2023-03-31-accounts - Plantnetwork

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			R Bumley
			SHenington
			P Horry
			ACrook
			H Birkelt
			PEsseen
			N Thomas			(Appointed	28April 2022)
			M Brent			(Appointed	28April 2022)
			SMoss			(Appointed	9May 2022)
			SRedstone
			N Chivers
			Rytgson
			ASteels
			D Murray
			D Lupton			(Appointed	24 May 2022)
Honorary	president		Matthew Jebb
Secretary			Mercy Morris
Charity number			1081747
Company	number		3777793
Registered		oSice	C/0 Critchleys		LLP
			Beaver House
			23-38 Hythe Bridge Street
			Oxford
			Oxfordshire
			OX12EP
Independent		examiner	Critchleys	Audit	LLP
			Beaver House
			23-38Hythe Bridge Street
			Oxford
			OX12EP

		Unresbtcted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
	Notes	2023 8	2023 f	2023 5	2022 8	2022 8	2022 5
Income from:
Donations and
legades		449	11,218	11,667	150	23,057	23,207
Charitable acliviTies		43,792		43,792	45,457		45,457
Investments		93		93	4		4
Total income		44,334	11,218	55,552	45,611	23,057
~EChl
Charitable acfiviTies		44,429	5,901	50.330	34,814	1,066	35,880
Net (expenditurejlincome
forthe yearf
Net movement	in funds	(95)	5,317	5,222	10,797	21,991	32,788
Fund balances	at 1 April
2022		74,639	23,991	98,630	63,842	2,000	65,842
Fund balances	at 31
March 2023		74.544	29.308	103,852	74,639	23,991	98,630

1	Accoun5ng policlea		(Continued)	(Continued)
	Basicfinancial fiabfirties
	Basicfinandal liabilities, induding creditors and bank loans sre iniTially recognised at transaction price unless
	the arrangement constitutes a finandng transaction. where the debt		instrument is measured at the present
	value ofthe future payments discounted at a market rale ofinterest.		Finandal liabiTrties dassified	as payable
	within one year are not amortised.
	Debt instruments are subsequently cerned at amorbsed cost, using the eifedive interest rate method.
	Trade creditors are obligations to pay for goods or services that have operafions from suppliers. Amounts payable am dassiTied as current		been acquired in the ordinary course of liabilities if payment is due within one
	year or less. If not, they are presented as	non-current liabilities. Trade creditors are recognised		inilially at
	transaction price and subsequently measured	at amortised cost using	the eifective interest method.
	Derecognilion offinsncisl lfsbfillies
	Financial liabilities are derecognised when	the charity's contractual	obligations expire or are discharged or
	cancelled.
1.10	Employee benefits
	The cost ofany unused holiday entigement	is recognised in the period in which the employee's services are
	received.
	Terminafion benefits are recognised immediately as an expense when the charity is demonstrably			committed
	to terminate the employment ofan employee	orto provide termination	benefits.
1.11	Regrsment benefits
	Payments to delined contribution retirement	benefit schemes are charged as an expense as they fall due.
2	Critica accounting esgmates snd judgements
	ln the application ofthe charity's accounting	policies, the trustees are	required to make judgements,	esbmates
	and assumptions about the carrying amount	ofassets and liabiliTies	that are not readily apparent	from other
	sources. The esbmates and associated assumpfions are based on historical experience and other			factors that
	are considemd tobe relevant Actual resufis	may differ from these estimates.
	The estimates and underlying assumptions	are reviewed on an ongoing basis. Revisions to		accounting
	estimates are recognised in the period in which the estimate is revised where the revision agects only that
	period, or in the period ofthe revision and	future periods where the	revision alfects both current	and future
	periods.

