**REGISTERED COMPANY NUMBER: 09295519 (England and Wales) REGISTERED CHARITY NUMBER: 1162486** 

Report of the Trustees and 

Unaudited Financial Statements for the Year Ended 31 December 2023 

for 

Beth Chatto Education Trust 

Goody Chartered Accountants and Tax Advisors Unit 8 Old Forge Court Colchester Road Elmstead Market Colchester Essex CO7 7EA 



Beth Chatto Education Trust 

Contents of the Financial Statements for the Year Ended 31 December 2023 

|||Page||
|---|---|---|---|
|Report of the Trustees|1|to|2|
|Independent Examiner's Report||3||
|Statement of Financial Activities||4||
|Balance Sheet||5||
|Notes to the Financial Statements|6|to|10|
|Detailed Statement of Financial Activities||11||





Beth Chatto Education Trust 

Report of the Trustees for the Year Ended 31 December 2023 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, 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). 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

Summary of the objects of the charity as set out in its governing document: 

'The advancement of education of the public specifically in the subjects of horticulture, conservation, wildlife, environmental science and the preservation of the natural environment in such ways as the trustees see fit, including by: a) provision of education courses, workshops and experiences b) awarding individual grants and maintenance allowances to those furthering the core values of this charity.' 

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit): 

" Adult courses in horticulture, teaching and garden photography 

" Children's holiday courses/workshops in horticulture, wildlife and the environment 

" School visits covering horticulture, wildlife and environmental science 

## **ACHIEVEMENT AND PERFORMANCE** 

## **Charitable activities** 

Summary of the main achievements of the charity during the year: 

Adult education programme continued with courses based in subjects of horticulture, wildlife, ecology and the environment, theoretical / practical, including creative, artistic and wellbeing elements. 

Courses ran over a range of 1 & 2 days, monthly, 12 weeks, 30 week and 2 year courses. Included annual repeats such as Seasonal Practical Gardening, Design Your Own Garden, Propagation and regular leisure courses. We have included the 2 day Focus on Border Design. 

We have continued to offer art related activities such as printing with plant dyes and felt picture making. 

Our onsite ecologist has run several Marvelous Moths and Butterfly tours enhanced with overnight moth trapping. " As a registered centre RHS exam sittings occurred in February and June. 

We continued to support the community Jaywick group, continued to work with the MIND group and Phoenix futures. " We facilitated a regular work experience placement at the garden for one of the young people from the Market Field IHC. 

" School visits. GAPS PROJECT (Garden Access Project for Schools). Achieved funding to run GAPS2 in '23. Providing selected fully funded trips, including travel, for schools identified as in need of support. This project round was again a great success, we will seek funding for GAPS 3 for '24. In 2023 we had visits from over 26 school classes. An increase of 7 from 2022 

" Our 5th Annual Lecture with patron Carol Klien took place and was well attended, bringing in funds for the Trust. " Futures in MIND partnership - as their flagship RTN site (recovery through nature) we continued the fortnightly practical conservation sessions that began in 2020. The project continues to be very successful welcoming a range of regular and new service users in various stages of their recovery. Their management impact on the Wild Garden is clear, the habitat and teaching space is much improved. We hosted another wellbeing day for staff under the FIM umbrella sharing exercises, techniques and strengthening partnership. 

" Carried out an Artist in Residence programme aiming to encourage diverse artistic interpretations of Beth Chatto Gardens and give artists a platform. 

We visited the local primary school to run a class on Plants and how they work. 

## **FINANCIAL REVIEW** 

## **Reserves policy** 

General reserves only. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

Page 1 



Beth Chatto Education Trust 

for the Year Ended 31 December 2023 

## Report of the Trustees 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Registered Company number** 

09295519 (England and Wales) 

## **Registered Charity number** 

1162486 

## **Registered office** 

## **Trustees** 

Mrs J M Boulton Dr C N C Horwood Barwise Mrs M E Marshall Miss C E S South 

## **Independent Examiner** 

Goody Chartered Accountants and Tax Advisors Unit 8 Old Forge Court Colchester Road Elmstead Market Colchester Essex CO7 7EA 

Approved by order of the board of trustees on 12 September 2024 and signed on its behalf by: 

Mrs J M Boulton - Trustee 

Page 2 



Independent Examiner's Report to the Trustees of Beth Chatto Education Trust 

## **Independent examiner's report to the trustees of Beth Chatto Education Trust ('the Company')** 

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023. 

## **Responsibilities and basis of report** 

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 

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. 

