Registered numbèr- 07804290
Charity number-. 1146433
GARDINER HILL FOUNDATION
{A company limited by guarantee)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021

GARDINER HILL FOUNDATION
IA company limited by guarantee)
CONTENTS
Page
Referen¢e and administrative details of the charity. its Trustees and advisers
Trustees, report
Indèpendent auditors. report on the flnanclal statemonts
Statement of financial activities
7-11
12
Balan¢e sheet
13-14
Notes to the financial statèmènts
15-27

GARDINER HILL FOUNDATION
IA company lirnited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2021
Trustees
G W Baker
L Bee Iresigned 3 February 20211
S J Bèeton (resigned 28 September 20211
S Brannan (resigned 24 April 20201
N J Coulbeck lappoinled 2 June 20211
J D Ellis
G E Hobson lappoinled 25 November 20201
T H Hunler (resigned 28 September 20211
K E Kinch
S Leale lappoinled 6 October 2021}
E Lewinglon. Chair lappoinled 6 October 20211
A Onley
R Oxby (resigned 6 October 20211
A Quickfall lappoinled 5 August 20201
L J Richards lappoinled 18 December 20201
Company Registèred
Number
07804290
Charity Registered
Number
1146433
Règlstered Office
Navigo House
Brighowgat&
Grimsby
North East Lincolnshire
DN32 OQE
Independent Auditors
Streets Audit LLP
Chartered Accountants and Slalutory Auditor
Halifax House
30 George Street
Hull
HU1 3AJ
Bankers
The Co-operative Bank plc
29 High Street
Durham
DH13PL
Pago 1

GARDINER HILL FOUNDATION
IA company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2021
The trustees present their annual report toyelher wlh the audited financial s18lemenls of the charity for the 1
April 2020 10 31 March 2021. The Iruslees confirm that the Annual Report and financial statements of the
company comply with the current slalulory requirements, the requirements of the company's governing
document and the provisions of the Slalemenl of Recommendèd Practice ISORPI, applicable to Charities
preparing their ac¢ounls in accordan¢fy with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 1021 lefleclive 1 January 20191.
Since the charity qualrfies as small under section 383, the strategic report required of medium and large
companies under The Companies Act 2006 Islralegic Report and Dire¢lorfs Report) Regulalitsns 2013 is not
required.
Ob'ectives and A¢tivitS9s
Policies and Objectives
The charity's objects are specrfically restri¢ted lo the following.. the advancement of health and the relief of those
in need. by reason of youth, age, ill~heallh, disabilily, financial hardship or other disadvantage.
In selling objectives and planning for aclNilies, the trustees have given due consideration to general guidance
published by the Charity Commission relating ID public benefit.
Strategies for Achieving Objectlves
The trustees sel the folSowing priorities for the charity- Housing, Employmttnl and Education.
11 was agreed that through the awarding of grants to increase the opportunity of those included in the objects
gaining Housing, Empl(>ymenl or Education would ultimately serve to achieve the objects in the most efficient
and effective way.
Actlvllles for Achieving Objectives
Publishing information leaflets and othèr litemture about the opportunity of applying for grants and passing
information to vulnerable individuals via health professionals within NAVIGO Health and Social Care CIC
I NAViGO"l. The charity has a presence al local Telailers and takes part in local events and piomotions to widen
knowledge and understanding ol the work they do.
Grant Making Policies
The charity invilos grant applications from service users. carers or organisalions who are able to evidence that a
grant would assist in a¢hieving the charity'5 objec15 as laid out in the conslrtulion and the priorities of the charity
as listed above.
The charity continually looks lo expand publicity and marketing around the levels and types of grant available
and is always looking lo increase the volume of applications received and processed as finance di¢tsles.
Page 2

