RECISTERED COMPANI. NIJ1BF.R: 0375.190tI (F.ngland and 1S'ale$} REGISTF.RF.D CHARITY NIINqBER: 1082954 REPORT OF THE TRUSTEES AND UNAIIDITED FINANCIAL STATEMEf*TS FOR THE I'EAR ENDLD 31 L¥IARCH 2026 FOR THE C..4RDEN C.ATE PROJECT LTD. Spurling Cannon Chartered Certified Accoun¢aDts 424 Nlargate Road RamsEate Klnl CTI 2 6SJ
THE GARDEN CATE PROJEcf LTD. CONTENTS OF THE FI)A.NCIAL STATE.IIENTS FOR THE YE.AR ENI)ED 31 MARCH 21126 Report of the Tru51ee5 Independent Examiner's Report Statement of Financial Aclii'Aties Balante Sheet Notes to the Financial Statemtnts X to 13
THE CARDEN CATE PROJEC[ LTD. IRECISTERED NUMBER: 0375390R) REPORT OF THE TRI'STEES FOR THE I'E.4R EDED37 NIARCH 2026 The Irusle¢% who a 21%0 dire¢iot5 of Ihe ¢haiity for the putwJse5 of Compani<% Act 2(M)6. present their report with the financial statements of the charity. for the year ended 31 Mareh 1076. Tie SleeS have adopted the provision£ of Accounting and Reporting by ChaiitjL'S.' StatLn]Lnt of RLLUltitnLndcd PidctlLL apJlicdblc ts) LlwitiL% prCPlTr their dccounts Jn dccurduncc with the FinanLidl ReportinE Standard applicable in the UK and Republic of Ireland {fRS I O?) (effectiN't l Javuary 2019}. OBJECTIVES AND.4CTIVITIES a. POLICIES AND OBJECTIVES Thl objLLtivcs of thL ChaTity arL to prvmotc thL prthcrvatioll und sufc¥uar(Jing of n]Lntal hcalth anij thc [lIcf of r505 suffL'ring trom menial disorders in association with the National Association ol Nlental Health. The charity also proi'ides support tor adults with Itarning disabilities. The Tru5lees have an asreejnenl with Kenl Couniy Council lo provide day suppori Services. b. ACTIVITIES TrOR ACHIEVING oBJcTIVEs Our funding LoniLs from dJL G2rdLll GaiL faiiliiy inc liftonvillc. This Th)w nlljs with rLgards to dircci paymLnis atid outsidL rLsoufLLS le. PTivate donations, fund raising and giani applicalTr5. Page I
THE CARDEN CATE PROJEC[ LTD. IRECISTERED NUMBER: 0375390R) REPORT OF THE TRI'STEES FOR THE I'E.4R EDED37 NIARCH 2026 ACHIEI'EMENTS AND PERFoRflNCE a. KEY FINANCIAL PERFORN1AhCE DIcAToRs The Garden Gate projeci is a Comlnunil garden f(Kused on the cohesion and wellbeing of our local comrnunity. li tnables people with ILurniThg disubilitlLb andlor mental htrdlth nccds to impruvc the qlIty of ljfc. s(Kial IntcrdLtion phySJLdl und mcntal hcalth in a 5upponivt community enNironwnent. The Garden Gate receiveq %tattitory fiinding either directlv or indirectly via ihe Care Act 120141 but this fuiidinby 18 no IDngper su(ficieni 10 meet ever increasing eosis and as such. the Gard¢n Gale supplements its income ihrough fund raising activities and other mLthods Ot iniumc gLniration. The main aiin of the irusiees is to conLinLLt Itp meet the needs of ils clien15 for a5 long as ihey are able to e%'en if all public funding wcrc to CCiL%C Thc Ciard¢n Gatr's rcscrvc pTrli¢Tr %tslc.