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2021-08-31-accounts

THE GARDEN CLASSROOM

(A registered charity and company limited by guarantee)

DIRECTORS’ AND TRUSTEES’ REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31ST AUGUST 2021

Company No: 06759008 Charity No: 1168587

THE GARDEN CLASSROOM

(A registered charity and company limited by guarantee)

REPORT AND ACCOUNTS

CONTENTS

Page
Directors’ and Trustees’ Report 2 – 8
Report of the Independent Examiner 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Accounts 12 – 23

THE GARDEN CLASSROOM

(A registered charity and company limited by guarantee)

DIRECTORS’ AND TRUSTEES’ REPORT

FOR THE YEAR ENDED 31ST AUGUST 2021

The Trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ended 31st August 2021, which are also prepared to meet the requirements for a directors’ report and Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statements 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).

1. OUR PURPOSE

Our purpose is to provide high quality programmes that cultivate an interest in the natural world in order to understand and protect it and to benefit from all that an appreciation and connection with nature brings.

The Garden Classroom (aka TGC) was set up in 2008 to develop and deliver high quality outdoor education and recreation programmes by founder Marnie Rose. Together with founder Trustee Rosey Lyall the charity has grown steadily and carefully diversifying its range and depth of programmes. Over the last few years TGC has regularly worked with an annual average of 30 schools working across Islington, Hackney and Kent.

Our aims are as follows:

Our Volunteers

Volunteers are essential to the work and services of The Garden Classroom. Among other services they provide:

All are DBS checked and receive training to deliver their service.

Achievements and Performance

In May, TGC won Education & Learning Team of the Year 2021 at the National School Travel Awards (against fellow finalists the Science Museum and English Heritage).

TGC also maintained its quality badge accreditation with the Council for Learning Outside the Classroom. Here are some of the highlights:

2

THE GARDEN CLASSROOM (A registered charity and company limited by guarantee)

DIRECTORS’ AND TRUSTEES’ REPORT (Cont/d)

FOR THE YEAR ENDED 31ST AUGUST 2021

2. OUR ACTIVITIES

In 2020-21 TGC delivered a total of 593 sessions to 4,336 children and young people who attended one or more of these sessions.

In 2020-21 TGC offered a total of 14,425 outdoor nature experiences.

Highest delivery was by our Main Education department, which made up 41% of our total activity with the most popular being Personal, Social, Health and Economic (PSHE) education / Recovery & Wellness supporting children and young people emerging from lockdown.

Urban Forest School sessions (30%) Countryside (10%)

The borough with the most activity was Islington (45%).

2.1 Main Education

2.2 Urban Forest School (UFS)

2.3 Countryside

2.4 Training

Note: A high proportion of TGC team training was coordinated by the Training department in this year and took place when delivery to schools and community groups was limited due to COVID restrictions. Most training took place at The Quadrangle, Kent and King Henry’s Walk Garden in Islington. 20% of sessions took place at a new London venue Meadow Orchard in Crouch End, N8.

2.5 Community

3

THE GARDEN CLASSROOM

(A registered charity and company limited by guarantee)

DIRECTORS’ AND TRUSTEES’ REPORT (Cont/d)

FOR THE YEAR ENDED 31ST AUGUST 2021

2.6 Holiday Activity

National Picture

Increased public awareness of the importance of a connection with nature is a direct result of the international experience of lockdown and the effects of the pandemic, particularly those in urban environments. TGC’s work has never been so important, and in particular with regards to raising engagement of people with the natural world and improving mental and physical health and wellbeing.

Impact of Coronavirus

As the global pandemic persisted our charity was once again prevented from delivering programmes to school children due to school lockdown restrictions. However, as our work is outside and due to excellent relations with stakeholders and partners combined with a robust Covid-19 risk management plan, we opened our doors as soon as we were able due to the nature of our work and the communities we serve.

Countryside classroom programme

Our Countryside team was poised and ready to deliver seven weeks of camping over May-July 2021. On the day government restrictions lifted for school residentials, TGC had a group of children arriving on camp the same day.

Support to children in lockdown

Demand for TGC’s popular Recovery and Wellness programme grew amongst schools who saw their children negatively impacted by lockdown.

Working with Islington Council

Our partnership with Islington Council continues to thrive and shine as an example of what can be achieved when councils and charities work together. In the last year, Islington Council’s parks department and TGC worked together to break down the barriers to give schools ease-of-access to local green spaces.

3. LOOKING FORWARD

With risk mitigation at the heart of planning, there is regular dialogue between the CEO and Trustees, and following an inclusive Away Day TGC is preparing itself for a busy year ahead. Along with the necessary reduction of the core team by two people in July 2021, and a key focus on income generation from September 2021, the charity aims to build back better with an anticipated increase in activity.

The aim is to consolidate the relatively new permanent team structure, stabilising the charity as we emerge from lockdown and improving central systems and operations. The focus as we grow is to establish a culture of working that promotes and practises inclusion and also prioritises health and wellbeing amongst the team. By focussing on the personal development of our team members we will be best placed to support the communities we serve.

