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2021-12-31-accounts

Charity Registration No: 1076640

Company Registration No. (England and Wales): 03716044

GREENFINGERS CHARITY

(A COMPANY LIMITED BY GUARANTEE) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees: S.Allen
W.Haskins
N.Sewell
R.Jones
C.Wetherley-Mein
T.Woodhouse
R.Capewell
A.Wigglesworth
H.Towse
A.Peat
Secretary: S.F.Jenkins
Charity number: 1076640
Company number: 3716044
Principal address & Registered Office: Unit 9, Station Approach
Wendover
Buckinghamshire
HP22 6BN
Independent Examiner: c/o Christopher Nisbet
Azets
Suites B and D
Burnham Yard
Beaconsfield
Buckinghamshire
HP9 2JH
Bankers: CAF Bank Limited,
25 Kings Hill Avenue,
Kings Hill,
West Malling,
Kent.
ME19 4JQ
Lloyds Bank
9 Buttermarket
Bury St Edmonds
Suffolk
IP33 1DF
Solicitors: D C Kaye
34/36 Sycamore Road
Amersham
Buckinghamshire
HP6 5DR

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) CONTENTS

Pages
Chairman's Report 4
Trustee's report 5-14
Independent examiner's report 15
Statement of financial activities 16
Balance sheet 17
Cash flow statement 18
Notes to the accounts 19-27

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) CHAIRMANS REPORT FOR THE YEAR ENDING 31 DECEMBER 2021

Chairman's Report -Review of 2021

I am proud to report that in spite of the Covid-19 Pandemic still affecting all our lives going into 2021, Greenfingers Charity was able to continue and, to some degree, expand its work back to pre-2020 levels both in terms of fundraising and in the creation of our highly valued gardens at children’s hospices throughout the UK. Every one of the more than 60 Greenfingers gardens is totally unique and designed to suit the specific needs and wishes of each hospice, whether for play, relaxation or reflection and it is humbling to hear from the children, parents, siblings and carers what a huge difference and comfort our outdoor spaces give. Since the pandemic this has become even more evident.

None of this would have been possible without our dedicated Directors who, despite loss of staff, continued to ensure the process of creating gardens was completed in a timely fashion, whilst still devoting so much time to the overall administration and fundraising functions of the charity. This also included leaving our existing office and finding new accommodation and all that involved. As the situation improved during the year they also started to recruit and train staff thus enabling us to start to catch up on the delayed builds and to expand our new ‘makeover’ programme of re-visiting existing gardens where some repairs or replacements were needed. Three have been completed and we anticipate developing this more rapidly in the future. It is clear that more hospices need support on general garden maintenance and through our ambassadors and corporate partners both within the gardening industry and in the wider business world, we have developed volunteer planting and maintenance days that are hugely appreciated by both the hospices and the volunteers and recognised as valuable team-building days.

The first few months of 2021 were quiet for fundraising opportunities, with many events cancelled however we did revive our Garden Re-Leaf Day in a ‘socially distanced’ format, with some innovative ways of raising money, including the Chairman along with her daughter having their heads shaved. From July more events were resurrected, and we were delighted to receive some large donations at them. It is now obvious that Greenfingers is recognised throughout the horticulture industry as its own key and highly respected charity, but also, we now have strong support from other corporate partners and individuals. Donations from Trusts and lotteries have also increased, and we were delighted to receive funding from the National Heritage Lottery and Postcode lottery. Overall, our income has been greater than we had anticipated. This has enabled us to complete 3 gardens – St. Oswald’s in Newcastle and Ty Hafan in South Wales and Haven House in Woodford Green-phase one. Four more garden projects are in the pipeline. We became very aware by the end of the year that the cost of materials was rising dramatically and that landscape contractors had long waiting lists and so we are being cautious as we continue to balance our expenditure with our income.

2021 saw a soft launch of our Silver Anniversary Appeal, with the aim of raising £2,000,025 by the end of our 25th year in 2024. We are optimistic this will be achieved. The Board and Directors also had a strategic planning meeting, to more clearly define our values and establish where we wish to be in the future. Work on this continues.

My personal thanks must go to the Board. They have been hugely supportive to me and the staff. Two valued Trustees retired this year and are both now Honorary Members. One new Trustee joined the board, with two more expected in early 2022. Huge thanks must also go to the gardening industry, our corporate partners and the My Real Garden Community (brought together through lockdown). As we look forward to another successful year my final and heartfelt thanks must go to Linda and Sally our Directors, as without them, in such difficult times, so much of what we have achieved could not have happened.

Sue Allen

Voluntary Chairman

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEE'S REPORT FOR THE YEAR ENDING 31 DECEMBER 2021

The Board of Trustees are pleased to present their annual director's report and financial statements of the charity for the year ended 31 December 2021 which are also prepared to meet the requirements for a directors report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

The trustees have paid due regard to the guidance on public benefit issued by the charity commission.

Our principal purpose and activity

The charitable company raises funds from the horticultural industry and beyond. The trustees have decided to continue using the funds raised to design and build special therapeutic outdoor garden spaces in hospices for children with life limiting conditions and their families to enjoy, in line with our Charitable objectives.

Vision

To be able to provide those children with life limiting conditions and their families access to an outside garden space while in a hospice environment.

Objectives for the period of this report

It remained the overall aim of the trustees that designing, planning and providing bespoke gardens for children in hospices and their families will continue to be the main use of the charity's funds whilst there continues to be a strongly identified need.

The specific aims and achievements for 2021 were:

1. To cost effectively raise £350k in 2021. This cautious approach to fundraising takes into account the as yet unknown economic effects of the pandemic. Thanks to the generosity of our supporters this was exceeded beyond expectations, income of £619k was raised plus £45k gifts in kind.

2. In the light of COVID 19, introduce virtual fundraising events and more ways to encourage the public to give. This was achieved as the use of JustGiving and other online platforms ensured those embarking on virtual challenge events were able to fundraise cost effectively and efficiently.

3. To contine to increase brand awareness cost effectively with the focus being to attract new supporters both inside and outside the garden industry through engaging social media content and regular e-newsletters. Achieved. The number of new individual and non-garden industry supporters increased in 2021, with some opening their gardens in favour of Greenfingers or embarking on virtual challenge events.

