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2025-12-31-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 2025

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

Trustees: Boyd Douglas-Davies
Sue Allen
Tammy Woodhouse
Richard Capewell
Adam Wigglesworth (Resigned 23 January 2025)
Heidi Towse
Alastair Peat
Richard Claxton (resigned 30 September 2025)
David Carey
Roger Head (Appointed 30 October 2025)
Rob Jones (Appointed 30 October 2025)
Secretary: Neil Sewell
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 4-5
Trustees' report 6-18
Independent examiner's report 19
Statement of financial activities 20
Balance sheet 21
Cash flow statement 22
Notes to the accounts 23-31

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) CHAIRMANS REPORT For The Year Ended 31 December 2025

Chairman's Report - Review of 2025

As I reflect on 2025, I am delighted to report another year of remarkable progress for Greenfingers Charity. Our work continues to make a meaningful difference to children with life-limiting conditions, their families and carers by creating magical, therapeutic gardens that provide spaces to play, learn, grow, care and remember, while offering precious moments of connection with nature.

Firstly, I would like to extend my heartfelt thanks to our Board of Trustees, staff and volunteers. Their dedication, expertise and unwavering commitment have been central to the charity’s achievements this year. I would also like to acknowledge the contributions of our outgoing Trustees, Richard Claxton and Adam Wigglesworth and warmly welcome Roger Head and Rob Jones who joined the Board in 2025. Their enthusiasm and support help ensure strong governance and continuity as we look to the future. Full details of Trustee changes during the year are listed later in this report.

2025 has been a standout year for our gardens programme. We were delighted to complete and officially open five new Greenfingers gardens:

These projects were delivered in close partnership with hospice teams and our network of designers and landscapers, whose expertise ensures every garden is thoughtfully designed, safe and accessible. We are also deeply grateful to the many growers, nurseries and suppliers who generously provide plants, materials and specialist products, often at advantageous rates. Their support plays an essential role in bringing our gardens to life and ensuring they flourish for many years to come.

Greenfingers’ roots within the horticulture industry remain central to our success. The generosity, creativity and practical expertise of businesses and individuals across the sector, from growers and manufacturers to garden centres, landscapers and designers, underpin much of what we achieve. Alongside this support, we are fortunate to benefit from a wider community of partners including corporate supporters, grant making trusts and foundations, volunteers and individual donors who share our belief in the healing power of gardens.

Alongside delivering new gardens, planning and consultation continued with several hospices, helping to establish a healthy pipeline of projects for 2026 and beyond.

I am particularly pleased with the launch of the Garden Ambassador Programme in 2025. Seven skilled Ambassadors joined in October, providing expert support through regular garden health checks and acting as a vital link between Greenfingers, hospice teams and their garden volunteers. Their contribution has already been impactful, and five more Ambassadors are due to join in early 2026, with the longterm goal of having an Ambassador connected to every Greenfingers garden.

Greenfingers continued to expand its visibility throughout the year, attending three major garden shows and engaging with more than 200,000 visitors. These events, generously supported by our industry partners, provided valuable opportunities to demonstrate the benefits of therapeutic gardens and inspire new supporters, volunteers and collaborators.

2025 was also a highly successful year for fundraising. We are proud to report that the Silver Anniversary Appeal reached its ambitious target of £2,000,025, made possible through the generosity of our supporters, corporate partners and major donors. This achievement will directly fund the creation and maintenance of gardens, ensuring children and families continue to benefit from these therapeutic outdoor spaces.

Our financial position remains strong. Total income for the year was £984,655, a 46% increase on 2024, while expenditure was carefully managed, with £1,042,715 spent on charitable activities and £206,367 on fundraising to support future growth. Reserves remain robust, providing confidence for the delivery of garden projects in 2026 and beyond.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) CHAIRMANS REPORT For The Year Ended 31 December 2025

I would like to thank our Founder President, Richard Jackson, our Patrons, Ambassadors and volunteers for their continued support and commitment. I am also grateful to our staff team and freelancers whose professionalism ensures every project is delivered to the highest standard and to the talented garden designers, landscapers and horticultural partners who bring Greenfingers gardens to life. We are equally grateful to the children’s hospices across the UK who welcome us and allow us to create these special spaces in support of their children, families and carers.

Finally, I would like to acknowledge the Finance Committee, Fundraising and Communications Committee and Gardens Committee, whose guidance and oversight have been instrumental in helping the charity achieve its objectives.

As we look ahead, our ambition is clear: to continue growing our impact, ensuring that every children’s hospice in the UK has access to a Greenfingers garden, and that the gardens already created are cared for and sustained for future generations of families. In 2026, we will launch a new appeal, the Healing Hands, Helping Hearts Appeal, designed to fund the next phase of our gardens programme. This initiative will enable us to reach more hospices, support ongoing maintenance of existing gardens and bring the therapeutic benefits of Greenfingers spaces to even more children, families and carers. By strengthening partnerships across the hospice and horticulture sectors, expanding our Ambassador Programme and broadening our supporter base, we are confident that Greenfingers will continue to flourish in the years ahead. We are proud of all that has been achieved in 2025 and remain deeply grateful to everyone who makes our work possible.

Boyd J. Douglas-Davies Voluntary Chairman

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT For The Year Ended 31 December 2025

The Board of Trustees are pleased to present their annual Directors' report and financial statements of the charity for the year ended 31 December 2025 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 magical therapeutic outdoor garden spaces for life-limited children and their families and carers to improve their time spent in hospices across the U.K, in line with our Charitable objectives.

Vision

To be able to provide all life-limited children, families and carers, within their hospice, emotional support through the power and pleasure of nature.

Objectives for the period of this report

It remained the overall aim of the Trustees that designing, planning and providing bespoke gardens for life-limited children, their families, and carers to improve their time spent in hospices across the UK 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 2025 were:

1. Review the Garden Strategy annually, to ensure the charity continues to offer appropriate and timely support to children’s hospices throughout the UK.

