2020-12-31-accounts

Chiswick Horticultural & Allotments Society Established 1915

Report and Financial Statements for the year ended 31 December 2020

Charity number 1110134 Company number 5453200

Contents	Page(s)
Legal and Administrative Information	1
Report of the Management Committee	2-7
Independent Examiner’s Report	8
Statement of Financial Activities	9
Balance Sheet	10
Notes forming part of the financial statements	11-13

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Report of the Management Committee for the year ended 31 December 2020

The Management Committee presents its report and financial statements for the year ended 31 December 2020.

Reference and Administrative Information

Charity Name: Chiswick Horticultural and Allotments Society

The following working names are also used: CHS, CHAS, Chiswick Horticultural Society

Charity registration number: 1110134

Company registration number: 5453200 Registered Office: 5 Riverview Road, London, W4 3QH

Management Committee

Those listed below served as directors and trustees during 2020.

Mr Henry Gewanter - Chairman Mr Benjamin Jones - Secretary Mr David Burton - Treasurer Mr Alastair Britten Mr Dennis Flaherty Mr Michael Flinders Mr John Gill Mrs Charlotte Kimpton Ms Jill Morris Ms Katja Schneekloth-Odinet Ms Tessa Watkins (from AGM on 5 July 2020)

The Patron was the Earl of Burlington, William Cavendish.

The President was Paul Lynch

The Vice-Presidents were John Todd and Noreen Jones.

Independent Examiner

Mr Phillip Harrison 4 Oakmere Place, Green Lane, Northwood HA6 1AJ

Bankers

Lloyds Bank plc, 308 – 312 Chiswick High Road, London, W4 1NS

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1. Structure, Governance and Management

Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 16 May 2005 and registered as a charity on 21 June 2005. The objects and powers of the company are established in the Memorandum of Association and the governing rules are stated in the Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £10.

Recruitment and Appointment of Management Committee

The directors of the company are also charity trustees for the purpose of charity law and, under the company’s Articles of Association, are known as Committee Members and form the management committee. Under the requirements of the Articles of Association, Committee Members are appointed by ordinary resolution at the Annual General Meeting for one year and must retire from office at the following Annual General Meeting. Retiring Committee Members and other members of the charity may stand for election as new Committee Members at the Annual General Meeting.

The management committee seeks to recruit Committee Members who have the enthusiasm, skills and experience to enable the charity to meet its horticultural objectives. It achieves this through a constant drive to attract new members to the Society and by encouraging all members to become involved voluntarily in its activities.

Those members who are able to contribute and take on a leading role are asked to consider becoming Committee Members. The Articles of Association allow the management committee to appoint new Committee Members between Annual General Meetings so that members who can offer the relevant skills and experience can join the committee and make it more effective.

Operating Manual

The Society’s Operating Manual, approved in November 2008, summarises the aims, duties, responsibilities and policies to which the Society works. It is available for members to consult at the Society’s Trading Hut.

2. Membership

At the end of 2020 membership stood at nearly 600. Membership has increased significantly in the last year or two, probably due to many factors - the efforts of the Allotments Secretary, allocating allotments and extolling the benefits of membership, the efforts of the Chair and the Show Secretaries, who recruited nearly 100 new members at the Chiswick Flower Markets, and the popularity of the Trading Hut during the pandemic.

3. Objectives and Activities

The objectives of the charity are the promotion and furtherance of the art, science and practice of horticulture.

The work of the charity is guided by the following principles:

• a determination to grow and enjoy first-class flowers, fruit and vegetables;

• a conviction that gardeners should care for nature and the environment;

• a desire to share knowledge and nurture horticultural skills;

• a commitment to reduce barriers and make gardening more accessible;

• a belief that gardening can improve the quality of life;

• an understanding that a shared interest in gardening can help foster a friendly community spirit.

The charitable company was established to assume the objectives and continue the activities of the Chiswick Horticultural Society. The charitable company (hereafter referred to as the Society) became responsible for the commitments and the activities of the former unincorporated Chiswick Horticultural Society on 1 January 2006.

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The trustees have paid due regard to the Charities Commission’s guidance on public benefit in deciding what activities to undertake.

