2022-03-31-accounts - Isle Of Wight Gardens Trust Charitable Incorporated Organisation

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ISLE OF WIGHT GARDENS TRUST CIO ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST MARCH 2022

ISLE OF WIGHT GARDENS TRUST CIO

CONTENTS PAGE

FOR THE YEAR ENDED 31ST MARCH 2022

Contents Legal and Administration Information Trustees’ Annual Report Statement of FinancialActivities Balance Sheet and Notes to the Accounts	Page 1 2 - 4 5 6 - 8

ISLE OF WIGHT GARDENS TRUST CIO

LEGAL AND ADMINISTRATION INFORMATION FOR THE YEAR ENDED 31ST MARCH 2022 Trustees: John Brownscombe Chairman Moira Sibley Secretary Vicky Basford John Harrison Susan Dobbs Pamela England Sheila Caws Susan Giles Geraldine Newberry Retired 04.08.2021 Charity Number: 1165283 Bankers: Lloyds Bank PLC Newport Isle of Wight

ISLE OF WIGHT GARDENS TRUST CIO

TRUSTEES’ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2022

The Trustees present their report with the financial statements of the Trust for the year ending 31st March 2022. 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 UK and Republic of Ireland (FRS102) (Effective 1 January 2015).

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Trust was established in 1989 with charitable aims and objects and was registered with the Charity Commission in 1995. It became a charitable incorporated organisation on 22[nd] January 2016 under number 1165283.

The Trust is an organisation of members who pay an annual subscription with a Committee of Management comprising elected and, if appropriate, co-opted members. The Trust sets up subcommittees as necessary, and much of the business is conducted by the conservation committee. At year end 2021/22, we have a total of 181 members of which 129 are by annual subscription (84 Joint and 45 Single) and 51 by life members (28 Joint and 23 Single) and one Student membership.

The Trustees are chosen for their commitment to the objects of the Trust and willingness to help with the Trust’s affairs. On becoming a Trustee they are asked to read from the Charities Commission booklet on the role and responsibilities of a charity trustee and they receive updates from the Charity Commission.

Trustees

The following were trustees during the whole of the year. John Brownscombe (Chairman) John Harrison (Joint Acting Treasurer) Moira Sibley (Secretary) Pamela England (Membership) Vicky Basford (Research & Conservation) Susan Dobbs Sheila Caws Susan Giles

OBJECTIVES AND ACTIVITIES OF THE TRUST

The Trust is established to promote the education of the public on matters connected with the arts and sciences of garden design and history and to preserve, enhance and recreate for the education and enjoyment of the public whatever garden land may exist or has existed on the Isle of Wight.

Activities include the surveying and recording of historic parks and gardens in the Isle of Wight, the promotion of the understanding of these gardens by lectures, courses and visits and making available advice and information and technical and financial assistance for the restoration, recreation, maintenance and management of these historic parks and gardens.

ISLE OF WIGHT GARDENS TRUST CIO ISLE OF WIGHT GARDENS TRUST CIO

TRUSTEES’ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2022

ACHIEVEMENTS AND PERFORMANCE

Financial year 2021/22 saw us return to a more normal programme of activities and events as the necessary restrictions of the Covid-19 pandemic were eased. Our committee meetings were conducted via a mixture of online virtual video conferencing and thankfully once again together at a venue. we could once again meet in person allowing us to conduct the business of the Trust at face to face committee meetings. We remain financially solvent with a significant reserve and have, despite curtailed activities between March 2019 and April 2021 been able to retain a stable membership base.

Conservation and Research

The conservation committee, comprising Vicky Basford, John Brownscombe and James Harrison (the son of our trustee, a qualified Landscape Architect) have seen the workload of this essential part of our charitable activities increase. This is due to the easing of restrictions leading to increased requirements to comment on planning application and policy matters affecting the island’s historic designed landscapes, and increased requests for information from persons carrying out research.