A review was carried out in 2025, and a project timeline was added to ensure hospices have a greater understanding of project timings and to also add structure to garden development for the future.

2. Introduce an annual minimum of six volunteering days, to support the maintenance of the Completed Greenfingers gardens.

We were very pleased to host nine volunteering days, welcomed and facilitated support from our corporate partners, Clarins, Evergreen and Smart Garden along with our Ambassadors who contributed throughout the year.

3. Identify Maintenance (Re-Fresh) and Garden Makeover opportunities, to support the existing Greenfingers Gardens to be completed in the year and develop a pipeline for 2026.

Several Greenfingers gardens have been supported by maintenance visits as detailed in the Garden Report, we will continue to focus on this in 2026.

4. Start the Garden Ambassador Programme with a focus upon 10 Completed Greenfingers Gardens, following a timebound review with a view to rolling out the programme to a further 10 hospices/gardens by year end.

We recruited paid Garden Ambassadors to support our completed gardens, in 2025, and were successful in appointing 7 Ambassadors, the focus for 2026 is to continue this successful programme with the aim of having a Greenfingers Garden Ambassador in each Hospice with a Greenfingers Garden.

5. By year end develop a pipeline of new Gardens for 2026/27

At the end of 2025, we have a pipeline of Seven Hospice Gardens to take us into 26/27 subject to securing funding

6. Following the completion of 2025 Gardens, develop a satisfaction mechanism to capture hospice case studies, feedback to ensure future engagement.

Feedback Forms were sent to all stakeholders of the completed new gardens, Hospices, Garden Designers & Landscapers with a view to understanding our performance and the impact of our gardens. Please see the Garden Report for the Impact results of our Gardens in 2025.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT For The Year Ended 31 December 2025

7. Continue to work with donors towards the fundraising objective of the Silver Anniversary Appeal of £2,000,025 by June 2025 and review future fundraising plans to ensure continued growth and stability.

This objective was successfully achieved, with the Silver Anniversary Appeal reaching its fundraising target of £2,000,025 by June 2025. In addition, a review of future fundraising plans was carried out to ensure continued growth, diversification of income streams, and longterm financial stability for the charity

8. Introduce new challenge events to the fundraising calendar to increase income.

9. Develop a Communications strategy to ensure the garden industry press, as well as social media channels engage and inspire new and existing supporters, with a particular focus on national and regional press.

10. Annually review the Charity’s policies and procedures in October to ensure continued good Governance.

Annual review was carried out in 2025 with action points noted

11. Our continued strategic objective is to move towards paperless office administration by December 2025.

The Finance function is now fully paperless, Fundraising & Gardens are working towards this, with the exception of Garden Designs for review and presentation purposes.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT For The Year Ended 31 December 2025

Gardens Report

2025 was a standout year for Greenfingers Charity, building confidently on the transition and growth achieved in 2024. The success of our gardens is built on our five core foundations: Play, Care, Grow, Learn, and Remember. This year, we focused on completing gardens, maintaining our existing portfolio which now stands at 75 gardens and developing a robust pipeline of future projects, ensuring lasting impact for children, families, and hospice teams.

Garden Delivery and Development

Five new gardens were opened in 2025, including four brand-new gardens, each created through close collaboration with hospice teams, designers, and landscapers. Planning and scoping work continued across multiple hospices, securing a strong pipeline of projects for 2026 and beyond.

Garden Ambassador Programme

We were delighted to launch the Greenfingers Garden Ambassador Programme in 2025. Seven Ambassadors, all qualified gardeners or horticulturists, joined in October, providing expert support, regular garden health checks and a vital link between Greenfingers, hospice teams and volunteers. Their impact has already been significant, with five more Ambassadors scheduled to join in early 2026. The longterm aim is to have a dedicated Ambassador in every children’s hospice that has benefited from a Greenfingers garden.

Completed Gardens

The Nook (East Anglia Children’s Hospices – Norwich) – Despite challenges from a wet winter and spring of 2023–24, The Rest and Reflect and Wildflower Meadow Gardens were completed. Thanks to Stewart Landscapes and Tom Hoblyn, the meadow is thriving. Generous support from the National Garden Scheme, Clarins, Evergreen Garden Care, and the Leisure and Outdoor Furniture Association (LOFA) enabled the garden to open in July 2025.

Hope House (Oswestry) – The Gathering Heart Garden, designed by CWS Landscape Architects and built by Landstruction Landscapes, opened in September. Replacing an outdated play area, it features accessible play equipment and year-round planting. We are grateful to Handspring Designs’ colourful portals and seating, and our friends at Natural Playscapes for providing a vibrant and inspiring shade shelter.

Acorns Children’s Hospice (Walsall) – The Centred Garden, designed by VaRa Design and constructed by Paul Taylor Landscaping was completed in the summer. Fully accessible from the children’s bedrooms, it balances calm and activity with sensory planting, shaded gazebos and interactive equipment. The garden was officially opened by our Patron, David Domoney.

Chestnut Tree Hospice (Arundel, West Sussex) – The Kitchen Garden, generously funded by Honorary Member (and new Trustee) Roger Head, was designed by Dan Bowyer of Fisher Tomlin & Bowyer and built by Baylis Landscapes. Work began in April, and the garden was officially opened by Roger in September. It provides children with opportunities to learn and grow, while families, including the hospice’s Dads Club, have a welcoming space to connect. The garden has already produced multiple vegetable harvests for the hospice kitchen. Alexander Rose supplied benches and Natural Playscapes once again contributed a distinctive shade structure.

Bluebell Wood Children’s Hospice (Sheffield) – The Together Garden, designed by Phil Hirst and Joanne Charlton and built by Jus Landscapes, offers families a serene space for solace and reflection. Seasonal planting and wildlife-attracting plants create a restorative environment that honours farewells while celebrating the continuity of life.

Garden Maintenance and Support

Alongside new builds, 2025 saw a continued focus on sustaining and enhancing existing Greenfingers Gardens, ensuring they remain accessible, vibrant and safe for children, families and hospice staff. Maintenance work was guided by feedback from hospice teams, designers and landscapers, allowing us to prioritise improvements that deliver long-term benefits.

