2025-05-31-accounts - The Cornwall Garden Society

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THE CORNWALL GARDEN SOCIETY (LIMITED BY GUARANTEE | TRUSTEES' REPORT AND | FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY#2025 |

Charity registration number 1094859 Company registration number 4508080

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THE CORNWALL GARDEN #OCIETY |
Contents of the Financial St4fements |
for the year ended 31 Mayj2025 |
Page,
General Information | | |
Report of the Trustees 2-4 |
Independent Examiner's Report | 5 |
Statement of Financial Activities 6 |
Balance Sheet 7 |
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Notes to the Financial Statements
8-10 |
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i] || i ' f THE CORNWALL GARDEN CORNWALL GARDEN GARDEN SOCIETY 4 | Report of the the Trustees (incorporating the Directors’ Report) for the year ended year ended ended 31 May 2025 1 | GENERAL INFORMATION ; | Charity registration number 1094859 - | Company registration number 4504080 (England and Wales) | " | Registered office Queens Acre | Boyton i | Launceston PL15 9RJ | PRESIDENT Charles Williams ' | TRUSTEES | The trustees who served the company Jonathan Croggon (appofhted 3 June 2024) | during the year and up to the date Charles Fox | of this report were as follows: Judith Hancock | Christianne Lim : | Michael Nelhams | MartinSir RobertPetherick Owen i || Penelope Polglase (appofffted 3 June 2024) Jeff Rowe Tim Smith ; Richard Stone (appointed 3 June 2024) Charles Williams | BANKERS Barclays Bank PLC | 20 Lemon Street Truro TRI 2NB Aldermore Bank PLC { Western House Lynchwood Peterborough PE2 6FZ | INDEPENDENT EXAMINER James Hodgson FCA Hodgsons | 48FalmouthArwenackTR1I1Street3JH || || |

THE CORNWALL GARDEN CORNWALL GARDEN GARDEN SOCIETY

Report of the the Trustees (incorporating the Directors’ Report) for the year ended year ended ended 31 May 2025

THE CORNWALL GARDEN SOCIETY

Report of the Trustees (incorporating the Directors' Report) for the year ended 31 May 2025

GOVERNANCE INCORPORATION/GOVERNING DOCUMENT

Incorporated on 6 August 2002, the company - limited by guarantee and not is governed by its Memorandum and Articles of Association.

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ving any share capital -
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PRINCIPAL ACTIVITY

The principal activity of the company in the period under review was meetinglthe objectives of the charityas shown below.

TRUSTEES' RECRUITMENT, INDUCTION AND TRAINING The method of appointment or removal of trustees is governed by the comparfy's Memorandum and Articles of Association which states that no person other than a trustee retiri | by rotation shall be appointed or reappointed a trustee at any general meeting unless recommended by the tr ices. At each annual general meeting one third of the trustees, who are subject to retire by rotation, shall rire. Suitable candidates are selected by the existing trustees and invited to become trustees. The selection criteria | ised are based on knowledge of horticulture, experience of operating and understanding the needs of the variqs social events, ability to contribute to the scope and activities of social events and their experience and wisdom in guiding the future direction of the Cornwall Garden Society. The induction and training of nevjtrustees is on-going and developed from their established knowledge and experience. | | TRUSTEES RESPONSIBILITIES i | The trustees (who are also the directors of The Cornwall Garden Society for fhe purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance wif applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Conjpany law requires the trustees to prepare financial statements for each year which givea true and fair view ofthe state ofaffairspf the charitable company and of the incoming resources and application of resources, including the income and expenditura of the charitable company for that period. In preparing the financial statements, the trustees are required to: |

select suitable accounting policies and then apply them consisterly;

observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; - state whether applicable UK accounting standards have been folffpwed, subject to any material departures disclosed and explained in the financial statements; i
prepare the financial statements on the going concern basis unleg§ presume that the charity will continue in business.