Public benefit statement

In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PD2). The achievements and activities above demonstrate the public benefit arising through the charity’s activities.

4. FINANCIAL REVIEW

The Trustees would like to thank its funders and supporters for generously supporting TGC and providing the crucial flexibility that has been required during this second challenging and complex year due to the impact of the pandemic. This incredible support has enabled the charity to establish a highly talented team enabling the charity to increase the range, complexity and scope of projects planned for 21-22.

The Statement of Financial Activities showed a net deficit of £28,255 (2020 - £114,390) for the year and reserves stand at £179,648 (2020 - £207,903). The charity was prepared for an anticipated surge in activity for 2020/21 and hired additional staff to meet the demand. Unfortunately the Covid-19 pandemic resulted in the charity having to use some of its reserves to cover salary costs in the short term with the aim of increasing the reserves again by the end of 21-22.

4

(A registered charity and company limited by guarantee)

THE GARDEN CLASSROOM

DIRECTORS’ AND TRUSTEES’ REPORT (Cont/d)

FOR THE YEAR ENDED 31ST AUGUST 2021

Annual income for the year increased by 10% from the prior year mainly due to an increase in income from charitable activities. Expenditure increased by 58% for the same period due to the operational decision early in 2021 to introduce 3 more core staff to deliver our projects.

Risk Management

The Trustees actively review the major risks which the charity faces on a regular basis, and believe that by increasing reserves from the current levels, combined with an annual review of the controls over key financial systems will provide sufficient cover in the event of adverse circumstances. The Trustees have also examined the operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.

Reserves Policy

An area of improvement identified by Trustees is the charity’s reserves. To mitigate financial risk it was agreed to set a reserve policy of 3 months minimum of running costs.

As at the year end accounts showed funds* of £179,648 (2020 - £207,903), of which £76,114 (2020 - £117,845) was restricted. The reserves held in unrestricted funds, which have not been designated or invested in fixed assets, at the 31[st] August 2021 were £76,315 (2020 – £84,670). A new designated staff contingency fund of £20,000 was set up during the year to cover the charity’s staff redundancy and continuity of service.

To increase the reserves in line with the new policy set by the Trustees, TGC will continue to move towards a more sustainable model, which includes increasing our trading offer. Our Finance Sub-Committee reviews budget, cashflow and reserves regularly.

The Trustees have reviewed the circumstances of the charity for the foreseeable future and are of the view that the charity is a going concern.

Investment Powers and Policy

The Trustees have considered the most appropriate policy for investing surplus funds and have found that bank deposit accounts provide the appropriate combination of security, accessibility and income growth.

Principal Funding Sources

The charity aims to develop a diverse funding base for its activities. TGC continues to attract funding for its various projects from a wide range of other sources however in 2020/2021 the majority of this funding came from charitable trusts and foundations, private companies and donations.

5. STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The Garden Classroom is a registered charity and company limited by guarantee and not having a capital divided by shares.

The company was incorporated on 26[th] November 2008 and is a registered charity constituted as a Limited Company under the Memorandum and Articles of Association. The organisation registered as a charity with the Charity Commission on 3[rd] August 2016.

The charity is established under written articles amended 6[th] June 2016 that established the objects and powers of the charity. The charity registration number is 1168587 and the company registration number is 06759008.

Recruitment and Appointment of Trustees

Individuals are sought who have an interest in one or more areas of work of The Garden Classroom and can offer areas of specialism where appropriate. After a three-year term (as registered at Companies House and the Charity Commission), Trustees / Directors are able to retire from office or may prefer to extend their term for a further period deemed suitable by fellow Trustees. A Trustee / Director shall cease to hold office if (s)he is absent without permission of the Trustees from all their meetings held within a period of six consecutive months, and the directors resolve that his / her office be vacated.

5

THE GARDEN CLASSROOM

(A registered charity and company limited by guarantee)

DIRECTORS’ AND TRUSTEES’ REPORT (Cont/d)

FOR THE YEAR ENDED 31ST AUGUST 2021

Trustee Induction and Training

New Trustees are inducted to fully understand the work and culture of The Garden Classroom and provided information on the roles and responsibilities of Trustees. They are also required to read key documents i.e. Charity Commission guidance on ‘How to be a good Trustee’. The Trustees maintain a good working knowledge of charity and company law and best practice by attendance at charity and company courses run by outside providers. New Trustees are given copies of the Memorandum and Articles of Association as filed at Companies House and the Charity Commission.

Organisational Structure

The Board of Trustees (who are also Directors) shall not be less than three. The charitable company is organised so that the Trustees meet at least six times a year, whereby any major risks to which the charity is exposed are reviewed and systems and procedures are established to manage those risks. If the need arises, there will be occasional extra meetings to discuss issues or challenges, which arise unexpectedly. Trustees hosts meetings with staff and volunteers to discuss the development and implementation of the development plan and to inform the decisions made by Trustees about the future direction of The Garden Classroom.