Little Harbour Children’s Hospice (St Austell) – Colourful Shelter: Refurbished following consultations in 2024, including the installation of vibrant rubber crumb flooring to improve safety and usability for children.

Richard House (Beckton) – Path of Life and Let’s Explore Gardens: Maintained in collaboration with DB Landscapes, ensuring the gardens remain accessible and manageable for hospice volunteers, while supporting engaging experiences for children.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT For The Year Ended 31 December 2025

The Nook (East Anglia Children’s Hospices, 2023) - The garden water pump was replaced, maintaining the functionality of irrigation essential to support the garden growth.

Keech House (2002/17) - A December 2025 visit identified three key maintenance projects, with the Courtyard Garden, originally designed by Adam Frost, prioritised for refurbishment in spring 2026.

St Oswald’s (2020) - A Greenfingers supporter worked with the hospice team to guide families in creating a Memorial Garden, funded entirely by donations, providing a meaningful space for reflection .

Ty Hafan (2021) - Minor refurbishment of the garden structure, including repairs to wooden ceiling cladding, completed in partnership with designers Joe & Vic Wade.

Chestnut Tree Hospice – Memorial Garden (2008) & Woodland Walk (2014) - Comprehensive maintenance included replacement of seating, turf, the entrance arbour, and sculpture bases. The Woodland Walk has been earmarked for further improvements in 2026/27 to enhance the 11-year-old pathways project and maintain accessibility.

These projects reflect Greenfingers’ ongoing commitment to garden longevity and sustainability, ensuring that every garden continues to provide therapeutic, engaging, and restorative spaces for children, families, and hospice staff across the UK.

Gardens in Progress

Several exciting projects are underway, extending the reach and impact of Greenfingers Gardens and ensuring that children, families, and hospice teams continue to benefit from safe, restorative, and engaging outdoor spaces.

Naomi House & Jack’s Place (Winchester) – Our largest project for 2026, this sensory garden will be designed by Helen Elks Smith and will cover over 1,000 sq. metres. The garden is being conceived to offer rich opportunities for play, learning, growth, care and reflection, with a variety of interactive and sensory experiences tailored to the needs of children and families. Landscaper appointment is pending and careful planning will ensure that the garden integrates seamlessly with the hospice grounds while meeting long-term accessibility and sustainability goals.

Haven House (Woodford Green) – Memorial Garden: Building on the success of the 2022 Woodland Walk, this project will create a dedicated Memorial Garden, providing families with a tranquil space to remember loved ones and reflect. At the heart of the garden will be a corten steel Memorial Tree, surrounded by carefully positioned seating and privacy hedging. The design balances peaceful contemplation with natural beauty, offering a restorative area within the wider woodland setting. Collaboration with Baylis Landscapes ensures that the project benefits from expert construction and horticultural support.

Little Havens (Benfleet, Essex) – Grow Your Own Garden: This existing garden, originally created in 2014, is being repositioned into a restorative space for parents during their children’s respite visits. The redesign, in partnership with Baylis Landscapes, focuses on creating a calm, restorative environment with opportunities for reflection, connection and interaction with nature. By adapting the space to meet the changing needs of families, the garden will continue to provide meaningful support alongside the hospice’s core care provision.

Dougie Mac (Stoke-on-Trent) – Woodland Way Extension: Due to hospice expansion and building work, the existing Woodland Way garden (2012) requires careful redesign. The project will update pathways, woodland learning areas, and covered structures to improve accessibility and usability while preserving the garden’s therapeutic qualities. The Herb Garden will also be refurbished, providing a sensory, interactive element for children and families. Landstruction Landscapes will support the project, ensuring high-quality delivery and integration with the hospice grounds.

These projects reflect Greenfingers’ commitment to growth, innovation, and sustainability, ensuring that every garden continues to provide safe, inspiring and accessible outdoor spaces that meet the evolving needs of children, families and hospice staff. By working closely with hospice teams, designers and contractors, we aim to deliver spaces that support emotional wellbeing, play, learning and meaningful connections with nature. We extend our thanks to all stakeholders and the Greenfingers Garden Committee for their invaluable guidance, dedication and support in making these gardens a reality.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT For The Year Ended 31 December 2025

Our Impact

Feedback from hospice teams, garden designers and landscapers demonstrates the profound difference Greenfingers Gardens make across all sites. Children enjoy safe, sensory-rich environments that encourage exploration, play and moments of independence, while families benefit from restorative outdoor spaces where they can connect, reflect and spend precious time together. Hospice staff consistently report that the gardens provide vital respite, supporting emotional wellbeing and enhancing their capacity to deliver compassionate care.

Hospice teams highlighted how gardens such as the Together Garden at Bluebell Wood offer intimate spaces for reflection during the most challenging moments, while the Kitchen Garden at Chestnut Tree Hospice enables children and families to engage in meaningful, shared activities that also contribute to the hospice kitchen. Designers and landscapers noted that collaborative planning with hospice teams ensures each garden meets the unique needs of children, families and staff, creating accessible and sustainable spaces for the long term.

The gardens have also strengthened our relationships with hospices, designers and contractors, who consistently describe working with Greenfingers as professional, flexible and committed to delivering excellent outcomes. Many commented on the shared sense of purpose and the opportunity to create spaces that truly make a difference, noting that even when challenges arose, the Greenfingers team maintained a problem-solving approach that safeguarded both quality and compassionate care.

Each garden stands as living evidence of compassionate design, strong partnerships and purpose-driven work, honouring childhood, supporting families and bringing light into some of the most difficult times of life. Through these gardens, Greenfingers continues to provide not only beautiful and functional outdoor spaces, but also lasting emotional and therapeutic impact for children, families and hospice teams alike.

