Company registration number. 08339736
Charity registration number., 1152430
The Hutts Foundation
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 30 March 2024
Lambert Roper & Horsfield Limited
First Floor
Rosemount House
Huddersfield Road
Elland
Wesl Yorkshire
HX5 OEE

The Hutts Foundation
Contents
Reference and Administrative Details
Trustees, Report
2to4
Independent Examiner's Report
Statement of Financial Activities
6107
Balance Sheet
8109
Notes lo the Financial Statements
10t022

The Hutts Foundation
Reference and Administrative Details
Charity Reglstration Number
1152430
Company Registration Number 08339736
Reglstered Office
The Hutls
Hutls Lane
Grewellhorpe
Ripon
North Yorkshire
HG4 3DA
Principal Office
The Hulls
Hults Lane
Grewellhorpe
Ripon
North Yorkshire
HG4 3DA
Trustees
Mr P W D Roberts
Mrs A C Bulk
Mr W G a Roberts
Mrs L A Morris
MrRAOFirth
Independent Examiner
Lambert Roper & Horsfield Limited
First Floor
Rosemount House
Huddersfield Road
Elland
Wesl Yorkshire
HX5 OEE
Page 1

The Hutts Foundation
Trustees, Report
The trustees, who are directors for the purposes of company law, present the annual report together
with the financial statements and auditors, report of the charitable company for the year ended 30
March 2024.
Trustees and off icers
The trustees and officers serving during the year and since the year end were as follows,
TfUStees'.
Mr P W D Roberts
Mrs A C Bulk
Mr W G D Roberts
Mrs L A Morris
MrRAOFirth
Objectives and activities
Objects and alms
The charitable company's principal objective during the year was that of the advancemenls of the arts,
horticulture and environmental protection or improvement, particularly but not exclusively by
promoting the cultivation and conservation of rare and endangered species of the world and the use
of sculpture within natural and cultivated landscapes, and the advancement of education of the publi
in the arts and horticultural ski11s, particularly but not exclusively in the field of plant and garden
conservation, the cultivation of rare plants and the use of sculpture within natural and cultivated
landscapes.
Achievements of the Charity
The garden opened on Tuesday, 4th April 2023,
Visitors are still encouraged to purchase tickets in advance online, so we can control the capacity per
day to comply with our planning conditions. Pre-booked visitors are scanned in on arrival. Walk-up
visitors can pay at the Ticket Office on the day, subject to availability. We saw an increase in the sale
of season tickets to 1.0371319 in 20221 due to better onsite promotions and upselling by ticket office
staff. Adult visitor numbers were up 220/0 from last year, reaching 870/0 (including children) of the
overall allowed capacity by the end of the season,
We launched the season with the addition of the Hungry Barn Owl sculpture, a chainsaw seat created
from the trunk of the damaged Hungarian Oak tree sited in the middle of the main lawn, which
received lots of positive press attention. The gardeners have focused on crowning, lifting trees
through Hosta Bank and Bluebell Bank, pruning shrubs to create more light and improve the views.
There was also a lot of spring bulb planting and use of woodchips to reduce weeds.
The garden continues to receive great reviews on Tripadvisor and Google and received another
Tripadvisor Travellers Choice award (for averaging 4,815 reviews) and won another RHS Yorkshire In
Bloom award.
Trustees and Officers
There were no changes to the Trustees in the financial year to 30 March 2024,
Page 2