Work has recommenced to continue to rationalise and digitise our records with Vicky Basford and Moira Sibley taking the lead on this. Records are now transferred to our cloud-based OneDrive system with a laptop back up for additional security. We recently organised all records into folders ordered by civic Isle of Wight Parishes now that the whole island is emparished.

In preparation for the expected reconvening of the Local List panel by the Isle of Wight Council (on which Vicky Basford will be a member to represent historic designed landscape interests for the Trust), we have started to collate a table of information on the Isle of Wight sites which fall within the categories identified in the Historic Designed Landscape Historic Environment Action Plan (HEAP). This document was authored by Vicky Basford on behalf of the Gardens Trust a few years ago and is used by us to inform our provision of information on the importance and significance of the island historic parks, gardens and designed landscapes.

We provided comment on the draft of the Draft Island Planning Strategy published by the Isle of Wight Council.

We provided comment on five planning applications:

· two relating to Agricultural Prior Notification for development at Ashengrove Farm which included correspondence with both the applicant and local residents.

· Initial provision of information to consultants working on revisions to the Perpetuus Off-shore Tidal Energy scheme in relation to the onshore connection at Flowersbrook, Ventnor and subsequent comment on the planning application when submitted.

Our major focus has been on proposals for Norris Castle. Significant time, effort and consideration was given to this. Both Vicky and James spent many hours reading and analysing the 200 documents provided with the application. Particular thanks are to be given to James Harrison for providing his expertise on the landscape and visual impact assessment elements and highlighting issues that may have been missed without his assistance.

· Initial provision of further information and informal comment to consultants providing detail in the environmental statement for the intended scheme for Norris Castle, East Cowes (our only Grade I registered Park and Garden on the Isle of Wight).

· Discussions with Historic England and key local stakeholder groups, sharing views and setting out areas that we would be covering in our respective comments to the Local Planning Authority.

ISLE OF WIGHT GARDENS TRUST CIO

· We submitted an interim response setting out where we felt there were deficiencies and inaccuracies in the planning application which required challenge to be followed by a comment clearly setting out our reasoning behind objecting to the scheme on the grounds of unacceptable and irreversible damage to the Grade I site.

Vicky attended four webinar meetings convened by the Gardens Trust. These covered the GT’s Unforgettable Gardens initiative, the Parks and Gardens UK database, the OASIS database and ‘Future-proofing your County Gardens Trust’. Attendance at the Parks and Gardens UK webinar was followed by correspondence and exchange of information for inclusion on this from our records.

A request was received from the Paul Mellon Library for a copy of our Humphry Repton on the Isle of Wight booklet which was provided to them.

Vicky had preliminary discussions with Natural England on potential Countryside Stewardship application for Appuldurcombe following its change of ownership.

Initial conversations were held to scope whether we might consider applying for Heritage Lottery Funding for a project to help us address concerns over succession, making our records more accessible and raising our profile. It is hoped that we may take forward these discussions in 2022 as the volume of work needed for the Norris Castle proposals meant they were put on hold.

Comments were made on the consultation regarding the Sandown Conservation Area Appraisal.

Information was supplied to several researchers who approached the IWGT, usually via our website.

ACHIEVEMENTS AND PERFORMANCE (continued) Risk Management

The main challenge for the future is for the Trust is to attract the next generation of members and in particular committee members. It is hoped that our planned attendance at events and a potential future Heritage Lottery funded project may help us go towards addressing these concerns. We were pleased to have retain members during the pandemic despite our reduced events programme and other activities. We are as always very grateful to have this loyal support.

The Trust regularly reviews its risks, and it is felt the risk of lack of succession remains the greatest risk faced, together with the risk of a declining active membership.

Education & Events

We returned to a full programme of events during financial year 2021/22, which was welcomed by all who enjoyed a varied and interesting array of garden visits, online talks, visiting us at our stall at events and finally our long awaited mainland trip visit Folly Farm.

