|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| |||||N**or**thdale
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||