REGISTERED CHARITY NUMBER: 1153868
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2023
for
Lindengate
DUX Advisory Limited Chartered Accountants Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 8DB
Lindengate
Contents of the Financial Statements for the Year Ended 31 December 2023
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 20 |
| Detailed Statement of Financial Activities | 21 | to | 22 |
Lindengate
Report of the Trustees for the Year Ended 31 December 2023
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Lindengate provides a range of wellbeing programmes covering all ages for those with low to moderate mental health needs. The charity's focus is on early intervention, prevention and mental health maintenance by providing different levels of support through social and therapeutic horticulture (STH). Lindengate saw 2,804 people benefit from its activities in 2023; a 30% increase on 2022.
Lindengate had 208 active volunteers throughout 2023 whose support has been crucial. The benefit the charity gains from their hard work runs across activities such as maintaining the gardens, supporting programmes, generating trading income and assisting with fundraising activities. Many of our volunteers say their mental and physical wellbeing has benefitted as well.
Fundraising review
An additional fundraiser was recruited in the first half of 2023, adding specialist expertise in winning support from trusts and foundations. The expanded team delivered a 23% increase in donations to £343,444 in 2023, up from £279,142 in 2022. In addition, to celebrate Lindengate's 10th Anniversary two lunches and one dinner were held at Chequers, raising £38,276. Total 2023 income remained on a par with 2022, a commendable effort by management and staff during a year of significant change.
FINANCIAL REVIEW
Financial review
At the end of 2023 the charity's reserves were £175,799, an 85% increase on the 2022 figure of £94,791.
Action taken in early 2023 to reduce the cost base to a sustainable level, allied to greater day to day cost control, made a significant contribution to the improvement in financial performance compared with 2022.
Net income /expenditure generated a surplus of £81,008 in 2023 as opposed to a loss of £121,681 in 2022. This has stabilised the charity's finances and made it possible to aim for the long term goal of increasing reserves to the equivalent of six months expenditure.
Outlook and Key Risks
Lindengate has emerged out of 2023 financially stronger compared with 2022, enabling the charity to plan for the controlled growth of the impactful wellbeing services to meet an increasing demand.
To further enhance its management capabilities, Lindengate appointed an experienced Chief Executive Officer at the start of 2024, to take over from the General Manager who retired at the end of 2023. A new Chair of Trustees was also appointed, while several existing trustees reached the end of their terms throughout 2023.
A 3 year strategy will be produced in 2024 reengaging with the Charity's core purpose and focussed on how the wellbeing services offered can be grown to support more people. Raising the necessary funds to sustainably run the Charity remains challenging in an increasingly competitive environment. The Charity's ability to adapt and diversify its fundraising activities will be key, driven by the new leadership and management team, supported by an amazingly driven and resourceful staff and team of volunteers.
Page 1
Lindengate
Report of the Trustees for the Year Ended 31 December 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is controlled by its governing document, a deed of trust and constitutes a Charitable Incorporated Organisation (CIO).
Trustees are appointed for a term of three years, according to the needs of the charity by the Trustees. A Trustee's appointment is subject to a formal resolution by the Trustees at a properly convened meeting.
Trustees may be recruited from the existing body of volunteers or as a result of an external search.
The CIO is required to have a minimum of three charity trustees. There is no maximum number of trustees that may be appointed to Lindengate.
The Trustees appointed a General Manager (Mr M Cole) in 2023 and approved the management structure reporting to the General Manager. Mr M Cole retired at the end of 2023, and the trustees appointed a Chief Executive Officer (Mr B Brady) to succeed him at the start of 2024.
The Chief Executive Officer is required to operate within the terms of delegated authorities as agreed with the Trustees from time to time.
Newly appointed Trustees are provided with key documents relating to the charity and attend briefings with the Chief Executive Officer and the senior management team.
The Trustees are not entitled to any remuneration for their services. Staff salary levels are regularly reviewed taking account of independent external advice.
