Hampshtre Gardens TTLt HAMPSHIRE GARDENS TRUST REPORT AND FINANCIAL STATEMENTS 31 MARCH 2024 RÈgi5tered Charity Charity Number 1165985 A Charitable Incorporated Organisation Registration Number CE006882
Hampshire Gordens TTht HAMPSHIRE GARDENS TRUST REPORT AND FINANCIAL STATEMENTS Contents Reference and administrative details Report of the board of trustees and directors Report of Independent Examiner Statement of financial activities Balance Sheet Notes to the accounts 9-13
HAMPSHIRE GARDENS TRUST Reference and Administration Details Registered Charfcy- Charity Number 1165985 A Charitable Incorporated Organisation: Registration Number CE006882 Principal Address: Jermyns House Jermyns Lane Ampfield Romsey 5051 oaA Telephone- 01794 367752 Website: www.h8t.org.uk Principal Bankers: CAF Bank Trustee Directors: The trustees of the organisation in office during the year and up to the date of this report, who are the trustees for the purposes of charity law were: Edward Wake Richard Green-wilkinso Michael Ricketts Andrew Joy Sally Miller Jill Walmsley Michael Woodhall George Seligman Rachel Bebb Emily Fisher
ort of the Board of Trustees and Directors forthe eriod endin 31 March 2024 The Trustees present their report and the financial Statements for the period to 31 March 2024. Reference and administrative information set out on page Iforms part of this report. Strurture Governance and Mana ement Constitution and Governing Document Hampshire Gardens Trust is a Charitable Incorporated Organisation and is a registered charity. It was incorporated on l October 2016 and commenced activities from that date. The governing documents are the companrfs Charitable Objects. which are- The Hampshire Gardens Trust is the only voluntary organisation in the county to identify the needs and opportunities to conserve, protect and enhance its rich heritage of park5, gardens and designed landscapes. we offer expert, free advice and appropriate project grants to raise awareness of the value of these special places. Recruitment andAppointment of Trustees When recruiting trustees, the organisation ensures that the Board has a comprehensive range of skills needed in order to oversee the activrfcies of the charty. Trustees elected for the first time must be proposed by a member. Members elect trustees at the Annual General Meeting. The Board of Trustees must be three or more. Orgunisationalstructure The Board of Trustees is responsible for setting the overall dlrection and pollcies of the organisation and areas of responslbility are split between the trustees. Ob ectives The charitvs objective is to raise funds in order to carry out its above mentioned object5. When planning the charity's activities for the year, the trustees have considered the Charity Commission's guidance on public benefit.
Chaimian's Re ort Hampshire Gardens TTUSt- Chairman's Report 2024 2024 has been an encouraging year for HGT with a wide range of activities taking place throughout the year. We celebrated our 40th Anniversary wlth a visit to Sir Harold Hillier Arboretum in May which was attended by 80 members. The event concluded with a sumptuous tea at the Jermyn's House restaurant and a cake-cutting ceremony led by our President Alan Trcchmarsh and former Chairman, Gilly Drummond. Other events have included a number of private group visits to gardens, a small number of Earden open days, one or two private events, and a successful Study Day in March, all of which have given members an Opportunity to gather together whilst enjoying garden visit or discuss garden and landscape matters as well as making a vital contribution to our fund-raising activities. Thank you to all members who took part- each individual's support makes 3 very real difference. It is very gratifying to see from our accounts that, following last yearf51055 of £18,000, this year we have recorded a small surplus of £3,345 - however, thi5 15 the first time in a while that we have achieved this since Hampshire County Council withdrew their fundin& and it will take a while to recoup the losses we suffered during the Covid years. The Trustees and all members will need to remain vigilant as we continue to work hard to raise new funds each year- but l am very pleased to report thi5 effort has resulted in some very positive, creative and stimulating experiences for members to take part in. The excellent collaboration between members has been an uplifting reminder of what can be achieved with enthusiastic, energetic individuals who share a common purpose to nurture the gardens, parks and designed land5cape5 of Hampshire, and we hope steadily to be able to rebuild a small reserve fund over the course of the next decade. l am also pleased to report that there has also be a steady increase in membership to 345 which is also good news and a reminderthat we must continueto have ambttions to evolve and develop if we are to remain a relevant and dynamic organsation. We have an important role to play as Hampshire's principle charity with a unique responsibility to protert the count¢s most important gardens and parks from inappropriate building artivity, and this work is the main focus for our Conservation & Development and Research Group tearn5. Atthe sametime our Education department continues to develop the Garden Plans for Schools IGPfS} programme which provides primary school children with opportunitie5 to become involved with gardening and helps to fulfil our ambition to draw attention to HGT'S work and recruit new and younger members so wecan continueto grow our membership base. GPfS also allows US to use our expertise to create 'Edible Playgrounds, l= allotment5 Within the school grounds} in selected schools. This message was the focus of an appeal sent to mernbers which raised over £8,000 towards the cost of future projetts.
