2024-05-31-accounts

HODGSONS 2 I OCT 20£4 RECEIVED FALMOUTH "rHF. L"()RNWALI. GARI)tr:TN' SnC'ITr.' {l.I IN11'1'fr. D BI, (: I,,IR..IN-I'I.' &'.I 'RI IS'I'Tr.&:S' RLPC)III' ,IN' D INANC'IAL 5-1',I'I'L'IIEN'I'A froii'riib: VTrdilR *'NDLD31 MAI 2 C'hai-ity rexisiriilion i)uiiil)L'i- l 01)4851 C.'Ihmi)Miiy re2isirHiiOli iiumbi'i. 450411

THE CORNWALL GARDEN SOCIETY Contents of the Financial Statements I'oi. the >'ear ended JI ,MaJ' 2024 (iencral Inforinatioii Kepori u1- Ihe 'fi-LisILes Iiidependeni ExamiiiL'r's Report Slalemeiit ot. F inancial Activ itiL B&tlaiicL %IILel NolL8 lo ilie I". inanciul %iateinenls

THE C."ORNWALL GARDEN SOCIL"I'I' Report of the I'rustees l incorporatingTr the Dire¢iors' Report) for tlle vear ended 31 Ma.}. 2024 C.ENF.RAL INFORMATION L'harity re¥pistraiion nuinber l O(J4859 Lonipany reuistratioii nun)ber 450408n (England aiid ali'sl Regiislered ol'licc Queliis Acre EJoylOII L.aiii)ceslon Pl.15 1)RJ PRLSIDEN CliarlL's -I'RLISTLL 'lic Irus1¢'¢5 who served Il)¢ LOIIIP4111y diirin¥7 tl)L' period and up IL) Ihe dale L)I'ilii5 repon were as loll(Iws' Jonaihaii L'ro&gyon lapi)o ('IiarlLS I-o. J iidiili 14cinLock IlndrLW L.L'51 IL. I resibJllL.d I)ILd .1 J unL ?0?41 -) I)LLeniber ?0?3 M i¥liiicI Nllliic Ills %ir lic)beri c)wLI) PciielL)pe ljolg?la4L' lappc) Jell. RL)s¥e I)IL.d 3 JuiiL. 20?4) LI I I ALigJii%l ?O?I I C'hi1rlL'% Wi Iliams BANl&Tr'llS 13arLl<i}'5 13iink l)l.(- ?0 l.eii?i)i) Sirei'l I riii'o -I'R I ?N114 Alclerinore B4111k Pl.C' IIL%tLrii IIou%L l.yiichi¥nod PLterborou<i .h Pl-* 6F/ INDLPLNDEiI-r EXAMINF.R Janie% Hodgison kL',I HL)dEJSOIIS 4¥ ,.IrwenaLk StreL'I Faliii()uih Tll I S IJFI

THE C()RfiWALL GARDTr.N SOCIF,T'Y Report ot. the Ti'ustees l ineorporatingJ ihL Direciors, Reporti rui- the year ended J l .,1.1gy 2024 GoV￿.kNA￿CE IN'C'ORPORATIONIGOV'F.RNING DOCI,'MFéiYT IIiLurporaLed cli) 6 ,lugiusl ?110? Ilie ci)nipaiiy - Iiiiiited by guar(Inlec and i)ot 1% g()werned by its ￿leIn￿ra[1dUn) and AniLles ()f A£.4OCl<ilic)ii. Idviligj an). share Lapit<il PRINC'IP.,IL PICTII'ITY .1 hl" prinLipdl activiiy i)I' the company iii ihe peric)d undei. r¢view was Ineetll hc)wii bL'laH'. i ilie objeLtives LSt thL' ch I'ity ds 'RI:S'1'LF.S' REC'RII I'fm EN'I., IN I)liC.'