2022-12-31-accounts - The John Brookes-Denmans Foundation

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees' Annual Report for the period

Period start date Period end date 01 January 2022 31 December 2022

From

Section A Reference and administration details

Charity name Other names charity is known by egistered charity number (if any) Charity's principal address	John Brookes-Denmans Foundation	John Brookes-Denmans Foundation


	1171609
	Denmans Garden, Denmans Lane
	Fontwell, Nr. Arundel West Sussex

	PostcodeBN18 0SU	West Sussex

Registered charity number (if any) 1171609

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
Gwendolyn van Paasschen	Chair	From 14/02/2017	Original Sponsor
Peter Gillespie	Trustee	From 14/02/2017	Original Sponsor
Michael Palmer	Trustee	From 24/10/2018

















Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name		Dates acted if not for whole year

March 2012

TAR

Names and addresses of advisers (Optional information)

Type of adviser	Name Address	Name Address
Accounting	Robert Sadler	30B Southgate, Chichester PO19 1DP



Name of chief executive	or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Constitution Type of governing document (eg. trust deed, constitution) CIO How the charity is constituted (eg. trust, association, company) Elected by majority of trustees Trustee selection methods (eg. appointed by, elected by)

Additional governance issues (Optional information)

The Trustees of the John Brookes-Denmans Foundation (JBDF)
You may choose to include continued planning for the future of the JBDF and Denmans Garden.
additional information, where relevant, about: To that end, a garden historian was hired to create a conservation plan to
policies and procedures help future custodians of the garden understand its complexity so they are adopted for the induction and able to manage it according to the garden’s ethos. This plan will take training of trustees; some time to develop as it will require collecting data from a broad variety of sources.
the charity’s organisational structure and any wider The purpose of this effort is to ensure that Denmans Garden, a Grade II
network with which the charity garden, will be managed according to the ethos of its creators, Joyce
works; Robinson and John Brookes MBE.
relationship with any related parties;
trustees’ consideration of major risks and the system and procedures to manage them.

Section C Objectives and activities

March 2012

TAR

Summary of the objects of the charity set out in its governing document Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)	The objects of the CIO are to advance the education of the public (and particularly landscape design and horticultural students) in the subject of landscape design and the design ethos of renowned landscape designer John Brookes MBE in such ways as the charity trustees think fit, including through the delivery of lecturers, design courses, granting of awards and provision of hands-on horticultural design experience.
	Work on the restoration of Denmans Garden, which is associated with the Charity, continued as it will for several years. The garden again attracted over 8000 in 2022. The Garden won Gold in the South and South East in Bloom competition for the second year in a row. Art classes have continued and a pruning workshop was held with Garden Masterclass. A garden design short course was held with the London College of Garden Design, attracting 20 students. More classes are planned for 2023. Sue England, Denmans’ first artist-in-residence at Denmans, completed her year and in addition to a talk about art in the garden, (the annual John Brookes Lecture) an exhibition displaying her work was held during the month of October. Jo Dowers, a watercolourist who teaches classes at Denmans will be the next artist-in-residence. Her residency a year long. Denmans also participated in Chichester’s 2022 Culture Spark. Denmans opened for the National Garden Scheme in February, April, and October 2022 with proceeds going to NGS. The garden first opened to the NGS in 1967. The John Brookes-Denmans Foundation sponsored an award given by the Society of Garden Designers.

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

The objects of the CIO are to advance the education of the public (and
particularly landscape design and horticultural students) in the subject of
landscape design and the design ethos of renowned landscape designer John
Brookes MBE in such ways as the charity trustees think fit, including through
the delivery of lecturers, design courses, granting of awards and provision of
hands-on horticultural design experience.