Looking Ahead

Over the next two years, we look forward to working with hospices that have applied for Greenfingers Gardens, including:

We remain committed to maintaining both new and older Greenfingers gardens and, alongside our operational team, Garden Committee, and Board of Trustees, will continue to refine the charity’s overall Garden Strategy, with a focus on sustainability and longevity.

Our thanks are extended to the talented garden designers, dedicated landscapers, and hospices throughout the UK, whose collaboration and expertise bring Greenfingers Gardens to life in support of children, families, and carers.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT For The Year Ended 31 December 2025

2025 Financial Review

The charity had an outstanding year with income received amounting to £984,665, this is an increase of £310,693 (46%) on the previous year (2024: £673,972 as restated). This was achieved by the continued hard work of the Fundraising team and our many supporters.

The main sources of income in 2025 were from donations £584,397 (2024: £364,891), charitable activities £183,285 (2024: £106,607) and other fundraising activities £170,170 (2024: £126,541). Further information on the income for 2025 is detailed in the fundraising report.

The charity had a total expenditure of £1,249,082 (2024: £490,499), of which £1,042,715 was spent on charitable activities (2024: £350,875) and £206,367 (2024: £139,624) spent on raising funds.

There was a total expenditure of £957,303 on garden projects. Four garden projects were built during the year (£880,042) and two smaller projects were completed from the year before (£20,801). £56,460 was spent on garden makeovers, maintenance and planning for future gardens.

Fundraising expenditure of £206,367 (2024: £139,624) was 48% higher than 2024 due to the appointment of a full-time events fundraiser and increased event costs due to the increase in fundraising activities, notably the Floral Ball in the summer.

Overhead costs decreased by 13% at £64,376 (2024: £73,790) due to the associated costs of recruiting the Operations Director and the overlap in employment with the Director of Finance and Resources in 2024. It should be noted that a conscious effort continues to be made by the Directors and Trustees to keep expenditure low. Cash flow management continues to be a priority.

The Charity ended the financial year in a strong position. For the year ending 31 December 2025 the total fund balances were £1,193,906 (2024: £1,458,323 restated) of which £163,608 (2024: £133,551) are restricted funds for completion of the 2026 garden projects, including Haven House Memorial Garden, (£37,608) and a future project (£126,000).

The unrestricted reserves of £1,030,298 (2024: £1,324,772) are split into Designated Funds of £477,499 (2024: £725,040) for future garden projects where a firm commitment has been made to the Hospice, an Operational Contingency Fund of £378,526 (2024: £308,374), which is calculated as 9 months running costs. The remaining balance of £174,273 (2024: £291,358 restated) will enable the charity to continue its charitable activities during 2026 and beyond knowing the reserves are robust.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT For The Year Ended 31 December 2025

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 six months to one year, aiming to achieve a better interest rate. The aim is to achieve a rate that at least matches inflation. During 2025 rates reduced but remained high at around 4% on a fixed rate deposit. Continued use is being made of the CAF Deposit platform managed by Flagstone Investment Management in order to access better interest rates. At 31 December 2025 87% of the overall bank balance was held in deposits on the CAF Platform. Other deposit accounts are held in current and short notice accounts for ease of access. The deposits are formally reviewed quarterly with both the Finance Committee and 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 unforeseen repair bill;

The Trustees review the level of reserves annually in line with the budget and ten-year business plan. In addition, the Operational Team monitors reserves on a monthly basis, ensuring any significant variances or emerging risks are promptly identified. The Finance Committee reviews the reserves in detail at its quarterly meetings. As the charity relies entirely on donations and fundraising initiatives for its income, the Trustees have determined that a prudent minimum level of reserves should be maintained to cover at least nine months of fundraising and overhead costs. A budget of £378,526 has been allocated for 2026 (2025: £308,374). The Trustees consider this level of reserves adequate for the charity’s current operational needs, with new garden projects proceeding only once sufficient funds are secured.

Total Charity Funds at 31 December 2025 were £1,193,906 (2024: £1,458,323 as restated). This includes restricted reserves of £163,608 (2024:£133,531) which are retained to deliver specific garden projects, where the design and build are in process. The unrestricted reserves of £1,030,298 (2024: £1,324,772 as restated) are split between:

Costs are continually being reviewed, resulting in a considered tender process as more value engineering is undertaken. The Trustees believe that with careful controls there will not 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) TRUSTEES REPORT For The Year Ended 31 December 2025

Fundraising & Communications Report

2025 was a highly productive year for fundraising and communications. Thanks to the continued generosity of our supporters, partners and volunteers, we strengthened our income streams, raised awareness of our work, and continued creating inspiring outdoor spaces for children with life-limiting conditions and their families in hospices across the UK.

Throughout the year, we were privileged to work alongside a passionate community of supporters from the horticultural industry and beyond. Their commitment not only raised vital funds but also championed the positive impact of Greenfingers gardens for children and families spending precious time together in hospice care.

Income Highlights

Fundraising across events, partnerships, community activities and regular giving delivered another strong year of support. We are particularly grateful for the loyalty of our industry supporters and corporate partners, who continue to champion Greenfingers through campaigns, sponsorships and awareness initiatives.

We were delighted to have the continued support of Clarins, whose partnership and fundraising initiatives contributed both funds and awareness for Greenfingers during the year. A particularly notable moment in 2025 was a major donor’s extraordinary gift of £100,000, providing a significant boost to our fundraising efforts and directly supporting the creation of future hospice gardens.

We are also deeply thankful to the many grants and charitable foundations that provided vital funding throughout 2025. Their support enables us to plan and deliver projects with confidence, ensuring Greenfingers gardens continue to bring comfort, peace and joy to children and families across the UK.

Garden Re-Leaf Day and Industry Fundraising

Garden Re-Leaf Day remains a highlight of the fundraising calendar, uniting individuals and businesses across the horticultural sector. In 2025, participants took part in sponsored walks, cycles, in-store events, raffles, and other creative fundraising activities, demonstrating the sector’s collective support and raising both vital funds and awareness.

Throughout the year, additional fundraising events and initiatives organised by supporters, retailers and partners introduced new audiences to the charity and highlighted the transformative impact of Greenfingers gardens.

