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← Bridge Community Wellness Gardens

2023-12-31-accounts

Charity registration number 1174732

BRIDGE COMMUNITY WELLNESS GARDENS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

BRIDGE COMMUNITY WELLNESS GARDENS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr E Behan Mr J J S Loney Mr M Slater MBE Ms H R Blackford C Battersby B Ed Mr P Norman Charity number 1174732 Principal address Bridge Community Farms Mill Lane Ellesmere Port Cheshire Independent examiner Champion Allwoods Limited 2nd Floor Refuge House 33-37 Watergate Row Chester CH1 2LE

BRIDGE COMMUNITY WELLNESS GARDENS

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 18

BRIDGE COMMUNITY WELLNESS GARDENS

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees present their annual report and financial statements for the year ended 31 December 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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).

Chair of Trustees Report

I feel that the year of 2023 has been another challenging and demanding year for everyone associated with Bridge Community Wellness Gardens (BCWG). The charity has continued to provide and deliver high standards of service delivery whilst at the same time trying to manage the impact of the national cost of living crisis.

Especially, during these difficult times, it is important to thank and applaud the commitment and dedication of our fantastic staff and volunteers that work so tirelessly supporting the vulnerable people that come to us with a range of mental health and/or life-long learning difficulties. A sincere thank you also to my Trustee colleagues for giving up their valuable time and providing the commitment to attend and contribute to our monthly Board meetings and support the excellent work at BCWG.

Our key successes in 2023 included:

BCWG continues to work closely with, and receive referrals from, many organisations and charities in the local area. These important collaborative partnerships enable the voluntary sector to provide more holistic and specialised support to the most vulnerable people in our community.

Financial performance during 2023 remained a key challenge for the charity. Overall, the accounts show a deficit of £955, and during the year the charity deployed its reserves in order to fulfil its charitable aims and objectives. Like many organisations, the charity has had to adapt and respond to both national and international events that have significantly impacted on increased costs across all services. It is recognised that 2024 will continue to be another challenging year for the charity.

The current land lease with Cheshire West and Cheshire Council has been in place for nearly 10 years and due to expire towards the end of 2024. The Board of Trustees will seriously need to consider all options to ensure that long-term support can continue to be provided at BCWG for the vulnerable people that access our services.

There is concern that the charity will struggle to remain financially viable if it entered into a new long-term leasing agreement with the Cheshire West and Cheshire Council. Trustees will take time to explore all available opportunities to ensure that the excellent work completed over the past 10 years will continue long into the future.

Priorities for 2024:

BRIDGE COMMUNITY WELLNESS GARDENS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Subject to the outcome of the above review:

Mr E Behan Chair of Trustees

BRIDGE COMMUNITY WELLNESS GARDENS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Objectives and activities

BCWG provide large and attractive wellness gardens, a craft centre, and a community cafe to offer a therapeutic and caring environment for those with lifelong learning and/or mental health difficulties, and for young people that struggle in a school setting.

Many of the people that are referred to the charity come to us with conditions such as severe anxiety, depression, post-traumatic stress, and other complex mental health difficulties. Many of our beneficiaries will require ongoing and continuous support and assistance.

The charity provides work experience for those at risk of long-term unemployment to encourage them to reach their full potential with structured work placements and volunteer opportunities, training, and mentoring.

BCWG also support young people who struggle to thrive in a traditional academic environment. The charity offers outdoor study facilities that teach vocational work skills, as well as providing ongoing guidance and support to manage behavioural difficulties and improve confidence and self-worth.

Our Mission

BCWG's mission is to support and improve the lives of some of the most vulnerable and disadvantaged people in Ellesmere Port and the surrounding areas by providing:

Our Vision

BCWG will:

Volunteers, beneficiaries and clients

BCWG currently employ 10 paid employees of whom 6 were previously unemployed. The charity depends upon and provides work opportunities to some 30 volunteers per week, most of whom started as clients requiring our help and assistance. Staff and volunteers support approximately 85 beneficiaries per week, and help deliver the additional programmes summarised in the Chair's report.