The Hutts Foundation
Trustees, Report
Public benefit statement
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and W21es.
Financial review
The attached accounts show the results for the year with a surplus of £116,998 on the unrestricted
and reslricled funds12023. deficit of £40, 7491.
Pollcy on reserves
The Charity has a policy of maintaining sufficient reserves lo enable the Charity lo meet, as a
minimum, its operational costs for the next three months, which are estimated as £75,000. There were
no free reserves of the charity at 30 March 2024. Having reviewed the Charity's financial position, the
trustees do not believe the shortfall represents a significant risk and are confident that the Charity has
adequate resources lo maintain day-to-day operation of the Charity The reserves of the Charity are
continually monitored and reviewed with the context of the funds required to fulfil the objectives of the
Charity.
Structure, governance and management
Nature of governing document
The organisalion is a charitable company limited by guarantee, incorporated on 21 December 2012
and registered as a charity on 14 June 2013. The company was established under a Memorandum of
Association which established the objects and powers of the charitable company and is governed
under ils Articles of Association. In the event of the company being wound up, members are required
lo contribute an amount not exceeding £1.
Recruitment and appointment of trustees
The Iruslees are also directors of the company for the purposes of company law and under the
company's Articles. Under the requirements of the Memorandum and Articles of Association the
number of directors shall not be less than two nor more than seven.
Any person who is willing lo act as a director, and is permitted by law lo do so, may be appointed a
director by ordinary resolution or by simple majority of all the directors entitled lo attend and vole al
any meeting of the directors.
Statement of trustees, responsibilities
The trustees (who are also the directors of The Hutts Foundation for the purposes of company law)
are responsible for preparing the trustees, report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted
Accounting Practice).
Page 3

The Hutts Foundation
Trustees. Report
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial statements unless they are satisfied that
they give a true and fair view of the state of affairs of the charitable company and of the incoming
resources and application of resources, including its incorne and expenditure, of the charitable
company for that period. In preparing these financial statements, the trustees are required lo..
select suitable accounting policies and apply them consistently.,
observe the methods and principles in the Charities SORP 2019 IFRS1021',
make judgements and estimates that are reasonable and prudent.,
stale whether applicable UK accounting standards, subject to any departures disclosed and
explained in the financial statements., and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounling records that disclose with reasonable
accuracy at any lime the financial position of the charitable company and enable them to 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 for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Small companies exemption
The charitable company has taken advantage of the small companies exemption in the Companies
Act 2006 in preparing the report.
The annual report was approved by the trustees of the charity on 17 January 2025 and signed on its
behalf by..
SIGNED SECURELY
1710112025 Jl 4.'24.'46 PM UT
Mr W G D Roberts
Trustee
Page 4

The Hutts Foundation
Independent Examiner's Report to the trustees of The Hutts Foundation {'the
Company,)
I report to the charity Iruslees on my examination of the accounts of the Company for the year ended
30 March 2024.
Responsibilitles and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company lawl you
are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 20061'the 2006 Acl'l
Having satisfied myself that the accounts of the Company are not required lo be audited under Part
16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination
of your charity's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Acl'l.
In carrying out my examination I have followed the Directions given by the Charity Commission Ltnder
section 14515llbl of the 2011 Act.
Independenl examlner's statement
Since the Company's gross income exceeded £250,000 your examiner musl be a member of a body
listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination
because l am a member of The Inslilule of Chartered Accounlanls in England and Wales, which is
one of the listed bodies.
I have completed my examination. I confirm th£t no mallers have come lo my attention in connection
with the examination giving me cause lo believe Ih8t in any material respect.,
1. accounting records were not kept in respect of The Hulls Foundation as required by section 386
of the 2006 Act., or
2. the accounts do not accord with those records, or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a 'true and fair view. which is not a matter
considered as parl of an independent examination., or
4. the accounts have not been prepared in accordance with the methods and principles of the
Staleirent of Recommended Practice for accounting and reporting by charities lapplicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 10211.
I have no concerns and have come across no other mallers in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Samuel Mitchell FCA
The Institute of Chartered Accountants in England and Wales
First Floor
Rosemount House
Huddersfield Road
Elland
West Yorkshire
HX5 OEE
Date..
Page 5

The Hutts Foundation
Statement of Financial Activities for the Year Ended 30 March 2024
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unrestricted
funds
Restrtcted
funds
Total
2024
Total
2023
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other trading activities
other income
128,485
279,566
340
128,825
279,566
36,407
227,395
594
360
447
447
Total income
408,498
340
408,838
264,756
Expenditure on:
Raising funds
Charitable activities
Other expenditure
111,715>
1280,125}
111,7151
1280,125)
19,891)
(295,5641
150
Total expenditure
Nel income I lexpendilurel
Net movement in funds
291,840
291,840
1305,505
116,658
340
116,998
40.749
116,658
340
116,998
(40,7491
Recon¢llSation of funds
Total funds brought forward
Total funds carried forward 21
14,848
131,506
14,848
131,846
55,597
340
14,848
The notes on pages 10 to 22 form an integral part of these financial statements.
Page 6

