Reglstered number: 06732314
Charlty number: 1131830
ERLAS VICTORIAN WALLED GARDEN
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
WR
Partners
Protecting your future.

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmltsd by Guarantee)
CONTENTS
Page
Reference and Adrnlnlstratlve Detalls of the Charftable Company, Its Trustees and
Advlsars
Chalrman's Statement
Tru8tees' Report
Independent Examlner's Report
Statsment of Flnanclal Actlvltlas
9-10
11
Balanc• Sheet
12
Statement of Cash Flow8
13
Notes to the Financlal Statements
14-28

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmlted by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY. ITS TRUSTEES AND
ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
Dr S V Moore, Chair
R Gow, Vice Chair
R Lewis, Vice Chair
M Meadows, Treasurer
R Birch
B Forehead (resigned 31 July 2025)
H Hughes
J Mason (appointed 30 May 2024)
A Parry
S Williams
Company rnglstered
number
06732314
Charlty reglstered
number
1131830
Reglstered offlce
Bryn Estyn Road
Wrexham
LL13 9TY
Charlty Lead Officor
S Taylor
Accountants
WR Partners
Chartered Accountants
Belmont House
Shrew8bury Business Park
Shrewsbury
Shropshire
SY2 6LG
Page 1

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmlted by Guarantee)
CHAIRMAN'S STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
The chairman presents his statement for the year.
Chair's Report April 2024 - March 2025
As you will see in the Annual Report, 2024125 has been a very exciting year for the Garden. Our lease from
Wrexham County Borough Council IWCBCI has been significantly increased, as well as our operational
footprint, thanks to the hard work and determination of our Charity Lead Officer Sorrel Taylor, now Chief
Executive Officer (CEO). This means we are now a more important provider of Adult Disability Services (ADS}
because we have more space to expand the services we already provide but also we can diversify to other ADS
areas. This new possible growth has already begun andlor is under discussion with the appropriate authorities,
aided by the large grants secured by our CEO and our Funding Officer from Shared Prosperity and Multiply
Funds, as well as elsewhere.
The garden itself remains in very good health, has grown and has been recognised and financially supported by
various national bodies. Our main woodland is now part of the Welsh National Forest and is under important
development funded by the Welsh Government and the National Lottery and we contribuled to IWCBC)
becoming Gold Medal winners in the Wales in Bloom competition. Our flowers, vegetables and confetti continue
to sell well to our local community who, we are pleased to report, visit the garden in increasing numbers to both
walk around and buy refreshments. Amongst other things, we aim to be a key "lung. and visitor destination of
Wrexham and the wider Community over the coming years.
With regard to Community involvement, this is a two-way street. The more we engage with them the more help
we receive. Education services have always been a core provision for our beneficiaries but during the year we
broadened this out to external groups and individuals, including garden-related courses and a woodland skills
course. We continue to engage wilh schools and local universities, the latter sending students for practical
training with our beneficiaries. Never forgetting, of course, our growing loyal band of volunteers without whom we
would not be able to operale efficiently, if at all. These include many individuals and Corporate groups from local
business, induslry and government departments.
Last but not least I would like to pay tribute to our dedicated staff, full and part time, who above all focus on the
health and well-being of our beneficiaries, keeping them interested, occupied and developing a lasting sense of
self-worth all in a happy family atmosphere. Included in the part-time staff, of course, l include our equally
dedicated Trustees who meet regularly and work together happily along with Staff to make Erlas Victorian
Walled Garden the success story it has become over the years.
Dr Stan Moore
Chair. Erlas Victorian Walled Garden, Wrexham
Page 2

