COMPANY REGISTRATION NUM8ER: 06221780
CHARrrY REGISTRATION NUMBER: 1135678
REGISTRAR OF
COMPANIES
Brogdale Collections
Company Limited by Guarantee
Financial Statements
31 December 2023
25nW2024
COPAPAMES HIXJSE
BURGESS HODGSON LLP
Chartered accountants & statutory auditor
Camburgh House
27 New Dover Road
Canterbury
Kent
CT13DN

Brogdale Collections
Company Limited by Guarantee
Financial Statements
Year ended 31 December 2023
Page
Trustees, annual report (incorporating the directoff s report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
12
Statement of financial position
13
Notes lo the financial statements
14

Brogdale Collections
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 December 2023
The trustees, who are also the di￿lOr5 for the purrx)ses of company law, p￿sent their report and the
financial statements of the charity for the year ended 31 December 2023.
Reference and administrative details
Registered charity name
Brogdale Collecbons
Charity registration number
1135678
Company registration number 06221780
Principal office and re9lStered 1-3 Brogdale Farm
office
Brogdale Road
Faversham
Kenl
ME13 8XZ
The trustges
N G Franklin
CGLane
H T Pellit
AJ HillEr
D A Josephs
MJTngg
PARoe
R C Church
SPBRew
TFGLaDell
{Appoinled 6 February 2023)
{Appointed 26 September 20231
{Resi9ned 6 February 20231
{Appoinled 15 July 2023)
{Resigne($ 8 September 20231
{Resigned 16 May 2023>
Auditor
Burgess Hodgson LLP
Chartered accountsnts & statutory auditor
Camburgh House
27 New Dover Road
Canterbury
Kent
CT1 3DN

Brogdale Collections
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (conilnuedj
Year ended 31 December 2023
Structure. governance and management
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes 8 limited
company. lirniled by guarantee. as defined by the Companies Act 2006.
Brogdale Collections was incorr￿ted on 23 April 2007. and became a registered charity on 27 April
2010.
The company 15 consb"luted by its revised Memorandum and Art￿leS of Association, dated 14 April
2010, which were drawn up on registration as a charity-
Recruitment and appointment of new trustees
There are between 4 and 6 Trustee meetings each year. Trustees have both general interests and
expertise regarding Brogdale Collections, as well as special experience and hence the provision of
specialist assistance including assisting the Executs"ve and parbcipaling on vanous projeel teams. This
is in addition lo the specific roles of Chair, Treasurer, Honorary Secretary and a Director deputed lo
act as the key liaison betsveen the Board and the Executive.
Brogdale Collections welcomes new Trustees, wrth relevant expertise and enthusiasm. They would be
given a ftjll induction, including tours of the sile and the National Fruit Collection as well as a history of
the Chaiity, its current policies and ils projects. plans and aspirations There are between 4 and 6
Trustee meetings each year. In particular we will be seeking to recruit a Trustee who has the capacity
and desire to move into the role of liaison be￿een the TnJstees Inon*xecutivel and the Management
team Ilhe executive).
Organisatlonal structure
The board of trustees meets regularly throughout the year to ensure appropriate governance and to
eslablish the strategic direcb.on of the organisation. and monitoring 115 progress. whilst delegating the
day to day responsibility for the operations of the charitable ¢ompany lo the Operations Manager.
Related parties
Tliere is an interesl-free loan trom Mr A J Hillier who previously served as a trustee. At 31.12.23. this
amounted lo £173,893. Mr Hillier has confim)ed that Ihis thn will not need to be repaid in the near
future.
Objectives and activities
Obhectives
Brogdale is home to The Natsonal Fruit Collecb'on {NFC} - one of the largest and most diverse in the
world. As such it is a national as well as a ￿al asset. in temis of our heritage. h0￿CUltural history and
diversity.
Brogdale Collections is the charity whose aims are to provide access for the public lo the Collection
and Publ￿ engagement with the Collectson. This includes visits to 8rogdale, including guided tours
organized by the Charity. It also includes providing informab"on, delivering courses and education,
organising festivals and events, as well as outreach activities promoting the local. nalional and
international significance of the Collection, the importance of horticulture and biodNersity. of healthy
eating and lifestyles. the environment a5 well as our hetttage.
Brogdale offers a rich diversity of fruit trees. which enable the publi¢ to enjoy nature and the
environment. particulaily at blossom time and al harvest when a wide range of varieties can be s*n,