GARDINER HILL FOUNDATION
IA cornpany limitèd by guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2021
Achievements and Performance
Going Conc•m
Afler making appropriate enquiries. the trustees have a reasonable expectation that the charity has adequate
resour¢es lo continue in operational existence for Ihe foreseeable future. For this reason they continue to adopt
the going concern basis in preparing the financial stalemenls.
Review of Actlvlties
The use of the slalic caravan that was purchased several years ago has oonlinued. Due lo the COVID-19
pandemic, th& park was closed for a proportion of the year which has resulted in reduced income and
expendilure in the year.
The foundation has continued lo receive loan repayrnenls in the year from NAVIGO in accordan￿ with the
term5 of the loan agreement for the purchase of Grimsby Garden Centre. This loan repaymenl gives the ¢harily
an annual income stream for the next 20 years, and enabled the purchase of a Garden Centre which will
significantly impact on Training, Education and Employment opportunities for Service Users as well as securing
the long term financial suslainabilily of the charity.
Financial Review
Results for the Year
The charity has generated total incoming resources in the year of £102,58012020 £16,885) being a mixture of
grants and donations, caravan renlals and interest earned on the loan lo NAVIGO. The two main income
stieams In the year were the £75,000 donation from NAVIGO and grant income received.
Total expenditure in the year was £35,917 12020
£70.9161 which includes granl-related expenditure of
£19,09612020 £nill and lolal grants paid of £9,23312020- £58,013).
Overall, nel incoming resouces for the year were £66.66312020 - nel resources expended of £54,031) resulting
in an increase in lolal funds from £324,319 10 £390,982. Of the total funds. £19,331 12020 - £20,004} are for
restricted purposes.
Reserves Policy
The charity has established and maintained a number of earmarf(ed reserve5 to run alongside the general
reserve. The charity is the chosen partner of NAVIGO and as such when any bequests or donations are made
lo NAVIGO services, these aro passed directly ID tho charity. Where the donor has requested that the funds be
used for a specific purpose, this is honoured by the charity and placed into earmarked reserves. These reserves
can then only be ulilised upon specific request.
Prlncipal Funding
The work of the charity is predominantly reliant on the income ¢onlribution made from NAVIGO, who has
recognised the Gardiner Hill Foundation as their chosen charity.
Page 3

GARDINER HILL FOUNDATION
IA company limited by guaranteel
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2021
Structure Gov&rnance and Mana
ement
Constitution
The charity is registered as a charitable company limited by guarantee and was sel up by a Memorandum of
Association on 10 October 2011. The charity is also a registered charity with the charity regislr81ion number
1146433.
The charity lake5 ils name from a local doctor, born in Louth, Linoolnshire who championed the rights of people
with mental health problems in the 1800s. Dr Robert Gardiner Hill is wdely credited wilh being the first
superinlendenl of a small asylum lo develop treatments which did not rely on mechanical reslrainl and C￿rci0n,
something he finally achieved in 1838.
Mèthod of Appointment or Election of Trustees
The management of the ¢harily Is the responsibility of the trustees who are elected and co-opled under the
leims of the ArtKles of Association.
Organisatlonal Structure and DecSslon Making
Al the lime ol these ac¢oLJnls. the charity does not directly employ any staff.
The ¢onstilution of the charity board is Iisled within the terms of the Articles of Associaliori, bul for clarity in
spect of the Accounts the Ifustees are..
The Chair ol NAVIGO.
The Diie¢tor of Finance of NAVIGO.
Up lo three shareholders of NAVIGO.
Up lo three commLJnity members of NAVIGO.
Up to two persons appointed by the Trustees from the local community and local commissioning.
Trustees hold office for three years from the dale of appointment al the end of whi¢h they shall be eligible for
reappointment for one or more further three years each unless those persons appointed from NAVIGO Cease
their NAVIGO positions in which case they shall automatically cease tts be a Injstee.
Quorum necessary for the transaction of business of Ihg trustees shall be thre& Iruslees. Questions arising al
any Iruslees meeting shall be decided by a majority of voltss. In the case of equality ol voles the chaiman of the
meeting shall have a second or casting vote, As well as adopting the Articles of As50ci*ion. al the trustees
meeting of 7 February 2012. the Iruslees adopted the Standing Financial Instructions and Contract Procedure
Rules of the charity which govern h¢)w financial transactions decisions are made.
Risk Management
The trustee5 have assessed the major risks lo which the charity is exposed. in particular those related lo the
operations and finances of the charity, and are satisfied that systems and procedures are in place to miligale
our exposure to the major risks.
Page 4

