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National Garden Scheme Annual Report 2024
CONTENTS
Chairman's statement
Report of members of the Board ofTrustees
6-19
Ststement of responsibilities of members of the Board of Trustees
21
Independent auditor's report
22-24
Statement of financial activities
26-27
Balance Sheet
28-29
Statement of cash flows
30
Notes to the financial statements
31-39
Left Gnd Front CoYer.'The Nationol Garden kheme show
garden ot RHS Chelsea won on RHS Gold Medal ond
attrarted huge medio ond wsitor attention
Photos @ Julie Skelton

Chairman's statement
Having achieved garden income of more than
£4 million in 2023. the National Garden Scheme
passed a further significant milestone in 2024
by recording total income of more than £5
million for the first time in the charity's near-one
hundred year history.
Iiip
The charity's successes were brought about
largely by the hard work and commitment of
our garden owners and volunteers and, on behalf
of all the Trustees, I would like to extend our
sincere thanks to them all. I would also like to
thank our staff for their significant contribution.
As detailed in Section 7 of the Trustees,
Annual Report, the increased level of income
underpinned record donations to our
beneficiaries which were distributed before the
end of 2024.
The level of the donations empha5ises our
charity's ongoing, long-term commitment to
our six major nursing and health beneficiaries.
including our founder, the Queen's Nursing
Institute.Throughout the Covid-19 pandemic and
ever since, the contribution of these charities to
the national health and social care system has
been increasingly significanc so we are proud to
continue our charity's support.
We continued to extend our Garden5 and
Health programme in 2024 with increased
overall donations. In addition to our annual
donations to Horatio's Garden, Maggie's and
theArmy Benevolent Fund, theTrustees agreed
donations to the John King Brain TumourTrust
and Preston Cancer Care for specific garden
projects and toThe CountryTrust for its work
with schoolchildren. Since its inception in 2016
with the publication of the Kings Fund report
Garden5 and Health. commissioned by the
National Garden Scheme, we have donated
nearly £3 million to different charities under thi5
programme.

National Garden SchemeAnnual Report 2024
We continue with our annual donations to
charities which Support or train gardeners and
we are very pleased to make the significant
contribution to the gardening and horticultural
industry which this involves.As well as our
ongoing support for Perennial. one of the
National Garden Scheme's most long-standing
beneficiaries, we make major donations to English
Heritage's Historic and Botanic Garden Training
Programme and to the Pmfessional Gardener's
Trus( as well a5 funding individual apprentices at
the Garden Museum and the National Botanic
Garden,Wales.
It was only the second time our charity has had a
show garden. Designed byTom Stuart-smith (who
has opened his own garden for 30 years) and fully
funded by Project Giving Back. it was a triumph.
Not only did the garden win a gold medal, it
received unstinting praise from the media. visitors
to the show and the wider audience who enjoyed
it via BBC television.Throughout the week a
large rota of our volunteers and staff manned
the garden to engage with visitors, to share the
details of the garden and to tell them about the
wider charitable activities of the National Garden
Scheme.
The fourth area of the National Garden Scheme's
charitable donations is our Community Garden
Grants programme which grows impressivety,
After an unprecedented number of applications
from all over England,Wales and Northern
Ireland, the Trustees agreed to donate a total
of £232,000 to fund 90 different projects.
This brings the total number of community
gardens supported to nearly 400 with more
than £900,000 in grants facilitating their
unique combination of diversity and inclusion
to communities all over Englxnd,Wales and
Northern Ireland. In many cases the projects
introduce people to both gardening and to the
National Garden Scheme for the first time and
provide a welcome facility and refuge for many
who otherwise have no access to a garden or
wider green space.
Finally, along with all members of the Board
and the wider National Garden Scheme. we are
mourning the loss of our formerTrustee and
County Organiser, Susan Copeland who died
on 12th February 2025.There is an appreciation
of Susan in section 17 of theTrustees' Annual
ReporL
RupercTyler
Chairman
With this in mind, I would like to extend
special thanks to the Julia RausingTru5t which
announced in 2024 that it will donate £1.5 million
to the National Garden Scheme to support the
Community Garden Grants programme.This
extraordinarily generous donation will underpin
the programme for at least the next five years
with a very p051tive impact on our wider
charitsble donations,
In 2024 ￿￿ had one memorable highlighL a large
show garden at Chelsea Flower Show in May.

Trustees, Annual Report 2024
The Trustees submit their Annual Report and Financial Statements for the year ended 31 st
December 2024.
Contents
l. Objectives
2. History
3. Strategy
4. Operational Activities
5. Show Garden at Chelsea Flower Show
6. Fundraising, Costs and Net Income
7. Beneficiary Policy and Distributions
8. Beneficiary Activities
9. Community Gardens
l O.Gardens and Health
I l.Sustainability and Biodiversity
12.Digital Channels
13.Risk Management
14.Investment. Distribution and Reserves Policy
15.Legacies and Centenary Fund
16.Constitution. Governance, Scructure and Management
17.Susan Copeland MBE
18.Public Benefit
19.Statement of Trustees, Responsibilities
The financial statements have been prepared in accordance with the accounting policies set out in Note I to
the financial statements and comply with the Companies Act 2006 and"Accounting 2nd Reporting by Charitie5:
Statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS 102)" (effective I
January 2019).

National Garden SchemeAnnual Report 2024
l. Objectives
QNI established the National Gardens Scheme
CharitableTrust. In 2005 the charity incorpora￿d
as a company limited by guarantee; and in 2017
the charity's name became the National Garden
Scheme.
The primary objective of the charity is to
raise money for nursing and health charities
by organising the opening of sardens of quality
to the public.The charity also champion5 the
benefits of garden5 for people's health and
wellbeing.The achievement of these objettives
is based on long-term strategic planning against
which the charity'5 annual performance and
achievements are measured.
Ever since its establishment. the National Garden
Scheme has focused its annual donations on
supporting nursing and health charities. In recent
years, it has extended the donations policy to
support other charities whose work is consistent
with its programme for gardens and health. It
also supports the gardening community, funding
various programmes of training and support. The
2024 donations took the total since foundation
to over £74 million.
2. History
The charity was founded in 1927 by the Queen's
Nursing Institute, to raise funds to support
district nursing which the QNI organised and
managed prior to the introduction of the
National Health Service.The Trustees of the
QNI invited owners of outstanding garden5 to
open to public visitors for one day and donate
the funds raised to the Institute. In 1927 some
600 gardens opened, they all charged one shilling
and they raised £8,000.As well as the fundraising
success, this scheme broke new social ground in
offering public access to private zardens for all in
return for a modest contribution to charity.This
principle of inclusiveness and accessibility has
been a key characteristic of the National Garden
Scheme ever since.
As a result of the National Garden Scheme's
long-term commitment to its nursing
beneficiaries, it has become the most significant
cumulative charitable supporter of nursing in the
country and the single largest funder of most of
the individual beneficiary charities (see Section 7
for more detail).
3. Strategy
Historically the National Garden Scheme's
strategy has focused on growing its core activity
of increasing funds raised by garden openings
and the two key strategic priorities have been to
increase the number of gardens opening and to
reach a wider audience in order to attract more
visitor5.
The core activity of opening private gardens to
visitors has remained largely unchanged since
1927 although the quantity and variety of gardens
has grown considerably - especially in recent
years.As well as traditional large country gardens,
there are now large numbers of smaller gardens
opening in towns and cities or together in
groups in villages.The wider variety also includes
allotments and community gardens, prison, school
and hospice garden5. In a remarkable testament
to the loyalty of garden owners, 70 of the 600
gardens that originally opened in 1927 are still
opening today.
More recently, the charity has pioneered
promoting the benefits of gardens and gardening
for public and individual health and well-being
(see Section l O).The Trustees believe that this is
an area of growing importance and one to which
the charity is uniquely positioned to contribute.
This includes the charity's growing commitment
to supporting community gardens with an annual
programme of grants to project5 all over the
country (see Section 9).
The charity was part of the Queen's Nursing
Institute from its foundation until 1980 when the
The effect of the pandemic on garden opening
in 2020 and 2021 and the greatly increased