Brogdale Collections
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (c¢7ntinu8dJ
Year ended 31 December 2023
lasted and bought. Brogdale Collections aims lo ensure that this can continue. Without the Charity.
there would be no public access lo Ihe Nab"onal Fruit Collects"on. and little public profile.
Without this public interest and profile. the Colleclwjn and the other trees at Brogdale could be at risk.
Several old orchards al 8rogdale were planned to be grubbed up, including some NFC orchards as
part of a planned regeneration every 20 years or so. But these orchards contain many old and rare
varieties and are of interest lo Ihe general public. Brogdale Collecbons has taken over their
management, and the associated costs. Wthout the Chanty these trees al Brogdale would be lost
forever.
Since the NFC is a scientific collecb"on, there are restrietTons on the types of access, so the Charity
organizes guided tours. The public does not have general access without the guides. However, the
orchards managed by the Charity do not have such limitslions, so the public has been able lo visit
them more freely. and even for PYO which enables the range and diversity of fruil to be enjoyed by all.
As well as the heritage and history, greater emphasis is being asked for, and being provided regarding
the importance of our food, Ils origins. rts sustsinability and the need for a healthy diet and lifestyle.
Vve offer customised food aclivits.es and events, using our extensive knowledge, skills. and experience
and In collaboration with outstanding partners. Increasing people's understanding of the role food
plays in their daily lives, will encourage positive choices, habtts and behaviors, resulting in an increase
in personal and community wellbeing. All these activities are rooted in the National Fruit Col*lion
which increases public awareness and commitment for this unique nalional asset.
Inthilsl many know about Brogdale and the National Fruit col￿tIon, and fully support our objectives,
many do not realise that Brogdale Collections. the Charity receives no Govemment or direct funding
for its activities. Hence it relies on its own incorne generation and the support of key funding
organisalions. We are also very reliant on a small dedicated team who organize all the activities for
Brogdale Collections, working very hard and delivering excellent festivals and events, public, schools
and group visits. and superb informalion and education, working c105ely with our invaluable team of
volunteers. Brogdale Collections relies heavily on these local volunteers, and we are extremely
grateful.
In Setting the charity's objectwes, the trustees have given carelul consideration to the Charity
Commission's guidance on publ￿ benefit. The trustees are satisfied that the charity's aclivits'es have
been for the public benefit.
Achievements and perfomian¢e
Trends pre Covid
Since 2008, our visitors increased each year. until Covid in 2020. The Charity had developed a wide
ran9e of events and festivals. Relationships wilh schools. other organisalions and partners also grew
significantly. The Charity had also become more financially secure. This had enabled il to investigate
and lo plan new inits"alives which would enhance the enjoyment and the education of the public, and of
groups visiting.
Our festivals and events are key to our visitor numbers and revenue. The Autumn harvest period has
enjoyed the 5ucces5 of the apple fests.val which traditionally was the highlight of our year land key lo
income generalionl. This has now been augmented by the cider festival. This had grown significantly,
lo provide a second major Autumn festival. We also Introduced other festtvals and events during the
year. In particular. the Spring season has seen the development of the Hanami festival, with special
significance relating to the ornamentals al Brogdale. This is now a significant event attraeb'ng
widespread interest, and with Easler celebrations. it now forrns an important start to our'season"
However. the ornamental trees at Brogdale are not seen as a core part of the National Fruit Collection
by Defra and were removed. The Charity invested significanlty in a new ornamental orchard, with

Brogdale Collections
Company Limited by Guarantee
Trustees. Annual Report Ilncorporating the Directorfs Report) (continuedj
Year ended 31 December 2023
many more varieties and a greater diversty and with cultivafs offering better disease resistance. It
also C￿ated a k)nger flowering season. This was an extra cost and will take several years to be fully
developed.
Trends post Covid
Covid in 2020 stopped our growth. with vtsitors not able lo visit. and events cancelled. Fortunately, our
reserves and careful management. plus extemal support meant that we survived. Bul Coming out of
Covid the Charity had lo lake a cautious approach. We had a150 reduced the team and did not have
the resources to re-instate roles previously filled.
A large percentage of our visitors come for the events and festivals. In 2023 of the tsvo spnng events,
the immaturity of the new ornamentsls and the bss of the old NFC trees, meant that the Hanami
fe5tivilie5 were very limited.
The only summer event relates to the chery harvest. BLrt in 2023 there was an exceptional crop
failure, due to the frosts in the spring, so chery events had lo be cancelled. It also meant a maior loss
of revenue from fruil sales.
The major events are in the Autumn. But such previous events and festivals required significant
investment of money and resources in advance. Since they were all subject lo the vagarie5 of the
weather, there was always a risk. Without the level of reseThes prior lo Covid. il ThEant that the types
and Costs of such events had lo be reduced. wtth the resulling loss of visitors. As an alternative lo
major apple festival, we launched a series of "Heritage Orchard Day5" These proved very popular,
with the public able lo visit our orchards. p￿k and taste the dtversity of frutt and the range of vaneties,
and to bul to enjoy at home.
In common with "tourism" in general, and the expenence of similar attractions. visitor behaviour was
slow lo recover, and rt has taken several years for visrtor pattems and levels to become
re-eslablished. Hence general orchard visrtors were lower than hoped.
Appioximatety 55 - 60% of income is self-generated by the Charity though its visitors. Hence the lower
level of visitors hit the Charity hard.
Bul also, the funding dimale was difficult, as many had used funds during the Covid period and were
taking a rn0￿ measured view post Covid. Hence the hoped for level of funding was not met.
Fortunately, this seems to be temporary. and al the en¢Y of 2023 we saw 8 significant improvement.
and had several significant grant applications approved, lo be received earty in the new year. This
gives cause for optimism for 2024.
Education
Covid also stopped school visits, but through intensive efforts we rebounded well in 2022 and we
maints1ned those levels in 2023. There were 37 school visits and 3 outreach visits. In total 1532
children participated.
The most popular modules were Living Science Ispringleady Summer). and Fruit & Harvest
ISummerlAulumnl. bul other nK)dules included Measurement, Evolution. Weather and Cooking. The
most popular year group visib.ng was Year 1, but most years were represented up to year 5.
We also organised a series of Kid's Activity Days. with the Wild Cooking Classroom being the most
popular. Other days included Wld Weather. Bea5be days, 8ee Safaris, a World Music workshop and
Juicing. Attendances were up 75°/o on the previous year, at 753.
Hence a total of almost 2300 children enjoyed their time with the Charity.