The objectives and principal activities of the charitable company are:

• making gardening accessible to all;

• reducing economic barriers to gardening by selling seeds, plants, composts and gardening supplies at advantageous prices

• providing information and advice on growing food organically and caring for wildlife and the environment;

• organising flower, fruit and vegetable shows;

• arranging horticultural talks, visits to gardens and social and fundraising events;

• encouraging good practice in the cultivation of allotments and generally providing growing information to allotment holders;

• maintaining a social centre;

• liaising with the Local Authority and their appointed representatives and subcontractors on issues concerning allotments and the local community;

• fostering a sense of fun, friendship and community;

• working with other community groups to improve the environment and ‘green’ the neighbourhood;

• spreading knowledge of, and a sense of wonder and love in, the miracle of nature and growing things.

4. Achievements and Performance

The Society performed the following activities in 2020:

(a) CHS Centre & Trading Hut

2020 has been a very difficult year in many ways due to the lockdown which began on 23 March 2020.

Early in the year Brian Smith kindly donated a greenhouse to the CHAS which was duly dismantled and reconstructed by Dennis and, as is the way of things, we now can’t imagine how we managed without it.

After Lockdown 1 began, Dennis checked with Hounslow Council who agreed we could be treated as an agricultural supplier and stay open. As a result we decided we could continue to operate as long as we complied with distancing and other restrictions. Dennis duly mapped out a route from the Staveley Road gate to the Trading hut, ensuring members kept two metres apart. With these measures and thanks to the assistance of some committee members Jill, David, Dennis and Alastair and members Ann, Tanya and Neil we were able to keep open for the thirty Sundays from April 5[th] to December 13[th] - apart from annual August closure and Flower Market days - and provide compost and plants to our members generating over £17,000 of revenue. The efforts of the greenhouse team – Judy, Clare, Ann and Clare 2 – helped to produce a wide range of plants for sale. Sadly Angela Brown one of the stalwarts of our Trading Hut team and “Keeper of the Seeds” died in early 2020, and we will miss her experience and horticultural knowledge every day.

Spring bulbs and autumn sowing onion, garlic and shallots arrived in September and arrangements were made to insure social distancing and limited numbers of people were allowed in the Trading Hut at any one time.

Those members who had allotments found their allotments to be a haven and respite during lockdown periods, and sales continued to increase during the period.

(b) Website and Newsletter

The Society is continuing to improve its website to provide information to gardeners, whether members or not, including its “Hints & Tips” section, which provides access to helpful gardening advice from a number of other sources. The popular weekly newsletter provides society news and current gardening information to CHAS members.

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(c) Shows

“To be or not to be” quickly morphed into “the show must go online”, and so it was that CHAS embraced the internet and asked its members, and the wider community, to take part in virtual Summer and Autumn Shows, using their phone cameras to capture the exhibits and email them for our two adaptable judges to peruse. The response was magnificent, the responses came from far and wide, from California to Singapore, from Wales to Norfolk, and in-between.

A big thank you to all who took part. Covid 0, CHAS Shows 2.

(d) Allotments

2020 will go down as the year when we spent as much time trying to combat a human virus as we did on the viruses that attack our plants and vegetables.

Lampton Greenspaces 360 continue to operate the management all the allotments in the Borough. Because of the unprecedented requests they have stopped taking requests for new plots. I understand there are some 800 people on the waiting list at the 1[st] January 2021. The majority of these will have to be patient for 5 years or more. How lucky we were to have a plot. It was a great relief when the government announced that tending to allotments was a genuine and legitimate category of exercise. Allotments on all sites were worked enthusiastically and at the end of the season all were in pristine condition. For those members who has to shield for medical reasons, volunteers were found to help keep their plots under control. Unfortunately, we lost some members to the virus and they will be greatly missed by their friends.

Because of Covid 19 there were no plot inspections during the year, and I understand they will not be carried out until this pandemic is truly over, hopefully in late 2021. There were some plots that have been given up and some made vacant when members passed. It is hoped they can be re-let early in 2021 as long as proper precautions can be agreed.

The Green Team, who are the contractors responsible for clearing the Royal Mews and Clarence House of horse manure, have been truly marvellous. During lockdown the horses were all moved to Windsor but they managed to keep us supplied not only with manure but the truly magnificent leaf mould.