-I"ION ,INI) -I'RAIP41Tr1'(- 'I'l)L' l))Liliud ol-app()ii)tiiieiii or I'LlI)l)I'al c)I' IruslLLS 1% ¥)()veri)ed by ilie coiiii) AniLles ol. Ass()ciaiioii ¥liicli Siilics II)(Il iio i?L'rsL)11 L)IhL'r ili<ili a IrusieL rLliri or reapp<)iiiled ¢1 Iruslei. al aiiy g>Liieral iiieetiiig? ui)ILss I'¢Loini)i¢i)dLd by ilie niLeiii)¥J oiie Iliird of th¢ Iruslees. whv 41re subj¢'¢i to I'eiire by roidli(In. sh<il I b! tli¢ ¢Ni%tingy IrusiLL% eLUI)IL trLisILes. -l-he 8elLciiori LrilLI' hc)riiLuliurL', L'iperiei)LL ol. i)periiliiiL cll)d IindLr%(¢iiidinLJ Il)e iieed% i)i- Ili¢ i" (11)IribuiL' IL) Illl NLI)pL aiid itLliviiiLs (11. S0¢1l' Ill dev¢.IopLd Ironi iheir L'stablished knowleilgJL aiid expLfiLnoe. 15. s Meiiiorai)diin) cind I b). rutiilion sl)iill be dl) c)iniLd U4ILes. Ai eclLli ai)iiual LJ¢iiLral 5uiiiqblL Laiididdt s are seli'Llid i ii%ed &ifL I)(i%ed L)n kno ILdg?L' ol- iiiure 'RIISI'F.I.:S RI,"%PONSIBlI.I'rik.s 'l-he Irii%lLLs I w,l)o arL dls() Ihe dirLLiuf5 ()1 I'hL ('ornwiill (iardeii S1)¢iLly lor i)rLpdfiiib ¢1 rriistLes aiinii Ili'aLIILL I. ( I) IIllLIIIL nt% Ic)r L'clLI) yLiir whiLh giivv a irLIL' al)d Idif VILW l)I' IhL %tale c)I' al Iciir I LSLIUILes ¢iiid <ippli¢ ilie linaiiLial siaiLinenl%. tlie iriisiL'es ¢ire rcliuired Ii).. hl piiri)()ses ol'Li)mpdny Idw) ai'¢. resP()nsible Ic)r ippliciiblL law ai)d LlnltLd K ingi(Iiii)i ALLO(Inlin 51CL%q 10 pfLP Lheiii Liinsisl (IbservL ilIL iiieihods aiid priiiLlI)le5 111 thL ('111( riliL'5 %()RP.. iiiakL.j(IduFL'm¢iils and esliiii<iles Ilial (IfL' rea%i)iiablL aiid priidciii Slate wliL'th¢r iippliLablL IJK aLLOUlltii)bi siandards liave beei) li) l()wed. siibjeLI l() aiiy ma Lrial depai'lures disclosed iin(I i)reparL ihe l ili<lllLial sialeiiici)15 011 Ilie .4ki)inL) collLern basil Iinl presiinie 11iai Ihe ch￿Irit￿. wil l ii)nliii(IL 111 liusiiies5. 's il is Ili¢ippropriaie iii 'riie Ii'usleL'S (Ire respoiisiblc tor k¢epiiig' proper aL¥OUlltin¥i rLcoi'd5 (liai di%L posilii)n ill. Illi iliaritl, ilie a55L'is of. thL Lhai'ity dnd IiL'IILe IdkiiiLI I. fraud aiid ()Ilier irregiularilie%. )be wilh reasolldble aLLU i)ts Lvi)Iply il'itli ihL C UliiPcllllL'S tILI ?006. 'I'hev are 25()iiabl¢' Sl¥ps lor the pi'yvliiiioii aiid deleLliOlI ol. ()RGAINISAI"IONAL, S-FRllC'.'fLIR+' I l)e iiiLiiibLr4 ol- tlie coiiipaiij el¢cl Ihl irust¢es. Ironi ivli()se nuiiiber is l(Ii'iii onsislinij ol- Il)L C l)airnidll. %L'LfLldry. I rLdsurei' Ai)d othLr siicli Ii'u%tL'es ic % I. is deleg)1¢ led through F.xecuiive iiieinbers, ilio lake respc)n5ibil ilv lor IhLir c) sonietinies with a small team ot. Iielpers. made up of I'reasuiy. kleiiibership. Garden Vi5ils. I'he 8priiiL? %liow. -Ihe Journal. and Publiciiy. LIUII'Ld. ()peratilllldl c()1 Lciures. Ouiiiigys.