The Floral Ball and Silver Anniversary Appeal

A major highlight of the year was the Greenfingers Floral Ball, which brought together over 250 supporters for a memorable evening of celebration and fundraising. During the event, we proudly announced that the ambitious target for the Silver Anniversary Appeal had been achieved, raising £2,000,025 to support the continued creation of Greenfingers gardens in children’s hospices across the UK.

This achievement reflects several years of dedication, generosity, and collaboration from our supporters. The Floral Ball provided a fitting opportunity to celebrate this collective success, thank all contributors, and conclude our 25th Anniversary celebrations.

Communications and Awareness

Communications remained central to sharing the impact of Greenfingers gardens and recognising the generosity of our supporters. In 2025, we strengthened storytelling across digital channels, media relations, and industry communications, ensuring that the voices of families, hospice teams, and garden designers were at the heart of our messaging.

Media coverage across trade and national publications, combined with growing engagement on social media and our website, broadened awareness of the charity and the therapeutic value of hospice gardens.

Garden Shows and Outreach

In 2025, Greenfingers attended three major Garden Shows nationwide at no cost, significantly increasing visibility and engaging thousands of visitors.

Harrogate Flower Show – Butterfly Garden

The Butterfly Garden, designed by Pip Probert for British Garden Centres, provided the charity with an opportunity for Greenfingers to showcase the charity’s work, share information about therapeutic hospice gardens with garden enthusiasts from across Lancashire, Cumbria, Yorkshire, and the Northeast.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT For The Year Ended 31 December 2025

Gardeners’ World Live (at the NEC) – Garden of Colour

Designed by Pip Probert, the Garden of Colour highlighted the key elements of a Greenfingers garden: Play, Grow, Learn, Care, and Remember. Positioned at a prime entrance and exit, the garden allowed Greenfingers staff and volunteers to engage directly with visitors and distribute over 5,000 leaflets. We are grateful for the generous support from Evergreen Garden Care and British Garden Centres for sponsoring this garden and to Paul Taylor Landscaping for repurposing garden elements into local hospice gardens.

RHS Flower Show Wentworth Woodhouse - Together Garden

Sponsored by Pentola Ltd and designed by Phil Hirst and Joanne Charlton, the Together Garden was constructed by Jus Landscapes at the Show. As well as attracting thousands of visitors, the garden received coverage in local and national media. The garden resonated emotionally with attendees and effectively showcased the therapeutic and inspirational role of Greenfingers gardens. Following the Show, the garden was relocated to Bluebell Wood Children’s Hospice in Sheffield, ensuring its continued impact for life-limited children and families.

These events provided invaluable opportunities to raise awareness of the charity’s work, engage directly with the public, and highlight the positive impact of therapeutic gardens on children and families in hospices across the UK.

Thank You to Our Supporters

Our fundraising and communications achievements in 2025 would not have been possible without the dedication of many individuals and organisations. We extend sincere thanks to the Fundraising & Communications Committee for their guidance and to our Greenfingers Ambassadors and volunteers whose advocacy amplifies our message and inspires others to support our work.

We are also grateful to our grants, foundations, major donors, and corporate partners, whose generosity ensures that Greenfingers can continue creating therapeutic and inspirational spaces for children and families across the UK.

Looking Ahead

As we look to the future, we remain deeply grateful to every supporter who makes our work possible. From industry partners and corporate sponsors to individual fundraisers, volunteers, and donors, every contribution brings us closer to our vision: ensuring that every children’s hospice in the UK has access to a beautiful, therapeutic garden. Together, we continue to grow something truly special.

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GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT For The Year Ended 31 December 2025

Aims and Objectives for 2026

The aim of Greenfingers Charity is to support life-limited children, their families, and carers who spend time in children’s hospices across the UK by creating beautiful, therapeutic garden spaces that offer opportunities for play, rest, reflection, and connection with nature. These specially designed outdoor environments provide moments of joy, comfort, and togetherness for families facing incredibly challenging circumstances, enabling them to spend precious time outdoors away from the bedside.

Through its work, Greenfingers also aims to become a nationally recognised charity, known for its expertise in therapeutic garden design, its measurable impact on the wellbeing of children and families in hospices, and its role as a leading voice within the charity and horticultural sectors.

The charity’s strategic fundraising initiative, the Healing Hand, Helping Hearts Appeal, underpins Greenfingers’ ambitions by seeking to generate sustainable income of £1 million annually. This funding will enable the charity to continue creating and maintaining therapeutic gardens, develop a pipeline of gardens for 2026/27, and support hospices currently awaiting a Greenfingers garden.

Strategic Objectives

To deliver its charitable aims, the charity has established the following key objectives for 2026:

1. Create therapeutic gardens in children’s hospices across the UK

Subject to available funding, Greenfingers aims to design and build new gardens where outdoor spaces are limited or unsuitable, ensuring children, families, and hospice teams benefit from well-designed, inclusive, and accessible outdoor environments. The charity’s long-term ambition is to ensure that every children’s hospice in the UK has access to a Greenfingers garden.

2. Maintain and refresh existing Greenfingers gardens

The charity is committed to ensuring that its gardens continue to thrive for many years. Through the ongoing maintenance programme, volunteer support, garden refresh initiatives, a target of at least six volunteering days in Greenfingers gardens each year as well as working with our Garden Ambassadors, the charity works with hospices and industry partners to ensure these spaces remain safe, vibrant and welcoming.

3. Raise sustainable income through the Healing Hand, Helping Hearts Appeal Greenfingers will aim to generate sustainable funding to support garden creation and maintenance through corporate partnerships, fundraising events, trusts and foundations, individual giving, and continued support from the horticultural industry and wider community. In 2026, the charity plans to strengthen fundraising capacity by recruiting a Philanthropy Manager, ensuring continued growth and longterm stability.