The year started and ended with two talks online by our great friend and supported Kate Harwood. On April 8[th] & 15[th] Kate delivered a two part illustrated talk on ‘Glasshouses and Exotics’ via Zoom. Very informative with excellent illustrations and research, Kate’s talk was enjoyed by around 28 members and guests. He usual mix of education, fact and humour was then enjoyed on March 30[th] 2022 when she gave us an online talk titled ‘Mid C20th Gardens’. With lower numbers attending, perhaps due to technical issues (we had had initial problems with sharing Kate’s screen and some contacted us today they had trouble logging into the Microsoft Teams call), or possibly due to there being more competition for people’s time now pandemic restrictions are lifted, the talk was non the less enjoyable particularly highlighting the post WWII Town and County Planning approach to public realm landscaping.

On the 12[th] and 13[th] of June we attended the Blooming Gardens event at Osborne House. This event was taking place at many English Heritage sites with garden interest across the country and had seen a partnering with the Gardens Trust to raise its and County Gardens Trust’s profile with the garden loving public. The two days were enjoyable and allowed us to ‘test the water’ in having a stand at an event. We were disappointed that we were one of only two independent stall holders at the event and that where we were sited had lower footfalls than other parts the grounds.

ISLE OF WIGHT GARDENS TRUST CIO

July 6[th] saw the picnic for IW Gardens Trust members and guests at Northcourt. This was well attended despite the less than ideal summer weather and donations for the IW Gardens Trust taken from those touring the garden and wider grounds. A short and informative talk was given by Shaun Kiddell of the National Lottery Heritage Fund who was staying as a guest.

Our long awaited and twice postponed trip to Folly Farm at Sulhamstead took place on July 22[nd] . In stark contrast to earlier in July it was a very hot and sunny day. Two small mini buses took us from the island with a stop at Hardy’s Plant Nursery on the way and lunch at The Spring Inn in Sulhamstead before our afternoon visit to Folly Farm. We were given a very warm welcome and informative tour of the various ‘garden rooms’ ending with a sumptuous delicious afternoon tea in the walled garden under the welcome shade of its large central pergola. A very enjoyable and full day.

Our delayed 2020-21 AGM was held on September 8[th] 2021 at Bembridge Sailing Club. This was followed by visits to two private gardens in the area. Firstly a re-visit to Tyne Hall where Peter and Davinia Grimaldi, where Peter gave a guided tour of the garden telling us about the interesting mature trees and their latest garden projects. Secondly we walked to East Cliff the home of Sir Ian and Lady Cheshire, to admire the recently completed redesign of the gardens by renowned landscape and garden designer, Arabella Lennox-Boyd. Lady Cheshire allowed us to wander around the gardens and wider grounds including the wild flower meadows and was on hand to respond to questions also providing some interesting news paper clippings and a copy of Arabella’s book with its article on East Cliff. It was a rare treat to be able to view these two beautiful gardens in their magnificent Solent cliff top settings.

We attended the Wolverton Garden Fair at Wolverton Manor, Shorwell over the weekend of September 4[th] and 5[th] . Our pitch was in the AONB sponsored Environment tent and we were able to sell our publications and secure some new memberships. It was a very useful and interesting foray into having a stall at what is a very popular event on the island’s event’s calendar and of particular interest to gardeners. We had many interesting conversations and it was felt to be well worth while. We aim to be at the event in 2022.

ISLE OF WIGHT GARDENS TRUST CIO

ISLE OF WIGHT GARDENS TRUST CIO

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2022

FINANCIAL REVIEW

The attached financial statements show that the Trust managed to make a small surplus in the year. This was achieved by the chairman and John Harrison taking on the book-keeping and accounting activity at no cost. This has avoided book-keeping charges and accountancy costs and an independent examination as the income is below a level where one is required. In addition we had a donation to cover the cost of producing a printed newsletter in the Spring, and from one member following an appeal in the newsletter. We made a minimal surplus on our mainland visit. The Trust accounts show a surplus of £260 against a deficit of £896, in the previous year and we now have total funds of £12743. We had two life memberships in the year which boosted our subscription income by £220.In addition we expect to benefit from a gift aid payment from the HMRC.