The object of the charity is to improve people's mental health, physical health and wellbeing through the provision of nature based activities in horticulture, gardening, environmental conservation, heritage skills, arts and craft, woodworking and education.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1153868
Principal address
The Old Allotment Site Next To Dobbies Garden Centre Aylesbury Road Aylesbury Wendover HP22 6BD
Trustees
Mr Paul Miles (Chairman) (resigned 15.11.23) Mr Anton Wellenreiter (resigned 28.2.24) Mr Stuart Siddall (resigned 2.1.24) Mr Brian Patrick Brady (appointed 28.6.23) (resigned 16.10.23) Dr Judith Maybrey White (appointed 6.7.23) (resigned 8.7.24) Dr Elaine Janice King (resigned 31.3.24) Mr Roger Francis John Smith (appointed 11.10.23) Mr Giles Flaxton (appointed 14.12.23) Mr Francis John Durden (appointed 19.12.23) Ms Nicola Jane Dolan (appointed 13.5.24)
Page 2
Lindengate
Report of the Trustees for the Year Ended 31 December 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
DUX Advisory Limited Chartered Accountants Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 8DB 02/09/2024 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
----- Start of picture text -----
............................................................................
----- End of picture text -----
............................................................................ Mr Francis John Durden - Trustee
Page 3
Independent Examiner's Report to the Trustees of Lindengate
Independent examiner's report to the trustees of Lindengate
I report to the charity trustees on my examination of the accounts of Lindengate (the Trust) for the year ended 31 December 2023.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters 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.
Shaun Brownsmith FCA
DUX Advisory Limited Chartered Accountants Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 8DB
05/09/2024 Date: .............................................
Page 4
Lindengate
Statement of Financial Activities for the Year Ended 31 December 2023
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 343,443 Charitable activities 3 Charitable activities 29,486 Other income 10,708 Total 383,637 EXPENDITURE ON Raising funds 4 107,844 Charitable activities 5 Charitable activities 232,050 Total 339,894 NET INCOME/(EXPENDITURE) 43,743 Transfers between funds 14 (807) Net movement in funds 42,936 RECONCILIATION OF FUNDS Total funds brought forward 4,800 TOTAL FUNDS CARRIED FORWARD 47,736 |
Restricted funds £ - 152,776 - 152,776 - 115,512 115,512 37,264 807 38,071 89,991 128,062 |
31.12.23 31.12.22 Total Total funds funds £ £ 343,443 279,142 182,262 243,244 10,708 14,688 536,413 537,074 107,844 102,982 347,562 555,773 455,406 658,755 81,007 (121,681) - - 81,007 (121,681) 94,791 216,472 175,798 94,791 |
|---|---|---|
The notes form part of these financial statements
Page 5
Lindengate
Balance Sheet 31 December 2023
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 10 21,518 CURRENT ASSETS Stocks 11 3,582 Debtors 12 43,324 Cash in hand 93,633 140,539 CREDITORS Amounts falling due within one year 13 (114,321) NET CURRENT ASSETS 26,218 TOTAL ASSETS LESS CURRENT LIABILITIES 47,736 NET ASSETS 47,736 FUNDS 14 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - - - 128,062 128,062 - 128,062 128,062 128,062 |
31.12.23 Total funds £ 21,518 3,582 43,324 221,695 268,601 (114,321) 154,280 175,798 175,798 47,736 128,062 175,798 |
31.12.22 Total funds £ 30,208 3,597 76,441 104,463 184,501 (119,918) 64,583 94,791 94,791 4,800 89,991 94,791 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on .............................................02/09/2024 and were signed on its behalf by:
.............................................
Mr Francis John Durden - Trustee
The notes form part of these financial statements
Page 6
Lindengate
Notes to the Financial Statements for the Year Ended 31 December 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The presentation currency of these financial statements is in sterling.
The financial statements have been prepared on a going concern basis. The trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. In particular, in response to the COVID-19 pandemic, the trustees have tested their cash flow analysis to take into account the impact on their business of possible scenarios brought on by the impact of COVID-19, alongside the measures that they can take to mitigate the impact. Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the trustees have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.