GARDINER HILL FOUNDATION
{A company limlted by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2021
Future Develo
menty
Plans for the Future
Over the n8xl year, the charity wishgs lo continue awareness work in the local community. 11 is important lo the
trustees that the charity becomes lasting testimony lo the name of the Gardiner Hill family who have roots
locally. The priorities of the charity remain as Housing, Employment and Education, although not ex¢lu5ively.
The Iruslees will continue lo focus on both income generation and charitable grant awards, with new funrjraising
activities expected alongside an increase in grant applications and awards.
The charity continues lo hold funds from donations made by NAVIGO and looks forward lo supporting new
projects that NAVIGO wishes lo embark upon in future years.
Al the year-end, the COVID-19 pandemic ¢onlinued lo affect the UK with the maill impact being the delayed
opening of the caravan park. However, the impact of travel restrictions are expected to lead to increased
demand in 2021122.
TRUSTEES. RESPONSIBILITIES STATEMENT
The trustees (who are also directors of Gardiner Hill Foundation for the purposes of company lawl are
responsible for preparing the trustees, report and the financial slalemenls in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally AC￿PIed Accounting Praclicel.
Company law requires the Iru51ees lo prepare financial slalements for each financial year. Under company law
the trustees musl nol approve the financial statements unless they are satisfied that they give a IrLJe and fair
view of the slate of affairs of the charitable company and of the incoming resources and application of
rèsources. including the income and expenditure, of the charitable company for that period. In preparing these
financial slalements, the Iruslees are required lo..
select suitsble accounting policies and then apply them consislenlly.,
observe the methods and principles in the Charities SORP.,
make judgments and accounting estimates that are reasonable and prudent.,
slate whether applicable UK Accounting Standards have b*n followed, subject lo any material
departures disclosed and explained in the financial slalemenls..
prepare the financial slalemenls on the going concem basis unless il is inappropriate lo presume that the
charitable company will ¢onlinue in operation.
The Iruslees are responsible for keeping adequate accounting records that are sufficient lo show and explain
the charrtable company's Iransaclion5 and disclose with rèasonable accuracy al any time the financial position
of the charitable company and enable them lo ensure that the financial statements comply with the Companies
Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence lor taking
reasonable steps for the prevention and detection of fraucl and other irregularities.
Page 5

GARDINER HILL FOUNDATION
IA company limitèd by guaranteel
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2021
DISCLOSURE OF INFORMATION TO AUDITORS
Each ol the persons who are trustees at the lime when this Iruslees. report is approved has confimied that..
so lar as that trustee is aware. there is na relevant audit infom12tion of which the charitable Company's
auditors are unaware.. and
that Iruslee has taken all the steps that ought lo have been taken as a trustee in order lo be aware of any
relevant audit information and lo establish that the charitable company's auditors are aware of that
information.
Approved by order of the members of the board of trustees on..
Othkc loll
and signed on their behalf by..
E Lewington
Chair
P￿e6

GARDINER HILL FOUNDATION
IA company limited by guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF GARDINER HILL FOUNDATION
Opinion
We have audited the financial slalemenls of Gardiner Hill Foundation Ithe'charity'l for the year ended 31 March
2021 which comprise the Slalemenl of financial activities, the Balance sheet. the Slalemenl of cash flows and
the related notes, Including a summary of signifiGanl acGounling policies. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounling Standards, including
Financial R&porting Standard 102 'The Financial Reporting Standard applicable in the UK and Republi¢ of
Ireland, (United Kingdom Gelleral￿ Accepted A¢¢ounting Pra¢licel.
In our opinion the financial stalemenls..
give a true and fair view of the slate of the ch8rilable companls affairs as at 31 March 2021 and of it5
incoming resources and application of resources, including ils income and expenditure for the year thèn
ended.,
have been properly prepared in accordance wlh United Kingdom Generally Accepted Accountin9
Practice.. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
Vve conducted our audit in accordance with Iriternalional Standards on Audrting IUKI IISAS IUKII and applicable
law. Our responsibilities under those standards are further described In the Auditors, responsibilities for the audit
of the financial slalemenls section of our report. We are independent ol the charitable company in a¢cordan¢e
with the ethical iequiremenls that are relevant lo our audit of the financial statements in the United Kingdom,
including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evid&n¢e we have obtained is
sufficient and appropriate lo provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial slalemenls. we have concluded that the Iruslees, use of the going concern basis of
accounting in the preparation of the finan¢ial statements is appropriate.
Based on the Work we have performed, we have not identified any material uncertainties relating lo events or
Conditions that, individually or ¢olkclively. may cast significant doubl on the charitable company's ability to
continue as a going concern for a period of at least ￿e1ve months from when the financial slalemenls are
aulhDrised for issue.
Our responsibilities and the responsibilrties of the Injslees wlih respect lo going concern are described in the
relevant sections of this report.
Page 7

