COMPANY REGISTRATION NUMBER: 06221780
CHARITY REGISTRATION NUMBER: 1135678
Brogdale Collections
Company Limited by Guarantee
Unaudited Financial Statements
31 December 2024
BURGESS HODGSON AUDIT LIMITED
Chartered accountants
Camburgh House
27 New Dover Road
Canterbury
Kent
CT13DN

Brogdale Collections
Company Limited by Guarantee
Financial Statements
Year ended 31 December 2024
Page
Trustees, annual report (incorporating the directorfs report)
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
10
Notes to the financial statements
11

Brogdale Collections
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Director's Report)
Year ended 31 December 2024
The trustees, who are also the directors for the purposes of company law, present their report and th8
unaudited financial statements of the charity for the year ended 31 December 2024.
Reference and adminlstrative detalls
Registered charity name
Brogdale Collections
Charity registration number
1135678
Company reglstration number 06221780
Principal office and registered 1-3 Brogdale Farm
office
Brogdale Road
Faversham
Kent
ME13 8XZ
The trustees
N G Franklin
CGLane
H T Pettit
A J Ferguson
D A Josephs
M J Trigg
PARoe
TFGLaDall
(Resigned 24 May 2024)
{Appointed 24 May 2024)
(Reslgned 17 February 2025)
Independent examlner
Andrew Collyer
Burgess Hodgson Audit Limited
Camburgh House
27 New Dover Road
Canterbury
Kent
CTI 3DN

Brogdale Collections
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 December 2024
Structure, governance and management
Governing document
The charity is controlled by its goveming document, a deed of trust, and constitutes a limited
company, limited by guarantee, as defined by the Companies Act 2006.
Brogdale Collections was incorporated on 23 April 2007, and became a registered charity on 27 April
2010.
The company is constituted by ils revised Memorandum and Articles 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 assislance including assisting the Executive and participating on various project teams. This
is in addition lo the specific roles of Chair, Treasurer, Honorary Secretary and a Director deputed lo
act as the key liaison between the Board and the Executive.
Brogdale Collections welcomes new Trustees, with relevant expertise and enthusiasm. They would be
given a full induction, including tours of the site and the National Fruit Colleclion as well as a history of
the Charity, its current policies and its projects, plans and aspiralions.
Organisational structure
The board of trustees meets regularly throughout the year lo ensure appropriate govemance and to
establish the strategic direction of the organisation, and monitoring its progress, whilst delegating the
day to day responsibility for the operations of the charitable company to the Operations Manager.
Related parties
There Is an Inlerest-free loan from Mr A J Hilller who previously seNed as a truslee. At 31.12.24, thls
amounted to £173,893. Mr Hillier has confirmed that this loan will not need lo be repaid in the near
future.
Objectives and activities
Objectives
Brogdale is home to The National Fruit Collection (NFC) one of the largest and most dSverse in the
world. As such it is a national as well as a local asset, in terms of our heritage, horticultural history and
diversity.
Brogdale Collections is the charity whose aims are lo provide access for the public to the Collection
and public engagement with the Collection. This includes visits to Brogdale, including guided tours
organized by the Charity. It also includes providing information, delivering courses and education,
organising festivals and events, as well as outreach activities promoting the local, national and
international significance of the Collection, the importance of horticulture and biodiversily, of healthy
eating and lifestyles. the environment as well as our heritage.

