HAMMIRSMITH COMMUNITY GARDENS Annual Report and Financial Statements I" April 2023-31" March 2024 Charity Commission Number 1111999 Company Registration Number 05499362
Reserves policy & going concern 12 Indendent Examinerfs Report 13 CONTENTS ststement of Financial Activities for the Year Ending 31 March 2024 14 CONTENTS Balance Sheet as at 31 March 2024 15 Reference and admintstrative details ststement of Cash Flows for the year ending 31 March 2024 16 Legal status Principal address Notes to the financial statements 17 Trustees I ACCOUNTING POLICIES 17 Company secretary 2 GRANTSAND DONATIONS 18 Senior management team 3 PROJECT RELATED FEES 19 Independent examiner 4 EXPENDITURE 19 Bankers 5 STAFF cosrs 20 Chair's Statement 6TRUSTEE REMUNERATION AND RELATED PARTY TRANSAcfioNS Trustees, Report 20 Objectives 7. TANGIBLE FIXED ASSETS 21 2023124 Objectives 8 DEBTORS 21 Risk management 9 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 21 Recruiting, appointing, induction & training of new trustees 10 ANALYSIS OF FUNDS 22 Organisational structure 11 RECONCILIATION OF NET INCOME/IEXPENDITUREI TO NET CASH FLOW FROM OPERATING AcfiviTIES 22 Related party transactions Fundraising Achievements for the year ESG Performance 2023124 Resources expended by objective area Community Gardening Get Out Therel and Men in Sheds Grow Well Educational Programmes Building relationships io Corporate Volunteering io Communications io Our staff & volunteers li Looking ahead to 2024125 li Financial review li
Hammersmith Community Gardens Association Annual Report and Financial Statements 2024 | 3 REFERENCE ANCI ADmlNLSFRATV DEfAIiS SENIOR mANAfjEMEP TEAM Cathryn Maund (Director) Katie Shaw (Operations Manager) LEGAL STATUS Hammersmith Community Gardens Association Limited IHCGA) is a company limited by Euarantee, not having share capital, governed by a Memorandum and Articles of Association. INDEPENDE1 EXAMWER Ella M Doherty FCCA Farnborough Airport Hampshire GU14 6XA Working Name / Title: Healthy Community Gardening Activities PRINCIPAL ALIDRE55 BANKER5 l Melina Road London W12 9HY Triodos Bank Brunel House, 11 The Promenade, Bristol, BS8 2NN Metro Bank 137 Chiswick High Road, London, W4 2ED TAUSTEES Simon J Beale (Chairl Karen Wyatt (Treasurer) Moya O'Hara Bear Monique OBE Jessica Mahoney Jacqueline Boyce BEM CAF Bank 25 Kings HIS1 Avenue, West Malling Kent ME19 4JQ The directors of the charitable company (the charity) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. COMPANY 5ECRFfARY Cathryn Maund Londo
Hammersmith Community Gardens Association Annual Report and Financial Statements 2024 | 4 Chair's Statement In 2024 the charity is celebrating its 40th anniversary. l am pleased to report that HCGA has had a strong performance this year supporting local communities and individuals with greening projects across three boroughs- Hammersmith & Fulham, Westminster, and the Royal Borough of Kensington & Chelsea. On the 21st April 2023 we held the official launch of the new glasshouse in Ravenscourt Park. which was opened by the Mayor of Hammersmith. Emma Althorp. All the hard work of trustees, staff and our many generous supporters has paid off. The glasshouse acts as a gen community centre and, in addition to our weekly programme of workshops and volunteering sessions, we welcome other local groups for meetings and events. Our other main site, Phoenix Farm in Whrte City, continues to thrive and win aVrds. The Farm project was awarded outstanding in the London in Bloom competition for the 5th year. Jo Robbins, who first volunteered with HCGA 12 years ago, set up a very active volunteer Bee Club. In August 2024. Jo became our new Phoenix Farm Manager. HCGA first started managing the community gardens in Loris Road and Godolphin 24 years ago. The leases finished in January 2024,. we are continuing to manage the Godolphin Community Garden and to hold the Eco shed area at Loris Garden under interim agreements while negotiations for new long-term leases of both gardens are in progress. We work in partnerships that enhance green spa$ around the local area. On behalf of the Earls Court Development Company we manage the garden at their community space the Asgill Hub. Our staff and volunteers will often be seen tending street planting along the North End Road and Bridget Joyce Square. In the coming year we will assist the Friends of Frank Banfield Park in the management and maintenance of a newly created community garden. We a150 look after the roof garden at 245 Hammersmith which. in June, along with Ravenscourt Glasshouses and Phoenix Farm, participated in Open London Gardens weekend and hosted 250 members of the public. Our work in the neighbouring boroughs of Westminster and the Royal Borough of Kensington & Chelsea has continued to develop. We continue long-standing partnerships with Queens Park Community Council and Paddington Development Trust in Westminster. In both boroughs we run successful Adult Education courses including programmes of walks, gardening and making herbal products. RBKC commissioned us to expand the existing school gardening programme to an additional seven schools, while Westrninster commissioned us to expand the greening work in Queens Park ward. To reflect the growth of our work, the trustees have taken the decision to rebrand the organisation as "HCGA" (our working title is "Healthy Community Gardening Activities") to reflect our remit across three boroughs. The new volunteer management system that we put in place last year means that we are more accurately able to monitor the delivery of our weekly programme of activities. In 2023-24 we offered 14 weekly gardening sessions across eight sites with 116 active volunteers. We also work in 21 schools (some on a