Haygrove Community Gardens A COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT AND UNAUDITED FINANCIAL STATEMENTS For tha year ended 31 December 2021 Company Registral'on No 10573185 Charity No 1176183 Haygrove Community Gardens (A company limited by guarantee) LEGALAND ADMINISTRATIVE INFORMATION TRUSTEES AND MANAGEMENT COMMITTEE Mr A J Davison Mr l T Smelhur81 Mr C Millson Iresigned 17 June 20221 Ms S L Roberts lappoinled 17 June 2022) COMPANY NUMBER 10573185 REGISTERED CHARITY NUMBER 1176183 REGISTERED AND PRINCIPAL OFFICE Redbank Little Marck Rd Ledbury United ￿'ngdoM HR8 2JL BANKERS National Westminster Bank Bristol City Offi INDEPENDENT EXAMINER RSM UK Tax and Ac¢ounting Limited Chartefed Accountants Second Fbor 1 The Square Temp￿ Quay Bri8tol BS16DG Haygrove Community Gardens (A company limited by guarantee) TRUSTEES, REPORT The trustees present their report and unaudited financial slalements for the year ended 31 December 2021 which are a180 prepared to meel the requirements for a diredors, rèport and &counts for C¢Jmpanies Ad purposes. The financial ststements comply wrth the Chanties Act 2011, the Companies Act 20C6, the Memorandum and Articles of Association. and A¢¢ounling and Reporting by Charrties.. Slalement of Re¢(￿mended practi￿ applicable to Charit￿5 preparing their accounts in accordance wf(h tha Financial Reporting S18ndard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. REFERENCE AND ADMINISTRATIVE DETAILS Charity number.. 1176183 Company number.. 10573185 Prlnclpal Office Redbank Lrttle marc￿ Road Ledbury HR8 2JL Board of Trusta•$ The trustees who served during the period were as follows.. A J Davison l T Srnelhursl C Millson (resigned 17 June 20221 Company Socretary S Francis STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Documènt Haygrove Gommunrty Gardens is a company limrted by guarantee governed by its Memorandum and Articles of Association dated 19 January 2017. It was registered as a charity wi(h the Charity Commission on 8 December 2017. Rtcrullm•nl and appolntment of Trnstsès In accordance with the Articles of Association the number of Tiuslees shall b8 not18s8 than 3 with no maximum number. Trustees may be appointed by ordinary resolution or by an existing Trustee. OBJECTIVES AND ACTIVITIES The Char￿ has tTho main objectives.. The advancement of education for the publK benefrt, in particular children, in the subjects relating lo hOrt￿Ultural practice. conse¢vation, food and nutrits'on by providing opportunities for learning aboui horti¢ullure. To promote and protect the health of people withloaming disabilrties and mental heatth issues by providing meaningful daytime activity. education and work experience in horticulture and as a consequence of this enable them lo obtain lrfe skills so that such persons can develop their physical and mental capacities and grow to full maturity a8 individuals and members of srxiely thus improving their quality of life. Activities to achleve th0s0 objectivos Haygrovo Communty Gardens supports the provision of Communty gardens. Teaming up with sc¢ial care providers. our wmmunty garden3 offer a sociable yet peaceful place of nature where mèmbers of the local community can go for therapeutic healing and school Children visit to leam about where their food Comes fri)m, how to grow and care for produ¢e, and the importance of heakhy eating. The other purpose of our gardèns is lo facilitate an integration of other k£al businesses into the communty. By forming partnershps with local businesses through the communty gardens, we can not only help to **Haygrove Community Gardens (A company limited by guarantee)** TRUSTEES' REPORT ensure the gardens' continual advance, but also provide a means by which their staff can benefit from using the garden and helping its other