Donafrons and legacies	Donafrons and legacies
				esblcled		Uhrssnlciad
				funds		8nds
			2023				2022
			6				6
Donafiens and gills					446			150
Grams receivable				11,218	11218		23,057	23,057
				11,218	11,667
Grants celvsble	forsore acgvigee
greases				11,218	11218		10,657	10.657
Rover Hoignrbuiat	Socletf Bursrvtes						64QQ
Stanley Srngt (Utct	Horbcubural	Tnnt					3,000	3,000
				11.218	11,218			23,057

4	Charibrble	a	c5v)ties
					Unrestricted	Unrestricted
					funds	funds
					2023 f	2022
	Subsoiptions				20,023	18,785
	Conferences				168	3,157
	Workshops	and forums			3,839	1,125
	Sponsorship				1,779	5,388
	Miscellaneous		(ads &	mailing)	17,983	17,002
					43,792	45,457
5	invesbnents
					Unrestricted	Unresbicted
					funds	funds
					2023f	2022f
	Interest receivable				93	4
6	Charitabfe	activities
					2023f	2022f
	Forum work	groups and conferences
	Share ofsupport costs (see note 7)				39,626	32,061
	Share ofgovernance			costs (see note 7)	4,344	3,818
					50,330	35,880
	Analysis by		fund
	Unrestricted		funds		44,429	34,814
	Reslricted funds				5,901	1,066
					50,330	35.880

Support c	osts
		Support	Governance	2023	Support	Governance	2022
		costs f	costs		costs f	costs f
Stafi costs		34,827		34,827	29,840		29,840
Depredagon		115		115	263		263
Otfice and	other costs	1,836		1,836	1,958		1,958
Travel, Uaison and
meefing
Independent	examiner
fee			3,045	3,045		1,575	1,575
Other professional fees			13	13		1,038	1,038
Other fees	to
independent	examinem		1,286	1,286		1,205	1,205
		39,626	4,344	43,970	32,061	3,818	35.879
Analysed between
Chariitable	activities	39,626	4,344	43,970	32,061	3,818	35,879

The average monthly number ofemployees during the	year was:
	2023	2022
	Number	Number
Administrator/coordinator
Employment costs	2023f	2022
Wages and salaries	32,762	28,045
Other pension costs	2,065	1,795
	34,827	29,840

11	Tangible gxed assets	Tangible gxed assets
					Oiiice	Equipment
						8
	Cost
	At 1April 2022					1,524
	Additions					919
	At31 March 2023
	Depreciation and impairment
	At 1 April 2022					1,524
	Depreciagon charged	in	the year			115
	At31March 2023					1,639
	Canying amount
	At 31 March 2023
12	Debtors
					2023	2022
	Amounts falling due	within one year.				8
	Trade debtors				1,375
13	Creditors: amounts	falling due within one year
					2023f	2022 8
	Deferred income			14	8,490	7,788
	Accruals				3,086	1,655
					11,576	9,443
14	Defelred lncollle
					2023
					8
	Arising from subscriptions		and income in
	advance				8,490	7,788


Delienad income				(Continued)
			2023	2022
			E	E
Deferred income is	induded	within:
Current liabilities			8,490	7,788
Movements in the year:
Deferred income at	1 April 2022		7,788	10,571
Released from previous periods			P,788)	(10,571)
Resources defened	in the year		16,062	7,788
Deferred income at	31 March	2023	16,062	7,788
Warning! Figures	do not agree by:		P,572)

		Movement	in funds		Movement	in funds
	Balance at	Income	Expenditure	Balance at	Income	Expenditure	Bakmce at
	1April 2e21			1April 2022		21	Inarch 2022
				E	E	E	E
Database
protect	2,000			2,000			2,000
Online project		3,000	(1,066)	1,934		(544)	1,390
RHS
Bursaries							9,400
Cralt skills for
Garden
Conservation		10,657		10,657	11,218	(5,357)	16,518
	2,000	23,057	(1,066)	23,991	11,218	(5,901)	29,308

Analysis of	net assets	between funds
		Unresbicted	Restricted	Total	Unrestricted	Resbtcted	Total
		funds	funds		funds	funds
		2023 8	2023 f	2023 8	2022	2022	2022 8
Fund balances at 31
March 2023	are
represented	by:
Tangible assets		&04		804
Current assets(tiabitilies)		73,740	29,308	103,048	74,639	23,991	98,630
			29,308	103,&52	74,639	23,991	98,630