The daily operations are the responsibility of the CEO, who has overall leadership for the various activities projects and has regular meetings with he Chair, as well as reporting formally, on a regular basis, to the Board of Trustees.

Related Parties

The charity has relationships with the following related parties, charities and organisations with which it co-operates in pursuit of its charitable objectives:

REFERENCE AND ADMINISTRATIVE DETAILS

Company Number: 06759008

Charity Number: 1168587

Trustees / Directors

Mr Robert I Burns - Chair Mr Vikram Jain Mr Shelly Khaled Mr Benjamin J Brace Ms Galeemah Adams Ms Sarah V Whitehouse Mr Robert Williams Ms Farrah Nazir – appointed on 01 February 2021 Mr Raakesh Patel – Treasurer - appointed on 27 April 2021

Company Secretary: Marnie Rose

Senior Management Personnel: Marnie Rose – Chief Executive Officer

Amy Haworth – Senior Manager Patrons - Joe Swift and Bob Gilbert

Registered Office: Newington Green Park Building, 2 Newington Green, Islington N1 4RF

Independent Examiner: Samir Shah,

Ramon Lee Ltd, 93 Tabernacle Street, London EC2A 4BA

Bankers: The Co-operative Bank, PO Box 250, Skelmersdale, WN8 6WT

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THE GARDEN CLASSROOM (A r•glstered charity and company Ilmlted by guarantee) DIRECTORS, AND TRUSTEES, REPORT (Conud) FOR THE YEAR ENDED 31ST AUGUST 2021 Trustees, responsibilities in relation to th8 financial statement The Trustees (who are also directors of The Garéen Classroom for the purposes of company lawl are responsible for preparing the Trustee5' Annuéil Repurl dnd the financial slateinenls in accordance with applicable law and United Kingdom A¢￿￿ntIng Standards (United Kingdom Generally A￿pted Accounting Pfftcticel. Company law requires the Trustees to prepare financial statements for each financial year whlch give a true and fair view of the slate of affairs of the charitable company and of the in¢oming resources and appli¢alion of resources, Including the inGome and expenditll￿ for that perlod. In preparing these financial statements, the Trustees are required lo: select suitable accounting policies and then apply them ¢onsislently', observe the methods and principles in the Charlties SORP., make Judgements and estimates that are reasonable and prudent., slate whether applicable UK Accounting Standards have been followed, SLtbject to any materÈal departures disclosed and explained in the financial ststements., prepare the financial sl8lements on the golng concern basis unless it is inappropriate lo presume that the charilgble company will continue in buslness. The Trustees are responsible for keeping proper accoltnting records Ihal disclose with reasonable accuraw al any lime the financial position of the charitable company and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps lor the prevention and deiection of fraud and Other Irregularltles. The Trustees are responsible for maintenance and inlegrity of the coo)orate and financial information included on the charitable company's website. Legislation in the Unlled Kingdom governing the prepaotion and dissemination of financlal statements may differfrom legislation in otherjuri5dictions. This report has been prepared in aGcordance with the special provisions relating to small companies Within Part 15 of the Companiès Act 2006. This report was approved by the Trustees on 18th January 2022 and signed on its behalf. ROBERT I BURNS {CHAIR)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE GARDEN CLASSROOM IA reglstered charity and company Ilmitod by guar8nts81 I report lo the charity trustees on my examination of the accounts of the Company for the year ended 31st August 2021. Respective respon&ilJllltles and basls of report As the charity's trustees of the Company {who are also the directors of the company for the purposes of company lawl, you are responsible for the prepamtion of the accounts in accordance with the requirements of the Companies Act 20061.the 2006 Acl'l. Having satisfied myself that the accounts of the Company are not required lo be audited for this year under Part 16 of the 2006 Acl 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 {'Ihe 2011 Acl"}. In carrying out my examination, I have tollowed the Directions given by the Charity Commission (under section 14515llb} of the 2011 Act. Independent examinerfs statement Th9 company's gross income exceeded £250,000 and l am qualilied to undertake the examinalion by bèing a qualified member of ihe ICAEW. I have completed my examinalion. I confimi that no material mallers have come to my attention which gives me cause to believe Ihal.. accounting records were not kept in accordance with section 386 of the Companies Act 2006., or Ihe accounts do not accord wlh such records,. or the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any reouiremenl that the accounts give a 'true and faiff view which is not a matter considered as part of an independent examination.. or the accounts have nol been prepared in accordance with the Charities SORP {FRS1021. I have no concerns and have come across no other mallers in Gonnection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. SAMIR SHAH For on behalf of Ramon Lea Ltd 93 Tabernacle Street London EC2A 4BA Date:

THE GARDEN CLASSROOM {A reglstered chartty and company limited by guarantso) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2021 SUMMARY INCOME AND EXPENDITURE ACCOUNT Unrestrlcted Funds General Designated Restrlcted Funds Funds Funds Total 2021 Total 2020 Notes Income Grants ard donallons 57,414 160,193 217,607 241,230 Income from charitable aciwilies 105,505 125,334 230,839 187.165 Other trading income 24,294 24,294 2,568 Investment illcome 49 49 91 Total income 285,527 77¥7f9 43 Expenditure Cost of ralsing funds 64,413 64.413 18,294 f.hAritAhlr4 Artivltlès 109.373 327,258 436,631 298,370 Totsl expènditure 17 316,66 Net Incomellexpenditurèl and nèt movement In fund£ tor tho year ￿forE transfer 13,476 (41,731) 128,255} 114,390 Transfar between funds 120.000) 20,OOQ Nèt Incomellexpendlturel and net movement In funds for the year after transfer ReConciliat￿n of funds Total funds, brought fomard 6,524 9LI,058 117,845 207.903 93,513 Totsl funds, carried forward 83,534 20,000 76,114 179.648 207,903 CONTINUING OPERATIONS None of Ihe company's activities were acquired or discontinued during the 2bove two financial periods. TOTAL RECOGNISED GAINS AND LOSSES The company has no recognised gains or losses other than the above movement in funds for the above two financial periods. The notes on pages 1110 22 form part of these accounts.

THE GARDEN CLASSROOMA IA registered charity and company limited by guar•nto•1 BALANCE SHEET AS AT 31ST AUGUST 2021 Notes 2021 2020 Flxed Assets Tangible assets 10 7,219 5,388 Current Assets Debtors Cash al bank and in hand 11 8,092 183.951 18,208 211,189 Liabilitles Creditors falling due within one year 12 119.6141 126,8821 Net Current Assets 172,429 202.515 Net Assets 179,648 207,903 The funds of the charlty: Unrestricted funds General Designated Restricted funds Total charity fuiJd¥ 13 13 13 83,534 20,000 76,114 179,640 90,058 117,845 207,003 For the financial year ended 31 sl August 2021 the company was entitled to exemption from audit under section 477 Companies Act 2006. No member of the Company has deposited a notice, pursuanl lo section 476, requiring an audit of these financial 3tateJment3 under the rCqUircmcnt￿ of thc Companie" Act 2006. The directors acknowledged their responsibilities for ensuring that the company keeps accounting records which comply with Section 386 of the Act and for prep2ring financial slalements which give a tnje and fair view of the state of affairs of the company as at the end of the financial period and of ils profit or loss for the financial period in a¢¢ordance with the requirements of Section 394 and 395 and which otherwise eomply with the requirements of the Companies Act 2006 relating to accounts. so far as is applicable lo the company. These financial statemenls have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime within Part 15 of the Companies Act 2006. These financial statements were approved by the Board of Directors ané Trustees on 18th January 2022 and were signed on ils behalf by.. MR R I BURNS ICHAIRI Company Number: 06759008 The notes on pages 1110 22 form part Df these accounts. Jo

THE GARDEN CLASSROOM

(A registered charity and company limited by guarantee)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST AUGUST 2021

1. ACCOUNTING POLICIES

1.1 Basis of preparation of accounts

The financial statements have been prepared in accordance with 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), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Garden Classroom meets the definition of a public benefit entity under FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

1.2 Preparation of accounts on a going concern basis

The charity’s Financial Statements show net deficit of £28,255 for the year and free reserves of £76,315 as at the year end. The Trustees are of the view that these results and fundraising plans for the future have secured the immediate future of the Charity for the next 12 months and on this basis the charity is a going concern.

1.3 Income recognition

All income is included in the consolidated SOFA when the charity is legally entitled to it, receipt is probable, and the amount can be measured with sufficient reliability.

Grant income

Grants are credited to the SOFA when the charity is entitled to the funds. Income is only deferred where there are time constraints imposed by the donor or if the funding is performance related.

Where entitlement to grants receivable is dependent upon fulfilment of conditions within the charity’s control, the income is recognised when there is sufficient evidence that conditions will be met.

Grants supporting the core activities of the charity and with no specific restrictions placed upon their use are included within donations and legacies. Grants that have specific restrictions placed upon their use are included within income from charitable activities.

Capital grants for the purchase of fixed assets are credited to restricted incoming resources on the earlier date of when they are received or receivable. Depreciation on the related fixed assets are charged against the restricted fund.

Donations and legacies

Donations are recognised in the period in which they are received. Legacy income is recognised when the charity’s entitlement is judged to be probable and where the amount can be reliably measured.

Contract income

Income from charitable activities include income recognised as earned (as the related goods and services are provided) under contract.

Investment income

Investment income is included when receivable.

1.4 Volunteers and donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the charity is not recognised in the main body of the financial accounts but detail is contained in the Trustees report.

11

THE GARDEN CLASSROOM

(A registered charity and company limited by guarantee)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST AUGUST 2021

On receipt, donated professional services, donated facilities and goods are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

1.5 Expenditure recognition and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

1.6 Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity’s programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The basis on which support costs have been allocated are set out in note 6.

1.7 Fund accounting

The general fund comprises those monies, which may be used toward meeting the charitable objectives of the charity at the discretion of the Board.

The restricted funds are monies raised for, and their use restricted to, a specific purpose or donations subject to donor-imposed conditions.

