Charity registration number 1171968
MISSENDEN WALLED GARDEN
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY2024

MISSENDEN WALLED GARDEN
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Mr F Harrison
Ms G Foley
Mr J Bateson
Mr N Craggs
Ms D Honey
Charity number
1171968
Principal address
Missenden Walled Garden
Missenden Abbey
London Road
Great Missenden
Bucks
HP16 OBD
Independent examiner
Rouse Partners LLP
55 Station Road
Beaconsfield
Buckinghamshire
United Kingdom
HP9 1QL

MISSENDEN WALLED GARDEN
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
10-21

MISSENDEN WALLED GARDEN
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MA Y 2024
The Trustees present their annual report and financial statements for the year ended 31 May 2024.
The financial statements have been prepared in accordance with the accounting policies set out in nole 1 to the
financial statements and comply with the CIO'S governing document, the Charities Act 2011 and "Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in
accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)"
(effective 1 January 20191.
Objectives and activities
The vision of the Trustees is that the CIO will be a class-leading provider of social therapeutic horticulture ('STH'),
providing meaningful activities. independence and social engagement for its members which, in turn, provide
benefits of social wellbeing and inclusion within the community. The objects of the CIO are..
To relieve the needs of disabled people or those with long term illnesses by the provision of horticultural
based care with a view to providing training, activities and other opportunities to develop themselves and
faGililate better inclusion within the community.
2. To promote. for the benefit of the inhabitants of Buckinghamshire and the surrounding area, the provision of
facilities for recreation or other leisure time occupation of individuals who have need of such facilities by
reason of their youth, age, infirmity or disablement. financial hardship. or social and economiG
circumstances or for the public at large in the interest of social welfare and with the object of improving the
condition of life of the said inhabitants.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
CIO should undertake.
Significant activities
MWG has successfully completed 7 years as an independent charity and is continuing to grow and thrive. The
charity provides social therapeutic horticultural day support, within the grounds of Missenden Abbey in
Buckinghamshire, supporting adults with aulism and learning disabilities lour 'members'l. Our leam of staff and
volunteers help our members to grow and reach their potential at their own pace, through teamwork, education.
training and community engagement.
MWG leases the premises, at a peppercorn rent, from Buckinghamshire New University I'BNU,), which owns
Missenden Abbey. Being on this site enhances the member experience, and the Trustees regard it as a great
location for the charily to be based. The lease has just been renewed for 5 years, until 16 July 2029, which will
enable MWG to benefit from significant funding to replace the greenhouse.
As well as providing STH activities on site, we also take small groups of members into the community to help deliver
external gardening contracts. These include contracts to maintain the Missenden Abbey grounds, the BNU site in
High Wycombe and gardens at some Abbeyfield homes. These community based horticultural activities offer an
important and valuable member experience as they provide meaningful teamwork opportunities, enabling our
members to feel included, grow their independence and develop new practical skills.
Over the last 3 years we have been developing plans and raising funds to upgrade the walled garden site (parts of
which are Grade11 listed). Operating wilhin the constraints of a relatively short lease, we continue to focus our plans
on shorter-term and flexible projects whiGh deliver portable assets. We are very grateful that the following
organisations have been able to support us..
Working in partnership with our landlord BNU, we will benefit from a grant from HS2's Community
Environment Fund to replace one of our greenhouses.
Reconfigured our office space and a built a new member reception room (thanks to the funding of Pete
Gibbs and his Gompanyl, all of which was fumished thanks to a generous donation of surplus furnishings
from Lexmark UK.