ERLAS VICTORIAN WALLED GARDEN
(A Company Limited by Guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report together with the financial statements of the Charitable Company for
the year from 1 April 2024 to 31 March 2025. The Annual Report seNes the purposes of both a Trustees, report
and a directors. report under company law. The Trustees confirm that the Annual Report and financial
ststements of the charitable company comply with the current statutory requirements, the requirements of the
charitable company's governing document and the provisions of the Statement of Recommended Practice
(SORPI applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Charitable Company qualifies as small under section 382 of the Companies Act 2006, the Strategic
Report required of medium and large companies under the Companies Act 2006 {Strategic Report and Directors,
Report) Regulations 2013 has been omitted.
Achievements and performance
a. Introduction
The highlight of the year 2024-25 undoubtedly was the granting of a 99-year lease on the site by Wrexham
County Borough Council. This followed ten years or more of lobbying by members of the Board and others. But
the final success is down to the hard work and detennination of the Charity Lead Officer, Sorrel Taylor. Her
constant pressure on members and officers of the council paid off with the award of a lease not only on the
charity's existing footprint bul also on other adjoining properties fomiing part of the old manor house estate.
This extended footprint means the charity can now occupy the old Principal's House and the building variously
known as the Log Cabin or the Swiss Cottage, together with the adjacent land and structures including
polytunnels and woodland areas.
The larger charity is now able to offer its services to bigger and wider set of clients. More places are now
available for our existing beneficiartes and new services can be offered to meet the needs of different groups.
Considerable work is still needed on the newly obtained property to make them suitable for everyday use, but
many of our volunteers are hard at work restoring the property and making it ready to bring into operation.
One consequence of the new layout of the garden and the Council's plans for the rest of the property is that the
entrance lo the garden needs to be moved. Planning permission was sought and obtained to move the entrance
from outside the Ty Dewr building to a location further down Bryn Estyn Lane to the western-most side of the
garden where a new car park will be built.
Another rnajor feature of the year, and one following on from 2023-24, has been its continuing financial strength
due to grants obtained under the Shared Prosperity Fund and Mulliply scheme. Total grants under these
schemes amounted to just under half a million pounds. This allowed the charity to expand ils services to new
beneficiaries and prepare for the considerable work resulting from acquiring its new facilities.
An additional grant of just under £100,000 came from The Woodland Improvement Grant (TWIG) funded by the
National Lottery Heritage Fund in partnership with the Welsh Govemment. Thi5 allowed Erlas to become part of
the National Forest for Wales and the garden was included in a publicity film by the National Forest. Work on the
development of the forest was delayed until the new lease was obtained, but has now commenced and is on
schedule.
This added to the success of the garden in the Wales in Bloom competition. Erlas was awarded °Outstanding'
status in the "It's My Neighbourhood" category and was an integral part of Wrexham's winning the Gold award
overall in Wales. Ceremonies to mark these successes were held at the garden and elsewhere with dignitaries
from the local authority and organising bodies attending.
Page 3

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmlted by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achlevements and perfomiance (contlnued)
The increase in beneficiary numbers necessitated an increase in staff at the garden and new garden support
workers have been employed to work with our beneficiaries.
Corporate Volunteers
The garden continues to attract a wide range of visitors, both corporate and individuals. Corporate volunteers are
individuals or groups whose employer supports them to undertake volunteering time in charities or not for profit
organisations. Among the corporate volunteers this year were employees from Network Rail, Kellogg's and the
Department of Work and Pensions and Llais y Goedwig.
The garden is particularly grateful to the Ministry of Justice for its continued and outstanding support for the
garden through the Community Payback Scheme.
Estates Developments
As mentioned earlier considerable work has taken place at the garden on the newly acquired buildings
transferred to the charity under the new lease and on th8 start of the major development of the woodlands.
However, the year also saw the completion of the Nature Den funded through a Landfill Grant and a new framed
structure outside T? Paned. which provides a relaxed place to enjoy a cup of tea while overlooking the beauty of
the east garden. This facility. together with the garden's famous cakes, proved highly popular during the various
open days held throughout the year.
Emergency work was undertaken to repair a wall within the east garden close to the greenhouse. This work was
funded through SPF funds and from the charity's existing funds.
Wrexham Council funded the development of a sensory garden which has proved highly popular with the
garden's new dementia group.
Sadly, the garden suffered a major loss with the death of lan Macinnes, one of the charity's former directors and
its leading figure in the development and maintenance of the estate. lan's legacy in the garden wi51 live on, but his
presence and wtse counsel will be sadly missed.
Education Programmes
Although the provision of educational services has always been an important part of the charity's provision for
existing beneficiaries, the year 2024-25 saw a significant increase in the educational provision for extemal
groups and individuals.
Initially funded under the Laura Ashley Trust a new series of gardening related courses were developed and
offered to the wider community. The portfolio of courses has developed over the year and now include a
Woodland Skills Course.
A request for an independent living I life skills course was put on hold until the newly acquired buildings were
brought fully into operation.
Page 4