1.8 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Individual fixed assets costing £700 or more are capitalised at cost.

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases.

Fixtures, fittings & equipment - 25% reducing balance Computer equipment - 33.33% on cost

1.9 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term cash deposits.

1.11 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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THE GARDEN CLASSROOM (A registered charity and company limited by guarantee)

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST AUGUST 2021

1.12 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.13 Taxation

The charity is a registered charity and, therefore, is not liable for Income Tax or Corporation Tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

1.14 Judgement and key sources of estimation uncertainty

In the application of the company’s accounting policies, the charity is required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

1.15 Pension

The charity operates a defined contribution pension scheme on behalf of its employees. Contributions are charged to the Statement of Financial Activities in the period in which they are payable. The assets of the scheme are held separately from those of the charity in an independently administered fund.

1.16 Cash flow statement

The charitable company qualifies as a small company and advantage has been taken of the exemption provided by SORP (FRS 102) as amended by Bulletin 1, not to prepare a cash flow statement.

2. GRANTS AND DONATIONS

The City Bridge Trust
Garfield Weston Foundation
One Family Foundation
The Orpington Foundation
London Response Fund/The City Bridge Trust
Pinsent Masons LLP
The Philip King Charitable Trust
Social Investment Business Grant
The Portal Trust
Two Magpies Fund
HMRC Job Retention Scheme
Charities Trust (Crowdfunder/M&G Prudential)
Siemens
Steve Edge
Donations <£1,001
Donation in kind		 Unrestricted
Funds
£
-
-
-
-
-
-
-
-
-
6,333
-
1,507
2,222
47,352
57,414		 Restricted
Funds
£
14,250
-
-
10,000
55,107
5,400
15,000
-
-
-
45,436
-
10,000
5,000
-
-
160,193		 Total
2021
£
14,250
-
-
10,000
55,107
5,400
15,000
-
-
-
45,436
6,333
10,000
6,507
2,222
47,352
217,607		 Total
2020
£
36,000
20,000
2,500
10,000
-
1,828
15,000
8,980
7,250
15,000
53,572
-
-
-
19,276
51,824
241,230

Grants and donation income in 2020, totalling £241,230, was attributed to £86,828 unrestricted funds and £154,402 restricted funds.

13

THE GARDEN CLASSROOM

(A registered charity and company limited by guarantee)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST AUGUST 2021

2. GRANTS AND DONATIONS (continued)

The donations in kind are recognised within income as donations, and corresponding charges included within direct costs and support costs. The values placed on these contributions by the charity and the charges within expenditure are as follows:

3. INCOME FROM CHARITABLE ACTIVITIES

Nature Connection Activity:
Session Income/Traded Income
Grants and service level agreements:
Alchemy Foundation
Arsenal Football Club
The National Lottery
The Bryan Guinness Charitable Trust
The Cleary Foundation
Co-op Local Community Fund
Goldman Sachs Gives/Boomaars Family
Chapman Charitable Trust
Learning Through Landscapes
Victoria Community Fund
Lord Barnby's Foundation
Sussex Lund (High Weald)
London Borough of Islington
M&G Ltd
The Nineveh Charitable Trust
Pinsent Masons PPL
Progress UK
The Portal Trust
South Downs National Park Trust
Shanley Foundation
The Swire Charitable Trust
Trees for Cities
Steve Edge
Grant income < £1,001		 Unrestricted
Funds
£
105,505
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
105,505		 Restricted
Funds
£
-
-
-
-
6,000
-
1,114
40,000
1,000
16,120
4,919
2,000
2,500
33,021
-
5,000
-
-
-
-
-
10,000
-
-
3,660		 Total
2021
£
105,505
-
-
-
6,000
-
1,114
40,000
1,000
16,120
4,919
2,000
2,500
33,021
-
5,000
-
-
-
-
-
10,000
-
-
3,660		 Total
2020
£
42,695
1,000
2,250
1,000
-
1,000
2,303
30,000
-
-
-
-
-
26,779
1,900
5,000
2,830
3,000
15,971
14,161
3,000
5,000
22,776
6,000
500
125,334 230,839 187,165

Income from charitable activities in 2020, totalling £187,165, was attributed to £46,738 unrestricted funds and £140,427 restricted funds.

14

(A registered charity and company limited by guarantee)

THE GARDEN CLASSROOM

NOTES TO THE ACCOUNTS (Cont/d)

FOR THE YEAR ENDED 31ST AUGUST 2021

4. OTHER TRADING INCOME

OTHER TRADING INCOME
Fundraising activities
Product Sales		 Unrestricted
Funds
£
21,870
2,424		 Total
2021
£
21,870
2,424		 Total
2020
£
1,718
850
24,294 24,294 2,568

Other trading income in 2020 totalling £2,568 was all attributed to unrestricted funds.