MISSENDEN WALLED GARDEN
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
We have been actively fundraising to reach our £60.000 target to build a community kitchen. This involves
using the produce the members help to grow, to prepare healthy and nutritional meals, thereby supporting
health and wellbeing, while developing social interaction and essential independent living skills. We
anticipate reaching this target by Autumn 2024, with a build Completion date of January 2025. Supporters
to date include: The Clare Foundation 'Angels Den,. King Cullimore Trust. ALIGN JV (HS2 Contractor),
Shanly Foundation. Buckinghamshire Council's Missendens Community Board, Stockwell Cliffe, Mobbs
Memorial Trust, and others.
We also received a grant from the King Cullimore trust which will allow us to repla￿ all of our petrol
horticultural tools with electric ones, in Summer 2024. These tools are easier for our members to use, as
they are lighter and quieter. along with the added benefit of saving money on fuel and reducing our carbon
footprint.
Various grants from.. Chiltem Friends of Endeavour and Great Missenden Parish Council to enhance our
member experience, equipment and learning environments.
Public benefit
In setting our objectives and planning our activities. we have given careful consideration to the Charity
Commission's general guidance on public benefit. Missenden Walled Garden's charitable purposes and public
benefit will be for both members and the wider community. We provide people with opportunilies to grow in
confidence and develop independence,. together with the aim of promoting wider community involvement and
integration. We achieve this by providing care and support to all members and visitors, making full use of the unique
setting, and our staff and volunteers.
Benefit for members
The STH day care seNice offered to members at MWG provides adults with autism and learning disabilities, from
across Buckinghamshire, with opportunities to..
Develop life-skills such as making new friendships, participating in teamwork, and building relationships.
Gain new skills and training in different aspeds of horticulture.
Experience the happiness and enjoyment of purposeful and productive outdoor teamwork.
Become more confident and independent through inclusion and interaction with volunteers, visitors,
customers and the wider community.
Engage in enriGhment activities including.. sport, art and music, trips out and social gatherings.
The charity also operates a bursary scheme to help beneficiaries who need support with fees.
Wider community benefits
Missenden Walled Garden offers significant public benefit and beneficial impact to the wider community through..
Opportunities to volunteer by supporting the care services., by involvement in the development of the
overall site., or by supporting the charity through its retail and fundraising activities.
Additional opportunities for the public lo experience the grade 11 listed Walled Garden and to benefit from
retail sales of the garden produce, products and flowers.
Opening of the Walled Garden to other local groups and organisations, such as educational, disability and
ommunity groups, who are interested in using the gardens for inclusion, environmental projects,
education, therapy, or physical exercise.

MISSENDEN WALLED GARDEN
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Achievements and performance
OveThiew
The Board of Trustees can report that MWG has had a suc￿Ssful year from both financial and service delivery
perspectives. Income from members increased by 24 % to £315.521 12023 £254,641 }. Total income increased by
150/0 to £454,39312023 = £395,622) and overall we made a surplus of £54,58212023 £61,925).
Achievements
Beneficiaries and service develo
ment
Throughout the year ended 31 May 2024 we have invested in staff and Servi￿ development which has enabled us
to increase the number of members able to benefit from our service. This includes provision of'one to one, sessions
which allow adults with a higher level of need to participate. During the year we delivered 4,989 day sessions for
our members, including 366 one to one sessions12023 = 4,389 day sessions, including 237 one to one sessions).
We have continued to develop our outcomes tracking tool called 'The Missenden Walled Garden Goal Planning
Tool, which is actively enhancing our service by enabling our members to set meaningful goals and track progress
against them.
Our service has also continued to benefit from a retail flower stall, along with seasonal produce sales, including
flower arrangements and the production of our own apple juice and honey.
We have also provided additional enhancement training including STH training from industry experts Thrive, along
with bushcraft training for staff to deliver sessions to members - this unlocked new skills and experiences through
varied nature-based interventions.
We have used a supported internship scheme with Feedback Global and funded through The Rothschild
Foundation to progress a member though a paid internship and then to working as a paid member of slaff. We are
grateful to have a 3-year grant from the Rothschild Foundation to continue this work to help progress our members.
Volunteer su
ort
Volunteer support has continued to develop at a steady pace and we are maintaining an active pool of 18
volunteers. Some of our volunteers provide a care focus which complements the seNice we provide to members.
Other volunteers provide horticultural expertise, bee keeping, carpentry and site maintenance skills.
Group volunteering opportunities have included hosting.. a volunteer day for Social Care Senior Commissioners;
BNU students as part of our community partnership,. various team days including.. 02, EKFB and Align JV (HS2 Line
Contractors), Red Kite Community Housing, and Alfriston Special School.
Volunteer support is essential for us to be able to deliver at the level we do, and we are very grateful for all their
support.
Communi
We have continued lo benefit from our well-established community connections. For example.. we supported
various environmental preservation groups, such as 'Chiltern Rangers,. with hedge planting- we provided 'Rough
Around The Hedges, with our hazel for hedging at a local meadow., we provided Grow Togelher Bucks with sweet
pea seedlings for their school growing programme.. and we provided plants and seeds to help Great Missenden
School with their bee and bug garden. We also worked with a local filmmaker to produce a funded film about the
work of MWG - this involved our members- both behind and in front of the camera.
Environment and sustainabili
Having adopted an Environment and Sustainability Strategy in the prior year, we initially worked with local expert
groups to survey the baseline position.
Good progress against the initial goals has now been made, particularly through a dramatic reduction in the use of
fossil fuels both in greenhouse heating, and in power tools following the purchase of a suite of electric tools,. the
elimination of peat in purchased materials: in the management of waste, and in sharing of best practice for the
management of the River Misbourne banks.

