Charity registration number 1174732 (England and Wales) BRIDGE COMMUNITY WELLNESS GARDENS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
BRIDGE COMMUNITY WELLNESS GARDENS LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr E Behan MrJJSLoney Ms H R Blackford C Battersby B Ed Charity number 1174732 Principal address Bridge Community Farms Mill Lane Ellesmere Port Cheshire Independent examiner Champion Allwoods Limited 2nd Floor Refvge House 33-37 Wdtergate Row Chester CH1 2LE
BRIDGE COMMUNITY WELLNESS GARDENS CONTENTS Page Trustees, report Independent examinerfs report Statement of financial activities Balance sheet Notes to the financial statements 7-16
BRIDGE COMMUNITY WELLNESS GARDENS TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present their annual report and financial statements for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial ststements and comply with the charity's goveming document. the Charities Act 2011 and "Accounting and Reporting by Charities= Statement of RernMended Practice applicable to charities preparing their accounts in accordance with the Financial Reporb'ng Standard applicable in the UK and Republic of Ireland {FRS 1021" (effective 1 January 2019). Objectives and Activities Bridge Community Wellness Gardens (BCVVG) provides large and attractive gardens, a craft ntre and a community cafe to offer a therapeutic and caring environment for those with lifelong leaming andlor 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 wth conditions such as severe anxiety, depression, post-traumatic stress and other complex mental health difficulties. Several of our beneficiaries will require ongoing and continuous support and assistance. A significant number are people on the autistic spectrum. The charity provides work experience for those at risk of lon*temi unemployment to encourage them to reach their full potential and retum to work with structured work placements, 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 Confiden and self-worth. Chair of Trustees Report In the Annual Report presented in 2023, the Board of Trustees expressed some concerns over the long-term sustainability of BCWG maintaining these seIS in the current financial climate. A combination of both national and international events has led to substantial increases in running costs across all our services. The uncertainty of securing significant grant funding, and the ongoing reliance on receiving generous rpOrate donatioMs to support our seNices was putting the charity in a potentially vulnerable position. Put into context, this is a dilemma now facing many small charities across the UK. The separate trading arm of the charity provided by Bridge Community Farms (BCFI CIC was also experiencing similar difficulties with a reduction in the demand of the veg box business that supported the activities provided by BCWG. The BCF Board of Directors will provide an update in their own annual accounts at the end of 2024. The situation was further compounded by the knovledge that the current 10-year land lease with Cheshire West and Chester Council (CWCC) was due to expire towards the end of 2024. As a result, the Board of Trugees agreed to undertake a review of all available options to enable a long-term presence to be maintained on the site to support the vulnerable people visiting BCWG. In the Spring 2024, the Board of Trustees recognised that serious and urgent action was required to safeguard and preserve the level of services set out above. With a heavy reluctance, it was concluded that BCWG wa5 unable to continue in its present form and a decision was taken to wnd down and close the charity. The Board also decided that it was necessary to develop a relevant succession plan to encourage an alternative and better resourced service provider to take over the day-t(Fday running of the site. This was executed in conjunction with an ongoing dialogue with CWCC. It is with great sadness that the charity 8$ed tts operalions in March 2024 with the redundancy of all staff. A succession plan was established with Autism Together (a well-resourced and established charity based in Bromborough, Wrral}, and an agreement reached to take over the running of the site for an initial period, from March 2024. An arrangement was also made for Autism Together to purchase the tangible assets of the charity as part of the transfer. The Board is pleased to report that Autism Together have become well-established in the local community and are continuing to provide a range of SeiceS previously offered by BCWG. Throughout 2024, the Board has continued to work closely ifvith the senior leadership team at Autism Together to plan and execute a smooth handover of these new arrangements. Since the cessation of services, the Board has been focusing on a smooth and gradual wind-down of trustee responsibilities to ensure compliance with the Charity Commission requirements at the point BCWG formally gives notice to close the charity. It is anticipated this wll take place during 2025.
