## **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 2022.
## **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.
## P Harrion
**Phillip Harrison 4 Oakmere Place Green Lane NORTHWOOD HA6 1AJ**
## **Chiswick Horticultural and Allotments Society Statement of Financial Activities as 31 December 2022**
||**Total**
**Funds**
**Total**
**Fund**
**s**
**2022**
**2021**|
|---|---|
||**Note**
**s**
**£**
**£**|
||**Incoming resources**
**Incoming resources from generated funds**
Voluntary income
4,252
2,415
Activities for generating funds
820
890
**Incoming resources from charitable activities**
Trading sales
16,234
22,86
5
Horticultural shows and events
961
1,491
**Other incoming resources**
3,262
649|
||**_Total incoming resources_**
**2**
**25,529**
**28,8**
**80**|
||**Resources expended**
**Costs of generating funds**
Cost of generating voluntary
income
1,015
0
**Charitable activities**
Trading
9,678
16,25
7
Horticultural shows and events
1,153
1,467
Repairs
0
4,266
Schools Project
490
721
**Governance costs**
6,298
7,146|
||**_Total resources expended_**
**3**
**18,634**
**29,8**
**57**|
||Other recognised gains
0
0
_Net movement in funds_
6,895
-997
Total funds at 1 January
58,171
56,57
0|
||**Total funds at 31 December**
**5**
**65,066**
**58,1**
**71**|
The notes on pages 10 to 12 form part of these accounts.
## **Chiswick Horticultural and Allotments Society Balance Sheet as 31 December 2022**
|||**Total**|**Total**|
|---|---|---|---|
|||**Funds**|**Funds**|
|||**2022**|**2021**|
||**Notes**|**£**|**£**|
|**Fixed assets**||||
|Tangible assets||31,785|36,270|
|**_Total fxed assets_**|**4**|31,785|36,270|
|**Current assets**||||
|Stock||3,105|2,903|
|Debtors||0|0|
|Cash at bank and in hand||28,828|21,275|
|**_Total current assets_**||**31,933**|**24,178**|
|Current liabilities||0|0|
|**_Net current assets_**||**31,933**|**25,178**|
|**_Net assets_**||**63,718**|**60,448**|
|**Unrestricted funds**||||
|Designated funds||0|0|
|Revaluation funds||0|0|
|General funds||63,718|60,448|
|**Restricted funds**||0|0|
|**Total charity funds**|**6**|**63,718**|**60,448**|
- (a) For the year ended 31 December 2022 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 23[rd] February 2023 and signed on their behalf by:
## David Burton
## **David Burton**
Treasurer
## **Notes forming part of the Financial Statements for the year ended 31 December 2022**
## **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.
## **2. Incoming resources**
||**Total**
**2022**
**Total**
**2021**|
|---|---|
||**Incoming resources from generated funds**
**Voluntary income**
**5,072**
**2,415**
Subscriptions
3,512
1,712
Donations
740
703
**Activities for generating funds**
820
890
**Incoming resources from charitable**
**activities**
**Trading sales**
**16,234**
**22,865**
**Horticultural shows and events**
**961**
**1,491**
Horticultural shows
736
385
Educational visits and talks
0
0
Other events (Quiz, Social)
225
1,106
**Other incoming resources**
**3,262**
**1,219**
Miscellaneous income
115
570
Grants / HMRC gift aid
3,147
649|
||**Total incoming resources**
**25,521**
**28,880**|
|**3. Resources expended**||
||**Total**
**2022**
**Total**
**2021**|
||**Cost of generating funds**
**Cost of generating voluntary income**
**1,015**
**0**
**Charitable activities**
**Trading**
**9,678**
**16,257**
Cost of sales
9,678
16,257
**Horticultural Shows and Events**
**1,153**
**1,467**
Horticultural shows
1067
610
Educational visits and talks
86
0
Other events
0
857
Repairs & Renewals
**0**
**4,266**
Good Causes Project
**490**
**721**
Funding for Schools etc
490
721
Governance Costs
**6,298**
**7,146**
Insurance
170
240
General expenses
6,128
6,906|
||**Total resources expended**
**18,634**
**29,857**|
## **4. Fixed assets**
|**4. Fixed assets**|||||
|---|---|---|---|---|
||**General:**
**Tables**|**General:**
**Trophies**|**Trading**
**Hut**|**Total**|
|Cost at 01.01.2022|510|4,800|30,960|36,270|
|Transferred out|0|0|0|0|
|Additions|0|0|0|0|
|Depreciation|(63)|0|(4,422)|(4,359)|
|Transferred out|0|0|0|0|
|Charge for year|(63)|0|(4,422)|(4,359)|
|**Net Book Value at**
**31.12.2022**|**447**|**4,800**|**26,538**|**31,785**|
## **5. Analysis of net assets between funds**
||**General**
**Funds**|**Restricte**
**d**
**Funds**|**2022**
**Total**|**2021**
**Total**|
|---|---|---|---|---|
|Tangible fxed assets|31,785|0|31,785|36,270|
|Current assets|33,281|0|33,281|21,901|
|**Net assets 31**
**December**|**65,066**|**0**|**65,066**|**58,171**|
## **6. Movements in funds**
||**At**
**01.01.2**
**021**|**Incomi**
**ng**
**Resour**
**ces**|**Outgoi**
**ng**
**Resour**
**ces**|**Transfe**
**rs**|**At**
**31.12.2**
**021**|
|---|---|---|---|---|---|
|**Restricted funds:**
Trading Hut|0|0|0|0|0|
|**Total restricted**
**funds**|**0**|**0**|**0**|**0**|**0**|
|**Unrestricted funds:**
Trading Hut
General
Revaluation|36,270
21,901
0|16,234
9,295
0|**(9,678)**
**(8,956)**
**0**|0
0
0|42,826
22,240
0|
|**Total unrestricted**
**funds**|**58,171**|**25,529**|**(18,63**
**4)**|**0**|**65,066**|
|**Total funds**|**58,171**|**25,529**|**(18,63**
**4)**|**0**|**65,066**|