2023-07-31-accounts - Northdale Horticulture

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Contents	Contents	ofthe Financial Statements	ofthe Financial Statements	ofthe Financial Statements
	f r h	Y	r Ended 31 Jul	2023
						Page
Report ofthe Trustees					1	to	6
Report ofthe Independent Auditors					7	to	9
Statement ofFinancial	Activities					10
Balance Sheet
Cash Flow Statement						12
Notes to the Financial	Statements				13	to	28

					for the Yea	r Ended 31 Jul 20	23
								2023	2022
						Unrestricted	Restricted	Total	Total
						funds	funds	funds	funds
					Notes				as restated f
INCOME AND	ENDOWMENTS				FROM
Donations and	legacies				3	318,074	52,986	371,060	494,611
Charitable activities					6
Sale ofgoods	and services					96,411		96,411	82,049
Contractual						894,623		894,623	764,314
Letting of non	investment		property			64,627		64,627	4,473
Ancillary						10,143		10,143	5,968
Other trading activities						1,263		1,263	2,242
Investment income						1,788		1,788	717
Other income									3,140
Total						1,386,929	52,986	1,439,915	1,357,514
EXPENDITURE ON
Raising funds
Raising donations and		legacies			8	15,840	342	15,982	14,753
						15,640	342	15,982	14,753
Charitable activities
Sale ofgoods	and services					128,997	30,890	159,887	178,779
Contractual						1,017,555	86	1,017,641	779,862
Ancillary						1,141		1,141	707
Total						1,163,333	31,318	1,194,651	974,101
NET INCOME						223,596	21,668	245,264	383,413
Transfers between funds					21	43,062	(43,062)
Net movement	in funds					266,658	(21,394)	245,264	383,413
RECONCILIATION OF FUNDS
Total funds brought		forward
As previously	reported					863,526	56,605	920,131	695,801
Prior year adjustment					14		159,083	159,083
As restated						863,526	215,688	1,079,214	695,801
TOTAL FUNDS CARRIED				FORWARD		1,130,184	194,294	1,324,478	1,079,214
CONTINUING	OPERATIONS
All income and expenditure				has	arisen from continuing	activities.

	Bal 31	ance Sheet J~ul 2~2
				2023	2022
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes		F	f	as restated
FIXEDASSETS
Intangible assets	15	2,054		2,054	2,801
Tangible assets	16	705,796		705,796	449,167
		707,850		707,850	451,968
CURRENTASSETS
Stocks	17	27,773		27,773	24,874
Debtors	18	310,715	104,538	415,253	221,428
Cash at bank and in hand		207,725	89,756	297,481	497,795
		546,213	194,294	740,507	744,097
CREDITORS
Amounts falling due within one year	19	(123,879)		(123,879)	(116,851)
NET CURRENT ASSETS		422,334	194,294	616,628	627,246
TOTAL ASSETSLESSCURRENT	LIABILITIES	1,130,184	194,294	1,324,478	1,079,214
NET ASSETS		1,130,184	194,294	1,324,478	1,079,214
FUNDS	21
Unrestricted funds				1,130,184	863,526
Restricted funds				194,294	215,688
TOTAL FUNDS				1,324,478	1,079,214

				Northdale Ac n	Horticulture	Horticulture	Horticulture	Limited	Limited
				an	limited	b	uarantee
				Qgsbglgm		Statement
				forthe Y	arEn		31	I	2 2
										2023	2022
											as restated
				Notes
Cash flows from	operating		activities
Cash generated from operations				25						102,751	285,619
Interest paid										(45)	(208)
Net cash provided	by operating activities									102,706	285,411
Cash flows from	investing		activities
Purchase oftangible fixed assets										(304,808)	(94,581)
Sale oftangible fixed assets											584
Interest received										1,788	717
Net cash used in	investing	activities								(303,020)	(93,280)
Cash flows from	financing		activities
Loan repayments	in year										(50,000)
Net cash provided	by/(used		in) financing	activities							(50,000)
Change in cash	and cash		equivalents	in
the reporting period										(200,314)	142,131
Cash and cash equivalents			at the
beginning ofthe	reporting		pediod							497,795	355,664
Cash and cash equivalents			at the end	of
the reporting period										297,481	497,795