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmlted by Guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Objectlves and actlvltles
a. Policles and objectives
The Erlas Victorian Walled Garden is a company limited by guarantee and is a registered charity.
The objectives of the charity are as follows:
To promote and protect the health of people with disabilities by providing meaningful daytime, education
and work experience in horticulture and as a consequence of this, enable them to obtain life skills so that
persons can develop their physical and mental capabilities and grow to full maturity as individuals and
members of society, thus improving their quality of life., and to promote the conservation, protection and
improvement of the physical and natural environment through the maintenance of Erlas Victorian Walled
Garden for the education and enjoyment of the public"
To achieve these objectives the charity undertakes a number of activities, including..
Providing work experience in the garden and associated activities for service users
Providing a variety of educational programmes for service users
Providing opportunities for service users to come into contact with members of the public thereby
gaining confidence and personal growth
Providing a safe, secure and calm environment for Servi￿ users
Developing and implementing individual care plans for seryice users in consultation with funders and
social care authorities
Developing and maintsining a Victorian walled garden, preserving its heritage and promoting its
continued contribution to communities within Wrexham and neighbouring Counties
In shaping our objectives and planning our activities the trustees have considered the Charity Commission's
guidance on public benefit.
The charity relies on grants and the income from fees and charges to cover its operating costs. In setting the
fees and charges, the trustees give careful consideration to the costs of delivering services, with particular
regard being paid to the level of support needed for each individual beneficiary. The charity is also aware of the
level of privately funded beneficiaries and the need to ensure that charges are reasonable for such funders.
Erlas Victorian Walled Garden has put into words its core belief and the reason for its existence. In addition, the
charity's vision and mission are as follows:
Mission
At Erlas Victorian Walled Garden we provide meaningful daytime activity, education and work experience
in our socially inclusive, productive and therapeutic garden environment for adults with additional needs,
from North East Wales, Cheshire and Shropshire.
Vision
In 10 years, time Erlas Victorian Walled Garden will be a sustainable. inclusive and supportive
community for people with a wide range of disabilities centred on a successful horticulturally-based
community resource and visitor destination.
Page 5

ERLAS VICTORIAN WALLED GARDEN
{A Company Llmlted by Guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Objectlves and actlvltles (contlnued)
b. Beneficiaries
Over the past year the charity has been able to expand the number of beneficiaries to whom it provides a
valuable service.
Our aim was, and continues to be, the provision of an excellent service in a garden which offers a multitude of
meaningful roles and experiences. Where beneficiaries can feel that their skills, knowledge and work make a
difference and that this process, in term, develops them as people.
With many of the features and advantages of employment, but in a supportive, structured and safe environment.
These include working in a team and as an individual, developing new skills which will be of use in their daily
lives, participating in how the garden develops and setting out specific and achievable goals and objectives.
c. Volunteers
We follow a detailed volunteer recruitment prO￿s$ so that we are able to ensure that we can meet the needs
and interests of our volunteers and make the best use of the wealth of expertise and experience that they have
to offer.
d. Communlty Groups
We always believe that Edas Victorian Walled Garden is a community asset. As such we warmly welcome visits
by community groups such as the girl guides. brownies, schools and other educational organisations such as
Coleg Cambria. Wrexham University and Chester University.
. Governance
J Mason was appointed as a Trustee during the year 2024-25, and B Forehead retired post year end.
The Board continues to meet at least every months, with additional meetings as and when needed for
example to approve the terms of the new lease. The Finance and General Purposes Committee meets monthly.
The meetings of the Estates Committee have now been rearranged so that they immediately follow meetings of
the FGP. This has led to a change on the agenda of the FGP.
Monthly meetings are also held be￿een the Charity Lead Officer and the Chairs of the charity and the FGP with
regular reports going to the FGP.
Page 6

