Charity registration number 1171968 (England and Wales}
MISSENDEN WALLED GARDEN
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

MISSENDEN WALLED GARDEN
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr F Harrison
Ms G Foley
Mr J Bateson
Mr N Craggs
Ms D Honey
Charfty number (England and Wales)
1171968
Principal address
Missenden Walled Garden
Missenden Abbey
London Road
Great Missenden
Bucks
HP16 OBD
Independent examiner
Rouse Partners LLP
55 Stalion Road
Beaconsfield
Buckinghamshire
United Kingdom
HP9 1QL

MISSENDEN WALLED GARDEN
CONTENTS
Page
Trustees, report
Independent examinerfs report
Statement of financial activities
9-10
Balance sheet
11
Slatement of cash flows
12
Notes to the financial statements
13-24

MISSENDEN WALLED GARDEN
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MAY 2025
The Trustees present their annual report and financial statements for the year ended 31 May 2025.
The financial statements have been prepared in accordan￿ with the accounting policies set out in note 1 to the
financial statements and comply with the charity's goveming document, the Charities Act 2011 and "Accounting and
Reporting by Charities= Statement of Recommended Practice applicable to charilies preparing Iheir accounts in
accordance with the Financial Reporbng Standard applicable in the UK and Republic of Ireland IFRS 102). las
amended for accounting periods commencing from 1 January 2016).
Objectlves and actlvltles
The vision of the Trustees is that Missenden Walled Garden {'MWG'I will be a class4eading provider of social
therapeutic horticutture {'STH'I, providing meaningful activities, independence and social engagemenl for its service
users ('members'l which, in tum, provide benefits of social wellbeing and inclusion within the community. MWG'S
objectives 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 armj other opportunities to develop themselves and
facilitate 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 lime occupation of individuals who have need of such facilities by
reason of their yOLJth, age. infimiity or disablement. financial hardship, or social and economic
circumstances or for the public at large in the interest of social Welfa￿ 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 MWG
should undertake.
Significant aclivities
MWG has successfully completed 8 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 autism and leaming disabilities lour 'members'}. Our leam of staff and
volunteers help our members to grow and reach their wtential at their own pace, through teamwork, education,
training and community engagement.
MWG leases the premises. at a peppercom rent. from BuckirwJhamshire New Universty I'BNU'I, which owns
Missenden Abbey. Being on this sile enhances the member experien￿. and the Trustees regard it as a great
location for the charity to be based. The lease mns until 16 July 2029. However, during the year BNU announced
that they will be selling Missenden Abbey. which does create un￿rtaInty for the longer term future. post expiry of
the current lease.
As well as providing STH activities on site, we also take small gmups of members into the community lo help deliver
external gardening contracts. These include contracts to maintain the Missenden Abbey grounds and gardens al
some Abbeyfield Supported Living Homes. These community based horticultural aclivits.es continue to offer an
important and valuable member experience as they provide meaningful teamwork opportunities, enabling our
members to feel induded, grow their independence and develop new practi￿1 skills.

MISSENDEN WALLED GARDEN
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Thanks to nurnerous grant award success ar)d fundraising support. the charity has been able to realise the
development of a new greenhouse, music and arts building. accessible toilet and kitchen diner. These enable us to
enhance the space in the walled garden and create new opportunib'es for our members. We are very gratefvl Ihat
the following organisatsons have been able to support us=
Working in partnership with our landlord BNU, we have benefitted from a grant from HS2's Community
Environment Fund lo install a new greenhouse and help enhance our Biodiversity offer.
We reached our £60,000 fundraising target to build a community kitchen. This involves using the garden
produce that the members help to grow, to prepare healthy and nulrilional meals, thereby supporting health
and wellbeing, while developing social interaction and essential independenl living skills. Supporters
include= The Clare Foundation Angels Den.. ￿ng Cullimore Trust. ALIGN JV {HS2 Contractor), Shanly
Foundation, Bucknnghamshire Council's Missendens Community Board, Stockwell Cliffe, Mobbs Memorial
Trust, Tesco. and others.