THE CORNWALL GARDEfy SOCIETY Ri'i)i)rt (If the I'rustee% l iiii()rp(Ii'alingy ihe Direct(Irs' Report) lor the VL'ar ended 31 May. 2024 I'he Pr¢sideiil. Chdirman. Vice L l)airmai). 'I'reasurer aiid SeLreiar) Irequenil ii) the opLraiioii ol the various aLlivilies. 'fhe fru%iee5 Ineei iWiLe a year wh four iinies a year l iiicluding? the AGMI. .411 tl)e (i¢livities are lorinallj disLUS iiiinLltes. -l-here are (Iiher nieLiinb)s bill these (Iri. L'venl spuciliL. beLonie involved iii assi iing IL ihe IManag)iiigi ('oiniiiiiiee mL'et ed accoiiipanied bv ag)eii as and RISK MI'I'IGA'I'ION I'he niajor I'i5ks io which Ilie charity is exposed, as idenlitied by ihe IrusteL'ts. II'USILes seLk lo iiiitigFal¢ Ih05L risks. ¢onliiiiic lo be r¢viow¢.d. CIIARITI, 11.4C'.IkGROIIND 'h¢. So¢icty which lias ()VL'r 80U iiienibL'rs slai1ed in 1879 witl) (hL' lii'sl F li) d5 dli inLorporatLd Lhdrilable Loinpdn), %ince l Jaiiuary ?00.A. 'fiie origijii¢11 Lounty Ic) di8plaN' and ci)n)pete with eaLh other's bJardei)s aiid planis. SinLL t li) luke iii a wide speLlrum i)I' inieresi under lis 'LiardLn" unibrella. Tliis iiil I Ihe i)ubliL<11ion lil'a Journal. and Éirrdiibjillgi <7 wide rangiL ol'gjarden ￿.1￿11￿ (Ind Liely 1% Ihe 01)ly Louiii), based g?ardLII %I) <illili(Il¢d to Ilic R()yal 140rtiLuliurcil 4ocici)'. 'I' %l)ciii. in Coi'iiwall. Ir as ifdded iiii wa% lor giardiii (IwiiLri in il)L )Lii its <icliviliLS have diwer%i lied d¢s a pr()g)r(Iniine of Iccl I'es, iuliiibFs ¢ind <iilier 'i¥iy iri Ihe ¥oviiiry and i ()BJb=Cl'IVE4i ANI) ACTIVII'IE4 I'l I,IRII'1' OB,1 F:C'TIN'Tr:S 'I'lIL ili¢ll'll)'4 ()l)jL'LIIVis 11)r the i)uhliL benelil I1r¢'. I IhL LIlLI)ufd&iLiiieiii aiid improveiiiei)I c)I' IhL' SLicllLL'. Iiri aiid praLIICL ()I- II ? IliL proiiiolion ot. kiiowledgtre and eduLkltii)n in giood gTrardeninb principlL' rtiLiilture in al l lis branL lo pruiiiolc. conservL 4ind prolccl Ihe natural eiivironnienl in L ornwall. I'lie IrustL'L'S Lonliriii tliffjlt Ihey have retirred lu il)¢ C'h(?rily L.ommis%ion's

uid¢inLe on public bLiieli( wh¢ii reviLi*iiigtr ihe I rusi's ainis ai)d objL'Llives il 41n(S SLllii)b &)raiit Inaking poliiie5 lor ihe ye(2r. d li) plaiiiiinb luturL' acti 'I'he charity I'uiis a prograinme ol- le¢tur¢s. which are opeii to the u)Lneral i)uh publicisLd oli ihL Si)Lieiy'% WL.bsitL. 