fortnightly basis) and welcome schools to Ravenscourt Park and Phoenix Farm. During the holiday periods we offerfree family playschemes and last year registered over 100 families. Through community access schemes we were able to visit the Tower of London. Hampton Court and Kew Gardens and also visited the countryside to a.pick your own" farm. Our winter walks programme, delivered during January and February, in place of ourgardening programmes continues to be very popular and included a boat trip to Greenwich and visits to Leighton House. Part of our strategy is not to be overly dependent on any single income stream. As you can see in the accounts, we now have 3 good balance of grant income and fee-based social enterprise activsties, the13tter af which include green space maintenance contracts and delivery of corporate volunteering days. All surpluses from these activities are used to support our core programmes. Our work has been recognised over the past year by the Ovo Foundation who offered funding of £25,000 and by another anonymous donation that enabled us to expand ourwork with families and young people. This expanded work has included offering a Learn to Swim programme in partnership with GLL Leisure and an exciting new programme for young refugees aged 16-18 in partnership with West London College. The charity also receives a huge amount of.in kind" support. I would like to tske this opportunity to thank everyone who is involved in ourwork. with a special mention to the continuing support of Sam's Riverside. a well-known West London restaurant that has made HCGA its local charity. Simon Beale, Chair October 2024
Hammersmith Community Gardens Association Annual Report and Financial Statements 2024 | 5 Trustees, Report Strategy The Trustees of Hammersmith Community Gardens Associatlon IHCGAI present the Annual Report and Financial StstÈments for the year ended 31st March 2024. The financial ststements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice Applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The Charity's current strategy is to educate people about the environment and empower them through the acquisition of new skills and knowledge; to improve the biodiversity of the local area through the maintenance of the green spaces we manage; and through our food growing programmes, which enable people to have a better understsnding of healthier lifestyles. Gmwing Plants Growing People Greening Communities Objectives The objectives of HCGA are to promote the benefrt of the inhabitants of Greater London and the public at large by.. Public benefit THE ADVANCEMENT OF EDUCATION. TheTrustees confirm that reference has been made to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Chartty's aims and objectives, in planning future activities and in setting the policies for the period. THE PROWSDN OF FACILlnES IN THE IKfEREST OF soaAL WELFNRE FOR THE REulEAON & [SURE TIME OCOJPAMON WfftIIN THE ARErt OF BENEFIT wrrH THE OBJECT OF IMPROVI MNDMNS OF UFE. THE PROMOTION OF THE CONSERVAMOW. PROTErn)N & IMPROVEMENT OF TrIE PHYSICAL & NATURAL ENVIROt4MtNT IN THE AREA OF BENEFfT. Risk management 2023/24 Objectives The trustees acknowledge their responsibility for the management of risks faced bythe charity and have a risk management strategy which comprises: The current objectives for the year, as identified in the current business plan were to: WE UNOERTAKE Nk4NUAL AWSMEt4T OF FAcfoRS TlAT COULD A To ENSURE TFIAT THE COMMUNtTY GARDENS ARE PRC*ERLY MAINTNE0 INVOLVE THE WORK AND FINAN HCGA I(NG A THREE-YEAR BUSINESS PLAN ASSESSING GNIFICANT ExfERNAL RISK. & CONTINIJE TO BE DEVELOPEO AS A RE50UR(E FOR THE iOCAL COMMVNffY & AS A WSLDUFE REsR. SUCH AS FIJNDING. To IMPRO ThE HEALTH & WELL-BEI OF Th&4DVANTAGED LOCAL a THE ESTABUSHMEKf OF pouaES, SYsfEMS AND PROCEOURES TO MinGATE RIDENTS. THOSE IDEP4TIFIED 114 ThE A55E55MENT IN(LUDING FINANaAL To BUILD UPON WORKING WtrH (FtHER AGENQES W4D INCBE OUR REGULATIONS. kdFEGUAJiOING pouaES AND HEAITH AND SAFM POLICIES. PVBLIC PROFILE TO ENABLE US TO a)MnNUE OLNI WORK IN THE THE IMPLEMEpifATION OF PRO(REs IGNED TO MINIMISE OR COMMIJNITY. MANAGE FtItIAL SMPACT ON HCGA SHOULD THOSE RISKS MATEP¢AUSE wttH PERIODIC REVIEWS TO ENSURE RISKS CONnNUE TO BE MITIGATErJ. We devote time to ensure we have resources to maintain continuity of our service delivery. We vrill be reviewing and updating the business plan during the coming year. TheTrustees, in considering the governance, management, operational, financial, and environmentsl risks. are satisfied. at this stage, that there are no material exposures and that there are procedures in place to mitigate such risks. The Trustees have identified the following controlled risks:
Hammersmith Community Gardens Association Annual Report and Financial Statements 2024 | 6 THE MAIN 'AS5d OF HCGA15 115 AFF. WE HAVE A LOW sfAFF Related party transactions TURNOVER AND SAiARIES ARE If)MPETtrivE AND REVIEWED PEGULARiY. WE A0 HAVE POLKJES IN PIACE TO ENSURE WFFICIENT RECRUThEiir AND HAND OVER PERIOD. THE DIREcfoR'S NOTKE PERIOO IS THREE HCGA undertakes school project work in partnership with Urbanwise.London, a registered charity operating from the Canalside Centre. Ladbroke Grove WIO. Moya O'H3r3, Director of Urbanwise.London, is also a Trustee of the Hammersmith Community Gardens Association. MONTh5. DUE TO THE SHORT-TERM NATURE OF FUNDING ThEAMS, HCGA LS COMmIED TO A ROBusf £¥ AND A (nMIAtrMENt TO DIVERSIFYING INCOME WHERE POSSIBLE TO GENERATE MORE FEE-BASED SNCOME. During the year, there were no related party transactionk The Trustees have agreed clear lines of delegation and authority and both Trustees and stsff are involved in the recognition of risk in all their activities. Fundraising