A grant from Amersham and Chesham Mencap to help us build a new accessible toilet
A grant from King Cullimore Trust to expand our existing toilets and upgrade our tool sheds.
A grant from The Nagle Family Foundation to build a music room and ttvo meeting spaces.
The generous support of NLC Buildings to conslnjct all our new buiklings with such high levels ol care,
quality and consideration.
Various grants and donations received with special thanks to.. Kevin Morgan, The Roger and Jean Jefcoate
Tnjsl, Great Missenden Parish Council, Chiltem Friends of Endeavour, Hutchings Consultants Ltd, Pete
and Ashley with their employer BAT Research and Buckinghamshire Culture and EKFB. We used these to
enhan￿ our member experience, equipment and leaming environments.
John Ryan, family and the whole team at LCVR for their continued support in the provision of our vehicle.
Public benefit
In setting our objectives and planning our activities. we have given careful consideration to Ihe Charity
Commission's general guidance on public benefil. Missenden Walled Garden's charitable purposes and public
benefit will be for LN)th members and the wider cornmunity. We provide people with opportunilies lo grow in
confidence and develop Independen￿.. togelher 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 Ihe unique
setting, and our staff and volunteers.
Benefit for members
The STH day care service offered to members at MWG provides adults with autism and leaming disabilities, from
across Buckinghamshire. with opportunities to=
Develop lrfe-skills such as making new friendships, participating in leamwork, 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 indusion and interaction with volunteers, visitors,
customers and the wider community.
Engage in enrichment 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.

MISSENDEN WALLED GARDEN
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Wider community benefits
MWG 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 supp)rting the charity through ils retail and fundraising activities.
Additional opportunities for the public to experience the grade 11 listed Walled Garden and to benefit from
relail sales of the garden produce, producls and flowers.
Opening of the Walled Garden lo other local groups and organisations, such as educational, disability and
community groups, who are interested in using the gardens for inclusion. environmental projects,
education, therapy, or physicai exercise.
Achievements and performance
Overview
The Board of Trustees can report that MWG has had a successful year from both financial and seNice delivery
perspectives.
Income from members increased by 18°A to £372.144 {2024= £315,521). This is the resull of supporting
more members, including more with higher needs. together with an increase in fees from Buckinghamshire
Council.
This year for the first time we are including income of £6,593 from retail sales within Charitsble Income. We
believe this is appropriate as the income is generated from the sale of Produ￿ and items such as
Chrislmas wrealhs, which the members have grown or made. In 2024 this income of £5,085 was included
within 'lncome from other trading activities..
Total income increased by 280/0 to £583.807 {2024'. £454.393> and overall we made a surplus of £121,123
12024.. £54,582).
Total income includes £131,81612024: £66,662) of grants and donations which we recognise when we are
legally entitled to receive them. in accordan￿ with our accounting policy Isee note 1.41, even though the
¢x>sts of projects funded by these grants and donations are often incurred in future periods.
Achievements
Beneficiaries and service development
Throughout the year ended 31 May 2025 we have invested in staff and Se￿iCe development which has enabled us
to increase the number of members able to benefit from our service. This includes provision of 'one lo one, sessions
which allow adults with a higher level of need to participate. During the year we delivered 5,635 day sessions for
our members, including 476 one to one sessions {2024'. 4,989 day sessions, including 366 one to one sessions).
We have provided 20.515 hours ofsupport: comprising 17.666 staff hours and 2.849 volunteer hours.
We provided a 12-monlh placement for a BNU student to qualfy for their Masters in Social Care.
We hosted and led a supported accommodation fact finding and collaboration evening for 20 parents who are
responsible for 13 members.
We are running a pilot project lo support young people with special educational needs as they transilion from late-
teens to earty 20's. through an EHCP (Education. Health and Care Plan}. This includes supporting these
beneficiaries to access training, such as training for a range of horticultural skills which are externally, assessed,
accredited and ￿rtifIed though LANTRA.