visitors. ## **ACHIEVEMENTS AND PERFORMANCE** In 2021, the Haygrove Community Gardens Charity continued to support projects in Ross-on-Wye, Leominster and Newent whilst advancing its support for community projects in Hereford and Ledbury. In Ledbury, we continued engaging stakeholders regarding a new Community Garden project, winning pledges of financial support from other businesses and funding bodies once a site has been secured. The search for an appropriate site continues. The Ell Brook Community Project, Newent, saw its first use by local community groups. Activities included community litter picks, a citizen science "bio blitz" to identify fauna and flora, and a professional assessment of the local ecology. At Ross-on-Wye Community Garden, which supports those with mental and physical health challenges, the service user offering was expanded and thus hosted a total of 618 people over the year, a significant increase from Covid-impacted 2020. These visitors included 42 regular service users and more than 500 children from 13 schools. Others benefitted from the project through attending garden sessions, monthly cooking and growing clubs, a variety of on-site courses, and the newly established Talk Community Hub. In 2021 we saw remarkable success for the Ross Food Hub. This includes the Zero Waste Stall, which was established in November 2020. The stall, open 6 days a week, distributes post sell-by date food collected from 7 stores. This reduces f d waste and supports those struggling financially. With the help of 35 volunteers, the project distributed 27 tonnes of food in 2021. ## **PUBLIC BENEFIT** The Charity's Trustees have complied with their duties under the Charities Act 2011 to have due regard to public benefit guidance (PB1, PB2 and PB3) published by the Charity Commission. They are aware of the public benefit requirement, its implications for charities and their duty to report how they have carried out the Charity's purposes for the public benefit and take the public benefit guidance into account when making decisions. ## **FINANCIAL REVIEW** For the year ending 31st December 2021, the charity showed a profit of £23,038 (2020 Restated: £35,655). The Trustees are aware that in order to achieve success of future projects, on a sustainable basis, focus should be placed on obtaining external funding from corporate partners for specific projects. ## **RESERVES POLICY** The trustees review the level of reserves available to ensure that current and anticipated future projects can be financially achieved and are sustainable. The total reserves as at 31st December 2021 were £57,597 (2020 Restated: £34,559). The total reserves were made up of the following: Restricted funds £50,407 (2020 Restated: £35,970) and Unrestricted funds £7,190 (2020 Restated: deficit (£1,411 )). Recognising surplus reserves in both Restricted and Unrestricted funds for the year ending 31 December 2021, after realising a small deficit in 2020, the Charity now aims to stay within that positive position. ## **SMALL COMPANY PROVISION** This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies' exemption. Signed by order of the trustees Date 14 July 2022 3 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HAYGROVE COMMUNITY GARDENS I reportto the trustees i)n my examination oflhe Finaneial Statements of Haygrove Community Gardens (the company'i for tha yaar ended 31 December 2021, which are set out on pages 5 to 17. RESPONSIBILITIES AND BASIS OF REPORT As the Iru$l¢es of the company (and atso its directors for the purpos8s of company lawl you are responsible for the preparation of the Financial Ststements in aC￿danCe with tha roquirements of the Companies Act 2006 (the 2006 Acl'l. Having satisf*d myself that the Financial Statements of the company are not required lo ￿ audited under Part 16 of the 2006 Act and are eligible for indep8ndent examinalwjn I report in respe¢l of my examination of your charty's Financial Statements as carried out under Section 145 ofthe Charities Act 2011 {'Ihe 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Ad. An independent examinatson d￿$ not involve gathering all the evidence that would be ￿qUIred in an audit and consequently does not cov&r all th8 matters that an aud((or considers in giving their opinion on the Financial Stslemenls. The planning and conduct of an audit goes beyond the limite(J assurance that an independent examination can provide. Consequently, l express no opinion as lo whether the Financial Statements present a true and fair view, and my report Is limited to those specific matters 58t out in the independent examinerfs ststement. INDEPENDENT EXAMINER'S STATEMEwr I have completed my examination. I confimi that no material matters have come to my attantion in connection with the examination giving me reasonab￿ eause to believe that in any material respect.. a￿O￿nting records were not kept in respect of the c(wmpany as required by section 386 of the 20C6 Act,. or the Financial Slaloments do not xcord with those re¢￿d$.. or the Financial Ststemenls do not comply wrth the accounting requirements of section 396 of the 20C6 Act other than any requirement that the a￿ount$ give a'true and fail view, which is not a mgtter considered as part of an independgnl exanination.. or the Financk81 Stalemenl$ hav8 not b8en prepared in accordance with the methods and principles of the Statement of Recommended Practice.. Accounting and Reporting by Charitses applicab￿ lo ¢harrties preparing their Financial Slalemenls in accordance with the Financial Reporting Stsndard applicable in the UK and Ireland IFRS 1021. I have no concerns and have coma across no other matters in c¢)nnection with the examination to whieh attention should be drawn in this report in orderto enable a proFer understanding of the xcounls to be reached. Kerry Gallagher FCA The Instrtule of Chartered Accountants in England and Wa￿$ Fellow Chartered Accountant ON BEHALF OF RSM UK TAX AND ACCOUNTING LIMITED Chartered Aeeounlanls Se¢ond Floor. 1 The Square Temple Quay Bristol, BS16DG Date.. Haygrove Community Gardens (A company limited by guarantee) UNAUDITED STATEMENT OF FINANCIAL ACTIVITIES (including an Income and Expenditure Account) for the year ended 31 December 2021 Unreslric funds Restricted Tclal Total Reslated Year ended 31 year8n￿ 31 Year eThJed 31 Year*vJed 31 Dei*mber t*cember Oecen 2021 2D21 202D INCOME FROM.. ck)na1kn5 GranES 46.587 46.587 59,475 4.11JO .618 40,718 32.441 TOTAL 50,687 36.618 87,305 91,916 EXPENDITURE ON.. 43.416 20.851 64.287 56.261 TOTPL 43.416 20.851 64.287 56.281 NET INCOMEI (&¥PENDITUREI 7,271 15.787 rJ,038 35.655 Transfw teM*en Fund& 13 1,330 11.3301 MOVEMENT IN FUNDS 8.601 14.437 23.D38 RECoNCIL￿￿oN OF FUNDS Total brouthl fc*¢+aid ai 1 January 35,970 34,550 i1.( TQTAL FUNDS CARRIED FORWNRD 7,1 57.597 84,559 Al 8cIth are ¢k$sed 8s the c4mnt year. Company Registration No. 10573185 Haygrove Community Gardens (A company limited by guarantee) UNAUOITED BALANCE SHEET for the year ended 31 December 2021 2021 Restated 2020 Note FIXED ASs￿s 10 6.002 6,217 CURRENT ASSETS Debtors Cash al bank and in hand 11 290 39,228 62,449 63.114 39,518 CREDITORS.. Amount5 falling due wrthin one y8ar 12 (11,519} 111.1761 NET CURRENT ASSETS 51.595 28,342 TOTAL ASSETS LESS CURRENT LIABILITIES 57,597 34.559 NET ASSETS 57,597 34,559 FUNDS.. Unrestricted funds Restricted funds 13 13 7,190 50,407 (1,4111 35,970 57,597 34,559 For the year ended 31 December 2021 the charitable company was entitled lo exemption from audit under section 477 of the Companies Act 2006 relating lo small Companies and its members have