2022-12-31-accounts - The National Garden Scheme

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Garden income				3,938,254			3,938,254
Donations and legacies				130,755			315,255
Other fvndraising	acthrlties			449,440			449',440
investment income							8,059
Charitable grant retvrned				75,000			75,000
				4,593,449	8,559	185,000	4,787,008
Scpenctttvle on:
Charitable activities			7	3,235,7'l0			3,235,710
Raising funds				1,027,735			1,027,735
tvlanagement and administration			10	329,053			329,053
investment management		fees			2,236		2,236
				4,592,498	2,236		4,594,734
Net gains/(lossesJ	on
investments				22,180	2,878
Net movement ln	funnels			23,131	9,201	185,000	217,333
Fvnd balances at	'l January 2022			641,289	263„171		904,460
t'unct balances at	N december 2022			664,420	272,372	185,000	1,121,793

Prior financial year
			Unrestricted	Deslgntated	Restrtcted	Total
			funds	funds	funds
			2021	2021	2021
		Notes
income from:
Garden income			3,417,845			3,417,845
Donations and legacies			170,572			195,402
Qther tundraising activities			366,706			366,706
Investment income				3,876		3,876
Charitable grant returned
Total income			3,955,123	28,706		3,983,829
Charitable activities			2,730,000			2,730,000
Raising funds			824,957	32,331		857,288
Management and administration			326,659			326,659
investment management	tees			2,224		2,224
Total expenditure			3,881,616	34,555		3,916, '171
Net gains on investments			10	(4,8363		(4,826}
Net movement ln funds			73,517	(10,685}		62,832
Fund balances at 31 December 2021			567,772	273,856		841,628
fund balances at 1January 2022			641,289	263, '171		904,460

Rxed assets
Intangible assets			40965		26,784
Tonglbie assets			716		3,924
Investments			222,166		247,224
					277,932
Current assets
Stocks		5,296		3,831
Oebtors		65,447		49,244
Cash at bank and	in hand	842,0M		624,646
		912,768		677,721
Creditors: amovrtts	fatttno dve wtfhtn
one year		j54,823)		(51,'l93)
Net current assets			857,945
Total assets less currenf IiaNIftes			1,121,792
Income funds
Restricted funds			18S,000
Designoted funds			272,372		263,171
Unrestricted funds			664,420		641,289
			1,121,792		904,460

STATSNENT GF CASH f:l.GAS FOR THE YEAR EMBED3l MCEAABER 2022 Cash Nows from operaNng acNvltles Cash generated fromj� (absorbed by) operations fnvesNng acttvtNes Purchase ofintangible assets	STATSNENT GF CASH f:l.GAS FOR THE YEAR EMBED3l MCEAABER 2022 Cash Nows from operaNng acNvltles Cash generated fromj� (absorbed by) operations fnvesNng acttvtNes Purchase ofintangible assets	235,868 (50,748)		(284,533)
Purchase oftangible fixed assets		(857)	(1,304)
Purchase of investments		(23,391)	(67,734)
Proceeds on disposal of lnvestrnents		48,448	39,910
investment income received		8,059	3,876
Net cash used ln invesNn9 acNvlNes		(18,489)		(25,252)
Net cash used ln financing acNvfNes
Net increase j(decreasej ln cash and cash
equivalents		217,379		(309',785)
Cash and cash ecluivalents af beginning	ofyear	624,646		934,431
Cash and cash equivalents at end otyear		842,025		624,646

Donations and legacies
	Unrestricted	Designated	Restricted	Total
	funds	funds	funds
				2022
Legacies receivable		500		500	24,830
Other donations and legacies	130,755		185,000	315,755	170,572
	130,755	500	185,000	316,255	195,402

Advertising revenue	Advertising revenue	188,007	148,'l83
Qfher fundratsing	events	106,173	129,723
Other Income		155,260	88,800
		449,440	366,706

Qysignafed	Designated
fUncf%	funds

Nursing beneficiaries	2,430,000	2,250,000
Support for gardeners	290,000	215,000
Garden and health beneficiaries	290,000	235,000
Community Garden Awards	183,479
Donations to lccal charities by garden owners	42,231	30,000
	3,235,710	2,730,000

Fees payable tothe Charity's auditor and associates;	Fees payable tothe Charity's auditor and associates;	2022
Audit ot the Charity's	annual accounts	4,600	4,600
Ofher services tothe	group
-Audit of the Charity's	subsidiaries	1,800	'I,800
Total audit fees		6,500	6,500

	2022	2021
Salaries	449,196	441,676
Social secvrity and pension costs	Mi,QZ7
	22&QZ	MQ.RLR

12	Intangible fixed assets
	Cost
	At 1 January 2022		172,841
	Additions		50,748
	At 31 December 2022		223,589
	Amortl sation and impairment
	At 1 January 2022		146,057
	Arnortisation charged	for the year	36,567
	At 31December 2022
	Carrying amount
	At 31 December 2022		40,965
	At 31 December 2021		26,784
13	Tangible fixed assef»
	Cost
	At 1 January 2022		31,556
	Additions		857
	At 31 December 2022		32,413
	Depreciation and impairment
	At 1 January 2022		27,632
	Depreciation charged	in the year	4,065
	At 31 December 2022		3'l,697
	Carrying amount
	At 31December 2022		716
	At 31 December 2021		3,924

Cost or vofuoffon
Af '1 January 2022		247,224
Additions		23,390
Disposais		(48,448)
At 31December 2022		222,166
Carrying amount
At 31December 2022		222,166
At 31December 2021		247,224
lnvesfrnents at fair value comprise:
Fixed interest	23,520	31,641
UK equities	45,289	60,184
Overseas eguities	112,611	118,291
Alternative assets	33,057	27,008
Property	7,689	10,100
	222,166	247,224
Merchandllse		3,831
		2021
Amounts fatting due vrfthfn one year,		'E
Trade debtors	4,257	16,573
Other debtors	84	3,402
Prepayments and accrued income	61,106	29,269
	65,447	49,244

Trade credifors	22,549	12,239
Other creditors	26,274	17,572
Accruals and deferred income	6,000	21,382
		51,'I93

						2022	2021
	Within ayear					12,564	18,846
	Within 2-5years						12,564
						12,564	31,410
19	Cash generated from operations					2022
	Surplus for the year					2'l7,333	62,832
	Adjustments for:
	investment income recognised			in statement	of financial activities	f8,059)	f3,876]
	Depreciation and impairment		oftangible ffxed assets			40,632	36,951
	Movements in vvorking capital;
	fincrease) in stocks					f1,465]	f1,242)
	flncreasej/decrease	in debfors				f16,203j	l5,035
	increase/ fdecrease)	in creditors				3,630	f394,233)
	Cash generated from/(absorbed			by) operations		235,868	f284,533}