COMPANY REGISTRATION NUMBER: 04334389 CHARiff REGISTRATION NUMBER: 1120073 Moulsecoomb Forest Garden and Wildlife Project Company Limited by Guarantee Unaudited Financial Statements 31 March 2023
Moulsecoomb Forest Garden and Wildlife Project Company Limited by Guarantee Financial Statements Year ended 31 March 2023 Page Trustees, annual report (incorporating the directorfs report) Independent examinerfs report to the trustees 10 Statement of financial activities (induding income and expenditure account) Statement of financial position 12 Notes to the financial statements 14 The followlng pages do not form part of the financial statements Detailed slatement of financial activities 25 Notes to the detailed statement of financial activities 27
Moulsecoomb Forest Garden and Wildllfe Project Company Llmited by Guarantee Truslees. Annual Report (Incorporaling the Directorfs Report) Year ended 31 March 2023 The trustees, who are also directors for the wrFrfJses of compary law, present their repKwI aThJ the unaudited financial statements ol the charty lor the year erKled 31 Mar(*12023. Reference and administratlve delails Begtered chaty name Moulsecwmb Forest Garden and WhJlile Pr(iect 1120073 Charfty reglstrallon number Company registrali¢)n number 04334389 Princlpal office and registered cMnIty base 113 IlleS Road BrNJhton BN1 3XG The tmstees Mr D GTaham.Cameron Ms S P HowelL8 Ms J A Shergohj Mr M D Ardron Ms R Brker Mr R Blackman Ms R Smart Company setretsry Indep examiner N J Catt4Yallader FCCA For arn1 On Behalf of DavKI Caallader & Co Limited Suite 3 Bne11 Park BaTh Cheslerton Nr Bester Oxon OX26 1TD
Moulsecoomb Forest Garden and Wildlife Project Company Limited by Guarantee Truslees. Annual Report (Incorporating the Directorfs Report) {ct)nbTh Year ended 31 Mah 2023 Structure, governance and Manant GOVERNING DOCUMEpir The organisation is a chaitta4e company limtted by guaramee. incorpmted on 5th December 2001 and registered as a charity on 13th July 2007. The charity is wvemed under its Constttution, adopted 13th July 2C4)7, and its Memorandum arKfj of Asswation ino)rpoTated 5 December 2001. as amended 12 Decembw 2006. Under its Constiiuti"on. the Tnjstees are elected al each Annual General Meeting by the Memtrs ol the organ1sat for a ortryear term. New Trustees can aL80 be rA)-opled at a General Meeting. Trustees dso act in Ihe capauty of Company Difeclors. The charty is run ty the TreeS who are eiiher bng term vdunteers or people chosen lor their expe'se arKI knowl&e. In a(klilion lo the AGM, Ttee$ meet al least four limes per year lo receive operational rewrts, review and agree tdicses and procedures. arKJ address issues around slralwic klanning. risk management and linartes. They delegate the management ol the charity to the Pioiecl Managei who is restK)nsible for the day to day wnnirNJ ol the charity, induding the management of personnel. the dlotment, arxj all Charitab adiviJes. EMPLOYEES AND TRLISTEES The charity employs two paMI membets of staff.. Pat Beach who YrkS as our Chjtdoor EdUCationhera1lC Praclihoner atKI Instruc.. aTrY Project Manager Wren Garter. They are supported by the servtces of a small grw of wofeswnal ldaerS wth speciaist fiekjs of experti58. We have a regular ¢(k every Tuesday Friday (Jo Pearson) and a volunleer garden 1x).(dinal0r (Daisy Brown) on a Tuesday and (m a Thursday al mo8mb lmary. The charity is govemed by seven volunteer Trustees: Susie, Julie. Duncan. Mick, Rachel. Ruth and Ross who LEfv•een them have many years. experierte of Volunt and worknng th the MoLFlsecoomb Forest Gaiden, arml are sympatrtK aThY fuHy a)gaged with the ethos and ntinUIng development ol the charrty. They meet as Trustees the Project Manager least four times a year to oversee the management ol the project arKI stte. to eUre that pYJIleS and ryCedures remain cuirent and that the wider responsibilities of ensurirwJ regulatory a1 fInaal compliance are aJheraJ to. Trustees are in regular communubon, atxl suFp)rt beh#MI.th&sCW in variou$ fvnctions inL4uding linarKial, admni. PR aThY HR. Several of the Trustees regularty attgnd as garden volunteers at ts aFbtment sile. so they are both visible and easily accessible to staff and serye users. The stafl meet regulaty lo plan and reviw (yJrrent work, and we Iky regular foresl garden'Lr group. forums where everyone is invrted to discuss their views aLK)Ut how Ihir¥Js work for them - in ihe spirit of Continu improvement We r&Jul8rty review our suite ol tdicies that infomi the wnnillg ol the proieci. includiro our govemance str[re. whk can all be found on our website.