Recruiting, appointing, induction & training of new trustees The charity does not use third party fundraisers for any of its fundrdising. Local fundraising is through donations at events and plant sales. We have not received any complaints regarding our fundraising activities. We are registered with HMRC to reclaim Gift Aid on donations. All appointments are made by the HCGA. Selection of Trustees is made on the basis of the need to fulfil the HCGA'S legal obligations and to reflect the community in which HCGA is based. Trustees may join the committee at anytime as observers and are elected to the management committee at the Annual General Meeting. Recruitment is via advertising and training is available for Trustees. New Trustees are given copies of the memorandum and articles and HCGA'S policies and procedures. They are encouraged to visit all the sites and to meet staff and volunteers. Achievements for the year The main achievements of the charity this year were the continuation of our core mission of maintaining green spacesthrough the delivery of health and wellbeing programmesfor our volunteers. Two unsolicited grants amounting to £49.000 enabled us to expand ourwork with children and young people, extending our programmes to include swimming lessons at the leisure centre next to the farm, increase the number of free school visits to our sites and food at the playscheme sessions. This was very welcome by local parents, many of whom are struggling with the cost of living crisis. Organisational structure HCGA is run by a Management Commsttee made up of Trustees and Directors of the Company and co-opted Trustees. Strategic decisions are made by agreement and by voting where necessary with the Chair having the casting vote. Staff and members of the public are welcome to attend Committee meetings but have no voting rights. Officers, meetings are held once 3 month to make day-to-day decisions. The Officers, meetings include the Director, the Chair and the Treasurer with other staff and Trustees attending when necessary. The AGM is held in January and this includes an annual stakeholder review followed by a stafftrrustee aVY day where priorities for the coming year are set. Day-to-day management is devolved to the Director. Cathryn Maund: the charity also employs an Operations Manager, Katie Shaw. three days per week. Our corporate volunteering programme helps us maintain the sites whilst offering fun, meaningful activities for the teams. The programme increased by 4IPA over last year and delivered 1934 hours of work to the sites we maintain. During the last quarter of the year, we secured new multt-year grants and contracts that will assist with planning and continued delivery over the next 2 years. We have also partnered with the Natural History Museum on a Citizen Science Project to monitor wildlife
Hammersmith Community Gardens Association Annual Report and Financial Statements 2024 | 7 at our sites, which are all managed following organic principles. sites include both open actsss, and those in which we offer secure sessions for vulnerable people. Ravenscourt Glasshouses and Phoenix Farm in White City both achieved Outstanding in the Community Green Flag and London in Bloom Awards. in recognition of all the hard work of our staff team and volunteers. Our largest site is Phoenix Farm in White City, a Y4 acre peaceful oasis within 3 very built-up area and an important outdoor and natural resource for schools and the local community. Composed of glasshouses, polytunnels and a series of beds, fruit and vegetables of all descriptions are produced together with medicinal herbs, plants to attract wildlife, and edible flowers. The farm continues to win awards each year, including distinction in the RHS London in Bloom competition, and best in show at the London Harvest Festival. Phoenix Farm. With 4 volunteer sessions per week, last year had 47 regularly active volunteers who donated almost 4000 hours of sepiice. ESG Performance As described above. the objectives of the charty are aligned closety with Environmental Social and Governance standards. This report details how both the way we work, and our outcomes achieve those objectives. We aim for transparency in all our dealings. Additional information about our Vrk can be found on our website and in our monthly neVletter5. We offer monthly tours of our sites to people with a profession31 interest, and our Annual General Meeting is open to the public. We are not complacent and regularly review our operations to see how we can improve our impact and ensure that our board and staff team reflect the communities in which we are based. We have exclusive use of the glasshouses in Ravenscourt Park and the walled garden which we use extensNely throughout the week to deliver a range of school and volunteer sessions and at weekends for workshop5. This is the base for our weekly volunteer programme which grows many of the plants that are used at our other projetts. 2023124 Resources expended by objective area In addition to the sites we directly manage we support other'Friends of, groups through loaning tools, donating plants and sharing our expertise. In Westminster we deliver weekly gardening sessions in the Rose Garden in Queens Park Gardens and at the Westbourne allotment site. This year we have also advised other groups in the borough who were awarded Green Grants including WECH. e&iii & CoTwrstE TtllTps3% Community Gardening Get OutThere! and Men in Sheds Throughout the year, HCGA provides volunteering opportunities for people with all levels of ability. Our Godolphln Road Communlty Garden, one of our open spaces. is the 'headquarters' and meeting point for our
