Swindon Allotment & Leisure Gardens Association ANNUAL GENERAL MEETING 2022
Chair’s Report
This is the first in-person Annual General Meeting that we have had since 2019. For the last two years we managed to do our AGMs remotely but as advised by the Charity Commission.
Like all of us – and indeed all organisations – these have been challenging years. We managed to keep Salga, not only going, but thriving, with the Salga shop, zoom meetings and talks and even arranging the Horlticultural Show, the Schools Garden competition and a holiday in 2021. Recently we had our first outing to the RHS’s Malvern Show.
Salga has a number of volunteers who help in various ways and we couldn’t run half the things we do without them. Examples are by running the shop, serving in the shop, unloading shop supplies from lorries, arranging speakers for monthly meetings, organising outings (and the 2021 holiday), helping produce the newsletter, judging the schools garden competition entries, running the seed scheme which gives us great savings on seeds, making tea at the monthly meetings, organising raffles, keeping the website up to date, as well as the Show Committee which runs a brilliant horticultural show each year, and our own committee who manage our finances and try and keep us legal and moving forward. (I hope I haven’t missed anyone out.). We do, however, have a need for more people to organise things and make decisions. Our committee is now quite small due to health and ageing, and we are losing our amazing secretary, Sue Stevens, who is retiring. Working with Sue has been a delight and I would like her to know that we would welcome her back at any time if she has a break and feels at a loss or misses us.
I’ve loved being Chair but am aware that having Denis as the membership secretary and myself as the chair does make Salga vulnerable. I propose to stand down as Chair next year, both because of this and also because I am getting older and think Salga would benefit from some new input.
We haven’t had any nominations for the committee but I am happy to take them from the floor if anyone thinks they have got a bit of time and would like to help. Alternatively, if anyone would like to know more before they commit themselves, please have a word with myself or one of the committee after the meeting, or come to a committee meeting and see what you think.
Cindy Matthews CINDY MATTHEWS Chairman
Swindon Allotment and Leisure Garden Association
Charity No. 1138814
Trustees' Report and Unaudited Accounts
31 December 2021
Swindon Allotment and Leisure Garden Association Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Accounts | 8 to 16 |
Page 1
Swindon Allotment and Leisure Garden Association Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2021.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1138814
Trustees
The following trustees served during the year:
C. Bentley
S.E. Camburn
V. Dipper
J. Edgerton
P.J. Hawker
J. Lewis
C.E. Matthews
D.W. Matthews
-
D. Reeve
-
S. Stevens
-
E. van dar Vaart
Accountants
Daniel Coles Accountancy Services 28 Tiverton Road
Swindon Wiltshire SN2 1AS
ACHIEVEMENTS AND PERFORMANCE
Page 2
Swindon Allotment and Leisure Garden Association Trustees Annual Report
Chair’s Report
This is the first in-person Annual General Meeting that we have had since 2019. For the last two years we managed to do our AGMs remotely but as advised by the Charity Commission.
Like all of us – and indeed all organisations – these have been challenging years. We managed to keep Salga, not only going, but thriving, with the Salga shop, zoom meetings and talks and even arranging the Horlticultural Show, the Schools Garden competition and a holiday in 2021. Recently we had our first outing to the RHS’s Malvern Show.
Salga has a number of volunteers who help in various ways and we couldn’t run half the things we do without them. Examples are by running the shop, serving in the shop, unloading shop supplies from lorries, arranging speakers for monthly meetings, organising outings (and the 2021 holiday), helping produce the newsletter, judging the schools garden competition entries, running the seed scheme which gives us great savings on seeds, making tea at the monthly meetings, organising raffles, keeping the website up to date, as well as the Show Committee which runs a brilliant horticultural show each year, and our own committee who manage our finances and try and keep us legal and moving forward. (I hope I haven’t missed anyone out.). We do, however, have a need for more people to organise things and make decisions. Our committee is now quite small due to health and ageing, and we are losing our amazing secretary, Sue Stevens, who is retiring. Working with Sue has been a delight and I would like her to know that we would welcome her back at any time if she has a break and feels at a loss or misses us.
I’ve loved being Chair but am aware that having Denis as the membership secretary and myself as the chair does make Salga vulnerable. I propose to stand down as Chair next year, both because of this and also because I am getting older and think Salga would benefit from some new input.