GARDINER HILL FOUNDATION
IA company limited by guarantee
INDEPENDENT AUDITORS. REPORTTO THE MEMBERS OF GARDINER HILL FOUNDATION
ICONTINUEDI
Other information
The Iruslees are responsib￿ for the other information. The other information comprises the information included
in the Annual report, other than the financial slalemenls and our Auditors. report Ihereon. Our opinion on the
financial statements does not cover the other information and, except lo the exlent otherwise expl￿[lIY slated in
our report, we do not express any form of assuian¢e ¢on¢lusion Ihereon.
In connection with our audit of the financial slatemenls, our responsibility is lo read the other inform81ion and, in
doing so. consider whether the other information Is materially inconsislenl with the financial slalemenls or our
knowledge obtained in the audit or olhepNise appears lo be materially misslaled. If we identify such material
inconsistencies or apparent material misslalements. we are required lo determine whether there is a material
mi5ststement in the financial statements or a material misstatement of the otlier information. If, based on the
work we have performed, we conclude that there is a material misslalemenl ol this other information. we are
required lo report that fact.
We have nothing lo report in this regard.
Opinion on other matters prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of the audit..
the information given in the Trustees, report for the financial year lor which the financial statements are
prepared is consislenl with the financial slalements.
the Trustees, report has been prepared in accordance with applicable legal requirements.
Mattars on which wa are required to report by exception
In the light of our knowledge and understanding of the charitable company and its environment obtained in the
course of the audit. we have not identified material misstatements in the Truslees. report.
We have nothing lo report in respect of the following matters in relation to which Companies Act 2006 requires
us lo report to you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audrt have rK)t been
received from branches not visited by us., or
the financial 51atemenls are not in agreement with the accounting records and returns., or
certain disclosure5 of Iruslee5' remuneration 5pecrfied by law are not made.. or
we have not received all the Information and explanations we require for our audit., or
the Iruslees were not enlilled lo prepare the financial slalemenls in accordance with the small companies
regime and lake advantage of the small companies, exemptions in preparing the Trustees. report and
from the requirement lo prepare a Strategic report.
Page 8

GARDINER HILL FOUNDATION
IA company limited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF GARDINER HILL FOUNDATION
ICONTINUEDI
Responsibilities of trustees
As explained more fully in the Trustees, responsibilities slalemenl, the Iruslees (who are also the directors of
the ¢harilable company for the purposes of company lawl aro responsible for the preparation of the financial
stalemttnls 8nd lor being $8lisfied that they give a true and fair view, and for such internal control as the
Iruslees determine is necessary lo enable the preparation ol financial 51alemenls that a￿ free from material
misslalemenl, whether due lo fraud or error.
In preparing the financial slatemenls, the trustees are responsible for assessing the charitable company's ability
lo continue as a going concern, disclosing, as applicable, mallèrs related lo going concern and using the going
concern basis of accounting unless the Iruslees either intend lo liquidate the charitable company or lo Cease
operations, or have no roalislic allernalive bul lo do so.
Auditors, re$pon$ibilitie$ for the audlt of the financial statements
Our objectives are lo obtain reasonable assurance about whether the financial slalemenls as a whole are free
from material missialement, whether due lo fraud or error, and lo issue an Auditors, report that includes our
opinion Reasonable assLJrance is a high level of assurance, bul is not a guarantee that an audit conducted in
accordance with ISAS IUKI will always dete¢t a material misstatement when it exists. Misslalemenls can arise
from fraud or error and are considered material if, indwidually or IN the aggregate, they Could reasonably be
expected lo influence the economic decisions of users taken on the basis of these financial slalements.
Irregularili&s. including fraud. are inslances of non-compliance with laws and regulations. We design
procedures in line with oui responsibilities. outlined above, lo detect material misstalemenls in respect of
rregularilies, including fraud. The extent lo which our procedures are capable of deleding irregularities,
including fraud is detailed below..
Our approach lo idenlrfying and assessing the risks of material misstatement in respect of irregularities,
including fraud and non-complian￿ with laws and regulations, was as follows.
the engagement partner ensured that the engagement team collectively had the appropriate competence,
capabilities and skills lo identify or recognise non-compliance with applicable law5 and regulalions,
through our dis¢ussions with management and our own knowledge of the charity, no specific law5 and
regulations were identified except for general compliance with company and charity legislation.
We assessed the sus¢eptibilily ol the charity's financial slalemenls lo material misstatement, including obtaining
an understanding of how fraud mighl 0￿Ur. by..
making enquiries ol management as lo where they considered there was susceptibility lo fraud, their
knowlèdge of actual, suspected and alleged fraud, and
considering the internal controls in place lo miligale risks of fraud and nL)n-¢ompliance with laws and
regulations.
Page 9