Goody Chartered Accountants & Tax Advisors 

Goody Chartered Accountants and Tax Advisors Unit 8 Old Forge Court Colchester Road Elmstead Market Colchester Essex CO7 7EA 

12 September 2024 

Page 3 



Beth Chatto Education Trust 

## Statement of Financial Activities 

## for the Year Ended 31 December 2023 

|Unrestricted<br>fund<br>Notes<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>5,089<br>**Charitable activities**<br>Course fees<br>78,163<br>Other income<br>-<br>**Total**<br>83,252<br>**EXPENDITURE ON**<br>**Charitable activities**<br>Course fees<br>121,860<br>Other<br>-<br>**Total**<br>121,860<br>**NET INCOME/(EXPENDITURE)**<br>(38,608)<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>55,534<br>**TOTAL FUNDS CARRIED FORWARD**<br>16,926|Restricted<br>fund<br>£<br>-<br>-<br>2,360<br>2,360<br>2,360<br>-<br>2,360<br>-<br>-<br>-|31.12.23<br>31.12.22<br>Total<br>Total<br>funds<br>funds<br>£<br>£<br>5,089<br>5,834<br>78,163<br>246,077<br>2,360<br>7,335<br>85,612<br>259,246<br>124,220<br>212,721<br>-<br>24,376<br>124,220<br>237,097<br>(38,608)<br>22,149<br>55,534<br>33,385<br>16,926<br>55,534|31.12.23<br>31.12.22<br>Total<br>Total<br>funds<br>funds<br>£<br>£<br>5,089<br>5,834<br>78,163<br>246,077<br>2,360<br>7,335<br>85,612<br>259,246<br>124,220<br>212,721<br>-<br>24,376<br>124,220<br>237,097<br>(38,608)<br>22,149<br>55,534<br>33,385<br>16,926<br>55,534|
|---|---|---|---|
||||259,246|
||||212,721<br>24,376|
||||237,097|
||||22,149<br>33,385|
||||55,534|



The notes form part of these financial statements 

Page 4 



Beth Chatto Education Trust 

## Balance Sheet 

## 31 December 2023 

|||||31.12.23|31.12.22|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|fund|funds|funds|
||Notes|£|£|£|£|
|**FIXED ASSETS**||||||
|Tangible assets|6|6,501|-|6,501|6,670|
|**CURRENT ASSETS**||||||
|Cash at bank||47,657|-|47,657|91,709|
|**CREDITORS**||||||
|Amounts falling due within one year|7|(37,232)|-|(37,232)|(42,845)|
|**NET CURRENT ASSETS**||10,425|-|10,425|48,864|
|**TOTAL ASSETS LESS CURRENT**||||||
|**LIABILITIES**||16,926|-|16,926|55,534|
|**NET ASSETS**||16,926|-|16,926|55,534|
|**FUNDS**|8|||||
|Unrestricted funds||||16,926|55,534|
|**TOTAL FUNDS**||||16,926|55,534|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023. 

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006. 

The trustees acknowledge their responsibilities for 

- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 

The financial statements were approved by the Board of Trustees and authorised for issue on 12 September 2024 and were signed on its behalf by: 

J M Boulton - Trustee 

The notes form part of these financial statements 

Page 5 



Beth Chatto Education Trust 

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. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **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. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Plant and machinery - 15% on cost 

## **Taxation** 

The charity is exempt from corporation 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 charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

## **2. NET INCOME/(EXPENDITURE)** 

Net income/(expenditure) is stated after charging/(crediting): 

||31.12.23|31.12.22|
|---|---|---|
||£|£|
|Depreciation - owned assets|169|200|



Page 6 

continued... 



Beth Chatto Education Trust 

Notes to the Financial Statements - continued for the Year Ended 31 December 2023 

## **3. 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. 

The trustee, Miss C E S South, is a course tutor and therefore invoices the Trust for her services. 

## **Trustees' expenses** 

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022. 

## **4. STAFF COSTS** 

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

## **5.** 

|||31.12.23|31.12.22|
|---|---|---|---|
|Management and administration||3|3|
|No employees received emoluments in excess of £60,000.||||
|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL**|**ACTIVITIES**|||
||Unrestricted|Restricted|Total|
||fund|fund|funds|
||£|£|£|
|**INCOME AND ENDOWMENTS FROM**||||
|Donations and legacies|5,834|-|5,834|
|**Charitable activities**||||
|Course fees|246,077|-|246,077|
|Other income|7,335|-|7,335|
|**Total**|259,246|-|259,246|
|**EXPENDITURE ON**||||
|**Charitable activities**||||
|Course fees|212,721|-|212,721|
|Other|24,376|-|24,376|
|**Total**|237,097|-|237,097|
|**NET INCOME**|22,149|-|22,149|
|**RECONCILIATION OF FUNDS**||||
|Total funds brought forward|33,385|-|33,385|
|**TOTAL FUNDS CARRIED FORWARD**|55,534|-|55,534|



continued... 

