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← Lindengate

2024-12-31-accounts

REGISTERED CHARITY NUMBER: 1153868

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

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 2024

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 18
Detailed Statement of Financial Activities 19 to 20

Lindengate

Report of the Trustees for the Year Ended 31 December 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the charity as per its governing document are:

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Activities undertaken to achieve objectives

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).

Main activities undertaken to further the charity's purposes for public benefit

Lindengate services are used by a large number of people from the Buckinghamshire area whose ages range from 6 to 96. The demographics of those who attend are also wide-ranging. Alongside our programmes, we are great advocates of conservation and biodiversity. These attributes run through all we do. Lindengate brings people of all ages together, offering a truly unique, multigenerational environment, that is open to all.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Lindengate saw just under 3,000 people benefit from its activities in 2024: a small increase on 2023.

Lindengate's various Social and Therapeutic Horticulture programmes all take place in our 6-acre garden where we tailor our support to foster confidence, resilience and life skills. Our individual-centred approach helps people grow, connect and thrive. We help people of all ages living with low to medium mental health conditions. Early intervention and prevention are key, with building social interaction, confidence and self-esteem our goal.

Lindengate had over 200 active volunteers throughout 2024 whose support continues to be crucial. The benefit the charity gains from their hard work runs across activities such as maintaining the gardens, supporting programmes, running events, generating trading income and assisting with fundraising activities. We conduct an annual survey of our volunteers with over 85% saying their mental and / or physical wellbeing has improved as a direct result of their volunteering at Lindengate.

Fundraising review

In common with much of the charitable sector, Lindengate faced a challenging fundraising environment in 2024. Whilst the total size of funding applications increased by over 50% in value, income from trusts and foundations in 2024 was 23% lower than in 2023 at £261,123, while income from charitable and other activities in 2024 was £142,452, a 21% reduction on the previous year.

In Q4 of 2024, Lindengate conducted a full external review of its fundraising activities and implemented a series of recommendations including enhanced communications, targeted long term relationship building, a revamped application strategy and a new system of database management. In addition, the management team took on full responsibility for all fundraising activities, in a change from it previously being primarily conducted by fundraising personnel only.

Page 1

Lindengate

Report of the Trustees for the Year Ended 31 December 2024

FINANCIAL REVIEW

Financial review

At the end of 2024 the charity's reserves were £43,139. Net income / expenditure generated a deficit for the year of £40,844, compared to a surplus of £81,007 in 2023. In Q4 of 2024, the trustees put in place a series of restructuring and cost control measures to reduce expenditure so as to bring it more in line with income. It should be noted that for the final 3 months of the 2024 calendar year, income exceeded expenditure as a result of this lower cost base.

Reserves policy

The Trustee's reserves policy is to work towards the equivalent of six months' day to day expenditure. This is to solidify financial resilience and cement stability in preparation for any difficulties in future years.

Outlook and Key Risks

Despite the financial challenges faced by Lindengate throughout 2024, the numbers of beneficiaries and volunteers grew slightly in comparison to previous years, with the charity able to maintain all of its existing charitable activities despite a lower cost base in the last quarter.

A new 3-year strategy was published in Q3 2024, with the controlled growth of impactful wellbeing services to meet an increasing demand at its core. To achieve that, Lindengate will need to increase its total revenues in steady fashion, diversifying its income sources and achieving more multi-year revenues. This was at the heart of the fundraising review first implemented in Q4 2024 and continuing thereafter.

The restructure in Q4 2024 saw Lindengate promote from within with the key roles of General Manager, Head of Programmes and Business Development, and Financial Controller, all being fulfilled by existing Lindengate personnel with a wealth of experience to call upon. After a period of upheaval in 2023, the board of trustees also grew in strength and experience, with the addition of two new members, one of whom had been a Lindengate trustee previously.

Having taken the necessary actions to put Lindengate on a more sustainable financial footing, the challenge now for the leadership team, working alongside our amazingly driven staff and resourceful team of volunteers, is to grow our overall impact in an environment where the need for mental wellbeing services is greater than ever.