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmlted by Guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Financlal review
. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charitable Company
has adequate resources to continue in operational existence for the foreseeable future. For this reason, they
continue to adopi the going concern basis in preparing the financial statements.
b. Reserves pollcy
The charity's policy is to hold a reserve sufficient to allow it to run for a period of six months following any
decision made by the board to close the charity. Currently the charity's aim is to hold a reserve of £50,000.
Free reseTves stand at £291,76912024.- £176,936), calculated as the unrestricted funds, less unrestricted fixed
assets and the designated funds. Total assets Stand at £639,002 (2024.. £486.232).
Structure, governance and management
a. Constitutlon
Erlas Victorian Walled Garden is a charitable company limited by guarantee, formed on the 24th October 2008
and registered as a charity on 24th October 2008 and registered in England and Wales. The company was
established under a Memorandum of Association which established the objects and powers of the charitable
company and is governed under its Articles of Association. In the event of the company being wound up
members are required to contribute an amount not exceeding £1.
b. Methods of appolntment or electlon of Trustees
The directors of the company are also charity trustees for the purposes of charity law and under the company's
Articles are known as members of the Management Committee under the requirements.
The directors who have served during the year and Since the year end are set out on page 1. Directors are
appointed by a resolution of the Management Committee passed at a special meeting.
c. Organisational structure and declslon-making pollcles
The directors are legally responsible for the overall management and control of the charity. They hold at least
one ordinary meeting each year.
d. Policies adopted for the induction and tralnlng of Trustees
On appointment, a ne￿Y elected directorltrustee must as a minimum, read and accept the Constitution of The
Erfas Victorian Walled Garden and read, understand and accept the duties and responsibilities of a
directorltrustee as outlined in the Charity Commission booklets CC3-The Essential Trustee.. what you need to
know, and CC3 (al.. Responsibilities of Charity Trustees.
Page 7

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmlted by Guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Plans for future periods
Over the past 18 months to two years Ihe charity has received significant grant funding. This has all been
associated with specific projects and include money from TWIG (the Woodland Investment Grant) lo develop
woodlands around Erlas as part of the Welsh Govemment's National Forest of Wales project. This includes
planting trees and making a suitable accessible trail through the woodlands as well as constructing a wooden
roundhouse for forest-based activities. Other grants such as the SPF and Multiply were obtained in order to allow
the charity to commence work on restoring the new properties il has taken over and adapting them for the
charity's use. The charity has a detailed development plan for the new properties now called Oak Cottage and
the Woodland Cabin, funded by the money from these grants. This development work is scheduled to take t￿0
to three years.
Other plans are being developed for further work on the buildings at the garden and the charity has already
started raising funds to finan￿ these developments.
Statement of Trustees. responslbllltles
The Trustees (who are also the directors of the Charitable Company for the purposes of company law) are
responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial ststements for each financial . Under company law, the
Trustees must not approve the financial ststements unless they are satisfied that they give a true and fair view of
the state of affairs of the Charitable Company and of its incoming resources and application of resources,
including its income and expenditure, for that period. In preparing these financial statements, the Trustees are
required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent-
state whether applicable UK Accounting Slandards IFRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
Charitable Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficienl to show and explain
the Charitable Company's transactions and disclose with reasonable accuracy at any time the financial position
of the Charitable Company and enable them to ensure that the financial statements comply with the Companies
Act 2006. They are also responsible for safeguarding the assets of the Charitable Company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by..
Dr S V Moore
(Chair of Trustees)
Date.. 16 December 2025
Page 8

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmlted by Guarantse)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent Examinerfs Report to the Trustees of Erlas Vlctorian Walled Garden ('th8 Charitabl8
Company'l
I report to the charity Trustees on my examination of the accounts of the Charitable Company for the year ended
31 March 2025.
Responslbllltles and Basis of Report
As the Trustees of the Charitable Company (and its directors for the purposes of company lawl you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006
{'the 2006 Act,)
Having satisfied myself that the accounts of the Charitable Company are not required to be audited under Part
16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the
Charitable Company's accounts carried out under section 145 of the Charities Act 2011 {'the 2011 Act'l. In
carrying out my examination I have followed the Directions given by the Charity Commission under section
145{5){bl of the 2011 Act.
Page 9