The Hutts Foundation
Statement of Financial Activities for the Year Ended 30 March 2024
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
For the year ended 30 March 2023
Unrestricted
funds
Restricted
funds
Total
2023
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other trading activities
Other income
33,421
227,395
594
360
2,986
36,407
227,395
594
360
Total income
261,770
2,986
264,756
Expenditure on:
Raising funds
Charitable activities
Other expenditure
Total expenditure
Nel expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried fotward
{9,8911
{292,345}
50
19,891}
1295,564)
50
{3,219}
302,286
3,219
305,505
40,516
1233
40,749
(40,516)
1233)
{40,749}
55,364
14,848
233
55,597
14,848
21
The notes on pages 1010 22 form an integral part of these financial slatemenls.
Page 7

The Hutts Foundation
(Registration number: 08339736)
Balance Sheet as at 30 March 2024
2024
2023
Note
Flxed assets
Tangible assets
Current assets
Debtors
Cash al bank and in hand
15
248,572
251,719
16
15,396
3,292
14,429
2,348
18,688
16,777
Creditors.. Amounts falling due withln one year
Net current assets l (liabilities}
17
{122,081
230,315
103,393
1213,538
Total assets less current liabilities
145,179
38,181
Creditors.. Amounts falling due after more than one year 18
Net assets
13,333
23,333
131,846
14,848
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted funds
340
131,506
14,848
Total funds
21
131,846
14,848
The notes on pages 10 to 22 form an integral part of these financial statements.
Page 8

The Hutts Foundation
(Registration number.. 08339736)
Balance Sheet as at 30 March 2024
For the financial year ending 30 March 2024 the charity was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the charity to obtain an audit of its accounts for the year in
question in accordance with section 476. and
The directors acknowledge their responsibilities for complying with the requirements of the Act with
respect to 8ccounling records and the preparation of accounts.
The financial statements on pages 6 to 22 were approved by the trustees, and authorised for issue on
17 January 2025 and signed on their behalf by:
SIONED SECURELY
1710112026 al 4'.24.'46 PM UT¢
Mr W G D Roberts
Trustee
The notes on pages 10 10 22 form an integral part of these financial statements.
Page 9

The Hutts Foundation
Notes to the Financial Statements for the Year Ended 30 March 2024
I Charity status
The charity is a private company limited by guarantee, incorporated in England and Wales, and
consequently does not have share capital. Each of the trustees is liable lo contribute an amount not
exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is..
The Hutts
Hutls Lane
Grewelthorpe
Ripon
North Yorkshire
HG4 3DA
These financial statements were aulhorised for issue by the trustees on 17 January 2025.
2 Accounting pollcSes
Summary of signlflcant accounting pollcles and key accounting estlmates
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all the years presented, unless otherwise
stated.
Statement of compllance
The financial statements have been prepared in accordance with the Statement of Recommended
PraGliee.' Accounting and Reporting by Charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 issued in
October 2019 ISORP 2019), the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 1021, the Charities Act 2011 and the Companies Act 2006.
Basls of preparation
The Hutts Foundation meets the definition of a public benefit entity under FRS 102. These financial
statements have been prepared under the historical cost convention with items recognised initially at
historical cost or transaction value unless otherwise stated in the relevant accounting policy notes,
Going concern
The trustees consider thal there are no material uncertainties about the charity's ability to continue as
a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by
the charity.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income
will be received and the amount of the income receivable can be measured reliably.
Page 10

