2023-12-31-accounts

COMPANY REGISTRATION NUMBER: 06276519 CHARITY REGISTRATION NUMBER: 1125043 Elford Hall Garden Project Company Limited by Guarantee Unaudited Financial Statements 31 December 2023

Elford Hall Garden Project Company Limited by Guarantee Financial Ststements Year ended 31 December 2023 Pages 1to3 Trustees, annual report (incorporating the directorfs report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the finenGial ststelnents 7t012

Elford Hall Garden Project Company Limited by Guarantee Trustees. Annual Report {Incorporating the Director's Report) Year ended 31 December 2023 The trustees, who are also the directors for ihe purroses of company law. present their report and the unaudited financial slalements of the charity for the year ended 31 December 2023 . Reference and administrative details Rogi5tered charity name Charity rngistration numb•r Company reglstratlon number Principal office and registered The Gardenerfs House E￿d Hall Garden office Churth Road Elford Hall Garden Project 1125043 06276519 Elford Tamworth B79 9BZ Stsflordshire The trustees Mr G Delderfield Mr T B Derenzy Jc￿eS Mr R M Oakley Mr D G Watton Mr C R J Middlemore MrGCox Mrs U C Middlemore (Rebred 9 January 20231 (Retired 9 January 20231 (Reb'red 9 January 20231 Mrs H Cox Mr S Clarke Company secretary Independent examiner Mr G Delderfield Hannah justi￿ FCA FCCA on behalf of BSN Associates Limited 3B Swallowfield Courtyard Wolverhanpton Road Oldbury West Midlands B69 2JG

Structure. govemance and manag9ment The ch3rity is a Gornpany limited by guaranlee. The Elford Hall Garden Project truslees are, strictly speaking, directors of the company as Ihe charity is sel up as a company limited by guarantee. One third of the truslees retire each year at the AGM by rotation but are eligible for re-election. Our Trustee Board nomially meet once every two months_ Our Trustees come from a wide range of backgrounds and bring a wealth of experbse and knowledge to the Project. The company's goveming provisions are set out in its Memorandum and Artides of Association. Ow Patron The charities patron is Matthew Ellis. Matthew has been an influential supporter of the Project since its inception. Members The company does not have shares but instead has members who act as guarantors. Members are known as the Friends of the Walled Gardèn. The members have each undertaken to contribute up to £10 lo the 85set5 of the company in the event of il being wound up dunng suth a lime Ihai he or she continues lo be a member. Objectives and activities The charity was established to take on the task of restoring Elford Hall Garden. a Georgian walled garden in the Staffordshire village of Elford. Our objectives- To preserve. restore, repair and wnaintsin for the public benefft Elford Hall Gaiden incjuding the wall, buildings and the gardneff s cottage belonging lo the Garden. b. To provide or assist in the provision of faul1t￿S for recreattsn or other leisure time occupation in the interests of social welfare wilh the object of improving Ihe conditions of lrfe for the inhabitants of the area of benefit without distinction of sex or of polits'cal, religious or other opIn￿nS. To advance education in the rural heritage and hist?rical bad(ground of Elford Hall Garden. We have referred lo Ihe guidance contained in the Charity Commission's general guidance on public benefit when iewing c￿r aims and ol¥eGtives and in planning our future ￿1v[lies.