We are gratefulforthework carried out by our part-time administrator, Katy Mclntyre Brown who started in October 2023 working 2-days perweek. Katy continuesto make a very positive impression and helps to C(Fordinate a small group of volunteers and trustees who kindly support our activities. Two trustees, George Seligman and Rachel Bebb, will be stepping down shortlyand we would liketo record our gratitude to them for their hard work. We would particularly like to acknowledge the 25 years of service given by Rachel who has been a significant help to the organisation over the whole course of this period. Finally, I would like to make 3 heartfelt appeal to members to be as generous as possible when making a donation, and perhap5 consider leaving a legacy in your will? It would be an excellent wayto make a very real and lasting difference to the gardens and parks of Hampshire, and, of course, to the children who delight in taking part in their Edible Playground activities on our new GPfS programme. Thank you. Ted Wake- Chairman Financial Review Result5 and Funds The results forthe year ended 31 March 2024 show a surplus for the year of £2,345. This is made up by a surplus of £3.345 on unrestricted funds and a deficit of £1,000 on restricted funds. This represents a huge turn round over the previous year. The restricted fund movements all relate to the Garden Plans for Schools Fund, with donations of £8,530, including gift aid, and expenditure on the various school projetts of £9,530. As far as the unrestricted fund is concerned, generous donations of £5,300 were gratefully received. Open Gardens provided a huge additional income of nearly £7,000, with garden visits netting £2,500. The Study Day was a150 a great help WFth net income of over £1,700. Costs were kept undercontrol with expenditure down again from £33,743 to £29,784. Cash at bank at 31 March 2024 amounted to £57,404, with net assets of £48,759. Reserves Policy Unrestricted Reserves at the yearend amounted to £27,768.
Our policy is to retain sufficient funds to meet at least six months normal expenditure. Asthis amounts to about £15,000, this is well covered. This report has been prepared in accordance with the small companvs regime under the Companie5 Art 2006. This report was approved by the Board of Trustees and signed on its behalf by: Edward Wake 25 November 2024 Date:
Independent Examinerfs Report to the Trustees of Hampshire Gzrdens Trust Wè report to the charitytrustees on our examination of the accounts of the charttyforthe year ended 31 Mareh 2024 whlch are set out on pages 8t0 16. Responsibt1tt and ba515 of repDrt Asthe chariV5 trustee5 YOU 3re respoosible for the preparation of the accounts in accor&nce wfch the requirements of the Cherfties Att 20111'thÈ Art'l. We report in respett of our examination of the charity's accounts carried out under section 145 of the Att and in carrying out our ex8minatign we have followed all the applicable dlrertlpns g(ven by the Charfty C¢mmi54on under section 14515llbl of the Att. Independent examiner's Statement We have completed our examination. We confirrn that no rnaterial matters have corne to our attention ¢n coTrnection with the examination gang us cause to believethat in any rrtaterial aspect: i. èttounting records were not kept in resFeCt of the chatty as required by section 130 of the Act- or 2. the èctounts do not accord with those records,. or 3. the accounts do not complywtth the applicable requirements ctsncerningtheform and content of the affounts set out In the chare$ (Accounts and Reports) Regulation$ 2008 otherthan ary QuireMent thatthe accounts give a *rue and fèir vlew, whlch Is not a matter considered as part of an Independent examination. We have no COnrnS and have ¢ome across no other matters in eonnettion with the examination to which attention should be drdwn to this report in order to enable 3 proper understsndlng of the a¢counts to be reached. Mandair & Co Partnership House 84 Lodge Road Southarnpton 5014 6RG dt¢......25 November2024........................
HAMPSMIRE GARDENS TRUST $rATEmEoF FINANOAL A1VME$ FOR THEYEAR ENDED ai MARCH 2024 Unrestricted Destg. Reslrkted Total 2024 Total 2023 INCOME Grants, don3ttons and subxrtptlons Incomefromtradingactivi(ies Interértrecewed GIftd 13.326 17,941 271 1591 8.030 21,356 17,941 271 2.091 14.650 5.973 1500 33,129 8.530 41.659 LFSS EXPENDrruRE Expenditure directlyforcharitable PUTposes Expenditure for rnanagetnent and administration 5,465 24,319 8.079 1,451 13544 25.770 13.247 29.380 29,784 9.530 39,314 IDefitttl/surplusforthe year 3.345 {I,000) Balance broughtforwari4 at l Aprll 2023 IS,923 7.50Q 21.991 46.414 66,710 TransfÈr betweenfunds 7.500 {7) Bajance carried forward 31 March 2024 27,768 20,991 48,759
HAMPSHIRE GARDENSTRUST BALANCE SHEET A5AT 31 MARCH 2024 ¢d #$sets Petersfield Physi¢ G8rd¢n Cestr¢ Crrentassets DebtOTS C&th at bank 5,200 9,700 61604 58.709 Creditors: Amounts falling duc withinyear Net current assets 48,759 46,414 Funds Unrcstrictcd funds R¢sth¢ted fimds 27.768 24.423 21 46.414 48,759 Ttst•l furtds TheTrustees h8ve 3cknowled8ed their responsibilitiesfor prep8ring accountswhich give a true andf3irview of the charity's attivitiesforth& year then ended in accordancewith applicable accounting standards and the Charities Accountingstatement of Recommended Practice ISORPI. The accounts wereapproved bythetrustees, and authorisedfor issue on 25 Novernber 2024 and signed on their behatf by.. .. Trustee
HAMPSHIRE GARDENSTRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies al 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 IFRS 1021 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 IFRS 1021 (effective January 20191 and the Companies Act 2006. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carryingvalue of asset5 held bythe charity. b) Voluntary income Is recelved by way of donations and gifts and is included in full in the statement of financial activities when receivable. Donated goods and services are recognised as an incoming resource where the provider of the goods or services has incurred a financial cost. Volunteer time is not included in the financial statements. cl Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund together with a fair allocation of support and governance costs, where this is allowed underthe terms of the funding. d} Unrestricted funds are donations and other incoming resources reiVed or generated for the charitable purposes. These can be used in accordance with the charitable objetts at the discretion of the trustees. el Designated funds are unrestricted funds earmarked by the trustees for particular purposes. Costs of generating funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities Wlth a fundraising purpose.