Land and Buildings		2% - 15%on reducing balance	2% - 15%on reducing balance
Biomass boiler		5%on cost
Gardening &outside	equipment	25%on reducing	balance
Office, shop furnishings equipment	and general	25%on reducing	balance
Motor vehicles		25%on reducing	balance
Woodwork tools		25%on reducing	balance

DONATIONS AND LEGACIES
	2023	2022
	f	as restated f
Donations	29,808	10,241
Grants	60,252	234,370
Legacies	281,000	250,000
	371,060	494,611

INCOME FROM CHARITABLE A	CTIV	ITIES
						Letting
			Sale of			of non
			goods and			investment
			services f		Contractual	property F
Provider invoice income					307,527
Hub provision					418,412
NHS &Selffunding					69,554
Garden nursery sales, contracting	and
workshop sales			81,146
Renewable heat incentive
Room and facility hire						64,627
Sundry income
Breathing Space Activities			14,586
ABLE (Provider invoice income)					99,130
Cafe income				679
			96,411		894,623	64,627
					2023	2022
						as restated
					Total	Total
			Ancillary f		activities 8	activities
Provider invoice income					307,527	243,827
Hub provision					418,412	449,873
NHS &Selffunding					69,554	50,836
Garden nursery sales, contracting	and
workshop sales					81,146	66,631
Renewable heat incentive			6,618		6,618	5,940
Room and facility hire					64,627	4,473
Sundry income			3,525		3,525	28
Breathing Space Activities					14,586	15,418
ABLE (Provider invoice income)					99,130	19,778
Cafe income					679
			10,143		1,065,804	856,804
OTHER INCOME
					2023	2022
						as restated
						f
Government grants						208
Assets received re Able						1,500
Transfer ofassets from unincorporated		charity				1,432
						3,140

RAISING D	ONATIONS AND LEGACIES
			2023	2022
				as restated
Staff costs			15,128	14,538
Fundraising	costs		854	215
			15,982	14,753
CHARITABLE ACTIVITIES COSTS
			Support
		Direct	costs (see
		Costs f	note 10) 8	Totals
Sale ofgoods and services		120,625	39,262	159,887
Contractual		912,244	105,397	1,017,641
Ancillary		1,141		1,141
		1,034,010	144,659	1,178,669

SUPPORT COSTS
				Human
		Management	Finance f	resources
Sale ofgoods and services		92	1,992	36,764
Contractual		276	11,283	72,991
		368	13,275	109,755
		Memberships
		and	Governance
	Utilities	afliliations	costs	Totals
			8	8
Sale ofgoods and services	354	60		39,262
Contractual	2,006	340	18,501	105,397
	2,360	400	18,501	144,659

Net inco	me/(expenditure)		is stated afier charging/(crediting):
				2023	2022
					as restated
Auditors'	remuneration			7,410	4,950
Depreciation - owned assets				42,849	44,771
Hire ofplant and machinery				8,000	1,333
Other operating leases				3,677	3,354
(Deficit)/surplus on disposal offixed assets				5,330	(7)
Branding	and Franchises		amortisation	747	747
Auditors'	remuneration	-	non audit services	11,462	8,674
Auditors'	remuneration	-	tax advisory services	2,922
Income	from operating	leases		(5,000)

STAFF COS	T	S
						2023	2022
							as restated
						E
Wages and salaries						801,187	671,391
Social security		costs				49,648	45,075
Other pension		costs				14,201	11,021
						865,036	727,487
The average	monthly		number ofemployees		during the year was as follows:
						2023	2022
							as restated
Centre manager						1	1
Centre and support staff						53	46
						54	47
No employees		received emoluments		in excess off60,000.
						2023	2022
						No	No
Total employed		by head count				68	60