The Hutts Foundation
Notes to the Financial Statements for the Year Ended 30 March 2024
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the
amount can be reliably measured.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to
the grants have been mel. Where performance conditions are attached lo the grant and are yet to be
met, the income is recognised as a liability and included on the balance sheet as deferred income lo
be released.
Government grants
Grants rel£ting to revenue are reeognised in income on a systematic basis over the periods in which
the entity recognises the related costs for which the grant is intended to compensate.
A grant that becomes receivable as compensation for expenses or losses already incurred or for the
purpose of giving immediate financial support lo the enlily with no future related costs shall be
recognised in income in the period in which il becomes receivable.
Deferred income
Deferred income represents amounts received for future periods and is released to incoming
resources in the period for which, il has been received. Such income is only deferred when..
The donor specifies that the grant or donation must only be used in future accounting periods., or
The donor has imposed conditions which musl be met before the charity has unconditional
entitlement,
Glft ald
Gift aid receivable is included in income when there is a valid declaration from the donor, Any gift aid
amount recovered on a donation is considered to be parl of that gift and is treated as an addition lo
the same fund as the initial donation unless the donor or the terms of the appeal have specified
otherwise.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is
probable settlement is required and the amount can be measured reliably. All costs are allocated lo
the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot
be directly attributed to particular headings they have been allocated on a basis consislenl with the
use of resources, with central staff costs allocated on the basis of lime spent, and depreciation
charges allocated on the portion of the asset's use. Other support costs are allocated based on the
spread of staff costs.
Raising funds
These are costs incurred in allracling voluntary income, the management of investments and those
incurred in trading activities that raise funds.
Page 11

The Hutts Foundation
Notes to the Financial Statements for the Year Ended 30 March 2024
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources, for example, allocating propety costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable lo the charity's compliance with constitutional and statutory
requirements, including audit, strategic management and trustees meetings and reimbursed
expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation
and subsequent accumulated impairment losses.
DepreclatSon
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life as follows..
Asset class
Depreclatlon method and rate
33.30/0 per annum on a straight line
basi5
33. 30/0 per annum on a straight line
basis
33. 3 /0 per annum on a straight line
basis
Garden improvements
Sculptures
Office equipment
Debtors
Debtors (including trade debtors) are measured on initial recognition al settlement amount after any
trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or
other consideration expected to be received.
Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts,
Page 12

The Hutts Foundation
Notes to the Financial Statements for the Year Ended 30 March 2024
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in
furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the
use of which is reslricled lo that area or purpose.
Defined contribution penslon scheme
The charity operates a defined contribution pension scheme which is a pension plan under which
fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation
lo pay further contributions even if the fund does not hold sufficient assets to pay all employees the
benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities
when they are due. If contribution payments exceed the contribution due for service, the excess is
recognised as a prepayment.
Financial instruments
The charity accounts for basic financial instruments on initial reeognilion as per paragraph 10.7
FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 10 11.19, FRS102 SORP.
3 Income from donatlons and legacies
Unrestrlcted
funds
General
Restrlcted
funds
Total
2024
Total
2023
Don8tions from individuals
Gift aid reclaimed
Government grants
112,120
15,365
1,000
340
112,460
15,365
1,000
30,000
2,821
3,586
36,407
128,485
340
128,825
4 Income from charitable activSties
Unrestricted
funds
General
Total
2024
Total
2023
Garden entry
Talks including travel
Workshops
275,041
1,525
3,000
275,041
1,525
3,000
279,566
226,479
916
279,566
227,395
Page 13

The Hutts Foundation
Notes to the Financial Statements for the Year Ended 30 March 2024
5 Income from other trading activities
Unrestricted
funds
General
Total
funds
Total for 2024
Total for 2023
594
594
6 Other income
Unrestricted
funds
General
Total
2024
Total
2023
Room hire
447
447
360
7 Expendlture on raislng funds
Costs of tradSng actlvlties
Unrestricted
funds
General
Total
2024
Total
2023
Marketing and publicity
11,715
11,715
11,715
9,891
9,891
11,715
Page 14