Achievements and perfomiance Following the Securing of a Heritage Lottery Fund grant in December 2009.the charity became the official lenanl of the garder) in January 2010. The garden. that once contained half a mile of fruit trees. was overgrown and tre adIa￿nI Wictorian cottage was in a state of disrepair. Nevertheless, the site vtas not beyond restoration but wc*k was needed, nol only to preserve our heritage bul also to create an asset for future generations. This work is being undertaken by a combination of dedicated volunteers and professional contractors wlth the support offjjnders, sponsors and members. During the period work has progressed with some work on the boalhouse, Ihe outbuildings and grwnds being catried out as well zs the general upkeep of Ihe gardens. The boalhouse. originally completed in 1883. provides access to and from the River Tame, whilsl at the same time providir)g a wildlife hide. Other building work was carried within the Garden House, the remaining out-buildings attached to the South W811. brickwotk to cap off the wall to the Mne house and the potting shed at the rear of the house. Flnanclal revlew The charities total incoming resources for the period were £30.192 which were generated primarily from donations re￿iVed from the public and various organisations and fundraising activities organised by volunteers. The total resources expended of the charity were £31,509 and represent the costs inojrred to enable the charity to carry out its operations. The charity rnade a deficit for the periiyj of £1,317. The terms of the funding govern w￿n an asset is transferred from restricted to unrestricted fund. Each funder is free to detemiine ￿'S own restrictions. The main restriction outstanding at the period end relate lo the following f￿￿erS., Heritage Lollery Fund - Funds to remain restricted until 9th December 2034 {25 years from offer letter} or until assets are fully depreciated. Awards for All - Funds lo remain restn'cted until 1st August 2035 {25 years from ofler letter) or unbl assèts are fully depreciated. Plans for future periods We intend to keep maintaining the garden and the oullxjildings ￿lating to it to the highest standard. Public Bgngfit The trustees consider they have complied with the duty of Sectson 17 of the Chartlies Art 2011 to have dLJe regard to public benefit guidance published by the Charity Commission. Small company provisions This report has been prepared in accordaKe with the prowsions applicable to companies entitled lo the small companies exemplion. The trustees, annuai report was approved on 27 September 2024 and signed on behalf of the trN)ard tsf trustees by: Mr D G Watton Trustee

Elford Hall Garden Project Company Limited by Guarantee Independent Examiner's Report to the Trustees of Elford Hall Garden Project Year ended 31 December 2023 I report lo the trustees on my examination of the financial ststements of Elford Hall Garden Project I'lhe charity'l for the year ended 31 December 2023. Responsibilities and basis of report As the trustees of the company land also ils directors for the purposes of company lawl yw are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 20061'the 2006 Ael'l. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I re￿rt in respect of my examination of the charity's accounts as carried out under section 145 of the Charit*s Act 2011 1.the 2011 Act')- In carrying out my examination I have followed the D1￿CtionS given by the Charity Commission under secbon 145{5Xb) of the 2011 Act. I￿lePendent axamlneV5 Statement I have completed my examination. I confirni Ihat no matters have come to my attention in conn8ction with the exatnination giviNg me cause to beI￿ve.. 1. accounting records were not kept In respect of the charity a5 required by section 386 of the 2006 Ad- or 2. the financial statements do not a￿rd with those records., or 3. the financial slalements do not comply wth the ￿CoUntiry requirements of section 396 of the 20[￿ Act other than any requirement that the accounts give a 'true and fai¢ view which is not a rnatter consKlered as pari of an independent examination., or 4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reportiig by charities applicable lo charities preparing their accounts in accordance with the Finanual Reporting Standard applicab￿ in the UK and Republic of Ireland IFRS 102}. I have no concerns and have come across ro other matters in connection with the examinali(x to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Hannah Justi￿ FCA FCCA on behalf of BSN Associates Limited Independent Examiner 3B SwallowfEld Courtyard Wolverhwnpton Road Oldbury Wesl MKllar,ds B69 2JG 27 Septernber 2024

Elford Hall Garden Project Company Limited by Guarantee ststement of Financial Activities (Includlng Income and expenditure account) Year ended 31 December 2023 2023 2022 Unrestricted funds Restricted funds Total funds Total funds Note Income and endowments Donations and legacies Charitable activities 19.046 7.271 150 19,046 7,271 150 2,475 1.250 13,631 13.153 Fundraising activities Investment income 2.475 1.250 other income Total income 30.192 30,192 26,792 Expenditure Expenditure on raising ￿nds. Costs of raising donations and charitable acts"vilies Costs of fundraising activities 10 23.440 1,706 6,363 29,803 1,706 27,882 2.089 11 Total expenditurg 25.146 6.363 31,509 29.971 Net exp¢nditur¢ and net movement in funds 5,046 { 6.3631 11.3171 { 3,1791 Reconciliation of funds Total funds brought forward 176.852 142.742 319.594 322.773 Total fund$ ¢arried forward 181.898 136,379 318,277 319,594 The Statement of finan¢ial a¢tivities includes all gains and losses recognised in the year. All income and expendittjre derive from continuing activtiies.