Brogdale Collections
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Dlrector's Report) (continued)
Year ended 31 December 2024
Brogdale offers a rich diversity of fruit trees. which enable Ihe public to enjoy nature and Ihe
environment, particularly at blossom time and at harvest when a wide range of varieties can be seen,
tasted and bought. Brogdale Collections aims to ensure Ihat this can continue. Without the Charity,
there would be no public access to the National Fruit Collection, and little public profile.
WithoLFt this public interest and profile, the Collection and the other trees at Brogdale could be at risk.
Several old orchards at Brogdale were planned to be grubbed up, including some NFC orchards as
part of a planned regeneration every 20 years or so. Bul these orchards contain many old and rare
varieties and are of interest to the general public. Brogdale Collections has taken over their
management, and the associated costs. Without the Charity these trees at Brogdale would be lost
forever.
Since the NFC is a scientific collection. there are restrictions 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 limitations, so the public has been able to visit
them more freely. and even for PYO which enables Ihe range and diversity of fruit lo be enjoyed by all.
As well as the herilage and history, greater emphasis is being asked for, and being provided regarding
the importance of our food. its origins. its suslainabilily and the need for a healthy diet and lifestyle.
We offer Gustomised food activities and events. usin9 our extensive knowledge. skills, and experience
and in collaboration with outslanding partners. Increasing people's understanding of the role food
plays in their daily lives, will encourage positive choices, habits and behaviours, resulting in an
increase in personal and community wellbeing. All these activities are rooted in the National Fruit
Collection which increases public awareness and commitment for this unique national asset.
Whilst many know about Brogdale and the National Fruit Collection, and fully support our objectives,
many do not realise Ihal Brogdale Collections, the Charity receives no Government or direct funding
for its activities. Hence it relies on its own income generation and the support of key funding
organisations. 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 information and education, working closely with our invaluable team of
volunteers. Brogdale Collections relies heavily on these local volunteers, and we are extremely
grateful.
In setting the charity's objectives, the trustees have given careful consideration to the Charity
Commission's guidance on public benefit. The trustees are satisfied that the charity's activities have
been for the public benefit.
Achlevements and performance
Background 2023
Up lo 2019, the Chariiy had buill up a range of activities and events, increasing visitor numbers to over
17.000. This meant that the Charity delivered a profit of £37,504 and had built up reserves for further
development. Then Covid hil. Fortunately, these reserves, together with tight fiscal management, and
the help of several funders, meant that we survived the "Covid years"
But the following years were very difficult for the Charity and 2023 saw a significant loss. Funders had
exhausted their money during the previous period, so funding levels were less than hoped. Also,
public behaviour was slow to return to pre-covld patterns, and vlsltors were less than expeclatlons
and well below 2019
With depleted reseNes we were also not able to make the investment in major events, such as the
successful apple festivals prior lo Covid. These also represent a risk as they are weather dependent: a
fact illustrated by the failure of the cherry crop in 2023, which was a once in a generation situation.
Hence, we were not able to have a cherry festival, nor our very popular cherry lours and cherry sales.

Brogdale Collections
Company Limited by Guarantee
Trustees, Annual Report {Incorporating the Director's Report) {contlnuéd)
Year ended 31 December 2024
2024
The year 2024 has enabled us to return to stability, with a small profit, and establishing a range of
activities that have proved successful and will create a base for further growth in 2025.
We are happy to list the major achievements below.
The Heritage Orchards
The main interest of DEFRA with the NFC is the continuity of graft-wood material for future
generations and for scientific research. As such, they have a programme to replace trees every 20
years or so. Yet, the old Irees slill are productive and provide more interest lo the public than Ihe very
young trees that they are replaced with.
Brogdale Collections, the Charity has tried to save these heritage orchards and their Irees by taking
over responsibility for them from DEFRA. These include heritage apple, pear. plum, cherry, gage and
qLFince trees that the NFC considered surplus to requirements and would othe￿iSe have destroyed.
In 2024 we had a total of 6.5 hectares. This enabled us to provide much greater access to the
orchards for our local communities and the public and for the many schools who visit. In early 2025 we
will take over responsibility for an additional 1.25 hectares of cherries from DEFRA- the NFC3 cherry
collection, which they were planning lo destroy this winter. But taking on such orchards Greates a
heavy cost for us, so we will release 0.92 of our existing 6.5 hectares of orchards. Although
disappoinling, the ones being lost are those with the least benefit to the public and are far away from
where the public usually walks. The costs saved will enable us to take on the cherries.
These heritage orchards represent a major cost for the Charity, including the employment of two
orchardisls. They are employed for pruning and other winter tasks, together with helping with events,
and from June onwards in harvesting the fruit for the public to enjoy.
The Ornamental Orchards
The Charity has also created a 240-tree ornamental cherry tree collection to replace a much smaller
one that DEFRA and Reading University did grub up in 2019. Although very attractive and interesting,
especially at blossom time, they were considered unnecessary.
In planting Ihe larger orchard al our own considerable cost, we have been able to increase the number
of varieties. extend the flowering period and have trees that are more disease resistant. We now use
these trees and other resources at Brogdale for a range of hands-on educational. leisure, well-being
and volunteering activities for adults and young people.
But they have also been key to our spring programme of evenls. The blossom period, together with
harvesl lime, is a key part of our season, attracting many visitors. To emphasis Ihis, we introduced the
Hanami festival, which is an important aspect of Japanese culture. Gelebrating the spiritual annual
"rebirth" of nature. We were able to re-instate this feslival in 2024, with the help of the Japanese
Embassy. With almost 1000 visitors on one day, we plan to extend this to two days in 2025.
Events and festivals
Not having the funds in 2024 for larger festivals and events, we were able to run a series of seasonal
community festivals and small events. We use these to achieve our charitable objectives of educating
the public about our horticultural heritage and diversity and promoting healthy and sustainable
lifestyles. These have been very successful, especially our "heritage orchards" weekends. These also
enable visitors to see the diversity of fruil, and to pick them themselves.