Brogdale Collections
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) (continued)
Year ended 31 December 2023
With our current resources we can only cook with a maximum of 15 pupils al one lime. Schools like to
bring al least 30 children in one visit. This required extra planning and slaff as we 'lurn-around' the
cooking room al lunchtime to swap the groups. The increased number of school visits a150 meant that
our function rooms were not able to be booked out for commercial income such a5 meetings.
However, the expansion of these activities has been very limiled by the availability of space and
equipment During 2019 the Charity investigated various allernalive plans for space at Brogdale. The
space would include f￿Xible areas with equipment for cooking and for demonstrations, for events and
for exhibitions. These plans reached an advanced stage at the end of 2019 and were due to be
implemented in early 2020. However. the advent of Covid 19 meant that such a heavy financial
commitment would have been unwise. with ftjnds needing lo be channelled to suNiving the pandemic
and ils effects. Post Covid such extra space ha5 not been ￿)ssIble.
Fruit
The availability of such a diverse selection of fruit for visilots to see. taste and buy is a core part of our
mission. We work closely with our partners al Brogdale who are responsible for managing the
orchards. Bul in March 2019. they closed the fruit shop on sile. As an alternative we have worked with
Tiddly Pomme. a rela1￿r on sile. as a way of offering fruit to the general public.
Fruit is core to our mission with it being key that visitors can see, lasle and buy fruit at Brogdale.
Ihoul it. the whole being of the Charity is threatened This has involved the Charity taking on a
significant financial commitment, with ils orchards, and the reswnsibility of harvesting the fruit itself.
Bul it does mean that the public can enjoy not only the trees at Brogdale bul also its fruit
Fundraising activities
Having built LJP a good track record of success, and becoming more financially viable, the Charity
suffered from the difficult posl-covid situation in 2023 and funds generated were below expectation5.
We are extremely grateful to these funding bodies, especially those that continue to support us year
after year. Several grants were received late in 2023 and hence this gives us confidence for 2024.
Flnanclal review
Financial position
Total incoming resources foi the year 2023 totalled £284,190 compared to £290.256 in the prior year.
Total resources expensed in 2023 were £332.097 compared lo £281.223 in Ihe prior year. The main
expense is staff cost of £135,162. Other significant costs are direct expenses relating to our main
festival events and educational visits.
The financial result for the year 2023 was nel expenditure of £47,907 cornpared lo nel income of
£9.033 in the prior year. This to total funds at the end of 2023 being in a deficit of £43,758 compaied
lo a surplus of £4,149 in the prior year.
The charity has a heatthy cash balance of £82.584 at the end of 2023. Compared to £137.374 in the
previous year.
Reserves policy
The Trustees have a tsrgel of holding reserves equivalent to 3 mnths operakn'ng expendrture.
However so far this has nol been possible due to Brogdale Colleelions going through a
developrnenvgrowth phase. Al the end of year net current assels were £80.426. A £173,893 interest
free Iruslee'5 loan is also due, however the trustee concerned has confirmed this will not be recalled in
the foreseeable future_ On this basis the Trustees consKJer that Ihe assets are suffi'cient for the

Brogdale Collections
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 December 2023
purpose of Brogdale Collections, eonb.nued viabilty.
Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the company has
adequate resources to continue in operational existence for the foreseeable future. For thi5 reason
they continue lo adopt the going concern basis in preparing the financial slalements.
Trustees. responsibilities slatement
The Iruslees, who are also directors for the purposes of company law. are responsible for preparing
the trustees, report and the financial stslements in accordance with applicable law and United
Kingdom Accounbng Stsndards (United Kingdom Generally Accepted Accounting Practieel. Company
law requires the charity Iruslees lo prepare financial statements for each year whieh give a true and
fair view of the state of affairs of the charitable wmpany and the incoming resources and application
of re5our¢es, including the income and expendiluie. 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 in the applicable Charities SORP.,
make judgments and accounting estimates that are reasonable and prudent",
prepare the financial stalemenls on the going concern basis unless it is inappropriate lo
presume that the charity will continue in business.
The Iruslees a￿ ￿SponsIble for keeping adequate accounting ￿ordS thal are sufficient lo show and
explain the charity's transactions and disclose with reasonable accuracy at any time the financial
position of the charity and enable them lo ensure that the Iinancial statements comply with the
Companies Act 20CE. They are also responsible for safeguarding the a55ets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Plans for future periods
The Charity plans lo invest n￿re in ils festivals and events. as resources and funds allow. This will
encourage more people to come lo Brogdale. As Ihe new ornamental tree colleclion malLJres, we will
reinstate a full Hanami Festival in the Spring. We also seek lo make greater use of the orchards il has
saved, and now manages, providing a wider diversity of ftuit to a greater audience.
The Charity plans lo extend ils education looking to reach more children, and schoo15 both in the area
and further afield, especially those in cities in an increasingly urbanized world. Thi5 includes extending
the outreach program￿￿.
There are currenuy plans for the sale of Brogdale Farm in earfy 2024. the site both for the NFC and for
the Charity. The NFC has a long-term lease and the Charity has a short lerm lease. Bul discussions
suggest Ihal the change in ownership should not prejudice either enb"ty. and indeed may create a
favourable and longer-terTn ftrture. We look forwarrj to such discussions with the new owners to create
that exciting vision.
The immediate future and the economic and tourism climates suggest that in the short-term progress
will be difficult and limited. The Charity has ambib.ous plan5. but the priority will be lo re-eslablish
visitor numbers and lo generate ￿KIre financial stsbility before putting these into practice. But. together
with our supporters. funders. staff and volunteers we are oplimisb"c.

