HAMMERSMITH COMMUNITY GARDENS Annual Report and Financial Statements I" April 2024-31" March 2025 Charity Commission Number 1111999 Company Registration Number 05499362
CONTENTS Independent Examiner's Report Statement of Financial Activities forthe Year Ending March 2025 CONTENTS 14 Reference and administrative details Balance Sheet as at 31 March 2025 Legal stats5 Statement of (ash Flows for the year ending 31 March 2025 16 Principal address Trustees Notesto the financial statements Company secretary I ACCOUNTING POLICIES Senior management team 2 GFiANTS AND DONATIONS Independent examiner 3 PROJECT RELATED FEES Bankers 4 EXPENDITURE Chair's Statement 5 5tAFF cosrs 20 Trustees. Report 6 TRusfEE REMUNERATION AND RELATED PARTY TRANSACTIONS 20 Objectives 7. TANGIBLE FIXED ASSETS 21 2024125 Objettives 8DEBTORS 21 Risk management 9 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Recruiting, appointing, induction & training of new trustees 21 10 ANALYSIS OF FUNDS 22 Organisational structJJre 11 RECONCILIATION OF Ngt INCOMEtsXPENDITUREI TO CASH FLOW FROM OPERATING AcnviTIES 22 Related party trnnsartions Fundr3ising Achievements for the year ESG Performance 2024125 Resources expended by objective area CommunttyGardening Get Out There! and Men in Sheds Growwell Educational Programmes Building relationships Corporate Volunteering io Communication5 Our staff & volunteeT5 Looking ahead to 2025126 11 Financial review Reserves policy & going concern 12
Hammersmith Community Gardens Association Annual Report and Financial Statements 2025 | 4 REFEREN AND ADMINISTrAThE Dlis Cathryn Maund {Director) Katie Shaw (Operations Manager) LEGAL STATUS Hammersmith Community Gardens Association Limited (HCGAI is a company limited by guarantee, not having share capital, governed by a Memorandum and Articles of Association. INDEPENOENT EXAMINER Ella M Doherty FCCA Farnborough Airport Hampshire GU14 6XA Working Name /Title: Healthy Community Gardening Activities PRINCIPAL ADDRE55 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 TRU5fEES Simon J Beale (Chair) Karen Wyatt (Treasurer) Moya O'Hara Bear Monique OBE (resigned 16th January 2025) Jessica Mahoney (resigned 16th January 2025) Jacqueline Boyce BEM Mark Bridges (appointed 16th January 2025) CAF Bank 25 Kings Hill 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 5ECREfAI¢Y Cathryn Maund London
Harnmersmith Community Gardens Association Annual Report and Financial Ststements 202515 Chair's Statement 2024 was an important year for the charity during which we were able to celebrate our 40th anniversary through a series of events. including photography workshops. These culminated in October when we held an event stsrting at Godolphin Garden one of the original community gardens where new gate arches designed by Amanda Lebus to replace those she originally designed back in 2000 were unveiled. We were able to welcome back friends and supporter5 from across the decades and to present Corrie Skeete. one of our longest standing volunteers, with an achievement award. The celebrations then continued as we made our way up to Phoenix Farm in White City where we had lunch and where a cake was cut by local MP Andrew Slaughter. Jo Robins the current farm manger was on hand to give a brief outline of her connections with HCGA. She started in 2013 as a Get Out There! volunteer and then returned a few years later to manage our bee keeping project in a voluntary capacity before becoming the frdrm manager in August 2024.. During the year the portfolio of projects that we manage in Hammersmith expanded when we were appointed to assist the Friends of the newly created Frank Banfield Community Garden with weekly volunteering and a series of seasonal activities. Meanwhile, our work in the Borough 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 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. In Westminster we secured a contract to green North Paddington which focused on street planting in Ilbert Street. herb planters at St Jude Church and the renovation of several allotment spaces. 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 lastyear means that we are more accurately able to monitor the delivery of our weekly programme of activities. In 2024-25 we offered IS weekly gardening sessions across nine sites with 156 active volunteers who delivered 11,000 hours of volunteering in Hammersmith & Fulham and Westminster. During the winter months we run a walks programme funded by TFL, in place of our gardening programmes. For many of our volunteers, socialising is an important reason why they are involved. We know this through our annual volunteer survey. Volunteers are also represented at board level. We also work in 21 schools {some on a fortnightly basis) and welcome visits to our sites in Ravenscourt Park and Phoenix Farm in White City. During the holiday periods we offer free family playschemes and registered over 100 familie The charity also receives a huge amount of "in kind" support. including community access schemes to Kew Gardens, London Zoo and the Royal Palaces which give us the opportunity to arrange interesting visits to places that would be otherwise unaffordable for many of the people we work with. I would like to thank everyone who is involved in our work, be they trustees ,staff or volunteers.1 look forward to the next 40 years. Simon Beale, Chair of Trustees - September 2025