  1. To revisit new Greenfingers gardens to ensure they can be maintained by the hospice to ensure their longevity. This aim is ongoing due to the Garden Projects Manager leaving in August 21 and not being able to successfully recruit a replacement in 2021. However we are working with a freelance Gardens Project Manager on our core garden projects.

5. To implement a new Fundraising database and ensure supporter records accurately reflect how they support the charity. The database was successfully implemented and has streamlined some administrative processes resulting in supporter records being accurately reflected, thus achieving the aim.

6. To implement the new Garden Makeover scheme to support those hospices we worked with over 10 years ago to ensure their Greenfingers garden continues to be a usable space.

7. To continually review all Charity costs to ensure value for money especially in the current climate of rising prices and material shortages due to BREXIT and COVID-19 All costs were continually reviewed throughout 2021, particularly with regard to the building of the garden projects where value engineering was constantly undertaken and gifts in kind secured wherever possible.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEE'S REPORT FOR THE YEAR ENDING 31 DECEMBER 2021

2021 Garden planning and progress

Although it was a difficult year due to COVID 19 we continued to work collaboratively and sensitively with those hospices on our waiting list. Many planning meetings were held online which proved to be successful and cost effective for the charity, hospice teams as well as garden designers and landscapers.

Despite ongoing restrictions, we were able to complete three gardens, progress four further gardens and support the Garden Makeover programme which was launched in 2020. Thanks to the generosity of our corporate partners, we were pleased to hold a number of volunteer planting days, which ensured further engagement and commitment from those who were able to get involved.

St Oswald's Children's Hospice, Newcastle Upon Tyne.

Having worked with this hospice in 2006, we were delighted to be invited back to design and create an all-inclusive, fun, play garden for children with complex disabilities to be able to play safely with their siblings and peers.The building work started in 2020 and was completed in May 2021. We worked with a local landscaper and plant grower to create a vibrant garden, which is now home to a willow tunnel, colourful textured poles, inclusive play equipment and seating areas where parents can relax watching children play in this safe and protective environment.

We are grateful to the National Garden Scheme, The Postcode Lottery, The Banks Community Fund and many other funders for generously supporting this project.

Haven House Children's Hospice, Essex

This hospice, in Epping forest, asked for help in July 2019, to transform an unused part of their grounds. They were keen for all hospice users to be able to enjoy spending time among the trees and being close to nature and wanted to make their woodland a safe and accessible place for all.Throughout 2020 we, along with the hospice team worked with gold medal award winning designer Tom Hoblyn to redesign the woodland to include a series of boardwalk style pathways, which would lead to secluded and private refuges within the woodland space.

Thanks to Tom's dedication and the hard work of Stewart Landscapes, this complex build started in the summer of 2021. We were grateful to the landscaper who donated plants from the RHS Chelsea Flower Show and, through a Charity of the Year partnership Scotscapes lent their support by relocating over a thousand plants and shrubs from their installation at Somerset House, London to the project. Benches and lighting, as well as the gift of time were also donated.

We are grateful to Clarins who donated £90,000, the Bernard Sunley Foundation and many others who supported this project

Ty Hafan Children's Hospice, Cardiff.

This hospice is one of the UK’s leading paediatric palliative care services, offering care to children and support for their families, throughout Wales. In 2019 the hospice applied for a stimulating, interactive sensory garden with a quiet area, close to the hospices' counselling hut. They wanted to be able to use their outside space at different times of the day, and throughout the seasons. The design was to seemlessly integrate with adjacent areas, and transform an unused bland space.

We were pleased to commission local designer, Victoria Wade Landscapes who worked closely with the hospice team to design a woodland walk to add intrigue and encourage exploration as well as provide a sense of adventure. Thanks to Victoria's vision, a sustainable garden which will increase biodiversity and become a haven for wildlife has been created and provides a space for children to connect with nature.

Native trees were chosen to provide shelter and there is a winding path which connects the whole space through willow tunnels and a colourful understory of woodland planting.At the centre of the design is 'The Woodland Hut', a covered seating area, with access to electricity and hand washing facilities. The garden, which was completed in November 2021 is now a much loved space where families can enjoy time together, where outdoor therapies can take place or simply as a place in which to sit and reflect. This garden was brought to life by NP Landscapes and project managed by Joe Wade.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEE'S REPORT FOR THE YEAR ENDING 31 DECEMBER 2021

We are grateful to the Heritage Lottery , the Postcode Lottery and S.Knapton who kindly provided funding for this project and to our friends at Woodlodge, Pugh’s Garden Centre, the hospice’s garden volunteers and others who donated their time to help with planting.

East Anglia Children's Hospice-The Nook, Norwich.

The Nook which was officially opened in 2019 by HRH, The Duchess of Cambridge, asked for our help to design a Masterplan for their entire 4 acre site. Four garden designers were invited to tender for this project and from the concept designs presented, the hospice team chose Ann-Marie Powell as their preferred designer.

The Masterplan was completed in July 2021 and incorporates several gardens including The Rest & Reflect Garden, which will be funded and created by Greenfingers. A detailed design for this quiet reflective area was completed at the end of 2021 with a view to the garden coming to life in 2022. Restricted funding for this project has been received through partnerships with Clarins, LOFA, My Real Garden and others.

Jigsaw Children's Hospice, Cumbria.

Jigsaw is Cumbria's Children's Hospice, providing support to children and young adults with life limiting conditions throughout the county. The hospice team asked for our help to transform their dull, outdoor space into a fun and stimulating play area for children with multiple complex disabilities and for their healthy siblings. From the brief,the design was to include play equipment, shelter from the elements as well as interesting planting which has the potential to create something new each time a child visits.

Following the design tender process, Bruce Walker,Westwood Landscapes was appointed in July 2021. He took the brief on board and developed the design using the colours of the Jigsaw logo, to represent six different areas of play. We, and all those who spend time in the hospice look forward to seeing and hearing children playing in this garden later in 2022.