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 Ms A Grant as General Manager in November 2024 and approved the management structure reporting to the General Manager. The General Manager 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 General Manager 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.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1153868

Page 2

Lindengate

Report of the Trustees for the Year Ended 31 December 2024

Principal address

The Old Allotment Site Next To Dobbies Garden Centre Aylesbury Road Aylesbury Wendover HP22 6BD

Trustees

Mr Anton Wellenreiter (resigned 28.2.24) Mr Stuart Siddall (resigned 2.1.24) Dr Judith Maybrey White (resigned 8.7.24) Dr Elaine Janice King (resigned 31.3.24) Mr Roger Francis John Smith Mr Giles Flaxton Mr Francis John Durden Ms Nicola Jane Dolan (appointed 13.5.24) Miss Sheila Elizabeth Bulpett (appointed 10.2.25) Miss Jane Susan Penton (appointed 12.9.24) Mr John Slaughter (appointed 8.9.25)

Independent Examiner

Shaun Brownsmith FCA DUX Advisory Limited Chartered Accountants Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 8DB

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

..........................................................................

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 trustees on my examination of the accounts of Lindengate ("the CIO") for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees, 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 CIO's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the 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. the accounting records were not kept in accordance with section 130 of the Charities Act; or

  2. the accounts did not accord with the accounting records; or

  3. the accounts did 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

Date: .............................................

Page 4

Lindengate

Statement of Financial Activities for the Year Ended 31 December 2024

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
266,667
Charitable activities
4
Wellbeing through social and theraputic
horticulture
29,371
Investment income
3
2,517
Other income
-
Total
298,555
EXPENDITURE ON
Raising funds
5
90,523
Charitable activities
6
Wellbeing through social and theraputic
horticulture
224,111
Total
314,634
NET INCOME/(EXPENDITURE)
(16,079)
Transfers between funds
17
(4,000)
Net movement in funds
(20,079)
RECONCILIATION OF FUNDS
Total funds brought forward
47,736
TOTAL FUNDS CARRIED FORWARD
27,657		 Restricted
funds
£
-
107,537
-
-
107,537
-
132,302
132,302
(24,765)
4,000
(20,765)
128,062
107,297		 31.12.24
31.12.23
Total
Total
funds
funds
£
£
266,667
343,443
136,908
182,262
2,517
-
-
10,708
406,092
536,413
90,523
107,844
356,413
347,562
446,936
455,406
(40,844)
81,007
-
-
(40,844)
81,007
175,798
94,791
134,954
175,798

The notes form part of these financial statements

Page 5

Lindengate

Balance Sheet 31 December 2024

----- Start of picture text -----
||||| |---|---|---|---| |31.12.24|31.12.23| |Notes|£|£| |FIXED ASSETS| |Tangible assets|12|26,557|21,518| |CURRENT ASSETS| |Stocks|13|3,582|3,582| |Debtors|14|25,970|43,324| |Cash in hand|150,441|221,695| |179,993|268,601| |CREDITORS| |Amounts falling due within one year|15|(71,596)|(114,321)| |NET CURRENT ASSETS|108,397|154,280| |TOTAL ASSETS LESS CURRENT LIABILITIES|134,954|175,798| |NET ASSETS|134,954|175,798| |FUNDS|17| |Unrestricted funds|27,655|47,736| |Restricted funds|107,299|128,062| |TOTAL FUNDS|134,954|175,798|

----- End of picture text -----

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. 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 2024

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.

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':

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.

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.

continued...

Page 7

Lindengate

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES - continued

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
Legacies
Grants		 31.12.24
£
144,598
15,000
107,069
266,667		 31.12.23
£
173,476
-
169,967
343,443

continued...