Brogdale Collections
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directorfs Report) (coniinuedj
Year ended 31 December 2023
Trustees, responsibilitie5 Statement
The trustees, who are also directors for the purposes of company law. are responsible for preparing
the Iruslees. report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepled Accounting Pracb'cel.
Company law requires the charity tiustees lo prepare financial statements lor each year which give a
true and fair view of the stale of affairs of the charitable company and the irtcoming resources and
application of resources. including the income and expenditure, for that period.
In preparing these financial statemenls. Ihe Iruslees are required lo..
select suitable accounting policies and then apply them consislenuy..
observe the methods and principles in the appluble Chartties SORP..
make judgments and accounting esb'mates that afe reasonable and prL￿ent'.
prepa￿ the financial ststements on the going concem basis unless il is inapprcpriate to presume
that the charity will conbnue in business.
The Iruslees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and disclose with rea￿nable accuracy al any time the financial
position of the charity and enable them lo ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and.hence
for taking reasonable steps for the prevention and detecbon of fraud and other irregularities.
Auditor
Each of the persons who is a trustee at the date of approval of this repjrt Confirms that-.
so far as they are aware, there is no relevant audrt infomiation of which the charity's auditor is
unaware", and
they have taken all steps that they ought to have taken as a tru%te.•. tn make themselvès aware of
any relevant audit infomialion and to establish that the charity's auditor is aware of that
information.
Small eornpany provisions
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
Iru5tees by".
and signed on beha￿ of the board of
MJfrfg9
Trustee

Brogdale Collections
Company Limited by Guarantee
Independent Auditorfs Report to the Members of Brogdale Collections (continuedj
Year ended 31 December 2023
Opinion
We have audited the financial statements of Brogdale Collectr"ons (the 'charity'l for the year ended
31 December2023 which comprise the slalemenl of financial activities lincluding income and
expenditure account), stalemenl of financial position and the relaled notes. Including a summary of
significant accounbng policies. The financial repotb.ng framework Ihal has been applied in their
preparation is applicable law and United Kingdom Accounting Standard5, including FRS 102 The
Financial Reporting Standard appluble in the UK and Republic of Ireland (Unrted Kingdom Generally
Accepted Accounling Practice).
In our opinion the financpl slaternents..
give a true and fair view of the slate of the charity's affairs as at 31 December 2023 and of rt5
Incoming resources and applicats.on of resources, including its Income and expenditure, for the
yeai then ended.,
have been property prepared in accordance with United Kingdom Generally Accepted
Accounting Practice-
have been prepared in accordance wth the requirements of the Cornpanies Act 20(￿.
Basis for opinion
We conducted our audit in accordance with Intetnational Stsndaids on Auditing IUKI IISAS IUKII and
applicable law. Our responsibilities under those slandarés are further described in the auditor's
responsibilities for the audit of the financial stslements seclion of our report We are independent of
the charity in accordance with the ethical iequirements Ihal are relevant lo our audil of the financial
statements in the UK, including the FRC'S Elhical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is Sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial stslemenls. we have concluded that the trustees. use of the going concern
basis of accounting ID the preparation of the financial slatements is appropriate.
Based on the work we have performed. we have not ￿enti[￿d any material uncertainties relating to
events or conditions that. individualty or collectively, may cast significant doubl on the charty's ability
to continue as a going cOn￿rn for a period of at least tsvelve months from when the financial
statements are authori5ed for issue.
Our re5ponsibililies and the resFKJnsibilits"es of the trustees with respect to going concern are described
in the relevant secbon5 of this report.
Other information
The other information comprises the informatr.ortr included in the annual report. other than the financial
5talemenls and our auditor's report thereon. The trustees are responsible for the other infomiation.
Our opinion on the financial staternenls does not cover the other information and, except to the exienl
otherwise explicidy stsled in our report. we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial slatemenls. our resF(snsibility is lo read the other
information and, in doing so. consider whether Ihe other infomiatson is materially inconsislenl with the
financial slatemenls or our knowledge obtained in the audit or otherwise appears lo be materially
misslaled. If we identify such material inconsistencies or apparent material misstatements, we are
required to detemine whether there is a material misststemenl in the financial statements or a