4ifL' lield <11 easi l), IoLlI)(I veiiues aroliiid Il w¢r¢ l¢LlurL% on Ii)piLs LoK'L'rinb) a wide variLlV C)I' niiillLrs o)I' hoi'liLultiir<il ii) leLliirLrs with d l)aiional or iiilLrnational ¥'niineiic¢ oli th¢ subj¢¢l lo d¢lii'¢r I rhe lecliires. M,hich L ioullly. I li tl)e yedr Ih 'l)e SOLieiv inviie L IL'clur¢s, 'I'he ¥harily has iilso inlroduLed a schLn)L designL'd tLI I)Llp young gjai'deiier Iiiitl4i1 ly this is bi'ingTr achieved Ilirougih <i series ol. workshops. whicl). subjL'Lt JLnLral publiL. I li ordei. In I1cliievL' this objeLlive. the siiciety is workiiigi Ll{ Cif()Llll, dl) oigJani£alioi) rL'pfL'scntingy lii<iliy Q'oriiiqh 61( rdLIis. i ( onim'all fuither their i) availcSbilit). (ire opLI) I 'L.IN iviih th¢ C.()riiwal l H iiowledge. Ihe ad (idrdeners IOLliN'I-EER 'hc iiiajor persoiial conlribuliiins troin ihe sociel}' ￿ irus(L'L'S. IxeeLItIVL'S £ind Q'ornwal l tiarden Soiieiy'5 aL(ivilics are ciiuriiious aiid Illlich ic pprecialed. 'i)ILinleei's involved ii) all iihoui ihis we ivould no ol-Il)L L'.xist.

THE C.'ORNWALL GARDEN SOCIETY Keport of the 'l-rustees l inLorporaling the Directors, Report) for the yeiir eniled 3 l .Mu.y 2024 ACFIIEVF.MENTS AND PERFORMANCTr, REVIE'W OTr 'fiiE YEAR In the year lo May 20?4 we lield d very SUCLesslul Spi'iiig Flower %hoiv biiil £)t'il)e ?0?? arid 20?3 shows. Attendee nunibers ii)creased (IS did the sho Ilie IiiiaiiLial year s resulis relleLILd il dr()p ili 5P()n.%()rship inuoiiie vLr511% ￿117 iicourag?iiig¥ly WL now haiwe a suc¢¢sslLilly updaled websilL Jiid <7 lull pr()41r' iiid giardLli visi15. MembLrship h¢iS 11)Lre<15Ld SiliLL tlie ?0?4 Spriiig F ILI¥VL'r ('L)I'iiwall (iardeiis I'riisi has provided us willi Inaiiy benetiis. ii)u un the post L ovid re r(Il Ilabil ily. How¢ver o IILreasc iii ok¥rl)L'dd%. niiiie ol'eveiit5 inLluding lectures %l)LlW and the mergier wit ) th over). ¢ral FINANCIAL REVIEW OF THE YEAR I li Elie Vellr ended .1 l May ?U24 the cc)nipanv had a del ILil (If I14.46l) l ?o?' the %t£ileiiieiil ol. F'inaiicial klLlivities I l)aiie 61. £10,701 i as 5hui%'i) iii Ai .) l Mil), •094 the c()mpany l)ad reserves of £?5,989120?.1: £40.4581. I'IIL. %u¥ieiJ's fuiids arc. riiisLd through subsLription5 diid 50Lial 41clivitiLS. <)I' liinding iiiLiiibers' .8ubsLrip(ioi)s uiid ihe annual S'pringy F lower %hoi%' ai)d shc)i¥ a %iii'plub. 