Elford Hall Garden Project Company Limited by Guarantee Statement of Financial Position 31 December 2023 2023 2022 Note Fixed assets Tangible fixed assets Current assets Debtors 16 207.454 206.468 17 2.718 108,806 Cash al bank and in hand 113,827 111,524 701 113,827 Creditors: amounts falling due within one year 18 701 Net current assets 110.823 113,126 Total assets1855 current liabllitles 318.277 319,594 Funds ofthe charity Restricled funds 136,379 181.898 142,742 176,852 Unrestricted funds Total charity funds 318.277 319.594 For the yegr ending 31 December 2023 the d)arity was entttled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Diredors. responsitx'lities.. - The members have not required the COMp￿Y io obtain an audrt of its financial statemerbt5 for the year in question in accordance with section 476 The diredors aeknowledge their responsibilities for complying with the requirements of the Act with respect to a¢coLJnting records and the preparatKJn of financial ststements . These financial slalements have been prepared in accordance with the provisN)ns applicable lo companies subject to the small companies, regime. These financial statements were approved by Ihe l)oard of Irustees and authorised for issue on 27 September 2024 . and are signed on behalt ol the board by.. Mr D G Walton Trustee

Elford Hall Garden Project Company Limited by Guarantee Notes to the Financial Statements Year ended 31 December 2023 1. General Infomation The charity is a public benefit enb'ty and a private company limited by guarantee, registered in England and Wèles and a registered tharity in England and Wales. The addre55 of the resistered i)ffice is The Gardene¢s House ElfL)rd Hall Garden, Church Road. Elford. Tamworth, B79 9BZ. Staffordshire. 2. Statement of compllance These financial stalements have been prepared in compliance with FRS 102. 'The Financial Reporting Standard applicable in the UK and the Republic of Ire￿nd,. the Statemenl of Recommended Practice applicable to charities preparing their accounts in accordance with Ihe Financial Reporting Standard appliCat￿e in the UK and Republic tsf Ire13nd IFRS 1021 (Charities SORP (FRS 1021) and the Companiès Act 2(M)6. 3. Ac¢ounling policies Basis of preparation The financial slalemenls have been prepared on the historical cost basis, as mcKJified by the revaluation of certain financial assets and liabilities and investment propertEs measure(l al fair value through income or expenditure. The fillancial statements are prepared in sterting. which is the fun- -tional currency of the entity. The enlily constitutes a public benefit enlty as defined in FRS102. Going concern There are no material uncertainties about the ehanws ability to continue. Dlsclosure exemptions The entity satisfies the criteria of being a qualtfying entty as defined in FRS 102. As such, advantage has been taken of the following disdosure exemptions available under FRS 102. No cash (low slalement has been presented for the company. Disdosures in respect of financial instmments have not been presented. Judgements and key sources of estlmatlon uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience arhd other factors. including exp&tstions of fijture events that are believed to be reasonablè under the Circumstan￿$. No significant judgemenis or estimates have made in the preparation of these accounts.

