|||Contents ofthe Financial Statements|Contents ofthe Financial Statements||||
|---|---|---|---|---|---|---|
|||forthe Year Ended31 Jul|2021||||
||||||Page||
|Report ofthe Trustees||||I|to|6|
|Independent<br>Examiner's||Report|||||
|Statement ofFinancial||Activities|||||
|Balance Sheet||||9|to|10|
|Cash Flow Statement|||||||
|Notes to the Financial|Statements|||12|to|28|





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|||||Northdale|Northdale|Horticulture<br>Limited|Horticulture<br>Limited||||
|---|---|---|---|---|---|---|---|---|---|---|
|||||A com an||' limited b<br>grantee|||||
|||||Statement||ofFinancial Activities|||||
||||Inco|cretin|an Income and Ex enditure|||Account|||
|||||for|the Year Ended 31 Jul||2021||||
||||||||||2021|2020|
|||||||Unrestricted||Restricted|Total|Total|
|||||||funds||funds|funds|funds|
||||||Notes||||||
|INCOME AND ENDOWMENTS|||FROM||||||||
|Donations<br>and legacies||||||8,252||60,220|68,472|32,126|
|Charitable<br>activities|||||||||||
|Sale ofgoods and services||||||51,252|||51,252|60,290|
|Contractual<br>Letting ofnon investment||property||||635,035<br>2,279|||635,035<br>2,279|590,961<br>2,000|
|Ancillary||||||6,306|||6,306|5,513|
|Other trading activities||||||||||7,927|
|Investment<br>income||||||258|||258|270|
|Other income||||||92,384|||92,384|138,098|
|Total||||||795,766||60,220|855,986|837,185|
|EXPENDITURE ON|||||||||||
|Raising funds||||||12,607|||12,607|13,026|
|Charitable<br>activities|||||||||||
|Saleofgoods and services||||||185,640|||185,640|185,056|
|Contractual||||||589,519||3,301|592,820|529,794|
|Ancillary||||||73|||73|774|
|Total||||||787,839||3,301|791,140|728,650|
|NET INCOME||||||7,927||56,919|64,846|108,535|
|Transfers between funds|||||24|59,358||(59,358)|||
|Net movement<br>in funds||||||67,285||(2,439)|64,846|108,535|
|RECONCILIATION|OF|FUNDS|||||||||
|Total funds brought forward||||||599,530||31,425|630,955|522,420|
|TOTAL FUNDS CARRIED FORWARD||||||666,815||28,986|695,801|630,955|





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|||||2021|2020|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
||Notes|||||
|FIXEDASSETS||||||
|Intangible<br>assets|15|3,548||3,548||
|Tangible assets|16|399,934||399,934|391,520|
|||403,482||403,482|391,520|
|CURRENT ASSETS||||||
|Stocks|17|16,570||16,570|20,852|
|Debtors|18|28,578||28,578|79,371|
|Cash at bank and in hand||320,043|35,621|355,664|217,592|
|||365,191|35,621|400,812|317,815|
|CREDITORS||||||
|Amounts<br>falling due within one year|19|(59,358)|(6,635)|(65,993)|(53,930)|
|NKT CURRENT ASSETS||305,833|28,986|334,819|263,885|
|TOTAL ASSETSLESSCURRENT LIABILITIES||709,315|28,986|738,301|655,405|
|CREDITORS||||||
|Amounts<br>falling due after more than one year|20|(42,500)||(42,500)||
|PROVISIONS FORLIABILITIES|23||||(24,450)|
|NET ASSETS||666,815|28,986|695,801|630,955|
|FUNDS|24|||||
|Unrestricted<br>funds||||666,815|599,530|
|Restricted<br>funds||||28,986|31,425|
|TOTALFUNDS||||695,801|630,955|