MISSENDEN WALLED GARDEN
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
We have continued to develop our outcomes tracking lool called 'The Missenden Walled Garden Goal Planning
Tool, which is actively enhancing our service by enabling members to set meaningful goals and track progress
against them.
Following complelion of our new kitchen diner we have implemented a 'Grow it Cook it Eat it, programme which
involves our members growing. in a sustainable way. nutritious fruit and vegetab￿s, which they then enjoy CODking
and eating together. This programme promotes healthy lifestyles and independent living skills beyond life at the
walled garden.
Our service has continued to benefit from a retail fiower stall, along wlth seasonal produce sales, including flower
arrangements, and the production of our own apple juice and honey. We are very grateful to Helen Palmer. Chair of
Mid Bucks Beekeepers Association for all her support in looking after the hives and honey production.
We have intrOdU￿d a free monthly social evening for our members supported by staff and volunteers.
Thanks to the Rothschild Foundation, we have been able to fijnd a second year of paid employment for a fomier
member, wilh the aim of developing their skills to rnove lo paid ernploytnent in the horlicultural sector.
Volunteer support
Volunteer support has continued to develop at a steady pace and we are maintaining an active pool of 22
operational volunteers. Some of our volunteers provide a care focus which complements the Servi￿ we provide to
members. Other volunteers provide horticultural expertise. bee keeping. carpentry and sile Maintenan￿ skills.
We have run group volunteering opportunities and have hosted teams from Buckinghamshire Council. The
Departmenl of Work and Pensions and corporales such as Mitie, Align JV, BT, Virgin and M¢Carthy Slone. The
teams have helped with a range of activities from site clearance to wreath making.
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.
Community
We have continued to benefft from our wellestablished cornmunity connections. For example: we have hosted the
Mid Bucks Beekeepers Association (to deliver their workshopsl- Red Kite Community Housing Ifor their annLJal
community coffee morning)- Buckinghamshire Culture Weekend (creative workshopsl- collaborated wilh tours and
visits for local primary. secondary (with their students cooking a BBQ) and SEN schools (providing herb workshops).,
and partnered with our local Parish Council (maintaining local green amenities, and preparing their Remembrance
Day Wreaths). We also worked wth a group of BNU film students Io Cowproduce a film for our new website about
how our members feel about their experience here with us.
Environment and sustainability
Having adopted an Environment and Sustainability Strategy in recent years. we initially worked with local expert
groups to survey the baseline position. We have continued to progress againsl our goals, and in particular we no
longer use any fossil fuels for greenhouse heating or power tools. no longer purchase materials containing peat,
and continue to improve waste management and share best practice for management of the River Misbourne
banks. In addition. we are installing more water butts. working with local famers to use their surplus compost. and
using HS2 CEF funding lo provide natural habital workshops for staff and volunteers. and forest school experiences
for members. We continue to encourage sustainable planting with more herba￿ouS perennials over annuals and
growing vegetables chemical free. We also worked with a bat conservation group and presented al the BNU
Sustainability Conferen￿. Future plans include increasing our focus on a buy local tN)Iicy.

MISSENDEN WALLED GARDEN
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Future intentions and goals
The charity's key aims and objectives for the coming year are=
In lighl of the planned sale of Missenden Abbey, a key goal is to secure the future of the Charity, hopefulty
on the existing site. or another suitable site. We are working dosely with Buckinghamshire New University
to ensure that potential purchasers understand the benefits which MWG provides to its members,
Missenden Abbey and the wider community.
To continue with the Charity's core focus of providing social therapeutic horticultural activities with the
benefits of the natural environment, supporting adults wilh autism and leaming difFiculties.
To develop the service further. demonstraling measurable improvement to the lives of our members,
through meaningful, engaging, rewarding and inclusive experiences.
To maintain and strengthen our communty partner arrangement with BNU, Missenden Abbey, and other
local partners, maximizing the mutual benefits and increasing our collective value within the community-
To continue sharing and ￿lebrating our growing reputstion and '5 slar excellenl assessment raling, with
Council commissioners and key stakeholders within the field of Adult Sctial Care.