'l?e 11)cc)i?ie siipi)(Ir(% Ilie ILcture prog?raiiini¢. Ilie Journal (11 l¥fL arL Iwo pi'iliilify 5011 dni L>ilier aLiiviiies iliai All ol. (IIL. aLtIVlllL'ts pri) c)tL' our ili¢iril¢1blc ()bjLctlVi%. INVE(i'l'M&.N'I' P()M'F.11 ,l)' rc411ifLd Ic)r its purpc) l)L Ii'uS11¢5. iii oi. upon sulli iiivesliY)eiils, seLuriiics or pi'cipLrly as Inaj. bLb thc)uuil)I til. b) 'I'he Ii'usiLL"5 believe Ihal ¢ibi>ui £ I00,OOU 1% an dclequate ILvel oi rL'sLI-VL'%. Ihc. stabilily aiid security iiecessar) lor ihc. %i)LiLI). Ic) riiii its dllairs prtideilil 'liis inLluclcs undL'rwrilingi [l)L aiinudl %i)riiisF F'ILiwer S'lii)w. which is 11()i K¥,Ii iiiade larbi¢ l()S5es. l-he lulure l¢vel ol'iliose Ic)55L'S Loiild bt as IiiLich a4 £511.1 I'LSer¥'LS havL lallci) iii rec¢iil )ear%141rg>el}' due lo ihe inipaui ol. Ilie L'ovid p- tl)L' Iiiergier i¥ith Ilie L()rnwall Liardens 'l-rus1. 11)Ly l)ave increased to in exLL lis %liuu5d l)¢. r¢i¢iiiied li) ai Luri'Lnt ILVLIs ()f cictiv 11) uiidLI' Lover. ai)Il h(14 1111 in <iny cin¢ yeilr. IdLllI IL. I lowever. folloyiii&' ol'£ l 011.0110. r()vidL' I liinLS Keslricled I'uiids Lonsisl of moniLS doiiated by ihe Wells fami ly in LoiillLCIIO ¥i(l) tlie Illel Is Elursiirv eheiiie. SIlqALL COMPAliY PROlll&ilONS This rLp()rl has b¢en prepared in aLeurdai)Le iyiih Ihe special provisions lor ot tl)e C oinpaiiies Acl ?006. l)dll Lonipanies iiiidcr pa SigJned on behall'of ihL irustees Idrtiii PethLfiLk "I ru5te¢ I￿s(cl. roL 8 o Lrni3L￿

ljide endeni Exaininer'5 Re ort to tlle Il.ILhmbLii's The C'ornwall Gqrden %ocie lie Ilnaudited ALLount5 Ut. lii(Jepenilenl examiner's repoi't to the member5 Ot. I'he Coi'ii C umi)dn) } I reporl lo (l)e Lharity Irusiees on Iny exainii)alioii ol. Ilie acLounLS Ot rhe 11 Gardlin Society {'Ihi' oiiipany lor the year eli Re5ponsibilitie.4 #nd ba.qis uf report As il)¢ Lharily's ti'usie¢% i)I' il)e C'c)nipaii}' 14iiid also its direLlurs lor tli YUU dre responsible Ic)r ihe prepara(ii)ii of the 41LCOUI1(S 111 dLcordaiicL Cuinpanics ALI 20061'tl)e !U06 ALI, i. purp()ses (51. coii)pan5' 1 ¥ lili Lhe requirei)ieiits ol. 14dVingi salisfied i)iysell' Il)ai ihc aLCOUlllS ol. Ilic L'oiiipaiiy are not rc4LI 16 (Il. IliL 2006 Ail and are LligyiblL lor indei)eiid¢nt exdilliiiaiii)11. 'xamination i)I' your Lharil} S ¢iLLoiillis as Lari'iLd OLII Linder SeLtioii I I'ihL IU I I IILI'I. In LKirr¥'iiig oiii ili} ex&tiiiiiiatioii I l)ave li)1 lowed ihL I)1 C'()IniMi55ion ui)der SeLtiL)n 145151 I bl ot'tl)L ?U I I ALt. rL¥J Lll be audi(ed uiidei. l- ari S ol. the ('hariiiL's PILI ?U I I ¥Llions g>iven by IhL ('li%l Independent examiner's slatemenl I Iiave Lonii)leied iiiy. exainiiiaii()11. I coiilirni iliai no iiiaii¢r.