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|||||||Cash Flow|Statement|||
|---|---|---|---|---|---|---|---|---|---|
||||||for|the Year En|d 31 July 2021|||
|||||||||2021|2020|
||||||Notes|||||
|Cash flows from operating||activities||||||||
|Cash generated<br>trom operations|||||27|||132,307|159,411|
|Interest paid||||||||(79)||
|Net cash provided by operating|||activities|||||132,228|159,411|
|Cash flows from investing||activities||||||||
|Purchase ofintangible<br>fixed assets<br>Purchase oftangible fixed assets<br>Sale oftangible fixed assets||||||||(3,'735)<br>(41,012)<br>333|(79,106)|
|Interest received||||||||258|270|
|Net cash used in investing|activities|||||||(44,156)|(78,836)|
|Cash tlows from financing||activities||||||||
|New loans in year||||||||50,000||
|Net cash provided<br>by financing|||activities|||||50,000||
|Change in cash and cash equivalents||||in the||||||
|reporting<br>period||||||||138,072|80,575|
|Cash and cash equivalents||at|the beginning||of|||||
|the reporting<br>period||||||||217,592|137,017|
|Cash and cash equivalents||at|the end|ofthe||||||
|reporting<br>period||||||||355,664|217,592|





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|DONATIONS<br>AND LEGACIES|||
|---|---|---|
||2021|2020|
|Donations|8,999|20,276|
|Grants|59,473|11,850|
||68,472|32,126|





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|4.|OTHER TRADING ACT|IVIT|IE|S||||
|---|---|---|---|---|---|---|---|
|||||||2021|2020|
||||||||f|
||Fundraising<br>events||||||7,927|
|5.|INVESTMENT INCOME|||||||
|||||||2021|2020|
||Deposit account interest|||||258|270|
|6.|INCOME FROM CHARITABLE|||ACTIVITIES||||
||||||||Letting|
||||||Sale of||ofnon|
||||||goods and||investment|
||||||services|Contmctual|property|
||Provider invoice income|||||289,075||
||Hub provision|||||325,210||
||Selffunding|||||20,750||
||Garden nursery sales, contracting||and workshop|||||
||sales||||51,252|||
||Renewable<br>heat incentive|||||||
||Income received for provision ofwork|||||||
||placements<br>for occupational|therapy||students||||
||Roora and facility hire||||||2,279|
||Sundry income|||||||
||||||51,252|635,035|2,279|
|||||||2021|2020|
|||||||Total|Total|
||||||Ancillary|activities|activities|
||||||||f.|
||Provider invoice income|||||289,075|280,486|
||Hub provision|||||325,210|276,893|
||Selffunding|||||20,750|33,582|
||Garden nursery sales, contracting||and workshop|||||
||sales|||||51,252|60,290|
||Renewable<br>heat incentive<br>Income received for provision ofwork||||6,030|6,030|5,266|
||placernents<br>for occupational|therapy||students|||145|
||Room and facility hire|||||2,279|2,000|
||Sundry income||||276|276|102|
||||||6,306|694,872|658,764|





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|OTHER INCOME||||
|---|---|---|---|
|||2021|2020|
|Minibus hire income||(3,871)|6,129|
|Government<br>grants<br>Transfer ofassets I'rom unincorporated|charity|96,255|57,323<br>74,646|
|||92,384|138,098|



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|Raising do|nations<br>and legacies||||
|---|---|---|---|---|
||||2021|2020|
|Staffcosts|||12,587|11,925|
|Fundraising|costs||20|1,101|
||||12,607|13,026|
|CHARITABLE ACTIVITIES COSTS|||||
|||Direct|Support||
|||Costs (see|costs(see||
|||note 10)|note 11)|Totals|
|Saleofgoods and services||146,094|39,546|185,640|
|Contractual||519,544|73,276|592,820|
|Ancillary||73||73|
|||665,711|112,822|778,533|