Derian House, Chorley

At Derian House we have been asked to transform a tired courtyard garden which has limited access via the hospice building and is overlooked by children’s bedrooms, where privacy is of the utmost importance. Along with the hospice, we are working with garden designer, Chris Forshaw, who will fulfil the hospices' brief to design and create a garden where a mixture of interactive zones will be linked together by a central covered space. The design is to include elements of imaginative and subdued lighting and extra seating whilst maintaining the privacy of the gardens outside the bedrooms. The build is planned to get underway in autumn 2022.

Demelza Hospice Care for Children

Demelza Hospice Care for Children in Sittingbourne is the home of the first Greenfingers garden. We were delighted to meet with the hospice team in 2021 and hear how the garden is an integral part of the hospice grounds, used by families, carers as well as the wider hospice community. The hospice care team asked for our help again, this time to revamp an old, tired area at the rear of the hospice. Working with multi award winning designers, Fisher Tomlin Bowyer, the brief is to design and create a stimulating wildlife garden which is accessible for all, in 2022/23.

Fundraising and donations through partnerships with Clarins, Millbrook Garden Centres and others will support this project.

Garden Makeover Programme

In 2020 restricted funding from a private donor was received which now enables the charity to revisit old Greenfingers gardens to ensure they continue to be useable spaces. Three hospices benefited from this initiative in 2021:

At Keech Hospice Care we replaced a retaining log wall to create additional seating and refreshed a water feature and planting At Helen and Douglas House we provided a Perspex sheet to enhance the all-weather Kaleidoscope structure At Richard House we worked with the hospice to makeover their memory garden, provide seating and refresh planting and paving

Looking ahead…….

In 2022 we continued to hear from hospices who are continuing to use their gardens more so than ever. This makes the new Garden Maintenance programme very important so that we can ensure the longevity of our gardens and that the therapeutic benefits of these well designed gardens and outside spaces continue to be felt by many more children, families, carers and also the wider hospice teams. As a result, the waiting list of hospices needing our help still continues to grow.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEE'S REPORT FOR THE YEAR ENDING 31 DECEMBER 2021

2021 Financial Review

Despite the continuing uncertainty of the COVID 19 pandemic and BREXIT, the charity had an excellent year with income received amounting to £663,609 (2020: £544,695). This is an increase of £118,914 (22%) on the previous year, it certainly exceeded our expectations.This is due to the continuing hard work of the Fundraising team.

The main sources of income in 2021 were from donations £445,092 (2020: £385,710), charitable activities £126,874 (2020: £76,673) and other fundraising activities £86,616 (2020: £67,926). There was a £39k increase in donations in kind mainly due to £29k secured for the Haven House Reflective Garden, Woodford Green. There were also donations in kind for the Ty Hafan Woodland Garden, Penarth (£5k) and St Oswald's Playground Garden (£4k), Newcastle. Income from charitable activities increased by 65% in total due to conferences starting to take place again (£28k) and Charity of the Year Partnerships strengthening (£48k). Income from fundraising events increased by 27% as the main event of the year, the annual Garden Re-leaf Day was held virtually on 19th March, raising £76,023 (2020: £59,668) an increase of 27%.

The charity had a total expenditure of £557,513 (2020: £286,500) with £482,913 being spent on charitable activities (2020: £215,169) and £74,600 (2020: £71,331) spent on fundraising. Three children's hospice gardens were completed (£324k) this year, two projects at the tender stage (£19k), two in the design stage (£18k) and two further gardens in the planning stage plus more in the pipeline. The new Garden Makeover program started, resulting in three old Greenfingers gardens being given a facelift (£25k).

Fundraising expenditure of £74,600 (2020: £71,331) was 4.6% higher than 2020 due to slowly increasing some expenditure, which had been on hold such as PR services, Marketing material and Freelance contractors. Overhead costs were £18,150 higher at £69,336 (2020: £51,186) due to the cost of the office move (£10k), which took place in December 2021. A new software database to improve productivity was installed in February 2021. It should be noted that a conscious effort continued to be made by the Directors to keep expenditure at a lower level.

The Charity ended the financial year in an extraordinarily strong positon. At 31 December 2021 the total Fund balances were £1,148,528 (2020: £1,042,432) of which £240,509 (2020: £186,105) is restricted funds for completion of the 2021/22 garden projects, which include Demelza House, Sittingbourne (£126,699), EACH,The Nook, Norwich Rest and Reflect Garden (£49,377) and continuation of the new Garden Makeover project (£25,039).

The unrestricted reserves of £908,019 (2020: £856,327) are split into Designated Funds of £528,828 (2020: £485,000) for future garden projects where a firm commitment has been made to the Hospice. Secondly, an Operational Contingency Fund of £155,897 (2020:£112,000), allowing for 6 months running costs for the charity in line with the Reserves policy below. The remaining balance of £223,294 (2020: £259,327) will enable the charity to continue its charitable activities during 2021/2 and beyond knowing the reserves are robust given the unknown certainty of future income due to the continuing pandemic and . BREXIT.

More importantly than ever, cash flow management continued to be a priority during 2021 and remains so going forward. The strong cash position will enable the Charity to facilitate more gardens in hospices for children and their families.

It should be noted that at the time of writing this report, that although all restrictions re COVID-19 are no longer in place there is a war in Ukraine whch has compounded the effects of BREXIT and the pandemic. The rate of inflation is currently 10%. Consequently we are still experiencing very high price increases plus a shortage of materials exacerbated by Garden Designers and Landscapers being in very high demand resulting in longer lead times.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEE'S REPORT FOR THE YEAR ENDING 31 DECEMBER 2021

Investment powers and policy.

The Trustees operate a low risk strategy and keep restricted funds in interest bearing deposit accounts, some of which are fixed for one year to achieve a better interest rate. The aim is to achieve a rate that matches inflation. Unfortunately deposit rates were further depressed in 2021 and fixed rates higher than 1% were hard to find.. Three one year fixed rate deposit accounts were rolled over and a fourth held in an 18 month fixed, all with the aim of obtaining a higher rate of interest. The best one year fixed interest rate obtained in 2021 was with Redwood bank at 1.15% in December 2021. At the time of writing interest rates have improved. Use is still being made of the CAF Deposit platform managed by Flagstone Investment Management.The aim being to continue to have access to better interest rates.