Brogdale Collections
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (¢ontlnuèd)
Year ended 31 December 2024
In 2025 we will increase the number and frequency, every weekend from mid-June (cherries) to late
October (apples). We will re-introduce the various fruit festivals for cherries, plums, and apples. As
well as these major events, in 2024 we also organised spring blossom tours, fruit trails, and a cider
festival. In addition, we have welcomed visitors all year round for self-guided walks and provided
guided tours of our orchards.
Youth education activities
Central to our mlssion is our educational work with young people. The collection, and the trees we are
now responsible for, constitute a wonderful resource to use to give children knowledge and practical
skills and experiences relaling to sustainable food production, healthy eating, STEM subjects and the
natural environment.
Education is a key driver for the Charity. In 2024 school visits have increased by almost 30 % with
1963 children visiting which is almost double that for 2022 (plus a further 600 via our outreach
programme which is three times that for 2023).
Our Gardens
In addition, our Garden for Wildlife, has functioned as an outdoor classroom and features a bee hotel,
pond and bog habilals, raised beds, a sensory garden, a compost area, a rock habitat, and a
wildflower meadow. We also have a World Music garden. Our Weather garden, sited next lo the Met
Office weather station enables children to make meteorological measurements and learn how the
weather and climate affect our trees.
The Newton Space Garden
Next to the we8ther garden we have started to construct the Newton Space Garden.
A partnership project involving the UK Space Agency is centred on an apple tree grown from a seed
from the Lincolnshire tree that inspired Sir Isaac Newton's theory of gravity. and which was taken into
space by UK astronaut Tim Peake.
We have constructed a space dome made of willow which creates a central focus next to the "space
sapling" In 2025 we will extend this further, with the installation of a willow entrance tunnel, and extra
planting. We have also installed an "advenlure trail" which takes the children from the dome
(positioned as the "sun") through various "planel beds" explaining the universe. Each "planet" is
located in proportion to their distance from the sun. and their sizes are also in proportion to each other.
With additional trees being planted wilh 'space" connections, this is a unique and inspiring garden in
which to leach children (and adullsl in an exciting way the significance of the universe, climate and the
weather, and their effects on horticulture, growing and food.
New Walks and Signage
Although access to the National Fruit Collection is limited, mainly with guided tours, the addition of our
heritage orchards allows freer access for the public. To support Ihis, in 2025 we are introducing 4 new
walks:
a long walk
a shorter walk
a Young Explorers trail, and
a shorter, more accessible trail on smoother terrain, for those who have less energy, time or may
have a health issue (NB we do have two suitable outdoor wheelchairs available on site).
With these walks we will install new signage and information boards to inform, and to educate and for
the public lo enjoy.