it is inappropriate to

The trustees are responsible for keeping proper accounting records that disclqe with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statemeffts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking r@fsonable steps for the prevention and detection of fraud and other irregularities. |

fraud and other irregularities. | ORGANISATIONAL STRUCTURE The members of the company elect the trustees, from whose number is forme a Managing Committee consisting of the Chairman, Secretary, Treasurer and other such trustees as r@fjuired. Operational control is delegated through Executive members, who take responsibility for their owfh individual activities sometimes with a small team of helpers, made up of Treasury, Membership, Mjectures, Outings, Garden Visits, The Spring Show, The Journal, and Publicity. The President, Chairman, Vice Chairman, Chairman, Treasurer and Secretary frequentlyJbecome involved in assisting in the operation of the the various activities. The Trustees meet twice a year whip whip the Managing Committee meet four times a year (including the AGM). AGM). All the activities are formally discusgfd accompanied by agendas and minutes. There are other meetings but these are event specific. RISK MITIGATION Thetrusteesmajorseekrisksto mitigateto whichthosethe charityrisks. is exposed, as identified by the trustees, ffontinue to be reviewed. The|

The President, Chairman, Vice Chairman, Chairman, Treasurer and Secretary frequentlyJbecome involved in assisting in the operation of the the various activities. The Trustees meet twice a year whip whip the Managing Committee meet four times a year (including the AGM). AGM). All the activities are formally discusgfd accompanied by agendas and minutes. There are other meetings but these are event specific.

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THE CORNWALL GARDEN SOCIETY Report of the the Trustees (incorporating the Directors Keport) for the year ended year ended ended 31 May 2025

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Report of the the Trustees (incorporating the Directors Keport) 1 | for the year ended year ended ended 31 May 2025 \ | } CHARITY BACKGROUND The Society which has over 800 members started in 1879 with the first FlowegShow in Cornwall. It has traded as an incorporated charitable company since | January 2003. The original ay was for garden owners in the county to display and compete with each other's gardens and plants. Since th a its activities have diversified to take in a wide spectrum ofinterest under its "garden" umbrella. ‘This incluffes a programme of lectures, | the publication ofa Journal, and arranging a wide range of garden visits and offtings and other activities. The Cornwall Garden Society is the only county based garden sociffty in the country and is | affiliated to the Royal Horticultural Society. i OBJECTIVES AND ACTIVITIES H | CHARITY OBJECTIVES 4 | ‘The charity's objectives for the public benefit are: 4 | | the encouragement and improvement of the science, art and practice of horfjculture in all its branches: 2 the promotion of knowledge and education in good gardening principles ang in the national heritage of | gardens in Cornwall; and ; 3 to promote, conserve and protect the natural environment in Cornwall. i \ | The trustees confirm that they have referred to the Charity Commission's genejpl | guidance on public benefit when reviewing the Trust's aims and objectives an@fin planning future activities | and setting* grant making. policies+s for6 the year. | The charity runs a programme of lectures, which are open to the general publiff. The lectures, which are || publicised on the Society's website, are held at easily found venues around thefbounty. In the year there | were lectures on topics covering a wide variety ofmatters ofhorticultural inteffst. The society invites | lecturers with a national or international eminence on the subject to deliver thdlectures. ‘The charity has also introduced a scheme designed to help young gardeners infPornwall further their knowledge. Initially this is being achieved through a series of workshops, which, subject tf availability, are open to the general public. In order to achieve this objective, the society is working closdy with the Cornwall Head Gardeners Group, an organization representing many Cornish Gardens. i VOLUNTEERS The major personal contributions from the society's trustees, executives and v@lunteers involved in all ofthe Cornwall Garden Society's activities are enormous and much appreciated. thout this we would not exist. ACHIEVEMENTS AND PERFORMANCE ) REVIEW OF THE YEAR i {n the year to May 2025 the society made an operating loss. Garden visits wer well attended and produced a positive contribution, but administration expenses outweighed income from fhembership activities. | Despite a higher attendance at the Spring Flower Show resulting in improved fhcome, expenses increased to the extent that the overall outcome was a small loss compared with the prevous year’s gain. The increase in expenses reflected the higher cost of management and materials required to professionaffse the show. Sponsorship donation income grew slightly and the addition ofreserves from the merger with the Cqjnwall Gardens Trust helped | ensured a healthy balance sheet moving forward into the 2026 financial year.