Critical estimates and judgements
In preparing financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
Income
Income is recognised when the Charity has entitlement to the funds, any performance indicators attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.
Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable.
Grant income is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless the grant relates to a future year, in which case it is deferred. Income from charitable activities is credited to the Statement of Financial Activities when received or receivable whichever is earlier, unless it relates to a specific future year or event, in which case it is deferred.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities.
continued...
Page 7
Lindengate
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
1. ACCOUNTING POLICIES - continued
Expenditure
Indirect costs, including governance costs, which cannot be directly attributed to activities, are allocated proportionate to direct costs allocated to each project area.
Irrecoverable VAT is charged against the category of expenditure for which it was incurred.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their residual value, over their useful life, on a straight-line basis. The useful life used is:
Plant and machinery
5 years
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. DONATIONS AND LEGACIES
| Donations Grants Grants received, included in the above, are as follows: Grants |
31.12.23 £ 173,476 169,967 343,443 31.12.23 £ 169,967 |
31.12.22 £ 81,023 198,119 279,142 31.12.22 £ 198,119 |
|---|---|---|
continued...
Page 8
Lindengate
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
3. INCOME FROM CHARITABLE ACTIVITIES
| 31.12.23 Activity £ Fees from gardeners Charitable activities 119,271 Trading income Charitable activities 62,991 182,262 RAISING FUNDS Raising donations and legacies 31.12.23 £ Staff costs 59,199 Fundraising event costs 2,356 Promotional costs 46,289 107,844 CHARITABLE ACTIVITIES COSTS Support Direct costs (see Costs note 6) £ £ Charitable activities 280,030 67,532 SUPPORT COSTS Governance Management costs £ £ Charitable activities 37,187 30,345 AUDITORS' REMUNERATION 31.12.23 £ Fees payable to the charity's auditors for the audit of the charity's financial statements 4,684 |
31.12.22 £ 183,862 59,382 243,244 31.12.22 £ 81,072 736 21,174 102,982 Totals £ 347,562 Totals £ 67,532 31.12.22 £ 3,945 |
|---|---|
4. RAISING FUNDS Raising donations and legacies
5. CHARITABLE ACTIVITIES COSTS
6.
7. AUDITORS' REMUNERATION
continued...
Page 9
Lindengate
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.
9. STAFF COSTS
| Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Employees |
31.12.23 £ 132,976 31,579 28,539 193,094 31.12.23 17 |
31.12.22 £ 404,583 52,656 28,499 485,738 31.12.22 27 |
|---|---|---|
No employees received emoluments in excess of £60,000.
10. TANGIBLE FIXED ASSETS
| Plant and machinery £ COST At 1 January 2023 119,012 Additions - At 31 December 2023 119,012 DEPRECIATION At 1 January 2023 89,019 Charge for year 9,883 At 31 December 2023 98,902 NET BOOK VALUE At 31 December 2023 20,110 At 31 December 2022 29,993 |
Fixtures and fittings £ 279 1,378 1,657 64 185 249 1,408 215 |
Totals £ 119,291 1,378 120,669 89,083 10,068 99,151 21,518 30,208 |
|---|---|---|
continued...
Page 10
Lindengate
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
| 11. STOCKS Stocks 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors Prepayments and accrued income 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Taxation and social security Other creditors |
31.12.23 £ 3,582 31.12.23 £ 37,721 114 5,489 43,324 31.12.23 £ 171 3,563 110,587 114,321 |
31.12.22 £ 3,597 31.12.22 £ 64,620 1,710 10,111 76,441 31.12.22 £ - 7,422 112,496 119,918 |
|---|---|---|
continued...