Social outcomes and achievements

For many, the greatest social outcome is their very presence, consistently repeated every week at BCWG. Here they rediscover their sense of self-worth, make new friends and acquire new skills. In turn these beneficiaries become less dependent on their families and carers, indeed they generally become restored, well-loved and contributing members of their families and social groups. Some return to work, some find work for the first time, some progress to further education and some develop the self-confidence to volunteer elsewhere.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

BRIDGE COMMUNITY WELLNESS GARDENS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Financial review

Donations received in the period amounted to £157,766 (2022: £168,949) of which £41,667 (2022: £95,297) were restricted funds. Of the restricted funds, £69,556 (2022: £101,429) was spent in the period leaving a balance of £26,235 (2022: £54,124) carried forward. Income of £29,132 (2022: £10,577) was generated from charitable activities, with a further £19 (2022: £1,170) being raised through fundraising events. This amounts to a total income for the period of £186,917 (2022:£203,340).

Of this income, £187,872 (2022: £155,815) was spent on charitable activities, that is, on staff and administrative costs along with purchasing supplies for the cafe and for our craft activities.

Overall, the charity made a deficit of £955 (2022: surplus of £46,375) for the period.

Fundraising strategy

Fundraising continues to remain a challenge and is now managed inhouse. The current strategy is to utilise the skills and resource capacity offered by the Board of Trustees. One Trustee has taken on the responsibility for writing and co-ordinating the production of funding bids, in conjunction with the General Manager and Finance Manager. Similarly, another Trustee has taken on the responsibility of co-ordinating corporate fundraising projects. This year, the Board has also recruited another Trustee with expertise and experience in fundraising.

Fundraising remains a standing item for reporting and discussion at Trustee Board meetings. The matter is also covered and detailed in the Risk Register that is also discussed at each Trustee Board Meeting.

The future fundraising strategy will be influenced and determined by the outcome of the review described in the 'Priorities for 2024' section of this report. The Board has already determined that the current strategy of utilising Trustee support for the production of grant funding bids cannot be considered a long-term viable option. Having the ability to fund and recruit a dedicated fundraising specialist will be critical to maintaining the future of the charity at BCWG.

Reserve Policy

The financial reserve policy remains at six months employment costs which, in 2023 represents some £68,000 (2022: £48,000). Free reserves at 31 December 2023 amounted to £76,611 (2022: £50,972) Trustees place a high priority on increasing free reserves to meet this objective by the end of 2024.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Future plans for financial sustainability

It has been a very difficult and challenging year for the charity. A combination of both national and international events has significantly led to increases in running costs across all our services. The uncertainty of securing significant grant funding, and the ongoing reliance on receiving generous corporate donations to support our services puts the charity in a potentially vulnerable position.

In response the Board of Trustees has agreed to review and explore all options and opportunities to ensure the long-term viability of the services provided for vulnerable people at BCWG (as described elsewhere in this report under 'Priorities for 2024').

The outcome of the review will determine the best long-term option for providing financial sustainability and enable the continued support for people with a range of mental health and/or life-long learning difficulties.

BRIDGE COMMUNITY WELLNESS GARDENS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Structure, governance and management

The trustees who served during the year and up to the date of signature of the financial statements were:

Mr E Behan Mr C J Maddock (Resigned 21 April 2023) Mr J J S Loney Ms C L Roberts (Resigned 14 December 2023) Mr M Slater MBE Ms H R Blackford C Battersby B Ed Mr P Norman Mr A Broomhead (Resigned 31 March 2023)

Trustee appointments are made at the invitation and approval of the Board of Trustees. All Trustees provide essential skills, knowledge, and experience to support the running of the charity. The Board of Trustees meet monthly basis to deal with charity business.

The trustees' report was approved by the Board of Trustees.

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Mr E Behan Trustee

29 October 2024

BRIDGE COMMUNITY WELLNESS GARDENS

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BRIDGE COMMUNITY WELLNESS GARDENS

I report to the trustees on my examination of the financial statements of Bridge Community Wellness Gardens (the charity) for the year ended 31 December 2023.

Responsibilities and basis of report

As the trustees of the charity 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 charity’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(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) 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.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted 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:

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 financial statements to be reached.