MISSENDEN WALLED GARDEN
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Future intentions and goals
The charity's key aims and objectives for the coming year are..
To Gontinue with the Charity's Gore focus of providing social therapeutic horticultural activities with the
benefits of the natural environment, supporting adults with autism and learning disabilities.
To develop the service further, demonstrating measurable improvement to the lives of our members.
through meaningful, engaging, rewarding and inclusive experiences. We intend to GonstruGt a substantive,
'Grow it Cook it Eat it, programme, to see our members growing their food, cooking and eating healthy
sustainably sourced meals together. This will also promote healthy lifestyles and independent living skills
beyond life at the walled garden.
Following a parent carer consultation, we are continuing to host and facilitate conversations with the
objective of enabling a group of members to Sour￿ supported accommodation together. The provision of
such long-term accommodation is recognised as being of critical importance to our members and their
parents.
Improve facilities and site infrastructure as far as reasonable. within the confines of our lease. This
includes..
Replacing and upgrading our original Glubhouse to increase the scale and scope of the services
we provide to our members
Developing the wider site to improve the sustainability of our operations and to enhance the
diversity of habitats therein
To maintain and strengthen our community partner arrangement with BNU, Missenden Abbey, and other
local partners, maximizing the mutual benefits and increasing our collective value with the community.
To continue sharing and celebrating our growing reputation and '5 star excellent assessment rating with
Council commissioners and key stskeholders within the field ofAdult Social Care.
Financial Review and Risk Management
The financial results for the year are set out in the Statement of Financial Activities and our finanGial position at the
year-end is set out in the Balance Sheet. The trustees are responsible for ensuring the assels of the company are
properly applied in accordance with charity law.
Princi
al fundin
sources
The principal funding sources continue to be Fee income from beneficiaries (members)., income from horticultural
contracts; fundraising and donations; and income from sale of produce. A breakdown is given in notes 3 to 7 to the
accounts.
Investment olic and ob-ectives
The trustees consider holding cash on deposit as the most appropriate investment for the charity.
Reserves
olic
Notes 19 to 22 to the financial statements show the movement of funds during the year. The trustees have
determined that the appropriate level of free reserves should be a minimum of £190,00012023 = £163,500). As at
the balance sheet date unrestricted funds amounted to £235,70412023 = £195.9401 and free funds of £195,636
(2023 £157,398) after adjusting for unrestricted fixed assets. The minimum cash balance required by the Charity
is Gonsidered lo be at £190,000 which represents six months of expenditure. The charity ended the financial year
with a cash balance of £293,413 (2023 = £218,487).

MISSENDEN WALLED GARDEN
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Risk Mana
ement
The Trustees use a risk management process to ensure they can adequately monitor and control all significant
risks. They look at the level of risk the charity is willing to take (risk appetite approach) and use controls and other
actions to ensure that residual risk is at an acceptable level. The main risk which the trustees have been monitoring
has been considering alternative locations, should the break clause in our lease be enforced in June 2025. Given
that the lease has now been renewed until July 2029, we regard this as a low priority.
Structure, governance and management
The charity is a Charitable Incorporated Organisation constituted under a governing document dated 9 March 2017.
The Trustees who served during the year and up to the date of signature of the financial statements were..
Mr F Harrison
Ms G Foley
Mr J Bateson
Mr N Craggs
Ms D Honey
Recruitment and a
ointment of new trustees
The work of trustees is undertaken on a voluntary basis without any form of remuneration and consequently
recruitment is mainly from the local community, or via volunteer recruitment websites as skills gaps are identified.
Prospective new trustees meet with the Board of Trustees and are fully vetted before being appointed.
Induction and trainin
of new trustees
New trustees undergo a period of orientation to brief them on Iheir legal obligations under Gharity and company law-
the content of the CIO'S constitution., the Board and staff structures and decision-making process,. the business plan
and recent financial perfomiance.
The Trustees. report was approved by the Board of Trustees.
Mr F Harrison
Ms G Foley
Date..
01-Feb-2025