public awareness that resulted from our other
fundraising activities led to a re-evaluation of the
charity's strategic priorities. Opening gardens
to visitors to raise funds remains the core
activity. but broadening fundraising activities
and appealing to different audiences is being
developed.These considerations influenced the
Strategic Plan 2021-25 which ha5 four strategic
priorities:
Widen our public reach - as we diversify
our portfolio of gardens that open, we will
engage with an increasingly diverse audience
of people opening their gardens. visitors and
other supporters.
Increase supporter engagement and loyalty-
further nurture and develop our relationships
with garden owners and the growing
audience of visitors and other supporters.
Transform our digital platforms and
infrastructure - our activities are increasingly
reliant on our digital platforms which we will
continue to develop to meet demand.
Create financial resilience - in addition to
our traditional source of income from garden
openings which funds our annual donation5,
further develop other income stream5 to
strengthen our resilience.
The National Garden Scheme has comprehensive
public liability insurance for all gardens that open.
The head office at Hatchlands Park in Surrey
co-ordinates the charity's activities. produces
the annual guidebook (The Garden Visitor's
Handbook) and promotes the garden openings
through the website, social media channels
and the app, 80th the Handbook and website
provide all relevant details of gardens opening in
each county. Promotion of gardens 15 enhanced
by county booklets (containing individual county
sertions from the Handbook) which are put
together by volunteers on the county teams and
distributed in their particular area.
The charity's financial operations have changed
dramatically in recent years. In 2019 the charity's
garden-opening operation was cash only, Funds
continue to come from gardens as cash, but
also through the alternative channels of cashless
payments and online booking5 - both of which
are now available to virtually all gardens with the
charity's online booking system and card readers.
In 2024 18% of net garden income was cashless
and 8% came from bookings and this continues
to grow.
During 2025 the Board ofTrustees will develop
a new five-year Strategic Plan 2026-2030 which
will include the significant landmark of the
charity's centenary in 2027.
5. Show Garden at the
Chelsea Flower Show
In 2024 the National Garden Scheme had a
large show garden at Chelsea Flower Show for
only the second time in the charity's history, the
first having been in 2002 to mark the charity's
75th anniversary.The 2024 garden was designed
byTom Stuart-smith who ha5 an unrivalled
record for Show gardens at Chelsea and who
has opened his own garden in support of the
National Garden Scheme for 30 years.The
sourcing of plants and on-site construction was
done by Crocus.The garden was made possible
by the generous support of Project Giving Back
whose sponsorship covered all the costs.
4. Uperational Activities
The National Garden Scheme continues to
organise the voluntary opening of gardens
throughout the counties of England and Wales
and, since 2022, in Northern Ireland and the
Channel Islands.
The great majority of the gardens are privately
owned and not othenNise accessible to visitors.
Each county has a team, led by a County
Organiser, who are all volunteers.They are
responsible for organising and supporting garden
openings within their countie5. as well as for
ensuring gardens are of the standard which
visitors have come to expect over many decade5.
With its exquisite planting beneath a canopy of
spreading hazel trees and paths winding between
the plants to its much-envied hand-crafted oak
shed at the back, the garden was a spectacular

National Garden SchemeAnnual Report 2024
The Nottonol Gorden scheme's Show Gorden at RHS Chelsea Flwer show ottracted huge ottentjon from wsitors ond the medio ond won o Gold Medol
success. It won a gold med31 and received
unstinting praise from experts in the media and
visitors to the show alike. For many people it was
simply a garden with beautiful planting that they
could dream about having at home.
at Addenbrooke's Hospitsl in Cambridge. Because
it was not practical to retain perennials until the
new garden is begun, we held a highly successful
sale of the show garden's perennial plants at
Chilworth Manor in Surrey.The £15,000 raised
was donated to Maggie's to fund replacement
plants for the new garden. Long term support for
Maggie's typifies the National Garden Scheme's
charitable acu'vities. as well as exemplifying its
championing of gardens and health.
For the National Garden Scheme it represented
what people might expect if they visited one of
the many gardens which open.Throughout the
week of the show staff and volunteers were
able to engage with visitors to the show and tell
them about the charity, the numbers of gardens
that open, its long heritage and the extent of its
support for nursing and health charities. Regular
features on the BBC television coverage further
extended coverage to an audience of millions.
As important as the tangible success of the
garden during the week of the Chelsea Flower
Show was the increase in public awareness of
the National Garden Scheme that was achieved
and which has the potential for long-term impact.
From high-profile visitors, including Her Majesty
The Queen, to widespread discussion on social
media, rhe Chelsea garden proved a major
success for the National Garden Scheme.
The garden provided a direct link between the
National Garden Scheme and its beneficiaries
because after the show it is destined to become
the core of the garden for a new Maggie's centre

6. Fundraising, Costs and Net
Income
sponsorship.we are particularly grateful to our
core sponsor Investec Wealth & Investments.
Royalties and donations We￿ received from
corporate partners, notably G riffin Glasshouses.
Revenue also came from sales of the Garden
Visitor's Handbook and advertising in the book.
County teams raise funds locally from selling
advertising in their booklets. giving talks, and
from collection tins 2nd other donations.The sale
of merchandise, many individual donations and
GiftAid, also make valuable contributions. Income
fmm all other non-garden sources (including
fundraising events) totalled £711,487 (2023:
£653,199).
Funds are raised from admission charges and
the sale of refre5hment5 and plants at garden
openings. Gardens open on one or more
specific days, andlor by arrangement. Opening by
arrangement is when a garden owner specifies
that during a certain period they are available
to take bookings for a private visit.These are
particularly appropriate for groups but are also
available for individuals or small numbers of
people.
A total of 3,372 gardens {2023,. 3.345) opened
in the year, including 1.007 (2023:1,056) which
opened as part of a group.The gardens held a
totsl of 5,393 openings (2023: 5,146) and 1,081
(2023: 1,01 l) £arden5 opened by arrangement-
either in addition to one or more open days or
solely by arrangement.
We are very grateful to all those who support
the charity, enabling us to donate even more of
the funds raised at gardens to beneficiaries.
Total unrestricted income for the year VRS
£5,119,358 (2023: £4,842,467).
Total operating costs for the year were
£1,545,364 (2023: £1,512,994).
With an increase in gardens and openings from
the previous year, and a modest increase in the
average admission charged, once again there was
strong performance with a total of £4,364,080
being raised at gardens, a 5% Increase on 2023
Net income available for distribution that was
generated in the year was a record totsl of
£3,598,965 (2023.. f 3,364,99.5), an inr.rp.a£p. nf
7%. Non-garden revenues cover a significant
proportion of operating costs and consequently
increase the proportion of garden revenues
donated to beneficiaries. For many years, this
ratio has been in excess of 80% and in 2024 it
was 81%.
(£4,165,116).
This includes £40,793 (2023: £39,364) distributed
by garden owners to a local charity of their
choice from their total admissions income. In
addition, a further £242,111 (2023: £227,623)
was raised on garden open days by the sale of
teas and plants organised by other charities
which retained the proceeds of those sales.
This has resulted in a total of £282,904 being
distributed nationwide for the benefit of
numerous small local charitable organi5ations as
a result of our garden openings.
7. Beneficiary Policy and
Distributions
In 2025 the Trustees will carry out a triennial
review of the Beneficiary Policy, last done in
2022.The policy is available from the Chief
Executive.
Other fundraising events in 2024 included the
Annual Lecture, the Great British Garden Party
and various smaller special event5.
During 2024 the Trustees agreed payment of the
following distributions to the charity's group of
long-term nursing and health beneficiaries:
The charity's unrestricted income was further
increased from various sources including