Moulsecoomb Forest Garden and Wildlife Project Company Limlted by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (ctm Year ended 31 March 2023 i NULTURI GOVERNANCE AND IAANAGEIEKr Govemlng documert TRusfEES Dun¢an Granham-cameron: "From a career background in IT and communutions I now work as a F)rolessional arehaeologist. I first became a volunteer in 2002 slK)rtly after I rnov to BrKJhlon and soon after l joined the Management Committee before becoming a Trustee when I helped lo corwert the organisalion irrto a Charity. As weH as playiThJ an tIVe rde in harKls-on vdunteering at the gden whenever my work loW$. I manage the day lo day tsxial trantiS a1 wovth oth administrative surp from home.- sle Howells: "l••trth a 25-year backwnd in envIrnental management. sustainabilty and corFX)rate res[x)nsilty in both yrvate and putAic sectors. since 2018 I've been partsEYship rnanager for a groun0Waierquty project. as well as my own sustainabtlity business. I started volunteering al the Forest Garden in 2012 and have never loctsl back. Now chair ol Trustees. 15UPPDrt the team's wo with anythiThJ from gener weeding, lo bJilding up networks and support for our work across the cty, lo UFKJating ourgovem8nce arKI policy framework to make sure we all Vrk safely and effectively. l LEsually come up every week. it's a real t)St to work cMrts•Je. arKI with some amazing peOe." Julle Shergold:-I've ten a Bookkeyr lor over 25 years. workirwJ with Voluntary Groups both as an Employee ar as a Trustee. As Treasurer for the Forest Garden I keep the accounts up lo date on a monthly basis and prepare the antial det lor this reFAIrt and arn proud to be part of sl a brilliant prO1t." Rachel Bicker: "As a lif8bng Mldlrfe enthusw, the conseTvalK>n ol nalure and green spaces is a bit part ol my ethos. I gain a Bsc Z(x)kw and a Mastets of BKskxJtal ScIee5 Research before going on to work in the wildlrfe conservation seclty. a biorfNeTsty (#)nsullant lor Gatwk Airport I work in a highly dynamic environment wtth high wlenb.al lor hLwnan aThY wiklljfe conflict. fortunalety I play a positive role in preverrting and aJlevialirKJ issues. I was introdwd to the garden in in 2017 by chair of trustees Susi8, and l LEcame a trustee in late 2018. 1 was huhty imiyeswl by the way the garden was being run arKI the COllSKleralion given lor wldlife. The dr¥ersity of species occurying on site is very high and marks it as an important grn space wrthin Brijhton. My goal is to he record as many plant, animal atKJ lungi species on as PLL8StAe in order to Info the stte aclivibes. for maximising the benefits to wikdlife." Mick Ardron:-I have empbyed by BrMJhton arKI Hove CÈty Cwncal lor over 22 years working in a small team suppcA1ing people witti learning disabilrties in their own homes. Over that time one of the biggest problems I have encnter1 that large numters ol pecwe with leaming disaknltties aro isolated ar seem lo have no sense ol beloroing in the communty. Many experien menlal health issues as a result ol this arKI leaj urifuLfilling INes not being able lo reach their wlentkal. Since November 20151 have been voluffleering al the Moulsecoomb Forest Garden arKI I have been incredibly impressed by such a resource fof people with aMIng disablliiies and other pecf)le with or wtthout disabilitw come togetherdoing such mearmnglul activrnes in awelcoming, non-judgrnenl, fun environmenl. Here people are encouraged lo devdop thw skills. meet other Fe in a relaxed. beautiful environment whith is Iruly communrty based."
Moulsecoomb Forest Garden and Wildlife Project Company Limiled by Guarantee Trustees, Annual Report (Incorporating Ihe Director's Report) Year ended 31 March 2023 Ross Blackman has worked for a national charity provwjing debt athce for the last 13 years. He has found most of his ciients have some eierrt of mental heth problems and wanted to do more to help SLPPK)rt exduded members of our communty. He has a parhcuL4r interest in the outdoors and how woodlands FYOVKie a sanctuary for us 1. He aLw likes cups of tea. "I was looking lor a new challenge arml found the forest garden. I was imwessed ty how al garden all are acceoed for what they have lo offer, arhj the focus L% oll wofking t(ell to achieve the goal with everyone IaYing their part. l am proud to be involved in such a lun, t)sitNe. I[S1Ve, cganisation.- Ruth Smart is a woiect cwdlna1 at the Brighton & Hove Fo(xJ Partnehlp, and our newest trustee, having been elect1 to the tr>ard of trustees in 2022. When Mt eatinglgrowingltalking aExul l(N)d, she can be lound either climbing some r(th. LY organj LLI workshops aThJ gigs lor th8 cty's women + gender minority communtty. 'With the excuse that I haverF't gotten used to the chalky soil in Bn"ghton yet and thus can't grow food . my own garden, I started volunteerirKJ for the Forest Garden in 2022, suppothng other people to plant food in chalty soil. Before geth.ng involved at the garden, I ynt many years volunteering in communtty kitchens. food banks. arKJ gardens in Sheffiekj. I redly think there's something special al Moulsecoomb Forest Garden. and woutd love to see more pIe krK)w alrt the amazing work that goes on here-. Oble¢tlves and acllvltles The truees who are also directors ol the charTty for the wrposes of the Companies Act 2006, present their rewrt with the financial statements of the charrty lor the year ended 31 March 2022. The trustees have a(k)pled the provisions of A(£OLtnting arKI ReFQrting by Chanties.. Statement of Recommended Practice aWlIcab lo charttt&s preparirKJ their a(xx)unls in accordall wth the Financi ReFK>trting Standard a[plle in the UK arxl Reputrf of IrdarKI IFRS 1021 {effeclp4e 1 JanLWy 20151. OBJECTIVES AND AcnvmES The Moulsecoomb Forest Garden aTrJ Wiklife Prqertis a small Bnghton.t&sed charty. (hjr project has dÉslinct strands.. working with schools lo provKle an altematwe route to pu1$ who struggle in a typtcal classroom setting; and running a genuinely inclusNe communty garden. fftvotvtng people of dl abilities and Ir all backgrou.. gardeniw. cooking arKI working iryjether. AIMS 1. To plorte sustainable developm for the benefft of the puLlic by ts relel ol wvety and improVennI of conditions of life in swally or e(X)rMI¢ disa¢fvantaged wmmunilw" and promoting sustainable means ol achieving econom and s(la1 growth arKI regeneration 2. To thance Ihe edwtion ol Ihe public tn the subject ol yJthnAtrAe development and to provide Yucalion and tralIng where needed in wmo1ion of sust&nable development projects. 3. To corKJuct research into stainab devehJThnl lo disSeMwe the useful resufrs of such research lor the public benefft. Sustainable develcynent means "devek¥menl that meets the needs ol the present wilhoul comwomising Ihe abtlity of lULU generations io meet their own needs"
