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2020-12-31-accounts

NATIONAL GALDEN SCHE ME

Total Unrestricted Designated Total
Year to Funds Funds Year to
31.12.2019 Notes 31.12.2020
Income from:
4,023,560 Garden
income
944,888 0 944,888
456,124 Other fundraising
activities
(2) 267,864 0 267,864
140,008 Donations and legacies (3) 338,233 29,250 367,483
27,508 Investment income (4) 14,047 4,566 18,613
0 Furlough
income
30,729 0 30,729
4,647,200 Total income 1,595,761 33,816 1,629,577
Expenditure
on:
3,300,275 Charitable activities (5) 1,883 0 1,883
5,189 Investment management fees 6,465 2,049 8,514
1,115,929 Fundraising activities (6) 1,009,605 21,000 1,030,605
293,568 Management and administration 314,336 0 314,336
4,714,960 Total expenditure 1,332,289 23,049 1,355,338
(Loss) I Gain on revaluation
83,325 and (loss) on sale ofinvestment assets (81,992) 19,258 (62,734)
15,565 Net movement in funds 181,480 30,025 211,505
614,558 Funds brought forward at I January 2020 386,292 243,831 630,123
630,123 Funds carried forward at 31 December 567,772 273,856 841,628
2020

31.12.2019 Unrestricted Designated 31.12.2020 31.12.2020
Total Funds Funds Total
6 Notes 6
3,064 Fixed assets Tangible assets (10) 4,903 4,903
41,120 Intangible assets (I0) 61,452 61,452
1,424,700 Financial assets Investments (I I) 0 219,400 219,400
1,468,884 66,355 219,400 285,755
Current assets
3,705 Stocks of merchandise 2,589 0 2,589
86,811 Trade and other receivables (12) 64,279 0 64,279
2,320,174 Cash and cash equivalents (13) 879,975 54,456 934,431
2,410,690 946,843 54,456 1,001,299
Less:
Creditors: amounts falling due within one year
3,215,000 Funds not yet distributed (5) 330,272 0 330,272
34,451 Trade and other payables (14) 115,143 0 115154
3,249,451 445,426 0 445,426
(838,761) Net current assets (liabilities) 501,417 54,456 555,873
630,123 Net assets 567,772 273,856 841,628
Represented by:
386,292 Unrestricted funds 567,777. 0 567,772
243,831 Designated funds (9) 0 273,856 273,856
630,123 567,772 273,856 841,628
pproved
byTrustees on:
if'. Qhl Gl LD~.1
Rupert Tyler)
Chairman ofthe Board ofTrustees

2019 2020
6 f.
15,565 Net movement
in funds (SOFA page 15)
211,505
3,300,275 Add back Charitable
activities
1,883
3,315,840 Net movement
in funds before Charitable
activities 213,388
47,961 Add back depreciation
charge
40,137
2,449 Decrease (Increase)
in stock
1,116
(49,765) (Increase) decrease
in debtors
22,532
(111,753) (Decrease) increase
in creditors
80,703
3,204,732 Cash generated
by operating
act:ivities
357,876
(3,068,462) Payments to beneficiaries (note 5) (2,886,611)
(113,673) Designated
fund disbursements
(2,049)
22,597 Net cash (consumed)
generated
by operating activities (2,530,784)
Investing
activities
(47,225) Purchase offixed assets (62,308)
(1,197,723) Purchase of investments (81,416)
170,421 Proceeds from the sale of investments 1,288,765
(1,074,527) 1,145,041
(1,051,930) (Decrease) in cash and cash equivalents in the year (1,385,743)
3,372,104 Cash at bank at
I January 2020
2,320,174
2,320,174 Cash at bank at 31 December 2020 934,431

2.Other fundraising activities income 2019 2020
Advertising revenue 182,441 196,366
Fundraising events 127,941 17,129
Other income 145,742 54,369
456,124 267,864
3.Donations and legacies
Unrestricted funds
Sponsorship
Donations
including
Gift Aid
2019 2020
6 6
105,000 105,000
25,008 233,233
130,008 338,233
10,000 29,250
140,008 367,483
4.Investment income
Bank interest received
Income from quoted
investments
2019 2020
6 6
7,501 5,087
20,007 13,526
27,508 18,613