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Susan Harris MA ACA Champion Allwoods Limited 2nd Floor Refuge House 33-37 Watergate Row Chester CH1 2LE

Dated: 29 October 2024

BRIDGE COMMUNITY WELLNESS GARDENS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income and endowments from:
Donations and legacies
3
116,099
41,667
Charitable activities
4
29,132
-
Other trading activities
5
19
-
Other income
6
-
-
Total income
145,250
41,667
Expenditure on:
Raising funds
7
-
-
Charitable activities
8
118,316
69,556
Total expenditure
118,316
69,556
Net income/(expenditure) and
movement in funds
26,934
(27,889)
Reconciliation of funds:
Fund balances at 1 January
2023
50,972
54,124
Fund balances at 31
December 2023
77,906
26,235		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
157,766
73,652
95,297
29,132
10,577
-
19
1,170
-
-
-
22,644
186,917
85,399
117,941
-
1,150
-
187,872
54,386
101,429
187,872
55,536
101,429
(955)
29,863
16,512
105,096
21,109
37,612
104,141
50,972
54,124		 Total
2022
£
168,949
10,577
1,170
22,644
203,340
1,150
155,815
156,965
46,375
58,721
105,096

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

BRIDGE COMMUNITY WELLNESS GARDENS

BALANCE SHEET

AS AT 31 DECEMBER 2023

Notes
Fixed assets
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
16
Net current assets
Total assets less current liabilities
Net assets excluding pension liability
The funds of the charity
Restricted income funds
18
Unrestricted funds		 2023
£
58,406
23,134
81,540
(5,461)		 £
28,062
76,079
104,141
104,141
26,235
77,906
104,141		 2022
£
60,592
19,181
79,773
(5,357)		 £
30,680
74,416
105,096
105,096
54,124
50,972
105,096

The financial statements were approved by the trustees on 29 October 2024

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Mr E Behan Trustee

BRIDGE COMMUNITY WELLNESS GARDENS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies

Charity information

Bridge Community Wellness Gardens is a charitable incorporated organisation incorporated in England and Wales. The registered office is 13 Westminster Green, Chester, CH4 7LE.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin

1 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 currency of the charity. 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 charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern 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 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.

1.4 Income

Income, including grant income, is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts 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 charity has been notified of the donation, unless performance conditions require deferral of the amount.

Legacies are recognised on receipt or otherwise if the charity 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.

BRIDGE COMMUNITY WELLNESS GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies

(Continued)

Donated goods and services are recognised as income and expenditure in the financial statements when organisations or individuals offer their services and support pro bono. The value of these donated services to Bridge Community Wellness Gardens is considered to be equal to market value which would be paid were the goods or service formally procured.

In accordance with accounting standards, the economic contribution of general volunteers is not included in the accounts.

1.5 Expenditure

Expenditure is included on an accrual basis. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Charitable expenditure comprises those costs incurred by the charity in the delivery of all its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs have been allocated between governance costs and other support costs. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the accountants' fees and costs linked to strategic management of the charity.

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 recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 10% straight line IT equipment 25% straight line

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 charity 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 recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if 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.

BRIDGE COMMUNITY WELLNESS GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies

(Continued)

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity 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 costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’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 charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’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.

BRIDGE COMMUNITY WELLNESS GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Donations and gifts
116,099
5,000
Grant income
-
36,667
116,099
41,667		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
121,099
55,288
7,000
36,667
18,364
88,297
157,766
73,652
95,297		 Total
2022
£
62,288
106,661
168,949

4 Charitable activities

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Cafe income - wellbeing days, school visits & clubs 29,132 10,577

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Fundraising events 19 1,170
Other income
Restricted Restricted
funds funds
2023 2022
£ £
Insurance payout - 22,644

6 Other income

BRIDGE COMMUNITY WELLNESS GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

7 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Fundraising and publicity
Staging fundraising events - 1,150
8 Charitable activities
2023 2022
£ £
Staff costs 94,951 59,222
Depreciation and impairment 4,577 22,322
Cafe costs 15,890 10,872
Craft supplies 2,962 1,155
Wellness Mentor support - 22
118,380 93,593
Share of support costs (see note 9) 65,492 58,622
Share of governance costs (see note 9) 4,000 3,600
187,872 155,815
Analysis by fund
Unrestricted funds 118,316 54,386
Restricted funds 69,556 101,429
187,872 155,815