Work on the restoration of Denmans Garden, which is associated with the
Charity, continued as it will for several years. The garden again attracted
over 8000 in 2022.
The Garden won Gold in the South and South East in Bloom competition
for the second year in a row.
Art classes have continued and a pruning workshop was held with Garden
Masterclass. A garden design short course was held with the London
College of Garden Design, attracting 20 students. More classes are
planned for 2023.
Sue England, Denmans’ first artist-in-residence at Denmans, completed
her year and in addition to a talk about art in the garden, (the annual John
Brookes Lecture) an exhibition displaying her work was held during the
month of October. Jo Dowers, a watercolourist who teaches classes at
Denmans will be the next artist-in-residence. Her residency a year long.
Denmans also participated in Chichester’s 2022 Culture Spark.
Denmans opened for the National Garden Scheme in February, April, and
October 2022 with proceeds going to NGS. The garden first opened to the
NGS in 1967.
The John Brookes-Denmans Foundation sponsored an award given by the
Society of Garden Designers.

Additional details of objectives and activities (Optional information)

March 2012

TAR

The volunteer program at Denmans continued and expanded in 2022. The intent remains to build a volunteer base to help renovate and sustain the garden and promote and tell its history.

The Aldingbourne Foundation (which supports people with learning disabilities and/or autism to lead independent lives) continues to plant and care for the planters at the entrance of the garden and we are planning to work with them to develop signage.

You may choose to include further statements, where relevant, about:

Plans have been made with the Snowdrop Trust to hold a winter talk about the garden and to plant 1000 snowdrops in the Woodland to commemorate the Snowdrop Trust’s 30[th] anniversary.

policy on grantmaking;
policy programme related investment; Other partnerships and working relationships with charities with complementary missions will continue to be explored.
contribution made by volunteers.

Section D Achievements and performance

We post regular blogs about the garden on our website, denmans.org Summary of the main and continue to send out a monthly newsletter to local and international achievements of the charity recipients. Our social media presence continues to grow. during the year

We continue to restore the garden which was badly neglected.

We have successfully continued to propagate plants for sale, continuing in the footsteps of the garden’s founder, Joyce Robinson.

The chairman of the John Brookes-Denmans Foundation gave several talks for various groups, including the Gardens Trust, in England and one in the US about Denmans, John Brookes, and his legacy

Denmans was also asked to participate in the South and South East in Bloom competition (part of Britain in Bloom) and won Gold. Denmans also was one of 6 finalists in the RHS Partner Garden ‘Partner Garden of the Year’ competition.

The chairman of the JBDF edited a collection of Mr. Brookes essays and lectures which were published in October 2021 by Pimpernel Press. All royalties of the book, How to Design a Garden by John Brookes, are earmarked for the John Brookes-Denmans Foundation. Additionally, the book was translated into Russian.

Section E Financial review

March 2012

TAR

Brief statement of the charity’s policy on reserves

Details of any funds materially in deficit

Further financial review details (Optional information)

We qualified for gift aid in summer 2020 and added a tick box on our You may choose to include booking system that offers visitors a chance to donate to the John additional information, where Brookes-Denmans Foundation. We will continue to explore means of relevant about: raising funds to support the John Brookes-Denmans Foundation.

the charity’s principal sources of funds (including any fundraising);
how expenditure has supported the key objectives of the charity;
investment policy and objectives including any ethical investment policy adopted.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Gwendolyn van Paasschen Position (eg Secretary, Chair Chair, etc)

March 2012

TAR

Date 12 October 2023 TAR March 2012

REGISTERED COMPANY NUMBER: CE010291 (England and Wales) REGISTERED CHARITY NUMBER: 1171609

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2022

for

John Brookes Denmans Foundation

Robert Sadler & Company Ltd Chartered Accountants 30B Southgate Chichester West Sussex PO19 1DP

John Brookes Denmans Foundation

Contents of the Financial Statements for the Year Ended 31 December 2022

		Page
Report of the Trustees		1
Independent Examiner's Report		2
Statement of Financial Activities		3
Balance Sheet	4	to	5
Notes to the Financial Statements	6	to	10
Detailed Statement of Financial Activities	11	to	12

John Brookes Denmans Foundation

Report of the Trustees for the Year Ended 31 December 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 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 the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objective of the charity is to advance the education of the public (particularly landscape design and horticultural students) in the subject of landscape design and the design ethos of renowned landscape designer John Brookes MBE in such ways as the Trustees think fit, including through the delivery of lectures, design courses, granting of awards and provision of hands-on horticultural design experience.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, its constitution, and constitutes a charitable incorporated organisation, formed in accordance with the Charities Act 2006 and Charities Act 2011.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