Page 11
Lindengate
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
14. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | ||||
|---|---|---|---|---|
| Net | Transfers | |||
| movement | between | At | ||
| At 1.1.23 | in funds | funds | 31.12.23 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 4,800 | 43,743 | (807) | 47,736 |
| Restricted funds | ||||
| Office Cabin | 1,640 | (1,640) | - | - |
| Volunteer Hub | 2,260 | (2,260) | - | - |
| Reserves | 6,000 | (6,000) | - | - |
| Memory Pathways | 6,025 | (6,025) | - | - |
| Secure Storage Units | 1,888 | (1,888) | - | - |
| Shady Shelter | 1,396 | (1,396) | - | - |
| Potting Shed & Office Extension | 2,689 | (2,689) | - | - |
| Kitchen Garden | 4,000 | (4,000) | - | - |
| Giants Armchair Terrace | (6) | - | 6 | - |
| Woodworking Facility | 1,304 | - | - | 1,304 |
| Groundworks | 427 | (427) | - | - |
| You've LGF | 153 | (153) | - | - |
| Gift Aid | 390 | (390) | - | - |
| Outdoor Furniture | 17 | (17) | - | - |
| Older Gardeners | - | 3,750 | - | 3,750 |
| Rest & Reflect | 100 | (100) | - | - |
| Through The Gate | 4,210 | (4,210) | - | - |
| Volunteens LGF360 | ||||
| 156 | (157) | 1 | - | |
| Planted LGF363 | ||||
| (800) | - | 800 | - | |
| Apothecary Garden LGF375 | ||||
| 10,000 | (5,814) | - | 4,186 | |
| Bernwood Sign | ||||
| 1,000 | - | - | 1,000 | |
| Conservation Area | 14,142 | (292) | - | 13,850 |
| Green Volunteens | ||||
| 10,500 | (2,500) | - | 8,000 | |
| Training | 2,599 | (2,599) | - | - |
| Womens Wellbeing Group | ||||
| 7,492 | - | - | 7,492 | |
| Heritage Orchard Swale LGF428 | ||||
| 2,909 | (202) | - | 2,707 | |
| Open Gardens LGF434 | ||||
| 9,000 | (8,500) | - | 500 |
continued...
Page 12
Lindengate
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
14. MOVEMENT IN FUNDS - continued
Wellbeing Pathways LGF435
| Education and Community Hub LGF436 Yurt Furnishings LGF443 White Goods LGF446 Woodworkshop LGF450 Young People,Through the Gate,Open Gardens Paths,Signage,Training LGF455 Flood Awareness LGF461 Furniture LGF464 Tree Nursary TOTAL FUNDS |
- - 500 - - - - - - - 89,991 94,791 |
21,000 20,000 - 370 200 9,243 11,150 9,914 1,500 11,396 37,264 81,007 |
- 21,000 - 20,000 - 500 - 370 - 200 - 9,243 - 11,150 - 9,914 - 1,500 - 11,396 807 128,062 - 175,798 |
|---|---|---|---|
continued...
Page 13
Lindengate
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
14. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 383,637 | (339,894) | 43,743 |
| Restricted funds | |||
| Office Cabin | - | (1,640) | (1,640) |
| Volunteer Hub | - | (2,260) | (2,260) |
| Reserves | - | (6,000) | (6,000) |
| Memory Pathways | 5,000 | (11,025) | (6,025) |
| Secure Storage Units | - | (1,888) | (1,888) |
| Shady Shelter | - | (1,396) | (1,396) |
| Potting Shed & Office Extension | - | (2,689) | (2,689) |
| Kitchen Garden | - | (4,000) | (4,000) |
| Groundworks | - | (427) | (427) |
| You've LGF | - | (153) | (153) |
| Gift Aid | - | (390) | (390) |
| Outdoor Furniture | - | (17) | (17) |
| Older Gardeners | 7,500 | (3,750) | 3,750 |
| Rest & Reflect | - | (100) | (100) |
| Through The Gate | - | (4,210) | (4,210) |
| Volunteens LGF360 | |||
| - | (157) | (157) | |
| Apothecary Garden LGF375 | |||
| - | (5,814) | (5,814) | |
| Conservation Area | - | (292) | (292) |
| Green Volunteens | |||
| 10,000 | (12,500) | (2,500) | |
| Training | - | (2,599) | (2,599) |
| Womens Wellbeing Group | |||
| 7,492 | (7,492) | - | |
| Older Gardeners LGF439 | 7,500 | (7,500) | - |
| Heritage Orchard Swale LGF428 | |||
| 4,565 | (4,767) | (202) | |
| Open Gardens LGF434 | |||
| 5,000 | (13,500) | (8,500) | |
| Wellbeing Pathways LGF435 | |||
| 35,000 | (14,000) | 21,000 |
continued...