BRIDGE COMMUNITY WELLNESS GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

9 Support costs allocated to activities

Staff costs
Accounting, admin & HR support
Office costs
Insurance
Marketing
Subscriptions
Repairs and maintenance
Utilities
Bank charges
Volunteer expenses
Sundry
Governance costs
Analysed between:
Charitable activities
Governance costs comprise:
Accountancy Fees		 2023
£
41,068
12,560
1,109
798
603
786
1,527
5,145
178
21
1,697
4,000
69,492
69,492
2023
£
4,000
4,000		 2022
£
36,907
10,087
1,549
548
1,043
941
614
5,633
32
216
1,052
3,600
62,222
62,222
2022
£
3,600
3,600

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

BRIDGE COMMUNITY WELLNESS GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

11 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2023
Number
10
2023
£
125,149
7,188
3,682
136,019		 2022
Number
13
2022
£
90,068
4,243
1,818
96,129

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Impairments

Impairment tests have been carried out where appropriate and the following impairment losses have been recognised in profit or loss:

2023 2022
£ £
In respect of:
Property, plant and equipment - (18,235)

BRIDGE COMMUNITY WELLNESS GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

14 Tangible fixed assets

Tangible fixed assets
Freehold land
and buildings
IT equipment
£
£
Cost
At 1 January 2023
31,704
3,667
Additions
-
1,958
At 31 December 2023
31,704
5,625
Depreciation and impairment
At 1 January 2023
3,774
917
Depreciation charged in the year
3,170
1,406
At 31 December 2023
6,944
2,323
Carrying amount
At 31 December 2023
24,760
3,302
At 31 December 2022
27,930
2,750		 Total
£
35,371
1,958
37,329
4,691
4,576
9,267
28,062
30,680

More information on the impairment arising in the prior year is given in note 13.

15 Debtors
2023 2022
Amounts falling due within one year: £ £
Trade debtors 6,977 8,858
Other debtors 51,429 46,529
Prepayments and accrued income - 5,205
58,406 60,592
16 Creditors: amounts falling due within one year
16 Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 68 58
Other creditors 1,393 1,299
Accruals and deferred income 4,000 4,000
5,461 5,357
17 Retirement benefit schemes
2023 2022
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 3,682 1,818

BRIDGE COMMUNITY WELLNESS GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

17 Retirement benefit schemes

(Continued)

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

18 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.

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 January 2022 resources expended
1		 January 2023 resources expended 31 December
2023
£ £ £ £ £ £ £
Elaine Ludgate - SEN clubs - - - - 10,000 (10,000) -
Insurance payout - Cabins
repair - 22,644 (19,849) 2,795 - (311) 2,484
ForHousing - Better Lives
Project - 8,874 (8,874) - - - -
Swettenham - Activity cabin 21,875 - (7,255) 14,620 - (1,659) 12,961
Key Funds - Lottery Grant
Funding 15,737 - (5,223) 10,514 - (1,201) 9,313
Edsential - Summer Holiday
Camp - 39,714 (13,519) 26,195 - (24,718) 1,477
CWP - Growing Better Lives - 13,043 (13,043) - - - -
Albert Hunt - Employment
costs support - 26,666 (26,666) - 26,667 (26,667) -
The Maitland Clinic - Work
placement - 2,000 (2,000) - - - -
- 5,000 (5,000) - 5,000 (5,000) -
37,612 117,941 (101,429) 54,124 41,667 (69,556) 26,235

19 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 grantors 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 January Incoming Resources At 31
2023 resources expended December
2023
£ £ £ £
General funds 50,972 145,250 (118,316) 77,906

BRIDGE COMMUNITY WELLNESS GARDENS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

19 Unrestricted funds (Continued)
Previous year: At 1 January Incoming Resources At 31
2022 resources expended December
2022
£ £ £ £
General funds 21,109 85,399 (55,536) 50,972
20 Analysis of net assets between funds
Unrestricted Restricted Total Total
2023 2023 2023 2022
£ £ £ £
Fund balances at 31 December 2023 are
represented by:
Tangible assets 1,294 26,768 28,062 30,680
Current assets/(liabilities) 76,611 (532) 76,079 74,416
77,905 26,236 104,141 105,096

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2023
£
630
2,311
2,941		 2022
£
-
-
-

22 Related party transactions

Donations of £57,750 (2022: £26,319) without conditions were received from a related party during the year.

Donations of £10,000 (2022: £10,315) were received from Bridge Community Farms CIC during the year, a company in which the charity is a member. At the year end, a balance of £51,429 was due from (2022: £46,529 due from) Bridge Community Farms CIC.