Page 8

Lindengate

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

3. INVESTMENT INCOME

Interest receivable - trading
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Wellbeing through social and theraputic
Fees from gardeners
horticulture
Wellbeing through social and theraputic
Trading income
horticulture
5.
RAISING FUNDS
Raising donations and legacies
Staff costs
Fundraising event costs
Promotional costs
6.
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 7)
£
Wellbeing through social and theraputic
horticulture
288,597		 31.12.24
£
2,517
31.12.24
£
119,519
17,389
136,908
31.12.24
£
75,229
2,629
12,665
90,523
Support
costs (see
note 8)
£
67,816		 31.12.23
£
-
31.12.23
£
119,271
62,991
182,262
31.12.23
£
59,199
2,356
46,289
107,844
Totals
£
356,413

continued...

Page 9

Lindengate

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

7. DIRECT COSTS OF CHARITABLE ACTIVITIES

31.12.24
£
Staff costs
245,794
Hire of plant and machinery
3,690
Other operating leases
2,000
Rates and water
(374)
Gardener costs
7,931
Volunteer costs
17
Site development
2,979
Site maintenance and consumables
26,560
288,597
8.
SUPPORT COSTS
Governance
Management
costs
£
£
Wellbeing through social and theraputic
horticulture
39,184
28,632
9.
INDEPENDENT EXAMINERS' REMUNERATION
31.12.24
£
Fees payable to the charity's independent examiner's for the independent
examination and preparation of the charity's financial statements
4,711		 31.12.24
£
Staff costs
245,794
Hire of plant and machinery
3,690
Other operating leases
2,000
Rates and water
(374)
Gardener costs
7,931
Volunteer costs
17
Site development
2,979
Site maintenance and consumables
26,560
288,597
8.
SUPPORT COSTS
Governance
Management
costs
£
£
Wellbeing through social and theraputic
horticulture
39,184
28,632
9.
INDEPENDENT EXAMINERS' REMUNERATION
31.12.24
£
Fees payable to the charity's independent examiner's for the independent
examination and preparation of the charity's financial statements
4,711		 31.12.23
£
133,895
5,520
2,000
2,600
97,360
262
16,730
21,663
280,030
Totals
£
67,816
31.12.24
£
4,711		 31.12.23
£
4,684

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

continued...

Page 10

Lindengate

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

11. STAFF COSTS

----- Start of picture text -----
|||| |---|---|---| |31.12.24|31.12.23| |£|£| |Wages and salaries|291,559|132,976| |Social security costs|21,645|31,579| |Other pension costs|7,819|28,539| |321,023|193,094|

----- End of picture text -----

The total employee remuneration and benefits of the key management personnel of the Charity were £103,887 (2023: £71,221).

The average monthly number of employees during the year was as follows:

----- Start of picture text -----
|||| |---|---|---| |31.12.24|31.12.23| |Employees|16|17|

----- End of picture text -----

No employees received emoluments in excess of £60,000.

12. TANGIBLE FIXED ASSETS

----- Start of picture text -----
||||| |---|---|---|---| |Fixtures| |Plant and|and| |machinery|fittings|Totals| |£|£|£| |COST| |At 1 January 2024|119,012|1,657|120,669| |Additions|15,363|383|15,746| |At 31 December 2024|134,375|2,040|136,415| |DEPRECIATION| |At 1 January 2024|98,902|249|99,151| |Charge for year|10,197|510|10,707| |At 31 December 2024|109,099|759|109,858| |NET BOOK VALUE| |At 31 December 2024|25,276|1,281|26,557| |At 31 December 2023|20,110|1,408|21,518|

----- End of picture text -----

continued...

Page 11

Lindengate

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

13. STOCKS

Trees and uniform
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments and accrued income
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors
16.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
fund
£
Fixed assets
26,557
Current assets
72,694
Current liabilities
(71,596)
27,655		 Restricted
funds
£
-
107,299
-
107,299		 31.12.24
£
3,582
31.12.24
£
18,366
114
7,490
25,970
31.12.24
£
-
2,190
69,406
71,596
31.12.24
Total
funds
£
26,557
179,993
(71,596)
134,954		 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
31.12.23
Total
funds
£
21,518
268,601
(114,321)
175,798

continued...

