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2023-12-31-accounts

THE BUTTERFLY GARDEN

REGISTERED CHARITY NUMBER 1133233

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

THE BUTTERFLY GARDEN

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

CONTENTS

Page
Charity Information 1
Trustees Annual Report 2 - 4
Accountants' Report 5
Receipts and Payments Account 6
Statement of Assets and Liabilities 7

THE BUTTERFLY GARDEN

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

CHARITY INFORMATION

Registered Charity Number 1133233
Principal Address The Brambles
Bamfurlong Lane
Cheltenham
Gloucestershire
GL51 6SL
Trustees Mr C P Evans
Mrs J Etheridge
Mr A Winwood
Mr N Ridley
Mr R Lewis
Mrs A Ebsworth
Mrs L Hayes
Mr K Tustin
Mr M Hennessey
Bank Lloyds Bank
Montpellier
Cheltenham
Gloucestershire
Accountants Smith Heath Ltd
3 Bath Mews
Bath Parade
Cheltenham
Gloucestershire
GL53 7HL

Page 1

THE BUTTERFLY GARDEN

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

TRUSTEES ANNUAL REPORT

Structure of Trust

The Constitution for the Unincorporated Association of Charitable Purpose, known as The Butterfly Garden was adopted on 14 April 2009.

The Butterfly Garden is managed and administered by a committee of officers and members which is collectively know as "the Trustees". Trustees retire with effect from the conclusion of the 4th annual general meeting after his or her appointment but shall be eligible for re-election at that annual general meeting.

All trustees give their time voluntarily and receive no remuneration or benefits.

Objectives

Page 2

THE BUTTERFLY GARDEN

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

TRUSTEES ANNUAL REPORT

Chairman's Report

Twenty one years and counting, as the clock spins through another twelve months and life remains boisterous. Our student numbers stay strong, with new faces appearing each week. Student access at times ,with the closure of the lane to the west for 12 months, has been interesting. Thankfully following discussions with the bus companies, we secured permission to have students shuttled into the Cheltenham Park and Ride and from there have run very effective daily collection service from there.

Everything that was planned, happened. We sent 100 students to the Pantomime, ran 2 trips to Weston and have had some amazing on site activities, including, very recently, a day long Music Festival. Our desire to see fuller use of our kitchen, including a group of young chefs from Hartmore school at Hartpury who have cooked every Wednesday.

Recycling continues to be very important and we are turning around a huge amount of waste.

Our connect ions with Worcester University has now seen us working with another 4 students across the year and we are currently finalising a similar work experience scheme with the University of The West of England. These connections have been invaluable, with all of the students being really useful across the site. Delightfully, many are still maintaining contact although their placements have finished.

Our strong links with industry continue many local companies sending volunteers to help out. The Community has also continued to offer financial support and their help has allowed us to carry out some heavy maintenance and to install a platform of solar panels across the workshop roof.

The site has been visited across the year by many local political figures as well as some representatives from the national care sector. The highlight of this was our hosting a 3 day international care conference, entertaining delegates from around the world.

So, we flag up another good year and give our thanks to all who have championed our work and our ideology: the students, day leaders, volunteers, trustees and friends, who have continue to be resolute in demonstrating their commitment.

As always, I send our grateful thanks to you all. The new adventure beckons.

Page 3

THE BUTTERFLY GARDEN

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

TRUSTEES ANNUAL REPORT (continued)

Financial Review

As at 31 December 2023 the Charity held funds of £37,553 (2022: £62,176).

Funds raised during the year from donations, fund raising activities and Gift Aid tax were £73,665 (2022: £63,615).

A total of £11,971 (2022: £9,026) was spent on student conferences and learning.

Declaration

The trustees declare that they have approved the trustees' report above.

Signed on behalf of the charity's trustees

............................................................... ........................................................................ Chris Evans J M Etheridge Chair of the Trustees Trustee/Secretary Date: ........................................ Date: .....................................................

Page 4

INDEPENDENT ACCOUNTANTS' REPORT TO THE TRUSTEES OF THE BUTTERFLY GARDEN ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 AS SET OUT ON PAGES 6 AND 7

The charity's trustees consider that an audit is not required for this year (under Part 8 and sections 145 and 152 of the Charities Act 2011 (the Act) and that an independent examination is needed.)

It is our responsibility to:

Our examination was carried out in accordance with the General Directions given by the Charities Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those set out in the statement below.