Moulsecoomb Foresi Garden and Wildlife Project Company Limited by Guaranlee Trustses, Annual Report (Incorporatlng the Director's Report) {Conlinl) Year ended 31 March 2023 OBJECTIVES The wincipal 0.e¢lIveS of the charity are to: 1. Red anti-social tthaviour ty invdving excl in the runnirw ot the gaiaen. 2. Improve community heahh by offwry free. organtc and localty gruMI vegetables to low Irome families. 3. Enhance skills and eMioya1ty tsy ollerw prtha baseo traning and Volunte1}g opportunf£ies. 4. Get children invclv&l in FAantiTrJ, gr(rthiro 8rKI eating healthy ILXKI. and re¥il1Va nure arKI the environment. 5. Create and enh8n( ld1[[e hatmtals. t¥0tting imodrversity inclLMliw heritage vegetable varieties. 6. Promote suslainabfe lifestyles, by encoLTrraging and educating people about coMwl and the benefits ol organK gardeniNJ arxl ILlY luced IoL¥I. VALUES The MoulsecoonJ For Garden and Wikjlrfe woject was estatAlshI in 1994. Set on the outskirts of Bngmon in a large cornmunty gafden, our wo11 has two distirt strands. Regular workdays on our nine alloknerrts cateT lor up to 70 [PIe and 70 wpils a week offering quaIrf10ns to youThJ people who may not olheFwise have the opp)¥bJnrty. This prOss. whh can be leamer-w, ur¥jeIrL% the stLKknfs sense of welbeing and overall posilwe leaming expee. h demarmjs a holistic overview, cb)se coMmunutn with schools. key wotkers. parents and carers. a1 regular handovw and feedbad( of infomiakn"on, back up by Progress reports IrackirnJ indTrvrdual aims ar)d d4ectNes. Responsitxlrty. trust and evenlualty leadership aY a bg role in personal development. (ksr therapeutK prOS erwes young pe diagnos&Y with leamirg drffKulbes swh as Autism, ASrgeT Syndrome, Dyslexia and ADHD. who have had ChaIeS in life, or who Mttt have behavioural or Ment health issues. Ushig a ther atproach. these experiences and skills are transferable can t integiated into oltrr areas of life. In our exper1ere aFplying this pro$$ aTrJ creating a sale space helps slu(knts to tcome Ore seltled, lJ)th in schod and at 1Me. Both these strands eome tojether duiing our open days where everyone showcases our wc*1( lo Ihe wider )mmunity. Where bonds are built. barriets ne ijown aTha weILKI chIe. making the Forest Garden an imFK)rtant part ol s(Kial glue that birKls Communrt l(WheT.
Moulsecoomb Forest Garden and Wildlife Project Company Limited by Guarantee Trustees. Annual Report (Incorporating Ihe Dlrector's Report) Year ended 31 March 2023 Achlevemenis and per10rnwe AcnvmES AND ACHIEVEMENTS Il's not just atut the nuwlthrs trt here's a few fuures shine a ght on what we th. 11 cost just £7,580 a month to keep the Forest Garden ooing. For that we delNer: Two weekly woth days at the gatden which over 50 people attend, the maiority wrth MIng dÈsabilities. Everyone gets a tasty, nutrttious hOme-ka1 lunch lo say thank you lor volunleering Outdoor one-lo-(M* edwion lor PUFxls sttuggling at schcx)l at the garden Working with 32 pupils a week al Brighton Adridge Communty Academy IBACAI 30 pupils a week at MOuL%ecob Prirnary Plus school trips, and an endless stream of visitors from other wmmunity gardens, students, researchers and more bokirvJ al the benefits of OLrtdoor leaming. Bul these numbers mean nothing, without the slorw behirmy them. One achEvemenl I'm re&ly Fyoud ol is the way the gaTden provides opwrtunities lo people who often find dLM)rs sLammed shut in their laces. A from Si. Johns Cle worked with Jo (kÈng mea15 on a Friday. and they said.. "I went ori a Friday for about 6 months. I got lo know all the volunieevs and leamers really well ar they are very th"endly as rt is such a relaxgd atmosphere. I was cooking on an fire in all kinds of weather. 11 was such a g¢xd experience. my time al Foresl Garden made me nre corffidenl and independent. I really enjoyed It. I woukl rOrnmend it to ottErs. tt's been a g(d oPnnY to leam new skills that will slay with me fo¥ life. The pupils we work wtth strugjle in the cl&8srcMyn t1 often excel OLtsKle. gainro confidencÈ in their atlitIeS and eaming quealJns. One ofthese is H. 'H has a natural, mature approath lo tools. stays focwsed when learning something new. li%tens lo insiructions and asks questions rf he doesnl understaJKJ. He has a great eth of not giving up arml probtem solving, uS a al passion lor WOTking ouldoors. turning up lo the sessions whatever the weather. H& has s0 shown enthusiasm inwothng towards a qUalIfation. H has afrierKIty personalty showing a (Wi of uThJwstandiNJ towards 0r$ k¥0}. ah¥ays polite. a gr ambassathr for BACA." Whafs more telling is the respK)nse from the head of BACA -since workiThJ with Moulsecoomb Forest Garden. H has shown a compete change in tmjth his malurtty arxj the way he Sts lo trf)Ih adults and students. mentlg and 1.1 Sup[ FKOVKled has onty improved his LxJnlKlence, but also his skillset. withct this pr(MJramme. Ihis student woukj be exc4uded from educatn." With many pupils Struggling to find vduntger opwrtunities as part of the [ke of Edintmjrgh awards. we will be running sessions at the garden lo hdp them Comete them . wth H Ipir@ us lead those sessions. Olle young woman cameto us from the ReStoratweJUse wogTamme. Atthough herdomestic situation has become more lurbulenl arKI she is now in care. her time al the woiect has gone trom strength to streruth. 'Whereas initially she was i1rf1eret and unengaged. she is now so enthusiast, always comes for the SeSOn and inieracts with all ourvolunleers. mostwho have arnIng difficulties. She now works hard wllh any given ins1ntion. g&Tring or helFMng cook and she is completing an AQA qualifi1)n whtch very hdpful as she hasnl spent of the &st year in formal gjucan.- E will be helping us with thi8 yeafs Easter holiday stheme.