Page 7 



Beth Chatto Education Trust 

Notes to the Financial Statements - continued for the Year Ended 31 December 2023 

## **6. TANGIBLE FIXED ASSETS** 

|Improvements<br>to<br>property<br>£<br>**COST**<br>At 1 January 2023 and 31 December 2023<br>6,316<br>**DEPRECIATION**<br>At 1 January 2023<br>-<br>Charge for year<br>-<br>At 31 December 2023<br>-<br>**NET BOOK VALUE**<br>At 31 December 2023<br>6,316<br>At 31 December 2022<br>6,316<br>**7.**<br>**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**<br>Trade creditors<br>Social security and other taxes<br>Other creditors<br>Accrued expenses<br>**8.**<br>**MOVEMENT IN FUNDS**<br>At 1.1.23<br>£<br>**Unrestricted funds**<br>General fund<br>55,534<br>**TOTAL FUNDS**<br>55,534<br>Net movement in funds, included in the above are as follows:<br>Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>83,252<br>**Restricted funds**<br>Restricted fund<br>2,360<br>**TOTAL FUNDS**<br>85,612|Plant and<br>machinery<br>Totals<br>£<br>£<br>2,638<br>8,954<br>2,284<br>2,284<br>169<br>169<br>2,453<br>2,453<br>185<br>6,501<br>354<br>6,670<br>31.12.23<br>31.12.22<br>£<br>£<br>2,330<br>4,920<br>525<br>-<br>33,837<br>37,385<br>540<br>540<br>37,232<br>42,845<br>Net<br>movement<br>At<br>in funds<br>31.12.23<br>£<br>£<br>(38,608)<br>16,926<br>(38,608)<br>16,926<br>Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(121,860)<br>(38,608)<br>(2,360)<br>-<br>(124,220)<br>(38,608)|
|---|---|



continued... 

Page 8 



Beth Chatto Education Trust 

Notes to the Financial Statements - continued for the Year Ended 31 December 2023 

## **8. MOVEMENT IN FUNDS - continued** 

**Comparatives for movement in funds** 

|At 1.1.22<br>£<br>**Unrestricted funds**<br>General fund<br>33,385<br>**TOTAL FUNDS**<br>33,385<br>Comparative net movement in funds, included in the above are as follows:<br>Incoming<br>resources<br>£<br>**Unrestricted funds**<br>General fund<br>259,246<br>**TOTAL FUNDS**<br>259,246|Net<br>movement<br>At<br>in funds<br>31.12.22<br>£<br>£<br>22,149<br>55,534<br>22,149<br>55,534<br>Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(237,097)<br>22,149<br>(237,097)<br>22,149|Net<br>movement<br>At<br>in funds<br>31.12.22<br>£<br>£<br>22,149<br>55,534<br>22,149<br>55,534<br>Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(237,097)<br>22,149<br>(237,097)<br>22,149|
|---|---|---|
|||22,149|



A current year 12 months and prior year 12 months combined position is as follows: 

|||Net||
|---|---|---|---|
|||movement|At|
||At 1.1.22|in funds|31.12.23|
||£|£|£|
|**Unrestricted funds**||||
|General fund|33,385|(16,459)|16,926|
|**TOTAL FUNDS**|33,385|(16,459)|16,926|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Restricted fund<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>342,498<br>2,360<br>344,858|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(358,957)<br>(16,459)<br>(2,360)<br>-<br>(361,317)<br>(16,459)|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(358,957)<br>(16,459)<br>(2,360)<br>-<br>(361,317)<br>(16,459)|
|---|---|---|---|
||||(16,459)|



continued... 

Page 9 



Beth Chatto Education Trust 

Notes to the Financial Statements - continued for the Year Ended 31 December 2023 

## **9. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 December 2023. 

Page 10 



Beth Chatto Education Trust 

Detailed Statement of Financial Activities for the Year Ended 31 December 2023 

|Detailed Statement of Financial Activities<br>for the Year Ended 31 December 2023|||
|---|---|---|
||31.12.23|31.12.22|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|5,089|5,834|
|**Charitable activities**|||
|Course fees|71,971|226,967|
|Sundry sales|6,192|19,110|
||78,163|246,077|
|**Other income**|||
|Grants|2,360|7,335|
|**Total incoming resources**|85,612|259,246|
|**EXPENDITURE**|||
|**Charitable activities**|||
|Wages|60,137|61,853|
|Pensions|1,780|1,856|
|Direct costs|16,210|131,785|
|Tutor fees|14,682|8,800|
|Postage and stationery|456|413|
|Advertising|3,290|3,000|
|Sundries|2,748|2,964|
|Travel and subsistence|485|212|
||99,788|210,883|
|**Support costs**|||
|**Management**|||
|Insurance|858|858|
|**Finance**|||
|Depreciation of tangible fixed assets|169|200|
|**Governance costs**|||
|Rent|22,505|24,376|
|Accountancy and legal fees|900|780|
||23,405|25,156|
|Total resources expended|124,220|237,097|
|**Net (expenditure)/income**|(38,608)|22,149|



This page does not form part of the statutory financial statements 

Page 11