National Garden SchemeAnnual Report 2024
Charity
Queen's Nursing Institute
Macmillan Cancer Support
Marie Curie
Hospice UK
Carers Trust
Parkinson's UK
Total
8. Beneficiary Activities
£500.000
£450,000
£450.000
£450.000
£350.000
£350,000
£2,550,000
All beneficiary charities acknowledge the level
and commitment of donations from the National
Garden Scheme through their active support
in a variety of ways.The primary objective is to
genera￿ greater public awareness of the charity
through the beneficiaries, substantial networks.
This brings increased numbers of visitors to our
gardens and thereby generates more funds for us
to be able to distribute to them.
TheTrustees continued their commitment to
fund specific projects as part of the charity's
wider Gardens and Health agenda and. in 2023,
the following Gardens and Health payments were
made. In addition to the payments listed below
a payment of £8,132 was made to Sue Ryder to
complete the donation agreed and paid in 2023:
Every year the beneficiary charities complete a
detailed report for the Trustees.These include
information on how donations have been used
and on how they have supported the National
Garden Scheme, including marketing and
communications activities. Our Impact Report
2024 gives details of the National Garden
Scheme's charitable impact both directly to
individual beneficiaries and more generally in its
campaigns and communications.
Charity
Maggie's Cent￿S
Horatio's Garden
ABF The Soldier's Charity
John King Brian TumourTrust
Preston Cancer Care
The CountryTrust
Total
£122,227
£90,000
£80,000
£50,000
£50.000
£25.000
£417,227
The National Garden Scheme's long-term
support for its beneficiaries achieved a significant
milestone in 2024 when it celebrated 40 years
of continuous support for its largest beneficiary,
Macmillan Cancer Support.The charity is
Macmillan's longest-standing supporter and
during four decades it has donated nearly £20
million.At an event to celebrate the partnership,
Macmillan's Chief Executive, Gemma Peters, said..
TheTrustees continued the charity's Support
for those working in gardens and horticulture
and the training of gardeners and, in 2023, the
following donations We￿ paid to charities in this
category:
Charlty
English Heritage
Perennial
National Botanic Garden,Wales
Bankside Open Spaces Trust
Professional Gardener'5 Trust
Garden Museum
Total
£125,000
£ i 00.000
£26,000
£21.000
£20,000
£ i 0.000
£302,000
"The National Garden Scheme are our longest
standing partner and have had an incredible
impact over the last 40 years. It's thanks to the
generosity of the 3.500 garden openers, county
or8anisers, Staff, and tru5tee5 that Macmillan
is able to continue doing whatever it takes
for people living with cancer. Our partnership
together champions the physical and mental
health benefits of gardening, which we know can
be valuable and comforting for people living with
cancer.,
In recent year5 there has been significant growth
in the charity's Support for community garden
projects. In 2024 89 projects were supported
with a total of £232,536 (2023.. 86 projects and
£259,058).

//
v•
fflACfflILLAN
CANCER SUPPORT

National Garden Scheme Annual Report 2024
9. Community Gardens
The King's Fund: Gardens and Health, implications
for policy and practice. More recently. Covid
19 greatly heightened the importance of access
to garden5 and green space for everyone's
health and wellbeing and there was a surge in
popular appreciation of access to gardens and
in gardening and in public realisation of the real
benefits that both offer.
The charity is committed to supporting
community garden projects which provide
substantial benefits to local communities all over
the country.They engage and support a richly
diverse range of people, including many from
ethnic minoritie5 and others living with mental
or physical challenges and disabilities, or social
isolation.
In May 2024 the charity organised its annual
Garden5 and Health Week.As well as variou5
activities by garden owners. the highlight of
the week was once again the publication of a
new version of the hugely popular e-book.The
Littleyellow Book of Gardens and Health. It is
packed with stories and case studies from garden
owners, garden visitors and people involved with
beneficiary charities who have found solace and
improved health and wellbeing by immersing
themselves in nature.
Equally important. many of the community
garden projects supported by the National
Garden Scheme are in some of the country's
most socially and economically disadvantaged
areas of the country where their impact 15 even
greater.This is especially evident in innerkncity and
other urban areas where private gardens are rare
and involvement with a community garden offers
many people their only local access to green
space5 and gardening.
The annual Gardens and Health programme
is an effective way of building partnerships
with beneficiary charities. In their 2024 report
Macmillan Cancer Support wrote, The Gardens
and Health Campaign remain5 a particularly
useful way to engage our staff and supporters in
the wellbeing benefits of gardens and gardening,
and really resonates with Macmillan professionals
as a holistic support offering that they can
promote to their patients, as well as providing a
great opportunity to showcase our partnership."
Danny Clarke, the Black Gardener, and National
Garden Scheme Amba55ador added.."It's zreat to
see this funding going to the heart of so many
community projects,These are projects that
will help invigorate the people they support and
introduce new audiences to the huge benefits
that gardens and gardening bring to their health
and wellbeing and to the environment around
them."
In recent years the programme has expanded
dramatically, a direct reflection of the burgeoning
enthu5ia5m for and benefits of community
gardens. In this light it was especially rewarding
that in 2024 the National Garden Scheme
received a commitment from the Julia Rausing
Trust to donate a grant of £1.5 million over
the next five years to support the Community
Garden Grants programme.
The charity's commitment to Gardens and
Health is deep-rooted and varied, from the
vision expressed in the current Strategic Plan
2021-25,'That everyone has access to gardens
and values the benefits to their health, wellbeing
and enjoyment of life,, to activities in gardens,
many in partnership with beneficiary charities,
and substantial financial commitment in annual
donations, as set out in Section 7.
10. Gardens and Health
The impact of these donations is exemplified
by the charity's Support for Horatio's Garden. a
charity which builds gardens for spinal injuries
units in hospita15 around the country.There are
I I such units and in 2018 the National Garden
Scheme made a long-term commitment to
The National Garden Scheme has championed
the benefits of access to gardens and green space
since the 2016 report that it commissioned from