INTANGIBLE FIXEDASSETS
	Branding
	and
	Franchises f
COST
At 1 August 2022 and 31 July 2023	3,735
AMORTISATION
At 1 August 2022	934
Charge for year	747
At 31 July 2023	1,681
NET BOOKVALUE
At 31 July 2023	2,054
At 31 July 2022	2,801

TANGIBLE FIXEDASSETS
			Gardening
	Land and	Biomass	&outside
	Buildings f	boiler	equipment f
COST
At 1 August 2022	441,466	26,926	18,756
Additions	285,927		7,198
Disposals	(16,364)		(417)
At 31 July 2023	711,029	26,926	25,537
DEPRECIATION
At 1 August 2022	90,840	10,769	13,320
Charge for year	16,285	1,346	3,140
Eliminated on disposal	(11,430)		(343)
At 31 July 2023	95,695	12,115	16,117
NET BOOK VALUE
At 31 July 2023	615,334	14,811	9,420
At 31 July 2022	350,626	16,157	5,436

TANGIBLE FIXEDASSETS - contin	ued
	Office,
	shop
	furnishings
	and
	general	Motor	Woodwork
	equipment f	vehicles f.	toolsf	Totals f
COST
At 1 August 2022	78,307	101,614	6,565	673,634
Additions	9,519	2,164		304,808
Disposals	(2,117)	(150)		(19,048)
At 31 July 2023	85,709	103,628	6,565	959,394
DEPRECIATION
At 1 August 2022	57,131	46,573	5,834	224,467
Charge for year	7,595	14,300	183	42,849
Eliminated on disposal	(1,801)	(144)		(13,718)
At 31 July 2023	62,925	60,729	6,017	253,598
NET BOOK VALUE
At 31 July 2023	22,784	42,899	548	705,796
At 31 July 2022	21,176	55,041	731	449,167

STOCKS
			2023	2022
			f	as restated f
Raw materials			8,811	6,291
Work-in-progress			315	791
Finished goods			17,827	16,942
Other stocks			820	850
			27,773	24,874
DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
			2023	2022
			f	as restated F
Trade debtors			9,694	12,985
Other debtors			291,566	50,272
Prepayments	and accrued income		113,993	158,171
			415,253	221,428

CREDITORS: AMOUNTS FALLING OUE WITHIN ONE Y	EAR
	2023	2022
		as restated
	6	6
Trade creditors	7,025	8,483
Social security and other taxes	15,961	25,609
Other creditors	4,023	5,555
Deferred income	54,383	49,850
Accrued expenses	42,487	27,354
	123,879	116,851

De	In me	recon	iliation
				2023	2022
					as restated f
Balance	brought	forward		49,850	6,635
Amount	released	to the	Statement of Financial Activities	(49,850)	(6,635)
Amount	deferred	in the	year	54,383	49,850
Balance	carried forward			54,383	49,850

Minimum lease payments under non-cancellable operating	leases fall due as follows:
	2023	2022
		as restated f
Within one year	11,796	11,164
Between one and gve years	11,528	21,882
	23,324	33,046

Minimum lease payments receivable under non-cancellabl	e operating leases fall receivable as fo	llows:
	2023	2022
		as restated
Within one year	12,000
Between one and five years	43,000
	55,000