not required the cc¥mpany to have an audit of rts financi81 statements for the period in question in accordance with section 476. The dir8Ctors xknowtedge their responsibilities for comptying wlh th8 requirements of the Act wth re$pecl to accounting records and the preparation of financial statements. These financial statements have teen prepared in accordance wf(h the provisions apklicable to companies subject lo the small ¢cmpanies' regime. The financial stal8m8nls on pages 5 10 17 ware approv8d and authork88d lor issua by th8 officers on 14.July. 2022...and sKJned on their behalf by.. A J Davison Chairman Haygrove Community Gardens (A company limited by guarantee) NOTES TO THE UNAUDITED FINANCIAL STATEMENTS for the year ended 31 December 2021 ACCOUNTING POLICIES CHARITY INFORMATION Haygrove Communty Gardens ss a prwate company limited by guarantee and incorporated in England and wa￿8. The registered office is Redbank. Litue Marcle Road, Ledbury, Heref0rdshi￿, HR8 2JL. Haygrove Communty Gardens meets the definition of a public benefrt entity under section 34 of FRS 102. The principal (*)jeclives ofthe chanty are detailed in the Trustees reportfound on page 2 oflheso financial ststements. The charty is a company limited by guarantee. The members of Ihg company arg Ihg Iruslees named on page 1. In the event of the charty being wound up, th8 liabilty in respe¢l of tho guarantee is limited 10 £1 per member of the entity. ACCOUNTING CONVENnON Th8 Financial Slal8m8nls have b88n prepared in ac¢oidan¢e with the Ststement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with th8 Financial Reporting Standard applicable in the UK and Republ￿ of Ireland IFRS 1021 second edition - Charities SORP IFRS 1021 and Financi81 Reporting Stsndard applicable in the United Kingdom and Republic of Ireland {FRS 1021 and the Chariknes Act 2011 and UK Generalty Acceptèd Praelice as appli8s from 1 January 2019. Th8 accounting policies as disclosed have been applied wn$i5tenlly throughout the current and preceding year. The financial slalemenls are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial slalemenls are rounded to the nearest £1. GOING CONCERN The Charity. which made a profil in the year. is well règarded l¢xally and fills an important niche area in sUppO￿ng rts service users. promoting and protecting the health of people with leaming dis*ilrties and mental health issues and in the education of the importance of horticullurg, wnservalion. fo¢)d and nutrition. particularty among young people. Trading budgets and cash flows have baen prepared for 2022 and are monitored against actual perforniance. The charty has the ongoing support and commitment from its piimary benefactor Haygrove Limited with rggard lo the general running of the charrty and al the year end was hO￿ing financial reserves Committed lo specffic piojects wi(hin these plans, but also in general reserve lo cover running costs for Ross c￿)MUnIty Gardens in 2022. Development of a Communrty Garden project in Ledbury has attracted extern81 support with confirmed commrtmenl from one benefactor lo donate £10.000 per year for the next five years. In addition, o separate external supportw pledged £40,000 towards the purchase and set up costs of a Lgdbury sit&. Taking all of these factors into account, the trustees consider that there are no material uncertainties about the charty's abilty to eonlinue as a going concern and these accounts have been prepared on this basls. FUND ACCOUNTING Unrestricted funds are availab￿ for use at the discretion of the Iruslee$ in furth8ran¢e of the general obje¢lives of the charity and have not been restricted for other purposes. Restricted funds are ftjnds whrch are lo be used in accordance wf(h specffic restrictions Imposed by donors or which havg b09n raised by the