funding them all in a continuous programme of
support. Each garden receives two consecutive
annual donations currently totalling £180,000
per garden equating to 25% of the totsl costs.
The National Garden Scheme is the largest
single funder of Horatio's Garden and the 2024
donation wa5 the second instalment for their
seventh garden. in Belfast, which was opened in
the summer.
12. Digital Channels
Digital channels continue to grow in importance
for the charity's operations. marketing and
communications. In 2024 we commissioned
a comprehensive audit of our ITIDigital
infrastructure, the findings of which were
presented to the Board of Trustees in the
summer.As a result an ambitious programme of
integration and modernisation has been drawn
up which will be carried out through 2025 and
into 2026 in time to be fully active before the
centenary in 2027.
I l. Sustainability and
Biodiversity
The National Garden Scheme is committed to
advocating and activating sustainability in all areas
of our lives. but particularly in gardening.we urge
everyone who opens their garden in support
of the National Garden Scheme. or who visits
these gardens, to garden sustainably. Sustainable
gardening can make a substantial contribution
to the wider challenges of climate change and
biodiversity.
The primary digital communications channels are
the charity's website, weekly e-newsletters, our
social medial and YouTube channels.
On the website, looking for information about
gardens was once again the primary activity.
Additionally, our weekly e•newsletters are an
increasingly popular source of information.There
is widespread engagement with our social media
channels, while on YouTube, our library of videos,
most of which feature our gardens, but some
created to illustrate our beneficiary partnerships.
continues to be popular with a StrOn￿Y
international audience,
Our Sustainability Statement highlights our
message to garden owners, visitors and other
supporter 5ettlng out the tollowing priorltles:
Promoting the move to peat-free
gardening by 2025
Avoiding the use of pesticides
Controlling the use of water
Avoiding the use of plastic and 50
minimising non-biodegradable waste
Encouraging biodiversity
The weekly e-newsletter sent out via the email
marketing system to more than 60.000 recipients
who have signed up to receive it, contains details
of gardens opening from week to week. special
events and other content. Levels of engagement
and response remain high.
Through our network of thousands of gardens
and active supporters we aim to influence as
wide an audience as possible, a5 well as through
our partnerships with thewoodland Trust and
the Wildlife andWetlandsTrust.
The key social media channels for the National
Garden Scheme are Instagram and Facebool
both of which saw healthy growth through the
year of 7% and 6% respectively. Instagram has
nearly 130.000 followers and Facebook more
than 43,000. Both channels showed growing
evidence of their positive impact on garden
visitor numbers. OurYouTube channel continues
with 3.400 subscriber5 and received 675,800
views during 2023.
We encourage all gardeners to be conscious of
the benefits of biodiversity in their garden and to
encourage it wherever possible.we encourage
the planting of a diverse range of plants to enrich
local habitats, and to thereby support nature
conservation.

National Garden SchemeAnnual Report 2024
13. Risk Management
highly liquid short-term financial instruments and
deposits before being distributed to beneficiaries.
Risk management forms an integral part of the
charity's decision-making process. Identification
and management of risks to the charity's
operations and personnel, performance and
reputation is essential.These risks, their potential
severity and their mitigation, are set out in the
Risk Register.This is reviewed and updated by
the senior management team and approved by
the Board annually and more frequently when
circumstances require.This process is designed to
regularly assess existing risks, identify new risks
and to ensure that the systems and procedures
in place to manage the identified risks are fit
} for purpose.The overriding approach to risk
management and assessment is to be prudent
and cautious at all times.
The National Garden Scheme'5 designated Legacy
Fund investments are managed by Investec as a
medium risk combination of equities and fixed
interest securities.
Underpinning the charity's balance sheet fmm
one year to the next is the reserves policy that
unrestricted reserves should not ordinarily fall
below 25% of the current gross annual costs.
Trustees make a judgement at the time of
distributions to beneficiaries, to ensure that
the reserves are sufficient to give assurance
that the charity will continue to operate in the
light of the risks to which it is exposed. but
not retain excessive amounts of cash.At the
year end the unrestricted reserves stood at
£486,368, designated reserves stood at £505,124
and restricted reserves stood at £427,599.
Unrestricted reserves represent 31 % of current
annual operating costs.
The Trustees have identified the major risks to
the NGS'S operations and financial security as
follows:
Prolonged public health crisis during a
garden opening season
Prolonged adverse weather through a
garden opening season
Loss of IT and communications systems
Pressures on the management team given
the limited number of employees
Reputational risk
15. Legacies and Centenary
Fund
In 2024 the National Garden Scheme received
legacy gifts totalling £435,198.Almost all of this,
£434,002, constituted the largest single legacy
in the charity's history and was the gift of Lynda
Digweed. Shortly after we were told of the
donation, Lynda's brother Martin wrote.,
These are prioritised in the Risk Register which
is updated and re-evaluated regularly, in the
Disaster Recovery programme and in additional
HR support. Full details of the Risk Management
Policy, Risk Flegister and Disaster Recovery
programme are available from the Chief
Executive.
'1 believe Lynda made the decision to donate her
esL1te to the National Garden Scheme shortly
after our mother's death in 2011. Never having
married and living alone, Lynda began to think
about her own funeral and making a will - this
was many years before the cancer dia8nosis.
Since she knew I was settled in Germany and
financially secure, she decided to donate her
assets to charity.
14. Investment, Distribution
and Reserves Policy
The National Garden Scheme's operations result
in funds accumulating through the year.These
surplus funds are deposited with Royal London
A55et Management and invested in a range of
As an enthusiastic gardener, visiting private
gardens through the National Garden Scheme
was a much-loved pastime. First Visits y￿re with
our mother, also a gardener. and later. on her

own. l also joined her on visits home, and it was
therefore no surprise when Lynda told me last
year that she was donating everything to the
National Garden Scheme."
The Directors of the Company are also charity
trustees for the purpose of chariry law under
the Company's Articles.The governing body is
the Board of Trustees.Trustees have the duty to
plan and agree policy and to direct the affairs
of the charity.They are ￿sPonsIble for good
management, Setting policy, approving the annual
report and accounts, overseeing contact with
beneficiary charities and agreeing the basis and
amount of donations,
The Truscees are most grateful for Lynda's
generosiry, and for the generosity of all individuals
who decide to support the charity with gifts
in their wi11s.The opportunity to support the
National Garden Scheme with a legacy gift vrfas
highlighted in all 2024 publications and on the
website.
Trustees are appoinced for a period of three
years which is renewable by mutual agreement
for a possible two further periods. meaning
that aTrustee can serve a maximum of nine
years.Thereafter they must stand down for at
least one year before they can be considered
for re-election.There is a maximum of 15
Trustees. In addition to the Chair. Deputy
Chair and Honorary Treasurer, there are six
Regional Chairs. Each of these Chairs has to be
an active member of a county volunteer team.
The other Board members are Independent
Trustees who are selected to bring specific
skills and experience to the Board.An induction
programme is arranged for new trustees
depending on individual needs.
The National Garden Scheme's Legacy Fund
was formally established at the end of 2015 as
a designated fund, separate from unrestricted
funds. On application from the Chief Executive
and at the discretion of the Trustees funds are
available to finance projects to develop and
enhance the charity's operations. thus avoiding
drawing on funds raised at garden openings.
In 2022 we launched the Centenary Circle,
inviting individuals and grant making trusts to
commit to making donations to recognise the
charity's centenary in 2027.These donations
continued in 2024.They are placed in a restricted
capital fund which is being accumulated to
provide the charity with long-term financial
resilience.we would like to express our sincere
thanks to those who have joined the Centenary
Circle.
There are two pmcesses forTrustee selection.
Regional Chairs are nominated by their
fellow county team volunteers in their region;
nominations are considered by the board and
the appointment of the m05t suitable candidate
is made following an interview with the Chair
or Deputy Chair. and the Chief Executive.
Candidates to be independent trustees are
approached individually by either the Chair or
the Chief Executive, on the basi5 of the particular
relevant 5ki115 and experience needed by the
Board and the charity.
16. Constitution, Governance,
Structure and Management
The National Garden Scheme is a company
limited by guarantee. Detai15 of its constitution
and governance, as set out in the Articles of
Association, are available on request to the
Chief Executive. Key governance responsibilities
are organised for the Board by the Company
Secretary.They are set out in a series of policies,
committee terms of reference and other
documents. Policies are reviewed by the Board as
appropriate.
The Board elects a Chair for a term of three
year5 who, as well as chairing the Board,
represents the charity and maintain5 contact
with county volunteers and garden owners.
beneficiaries and associated organisations.A
Deputy Chair is similarly elected and supports
the Chair. acting as Chair in their absence. Both