Other deposit accounts are held in various short notice accounts for ease of access.The deposits are reviewed quarterly with the Finance Committee and discussed at the Trustee Board meetings.

Reserves Policy and Going Concern.

It is the policy of the Board of Trustees to hold enough reserves to enable the charity to achieve the following objectives: -to continue to operate in the event of a shortfall in income and to cover any unplanned emergency expenditure such as a large unforseen repair bill;

-to provide an adequate level of operational resilience against other risks that the Charity may face in the course of its business e.g. the current COVID 19 pandemic;

The trustees review the level of reserves annually in line with the budget and three year business plan. However the reserves are monitored regularly throughout the year by the Finance Committee, which meet quarterly. As the charity relies solely on donations and fundraising initiatives for its income, the trustees consider that the charity should have a minimum of six months reserves to cover fundraising and overhead costs. A budget of £155,897 has been allocated for 2022 (2021: £112,000). The trustees consider this adequate for the charity's current operational needs, as new garden projects will not proceed until sufficient funds are in place.

Total reserves at 31 December 2021 were £1,148,528 (2020: £1,042,432). This includes restricted reserves of £240,509 (2020:£186,105) which are retained to deliver specific garden projects, where the design and build are in process. The unrestricted reserves of £908,019 (2020: £856,327) are split between:

-designated reserves for new specific garden projects of £528,828 (2020: £485,000). These reserves are for where a commitment has been made to the hospice to build a garden and planning has begun. Although not a legal contract the trustees regard such promises as binding, and therefore do not enter such commitments, nor engage in costly design and plannning work, unless the finance has been set aside to ensure that such projects will proceed to completion without risk of cancellation, curtailment, or delay on financial grounds. In this designation of funds the approximate cost of pledged projects is estimated from site visits backed by previous professional experience of project costs.

-operational contingency fund of £155,897 (2020: £112,000) representing six months of normal spend for the charity. -general reserves of £223,294 (2020: 259,327), are free reserves that are used for ensuring adequate funds are available for each specific garden project and can be used to supplement any shortfall on restricted fund projects when required.

Even though the pandemic appears to be receding, the full impact of BREXIT and now the war in Ukraine are having an impact on the prices of materials, petrol and energy, which in turn affect the garden build costs. However costs are continually being reviewed, in light of this resulting in a longer tender process as more value engineering is undertaken. The Trustees do not believe with careful controls that there will be an impact on the long term viability of the Charity and as such believe the organisation continues to be a Going Concern.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEE'S REPORT FOR THE YEAR ENDING 31 DECEMBER 2021

Fundraising and Communications.

As we continued to navigate our way through the COVID-19 Pandemic we needed to be responsive and agile to the changing fundraising environment as well as the challenges facing those we work with and are supported by.

We worked collaboratively with our supporters and found new and innovative ways to fundraise and communicate with both new and old garden lovers who chose to support our work in many different ways. In addition, we were supported by our Fundraising Committee, utilising Trustee expertise, as well as our Patrons and Ambassadors who help to drive our fundraising and communications strategic direction. Our small fundraising team worked hard, in challenging circumstances, achieving outstanding results.

Our corporate partners supported us well throughout the year and saw donations from Clarins, Millbrook Garden Centres, Great British Cards, Smart Garden, Zest4Leisure, Kelkay Ltd, VividArts, Homebase, Teleflex Medical Supplies, Squires Garden Centres, garden-related trade associations, including GIMA, LOFA, HTA, BALI and the GCA, along with many other businesses.

In its 10th year, thanks to those who supported our national fundraising campaign, Garden Re-Leaf Day, £77k was raised, bringing the income raised since the event began to over £700,000. As much of the country was in lockdown, this year’s event saw funds being raised through a range of activities including virtual walks, garden blitzes, quizzes, and head shaves. Led by the charity’s Founder President, Richard Jackson, £29k added to the overall total raised, thanks to Richard and our friends at QVC.

We are grateful to the many Grant Making Trusts and Foundations who recognise the value of our work and in turn offered their support throughout the year, including The National Heritage Lottery, the Postcode Community Lottery both supported the new sustainable garden at Ty Hafan. We are also grateful to the National Garden Scheme for their generous support once again.

We made greater use of digital technology throughout 2021 and were pleased to introduce and promote new and easier ways for our supporters to give. We also implemented a new Fundraising Database which will streamline processes and help support the donor journey.

The strategic aim to increase brand awareness continues, and to cost-effectively keep the charity in the hearts and minds of supporters, the use of social media remained an important tool. Regular e-newsletters ensured our supporters were kept up to date and online Ambassador meetings proved to be successful.

Despite the many challenges businesses and individuals faced throughout the year, the overwhelming support received, saw Greenfingers Charity continue to increase its supporter numbers and raise £663,609.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEE'S REPORT FOR THE YEAR ENDING 31 DECEMBER 2021

Aims for 2022

It remains the overall aim of the Board of Trustees that the charity continues designing, planning and providing gardens for life-limited children, and their families who spend time in hospices across the UK. Through our work we aim to enhance the lives of those children and their families for whom the hospice is an integral part of their lives. Due to COVID-19, more of us are using our outside spaces in a way we never imagined. As a result it is evident that the need for such specialist therapeutic and magical gardens remains stronger than ever, and this will remain the basis on which the charity's funds are used. Through an unexpected very generous one-off donation in 2020, we have been able to offer some support to those hospices we worked with over ten years ago to ensure their Greenfingers gardens continue to be useable spaces.

Specific Objectives for 2022

The timing of the specific objectives below are kept under constant review during the year by the Board of Trustees.