Members appreciate a printed newsletter and we cannot rely on donations so decided that we had to increase membership by £5 for single and joint members with effect from April 1[st] 2022.

The Trust maintains accounts with Lloyds Bank Plc. It is the policy of the charity to maintain reserves at a level which covers the charitable activities required to meet the charitable objectives for a minimum of one year. Reserves have been maintained at this level throughout the year.

TRUSTEES RESPONSIBILITY STATEMENT

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the Committee of Management to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Trust and of the incoming resources and application of resources, including the income and expenditure, of the Trust for that period. In preparing those financial statements, the Committee of Management are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Trust will continue in operation.

The Committee of Management are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Trust and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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

ISLE OF WIGHT GARDENS TRUST CIO

ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022

STATEMENT OF FINANCIAL ACTIVITIES

3	Note General Funds Designated Funds Total Funds Total Funds 2022 2022 2022 2021 £ £ £ £ Incoming Resources Incoming resources from generated funds: Voluntary Income: Subscriptions 1095 - 1095 715 Donations 348 - 348 340 Book sales 144 144 Activities for generated funds: Social Events - - - - Fundraising - - - Incoming resources from charitable activities: 2203 Garden Visits - 2203 - - Gift Aid - - 115 Investment Income Interest received 1 - 1 58 Total Incoming Resources Resources Expended 3791 3791 1,228 Costs of generating funds 3 1225 - 1225 774 Charitable Activities 3 2019 - 2019 - Governance costs 3 286 - 286 1,350 Total Resources Expended 3531 - 3531 2,124 Net Movements in Funds 260 - 260 (896) Transfer of funds –General Fund - - - - East Wight Landscape Partnership - - - - Total Movement in funds - 260 (896) Total funds brought forward 12,058 425 12,483 13,379 Total funds carried forward 5 12,318 ===== 425 ==== 12,743 ==== 12,483 =====	Note General Funds Designated Funds Total Funds Total Funds 2022 2022 2022 2021 £ £ £ £ Incoming Resources Incoming resources from generated funds: Voluntary Income: Subscriptions 1095 - 1095 715 Donations 348 - 348 340 Book sales 144 144 Activities for generated funds: Social Events - - - - Fundraising - - - Incoming resources from charitable activities: 2203 Garden Visits - 2203 - - Gift Aid - - 115 Investment Income Interest received 1 - 1 58 Total Incoming Resources Resources Expended 3791 3791 1,228 Costs of generating funds 3 1225 - 1225 774 Charitable Activities 3 2019 - 2019 - Governance costs 3 286 - 286 1,350 Total Resources Expended 3531 - 3531 2,124 Net Movements in Funds 260 - 260 (896) Transfer of funds –General Fund - - - - East Wight Landscape Partnership - - - - Total Movement in funds - 260 (896) Total funds brought forward 12,058 425 12,483 13,379 Total funds carried forward 5 12,318 ===== 425 ==== 12,743 ==== 12,483 =====	Note General Funds Designated Funds Total Funds Total Funds 2022 2022 2022 2021 £ £ £ £ Incoming Resources Incoming resources from generated funds: Voluntary Income: Subscriptions 1095 - 1095 715 Donations 348 - 348 340 Book sales 144 144 Activities for generated funds: Social Events - - - - Fundraising - - - Incoming resources from charitable activities: 2203 Garden Visits - 2203 - - Gift Aid - - 115 Investment Income Interest received 1 - 1 58 Total Incoming Resources Resources Expended 3791 3791 1,228 Costs of generating funds 3 1225 - 1225 774 Charitable Activities 3 2019 - 2019 - Governance costs 3 286 - 286 1,350 Total Resources Expended 3531 - 3531 2,124 Net Movements in Funds 260 - 260 (896) Transfer of funds –General Fund - - - - East Wight Landscape Partnership - - - - Total Movement in funds - 260 (896) Total funds brought forward 12,058 425 12,483 13,379 Total funds carried forward 5 12,318 ===== 425 ==== 12,743 ==== 12,483 =====