National Garden SchemeAnnual Report 2024
positions are renewable for a further three years
with the agreement of the Board.
and the Channel Islands, is carried out by
nearly 600 volunteers organised in county
teams.The key attivities of the CountyTeams
are:
TheTrustees decide on key policy, management
and financial matters at Board meetings. five
of which are held annually.Activities at head
office are managed by the Chief Executive and
include strategic planning, financial organisation,
support for county teams, book production,
marloting and distribution, national publicity,
sponsorship, and insurance.The Chief Executive,
assisted by senior management and the Executive
Committee. reports to the Board and is also
responsible for national and regional conferences,
and participation in external events.
Finding new gardens.
Promoting garden openings.
Maintaining contact with existing garden
owners to assist with retention and
continuity of opening from one year to
the next.
Collecting funds raised at gardens and
accounting to Head Office.
Recognition and rewards.
Managing county booklets, securing
booklet advertising.
The Executive Committee (made up of
Chairman, Deputy Chairman, HonoraryTreasurer,
Chief Executive and one Regional Chairman in
rotation) oversees the execution of the Board
decisions and deals with matters delegated to
it by the Board.This committee monitors the
business plan and budget and operations.
Each county team is led by a County Organiser
who is responsible for the charity's activity in
their county.Advice and support are available
from the Chief Executive and head office staff, as
well as from other county teams.
Each region holds an annual AGM in late
February or in March, attended by county
volunteers from that region and by the Chairman,
Chief Executive and relevant members of staff.
There is a biennial conference for volunteers at
which they learn from each other and share best
practice.These alternate with conferences for
the County Organisers. Smaller conferences for
specialist groups are also organised by the Head
Office from time to time.
The Audit Committee, chaired by the Honorary
Treasurer, oversees financial reporting on behalf
of the Board ofTrustees. It is responsible for
reviewing financial and associated risk and
advising the Board on the appointment of
auditors.
The Chief Executive is employed by the 8oard
to implement policy, and to devise and execute
the charity's operational strategy, He leads the
Head Office staff (currently numbering 13) and
together they pmvide the central operations,
finance and marketing functions which assist
and Support the work of volunteers in County
Teams with information, advice, supplies and
other support. M05t communication with
garden owners takes place through the County
Organisers and other team members.
TheTrustee5 are enduringly grateful for the
continued generosity and hard work of the
garden owners, together with the dedication
and commitment of county team members who
provide invaluable and often specialist support
for the organisation.
The charity's most senior honorary position
is the Patron and it was a great privilege for
the charity that in 2024 His Majesty The King
announced that he would continue as Patron
having held the p051tion a5 Prince of Wales from
2002 to 2022.The charity's President is Dame
Mary Berry and there is a group of honoraryvice
Presidents, all former Chairs or other members
of the Board ofTrustees and listed below.
The National Garden Scheme is crucially
dependent upon the contribution of
volunteer5. Everyone who opens their garden
doe5 so voluntarily. In addition, the necessary
work to support the gardens opening
throughout England,Wales, Northern Ireland
17

The National Garden Scheme is fortunate to
have a group of Ambassadors, all of whom are
well known figures with varied involvement
in the world of gardens and horticulture. In
January 2025 Fiona Bruce joined the group.They
support the charity in various ways, especially
promoting and supporting it on social media and
other channels. taking part in various events. and
providing quotes and endorsements for use in
the charity's various communications.The current
Ambassadors are listed on page 21.
figure in the National Garden Scheme.Whether
s a member of the Board of Trustees, as our
East region's Chair, or as County Organiser of
her beloved Essex, her impact and contributions
were unrivalled and she will be greatly missed.
Our thoughts and love go to her husband Doug,
and to their daughters Emma and Sarah and their
grandchildren.,
Susan was a National Garden SchemeTrustee
and East Regional Chair for nine years 2014-
23.After joining the Essex team in 2006 in the
following year she became County Organiser,
a position she retained until August 2024.
In January 2023 Susan was diagnosed with
lung cancer and undenNent treatment at
Addenbrooke'5 Hospital, Cambridge where
she also received support from the Maggie's
centre. In her final weeks Susan wa5 cared for
at home by district nurses and nurses from St
Clare Hospice. In 2023 Susan was awarded the
MBE in The King'5 Birthday Honours, for her
Service to the National Garden Scheme.After
her invesciture at Buckingham Palace byThe King
in October 2023 we published an appreciation
which you can find on our website.
17. Susan Copeland MBE
It is with great sadness that we announce the
death of Susan Copeland, a much-loved Trustee,
Regional Chair and County Organiser of the
National Garden Scheme and a hugely influential
member of the charity ever since she and her
husband Doug first opened their Essex garden
in 1996.
National Garden Scheme Chairman, RupertTyler
says: 'We are all devastated by the loss of Susan,
a wonderful friend and colleague and an inspiring
•dii,
Jr4
18

National Garden SchemeAnnual Report 2024
18. Public Benefit
19. Statement of Trustees,
Responsibilities
The Trustees follow the Charity Commission's
guidance on public benefit in their d1￿Ction
of the National Garden Scheme.The charity's
principal activity, the organisation of garden
openings, is expressly designed to be available
to all and so by definition brings considerable
public benefit. It is the charity's chief source of
fundraising for donations to beneficiary charities
whose principal objectives are public benefit in
the form of nursing, caring or other support for
individuals.
Company law require5 the Trustees to prepare
financial statements for each financial year to
give a true and fair view of the State of affairs of
the company's activities during the year and of
its financial position at the end of the year. In
preparing those financial statements, theTrustees
are required to:
select suitable accounting policies and appty
them consistently,.
make judgements and estimates that are
reasonable and prudent;
state whether the policies are in accordance
with applicable accounting standards. and
prepare the financial statements on the going
concern basis unless it is not appropriate to
presume that the charitable company will
continue in operation.
As the National Garden Scheme develops its
programme of promoting the benefits of gardens
for public and individual health and wellbeing,
there is increasing long term public benefiL
The programme demonstrates a combination
of specific health and wellbeing benefits as well
as the added potential to reduce existing public
health costs.
The expanding portfolio of community gardens
funded by the National Garden Scheme will
further broaden the public benefit created by the
work of charity.
The Trustees are responsible for keeping
proper accounting records which disclose with
reasonable accuracy at any time the financial
position of the charitable company and to enable
them to ensure that the financial statements
comply with the Companies Act 1985.They
are also responsible for safeguarding the assets
of the charitable company and hence for
taking reasonable steps for the prevention and
detection of fraud and other irregularities.The
Trustees confirm that there is no information
relevant to the audit of which the auditors are
unaware and that the Trustees have taken the
necessary steps to ensure they are aware of all
relevant audit information and made sure the
auditors are aware of it.
Given the challenging economic and financial
conditions which continued through 2024. the
Trustees actively prioritised affordability and
accessibility which have always been priorities
of the National Garden Scheme. In 2024 the
average adult admission charged at all gardens
was less than £6 and at the great majority of
gardens children were admitted free.The ability
to offer an enjoyable, informative and often
uplifts'ng experience to everyone in return for a
modest contribution to charity is the charity's
abiding principle and one which theTrustees will
continue to champion and emphasise.
19

rj

National Garden Scheme Annual Report 2024
Reference and
Administrative Information
Patron His MajestyThe King
Head Office
Hatchlands Park East Clandon. Guildford, Sunw GU4 7RT
Presldent Dame Mary Berry DBE
Vlce-Presldents
Elizabeth Anton,'Angela Azis:Ann Budden; Daphne
Foulsham MBE,. Martin Mcmillan OBe Heather Sklnner.
Penny Snell CBE
Auditor
Perrys Audit Limited, 4th Floor: 399401 Strand. London
WC2R OLT
Bankers
Co-operative Bank 9 Prescot StreeL London E18AZ
Ambassadors
Emma Bridgewater CBE Fiona Bruce, Danny Clarke.
Rachel de Thame,Alan Gray, Joe Swifo Jo Whiley
Barclays Bank UK PLC, 147 Hlgh Street,
Guildford GU13AG
The Board ofTru$tees
Sollcltors
Peachey and Co. 95 Aldwych, London WC2B 4JF
"Chalrnian Rupert Tyler
Deputy Chairman Sue Phipps
Hon Treasurer Andrew Ratcliffe FCA*
Charlty Number 1112664 Company Number
5631421 limited by guarantee
Arit Anderson. Richard Barley MBE.Atty Beor-Robercs,
Lucy Hall, Maureen Kesteven* Professor John Newton
OBe Susan Paynton* Mark Porter*,Vernon Sanderson
Debbie Thomson* Alison Wright
rustee whols a member of i county team
Chlef Executive George Plumptre
Mr R Tyler
Chalrman of the Board ofTrustee$
Dats:...........
2TiglSS
Left. Garden designer Sarah Price opens her garden as port
of the Chapel Gardens group in Gwent
21