Financial Review and Risk Management
The fINan￿al results for the year are set out in the Statement of Financial Activities and our financial position al the
year-end is set out in the Balance Sheet. The truslees are responsible for ensuring the assets of the company are
properfy applied in accordance with charity law.
Princi
al fundin
sources
The principal fvnding source5 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'eclives
The trustees consider holding cash on deposit as the most appropriate investment for the charity.
Reserves
We invest funds in the growth of the charity while retaining sufficient reserves to continue with our core activities
and lo manage the financial impact of significant risks V￿ might face.
We have identified a lower esbmate for the required level of available reserves as being in the region of £300,000.
This would be sufficient to maintain activities for up to six months in the evenl of significant loss of income. It would
also be sufficient if we are able to stay in our existing site after the sale of Missenden Abbey, but with additional
costs, such as rent.
We do not know the outcome of the planned sale of Mi5senden Abbey. but it is possible that we might have to
relocate lo a new site al some point in the future and either rent or buy the site outright, then incur set-up costs. In
these silualions the costs are likely to be signrficanlly higher than our lower estimate of £300.000. and we would
need to approach potential funders for strategic grants to meet the shortfall.
Notes 19, 20 and 21 to the financial statements show the movement of funds during the year. The trustees have
detemined that the appropriale level of free ￿selVeS should be a minimum of £300,00012024- £190,000). As at the
balance sheet date unrestricted funds amounted to £428,381 (2024= £235,704) and free funds of £306,94912024'.
£205,634) after adjusting for unrestricled fixed assels. The charity ended the financial year wilh a cash balance of
£306,02912024.' £293,413).

MISSENDEN WALLED GARDEN
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Risk Mana
ernent
The Trustees use a risk management prO￿sS to ensure they can adequately monitor and control all significant
risks. They look al 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. Below is a summary of our principal risks and the
processes we have in place to manage them.
Risk description
Risk rating
Measures I mitigations
1) Planned sale of Missenden High
Abbey.. The risk that a purchaser
may not renew our lease when it
expires in July 2029
We
are
engaging
with
Buckinghamshire New University and
any potential purchasers to demonstrate
the value of our service lo our
beneficiaries and to Missenden Abbey
We are keeping the progress of the
sale under review and If it looks like the
purchaser will not renew our lease we
will progress other strategic options.
2) MWG'S financial resilience= High
The impact of the planned sale of
Mi55enden Abbey increases this
risk as we may not have the
funds to move to a new site, or
meet
increased
costs
remaining on the exisling site
We are monttoNng reserves and
believe we have sufficient free reserves
to meet the lower end of potential cost
estimates for a move to a new site
If costs are significantly higher than
our lower estimates we would need to
approach funders for strategic grants
3) Dependency on income from High
Buckinghamshire Council- The
risk that the Council is no longer
able to provide funding to our
beneficiaries
We focus on dlfferentiating our
service so we are well-regarded as a
provider
Social
Therapeutic
Horticulture. This approach has proved
successful as we have a fiv&star
excellent
rating
and have
good
relationships with the key commissioners
Diversification of income to include
horticultural conlracls and fundraising to
support key projects
Structure, governance and Managen￿nt
The charity is a Charitable Incorporated Organisation constituted under a goveming document dated 9 March 2017.
The Trustees who served during the year and up to the date of signature of the financial stslements were..
Mr F Harrison
Ms G Foley
Mr J Bateson
Mr N Craggs
Ms D Honey
Recruitment and a
intment of new trustees
The work of trustees is undertaken on a voluntary basis without any fonn of remuneration and consequently
recruitment is mainly from the local community. or via volunteer recruilment websites as skills gaps are identified.
Prospective new trustees meet with the Board of Trustees and are fully vetted before being appointed.

MISSENDEN WALLED GARDEN
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Induction and Irainin
of new trustees
New trustees undergo a period of orientation to brief Ihem on their legal obligations under charity 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..