MISSENDEN WALLED GARDEN
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF MISSENDEN WALLED GARDEN
I report to the Trustees on my examination of the financial statements of Missenden Walled Garden (the CIO) for the
year ended 31 May 2024.
Responsibilities and basis of report
As the Trustees of the CIO you are responsible for the preparation of the financial statements in accordance with
the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the CIO'S financial statements carried out under section 145 of the 2011
Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission
under section 145(51(b) of the 2011 Act.
Independent examiner's statement
Since the CIO'S gross income exceeded £250,000 your examiner must be a member of a body listed in section 145
of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ICAEW, which
is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting
and Reporting by Charities preparing their aGcounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 1021 in preference to the Accounting and Reporting by Charities.. Statement
of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been
withdrawn.
l understand that this has been done in order for financial statements to provide a true and fair view in accordance
with GenerallyAccepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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 that in any material respect..
accounting records were not kept in respect of the CIO as required by section 130 of the 2011 Act- or
the financial statements do not accord with those records., or
the financial statements do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities {AGcounts and Reports} Regulations 2008 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.
I have no concems and have come across no other matters in connection with the examination lo which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Eotss6 Partn&rs LLP
Susan Drummond FCA
Rouse Partners LLP
55 Station Road
Beaconsfield
Buckinghamshire
HP9 1QL
United Kingdom
Dated..
18-Feb-2025

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MISSENDEN WALLED GARDEN
BALANCE SHEET
ASAT31 MAY2024
2024
2023
Notes
Fixed assets
Tangible assets
15
30,068
39,259
Current assets
Debtors
Cash at bank and in hand
16
51,832
293,413
52,398
218,487
345,245
270,885
Creditors: amounts falling due within
one year
17
{43,546)
{32,959)
Net current assets
301,699
237,926
Total assets less Current liabilities
331,767
277,185
The funds of the CIO
Restricted income funds
Unrestricted funds - general
Unrestricted funds - designated
19
21
20
46,063
235,704
50,000
31,245
195,940
50,000
331,767
277,185
The financial statements were approved by the Trustees on1.-.Fob.-.20.25..
Mr F Harrison
Ms G Foley

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MA Y 2024
Accounting policies
Charity information
Missenden Walled Garden is a charitable incorporated organisation registered with the Charity Commission.
1.1 Accounting convention
The financial statements have been prepared in accordance with the CIO'S governing document, the
Charities Act 2011, FRS 102 -The Financial Reporting Standard applicable in the UK and Republic of Ireland"
("FRS 102") and the Charities SORP "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 CIO is a Public
Benefit Entity as defined by FRS 102.
The CIO has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash
Flows.
The financial statements have departed from the Charities {Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional Gurrency of the CIO. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the CIO
has adequate resources lo continue in operational existence for the foreseeable future. Thus the Trustees
ontinue to adopt the going concern basis of aGGounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subjeGt to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the CIO.
1.4 Income
InGome is recognised when the CIO is legally entitled to it after any performanGe Gonditions have been met,
the amounls can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the CIO has been notified of
the donation, unless performance conditions require deferral of the amount. Income lax recoverable in relation
to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otheNise if the CIO has been notified of an impending distribution, the
amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent
asset.
10-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and
shared costs, including support costs involved in undertaking each activity. Direct Gosls attributable to a single
activity are allocated directly to that activity. Shared costs which contribute lo more than one activity and
support costs which are not attributable to a single activity are apportioned between those activilies on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is reGognised so as to write off the cost or valuation of assels less their residual values over their
useful lives on the following bases=
Leasehold improvements
Plant and equipment
Computers
Straight line over 3-5 years
Straight line over 3-4 years
Straight line over 3 years
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date. the CIO reviews the carrying amounts of its tangible assets to determine whether
there is any indication that those assets have suffered an impairment loss. If any such indication exists, the
reGoverable amount of the asset is estimated in order to determine the extent of the impaimient loss lif any}.
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The CIO has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '01her
Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the CIO'S balance sheet when the CIO becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction Gosts and are subsequently carried at amortised Gost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future re￿ip1S discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
11