Hammersmith Community Gardens Association Annual Report and Financial Statements 202516 Trustees, Report Strategy The Trustees of Hammersmith Community Gardens Association IHCGA} presentthe Annual Report and Financial Statements for the year ended 31st March 2025. The financial ststements comply with the Charities Act 2011, the Companies Act 2006. the Memorandum and Articles of Association. and Accounting and Reporting bv Charities= Statement of Recommended Practice Applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard 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 ofthe green spaces we manage: and through our food growing programmes, which enable people to have a better understanding of healthier lifestyles. Growing Plants Growing People Greening Communities Objectives The objectives of HCGA are to promote the benefit of the inhabitants of Greater London and the public at large by: Public benefit A THE ADVANCEME[ OF EDUC4mON. TheTrustees confirm that reference has been made to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives, in p13nning future activtties and in setting the policies for the period. THE PROV1510N OF FAaumES IN ThE 114TERE5f OF SOUAL WELFARE FC THE REa¢EATION & WSURE TIME OCCUPATtoN wrrHIN THE AREA OF BENEFIT wtrH THE OBIECF OF IMPROlnNG (X)Nl)ttlONS OF LIFE. A THt PROMOTKW OF THE CONSERVATION, PROTECnl)N & IMPROVEMENT OF THE PHYStcpL & N[URAl ENWftONMENT IN THE AREA OF BENEF. Risk management 2024/25 Objectives The trustees acknowledge their responsibility for the management of risks faced by the charity and have a risk management strategy which comprises: WE iWIOERTAKE M4 ANNUNI AWSMEI4T FACtOIIS THAT C(4JLD The current objectives for the year. as identified in the current business plan were to: To ENSURE THAT THE COMMUNITY GARDENS ARE PR(ERIY mAINTNED hNVOIVE THE WORK hJ4D FINANCES OF HCGA IN(IUDING A THREE-YEAR BU%NESS PLAN A55ES51N6 SIGNIFICANT fXTERt4AL RISK, & CONNuE TO BE DEVELOPED A RESOURCE FOR THE Lt)CAi commuNy & A5 A WILDLIFE RESOURCE. SUCH A5 FUNDING. A To IMPROlrE THE HL4LTh & WEU-BEING OF DIVANTAGED I(KAL THE WABL15HMEPIT OF POUOES. SYSTEMS AND PROCEDURE5 TO MIMGATE RESIDENTS. THOSE RISKS IDENTIFIED IN ThE NSSESSMENT INCIUDING FINANaAL To BUILD UPON WORKING WtTH OThER AGENCIES AND INCREASE OUR REGULATK)NS. WEGIIAROING lOEs HEALTH AND SAFEtY POLiaES. PUBUC PROHLE TO £t4ABLE US TO CONnNUE OiJR WORK IN ThE a THE IMPLEMENTM OF PROCEOURES tkSlGNED TO MINIM15E OR MANPfjE POTENTIAL IhlPAcr ow HCGA SHOULD THOSE RISKS mATERIAE COMMUNtrY. wttH PERIODiC REVIEWS TO ENSURE W5KS COKttNUE TO BE m[E0. We devote time to ensure we have resource5 to maintain continuity of our service delivery. We will be reviewing and updating the business plan during the coming year. The Trustees, in considering the governance, management. operdtional. 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 identtfied the following controlled risks:
Hammersmith Communtty Gardens Association Annual Report and Financial Statements 2025 | 7 A THE MAIN 'ASSErf OF HCGA1s rrs AFF. WE HAVE A LOW sTF Related party transactions TURNOVER AND WARIES ARE COMPETITIVE AND REVIEWED REGUiARIY. WE AL50 HAVE pouaES IN PLACE TO ENSURE 9JFFICIEKf RECRUITMENT AND HAND OVER PERIOD. THE DIREcfc's N(Ftts PERIOD 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'Hara, Director of Urbanwise.London, is also a Trustee of the Hammersmith Community Gardens Association. During the year there Vre related party transactions of £3.540. contribution to a feasibility study and leading 3 guided walks. ONTHS. DUE TO IHE SHORT-TERM MATURE ( WNOING sfREAMS, HCGA Is COMMITTED TO A R08UST POUCY At40 A COMMITME14T TO DIvFYING INCOME WI4ERE POSYBLE TO GENERATE MORE FEE-BASED INCOME. The Trustees have agreed clear lines of delegation and authority and both Trustees and staff are involved in the recognition of risk in all their attivities. Fundraising Recruiting, appointing, induction & training of new trustees The charity does not use third partyfundraisers for any of its fundraising. Local fundraising is through donations at events and plant sales. We have not received any complaints regarding our fundlsng 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 refiect the community in which HCGA is based. Trustees may join the committee at any time as observers and are elected to the management committee at the Annual General Meeting. Recruitment is via adverti%ing 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 spaces through the delivery of health and wellbeing programmes for our volunteers. Two grants amounting to £42,500 from the Ovo Foundation and an anonymous donor enabled us to continue Ourvrk with children and young people, extending our programmes at Phoenix Farm, increasing the number of free school vistts to our sites and food at the play5cheme sessions. This was very welcome by local parents, many of whom are struggling with the cost of living crisis. The grdnt from the Ovo foundation enabled us to run 10 workshops, the themes of which were chosen by volunteers although the workshops themselves were open to volunteers and members of the public. Topics included: birdsong identification, natural dyeing and pruning. Organisational structure HCGA is run by a Management Committee 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 a 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 stskeholder review followed by a stafftrrustee away day where priorities for the coming year are set. Day-to-day management is devolved to the Direttor, 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 delivered 1825 hours of work to the sites we maintain engaging with 24 companies