ERLAS VICTORIAN WALLED GARDEN
(A Company Limited by Guarantee)
INDEPENDENT EXAMINER'S REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Independent Examinerfs Statement
Since the Charitable Company's gross income exceeded £250,000 your examiner must be a member of a body
listed in section 145 of the 2011 Act. I confirm that l am qualified lo undertake the examination because l am a
member of the ICAEW, which 15 one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of the Charitable Company as required by section 386 of the
2006 Act., or
the accounts do not accord with those records., or
the accounts do nol comply with the accounting requirements of section 396 of the 2006 Act olher than
any requirement that the accounts give a 'true and fail view which is not a matter considered as part of
an independent examination., or
the accounts 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 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.
This report is made solely to the Charitable Company's Trustees, as a body, in accordance with Part 4 of the
Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the
Charitable Company's Trustees those matters l am required to state to them in an Independent Examiner's
Report and for no other purpose. To the fullest extent pemiitted by law, I do not accept or assume responsibility
to anyone other than the Charitable Company and the Charitable Company's Trustees as a body, for my work or
for this report.
Signed..
Dated..
S J Tweedle
Bsc FCA DChA
Belmont House
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG
Page 10

ERLAS VICTORIAN WALLED GARDEN
S (A Company Llmlted by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted
funds
2025
Restrlcted
funds
2025
Total
funds
2025
Total
funds
2024
Note
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
12,668
158,478
16,308
3,216
412,150
424,818
158,478
16,308
3,216
217,850
142,552
13,630
1,712
Total income
190,670
412,150
602,820
375, 744
Expenditure on:
Charitable activities
61,366
388,684
450,050
298,613
Total expendlture
61,366
388,684
450,050
298,613
Net movement in funds
129,304
23,466
152,770
77,131
Reconclllation of funds:
Total funds brought forward
Net movement in funds
455,506
129,304
30,726
23,466
486,232
152,770
409,101
77,131
Total funds carrfed forward
584,810
54,192
639,002
486,232
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 14 to 28 fom part of these financial statements.
Page11

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmited by Guarantee)
REGISTERED NUMBER: 06732314
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Note
Flxed assets
Tangible assets
12
232,041
217,570
232,041
217,570
Current assets
Debtors
Cash at bank and in hand
13
43,870
374,984
62,328
216,409
418,854
278, 737
Current liabilities
Creditors.. amounts falling due within one
year
14
(11,893
(10,075)
Net current assets
406,961
268, 662
Total net assets
639,002
486, 232
Charlty funds
Restricted funds
Unrestricted funds
15
15
S4,192
584,810
30, 726
455,506
Total funds
639,002
486, 232
The Charitable Company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
AC
Dr S V Moore
(Chair of Trustees)
Date.. 16 December 2025
The notes on pages 14 to 28 form part of these financial statements.
Page 12

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmlted by Guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2026
2025
2024
Cash flows from operatlng actlvlt188
Net cash used in operating activitie8
184,149
23,039
Cash flows from Investlng actlvltles
Dividends, interests and rents from investments
Purchase of tangible fixed assets
3,216
(28,790)
1,712
(12,445)
Net cash usad In investlng actlvltles
126,674)
(10,7331
Cash flows from flnanclng actlvltles
Net cash provlded by flnanclng actlvltles
Change In cash and cash equlvalents In the year
Cash and cash equivalents at the beginning of the year
158,576
12,306
216,409
204, 103
Cash and cash equlvalents at the end of the year
374,984
216,409
The notes on pages 14 to 28 fom part of these financial statements
Page 13