Moulsecoomb Forest Garden and Wildlife Project Company Limited by Guaranlee Truslees. Annual Report (Incorporating the Director's Report) icryrfiwod) Year ended 31 March 2023 We've been working with a YTr) lad in Year 3 from Moulsecoomb Primary. He loves coming to thg Forest Gar(len, aayS getting St En Yth a bu smile on his la. But as soon as I take him back lo hool. his demeanour changes. Il's not the schoofs fauh. txjt an education system that is an outdated academic straitjackel tyiry lo rrt far many square pegs into round holes. We can provKJe the oH)ortunty lor those pupils to leam crit1 skills, and while demand for our outdoor Jucalth)n is growing, iys fFU5tratiw Ihal we haven't gol the resourcs to nTreet that demand. Because given the chan. these youngsleTS are the Whvironmentalists, countyshde rangers. wildlife conservationists and Outdo teachers ol the hjture. Routes into the Wld of wildlife eonservati)n are lirnited. arml many do not have the family help, conneclior6 orfinancial suppN)rtthat others benefrtfrom. To this we have been worknng wtth colleges and olher wovth lo offer akventKshw aNJ training to get them a IcM)thold in conservation. In the garden ilsell, thanks to an army ol grafters, we Iransf0ml the area opyjsite the caL¥n whKh is rx)w flat, has besFthe tables. flower beds - and amazing view across the valley. It had ils debut at our orEn day in July. which was the best ever. with our volunteers and pupils running the gate, doing tours and helFMng with the cafe. The new spac wneans we can accommodate school trips during workdays th the of getttrKJ every year group al MouLsecoornb Primary visiliThJ al least twice a year, building on the skills and knowledge they leam from us when we work al the school on ThLErsdays. bringing their ¢urriculum suty.ecls lo life. We have also revamped our sensory garden for volunteers who need a quieter space to work wrt in railiros al0 place to hdp wilh access. We have 4xntlhEyear wcthng on Iro)megenatsVJ schemes. ISing on hirirvJ oUrSp, volunteer tribub"ons, our Friends of the Forest Garden schen arm1 other (k>nations. This is important in our financial sustainability. and this Icoelhw wilh ineome from ts serveS we proviye lo schools aTh cx)ntinuing to build strong relatK)nships wthlunthng organisations has strewthened ourfinawal stabilty lor the coming lew years. We ran Easter arxl summer holiday schemes for Moulsecoomb Primary chiklren. We've had ducks hiding in our pond. the Carers. Centre LisÉro the place for play therapy lor chiklren in care, wple hiriry us lor lunch clubs. a festivd show finatly our end ol year Christmas party wth over 50 people enjoying dinner thanks to our ccok a veg chopping army ol volunteers. Thanks to our team. we thays l(¥)k to improve what we do. Our Trustees a1 staff work lytllianty lojether io make the Foresl Garden a continued success, weIl.resFrted arKI well<onnled across the wider community.
Moulsecoomb Forest Garden and Wildlife Project Company Limited by Guarantee Trustees. Annual Report (Incorporaling the Director's Report) (Conth} Year ended 31 March 2023 Financial ¥18 Remuneration ol Twslees During the year erKliTh3 31st March 2023 the Tnjstees of the charity rfomled Iheir roles as Ttee$ in a voluntary capaoty. No Twstees received any remuneration or expenses. Funds Held as Custodian Trustee ¢yb Behall of Olhers We (kn not hdd any fU*S as ¢jtr¥jian Intstee any other i11dUaL8 or OrgantionS. Reserves policy The Tnjstees wish lo maintain a Iwel of reseNes that w(xJkl ensure the ststilty ol ihe d)arÉty in the mayiurn tefm. whibt maximizing the use ol the charity's re50urces towards its charitable objectives. Therefore, they will seek lo maintain adequate unrestiicted hJnds which are not committed or invested In tangoke fixed assets. The dlty is committed to IktIng a Ve1 of reserves whh represent 3 months runniThJ costs. The charity has no inveslmeFts other than its saviros acU1 wilh Tri¢xlos Bank Small company provisions This report has been wepared in accordm with the provisio apwicable to companies entitbJ io the The trustees, annual reFW)rt was a0j on ......... trustees by: sign1 on behalf ol the board of Mr D Graham-cameron
Moulsecoomb Forest Garden and Wlldlife Project Company Limited by Guarantee Independenl Examiner's Report to the Trustees of Moulsecoomb Foresl Garden and Wildlife Proiect Year ended 31 March 2023 I rewrt lo the Iruslees on rny examinalion of the finarla1 statements of Moulsecmmb Forest Garden aThJ Wildlife Project I'the charitw) the year erxled 31 March 20a. Responslbllltles and basis of report As the trustees of the company larKI ako ils directors lor the rAJrposes of company lawl you are resp)nsible for Ihe wepaTalion ol the financial statements in accordance with the ruIreMents of the Companies Act 2006 rthe 2( Having satisfied myself that the accounts of Company ate not required lo be aucSted Part 16 of the 2(K16 Act arKI are eligibk lor independent examinaiion. l Teix)rt in reSpt ol my examination of the charity's accounts as carr1 out undw seclion 145 of the Charities Act 2011 {'Ihe 2011 Aet'l. In carrying out my examination I have fdlowed DIr[lor given ty Ihe Charity Commi8slon urKler seotion 14515}Ib) of the 2011 kn. Independent examinefs statement I have completed my examination. I confimi that matters have to rny attention in connection me examination gmng rne caLLse to be[e. accourtiThJ were not kept in resp1 of the ¢hartty as rewwed by SeCn 386 of the 2006 Act; or the linanual ststements (kn not 0rd with those rw(ts". or the financk81 state1Tts (kn r¥)1 comply with the aecounts.ng Tequremenls ol section 396 01 the 2006 Act other than any requirement Ihal ihe ac(*)unts give and fair, wew vthith is not a matter Ctsdered as part of an independent examination: or the finala1 sktemenls have not l)een epared in aCrdance wlh the methods and ptinciptes ol the Statement of Recommended PraCts" for aOnting and rewrting ty charthes applicth to Chare$ preparing their accounts in ao))rdance with FinarKial ReltIng Starxlard in the UK and Republ of Irel IFRS 1021.