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||||||Sale of|||2021|2020|
|---|---|---|---|---|---|---|---|---|---|
||||||goods and|||Total|Total|
||||||services|Contractual|Ancilliary|activities|activities|
||||||||I||I|
|Staffcosts|||||104,597|383,013||487,610|431,730|
|Other operating||leases|||630|1,261||1,891|2,260|
|Volunteer<br>allowance|||||481|1,443||1,924|6,673|
|Garden nursery||and|workshop|purchases|9,381|28,146||37,527|36,232|
|Rates and water|||||166|497||663|2,020|
|Insurance|||||1,365|4,094||5,459|6,125|
|Light and heat|||||3,333|10,738||14,071|12,666|
|Postage, stationery,|||marketing|etc.|929|2,995||3,924|3,935|
|Telephone|||||1,001|3 227||4,228|3,147|
|Motor expenses|||||1,491|13,416||14,907|16,102|
|Sundries|||||782|2,936||3,718|4,654|
|Refreshments|||||235|703||938|1,144|
|Repairs|||||5,109|15,333||20,442|20,568|
|Bookkeeping|services||||2,549|8,218||10,767|6,431|
|Tfalnnlg|||||73|147|73|293|3,098|
|Excursions||||||627||627|4,303|
|Room hire||||||723||723|2,230|
|Adjustment|for|irrecoverable||VAT|5,887|17,660||23,547|4,543|
|Depreciation|&|Amortisation|||7,747|23,351||31,098|35,135|
|Loss on sale|ofassets||||338|1,016||1,354||
||||||146,094|519,544|73|665,711|602,996|



||||2021|2020|
|---|---|---|---|---|
|||||8|
|Staff Costs|||1,402|1,464|
|Garden nursery and|workshop|purchases|1,572||
|Postage, stationery,|marketing|etc.|207||
|Motor expenses|||59||
|Sundries|||61||
||||3,301|1,464|





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||||||||Sale of||
|---|---|---|---|---|---|---|---|---|
||||||||goods and||
||||||||services|Contractual|
|||||||||f.|
|Staffcosts|||||||35,647|55,917|
|Other operating|||leases||||53|158|
|Light and heat|||||||185|555|
|Postage, stationery,||||tnarketing|etc.||52|155|
|Telephone|||||||56|167|
|Bank charges||k.Interest|||||575|1,726|
|Sundries|||||||172|517|
|Professional|fees inc HR and||||paymll||2,664|7,993|
|Bookkeeping||services|||||142|425|
|Accountancy||fees|||||||
|Independent|Examiners fee||||||||
||||||||39,546|67,613|
||||||||2021|2020|
|||||||Contractual|Total|Total|
|||||||(governance)|activities|activities|
|||||||||f|
|Statfcosts||||||1,573|93,137|96,836|
|Other operating|||leases||||211|251|
|Light and heat|||||||740|667|
|Postage, stationery,||||marketing|etc.||207|207|
|Telephone|||||||223|166|
|Bank charges||dt|Interest||||2,301|1,353|
|Sundries|||||||689|470|
|Professional|fees inc HR and||||payroll||10,657|7,980|
|Bookkeeping|services||||||567|338|
|Accountancy|fees|||||3,315|3,315|3,610|
|Independent|Examiners fee|||||775|775|750|
|||||||5,663|112,822|112,628|





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||2021|2020|
|---|---|---|
|Depreciation - owned assets|30,911|35,135|
|Other operating<br>leases<br>Deficit on disposal offixed assets|2,101<br>1,354|2,511|
|Branding<br>and Franchises<br>amortisation|187||



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|STAFF COSTS||||||
|---|---|---|---|---|---|
|||||2021|2020|
|Wages and salaries||||554,869|505,079|
|Social security costs||||29,348|27,210|
|Other pension costs||||9,117|8,203|
|||||593,334|540,492|
|The average monthly|number ofemployees|during|the year was as follows:|||
|||||2021|2020|
|Centre manager||||1|1|
|Centre and support staff||||44|43|
|||||45|44|





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|15.|INTANGIBLE FIXEDASSETS||||
|---|---|---|---|---|
|||||Branding|
|||||and|
|||||Franchises|
||COST||||
||Additions|||3,735|
||AMORTISATION||||
||Charge for year|||187|
||NET BOOK VALUE||||
||At 31July 2021|||3,548|
||At 31July 2020||||
|16.|TANGIBLE FIXEDASSETS||||
|||||Gardening|
|||Freehold|Biomass|dt outside|
|||property<br>I|boiler<br>I|equipment|
||COST||||
||At 1 August 2020|368,029|26,926|16,531|
||Additions|34,279||1,647|
||Disposals||||
||At 31July 2021|402,308|26,926|18,178|
||DEPRECIATION||||
||At 1 August 2020<br>Charge for year|63,642<br>11,233|8,077<br>1,346|9,284<br>2,224|
||Eliminated<br>on disposal|||(1,313)|
||At 31July 2021|74,875|9,423|10,195|
||NET BOOK VALUE||||
||At 31July 2021|327,433|17,503|7,983|
||At 31July 2020|304,387|18,849|7,247|