We haven’t had any nominations for the committee but I am happy to take them from the floor if anyone thinks they have got a bit of time and would like to help. Alternatively, if anyone would like to know more before they commit themselves please have a word with myself or one of the committee after the meeting, or come to a committee meeting and see what you think. CINDY MATTHEWS
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 3
Swindon Allotment and Leisure Garden Association Trustees Annual Report
Signed on behalf of the charity's trustees
C.E. Matthews Trustee 04 May 2022
Page 4
Swindon Allotment and Leisure Garden Association Independent Examiners Report
Independent Examiner's Report to the trustees of Swindon Allotment and Leisure Garden Association
I report to the trustees on my examination of the financial statements of Swindon Allotment and Leisure Garden Association for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Daniel Henry Coles MAAT AATQB
Licenced and regulated by The Association of Accounting Technicians under licence number 1005882 Daniel Coles Accountancy Services
28 Tiverton Road
Swindon
Wiltshire
SN2 1AS 04 May 2022
Page 5
Swindon Allotment and Leisure Garden Association Statement of Financial Activities
for the year ended 31 December 2021
| Notes Income and endowments from: Donations and legacies 3 Charitable activities 4 Other trading activities 5 Investments 6 Total Expenditure on: Raising funds 7 Charitable activities 8 Other 9 Total Net gains on investments Net income 10 Transfers between funds Net income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds |
Total funds | Total funds | |
|---|---|---|---|---|
| 2021 | 2021 | 2020 | ||
| £ | £ | £ | ||
| 2,348 | 2,348 | 2,404 | ||
| 31,807 | 31,807 | 29,953 | ||
| - | - | 350 | ||
| 44 | 44 | - | ||
| 34,199 | 34,199 | 32,707 | ||
| 97 | 97 | 351 | ||
| 30,674 | 30,674 | 26,923 | ||
| 2,360 | 2,360 | 1,720 | ||
| 33,131 | 33,131 | 28,994 | ||
| - | - | - | ||
| 1,068 | 1,068 | 3,713 | ||
| - | - | - | ||
| 1,068 | 1,068 | 3,713 | ||
| 1,068 | 1,068 | 3,713 | ||
| 32,619 | 32,619 | 29,769 | ||
| 33,687 | 33,687 | 33,482 | ||
Page 6
Swindon Allotment and Leisure Garden Association Balance Sheet
at 31 December 2021
| Charity No. 1138814 Fixed assets Tangible assets 12 Current assets Stocks 13 Debtors 14 Cash at bank and in hand Creditors:Amount falling due within one year 15 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 16 Unrestricted funds 16 General funds Designated funds Reserves 16 Total funds Approved by the trustees on 04 May 2022 |
2021 £ 11,605 11,605 6,953 380 16,340 23,673 (1,591) 22,082 33,687 33,687 33,687 32,022 1,665 33,687 33,687 |
2020 £ 12,308 |
|---|---|---|
| 12,308 5,300 2,561 15,539 |
||
| 23,400 (3,089) |
||
| 20,311 32,619 |
||
| 32,619 | ||
| 32,619 | ||
| 31,070 1,549 |
||
| 32,619 | ||
| 32,619 | ||
And signed on their behalf by:
C.E. Matthews Trustee 04 May 2022
Page 7
Swindon Allotment and Leisure Garden Association Notes to the Accounts
for the year ended 31 December 2021
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
-
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
Swindon Allotment and Leisure Garden Association Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 9
Swindon Allotment and Leisure Garden Association
Notes to the Accounts
2 Statement of Financial Activities - prior year
| 2 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Charitable activities Total Expenditure on: Raising funds Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Membership Fees received Donations, investment income, sundries 4 Income from charitable activities Shop Sales Holidays and Day Trips Raffles Held Horticultural Show |
Unrestricted £ 2,348 - 2,348 Unrestricted £ 17,989 13,252 119 447 31,807 |
Unrestricted funds 2020 £ 2,404 30,303 32,707 27,043 555 1,396 28,994 3,713 3,713 3,713 27,357 31,070 Total 2021 £ 2,348 - 2,348 Total 2021 £ 17,989 13,252 119 447 31,807 |
Total funds 2020 £ 2,404 30,303 |
| 32,707 27,043 555 1,396 |
|||
| 28,994 | |||