GARDINER HILL FOUNDATION
IA company limited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF GARDINER HILL FOUNDATION
ICONTINUEDI
To address the risk of fraud through management bias and override of controls, we..
performed analytical procedures to identify any unusual or unexpected relationships..
lesled journal entries lo identify unusual transactions",
reviewed the grant received in the year lo ellsure accursle recognition.,
reviewed the approval for a sample of grants made in the year.,
assessed and reviewed the appropriateness and effectiveness of the key systems and controls.,
assessed whether jLJdgements and assumptions made in determining the accounting estimates sel out in
Note 3 were indie8live of potential bias,. and
investigated the rationale behind significant or unusual Iransaclions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures
which included, bul werè not limited lo.
agreeing financial slaleinenl disclosures to underlying supporting documentslion",
reading the minutes of meetings of those charged with governance.,
enquiring of management as to actual and potential liligalion and claims.
There are inherent limitations in our audit procedures described above. The more removed that laws and
regulations are fTom financial transactions. the less likely it is that we would become aware ol non-compliance.
Auditing standards also limit the aLJdit procedures required lo idenlify non-compliance with laws and regu5alions
lo enquiry of the Iruslees and other management and the inswlion of regulatory and legal correspondence, if
any.
Material misslalemenls that arise due to fraud can be harder lo delect than those that arise from error as they
may involve deliberale concealment or collusion.
A further description of our responsibilities for tho audit of the financial statements is located on the Financial
Reporting Council's website at". www.frc.or
.uklJuditorsres onsibilities. This description ftsrms part of our
Auditors, report.
Page 10

GARDINER HILL FOUNDATION
IA company limited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF GARDINER HILL FOUNDATION
ICONTINUEDI
Use ofour report
This report is made solely lo the Charitsble company's members. as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate lo the
charitable companws members those mallers we are required lo slate to them in an Auditors, report and for no
other purpose. To the fullest exlenl permilled by law, we do not accept or assume responsibilily lo anyone other
than the ¢haritsble Company and its members, as a body, for our audit work, for this report, or for the opinions
we have formed.
Robèrt Anderson (Senior statutory auditor)
for and on behalf of
Streets Audit LLP
Chartered Accountants and Stalulory Auditor
Halifax House
30 George Street
Hull
HU1 3AJ
Dale." 8 December 2021
Page 11

GARDINER HILL FOUNDATION
IA company limited by guarantèel
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2021
Unrestri¢ted
funds
2021
Restrlcted
funds
2021
Total
funds
2021
Total
funds
2020
Nota
Income from..
Donations and legacies
Other trading activities
Investments
78,641
1,685
6,923
15,331
93,972
1,685
6,923
4,447
5,290
7,148
Total income
Expenditure on:
Raising funds
Charitable activities
87,249
15,331
102,580
16,885
5,602
10,831
5,602
30,315
9,649
61,267
19,484
Total expenditure
16,433
19.484
35,917
70,916
Net incomellexpenditurol
Transfers between funds
70,816
{3,4801
(4,153
3,480
66,663
(54.031J
16
Net movement in funds
67.336
16731
66,663
(54.Q31J
Raconciliation of funds..
Total funds brought forward
Nel movement in funds
304,315
67,336
20,004
16731
324,319
66,663
378,350
(54,031)
Total funds carried forward
371,651
19,331
390,982
324.319
The Stslemenl of financial activities includes all gains and losses recognised in the year.
Thè notes on pages 15 10 27 form part of these financial slatemenls.
Page 12

GARDINER HILL FOUNDATION
IA compaiiy limited by guarantee)
REGISTERED NUMBER: 07804290
BALANCE SHEET
AS AT 31 MARCH 2021
2021
2020
Note
Fixed assets
Tangible assets
13
1,203
1,203
Current assets
Debtors.. amounts falling due after more than
one year
Debtors". amounts falling due within one year
Cash 81 bank and in hand
14
14
187,393
15,389
230,566
194.221
9,584
14 1, 885
433,348
345, 690
Credrtors." amounts falling due within one
year
15
142,3661
(22,574)
Net current assets
390.9B2
323, 110
Total assets less current liabi1Sties
390,982
324,319
Nat assets excluding pension asset
390,982
324.319
Total net assets
390,982
324.319
Page 13

GARDINER HILL FOUNDATION
IA company lifflited by guaranteè)
REGISTERED NUMBER.. 07804290
BALANCE SHEET ICONTINUEDI
AS AT 31 MARCH 2021
2021
2020
Note
Charlty funds
Restricted funds
Unrestri¢led funds
16
16
19,331
371.651
20,004
304,315
Total funds
390,982
324,319
The Iruslees acknowledge their responsibilities for complying with the requirements of the Act with respect lo
a¢counling records and preparation of financial slalemenls.
The financial statements have been prepared in accordance with the provisions applicable to enlilies subject to
the small companies regime.
The financial slalemenls ¥Ve￿ approved and authorised for issue by the trustees on.. 6éA OL&lt£ lolj
and signed on their behalf by..
c) M,. L.
E Lewington
Chair
The notes on pages 15 10 27 form part of these financial statements.
Page 14

