## **THE ANTONY DALE TRUST**
**Registered charity number: 1124822**
**TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022**
## **THE ANTONY DALE TRUST**
## **CONTENTS**
||**Page**|
|---|---|
|Charity information|1|
|Trustees' report|2 to 5|
|Statement of Financial Activities|6|
|Balance sheet|7|
|Notes to the financial statements|8 to 9|
|Independent Examiner's Report|10|
## **THE ANTONY DALE TRUST**
## **CHARITY INFORMATION**
## **Trustees**
Prof Gavin D Henderson CBE Christopher Baron Talia Rodgers Jackie Fitzgerald Stephen E Neiman Caroline M C Cowley
**Charity Registration Number** 1124822 **Principal Address** 87 Shirley Street Hove East Sussex BN3 3WH **Website** www.secretgardenkemptown.co.uk
1
**THE ANTONY DALE TRUST**
## **TRUSTEES' REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
The Trustees present their report and accounts for the year ended 31 December 2022.
The financial statements have been prepared in accordance with the accounting policies set out on page 7 and comply with the governing document, statutory requirements and the Statement of Recommended Practice: Accounting and Reporting by Charities 2011 (SORP).
## **Structure, Governance and Management**
The charity is organised so that the Trustees meet to manage its affairs. There are currently six trustees who manage the charity. The trust is also assisted by volunteers who offer their services from time to time.
In selecting individuals for appointment as Trustees regard is given to the skills, knowledge and experience needed for the effective administration of the charity. New trustees are provided with the trust deed and latest report and accounts, and appraised of the application of the charitable objectives set, and of the essential duties of a Trustee. This includes an annual evaluation of risks facing the Trust in pursuit of its charitable objectives.
## **Risk Management**
The Trustees have informally assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate the exposure to major risks.
## **Objectives and Activities**
The object of the charity is to promote for the benefit of the public the conservation, protection and improvement of English Gardens; to advance the education of the public in particular but not exclusively by promoting research into and the study and understanding of the English Garden; to promote for the benefit of the public by associating together the said public, the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and other leisure-time occupation with the object of improving the conditions of life of the public; to or for such other charitable purposes as the trustees may from time to time determine.
## **Grant Making Policy**
Grant applications are considered by the Trustees and grants are given consistent with the charity's objectives.
## **Statement of Public Benefit**
We have reviewed the Trust’s objectives in accordance with the Charities Commission guidance on public benefit.
## **Financial Review**
The Statement of Financial Activities is shown on page 5. There was a net decrease in total funds of £(11,954) (2021: increase £10,195). The Trustees confirm that the charity’s assets are available and adequate to fulfil its financial obligations.
2
## **THE ANTONY DALE TRUST**
## **TRUSTEES' REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **Achievements and performance**
The Antony Dale Trust was established to secure the wish of Antony and Yvonne Dale that their ‘Secret Garden‘ could be secured in perpetuity for general public benefit.
Their wills determining that this be undertaken through bequest to the then Brighton Council was thwarted, as the Council made clear that they could not take on such responsibility within its overall remit of Parks and Gardens . After much negotiation, which included possible transfer to the Regency Society, of which Antony Dale had been a prime mover, it became clear that the best option was to form an independent charitable trust dedicated to their wish. At the outset the aims set out stated ‘the object of the charity is to promote for the benefit of the public the conservation of English Gardens ; to advance the education of the public in particular but not exclusively by promoting research into and study of the English Garden ….. to and for such other charitable purposes as the Trustees may from time to time determine‘.
The founding group of trustees was chaired by Professor Gavin Henderson, a former Director of Brighton Festival, with Stephen Neiman, founding Director of the Old Market. They remain as Trustees together with Jackie Fitzgerald, Caroline Cowley and Talia Rodgers. Dorothea, Lady Campbell (a very old friend of the Dales) had served from the outset but stood down in the course of the year after considerable input in establishing the Trust. Christopher Baron joined as Trustee during the year. Volunteer Clair May took on the role of minute secretary in 2019, we are truly indebted to her for her dedicated service.
Early on, it was deemed that the Garden would make a fine base for the exhibition of sculpture, and that this should underscore the public benefit delivered by the Trust.