Hammersmith Community Gardens Association Annual Report and Financial Statements 202518 Our work in Westminster expanded in the year. We were awarded a tenderto green North Westminster which included the refurbishment of allotrnent plots, street planting and the creation of some cut and come again herb beds outside Stjudes Church. The legacy of 2 citizens science project with the Natural History Museum last year has been the creation of a volunteer led wildlife group with representatives from each of our sites. Ravenscourt Glasshouses and Phoenix Farm in White City both achieved Outstanding in the Community Green Flag and London in Bloom Awards. in recognFtion of all the hard work of our staff team and volunteers. ESG Performance rea3* As described above. the objecttves of the charty are aligned closely with Environmental Social and Governance stsndards. 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 work can be found on our website and in our monthly newsletters. We offer monthly tours of our sites to people with a professional interest, and our Annual General Meeting is open to the public. We are not complacent and regularly review our operations to see howwe can improve our impact and ensure that our board and staff team reflect the communities in which we are based. Communty Gardening Throughout the year. HCGA provides volunteering opportunities for people with all levels of ability. Our sites include both open access, and those in which we offer secure sessions for vulnernble people. Our largest site is Phoenix Farm in White City, a Y• acre peaceful oasis vlithin a very built-up area and an important outdoor and natural resource for schools and the ILKal 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 distinrtion 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 we had 56 volunteers who donated over 3000 hours of service. 2024125 Resources expended by objective area We have exclusive use of the glasshouses in Ravenscourt Park and the walled garden which we use extensively throughout the week to deliver a range of school and volunteer sessions and at weekends for workshops. This is the base for our weekly volunteer programme which grows many of the plants that are used at our other projects. We are also able to generate an income through hire of the site to other local community groups and yoga and other health and
Hammersmith Community Gardens Association Annual Report and Financial Statements 202519 wellbeing sessions. several years. This year the programme included working in 16 dtfferent green spaces across west London and going on 6 trips. In 2024/25 the GOTteam volunteered over 141J) hours of service. The Get Out There volunteer group received a Civic Honour in the London Borough of Hammersmith and Fulham's 2024 Civic Honours for.. Group contribution.- Building a stronger, safer kinder borough. ,Ill In addition to the sites we directly manage we support other 'Friends of, groups through loaning tools. donating plants and sharing our expertise. ,Il'ii 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. Our portfolio of projects expanded when the London Borough of Hammersmith and Fulham awarded us funding for 2 years to support the newly created community garden in Frank Banfield Park which was officially opened in September 2024. 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 1900 hours in 2024/25. mostly maintaining the garden to their own high standards. Growwell This progrdmme targeted older more vulnerable people who may require additional support and focused on gardening and seasonal craft activities. HCGA is commissioned to run bedside Gardening sessions at Chelsea & Westminster Hospital and Northwest Middlesex Hospital. Educational Programmes Get Out There! and Men in Sheds 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 2024 the programme in RBKC expanded from 7 to 14 schools and addition to running weekly sessions HCGA were also commissioned to survey the new schools and oversee capital works in grounds of the new schools in the prOgMMe. In March 2025 we ran 3 course for school staff on teache on Godolphin Road Community Garden. one of our open spaces, is the'he3douarters' and meeting point for our Get Out Therel team of volunteers. This award-winning group maintains this site 2nd also undertakes conservation work in schools, local community organisations, street planting and at other wildlrfe sites. Our Get Out There progrdmme has had a very successful year attracting 6 new regular volunteers as well as the stalwarts who have been with the group for