Dennis continued with his weekly ramblings which were in the newsletter produced by Charlotte and since taken over by Henry. In 2021 Dennis will be moving to growchiswick.org to give his tips etc. You can subscribe for free.

Unfortunately, there were the usual spate of shed break ins. Very rarely was anything of value taken, but it causes more aggravation in having to repair the damage done to sheds. It is hoped that security will be improved in 2021 with the introduction of new security locks at three of our sites. This of course depend on how well all tenants keep the gates locked when they enter and leave the site. Remember do not leave anything in your shed you cannot afford to lose.

The Council are, because of Covid 19, looking at their finances and trying to reduce the amount they have to subsidise some services. Allotments have come under scrutiny and very late in the year they agreed a single member decision to greatly increase the annual rent for plots. The increase for residents is reasonable, but the increase for non-residents is extremely high. Discussions are ongoing and it is hoped these can be reduced. As is the change from 50% discount for over 60’s to a maximum discount of £36 for those in receipt of benefits. Our Allotment Secretary Dennis Flaherty resigned at the end of the year and has since been replaced by Christina Meiklejohn. The committee and the Chair would like to express our grateful thanks to Dennis to the Society and to welcome Christina to the team.

(e) Activities in the Community

 The Centenary Plate Competition

Leaving enough space between plants is practical; distancing children from themselves, teachers and plots when trying to be involved in the competition is impractical.

So, with unpredictable shortages of pupils, teachers and time, the 2020 Competition to find the schools making the most horticultural progress had to be abandoned. Nevertheless, at least four are known to have persevered and “gardened” as normally as possible. In recognition of their efforts we have therefore awarded certificates to Belmont. Grove Park, Strand on the Green Infants and The William Hogarth schools.

Encouragingly, a number of nursery schools have expressed interest in growing their own vegetables and flowers. The most noticeable results of our support, however, should be seen when the spring bulbs we distributed start to come out.

Out on a real live allotment Chiswick School have received a few plants and seeds from us. For some pupils who find order and a conventional classroom unappealing, their plot has been not just a release but a welcomed

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challenge. So much so that for the first time, they submitted entries in the Summer Show and to everybody’s delight won in two classes.

 The Rainbow Competition

Our limited invitation in April to two age groups to submit rainbows of drawings or objects proved remarkably popular, attracting entries largely from children who’ve never before participated in our competitions.

 Places of Worship

In our capacity as a charity we decided mid-year to offer items to places of worship within the W4 postcode. This gesture has been greatly appreciated and various plants have been enlivening borders, particularly at St.Alban’s, St. Mary’s Convent, St Michael’s, St Paul’s and St Peter’s

 Other locations

Besides around various churches, donated bulbs should be bringing cheer in the spring down Dean’s Lane, and parts of St.Mary’s Grove and Sutton Court Road.

Round at the Grove Park Surgery Therapeutic Garden it has been guidance even more than materials that we have given. Practically every week at least one CHAS member was in attendance. For the patients, who are appreciating the open air, companionship and pressure-free tasks, recognition came with two class awards at the Autumn Show.

(f) Events

Normally the Society provides an extensive range of garden visits and horticulturally-related talks for members and the general public. Due to the lockdowns and constant restrictions those have not taken place in 2020 but should resume as soon as we can be confident they will be allowed.

5. Financial Review

This time last year, I doubt that anyone could have envisaged the situation we now find ourselves in today and who can say were we will be in the next six months, our lives have been very different and brought about a huge change in the way we conduct our lives, in every way imaginable . While most Charities have recorded a downturn in finances, we seemed to have bucked the trend and recorded our best trading year. Without the support of the volunteers who turn out every Sunday, keeping the hut open, things would have been totally different. Because of this extra income we were enabled to carry out substantial repairs to the hut, making it watertight. Our overall financial position is once again healthy.

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6. Plans for Future Periods

The Society will continue to organise activities as follows (subject to government health restrictions):

• horticultural shows held at the Centre;

• trading on Sunday mornings when members can obtain gardening advice and information, purchase seeds, plants and other gardening products at favourable prices;

• provide a meeting area where members can get together and where educational talks and social events can be held;

• visits to gardens and shows and other places of horticultural interest;

• access to horticultural information through our website;

• educational, social and fund-raising events;

• provide opportunities for children from local schools to learn about gardening and the natural environment.

