2024-12-31-accounts

COMPANY REGISTRATION NUMBER: 06276519 CHARITY REGISTRATION NUMBER: 1125043 Elford Hall Garden Project Company Limited by Guarantee Unaudited Financial Statements 31 December 2024

Elford Hall Garden Project Company Limited by Guarantee Financial Statements Year ended 31 December 2024 Pages 1to3 Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements 7t012

Elford Hall Garden Project Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 December 2024 The trustees, who are also the directors for the purwses of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2024 Reference and administrative details Registered charity name Charity rogistration number Company reglstratlon number Principal office and registered Elford Hall Garden office ChLirch Road Elford Hall Garden Project 1125043 06276519 Elford Tamworth B79 9DA England The trusteas Mr G Delderfield Mr T B Derenzy Jones Mr R M Oakley Mr D G Watton Mrs H Cox Mr S Clarke Mr A J Hayes (Relired 1 April 2024) (Retired 1 April 2Q24) (Appointed 25 April 2024>

Mr D A Warmington Mr G Delderfield (Appointed 25 April 2024) Company secretary Indepondent examinor Hannah Justice FCA FCCA on behalf of BSN Associates Limited 3B Swallowfield Courtyard Wolverhampton Road Oldbury West Midlands B69 2JG Structure, governance and management The charity is a company limiled by guaranlee. The Elford Hall Garden Project trustees are, strictly speaking, directors of the company as the charity is set up as a company limited by guarantee. One third of the trustees retire each year at the AGM by rotation but are eligible for re-election. Our Trustee Board normally meet once every two months. Our Trustees come from a wide range of backgrounds 2nd bring a wealth of expertise and knowledge to Ihe Project. The company's governing provisions are set out in its Memorandum and Articles of Association. Our Patron The charities patron is Matthew Ellis. Matthew has been an influential supporter of the Project since its inception. Members The company does nol have shares but instead has members who act as gu8r8ntors. Members are known as Ihe Friends of the Walled Garden. The members have each undertaken to contribute up to £10 to the assets of the company in the event of il being wound up during such a time that he or she cantinues to be a member. Objectives and activities The charity was established to take on the task of resloring Elford Hall Garden, a Georgian walled garden in the Staffordshire village of Elford. Our objectives: a. To preserve, restore, repair and maintain for the public benefit Elford Hall Garden including the wall, buildings and the gardner's cottage belonging lo the Garden. b. To provide or assist in the provision of facilities for recreation or other leisure time occupation in the interests of soGial welfare with the objeGt of improving the Gonditions of life for the inhabitants of the area of benefit without distinction of sex or of political, religious or other opinions. c. To advance education in the rur21 heritage and historical background of Elford Hall Garden. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our ￿tUre activities.

Achievements and perfomiance Following the securing of a Heritage Lottery Fund grant in December 2009,the charity became the official tenant of the garden in January 2010. The garden, th81 On￿ contained half a mile of fruit trees, was overgrown and the adjacent Victorian cottage was in a state of disrepair. Nevertheless, the site was not beyond resloration but work was needed, not only to preserve our heritage but also to create an asset for future generations. This work is being undertaken by a combination of dedicated volunteers and professional contractors with the support of funders, sponsors and members. During the period work has progressed with some work on the boathouse, the outbuildings and grounds being carried out as well as the general upkeep of the gardens. The boathouse, originally completed in 1883, provides access to and from the River Tame, whilst al the same time providing a wildlife hide. Other building work was carried within the Garden Hous8, the remaining OLJt-buildings attached to the South Wall. brickwork to cap off the wall to the vine house and the potting shed at the rear of the house. Flnanclal revlew The charities total incoming resources for the period were £27,324 which were 9enerated primarily from donations received from the public and various organisations and fundraising activities organised by volunteers. The total resources expended of the charity were £35,780 and represent the costs incurred to enable the charity to carry out its operations. The charity made a deficit for the period of £8,456. The terms of the funding govern when an asset Is transferred from restricted to unrestricted fund. Each funder is free to determine his own restrictions. The main restriction outstanding at the period end relate to the following funders.. Heritage Lottery Fund - Funds lo remain restricted until 9th December 2034 (25 years from offer letter) or until assets are lully depreciated. Awards for All - Funds to remain r8Stricted until 1st August 2035 (25 years from offer lett8r) or unlil assets ar8 fully depreciated. Plans for future periods We intend tD keep maintaining the garden and the outbuildings relaling to il to the highest standard. Public Benefit The twstees consider they have complied with the duty of Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. Small company provlslons This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. The trustees, annual report was approved on 29 September 2025 and signed on behalf of the board of trustees by.. Mr S Clarke 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 2024 I report to the trustees on my examination of the financial statements of Elford Hall Garden Project I'the charity,) for the year ended 31 December 2024. Responsibilities and basis of report As the trustees of the company land also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied rnyself that Ihe accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respecl of my examination of the charity's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5}{b) of the 2011 Act. Independent •xamlner's statement I have completed my examination. I confirm that no malters have come to my attention in connection with the examlndtion givirig me caube to believe.. 1. accounting records were not kept in respect of Ihe charity as required by section 386 of the 2006 Act,. or 2. the financial statements do not accord with those records., or 3. the financial stalements do not comply with the accounllng requirements of section 396 of the 2006 Act other than any requirement thal the accounts give a 'true and fair, view which is not a matter considered as part 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 reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}. I have no CDncerns and have come across no other matters in conneclion with the examination to which attention should be drawn In Ihls report In order to enable a proper understandSng of the accounls to be reached. Hannah Justice FCA FCCA ori behalf of BSN Associates Limited Independent Examiner 3B Swallowfield Courtyard Wolverhampton Road Oldbury West Midlands B69 2JG 29 September 2025