Brogdale Collections
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 December 2024
Frult
Fruit is core to our mission with it being key that visitors can see, taste and buy fruit al Brogdale.
Without it, the whole being of the Charity is threatened. This has involved the Charity taking on a
significanl financial Gommilment, with its orchards, and the responsibility of harvesting Ihe fruit itself.
But it does mean that Ihe public can enjoy not only the trees at Brogdale but also its fruil.
Wilh the diversity of fruit, and the varieties we also aim for the public to appreciate that biodiversity.
Our school visits often include picking the fruit and then using it, either preparing meals to take home
or by pressing the fruit to drink. We have found that the best way to illustrate the biodiversity of the
frult, and the range of varieties avai18ble, is by the public being able to see. pick and taste the fruit.
Innovation
2024 saw the Charlty develop its aclivities but within tight financial parameters. These have proved
successful, and in 2025 we will build on these successes. increasing their number and frequency.
But we also recognise the value of innovating, trying new ways of working and adapting the range of
activities that we deliver on site for Ihe benefit of the community and to reach new audiences for
Brogdale Collections.
Financial review
Financial position
Total incomin9 resources for the year 2024 totalled £434,053 compared to £284.190 in the prior year,
based on increased activity.
Total resources expensed in 2024 were £412,599 compared to £332,097 in the prior year. The main
expense is staff cost of £174,715. other significant cosls are direct expenses relating to our festival
events and educational visits.
The financial result for the year 2024 was a small profit of £21,454, reflecting the strenuous efforts to
encourage visitors, and more events and activities, plus successful efforts at fund-raising. The latter
still represents 450/0 of income, so we are extremely grateful for such support. The year 2024 has
enabled us to return to stability, with a break-even position after the losses of 2023, and eslablishing a
range of activities that have proved successful and will create a base for further growth in in 2025.
The charity has a healthy cash balance of £136,229 at the end of 2024. compared to £81,549 in the
previous year.
Resenies policy
The Trustees have a target of holding reserves equivalent to 3 months oparating expenditure.
However so far this has not been possible due to Brogdale Collections going through a
developmenllgrowth phase. Al the end of year net current assets were £97,534. A £173,893 interest
free trustee's loan is also due, however the trustee concerned has confirmed this will not be recalled in
the foreseeable future. On this basis the Trustees consider that the assets are sufficient for the
purpose of Brogdale Collections, continued viability.

Brogdale Collections
Company Limited by Guarantee
Trustees. Annual Report {Incorporatlng the Director's Report) (¢onlinu•dJ
Year ended 31 December 2024
Golng concern
After making appropriate enquiries. the Trustees have a reasonable expeclalion thal Ihe company has
adequate resourGes to continue in operational existence for the foreseeable future. For Ihis reason
they continue lo adopt the going concern basis in preparing the financial statements.
Trustees. responsibilities statement
The trustees, who are also directors for the purposes of company law, are responsible for preparing
the tmstees, 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 charity trustees lo prepare financial statements for each year which give a true and
fair view of the state of affairs of the charitable company and the incoming resources and application
of resources, including the income and expendilure, for that period.
In preparing these financial statements, the trustees are required lo-
select suitable accounting policies and then apply them consistenlly.,
observe the methods and principles in the applicable Charities SORP,.
make judgments and accounting estimates that are reasonable and prudent.,
prepare the financial statements on the going concern basis unless il is inappropriate to
presume Ihat the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient lo show and
explain the charity's transactions and disclose with reasonable accLFracy at 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 detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The Iruslees, annual report was approved on 21 July 2025 and signed on behalf of the board of
trustees by..
M J Trigg
Trustee

Brogdale Collections
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Brogdale Collections
Year ended 31 December 2024
I report to the trustees on my examination of the financial statements of Brogdale Collections ('the
charity,) for the year ended 31 December 2024.
Responsibilities and basis of report
As the trustees of the company {and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act'l.
Having salisfied myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Acl and are eligible for independent examination, I report in respect of my examination of
the charity's accounts as carried oul under section 145 of the Charities Act 2011 {'Ihe 2011 Act,). In
Garrying out my examination I have followed the Directions given by the Charity Commission under
section 145(51(b) of the 2011 Act.
Independent examiner's statement
Since the charity'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 to undertake the examination
because l arn a member of the Institute of Chartered Accountants in England and Wales (ICAEWI,
which Is 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 charity as required by section 386 of the
2006 Act" or
the financial statements do not accord with those records-, or
the financial statements do not comply wilh the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'lrue and fair, view which
is not a matter considered as part of an independent examination., or
the financial statements have nol been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
Gharities 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 lo enable a proper understanding of the
accounts to be reached.
Andrew Collyer
Burgess Hodgson Audit Limited
Independent Examiner
Camburgh House
27 New Dover Road
Canterbury
Kent
CT13DN
ztS4 J,{