Hammersmith Community Gardens Association Annual Report and Financial Statements 2025 | 10 how to apply forgrantsfor school gardening and outdoor spaces. For the seventh year we have hosted placements for three medical students on the Global Health programme at Imperial College. HCGA is a member of the London Cty Farm and Community Gardens Association and helped with the set up and delivery of the 26, 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 Farms & Gardens. In addition to this, we run family sessions during the school holidays were funded by BBC Children in Need and the John Lyons Charity. We run activities at 4 sites and weekly trips. In 2024 we welcomed over 400 children up to age 12. A highlight of the year was the Harvest Festival activities at Phoenix Farm. Our twice weekly family drop-in programme at Phoenix Farm and holiday playschemes are part of our on-going work to engage families in their local environment. The charity reiVeS frequent quests from other organisations who are interested in our work. or want to make referrals to us. We held 7 Professional Tours including 3 in Westminster last year which provided opportunities for people to network with each other and learn about HCGA. while walking between our key sites Partners this year include Wallerton and Elgin Community Homes IWECHI, 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 WestFnin5ter Community Health Grant in its second year We deliver community learning programmes for Adult Education services in Kensington & Chelsea and Westminster including Green Walks, Thyme to Get Together la herbal programmel and begTnner's gardening courses. We have a full- time Education Manager and a team of sessional staff to deliver these programmes. Building relationships As a well-established local charity, we partner with many local organisations including Urbanwise.London, London Sports Trust and through the corporate volunteering programme working with many local companies. Last year we worked with 24 different companies including Virgin Media 02 and L'oreal. Many companies make return visits each year 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 nstriCted income. On behalf of the London Borough of Hammersmith and Fulham we were contracted to deliver 2 pieces of research. one to survey local residents and groups about improvements to the wildlife area in Ravenscourt Park and on behalf of the education department one looking at the opportLtnities to green school grounds
Hammersmith Community Gardens A550ciation Annual Report and Financial Statements 2025 | 11 Corporate Volunteering and Commercial Contracts Although we encourage people to use the website, we are avtsre that there is still a need for hard copies of materials. These programmes have become an integrnl part of our operations. They are income generating and enables us generate revenue to support our charitable acttvities. Through them we are able to undertake largertasks such as the mulching of the SUDS (Sustainable Urban Drainage System) in Bridget Joyce Square and maintenance of school wildlife gardens. In March we undertook a large planting up of a SUDS garden in Kings Street and are responsible for the ongoing maintenance programme. During the yearwe created a new maintenance gardener post to support the expansion of this programme. We invite people to feedback their thoughts through ourannual volunteer survey, through use of a form on our website and at larger events. Our staff & volunteers The staff team consists of 715.3 full time equivalent) permanent employees and 15 sessional workers. backed up by a very effective team of ambassadors who support and representthe organisation in a voluntary capacty. During the yeai we worked with 24 companies delivering 27 corporate days with 414 people. 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 a55et to the organisation. sn October 2024 we ran a training course on Social and Therapeutic Horticulture, delivered by an external trainer. Several of our staff attended and we sold remaining places to other similar organisations across London to cover the cost of putting on the course. HCGA 15 a small organisation. and volunteers make an essential contribution to our work. Volunteering is also one of the organisation's key strategies for involving Ioc31 people from all backgrounds in their environment. Several of these companies were based in west London and in addition to our own sites we worked atThe Bloom, Bridget Joyce Square, Canalside Activty Centre. Randolph Beresford Nursery and Sullivan School. Local building contractors provide pro bono and in kind resources and invaluable expertise including rebuilding of the chicken run a Phoenix Farm ensuring it is fox proof I We run midweek volunteering opportunities at the community garden sites, the glasshouses in Ravenscourt Park and at Phoenix Farm in White City. HCGA has 156 regular volunteers who delivered over 11,000 hours of volunteer work in 2024125 in Hammersmith & Fulham and Westminster. Communications Many of our midweek volunteers are disabled lincluding people with physical impairments, long term health conditions or mental health issues). A significant number are self-referred and we are increasingly receiving referrals from healthcare professionals. We have a monthly newsletter with 900 recipients. and regLJlarly update our website www.hc a.or .uk. We promote events and activities via social media channels Bluesky @hcgagardens. l.. HcGA3rden5. Our staff members have become proficient in prodUcingshO reels about their projects. 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