Charity for particular purposes. The cost of rasing and admini$l$ring su¢h fvnds 1$ ¢harged against the specific fund. The aim and use of exh restricted frjnd is set out in the notes lo the financial slalemenls. Haygrove Community Gardens (A company limited by guarantee) NOTES TO THE UNAUDITED FINANCIAL STATEMENTS for the year ended 31 December 2021 INCOME Income 1$ re¢ognised when the charity B entilw lo th9 income. the valug can be measured wth sufficient rgliability, and it Is probable the funds will be received. Income from govemment and other grants, whether 'capital' grants relating to tangible fixed asset8 or 'revenue' grants, is recognised when the Charty has entillemenl to the funds, any performance condilitsns attached lo the grants have been n￿t, rt is probable that the income will be received, and Ihe amount can be measured reliabty and is not deferred. EXPENDITURE Liabilitie8 are recognised &$ expenditure as sc(Jn as Ihèr8 18 a legal or constructNe obligation committing the charity lo the expendi(ure. All expenditure is accounted for on an accruals basis and has been classrfied under headings that aggregate all costs related to the category. Charitable expendi(ure comprises ¢osts incurred by tha charty in delwery of its acts'vities and 0￿.eCtiVes. It includ88 both costs directly attributab￿ to actNitses and indirect wsls r*CeSS￿ to support them. Al resources expended are inelusNe of Irrecoverable VAT. TANGIBLE FIXED ASSETS Tangible fixed assets are ￿n￿laIlY measured al cost and subsequently measured at ¢osl, net of depre¢ialion and any impairment losses. Assats costing £500 or more are ¢aprt81ised as fixed assets and are Carri￿ at cost ￿$$ depreciation. Depwiation is provided at rates cal¢ul8led lo write off the c05t less estimated residual value of each asset over its expected useful lrfe. a5 follow8. Plant and machinery 4 years straight line. In determining the usgful1rf8 of an asset consideration is given lo both the gs$el type, rts location and piirpose of use. FINANCIAL INSTRUMENTS As the charity only has basic financial instruments il has elected to appty the prOv￿10n$ of Section 11 'Basic Financial Inslrurnents, of FRS 102, to all of rts financial instruments. Financial inslruft*nls are recognised when the chaTty becorres party lo the c￿l￿tUal promsions of the in81rumenl. Financial assets and IHbilrti8s are offse( wrth the net arnounts presenled in the financial slat8ménts, when there is a legalty enforceable rwJht lo set off the recognised amounts and there is an intenlion lo Sett￿ en a net basis or to realise the asset an<1 settle the liabilty simultaneousty. Basic f￿anCIal assets Basic financial assets, which include trade and other recewables and cash and bank balanc8s, are in(tially measured al transaction price including transaction costs and are subsequently carried al amortised cost using the &ff8cb'v8 Interest method unless the arrangement conslilLrtes a financing transaction, where the financial asset is measured at the present value of thefulure receipts discounted al marf(et rat8 of interest. ClaSSrf￿alltin of financi81 liathlilies Financial Ik4bilities and equity instruments are classrfied xcording to the subslance of the conlradual arrdngemenis entered into. An equity instrument is any cu)Iract that evKJenc8s a r8sidual intereyl in the asset5 of the company after deducting all of ts liab1lrt￿s. Haygrove Community Gardens (A company limited by guarantee) NOTES TO THE UNAUDITED FINANCIAL STATEMENTS for the year ended 31 December 2021 Basic fJn8nci81 liabilrfAes Basic financial liabilities, including trade and other payables are initialty re￿gniSed at transaction price unless the arrangement constitutes a financing Iransaclion, ￿ere the debt instrument is measured al the present Value of future payments discounted al