Long Term Aims and Objectives

The Board of Trustees has agreed a five year strategy plan which is reviewed annually. The key areas are:

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEE'S REPORT FOR THE YEAR ENDING 31 DECEMBER 2021

Directors and trustees

The directors of the charitable company(the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year were:

S.Allen (Voluntary Chairman) R.Capewell (Voluntary Treasurer) W.Haskins (Voluntary Treasurer) B. Douglas-Davies (resigned 21 October 2021) A.McIndoe (resigned 21 October 2021) R.Jones C. Wetherley-Mein N.Sewell T.Woodhouse G.Topping (appointed 21 January 2021) (resigned 19 August 2021) A.Wigglesworth (appointed 20 January 2022) H.Towse (appointed 21 April 2022) A.Peat (appointed 21 April 2022)

Key Management personnel :

Director of Finance & Resources Sally Jenkins Director of Fundraising & Communications Linda Petrons Founder President: Richard Jackson

Honorary Members:

John Little, Peter Field, Chris Webb, John Ashley, Jane Livesey, Caroline Owen, Boyd Douglas Davies, Andy McIndoe.

Patrons:

Jim Carter CBE, Imelda Staunton OBE, Ann-Marie Powell, Adam Frost, David Domoney

Structure, Governance and Management

Governing Document

The organisation is a company limited by guarantee, incorporated on 15 February 1999 and registered as a charity on 19 July 1999. None of the Directors have any beneficial interest in the company. In the event of the charity being wound up the members are required to contribute an amount not exceeding £10. The company is governed by its Memorandum and Articles of Association. It is registered as a charity with the Charity Commission.

Appointment of trustees

As set out in the Articles of Association the charity may by ordinary resolution appoint a person who is willing to act to be a director (trustee). No director is able to serve for more than two consecutive four year terms. At the 2017 AGM, held on 10th January 2018 a Special Resolution was unanimously passed by the directors (trustees) to increase the term of office from three to four years, which took effect immediately post agreement of Companies House and the Charity Commission. The minimum number of directors is three and is currently not subject to any maximum.

All members are circulated with invitations to nominate trustees (directors) prior to the AGM advising them of the retiring trustees and requesting nominations for the AGM. When considering co-opting trustees, the Board has regard to the requirement for any specialist skills needed. This is done in line with best practice from organisations such as the Charity Commission, ACEVO, and NCVO.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEE'S REPORT FOR THE YEAR ENDING 31 DECEMBER 2021

Trustee induction and training

New trustees undergo a half day induction day to brief them on: their legal obligations under charity and company law, the Charity Commission guidance on public benefit, and inform them of the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and recent financial performance of the charity. During the induction day they meet key employees and other trustees. New Trustees are encouraged to visit one of our garden projects to see and hear more about the benefits of a Greenfingers Charity garden. They are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Organisation

The Charity is governed by the trustees who administer the charity. The Board meet quarterly. Day to day management is delegated to the Director of Finance and Resources and Director of Fundraising and Communications who are appointed by the trustees. There are sub-committees covering finance, fundraising and garden development who meet on a regular basis to facilitate effective operations. The Director of Finance and Resource has delegated authority, approved by the Board, for operational, financial and employment matters. Authorisation levels for expenditure are in place.

Related parties and co-operation with other organisations

None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager of the charity with a contracted individual or company must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. Any conflicts of interest are declared at the beginning of each Board meeting. The charity continues to outsource certain services e.g. creative services such as design and print, IT support, public relations, Trust fundraising applications on an as and when needed basis.

Pay policy for senior staff

All trustees give their time freely and on a voluntary basis and no trustee received remuneration in the year. Details of trustees’ expenses and related party transactions are disclosed in note 12 to the accounts.

The pay of the staff is intended to be reviewed annually on a discretionary basis. An increase of 3% was awarded to all staff effective 1 April 2021. The charity is auto-enrolled into the NEST pension scheme.

During 2021 the charity started the year with three permanent members of staff, and one freelance role, the Trust Fundraiser. The Garden project manager resigned on 12 August 2021 and while a replacement was being recruited a freelance Garden Project Manager was engaged to ensure the gardens program continued to progress. On the 2 August a Fundraising and Office Administrator joined the team. On 5 October 2021 we enslisted the support of a freelance Digital Marketing and Communications Officer to support the Director of Fundraising & Communications to help raise the profile of the charity. The Director of Finance and Resources and Director of Fundraising and Communications were together responsible for the day to day running of the charity. The voluntary Chairman devoted her time to overseeing the charities key objectives. At the end of 2021 there were three permanent members of staff (one full time and two part time), supported by three freelancers.

Volunteers

The Charity continues to have volunteers at the core of all its work. The members on the Board of Trustees are all volunteers. The charity has a large number of Ambassadors across different regions, who provide support in a number of different ways, such as securing Gifts in Kind to support new garden projects, helping at or arranging fundraising events. Other volunteers help in the creation of new outdoor garden spaces, adhoc tasks and support in the office. Their hard work and dedication is invaluable and directly helps Greenfingers Charity deliver its charitable aims.

13

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEE'S REPORT FOR THE YEAR ENDING 31 DECEMBER 2021

Risk Management

The trustees are responsible for overseeing the charity's risk mangement strategy. This is managed through a Risk Management Register, which is incorporated in the annual budget review process. All financial, operational, governance and reputational risks are reviewed to assess their likelihood and potential impact. Each risk is identified using a traffic light system. Out of nineteen potential risks identified there were currently no high level red risks but their probability and resulting consequences were identified. Steps to mitigate the risk have been put in place. Examples of mitigating steps are:

Financial sustainability is the major risk to the charity. The key element in the management of this, is the regular review of available liquid funds to settle debts as they fall due. There is active management of the charity's trade debtors and creditors balances to ensure the charity always has sufficient working capital. The charity has a policy not to start a garden before the funds are in place before hand.

On behalf of the Trustees Sue Allen Date: 07/09/2022 Voluntary Chairman The Greenfingers Charity, Unit 9 Station Approach, Wendover, Bucks. HP22 6BN

14

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINERS UNQUALIFIED REPORT TO THE TRUSTEES OF GREENFINGERS CHARITABLE COMPANY

I report to the trustees on my examination of the accounts of Greenfingers Charity (the charitable company) for the year ended 31 December 2021.