Brogdale Collections
Company Limited by Guarantee
Independent Auditor's Report to the Members of Brogdale Collections (¢tsninu¢dJ
Year ended 31 December 2023
material misslalement of the other informab"on. If. based on the work we have perfom)ed. we conclude
that there is a material misstatement of this other information. we are required to report that fact.
We have nothing lo report in this regard.
Opinions on other matters prescr•bed by the Companies Act 2006
In our opinion, based on Ihe work undertaken in the course of the audit."
the information given in the Iruslees. report for the financial year for which the financial
statements are prepared is consislenl with the financial statements". and
the tnjstees. report has been prepared in accoTdan¢e with applicable legal requirements.
Matters on which w9 are required to report by exception
In the light of the knovAedge and understsnding of the charity and ils environment oblained In the
course of the audit, we have not identified material misstatements in the trustees. report.
We have nothing lo report in res￿1 of the following matters in relalK)n to which the Companies Act
2006 requires us lo report lo you if. in our opinion_"
adequate accounting records have not been kepL or retums adequale for our audil have not
been received from branches not visited by us," or
the financial ststemenls are not in agreernenl with the accounknng records and returns.. or
certain disclosures of InJ51ees' remuneration specffied by law are not made. or
we have not received all the information and explanations we require for our audil. or
the trustees were not entitled to prepare the financial statements in accordance with the small
companies regime and take advantage of the small companies. exemplions in preparing the
directors, report and from the requirement to prepare a strategic report.
Responslbllltles of trustees
As explained more fvlly in the Iruslees. responsibilities statement, the Iruslees (who are also the
directors for the purposes of company law} are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such intemal control as
the Iruslees determine is necessary lo enable the preparation of financial statements that are free
from material misslatemenl, whether due lo fraud or error.
In preparing the financial stalemenls, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing. as applicable. matters related to going concern and using the
going concern basis of accounting unless the Iruslees either intend to liquidate the charity or to cease
operations. or have no realistic alternative but lo do so
Auditor's responsibiltties for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misslatemenL whether due lo fraud or error, and lo issue an auditorfs report that
includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that
an audit conducted in accordance with ISAS (UK) will always delect a material mi5Statement when it
exists. Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on

Brogdale Collections
Company Limited by Guarantee
Independent Auditor's Report to the Members of Brogdale Collections (contsnued)
Year ended 31 December 2023
the basis of these financial stalerrenls.
Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, ouuined above. lo delecl material misstalemenls in respect
of irregularities. including ftaud. The extent lo which our procedures are capable of detecting
irregularities. including fraud is detailed below".
We identify and assess the risks of material misstatement of the financial statements, whether due lo
fraud or error, and then design and perform audit procedures responsive to those risks. including
oblaining audit evidence Ihat is sufficient and appropriale lo provide a basis for our opinion.
In identifying and assessing risks of material misstatement in respect of irregularities. including fraud
and non-compliance with laws and regulations, we have considered.. the nature of the Industry, control
environment
We also eonsider the results of our enquiries of management, rel*ing tr)their own ideftlifie8tion and
assessment of the risks of irregulanlies and possible related fraud. This includes reviewing available
documentstion on their policies and procedures and performing tests of controls to evidence Iheif
effectiveness.
Throughout the audit testing we are considering the incentives that may exist within the org8nis8tion
for fraud. Key areas include liming of reccgnising income around the year end, posting of unusual
journals. In common with all audits under ISAS IUKI, we are also required to perform specific
p{ocedu￿S to reswnd to the risk of management override_
We ensure we have an understanding of the f&￿vant laws and regulations and remain alert lo
possible non-complianee throughout the audit.
Despite proper planning and audit work in accordance with auditing standards there are inherent
limitations and unavoidable risk that we may not delect some irregularities and maleiial misslalemenls
in the financial slalemenls. We are not responsible for preventing non-compliance and cannot be
expected lo detect non-compliance with all laws and iegulations.
As part of an audit in accordance with ISAS IUKI. we exercise professional judgment and maintain
professional scepticism throughout the audit. We also..
Idenlfy and assess the risks of material misststemenl of the financial statements. whether due to
fraud or error. design and perfom audit procedures responsive lo Ih05e risks. and obtain audit
evidenee that is sufficient and appropriate lo provide a basis for our opinion The risk.of not
detecting a material misstalemenl resuhing from fraud is higher than for one resulting from error,
as fraud may involve collusion. forgery. intentional omisS￿n$. misrepresenlalions, or the override
of inlemal control.
Obtain an understanding of intemal control relevant lo the audit in order to design audit
procedures that are appropriate in the circumstances. bul not for the purpose of expressing an
opinion on the effectiveness of the intemal control.
Evaluate the approprialene55 of accounting policies used and the reasonableness of accounting
èsb"mates and ielaled dtsclosures made by the trustees.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting
and, based on the audrt evidence obtained. whether a material uncertainty exists related to
events or conditions that rnay cast significant doubt on the charity's ability lo continue as a going
concern. If we conclude that a material uncertainty exists, we are Tequired to draw attention in
our auditor's report lo the related disclosures in the financial statements or, if such disclosures
are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained
10