4. Strengthen partnerships with the horticultural industry and supporters The charity works closely with garden designers, landscapers, horticultural businesses, suppliers, volunteers and supporters who contribute their skills, time, and resources. The charity will continue to build on the success of the Garden Ambassador programme, maximising engagement, extending its reach and ensuring high-quality garden delivery.

5. Raise awareness of the importance of therapeutic gardens in hospice care and build national recognition Greenfingers aims to increase understanding of the benefits that outdoor spaces provide for children with life-limiting conditions and their families. Through communications, events, media and strategic partnerships, the charity will continue to measure and showcase the impact of its gardens, strengthen its reputation, and continue to establish itself as a nationally recognised leader in therapeutic garden design for hospices.

6. Ensure strong governance, environmental and organisational sustainability

Trustees remain committed to maintaining high standards of governance, financial oversight and operational management. This includes developing a Trustee succession plan, continuously reviewing the strategic plan, ensuring resources are effectively allocated, and encouraging professional development among staff. These actions help ensure the charity can deliver its mission effectively, responsibly, and with long-term impact.

15

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT For The Year Ended 31 December 2025

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:

Sue Allen Richard Capewell (Voluntary Treasurer) Tammy Woodhouse Adam Wigglesworth (Resigned 23 January 2025) Heidi Towse Alastair Peat Richard Claxton (Resigned 30 September 2025) Boyd Douglas-Davies (Voluntary Chairman) David Carey Roger Head (Appointed 30 October 2025) Rob Jones (Appointed 30 October 2025)

Key Management personnel :

Director of Fundraising & Communications Linda Petrons Operations Director Neil Sewell

Founder President: Richard Jackson

Honorary Members:

John Little, Chris Webb, John Ashley, Jane Livesey, Caroline Owen, Andy McIndoe, Warren Haskins

Patrons:

Jim Carter CBE, Dame 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 10 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.

16

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT For The Year Ended 31 December 2025

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 Operations Director 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 Directors have 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 notes 11 & 13 to the accounts.

The pay of the staff is intended to be reviewed annually on a discretionary basis. An increase of 4% was awarded to all staff effective 1 January 2025. The charity is auto-enrolled into the NEST pension scheme. The employer's contribution to the scheme remains at 5%.

During the year, the charity continued to be supported by a combination of permanent members of staff and freelance roles.

The Director of Fundraising and Communications and the Operations Director were together responsible for the day to day running of the charity. The voluntary Chairman devoted his time to overseeing the charity's key objectives.

As at the end of 2025 there were five permanent members of staff (three full time and two part time), supported by two freelancers, a Trust Fundraiser and a Digital Communications Officer.

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 assistance 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, and carry out ad hoc tasks. Their effort and dedication is invaluable and directly helps Greenfingers Charity deliver its charitable aims.

17

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) TRUSTEES REPORT For The Year Ended 31 December 2025

Risk Management

The Trustees are responsible for overseeing the charity's risk management 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:

between Board meetings, to review cash flow and expenditure. Quarterly management reports are presented to the Board

Financial sustainability is a 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

Boyd J. Douglas-Davies Date: 05-Jun-26

Voluntary Chairman

Greenfingers Charity, Unit 9 Station Approach,

Wendover, Bucks. HP22 6BN

18

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 2025.

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

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended 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

10/06/2026 Dated:

19

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT For The Year Ended 31 December 2025

----- Start of picture text -----
Unrestricted Restricted Total Total
2024 (As
funds funds 2025
restated)
Notes £ £ £ £
INCOME FROM:
Donations and legacies 2 215,044 369,353 584,397 364,891
Charitable activities 3 183,285 - 183,285 106,607
Other fundraising activities 4 170,170 - 170,170 126,541
Investments 5 46,813 - 46,813 75,933
Total income 615,312 369,353 984,665 673,972
EXPENDITURE:
Raising Funds 6 206,367 - 206,367 139,624
Charitable activities 6 85,412 957,303 1,042,715 350,875
Total expenditure 291,779 957,303 1,249,082 490,499
Net income/(expenditure)for the year 323,533 (587,950) (264,417) 183,473
Gross transfers between funds 18 (618,007) 618,007 - -
Net movement in funds (294,474) 30,057 (264,417) 183,473
Fund balances at 1 January 2025 1,324,772 133,551 1,458,323 1,274,850
Fund balances at 31 December 2025 1,030,298 163,608 1,193,906 1,458,323
----- End of picture text -----

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

20

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET As At 31 December 2025

Notes
Fixed assets
Tangible assets
14
Total Fixed Assets
Current assets
Debtors
15
Cash at bank and in hand
Total Current Assets
Current liabilities
Creditor amounts falling due within one year
16
Net Current assets
Total assets less current liabilities
Net Assets
The funds of the charity:
Restricted funds
17
Unrestricted funds:
19
General Reserves
Operational Contingency Reserves
Designated Funds
Total Charity Funds
21		 2025
2024
(As restated)
£
£
787
1,960
787
1,960
39,611
71,209
1,171,804
1,400,750
1,211,415
1,471,959
18,296
15,596
1,193,119
1,456,363
1,193,906
1,458,323
1,193,906
1,458,323
163,608
133,551
174,273
291,358
378,526
308,374
477,499
725,040
1,193,906
1,458,323

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 2025. 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.

The accounts were approved by the Board on 05 June 2026

Chair of Trustees Boyd J. Douglas Davies

Treasurer (Trustee) Richard Capewell

21

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) CASH FLOW STATEMENT For The Year Ended 31 December 2025

----- Start of picture text -----
2025 2024
Notes £ £
Cash used in operating activities 23 (275,289) 46,433
Cash flows from investing activities
Interest income 46,813 62,910
Purchase of tangible fixed assets (470) (1,018)
Cash provided by (used in) investing activities 46,343 61,892
Increase(decrease) in cash and cash equivalents in the year (228,946) 108,325
Cash and cash equivalents at the beginning of the year 1,400,750 1,292,425
Total cash and cash equivalents at the end of the year 1,171,804 1,400,750
----- End of picture text -----

22

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2025

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 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. 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 Opera�onal Con�ngency Fund represen�ng nine months of normal spend of the charity including recogni�on 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.