05-Dec-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 2025.
Responsibilities and basis of report
As the Trustees of the CIO you are responsible for the preparat￿ of the financial statemenls in accordan￿ with
the requirements of the Charities Act 2011.
I report in respect of my examination of the CIO'S financial statements carried out under section 145 of the Charities
Act 2011. In carrying out my examination I have followed the Directions given by ihe Charity Commission under
section 145{5)Ib) of the Charities Act 2011.
Independent examinerfs 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 Acl. 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 the financial statements in accordance with the
relevant version of the Statement of Recommended Practice applicable to charities preparing their financial
statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) in preference lo the Accounting and Reporting by Charities." Statement of Recommended Practice issued on 1
April 2005 which is referred lo in the extant regulations but has now been withdrawn. l understand that this has
been done in order for the financial statements to provide a twe and fair view in accordance with UK Generally
Accepted Accounting Practice.
I have compleled my examinalion. I confim 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 seclion 130 of the Charilies Acl 2011.
the financial statements do not accord with those rernrds.. or
the financial statements do not comply with the applicable requirements concerning the fom and content of
financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the finanual stalements give a true and fair view, which is not a matter considered as part of
an independent examination.
I have no concems and have corne 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 financial statements to be re8ched.
Susan Drumrnond FCA
Rouse Partners LLP
55 Station Road
Beaconsfield
Buckinghamshire
HP91QL
United Kingdom
Dated..
10- Dec-2025

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MISSENDEN WALLED GARDEN
BALANCE SHEET
ASAT 31 MAY 2025
2025
2024
Notes
Fixed assels
Tangible assets
15
121,432
30,068
Currenl assets
Debtors
Cash at bank and in hand
16
71.309
306,029
51,832
293,413
377,338
345,245
Creditors: amounts falling due within
one year
17
(45.8801
{43,546)
Net currenl assets
331,458
301,699
Total assets less current liabilities
452,890
331,767
The funds of the CIO
Restricted income funds
Unrestricted funds - general
Unrestricted funds - designated
19
21
20
24,509
428.381
46,063
235,704
50,000
452,890
331,767
05-Dec-2025
The financial statements were approved by the Trustees on .........................
Mr F Harrison
Ms G Foley
11

MISSENDEN WALLED GARDEN
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MAY 2025
2025
2024
Notes
Cash flows from operating activitles
Cash generated from operations
24
115.570
80.523
Investing activities
Purchase of tsngible fixed assets
Investment income received
(111.199)
8,245
17,326)
1,729
Net cash used in investing activities
(102,954)
{5,5971
Net cash generated from financing activities
Net increase in cash and cash equivalents
12,616
74,926
Cash and cash equivalents at beginning of year
293.413
218.487
Cash and cash equivalents at end of year
306.029
293,413
12-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
Accounting policies
Charity information
Missenden Walled Garden is a charitable incorporat&1 organisation registered with the Charity Commission.
1.1 Accounting convention
The financial statements have been prePa￿d in accordan￿ with the CIO'S goveming document. the
Charities Act 2011. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"
I"FRS 102.1 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 1021- (effective 1 January 2019). The CIO is 8 Public
Benefit Entily 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 ihe Charities (Accounts and Reports) Regulations 2008 only to
the extent reqUI￿d to provide a true and fair view. This departure has involved following the Ststement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred lo in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the CIO. Monetary
amounts in these financial slatements are rounded lo the nearest £.
The financial statements have been prepa￿d under the historical cost convention. The principal accounling
policies adopted are set out below.
1.2 Going concem
At the time of approving the financial statements, the Trustees have a reasonable expectation that the CIO
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt Ihe going concem basis of accounting 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 subject to specrfic 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.
Endowmenl ftjnds are subject to specific conditions by donors that the capital must be maintained by the CIO.
1.4 Income
Income is recognised when Ihe CIO is legally entided to it after any perf0mlan￿ conditions have been mel,
the amounts can be measured reliably. and it is probable that income wll be received.