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constilutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised Gost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-Gurrent liabilities. Trade Greditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the CIO'S contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the CIO is demonstrably committed to
terminate the employment of an employee or to provide temiination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the CIO'S accounting policies, the Trustees are required to make judgements, 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.
Income from donations and legacies
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Donations and grants
Grants receivable
19,650
46,262
750
65,912
750
19,620
53,306
72,926
19,650
47,012
66,662
19,620
53,306
72,926
12-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Income from charitable activities
Unrestricted
funds
2024
Unrestricted
funds
2023
Fee income
Sale of goods
315,521
254,641
Income from other trading activities
Unrestricted Unrestricted
funds
funds
2024
2023
Other income
70,167
67,026
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
1,729
396
Other income
Unrestricted Unrestricted
funds
funds
2024
2023
Other income
314
633
Expenditure on raising funds
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraising and publicity
Seeking donations, grants and legacies
216
216
13-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Expenditure on charitable activities
Provision of Provision of
day support day support
2024
2023
Direct costs
Staff costs
Garden supplies and contract costs
Sundry costs
Recruitment
Training costs
295.421
18.742
9,479
248.188
12.215
10.516
509
5,347
6,092
329,734
276,775
Grant funding of activities (see note 10)
258
1,853
Share of support and governance costs {see note 11>
Support
Governance
54,817
14,786
44,770
10,083
399,595
333,481
Analysis by fund
Unrestricted funds - general
Unrestricted funds - designated
Restricted funds
367,118
258
32,219
301,505
1,853
30,123
399,595
333,481
10 Grants payable
Provision of Provision of
day support day support
2024
2023
Grants to individuals
258
1,853
Grants paid are bursaries for unfunded members.
14-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
11 Support costs allocated to activities
2024
2023
Depreciation
Insurance
Maintenance and repair costs
IT, telephone, postage and stationery
Staff costs
Motor expenses
Bank charges
Provisions for dilapidations
Governance costs
16,517
8,176
6,028
7,899
8,463
7,156
578
9,285
6,620
4,746
3,720
7,285
7,649
465
5,000
10,083
14,786
69,603
54,853
Analysed between:
Provision of day support
69,603
54,853
2024
2023
Governance costs comprise:
Legal and professional
Independent examination fees
Payroll fees
5,481
4,650
4,655
4,825
3,900
1,358
14,786
10,083
12 Trustees
None of the Trustees (or any persons connected with them} received any remuneration or benefits from the
CIO during the year.
None of the trustees were reimbursed for expenses undertaken on behalf of the Gharily in the year.
13 Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
16
11
15-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
13 Employees
(Continued)
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
270,127
12,463
12,831
232,830
11,580
3,778
295,421
248,188
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows..
2024
Aggregate compensation
61,813
14 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
15 Tangible fixed assets
Leasehold
improvements
Plant and
equipment
Computers
Total
Cost
At 1 June 2023
Additions
62,832
7,326
38,154
6,307
107,293
7,326
At 31 May 2024
70,158
38,154
6,307
114,619
Depreciation and impairment
At 1 June 2023
Depreciation Gharged in Ihe year
38,896
10,484
24,510
5,280
4,628
753
68,034
16,517
At 31 May 2024
49,380
29,790
5,381
84,551
Carrying amount
At 31 May 2024
20,778
8,364
926
30,068
At 31 May 2023
23,936
13,644
1,679
39,259
16-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
16 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
34,126
293
17,413
38,357
575
13,466
51,832
52,398
17 Creditors: amounts falling due within one year
2024
2023
Trade Creditors
Other creditors
Accruals and deferred inGome
10,064
12,249
21,233
9,962
1,549
21,448
43,546
32,959
18 Retirement benefit schemes
2024
2023
Defined contribution schemes
Charge to profit or loss in respect of defined Gontribution schemes
12,831
3,778
The CIO operates a defined Gontribution pension Scheme for all qualifying employees. The assets of the
