2020-07-31-accounts - Northdale Horticulture

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				Page
Report ofthe Trustees			I	to	7
Independent Examiner's		Report
Statement ofFinancial		Activities
Balance Sheet			10	to	11
Cash Flow Statement				12
Notes to the Financial	Statements		13	to	29

					2020	2019
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies			16,605	15,521	32,126	38,568
Charitable activities
Sale ofgoods and services Contractual Letting ofnon iavestmeat Ancillary	property		60,290 590,961 2,000 5,513		60,290 590,961 2,000 5,513	64,254 481,128 3,000 8,272
Other trading activities Investment income			2,300 270	5,627	7,927 270	4,016 169
Other income			135,098	3,000	138,098	9867
Total			813,037	24,148	837,185	609,274
EXPENDITURE ON
Raising funds		8	13,026		13,026	13,847
Charitable activities
Sale ofgoods and services Contractual Ancillary Management and administration			185,056 528,330 774	1,464	185,056 529,794 774	122,461 464,440 9,093 5,619
Total			727,186	1,464	728,650	615,460
NET INCOME/(EXPENDITURE)			85,851	22,684	108,535	(6,186)
Transfers between funds		21	~13631	~13631)
Net movement in funds			99,482	9,053	108,535	(6,186)
RECONCILIATION OFFUNDS
Total funds brought forward			500,048	22,372	522,420	528,606
TOTAL FUNDS CARRIED FORWARD			599,530	31,425	630,955	522,420

	Balance Sheet	Balance Sheet
	3~1J	1 202tl
				2020	2019
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes		f,
FIXEDASSETS
Tangible assets	15	391,520		391,520	347,549
CURRENT ASSETS
Stocks	16	20,852		20,852	24,248
Debtors	17	79,371		79,371	41,075
Cash at bank and in hand		186,167	31,425	217,592	137,017
		286,390	31,425	317,815	202,340
CREDITORS
Amounts falling due within one year	18	(53,930)		(53,930)	(27,469)
NET CURRENT ASSETS		232,460	31,425	263,885	174,871
TOTAL ASSETSLESSCURRENT LIABILITIES		623,980	31,425	655,405	522,420
PROVISIONS FORLIABILITIES	20	(24,450)		(24,450)
NET ASSETS		599,530	31,425	630,955	522,420
FUNDS	21
Unrestricted funds				599,530	500,048
Restricted funds				31,425	22,372
TOTAL FUNDS				630,955	522,420

						Cash Flow Statement
					for the	Year Ended 31 Jul	2020
								2020	2019
					Notes
Cash flows from operating		activities
Cash generated &om operations					25			159,411	34,892
Net cash provided by operating			activities					159,411	34,892
Cash flows from investing		activities
Purchase oftangible fixed assets Sale oftangible fixed assets								(79,106)	(53,753) 900
Interest received								270	169
Net cash used in investing	activities							(78,836)	(52,684)
Change in cash and cash	equivalents			in the
reporting period								80,575	(17,792)
Cash and cash equivalents		at the beginning			of
the reporting period								137,017	154,809
Cash and cash equivalents		at the end		ofthe
reporting period								217,592	137,017

DONATIONS
	2020	2019
Donations	20,276	19,329
Grants	11,850	19,239
	32,126	38,568
Included in donations isf3,671(2019:f3,864) for restricted projects.

					ear Ended 31	Jul 2020
4.	OTHER TRADING ACTIVITIES
							2020	2019
	Fundraising events						7,927	4,016
5.	INVESTMENT INCOME
							2020	2019
	Deposit account interest						270	169
6.	INCOME FROM CHARITABLE				ACTIVITIES
								Letting
						Sale of		ofnon
						goods and		investment
						services	Contractual	property
								f.
	Provider invoice income						280,486
	Hub provision						276,893
	Selffunding						33,582
	Garden nursery sales, contracting		and workshop
	sales					60,290
	Renewable heat incentive
	Income received for provision ofwork
	placements for occupational	therapy			students
	Room and facility hire							2,000
	Sundry income
						60,290	590,961	2,000
							2020	2019
							Total	Total
						Ancillary	activities	activities
							f
	Provider invoice income						280,486	274,790
	Hub provision						276,893	164,607
	Selffunding						33,582	41,731
	Garden nursery sales, contracting		and		workshop
	sales						60,290	64,254
	Renewable heat incentive Incotne received for provision of		work			5,266	5,266	4,076
	placements for occupational	therapy		students		145	145	2,235
	Room and facility hire						2,000	3,000
	Sundry income					102	102	1,961
						5,513	658,764	556,654