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1| | | THE CORNWALL GARDEN SOCIETY { | Report of the Trustees (incorporating the Directors Report) for the year ended 31 May 2025 | FINANCIAL REVIEW OF THE YEAR | In the year ended 31 May 2025 the company had a surplus of £80,511 (2024: Heficit £14,469) as shown in | the Statement of Financial Activities (Page 6). At 31 May 2025 the company had reserves of£106,501 (2024: £25,989). | \ | The Society's funds are raised through subscriptions and social activities. ere are two primary sources of funding - members' subscriptions and the annual Spring Flower Show - ah@l any other activities that show a surplus. The income supports the lecture programme, the Journal aq horticultural training grants.) The social activities ofoutings and self drive visits aim to be self-financing} JAI! ofthe activities promote | our charitable objectives. | | INVESTMENT POWERS The trustees have the power to invest the monies of the society not immediajafy required for its purposes,| in or upon such investments, securities or property as may be thought fit, byjthe trustecs. LEVEL OF RESERVES i | The trustees believe that about £100,000 is an adequate level of reserves. ‘Wlfis should be retained to provide the stability and security necessary for the Society to run its affairs prudentl} fat current levels of[activity.] This includes underwriting the annual Spring Flower Show, which ts not widlly under cover. and has at times made large losses. The future level ofthose losses could be as much as £500 in any one year. The reserves fell in recent years largely due to the impact of the Covid pandemid |However, following | the merger with the Cornwall Gardens Trust, they have increased to in excegsjof £100,000. Restricted funds consist of monies donated by the Wells family in connectidn with the Wells Bursary Scheme. SMALL COMPANY PROVISIONS This report has been prepared in accordance with the special provisions foryall companies under part 15 of the Companies Act 2006. Signed on behalf of the trustees PVG; J a\2 J Martin Petherick Tim Smith | ‘Trustee Trusice t Dated: 16 September 2025 | | | | 4 |

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THE CORNWALL GARDEN SOCIETY
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Independent Examiner's Report to the Members on the

Upaudited Accounts of

The Cornwall Garden Society | examiner's report to the members report to the members to the members the members members of The Cornwall Gard “ The Cornwall Gard “ Cornwall Gard “ Gard “ “ Society ('the Company’) Company’) the charity trustees on my examination examination of the the accounts of the Comfpany Comfpany for the year ended 2025. and basis of report report trustees of the the Company (and also its directors for the purpdges of company company law) responsible for the preparation of the the accounts in accordance with thie requirements ofthethe Act 2006 (‘the 2006 Act’). 2006 (‘the 2006 Act’). (‘the 2006 Act’). 2006 Act’). Act’). | myself that that the accounts of the Company the Company Company are not required ti] be audited under Part Act and are eligible for independent are eligible for independent eligible for independent independent examination, | report report i | espect of espect of of my of your charity's charity's accounts as carried carried out under under Section 145 of | | le Charities Act 2011 Charities Act 2011 Act 2011 2011 Act'). In carrying out my examination I have followed the Directi{jns given by the Charity under Section 145(5) (b) of the the 2011 Act. examiner's statement | my examination. I confirm that no matters have come to my attention in with the examination giving me cause to believe: 1. accounting records were not kept in respect of theCompany aqCompany aq aq equired by Section 386 of 386 of ofthe 2006 Act: or 2. the accounts do not accord with those records; or } 3. the accounts do not comply with the accounting requirements df Section 396 of the 2006 Act other than any requirement that the accounts give a true and fag view which is not a matter 4. theconsideredaccountsashavepart notof anbeenindependentprepared inexamination;accordanceorwith the mdfhods| and principles of the Statement of Recommended Practice for accounting and repo g by charities (applicable to charities preparing their accounts in accordance with the Finanffial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). | concerns and have come have come come across no other matters in connection wa connection wa wa the examination examination to should be drawn drawn in this report in order to enable a proper ufderstanding of[[the]] be reached. i BA (Hons) FCA Accountants H

Independent examiner's report to the members report to the members to the members the members members of The Cornwall Gard “ The Cornwall Gard “ Cornwall Gard “ Gard “ “ Society ('the Company’) Company’) I report to the charity trustees on my examination examination of the the accounts of the Comfpany Comfpany for the year ended 31st May 2025.