Hammersmith Community Gardens Association Annual Report and Financial Statements 2025 | 12 gain experience of working with different people. Where appropriate. we also promote and signpost our volunteers on to opportunities with other organisations. Financial review FuNtXNG SOURCES 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. Total income for the year was £645,53512024 £511,749). 2024 We krTOW from feedback volunteers give us that they 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. We are also members of Kew Gardens and the Roy21 Palaces Community Access schemes which enables us to tske several groups to Vistt 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 a pro bono basis. Grants and Donations Interest received GiftAid Project related fees 185.216 195,131 2,035 1,823 458,284 314.795 ExpENDffURE Total resources expended for the year were £608,305 including depreciation12024= £517,806) generating a surplus of £37,230. The main expenditure of the organisation is the salaries of staff who work with Voluntee 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. Looking ahead to 2025/26 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 m2de 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 renegotiating the 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 progrdmmes,. our contract with RBKC was renewed until 2028 •.• Look to strengthen our business planning and to recruit new board members HCGA has very low overheads as it does not rent office space. When not working in the gardens, stsff members work from home and hot desk at other organisations. The financial position of the charity is robust. The London Borough of Hammersmith & Fulham funding of £39,¢ has been confirmed to continue until September 2026. There have been no major changes in charitable expenditure. LEASES Until January 2024 and we leases on Lori5 Road Community Garden and Godolphin Garden. We are currently operating under a licence for the13tter garden whilst discussions regarding the long term future are negotiated with the council. We have a 21 year lease on the glasshouses at Ravenscourt Park until 2043.
Hammersmith Community Gardens Association Annual Report and Financial Statements 2025113 Reserves policy & going concern REfpJNIN6 UP TO YX MONTHS sTF W COSTS AND IIEIATED OBUGAMOtis l£llO,0001. wORNG C4HTAL FOR INO)ME FLUrnTION5 TO ALLOW FOR The free reserves of the charity comprising the unrestricted funds amounted to £494,24012024-. £425,852). Net current asset5 a É321,06312024- £267,652). Subject to the retention policy discussed below, the charity seeks to utilise all free reserves on strategic projects during the year. Reserves are retained with the intention of.- srABLE CONnNUATION OF PROJEcf DEUvERY.1£30,(o} The Trustees review the policy annually. Restricted funds for delivery of specific projects comprise current assets amounting to £28,60012024: £59.758). The Charity seeks to utilise all restricted reserves on the defined projects during the year. The Trustees are of the viewthat HCGA is a going concern. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accurncy at any time the financial position of the charity and to enable them to ensure that the financial statements comply 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 detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Simon Beal Chair Dat 025
Hammersmith Community Gardens Association Annual Report and Financial statements 2025 | 14 Independent Examiner's Report TO THE TRUSTEES OF THE HAMMERSMITH commuNy GARDENS ASSOCIATION I report to the charity trustees on my examination of the accounts of the company for the year ended 31° March 2025 which are set out on pages 14 to 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 20061'the 2006 Act'l. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Art 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,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5llb) 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 qualtfied to undertake the examination because l am member of Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my exarnination. I confirm that no matters have come to rny 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 lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)]. I have no concerns and have corne 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 Date
Hammersmith Community Gardens Association Annual Report and Financial Statements 2025 | 15 Statement of Financial Activities for the Year Ending 31 March 2025 IINaUDING THE INC(E EXPEP4DmJRe ACCOUIIT) Year ended 31 March 2025 Unrestricted Restricted Funds Funds Year ended 31 Marth 2024 Unrestricted Restricted Funds Funds Totsl Funds Total Funds Note5 Income Grants & donations Bank interest receivable GiftAid 134,389 2.035 50,827 185.216 2.035 96.705 1.823 98,426 195,131 1,823 Project related fees Total Income 458,284 594.708 458,284 645.535 314,795 413 323 314,795 511.749 50,827 98.426 Expenditure Choritoble octivities 1526,320) 181.985) (608,3051 (419,8271 197,9791 {517,806) Total ex enditure 1526,320) {81,985) {608.305) I41927) {97,979) 517.806 Net (expenditure)/income {31.158) 37.230 (6,504) 447 [6,057) Increase/lreductionl in revaluation reserve Profit on sale of f ixed assets Transfer between funds 12,1))01 12,0001 io Net movement in funds Fund balances brought forward at l April 2024 Fund balances carrled forward at 31 March 2025 io 31.158 37230 8.504 io 425.852 59.758 485.610 434,356 59,311 493,667 io 522 425 852 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 between the net movement in funds for the year stated above and the historic cost equivalent. The loss for the year for Companies Att purposes is the same as the net movement in funds forthe year.