Brogdale Collections
Company Limited by Guarantee
Statement of Financial Activlties
{including income and expenditure account)
Year ended 31 December 2024
2024
Restricted
funds Total funds
2023
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
other trading activities
Investment income
1,756
393,096
7,153
33
1,756
425.111
7,153
33
15.327
265.672
3.180
32,015
Total income
402,038
32,015
434,053
284,190
Expenditure
Expenditure on raising funds..
Cosls of raising donations and
legacies
Expenditure on charitable activities
Other expendilure
Total expenditure
22.986
365,472
{200)
388,258
22,986
389,813
(200)
412.599
5,512
326,585
10,11
12
24,341
24,341
332,097
Net Incomel(expendlture) and net
movement in funds
13,780
7,674
21,454
{47,907)
Reconcilialion of funds
Total funds brought fO￿ard
Total funds carrled forward
(87.7151
(73.9351
43,957
(43,758)
(22,304)
4,149
51.631
(43,758)
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 11 to 20 fomi part of theso financial statements.

Brogdale Collections
Company Limited by Guarantee
Statement of Financial Position
31 December 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
18
44,619
49.709
Current assets
Stocks
Debtors
Cash at bank and in hand
19
20
5,571
15,741
136,229
1,067
11,998
81,549
157,541
94,614
Creditors: amounts falling due within one year
Net current assets
21
60,007
14,188
97,534
80,426
Total assets less current liabilities
142,153
130,135
Creditors: amounts falling due after more than
one year
22
173,893
173,893
Net liabilities
(31,740)
{43,758)
Funds of the charlty
Restricted funds
Unrestricted funds
32,116
(63,856)
{31,740)
43,957
(87.715)
(43.758)
Total charlty funds
26
For the year ending 31 December 2024 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required Ihe company to obtain an audit of its financial statements for the
year in question in aGGordance with section 476-
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statemenls were approved by Ihe board of trustees and authorised for issue on 21
July 2025, and are signed on behalf of Ihe board by-
M J Trigg
Trustee
The notes on pages 11 to 20 form part of these financial statements.
10

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 December 2024
General informatlon
The charity is a public benefit entily and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the
registered office is 1-3 Brogdale Farm, Brogdale Road, Faversham, Kent, ME13 8XZ.
Statement of compliance
These flnancial stalemenls have been prepared in complSance wilh FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Slatement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republlc of Ireland {FRS 1021 (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
The financial stalements are prepared in sterling, which is tho functional currency of the entity.
Going concern
The trustees have considered the going concern position of the charity laking into account post
year-end performance, forecasts and the financial position of the charity. Despite nel liabilities of
£31,740 and an unrestricted funds deficit of £63,856, 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
connected party loan and the party concerned has confirmed this will not be recalled in the
foreseeable future. At the end of year net current assets were £97,534.
Therefore, there are no material uncertainties about the charity's abilily to continue.
Judgements and key sources of estimation uncertainty
The preparalion of the financial statements requires management to make judgements,
estimates and assumplions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Fund accountTng
Unrestricted funds are available for use al the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or
endowmenl funds.
11

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 December 2024
Accounting pollcles fcontlnu8d)
Incoming resources
All Incoming resources are included in the statement of financial activities when enlitlemenl has
passed to the Gharity. it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cosl to the donor
or the estimated resale value. Donated facilities and seNices are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from conlracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activilies, events.
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activilies includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned lo charitable
activities.
other expenditure includes all expenditure thal is neither relaled to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
altribulable to a single activity are allocated directly to Ihat activity. Shared costs are apportioned
between Ihe activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation.
12