Independent Auditor's Report
to theTrustees of the National Garden Scheme
Opinlon
We have audited the financial statements ofThe National Garden Scheme for the year ended 31 December 2024 which
comprise an income and expenditure accounL balance sheet and statement of c3slfflows, and note5 to the financial
statements, including significant accounting policies.The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102
The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally ACCep￿d
Accounting Practice).
In our opinion, the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 December 2024 and of its incoming
resources and application of resources. for the year then ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and
have been prepared in accordance with the requirements of the Companie5 Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditor'5 responsibilities for the audit
of the financial Statements section of our report.we are independent of the Charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard,
and we have fulfilled our other ethical responsibilitie5 in accordance with these requirements.we believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the Members of the Board ofTrustee5 Use of the going
concern basis of accounting in the preparation of the financial statrments is appropriate. Based on the work we have
performed. we have not identified any material uncertainties relating to events or conditions thaL individually or
collectively, may cast significant doubt on the Charity'5 ability to continue as a going concern for a period of at least
twelve months from when the financial statements are authori5ed for issue.
Our responsibilities and the responsibilities of the Trustees with respect co goin8 concern are described in the relevant
section5 of this report.
Other information
The other information comprises the information included in the annual ￿POrt other than the financial statements
and our auditor'5 report the￿on.The Trustees a￿ responsible for the other information contained within the annual
report. Our opinion on the financial Statements does not cover the other information and we do not express any form
of assurance conclusion thereon. Our responsibility 15 to read the other information and, in doins 50, consider whether
the other information is materially inconsistent with the financial statements or our knowled8e obtained in the course
of the audiL or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent
material mi55tatements, we are required to determine whether thi5 gives rise to a material misstatement in the financial
statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of
this other informatlQD. we are required to report that facL
We have nothing to report in this regard.
22

National Garden SchemeAnnual Report 2024
IndependentAuditor's Report (continued)
to theTrustees of the National Garden Scheme
Matters on which we are required to report by exception
We have nothing to report in respect of the following matter5 in relation ¢0 which the Charities (Accounts and
Reports) Regulation5 2008 require us to report to you if, in our opinion:
the information given in the financial Statements is inconsistent in any material respect with the Members of the Board
Trustees report,. or
sufficient accounting records hive not been kept: or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit,
Responsibilitles of Trustees
As explained more fully in the statement of Members of the Board of Trustees responsibilities, the Trustees, who are
also the directors of the Charity for the purpose of company law, are responsible for the preparatlon of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees
determine is nece55ary to enable the preparation of financial 5tatementS that are free from material mi55tatemenL
whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for asses5in8 the
Charity's ability to continue as a going concern, disclosing. as applicable, matters related to going concern and using the
going concern basis of accounting unless theTrustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed a5 auditor under section l H of the Charities Act 201 l and report in accordance with the Act
and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material mis5tatemen( wheiher due to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable a55urance 15 a high level of assurance but is not a guarantee that an audit conducted in accordance with
ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and
are considered material if. individually or in the aggregate, they could reasonably be expected to influence the economic
decisions of users taken on the basis of these financial statements.
23

Independent Auditor's Report (continued)
to thafrustees of the National Garden Scheme
The extent to which our procedures are capable of detetting irregularities, including fraud, is detailed below.
We gained an understanding of the legal and regulatory framework applicable to the compary and che industry in
which it operates. and considered the risk of acts by the company that were contrary to applicable laws and regulations,
including fraud.
We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement
due to fraud 15 higher than the risk of not detecting one resulting from error, as fraud may involve deliberate
concealment by, for example, forgery or intentional misrepresentation5, or through collusion.
We focused on laws and regulation5 which could give rise to a material misstatement in the financial statements,
includin& but not limi￿d to, the Companie5 Act 2006 and UK tax legislation. Our tests included agreeing the financial
statement disclosures to underlying 5UPPOrtin8 documentation and enquiries with management.
We did not identify any key audit matters relating to irregularities. including fraud.As in all our audits, we a150 addressed
the risk of management override of internal controls, including testing journals and evaluating whether there was
evidence of bia5 by the directors that represented a risk of material mi$5tarement due to fraud,
A further description of our responsibilities is available on the Financial Reporting Council'5 website aL'
https',Ilwww.frc.org.ukJauditorsresponsibilities,This description forms part of our auditor's report.
Use of our report
Thi5 report is made solely to the charity's trustees. as a body, in accordance with part 4 of the Charities (Accounts
and Report5) Regulations 2008. Our audit work ha5 been undertaken so that we might state to the charity's trustees
those matters we are required to state to them in an auditor's report and for no other purpose.To the fullest extent
permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's tru5tee5
as a body. for our audit work, for this reporL or for the opinions we have formed.
PerrysAudit Limlted
zr
Chartered Accountants
Statutory Auditor
4th Floor
399401 Strand
London
WC2R OLT
Right.-The gorden ot The Old Rectory in
Fornborough, Berkshire hos Qpened for
the Nation171 Garden Scheme Since 1971
Photo O Su55ie Bell
24

Statement of financial activities including income and expenditure account
for the year ended 31 December 2024
Cunent Ilnancial year
Uniethicted Deslgnated Reslrlcted
lunds
lunds
funds
2024
2024
2024
Total
2024
Notes
Garden income
Donations and legacies
other fundroising activities
Inveslment income
Grants return
4,364,080
261,625
449,862
40,948
2,843
4,364.080
1,447,760
449,862
3&10
435,198
750,937
4,617
7,311
6,717
10.154
Total Incom•
5,119,358
447,126
757,654
6.324,138
Expendlture on:
Charitable activities
Raising funds
Management and administration
Investment management fees
3,550,688
6 &10 1,271,237
274,127
3,550,688
1 ,871,237
295,510
4.129
600,CK)O
21,383
2.320
1,809
Tolal expendlture
5,096,052
23,703
601,809
5,721,564
Net gains/llossesl on
inveslmenty
24,971
17,550
1,947
44,468
Nel movem•nl In lunds
48,277
440,973
157,792
647,042
Fund balances at l January 2024
438,091
64,151
269,807
772,049
Fund balances at 31 December 2024
486,368
505.124
427.599
1,419,091
The staternent of financial activities includes all gains and losses recogni5ed in the year.
All income and expenditure derive from conlinuing activilies.
The statement of f1nancial activitie5 also complies with the requirement& for an income and expenditure account under the
Companies Act 2006.
26