Cash donations are recognised on receipt. Other donations are recognised On￿ the CIO has been notified of
the donation, unless performan￿ conditions require deferral of the amounl. Income tax recoverable in relalion
to donations re￿iVed under GiftAid or deeds ofcovenant is recognised at the time of the donation.
Lega￿e$ are recognised on receipt or otherwise 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.
13-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
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 rdiably.
Expenditure is classrfied by activity. The costs of each activty are made up of the lotal of direct costs and
shared costs. including support costs involved in undertaking each activity- Direct costs attributable to a single
activity are allocated directly to that activty. Shared costs which contribute to more than one activily and
support costs which are not attributable to a single activity are apporlioned behveen those activities on a basis
Gonsislent with the use of resour￿$. Cenlral staff costs are allocated on the basis of time spent, and
depreciation charges are allocaled on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cx)st and subsequently measured at cost or valuation, nel of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Leasehold improvements
Plant and equipment
Computers
Straight line over >5 years
Straight line over >4 years
Straight line over 3 years
The gain or loss arising on the disposal of an asset is detemined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial aclivilies.
1.7 Impainnent of fixed assets
Al each reporting end dale, the CIO reviews the carrying amounts of ils tangible assets to determine whether
there is any indication that those assets have suffered an impairment loss. If any such indication exists, the
recoverable amount of the assel is estimated in order to detem)ine the extent of the impairment loss Irf any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand. detxjsits held at call wilh banks, other short-lerm liquid
investments wilh 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 inslwmenls are recognised in the CIO'S balance sheet when the CIO becomes party lo the
contraclual provisions of the instrument.
Financial assets and liabilities are offset, wilh the net amounls presenled in the financial slatements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a nel
basis or to realise the asset and settle the liabilily simultaneously.
Basic financial assets
Basic financial assets. which include debtors and cash and bank balances. are initially measured al
transaction price induding transaction costs and are subsequenly carried at am0￿Sed cost using the effective
interest melhod unless the arrangement conslitutes a financing transaction, where the Iransaction is
measured at the present value of the future receipts discounted at a market rale of interest. Financial assets
classified as receivable within one year a￿ not amortised.
14-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future paymenls discounted at a market rate of interest. Financial liabilities dassified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost. using the effective interest rate method.
Trade creditors are obligations to pay for goods or serwces that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are dassified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors 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 entiuement 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
temiinate the employment of an employee or lo provide temiination benefits.
1.11 Retiremenl benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Crltlcal accountlng estlmatss and Judgements
In the application of the CIO'S accounting policies, Ihe Trustees are required lo make judgemenls, eslimates
and assumptions about the carying amount of assets and liabilib.es that are not readily apparent from other
sources. The eslimales and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual resulLs may differ from these estimales.
The estimates and underlying assumptions are reviewed on an ijngoing basis. Revisions to accounling
estimates are recognised in the period in which the ests.male is revised where the revision affects only that
period, or in the peri¢xl of the revision and future periods where the revision affects both currenl and future
periods.
Income from donations and legacies
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Donations and grants
Grants receivable
43.724
88.092
131.816
19.650
46,262
750
65,912
750
43.724
88.092
131.816
19,650
47,012
66,662
15-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Income from charitable activities
Unrestricted
funds
2025
Unrestricted
funds
2024
Fee Income
Sale of goods
Other income
372,144
6,593
315.521
378,737
315,521
Income from other trading activities
Un￿strIcted Unrestricted
funds
funds
2025
2024
Other income
64.180
70.167
Income from Inveslments
Unrestricted Unrestricted
funds
funds
2025
2024
Interest re￿1vable
8,245
1,729
Olher income
Unrestrlcted Unrestricted
funds
funds
2025
2024
Other income
829
314
16-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Expenditure on raising funds
Unrestricted Unrestricted
funds
funds
2025
2024
Fundraising and publicity
Seeking donations, grants and legacies
1,759
216
Expenditure on charitable activities
Provision of Provision of
day support day support
2025
2024
Direct costs
Staff costs
Garden supplies and contracl costs
Greenhouse refurbishment costs
Sundry costs
Recruitment
Training costs
Kitchen running costs
Member activities
Marquee hire
327,144
10.483
3,181
7.069
300
2.508
2,302
3.586
10,442
295,421
18.742
9.479
6.092
367,015
329,734
Grant funding of activities (see note 10)
295
2S8
Share of support and govemance costs (see note 11)
Support
Governance
74.840
18,775
54,817
14,786
460,925
399,595
Analysis by fund
Unreslricled funds - general
Unreslrided funds- designated
Restricted funds
330.253
295
130.377
367,118
258
32.219
460.925
399.595
10 Grants payable
Provision of Provision of
day support day support
2025
2024
Grants to individuals
295
258
17-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
10 Granls payable
(Continued)
Grants paid are bursaries for unfunded members.