GARDINER HILL FOUNDATION
IA company limited by guarante0}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
General infomiation
Gardiner Hill Foundation Ilhe charrtyl is a limited company by guarantee incorporated in England and
Wales and a registered charily. The charity's registered office is at Navigo House. Brighowgale, Grimsby,
North East Lincolnshire, DN32 OQE. The charitsls principal activity is the undertaking of projects and
giving of granls for the assistance of VLJlnerable people.
Accounting policies
2.1 Basls of preparation of financial Ststemenls
The financial slalemenls have been prepared in accordance wth the Charities SORP IFRS 1021
Accounting and Reporting by Charrties.. Slalemenl of Recorllmended Practice appli¢able lo charities
preparing their aCCOLJnls in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 1021 leffeclive 1 January 20151, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
Gardiner Hill Foundation meets the definition of a public benefit entity under FRS 102. Assets and
liabilities ale initially re¢ognised al historical cost or transa¢lion value unless otherwise staled in the
relevant accounting policy.
2.2 Income
l income is recognised once the charity has enlillemenl lo tho in¢ome, il is probable that the
income will be received and the amount of income receivable can be measured reliably,
Grants are included in the Slalemenl of financial activities on a re￿1vable basis. The balance of
income received for specrfic purposes bul not expended during the period is shown in the relevant
ftjnds on the Balance sheet. Where income is re￿iVed in advance of enlillemenl of receipt, lis
cognition is deferred and included in creditors as deferred income. Where enlillemenl occurs
before income is received, the income 15 acciued.
Other income is recognised in the period in which it is receivable and lo the extent the goods have
been provided or on completion of the service.
2.3 Expendlture
Expenditure is recognised once there is a legal or conslruclive obligation to transfer economic
benefit to a third party, il is probable Ihal a transfer of economic benefits will be required in
selllemenl and the amount of the obligation can be measured reliably. Expenditure is classified by
activity. The charity has a single activity being the provision of assistance lo vulnerable people.
Costs of generating funds are costs incurred in allracling voluntary income. and those incurred in
activities that raise funds.
Expenditure on charitable activrties is incurred on directly undertaking the aclwilies which further the
charitys objectives, as well as any associated support costs.
Grants payable are charged in the year when the grant is paid on the grounds that the charity has no
commilrnent until such time that the expense is incurred.
All expenditure is inclusive of iirecoverable VAT.
Page 15

GARDINER HILL FOUNDATION
IA company Ilmlted by guaranteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Accountlng pollcles Icontlnuedl
2.4 Tangible fixed a55ets and depreciation
Tangible fixed assets are initially recognised al cost. After re¢ognition. under the cost model,
tangible fixed assets are measured al cost less accumulated depre¢ialion and any accumulated
impairment losses. All costs incurred lo bring a tangible fixed asset into ils intended working
condition should be included in the messuremenl of cost.
Al each reporting dale the charity assesses whether there is any indication of impairment. If such
indication exists. the recoverable amount of the asset is determined lo be the higher of its fair value
less costs to sell and ils value in use. An impairment loss is recognised where the carrying amoLJnt
exceeds the recoverable amount.
Depreciation is charged so as lo allocate the cost of tangible fixed assets less Ihoir residual value
over their eslimaled useful lives, using the straighl-line method.
Depreciation is provided on the followng basis..
Other fixed assets
25010 slraighl line with no charge in year of addition
2.5 Debtors
Other debtors aro recognis8d al the selllem&nt amount. Prepayments are valued at the amount
prepaid.
2.6 Cash at bank and in hand
Cash at bank and in hand represents the chartly's current account facility and pety cash.
2.7 Liabllitle$
Liabilities are recognised when there is an obligation al the Balance sheet dale as a result ol a past
event, Il is probable that a transfer of economic benefit will be required in seltlemenl, and the
amount of the settlement can be estimated reliably.
Liabilities are recognised al the amount that the charity anticipates it wll pay ID sellle the debt or the
amount il ha5 received as advanced payments for the goods or services it must provide.
2.8 Financial in$truments
The charity only has financial assets and financial liabilities of a kind that qualrfy as basic financial
inslrumenls. Basic financial instrumonts are initially recognised al transaction value and
subsequently measured al their settlement value.
Page 16

GARDINER HILL FOUNDATION
IA company limit&d by guarante&l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Accounting policies Iconlinuedl
2.9 Fund a¢¢ounting
General funds are unreslri¢led funds which are available for use al the discretion of the Iruslees in
furtherance of the general objectives of the charity and which have not been designated for other
purposes.
Reslricled funds are funds which are lo be used in accordance with specific restr￿lI0￿S imposed by
donors or which have been raised by the charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is sel out in the notes lo the financial statements.
Investment income, gains and losses are allocated lo the appropriate fund.
Critical accounting estimates and area5 of judgment
Eslimales and judgments are continually evaluated and are based on historical experience and other
factors, including expectations of future events that are believed to be reasonable under the
circumstances.
Crrtical accounting eslimales and assumptions..
The charity makes estimates and assumptions concerning the fuluie. The resu51ing accounting estimates
and assumptions will, by definition, seldom equal the related actual results. The eslimales 2nd
assumptions that have a significant risk of causing a material adjustmenl to the carrying amounts of
assets and liabilities within the next financial year are discussed below.
Tangible fixed assets are recognised at cost or valuation, less accumulated depreciation and any
imp8imenl. Depreciation takes place over the estimated useful lrfe, down lo the assessed residual value.
The carrying amount of the charitls fixed 8ssels is lesled as soon as changed conditions show that a
need for impairment has arisen.
Page 17