After a period of closure and restricted access because of Covid and Lockdown, the Garden was fully open again for the year under review, including a major group exhibition of sculpture to coincide with the Brighton Festival and as part of the Open Houses programme of visual arts . This was curated by Lianne Jarrett and Rachel Cunningham with the support of Anne Elliot. This was to be the last time that Lianne and Rachel worked for the Trust. Once again, the Behrens Foundation contributed significant funding towards this exhibition and so too there was grant aid from the Chalk Cliff Trust. The artists featured were Kenneth Armitage, Wendy Taylor, Julian Wilds and Will Nash. In the previous year, and into this year, the Garden gave room for the ‘ Great Elm ‘ to be relocated from Preston Park, where it had died from the virulent elm disease . Here it was possible for the artist Elpida Hadzi-Vassileev to work on the tree in creating a substantial art work. In due course it was relocated to Preston Park, where it can now be viewed, completed, by the public.
3
**THE ANTONY DALE TRUST**
## **TRUSTEES' REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
This year saw the full introduction of weddings as a crucial income generator for the Trust, instigated and managed by Stephen Neiman. The garden is now registered with Brighton and Hove Council as an official wedding facility and much appreciated by the registrars. The weddings commence after the Brighton Festival period, and the full weekend period of the Exhibition running through to the end of September, when the Garden closes for the season. During this period the Garden is open to the public on Sundays and bank holidays, with refreshments (and indeed, the legendary cakes!) set up and provided by Siobhan Fitzgerald‘s Table. She also provides catering for the weddings.
The public opening is stewarded by a team of volunteers , coordinated and managed by Jackie Fitzgerald. Their dedication and commitment is much appreciated.
The Garden itself is cared for by Nick Dwyer, the only paid member of staff . He has overseen the total replanting of the Garden, bringing it back to something like its Regency provenance. It is gradually maturing with some newly planted trees, i.e. mulberry, that will take many years to reach full growth. In due course, it would be advantageous to open the Garden at other times in the year - so as to enjoy the
## **Reserves Policy**
Whilst the need for certain specific reserves are identified to produce income for grants, the balance representing the general fund is retained on the basis of working capital being required in order to allow the charity to fund future activities in furtherance of its charitable objects over future years.
4
## **THE ANTONY DALE TRUST**
## **TRUSTEES' REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **Statement of trustees' responsibilities**
The trustees are responsible for preparing the Trustees' report and financial statements in accordance with applicable law and UK Generally Accepted Accounting Principles.
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources for that period. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements, and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trust is managed by a group of unpaid Trustees : Prof Gavin Henderson CBE, Chair Stephen Neiman, Secretary and Treasurer Christopher Baron, legal advisor Vaughan Rees OBE Jackie Fitzgerald Dr.Talia Rodgers Caroline Cowley, and Anne Boddington - coopted to be confirmed as a voting member the following year.
The Trust is greatly assisted by Claire May who takes minutes and prepares papers for meetings . Indeed, her advice is invaluable.
This report was approved by the Trustees on …................. and signed on their behalf by
Professor Gavin Henderson CBE Chairman
5
## **THE ANTONY DALE TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
|Note
**INCOME**
Donations
Ancillary trading income
2
**Total income**
**EXPENDITURE**
**Expenditure on**
Charitable activities
3
Other expenditure
4
**Total expenditure**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**
**Net income and net movement in funds**
**Income from**|**General fund**
**£**
**15,665**
**18,250**
**33,915**
**36,877**
**8,992**
**45,869**
**(11,954)**
**(11,954)**
**2,342**
**Unrestricted Funds**
**(9,612)**|**2022**
**Total**
**£**
**15,665**
**18,250**|2021
Total
£
33,017
8,571|
|---|---|---|---|
|||**33,915**|41,588|
|||**36,877**
**8,992**|20,919
10,474|
|||**45,869**|31,393|
|||**(11,954)**|10,195|
|||**(11,954)**
**2,342**|10,195
(7,853)|
|||**(9,612)**|2,342|
All reserves movements are on Unrestricted Funds.