		for the Yea	r Ended 31 Jul	2023
MOVEMENT IN FUNDS
			Prior	Nst	Transfers
		At 1.8.22	year adjustment f	movement in funds f	between funds E	At 31.7.23
Unrestricted	funds
General fund		579,554		223,596	13,439	816,589
Designated	Freehold
Property fund		271,550			23,500	295,050
Designated	Other Assets
fund		12,422			6,123	18,545
		863,526		223,596	43,062	1,130,184
Restricted funds
The Autism	Hub	14,702		(6,685)		8,017
The Hedley	Foundation	2,071			(2,071)
Anne Baker	Bursary Fund	8,835		474	(1,900)	7,409
Gig Buddies	Fund	6,231		(1,000)		5,231
The National	Lottery
Community	Fund	16,521	159,083	(23,205)	(4,194)	148,205
The Charles	&Elsie Sykes
Trust		2,500			(2,500)
Community	Fund	2,699			(2,699)
Baily Thomas Charitable
Fund		3,046			(3,046)
Desmond Foundation				2,000	(2,000)
Edward Gostling
Foundation				8,000	(8,000)
Liz and Terry Bramall
Foundation				4,400	(2,301)	2,099
The Beatrice Laing Trust				4,000		4,000
Community	Buddies			9,573	(2,640)	6,933
The Hiscox	Foundation			8,000		8,000
Bernard Sunley
Foundation				4,000	(4,000)
The National	Lottery
Community	Fund-
Sensory Room				7,711	(7,711)
The Hobson	Charity Fund			4,400		4,400
		56,605	159,083	21,668	(43,062)	194,294
TOTAL FUNDS		920,131	159,083	245,264		1,324,478

Net movement in fun	ds, i	nclude	d	in the above	are as follows:
						Incoming	Resources	Movement
						resourcss f	expended f	in funds
Unrestricted funds
General fund						1,386,929	(1,163,333)	223,596
Restricted funds
The Autism Hub							(6,685)	(6,685)
Anne Baker Bursary	Fund					902	(428)	474
Gig Buddies Fund							(1,000)	(1,000)
The National Lottery	Community			Fund			(23,205)	(23,205)
Desmond Foundation						2,000		2,000
Edward Gostling Foundation						8,000		8,000
Liz and Terry Bramall Foundation						4,400		4,400
The Beatrice Laing Trust						4,000		4,000
Community Buddies						9,573		9,573
The Hiscox Foundation						8,000		8,000
Bernard Sunley Foundation						4,000		4,000
The National Lottery	Community			Fund-
Sensory Room						7,711		7,711
Ths Hobson Charity	Fund					4,400		4,400
						52,986	(31,318)	21,668
TOTAL FUNDS						1,439,915	(1,194,651)	245,264
Comparatives for movement			In	funds
						Net	Transfers
						movemsnt	between	At
					At 1.8.21 f	in funds f	fundsf	31.7.22
Unrestricted funds
General fund					380,049	172,267	27,238	579,554
Designated Freehold	Property		fund		272,776		(1,226)	271,550
Designated Other Assets		fund			13,990		(1,568)	12,422
					666,815	172,267	24,444	863,526
Restricted funds
The Autism Hub						14,702		14,702
The Hsdley Foundation						2,071		2,071
Walking Group Fund					546	(798)	252
Anne Baker Bursary	Fund				7,500	1,646	(311)	8,835
Gig Buddies Fund					8,251	(2,020)		6,231
Breathing Space					7,988	5	(7,993)
The National Lottery	Community			Fund	4,701	177,888	(6,985)	175,604
Ths Charles &Elsie	Sykes Trust					2,500		2,500
Community Fund						8,873	(6,174)	2,699
Baily Thomas Charitable		Fund				4,000	(954)	3,046
The Percy Bilton Charity						2,279	(2,279)
					28,986	211,146	(24,444)	215,688
TOTALFUNDS					695,801	383,413		1,079,214

					2023		2022
						as	restated
							6
Net income	for the	reporting		period (as per the Statement ofFinancial
Activities)					245,264		383,413
Adjustments	for:
Depreciation	charges				43,596		45,518
Loss/(profit)	on disposal of		fixed assets		5,330		(7)
Interest received					(1,788)		(717)
Interest paid					45		208
Increase in stocks					(2,899)		(8,304)
Increase in debtors					(193,825)	(192,850)
Increase in creditors					7,028		58,358
Net cash provided		by operations			102,751	285,619
ANALYSIS	OF CHANGES		IN	NET FUNDS
				At 1.8.22 f	Cash flow 6	At	31.7.23 6
Net cash
Cash at bank and in		hand		497,795	(200,314)	297,481
				497,795	(200,314)	297,481
Total				497,795	(200,314)	297,481