Moulsecoomb Forest Garden and Wildlife Project Company Limited by Guarantee Independent Examiner's Report to the Trustees of Moulsecoomb Foresl Garden and Wildlife Project Year ended 31 March 2023 I have no cor)cerns and have (x)me s$ no olher matters in connection with the examinatif to which attention should be Iknin in Ihis r8txJ1 in order to enable a wopeT urthrstanthng of the accounts lo be reached. N J Cthdlader FCCA For and On Behaw ol DavKI Cathallader & Co Limited Independent arnier Suite 3 Bignell Park Bams Chesterton Nr BKester Oxon OX26 ITD 10
Moulsecoomb Forest Garden and Wildlife Project Company Limited by Guarantee Statement of Financial Activities (including income and expendlture account) Year ended 31 March 2023 20TJ unreStrte FleStre0 lurKIs funds Total funds Totsl funds 2022 Income and end0ents Donations and gaCleS Charitable activitss Investment incJ)me 34.385 72.385 32,855 48.201 24,940 Total income 67.247 105.247 73,149 Expendlture Expenditure on raisiro lunds.. Costs of iavsing donatk)ns a1 legacies Expgnthlure on charitable activr Total expnditure 11x1 9,10 44.026 96.470 44.026 97.086 ,470 Net incomel{expenditure) and net movement in funds 14,187 {6.026} 8,161 {23,3211 Reconclliation of fundy Tot funds brougm lor¥vard Total lund$ ¢arrW forward 16.854) 6,026 18281 7.333 22,493 18281 The statemerrt of finla1 act1w1S indudes 1 gains and losses recLYJnBed in the year. l income and expgThYiture derrrfe trom continuing actsvit. 11
Moulsecoomb Forest Garden and Wildlife Project Company Llmiled by Guaranlee Statemenl of Financial Position 31 March 2023 2023 2022 Tangible lixed assets 15 2,14 Current assèts Debtors Cash at bank aThJ in harNJ 16 4.595 25.125 1,395 19,703 29,720 21,098 Credltots: amounis falllng due wllhln one year Nel current assets Tthal assets IS ¢urYent liabllllies 17 23.709 23,661 (2,5631 14211 6,011 Pro¥l$ions 19 310 407 7,333 {8281 Funds ol the ch8rity Restricted funds Unlestrie lun( 6.026 16.8541 1828} 7.333 Total eharity funds 21 For the ye eThJing 31 March 2023 the dwty was entrtled lo exemptioll from audit under section 477 of Companies Act 2006 relalnj to Sm1 companies. Directors, restmstslibes: The members have mt requir1 the (panY to obtain an a111 of tts statements lor the year in questi( in with 476: The direciors acknowledge their re¥M)nsibilities for comptyiro with the requirements ol the Actwth respect to accounling records the wepath'on ol slalemerts. These financial slatements have been wekwed sn a(Kordafe with the wowsiorts applicable lo companies subiect to the small compan. wme. The statement of financial position continues on the following page. The on pages 14 to YJ forni of these fincIal slateme 12
Moulsecoomb Forest Garden and Wildlife Project Company Llmited by Guarantee ststement of Flnancial Posltlon 31 March 2023 statemenls were apyoved by the tM)ard of trustees and authorised lor issue on nd are sonj on behall of the Ixwd by: Mr D Graham£ameron 13
Moulsecoomb Forest Garden and Wildlife Project Company Limlted by Guaranlee Notes to the Financlal Statements Year ended 31 March 2023 Genval Intornlort The charity is a public bwfft and a wNate (#)mpany limited by guarantge, regiÈiered tyi and a registered charity in England and W. The a(klress ofthe registered otfice is Cornmunty Base, 113 (Xjeens Fload, Bitghton, BNI 3XG. Statement of compllance These tinarKial statements have been wepared in compliar FRS 102, 'The Financial RetM)rting StarKJard arylicatAe in Ihe UK and the ReWtrf of IlarKI., the Statement ol FleCommendl Practi to charities preparing their accounts in accordance with the Financial RertIng Slarnjard at¢Aicthe in the UK and ReWtI of Ireland IFRS 102} (Charittes SORP IFRS 10211 and the Companw Act 2006. A¢untIng policles Bas1$ ol preparation The INwncial statements have bn Weped on the histor1 eo basis, as Modif by the revduation of certain financi assets and liabilityes a1 investment properties measured al lair value through irwme or expeNliture. The fina181 stsiwnents are K¥epared li Sterling, whh is the functK•nal (ajrrency ol the entty. Golng concern There are mer1 uncertainties about the charrty's atrAlty to contwiue. Dis¢losure exempt The entity sati%fies the (xiteria of Ing a q[lItyIng eity as defined in FRS 102. As suth, advantage has teen taken ol the Idlowir¥J dithure exemptions aVlae urM18r pagraph 1.12 of FRS 102: lal No cash flow statement has been FeSrted the compary. Ibl Disclosures in resw of financaaj instruments have nDI been wesented. Judgements and key sources of eslimation Uncertainty I ne preparaTion of the financi statements requires management lo make IWements, estimates arKI assumptions affect the am¢yJnts rewrted. These eslunates and jLKJgements are (x)ntinually reviewed and are based on eXpellen and otsr factors. ir(j expeciations of luture events that are lVed to reascfflaLle uThJer the circuwnstances. 14