a market rate of interest. TAXATION The charity meets the definf(ion ofa charitsble company for UK corpefation tax purposes. A￿ord￿lgty. the charity is partialty exempt from taxation in respect of income or capital gains lo the extentthal such inco or gains are applied exclusivdy lo charitab18 purposes. PRIOR PERIOD ADJUSTMENTS The Trustees showed a balan￿ of £31,141 in creditors in respect of deferred Inco￿ relating to donation and grant income in the financral statements for the yearended 31 December 2020 based upon the advice r&eNed al the tirne of producing those financial statements. 11 ha5 Subsequent￿ been determin8d that this income had mel the criteria lo be recognised as income in the Slalemenl of Financial Activities in accordance with the Charities SORP and therefore a w)r peri)d adjustsnenl is required wh￿h affects the year ended 31 Decembgr 2021. In the financial sl*emenls for the year ended 31 DeBemb8r 2020, funds of £2,597 which had been included as restricted income recewed for the puiw)se ￿ purchasing fixed assets remain8d within the restricted fund baLgnce after the asset had been purchased. The purchase of the fixed asset discharged the restriclhm of the funds and therafore 8 transfer lo the unrestricted fund should have been made. The details of the pr￿r period •rrors are shown in note 2 together wth the corr8dv)ns made. PRIOR PERIOD ADJUSTMENT lal In the financial slalements for the year ended 31 Dece￿er 2020. 8 ba18nce of£31,141 was included I creditors in respect of deferr￿ income relating to ¢S)nati)n and grant income. This income had mel the ¢riteria lo be recognised as income in the Slalemenl of Financial Activities in accordance with the Chanties SORP arKI therefore a prior period adiustm8nt i8 rgquirgd ¥vhi¢h affeds the year 31 December 2021. {bl In the financial statements for the year end￿1 31 December 2020. fund8 of £2,597 wh￿h had been included as reslricled income received forthe purpose of purchasing fixgd assets remained wrthin the restricted fund balance after the asset had been purchased. The puichase of the fixed asset discharged the restriction of the fvnds and the￿f0￿ a transfer to the unrestn.cted fund should have been made. Changes to the Balance Sheet At 31 December 2020 A5 previously reported Adjustment bl As restsled Creditors due within one year Deferred income Total credllors du• within onè year 31,141 42,317 31,141 31.141 12 11,176 Net asS¢ts 3,418 31,141 34,559 Roseries Unrestricted funds R8slrict8d lund$ 14.0081 7,426 3,418 2,597 2,597 11,4111 35,970 34,559 13 31,141 31,141 Haygrove Community Gardens (A company limited by guarantee) NOTES TO THE UNAUDITED FINANCIAL STATEMENTS for the year ended 31 De¢ember 2021 Change5 to the Stalement of Financlal Actlvltles Year ended 31 Decanber 2020 As previously raported Adjustment bl As restated Income from grants received Totsl Ir￿Qme 1.300 60,775 31.141 31.141 32,441 91,916 Net movement in funds 31,141 35.655 IEXPENDITUREI I INCOME 2021 2020 Net lexpendilurel l income for the year is staled after charging.. Depreciation of owned tangible fued assets 12,3681 12,077) INCOME FROM DONATIONS UnreslrKted funds Restricted funds Total frjnds Total nds Year ended Year ended Year ended Year en¢Jed 31 Do¢8mb9r 31 Decgmber 310Kember 31 December 2021 2021 2021 2020 Donations 46,587 46,587 59,475 46,587 46,587 59,475 INCOME FROM GRANTS RECEIVED Unre51rKted funds Restricted fvnds Total funds Totsl funds Reslaled Year ended Year ended 31 December 31 December 2021 2020 Year ended Year ended 31 December 31 December 2021 2021 Grants Received 4,100 36.618 40,718 32,M1 10 Haygrove Community Gardens (A company limited by guarantee) NOTES TO THE UNAUDITED FINANCIAL STATEMENTS for the year ended 31 December 2021 INCOME FROM GRANTS RECEIVED (continued} Haygrove Community Gardens