% that Ihi charity should hold %uifici£nl rc%crvcs at all timc% which allow for Ihc continuaiion L)f qiiality s¢Tr'ices to lis ¢lienis for a period of ai leasi >iX monih> in rhe unlikel!. scenario of all public funding ¢e85ing. ThL of providing six mondjs ol scrviLL% LhangL% annually. partiLularlJ as thc trllsiCCS afL conyniltLd to inLfLasing thL wagLs of their ernplojees on an annual basi5 so ihat the wages of these staff rnatch the c075umer price index (CPI) and Ihei, do Trot suffer Teal ternis reduciions in pay. b. Rk.VIP.W OF ACTIVITlk.S ThL tiardLn (iatL madc a profjt for thc ytrJT of L¥.64611O'i". i8 ?691. Total inco]nL for thc Lai was £157.9071?025.. £155.6691 with expenditure of £149 ?61120?5'. £147.4(Ml}. The Garden Gaie'$ in¢ome increased by * modesi E?.238 or 1.42Q/o. In Ihc y[ cnding 31 Nlarrh 2025 thc fjawdcn Ciatc [¢¢1Cd fiindin(F &ia uranLN' of £IO.D29 (£7.6R6 of ihis trorn CJroundwork who finan¢ially supponed a member of no lon@er emploved. and lIdual funding of£2.341.65 from Thanei Disiricl Council for hosting Lommulllty LOtTLL mornirtgsl. NLiihir of thLyC funding sircams wcrc akailablc in ihe y£ar ending 31 March ?0?6. Howe&'er, the Garden Gate did acceK5 grants of £8,0(N) for the newly-launched flower subscription project. This project also generdied iniome from cu%iomers of £?.657 an<L whilsi in its infancy. li is hoped ihai ihis seivice will grow and bccomc all altern4LiiVC sourec of funding. ExpLndilure ItiLriasLd by Ll.861 or 1.25°I•. principally bc£ausc of inLTca5cd wage5 as t. tnLStccs CtthanlL wagcs in linc with thc cpi. Thc ¥rdnt, fiindrai%iny oihcr inLomc off*Ct thc shortfall ir. public findJn¥ dnd allowcd the Gatdcn Gatc to gcncratc u stnJll profjl of £8.646 for the Wear. Th15 profit increased ihe Gaié¢n Gal¢-! re5eTh'es to £186.186 of wthich £179,4.A4 was unrcstrict The money received from Ihe Global Gi14ng bund {GGF) in 1021 a]yJ 2023 'aS for ihe purchase and insiallaiioi) of solar e18 whiLh, in aLLordancL 'l¢h thc tiJrdcn CJatc'.¥ fi.lcd p)IiL)'. Ilfc bcing dcprcciarcd L)vcr a pciiod ot 4 ycarb. Thc iutiil LLISI uf thcsc panels once fully depreciated will be £1,166.49 less ihan ihe grani rec¢iN'ed. and it now seems cenain ih&i GGF will not require Ihis balallcc to bL fLpaid. Should Ihis bL ihe ia5c th¥D this will bc trdnslcrrcd to unrcsllicicd funds. Summary Fundrdi%ing dLti¥itjLS dnd light idshflow mand¥Ltninl hds lcd io ihc Gdrdcn Gdti ginLrating dnothLr sinall nual protii. Thi% ha incieased the ulliestricttd fund5 available lo £179.434 whjch means ihal the Garden Gate could surviTre for two and half years without any funding .ha1$OeTrer. The trustees will ¥oniinue. as per the reserves w)li¢y. l(} ¢onsider invesling this surplus bui only when su¢h an inve%iment ¢nhanc¢% and improves the services to its clients and is aftordable. feasible and provides good or b¢tter value tor mthney STRUCTURE. GOVERPIANCE AND MANIIGEMEIYT Governit]g document The charity 1% cnnlri)Iltd b}. It% dorutnenL a deed of ¢rus1. and constitutes a IiTnited cntnpany, limited ¥uaiant¢e, a4 defJi)ed by ih¢ Compani¢s Exci 2006. RL TrTrKLIYCL AIYD ADMIlsTRA"[llvL DET.IILS Registered Company number 03753908 IEn¥land and Walc81 Page 2
THE CARDEN CATE PROJEC[ LTD. IRECISTERED NUMBER: 0375390R) REPORT OF THE TRI'STEES FOR THE I'E.4R EDED37 NIARCH 2026 Registered Charitv nUber laS2954 Rlgistircd offit¢ 424 Margate Road Weslw'ood Rani4gate Kent CTI? 6SJ 'Iru5tee5 N M Rattcrbcc Ms S L E3igg Ms A L NiLhols R Salfery D P Johnston Trusiee lappoinied IOI1010251 CJ Pdrry Tru%tcc lappointcd lo112025) Cthmpny Seerttrdr>' N Condron Independent E¥arniner An(JT¢W CdnHon Spurling Cannotj Chartered Certified Accountant5 424 Margaie Road Wc%twood Ramsgate kLnt CT12 6SJ Approvcd by ordcT Ot thc busLTd of tn]stcc% 31 July 2026 atKI %i¥ncd OD It% bchAlf by". R SatTery- Trnsiee Page 3