The Society will also continue to represent the interests of both the residents of the neighbourhood and the allotment holders on the six sites in the Chiswick area. It will work closely with the relevant organisations to promote the regeneration of and improvements to the local community and beneficial use of the allotments.

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7. Responsibilities of the Management Committee

The Committee Members, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report, are set out on page 2.

Independent Examiner

Mr Phillip Harrison was appointed as the charitable company’s independent examiner in 2019. This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Companies Act 2006) and in accordance with the special provisions of S476 of the Companies Act 2006 relating to small entities.

Approved by the members and signed on their behalf by:

Henry L Gewanter Chairman

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Independent Examiner’s Report to the Committee of the Chiswick Horticultural and Allotments Society

I report on the accounts of the Chiswick Horticultural and Allotments Society for the year ended 31 December 2020.

Respective responsibilities of the committee and examiner

As the Charity’s Committee members, you are the trustees of the Chiswick Horticultural and Allotments Society and are responsible for the preparation of the accounts. You consider that the audit requirements of Section 43(2) of the Charities Act 1993 (the Act) do not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under Section 43(7)(b) of the Act, whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination will be carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s statement

In the course of my examination, no matter has come to my attention

• (i) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the 1993 Act; and to prepare accounts which agree with the accounting records and to comply with the accounting requirements of the 1993 Act have not been met

or

• (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Phillip Harrison 4 Oakmere Place Green Lane NORTHWOOD HA6 1AJ

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Chiswick Horticultural and Allotments Society Statement of Financial Activities as 31 December 2020

	Total Funds Total Funds 2020 2019
	Notes £ £
	Incoming resources Incoming resources from generated funds Voluntary income 4,839 3,925 Activities for generating funds 1,170 1,931 Incoming resources from charitable activities Trading sales 21,490 13.876 Horticultural shows and events 272 1,010 Other incoming resources 599 624
	Total incoming resources 2 28,366 21,554
	Resources expended Costs of generating funds Cost of generating voluntary income 0 0 Charitable activities Trading 13,153 10,296 Horticultural shows and events 314 719 Repairs 14,371 2,702 Schools Project 443 366 Governance costs 4,766 3,181
	Total resources expended 3 33,047 17,946
	Other recognised gains 0 0 Net movement in funds -4681 1,092 Total funds at 1 January 74,233 73,141
	Total funds at 31 December 5 69,552 74,233

The notes on pages 10 to 12 form part of these accounts.

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Chiswick Horticultural and Allotments Society Balance Sheet as 31 December 2020

		Total		Total
		Funds		Funds
		2020		2019
	Notes	£		£
Fixed assets
Tangible assets			40,755	45,250
Total fixed assets	4		40,755	45,250
Current assets
Stock			2,865	3,105
Debtors			0	0
Cash at bank and in hand			22,864	25,878
Total current assets			25,729	28,983
Current liabilities			0	0
Net current assets			25,729	28,983
Net assets			66,484	74,233
Unrestricted funds
Designated funds		0	0	0
Revaluation funds		0	0	0
General funds			66,484	74,233
Restricted funds		0	0	0
Total charity funds	6		66,484	74,233

• (a) For the year ended 31 December 2020 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

• (b) Members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

• (c) The directors acknowledge their responsibility for:

• (i) ensuring the company keeps accounting records which comply with section 386; and

• (ii) preparing accounts which give a true and fair view of the state of the affairs of the company at the end of the financial year, and of its profit and loss for the financial year, in accordance with the requirements of section 393, and which otherwise comply with the requirements of the Companies Act relating to accounts, so far as applicable to the company. These accounts have been prepared in accordance with the provisions applicable to company’s subject to the small company’s regime.

Approved by the Management Committee on 19[th] February 2021 and signed on their behalf by:

Treasurer

David Burton

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Notes forming part of the Financial Statements for the year ended 31 December 2020

1. Accounting Policies

The principal accounting policies are summarised below.