recewed an Unreslricled Grant during the year 2021 for the Tutoring of Service Users at Ross Communty Gardens lotalling £3,100 and a Grant fr(Yn Sainsbury's for £1.000 for Ross Communty Gardens. A Restrict￿1 Grant of £1.330 was also re¢eNed during the year for the purchase of a Shed., upon purchase ofthe Fixed Asset. the rdated Caprtal Expendrture was transferred to Unrestricted Income. The Restricted Funds eovered the following prciecls, all * Ross Communty Gardens,. Ltxal Giving Project towards Ross running costs, a Tak Communty Hub Stall, Cooking & Gardening Clubs, a Covid Recovery Cultural Fund, an Outdoor Kitchen and two Herefordshire Council iniliatwes", GetActwe Green Spaces funds and a Community & Personal Resilience grant. ANALYSIS OF CHARITABLE ACTIVITIES Unrestricted Adivilies undertaken directly Restricted Unrestricted Aclivrties Support undertaken costs directly {Note 61 Total Total Year ended Year ended Year ended Year ended Year ended 31Decemb8r 31D￿ember 31 December 31Decemlkr 31DeCern￿r 2021 2Q21 2021 2021 2020 Gardans Costs Staff Costs Vis((or Costs Proje¢l Admin Costs Travel and Sundrie5 Prolessional Fees Insurance Admin Salaries Bank Charges 3,624 17,553 3.326 3,315 5,808 11,220 1,815 2.008 9,432 28.773 5.141 5,323 8,998 27.515 2,657 2,891 313 3.949 494 11,370 74 3,435 697 11,401 65 3.435 697 11,401 65 27,818 20.851 15.598 84,267 56.261 Unrestricted Expenditure for Haygme Community Gardens during 2021 total￿d £27,818 12020.. £35.4401 and unrestr￿le￿ Support Costs totslled £15,598 12020.. £16,200). Haygrove Communty Gardens had Restr￿ted Expendrture of£20,85112020.. £4.6211 forthe yearending 31¥t December 2021 and saw expènditure in Telalion to the following Re51rided Prqe¢l¥.' the Ell Brook prqect al Newent, Eveson frust funding and LrrAI Giving Funding for running costs at R08s C(*mmunily Gardens, the Talk C¢Jnmunty Hub. Cooking & Gardening Clubs and tsvo Herefordshire Council in((iatwe5', Gel AclNe Greet) Spaces funds and a Community & Personal Re5il*nce grant. Haygrove Community Gardens (A company limited by guarantee) NOTES TO THE UNAUDITED FINANCIAL STATEMENTS for the year ended 31 December 2021 ALLOCATION OF SUPPORT AND GOVERANCE COSTS Support costs Year ended 31 December 2021 Govemance Total costs Year Year ended ended 31 31 December December 2021 2021 Total Year ended 31 December 2020 Travel and SundrEs Tax Compliance Fees Independent Examination Fee8 Bank Charges Insurance Admin Salaries 313 1645) 16451 4,080 4,080 3,000 74 65 697 11.401 697 11,401 11.370 11,518 4.080 15,598 16,200 STAFF COSTS Year ended 31 D8cember 2021 Year ended 31 December 2020 Salarias Pension Cost 39.551 623 38,158 727 40,174 38,885 Haygrove Community Gardens had no em￿oYeeS during the ye8r12020". Nill. Staff are ￿p￿Yed and femuneraled by Haygrove Limited, a related enlty. These costs are recharged lo Haygrove Communty Gardens and ￿CoUnted for as staff costs. TRUSTEES During the year no trustees made an expense ¢laim12020.. £1081. Trustees recwved no remuneration 12020.. Nil) in the year. The Irust8e$ are wnsidered lo be the key management wsonnel of the charity. 12 Haygrove Community Gardens (A company limited by guarantee) NOTES TO THE UNAUDITED FINANCIAL STATEMENTS for the year ended 31 Decembor 2021 10 TANGIBLE FIXED ASSETS Plant and mxhinery C05t Al 1 January 2021 Additions 10,811 2,153 Al 31 December 2021 12,964 Depreci8tion and impairment Al 1 January 2021 Charge forthe year 14,5941 (2.3681 Al 31 December 2021 6,962 Carryin9 amount Al 31 December 2021 6,002 6,217 Al 31 December 2020 11 DEBTORS 2021 2020 Prepaym•nl$ and tttrued in¢c4ne 665 290 290 12 CREDITORS.. Amounts falling due wthin one year 2021 Restated 2020 Trade creditors Accruals 5.589 5,930 6,300 4,876 11,519 11,176 Haygrove Community Gardens (A company limited by guarantee) NOTES