IPIDEPENDEW F.X.ANIINF.R'S RF.PnRT TO THF. TRUSTEES OF THE C.ARDEN GATE PROJECT I.TD. Indep¢nd¢nt r¢port to thc trust¢cs ofThe Ggrden Gte Project Ltd. I'th¢ Company'l repon io the iharii}' Irusie¢s on MJ. examination gf the avCQimts of the Compani. for ih¢ wear ¢nded.I l March 2026. Rp5POT15ibilities b¥515 Dr report As the charii}'s isteeS of the Company land also its direeiors for the poseS of company lawl you are responsible for the prcpurution uf thc ULLuuntS ULxordsLncc with thc r4uircmLnL4 uf thc Con7plL ALI 2(Kkn ihc 2006 ALVI. Hjving saiisfied myself Ihai the a¢¢ounts of Ihe Company are noi rwuiryd io be audiied under Part 16 of the 20U6 Act and are eligkible for independent examinatii)n, I report in respect of mv examination of your charity'% accouiits as carried out under Section 145 of the Chanli¢s ALI 2011 I'the 2011 Act,). In caming oui MN exatninaiion I have followed ihe Direciions given bs, the Chanly Commi55ion undcr ScLtion 145{51 Ibi of t1 2011 Act. Independent examiner'5 5taternent haN'c coniplctrd my cxaTnin(iliTrD. I cnnfJTJn thal maltrys havc comc tn wny att¥ntion in conncction wilh thc cxatnination giving mc cause lo beliew¢'. accouti[1g record5 were Dot kept in re5pecI of the Cornpany a5 required by Section 386 of the 2W6 Act; or Ihe ac¢oun¢s do noi accord wilh Ihose re¢or&.' or thc acf ount% do not comply with thc accoujiting rcquircincnts- of Scction 396 of ihc 21K)6 Act oihcr than any rcquircmcffl that the account5 gipe a Inie arbd fair view H'hich is nol a Tnatlei COTbSidered as part of an independeT>t exaTnination' or thL accounts havi not EL'll PlLparcd in aiLoidancc with thL mLihod5 and prinlPILs of thi Starcmint of RLtommindcd Practt¥e for accounting and rening by chariii¢s (applicable io charities preparing their accounts in accordance with the Financial Reporiing Standard applicable in ihe UK and Republic ofirelalld IFRS 1021). I have no ¢on¢ems alld have Come a¢ioss no oiher ma1% in ¢onneciion wilh Ihe examinaTion to which aTiention should be drawn i this rLPOrt in ordLr to Lnablc a propLr undlrslanding oftht accounis io bL" reachLML AndTew Cannon Spurlillg Cannon Cliariered Cemified AccDunrants 424 Margatc Rodd WesN'ood Ram58alc Kent CTI• 6SJ Date.. Page 4
THE GARDEN CATE PROJEcf LTD. gTATEf4lENT OF FINcIAL.4CT1.ITIEs FOR THE I'E.4R EDED37 NIARCH 2026 21126 TDlal funds 2025 Tot31 fun Unttt<tTi¢ied fund Re51ncled funds NvtCS IIYCOME AIYD EI44DOW'MEI44TS FROTrI Dvnations and l¢¥utic 126.630 13{630 133,491 OthLr trudin¥ aLtivitic Tolxl 23,277 157.Y07 22.178 155,669 149.9117 EXPEIYDITLRE OF4 Rai%in¥ lunds 1112.624 102.624 97.774 Charitable activities '.i'en15 TotAI 46.6.17 149 261 49.626 147.4Q 146,IZO NET INCOME 3.787 4J159 8.646 8,269 RECOIYCILIATION OF FuDs Total fund% bruughi fonv¥rd 175.fv17 lJ93 177,540 169,271 TOTAL FUL¥DS CARRIED FORWARD 177.540 The notes forni part of these fukClaI siatements Page 5