Fund accounting Gèneral fund5 are unrestricted fvnds which are available for use at discretion of the trustees, in furtherance of the general objectives of the charity. and which have iot been designated for other purposes. Designated funds are unrestricted funds that have been set aside by the trustees for a Spe￿riC, but not legally binding, purpose. Restricted funds arè funds which are to be used in accordance with spectfic restrict￿rnS imposed by the donors within the ¢*)jects of the charity. Expenditure that meets these criteria is charged to the fund. Incoming resources All incoming resources are included in the stalement of financial activities when entitlement has passed lo the charity. it is probable that the economic benefits associaled with the transaction will flow to the charity and the anKJunt can be reliably measured. The followng specific poI￿leS are applied to particular categories of income.. incomè from donations or grants is recognised when there is Èvidence of entttlèment to the gift. receipt is probable and its amount can be measured reliably. - legacy incDme is recognised when receipt is probable and enlitlement is established. income from donated good5 15 wneasu-ed at the fair value of goods unless Ihis is impractical to measure reliably, in which case the value is derived from tie cost to the donor or the estimated resale value. Donated facilit19s and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classrfied as unreslricled funds unless there is a contradual requiremenl for it lo be spent on 8 parlicular purpose and returned if unsFEnl. in which case il may be regarded as restricted. Resources expended Expendit￿re is recognised on an accruals basis as a liabiliry is incurred. Expenditure includes any VAT which (xnnot be fully recov8r&d. and is dassified under h8adings of the statement of financial activities to which il r@lat8S'. expenditure on raising funds indudes the costs of all fundraising activities. events, non-charilable trading activities, and the sale of Ik)nated goods. expenditure on charitatle activities includes all Costs incurred by a charity in undertaking activities that fvrther Ils charitsble aims for the benefit of ils beneficiaries. induding those support costs and costs relating to the governance of the charity apportioned to charitablè activities. other expenditure includes all expenditure Ihat is neither related to raising funds for the charity Nor part of 115 expenditure on charitable activities. All costs are 211oealed to expenditure categories ref ecting the use of the resource. Direct costs attributable to a single activity are allocated directly to Ihal activity. Shared costs are apportioned between the activities they contribute lo on a reasonable. justifiable and consislenl basis.

Tangible assets Tangible a55ets are initially recorded al cosl. and subsequently at cosl less any accumulated depreciation and impairment losses. Any tangible assets ￿rried at revalued amounts are recorded at the fair value at the date of revalualKin less any subsequent accumulated depreuats'on and subsequent accumulated irnpairrnent losses. Assets which are purchased for a project from restricted funds are available for general use at the conclusion of that project. and accordingly their purchase cost 15 transferred lo general funds at thal tJ)inl. Deprecialion of such assets is similarly charged tts the appropriate restncted fund unb"l tt)e condusion of the project and then transferred to general fjjnds. Depreciation DepreciatIc￿ is calculated so as to write off the cost or valuation of an asset. less its residual value, over the useful economic life of that asset as follows= Leasehold Improvements Fixtures, FittirrfJs and Equipment 4. Limited by guarantee The company is limited by guarantee and the liabilty of the members is limited by £10. 5. Donations and legacies Over the lerm of the lease 4 y88ts. Stthight line basis Unrestricted Funds Totsl Funds Unrestrirted Funds Total Funds 2022 2023 Donations Donations 19.046 19.046 13.631 13,631 6. Charitable activities Unrestricted Total Funds Funds 2023 Unrestricted Funds Total Funds 2022 Allotments 1.147 3C(J 1.147 300 1.188 5.100 435 1.188 5,100 435 Wedding fee Revenue from visits 326 326 Subscriptions Coffee shop Cider sales 3,080 823 3.080 823 2,810 1,395 2,225 2,810 1,395 2,225 1,595 1.595 7,271 7.271 13.153 13,153 7. Fundraising activitias Unrestricted Total Funds Funds 2023 Unrestricted Funds Total Funds 2022 Furbdraisillg evellis 150 150