Responsibilities and basis of report report

As the charity's trustees of the the Company (and also its directors for the purpdges of company company law) you are responsible for the preparation of the the accounts in accordance with thie requirements ofthethe Companies Act 2006 (‘the 2006 Act’). 2006 (‘the 2006 Act’). (‘the 2006 Act’). 2006 Act’). Act’). | Having satisfied myself that that the accounts of the Company the Company Company are not required ti] be audited under Part 16 of the 2006 Act and are eligible for independent are eligible for independent eligible for independent independent examination, | report report i | espect of espect of of my examination of your charity's charity's accounts as carried carried out under under Section 145 of | | le Charities Act 2011 Charities Act 2011 Act 2011 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directi{jns given by the Charity Commission under Section 145(5) (b) of the the 2011 Act.

Independent examiner's statement

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

accounting records were not kept in respect of theCompany aqCompany aq aq equired by Section 386 of 386 of ofthe 2006 Act: or
the accounts do not accord with those records; or

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

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J P D Hodgson BA (Hons) FCA

Hodgsons Chartered Accountants 48 Arwenack Street Falmouth Cornwall TR11 3JH

Dated 4 Seplewb2) ds 26

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||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |;| |THE|CORNWALL|GARDEN|SOCIETY|:||| |Statement|of|Financial|Activities|incorporating||| |the|Income|and|Expenditure|Account|}| |for|the|year|ended|31|May|2025|}| |Unrestricted|Restricted||| |Note|Funds|Funds|Total|2025,|Total|2024| |£|!|£|£|||£| |INCOMING|RESOURCES||| |Subscriptions|16,698|-|16,698|15,903| |Donations|12/15|102,76|4|4,331|107,098|4,153| |Incoming|resources|from|charitable|activities|4|109,51|4h|-|109,514|98,605| |Interest|receivable|3,195)y|-|3,195|619| |Total|Incoming|Resources|232,1 74|||4,331|236,505|119,280| |RESOURCES|EXPENDED||| |Charitable|activities|5|118,559|-|118,555|95,052| |Educational|and|horticultural|grants|12|-4|5,084|5,083|3,400| |Support|costs|6|32,354|2|32,355|35,297| |Total|Resources|Expended|150,914|||5,084|155,993|133,749| |Net|Movement|in|Funds|81,26|i|(753)|80,512|(14,469)| |Balance|brought|forward|25,234|753|25,989|40,458| |Balance carried|forward|106,501|||-|106,501|25,989| |The|Statement|ofFinancial|Activities|includes|all|gains|and|losses|in|the|yeaf|find|therefore|a|statement| |of total|recognised|gains|and|losses|has|not|been|prepared.|‘| |All|of|the|above|amounts|relate|to|continuing|activities.| |I| |The|notes|form|part|of these|financial|stajements|