Elford Hall Garden Project Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 December 2024 2024 2023 Unrestricted funds Restricted funds Total funds Total funds Note Income and endowments Donations and legacies Charitable activities 15,522 6.624 15,522 6,624 19,046 7,271 150 Fundraising activities Investment income 5,178 5,178 2,475 1,250 Other income Total income 27,324 27,324 30,192 Expenditure Expenditure on raising funds.. Costs of raising donalions and charitable activities Costs of fundraising activities 10 11 25,217 3,038 7,525 32,742 3,038 29,803 1,706 Total expendituro 28,255 7,525 35,780 31,509 Net expenditure and net movement in funds {931) (7.525) (8,456) { 1,317) Reconclllatlon of funds To￿1 funds brought forward 181,898 136,379 318,277 319,594 Total funds carried forward 180,967 128,854 309,821 318,277 The statement of financial a¢tivities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Elford Hall Garden Project Company Limited by Guarantee Statement of Financial Position 31 December 2024 2024 2023 Note Fixed assets Tangible fixed assets Currenl assets Deblors Cash at bank and in hand 16 194,974 207,454 17 2,309 113,840 2,718 108.806 116,149 1,302 111.524 701 Creditors: amounts falling due within one year 18 Net currenl assets 114,847 110.823 Total assets léss current Ilabllltles 309,821 318,277 Funds of tha charity Restricted funds 128.854 180,967 136,379 181.898 Unrestricted funds Total charity funds 20 309,821 318,277 For the year endlng 31 December 2024 the charlty was entitled to exemption from audit under sectlon 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities.. The members have not required the company to obtain an audit of its financial statements for Ihe year in question in accordance with section 476 The directors acknowledge their responsibilities for complying with Ihe requirements of the Act with respect to accounting records and the preparation of financial statements These financl81 statements have been prepared in accordance with the provislons applicable to companles subject to the small companies, regime. These financial slatements were approved by the board of trustees and authorised for issue on 29 September 2025 and are slgned on behalf of the board by.. Mr S Clarke Trustee

Elford Hall Garden Project Company Limited by Guarantee Notes to the Financial Statements Year ended 31 December 2024 1. General information The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Elford Hall Garden, Church Road, Elford, Tamworth, B79 9DA, England. 2. Statement of compllance These financial stalements have been prepared in compliance with FRS 102. 'The Financial Reporting Standard Spplicable in the UK and the Republic of Ireland., the Statement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FFiS 1021 (Charities SORP (FRS 102)) and the Companies Act 2006. 3. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of cerlain rinancial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of Ihe entity. The entity constitutes a public benefit entity as defined in FRS102. Going ¢on¢ern There are no material uncertainties about the charity's ability to continue. Disclosure exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under Ff<s 102.. No cash flow statement has been presented for the company. Disclosures In resp2Ct of financial instruments have not been presented. Judgements and key sources of estlmatlon uncertalnty The preparation of the financial slatements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and jlidgements are continlially reviewed and are based on experience and other factors. including expectations of future events that are believed to be reasonable under the circumstances. No significant judgements or estimates have been made in the preparation of these accounts.

Fund accounting General funds are unrestricted funds which are available for use at the discretion of the trustees, in furtherance of the general objectives of the charity, and which have not been designated for other purposes. Designated funds are unrestricted funds that have been set aside by the Irustees for a specific, but nol legally binding, purpose. Restricted funds are funds which are to be used in accordance with specific restriclions imposed by the donors within the objects of the charity. Expenditure that meets these Griteria is charged to the fund. Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charily,. it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measLJred reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured al the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities 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 Ihe supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot b8 fully recovèrèd, and is classified undèr headings of the statement of financlal activitles to whlch It relatès.. expenditure on raising fund5 inGludes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. expenditure on charitable activilies includes all costs incurred by a charity in undertaking activities that further its charitable airns for the benefil of its beneficiaries. including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is n81ther related to raising funds for the charity nor part of ils 8xpenditure on charitable activities. All costs 8re allocated to expendlture categories reflectlng the use of the resource. Direct costs attrlbutable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets Tangible assets are initially recorded at cosl, and subsequently staled at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulaled impairment losses. Assets which are purchased for a project from restricted funds are available for general use at the conclusion of that project, and accordingly Iheir purchase Gost is transferred to general funds at that point. Depreciation of such assets is similarly charged to the appropriate restricted fund unlil the conclusion of the project and then transferred to general funds. Depreciation Depreciation 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 8sset as follow8- Leasehold Improvements FiXtu￿s, Fittings and Equipment 4. Limited by guarantee The company is limiled by guarantee and the liability of the members is limited by £10. 5. Donations and legacies Over the term of the lease 4 years, straight line basis Unrestri¢ted Total Funds Funds 2024 Unrestricted Funds Total Funds 2023 Donatlons Donations 15,522 15,522 19,046 19,046 6. Charitable activities Unrestrictèd Total Funds Funds 2024 Unrestrlct8d Funds Total Funds 2023 Allotmenls 1,526 200 205 2,093 1,526 200 1,147 300 326 3,080 823 1.147 300 326 3,080 823 Wedding fee Revenue from visits 205 Subscriptions Coffee shop Cider sales 2,093 2,600 2,600 1,595 1,595 6,624 6,624 7,271 7.271 7. Fundraising activities Unrestricted Tolal Funds Funds 2024 Unrestricted Funds Total Funds 2023 Fundraising evenls 150 150