Hammersmith Community Gardens Association Anrbual Report and Financial Statements 2024 | 8 Get Out Therel team of volunteers. This award winning group maintainsthis site and also undertakes conservation work in schools, local community organisations, street planting and at other wildlife sites. Our Get Out There programme has had a very successful year attracting 6 new regular volunteers as well as the stalwarts who have been with the group for several years. This year the programme included bulb planting at Hammersmith Hospital, building a new shed for H3mmersmith Academy and hedge laying at Wormwood Scrubs. Educational Programmes We offer school gardening programmes in Kensington & Chelsea. and Hammersmith & Fulham. These include a dedicated afternoon session with one of our gardeners and either a lunch time or after school gardening club. We are able to offer schools resources reflecting bulk purchase discounts and many of the plant plugs are grown by our volunteers. In 2023-24 the GOT team vOlunteed over 14Th) hour5 of service, and received a Hammersmtth & Fulham Civic Honors Award in the category Group contribution- Building a stronger, safer, kinder borough. In addition to this, we run family sessions during the school holidays which is funded by BBC Children in Need and the John Lyons Charity. We run activities at 4 sites and weekly trips. In 2023 we welcomed 162 children up to age 12, and 107 parents. This year's programme included swimming lessons at the Phoenix Fitness Centre and Janet Adegoke Swimming Pool, next to Phoenix Farm. The Eco-shed in the Godolphin Community Garden is the home of our Men in Sheds project which allows volunteers to volunteer or work on their own projects on their own schedule. Members clocked over 18CM) hours in 2023-24, mostly maintaining the garden to their own high standards. Our twi weeklyfamily drop in progrdmme at Phoenix Fami and holiday playschemes are part of our on-going work to engage families in their local environment. We have an average of 6 families per drop in session. C11c Growwell This programme targeted older more vulnerable people who may require additional support and focused on gardening and seasonal craft activities. and we delivered a 12 week programme during the autumn 2023 term. We are currently seeking funding to enable us to restart the programme. We delivercommunity learning programmes for Adult Education services in Kensington & Chelsea and Westminster including Green Walks, Thyme to Get Together la herbal programmel, and family learning sessions promoted by local children's centres and delivered in Holland Park. HCGA is commissioned to run weekly bedside Gardening sessions at Chelsea & Westminster Hospital and during the year the programme was extended to include Northwest MiddlÈsex Hospital We have a fvll- time Education Manager and a team of sessional stsff to deliver these programmes.
Hammersmith Community Gardens Association Annual Report and Financial Statements 2024 | 9 Building relationships Corporate Volunteering As a well-established local charity we partner with many local organisations including Urbanwise.London, London SportsTrust and Turning Point. and through the corporate volunteering programme working with many local companies. Last year we worked with 26 different companies including British Land, Westfield and Loreal. The charity also has a long standing partnership with local restaurant Sam's Riverside who add a £1 donation to each bill in support of HCGA. This provides the charity with a significant source of unrestricted income. This programme has coMe an integral part of our operations. It is income generating and enables us to achieve largertasks such as the mulching of the SUDS Isustainable Urtjan Drainage System) in Bridget Joyce Square and maintenance of school wildlife gardens. During the year we worked with 26 companies deliverrng 31 corporate days with 391 people. For the seventh year we have hosted placements for 6 medical students on the World Health programme at Imperial College. They ewdluated our volunteer programme and reviewed the volunteer handbook. HCGA is a member of the London City Farm and Community Gardens Association and helped with the set up and delivery of the 25 Annual London Harvest Festival. The networking between members of this group is very valuable. HCGA is also a member of the national umbrella organisation Social Farnis & Gardens. Eight of these companies were based in Hammersmith and in addition to our own sites we worked at The Bloom, Old Oak Community Centre. Sullivan school, Hammersmith Academy, Hammersmith United Charities and Florn Gardens The Charity receives frequent requests from other organisations who are interested in our work, or want to make referrals to us. We held 9 Professional Tours last year which provided opportunities for people to network with each other and learn about HCGA, vthile walking between our key locations. LcKal building contractors provide pro bono and in kind resour5 and invaluable expertise. New partners this year include Wallerton and Elgin Community Homes I WECH), and Dende Arts Collective. Dende Arts delivered a garden themed arts project for us at the Penfold Hub during the winter months. Both projects are part of our Westminster Community Health Grant. Communications We have 3 monthly newsletter with 900 recipients, and regularly update our website We promote events and activities via social media channels X: HCGAGarden, I: HCGArdens. Our staff members have become proficient in producing &tsotLroob about what their projects. Although we encourdge people to use the website, we are aware that there is still a need for hard copies of materials. We invite people to feedback their thoughts through our annual volunteer survey, through use of a form on our website and at larger events.