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THE CORNWALL GARDEN SOCIETY |
Balance Sheet as at 31 May 2025
Notes 2025 2024
| £ £
FIXED ASSETS i
Equipment 7 1 1,569 2,639
CURRENT ASSETS
Debtors 8 6,882 5,076
Cash on Deposit 100,279 15,000
Cash at Bank 2,500 4,720
109,661 24,796
CURRENT LIABILITIES
Creditors: amounts falling due H
within one year 9 4,729 1,446
CURRENT NET ASSETS 104,932 23,350
TOTAL ASSETS LESS CURRENT LIABILITIES | 106,501 25,989
FUNDS
Restricted Funds 13 - 753
Unrestricted Funds } 106,501 25,236
TOTAL FUNDS I 106,501 25,989
The trustees are satisfied that the company is entitled to an exemption from the prowfions of the Companies Act
2006 (‘the Act’) relating to the audit of [the] [financial] [statements] [for] [the] [year] [by] [virtud] pfsection 477, and that no
member or members have requested an audit pursuant to section 476 of the Act. |
The trustees acknowledge their responsibilities for: i |
(a) ensuring the company keeps accounting records which comply with Section 3% of the Companies Act
2006 and
(b) preparing financial statements which give a true and fair view ofthe state of affairs of the company as at
the end of each financial year and of its profit or loss for each financial year imfaccordance with the
requirements ofSection 393 and which otherwise comply with the requiremerié of the Companies Act
2006 relating to financial statements, so far as applicable to the company.
These financial statements have been prepared in accordance with the special provigipns for small companies
under Part 15 of theCompanies Act 2006 and with the Financial Reporting Standanff for Smaller Entities (effective
April 2008)
ON BEHALF OF THE BOARD: i
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a ‘ " " }
Martin Petherick Tim Smith
Trustee Trustee |
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Approved by the board on 16 September 2025
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The notes form part of these financial stat@ments

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THE CORNWALL GARDEN SOCIETY

Notes to the Financial Statements for the year ended 31 May 2025

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1 ACCOUNTING POLICIES
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i) BASIS OF PREPARATION
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The financial statements have been prepared in accordance with Accountth¢ and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts injakcordance with the Financial Reporting Standard
applicable in the UK and Republic ofIreland (FRS 102) (effective | Januprp 2015) - (Charities SORP (FRS§ 102)). the Financiai
Reporting Standard applicable in the UK and Republic ofIreland (FRS 1G2$ the Companies Act 2006 and the Charities Act 201 |
The Cornwall Garden Society meets the definition ofa public benetit entifyjunder FRS 102. Assets and liabilities are initially
recognised at historical cost or transaction value unless otherwise stated ig fhe relevant accounting policy notes.
The trustees consider that there are no material uncertainties about the Chity's ability to continue as a going concern
The basis for this conclusion is the more than adequate level of reserves
ii) COMPANY STATUS
The charity is a company limited by guarantee.
In the event ofthe charity being wound up, the liability in respect of the ghidrantee is limited to £1 per member of
of the charity,
iii) INVESTMENT POLICY
It is the policy of the Charity to place surpius funds on deposit
iv) INCOMING RESOURCES POLICY
All income receivable in the year is included in the accounts gross
Subscriptions: Income ts included in the accounts based on the ite it 1s received.
Operating Activities: [Income is matched to costs where possible. If ifabme is received in advance of cosis
it is deferred,
interest Received: Income is included in the accounts on a cash bags
vy) RESOURCES EXPENDED POLICY
All expenses payable in the year are included in the accounts gross.
vi) RECOGNITION OF LIABILITIES
The liabilities of the Company are recognised in the accounts as soon as gopds and services have been i by
the Company. |
Monies received for outings which are to occur in the next accounting pefidd are included within creditors as income
received in advance
vii) RECOGNITION OF COSTS
Costs are divided between the cost headings of Resources Expended on dpfactual basis. if any
apportionment was required, it would be at the discretion ofthe trustees.
viii) STOCK
Stock is included in the accounts at the lower of cost or net realisable valife
ix) INCLUSION OF INVESTMENTS
The Charity includes all monies invested in these accounts. All investindnfs are stated at market value.
x) FIXED ASSET DEPRECIATION
Depreciation is provided at the following annual rate in order to write off fife asset over its estimated useful life:
25% straight line. Assets are only capitalised when the cost exceeds £259)
xi) LIFE MEMBERSHIP
Subscriptions paid by life members are accounted for in the year in whiclf they are received.
2 TAXATION
No charge to taxation arises in respect of any of the activities of the Chart by reason of its charitable status.
3 EMPLOYEES
The average number ofemployees during the year was nil (2024 - nil). Asfsuch, there were no employees
who received remuneration in excess of£60,000.
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THE CORNWALL GARDEN SOCIETY
Notes to the Financial Statements for the year ended 31 May 2024
4 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
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|THE CORNWALLCORNWALL GARDEN SOCIETY||||||| |---|---|---|---|---|---| |Notes to the Financial Statements for the year endedthe Financial Statements for the year endedFinancial Statements for the year endedStatements for the year endedfor the year endedyear endedended 31 May 20242024||||||| |4 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES||||||||| ||||2025||2024| ||||||£|£| |Journal||||600|800| |Flowershow|||||101,271|90,715| |Outings andgarden visits|j||||7,643|7,090| ||i||.||109,514|98,605| |5 RESOURCESEXPENDED ONCHARITABLEACTIVITIES||||||| |||||2025|2024| ||||||£|£| |Lectures|||||4,306|4,214| |Journal
Flower show||||||3,887
101,685|4,218
78,372| |Outings andgarden visits|||||7,607|7,178| |Depreciation ofequipment|:||||1,070|1,070| ||||||118,555|95,052| |6 SUPPORT COSTS|i||||| ||||||2025|2025|2024| ||j||||£|£| |Administrative expenses|}|||12,077|6,542| |Insurance|||||717|628| |Marketing|;|||19,561|28,127| ||;|||32,355|35,297| |7 TANGIBLE FIXED ASSETS|||||| |Equipment|||{|||£| |Cost|||||||| |As at
| June 2024 and 31 May2025|||||35,114| |Depreciation|K||||| |As at
1 June 2024|i||||32,475| |Charge for the year|:||||1,070| |As at 31 May 2025|||||33,545| |||||||| |Written Down Value|/||||| |As at 31 May 2025|f|||||1,569| |As at 31 May 2024|;||||2,639| |8 DEBTORS|4|||
||2025|2024| |||||£|£| |HMRC- Gift Aid
OtherDebtors||||‘||2,125
4,757|2,140
2,936| |||||||| |9 CREDITORS|||||| |Other Creditors|4
4
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4,729
1,446
—ee
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4,729
1,446|||| |||||||