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
General information
The charitable company is a charitable company limited by guarantee. The members of the company are
the Trustees named on page 3. In the event of the charitable company being wound up, the liability in
respect of the guarantee is limited to £1 per member of the charitable company.
Accountlng pollcles
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 1021
Accounting and Reporting by Charilies.. Stalement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 (effective 1 January 20191, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006.
Ertas Victorian Walled Garden meets the definition of a public benefit entity under FRS 102. Assets
and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in
the relevant accounting policy.
2.2 Income
All income is recognised once the Charitable Company has entitlement to the income, it is probable
that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its
recognition is deferred and included in creditors as deferred income. Where entitlement occurs
before income is received, the income is accrued.
Income tax recoverable in relation to investment income is recognised at the tirne the investment
income is receivable.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support Costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable lo a single activity are apportioned be￿een those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of lime spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charilable activities is incurred on directly undertaking the activities which further the
Charitable Company's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Page 14

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (continued)
2.4 Government grants
Government grants that are not subject to perfomance-related conditions are credited to the
statement of Financial Activities as the grant proceeds are received. Grants received prior to the
revenue recognition criteria being satisfied are recognised as a liability.
2.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charitable Company,. this is nomally upon notification of the interest paid or payable
by the institution with whom the funds are deposited.
2.6 Tangible fixed assets and depreciation
Tangible fixed assets costing £100 or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tsngible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so a5 to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, Lssing the straight-line method.
Depreciation is provided on the following basis..
Long-term leasehold property
Plant and machinery
Computer equipment
20k on cost
200/0 on cost
200fi on cost
2.7 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayrnents are valued at the amount prepaid net of any trade discounts due.
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 15

ERLAS VICTORIAN WALLED GARDEN
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policles Icontlnuedl
2.9 Liabilities and provlslons
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in Settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charilable Company anticipates it will pay to settle
the debt or the amount it has received as advanced payments for the goods or services it must
provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects Ihe risks specific to the liability. The
unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
2.10 Flnancial instruments
The Charitable Company only has financial assets and financial liabilities of a kind that qualify as
basic financial instruments. Basic financial instruments are initially recognised at transaction value
and subsequently measured at their settlement value with the exception of bank loans which are
subsequently measured at amortised cost using the effective interest method.
2.11 Operatlng leases
Rentals paid under operating leases are charged to the Statement of Financial Activities on a
straight-line basis over the lease term.
2.12 Penslons
The Charitable Company operates a defined contribution pension scheme and the pension charge
represents the amounts payable by the Charitable Company to the fund in respect of the year.
2.13 Fund accountlng
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charitable Company and which have not been
designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Charitable Company for particular purposes. The costs of
raising and administering such funds are charged against the specific fund. The aim and use of each
restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Page 16

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income from donatlons and legacles
Unrestrlcted Restrlcted
funds
funds
2025
2025
Total
funds
2025
Total
funds
2024
Donations
Grants
Government grants
Similar incoming resources
1,427
1,427
49,800
370,345
3,246
3,818
67,535
146,348
149
49,800
362,350
7,995
3,246
12,668
412,150
424,818
217,850
Total 2024
6, 771
211,079
217,850
Government grants received during the year comprise of £134,927 from Gwynedd County Council,
£227,433 from Wrexham County Borough Council and £7,995 from WCVA.
Income from charltable actlvltles
Unrestrlcted
funds
2025
Total
funds
2025
Total
funds
2024
Service fee income from charitsble activities
158,478
158,478
142, 552
Total 2024
142,552
142, 552
Page 17

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmltsd by Guarantse)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income from other tradlng actlvltle8
Income from fundralslng events
Unrestricted
funds
2025
Totsl
funds
2026
Total
funds
2024
Fundraising income
16,308
16,308
13,630
Total 2024
13,630
13,630
Investment Income
Unrestrlcted
funds
2025
Total
funds
2025
Total
fvnds
2024
Interest from bank
3,216
3,216
1.712
Total 2024
1, 712
1,712
Anatysls of expendlture on charltable actlvftle8
Summary by fund type
Unrestrlcted Restrlctod
funds
fund8
2025
2025
Total
2025
Tot81
2024
Charitable activities
61,366
388,684
460.050
298, 613
Total 2024
85,057
213,556
298,613
Page 18