% Iiav LOI)iieciiui) willi ihe exaiiiinaiion biivii)g IIIL cause 10 bLlicve'. aLLiiunliii&J I'¥Lords werc nat kLpL in rLspeLI Ot. Ili¢ C'.ompanv a.q r ?111}6 JlLt.' oi. IIIL dLL()ui)Is d() Iic)l ai¥()rd willi Ili(Isc rL'Liirds: Iir Ihe aLL()Iiiiis dL) noi LOI)Iply i¥iili tliL aLLuuiiiiflgS requirL'iiieni% ()1 quiiid by SLLlion i¥b i)I' L¢lion .il)(Tr ()I' Ihe ?U116 (Lr considered as pai'l ol. ai) indepei)deiiL Lxaiiiiiialioii: cir Il)L ¢iLLoiiiils liilVL l)ni bLLn prLpured in dLLord¢inL¢ willi tl)¢ 11 i;InLliil RLP()riii)b %iai)ddi-d ¢ippliLable iii the LIK diid Republic ol. IrLl<iiid {FR% 1021). I Iiiive no LonLerns and lia￿.¢ LOML a¥ross no oiliL'I' m4illcrs li) iunnei whiLlI aiteniioi) s1)uuld be dr4iwn iii this I'LporL in ni'dei. l() L"nahlL il aLLI)Iin(s 11) be rLaclied. ii)n ivi(h IliL L¥aminalioi I'(Ipei' Iiiid¢i'siandingJ ol. .1 P l) HodgTSUlI BA 114(yiisl PCA 141)d¥Jsoiig hdl'iered Accoiiiildiiis -IS ArwLnack Sireel 'rRI l JJFI

THE C'.ORN'W.4LL GARDEN SOC.IF.I"I tAtemeni ol. F inanci￿1 Aciivities incorporatiiig the Income Lxpendilure Account for the )'ear ended 3 I 2024 Li nresi iLted ResiriLieLI Fliiids Note oti11 ?0?4 "folal ?0?3 IN'C."I)MIN'G RESOURC:E Subscriptions 18.(164 Donatioiis 4.1S.3 980 InLoininb) resourLes Ii'om ¢l)ariiabl¢ acliviiies )8.1)U.S L)1).407 IntL'rest r¢ueii'abl¢ Ai() 619 1)77 'I'otiil Incoming Resoui'ces 116.7?8 RF.S()IIR(.'LS F.NPI,"ND*:I) 1)5.0.5? 1011..195 EduiÉ?tional and h()riiLuliiiriil Liranis 1,4110 4,4()6 iippiiri Losts DIAI Re4oureLis Tr'.xpended 1.1.1.7411 13.3.4?() i ei Movement in Tr'iinds 114.4691 116,7011 13<ilaii¥e bri)ugtrht lorwai'd 40.4521 ?7.1.$9 IlJilAnce cmrried forwAril ?S,98l) 411.458 'I'lie %iaieiii¥nl ol. F indllcliil rlL(iVllie5 includL's all gFaiiis (ind lobsL¥ iii i ol. lolal I'cLc)gFnised bJ(ljl)s ai)d losses has not beLI) preparLd. e l'ear and therL.lore 11 St All ol. Ihe above an)ouiiis relaiL tc) Lontinijiiig? activities. The iio(es lom) Pk)rt of thesc fiiiaii ial slalenieiiis

THE C'I)RNWALL CJIIRDEN SOC."IETY IIAl#nce %hL'et 115 at 31 Ma )' 2024 ?024 FIIED ASSETS F.Liuipi))cnl C'IIRRENT ASSF.T Debior5 C1( sl) ()n Dcpo%il Cash at Ban 5.077 ?8,000 .1.7?0 14.7()() ('[IIiRENT LIAlllI.I'fiES ('rcdili)r%.' 41niouiils 11( Iliii¥i diie wiil)in 01)e year .j,.16() C.IIRRENT Nb'.I' ASSF.I"S .36.749 'roi-,IL. ('II RRF.N-I' I,1 ABII.I'I'I ?1 l)81) 40.4$8 LINI). l)LsibinaiLII liinds IILslriilLd I'uiicl 6.()4? .1.3.111 () I"OI'AL FLIND ?5.911(} 40.4.