Hammersmith Community Gardens Association Annual Report and Financial Statements 2025 | 16 Balance Sheet as at 31 March 2025 31 March 2025 31 March 2024 Notes Fixed assets Tangible fixed assets Current assets Debtors Cash at bank and in hand 201.777 217,958 39,140 289.423 60,771 228 706 Total cuffent assets 328,563 7,500 321,063 522.840 289,477 21,825 267,652 485,610 Creditor5.' amounts fallin Net current assets due within one year Net assets Restricted income funds Unrestricted income funds Revaluation reserve General funds io io io io 28,600 59.758 494,240 425,852 494,240 S2240 425,852 485.610 Total charit funds io The attached notes on pages 16 to 23 fomi an integral part of these financial statements. Statement by the dirertors under section 476, Companies Act 2(X)6 Forthe year ended 31 March 2025 the company was entitled to exemption from the requirement to have an audit under section 47711} of the Companies Act 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 COMPNI4Y KEEPS AccouKllNG RE(XMIDS (p(y WITH SEcfK)N 386. AND PREPAWNG WHICH GIVE A TRVE AM) FR VIEW OF THE STAIE OF AFFAIKS OF THE COMPMY AS AT 31 MARCH 2025 AND OF ITS SURPLUS OR DEFlCtr FOR THE YEAR TrIEI4 ENDED IN ACCORDANCE wrtH THE REQUIREMENTS OF %CllON 396 OF THE COMPANIES Act 2006, ANO WHICH OTHERWISE COMPLY WITH THE REQUIREMENTS OF THE Acr RELA TO ACCC4JNT5. 50 FAJI NS APPLICPSLE TO THE COMPANY. The accounts were approved by the management commtttee on zq J.fieryl )... 2025 and signed on its behalf by.. S Beale Director K Wyatt FC Director
Hammersmith Community Gardens Association Annual Report and Financial Statements 2025 | 17 Statement of Cash Flows for the year ending 31 March 2025 31 March 2025 31 March 2024 Cash flow5 from l (used inl operating activities li 58.682 17,8291 Cash flows from investing activities Interest income Glass house Increase/ldecreasel in cash and cash equivalents in the reporting period Cash and cash equivalents atthe beginning of the year 2,035 1.823 60,897 228.706 16,006 234,712 Total cash and cash e uivalents at the end of the ear 289.423 228,706
Hammersmith Community Gardens Association Annual Report and Financial Statements 2025118 Notes to the financial statements I ACCOUNTING POLICIES AccouNnNG BASS The financial statements have been prepared 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 UK and Republic of Ireland IFRS 1021 leffective l January 20151- (Charities SORP IFRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. HCGA meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notels). GNG CONCEB 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 tts 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 reasonable accuracy. The following specific policies are applied to particular categories of income.. VOLUNTARY It4COME IS RECEIVED BY WAY OF GRAN, l)ONATIONS GIFtS AND IS 114QUDED IN FULL IN THE STATEMENf OF FINANCIAL Actiwn WHEN RECEIVASIE. GRANT5, WHERE ENTITLEMENT IS NY)T CONDtrioNAL ON TrFE DEUVEffY OF A SPECIFIC PERFoRmAtr BY THE CHARITY, ARE RECINISED WHEN THE CHARITY BECOM uNCONDK)NALLy ENTITLED TO THE GRAt4r. DONATED SERVICES ANO FAQUTIES ARE INCLUDED AT THE VALUE TO ThE (HARttY WHERE TH (AN BE QUATr4MRED. THE VAWE OF SER(5 PROVIOED BY VOLUNTEEB5 HAS NOT BEEN 114CWOEO IN THESE AC(OUMTS. INVESTMEWT INCOME IS INCLUDED WHEN RECENABiE. A INCOMING RESOURCES FROM GRANTS ANO FEES, WHERE RELATED TO PERFORMANCE AND SPEQAC OEUVEIIABiES, ARE AcNTED FOR AS THE CHARITY EARNS THE RIGFtr TO CON51DERATK)N BY 175 PERFORMAPKE. THU5. GRA1 RECEWED IN RELATION TO ECIFIED EXPENDrruRE THAT HAS NOT BEEN INCVRRfD L5 CLASSIRED AS DEFERRED INCWC. EXPENOITURE Expenditure is recognised on the accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully 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 artivvties and services in furtherance of its charitable objectives. It includes both costs that can be allocated directly to such 3Ctivtties 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 independent 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 Activities on a basis designed to reflect the use of the resource. PENSIONS Defined contribution payments are made for staff members and are recognised in the SOFA as incurred. This pension scheme was introduced to comply with Auto Enrolment in June 2015 using the government scheme NEST. Payments made during the year were £6,67312024: £4,935).
Hammersmith Community Gardens Association Annual Report and Financial Statements 2025 | 19 TAXATION As a charity, Hammersmith Community Gardens Association is exempt from tax on income and gains falling 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 tts charitable objects. No tax charges have arisen in the Charity during the year. FIXED AssEfs. DEPRECIATION AND CAPITALISATION Fixed 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 Charity from the predecessor charity on l April 2006 at a cost of £40,000 with an associated revaluation reserve of £36.0(X). The reserve is being writters off in equal annual instalments of £2.000 over the 18 years remaining on the lease at 01 April 2006. The second Ecoshed was built using restricted funding in 2010111 and is being depreciated over 14 years. Additions to Lingible a55ets 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 4year5 20 years FuN4S The Charity has two types of fund: REsfRtcfED- RESfRlCtED FUNDS ARE SUBJECTEO TO RESTRICTK)P45 ON THEIR EXPENDITURE IMPOSED BY THE DONOR OR THROUGF4 THE TERM5 OF AN APPEAL. UNREsfRlCtED- UNRESTRICTED FUND5 ARE AVAIiABiE FOR USE AT TrtE DISCREtION OF THE TRUSFEES IN FURTHERANCE OF THE GENERAL oBJECnv OF ThE CHARTry. UNRE5fRlCtED WNDS INIIUOE A REVAIUAMON RESERVE REPRESEKnNG THE AESTATEMENT OF INVESTMENT ASSE[5 AT MARKET VALUts. 2 GRANTS AND DONATIONS Unrestricted Restricted Total 2024 2025 London Borough of Hammer5mith & Fulham BBC Children in Need Catholic Association Ove Foundation Addison Youth Club Co-op Community FLJnd (Grow Well Project) TFL Walks Veolia UK Hammersmith United Charities Genuine Restaurants Big Give Liberty Global Europe John Lyons Charity Semble Networks- Nespresso Westminster City Council Peabody Foundation Awards for a1140 48,420 48,420 36.750 9,978 4,000 25,000 25,OCKI 25,OIXI 1,794 1,794 1,987 91J) 3,152 2,996 1,524 15,000 26.136 5,056 1,987 18.784 2,021 18,784 2,021 29.698 29.698 12.940 276 12,940 14,940 9,780 th 276 Tesco Anonymous Other Grants and Donations 17,500 5,896 134,389 17,500 5,896 185,216 24,000 50,827 195,131
Hammersmith Community Gardens Association Annual Report and Financial Statements 2025 | 20 3 PROJECT RELATED FEES The project related fees account for 71% of the companvs income. The source of the income is as follows: Total 2025 Totsl 2024 Educational Programmes. including school gardening and adutt education Community Gardening Programmes Carpordte Team Building Days Maintenance Contracts Health and wellbeing programmes Local fundraising events and donations Site Hire Other unrestricted income 158.470 121,212 34,600 110,897 10,757 6,156 16,192 120,330 50,052 28,188 92,974 14,993 4,314 3,944 458.284 314 795 Deferred income related to project fees amounted to £Nil12024= £19.233). 4 EXPENDITURE Total 2025 Total 2024 l al Analysis of total expenditure Charitable activities Support costs Governance costs 294,528 237,246 309,065 276,493 4,712 4,067 608,305 517 806 TOTAL Total 2025 Total 2024 bl Analysis of sUPPOrt costs: Governance Finance Human resource Information technolo TOTAL 770 16,461 289,855 1,979 309,065 285 9,792 264,580 1,836 276,493 c) Analysis of governance costs Total 2025 Total 2024 Independent examiner fee Staff and support costs Insurance 1,500 667 2,545 4,712 1,500 153 2,414 4.067 TOTAL