THE CARDEN CATE PROJEC[ LTD. IRECISTERED NUMBER: 0375390R) BALNCE SHEET 31 111.4RCH ?026 2026 TDlal funds 202) Tot31 fun Unttt<tTi¢ied fund Re51ncled funds NvtCS FIXED ASSETS Tun¥iblL ol5b¢t 1,179 2,451 CURRENT ASSETS DebtOT5 Cash tt bunk wid in h4Lnd 14,747 169.107 183.854 14,747 175 691 I.438 11,786 167.836 179.622 CREDITORS Amounls falling duc wiihin on¢ yLar (5.4311 (4 4311 14,533} NET CURRENT ASSETS 178.423 J8.4.1107 175.089 TOTAL ASSETS LESS CURRELYT L T ABILITIES 179.434 6.752 186.186 177540 r4lET ASSETS FLNDS UnrLstriLtLd funds R¢slTicIEd funds TOTAL FUNDS 177.540 10 179,434 175,647 186.1166 177540 ic Lhdiildblc companv is cntitlcd tu cxcmptjon fiom audit undci Scction 477 of thc Cornpanic4 Act 2006 foi thc ycar cndcd 3 L Mah 2026. The members have noi required ihe company io obiain an audii of its financial slements for Ihe year ended 31 March 2026 in aLLOTddnLc with 5cLtion 47fi of ihc CoTnP¢inics Acr LOO6. The ItU5tees arknoth.l¢dg¢ th¢ir respvnsibilities ItiT ensuring that the chariiable Company keeps accouniing records that comply wilh Sedions 386 and 387 of the Companies Act 2006 (bl prepannTT financial stateTll¢Trts which ffjye a mit and fail view of Ihe 51ate of affairs of the charitable Eompally as at the end of eJ¢h financial year and of lis surplus or deficii for ea¥h finanLial }'ear in accordance with the requiremenis of Se¢iions 394 and 395 and which oiherwise comply with the requirements or the Compaiiies Aci 2(K16 relating to finallcial statements, so far as applicable to the chaniable LOltJpaiis'. The notes forni part of these fukClaI siatements Page 6 continued...
THE CARDEN CATE PROJEC[ LTD. IRECISTERED NUMBER: 0375390R) BALLNCE SHEET- eontinued 31 111.4RCH ?026 These financial sla1¢MlS have been prepared in accordanie with the provisions applicable io clwi"tsble CDmpanies 5ubjecl to ihe Small compLnieb &F1M¢. Th¢ financial 51aternent5 were appioved by the lloard of Trustee5 and authorised for issue OT) 31 July 2026 and were signed on its behalf by.. R Saffrry- TTu%Icc The notes forni part of these fukClaI siatements Page 7
THE GARDEN CATE PROJEcf LTD. 'OTES TO THE FI.N.4NCI.4L ST.TEIE.Ts FOR THE I'E.4R EDED37 NIARCH 2026 ACCOUNTING POLICIES Basi5 of prep3Ting the financial satemeDts Thc fiiiuncidl %tatcmLnts of thc Lhantsble comp%y. whiLh is a public InefIt cnlity undLT FRS 102, havc bccji prLpaiLd in accordance wilh the Chaiilies SORP {fRS 1021 'AccountlllE and Reporting by C.harilies.' SiateilleTrt of RecownTnended PraciiLe applicable 10 chariii¢> preparing their accounis in a¥cordan¢e .]lh ihe Finan¢i*l Rep(irting Swidard appli¢)ble in Ihe UK and Republic of Ireland IFRS 1021 letTeciive l January ?0191', Financial Reporting Standard 102 The Financial Reporiing Standaid applicable in Lbe UK and Republic of iieland, and the Companies Act 2006. The financial siaieinents havL tett prLparcd undii thc histvrital LX)bl iOTLvcntLOn. Income All inromc 14 rrco¥ni%cil in thr St21cTNCTJt of Financial Artii'iti¢R on¢c thc charity cntiilcrncnt to Ihc funds, it prohablc that ihe income will be receI.