The Hutts Foundation
Notes to the Financial Statements for the Year Ended 30 March 2024
8 Expenditure on charitable activities
Unrestricted
funds
General
Total
2024
Total
2023
Note
Purchases
Freight and carriage
Costs of workshops
Wages recharge
Rent
Rates
Light and heating
Repairs and maintenance
Plant care
Computer and slalionery costs
Toilets hire
Children's activities costs
Sundry expenses
Cleaning
Travel and subsistence
Clothing
Consultancy fees
Subseriplions
Charitable donations
Depreciation
Staff costs
Allocated support costs
Governance costs
297
109
89
1,850
12,893
19,300
2,148
544
16,205
6,862
1,822
1,131
1,541
23
6,267
332
1,134
89
1,850
12,893
19,300
2,148
544
16,205
6,862
1,822
1,131
1.541
23
6,287
332
1,134
7,840
19,300
2,039
921
28,080
4,800
2,843
798
165
98
7,268
1,526
5,678
1,241
1,926
1,060
3,147
192,280
10,477
(906
280,125
1,926
1,060
3,147
192,280
10,477
906
2,731
190,808
18,022
3,000
11
280,125
295,564
9 Other expenditure
Total
2024
Total
2023
Other resources expended
Note
50
50
Page 15

The Hutts Foundation
Notes to the Financial Statements for the Year Ended 30 March 2024
10 Staff costs
The aggregate payroll costs were as follows..
Unrestricted
funds
General
Restricted
funds
Total
2024
2023
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
Other staff costs
169,861
14,441
4,410
3,568
192,280
169,861
14,441
4,410
3,568
192,280
169,033
14,550
4,582
2,643
190,808
The monthly average number of persons (including senior management I leadership team) employed
by Ihe charity during the year based on head count was as follows..
2024
No
2023
No
Gardeners
Admin
10
12
The monthly avera9e number of persons {including senior management I leadership team) employecl
by the charity during the year expressed as full time equivalenls was as follows..
2024
No
2023
No
Gardeners
Admin
6 {2023 71 of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £4,41012023 £4,582).
No employees received total employee benefits of more than £60,000 in the current or prior year.
The total employee benefits of the key management personnel of the charity were £Nil {2023 - £Nil).
Page 16

The Hutts Foundation
Notes to the Financial Statements for the Year Ended 30 March 2024
11 Analysis of governance and support costs
Support costs allocated to charltable actlvities
Unrestricted
funds
Total
Total
Basis of
allocatlon
100%
General
2024
2023
Legal and professional fees
Card machine and bank charges
Bank interest payable
Staff training
Insurance
Advertising
545
1,479
720
1,577
6,144
12
545
1,479
720
1,577
6,144
12
10,890
1,465
969
180
3,557
961
100%
100%
10,477
10,477
18,022
Governance costs
Unrestrlcted
funds
General
Total
2024
Total
2023
Independent examiner fees
Examination of the financial statements
906
906
3,000
3,000
906
906
12 Trustees remuneration and expenses
No trustees, noi any persons connected with them, have received any remuneration from the charity
during the year.
During the year the charity made the following transactions with trustees..
Mr W G D Roberts
£1,11612023. £482) of expenses were reimbursed lo Mr W G D Roberts during the year.
Expenses reimbursed consisted of £1,116 (2023. £482) for petrol for garden machinery, consumables
and Facebook advertising.
Mr P W D Roberts
£19812023.. £87} of expenses were reimbursed lo Mr P W D Roberts during the year,
Expenses reimbursed being for insurance costs (2023 engraving coslsl.
Page17

The Hutts Foundation
Notes to the Financial Statements for the Year Ended 30 March 2024
13 Independent examiner's remuneration
2024
2023
Examination of the financial statements
{906
3,000
Page 18

The Hutts Foundation
Notes to the Financial Statements for the Year Ended 30 March 2024
14 Taxation
The charity is a registered charity and is therefore exempt from taxation.
15 Tangible fixed assets
Woodland
Garden
Garden
Improvements
Sculptures
Total
Cost
Al 31 March 2023
245,000
63,812
56,783
365,575
At 30 March 2024
245,000
63,812
56,763
385,575
Depreclation
Al 31 March 2023
Charge for the year
At 30 March 2024
63,812
50,044
3,147
113,856
3,147
63,812
53,191
117,003
Net book value
At 30 March 2024
245,000
3,572
248,572
AI 30 March 2023
245,000
6,719
251,719
16 Debtors
2024
2023
Prepayments and accrued income
Other debtors
15,330
66
13,888
541
15,396
14,429
17 Creditors: amounts falling due wlthin one year
2024
2023
Bank loans
Trade creditors
Other taxation and social security
Qther creditors
Accruals
Deferred income
10,833
8,461
8,509
78,057
4,910
11,311
122,081
10,000
8,131
2,739
191,871
12,090
5,484
230,315
Page 19