Brogdale Collections
Company Limited by Guarantee
Independent Auditor's Report to the Members of Brogdale Collections (continued)
Year ended 31 December 2023
up to the date of our auditor's report. However. future event5 or conditions may cause the charity
lo cease to conlinue as a going con￿rn.
Evaluate the overall presentation. structure and conlenl of the financial statements, including the
disclosures, and whether the financial statements represent the undetying transacl*)ns and
events in a manner that achieves fair presentation.
We communicate with those chaTged with governance regarding. among other matters, the planned
scope and liming of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audiL
Use of our report
This report is made solety to the charty's members, as a body. in accordance with Chapter 3 of Part
16 of the Companies Act 20(￿. Our audit work has been undertaken so that we might state to the
charity's members those matters we are required to state lo them in an audilorfs report and for no
other puipose. To the fullest extent permitted by law, we do not accept or assume responsibility lo
anyone other than the charity and the charity's members as a body. for our audit work, for this report,
or for the opinions we have formed.
Andrew Collyer {Sen￿r Statutory Auditor)
For and on behalf of
Burgess Hodgson LLP
Chartered accounlanls & statutory auditor
Camburgh House
27 New Dover Road
Canterbury
Kent
CT1 3DN
121oF/20LF
11

Brogdale Collections
Company Limited by Guarantee
ststement of Financial Activities
(including income and expenditure account)
Year ended 31 December 2023
2023
Restricted
funds Total fund$ Total funds
2022
Unreslricled
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Other trading activit￿S
Investment income
15.327
178,048
3.180
15,327
265,672
3,180
9,429
276,115
4,703
87.624
Total income
196.566
87.624
284,190
290,256
Expenditure
Expenditure on raising funds..
Costs of raising donations and
legacies
Expendilure on charitable activities
ToLIl expenditure
5.512
240.582
5,512
326,585
20,839
260.384
10,11
86.003
246.094
86.003
332,097
281,223
Net lexpenditUTeifincome and net
movement in funds
(49,528)
1.621
147,9071
9.033
Reconciliation of funds
Total funds brought forward
Total funds carried forward
(38.187)
(87.715)
42,336
4,149
{43,7581
14.884}
4,149
43.957
The 51aternent of financial acbvitie5 includes all gains and losses recognised in the year.
All income and expendrture derNe from continuing activities.
The notes on pages 14 to 23 forrn part ot these financial $tatem•nts.
12

Brogdale Collections
Company Limited by Guarantee
Statement of Financial Position
31 December 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
17
49,709
51,689
Current a$$ets
Stocks
Debtors
Cash at bank and in hand
18
19
1,067
11.998
82.584
1,067
4,739
137,374
95.649
143.180
Creditors-. amounts falling due within one year
Net current assets
20
15.223
16,827
80,426
126.353
Total assets less current liabilities
130,135
178,042
Creditors: amounts falling due after more than
one year
21
173.893
173.893
Nel Ilablllties
143.7581
4,149
Funds ofthe charity
Restricted funds
Unreslricled funds
43.957
187,7151
143,7581
42,336
138,1871
4,149
Total charity funds
24
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These fin8nei81 statements were approved by the board of tnjstees and aulhorised for issue on
.1%,. PrtV.,&f*£t, and are signed on behalf of the board by..
M J Trlgg
Truslo•
The notes on pages 14 to 23 fonn part ol these financial statements.
13

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 December 2023
General inforfnation
The charity 15 a public benefft entity and a private company limited by guarantee, registered in
England arKI Wales and a registered charity in England and Wales. The address of the
registered office is 1-3 Bfogdale Fam). Brogdale Road. Faversham. Kent. ME13 8XZ.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland., the Slalement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 Ichaflties
SORP IFRS 102}l and the Companies Act 2006
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial statements are prepared in sterling. wh￿h is Ihe fvnclKJnal currency of the enlity.
Going concem
The Iruslees have considered the going concem position of the charity taking into account post
year￿nd perforfflance. forecasts and the financial position of the charity. Despite a net tot81
funds deficit of £43.758 and an unrestricled fvnds deficit of £87.715. the trustees believe the
charity is a going concern. This is mainly due to the fact that the long term creditors of £173,893
is an interest free connecled party loan and the party ¢on¢emed has confirmed this will not be
recalled in the foreseeable future. At the end of year net Current assets were £88.426.
Therefore, there are no material uncertaintres atL)ut the charity's ability lo continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial ststements requires manage￿Ent to rnake judgements,
eslimales and assumptions that affect the amounts reported_ These eslirnale5 and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed lo be reasonable under the circumstances.
Fund accounting
Unreslricled funds are available for use at the discretion of the tnJstees to further any of the
charity's purposes.
Designated fvnds are unrestricted funds earmarked by the trustees for partiCLtlar future project or
commitment
Restricted funds are subjected to restrÈctions on their expenditure declared by the donor or
through the terms of an appeal. an¢Y fall into one of two sub4lasses- restricted income funds or
endowment lunds.
14

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Accounling policies {continuedJ
Incoming resources
All incoming resources are included in the slalemenl of financial activities when entitlement has
passed lo the charity.. il is probable that the ￿OnoMiC benefits associated with the transaction
will flow to the charity and the amount can be reliably meosured. The following specffic policies
are applied lo part￿￿lar categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift. re￿Ipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and enliWernent 15 established.
income from donated goods is measured al the fair value of the good5 unless thi5 IS
impractical to measure reliably, in which case the value is derived from the cost lo the donor
or the estimated resale value_ Donated facilits.es and services are recognised in the
accounts when received if the value can be reliabty measured. No amounts are included for
the contribub.on of general volunteers.
income from contracts for the supply of seNices is reeognised with the delivery of the
Contracted serviee. This is classified as unreslricled fvnds unless there is a contractual
requirement for it to be spent on a particular purpose and retumed if unspent, in which case
il may be regarded as (estricled.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred Expenditu￿ includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
financial activities lo which it ￿lateS..
expenditure on raising furKls includes the costs of all fundraising activities. events.
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activrties includes all costs incurred by a charity in undertaking
aelivities that further its charitable aims for thp. bpnefil of tts benefiGiaricJ, including those
support costs and costs relating lo Ihe govemance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expendrture on charitable activities.
I costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single actwity are allctaled directly to that activity. Shared costs are apportioned
tse￿een the acts'vities they contribute lo on a reasonable, justifiable and consistent basis
Tangible assets
Tangible assets are initially recorded al cost. and subsequently stated at cosl less any
accumulated depreciation.
15