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5 RESOURCES EXPENDED ON CHARITABLE ACTIVITIES
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CORNWALL GARDEN SOCIETY f |
to the Financial Statements for the year ended 31 May 2025 i |
10 SHARE CAPITAL
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The company is limited by guarantee and has no share capital.
11 TRUSTEES' EXPENSES AND RELATED PARTY TRANSACTIONS
No trustee has been paid for services provided to the charity in the year. ‘I)hp trustees all give freely their time
and expertise without any form of remuneration or other benefit in cash or ffnd. Travel expenses of £158 (2024: £nil)
were paid to trustees. f
There have been no related party transactions in the reporting period that raffiire disclosure.
12 FUNDS 4
Restricted funds consist of monies donated by the Wells family in connectfgn with the Wells Bursary Scheme
to support horticultural education. 4 |
Unrestricted funds, which reflect income generated, have to be applied wit} the Charity's objects but at|the
discretion of the Trustees. {
13 ANALYSIS OF NET ASSETS BETWEEN FUNDS f
4 Tangible Net current Total
fixed assets assets
d £ £ 3
Restricted Fund - | - -
Unrestricted Fund 1,569 104,932 106,501
Total Funds 1,569 j| 104,932 106,501
i4 INDEPENDENT EXAMINER'S FEES f
The accounts are examined by Hodgsons, Chartered Accountants at no cosifo the Chanity.
The service provided would normally cost £1,000. \
15 MERGER WITH CORNWALL GARDENS TRUST f
The merger with the Cormwall Gardens Trust was approved by the membergfat an Extraordinary General Meeting on 27 February
2024. Completion took place on 3 June 2024 and the Comwall Garden Tigft's assets, liabilities and activities including
funds of £102,767 were subsequently transferred to the Society.
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THE CORNWALL GARDEN SOCIETY

Notes to the Financial Statements for the year ended 31 May 2025