Hammersmith Community Gardens Association Annual Report and Financial Statements 2024110 Our staff & volunteers Hall in Dernber has become a firm favourite. We are also members of Kew Gardens and the Royal Palaces Community Access schemes vthich enables us to take several groups to visit each year {an approximate value of £30001 The Board of Trustees is made up of local people with relevant skills and expertise who volunteer their time and professional expertise on 3 pro bono basis. The staff team consists of 7 (5 full time equivalent) permanent employees and IS sessional workers, backed up by a very effective team of ambassadors who support and represent the organisation in a voluntary capacity. Staff members are encouraged to build their skills and knowledge by regulady attending training and conferences. They all bring a wealth of knowledge and experience and are a great asset to the organisation. Looking ahead to 2024/25 We anticipate that the demand for our services will continue to grow. and we will be looking to ensure that we can manage this. Further develop relationships which have been made though corporate volunteering We are aware of the hardships that many of our participants face in light of the current economic situation and will do whatever we can to support them. We will be renegotiatingthe leases on the two community garden sites in Hammersmith. Leverage the improved resources at the Ravenscourt site by expanding the number of health and well-being activities undertaken there Support Westminster Council to deliver its Greening agenda Create new adult education programmes; our contract with RBKC was renewed until 2028 HCGA is a small organisation, and volunteers make an essential contribution to our work. Volunteering is also one of the organisation's key strategies for involving local people from 311 backgrounds in their environment. We run midweek volunteering opportunities atthe community garden sites, the glasshouses in Ravenscourt Park and at Phoenix Farm in White City. HCGA has 110 regular volunteers who delivered 6390 hours of volunteer work last year in Hammersmith & Fulham and Westminster. Many of our midweek volunteers are disabled (including people with physical impairments, long term health conditions or mental health issues). A significant number are self-referred and we are increasing receiving referrals from healthcare profession315. We recognise the need to provide opportunities for volunteers to develop their skills and undertake new challenges. We are therefore increasingly encouraging volunteers to move between projects within HCGA to gain experience of working with drfferent people. Where appropriate, we also promote and signpost our volunteers on to opportunities with other organisations. Financial review FUNLMNG SOURCES Totsl income for the year was £511,74912023 £522,149). 2024 2023 We monitor our delivery of volunteer and community programmes using an online system and try to capture the impact our activities have on the lives of volunteers and local families. Grants and Donations 1195,131 Interest received l 1,823 Gift Aid Project related I fees 226,298 497 1,427 We know from feedback volunteers give us thatthey also value the social aspects of volunteering with HCGA. Therefore, we specifically organise social activities. particularly in the winter months when there is less gardening. including a programme of walks and visits to museums. The Friendship Matinee atThe Royal Albert 314.795 293,927
Hammersmith Community Gardens Association Annual Report and Financial Statements 2024 | 11 ExpENDrruRE LEASES Total resources Èxpended for the year were £517,806 including depreciation12023: £429,888) generating a deficit of £6,057. HCGA held identical 18 year leases from the London Borough of Hammersmrth & Fulham for the community garden sites at Loris Road W6 and Godolphin Road W12. These ran to 2024 and we are currently operatlng under licences. We have 3 21 year lease on the glasshouses at Ravenscourt Park until 2043. The main expendlture of the organisation is the salaries of staff who work with volunteers to maintain the community garden sites and related projects. All costs for specific projects have to be raised separately, mainly from grant applications or unrestricted income raised through corporate team building days and other local fundraising. Reserves policy & going concern The free reserves of the charity comprising the unrestricted funds amounted to £425,85212023: £434,356). Net current assets are £267,65212023: £253.577). Subject to the retention policy discussed below, the charty seeks to utilise all free reserves on strategic projects during the year. Reserves are retained with the intention of: HCGA has very low overheads as it does not rent office space. When not working in the rdens, staff members work from home and hot desk at other organisations. The financial position of the charity is robust. The London Borough of Hammersmith & Fulham ndIng of £35,000 has been confirmed to continue until March 2025 and we will have submitted a tender to contract for the following 10 years. REfAJNING TO MONTh5 STAFF SALARY C0575 AND REL4TEO 0&TrON5 (£IIO,000), There have been no major changes in charitable expenditure. wORNG WITAL FOR IN(X)ME FLUCtUATIONS TO ALLOW FOA *• ABLE CONTINUATION OF PROJEcf OEUVERY.1£30,0001 The Trustees review the policy annually. Restricted funds for delivery of specrfic projects comprise current assets amounting to £59,75812023- £59.3111. The Charity seeks to utilise all restricted reserves on the defined projects during the year. The Trustees are of the view that HCGA is 3 going concern. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements cornply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence take reasonable steps for the prevention and detettion of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitsble companvs website. Legislation in the United Kingdom governing the preparation and dissemination of ancial statements may differ from legislation in other jurisdictions. Simon Beale Chair of Trustees Date: November 13, 2024
Hammersmrth Communrty Gardens Association Annual Report and Financial Statements 2024112 Independent Examiner's Report TO THE TRUSTEES OF THE HAMMERSMITH COMMUNrrY GARDENS ASSOCIATION I report to the charitytrustees on my examination of the accounts of the companyforthe year ended 31. March 2024 which are set out on pages 14to 22. Responsibilities and basis of report As the charity trustees of the company (and also its dirertors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Att,). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515){b) of the 2011 Act. Independent examiner's statement Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am member of Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed rny examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect- accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or the accounts do not accord with those records: or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination; or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed.. Ella M Doherty FCCA Dote ia
Hammersmith Community Gardens Association Annual Report and Financial Statements 2024 | 13 Statement of Financial Activities for the Year Ending 31 March 2024 (INaUD114G THE INCOME AND EXPENDMJRE ATh14T) Year ended 31 March 2024 Unrestricted Restrirted Funds Funds Year ended 31 March 2023 Unrestricted Restricted Funds Funds Total Funds Total Funds Notes Income Grants & donations Bank interest receivable GIftAid 96.705 1,823 98,426 195,131 1.823 37.952 497 1,427 188,346 226,298 497 1,427 Projett related fees rotal Income 314,295 413,323 314,795 511.749 293,927 a33 293,927 522 149 98.426 Expenditure Charitable octivities {419,827) 197,9791 (517,8061 1300,8531 1129,0351 1429,8881 rotal ex enditure 41927 97.979 517.806} {300A53 {129,035) [429881 Net {expenditure)/lncome 16504) 447 {6.057) 32.950 59.311 92,261 ncre35e/lreductionl in 'evaluation reserve )rof it on sale of fixed assets rransfer between funds 12,Ll)01 {2,IXX)I 12.000) 12.000) io 15,831 115,831) Nlet movement in fund5 -und balances brought forward )t l April 2023 Fund balances carried forward at 31 March 2024 io 447 io 434.356 59.311 493.667 387.575 15,831 403,406 io 425 52 434 356 493 667 All of the Charity's activities are derived from continuing operations. There are no recognised gains or losses other than those disclosed above. There is no difference betsveen the net movement in funds for the year ststed above and the historic cost equivalent. The loss for the year for Companies Act purposes is the same as the net movement in fundsforthe year.
Hammersmith Community Gardens Association Annual Report and Financial Statements 2024 | 14 Balance Sheet as at 31 March 2024 31 March 2024 31 March 2023 Notes Fixed assets Tangible fixed assets Current assets Debtors Cash at bank and in hand 217958 240,110 60.771 31.879 234 712 Total current assets 289,477 21,825 267,652 485.610 266,591 13,034 253,577 493,667 Creditors.. amounts fallin Net current assets Net assets due within one ear Restricted Income funds Unrestricted Income funds Revaluatlon reserve General funds io io io io 59,758 59,311 425,852 432,356 420,852 48510 434,356 493.667 Total charit funds io The attached notes on pages 16 to 23 form an integral part of these financial statements. Statement by the dirertors under section 476. Companies Act 2006 Forthe year ended 31 March 2024 the companywas entitled to exemption from the requirement to have an audit under section 47711) of the Companies Att 2006. No notice has been deposited under section 476 of the Act by members requesting an audit of the company's accounts for the financial year. The directors acknowledge their responsibilities for.. ENSURING THAT THE COMPW4Y KEEPS ACC(MJNTING RECCrfID5 WHTh COMPLY WttH SECtK)N 386. PJ4D PREPARING AcCOuP WrtECH GI A TRUE AP4D FAIR WEW OF THE STATE OF AFFAs OF THE CnMPANY AT 31 MMCH 2024 ANO OF ITS SURPLUS OR DEFICtr FOR THE YEAR THEN ENDEO IN ACCORDANCE WttH THE REQUIREMENTS SE0 396 OF ThE COMPANIES Acr 2006. AND WHICH OTHERWISE COMPLY WITH THE REQUIREMENf5 OF THE A RELAMNG TO ACCOUNTS, SO FAR AS APPUCAfjiE TO THE COMPANY. The accounts were approved by the management committee on November 13, 2024 and signed on its behalf by. S Beale Director K Wyatt FCA Director 15111 I2fy