¢d and the amouni can be mvdSUTed reliably. Expenditure Liabililies are recognised as expeTKlilure as sn as there is a legal or Lonstruciive obligaiion commiiiing the chariiy io thai cxpcndiiure. il 1% probablc that a transfcr of cconomie FK"ncfits will bc reqllircd in scttlcmeiil and thc amount of thc obligation cai) be Tneasured reliably. F.xpenditure is xcounied for on an accruals basis and has been classified under headiiigs that a¥gieg#tL all Lost ILlatLd to thc catc¥ot%'. W'hLrc cosf5 cannot bc direlY attributcd to particul ddingS thcy havL becn allocated io a¢ti¥ities ot) a b&sis consioieni 1th the use of resowces. TanLiible fiAed assets Dtpr¢Liaiion is pro%'ided ai The following annual raies in order 10 wriie off each a¢1 over li$ esiimaied useful life. Plant and machinery .5 /D on cosi Tax4tion The clLarity IS Lxcmpi from Lory)ordtion tax on its. clwitsblc activitiLS. Fllnd accountimg UnrcstlLCtcd fund% Ldll uscd in CordnCe with thc Lhantdblc objcctiVL% at thc disLTCtion of thc trteC%. Rcstrittcd funds Can onl) bt us¢d for panieLLlar rcsirictLd purp)scs "ilhiTh th¢ obj¢Lts of t. ¢haTily. Rustrictions arisL whcn speClt-d by the donor or when ndS are raised tor panicular Testricted purFK>ses. Furthcr cxplarvdtivn vf ihc natuic putpo of CJLh fund is includcd in thc ttc5 lo thc finAnLial staictncnt%. Pen5i0n cost5 and olbcr p05t-retircJnent bCer11$ The charitable companv operaleK a d¢lined rontnbulitin pension scheme. contiltIOn% payable to the charitable Company's pension sclitme are cliarged 10 the Siaiemeni of Financial Aciiviiies in tht period ILI which they relate. Page 8 continued...
THE GARDEN CATE PROJEcf LTD. r4oTES TO THE FIN.4%CiAL ST.4TEI¥IEP4TS- COtinUed FOR THE I'E.4R EDED37 NIARCH 2026 OTHER TIL4DIF4G AcfiN'ITIES 2026 2025 Fundroisin8 ¢ven15 Oilier incoming resources 20J25 18.322 2.1 NET INCOMEI(EXPENDITLRE) Nct inLomcl{cxpcndilurel LS Statlxl aftcr LhargingliLrcditin¥)= 2026 2025 Depreciaiion- owmed asseis TRUSTEES, REMUiNERATION AND BENEFITS There were no trustees. remuneraiion or other ¢[115 for ihe year cnd¢d 31 March 2026 nor for the year tded I l March 2025. Tru$t¢es' ¢xp¢*$es There were no iruslees, expenses paid for the year en(kd 31 March 2026 Dor for the year ended 31 MarLh 2025. STAFF COSTS The a%er4ge monihly number ofernployees during Ihe year was as follos-. 2026 io 2025 Opcraiional staff No ¢mployLLs r¥¢Liv¢d cmolum¢nts in ¢xiiss of £6V.U(X). COTrIPAIL4TI¥'ES FOR THE STATEllfENT OF Fif4ANCIAL ACtllflTIES Llnro%tfLclcd nd Rc%trictLd funds funds INCOME AND ENDOlv1ENTS FROM Donations and legacies 123.462 10,029 133.491 Other trading activities Total 22,178 155.669 145.(AO 10,029 EXPENDITURE ON Raisin&Tr ti]nds $8,604 9.170 97,774 Chxrltable xctivltles F.i'ents 47.969 136,573 1,657 10,827 49,1726 147.400 Page 9 continued...
THE GARDEN CATE PROJEcf LTD. r4oTES TO THE FIN.4%CiAL ST.4TEI¥IEP4TS- COtinUed FOR THE I'E.4R EDED37 NIARCH 2026 COMPARATIN'ES FOR THE STATEIIIENT OF FITrIANCIAL ACtIVlTIES- tootinucd Unr&stricled nd Restricted funds Totsl fi]nds PIET INCOI¥IEI{EXPENDITURE) 9,067 1798) 8269 RLC0Tr4CII.IA'I'IUN Ub fr UNDS Toial Funds brollglit forward 166.580 ,691 169271 TOTAL FUNDS CARRIED FORWARD 177 540 TAIYGIBLE FIXED ASSETS Plant and machinery COST AI 1 .4pTiI 2025 and 11 March 2026 DEPRECIATIO Al l April 2025 Charge for year Ai 31 MaiLh 2026 LYET BOOK I'.4LUE Ai 31 MaiLh 2026 Ai 31 tarCh 2025 211.613 272 DEBTORS: ATrIOUNTS FALLING DUE WITHIIY ONE YEAR 2026 2025 Trade debioTS PrLI)dytncni Accrued incorne 3540 1,083 6,155 1,64S 1.983 Page 10 continued...