Moulsecoomb Forest Garden and Wildlife Project Company Llmited by Guaranlee Notes to the Financlal Statements Year ended 31 March 2023 Accounting policies Fund 8cc¢>unting Unrests1 funds are a¥ae for use at the discrelK)n of the trustees to further any of the d7arity's pup)ses. Des¥Jnated funds are unresbKl&l lunds ea by Ihe trustees Partmlar future proieci or mmiiment. Reslricled funds are subieded lo restricti(W on #IreyArtUre declared ty the donor orthrough the terms of an akyal. and I1 into one ol two SLpdasses: restitted income funds or endowme fvnds. Incomlng resources l incoming resources are in the statemt ol financi actsvit$ when entillemenl has passed lo the charity,. it is probable that the 0orni¢ tnefrts a&socialed wrth the Iransaetion will flow to the chartty arKI the amourrt can t reliabty measur&J. folk)wing specilio poIleS are applied lo particular Categor of income.. irKwie from donatn$ (Y gyants is re(wnised wthen there is eVIdee DI entiuewnent to the gfft, receipt ts Wobale and its amount can rneasur reli. legacy inc(xne is reLwnised v#hen recew Trs and entitlement is established. itxome from ¢knated is measured * Ihe fair value of the goods unless this is iMpractal lo measure reliabty. in whKh (ase the value is derNed from the cost lo the donor or the estimated resale value. Donated laciltb.es a1 services are reccKJllised in the accounts vthen IeNed if the ye can L reby measured. No amounts are included for clintrUon oi generat vthunieers. incom8 Ir(¥n (x)ntracts for the suppty ot servKes is reC3n1sed with the delNery of the contracted servi. This i% ckssified as unTestrtct&l lurKts unless there is a wntractual rU1remenI for it to spent on a parbcular KXJrre arKI retumed rf unspenL in which case bt may be regarded as restsicted. 15
Moulsecoomb Forest Garden and Wildlife Project Company Umited by Guarantee Notes lo Ihe Financlal Statements Ic(¥M Year ended 31 IAarch 2023 Accounting pollcies EXlItUre is recognised on an accruals basis as a liatrAIty is incued. Expenditure indudes any VAT which cannot be fully recovered, arml is dassrfied urKler headings of the slalement of financial acaivtbes trj wlich it Telates.. expenditure on rs1j funts indiJ(ks the ujsts ol lUr¥jrWng actiVTtses, events, non- arIte Irading "vIlIes. arKJ the sth of (bnated gocmys. expenditure on charrtable actiwtres inclLKles all o)sts incurred tsy a Ctt8r In {Jnaenang activities thal lurther tts charitable aims lor the benefit of its benelars. inciuding those support costs and costs relatiTrJ to the governa of the charity aFVJrtionl to charitable a¢t¢vilies. other expelitre incIe$ 11 eXperNJirethat is neitherrelated lo raising fuTrJs for the Charity nor part of ils experKliture on Charitab athitss. All costs are ajkmxled to ex[lIttlre tegOrieS rellectiThJ the use ol the resource. D1 costs attribuiatAe to a single activty are allocated (threclly to that activity. Shared Costs are apportioned between the acttvities Ihey ntrIbUte lo on a reasonable. sustylk4tAe ar consistent ba.$. Tangible assets are inttiajty rec(ded alcost, aNI subsequentystated alo)sl less any accumulated depreoation arKI imw¥menl losses. Any tangible assets carried al revahjed amounts are recorded at the lair value al the dale ol revahjah.on subsequent accumulat1 depreciation and subsequent aUmUlated impaKment lo&ses. An increase in the carwry amount ol art asset as a resull of a reVali0n, is recognised in other recognised gains and losses. e$S rt reverses a charge for impairFnenl that has previwsty been rwnised as expenthtLtre rythIn the statement ol financiat aclivilies. A deuease in the carryirnJ amount ot an asset as a result ol revaluation. FS rec(xJnised in other recognised gains and losses, except to which rt offsets any previous revatuation gan. in which case the loss is shown within other recogfiised gains and losses on the str1em of financial aCtiti.eS. Depreciation DeFYlation is calwlabj so as kn lte ofl the $1 0rvajuatir ol an a&sd. ils resal value. over the uselul econom lrfe ol that assel as follows: tre8 and ItngS 25% redTh) bakne ImpalmnI of fixed assets A rewew for IlalOrS of impairment carrr&l i)ut eath rewrting date, wilh the recoverable amourn being estimaled where such indralors e$t IThere canying value exceeds the recoverable amouni. the asset is impaired ac¢x)rdingly. Pr)r impaients are also reviewed lor posstt)Je reversal at each reEing date. 16
Moulsecoomb Forest Garden and Wildlife Project Company Limited by Guarantee Notes to the Flnancial Slatements (t¥ Year ended 31 March 2023 Ac¢owthng policies ic IM1rmenf ot flxed assets For the FAJtposes ol impwmnI testwig. when il not wssible lo estimate the recoverable amount ol an Indivlua1 asset, an estimate is made of the recoverable amount of the cash%eneraling untt to which the asset bebngs. The cash-generaltrNJ unit i8 smallest Klentffiable group ol assets that includes the asset aThJ general&% cash ififiows that largely indeFendenl of the cash inflows Irom other assets (¥ groLV ol assets. For impaiiment lestirvJ of goc#ill. the gothrill acquired in a lsinesS Combinati is, from the acquisition date. alrocatl lo each of the cash%eneraling unrts that are expected to benefit from the synefgres ol the combinalin. irresFeCtive ol whelher other assets or liabilrties of the charity are &signed to those units. Governmgnl grants are recogniwl al the lairvalue of the at received or I1vable. Grants are not recognised Unt there is reasonablg assura[e that the cFwity will m[AY with the condilh)ns attaching to them and the grants Mll b& recewed. r( is recognised in income when the gfanl tYo( are I1ved or rthe. Where the grant does [Mse specth.ed fulure pertormar¢e-reSated condiiNJns on the recpienl, it is recognised in income only when the performanc&related condttions have been mel. Where grnnls r1Vea are prior to satisfying the revenue re(wnifion cnteria. they are reCD3ni as a liability. Pro¥lslorn% Provisions afe recognised when Ihe enlty has an obligalion at the reporting date as a resutt ol a past event, il i8 wobthe that the entity will be reqred to transfer economic benefits in settlement and the amount ol the obligatn can be estimated rdiat4y. ProvisK>ns are recryJntsed as a liability in the stateinent of fina wsibon and the anU1 of the