GARDINER HILL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Income from donatlons and legacies
Unrestricted
funds
2021
Restricted
funds
2021
Total
funds
2021
Total
fiinds
2020
Donations
Grants
78,641
995
79,636
14,336
4,447
14,336
78,641
15,331
93,972
4,447
Total 2Q20
2,500
1,947
4,441
Income from other trading activitiès
Income from fundraising events
Unrestricted
funds
2021
Total
funds
2021
Total
fiinds
2020
Caravan Rental
1.685
1,685
5,290
Total 2020
5,290
5.290
Investment income
Unrestricted
funds
2021
Total
funds
2021
Total
fLinds
2020
Loan Interest Received
6,923
6.923
7, 148
Total 2020
7. 148
7, 148
Page 18

GARDINER HILL FOUNDATION
IA company limitod by guarant9&1
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Expendlture on raising funds
Costs of raising voluntary incom&
Unr&stri¢led
funds
2021
Total
funds
2021
Total
riinds
2020
Donation Website Subs¢iplions
Caravan Costs
Caravan Depreciation
216
4,183
1,203
216
4,183
1,203
216
8,231
1,202
5,602
S,602
9.649
Total 2020
9,649
9,649
Analysls of expenditUTe on charitable activities
Summary by fund type
Unrestrlcted Restricted
funds
funds
2021
2021
Total
lunds
2021
Total
funds
2020
Assistance for Vulnerable People
10,831
19.484
30,315
61, 267
Total 202Q
60,909
358
61,267
Page19

GARDENER HILL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
Analysis of gxpanditura by activities
Actlvltles
undertaken
directly
2021
Grant
funding of
activities
2021
Support
cost5
2021
Total
funds
2021
Total
Itinds
2020
Assistance for Vulnerable
People
19,096
9,233
1,986
30,315
61,267
Total 2020
503
58,013
2, 751
67,267
Analysis of direct Gosts
Total
funds
2021
Total
lunds
2020
Grant Related Expenditure
Sgrvice User Expenditure
19,096
5Q3
19,096
503
Analysis of $upport costs
Total
funds
2021
Total
funds
2020
Insurance
Advertising
Other Costs
693
625
67
346
664
7,116
80
1,146
Governance Costs
1,986
2, 751
Page 20

GARDINER HILL FOUNDATION
IA company limitèd by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
10. Analysis of grants
Grants to
Grants to
Institutions Individuals
2021
2021
Total
funds
2021
Total
funds
2020
Grants
9.233
9,233
58.073
Tot&1 2020
45, 786
72,227
58,013
11. Audltors. remuneratlon
2021
2020
Foes payable lo the ch8ritls auditor for the audrt of the charity's annual
a¢¢ounls
1,110
1.080
12. Trustees. remungratlon and expenses
During the year. no Iruslees received any remuneration or olhor benefits (2020- £NIL}.
During the year ended 31 March 2021, no trustee expenses have been incurred (2020- £NILJ.
Page 21

GARDINER HILL FOUNDATION
IA company Ilmilod by guarantee}
NOTES TO THE FINANCIAL STATENENTS
FOR THE YEAR ENDED 31 MARCH 2021
13. Tangible fixed assets
Oth&r fixed
assets
Cost or valuation
Al 1 April 2020
29,729
Al 31 March 2021
29,729
Depreciation
At 1 April 2020
Charge for the year
28,526
1,203
Al 31 March 2021
29.729
Net book value
Al 31 March 2021
Al 31 MarGh 2020
1,203
14.
Dgbtors
2021
2020
Due after more than one year
Other debtors
187,393
194.221
2021
2020
Due withln one year
Other debtors
Prepayments and accrued income
6.828
8,561
6,593
2.991
15,389
9,584
Page 22