Hammersmith Communty Gardens Association Annual Report and Financial Statements 2024 | 15 Statement of Cash Flows for the year ending 31 March 2024 31 Marth 2024 31 March 2023 Cash flows from I (used inl operating attmties li 17.829) 31.263 Cash flows from investing actNities Interest income Glass house Increaselldecrease) in cash and cash equNalents in the reporting period Cash and cash equivalents at the beginning of the year 1,823 497 11,719 (6,IXJ6) 234,712 20,401 214,311 Total cash and cash e uivalents at the end of the ear 228.706 234.712
Hammer5mith Commvnty Gardens Association Annual Report and Financial Statements 2024 | 16 Notes to the financial statements I ACCOUNTING POLICIES AccouRIFING BASts The financial statements have been prepad in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the U K and Republic of Ireland IFRS 102) (effective l January 2015) - (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 and the Companies Act 2006. HCGA meets the definttion of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othenvise stated in the relevant accounting policy notels). GNG Cop4CERN The accounts have been prepared on a going concem basis. Having carried out a detailed review of the Company's resources and challenges presented by the current economic climate. the dirertors are satisfied that the Company has sufficient cashflows to meet its liabilities as they fall due for at least one year from the date of the approval of the accounts. INCOME 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 re350n3ble accuracy. The following specific policies are applied to particular categories of income: VOLUNTARY INCOME IS RECEIVED BY WAY OF GRANTS. DONATIONS AND GIFfs ANO IS INcLufED IN FULL IN THE STATEME1 OF FINANCNL AcnwnES WHEN RECEIVASLE. GRANTS, WHERE ENTITLEMENT IS 140T CONDITIONAL ON THE DEiIVERY OF A SPECIFIC PERFORMANCE BY THE CHARITY, ARE REUNIsED WHEN THE CHARITY 8ECOMES UNCONDtnONALLY EMtttLED TO TrEE GRANr. A DONED SERVICES AND FAaLtnES ARE INCLUDE[) AT ThE VAWE TO ThE (NARryY WHERE TH CAN BE QUNtr4nFIEO. THE VAWE OF SERVICES PROVIDED BY VOLUNTEER5 HAS NOT BEEN INCWOED IN THESE ACCOUNTS. INVEsfME14T INCOME IS INCLUDED WHEN RECEfVABLE. INCOMING RESOUR5 FROM GRAt4T5 ANO FEES, WHERE RELATED TO PERFI)RMA14CE AND SPEaFIC DEUVERAgiES, ARE ACCOUNTED FOR A5 THE CHARITY EARN5 THE RHT TO CONSIDERATIC*4 SY ITS PERFORMAhfE. THUS, GRANTS RECEIVED IN RELATION TO SPEaFIED EXPENOITURE THAT HAS NOT YEf BEEN INCURRÉD IS (lFIED AS DEFERRED EN(fJPAE. ExpENoifuRE Expenditure is recognised on the accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be f ully recovered and is reported as part of the expenditure to which it relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of its attivities and servi$ in furtherance of its charitable objectives. 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 and include the fee for indendent examination of the accounts and costs linked to the strategic management of the charity. All costs are allocated between the expenditure categories of the Statement of Financial Attivities on a basis designed to reflect the use of the resource. PE14SIONS Defined contribution payments are made for stsff members and are recognised in the SOFA as incurred. This pension scheme was introduced to comply with Auto Enrolment in June 2015 using the govemment scheme NEST. Payments made during the year were £4,93512023: £4,196).
Hammersmith Community Gardens Association Annual Report and Financial Statements 2024 | 17 TAXATION As a charity, HammersmÉth Community Gardens Association is exempt from tax on income and gains f311ing within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitsble objects. No tax charges have arisen in the Charity during the year. FIXED ASSETS, DEPRECIATION AND CAPffALISATION Flxed assets are stated at cost less accumulated depreciation. Leasehold property comprises two Ecosheds with leases ending in 2024. The first of the two Ecosheds was acquired by the Charityfrom the predecessor charity on l April 2006 at a cost of £40.000 with an associated revaluation reserve of £36.lJ)O. The reserve is being written off in equal annual instalments of £2,OCK) over the 18 years remaining on the lease at 01 April 2006. The second Ecoshed was built using restricted funding in 2010/11 and is being depreciated over 14 years. Additions to tangible assets costing less than £1,000 are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life as follows: Van Glasshouse 4 years 20 years The Charity has two types of fund: RBjCrEO- REStRlCtED FIJNDS ARE SJBJECTED TO RESniiC ON THEIR EXPEIIOITURE IMPOSED BY ThE OONOR OR THROUGH THE TERMS OF AN APPEAL. UNRESFRlCtED- UNRESTRIUEO FUNDS ARE AVAJiABLE FOR USE AT THE DISCRETION OF THE TRUSfEES IN FURTr(ERANCE OF THE GENERAL OBJEcnves OF THE CHARrrY. UNRE5tRlCtED FUNDS INIIUOE A REVALUATrON RESERVE REPRESENfiNG THE AE5TATEMENT OF 114VESTMENT ASSEfs AT MARKET VALU. 2 GRANTS AND DONATIONS Unrestricted Restricted Total 2024 2023 London Borough of Hammersmith & Fulham BBC Children in Need Dr Edwards & Bishop Kings Charity Ove Foundation London Community Foundation Co-op Community Fund IGet Out There Project) TFL Walks Veolia UK Hammersmith United Charities Genuine Restaurants Big Give Kusuma Trust John Lyons Charity Semble Networks- Nespresso Natural England Peabody Foundation Awards for 31140 Tesco Anonymous Other Grants and Donations 36,750 36,750 9.978 36.330 21,431 9,978 25.(MXI 25,000 4,343 2.996 3,152 2,996 1.524 15,(MX) 3,152 2.996 1.524 15,IMI 26.136 5.056 20,500 24,528 2,500 24,165 32,200 26,136 5,OS6 4.856 14,940 9.780 14.940 9.780 24.OCKI 9.819 96,705 24.000 9,819 195,131 98.426 226,298