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||Offtce,||||
|---|---|---|---|---|
||shop||||
||furnishings||||
||and||||
||general|Motor|Woodwork||
||equipment|vehicles|tools|Totals|
|||||f|
|COST|||||
|At 1 August 2020|64,117|70,353|6,565|552,521|
|Additions|5,086|||41,012|
|Disposals||(3,000)||(3,000)|
|At31 July2021|69,203|67,353|6,565|590,533|
|DEPRECIATION|||||
|At 1 August 2020|43,697|31,034|5,267|161,001|
|Charge for year|6,376|9,408|324|30,911|
|Eliminated<br>on disposal||||(1,313)|
|At 31July 2021|50,073|40,442|5,591|190,599|
|NET BOOK VALUE|||||
|At 31 July 2021|19,130|26,911|974|399,934|
|At 31 July 2020|20,420|39,319|1,298|391,520|



## 

|Included<br>in cost or valuation ofland and buildings<br>is fre<br>STOCKS|ehold land off83,050(2020 - $83,050) which is not|depreciated.|
|---|---|---|
||2021|2020|
|Raw materials|931|1,378|
|Work-in-progress|270|644|
|Finished goods|14,999|18,457|
|Other stocks|370|373|
||16,570|20,852|





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|18.|DEBTORS:AMOUNTS|FALLING DUE WITHIN ONE YEAR|||
|---|---|---|---|---|
||||2021|2020|
||Trade debtors||4,058|43,421|
||Other debtors||1,822|12,062|
||Prepayinents<br>and accrued|income|22,698|23,888|
||||28,578|79,371|
|19.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR||||
||||2021|2020|
||Bank loans and overdraits|(see note 21)|7,500||
||Trade creditors||3,361|4,881|
||Social security and other taxes||17,009|18,516|
||Other creditors||2,236|2,327|
||Receipts in advance||6,635||
||Accrued expenses||29,252|28 206|
||||65,993|53,930|
|20.|CREDITORS: AMOUNTS FALLING DUE AFTERMORE THAN ONE YEAR||||
||||2021|2020|
||Bank loans (see note 21)||42,500||
|21.|LOANS||||
||An analysis ofthe maturity|ofloans is given below:|||
||||2021|2020|
||Amounts<br>falling due within one year on demand:||||
||Bounce back loan||7,500||
||Amounts<br>falling between one and two years:||||
||Bounce back loan||10,000||
||Amounts<br>falling due between two and five years:||||
||Bounce back loan||30,000||
||Amounts<br>falling due in more than five years:||||
||Repayable by instalments:||||
||Bounce back loan||2,500||





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||2021|2020|
|---|---|---|
|Within one year|2,101|1,323|
|Between one and five years|5,914|5,292|
||8,015|6,615|
|PROVISIONS FORLIABILITIES|||
||2021|2020|
|Provisions||24,450|