Page 14
Lindengate
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
14. MOVEMENT IN FUNDS - continued
Education and Community Hub LGF436
| Yurt Furnishings LGF443 White Goods LGF446 10th Anniversay, Staff Xmas LGF450 Woodworkshop LGF450 Young People,Through the Gate,Open Gardens Paths,Signage,Training LGF455 Flood Awareness LGF461 Furniture LGF464 Tree Nursary TOTAL FUNDS |
20,000 1,090 1,922 1,000 200 9,243 11,850 9,914 1,500 14,000 152,776 536,413 |
- (1,090) (1,552) (1,000) - - (700) - - (2,604) (115,512) (455,406) |
20,000 - 370 - 200 9,243 11,150 9,914 1,500 11,396 37,264 81,007 |
|---|---|---|---|
continued...
Page 15
Lindengate
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
14. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.1.22 | in funds | 31.12.22 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 102,243 | (97,443) | 4,800 |
| Restricted funds | |||
| Office Cabin | 1,640 | - | 1,640 |
| Volunteer Hub | 2,260 | - | 2,260 |
| Bee Keeping | 498 | (498) | - |
| Reserves | 6,000 | - | 6,000 |
| Memory Pathways | 5,989 | 36 | 6,025 |
| Secure Storage Units | 1,888 | - | 1,888 |
| Sensory Garden & Pond | 3,108 | (3,108) | - |
| Shady Shelter | 3,286 | (1,890) | 1,396 |
| Potting Shed & Office Extension | 2,689 | - | 2,689 |
| Alpine Bed | 330 | (330) | - |
| Core Resources | 10,000 | (10,000) | - |
| Welcome Area | 79 | (79) | - |
| Sound and Light Area | 2,052 | (2,052) | - |
| Young People (16-24) | 5,000 | (5,000) | - |
| Rill (Sensory Garden) | 3,200 | (3,200) | - |
| ADS & Complex Needs | 3,750 | (3,750) | - |
| ACT Foundation | 534 | (534) | - |
| Wildflower Development | 52 | (52) | - |
| Kitchen Garden | 6,449 | (2,449) | 4,000 |
| Butterfly Conservation | 1,163 | (1,163) | - |
| Giants Armchair Terrace | 2,254 | (2,260) | (6) |
| Companion Seating | 105 | (105) | - |
| Woodworking Facility | 1,304 | - | 1,304 |
| Tools & Equiment | 142 | (142) | - |
| Groundworks | 2,765 | (2,338) | 427 |
| You've LGF | 153 | - | 153 |
| Gift Aid | 390 | - | 390 |
| Nature Connection | 9,273 | (9,273) | - |
| Outdoor Furniture | 17 | - | 17 |
| Older Gardeners | 7,500 | (7,500) | - |
| Rest & Reflect | 6,832 | (6,732) | 100 |
| Through The Gate | 12,697 | (8,487) | 4,210 |
| Support The Supporter | 2,000 | (2,000) | - |
| Volunteens LGF360 | |||
| 156 | - | 156 | |
| Planted LGF363 | |||
| - | (800) | (800) |
continued...
Page 16
Lindengate
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
14. MOVEMENT IN FUNDS - continued
Heritage Orchard LGF370
| Apothecary Garden LGF375 Bernwood Sign Conservation Area Green Volunteens Open Gardens Training Womens Wellbeing Group Yurt Furniture TOTAL FUNDS |
3,674 5,000 - - - - - - - 114,229 216,472 |
(765) 5,000 1,000 14,142 10,500 9,000 2,599 7,492 500 (24,238) (121,681) |
2,909 10,000 1,000 14,142 10,500 9,000 2,599 7,492 500 89,991 94,791 |
|---|---|---|---|
continued...