Approved
at
Approved at
31.12.2019 Paid in year Distributions 31.12.2020
Nursing
Beneficiaries
The Queen's
Nursing
Institute 370,000 (370,000) 0
Macmillan
Cancer
Support 500,000 (425,000) 75,000
Marie Curie 500,000 (425,000) 75,000
Hospice UK 500,000 (425,000) 75,000
Carers Trust 400,000 (345,000) 55,000
Parkinson's
UK
185,000 (157,500) 27,500
Horatio's
Garden
75,000 (75,000) 0
Mind 80,000 (80,000) 0
Garden and Health Beneficiaries
Perennial 100,000 (85,000) 15,000
Community
Gardens
100,000 (92,228) 7,772
Garden
Museum
10,000 (10,000) 0
ABF The Soldiers' Charity 80,000 (80,000) 0
WRAGS (Work & Retrain as a Gardener Scheme) 65,000 (65,000) 0
National
Botanic
Garden Wales 20,000 (20,000) 0
Professional
Gardeners'
Trust 20,000 (20,000) 0
Maggie's Centres 100,000 (100,000) 0
Well Halton 75,000 (75,000) 0
The Patchworking Garden 20,000 (20,000) 0
Greenfingers 15,000 (15,000) 0
Other Beneficiaries
Local charities
nominated
by garden owners (1,883) 1,883
Total Funds for Distribution 3,215,000 (2,886,611) 1,883 330,272

6.Fundraising activities expenditure activities expenditure activities expenditure 2019 2020
6
Garden
opening
574,928 557,202
Marketing,
publicity
and fundraising events 541,001 473,403
1,115,929 1,030,605

indemnity
insu
rance for its Trustees, o fficers and employees at a cost of 6828 ( 2019:61,613).
Staffcosts: 2019 2020
6
Salaries 442,725 457,858
Social security and pension costs 66,266 68,675
508,991 526,533
The average weekly number ofemployees during the year was: 13 13
8.Auditor's remuneration 6 f.
Audit ofthe financial statements 4,600 4,600
All other assurance services 1,500 1,800

Designated funds compr ise th ose funds whi ch the Trustee s
have set asid
e for specifc fut ure purposes.
Incoming Outgoing Revaluation
31.12.2019 Resources Resources surplus 31.12.2020
E
The NGS Legacy Fund 243,831 33,816 (21,000) 19,258 273,856
Investment management fees 0 0 (2,049) 0 0
243,831 33,816 (223.049 19,258 273,856

10.Fixed asset s
Tangible Intangible Total
Equipment Software
E E E
Cost at
I January
2020 24,704 116,081 140,785
Additions
in year
5,548 56,760 62,308
Cost at 31 December 2020 30,252 172,841 203,093
Depreciation
at
I January 2020 21,640 74,961 96,601
Charge
in year
3,709 36,428 40,137
Depreciation
at 31 December 2020
25,349 111,389 136,738
Net book value at 31 December 2020 4,903 61,452 66,355
Net book value at 31 December 2019 3,064 41,120 44,184

II.Financial assets II.Financial assets II.Financial assets II.Financial assets 2019 2020
Unrestricted Funds
Investments 6 6
Fair value at I January 2020 0 172,307
Additions 1,169,798 0
Disposals (50,434) (1,090,315)
Decrease
in
value in the year 52,943 (81,992)
Fair value at 31 December 2020 1,172,307
Investments at fair value comprised:
Fixed interest 420,729
UK equities 240,636
Overseas
equities
263,020
Alternative
assets
179,289
Property 68,633
Fair value at 31 December 2020 1,172,307
Designated Funds
Fair value at I January 2020 298,772 252,393
Additions 27,925 81,416
Disposals (104,686) (133,667)
Increase
in value
in the year 30,382 19,258
Fair value at 31 December 2020 252,393 219,400
Investments at fair value comprised:
Fixed interest 39,234 32,654
UK equities 75,524 58,638
Overseas
equities
95,694 89,325
Alternative assets 29,811 30,000
Property 12,130 8,783
252,393 219,400

12.Trade an d other receivables 2019 2020
6
Trade debtors 14,390 31,319
Prepayments 67,390 32,959
HMRC
—VAT
5,030 0
NGS Enterprises
Limited
I I
86,811 64,279
13.Cash and cash equivalents 2019 2020
IE 6
Co-operative Bank 133,080 83,291
Royal London Cash Management 2,153,058 831,028
Barclays Bank 0 8,511
Investec Wealth and Investment 34,036 11,601
2 329134 934431
14.Trade and other payables 2019 2020
6 g
Trade creditors 260 19,801
Accruals 20,506 21,057
HMRC - VAT 0 35,741
Deferred
income and creditors
10,034 34,904
Other creditors 3,651 3,651
Unrestricted Funds 34,451 115,154

2019 2020
Operating lease which expires:
Within one year 18,846 18,846
Within two to five years 50,256 31,410
69,102 50,256