THE GARDEN CATE PROJEcf LTD. r4oTES TO THE FIN.4%CiAL ST.4TEI¥IEP4TS- COtinUed FOR THE I'E.4R EDED37 NIARCH 2026 CREDITORS: AMOUYTS FALLING DUE W'ITHIN ONE YEAR 2026 2n25 Trad¢ ¢reditors S(Kial seiurily and oiheriLxes Other creditor5 ALLruLd cAnIc¥ 103 739 2.921 1.668 328 1,013 1,692 MOI'EMENT ILY FUNDS Nei mo%'cmcnt In funds At 3113126 At 114125 Unrestricted fund5 GLnLral fund 175,647 3,7¥7 179.434 Restricted fund Global Gii'ing Fund FIOWLY SubsLriPtion ProjiLt 1,893 (5591 5.418 59 lJ34 5.418 1.89.1 177 54fl TOT.4L FUNDS Nei move]neni in funds, included in the above are as follows= Incoming rtstsiircL Resources LXPtrtxI Movement in fiindg Unrestricted funds General tund 149,907 1146,1201 3,787 R¥slriilvd ftsnds Global Giving Fund Flower Subs¢ripiion Project (5$91 2.>llZI 3.1411 149 !611 (559) TOTAL FUNDS 157 9117 Pagell continued...
THE GARDEN CATE PROJEcf LTD. r4oTES TO THE FIN.4%CiAL ST.4TEI¥IEP4TS- COtinUed FOR THE I'E.4R EDED37 NIARCH 2026 Jo. MOVEL¥IENT IN FUTrIDS- CODtinued Comparative5 for movement in fuDds Net moement in Al 3113125 Ai 114124 Unrcstrieted lunds General fiind 160,580 9,067 175,647 Restricted fund5 Global Givii)g Fiind 2.691 17981 1,893 TOTAL FUNDS 169 177540 Comparative nei movemeni in fimds, includ¢d In ihe atM)ve are as follows.. Incoming resources ResouTces eXpeled Movement in funth UJ]re5tricted fullds (iLncral tund 145.640 1136,5731 Y,V67 Restricted funds Cjroilnd.rK Global Giving Fund KCC Communitv CoffcL Mornings 7,687 17.6871 17981 17981 2.342 10.0?9 10.A?71 TOTAL FUNDS A iurrcnt ycar 12 motxths and prior ycat 12 months Lombintd ]xtsition is as follows". N¢1 Inovcnicnt in funds At 3113126 Ai 114124 Unregtri¢ted fund5 General fund 166.580 12.854 179,414 Restricted fund5 Global Gil it]g Fund Flower Subscripiion PTDject 2,691 (l R571 5.418 4.061 1,334 6.752 IR6 186 TOTAL FUNDS Page 12 continued...
THE GARDEN CATE PROJEcf LTD. r4oTES TO THE FIN.4%CiAL ST.4TEI¥IEP4TS- COtinUed FOR THE I'E.4R EDED37 NIARCH 2026 Jo. MOVEL¥IENT IN FUTrIDS- CODtinued A cuent year 12 months and prior year 12 months combined net movernent in funds. included in the above are as follows.. Resources expeTh4ed Movem¢nt in funds UnrestrA¢ted funds (iLncrdl fund 295,547 1252.69.11 12,1154 Restricted t'llnds Jrnundw'nrk Global Giving Fiind KCC Conutiunity LoffcL Mornings Flower Subscripiion Projeci 7.687 {7.6S71 11.3571 12,3421 11,3571 8.0(H) 13.9681 2966611 TOTAL FUNDS 313576 Rfy.I.ATb-D PARTY DISCI.OSVR&.S Thcrc wcrc no rclatcd party tian%artions forthc yCarLdcd 31 March 2026. Page 13
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