23

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES ON THE ACCOUNTS For The Year Ended 31 December 2025

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:

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.

n) Prior period adjustment

The accounts have been restated to incorporate accrued interest on bank deposits as at 31 December 2024. The resulting adjustments has meant both income and debtors have been increased by £13,023. The change has resulted in total charity funds b/fwd at 1 January 2025 increasing by £13,023.

24

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2025

2 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
£
£
1,302
-
7,620
129,150
11,254
67,608
187,836
170,000
208,012
366,758
7,032
2,595
215,044
369,353		 Total
Total
2025
2024
£
£
1,302
35,000
136,770
22,913
78,862
29,547
357,836
262,410
574,770
349,870
9,627
15,021
584,397
364,891

Restricted Grant making Trust Donations totalling £129,150 were received by the charity during the year for specific garden projects (2024: £16,200). Grants were received from The Creative Health Trust, The National Lottery Community Fund, The Hedley Foundation, The Hobson Trust, The Bernard Sunley Trust and The Bupa Foundation.

Other donations included restricted donations from LOFA £6,500 (2024: £7,500) restricted to Acorns Childrens Hospice, £30,000 from Pentola Ltd for the RHS Wentworth Woodhouse show garden, £1,000 from SBM Life Sciences for trees, £37,500 from a private donor for Chestnut Tree House Hospice and £125,000 from a private donor for a future project.

Donations in kind were received for hospice garden materials, plants and maintenance from: Noma Lighting, Arbour Landscapes, Greewood Plants, The Solar Centre and Roman Bank Nurseries.

The Charity benefitted from a donated stand at GLEE Exhibition and the HTA Plant Show this year. Other forms of donations gifted were in the form of refreshments and raffle prizes for a number of events. There were also generous donations of time and resources for photography, film making and production of our Annual Review.

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
Charity of the Year
Conferences and Awards (Garden Trade Events)
Trade Promotions
Schools
Outside Events
Auctioneers Project (Turn Old into Gold)
Horticultural Society Golf Day
(including Klondyke Strikes Garden Centres and British Garden Centres)
4 Income from fundraising events
Garden Re-Leaf Day
Sponsorship
Floral Ball (Fundraising Dinner in 2024)
Floral Friday
London Landmarks Half Marathon
Wing Walk
Dragon Boat Race
Greenfingers Quiz		 2025
2024
£
£
61,518
16,467
44,059
43,045
58,127
34,050
2,427
206
2,285
2,017
5,080
3,286
9,789
7,536
183,285
106,607
2025
2024
£
£
56,055
73,381
12,750
0
75,911
35,008
7,333
3,381
9,623
-
-
3,673
6,308
9,374
2,190
1,724
170,170
115,443

25

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2025

5 Investment Income

Most of the charity's investment income of £46,813 (2024:£75,933 as restated) arises from money held in fixed term deposit accounts held via the CAF Charity Deposit platform managed by Flagstone Investment Management.

6 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 7)
Website costs
Governance costs (Note 9)
Support costs (Note 9)
Insurance Costs
Postage & stationery (Note 9)
Public Relations		 Charitable
Fundraising
Total
Total
Expenditure
Costs
2025
2024
£
£
£
£
98,744
98,744
58,001
20,708
20,708
24,380
85,911
85,911
56,315
957,303
-
957,303
257,956
7,979
-
7,979
7,601
13,685
-
13,685
18,938
50,011
-
50,011
54,486
1,068
-
1,068
1,013
680
1,004
1,684
1,295
11,989
-
11,989
10,514
1,042,715
206,367
1,249,082
490,499

Expenditure on charitable activities was £1,042,715 (2024:£350,875) of which £85,412 was unrestricted (2024:£139,624) and £957,303 was restricted (2024:£257,956) to garden projects.

7 Project expenses

This table shows the costs of the Garden projects in 2025
Completed Projects:
Derian House, Chorley. Opened July 2024
EACH, The Nook, Norwich -Build completion. Opened July 2025
Jigsaw Children's Hospice, Cumbria-Opened in June 2023
Demelza House, Kent. Opened May 2024
James Hopkins Trust, Gloucester. Completed November 2024
Julias House Hospice, Dorset, Music Cabin. Completed Dec 2024
Acorns, Walsall, Centred Play Garden. Opened October 2025
Hope House, Oswestry, Gathering Heart Garden. Opened September 2025
Chestnut Tree House, Arundel, Kitchen Garden. Opened September 2025
Bluebell Wood, Sheffield, The Together Garden. Opened September 2025
Projects In progress:
Garden Makeover Program-Acorns, Worcester Canopy & Pergola, Little Havens planning
Garden Maintenance/Refresh Programme.
Future Project Research and Preparation:
Planning / New Gardens		 2025
2024
£
£
0
1,332
18,711
9,288
0
242
0
2,000
0
67,075
2,090
14,503
246,940
47,154
311,215
38,341
188,691
12,379
133,196
9,780
11,867
26,662
40,032
28,408
4,561
792
957,303
257,956

26

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2025

8 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
2025
2024
£
£
£
£
(1,042,715)
(206,367)
(1,249,082)
(490,499)
183,285
170,170
353,455
233,148
584,397
-
584,397
364,891
(275,033)
(36,197)
(311,230)
107,540

9 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
Legal fees
Governance
Bank Charges
Governance
Office costs & support
Time spent		 Office
Governance
Total
Total
Support
Costs
2025
2024
£
£
£
£
27,800
4,674
32,474
40,088
22,211
2,273
24,484
22,891
680
0
680
367
-
3,840
3,840
3,660
-
2,742
2,742
5,148
-
156
156
1,636
50,691
13,685
64,376
73,790

27

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2025

----- Start of picture text -----
||||| |---|---|---|---| |10|Net income/(expenditure) for the year|2025|2024| |£|£| |This is stated after charging:| |Independent Examination fees|3,840|3,660| |Depreciation and other amounts written off fixed assets|1,643|2,562|

----- End of picture text -----

11 Analysis of staff costs, Trustee remuneration and expenses, and the cost of key management personnel

----- Start of picture text -----
|||| |---|---|---| |Employment costs:|2025|2024| |£|£| |Salaries and wages|169,117|129,298| |Social security costs|11,357|7,613| |Pension costs|8,456|6,465| |188,930|143,376|

----- End of picture text -----

The employment costs were higher during 2025 due to:

-the appointment of a Events Fundraiser in January 2025

-the 4% salary increase was awarded to all employees who had passed their probation on 1 January 2025.

