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2021-05-31-accounts

Page
Trustees'
report		 1-5
Independent
examiner's		 report
Statement
offinancial		 activities 7-8
Balance sheet
Notes to the financial statements 10-22

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2021 2020
Notes f
Fixed assets
Tangible assets 14 20,958 33,527
Current assets
Debtors 15 28,436 25,250
Cash at bank and in hand 153,520 102,869
181,956 128,119
Creditors: amounts falling due within
one year 16 (22,265) (13,126)
Net current assets 159,691 114,993
Total assets less current liabilities 180,649 148,520
Income funds
Restricted funds 18 28,897 40,494
Unrestricted
funds		 - designated 19 25,000
Unrestricted
funds		 - general 126,752 108,026
180,649 148,520

Donation s
and legaci		 es
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
general general
2021 2021 2021 2020 2020 2020
f. f
Donations and gifts 27,096 8,667 35,763 12,493 12,691 25,184
Grants receivable 5,025 14,675 19,700
Donated goods and
services 115 115 700 700
32,236 23,342 55,578 13,193 12,691 25,884

Provision ofProvision of Provision ofProvision of
day support day support
2021 2020
f.
Fee Income 140,528 202,136
Analysis by fund
Unrestricted funds - general 138,793 198,306
Unrestricted funds - designated 1,735 3,830
140,528 202,136

Unrestricted Unrestricted
funds funds
general general
2021f 2020
F
Earned income from garden services, retail sales and events 42,642 37,722

Unrestricted Total
funds
general
2021 2020
Interest receivable 382
7 Other income
Unrestricted Total
funds
general
2021 2020
F
Other income 20
8 Raising funds
Unrestricted Unrestricted
funds funds
general general
2021 2020
Fundraisin and ublicit
Seeking donations, grants and legacies 341 216
341 216

Provision ofProvision of Provision ofProvision of
day support day support
2021 2020
f.
Staff costs 146,766 167,750
Garden supplies
and		 materials 4,256 7,192
Juice pressing
costs		 223 241
Bee keeping costs 418 278
Sundry costs 5,860 1,433
Recruitment 1,103
158,626 176,894
Grant funding ofactivities (see note 10) 2,570 3,830
Share ofsupport costs (see note 11) 39,401 42,839
Share ofgovernance costs (see note 11) 6,065 6,111
206,662 229,674
Analysis
by		 fund
Unrestricted funds - general 172,010 209,250
Unrestricted funds - designated 2,570 4,064
Restricted funds 32,082 16,360
206,662 229,674
For the year ended 31 May 2021
Unrestricted funds - general 172,010
Unrestricted funds - designated 2,570
Restricted funds 32,082
206,662

Provision of Provision
of
day support day support
2021 2020
f
Grants to individuals 2,570 3,830
2,570 3,830

Support costs
Support Governance 2021 2020
costs costs
f.
Depreciation 17,039 17,039 17,355
Insurance 5,439 5,439 5,062
Property costs 4,629 4,629 6,269
Telephone,
postage and		 stationery 2,474 2,474 2,817
Advertising 145
Sundry costs 2,478 2,478 3,823
Building
improvements		 2,700
Staff costs 648 648 1,662
Motor expenses 4,625 4,625 931
Bank charges 69 69 75
Provision
for dilapidations		 2,000 2,000 2,000
Legal and professional 2,676 2,676 2,106
Independent
examination		 fees 2,100 2,100 1,800
Payroll fees 1,174 1,174 821
Gift in kind ofservices
115 115 700
Tax advisory fees paid to independent examiner 684
39,401 6,065 45,466 48,950
Analysed
between
Charitable
activities		 39,401 6,065 45,466 48,950

2021 2020
Number Number
Employment costs 2021
E		 2020f
Wages and salaries 144,488 165,121
Other pension costs 2,278 2,629
146,766 167,750

Tangible fixed asset s
Leasehold Plant and Computers Total
improvements equipmentf
Cost
At 1 June 2020 35,904 20,894 3,744 60,542
Additions 3,572 899 4,471
At 31 May 2021 35,904 24,466 4,643 65,013
Depreciation
and impairment
At 1 June 2020 14,848 9,526 2,642 27,016
Depreciation
charged		 in the year 10,115 6,162 762 17,039
At 31 May 2021 24,963 15,688 3,404 44,055
Carrying amount
At 31 May 2021 10,941 8,778 1,239 20,958
At 31 May 2020 21,056 11,369 1,102 33,527

Debtors
2021 2020
Amounts
falling due		 within one year:
Trade debtors 18,052 18,657
Other debtors 45 94
Prepayments and accrued income 10,339 6,499
28,436 25,250
Creditors: amounts falling due within one year
2021 2020
Trade creditors 9,848 1,503
Other creditors 565 869
Accruals and deferred income 11,852 10,754
22,265 13,126

Movement Movement in funds
Balance at Incoming Resources Transfers Balance at
1 June 2020 resources expended 31 May 2021
Construction
ofthe chalet		 6,607 (2,403) 4,204
Purchase
ofthe woodchipper		 89 (83) 6
Purchase
ofcomputer
equipment		 2 (2)
Path construction 1,075 (793) 282
Furniture
and appliances		 829 (660) 169
Garden
machinery
for contracts		 8,343 (3,834) 4,509
Toilet refurbishment 12,117 (6,058) 6,059
Pergola 135 (84) 51
Wheelchair access 1,000 (995) 5
Electronic office, public address
systems
and refrigeration		 659 (488) 176
Stage 2,430 (119) 2,311
VW Transporter
five seater - rental and
costs 5,000 5,000 (4,190) 5,810
Ride on mower 1,208 (500) 708
Trailer 1,000 1,000
Sunflower seeds and pots 200 200
COVID related 15,958 (11,397) (2,860) 1,701
Community
development		 309 309
Honda
Mower		 1,480 (82) 1,398
Specified Special Projects 395 (395)
40,494 23,342 (32,082) (2,857) 28,897

Movement Movement in funds
Incoming Resources Transfers Balance at
resources expended 31 May 2021
f.
Bursary provision for unfunded members 1,735 (2,570) 835
Greenhouse Replacement reserve 25,000 25,000
1,735 (2,570) 25,835 25,000