11
Support ¢osts allocated to actlvltles
2025
2024
Depreciation
Insurance
Maintenance and repair costs
IT, telephone, postage and stationery
Staff costs
Motor expenses
Bank charges
Provisions for dilapidations
Support Costs
Governance costs
19,835
9,179
5,241
6,198
7,977
6,247
690
15,000
4,473
18,775
16.517
8,176
6,028
7,899
8,463
7,156
578
14.786
93,615
69.603
Analysed between:
Provision of day support
93,615
69,603
2025
2024
Governance costs comprlse:
Legal and professional
Independent examination fees
Payroll fees
Advice fees
Accountancy
2,387
6,450
2,664
1,580
5,694
5,481
4.650
4,655
18,775
14,786
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 truslees were reimbursed for expenses undertaken on behalf of the charity in the year.
13 Employees
The average monthly number of employees during the year was:
2025
Number
2024
Number
15
16
18-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
13 Employees
(Continued)
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
300.176
17,108
9.860
270.127
12,463
12.831
327.144
295.421
The number of employees whose annual remuneration was more than £60,000
is as follows..
2025
Number
2024
Number
£60.001- £70,000
Remuneration of key management personnel
The remuneration of key management personnel was a5 follows-
2025
Aggregate compensation
61.631
14 Taxallon
The charity is exempt from laxation on its activities because all its income is applied for charitable purposes.
19-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
15 Tangible fixed assets
Lea58hcld
improvement5
Plant and
equipment
Computers
Total
Cosl
At 1 June 2024
Additions
70.158
98,955
38.154
12,244
6.307
114.619
111,199
At 31 May 2025
169,113
50,398
6,307
225,818
Depreclatlon and Impalmient
At 1 June 2024
Depreciation charged in the year
49.380
13,016
29.790
6,263
5.381
556
84.551
19,835
At 31 May 2025
62.396
36,053
5.937
104,386
Carrylng amount
Al 31 May 2025
106.717
14,345
370
121,432
Al 31 May 2024
20,778
8,364
926
30,068
16 Debtors
2025
2024
Amounts falling due within one year:
Trade deblors
Other debtors
Prepaymenls and accrued income
38,624
1,414
31,271
34,126
293
17,413
71,309
51,832
17 Creditors: amounts falling due within one year
2025
2024
Trade creditors
Other credilors
Accruals and deferred income
6,426
1,615
37,839
10,064
12,249
21.233
45,880
43.546
18 Retlremenl beneflt schemes
2025
2024
Deflned contrlbutlon schemes
Charge lo profil or loss in respect of defined contribution schemes
9,860
12,831
-20-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
18 Retiremenl benefit schemes
(Continued)
The CIO operates a defined contribution pension scheme for all qualifying employees. The assets of the
sch8me are held sgparalely from those of the CIO in an independenljy administered fund.
19 Restricted funds
The reslricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject lo specific conditions by donors as lo how they may be used.