kY0ViSn as an expense. Provisions afe initidly measured al the best estimaie ofthe amount requir1 to se8 the oblJation at the repIng dale aTKI sutwuenity revivwed rep(lg dale and adjusted to relle¢l the current be estimate ofthe amount that woukl be required to setNe the (i)ligalion. Any adjustments to the amounts preVIsty rewJnrsed are recognised in irnx)me or expenditure unless promsion was originally recognised as part of the cosl of an assel. When a provisK)n is measuied al the present value of the amount exFCl1 to be required to settle the oNigation. the unwinding of the discount is recLyJnised as a finance cost in the slalemenl ol linanLial activiknes in the period il aises, arKI Is loCated to the apprryiale expeThJilure headK¥J. Financl81 Instrurbmts A financial asset or a financial liaknlity is re(#)grNsed onty when the charity becomes a paty to the contractuaj provis¥)ns of the Inrument. Basic financial instruments are iritllY rectsjnised al amount 1vab or payatAe any related transth costs. 17
Moulsecoomb Forest Garden and Wildlife Project Company Limited by Guarantee Notes to Ihe Financial Slalements Year ended 31 March 2023 Accounting policies Financial instruments Cuffenl assets and current I&IlitIeS are subsequentty measured atlhe cash orotherconsideration ex[ted to be pd or red arxl not discounted. Debt instruments are subse(pJenty rneasur al amortised COSL Where inVents in shares are wbl traded or theif Ir vajue can otherwise tr measured reliably. the investrnenl is subwuenlty measured al fair value with changes in fair value recognised in income and eXpelitre. All otFw such invesbnents are subsequently measured at cost less impaifmeni. Other finala1 instruFnents. induding derivalives, are iniknalty [nised al fair value, unless paymeni for an asset is deferrj LEyond normal business terms or financed at a rate of interest that i8 not a market rate, in which case thè assel i8 measur1 at the presenl value of the fLrture payments (OUnted al a market rate ol inlerest frK a simfjar debl inslrumenl. Other financial instn5ments are SUbsequenY measured al fair value. with any changes recognised in the statement of finantiai athivibes. with the excepti( of h&Jiro wlments in a designated I(kJing relationship. Financial assets that are measured at ¢))st or amortlsed ¢t are revieVj lor ObltiVe evide9 ol irnpatnnent at the erKI ol each repKJrtTrng date. If there i% 0&te evIdce of impamient, an impaiment loss is reec4Jnised the appropriate heathng in the statement of financial activities in which the initial gain was reccNJnised. For all equity instruments regardless of svJnrfthKe, and other finala1 assets that are indtvkjualty signrficant. these are assessed irxlNKlually for impairrnent. Other thnancial assets are either assessed ilIVlUa1ty or grou¥d on the basis ol similar credit risk characteristics. Any reversals of inv1mnI are rwnised IMMtelY, to the ex1enl that the reversal (k)es not result in a carrying amount of the finanryal assel that exceeds what the canying amount wovkl have b8en had the IMpw8nI r1 weviousty twn reccwiwl. Llmlted by guarantee The Charitable Company is limited ty guarantee. Every member of the Charity undertakes to contribute such amount as may t* required {rt exceethng £10) lo the Charity's assets rf il shoukl b8wound upwhile h8or she is a member or within one yearafter he orshe ceases lo a memb8r. Donallons and legac Unrestrthd Restricted Total Funds FuThJs FL¢nds 2023 Donations 24.617 24,617 18
Moulsecoomb Forest Garden and Wildlife Project Company Llmited by Guarantee Noles lo Ihe Financlal Statsments {c Year ended 31 March 2023 Donations arKI legacies (c Unrested RestrKxl Ti)tsl Fund$ Funds Funds 2023 Grants Eleanor Hamilton Educational Tt Sussex Gommunity Foundalk)n Chatrk Cliff Trust 8righlon & Hove Cty Counc Fonthill Foundation Ernest Kleinwort Chariithe Trust Other < £1,000 Ajlinoton Tr Pebble Tru ckstarter B&H Rotary Club Govemment grant irKome 5.000 4,768 5.000 9,768 5,000 7,100 6.500 5,000 5,000 7.11YJ 6.500 200 10,000 4.200 10,000 4.200 Unrestricted Furmts Restricted TO1 Funds FurMIs 2022 DonatM)ns 12,419 12.419 Grants Eleanor Hamillon Edueationd TrLt%t Sussex Community FoUndatn Chalk Cliff Trust Brtghton & Hove City C(xJnal Fwthill FourKfation Em8sI Kteinwort ChItati1e Tnjsl Othe¥ < £1.000 Alngton Trust PebtAe Trust Kickstarter B&H Rotary Club Govemmenl grant irwme 7,000 10,CM)O 4,(X)O 10.000 4,000 7,265 2,500 2.017 2.017 17.419 30,782 48,201 Charitable acllvtfie5 Unreslricted Total Funds Unrestwed Total Funds FulS Funds 2022 Oiher tradir¥J acts 24.940 24,940 19
Moulsecoomb Forest Garden and Wildlife Projeci Company Limited by Guarantee Notes to Ihe Flnanclal Slalements (c(Y*) Year ended 31 March 2023 Investment Income Unrestricbj Total Funds UnrestrKXed Total FndS Funts Funds 2022 Interesl reNab & Costs of raisiffj donalkTh and legacies Unrestricted Total Fund9 Unrestrcled Total FurKJs FurKL8 Funds 2022 Costs of Taising <k)nati)ns and legacies . DonaliorL 1(MJ Expendlture on chariiable actlvllles by fund typg Unrestrithed Funds Reslricled Totsl Funds Fund£ Staff Costs 35.2(M) 2.800 6.026 80.195 8.886 7.5 Supwrt costs 1,879 44.026 Unreslricted Funds Restiicted Totat Funds Funds 2022 Staff Costs Activities sUp)rt costs
,189 4,197 11,302 28.282 2,5C 78,471 6,697 11,302 30,782 96,470 10. Expendlture on charilable acllvltles by actfvity type utMJertaken &w)rt Total funds Total fvnd 2023 2022 Staff Costs ActivrtS Govemarte Finance Property 80,195 80.195 8.886 674 78,471 6.697 1,144 3,887 5,897 374 674 3.537 3,537 89.081 7,905 96.470