Hammersmith Community Gardens Association Annual Report and Financial Statements 2024 | 18 3 PROJECT RELATED FEES The project related fees account for of the companws income. The source of the income is as follows: Totsl 2024 Totsl 2023 Educational Programmes. including school gardening and adult education Community Gardening Programmes Corporate Team 8uilding Days Maintenance Contratts Health and wellbeing programmes Local fundrdising events and donations Site Hire Other unrestricted income 120,330 50,052 28,188 92,974 14.993 4,314 117,668 50,261 20,023 89,770 15,442 763 314 795 293 927 Deferred income related to project fees amounted to £19.233 (2023. £Nil). 4 EXPENDITURE Total 2024 Total 2023 l al Anolysls of total expenditure Charitable activities Support costs Governance costs TOTAL 237.246 235,872 276,493 189,378 4,067 4,638 517 806 429 888 Total 2024 Total 2023 b) Analysis of support costs: Governance Finance Human resource Information technology TOTAL 285 9,792 264,580 1,836 276,493 365 6,752 181,898 363 189 378 c) Analysis of governonce costs Total 2024 Total 2023 Independent examiner fee Staff and support costs Insurance i.soo 1.53 2,414 4,067 1,5CMJ 1,287 1,851 TOTAL
Hammersmith Communty Gardens Association Annual Report and Financial Statements 2024 | 19 5 STAFF COSTS 2024 2023 Salarles and wages Social security costs Staff pensions 223.635 15,980 4,935 157,972 9,724 4,196 171892 No employee received emoluments of more than £60,0. The average number of employees during the year Ifull time equivalent in brackets). was: 2024 Number 211.61 i(1) 312.8) 15 2023 Number 211.6} iiii 212.2) 15 Managers Education Manager Community Gardeners Freelancers The salaries of key management personnel are approved by the Stsffing Sub Committee and ratified by the full Board of Trustees. 6 TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS No Trustee received any rernuneration, nor incurred expenses requiring reimbursement during the current or previous year12023: nil). No Trustee or other person related to the charity had any personal interest in any contract or transartion entered by the charity during the current or previous year (2023: nil)-
Hammersmith Community Gardens Association Annual Report and Financial Statements 2024120 7. TANGIBLE FIXED ASSETS Leasehold Property Gla5shou5e Van Total Cost at i April 2023 Additions Dis osals Cost at 31 March 2024 102,000 244,220 31,761 377,981 4000 244,220 31,761 377,981 Accumulated depreciation at iApril 2023 Depreciation provided in year Released on disposals Transfer from revaluation reserve Accumulated de reciation at i March 202 (99,997) (i) (,024> (12,211) {19,850) (7,940) {137,871) {20,152) (2,000) ioi 8) (2,000) {160 02 Net book value at 31 March 2024 213,985 3,971 217 Net book value at 31 March 2023 2,003 226,196 11,911 240,110 8 DEBTORS Debtors are made up as follows: 2024 2023 Fees receivable 48,143 26,316 Other debtors and prepayments 12,628 60,771 5,563 31,879 9 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Creditors are amounts falling due within one year and are made up as follows: 2024 20Z3 Deferred income Social security and other taxes Other creditors Accruals 19.233 1,092 3,431 2,381 7,222 1,500
Hammersmith Community Gardens Association Annual Report and Financial Statements 2024 | 21 10 ANALYSIS OF FUNDS Summary of fund movements are as follows: l Aprll 2023 31 March 2024 31 March 2023 Income EXpendIre ReseNes Transfers Unrestricted Funds Restricted Funds 434.356 59,311 413.323 98,426 1419.827) 197,979) 12.0Tr)1 425,852 S9,758 434,356 59,311 Total all Funds 493,667 506.749 517,806 2.01)0 485,610 493,667 The composition and changes of the individual funds are asfoll0v. Unrestricted Funds The composition of Unrestricted Funds atthe yearend and the changes duringthe year are as follows: 31 Marth 2024 31 March 2023 l Aprll 2023 Movement General Funds Fixed assets Net current assets Total unrestricted funds 240,107 194,249 434,356 (22.1511 13,647 8,504 217,956 207,896 425,852 240,107 194,249 436,356 Restricted funds The composition of restricted Funds at the year end and the changes duringthe year are as follows: Net Movement 31 March 2024 31 March 2023 l April 2023 Restrirted funds Fixed assets Current assets Total restrirted funds li) 59.308 59.311 447 59,758 59.311 11 RECONCILIATION OF NET INCOME/EXPENDITURE) TO NET CASH FLOW FROM OPERATING A1VITIEs 2024 2023 Net income for the reporting year (as per the SOFA) Adjustments for: Depreciatlon charge Interest Ilncreasel/Decrease in debtors Increase/ Decrease in creditors Net cash rovided b used in 16,0571 92,261 20,152 11.8231 128.8921 8.791 7.829 24.660 14971 13,4021 81,339 eratin activities