$8 'l-he IrustL'CS are salislied Ihal the Loinpanj is eniiilLd io dn exemp(ioi) Ir(11) ?00(? I'lli¢ ALI'I relatiiig> lo Ihe audii ol. Ihe iiiiancial %taieniL'nts lor ihL' )'Lcll' iiieniber oi. IiienibL'rs l)ave rLquesiLd an iiudil Plifsudnl lo seLlioi) 47() ol'ih IhL' provisions ol. Ilie ("() viriLIL L)I' s¢clii)n 477. ALI. panies Aci nd that no I'he truytoes JckiiowleiJ%e their resi)on4ibilitie¥ f()r: la) e1i5i1rin￿) the company keLPS ae¥Diiiiliiig? r¢cord% ￿'h1¥h L()nipl J. willi Lilion .186 01. the C'ompli iLb plct I bl IirLparingT linaii¢ial staleineiils whicli g>ive a ii'ue and fair view of. tliL tl)e end ol. each linancial year and c)I' it5 prDlii or loss for ea¢li linai) rLquirLiiieiils of Secii(In .39.3 and wl)iLh i)IherwisL L()nipI)' wilh tlie rL' ?U06 reldliiib? 10 tiiian¢iqil staleineiils. so lur as ￿￿ppIlli1bIe to ihL Loiii l&llL {)[ cillairs ol-tlie conipdlij as ai I l'ear iii accordaiice wilh the lili￿ Inenls ot the CoiT)PtI ies Act 'l-hesL Iii)dncial statements l)ave been prepared in aLcurdanLe witli the spe Linder l)(1rt 15 01. the ('ompanies ALL ?006 4nd with Ihe b'ii)itncial liepi)11in Ilpril ?U08 al provisions lor siiial l i Staiidclrd lor Si)ialler Ei) Inpanies ilie.s lel'lectiv¢ ON, BF.HALF OF "I"HL tIOARD.. Martii) PeihL'I'ick -l-rLI.%iee .4pprov¢d bs, Ihc bodl'd on a4 I'he notLS loriii pan (Jt'the%e lin<ll) 1411 siaienienis

THE CORNWALL GARDEN SC)CIF.'r Notes to the Tr inxnci#l Stmtemenis lor ihe l'ear ended 31 ,Mav 2024 I ,IC.'LOI,'N'IINC POLIC"IES i) BASIS OF PREPARATION l-lie financial staleinciiis havL been prLpared in aLLurdance with Ac ReLomniLnded PraLli¢e applicable (o eharilies prepiirinl their 4lLL()LI Siaiidard applicable in ihe UK and Republic ot- Ireland I I.'RS 10211 IU?11. IIIL l-'in<incial RLPUrting StJndai'd JppliLable ii) tlie UK aii(i Kepubli uiitiiig c1nd Reportin4 b It% In <icLurdanLe i¥i(h ih leLtive l Januar! ?01.51 L'hariiies: Siaienienl of 'iiianLial Reportiiig {Charili¢s SORP I I-'R% ol. Ir¢land I I.-KS' l U21 ilie L'ompanies Act ?006 <iiid l-he C ori)W£ill Gardcii SoLiety Ineeis ihe delinition ol'a puhlic bLnel iiiilidll )' I'eLogJiiised ai hisloriLal cosi or ir<liisailion ViiluL' unless uih I l)e Ii'usiLes Lon5ider Ihc1t iherL' aru iic) In<licrial uii¥ertdiiilies abuiil I 'I'lic ha.sis lili. this cnii¢lu%ioii is. iakinbl jl)to aLLount ihL' 11)Ll'bJer 14 ill Ide(iiiale level of r¢serves. ii)liiy linder l."IlS 10 WISC 51ated iii the releva sseis aiid l iabililics are l (IC¥ounis policy notL'.