OTHER INCOME
		2020	2019
Minibus hire income		6,129	9,867
Government grants		57,323
Transfer ofassets &om unincorporated	charity	74,646
		138,098	9,867

Raising donations	Raising donations	and legacies
				2020	2019
Staffcosts				11,925	11,676
Fundraising	costs			1,101	2,171
				13,026	13,847
CHARITABLE ACTIVITIES COSTS
			Direct	Support
			Costs (see	costs (see
			note 10)	note 11)	Totals
				f.
Saleofgoods and		services	144,155	40,901	185,056
Contractual			458,067	71,727	529,794
Ancillary			774		774
			602,996	112,628	715,624

					Sale of			2020	2019
					goods and			Total	Total
					services	Contractual	Ancilliary	activities	activities
Staffcosts					105,544	326,186		431,730	345,216
Other operating		leases			753	1,507		2,260	981
Volunteer allowance					1,668	5,005		6,673	10,675
Garden nursery		and	workshop	purchases	9,058	27,174		36,232	33,831
Rates and water					505	1,515		2,020	2,665
Insurance					1,531	4,594		6,125	5,313
Light and heat					3,000	9,666		12,666	12,680
Postage, stationery,			marketing	etc.	932	3,003		3,935	6,098
Telephone					745	2,402		3,147	2,072
Motor expenses					1,610	14,492		16,102	12,560
Sundries					1,163	3,491		4,654	7,254
Retreshments					286	858		1,144	2,710
Repairs					5,142	15,426		20,568	20,649
Bookkeeping	services				1,523	4,908		6,431	4,014
Trallllng					775	1,549	774	3,098	2,024
Excursions						4,303		4,303	1,310
Adjustment	for	irrecoverable		VAT	1,136	3,407		4,543
Depreciation					8,784	26,351		35,135	27,290
Loss on sale	of	assets							300
					144,155	458,067	774	602,996	502,695

						Sale of
						goods aud
						services	Contractual
						f
StafFcosts						38,042	57,303
Other operating		leases				63	188
Light and heat						167	500
Postage, stationery,			marketing	etc.		52	155
Telephone						42	124
Bank charges						338	1,015
Sundries						117	353
Professional	fees inc HR and			payroll		1,995	5,985
Bookkeeping	services					85	253
Accountancy	fees
Independent	Examiners fee
						40,901	65,876
						2020	2019
					Connnctual	Total	Total
					(governance)	activities	activities
						f.
Staff costs					1,491	96,836	87,534
Other operating		leases				251	109
Light and heat						667	668
Postage, stationery,			marketing	etc.		207	321
Telephone						166	109
Bank charges						1,353	928
Sundries						470	604
Professional	fees inc HR and			payroll		7,980	4,274
Bookkeeping	services					338	211
Accountancy	fees				3,610	3,610	3,460
Independent	Examiners fee				750	750	700
					5,851	112,628	98,918

		2020	2019
Depreciation -	owned assets	35,135	27,290
Other operating	leases	2,511	1,090
Deficit on disposal offixed assets			300

STAFF COSTS
			2020	2019
Wages and salaries			505,079	415,412
Social security costs			27,210	23,681
Other pension costs			8,203	5,333
			540,492	444,426
The average monthly	number ofemployees	during the year was as follows:
			2020	2019
Centre manager			1	1
Centre and support staff			43	29
			44	30

TANGIBLE FIXEDASSETS
				Gardening
		Freehold	Biomass	8t outside
		property	boiler	equipment
COST
At 1 August 2019		334,239	26,926	12,781
Additions		33,790		3,750
At 31 July 2020		368,029	26,926	16,531
DEPRECIATION
At 1 August 2019		52,615	6,731	6,868
Charge foryear		11,027		3,762
At 31July 2020		63,642	6,731	10,630
NET BOOK VALUE
At 31 July 2020		304,387	20,195	5,901
At 31July 2019		281,624	20,195	5,913
	Offtce,
	shop
	furnishings
	and
	general	Motor	Woodwork
	equipment	vehicles	toolsf	Totals
COST
At 1 August 2019	54,551	38,353	6,565	473,415
Additions	9,566	32,000		79,106
At 31July 2020	64,117	70,353	6,565	552,521
DEPRECIATION
At 1 August 2019	36,891	17,928	4,833	125,866
Charge for year	6,806	13,106	434	35,135
At 31July 2020	43,697	31,034	5,267	161,001
NET BOOK VALUE
At 31July 2020	20,420	39,319	1,298	391,520
At 31July 2019	17,660	20,425	1,732	347,549