CE010291 (England and Wales)

Registered Charity number

1171609

Registered office

Denmans Denmans Lane Fontwell Arundel West Sussex BN18 0SU

Trustees

Ms G W J Van Paasschen P Gillespie M A Palmer

Company Secretary

Independent Examiner

Robert Alistair Sadler Robert Sadler & Company Ltd Chartered Accountants 30B Southgate Chichester West Sussex PO19 1DP

Approved by order of the board of trustees on 30 October 2023 and signed on its behalf by:

Ms G W J Van Paasschen - Trustee

Page 1

Independent Examiner's Report to the Trustees of John Brookes Denmans Foundation

Independent examiner's report to the trustees of John Brookes Denmans Foundation ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2022.

Responsibilities and basis of report

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

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

Independent examiner's statement

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

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Robert Alistair Sadler

Robert Sadler & Company Ltd Chartered Accountants 30B Southgate Chichester West Sussex PO19 1DP

30 October 2023

Page 2

John Brookes Denmans Foundation

Statement of Financial Activities for the Year Ended 31 December 2022

		31.12.22	31.12.21
		Unrestricted	Total
		fund	funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	2	15,648	(210,461)
Other trading activities	3	411	25
Investment income	4	4,152	609
Total		20,211	(209,827)
EXPENDITURE ON
Charitable activities
General running of foundation		9,988	1,603
Other		277	295
Total		10,265	1,898
Net gains on investments		-	17,942
NET INCOME/(EXPENDITURE)		9,946	(193,783)
RECONCILIATION OF FUNDS
Total funds brought forward		126,996	320,779
TOTAL FUNDS CARRIED FORWARD		136,942	126,996

The notes form part of these financial statements

Page 3

John Brookes Denmans Foundation

Balance Sheet

31 December 2022

31.12.22 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 5,055 CURRENT ASSETS Cash at bank 133,052 CREDITORS Amounts falling due within one year 9 (1,165) NET CURRENT ASSETS 131,887 TOTAL ASSETS LESS CURRENT LIABILITIES 136,942 NET ASSETS 136,942 FUNDS 10 Unrestricted funds 136,942 TOTAL FUNDS 136,942	31.12.21 Total funds £ 5,331 122,829 (1,164) 121,665 126,996 126,996 126,996 126,996

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

continued...

Page 4

John Brookes Denmans Foundation

Balance Sheet - continued 31 December 2022

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

The financial statements were approved by the Board of Trustees and authorised for issue on 30 October 2023 and were signed on its behalf by:

G W J Van Paasschen - Trustee

M A Palmer - Trustee

The notes form part of these financial statements

Page 5

John Brookes Denmans Foundation

Notes to the Financial Statements

for the Year Ended 31 December 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Income

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

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

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

Fixtures and fittings - 5% on reducing balance Computer equipment - 25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 6

continued...

John Brookes Denmans Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

2. DONATIONS AND LEGACIES

A legacy from the late John Brookes MBE which was valued at £225,000 and consisted of an interest in a property was previously recognised as income in the accounts of the year ended 31st December 2019. It has subsequently transpired that this was an error and that the late John Brookes MBE had no such interest in the property to leave as a legacy in his Will, and therefore the legacy of £225,000 was reversed in the year ended 31st December 2021 and the interest in the property removed as an asset from "Investment Property" in the balance sheet. The effect of this adjustment results in "Donations and legacies" for the year ended 31st December 2021, as shown in the Statement of Financial Activities on page 11, to be a negative value of £(210,461)

3. OTHER TRADING ACTIVITIES

3.	OTHER TRADING ACTIVITIES
		31.12.22	31.12.21
		£	£
	Hiring out of equipment	-	25
	Lectures and classes	411	-
		411	25
4.	INVESTMENT INCOME
		31.12.22	31.12.21
		£	£
	Royalties	2,543	609
	Deposit account interest	1,609	-
		4,152	609
5.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure) is stated after charging/(crediting):
		31.12.22	31.12.21
		£	£
	Depreciation - owned assets	276	295

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.

continued...