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmltsd by Guarantse)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysls of expendlture by actlvltles
Actlvltles
undertaken
diroctly
2025
Support
costs
2026
Total
funds
2026
Total
funds
2024
Charitable activities
374,074
75,976
450,050
298,613
Total 2024
258, 126
40,487
298,613
Analysls of dlrect costs
Total
funds
2025
Total
funds
2024
Actlvltl•s
2026
Staff costs
Rent
Repairs and Renewals
Cleaning
Education
Gardening
343,800
1,815
9,088
1,436
4,117
13,818
343,800
1,816
9,088
1,436
4.117
13,818
232, 712
1,675
17,777
656
5,306
374,074
374,074
258, 126
Total 2024
258,126
258, 126
Page 19

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmftod by Guarantse)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Anatysls of expendlture by actlvlti88 Icontlnued)
Analysls of support costs
Total
funds
2025
Total
funds
2024
Actlvltles
2026
Depreciats'on
Office costs
Insurance
General expenses
Travel
IT costs
Bank fees
Light, power and heating
Payroll costs
Estates
Training
Professional fees
Marketing
Uniform
Govemance costs
14,318
9,065
3,554
5,309
48
1,018
60
9,703
2.182
19,093
14,318
9,065
3,554
6,309
11,276
3, 900
3,407
8,175
75
2,587
76
3,115
1, 153
1,018
9,703
2,182
19.093
72
3,303
112
4,133
4,133
4,349
3,144
4,349
3,144
3,236
75,976
76,976
40,487
rotal 2024
40,487
40,487
Independont oxamlne¢s remuneratlon
The independent examine¢s remuneration amounts to an independent examiner fee of £2,772 (2024 -
£2,664).
Page 20

ERLAS VICTORIAN WALLED GARDEN
(A Company LIMIt￿ by Guarantso)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
10. Staff costs
2025
2024
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
317.142
21.120
5,538
218,325
10,944
3,443
343,800
232, 712
The average number of persons employed by the Charitable Company during the year was as follows..
2025
No.
2024
No.
12
No employee received remunerats'on amounting to more than £60,000 in either year.
Key management personnel benefits paid for the year amounted to £61.017 (2023.. £47,222). This
includes gross salary, employers Nl contributions and employers pension c08ts.
11.
Trustees, remunaratlon and axp•n805
During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).
During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL).
Page 21

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmltad by Guarantse)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
12. Tanglble flxed assets
Long-tem7
l•asohold
proporty
Plant and
machlnery
Computer
equlpmant
Total
Cost or valuatlon
At 1 April 2024
Additions
247.292
14,961
52,557
12.630
12.584
1,199
312,433
28,790
At 31 March 2025
262,253
66,187
13,783
341,223
Depreclatlon
At 1 April 2024
Charge for the year
46,568
37.531
7,479
10.765
1,595
94,864
14,318
At 31 March 2025
61.812
45.010
12,360
109,182
Net book value
At 31 March 2025
210.441
20,177
1,423
232,041
At 31 March 2024
200, 724
15.026
1,819
217,569
Page 22

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
13. Debtors
2026
2024
Due wlthln one year
Trade debtors
Prepayments and accrued income
Grants re￿1vable
6.087
21.417
16,366
10,028
52,300
43,870
62,328
14. Credltors: Amounts falllng due wlthln one year
2025
2024
Trade creditors
Other tax & social security
Accruals and deferred income
2,276
6,594
3.024
2,488
4,815
2, 772
11.893
10,075
Page 23

ERLAS VICTORIAN WALLED GARDEN
{A Company Llmltsd by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16. Statement of funds
Ststsment of funds - current year
Balance at
31 March
2025
Balance at 1
Aprll 2024
Incomo Expendfture
Unrestrlcted funds
Deslgnated funds
Contingency Fund
Closure Fund
11,000
60,000
11.000
50,000
61.000
61,000
General funds
General Funds
394,506
190,670
(61,368)
523.810
Total Unre8trlcted funds
456,506
190,870
161,368)
584.810
Rostrlcted funds
Core and Lease
Erfas Projects
5,000
25.728
(5,000)
(383,6841
412,150
54.192
30,726
412,160
(388.6841
54.192
Total of funds
486,232
602,820
(450,0601
639.002
Page 24