In the course of our examination, no matter has come to our attention:

  1. which gives us reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 and 2011 Acts; have not been met; or

  4. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Smith Heath Limited

Date: 10/10/2024

Brent House 382 Gloucester Road Cheltenham Gloucestershire GL51 7AY

Page 5

THE BUTTERFLY GARDEN

RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023

Receipts
Donations & fund raising activities
Grants
Total receipts
Payments
Capital expenditure
Other site purchases
Repairs, maintenance & renewals
Advertising and promotion
Student conferences and training
Fund raising costs and donations
Insurance and utilities
Other Administration Costs
Total payments
Surplus / (deficit)
Cash fund at previous year end
Cash Funds at this year end
Unrestricted
Restricted Endowment
Total
Previous
Funds
Funds
Funds
Funds
Year
£
£
£
£
£
73,665
-
-
73,665
63,615
-
-
-
-
-
73,665
-
-
73,665
63,615
21,574
-
-
21,574
-
11,717
-
-
11,717
7,207
12,432
-
-
12,432
8,457
625
-
-
625
-
11,971
-
-
11,971
9,026
216
-
-
216
216
9,040
-
-
9,040
6,644
30,713
-
-
30,713
26,917
98,288
-
-
98,288
58,467
(24,623)
-
-
(24,623)
5,148
62,176
-
-
62,176
57,028
37,553
-
-
37,553
62,176

Page 6

THE BUTTERFLY GARDEN

STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2023

Cash Funds
Other monetary assets
Investment assets
Assets retained for the charity's own use at cost
Solar Panels
The New Kitchen 'Dorothy's'
The New Classroom/Workshop
The Meadow
The Classroom
The Living Stage
The Barn and Workshop
The Yurt
The Memorial Garden
Less Accumulated Depreciation @ 10%
Total assets
Less liabilities
Net assets at cost
2023
2023
2023
2022
2022
2022
Unrestricted
Restricted
Endowment
Unrestricted
Restricted
Endowment
Funds
Funds
Funds
Funds
Funds
Funds
£
£
£
£
£
£
37,553
-
-
62,176
-
-
-
-
-
-
-
-
-
-
-
-
-
-
21,574
-
-
-
-
-
59,661
-
-
59,661
-
-
64,884
-
-
64,884
-
-
23,235
-
-
23,235
-
-
117,947
-
-
117,947
-
-
9,277
-
-
9,277
-
-
21,037
-
-
21,037
-
-
8,921
-
-
8,921
-
-
7,067
7,067
333,603

-
-
312,029
-
-
250,233
-
-
216,873
-
-
83,370
-
-
95,156
-
-
120,923
-
-
157,332
-
-
-
-
-
-
-
-
120,923
-
-
157,332
-
-

Page 7

THE BUTTERFLY GARDEN

REGISTERED CHARITY NUMBER 1133233

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

THE BUTTERFLY GARDEN

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

CONTENTS

Page
Charity Information 1
Trustees Annual Report 2 - 4
Accountants' Report 5
Receipts and Payments Account 6
Statement of Assets and Liabilities 7

THE BUTTERFLY GARDEN

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

CHARITY INFORMATION

Registered Charity Number 1133233
Principal Address The Brambles
Bamfurlong Lane
Cheltenham
Gloucestershire
GL51 6SL
Trustees Mr C P Evans
Mrs J Etheridge
Mr A Winwood
Mr N Ridley
Mr R Lewis
Mrs A Ebsworth
Mrs L Hayes
Mr K Tustin
Mr M Hennessey
Bank Lloyds Bank
Montpellier
Cheltenham
Gloucestershire
Accountants Smith Heath Ltd
3 Bath Mews
Bath Parade
Cheltenham
Gloucestershire
GL53 7HL

Page 1

THE BUTTERFLY GARDEN

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

TRUSTEES ANNUAL REPORT

Structure of Trust

The Constitution for the Unincorporated Association of Charitable Purpose, known as The Butterfly Garden was adopted on 14 April 2009.

The Butterfly Garden is managed and administered by a committee of officers and members which is collectively know as "the Trustees". Trustees retire with effect from the conclusion of the 4th annual general meeting after his or her appointment but shall be eligible for re-election at that annual general meeting.

All trustees give their time voluntarily and receive no remuneration or benefits.

Objectives

Page 2

THE BUTTERFLY GARDEN

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

TRUSTEES ANNUAL REPORT

Chairman's Report

Twenty one years and counting, as the clock spins through another twelve months and life remains boisterous. Our student numbers stay strong, with new faces appearing each week. Student access at times ,with the closure of the lane to the west for 12 months, has been interesting. Thankfully following discussions with the bus companies, we secured permission to have students shuttled into the Cheltenham Park and Ride and from there have run very effective daily collection service from there.

Everything that was planned, happened. We sent 100 students to the Pantomime, ran 2 trips to Weston and have had some amazing on site activities, including, very recently, a day long Music Festival. Our desire to see fuller use of our kitchen, including a group of young chefs from Hartmore school at Hartpury who have cooked every Wednesday.

Recycling continues to be very important and we are turning around a huge amount of waste.