Brogdale Collections
Company Limited by Guarantee
Notes to the Financlal Statements (contlnued)
Year ended 31 December 2024
Accounting policies (contlnu8d)
Depreciation
Depreciation Is calculated so as to write off the cost or valuation of an asset, less ils residual
value, over the useful economic life of Ihal asset as follows..
Weather station
Beastie Garden
Office equipment
Other fixed assets
150/0 reducing balance
150/0 reducing balance
150/0 reducing balance
15¥0 reducing balance
Stocks
Stocks are measured at Ihe lower of cost and estimaled selling price less costs to complete and
sell. Cost includes 811 GOSts of purchase, costs of conversion and other costs incurred in bringing
the stock lo its present location and condition.
Government grants
Government grants are recognised using the accrual model.
Under the accrual model, government grants relating to revenue are recognised on a systematic
basis over the periods in which the company recognises the related costs for which the grant is
intended to compensale. Grants that are receivable as compensation for expenses or losses
already incurred or for the purpose of giving immediate financial support lo the entity with no
future related costs are recognised in income in the period in which it becomes receivable.
Financlal instruments
Financial instruments are classified and aGcounted for. according to Ihe subslance of the
contraclual arrangements entered into.
Debtors and creditors with no stated interest rale and receivable or payable within one year are
recorded at transaction price. Any losses arising from Impairment are recognised in the profit and
loss account in other administratlve expenses.
Loans and borrowings are initially recognised al the transaction price including iransaction costs.
Subsequently, they are measured at amortised cost using ihe effective inlerest rate method, less
impairment. If an arrangement constitutes a finance transaction il is measured al present value.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided.
Llmited by guarantee
The company is a private company limited by guarantee, and consequently does not have a
share capital. Each of its members is liable to contribute an amount not exceeding £1 towards
the assets of the company in the event of liquidation.
13

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Statements fcontlnued)
Year ended 31 December 2024
Donatlons and legacles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donatlons
Voluntary donations
1,756
1,756
3,327
3,327
Grants
Government grant income
12,000
12,000
1,756
1.756
15,327
15,327
Charitable actlvltles
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Fruit colleclion tours and education
Festivals and events
Grants
119,532
73,067
200,497
119,532
73,067
232,512
32,015
393,096
32,015
425,111
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Fruil 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
Other tradlng activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Room and equipment hire
Gift Aid
7,016
137
7,016
137
2,138
1,042
2,138
1,042
7,153
7,153
3,180
3,180
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Bank interest receivable
33
33
11
14

Brogdale Collections
Company Limited by Guarantee
Notes to the Flnancial Statements (conlinued)
Year ended 31 December 2024
Costs of raising donatlons and legacles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Costs of raising donations and
legacies - Donations
22,986
22,986
5,512
5,512
10. Expenditure on charltable actlvities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
All charitable activities
Support costs
287,480
77,992
23,511
830
310,991
78,822
365,472
24,341
389,813
Unrestricted
Funds
Restricted Total Funds
Funds
2023
All charitable activities
Support costs
159,686
80,896
86,003
245,689
80,896
240.582
86,003
326,585
11. Expenditure on ¢harltable actlvltles by activlty type
Activities
undertaken
directly
Support Total funds
costs
2024
Total fund
2023
All charitable activities
Governance costs
310.991
310,991
78,822
245,689
80.896
78,822
310.991
78,822
389,813
326,585
12. Other expendlture
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Gain on disposal
{200)
(200)
13. Net incomel(expendlture)
Net incomel{exp8nditure) is stated after chargingl(credlting):
2024
2023
DepreGialion of tangible fixed assets
7,557
1,980
15

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 December 2024
14. Auditors remuneratlon
2024
2023
Fees payable for the audit ofthe financial statements
8,000
15. Independent examlnatlon fees
2024
2023
Fees payable lo the independent examiner for..
Independent examination of the financial statements
1,750
16. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2024
2023
Wages and salaries
Social security costs
Employer contributions to pension plans
Other employee benefits
164,509
6,968
3,238
1,548
127.227
5,355
2,580
1,485
176,263
136,647
The average head count of employees during the year was 14 {2023.' 13). The average number
of full-time equivalent employees during the year is analysed as follows:
2024
2023
Charitable activities
Administration. Marketing and Commercial
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
17. Trustee remuneratlon and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the truslees.
No trustee expenses have been incurred.
16