Responsibilities and basis of report

As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitable company's accounts carried out under section 145 of the Charities Act 2011 (the 2011 Act).In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act

Independent examiner's statement

Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that 3 the accounts give a true and fair view which is not a matter considered as part of an independent examination; or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended 4 Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr Christopher Nisbet FCA

Azets Suites B and D Burnham Yard Beaconsfield Buckinghamshire HP9 2JH United Kingdom

Dated: 08/09/2022

15

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For The Year Ended 31 December 2021

Notes
INCOME FROM:
Donations and legacies
2
Charitable activities
3
Other fundraising activities
4
Investments
5
Coronovirus Job Retention Scheme Grant
6
Total income
EXPENDITURE:
Raising Funds
7
Charitable activities
7
Total expenditure
Gross transfers between funds
19
Net movement in funds
Fund balances at 1 January 2021
Fund balances at 31 December 2021
Net income/(expenditure)for the year		 Unrestricted
Restricted
Total
Total
funds
funds
2021
2020
£
£
£
£
123,507
321,585
445,092
385,710
98,669
28,205
126,874
76,673
67,916
18,700
86,616
67,926
5,027
-
5,027
3,807
-
-
0
10,579
295,119
368,490
663,609
544,695
74,600
-
74,600
71,331
78,543
404,370
482,913
215,169
153,143
404,370
557,513
286,500
141,976
(35,880)
106,096
258,195
(90,284)
90,284
-
-
51,692
54,404
106,096
258,195
856,327
186,105
1,042,432
784,237
908,019
240,509
1,148,528
1,042,432

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

16

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31 DECEMBER 2021

Notes
Fixed assets
Tangible assets
15
Total Fixed Assets
Current assets
Debtors
16
Cash at bank and in hand
Total Current Assets
Current liabilities
Creditor amounts falling due within one year
17
Net Current assets
Total assets less current liabilities
Net Assets
The funds of the charity:
Restricted funds
18
Unrestricted funds:
20
General Reserves
Operational Contingency Reserves
Designated Funds
Total Charity Funds
22		 2021
2020
£
£
368
1,009
368
1,009
24,157
19,218
1,136,998
1,028,115
1,161,155
1,047,333
12,995
5,910
1,148,160
1,041,423
1,148,528
1,042,432
1,148,528
1,042,432
240,509
186,105
223,294
259,327
155,897
112,000
528,828
485,000
1,148,528
1,042,432

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006 for the year ended 31 December 2021. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts.The notes on pages 19-27 form part of these accounts.

07/09/2022

The accounts were approved by the Board on

Chair of Trustees Sue Allen

Treasurer(Trustee) Richard Capewell

17

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) CASH FLOW STATEMENT For The Year Ended 31 December 2021

Notes
24
Cash flows from investing activities
Interest income
Purchase of tangible fixed assets
Cash provided by (used in) investing activities
Increase(decrease) in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Total cash and cash equivalents at the end of the year
Cash used in operating activities		 2021
2020
£
£
103,855
297,296
5,027
3,807
-
-
5,027
3,807
108,882
301,103
1,028,115
727,012
1,136,997
1,028,115

18

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2021

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

b) Preparation of the accounts on a going concern basis

The accounts have been prepared on a going concern basis and the trustees believe there to be no material uncertainties about the Charity’s ability to continue as a going concern.

c) Income

All incoming resources is included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy.

Grants receivable are recorded in the period to which they relate.

The value of services provided by volunteers has not been included in these accounts.See note 2 for further details.

Investment income is included when receivable.

Donations in kind are included at a reasonable estimate of their gross value to the charity.

d) Interest receivable

Interest on funds held on deposit is included when received and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the Bank.

e) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Within Unrestricted funds there are two designations:

● A Future Gardens Fund (Designated Funds) given the trustees policy is that discussions and the planning process for new gardens will only commence with hospices when the funds are available to realise the project.

● An Operational Contingency Fund representing six months of normal spend of the charity including recognition of legal and contractual liabilities in relation to leases, employment etc, so the charity can continue to operate during any severe interruption of income.

Restricted funds are donations where the donor has specified they are to be solely used for particular areas of the Charity’s work or for specific projects being undertaken by the Charity.

19

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES ON THE ACCOUNTS For The Year Ended 31 December 2021

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

● Costs of raising funds comprise the costs of attracting voluntary income and the costs of fundraising.

● Expenditure on charitable activities includes the costs of the delivery of its activities and services for its beneficiaries.

● Other expenditure represents those items not falling into any other heading.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support and governance costs

All support and governance costs are allocated to the one charitable activity of the design and building of gardens for children with life-limiting conditions and their families.

i) Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Asset Category

Fixtures, fittings and equipment On a straight line basis over a 3 year useful life

j) Debtors

Accrued income is recognised at the amount reasonably expected to be received, based on activities undertaken during the period.

Prepayments are valued at the amount prepaid net of any trade discounts due.

k) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

l) Creditors and provisions

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

m) Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

20

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2021

2 Donations and legacies

Donations and legacies
Summary of monetary Donations:
Legacies
Donations:
Grant making Trusts
Corporate Donations
Other Donations
Total monetary donations
Donations in kind		 Unrestricted
Restricted
funds
funds
£
£
1,000
-
4,200
107,610
14,220
150,000
97,625
24,969
117,045
282,579
6,462
39,006
123,507
321,585		 Total
Total
2021
2020
£
£
1,000
-
111,810
84,011
164,220
110,017
122,594
184,768
399,624
378,796
45,468
6,914
445,092
385,710

Restricted Grant making Trust Donations totalling £107,610 were received by the charity during the year for specific garden projects (2020: £75,211). Grants were received from the National Heritage Lottery and the Postcode Lottery. Corporate donations were received from Clarins UK £150,00 (2020: £80,000) and Kew Green Hotels £6,500 (2020: £25,508).

Other donations included restricted donations from Ann-Marie Powell £10,000 (2020: £nil) and LOFA £10,000 (2020: £nil) both restricted to the Nook, Rest and Reflect Garden project in Norwich.

Donations in kind were received for St Oswald's Childrens hospice, Haven House Children's Hopice and Ty Hafan Children's hospice. Gifts in Kind for the garden projects were received from: Evergreen Garden Care, Primrose, AMES, Bridgeman Furniture, Scotscape, Taylor's Bulbs, Smart Garden, the Solar Centre and Stewart Landscape Construction.