TO THE UNAUDITED FINANCIAL STATEMENTS for the year ended 31 December 2021 13 MOVEMENTS IN FUNDS 2021 Movement In Funds Rèstsled At 1 January 2021 Income Expenditure Transf8 At 31 December 2021 Unr05trictsd fund$ 11,4111 50,687 143,4161 1,330 7,190 Restrlcted fvnds Child￿n,$ Book Festiv 500 500 Eltttrical Installation Compostable Toilet 4,829 4,829 Ell Brook 19,382 {2.1421 17,240 Eveson Grant 6,091 69 {6,1601 LocalGiving Ross Project 5,168 4,481 {9,6491 Talk Community Hub 1,989 {1,8481 141 Sheds Ross Rotary 1,330 {1,3301 CookiTrJ & Gard8niTrJ Clubs 1,000 17941 206 Hereforrjshire Community 1. 1,250 {1991 1,051 Herelordshire Community 2. 6,499 1591 6,440 Cuttural Fund 7,000 7,000 KS2 Gardening Club 500 Outdoor Kitchen 10,000 10,OOCI Afnold Clark Funding 2,500 2,500 34.559 87,305 (64,2671 57,597 14 Haygrove Community Gardens (A company limited by guarantee) NOTES TO THE UNAUDITED FINANCIAL STATEMENTS for the year ended 31 December 2021 13 MOVEMENTS IN FUNDS (Contin￿d} Restat￿ 2020 Movement In Funds - Comparative Restated Restated At 31 December 2020 At 1 January 2020 Income Expenditure Transfg Unrestricted funds 17,0591 54,691 151,6401 2.597 11,411) Rastrlctgd funds Children's B(>Jk Festwal 500 5CM) Electrical Installation 5,092 (5,1011 LedbLSry Primary 421 1421} Peace Pole Garden 450 200 1650} Compostable TOl￿t 2,325 2.504 4,829 Ell Brook 19,382 19,382 Eveson Grant 6,091 6.091 LocalGiving Ros5 Project 8.718 {3,5501 5,168 11.0961 91,916 156,2611 34,559 15 Haygrove Community Gardens (A company limited by guarantee) NOTES TO THE UNAUDITED FINANCIAL STATEMENTS for the year ended 31 December 2021 13 MOVEMENTS IN FUNDS Icontinuedl .H&TrfO￿sh1rO C(xnmunty 1- Relatgs to Iljo Helpf0￿shir9 Communty & Personal Rgsilience Funding. "HerefordshKe Ctynmunity 2- Relaled to the Hereftxdshwe Communty Gel Active & Gmn Spaces Funding. U￿re￿rIcted funds are available for the us8 at th8 discretion of the trustees in the furtheran￿ of the general 0￿ectIVeS of the charty and have not been restricted for other pu￿se3. ReslTiCted funds are fund$ which are to be used in accordance with specific restrictions impo$8d by donors Dr whieh have been raised by the Charity for particular purposes. The cost of raising and administering such funds is charged against the spe¢rfic fund. Restricted funds held as al 31 December 2021 relate to a Children's Book F88tival rescheduled for 2022 8fter being postponed in 2020 and 2021 due to Covid-19. funds ringfenced for the Ell Brook project al Newent1£17,2401, remaining funds for spend on the Talk Community Hub1£141), Cooking & Gardening Clubs1£2061 and a KS2 Gardening Club1£5001 al Ros$ Corrmunity Gardens. The Charty was succèssful towards the end of 2021 in wnning Grant funding for prolec19 scheduled in 2022 held as Restricted ftjnds as al 31 December 2021., two H8reft)rdshire Counal initialNes for a C(xnmunity & Pefsonal Resilience project {£1.0511 and a Get Aetive Green Spaces projed1£6,4401 plus 8 Cuttural Cowd Recovery programme1£7,0001. an Outdoor Krtchen du8 to built in 20221£10,QDOI and fundirg frLyn ArTh)Id Clath towards the Charrties Food Hub1£2,5001. The Balance al 315t December 2021 for the Composl8ble Toilet {£4.8291, is made up of unspent funds 1£2.8681 and Work In Progress Fixgd Asset C051s brought forward1£1,961). The Compo3tsble Toilet is set for completion in 2022. A ReslrKted Grant {£1,3301 was receNed during the year for the purchase of a Shed,. upon purchase of the Fixed Asso1. the income and related Capitsl Expenditure ￿re thgn recognised on the Balance Sheet as Unrestricted. 14 ANALYSIS OF ASSETS BEMEEN FUNDS 2021 Analys15 of Net Assets Bgtwèen Funds Re51aled T¢)tal Funds 2020 Unrestricted Funds 2021 Restricted Funds 2021 Total Funds 2021 Fund balances at 31 Dgcember are represented by.. Fixed assets Current assets Cre