GARDINER HILL FOUNDATION
IA company Ilmited by guaranteèl
NOTES TO THE FSNANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
15.
Credltors: Amounts falling due within one year
2021
2020
Trade creditors
Other creditors
Accruals and deferred income
27,241
12,477
2,648
3,588
16,374
2,612
42,366
22.574
2021
2020
Deferred income at 1 April
Resources deferred during the year
Amounts released from previous periods
880
640
800
(560J
1680)
Deferred income at 31 Mar¢h
200
880
At the year-end. the charity has received payments in advance for the rental of the caravan.
Page 23

GARDINER HILL FOUNDATION
IA company limlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
16. Statemènt of funds
Statement of funds- current year
Balance at
31 March
2021
Balance at 1
April 2020
Transfers
Inlout
Income Expenditurè
Unrestricted funds
General Funds
304,31 S
87,249
116,4331
13,480}
371.651
Restricted funds
Donations
Lottery Grant
Future Focus Resilience
Programme
18,724
1,280
995
1388
19,331
11,2801
14,336
119,0961
4,760
20,004
15.331
119.4841
3,480
19.331
Total of funds
324,319
102.580
135,9171
390.982
Unre5tri¢ted Funds:
General Funds:
General Funds represents resources whi¢h may be used towards meeting any of the objects of the
charity al the discretion of the trustees. These have not been designated for particular purposes.
Restricted Funds:
Donations-
The charity has received a number of donation5 for which the donor has expressed a wish for the money
lo be spent Dn specific aspects of the charity'5 operations. The charity monitors the use of these
donations lo ensure the donors, W5hes are mel.
Future Focus Resilience Programme:
The Charity received a grant lor a project called Future Focus Re5ilien¢e Programme which is being
operated through the charity.
Page 24

GARDINER HILL FOUNDATION
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
16. Statem9nt of funds Icontinuedl
Statement of funds - prior year
Balance al
33 M8rch
2020
Balance al
1 Apnl 2019
Income Expenditure
Unrestricted funds
General Funds
359.935
14,938
(70,558)
304,315
Restricted fund$
Donations
Lottery Grant
17,135
1,280
1,947
(358)
18, 724
1,280
18.415
1,947
13581
20,004
Total of funds
378.350
16,885
(70,916)
324,319
17. Summary offund5
Summary offunds- currentyear
Balaneè at
31 March
2021
Balance at 1
April 2020
Transfers
Inlout
Income Expenditure
General funds
ReslriGled funds
304,315
20.004
87,249
15,331
116.4331
119.4841
13,4801
3,480
371.651
19,331
324,319
102,580
35,9171
390.982
Page 25

GARDINER HILL FOUNDATION
IA company limitèd by guarantael
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
17. Summary of funds Icontinuedl
Summary offunds- prior year
Balance al
31 March
2020
Balance al
1 April 2019
Income Expenditure
General funds
Reslricled funds
359, 935
18,415
74,938
1,947
(70.558)
(358)
304,315
20,004
378,350
76,885
(70,916)
324,319
18. Analys1$ of ngt assets between funds
Analysis of net assets between funds - current year
Unrestricted RestriGted
funds
funds
2021
2021
Total
funds
2021
Debtors due after more than one year
Current assets
Creditors due within one yèar
187,393
226,624
142,3661
187,393
245,955
142,3661
19,331
Total
371,651
19,331
390,982
Analysis of net assets between funds- prior year
Unraslncled
funds
2020
Restricted
funds
2020
Total
funds
2020
Tangible fixed assets
Debtors due after more than one year
Current assets
Crodilors due within one year
1.203
194,221
131,465
{22,574}
1.203
194.221
151,469
(22,574)
20,004
Total
304,315
20,004
324,319
Page 26

GARDINER HILL FOUNDATION
{A company limited by guaranteel
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
19. Related party transactions
NAVIGO Health & Social Care CIC I"Navlgo"I
Navigo is a company in which some of the trustees are directors.
During the year. the charity received a donation from Navigo of £75,000 12020 - £nill. In addition. the
charity raised invoices lo Navigo for donations received on ils behalf of £nil12020 - £1001. The balanee
oulslanding al the year-end is £nil12020- £nill.
During the year. the charity received invoices from Navigo for grants and other expenses incurred on ils
ehalf lolalling £30,59412020 - £56,835). Al the balance sheet dale, £27,241 12020 - £3.5881 was due lo
Navigo which is included in trade creditors.
Al the balance sheet dale, recharges for grants and other expenses of £1,319 12020 £nill were
outstanding which are included in accruals.
In addition. the charity is holding funds received on behalf of Navigo of £12,27712020- £15,874).
During a previous year, the charty made a loan to Navigo. The lolal balance oulslanding al the year-end
s £194,221 12020 - £200,814) which is included within other debtors due within one year and more than
ne year. The loan is secured. interest Charged al 3.5Qh and is repayable in equal monthly inslallmenls.
Page 27