The Charity benefitted from a donated stand at GLEE Exhibition this year. Other forms of donations gifted were in the form of design work, stationery and catering.

The charity benefits greatly from the involvement and enthusiastic support of a growing number of volunteers, details of which are given in our annual report. In accordance with the Charities SORP(FRS102), the economic contribution of general volunteers is not recognised in the accounts.

3 Income from charitable activities
Sponsorship
Charity of the Year (including Evergreen, Stihl, GGM)
Conferences and Awards (Garden Trade Events)
Trade Promotions
Schools
Auctioneers Project (Turn Old into Gold)
Horticultural Society Golf Day
4 Income from fundraising events
Garden Re-Leaf Day
Sponsorship
Fundraising Dinner (cancelled due to COVID-19)
Open Gardens
Challenge Events (cancelled due to COVID -19)
Craft Fairs
RHS Chelsea Flower Show
Floral Friday
Other Events		 2021
2020
£
£
-
3,000
48,088
17,279
28,588
8,758
38,064
43,913
3,695
3,575
3,169
148
5,270
0
126,874
76,673
2021
2020
£
£
76,023
59,668
1,000
750
-
0
5,448
400
-
3,692
-
100
2,357
0
1,788
2,419
-
897
86,616
67,926

21

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2021

5 Investment Income

All of the charity's investment income of £5,027 (2020:£3,807) arises from money held in interest bearing deposit accounts with Barclays bank, Shawbrook, CAF Gold, Lloyds 32 Day,Yorkshire Building Society,Virgin Money, Aldemore Bank. In 2021 the charity continued to deposit funds with the CAF Charity Deposit platform managed by Flagstone Investment Management, with the aim of getting better interest rates on deposits.

6 Coronavirus Job Retention Scheme Grant

The charity has been eligible to claim additional funding in the year from government support schemes in response to the coronavirus outbreak. The charity did not furlough any employees under the government’s CJRS in 2021

7 Analysis of expenditure on charitable activities and raising funds

Raising funds
Fundraising & Communications salaries
Fundraising & Communications services
Fundraising & Communications expenses
Charitable activities
Project expense(Note 8)
Website costs
Governance costs(Note 10)
Support costs(Note 10)
Insurance Costs
Postage & stationery(Note 10)
Public Relations
Bad Debt Provision		 Charitable
Fundraising
Total
Total
Expenditure
Costs
2021
2020
£
£
£
£
43,802
43,802
52,032
15,145
15,145
8,559
15,163
15,163
9,557
404,370
-
404,370
155,416
5,628
-
5,628
5,350
14,872
-
14,872
12,269
53,721
-
53,721
38,542
931
-
931
972
743
490
1,233
839
2,648
-
2,648
2,964
-
0
0
482,913
74,600
557,513
286,500

Expenditure on charitable activities was £482,913 (2020:£215,169) of which £78,543 was unrestricted (2020:£59,753) and £404,370 was restricted (2020:£155,416) to garden projects.

8 Project expenses

This table shows the costs of the Garden projects in 2021
Completed Projects:
Grace House,Sunderland-Completed 2019
Claire House Children's Hospice,Wirral-Completed 2019
Richard House Children's Hospice,E16-Completed 2019
Little Harbour Children's Hospice,St Austell-Build completed August 2020
Rainbows Children's Hospice,Loughborough-Completed September 2020
St Oswalds Children's Hospice,Newcastle-Completed May 2021
Ty Hafan Children's Hospice, Cardiff-Completed November 2021
Projects In progress:
Haven House Children's Hospice,Essex-Phase1.Completed-October 2021
EACH,The Nook,Norwich-Design
Jigsaw Children's Hospice, Cumbria-Design complete
Derian House,Chorley-Design complete
Demelza House, Kent-Design Concept started
Garden Makeover Program-3 Makeovers in 2021
Future Project Research and Preparation:
Other Children's Hospices-Planning		 2021
2020
£
£
0
128
183
74
27
136
382
9,624
1,007
59,840
37,965
55,626
154,813
10,442
130,971
15,843
31,802
3,143
10,967
-
7,601
-
3,170
-
24,961
-
521
560
404,370
155,416

22

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2021

9 Summary analysis of expenditure and related income for charitable activities

Costs
Fundraising & Charitable activities
Donations and Legacies
Net cost funded from other income		 Charitable
Fundraising
Total
Total
Activities
Activities
2021
2020
£
£
£
£
(482,913)
(74,600)
(557,513)
(286,500)
126,874
86,616
213,490
144,599
445,092
-
445,092
385,710
89,053
12,016
101,069
243,809

10 Analysis of Governance and support costs

The Charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance costs,the remaining support costs together with the governance costs are allocated to the one charitable activity in the year i.e. to create the design and build of magical gardens for children in hospices (see note 7). Refer to the table below for the basis for apportionment and the analysis of support and governance costs.

Analysis of Governance and support costs

Salaries & related costs
Time allocated
Office overhead costs
Invoiced costs
Postage & stationery
Usage
Independent Examiner Fee
Governance
Annual report costs
Governance
Legal fees
Governance
Bank Charges
Governance
Office costs & support
Time spent		 Office
Governance
Total
Total
Support
Costs
2021
2020
£
£
£
£
22,364
8,301
30,665
30,387
31,357
2,625
33,982
18,786
417
326
743
375
-
3,000
3,000
1,440
-
-
0
0
-
23
23
0
-
923
923
198
54,138
15,198
69,336
51,186

23

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2021

11 Net income/(expenditure) for the year
This is stated after charging:
Independent Examination fees
Depreciation and other amounts written off fixed assets		 2021
2020
£
£
3,000
1,440
640
804
12 Analysis of staff costs, trustee remuneration and expenses, and the cost of key
personnel
Employment costs:
Salaries and wages
Redundancy Costs
Social security costs
Pension costs		 management
2021
2020
£
£
91,805
104,041
-
1,373
4,487
5,321
2,649
3,121
98,941
113,856

The employment costs were lower during 2021, and the furlough scheme was not used for any members of staff. The Garden Projects Manager resigned on 12 August 2021 and recruitment proved difficult during 2021. A new Fundraising and Office Adminstrator started on 2 August 2021.