At 1 June
2024
Incoming
reSoU￿e5
Resources
expended
Transfers
At 31 May
2025
Purchase of wcN)dchipper
Garden machinery for contracts
Wheelchair access
STH G021 Planning t¢)ol
'Living Tree, art class
Community kitchen project
Construction of outdoor
ftjmiture
Opening Weekend Micro Grant
- Art workshop
Tools and equipment
Annual celebration for members
Construction of accessible toilet
Fami Trip
Art Tuition Sessions
Garden Equipment
Construction of Music Room
Annual Festive Thealre Trip
Site Biodiversity Development
Community Kitchen Utensils
Music equipment for members
Recognition gift bags for
members
Waterway for outdoor produce
washing area
Toolsheds and accessible
entrances to music room
835
11.094)
259
30
39,750
10,000
{65,351)
15,601
65
5.312
65
302
1.500
150
5.OlJO
698
300
414
50.OIJO
460
4.000
1.000
1.373
(6.513)
1195)
(9.416)
1698)
1300)
1414)
{42.009)
1460)
(1.060)
(1.392)
1792)
45
4,416
7,991
2,940
392
581
(65)
15
647
647
12.500
1618)
11.882
46.063
88.092
(130.377)
20,731
24.509
21

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
19 Restricted funds
(Continued)
Previous year:
Al 1 June
2023
Incoming
resources
Resources
expended
Transfers
At 31 May
2024
Purchase of the woodchipper
Garden machinery for contracts
Wheelchair 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
Conslruclion of outdoor
fumiture
Coach trip
Opening Weekend Micro Grant
- Art workshop
Tools and equipment
Summer Paty
Walkie talkies
Seating
Members Xmas Meal
Boat Trip
Printer
Easter Eggs
Furniture
Mower Repair
Christmas Meal
Contribution to salary-
Rothschild
Funding for intemship and V￿rk
experience
4.737
(4.748)
1308)
1164)
1412)
(1,715)
11
155
412
2,550
835
30
39,750
11,750
28,000
638
600
1632)
1605)
300
13,500
300
323
228
1.177
515
1235)
(8.188)
1300)
1323)
1228)
(1.177)
1515)
1540)
1261)
1750)
1208)
1160)
65
5,312
261
750
160
{10,000)
10,000
750
1750)
21,245
47,012
{32,219)
10,025
46,063
-22-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
20 Unrestricted funds - designated
These are unrestricted funds which are material to the CIO'S activities.
At 1 June
2024
Resources
expended
Transfers
At 31 May
2025
50,000
1295)
{49,705)
Previous year:
At 1 June
2023
Resources
expended
Transfers
At 31 May
2024
50.000
1258)
258
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
2024
Incoming
resources
Resources
expendod
Transfers
At 31 May
2025
General funds
235.704
495.715
(332.012)
28,974
428.381
Previous year:
Al 1 June
2023
Incoming
resources
Resources
expended
Transfers
At 31 May
2024
General funds
195.940
407.381
(367.334)
(283)
235,704
22 Analysls of net assets between funds
Unrestricted Unrestricted
funds
funds
general designated
2025
2025
Restricted
funds
Total
2025
2025
Fund balances at 31 May 2025 are represented by:
Tangible assets
Current asselsl(liabilities)
121.432
306,949
121.432
331,458
24,509
428.381
24,509
452.890
-23-

MISSENDEN WALLED GARDEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
22 Analysis of net assets between funds
(Continued)
Unreslricted Unrestricted
funds
funds
general deslgnated
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
23 Related party transactions
During the year the CIO entered into the following transactions with reL4led parties..
Amounts of £205 {2024.' £415) 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 Village Association for Membership fees {2024.. £101.
Payment of £2,1 QO (2024. £4,025) in respect of website devek)pment work was made to Work-Form.
Mr John Bateson's son-i￿laW is a partner of Work-Form.
24 Cash generated from operations
2025
2024
Surplus for the year
121,123
54,582
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
18,245)
19,835
{1,7291
16,517
Movements in working capital:
Ilncrease}Idecrease in debtors
Increase in creditors
(19,477)
2,334
566
10,587
Cash generated from operatlons
115,570
80,523
25 Analysis of changes in net funds
The CIO had no material debt during the year.
-24-