%. iiiiie (IS ¢1 gjolllg) LoiicL'rn. e L'hdrity's iil)ilily Ic) coi) ( oniwall Guaraniee 1% limilLd I I per i)ILniber ot. iii) I NVE'S-fM LNI -[' P()l.ICY li 1% Ili¢ p(Il IL), c)I' IliL. ('hariiy 10 plaLe suiylus lund8 oli depnsii willi il,) I N(,()￿1 IN'G R&,'.SOI',R('Tr.S P()I,Ic'i' ,111 iiiLoiiii re¢iivablL iii ihL' I'Lai' is ii)Lltided in ihe 4icLiiuiil4 L>ri)q%. Inii)mL Is Iiicliidi(l iii IliL' aL¥i)uiils ii41.4id É Iiii()mL' 1$ 111(ItLli¥d Io c05ls wl)erL P()s5iblL' li is dL'tirrL.d. Ii)come is iiicluded in ilie acLounls oli a Lil Ihl, dalL il is rL'LClVed. I I. inLomL' is fLLeiwc'd i l )i)Lf4iling ALliviliL's'. advance ol costs IiilLrest ReceivLd'. h hasi5. I,) RTr.SOLIRC.ES EXPF.NDTr:D POL,I(' pill expeiise5 payable in Ihe y¢ar ¢ire iiicliided in th¢ aicouiils gyross. vi) KEC'O(:N I'rioN ()F I.IABI I.I'I'I Tr.S 'I'IIL liabil ilies {)(' Ihe C i)iiipaiiy dre recngFnised in lh¢ accounts as %l>() IhL L'oinpcllly. I cl% gToods and services l) ve been purcliused by M(Inic5 reLeivLd lor outings wliicii dre tL) ()LLur ii) the i)exi acLOIIIIIII reLI'IVLd li) advaiice. i)erii)d are included i¥1 hii) Lreditors as incoiiie vii) RF.C'OC.Nl"fioN 01-. C'OSTS L-osls are divided beiweeii ihe cost headiiiijs lif Rc8ourLeb I'"xiiende apportioiiineni was required. li would be ui il)L disLrelioii ol. Ili¢ irus ()11 ali c1Liual b¢lsiS. I I. a LLS. iii) s-roc'il S(oL'k is included iii the accoiints at tl)e Iciwer ot. Lost or nei reali%<ibl ix) INCLUSION OF INN'LSTfvIENT 'I'he Q'hariiy includes al 5 1i)onics iliVLsied in Iliese acLounts. All inv SIIIILiILs are stated al Ina 'Ll V411u¢.

THE CORNWALL GARDEN SOCIETY Noles to ihe b inancial Stalements for tlie vear ended 31 N.IA Tr. 2024 12 TrUNDS Resiricted tuiids coiisist of moiiies donaied by tIIL Wells lai))ily Iii IiiieLliOI) Iviih Ilie Wells jBursary SLlieme. Ui)restriLLed luiids. which rell¢¢t inLoiii¢ gyener(Iied, liave i() be appl discreti(111 of Ihe Trusiees. d wiihii) Ihe C harity's o ects bul dl IhL' 13 ANAL.YS1S OF. Nb:'I' ,I5SL-I'S IIL'I'II'LLN, P LIINDS ible lsscls NLI curreni 'roiiil ResLri¢lcd Fuiid li iiresLfiLied F uiid 753 ?j.2.3() )!.597 'I'L)ial l.'uiids ?.i.-i£u ?5,98L) 14 INI)fr.PF'NDEN'I' LIAMINb:R'S fr"F:E.Ii l-he aLL()unts are exaiiiined by Hod&Js0115 C'1141fi¢r¢d AcLOUI)laiit.4 at 'I'hc sLri'ice provided ivould n()ri))all)' Lusi *XIIU. Is pos'r BAL.INCF: %EIEET F.VLNT -l-l)L li)er&JLr iviih Ili¢ C.'oriiivall Liardil1S l-rusi wa.q approved by iIiL 11 l.L.brLldry' 2024. L-oinplcLiOI) look pla¥¢, ()n .3 Julie 21124 aiid luiids I 4()Liely in pursuaiiLe ot. L ori)W4111 (iardeiis 'l"rusl's (-hariiablL C)bj¢it Ln)b¢rs a( uii b.xiraordin' olme L I IIU.0110 ilere su ry LieiiLral M¢¢iiiigT {)n ')7 sequenily iranslii'red lo ilie