Hampshtre Gardens TTL￿t
HAMPSHIRE GARDENS TRUST
REPORT AND FINANCIAL STATEMENTS
31 MARCH 2024
RÈgi5tered Charity
Charity Number 1165985
A Charitable Incorporated Organisation
Registration Number CE006882

Hampshire Gordens TTh￿t
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 g￿ang 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 char￿e$ (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 COn￿rnS 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
$rATEmE￿oF FINANOAL A￿1VME$
FOR THEYEAR ENDED ai MARCH 2024
Unrestricted Destg. Reslrkted Total 2024 Total 2023
INCOME
Grants, don3ttons and subxrtptlons
Incomefromtradingactivi(ies
Interértrecewed
GIft￿d
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¢
C￿rrentassets
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 re￿iVed 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.

HAMPSMIREG￿DEN5Tru
FOR THEYEAR ENDED31 MAACH W24
L RE¥IRrnFUNDS
ChiidreD'S Hom0sF￿nd
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¥]￿e￿I0￿8btforw￿rdaI 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
> D￿r0￿$
ALxrLKd GffÈAvJ
7.5
awrTors
4294
li

I1AMPSHIREf4￿ENS￿iI5T
TOThEACCOUNTS
FOR THETrEARENDED 31 ht4R012024
OnemernberoF5taflwas employed bYtheChJrtyduthgthe￿r. 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
GIft￿d
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 Ch￿g¢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 ACcoU￿r- RE5fRICfED FUNDS
IFOR INFORMAnoN PURPOSES ONLY)
FOR THEYEAR ENDED31 MARCH 2024
2024
2023
INCOME
Gift Aid
Education do￿lOn$
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