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

8. Investment income
unrestn.cted Total Funds
Funds
2023
Unrestricted
Funds
Total Funds
2022
Bank interest receivable
2,475
2.475
9. Other incorne
Unrestricted Total Funds
Funds
2023
Unrestricted
Funds
Total Funds
2022
Other income
1,250
10. 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
11. Costs of fundraising activilies
Unrestricted Totsl Funds
Funds
2023
Unrestricted
Funds
Tolal Funds
2022
Fundraising expenditure
1,7(
1.706
2.()89
2,089
12. 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.
13. Net expendlture
Nel expenditure is slated after chargingllcrediling}'.
2023
2022
Depreciation of tangible fixed assets
10.863
10.$)3
14. Independent examlnatlon fees
There was no independent examiners fee for the period
15. 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.

16. 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
17. Debtors
2023
2022
Other debtors
2.718
18. Creditors- amounts falling due within one year
2023
2022
Olher credilors
701
701
19. Defe￿ed income
Other crediiors includes £667 of deferr&Y income which arises from allotment fees paid in advance.
20. 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.