1. Investment income unrestn.cted Total Funds Funds 2023 Unrestricted Funds Total Funds 2022 Bank interest receivable 2,475 2.475
2. Other incorne Unrestricted Total Funds Funds 2023 Unrestricted Funds Total Funds 2022 Other income 1,250
3. Costs of raising donations and charitable activities Unreslricted Funds Restrided Total Funds Funds 2023 Direct Gharilable expenditure 23.440 6.363 29.803 Unrestricted Funds Restricted FU￿lS Total Funds 2022 Direct charitable expenditure 21,519 6,363 27,882
4. Costs of fundraising activilies Unrestricted Totsl Funds Funds 2023 Unrestricted Funds Tolal Funds 2022 Fundraising expenditure 1,7( 1.706 2.()89 2,089
5. c¢>sts No salaries or wages have been paid to empkjyees, induding the members of Ihe commrttee, during the period. The charity does not employ any staff. and il 15 not possible lo quantify the financial benefit obtained from voluntary activitie3 undertaken by the trustees and other volunteers.
6. Net expendlture Nel expenditure is slated after chargingllcrediling}'. 2023 2022 Depreciation of tangible fixed assets 10.863 10.$)3
7. Independent examlnatlon fees There was no independent examiners fee for the period

8. Trustee remuneratlon and expenses No trustee received any remuneration in respect of their dulles as trustees during the year other than reimbursement of expenses incurred on behalf ol the Gharity- Olle trustee has claimed expenses through the charity amounting to £3.950. The nature of expenses inGurred relate to those required for the charitys operations induding gardening expenses. materials and repairs.

9. Tangible fixed assets Land and buildings Equipment Total Cost At 1 January 2023 Addits"ons 312.716 85,236 11,849 397,952 11,849 At 31 December 2023 312.716 97,085 409,801 DeP￿clatiOn At 1 January 2023 Charge forthe year 107.033 9.243 84.451 1,620 191,484 10,863 At 31 December 2023 116.276 86,071 202,347 Carrying amount At 31 December 2023 196,440 11,014 207.454 At 31 De￿mber 2022 205.683 785 206,468

10. Debtors 2023 2022 Other debtors 2.718
11. Creditors- amounts falling due within one year 2023 2022 Olher credilors 701 701
12. Defe￿ed income Other crediiors includes £667 of deferr&Y income which arises from allotment fees paid in advance.
13. Analysls of charltsble funds Unrestricted funds At 1 January 2023 At31 Expenditure December 2023 Income Unrestricted Fund 176.852 30.192 125,1461 181,898 At 1 January 2022 At 31 Decèmber 2022 Income Expenditure Unrestricted Fund 173,668 26.792 123,6081 176,852

Restricted funds At 1 January 2023 At31 Income Expenditure December 2023 Restricted Fund 142.742 16.3631 136.379 At 1 January 2022 At 31 December 2022 Income Expenditure Restricted Fund 149,105 {6,3631 142,742 Restiicted fvnds al 31 December 2022 and 31 December 2023 are the nel bcrfjk value of assets purchased with the Heritage Lottery grant. All income during the period was unrestn'cted. The only restricted expenses incurred during the period relate to the depreciation of the restricted assets 21. Analysis of net assets between funds Unrestricted Funds Restrided Total Funds Funds 2023 Tangible fixed assets Current assets Creditors less than 1 year 71.075 111.524 17011 136.379 207,454 111,524 1701) Net assets 181.898 136.379 318.277 Unrestricted Funds Restricted FuThls Total Funds 2022 Tangible fixed assets Current assets Creditors less than 1 year 63,726 113,827 17011 142,742 206,468 113,827 (7011 Net assets 176,852 142,742 319.594 Restricted fijnds at 31 De￿rnber 2022 and 31 D￿rnbel 2023 are the net b(x)k value of a55ets purchased wtth the Heritage Lollery grant. All incom8 during the period was unrestricted. The only restricted exponses incurred during the period relate to th6 depreciation of the restricted assets 22. Related parties During the year £140 was donated to the ch￿ty by the trustees.

This document was delivered using electronic communications and authenticated in accordance with ihe registrar's mles relating to electronic fomi, authenticatior and manner of delivery under sectioi) 1072 of the Companies Act ?006.