No employees had employee benefits in excess of £60,000 (2020: none). There are currently no other employee benefits. The charity incurred pension costs from 1 July 2017,as a result of Auto enrolment.

The charity trustees did not receive any remuneration for holding office as trustees of the charity (2020: £nil) However two trustees were reimbursed for specific travel and subsistence expenses totalling £190 (2020: £180).

The key management personnel of the charity comprises of the trustees, Director of Finance and Resources and Director of Fundraising & Communications.

The employee benefits of the key management personnel for the charity was £78,415 (2020: £72,592).

13 Staff Numbers

The average monthly headcount during the year was 2.23 staff on payroll (2020: 2.85 staff) and the average number of full time equivalent employees (including part-time staff) during the year was:

Number of employees (at 31 December 2021)
Director of Finance & Resources-Part Time
Director of Fundraising & Communications-Full Time
Garden Projects Manager-Part Time
Fundraising & Events Administrator-Part Time
Digital Marketing Support-Part Time		 2021
2020
Number
Number
0.6
0.6
1.0
1.0
0.0
0.6
0.6
0.0
0.0
0.0
2.2
2.2

24

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2021

14 Related party transactions

During the current year there were the following related party transactions:

The charitable company shares common directors with the companies listed below and has had the following transactions with them:

Horticultural Trades Association
B.Douglas-Davies
Haskins Garden Centre Ltd
W.Haskins
Millbrook Garden Centre
T.Woodhouse
Barton Grange Garden Centre
G.Topping		 2021
2020
Income Expenditure
Income
Expenditure
5,214
-
6,856
-
1,153
-
3,993
-
4,014
-
25
-
5,600
-
1,275
-
15,981
-
12,149
-

There was one outstanding balance with related parties at 31 December 2021 amounting to £4,014.(2020:£1,838) N.B GuyTopping resigned as a Trustee of Greenfingers Charity on 19th August 2021.

15 Tangible fixed assets

Cost
At 1 January 2021
Additions
Disposals
At 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
Disposals
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020
16 Debtors
Trade Debtors
Accrued Income
Prepayments
17 Creditor amounts falling due within one year
Trade Creditors
Other taxaton & social security
Accruals and deferred income		 Total
£
£
8,317
8,317
-
-
-
-
Fixtures,
fittings &
equipment
8,317
8,317
7,309
7,309
640
640
-
-
7,949
7,949
368
368
1,009
1,009
2021
2020
£
£
-
-
23,965
14,509
192
4,709
24,157
19,218
2021
2020
£
£
4,764
877
2,506
2,850
5,725
2,183
12,995
5,910

25

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2021

18 Analysis of movements in restricted Fund
Children's Hospice Gardens
Balance brought forward at 1 January 2021
Incoming resources
Outgoing resources
Transfer from unrestricted funds
Balance carried forward at 31 December 2021		 2021
2020
£
£
186,105
222,204
368,490
212,460
(404,370)
(155,416)
90,284
(93,143)
240,509
186,105

The balance on the restricted fund will be used to fund future children's hospice garden projects, specifically the garden projects at Demelza House, Kent-£126,699, EACH both at The Nook, Norfolk Rest and Reflect Garden-£49,377, plus The Nest Garden-£24,956 and continuing with the Garden Makeover iniative - £25,039.

19 Analysis of movements in unrestricted funds
Balance brought forward at 1 January 2021
Incoming resources
Outgoing resources
Transfer to restricted funds
Balance carried forward at 31 December 2021
20 Statement of unrestricted funds:
Designated Fund
Operational Contingency Fund
General Reserves
Balance carried forward at 31 December 2021
21 Statement of designated funds:
Ty Hafan,Cardiff
Haven House
The Nook, Norwich-Rest & Reflect Garden
Jigsaw Children's Hospice, Cumbria
Derian House, Chorley
Demelza House, Sittingbourne
The Nook, Norwich-The Nest Garden
Acorns Children's Hospice, Walsall
Hope House, Oswestry
Garden Maintenance Programme
Balance carried forward at 31 December 2021		 2021
2020
£
£
856,327
562,033
295,119
332,235
(153,143)
(131,084)
(90,284)
93,143
908,019
856,327
2021
2020
£
£
528,828
485,000
155,897
112,000
223,294
259,327
908,019
856,327
2021
2020
£
£
1,750
90,000
4,720
-
101,074
100,000
115,460
60,000
63,824
50,000
30,000
80,000
95,000
-
80,000
80,000
12,000
-
25,000
25,000
528,828
485,000

26

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2021

The Designated Fund is for future committed garden projects where planning has begun with the hospice. At this stage it is an estimated cost and enables the charity to be sure it can cover the cost of the garden project, while sourcing further funding from donors as the final garden project costs become certain.

The Operational Contingency Fund represents six months of normal spend for the charity so the charity can continue to operate during any severe interruption of income.

The transfers between unrestricted and restricted funds are to ensure adequate funds are available for each specific garden project.

22 Analysis of net assets
Fixed assets
Current assets
Current liabilities
Total		 Unrestricted
Restricted
Total
Fund
Fund
Funds
368
-
368
920,646
240,509
1,161,155
(12,995)
-
(12,995)
908,019
240,509
1,148,528

23 Operating Lease commitments

At 31 December 2021 the company had no outstanding commitments for future minimum lease payments under non-cancellable operating leases:

non-cancellable operating leases:
2021 2020
£ £
Less than one year - 14,600
Between two and five years - -

24 Reconciliation of net movement in funds to net cash flow from operating activities

Net movement in funds
Add back depreciation charge
Add back loss on disposal of fixed asset
Deduct interest income shown in investing activities
Decrease/(increase) in debtors
(Decrease)/Increase in creditors due within one year
Net cash used in operating activities		 2021
2020
£
£
106,096
258,195
640
944
-
-
(5,027)
(3,807)
(4,939)
50,700
7,085
(8,736)
103,855
297,296

27