Statement of financial activities including income and expenditure account
(continued) for the year ended 31 December 2024
Prlor flnanclal year
Unreslrlded Deslqnated Reslilcted
lund$
funds
tunds
2023
2023
2023
Total
2023
Notes
Garden income
Donations and legocies
Other fundraising activities
Investment income
4,165,116
191,969
461,230
24.152
4,165,116
310,226
461,230
32,766
36,751
81.506
5.313
3,301
Total Income
4,842,467
42,064
84,807
4,969.338
Charilable activities
Raising funds
Management and administration
Investment management fees
3,591,324
1 139,811
373,183
259.058
3.850,382
1.139,811
373,183
2,128
2,128
Total expendltufe
5,104,318
261,186
5,365,504
Net gains on
investments
35,522
10.901
46,423
movement In fund$
1226.3291 1208,2211
84,807
1349.7431
Fund balances at l Jonuory 2023
664.420
272.372
185,000
1,121,792
Fund balances at 31 December 2023
438,091
64,151
269,807
772.049
27

Balance sheet
As at 31 December 2024
2024
2023
Notes
Flxed assets
Intangible assets
Tangible assets
Inveslmenls
14,145
5,087
233,067
12
13
5,238
626,744
631,982
252.299
Currenl assets
Slocks- finished goods
Deblors
Cash at bank and in hand
14
15
27.114
60.135
769.580
4,576
345,841
470,260
856,829
820,677
Credllor$: amounts lalllng du• wlthln
one year
16
169,7201
1300,9271
Nel current assets
787,109
519,750
Tolal assets l•ss current Ilabllltles
1,419,091
772.049
Incorne lunds
Rp.slrir.tp.rl fi.lnds
Designated funds
Unrestricted funds
427.599
505,124
486,368
209,￿7
64,151
438,091
1,419.091
772,049
28

National Garden Scheme Annual Report 2024
Balance sheet (continued)
As at 31 December 2024
The company is entitled to the exemplion from the audit requirement contained in section 477 of tk
Companies Act 2006, for the year ended 31 December 2024. but an audit has been carried oul under
section 144 of the Charities Act 2011.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act
2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements under the
requirements of the Companies Act 2006. for the year in question in accordance with section 476.
These ffnancial statements have been prepared In accordance with the provisions applicable to
companies subject to the small componies regime.
The flnancial statements were approved by the Trustees on .
Mr R Tyler
Chalrmaln ol the Board of Trustees
Company reglstratlon number 05631421
29

Statement of cash flows
For year ended 31 December 2024
2024
2023
Noles
Cash flows Irom operallng acllvllles
Cash (absorbed byllgeneraled from
operations
643,249
1368,8951
Investlng actlvltles
Purchase of intongible ossels
Purchase of longible fixed ossets
Purchase of investment5
Proceeds on disposal of investments
Investment income received
118,4811
16,2551
167.7541
56,854
32,766
12,5341
1722.5221
328.845
52.282
Nel cash uled In Investlng actlvlllos
1343,9291
12.8701
Nel cash ui•d In Ilnanclng actlvltl•i
N•t (d•creas•)/lncrease In cash and caih
•qulval•nt$
299.320
1371,7651
Cosh ond cosh equivalenls at beginning of year
470,260
842.025
Caih and caih •qulval•nts gt end of year
769,580
470,260
30

National Garden Scheme Annual Report 2024
Notes for the financial statements
For the year ended 31 December 2024
Accounffng pollcles
Charlly Inlormatlon
The National Garden Scheme INGSI is a private company limited by guarantee incorporoled in
England and Wales. The registered office in East Wing, Halchlands, Guildford. Surrey, GU4 7RT.
1.1 Accounllng convenllon
The financiol statements hove been prepared in accordance with the Chorily's governing
document, the Companies Act 2CQ6, FRS 102 'fhe Financial Reporting Standard opplicable in the
UK and Republic of Ireland" l FRS 102,1 ond the Charities SORP Accounting and Reporting by
Charities: Stotement of Recommended Practice applicable lo charities preparing Iheir accounts in
accordance with the Financial Reporting Slandord applicable in the UK and Republic of Ireland IFRS
1021 (effective l Jonuary 20191, The Charity is a Public Benefit Entity as defined by FRS 102.
The financial statemen15 ore prepared in sterling, which is the functional currency of the Charily.
The finoncial statements have been prepared under the historical cost convenlion. modified lo
include the revaluation of certain financiol instruments al fair value. The principal accounting
policies adopted ore sel out below.
1.2 Golng concern
Al the time of approving the financial statements. the Trustees have a reasonable expeclolion that
the Charity has adequate resources to continue in operalional existence for the foreseeable future.
Thus the Trustees conlinue to adopt the going concern basis of accounling in preparing the
financial slalemenls.
1.3 Charltable lunds
Unrestricted funcls are ovailable for use at the discretion of the Trustees in furlheronce of their
charitable objectives.
Designated funds are held for specific purposes determined by the Iru5tee5.
Reslricled funds are subject lo specific conditions by donors as to how they may be used. The
purposes and uses of the restricled funds are sel out in the Trustees. Report.
1.4 Income
Garden income, comprising odmission charges and the sale of refreshments, plonls and olher items
at a gorden opening, is recognised as income at the date of the garden opening or when receved
from the garden owner whichever is later,
Visiting guides revenue, comprising the sale of The Garden Visitor'5 Handbook ond County booklets,
is recognised as income at the point of sale. Advertising revenue is recognised as income in the year
of the publicalion in which the relevanl advertising appears. Income from other fundraising events is
recognised when the event takes place. Sponsorship, donations and legacies are recognised as
income when NGS is entitled lo the relevonl funds. Sale of merchandise is recognised when litle to
the goods passes.

Notes for the financial statements (continued)
For the year ended 31 December 2024
Accounling policies
(Contlnued)
1.5 Expendlture
Expenditure is recognised once there is a legal or constructive obligation to transfer economic
benefit lo a third party, il is probable Ihal a transfer of economic benefits will be required in
selllement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are mode up ol the total of direct costs
ond shared costs, including support costs involved in undertaking each activity. Direct costs
atlribulable to a single activity are allocated directly to that aclivily. Shared cosls which contribute
to more than one aclivily and support costs which are not atlribulable lo a single activity are
apportioned between those activities on a basis consistenl with the use of resources. Centrol slofl
costs ore allocated on the basis of lime spent, and depreciation charges are ollocoted on the
portion of the asset's use.
1.6 Intanglble fixed assels other thon goodwlll
Intangible assets acquired separately from a business are recognised ot cost and ore subsequenlly
measured al cost less accumulated amorlisation and accumulaled impairment losses.
Amort15ation is recogni5ed so as lo write off the cosl or valualion of assets less their residual values
over their useful Sives on the following bases..
Software
3 year5 51raight line
1.7 Tanglble fixed assets
Tangible fixed assels are initially measured al cost and subsequently measured at cost or valuation,
nct of dcprcciotion and any impairmcnt IoJtsCth.
Depreciation is recognised so as lo write off the c05t or valuation of assets less their residual values
over their useful lives on the following bases..
Equipment
3 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carying value of the asset, and is recognised in the statement of finonciol
aclivilies.
1.8 Flxed assel Inveslments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and
are subsequently measured al foir value al each reporting date. Changes in fair value are
recognised in net incomellexpenditurel for the year. Transaction costs are expensed as incurred.
1.9 Stocks
stock5 are stated ol the lower of cost and estimated selling price le55 Costs to complete and sell.
Cost comprises gift ilem5 and merchandise to be sold and any overheods incurred in bringing the
stocks to their present location and condition. Item5 held for distribution at no or nominal
consideralion are measured at the lower of replacement cosl and cosl.
1.10 Cash and cash eqvivalenls
Cash and cash equivalenls include cosh in hand, deposils held ol call with banks and other short-
term liquid investmenls with original maturilies of three months or less.
32

