1208341 18J57 Balance at 31 March 2025 Balance at 1 Aprfl 2024 Transfers Inlout Restrlcted fixed asset funds Class11 Restricled Funds- all funds 116.690 131,593) 20.459 10S.558 Total Restrlctod funds 140N52 156.254 25 124.613 Total of funds 214064 250,091 (246.531) 217,624 Page 24
NORMANDY COMMUNITY THERAPY GARDEN IA Company Umlted by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. Stalement of funds Icontlnued) statement of fvnds - prlor year BalanGe at 31 March 2024 Balance at As restated l Apiil 2023 Income Expenditure Trnnsfers in/oul Unrestslctod funds General Fund 82.284 176,457 (117, 168) (67.961) 73.612 Restrlcted funds Aspire kitchen Garden equipment and tooling Irrigation system Green sd)ool Garden pastimes Green Sthool Hlgh Sheriff Tralnlng fund Jubilee walkway Pathways Shed Stroke of genlus Utilty bills Tables Social prescribing 250 2, 744 4,860 1,363 (1,253) (678) 7.066 4.860 21,938 3.000 21,938 1,349 (86,890) (5.213) f86.890J (1.490) 64,952 561 64.952 io 1,652 131 f, 750 (1.750) 1, 131 (3,319) (1, 180) (4,302) (2,478) 2.188 159 1.021 5.741 4515 t,439 3.037 26.914 59.469 (195.443) 132.822 23,762 Balance 8t 31 March 2024 Balance at As rnstated 1 Apiil 2023 Income Expendlture Transfers Rostrl¢tsd fixod asset fund$ Restrlcted Ilxed asset fund 15Q,991 (34,392) 91 116.690 Total Restrlcted funds 177.905 59,469 (229.835) 132.913 140.452 Totsl of funds 260, 189 235,926 (347.003) 64.952 214,064 Page 25
NORMANDY COMMUNrrY THERAPY GARDEN (A Company Llmited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 18. Analysls of net assets between funds AnalS of net assets beiween fvnd$ - current year Rèstrictèd Unrestrlcted Restrlcted fixed asset funds funds fund 2026 2025 2025 funds 2025 Tangible fixed assets Current assets CredEtors due wlthln one year 105.556 10S,656 119.807 17.739) 100.850 (7,739) 18.957 Total 93,111 18.957 105,556 217.624 An&ts of nèt a$sets boiweon fund8 - prlor year Reslrfct8d Restncted fixed asset fvnds fund 2024 2024 Unrestiicted funds 2024 Total 2024 Tanglble fixed assets Current assets Creditors due within one year 116.690 116.690 106.407 (9,033) 82645 (9.033) 21762 Total 73,612 23, 762 116.690 214.064 19. Penslon commilmgnts The chaiity operates a defjned contribution pension stherne. The asseis of the scheme are held separately from those of the group in an ind8pendenily administered fund. The pension cost charg8 represents contributions payable by the chanty to the fund. At the year end £774 (2024 - £844> was due lo the fund arKI 15 included in other crethtors. 20. Related party transactlons Through his own business interests R J Shears, a Trustee, provides free payroll services to Nomandy Communty Therapy Garden. The anns length cost for such SeiCe is eslimaled at £600 per annum. Page 26