5. ANALYSIS OF EXPENDITURE

ANALYSIS OF EXPENDITURE
Salary costs
Sessional work
Staff training and CRB's
Volunteers expenses
Resources, material and equipment
Travelling and delivery expenses
Advertising and promotion (Inc. website)
Fundraising costs
Support costs (Note 6)
Governance costs (Note 6)		 Raising
funds
£
58,070
-
-
-
-
-
-
-
6,185
158
64,413		 Nature
Connection
Activity
£
183,033
66,931
12,871
3,456
62,452
6,042
2,466
-
96,898
2,482
436,631		 2021
£
241,103
66,931
12,871
3,456
62,452
6,042
2,466
-
103,083
2,640
501,044		 2020
£
168,561
67,331
6,251
535
21,809
3,250
1,540
500
43,907
2,979
316,664

Of the £501,044 expenditure in 2021 (2020 - £316,664), £173,786 was charged to unrestricted funds (2020 - £82,302) and £327,258 to restricted funds (2020 - £234,362).

6. ANALYSIS OF SUPPORT AND GOVERNANCE COSTS

All the general support and governance costs have been apportioned to the various charitable activities on the basis of staff time allocated to each activity.

Finance and administration staff
Premises costs
Communication and IT costs
Insurance
Depreciation
Legal and professional costs
Miscellaneous expenses
Trustees and Board Meeting Expenses
Independent Examiner's fee		 Support
costs
£
61,125
15,043
4,960
2,828
2,877
7,201
9,049
-
-
103,083		 Governance
costs
£
-
-
-
-
-
-
-
2,640		 2021
£
61,125
15,043
4,960
2,828
2,877
7,201
9,049
-
2,640		 2020
£
14,491
13,857
4,014
1,994
1,683
4,080
3,788
99
2,880
2,640 105,723 46,886

15

THE GARDEN CLASSROOM

(A registered charity and company limited by guarantee)

NOTES TO THE ACCOUNTS (Cont/d)

FOR THE YEAR ENDED 31ST AUGUST 2021

7. NET INCOME/(EXPENDITURE) FOR THE YEAR

This is stated after charging:

This is stated after charging:
2021 2020
£ £
Depreciation 2,877 1,629
Independent Examination 2,640 2,880

8. ANALYSIS OF STAFF COSTS, TRUSTEES REMUNERATION AND EXPENSES, AND COST OF KEY MANAGEMENT PERSONNEL

STAFF COSTS
Salaries
National Insurance
Pension contributions		 2021
£
276,691
18,784
6,753
302,228		 2020
£
169,459
9,074
4,518
183,051

No employee had employee benefits in excess of £60,000 (2020 - £nil).

No Trustees received remuneration or reimbursed expenses during the year (2020 - £nil).

The key management personnel of the charity comprise the Chief Executive Officer and Senior Programme Manager. The total employee benefits of the key management personnel of the charity were £115,260 (2020 - £80,453).

9. STAFF NUMBERS

The average monthly number of full-time equivalent staff employed by the charity during the year was as follows:

2021 2020
Direct charitable work 5.5 5.5
Finance and administration staff 0.5 0.5

The average monthly number of persons employed by the charity during the year, making up the FTE, was 8 (2020 – 8).

16

THE GARDEN CLASSROOM

(A registered charity and company limited by guarantee)

NOTES TO THE ACCOUNTS (Cont/d)

FOR THE YEAR ENDED 31ST AUGUST 2021

10. TANGIBLE FIXED ASSETS

Cost:
As at 1 September 2020
Additions
Disposal
As at 31 August 2021
Depreciation:
As at 1 September 2020
Disposal
Charge for the year
As at 31 August 2021
Net book value:
As at 31 August 2020
As at 31 August 2021		 Fixtures,
fittings and
equipment
£
13,407
4,708
-
18,115
8,019
-
2,877
10,896
5,388
7,219

11. DEBTORS

DEBTORS
Trade debtors
Other debtors
Prepayments and accrued income
CREDITORS: amounts falling due within one year
Trade creditors
Taxation and social security
Other creditors
Accruals
Deferred income (note 14)		 Total
2021
£
7,297
795
-		 Total
2020
£
1,875
400
15,933
8,092
Total
2021
£
1,119
-
165
2,640
15,690
19,614		 18,208
Total
2020
£
2,526
-
966
2,880
20,510
26,882

12. CREDITORS: amounts falling due within one year

17

THE GARDEN CLASSROOM

(A registered charity and company limited by guarantee)

NOTES TO THE ACCOUNTS (Cont/d)

