## **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 requ1￿MentS 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