Page 17
Lindengate
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
14. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 422,223 | (519,666) | (97,443) |
| Restricted funds | |||
| Bee Keeping | - | (498) | (498) |
| Memory Pathways | 15,000 | (14,964) | 36 |
| Sensory Garden & Pond | - | (3,108) | (3,108) |
| Shady Shelter | - | (1,890) | (1,890) |
| Alpine Bed | - | (330) | (330) |
| Core Resources | - | (10,000) | (10,000) |
| Welcome Area | - | (79) | (79) |
| Sound and Light Area | - | (2,052) | (2,052) |
| Young People (16-24) | - | (5,000) | (5,000) |
| Rill (Sensory Garden) | - | (3,200) | (3,200) |
| ADS & Complex Needs | - | (3,750) | (3,750) |
| ACT Foundation | - | (534) | (534) |
| Wildflower Development | - | (52) | (52) |
| Kitchen Garden | - | (2,449) | (2,449) |
| Butterfly Conservation | - | (1,163) | (1,163) |
| Giants Armchair Terrace | - | (2,260) | (2,260) |
| Companion Seating | - | (105) | (105) |
| Tools & Equiment | - | (142) | (142) |
| Groundworks | - | (2,338) | (2,338) |
| Nature Connection | - | (9,273) | (9,273) |
| Older Gardeners | 7,500 | (15,000) | (7,500) |
| Rest & Reflect | - | (6,732) | (6,732) |
| Through The Gate | 25,259 | (33,746) | (8,487) |
| Support The Supporter | - | (2,000) | (2,000) |
| Planted LGF363 | |||
| - | (800) | (800) | |
| Heritage Orchard LGF370 | |||
| - | (765) | (765) | |
| Apothecary Garden LGF375 | |||
| 5,000 | - | 5,000 | |
| Bernwood Sign | |||
| 1,000 | - | 1,000 | |
| Conservation Area | 15,000 | (858) | 14,142 |
| Green Volunteens | |||
| 20,000 | (9,500) | 10,500 | |
| Open Gardens | 12,000 | (3,000) | 9,000 |
continued...
Page 18
Lindengate
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
| 14. MOVEMENT IN FUNDS - continued Training Womens Wellbeing Group Yurt Furniture Yurt Garden TOTAL FUNDS |
5,000 7,492 500 1,100 114,851 537,074 |
(2,401) - - (1,100) (139,089) (658,755) |
2,599 7,492 500 - (24,238) (121,681) |
|---|---|---|---|
Each of the restricted funds is made up of a mixture of grant funding for specific projects as outlined below by the name given to each individual fund:
Office Cabin - grant for site enhancement. Volunteer Hub - grant for volunteer support. Bee Keeping - grant for site enhancement. Reserves - grant for reserves. Memory Pathways - grant for Older Weekly Participants. Secure Storage Units - grant for site enhancement. Sensory Garden & Pond - grant for site enhancement, Shady Shelter - grant for site enhancement. Potting Shed & Office Extension - grant for site enhancement. Alpine Bed - grant for site enhancement. Black Poplar Conservation - grant for increasing stock. Welcome Area - grant for site enhancement. Sound and Light Area - grant for site enhancement. Young People (16-24) - grant for short programmes for young people. Rill (Sensory Garden) - grant for site enhancement. Core (Volunteer Admin) - grant for volunteer support. ADS & Complex Needs - grant for weekly programme for complex needs. Act Foundation - grant for site enhancement. Wildflower Development - grant for site enhancement. Kitchen Garden - grant for site enhancement. Butterfly Conservation - grant for site enhancement. Giants Armchair Terrace - grant for site enhancement. Companion Seating - grant for site enhancement. Woodworking Facility - grant for building woodworking cabin. Complex Needs - grant for complex needs programmes. Vulnerable Women - Tampon Tax Heart of Bucks grant. Tools & Equipment - grant for purchase of tools and equipment. Groundworks - grant for site enhancement. You've LGF - grant for short programmes for young people. Polytunnel Conservation - grant for polytunnel expenditure. IT/ CRM - grant for IT equipment purchase. New Office Block - grant for site enhancement. Nature Connection - grant for short programme Nature Connection for all ages. Outdoor Furniture - grant for site enhancement.
continued...