gl Resource5 expended are recognised on an accruals basis in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered. h) The charitable company is not required to prepare group accounts due to its size. These financial statements only refer to the parent undertaking. i) Investments are included at cost.
HAMPSMIREGDEN5Tru FOR THEYEAR ENDED31 MAACH W24 L RE¥IRrnFUNDS ChiidreD'S Hom0sFnd Bakncebroughl fotvdtd at i AprilLYJ Fw)d fvnv4Td UrbHryPark3 Swy )ntÈ brwshtfonwdpt l Apnl W? Fund c3triedfoThstrd 7.413 7,413 Plam5 forSth•o15 Fund Ba1¥]eI08btforwrdaI l Apnl 2023 Add". 13.686 8?30 15570 13,686 Z FfAEDASSETS pos¥sfi¢ld Physl¢Sarden lanceat Jimarch 2018 in¢ 31 brtar¢h 2024 Balance at31 March 2023and 31 Marth 2024 NetbMkvA ¢¢&31 M*¢h2023 ¥nd31 March 2Q4
Dr0$ ALxrLKd GffÈAvJ 7.5 awrTors 4294 li
I1AMPSHIREf4ENSiI5T TOThEACCOUNTS FOR THETrEARENDED 31 ht4R012024 OnemernberoF5taflwas employed bYtheChJrtyduthgther. 12023'.one.k rnPshlicG?rden5TivSt ts opetsted ODalru5teEb. All members ofthebDard oftrusree5 Jrtln Jn unpa50(apicty. Ntsexpenseswere ielmburyedtothttrustetsdurfnttheyear. 12023.. nDne.I TheuttiMatecontrojli PèFtiB54fEthetrus ted p8geL 12
HAMPSHIRE GARDENS TRUST INCOME AND EXPENDITURE ACCOUNT- UNRESTRICTED GENERAL FUNDS IFOR INFORMATION PURPQSES ONLY) FOR THEYEAR ENDED31 MAS4CH 2024 2024 2023 INCOME Donatrorts and subxriptions Donations Subs¢ription5 GIftd 5.300 8.026 1345 5,805 14.917 9.150 Income from trading acthihles Member5. events Research group Study Day 16.210 5,973 17,941 5.973 Income earned from assets Bank Interest 271 271 208 TOTAL INCOME 33.129 15,331
HAMPSHIRE GARDENS TRU INCOME AND EXPENDITURE AcCOU- UNRESTRicfED GENERAL FUNDS IFOR INFORMATION PURPOSES ONLY) FOR THEYEAR ENDED 31 MARCH 2024 2024 2023 EXPENDITURE Expellditar¢ diredly for cbaritable plltTroses Cons¢Tvation Education M¢mb¢r5' events Promotion Lectur¢ exp¢ns¢5 Research 3.965 1.500 4.390 1.026 5.465 5.522 Exptsditurefor mallagemtnt and #drninistratio Settetarial salary (including PAYF. atid NIL) Office expense& telcphonc and Stage Printing and statiooery Travcl cxpcns¢s Subscriptions Insurance Bank Charg¢s Accountancy Chg¢S Wcbsit¢ & IT Lst 17,671 520 316 20.763 676 1.042 148 30 1.304 1244 411 1.974 2,017 2.240 1.320 200 42 24,319 28221 TOTALEXPENDITURE Total Income 33,129 15.331 Total Expendlru 129.7841 133,7431 Surplus/lDeficitl forthe Year 3,345 118.4121
HAMPSHIRE GARDENS TRusr INCOMEAND EXPENDTURE ACcoUr- RE5fRICfED FUNDS IFOR INFORMAnoN PURPOSES ONLY) FOR THEYEAR ENDED31 MARCH 2024 2024 2023 INCOME Gift Aid Education dolOn$ 500 8.030 6.500 TOTAL INCOME LESS EXPENDMJRE S¢cretatia] Sal (includingPAYE &NIQ Educationgrants 1,451 8,079 1,159 7,725 TOTALEXPENDrruRE 53 IDeficf(IISurplusfortheYEar 11.0001 11,8841