Our connect ions with Worcester University has now seen us working with another 4 students across the year and we are currently finalising a similar work experience scheme with the University of The West of England. These connections have been invaluable, with all of the students being really useful across the site. Delightfully, many are still maintaining contact although their placements have finished.

Our strong links with industry continue many local companies sending volunteers to help out. The Community has also continued to offer financial support and their help has allowed us to carry out some heavy maintenance and to install a platform of solar panels across the workshop roof.

The site has been visited across the year by many local political figures as well as some representatives from the national care sector. The highlight of this was our hosting a 3 day international care conference, entertaining delegates from around the world.

So, we flag up another good year and give our thanks to all who have championed our work and our ideology: the students, day leaders, volunteers, trustees and friends, who have continue to be resolute in demonstrating their commitment.

As always, I send our grateful thanks to you all. The new adventure beckons.

Page 3

THE BUTTERFLY GARDEN

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

TRUSTEES ANNUAL REPORT (continued)

Financial Review

As at 31 December 2023 the Charity held funds of £37,553 (2022: £62,176).

Funds raised during the year from donations, fund raising activities and Gift Aid tax were £73,665 (2022: £63,615).

A total of £11,971 (2022: £9,026) was spent on student conferences and learning.

Declaration

The trustees declare that they have approved the trustees' report above.

Signed on behalf of the charity's trustees

............................................................... ........................................................................ Chris Evans J M Etheridge Chair of the Trustees Trustee/Secretary Date: ........................................ Date: .....................................................

Page 4

INDEPENDENT ACCOUNTANTS' REPORT TO THE TRUSTEES OF THE BUTTERFLY GARDEN ON THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 AS SET OUT ON PAGES 6 AND 7

The charity's trustees consider that an audit is not required for this year (under Part 8 and sections 145 and 152 of the Charities Act 2011 (the Act) and that an independent examination is needed.)

It is our responsibility to:

Our examination was carried out in accordance with the General Directions given by the Charities Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those set out in the statement below.

In the course of our examination, no matter has come to our attention:

  1. which gives us reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 and 2011 Acts; have not been met; or

  4. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Smith Heath Limited

Date: 10/10/2024

Brent House 382 Gloucester Road Cheltenham Gloucestershire GL51 7AY

Page 5

THE BUTTERFLY GARDEN

RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023

Receipts
Donations & fund raising activities
Grants
Total receipts
Payments
Capital expenditure
Other site purchases
Repairs, maintenance & renewals
Advertising and promotion
Student conferences and training
Fund raising costs and donations
Insurance and utilities
Other Administration Costs
Total payments
Surplus / (deficit)
Cash fund at previous year end
Cash Funds at this year end
Unrestricted
Restricted Endowment
Total
Previous
Funds
Funds
Funds
Funds
Year
£
£
£
£
£
73,665
-
-
73,665
63,615
-
-
-
-
-
73,665
-
-
73,665
63,615
21,574
-
-
21,574
-
11,717
-
-
11,717
7,207
12,432
-
-
12,432
8,457
625
-
-
625
-
11,971
-
-
11,971
9,026
216
-
-
216
216
9,040
-
-
9,040
6,644
30,713
-
-
30,713
26,917
98,288
-
-
98,288
58,467
(24,623)
-
-
(24,623)
5,148
62,176
-
-
62,176
57,028
37,553
-
-
37,553
62,176

Page 6

THE BUTTERFLY GARDEN

STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2023

Cash Funds
Other monetary assets
Investment assets
Assets retained for the charity's own use at cost
Solar Panels
The New Kitchen 'Dorothy's'
The New Classroom/Workshop
The Meadow
The Classroom
The Living Stage
The Barn and Workshop
The Yurt
The Memorial Garden
Less Accumulated Depreciation @ 10%
Total assets
Less liabilities
Net assets at cost
2023
2023
2023
2022
2022
2022
Unrestricted
Restricted
Endowment
Unrestricted
Restricted
Endowment
Funds
Funds
Funds
Funds
Funds
Funds
£
£
£
£
£
£
37,553
-
-
62,176
-
-
-
-
-
-
-
-
-
-
-
-
-
-
21,574
-
-
-
-
-
59,661
-
-
59,661
-
-
64,884
-
-
64,884
-
-
23,235
-
-
23,235
-
-
117,947
-
-
117,947
-
-
9,277
-
-
9,277
-
-
21,037
-
-
21,037
-
-
8,921
-
-
8,921
-
-
7,067
7,067
333,603

-
-
312,029
-
-
250,233
-
-
216,873
-
-
83,370
-
-
95,156
-
-
120,923
-
-
157,332
-
-
-
-
-
-
-
-
120,923
-
-
157,332
-
-

Page 7

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