BRIDGE COMMUNITY WELLNESS GARDENS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 It is wth great sadness that the Board of Trustees have taken the measures outlined in this annual report. A huge thank you and appreciation must be recorded to recognise and remember the commitment and dedication of our Founder, Francis Ball MBE FSRA, fantsstic staff. volunteers and trustees that worked so tirelessly to support the vulnerable people that came to us with a range of mental health andlor life-long leaming difficulties. Similarly, the Board must acknowledge and show its gratitude to the significant number of organisations that provided invaluable help, support and guidance over the past 10 years. A special mention must be recorded to thank the tremendous support and assistance provided by Champion Accountants (Chester). Finally, the Board would like to offer its gratitude and future best Yashes to Autism Together for taking on the responsibility for wnning the site since March 2024, and Continuing the excellent work stsrted by BCWG in 2014. Mr E Behan Chair of Trustees 30 October 2025
BRIDGE COMMUNITY WELLNESS GARDENS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Objectives and activities The trustees paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. Financial review Donations received in the period amounted to £91.766 (2023.. £157,766) of which £13,533 (2023.. £41,667) were restricted funds. Of the restricted funds, £39,768 (2023. £69,556) was spent in the period leaving a balance of £Nil {2023'. £26,235) carried forward. Income of £Nil {2023: £29,132) was generated from charitable activities, and £508 (2023.. £19} was raised through fundraising events. This amounts to a total income for the period of £92.274 {2023'. £186,917). Of this income. £172.014 {2023= £187.872) was spent on charitable activities, that is, on staff and administrative costs. Overall, the charity made a deficit of £100.724 (2023.. defiat of £955) for the period. 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. Structure, governance and management The twstees who served during the year and up to the date of signature of the financial ststements were.. Mr E Behan MrJJSLoney Mr M Slater MBE Ms H R Blackford C Battersby B Ed Mr P Nomian (Resigned 12 May 2024) (Resigned 15 January 2024) Trustee appointments are made at the invitstion and approval of the Board of Trustees. All Trustees provide essential skills, knowledge, and experience to support the running of the charity. The trustees, report was approved by the Board of Trustees. Mr E Behan Trustee 30 October 2025
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 Dember 2024. 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. I report in respect of my examination of the charity'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 the Charity Commission under section 145(5)(b) of the CharitiesAct 2011. Independent examinerfs statement Your attention is drawn to the fact that the charity has prepared the finanaal statements in accordance with the relevant version of the Statement of Recommended Practi 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 to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the exiant regulations but has now been withdrawn. l understand that this has been done in order for the financial statements to provide a true and fair view in accordan with UK Generally Accepted Accounting Practice. I have completed my examination. I confimi 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 charity as required by section 130 of the Charities Act 2011. the financial statements do not accord wth those records" or the financial statements do not comply wth the applicable requirements ncemIng the fom and content of financial statements set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view. which is not a matter considered as part of an independent examination. 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. Susan Harris MAACA Champion Allwoods Limited 2nd Floor Refuge House 33-37 Watergate Row Chester CH12LE Dated: 30 October 2025
BRIDGE COMMUNITY WELLNESS GARDENS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Restricted funds funds 2024 2024 Totsl Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donations and legacies Charitable activities Other trading activities 78,233 13,533 91,766 116,099 29,132 19 41,667 157,766 29,132 19 508 508 Total income 78.741 13,533 92.274 145,250 41,667 186,917 Expenditure on: Charitable activities Other expenditure 153.230 18,784 20,984 172.014 20.984 118.316 69,556 187.872 10 Total expenditure 153.230 39,768 192.998 118.316 69,556 187.872 Net expenditure and movement in funds (74,489) (26,235) (100,724) 26,934 (27,889) (955) Reconciliation of funds: Fund balances at 1 January 2024 77,906 26,235 104,141 50,972 54,124 105,096 Fund balances at 31 December 2024 3.417 3.417 77,906 26,235 104,141
BRIDGE COMMUNITY WELLNESS GARDENS BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Notes Fixed assets Tangible assets 12 28,062 Current assets Debtors Cash at bank and in hand 13 5,963 13,655 58,406 23,134 19.618 81,540 Creditors: amounts falling due within one year 14 (16.201) (5.461) Net current assets 3,417 76,079 Total assets less curnt liabilities 3,417 104,141 The funds of the charity Restricted income funds Unrestricted funds 16 17 26,235 77,906 3,417 3.417 104,141 30 Oclober 2025 The financial statements were approved by the trustees on ......................... Mr E Behan Trustee
BRIDGE COMMUNITY WELLNESS GARDENS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 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 Basis of preparation 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 Updats Bulletin 1 not lo 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 fijnctional 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 a¢UntIng policies adopted are set out below. 1.2 Going concem The company ceased it's activities in April 2024 and therefore the trusteess do not consider it to be appropriate to adopi the going concern basis of a¢UntIng in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern and all assets and liabilities have been written down to their recoverable value. Appropriate provision has been made for all remaining liabilities. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtheran 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 otherwtse 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 2024 Accounting policies Icontinued) 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 seNice formally procured. In accordan 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 a recognised as soon as there is a lega or constructive obligation committing the charity to pay out resources. Charitable expendilure 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 neSSary to support them. Support costs have been allocated beeen g0Veman 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 IT equipment 1 OOA straight line 250/0 Straight line The gain or loss arising on the disposal of an asset is determined as the difference beeen the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial ath'vities. 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 IndatIOn exists, the recoverable amount of the asset is estimated in order to determine the extent of the impaimient loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents indude 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 2024 Accounting policies Icontinued) 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 setue 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 dassified 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 rets"rement benefit schemes are charged as an expense as they fall due. 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 (mly 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 2024 Income from donations and legacies Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Donations and gifts Grants 78,233 78,233 13.533 116,099 5,000 36,667 121,099 36,667 13,533 78.233 13,533 91.766 116,099 41,667 157,766 Income from charitable activities Unrestricted funds 2024 Unrestricted funds 2023 Cafe income, wellbeing days, school visits & clubs 29.132 Income from other trading activities Unrestricted Unrestricted funds funds 2024 2023 Fundraising events 508 19 10-
BRIDGE COMMUNITY WELLNESS GARDENS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Charitable activities 2024 2023 Staff costs Depreciation & impairment Cafe costs Craft supplies Donations - Bridge Community Farms CIC 15,479 8,699 94,951 4,577 15,890 2,962 106,666 130,845 118.380 Share of support costs {see note 7) Share of governance costs (see note 7) 37,107 4,062 65,492 4,000 172,014 187,872 Analysis by fund Unrestricted funds Restricted funds 153,230 18,784 118,316 69,556 172,014 187.872 11
BRIDGE COMMUNITY WELLNESS GARDENS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Support costs allocated to activities 2024 2023 staff costs Accounting, admin & HR support Office costs Insurance Marketing Subscriptions Repairs and maintenance Utilities Bank charges Volunteer expenses Sundry Governan costs 20,616 6,103 1,343 806 201 70 809 5,470 766 41,068 12,560 1,109 798 603 786 1,527 5,145 178 21 1.697 4.000 923 4.062 41,169 69,492 Analysed between: Charitable activities 41,169 69,492 2024 2023 Governance costs comprise: Accountancy Fees 4.062 4.000 4.062 4.000 Trustees None of the trustees (or any persons connected wth them) reiVed any remuneration or benefits from the charity during the year. Employees The average monthly number of employees during the year was.. 2024 Number 2023 Number 10 12-
BRIDGE COMMUNITY WELLNESS GARDENS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Employees Icontinued) Employment costs 2024 2023 Wages and salaries Social security costs Other pension costs 35,193 449 453 125,149 7.188 3.682 36,095 136.019 Redundancy and termination payments totalling £9,627 were made in the reporting period. There were no employees whose annual remuneration was more than £60,000. 10 Other expenditure Restricted funds 2024 Restricted funds 2023 Net loss on disposal of tangible fixed assets 20,984 11 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 12 Tangible fixed assets Freehold land IT equipment and buildings Totsl Cost At 1 January 2024 Disposals 31,704 (31,704) 5,625 (5,625) 37,329 {37,329) At 31 December 2024 Depreciation and impairnient At 1 January 2024 Depreciation charged in the year Eliminated in respect of disposals 6,945 3,170 (10,115) 2,323 1,406 (3,729) 9,268 4,576 {13,844) At 31 December 2024 Carrying amount At 31 December 2024 At 31 December 2023 24,760 3,302 28,062 13-
BRIDGE COMMUNITY WELLNESS GARDENS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 13 Debtors 2024 2023 Amounts falling due within one year: Trade debtors other debtors 6,977 51,429 5,963 5,963 58,406 14 Creditors: amounts falling due within one year 2024 2023 Trade creditors Other creditors Accruals and deferred income 68 1,393 4,000 10,747 5,454 16,201 5,461 15 Retirement benefit schemes 2024 2023 Defined contribution schemes Charge to profit or loss in respect of defined contribution schemes 453 3.682 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. 16 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 January 2024 Incoming resources Resources expended At31 December 2024 Insurance payout- Cabins repair Swettenham - Activity cabin Key Funds- Lottery Grant Funding Edsential- Summer Holiday Camp CWP- Growing Better Lives National Lottery Fund 2.484 12.961 9.313 1.477 {2,484) (12,961) (9,313) (1,477) (7.479) (6.054) 7.479 6.054 26,235 13,533 (39,768) 14-
BRIDGE COMMUNITY WELLNESS GARDENS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 16 Restricted funds Icontinued) Previous year: At 1 January 2023 Incoming resources Resources expended At31 December 2023 Elaine Ludgate- SEN clubs Insurance payout- Cabins repair Swettenham - Activity cabin Key Funds- Lottery Grant Funding Edsential- Summer Holiday Camp Albert Hunt - Employment costs support The Maitland Clinic- Work placement 10,000 (10,000) (311) (1,659) (1,201) (24,718) (26,667) (5,000) 2,795 14,620 10,514 26,195 2,484 12,961 9,313 1,477 26.667 5,000 54.124 41.667 {69,556) 26,235 17 unstrICted 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 2024 Incoming resources Resources expended At31 December 2024 General funds 77,91 78,741 1153,230) 3,417 Previous year: At 1 January 2023 Incoming resources Resources expended At31 December 2023 General funds 50,972 145,250 (118,316) 77,906 18 Operating lease commitments 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= 2024 2023 Within one year Beeen two and five years 630 2,311 2.941 15-
BRIDGE COMMUNITY WELLNESS GARDENS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 19 Related party transactions Donations of £45,000 (2023.. £57,750) Trmthout conditions were received from a related paty during the year. Donations of £Nil {2023.' £10.000) Vre received from Bridge Community Farms and a donation of £106,666 (2023.. £Nil} was paid to Bridge Community Famis CIC during the year, a company in which the charity is a member. The donation was made to cover the cumulative balance of funds advanced to Bridge Community Farms CIC in previous years. At the year end. a balance of £Nil was due from (2023.. £51,429 due from) Bridge Community Fams CIC. 16-