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## **THE ANTONY DALE TRUST**
## **BALANCE SHEET**
## **AS AT 31 DECEMBER 2022**
|**Notes**
**Fixed assets**
**Current assets**
Bank
**Creditors: amounts falling due within one**
**year**
**Net current assets**
**Total assets less current liabilities**
**Creditors: amounts falling due after one**
**year**
**Total assets less current liabilities**
Represented by:
**Unrestricted funds:**
General reserve
Designated reserve
**Total funds**
5|**£**
**22,248**
**(9,360)**|**2022**
**£**
**125,000**
**12,888**
**137,888**
**(22,500)**
**115,388**
**(9,612)**
**125,000**
**115,388**|2021
£
£
125,000
43,202
(7,860)
35,342
160,342
(33,000)
127,342
2,342
125,000
127,342|2021
£
£
125,000
43,202
(7,860)
35,342
160,342
(33,000)
127,342
2,342
125,000
127,342|
|---|---|---|---|---|
||||||
|||||160,342
(33,000)|
|||||127,342|
|||||2,342
125,000|
|||||127,342|
The financial statements were approved by the Trustees and authorised for issue on …................. and signed on behalf of the Trustees by
Professor Gavin Henderson CBE
Stephen Neiman
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**THE ANTONY DALE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **1 Principal accounting policies**
## **Basis of accounting**
The financial statements have been prepared under the historical cost convention, as modified by the revaluation of investments. The financial statements have been prepared in accordance with the Charities Act 2011, the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities'.
## **Incoming resources**
Donations are accounted for on receipt, at the estimated value of property donated, or the actual value of cash donated. Voluntary income and donations, and any gift aid relief, are accounted for on receipt by the charity, and recognised in the Statement of Financial Activities.
## **Resources expended**
Expenses and grants payable are recognised in the accounts when they are incurred by the charity.
## **Property**
Property is stated at the value when donated to the charity, and represents freehold property donated by the Estate of Ms Yvonne Dale. Trustees have designated this asset, to be held for the charity's use.
## **Reserves**
The charity holds reserves in order to fund future charitable activities and grants in furtherance of the charitable objectives.
## **2 Ancillary trading income**
|Wedding hire
Hire of gardens
Sunday café income
**Charitable costs**
Grants
Gardening
Garden items
Exhibition costs
Repairs and maintenance
Trading costs
**Charitable costs**|**Unrestricted**
**funds**
**£**
17,025
325
900
**18,250**
**Unrestricted**
**funds**
**£**
1,500
10,457
3,514
11,889
588
8,929
**36,877**|**Total**
Total
**2022**
2021
**£**
£
17,025
8,317
325
-
900
254|
|---|---|---|
|||**18,250**
8,571|
|||**Total**
Total
**2022**
2021
**£**
£
1,500
1,500
10,457
10,497
3,514
-
11,889
-
588
4,623
8,929
4,299|
|||**36,877**
20,919|
## **3 Charitable costs**
8
## **THE ANTONY DALE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **4 Other expenditure**
|Bank charges
Electricity
Fundraising costs
Insurance
Interest
Internet
Legal and profesional fees
Curation of exhibits
Independent examination
Software
Sundry expenses|**Unrestricted**
**Total**
Total
**funds**
**2022**
2021
**£**
**£**
£
102
102
167
1,570
1,570
594
79
79
175
694
694
856
909
909
537
426
426
316
450
450
818
3,436
3,436
6,500
360
360
360
182
182
151
784
784
-|
|---|---|
||**8,992**
**8,992**
10,474|
No trustees (2021: 2) received reimbursement of expenses during the year of £0 (2021: £401).
## **5 Analysis of fund balances: movement in resources**
|**Unrestricted funds**
General reserve
Designated reserve
**Total Unrestricted Funds**|**At beginning**
**of year**
**£**
2,342
125,000
**127,342**|**Incoming**
**resources**
**£**
33,915
-
**33,915**|**Outgoing**
**resources**
**£**
45,869
-
**45,869**|**At end**
**of year**
**£**
(9,612)
125,000|
|---|---|---|---|---|
|||||**115,388**|
## **6 Registered charity**
The charity is registered in England (No. 1124822) and as such is not liable to tax.
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## **THE ANTONY DALE TRUST**
## **INDEPENDENT EXAMINER'S REPORT**
## **Independent examiner's report to the trustees on the unaudited accounts of The Antony Dale Trust for the year to 31 December 2022**
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of accounts in accordance with the Charities Act 2011 ('the Act').
The charity's trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.
## It is my responsibility to
- examine the accounts under section 145 of the Charities Act,
- follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Act), and
- state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in any material respect
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## **Alex Spofforth FCA Spofforth Partners Limited Chartered Accountants Byne Cottage Manley's Hill West Sussex RH20 4BN**
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