FOR THE YEAR ENDED 31ST AUGUST 2021

13. MOVEMENT IN FUNDS

Restricted funds:
Arsenal Football Club
The Bryan Guinness Charitable Trust
London Response Fund/The City
Bridge Trust
Co-op Local Community Fund
City Bridge Trust
Garfield Weston Foundation
Goldman Sachs Gives/Boomaars Family
Chapman Charitable Trust
HMRC Job Retention Scheme
London Borough of Islington
The National Lottery
The Nineveh Charitable Trust
One Family Foundation
The Orpington Foundation
The Philip King Charitable Trust
Pinsent Masons LLP
Learning through Landscapes
Victoria Community Fund
Lord Barnby's Foundation
Sussex Lund (High Weald)
Siemens
Progress UK
South Downs National Park Trust
The Portal Trust
The Swire Charitable Trust
Two Magpies Fund
Anonymous donor
Grants and donations < £1,001
Unrestricted funds:
General funds
Designated funds
Total funds		 Balance as
at 01.07.20
£
2,250
-
-
2,171
10,386
18,924
20,477
-
-
1,983
1,000
-
766
4,643
-
-
-
-
-
-
-
2,875
12,744
14,574
5,000
14,838
4,714
500
117,845
90,058
-
207,903		 Income
£
-
6,000
55,107
1,114
14,250
-
40,000
1,000
45,436
33,021
-
5,000
-
10,000
15,000
5,400
16,120
4,919
2,000
2,500
10,000
-
-
-
10,000
-
5,000
3,660
285,527
187,262
-
472,789		 Expenditure
£
2,250
-
55,107
3,285
24,636
18,924
60,477
1,000
45,436
25,839
1,000
5,000
766
4,643
15,000
5,400
16,120
2,416
2,000
2,500
160
357
1,230
10,000
14,838
4,714
4,160
327,258
173,786
-
501,044		 Balance as
Transfer
at 31.08.21
£
£
-
-
-
6,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9,165
-
-
-
-
-
-
-
10,000
-
-
-
-
-
-
-
2,503
-
-
-
-
-
10,000
-
2,715
-
12,387
-
13,344
-
5,000
-
-
-
5,000
-
-
-
76,114
(20,000)
83,534
20,000
20,000
-
179,648		 Balance as
Transfer
at 31.08.21
£
£
-
-
-
6,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9,165
-
-
-
-
-
-
-
10,000
-
-
-
-
-
-
-
2,503
-
-
-
-
-
10,000
-
2,715
-
12,387
-
13,344
-
5,000
-
-
-
5,000
-
-
-
76,114
(20,000)
83,534
20,000
20,000
-
179,648
76,114
83,534
20,000
179,648

18

THE GARDEN CLASSROOM

(A registered charity and company limited by guarantee)

NOTES TO THE ACCOUNTS (Cont/d)

FOR THE YEAR ENDED 31ST AUGUST 2021

13. MOVEMENT IN FUNDS (continued)

Movements in funds - previous year

Restricted funds:
Alchemy Foundation
Arsenal Football Club
The Bryan Guinness Charitable Trust
Charles S French Charitable Trust
The Cleary Foundation
Co-op Local Community Fund
City Bridge Trust
Garfield Weston Foundation
Goldman Sachs Gives
The Hedley Foundation
HMRC Job Retention Scheme
London Borough of Islington
M&G Ltd
National Lottery
Nineveh Charitable Trust
One Family Foundation
The Orpington Foundation
The Philip King Charitable Trust
Pinsent Masons
Postcode Local Trust
The Prince of Wales's Charitable Trust
Progress UK
Social Investment Business Grant
South Downs National Park Trust
The Shanly Foundation
The Portal Trust
The Swire Charitable Trust
Trees for Cities
Two Magpies Fund
William Kendall's Charity
Anonymous donor
Grants and donations < £1,001
Unrestricted funds:
General funds
Total funds		 Balance as
at 01.07.19
£
-
-
5,920
1,794
-
-
6,232
-
-
1,500
-
316
-
-
-
-
8,609
-
1,803
7,579
892
-
-
-
-
15,979
-
-
-
5,356
1,286
112
57,378
36,135
93,513		 Income
£
1,000
2,250
-
-
1,000
2,303
28,750
20,000
30,000
-
53,572
22,736
1,900
1,000
5,000
2,500
10,000
15,000
2,830
-
-
3,000
8,980
14,161
3,000
15,971
5,000
22,776
15,000
-
6,000
1,100
294,829
136,225
431,054		 Expenditure
£
1,000
-
5,920
1,794
1,000
132
24,596
1,076
9,523
1,500
53,572
21,069
1,900
-
5,000
1,734
13,966
15,000
4,633
7,579
892
125
8,980
1,417
3,000
17,376
-
22,776
162
5,356
2,572
712
234,362
82,302
316,664		 Balance as
at 31.08.20
£
-
2,250
-
-
-
2,171
10,386
18,924
20,477
-
-
1,983
-
1,000
-
766
4,643
-
-
-
-
2,875
-
12,744
-
14,574
5,000
-
14,838
-
4,714
500
117,845
90,058
207,903

19

THE GARDEN CLASSROOM

(A registered charity and company limited by guarantee)

NOTES TO THE ACCOUNTS (Cont/d)

FOR THE YEAR ENDED 31ST AUGUST 2021

13. MOVEMENT IN FUNDS (continued)

Description, nature and purpose of restricted funds:

Alchemy Foundation – Grant towards Summer on the Green project.

Arsenal Football Club – Grant towards bees’ sessions for schools.

The Bryan Guinness Charitable Trust – Grant towards pilot programme at The Quadrangle Trust, Kent.

Charles S.French Charitable Trust – Islington young carers’ camping residential.