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|MOVEMENT IN FUNDS||||||||
|---|---|---|---|---|---|---|---|
||||||Net|Transfers||
||||||movement|between|At|
||||At|1.8.20|in funds|funds|31.7.21|
|||||f,||||
|Unrestricted<br>funds||||||||
|General<br>fund|||320,902||7,927|51,220|380,049|
|Designated<br>Freehold Property|fund||271,138|||1,638|272,776|
|Designated<br>Other Assets fund||||7,490||6,500|13,990|
||||599,530||7,927|59,358|666,815|
|Restricted funds||||||||
|Walking<br>Group Fund||||1,948|(1,402)||546|
|Anne Baker Bursary Fund||||7,500|||7,500|
|Gig Buddies Fund||||6,650|4,601|(3,000)|8,251|
|Staying Safe Together Fund||||9,700||(9,700)||
|Breathing Space||||5,627|2,361||7,988|
|Infection Connol|||||37,235|(37,235)||
|The National Lottery Community||Fund|||13,269|(8,568)|4,701|
|The Plastic Project|||||760|(760)||
|Covid 19Restore &Recover|Grant||||994|(994)||
|Homework Boxes &.Craft materials|||||(899)|899||
||||31,425||56,919|(59,358)|28,986|
|TOTALFUNDS|||630,955||64,846||695,801|
|Net tnovement<br>in funds, included||in the above|are as follows:|||||
||||||Incoming|Resources|Movetnent|
||||||resources|expended|in funds|
|Unrestricted<br>funds||||||||
|General<br>fund|||||795,766|(787,839)|7,927|
|Restricted funds||||||||
|Walking Group Fund<br>Gig Buddies Fund|||||4,601|(1,402)|(1,402)<br>4,601|
|Breathing Space|||||2,361||2,361|
|Infection Control|||||37,235||37,235|
|The National<br>Lottery Community||Fund|||13,269||13,269|
|The Plastic Project|||||760||760|
|Covid 19Restore &Recover Grant|||||994||994|
|Homework Boxes &Cratt materials|||||1,000|(1,899)|(899)|
||||||60,220|(3,301)|56,919|
|TOTAL FUNDS|||||855,986|(791,140)|64,846|





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||||||Net|Transfers||
|---|---|---|---|---|---|---|---|
||||||movement|between|At|
|||||At 1.8.19|in funds|funds|31.7.20|
|Unrestricted<br>funds||||||||
|General fund||||221,237|85,851|13,814|320,902|
|Designated<br>Freehold|Property||fund|269,679||1,459|271,138|
|Designated<br>Other Assets fund||||9,132||(1,642)|7,490|
|||||500,048|85,851|13,631|599,530|
|Restricted funds||||||||
|Walking<br>Group Fund||||2,632|(684)||1,948|
|Garden classroom<br>fund||||1,395||(1,395)||
|Tree House fund||||412||(412)||
|Ceramics fund||||2,834||(2,834)||
|Nursery<br>improvements|fund|||4,639||(4,639)||
|Stronger conununities<br>fund<br>Anne Baker Bursary Fund||||871<br>5,809|(780)<br>1,691|(91)|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<br>Space|||||5,627||5,627|
|||||22,372|22,684|(13,631)|31,425|
|TOTAL FUNDS||||522,420|108,535||630,955|
|Comparative<br>net movement||in|funds, included|in the above are as follows:||||
||||||Incoming|Resources|Movement|
||||||resources|expended<br>f|in funds|
|Unrestricted<br>funds||||||||
|General<br>fund|||||813,037|(727,186)|85,851|
|Restricted funds||||||||
|Walking<br>Group Fund||||||(684)|(684)|
|Stmnger 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|





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||||2021I|2020|
|---|---|---|---|---|
|Net income for the|reporting|period (as per the Statement ofFinancial|||
|Activities)|||64,846|108,535|
|Adjustments<br>for:|||||
|Depreciation<br>charges|||31,098|35,135|
|Loss on disposal of|fixed assets||1,354||
|Interest received|||(258)|(270)|
|Interest paid|||79||
|Movement<br>in provisions|||(24,450)|24,450|
|Decrease in stocks|||4,282|3,396|
|Decrease/(increase)|in debtors||50,793|(38,296)|
|Increase in creditors|||4,563|26,461|
|Net cash provided|by operations||132,307|159,411|





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## 

|||At 1.8.20|Cash flow|At 31.7.21|
|---|---|---|---|---|
|||f|||
|Net cash|||||
|Cash at bank and in hand||217,592|138,072|355,664|
|||217,592|138,072|355,664|
|Debt|||||
|Debts falling due within<br>Debts falling due after 1|1 year<br> year||(7,500)<br>(42,500)|(7,500)<br>(42,500)|
||||(50,000)|(50,000)|
|Total||217,592|88,072|305,664|