Page 19
Lindengate
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
14. MOVEMENT IN FUNDS - continued
iPads - IT equipment purchase. Memory Garden - grant for site enhancement. Rest & Reflect - grant for people requiring rest and reflection. Through the Gate - grant for short programme for apprentice volunteers. Support the Supporter - grant for short programme for carers Digger - grant for purchase of tools and equipment. Volunteens - grant for health promotion and work skills for ages 13-18. Planted - grant for mental health early intervention. Heritage Orchard - grant for mental health early intervention. Apothecary Garden - grant for a new apothecary garden. Older Gardeners - grant for weekly volunteers, rest and reflect for older people. Bernwood Sign - grant for joint woodwork project. Conservation Area - grant for site enhancement. Green Volunteens - grant for green volunteens weekly group . Open Gardens - grant for open gardens expenditure. Training - grant for staff training. Womens Wellbeing Group - grant for womens wellbeing monthly group. Yurt Furniture - grant for yurt furniture. Yurt Garden - grant for yurt garden plants.
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023 (2022: £NIL).
Page 20
Lindengate
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the Year Ended 31 December 2023 | |||
| 31.12.23 | 31.12.22 | ||
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 173,476 | 81,023 | |
| Grants | 169,967 | 198,119 | |
| Charitable activities | 343,443 | 279,142 | |
| Fees from gardeners | 119,271 | 183,862 | |
| Trading income | 62,991 | 59,382 | |
| Other income | 182,262 | 243,244 | |
| Commercial fundraising income | 10,708 | 14,688 | |
| Total incoming resources | 536,413 | 537,074 | |
| EXPENDITURE | |||
| Raising donations and legacies | |||
| Wages | 59,199 | 81,072 | |
| Fundraising event costs | 2,356 | 736 | |
| Promotional costs | 46,289 | 21,174 | |
| Charitable activities | 107,844 | 102,982 | |
| Wages | 73,777 | 323,511 | |
| Social security | 31,579 | 52,656 | |
| Pensions | 28,539 | 28,499 | |
| Hire of plant and machinery | 5,520 | 5,762 | |
| Other operating leases | 2,000 | 2,000 | |
| Rates and water | 2,600 | 1,038 | |
| Advertising | - | 2,574 | |
| Gardener costs | 97,360 | 10,609 | |
| Volunteer costs | 262 | 600 | |
| Site development | 16,730 | 7,257 | |
| Site maintenance and consumables | 21,663 | 19,030 | |
| Staff Welfare | - | 3,226 | |
| 280,030 | 456,762 |
This page does not form part of the statutory financial statements
Page 21
Lindengate
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the Year Ended 31 December 2023 | |||
| 31.12.23 | 31.12.22 | ||
| £ | £ | ||
| Support costs | |||
| Management | |||
| Insurance | 5,813 | 6,197 | |
| Other costs | 1,413 | 2,035 | |
| Training | 4,419 | 10,996 | |
| Office costs | 15,474 | 19,118 | |
| Plant and machinery | 10,068 | 13,221 | |
| Governance costs | 37,187 | 51,567 | |
| Auditors' remuneration | 4,684 | 3,945 | |
| Accountancy and legal fees | 25,661 | 43,499 | |
| 30,345 | 47,444 | ||
| Total resources expended | 455,406 | 658,755 | |
| Net income/(expenditure) | 81,007 | (121,681) | |
This page does not form part of the statutory financial statements
Page 22