Hammersmith Community Gardens Association Annual Report and Financial Statements 2025121 5 STAFF COSTS 2025 2024 Salaries and wages Social security costs Staff ensions 259,928 19.917 6,673 286518 223,635 15,980 4,935 244,550 No employee received emoluments of more than £60,OLMJ. The average number of employees during the year (full time equivalent in brackets). was: 2025 Number 2(1.6} 2024 Number 211.6) i(1) General Manager and Director Education Manager Contracts Manager Community Gardeners Freelancers iii} 2(1.6) 15 211.6) 15 The salaries of key management personnel are approved by the Staffing Sub Committee and ratified by the full Board of Trustees. 6 TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS No Trustee received any remuneration, nor incurred expenses requiring reimbursement during the current or previous year12024: nil). No Trustee or other person related to the charity had any personal interest in any contract or transaction entered by the charity during the current or previous year12024: nil).
Hammersmith Community Gardens Association Annual Report and Financial Statements 2025122 7. TANGIBLE FIXED ASSETS Leasehold Property Gla55house Van Total Cost at i April 2024 Additions Dis osals Cost at 31 March 2025 102,000 2441220 311761 377,981 102,000 21+4,220 311761 3T/,981 Accumulated depreciation at i April 2024 Depreciation provided in year Released on disposals Transfer from revaluation reserve Accumulated de reciation at i March 202 {101,998) (30,235) (12,211) {27,790) (3,9701 {160,0231 {16,1811 8) 6) 60) Net book value at i March 2025 201,774 201,777 Net book value at 31 March 2024 213,985 971 217,958 8 DEBTORS Debtors are made up as follows: 2025 2024 Fees receivable 32.796 48,143 Other debtors and prepayments 6,344 39, 140 12,628 60,771 9 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Creditors are amounts falling due within one year and are made up as foll0v. 2025 2024 Deferred income Social security and other taxes Other creditors Accruals 19,233 1,092 1,51)0 7,500 I,soo 21,825
Hammersmith Community Gardens Association Annual Report and Financial Statements 2025123 10 ANALYSIS OF FUNDS Summary of fund movements are as follows: l April 2024 31 March 2025 31 March 2024 Income Expendlture Reserves Transfers Unrestricted Funds Restricted Funds 425,852 59,758 594,708 50,827 1526,3201 181,9851 494,240 28,600 425,852 59,758 Total all Funds 485,610 645,535 1608,305) 522,840 485,610 The composition and changes of the individual funds are asfollov&G: Unrestricted Funds The composition of Unrestricted Funds at the year end and the changes during the year are as follows: Net Movement 31 March 2025 31 March 2024 l April 2024 General Funds Fixed assets Net current assets Total unrestricted funds 217.956 207,896 425,852 116,1811 84,569 68,388 201.775 292,465 494,240 217,956 207,896 425,852 Restrirted funds The composition of restricted Funds at the year end and the changes during the year are as foll0v. Net Movemenl 31 March 2025 31 March 2024 l April 2024 Restricted funds Fixed assets Current assets Total restricted funds 28.598 28.600 59,756 59,758 59,758 131,158) 11 RECONCILIATION OF NET INCOME/EXPENDITURE} TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net income for the reporting year las per the SOFA) Adjustments for= Depreciation charge Interest Ilncrease)IDecrease in debtors Increasel Decrease in creditors Net cash rovided b used in 37.230 16,0571 16.181 (2,0351 21,631 114,325 58,682 20.152 11,823} 128,892) eratin activities