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Statements (¢ontlnu•dJ
Year ended 31 December 2024
18. Tanglble flxed assets
Weather
station
Beastie
Office Other fixed
Garden equipment
assets
Total
Cost
At 1 January 2024
Additions
Disposals
At 31 December 2024
6,278
14,750
20,231
132.613
2,467
{200)
134,880
173,872
2,467
(200)
176,139
6,278
14,750
20,231
Depreciation
At 1 January 2024
Charge for the year
Disposals
At 31 December 2024
4,265
302
9,064
853
16,470
532
94,364
5,870
(200)
100,034
124.163
7.557
(200)
131.520
4,567
9,917
17,002
Carrying amount
At 31 December 2024
1.711
4,833
3,229
34,846
44,619
At 31 December 2023
2,013
5,686
3,761
38,249
49,709
19. Stocks
2024
2023
Raw materials and consumables
5.571
1,067
20. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
Other debtors
8,718
3,921
3,102
5,019
4,448
2,531
15,741
11,998
21. Credltors: amounts falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
Social security and other taxes
Other creditors
10,822
45.404
3,219
562
1,032
8,229
2,378
2,549
60,007
14,188
17

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Statements (¢ontinued)
Year ended 31 December 2024
22. Creditors: amounts falling due after more than one year
2024
2023
Other creditors
173,893
173,893
23. Deferred Income
2024
2023
Amount deferred in year
45,000
24. Pensions and other post retirement beneflts
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
Contribution plans was £3.238 (2023: £2,580).
25. Government grants
The amounts recognised in the financial statements for govemment grants are as follows:
2024
2023
Recognised in income from donations and legacies:
Government grants income
12,000
26. Analysis of charltable funds
Unrestricted funds
At
31 December
2024
At
1 January 2024
Income Expenditure
Transfers
General funds
(87,715)
402,038
(388,258)
10,079
{63,856)
At
31 December
2023
At
1 January 2023
Income Expenditure
Transfers
General funds
(38,187)
196,566
(246,094)
{87,715)
18

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Statements (continuedj
Year ended 31 December 2024
26. Analysls of charltable funds fcontinued)
Restricted funds
At
31 December
2024
At
1 January 2024
Income Expenditure
Transfers
Bee Project
Beastie Garden
Space garden
Weather station
Core funding
Driveway
World Music garden
Filming project
Brogdale book
Education equipment
Fund Raising
Manager
School Travel
REST- Hanami
REST- Omam
Cherry
REST- Signage
Other funds
4,303
(1,185)
600
1,444
(4,303)
1,185
14,500
118,133)
(3,033)
(1.444)
1,583
111
593
7,177
4.883
(1,583)
{111)
(593)
(1,900)
{4,8831
2,000
7,277
7,602
5,000
1,165
4,000
1830)
(5,000)
(937)
7,000
4,000
5,350
5.000
{378)
4,972
11.900
6,900
(11,846)
(19,515)
11,846
43.957
32.015
(24.341)
32.116
At
31 December
2023
At
1 January 2023
Income Expenditure
Transfers
Bee Project
Beastie Garden
Space garden
Weather station
Core funding
Driveway
World Music garden
Filming project
Brogdale book
Education equipment
Fund Raising
Manager
School Travel
REST- Hanami
REST- Ornam
Cherry
REST- Signage
Other funds
5,115
(825)
600
1,564
(812)
(360)
4,303
(1,185)
600
1,444
(120)
(65,000)
65.000
1,583
545
593
7,843
6,030
1,583
111
593
7.177
4.883
(434)
(666)
(1.147)
2,000
10,000
5,470
5,000
(12,000)
(2,868)
5,000
7,602
5,000
17,288
2,154
{2,596)
(86,003)
{5,000)
11,846
42,336
87,624
43,957
19

Brogdale Collections
Company Limited by Guarantee
Notes to the Financial Statements (eontlnu8dJ
Year ended 31 December 2024
27. Analysls of net assets between funds
UnrestriGted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less Ihan 1 year
Creditors greater than 1 year
Net liabilities
38,075
131,969
{60,007)
(173,893)
(63,856)
6,544
25,572
44,619
157,541
(60,007)
(173.893)
(31,740)
32,116
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Currenl assets
Creditors less than 1 year
Creditors greater than 1 y8ar
Not liabilities
42,010
51,692
{15,223)
(173,893)
{95,414)
7,699
43,957
49,709
95,649
(15,223)
{173.893)
(43,758)
51,656
28. Related parties
There is an interest free loan from a Trustee. At the year end the balance due was £173,893
(2023: £173,893).
20