| 3,713 | |||
| 3,713 | |||
| 3,713 27,357 |
|||
| 31,070 | |||
| Total 2020 £ 2,043 361 |
|||
| 2,404 | |||
| Total 2020 £ 25,145 4,770 38 - |
|||
| 29,953 |
Page 10
Swindon Allotment and Leisure Garden Association Notes to the Accounts
- 5 Income from other trading activities
| Potato Day Net Surplus Potato Day refreshment sales 6 Income from investments Bank interest received 7 Expenditure on raising funds Fundraising trading costs Potato Day Net Surplus Newsletter and Raffle 8 Expenditure on charitable activities Expenditure on charitable activities Shop Sales Holidays and Day Trips Horticultural Show Governance costs |
Unrestricted £ 44 44 Unrestricted £ - 97 97 Unrestricted £ 16,977 13,031 666 30,674 |
Total 2021 £ - - - Total 2021 £ 44 44 Total 2021 £ - 97 97 Total 2021 £ 16,977 13,031 666 30,674 |
Total 2020 £ 280 70 |
|---|---|---|---|
| 350 | |||
| Total 2020 £ - |
|||
| - | |||
| Total 2020 £ 120 231 |
|||
| 351 | |||
| Total 2020 £ 22,102 4,770 51 |
|||
| 26,923 |
Page 11
Swindon Allotment and Leisure Garden Association Notes to the Accounts
9 Other expenditure
| Gifts and Honoraria Speakers and Hall Hire for meetings School Gardening Scheme Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs 10 Net income before transfers This is stated after charging: Depreciation of owned fixed assets 11 Staff costs No employee received emoluments in excess of £60,000. 12 Tangible fixed assets Cost or revaluation At 1 January 2021 At 31 December 2021 Depreciation and impairment At 1 January 2021 Depreciation charge for the year At 31 December 2021 Net book values At 31 December 2021 At 31 December 2020 13 Stocks Raw materials and consumables Carrying value analysed by activities Shop Sales |
Unrestricted £ 96 626 45 703 890 2,360 2021 £ 703 2021 £ 6,953 6,953 2021 £ 6,953 6,953 |
Total 2021 £ 96 626 45 703 890 2,360 £ 14,050 14,050 1,742 703 2,445 11,605 12,308 |
Total 2020 £ 83 466 555 - 616 |
|---|---|---|---|
| 1,720 | |||
| 2020 £ - £ 14,050 |
|||
| 14,050 | |||
| 1,742 703 |
|||
| 2,445 | |||
| 11,605 | |||
| 12,308 | |||
| 2020 £ 5,300 |
|||
| 5,300 | |||
| 2020 £ 5,300 |
|||
| 5,300 |
Page 12
Swindon Allotment and Leisure Garden Association Notes to the Accounts
14 Debtors
| Other debtors Prepayments and accrued income 15 Creditors: amounts falling due within one year Trade creditors Deferred income 16 Movement in funds At 1 January 2021 Restricted funds: Unrestricted funds: General funds 31,070 Designated funds: Building Renewal Reserve 1,549 Total 1,549 Total funds 32,619 |
Other debtors Prepayments and accrued income 15 Creditors: amounts falling due within one year Trade creditors Deferred income 16 Movement in funds At 1 January 2021 Restricted funds: Unrestricted funds: General funds 31,070 Designated funds: Building Renewal Reserve 1,549 Total 1,549 Total funds 32,619 |
2021 £ 380 - 380 2021 £ 423 |
2020 £ 757 1,804 |
||
|---|---|---|---|---|---|
| 2,561 | |||||
| 2020 £ - |
|||||
| 1,168 | 3,089 | ||||
| At 1 January 2021 31,070 1,549 1,549 32,619 |
Incoming resources (including other gains/losses) £ 34,199 - - 34,199 |
1,591 Resources expended £ (32,247) (884) (884) (33,131) |
Gross transfers £ (1,000) 1,000 1,000 - |
3,089 | |
| At 31 December 2021 £ 32,022 1,665 |
|||||
| 1,665 | |||||
| 33,687 |
Purposes and restrictions in relation to the funds: Designated funds: Building Renewal Reserve
17 Analysis of net assets between funds
| Fixed assets Net current assets |
Unrestricted funds £ 11,605 22,082 33,687 |
Total £ 11,605 22,082 |
|---|---|---|
| 33,687 |
Page 13
Swindon Allotment and Leisure Garden Association Notes to the Accounts
18 Reconciliation of net debt
| Reconciliation of net debt | |||
|---|---|---|---|
| Cash and cash equivalents Net debt |
At 1 January 2021 £ |
Cash flows £ |
At 31 December 2021 £ |
| 15,539 | 801 | 16,340 | |
| 15,539 15,539 |
801 801 |
16,340 | |
| 16,340 |
Page 14
Swindon Allotment and Leisure Garden Association Detailed Statement of Financial Activities
for the year ended 31 December 2021