The Hutts Foundation
Notes to the Financial Statements for the Year Ended 30 March 2024
2024
2023
Deferred income at 31 March 2023
Resources deferred in the period
Amounts released from previous periods
5,484
11,311
5,484
5,484
Deferred income al year end
11,311
5,484
18 Creditors: amounts falllng due after one year
2024
2023
Bank loans
13,333
23,333
19 Bank loans
The charity received a Bounce Back Loan for £50,000 during the year ended 30 March 2021. The
loan balance outstanding is disclosed on the balance sheet under,
Credilors.amounls falling due with one year £10,83312023'. £10,000)
Creditors'.amounls falling due after one year £13,33312023. £23,333)
20 Obllgatlons under leases and hlre purchase contracts
Operatlng lease commitments
Total fulLfre minimum lease payments under non-cancellable operating leases are as follows..
2024
2023
Land and buildings
Within one year
Other
Within one year
14,000
14,000
3,500
17,500
3,500
17,500
The amount of non-cancellable operating lease payments recognised as an expense during the year
was £19,30012023, £19,300).
Page 20

The Hutts Foundation
Notes to the Financial Statements for the Year Ended 30 March 2024
21 Funds
Balance at 31
March 2023
Incoming
resources
Resources
expended
Balance at 30
March 2024
Unrestrlcted funds
General
14,848
408,498
(291,8401
131,506
Restricted funds
340
340
Total funds
14,848
408,838
1291,840
131,846
The unrestricted funds are available for use at the discretion of the charity in furtherance of the
general objectives,
The restricted funds are donations received towards acquiring an all terrain mobility scooter for visitor
use.
22 Analysis of net assets between funds
Unrestrlcted
funds
General
Total funds
at 30 March
2024
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
248,572
18,348
(122,081)
13,333
248,572
18,688
(122,081)
13,333
340
131,506
340
131,846
Unrestricted
funds
General
Total funds
at 30 March
2023
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
251,719
16,777
(230,3151
(23, 333}
14,848
251,719
16,777
1230,315)
23,3331
14,848
Page 21

The Hutts Foundation
Notes to the Financial Statements for the Year Ended 30 March 2024
23 Related party transactlons
During the year the charity made the following related party transactions..
W G D Roberts
During the year the trustee was reimbursed £1,116 (2023,. £4821 expenses as disclosed in note 10.
The majority of the sculptures in the gardens are owned by W G D Roberts and rented to the charity
free of charge.
During the year the charity received £2,000 {2023. £nil) in donations from the trustee.
Countrywlde Leisure Management
Countrywide Leisure Management is controlled by one of the Charity's trustees, P W D Roberts.
During the year £29,404 (2023. £19,095) wages and pension costs were rechar9ed from Countrywide
Leisure Management. Expenses of £1,861 12023. £7,915) were paid to Countrywide Leisure
Management on behalf of The Hutls Foundation during the year,
The charity received £56,490 12023.. £47,795) from Countrywide Leisure Management for garden
entry ticket sales received via Countrywide Leisure Management.
The charity also paid £8,50012023.' £8,500) during the year to Countrywide Leisure Management for
the Sculptures, Norse Shelter and access to the car park rent charge.
Included in other creditors is an amount of £75,965 {2023.. £122.8611 due to Countrywide Leisure
Managemenl.
Manor Farm Partnership
Manor Farm Partnership is contro51ed by one of the Charity's trustees, W G D Roberts,
The charity paid £10,80012023.' £10,800) lo Manor Farm Partnership for the rental of property.
Included in other debtors is an amount of £nil12023.' £5431 due from Manor Farm Partnership.
P W D Roberts
During the year the trustee was reimbursed £19812023. £871 expenses as disclosed in note 10.
During the year the charity received £109,914 {2023'. £30,000) in donations from the the trustee.
Included in other creditors is an amount of £nil12023. £68,000) due to P W D Roberts.
Page 22