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Ststements (confr"nuedJ
Year ended 31 December 2023
Accounting policies (continued)
Depreciation
Depreciation is Calculated so as to write off the cost Of valuation of an asset. le55 its re5Klual
value, over the useful economic life of that asset as follows..
Weather ststion
Beastie Garden
Office equipment
Other fixed assets
15Y• reducing balance
15% reducing balan
15¢Jh reducing balance
15Vo ieducing balan
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs lo complete and
sell. Cost includes all costs of purchase. costs of conversion and other c051s incurred in bllnging
the stock to ils present localh)n and condition.
Government grants
Government grants are recogni5ed using the accrnal model.
Under the accrual model. government grants relating lo ￿venue are recognised on a 5yslematic
basis over the periods in which the company recognises the related costs for which the grant is
intended to compensate. Grants Ihal are receivable as compensation for expenses or losses
already incurred or for the purpose of giving immediate financial support to the entity with no
future related costs are recognised in income in the period in which il becomes receivable.
Financial instruments
Financial instrunEnls are classified and accounted for, aeeording to the substsnce of the
conlraclual arrangements entered into.
Debtors and creditors with no stated interest rate and recetvable or payable within one year are
recorded at transaction pnce. Any losses arising from impairment are recognised in the profil and
loss account in other adminislralive expenses.
Loans and borrowings are inttially recognised at the transaction price including transaction costs.
Subsequently, they are measured at amorbsed cost using the effective interest rate method, less
impairment. If an arrangement constitutes a finance transaction it is ff*asured at present value.
Defined contribution plans
Contributions to defined contributDn plans are recognised as an expense in the period in which
the related service is provided.
Limited by guarantee
The company. is a private ￿rnPany limited by guarantee. and consequently does not have a
share capital. Each of it5 members is liable to contribute an amount not exceeding £1 towards
Ihe assets of the company in the event of liquidation.
16

Brogdale Collections
Company Limited by Guarantse
Notes to the Financial Statements (continu¢dJ
Year ended 31 December 2023
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Voluntary donations
3.327
3.327
Grants
Government grant income
12.000
12,000
15,327
15,327
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donations
Voluntary donations
1.429
4.000
5.429
Grants
Governmenl grant income
4,000
8,000
4,000
1.429
9,429
Charitable activities
Unres￿ted
Funds
Restricted Total Funds
Funds
2023
Fruit collection tours and education
Festivals and events
Grants
8,376
81,318
88.354
87.624
96,000
81,318
88.354
178,048
87,624
265.672
Ufirestricted
Funds
Restricted Total Funds
Funds
2022
Fruit collection tours and edUCat￿n
Festivals and events
Grants
93.704
49,355
10,001
93.704
49.355
133.056
123.055
153.060
123.055
276.115
17

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Statements (c¢)nlinuedJ
Year ended 31 December 2023
Other trading activities
Unrestricted Totsl Funds Unrestricted Totsl Funds
Funds
2023
Funds
2022
Room and equipment hi
Other income
Gift AKJ
2,138.
2,138
3.012
303
1.388
3,012
303
1,388
1.042
1,042
3.180
3.180
4.703
4,703
Investment incorne
unreStr￿ted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Bank interest receivable
Costs of raising donations and legacies
Unreslricled
Funds
Restricted Total Funds
Funds
2023
Costs of raising donations and legacies - Donations
5,512
5,512
Unrestricted
Funds
Restn'cled Total Funds
Funds
2022
Costs of raising donations and legacies - Donations
10,786
10.053
20,839
10. Expenditure on charitable activities by fund type
Unrestricted
Funds
Restn'cted Totsl Funds
Funds
2023
All charitable activities
Support costs
159,686
80,896
86.003
245.689
80.896
240.582
- 86.003
326.585
UnrestrKled
Funds
Reslricled Total Funds
Funds
2022
All charitsble acb'vilies
Support costs
88,037
64,490
92,289
15,568
180,326
80,058
152.527
107,857
260,384
18