ERLAS VICTORIAN WALLED GARDEN
IA Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
15.
Statement of funds Icontinuedl
Statement of funds - prior year
Balance at
31 March
2024
8alance al
1 Apnl 2023
Income Expenditure
Unrestricted funds
Designated funds
Contingency Fund
Closure Fund
11,000
50,000
11,000
50,000
61,000
61,000
General funds
General Funds
314.898
164, 665
(85,057)
394,506
Total Unrestrlcted funds
375,898
164, 665
(85, 057)
455,506
Restrlcted funds
Core and Lease
Erfas Projects
Garden and Greenhouse
Outdoor activities
Salaries only
5, 000
13,204
8, 389
1,000
5,610
5,000
146,348
44,731
(159, 552)
(27, 394)
(1.000)
(25,610)
25, 726
20,000
33,203
211.079
(213, 556)
30, 726
Total of funds
409,101
375, 744
{298.613J
486, 232
Page 25

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmlted by Guarantse)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16. Statement of funds (contlnuedl
Designated funds conslst of:
Closure Fund - Monies covering approximatly 6 months of operating costs to allow the Charity to wind
down its business were the need to arise.
Contingency Fund - to ensure the charity can still function effectively following the housing development
and related impact on Erlas Victorian Walled Garden grounds.
Restrlcted funds conslst of..
Core and Lease - Funds for expenditure relating to the lease and covering some of the core costs of
running the Charity.
Erlas Projects
courses.
Funds for a variety of projects at Erlas such as the Legacy garden and education
Garden and Greenhouse - Funds to be spent on maintenance and improvements in the ouldoor area at
Erlas.
Outdoor Activities - To support the various outdoor activities that lake place at Erlas.
Salaries only- Funds to support the costs of employees involved in running the charity and the premises.
16. Analysls of net assets between funds
Analysis of net assets between funds - current year
Unrestricted Restrlcted
funds
funds
2025
2025
Total
funds
2025
Tangible fixed assets
Current assets
Creditors due within one year
232,041
364,662
111,8931
232.041
418,854
111,893)
54,192
Total
584,810
54,192
639.002
Page 26

ERLAS VICTORIAN WALLED GARDEN
IA Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16. Analysls of net assets between funds (continued)
Analysis of net assets between funds - prlor year
Unrestricted
funds
2024
Restricted
funds
2024
Total
funds
2024
Tangible fixed assets
Current assets
Creditors due within one year
217,570
248,011
(10,075)
217,570
278, 737
(70,075)
30, 726
Total
455, 506
30, 726
486, 232
17.
Reconclllatlon of net movement In funds to net cash flow from operatlng actlvltles
2025
2024
Net income for the year (as per Statement of Financial Activities)
152,770
77,131
Adjustments for:
Depreciation charges
Dividends, interests and rents from investments
Decreasel(increasel in debtors
Increasel(decrease) in creditors
14.319
13,216)
18,458
1,818
11,276
(1, 712)
(61,848)
(1,808J
Net cash provlded by operating activities
184,149
23, 039
18.
Anatysis of cash and cash equivalents
2025
2024
Cash in hand
374.984
216,409
Total cash and cash equivalents
374,984
216,409
Page 27

ERLAS VICTORIAN WALLED GARDEN
(A Company Llmlted by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
19. Analysis of changes In net debt
At 1 Aprll
2024 Cash flows
At 31 March
2025
Cash at bank and in hand
216,409
158,575
374,984
216,409
158,575
374,984
20.
Penslon commitments
The group operates a defined contribution pension scheme. The assets of the scheme are held separately
from those of the group in an independently administered fund. The pension cost charge represents
contributions payable by the group to the fund and amounted to £5,538 (2024 - £3,443). This amount was
fully paid within the year.
21. Operatlng lease commitments
Al 31 March 2025 the Charitable Company had commitments to make future minimum lease payments
under non-cancellable operating leases as follows:
2025
2024
Not later than 1 year
Later than 1 year and not later than 5 years
1,675
6.700
8,375
22.
Related party transactions
The Charitable Company has not entered into any related paty transaction during the year, nor are there
any outstanding balances owing be￿een related parties and the Charitable Company at 31 March 2025.
Page 28