16.	STOCKS
			2020	2019
	Stocks		20,852	24,248
17.	DEBTORS:	AMOUNTS FALLING DUE WITHIN ONE YEAR
			2020	2019
	Trade debtors		43,421	12,472
	Other debtors		12,062	24,380
	Prepayments	and accrued income	23,888	4,223
			79,371	41,075
18.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
			2020	2019
	Trade creditors		4,881	6,188
	Other creditors		1,978
	Accrued expenses		47,071	21,281
			53,930	27,469

	2020	2019
	I	I
Within one year	1,323
Between one and five years	5,292
	6,615

	Compensatory
	payments
At 1 August 2019
Charge to statement offinancial activity	24,450
At 31July 2020	24,450

					Net	Transfers
					movement	between	At
				At 1.8.19	in funds	funds	31.7.20
							f
Unrestricted funds
General fund				221,237	85,851	13,814	320,902
Designated Freehold	Property	fund		269,679		1,459	271,138
Designated Vehicle	and Equipment		fund	9,132		(1,642)	7,490
				500,048	85,851	13,631	599,530
Restricted funds
Walking Group fund				2,632	(684)		1,948
Garden classroom fund				1,395		(1,395)
Tree House fund				412		(412)
Ceramics fund				2,834		(2,834)
Nursery improvements	fund			4,639		(4,639)
Stronger coiiununities	fund			871	(780)	(91)
Anne Baker Bursary	fund			5,809	1,691		7,500
Toilets refurbishment	fund			3,780		(3,780)
Scare Zone catering	equipment	fund			480	(480)
Gig Buddies fund					6,650		6,650
Staying safe together	fund				9,700		9,700
Breathing Space					5,627		5,627
				22,372	22,684	(13,631)	31,425
TOTAL FUNDS				522,420	108,535		630,955

			Incoming	Resources	Movement
			resources f	expended f	in funds
Unrestricted funds
General fund			813,037	(727,186)	85,851
Restricted funds
Walking Gmup fund				(684)	(684)
Stronger communities	fund			(780)	(780)
Anne Baker Bursary	fund		1,691		1,691
Scare Zone catering	equipment	fund	480		480
Gig Buddies fund			6,650		6,650
Staying safe together	fund		9,700		9,700
Breathing Space			5,627		5,627
			24,148	(1,464)	22,684
TOTAL FUNDS			837,185	(728,650)	108,535

					Net	Transfers
					movement	between	At
				At 1.8.18	in funds	funds	31.7.19
Unrestricted funds
General fund				233,690	(29,785)	17,332	221,237
Designated Freehold	Property	fund		268,842		837	269,679
Designated Vehicle and Equipment			fund	10,603		(1,471)	9,132
				513,135	(29,785)	16,698	500,048
Restricted funds
Four Seasons garden	fund			4,389		(4,389)
WaBdng Group fund				3,831	(1,199)		2,632
Garden classroom fund				4,239		(2,844)	1,395
Tree House fund				412			412
Cooker fund				1,600		(1,600)
Play equipment fund				1,000		(1,000)
Ceramics fund					2,834		2,834
Nursery improvements	fund				9,189	(4,550)	4,639
Stronger communities	fund				3,186	(2,315)	871
Anne Baker Bursary	fund				5,809		5,809
Toilets refurbishment	fund				3,780		3,780
				15,471	23,599	(16,698)	22 372
TOTAL FUNDS				528,606	(6,186)		522,420

				Incoming	Resources	Movement
				resources	expended	in funds
Unrestricted funds
General fund				584,226	(614,011)	(29,785)
Restricted funds
Walking Group fund					(1,199)	(1,199)
Ceramics fund				2,834		2,834
Healthy eating fund				250	(250)
Nursery improvements	fund			9,189		9,189
Stronger communities	fund			3,186		3,186
Anne Baker Bursary	fund			5,809		5,809
Toilets refurbishment	fund			3,780		3,780
				25,048	(1,449)	23,599
TOTAL FUNDS				609,274	(615,460)	(6,186)
Designated funds
Funds have been designated		by the Trustees for the following	purposes;

ACTIVITIES
				2020	2019
				6
Net income/(expenditure)		for the reporting	period (asper the Statement of
Financial Activities) Adjustments for:				108,535	(6,186)
Depreciation charges				35,135	27,290
Loss on disposal of	fixed	assets			300
Interest received				(270)	(169)
Increase inprovisions				24,450
Decrease/(increase)	in stocks			3,396	(2,402)
(Increase)/decrease	in debtors			(38,296)	6,974
Increase in creditors				26,461	9,085
Net cash provided	by operaiions			159,411	34,892

	At 1.8.19	Cash flow	At 31.7.20
		6
Net cash
Cash at bank and in hand	137,017	80,575	217,592
	137,017	80,575	217,592
Total	137,017	80,575	217,592