## **THE BUTTERFLY GARDEN** **REGISTERED CHARITY NUMBER 1133233** **TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **THE BUTTERFLY GARDEN** **TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **CONTENTS** **----- Start of picture text -----**
Page
Charity Information 1
Trustees Annual Report 2 - 4
Accountants' Report 5
Receipts and Payments Account 6
Statement of Assets and Liabilities 7
DRAFT
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## **THE BUTTERFLY GARDEN** ## **TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **CHARITY INFORMATION** **----- Start of picture text -----**
Registered Charity Number 1133233
Principal Address The Brambles
Bamfurlong Lane
Cheltenham
Gloucestershire
GL51 6SL
Trustees C P Evans
J Etheridge
A Winwood
N Ridley
G Webb
S Jollens
L Evans
E Riddell
S Sutherby
Bank Lloyds Bank
Montpellier
Cheltenham
Gloucestershire
Accountants Smith Heath Ltd
DRAFT
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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 2024** ## **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. - 1 To benefit individuals or groups dealing with disadvantage or disablement, with a particular emphasis on supporting the needs of people with learning and behavioural problems. - 2 To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life. - 3 To promote social inclusion for the public benefit and to relieve the needs of those already socially excluded, assisting them to reintegrate into society for the purpose of this clause "socially excluded" means being excluded from society as a result of one or more of the following factors: unemployment; financial hardship; youth or old age; ill health (physical or mental); substance abuse or dependency including alcohol and drugs; discrimination on the grounds of sex, race, disability, ehtnic origin, religion, belief, creed, sexual orientation or gender reassignment; poor educational skills attainment; relationship and family breakdown; poor housing (that is housing that does not meet basic habitable standards); crime (either as a victim of crime, or as an offender rehabilitating into society). ## **Objectives** Page 2 ## **THE BUTTERFLY GARDEN** **TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **TRUSTEES ANNUAL REPORT** **Chairman's Report** TO BE UPDATED Page 3 ## **THE BUTTERFLY GARDEN** **TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** **TRUSTEES ANNUAL REPORT (continued) Financial Review** As at 31 December 2024 the Charity held funds of £22,327 (2023: £37,553). Funds raised during the year from donations, fund raising activities and Gift Aid tax were £47,879 (2023: £73,665). A total of £12,899 (2023: £11,971) 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 ............................................................... ........................................................................ C 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 2024 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: - examine the accounts (under section 145 of the Act), - follow the procedure laid down in the General Directions given by the Charity Commission (under section 154 of the Act), and - state whether particular matters have come to my attention. - 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: which gives us reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Act; and - 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 - to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 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, - to keep accounting records in accordance with section 130 of the Act; and - 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 2. 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: 10/10/2025 Brent House 382 Gloucester Road Cheltenham Gloucestershire GL51 7AY Page 5 ## **THE BUTTERFLY GARDEN** ## **RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024** |**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**
D|**Unrestricted**
**Restricted Endowment**
**Total**
**Previous**
**Funds**
**Funds**
**Funds**
**Funds**
**Year**
**£**
**£**
**£**
**£**
**£**
47,879
-
-
47,879
73,665
-
-
-
-
-| |---|---| ||**47,879**
**-**
**-**
**47,879**
**73,665**
| ||-
-
-
-
21,574
7,129
-
-
7,129
11,717
2,713
-
-
2,713
12,432
-
-
-
-
625
12,899
-
-
12,899
11,971
216
-
-
216
216
6,068
-
-
6,068
9,040
34,080
-
-
34,080
30,713
RAFT| ||**63,105**
**-**
**-**
**63,105**
**98,288**
| ||**(15,226)**
**-**
**-**
**(15,226)**
**(24,623)**
37,553
-
-
37,553
62,176| ||**22,327**
**-**
**-**
**22,327**
**37,553**| Page 6 ## **THE BUTTERFLY GARDEN** ## **STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2024** |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
|**2024**
**2024**
**2024**
**2023**
**2023**
**2023**
**Unrestricted**
**Restricted**
**Endowment**
**Unrestricted**
**Restricted**
**Endowment**
**Funds**
**Funds**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
**£**
**£**
22,327
-
-
37,553
-
-
-
-
-
-
-
-
-
-
-
-
-
-
21,574
-
-
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
-
-
333,603
-
-
283,593
-
-
250,233
-
-
50,010
-
-
83,370
-
-
72,337
-
-
120,923
-
-
-
-
-
-
-
-
72,337
-
-
120,923
-
-
DRAFT| |---|---| Page 7