Page 12

Lindengate

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

17. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Volunteer Hub
Memory Pathways
Kitchen Garden
Woodworking Facility
Groundworks
Apothecary Garden LGF375
Bernwood Sign
Conservation Area
Green Volunteens
Training
Womens Wellbeing Group
Older Gardeners LGF439
Heritage Orchard Swale LGF428
Open Gardens LGF434
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
Masonic Foundation
Freshwater Habitat UK
TOTAL FUNDS		 Net
movement
At 1.1.24
in funds
£
£
47,736
(16,081)
-
11,667
-
6,417
-
-
1,304
-
-
4,146
4,186
-
1,000
-
13,850
1,150
8,000
(8,000)
-
1,240
7,492
(1,884)
3,750
-
2,707
(2,362)
500
(500)
21,000
6,000
20,000
(9,885)
500
-
370
(370)
200
(54)
9,243
(9,243)
11,150
(11,150)
9,914
(2,404)
1,500
(1,169)
11,396
(11,396)
-
34
-
3,000
128,062
(24,763)
175,798
(40,844)		 Transfers
between
funds
£
(4,000)
-
-
4,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,000
-		 At
31.12.24
£
27,655
11,667
6,417
4,000
1,304
4,146
4,186
1,000
15,000
-
1,240
5,608
3,750
345
-
27,000
10,115
500
-
146
-
-
7,510
331
-
34
3,000
107,299
134,954

continued...

Page 13

Lindengate

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Volunteer Hub
Memory Pathways
Groundworks
Conservation Area
Green Volunteens
Training
Womens Wellbeing Group
Older Gardeners LGF439
Heritage Orchard Swale LGF428
Open Gardens LGF434
Wellbeing Pathways LGF435
Education and Community Hub LGF436
White Goods LGF446
Woodworkshop LGF450
Young People,Through the Gate,Open
Gardens
Paths,Signage,Training LGF455
Flood Awareness LGF461
Furniture LGF464
Tree Nursary
Masonic Foundation
Freshwater Habitat UK
TOTAL FUNDS		 Incoming
resources
£
298,554
15,000
12,000
18,388
1,150
-
2,000
-
15,000
-
-
37,500
-
-
-
-
-
-
-
-
3,500
3,000
107,538
406,092		 Resources
Movement
expended
in funds
£
£
(314,635)
(16,081)
(3,333)
11,667
(5,583)
6,417
(14,242)
4,146
-
1,150
(8,000)
(8,000)
(760)
1,240
(1,884)
(1,884)
(15,000)
-
(2,362)
(2,362)
(500)
(500)
(31,500)
6,000
(9,885)
(9,885)
(370)
(370)
(54)
(54)
(9,243)
(9,243)
(11,150)
(11,150)
(2,404)
(2,404)
(1,169)
(1,169)
(11,396)
(11,396)
(3,466)
34
-
3,000
(132,301)
(24,763)
(446,936)
(40,844)

continued...

Page 14

Lindengate

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

17. MOVEMENT IN FUNDS - continued

Comparatives for 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 LGF285 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
Wellbeing Pathways LGF435 - 21,000 - 21,000
Education and Community Hub LGF436 - 20,000 - 20,000
Yurt Furnishings LGF443 500 - - 500
White Goods LGF446 - 370 - 370
Woodworkshop LGF450 - 200 - 200
Young People,Through the Gate,Open
Gardens - 9,243 - 9,243
Paths,Signage,Training LGF455 - 11,150 - 11,150
Flood Awareness LGF461 - 9,914 - 9,914
Furniture LGF464 - 1,500 - 1,500
Tree Nursary - 11,396 - 11,396
89,991 37,264 807 128,062

continued...

Page 15

Lindengate

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

17. MOVEMENT IN FUNDS - continued

TOTAL FUNDS 94,791 81,007 -
175,798

continued...