The Cleary Foundation – Grant towards recovery and wellness sessions for schools.

Co-op Local Community Fund – Grant towards salary cost for Newington Green garden project

The City Bridge Trust (Bridging Divides)– Grant towards Community Education Manager and Finance Officer salary and on costs.

Garfield Weston Foundation – Grant towards salary costs in 2020 and grant towards the review processes and policies and premises signage costs in 2019.

Goldman Sachs Gives /Boomaars Family – Grant towards Countryside Experience project at Hobbs Hill Farm.

The Hedley Foundation – Young Carer’s camping residential.

HMRC Job Retention Scheme – Grant towards salaries of the furloughed staff.

Investec – Towards a programme of school science workshops.

Johnson Matthey – Seashore Adventures set up costs.

London Borough of Islington – Several grants received for the following purposes:

The National Lottery – Little Explorers drop in parent and toddler group.

The Nineveh Charitable Trust – Grant towards the salary of the Away Manager.

One Family Foundation – Grant towards health and safety post COVID-19 staff training.

The Orpington Foundation – Donation towards Education and Community manager salary, insurance, accountancy, comms and Line events for teachers.

The Philip King Charitable Trust – Grant towards CEO’s salary in 2020/21 and grant towards the Senior Programme Manager, CEO, equipment for Finance Officer and core costs in 2020/21.

Pinsent Masons PPL – Grant towards a programme of Urban Forest School for a Hackney School.

Postcode Local Trust – Grant towards one-year Nature Connection programme for Islington children.

20

THE GARDEN CLASSROOM

(A registered charity and company limited by guarantee)

NOTES TO THE ACCOUNTS (Cont/d)

FOR THE YEAR ENDED 31ST AUGUST 2021

13. MOVEMENT IN FUNDS (continued)

The Prince of Wales's Charitable Fund – Setting up an urban Forest School programme.

Progress UK – For TGC to deliver a Nesta Theory of Change piece of work.

Social Investment Business Grant – Grant to support the organisation to become investment ready.

South Downs National Park Trust – Grant towards school residential.

The Shanly Foundation – Grant towards bees’ sessions for schools in 2020/21 and Grant towards the science and nature work with schools.

The Portal Trust – A three year programme of Learning in Natural Environments CPD for Islington Schools.

The Swire Charitable Trust – Grant towards Urban Forest School Programme in 2020/21 and a grant towards the salary of Senior Programme Manager.

Trees for Cities – Grant towards Growing among Trees project.

Two Magpies Fund – Grant towards developing core service and adopt it to the needs of Islington primary schools’ children in poverty post lockdown due to the coronavirus epidemic.

Anonymous donor – Donation towards bees’ sessions for schools in 2020/21 and towards equipment for TGC’s countryside residential camping programme in 2018/19.

William Kendall Charitable Trust – Grant towards the Bee Education Programme.

Grants and donations <£1,001 – Grants and donations towards costs of gardening projects.

Learning through Landscapes – Traded restricted income to deliver My school My planet sessions at schools.

Victoria Community Fund – Grant towards Newington Green Garden maintenance and extension.

Lord Barnby's Foundation – Grant towards countryside residential camping.

Siemens – Grant towards salary of education manager.

London Response Fund/The City Bridge Trust - Grant towards salary of core team and for wellness and recovery session.

Sussex Lund (High Weald) – Grant towards trees and hedge planting and bird boxes at Hobbs Hill.

Chapman Charitable Trust - Grant towards countryside residential camping.

Description, nature and purpose of unrestricted funds:

General funds: General fund represents funds available to spend at the discretion of the Trustees.

Designated funds: Staff contingency fund to cover the cost of staff redundancy and continuity of services.

21

THE GARDEN CLASSROOM

(A registered charity and company limited by guarantee)

NOTES TO THE ACCOUNTS (Cont/d)

FOR THE YEAR ENDED 31ST AUGUST 2021

14. ANALYSIS OF FUND BALANCES BETWEEN NET ASSETS

General
Funds
£
Tangible fixed assets
7,219
Net current assets
76,315
83,534
Analysis of net assets between funds - previous year
General
Funds
£
Tangible fixed assets
5,388
Net current assets
84,670
90,058		 Designated
Funds
£
-
20,000
20,000
Designated
Funds
£
-
-
-		 Restricted
Funds
£
-
76,114
76,114
Restricted
Funds
£
-
117,845
117,845		 Total
2021
£
7,219
172,429
179,648
Total
2020
£
5,388
202,515
207,903

15. DEFERRED INCOME

Balance as at 1st September 2020
Amount released to income in the year
Amount deferred in the year
Balance as at 31st August 2021		 2021
£
20,510
(20,510)
15,690
15,690		 2020
£
6,967
(6,967)
20,510
20,510

Deferred income represents programme income received in 2021/22, relating to activity to be delivered in 2021/22.

16. SHARE CAPITAL

The company is limited by guarantee and does not have a share capital divided by shares.

17. RELATED PARTY TRANSACTIONS

There are no other related party transactions during the year (2020 - £nil).

22