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Statements (continuedj
Year ended 31 December 2023
11. Expenditure on charilable activities by activity type
Activities
undertaken
direcuy
Support Total funds
05ts
2023
Total fund
2022
All charitable activities
Governance costs
245.689
245,689
80,896
180.326
80.058
80,8
245,689
80.8
326.585
260,384
12. Net lexpenditureifincorne
Net lexpenditurellincome is stated after chargingl{credikn'ngl'.
2023
2022
Depreciation of tangible fixed assets
1.980
9,074
13. Auditors remuneration
2023
2022
Fees payable for the audit of the ffinanck31 stslements
8,000
14. Independentexamination fees
2023
2022
Fees payable to the independent examiner for.
Independent examination of the financial statements
1.500
15. Staff costs
The lolal staff costs and employee benefits for the reporting perK)d are ana￿Sed as follows..
2023
2022
Wages and salaries
Social security costs
Employer contributions to pension plans
Other employee benefits
127,227
5,355
2,580
1,485
93,518
4,136
2,184
391
136,647
100,229
The average head count of employees during the year was 13 (2022.. 10}. The average number
of full-time equivalent employees during the year is analysed as follows..
2023
No.
2022
No.
Charitable activities
Administralion, Marketing and Commercial
19

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Statements (conlityu¢(l)
Year ended 31 December 2023
15. Staff costs {conlinuedJ
No employee received empk)yee benefits of rwre than £60,1)00 during the year12022'. Nil).
16. Trustee remuneralion and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees_
No Iruslee expenses have been incurfed.
17. Tangible fixed assets
Weather
station
Beastie
Office Other fixed
Garden equipment
assets
Total
Cost
At 1 January 2023 and
31 December 2023
6,278
14.750
20.231
132,613
173.872
Depreciation
At 1 January 2023
Charge for the year
At 31 December 2023
3.910
355
8.C60
1,004
15.849
621
94,364
122,183
1,980
124,163
4.265
16.470
94,364
Carrying amount
At 31 December 2023
2,013
2,368
5,686
3.761
38.249
49,709
At 31 December 2022
6,690
4.382
38,249
51,689
18. Stocks
2023
2022
Raw materials and consumables
1.c￿7
1,067
19. Debtors
2023
2022
Trade debtors
Prepayments and accrued income
Other debtors
5,019
4,448
2,531
(4,691}
7.378
2.052
11.998
4.739
20

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2023
20. Credltots: amounts falling due within one year
2023
2022
. Bank loans and overdrafts
Trade creditors
Accruals and defeired income
Social security and other taxes
other creditors
1.035
1.032
8.229
2.378
2.549
4,213
9,275
2,806
533
15.223
16.827
21. Creditors: amounts falling due after more than one year
2023
2022
Other creditors
173.893
173,893
22. Pensions and other post retirement benefrts
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation lo defined
contribution plans was £2,58012022." £2,184).
23. Government grants
The amounts recognised in the financial slatemenls for govemment grant5 are as follows".
2023
2022
Recognised in income from donations and legacies-.
Government gfanls income
12,000
4,000
24. Analysis of charitable funds
Unrestricted funds
At
31 December
2023
At
1 January 2023
Incor￿ Expenditure
Transfers
General funds
138.1871
1￿,566
1246,0941
187.7151
At
31 Oecember
2022
At
1 January 2022
Income Expenditure
Transfers
General funds
134.0751
159.201
1163,3131
{38,1871
21

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Statements (continu¢dJ
Year ended 31 December 2023
24. Analysis of charitable funds {conts"nuedJ
Restricted funds
At
31 December
2023
At
1 January 2023
In¢offe Expenditure
Transfers
Bee Project
8easlie Garden
Space garden
Weather slat¥)n
Core funding
Driveway
World Music garden
Filming project
Brogdale book
Education equipment
Fund Raising Manager
School Travel
REST- Hanami
Other fvnds
5.115
18251
600
{812}
{3601
4,303
11,185)
600
1,444
{1201
(65.000)
65.000
1.583
545
593
7.843
6.030
2.000
1,583
111
593
7,177
4,883
(4341
16661
(1,1471
112,0001
{2,8681
10.000
5.470
5.000
2.154
5.000
7.602
5,000
11.846
17,288
(2,5961
186,0031
15,0001
42.336
87.624
43.957
Al
31 December
2022
At
1 January 2022
Irm Expenditure
Transfers
8ee Project
Beastie Garden
Space garden
Weather stslion
Core funding
Driveway
World Music garden
Filming project
Brogdale book
Education equipment
Fund Raising Manager
School Travel
REST- Hanami
Other funds
5.893
1274)
604
1.684
1778)
1551)
141
1120)
{104.100)
1667)
5,115
18251
600
1,564
104.100
2,250
545
593
1.343
1735)
1,583
545
593
7,843
6.030
2.000
6.500
8.455
12,000
(1.690)
(10,000)
17.288
17.288
29,191
131.055
(117.910)
42.336
22

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Ststements leorttsnuedj
Year ended 31 December 2023
25. Analysis of net assels between funds
Unreslricted
Funds
Reslricled Total Funds
Funds
2023
Tangible fixed assets
Current asse15
Creditors less th8n 1 year
Creditors greater than 1 year
Net Ilabilltles
42,010
51,692
115.2231
1173,8931
{95.4141
7,699
43,957
49,709
95,649
{15,2231
1173.893)
{43,7581
51.656
Unrestricted
Funds
Restr￿ted Total Funds
Funds
2022
Tangible fixed as5els
Current assets
Creijilors less than 1 year
Creditors greater than 1 year
Net liabilities
43,071
109,462
(16,827)
{173,893}
138.187)
8.618
33,718
51,689
143,180
116,8271
1173,8931
4,149
42,336
26. Related parties
There is an interest free loan from a fonw Trustee. At the year end the balance due was
£173,89312022.' £173.8931.
23