(a) Basis of accounting

The financial statements have been prepared in accordance with the Companies Act 1985 and the Statement of Recommended Practice: Accounting and Reporting by Charities issued in March 2005.

(b) Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds allocated by the Committee for particular purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

(c) Incoming resources

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 income is received by way of subscriptions, grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

• Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.

• Investment income is included when receivable.

• Incoming resources from charitable trading activity are accounted for when earned.

• Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

(d) Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot fully be recovered, and is reported as part of the expenditure to which it relates:

• Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes in the trading hut.

• Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

• Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity.

• All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a activity are allocated directly, others are apportioned on an appropriate basis.

(e) Fixed assets

Fixed assets (excluding investments) are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £500 are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life.

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2. Incoming resources

Total 2020 Total 2019 Incoming resources from generated funds Voluntary income 4,839 3,925 Subscriptions 4,192 3,634 Donations 647 291 Activities for generating funds 1,170 1,931 Incoming resources from charitable activities Trading sales 21,490 13,876 Horticultural shows and events 272 1,198 Horticultural shows 272 1,010 Educational visits and talks 0 138 Other events 0 50 Other incoming resources 272 624 Miscellaneous income 0 25 Grants / HMRC gift aid 599 599 Total incoming resources 28,366 21,554 3. Resources expended Total 2020 Total 2019 Cost of generating funds Cost of generating voluntary income 0 0 Charitable activities Trading 13,153 10,296 Cost of sales 13,153 10,296 Horticultural Shows and Events 189 1,401 Horticultural shows 189 719 Educational visits and talks 0 38 Other events 126 644 Repairs & Renewals 14,371 2,702 School Project Funding for Schools 443 366 Governance Costs 4,765 3,181 Insurance 240 240 General expenses 4,525 2,941 Total resources expended 33,047 17,946		Total 2020 Total 2019
		Incoming resources from generated funds Voluntary income 4,839 3,925 Subscriptions 4,192 3,634 Donations 647 291 Activities for generating funds 1,170 1,931 Incoming resources from charitable activities Trading sales 21,490 13,876 Horticultural shows and events 272 1,198 Horticultural shows 272 1,010 Educational visits and talks 0 138 Other events 0 50 Other incoming resources 272 624 Miscellaneous income 0 25 Grants / HMRC gift aid 599 599
		Total incoming resources 28,366 21,554
		Total 2020 Total 2019
		Cost of generating funds Cost of generating voluntary income 0 0 Charitable activities Trading 13,153 10,296 Cost of sales 13,153 10,296 Horticultural Shows and Events 189 1,401 Horticultural shows 189 719 Educational visits and talks 0 38 Other events 126 644 Repairs & Renewals 14,371 2,702 School Project Funding for Schools 443 366 Governance Costs 4,765 3,181 Insurance 240 240 General expenses 4,525 2,941
		Total resources expended 33,047 17,946

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4. Fixed assets

. Fixed assets
	General: Tables	General: Trophies	Trading Hut	Total
Cost at 01.01.2020	645	4,800	39,805	45,250
Transferred out	0	0	0	0
Additions	0	0	0	0
Depreciation	(72)	0	(4,423)	(4,495)
Transferred out	0	0	0	0
Charge for year	(72)	0	(4,423)	(4,495)
Net Book Value at 31.12.2020	573	4,800	35,382	40,755

5. Analysis of net assets between funds

	General Funds	Restricted Funds	2020 Total	2019 Total
Tangible fixed assets	40,755	0	40,755	45,250
Current assets	25,729	0	25,729	28,983
Net assets 31 December	66,484	0	66,484	73,141

6. Movements in funds

. Movements in funds
	At 01.01.2020	Incoming Resources	Outgoing Resources	Transfers	At 31.12.2020
Restricted funds: Trading Hut	0	0	0	0	0
Total restricted funds	0	0	0	0	0
Unrestricted funds: Trading Hut General Revaluation	45,250 28,983 0	21,490 6,876 0	(13,153) (19,894) 0	0 0 0	53,587 15,965 0
Total unrestricted funds	74,233	28,366	(33,047)	0	69,552
Total funds	74,233	28,366	(33,047)	0	69,552

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