Moulsecoomb Forest Garden and Wlldlife Project Company Limited by Guarantee Notes to the Financial Slatements Year ended 31 March 2023 11. Net in¢omelleXw•turnj Net ioe}(erKIrtVreI is stated after charli[11r*J). 2022 DeprlatiOn of iangitle fixed assets 510 11 IndepeThknt examlnalion fogs 2023 Fees payable to the indeperKlent exarniner for: Inderent examination o11he financial statements 744 73. Statt Costs The average head count of emFloyees during the year was 212022: 31. average numb8r of lull-time equlvant employees ounng the year Is anaiysed as ioiiows.. 2022 No. Adminislratwe staff SupFWt workers No emOYee recwved emFknyee tenefits of more Ihan £60.LI)O (rIng Ihe year12022: Niti. 14. Trustee rgmungratlon and expwws No remuneration or olher bweffls from emFAoyment with the tharity a Tdated enlty were receiv&Y by the Irustees. 15. Tangible fixed assets Fsxlures arKI fftlings Total Cost At 1 WI 2022 and 31 March 2 Depreciation Al 1 April 2022 Charge for the year At 31 Mafch 2023 8.429 6,287 510 6,287 510 6,797 6.797 Carrying amount At 31 klarch 2023 1,632 At 31 Marth 2022 2.142 2,142 21
Moulsecoomb Forest Garden and Wildlife Project Company Llmlted by Guaranlee Notes to the Financlal Ststemenls Year ended 31 March 2023 16. Debtors 2022 Tiad8 debtors Prepayments atKI irK) 3,880 715 680 715 4,595 1,395 17. Credllors: amounts falling due Tmllhin ong y 2022 Trade creditors Accwals and deferred Social security arvj olher taxes Other cre(fitors 571 20,144 19,759 3.077 23,709 23.661 1& Deferred L The (kferred lax in Ihe statemwrt of financial wsition is as follows: 2023 2022 Induded in provis#)ns (note 19) 310 407 The deleffed lax account Cots of the lax effect of timiffj (fifferences in respect ot.. 2022 Accelerated eaFxkl lowar 310 407 19. Provislons Deferred L note 18) At 1 Awil 20 Charge agatnst tmision At 31 March 2tr23 407 197) 310 20. Govemment grants The amounts reC(nIsed in the finan(aal statements for wvemment grants are as follows.. 2022 Recognised in income from donatK¥ns arKI *: Government grants irKome 2,017
Moulsecoomb Forest Garden and Wildlife Project Company Llmited by Guarantee Noles lo the Financial Ststements (Conl1} Year ended 31 March 2023 21. Anatysls of charltable funds Unrestricted lunds At 1 Awil 2022 At 31 March 2023 Income Eyndrture General lunds 16.8541 67,247 (S3.0) At 31 March 2022 l Awil 2021 General funds 16.467 42,367 165,688) {6.854} Rgstrlcted funds At I Pwil 2022 At 31 March Inc(M7)e Expenthture Restricted FUTh 6.026 144.0261 Al 31 March 2022 1 2021 Irwrne Expwditure Restricted Fund 6.026 30.782 130,782) 6,026 22. Analysls of nel assets ltween funOB Unreslricied FuTrts Restricted Total Funds Funds 2023 Tangl1e fixed assets Current assets Crthyilors less than 1 year Provisions 1.632 10.720 (4.7091 1310} 7,333 1,632 29.720 I,709) 13101 7,333 19,000 119.000} Unrestrmxed FurKIs Restricted Total Fur$ Funts 2022 TwitAe fixed assets Current assets Credttors than 1 ygar Provisions 2.142 14.3281 14,2611 140n 16.8541 2.142 21,098 123,6611 14071 1828) 119.400) 6.026
Moulsecoomb Forest Garden and Wildlife Project Company Llmiled by Guarantee Management Information Year ended 31 March 2023 The lollowing PAges do not form pBrt of Ilnancial statements.
Moulsecoomb Forest Garden and Wildlife Project Company Llmited by Guarantee Detalled Statement of Financial Activities Year ended 31 March 2023 2022 DotIons and legacies Donations Eleanor Hamilton Edwlional Trust Sussex Communtty Founda Chdk Cliff Trust Br*Jhlon & Hove Ctty Counol Follthill FoUndatn Emest Kleinwort Charitatk TnKst Other < £1,C Ajlington Trust petle Trust Kickslart8T B&H Rotary Club Goveinmenl giant irKX)me 24,617 5,000 9,768 5,000 7,100 6,500 12,419 1,IXIO 2.000 200 10,000 4,200 10,000 4,000 2,017 48.201 Charitable activltles oth trading acbvity 32,855 24.940 Investment Income Interest receNab Total incomg 105.247 73.149
Moulsecoomb Forest Garden and Wildlife Project Company Limhed by Guarantee Detsiled Slatemenl of Financial Aclivlties (r*¥rfxH Year ended 31 March 2023 2022 Expenditure Costs of raising donaltons and legacles Other office costs 100 Expenditure on charltable activiknes Purchases Wages and sdaries Rent Repairs and maintenance Insurance Other motOTitravel costs Legal and EWI)nal lees T8phOne Other office Costs Depreciabon Deferred Tax Bank Charges Rglreshments Postage 6.647 80.571 12,10Ls1 71,767 3.027 5,216 746 2,428 1,392 2,089 510 307 1.604 681 245 175 27 61 109 96.470 T(rtal expendiiure 97.086 96,470 Net In¢omel(expendliurn) 8,161 {23.3211
Moulsecoomb Forest Garden and Wildlife Project Company Limited by Guarantee Notes to the Detailed Statemenl of Flnancial Activities Year ended 31 March 2023 2022 Costs of r8lslng donatlons and leg8¢ies Costs of ralslng donations arKI lega¢les- Donations Donalth)ns . other office costs Costs of raising donations and legades 1C
Moulsecoomb Forest Garden and Wildlife Project Company Limited by Guarantee Noles to the Detailed Statement of Flnancial Activities (¢¢ts) Year ended 31 March 2023 Expenditure on charltable aciivllles Stsff Costs Activitles undertaken directy Wages Rent Leg and professK)nal lees 77.767 80,571 {2.1001 2.428 80,195 78.471 Acli¥ities Activities undert8kon direclly PLFrchases Repairs & mantenance 8,886 6.647 50 6,697 Governance Accounlallcy Detery Tax 771 19n 674 1.273 1129} 1,144 Flnanee Travel Legal avkj wofessional lees Telephone Other Bank Charges Relreshmer Postage 746 670 1.604 175 27 61 2,089 109 3.887 Property Insurance Depreciation 3.027 510 5.216 3.537 5.897 Governanca costs Entertnrnent 374 ExndItUre on charilable xtlvilies 96,470