**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:
- 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.
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':
- 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.
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
Page 20
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