Page 16

Lindengate

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Office Cabin
Volunteer Hub
Reserves LGF285
Memory Pathways
Secure Storage Units
Shady Shelter
Potting Shed & Office Extension
Kitchen Garden
Groundworks
You've LGF
Gift Aid
Outdoor Furniture
Older Gardeners
Rest & Reflect
Through The Gate
Volunteens LGF360
Apothecary Garden LGF375
Conservation Area
Green Volunteens
Training
Womens Wellbeing Group
Older Gardeners LGF439
Heritage Orchard Swale LGF428
Open Gardens LGF434
Wellbeing Pathways LGF435
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		 Incoming
resources
£
383,637
-
-
-
5,000
-
-
-
-
-
-
-
-
7,500
-
-
-
-
-
10,000
-
7,492
7,500
4,565
5,000
35,000
20,000
1,090
1,922
1,000
200
9,243
11,850
9,914
1,500
14,000
152,776
536,413		 Resources
Movement
expended
in funds
£
£
(339,894)
43,743
(1,640)
(1,640)
(2,260)
(2,260)
(6,000)
(6,000)
(11,025)
(6,025)
(1,888)
(1,888)
(1,396)
(1,396)
(2,689)
(2,689)
(4,000)
(4,000)
(427)
(427)
(153)
(153)
(390)
(390)
(17)
(17)
(3,750)
3,750
(100)
(100)
(4,210)
(4,210)
(157)
(157)
(5,814)
(5,814)
(292)
(292)
(12,500)
(2,500)
(2,599)
(2,599)
(7,492)
-
(7,500)
-
(4,767)
(202)
(13,500)
(8,500)
(14,000)
21,000
-
20,000
(1,090)
-
(1,552)
370
(1,000)
-
-
200
-
9,243
(700)
11,150
-
9,914
-
1,500
(2,604)
11,396
(115,512)
37,264
(455,406)
81,007

continued...

Page 17

Lindengate

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

17. MOVEMENT IN FUNDS - continued

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:

Volunteer Hub - grant for volunteer support. Reserves - grant for reserves. Memory Pathways - grant for Older Weekly Participants. Young People (16-24) - grant for short programmes for young people. Kitchen Garden - grant for site enhancement. Woodworking Facility - grant for building woodworking cabin. Groundworks - grant for site enhancement. Through the Gate - grant for short programme for apprentice volunteers. 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. Wellbeing Pathways - Education and Community Hub - grant for mini bus. White Goods - grant for fridges and dishwasher. Woodworkshop - grant for woodworkshop equipment. Paths, Signage, Training - grant for paths, signage and training. Flood Awareness - grant for flood and maintenance project. Furniture - furniture for hub. Tree Nursary - Masonic Foundation - Freshwater Habitat UK -

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024 nor for the prior year ended 31 December 2023.

Page 18

Lindengate

Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24 31.12.23
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 144,598 173,476
Legacies 15,000 -
Grants 107,069 169,967
Investment income 266,667 343,443
Interest receivable - trading 2,517 -
Charitable activities
Fees from gardeners 119,519 119,271
Trading income 17,389 62,991
Other income 136,908 182,262
Commercial fundraising income - 10,708
Total incoming resources 406,092 536,413
EXPENDITURE
Raising donations and legacies
Wages 75,229 59,199
Fundraising event costs 2,629 2,356
Promotional costs 12,665 46,289
90,523 107,844
Charitable activities
Wages 216,330 73,777
Social security 21,645 31,579
Pensions 7,819 28,539
Hire of plant and machinery 3,690 5,520
Other operating leases 2,000 2,000
Rates and water (374) 2,600
Gardener costs 7,931 97,360
Volunteer costs 17 262
Site development 2,979 16,730
Carried forward 262,037 258,367

This page does not form part of the statutory financial statements

Page 19

Lindengate

Detailed Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24 31.12.23
£ £
Charitable activities
Brought forward 262,037 258,367
Site maintenance and consumables 26,560 21,663
Support costs 288,597 280,030
Management
Insurance 5,339 5,813
Other costs 1,834 1,413
Training 7,299 4,419
Office costs 14,005 15,474
Plant and machinery 10,707 10,068
Governance costs 39,184 37,187
Auditors' remuneration 4,711 4,684
Accountancy and legal fees 23,921 25,661
28,632 30,345
Total resources expended 446,936 455,406
Net (expenditure)/income (40,844) 81,007

This page does not form part of the statutory financial statements

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