scheme are held separately from those of the CIO in an independently administered fund.
17-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
19 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 June
2023
Incoming
resources
Resources
expended
Transfers
At 31 May
2024
Purchase of the woodchipper
Garden machinery for contracts
Weelchair access
VW Transporter five seater-
rental and costs
Covid related
Community development
Honda Mower
STH Goal Planning tool
'Living Tree, art class
Community kitchen project
Construction of outdoor
furniture
Coach trip
Opening Weekend MiGro Grant
- Art workshop
Tools and equipment
Summer Party
Walkie talkies
Seating
Members Xmas Meal
Boat Trip
Printer
Easter Eggs
Furniture
Mower repair
Christmas Meal
Contribution to salary -
Rothschild
Funding for intemship and work
experience
54
4,737
308
155
412
2,550
30
11,750
(4,748)
{308)
{164)
{412)
(1,715)
11
835
30
39,750
28,000
638
600
{632)
{605)
300
13,500
300
323
228
1,177
515
540
261
750
208
160
(2351
(8,1881
{3001
{3231
{2281
(1,177)
{515)
{540)
{261)
(750)
{208)
{160)
65
5,312
(10,000)
10,000
750
(7501
21,245
47,012
(32,2191
10,025
46,063
18-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
19 Restricted funds
(Continued)
Previous year:
At 1 June
2022
Incoming
resources
Resources
expended
Transfers
At 31 May
2023
10,000
10,000
Construction of the chalet
Purchase of the woodchipper
Garden machinery for GontraGts
Weelchair access
Electronic office, public address
systems and refrigeration
VW Transporter five seater-
rental and costs
Ride on mower
COVID related
Community development
Honda Mower
Flower stall Irepurposedl
Health and safety equipment
STH operational staff training
To create and implement a
bespoke STH goal planning tool
for all members
'Living tree, art class for
members
Christmas party for members
and volunteers
Boat trip for members
Purchase and installation of
building for charity to engage in
STH and biodiversity activities
Purchase and installation of
polytunnel for charity to engage
in STH activities
Composting and beehive
equipment
Contribution towards a
clubhouse to create a new
community kitchen project for
members
Construction of outdoor
furniture for members
Staff and member STH
equipment
Coach trip members
Funding for apprentlGes
1,801
(1,801)
1,684
(1,630)
26
{26)
9,730
208
1,005
1,223
905
(4,993)
(2081
(6971
(2,7161
{4931
{491
4,737
308
155
412
1,648
49
51
128
{51)
547
{675)
5,000
(2,450)
2.550
250
{220)
30
800
570
{800)
{570)
10,000
(10,000)
14,000
{14,000)
629
{921)
292
11,750
11,750
1,400
{762)
638
492
600
10,620
{492)
600
(10,620)
21,542
53,306
(30,123)
{13,480)
31,245
19-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
20 Unrestricted funds - designated
These are unrestricted funds which are material to the CIO'S activities.
At 1 June
2023
Resources
expended
Transfers
At 31 May
2024
50,000
{258)
258
50,000
Previous year:
At 1 June
2022
Resources
expended
Transfers
At 31 May
2023
50,000
(1,853)
1,853
50,000
21 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and granlors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 June
2023
Incoming
resources
Resources
expended
Transfers
At 31 May
2024
General funds
195,940
407,381
(367,334)
(283)
235,704
Previous year:
At 1 June
2022
Incoming
resources
Resources
expended
Transfers
At 31 May
2023
General funds
143,718
342,316
(301,721)
11,627
195,940
22 Analysis of net assets between funds
Unrestricted un￿strICted
funds
funds
general
designated
2024
2024
Restricted
funds
Total
2024
2024
Fund balances at 31 May 2024 are represented by:
Tangible assets
Current assetsl{liabilities)
30,068
205,636
30,068
301,699
50,000
46,063
235,704
50,000
46,063
331,767
-20-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
22 Analysis of net assets between funds
(Continued)
Unreslricted Unrestricted
funds
funds
general designated
2023
2023
Restricted
funds
Total
2023
2023
Fund balances at 31 May 2023 are represented by:
Tangible assets
Current assetsl(liabilities)
38,542
157,398
717
30,528
39,259
237.926
50.000
195,940
50,000
31,245
277.185
23 Related party transactions
During the year the CIO entered into the following transactions with related parties-
Amounts of £415 {2023'. £190) were re￿ived, in respect of gardening services and retail sales, from
Great Missenden Village Association. which Gillian Foley is a Treasurer of. There was also a payment
of £10 made by the charity to Great Missenden Willage Association for Membership fees12023'. £101.
Payment of £4,025 in respect of website development work was made to Work-Form. Mr John
Bateson's son-in-law is a partner of Work-Form.
21