National Garden Scheme Annual Report 2024
Notes for the financial statements (continued)
For the year ended 31 December 2024
Accountlng pollcles
{Conllnued}
1.1 l Employee benelits
The cost of any unused holiday entitlement is recognised in the period in which the employee's
setvices ore received.
Terminalion benefits are recognised immediately as an expense when the Charity is demonstrably
committed to terminate the employment of on employee or to provide terminotion benefits.
Crlllcal accounllng esllmates and Judgements
In the application of the entily's accounting policies, the Trustees ore required lo make judgements,
eslimales and assumption5 oboul Ihe carrying amount of osset5 and liabilities Ihal are not readily
apparent from other sources, The eslimoles ond associated assumptions are based on historical
experience and other faclors thal are considered to be relevant. Actual results may differ from
these estimates.
The estimates and underlying ossumplions are reviewed on an ongoing basis. Revisions lo
accounting estimates are recognised in the period in which the estimate 15 revised where the
revision affects only Ihat period. or in Ihe period of the revision and future periods where the remsion
offects bolh current and future periods.
DonaNons and legacles
Unreslrfcted Deslgnoted
lund$
lunds
Restrlcled
fund$
Tolal
2024
2024
2024
2024
Legacies
435,198
435,198
Donations
261,625
750,937
1,012.562
261,625
435,198
750,937
1,447,760
2023
2023
2023
2023
Legocies
36.751
36.751
Donations
191,969
81,506
273,475
191.969
36,751
81,506
310.226
33

Notes for the financial statements (continued)
For the year ended 31 December 2024
other fundralslng actlvllles
2024
2023
Advertising revenue
Other fundroising events
other income
204,680
942
244,240
231.661
83.392
146,177
449,862
461.230
Charllable acllvllles
2024
2023
Nursing beneficioiies
Support lor gordeners
Garden and heallh beneficiories
Community Gorden Awards
Gorden owner donolions
2,550,(JJO
302.000
425,359
232,536
40,793
2,775,OCK)
339,000
437,960
259,058
39,364
3.550,688
3,850,382
RaI￿n9 funds - unrojlrfcted fundi
2024
2023
Gardening opening
Markeling, publicily
and fundraising events
667,103
579,658
604.134
560.153
1,271,237
1 139,811
The expendilure on generating volunlory income was less thon £IOO,000 in both years.
34

National Garden Scheme Annual Report 2024
Notes for the financial statements (continued)
For the year ended 31 December 2023
Avdttorfs remuneratlon
Fees payable lo the Chorlty's audllor and assoclotes:
2024
2023
Accounts
2,9CQ
Audit
8,9CKI
8,600
Total audlt f•e¥
8,900
11.500
Employees
The overage monthly number of employees durlng the year was.,
2024
NumDer
2023
NumDer
13
13
Slafl costs:
2024
2023
Salaries
Social security and pension cosls
485,656
99.625
462,195
90,074
585,281
552,269
K•y management personnel
Key management personnel are those persons having authority for Planning, directing and controlllng the
octivitie5 of the NGS. These comprise members ol the Board and the Chief Executive. The tolol remuneration
ol the NGS'S key managemenl personnel was £l16,14412023,' £112,693) lor the yeor of which £23,584
12023.. £20.1321 wa5 ernployer's pension conlfibulions.
Boord members
NGS boord members are the Truslees of the NGS for charitable law Purposes. Trustees received no
remuneration and waived remuneration during the yeor12023: £nill. Expenses relating to travel and
subslstence of £8.889 12023.. £7,840) were reimbursed lo 1412023.. 141 Trustees.
The number ol employees whose annuol remuneration wos more than £60,000 is 05 follow5..
2024
Nurnber
2023
Number
35

Notes for the financial statements (continued)
For the year ended 31 December 2024
g Taxatlon
The charity is exempt from lax on income and gains falling within seclion 5050 of the Taxes Act 1988
or section 252 of the Taxation of Chorgeoble Gains Act 1992 to the extenl Ihat these cre applied to
its charitable objecl.
10 Reslrfcted lundi
2024
Centenary
Fund
2024
Chelsea
Garden
2024
Tolal
Donalions and legacies
Investment income
150.937
6.717
600,000
750,937
6,717
157,654
600,000
757,654
Raising funds - markeling
publicity and fundraising events
1,809
600,000
601,809
1,809
600,000
601,809
Net gains on investment
1.947
1,917
Nel movement in funds
157,792
157,792
Donolions lo the Chelsea Garden reslricled fund wholly comprised donation5 from Project Giving
Back. Morketing. publicity and fundraising events for the Che15eo Garden restricted fund wholly
comprised the cost5 of constructing the NGS Garden ol the Chelsea Flower Show.
Restricled funds for the year ended 31 December 2023 wholly comprised the Centenary Fund.
36

National Garden SchemeAnnual Report 2024
Notes for the financial statements (continued)
For the year ended 31 December 2024
i i Inlanglble flxed as5els
Sollwar•
At l January 2024
Additions
242.069
At 31 December 2024
242.069
Amortlsallon and Impalrmenl
At l Jonuary 2024
Amortisation charged for the year
227.924
14.145
At 31 December 2024
242,069
Carrylng amovnl
Al 31 December.2024
At 31 December 2023
14,145
12 Tonglble Ilxed assets
Equlpmenl
Cost
Al l January 2024
Additions
38,668
2,534
Al 31 December 2024
41,202
Depreclallon and Impalrmenl
At l Januory 2024
Depreciation charged in the year
33.581
2.383
At 31 December 202a
35,964
Carrylng amovnl
At 31 December 2023
5.238
Al 31 December 2023
5,087
37

Notes for the financial statements (continued)
For the year ended 31 December 2024
13 Flxed asset Investments
2024
2023
Cost or valuatlon
Al l January 2024
Additions
Disposols
233.067
722,522
1328,8451
222,166
67.754
156,8531
Al 31 December 2024
626,744
233.067
2024
2023
Investments ol loir volue comprlse..
Fixed interest
UK equilies
Overseos equities
Allernalive assets
Properly
116,572
29,936
108,061
356,763
15.412
26.242
34,026
129.245
29,694
13,860
626.744
233,067
14 Stocks
2024
2023
Finished goods
27,114
4,576
15 Debtors
2024
2023
Amounls talllng due wlthln one year.
Trode debtors
Other debtors
Prepayments and occrued income
13.816
256,473
46.318
89,367
60.135
345.841
38

National Garden Scheme Annual Report 2024
Notes for the financial statements (continued)
For the year ended 31 December 2024
16 Credltors". amounts falling due wllhln one year
2024
2023
Other taxation and social security
Trade creditors
Accruals and deferred income
26,272
33,507
241.148
9,773
59.947
69,720
).927
17 Lease obllgallons
At 31 December 202314 the Charitable Company had an annual commitment under a non-
cancelloble operating lease (property renlall as set out below:
2024
2023
Within a year
Within 2-5 year5
20.580
61,740
20.580
82,320
82,320
102,900
18 Cash generaled from operatloni
2024
2023
(Deficitl 15urplus for the yeor
647,042
1349,7431
Adjustment5 for:
Investment income recognised in slalement of financial activities
Depreciation and impairment of tangible fixed assets
ovements in working capital..
Decrease / lincreasel in stocks
Decrease in debtors
Increase in creditors
152,2821
16,528
132,7661
47,184
122.5381
285,706
1231.2071
720
1280,3941
246,104
Cash (absorbed by) / generated Ifom operatlons
643.249
1368.8951
39

Tl
NATIJMAL
GALDE
SCHEf1E
The National Garden Scheme
East Wing Hatchlands Park
East Clandon
Guildford, Surrey GU4 7RT
Email: hello@ngs.org.uk
Telephone: 01483 211535
Registered charity number: 1112664
Back cover image.. At work ot the Paddock Allotments and Leisure Gardens. Royne5 Pork. London