			12,483 =====

ISLE OF WIGHT GARDENS TRUST CIO

ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2022

BALANCE SHEET

Tangible Fixed Assets Equipment - note 4 CURRENT ASSETS Bank Treasurers account - CIO 1,076 Bank Treasurers account – Trust - Bank Deposit account 12,001 Cash in Hand - Stock: Repton Booklets 166 Prepayments - SundryDebtors - 13243 LESS CURRENT LIABILITIES Accruals Other Creditors East Wight Landscape Partnership – capital items - Subscriptions Received in Advance 140 Event Bookings Received in Advance 360 500 Net Current Assets Net Assets Funds Unrestricted Income Fund: General Purposes Fund Designated Fund - Schools Education Fund - East Wight Landscape Partnership	2022 £ - 12,743	1,114 - 12000 - 175 84 15 13,388 300 - - 505 290 1,095
			12,483
	12,743 12318 425 - 12,743

……………………………J Harrison – Senior Trustee Date For and on behalf of the Managing Committee

ISLE OF WIGHT GARDENS TRUST CIO

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST MARCH 2022

1. Accounting Policies

Basis of Preparation

The financial statements of the charity, 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Incoming Resources

Voluntary income: is accounted for when actually received, except for subscriptions paid in advance, and payments for future visits which are carried forward.

Investment income: is recognised on a receivable basis and is made up of bank interest received. Charitable activity income: is made up of subscriptions and monies received for garden visits, it is accounted for on an accruals basis. Gift aid income is accounted for on receipt.

Generated income: consists of moneys received for the annual winter party, advertisement in the newsletter and lecture income. This income is also recognised on an accruals basis.

Resources Expended

Expenditure is accounted for on an accruals basis and includes related VAT.

Depreciation

Provision for depreciation of fixed assets is made at an annual rate calculated to spread the cost of the asset evenly over its expected useful life. The depreciation rate is 20% per annum on the straight line basis.

2. Committee of Management Remuneration and Expenses

No remuneration directly or indirectly out of the funds of the charity was paid or payable for the year to any member of the Committee of Management. No expenses other than direct costs of administration of the charity were reimbursed to members of the Committee of Management.

3.	3. Resources Expended Cost of Generating Funds Social Event Costs of Newsletter and Website Stationery and Printing Postage and Telephone Sundry including insurance and The Gardens Trust affiliation fees Stock purchased for resale Depreciation Total Cost of Generating Funds Charitable Activities Costs Costs of Gardens Visits Total Charitable Activities Costs Governance AGM Expenses Software Accountancy Fees Bookkeeping Fees	General Fund Designated Fund Total Funds 2022 £ 2022 £ 2021 £ - - - 296 - 29 193 - - 58 - 60 679 - - - 1225 - - - - 685 - - - 774 2019 - - - 2019 52 - - 234 - 540 0 - 330 0 - 480

ISLE OF WIGHT GARDENS TRUST CIO

Total Governance Costs

286

1,350

NOTES TO THE ACCOUNTS

ISLE OF WIGHT GARDENS TRUST CIO

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST MARCH 2022

4. 5.	Tangible Fixed Assets for use by the Trust At Cost At 1st April 2021 Additions At 31st March 2022 Depreciation At 1st April 2021 Charge in year At 31st March 2022 Net Book Value At 31st March 2022 At 31st March 2021 Movement in Funds Unrestricted funds General fund Designated Funds School Awards Life Subscriptions Funds East Wight Landscape Partnership TOTAL FUNDS	At 1.4.21 £ 12,054 425 - - 1 2 , 4 8 3	Equipment 1,264 - 1,264 1,264 - 1,264 - - Net movement in funds £ - - - 260	Total 1,264 - 1,264 1,264 - 1,264 - - At 31.3.22 £ 12,317 425 - - 12,743