Page 7

John Brookes Denmans Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

				Unrestricted
				fund
				£
	INCOME AND ENDOWMENTS FROM
	Donations and legacies			(210,461)
	Other trading activities			25
	Investment income			609
	Total			(209,827)
	EXPENDITURE ON
	Charitable activities
	General running of foundation			1,603
	Other			295
	Total			1,898
	Net gains on investments			17,942
	NET INCOME/(EXPENDITURE)			(193,783)
	RECONCILIATION OF FUNDS
	Total funds brought forward			320,779
	TOTAL FUNDS CARRIED FORWARD			126,996
8.	TANGIBLE FIXED ASSETS
		Fixtures
		and	Computer
		fittings	equipment	Totals
		£	£	£
	COST
	At 1 January 2022 and 31 December 2022	6,160	120	6,280
	DEPRECIATION
	At 1 January 2022	879	70	949
	Charge for year	264	12	276
	At 31 December 2022	1,143	82	1,225
	NET BOOK VALUE
	At 31 December 2022	5,017	38	5,055
	At 31 December 2021	5,281	50	5,331

continued...

Page 8

John Brookes Denmans Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other creditors
Accrued expenses
10.
MOVEMENT IN FUNDS
At 1.1.22
£
Unrestricted funds
General fund
126,996
TOTAL FUNDS
126,996
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
20,211
TOTAL FUNDS
20,211
Comparatives for movement in funds
At 1.1.21
£
Unrestricted funds
General fund
320,779
TOTAL FUNDS
320,779
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
(209,827)
(1,898)
TOTAL FUNDS
(209,827)
(1,898)

31.12.22
31.12.21
£
£
-
(1)
205
205
960
960
1,165
1,164
Net
movement
At
in funds
31.12.22
£
£
9,946
136,942
9,946
136,942
Resources
Movement
expended
in funds
£
£
(10,265)
9,946
(10,265)
9,946
Net
movement
At
in funds
31.12.21
£
£
(193,783)
126,996
(193,783)
126,996
Gains and
Movement
losses
in funds
£
£
17,942
(193,783)
17,942
(193,783)

continued...

Page 9

John Brookes Denmans Foundation

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

10. MOVEMENT IN FUNDS - continued

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

Unrestricted funds General fund TOTAL FUNDS	At 1.1.21 £ 320,779 320,779	Net movement in funds £ (183,837) (183,837)	At 31.12.22 £ 136,942
			136,942

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

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
	£	£	£	£
Unrestricted funds
General fund	(189,616)	(12,163)	17,942	(183,837)
TOTAL FUNDS	(189,616)	(12,163)	17,942	(183,837)

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2022.

Page 10

John Brookes Denmans Foundation

Detailed Statement of Financial Activities
for the Year Ended 31 December 2022
	31.12.22	31.12.21
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Donations	15,648	866
Legacies	-	(211,327)
	15,648	(210,461)
Other trading activities
Hiring out of equipment	-	25
Lectures and classes	411	-
	411	25
Investment income
Royalties	2,543	609
Deposit account interest	1,609	-
	4,152	609
Total incoming resources	20,211	(209,827)
EXPENDITURE
Charitable activities
Website and sundry computer	86	43
Advertising and sponsorship	4,200	-
Conservation planning	3,996	-
	8,282	43
Other
Fixtures and fittings	264	278
Computer equipment	13	17
	277	295
Support costs
Governance costs
Consultancy fees	650	-
Accountancy and legal fees	1,056	1,560
	1,706	1,560
Total resources expended	10,265	1,898
Net income/(expenditure) before gains and
losses	9,946	(211,725)

This page does not form part of the statutory financial statements

Page 11

John Brookes Denmans Foundation

Detailed Statement of Financial Activities
for the Year Ended 31 December 2022
	31.12.22	31.12.21
	£	£
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments	-	17,942
Net income/(expenditure)	9,946	(193,783)

This page does not form part of the statutory financial statements

Page 12