**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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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