1. Investment income Unrestricted Total Funds Funds 2024 Unrestricted Funds Total Funds 2023 Bank interest receivable 5,178 5,178 2,475 2,475
2. Other income Unrestricted Total Funds Funds 2024 Unrestricted Funds Total Funds 2023 Other income 1,250 1,250
3. Costs of raising donations and charitable activities Unrestricted Funds Restricted Funds Total Funds 2024 Direct charitable expenditure 25,217 7,525 32,742 Unrestricted Funds Restricted Funds Total Funds 2023 Direct charitable expenditure 23,440 6,363 29,803
4. Costs of fundraising activities Unrestricted Total Funds Funds 2024 Unrestricted Funds Total Funds 2023 Fundraising expenditure 3,038 3,038 1.706 1,706
5. Staff costs No salaries or wages have been paid to employees, including the members of the committee, during the period. The charity does nol employ any staff, and it is not possible to quantify the fin8ncial benefit obtained from voluntary activities undertaken by Ihe trustees and other volunteers.
6. Net expendlture Nel expenditure is stated after chargingl(crediting): 2024 2023 Depreciation of tangible fixed assets 12,480 10,863
7. Independent examlnatlon fees The independenl examiners fee for the perlod was £960.

8. Trustee remuneratlon and expenses No trustee received any remuneration In respect of their dutles as trustees during the year other than reimbursement of expenses incurred on behalf of the charity. One trustee has claimed expenses through the charity amounting to £6,525. The nature of expenses incurred relate to those required for the charity's operations including gardening expenses, materials and repairs.

9. Tangible fixed assets Land and buildings Equipment Total Cost At 1 January 2024 Disposals 312,716 97.085 (8451 409,801 (845) At 31 December 2024 312,716 96,240 408,956 Depreciation At 1 January 2024 Charge for the year Disposals 116,276 9,243 86,071 3,237 (8451 202,347 12,480 (845) At 31 December 2024 125,519 88,463 213,982 Carrying amount At 31 December 2024 187,197 7,777 194.974 At 31 December 2023 196,440 11,014 207,454

10. Debtors 2024 2023 Other debtors 2,309 2,718
11. Credltors: amounts falllng due wlthln one year 2024 2023 Other creditors 1,302 701
12. Deferred Income Other creditors includes £308 of deferred income which arises from allotment fees paid in advance.
13. Analysis of Charitable funds Unrestricted funds At 1 JanLJ2ry 2024 At31 Expenditure Decomber 2024 Income Unrestricted Fund 181,898 27,324 {28,255) 180,967 At 1 January 2023 Al 31 December 2023 Income Expendilure Unrestricted Fund 176.852 30.192 125,146) 181,898

Restricted funds At 1 January 2024 At31 Expenditure December 2024 Income Restricted Fund 136,379 (7,525) 128,854 At 1 January 2023 At 31 December 2023 Income Expenditure Restricted Fund 142.742 (6,363) 136,379 Restricted funds at 31 December 2023 and 31 Decernber 2024 are the net book value of assets purchased with the Heritage Lottery grant. All income during the period was unrestricted. 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 Restricted Funds Total Funds 2024 Tangible fixed assets Current assets 66,120 116,149 {1,3021 128,854 194,974 116,149 (1,302} Creditors less than 1 year Net assets 180,967 128,854 309,821 Unrestricted Funds Restricted Funds Total Funds 2023 Tangible fixed assets Current assets Creditors less Ihan 1 year 71,075 111,524 (701) 136,379 207.454 111,524 {701) Net assets 181,898 136,379 318,277 Restricted funds at 31 December 2023 and 31 December 2024 are the net book value of assets purchased with the Heritage Lottery grant. All incoma during the period was unrastricted. The only restricted expènses incurred during the period relate to Iha depreciation of Ihe restricted assets 22. Related parties During the year £44 was donated to the charity by the trustees. The trustees were also reimbursed expenses tolalling £6,525 during Ihe year in respect of mainlenance. fuel, refreshments and other general expendilure.

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