No employees had employee benefits in excess of £60,000 (2024: none). There are currently no other employee benefits. The charity incurred pension costs from 1 July 2017,as a result of Auto enrolment and re-enrolled in November 2023.

The charity Trustees did not receive any remuneration for holding office as Trustees of the charity (2024: £nil) However, two trustees (2024: four) were reimbursed for specific travel and subsistence expenses totalling £2,666 (2024: £1,344).

The key management personnel of the charity comprises of the Trustees, Director of Fundraising & Communications and the Operations Director.

The employee benefits of the key management personnel for the charity was £105,480 (2024: £103,298).

12 Staff Numbers

The average monthly headcount during the year was 5.0 staff on payroll (2024: 4.2 staff)

and the average number of full time equivalent employees (including part-time staff) was 4 (2024:3).

----- Start of picture text -----
|||| |---|---|---| |Number of employees (at 31 December 2025)|2025|2024| |Number|Number| |Director of Fundraising & Communications-Full Time|1.0|1.0| |Operations Director-Full Time|1.0|1.0| |Finance Manager-Part Time|0.6|0.6| |Fundraising & Events Administrator-Part Time|0.4|0.4| |Events Fundraiser-Full Time|1.0|0.0| |4.0|3.0|

----- End of picture text -----

28

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2025

13 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:

Millbrook Garden Centre
T Woodhouse / S Allen
Ayletts Garden Centre
A Wigglesworth		 2025
2024
Income
Expenditure
Income
Expenditure
13,662
-
25,052
-
434
-
1,000
-
14,096
-
26,052
-

There were no outstanding balances with related parties at 31 December 2025 (2024: £nil).

14 Tangible fixed assets

Cost
At 1 January 2025
Additions
Disposals
At 31 December 2025
Depreciation
At 1 January 2025
Charge for the year
Disposals
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024
15 Debtors
Trade Debtors
Accrued Income
Prepayments
16 Creditor amounts falling due within one year
Trade Creditors
Other taxation & social security
Accruals and deferred income		 Total
£
£
10,681
10,681
470
470
-
-
11,151
11,151
8,721
8,721
1,643
1,643
-
-
10,364
10,364
787
787
1,960
1,960
2025
2024
(As restated)
£
£
3,195
0
35,395
69,428
1,021
1,781
39,611
71,209
2025
2024
£
£
6,020
8,873
12,276
6,123
-
600
18,296
15,596
Fixtures,
fittings &
equipment

29

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2025

17 Analysis of movements in restricted Fund
Children's Hospice Gardens
Balance brought forward at 1 January 2025
Incoming resources
Outgoing resources
Transfer from unrestricted funds
Balance carried forward at 31 December 2025		 2025
2024
£
£
133,551
185,880
369,353
85,831
(957,303)
(257,956)
618,007
119,796
163,608
133,551

The balance on the restricted fund will be used to fund future children's hospice garden projects, specifically the garden projects at Haven House (£37,608), and a future garden yet to be commissioned (£126,000)

18 Analysis of movements in unrestricted funds
Balance brought forward at 1 January 2025
Incoming resources
Outgoing resources
Transfer to restricted funds
Balance carried forward at 31 December 2025
19 Statement of unrestricted funds:
Designated Fund
Operational Contingency Fund
General Reserves
Balance carried forward at 31 December 2025
20 Statement of designated funds:
EACH, The Nook, Norwich. Ongoing maintenance costs
Acorns, Walsall, Centred Play Garden. Opened October 2025
Hope House, Oswestry Gathering Heart Garden. Opened September 2025
Bluebell Wood, Sheffield, The Together Garden. Opened September 2025
Chestnut Tree House, Arundel, Kitchen Garden. Opened September 2025
Haven House Memorial Garden - 2026
Naomi's House and Jacksplace -2026
Garden Makeovers (Little Havens) - 2026
Garden Maintenance Programme
Ambassadors Programme
Planning / New Gardens
Balance carried forward at 31 December 2025		 2025
2024
£
£
1,324,772
1,088,970
615,312
588,141
(291,779)
(232,543)
(618,007)
(119,796)
1,030,298
1,324,772
2025
2024
£
£
477,499
725,040
378,526
308,374
174,273
291,358
1,030,298
1,324,772
2025
2024
£
£
0
11,701
0
143,000
5,130
270,000
0
55,692
0
58,250
82,392
0
300,000
0
60,000
63,658
29,977
33,636
0
21,600
0
67,503
477,499
725,040

30

GREENFINGERS CHARITY (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS For The Year Ended 31 December 2025

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 has been maintained at nine months of normal spend 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.

21 Analysis of net assets
Fixed assets
Current assets
Current liabilities
Total		 Unrestricted
Restricted
Total
Fund
Fund
Funds
787
-
787
1,047,807
163,608
1,211,415
(18,296)
-
(18,296)
1,030,298
163,608
1,193,906

22 Operating Lease commitments

At 31 December 2025 the company had one outstanding commitment for future minimum lease payments under non-cancellable operating leases:

Less than one year
One to two years
Two to five years		 2025
2024
£
£
17,777
16,933
17,777
17,777
4,444
22,221
39,998
56,931

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

Net movement in funds
Add back depreciation charge
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		 2025
2024
£
£
(264,417)
170,450
1,643
2,562
(46,813)
(62,910)
31,598
(10,424)
2,700
(53,245)
(275,289)
46,433

31