| Income and endowments from: Donations and legacies Membership Fees received Donations, investment income, sundries Charitable activities Shop Sales Holidays and Day Trips Raffles Held Horticultural Show Other trading activities Potato Day Net Surplus Potato Day refreshment sales Investments Bank interest received Total income and endowments Expenditure on: Costs of other trading activities Potato Day Net Surplus Newsletter and Raffle Total of expenditure on raising funds Charitable activities Shop Sales Holidays and Day Trips Horticultural Show Total of expenditure on charitable activities Other expenditure Gifts and Honoraria Speakers and Hall Hire for meetings School Gardening Scheme |
Unrestricted funds 2021 £ 2,348 - 2,348 17,989 13,252 119 447 31,807 - - - 44 44 34,199 - 97 97 97 16,977 13,031 666 30,674 30,674 96 626 45 |
Total funds 2021 £ 2,348 - 2,348 17,989 13,252 119 447 31,807 - - - 44 44 34,199 - 97 97 97 16,977 13,031 666 30,674 30,674 96 626 45 |
Total funds 2020 £ 2,043 361 |
|---|---|---|---|
| 2,404 | |||
| 25,145 4,770 38 - |
|||
| 29,953 | |||
| 280 70 |
|||
| 350 | |||
| - | |||
| - | |||
| 32,707 120 231 |
|||
| 351 | |||
| 351 22,102 4,770 51 |
|||
| 26,923 | |||
| 26,923 83 466 555 |
Page 15
Swindon Allotment and Leisure Garden Association Detailed Statement of Financial Activities
| General administrative costs, including depreciation and amortisation Depreciation of land and buildings Bank charges General insurances Information and publications Software, IT support and related costs Stationery and printing Subscriptions Sundry expenses Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
767 703 152 416 - 244 - 35 43 1,593 2,360 33,131 - 1,068 1,068 - 1,068 32,619 33,687 |
767 703 152 416 - 244 - 35 43 1,593 2,360 33,131 - 1,068 1,068 - 1,068 32,619 33,687 |
1,104 |
|---|---|---|---|
| - 60 334 144 - 18 57 3 |
|||
| 616 | |||
| 1,720 | |||
| 28,994 - |
|||
| 3,713 | |||
| 3,713 - |
|||
| 3,713 | |||
| 29,769 | |||
| 33,482 |
Page 16
Swlndon Allotment and Lelsure Garden Association Indepèfident Examlners Report Independent Examlner's Report to the trustees of Swindon Allotment and Lelsure Garden Assoclatlon I report to the trustees on my examination of the financial statements of Swindon Allotment and Leisure Garden Association for the year ended 310ecember 2021 which comprise the Statement of Financial Artivities, the Balance Sheet and the related notes. Re5pon5ibililies and basls of report As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charltles Act 20111'the Act'l. The trustees consider that an audit is not required for th55 year under the Charitles Act 2011, 5.144121 (the 2011 Actl and that an independent examination 15 needed. I report In SpeCt of my examination of the charity's financial Statements carried out under sertion 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Direction5 given by the Charity Commission under section 14515llbl of the Act. Independent examlner's rtatement I have completed my examination. I can confirm that no material matters have come to my attention in eonnection with the examination giving me cause to believe that In, any material respect: the accountbng records were not kept in respect of the charlty as required by section 130 of the Act,. or the financial statements do not accord with those records,, or the financial statements do not comply with the applicable requ1MentS concernlng the form and content of the financial statements set out in the Charities (Account5 and Reports) Regulations 2008 other than any requSrement that the financial statements Bive a 'true and fair, view which is not a matter considered as part of an independent examlnation. I have no concerns and have come across no other matters in connertion with the examlnation to whlch atlention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Daniel Henry Coles MAAT AATQB Llcenced and regulated by The Association of Atcounting Technicians under licence number 1005882 Daniel Coles Accountancy Seryices 28 Tiverton Road Swindon Wittshire SN2 IAS 04 May 2022 Page 5