2022-12-31-accounts - Grow

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Grow UK

Statement of Financial Activities for the year ended 31st December 2022

Income		Total	Unrest'd	Restricted
Donations		9585	9585
Grants		160758	28000	132758
Events		6363	6363
Grow Gardeners		43952	43952
Potting shed		14758	14758
Training		5096	5096
Gift Aid		1236	1236
Rent and incidentals		2476	2476
HMRC
		244224	111466	132758
Expenditure
Salaries and pensions	6	196818	75437	121381
Grow Gardeners direct expenses	7	16648	16648
Potting Shed direct expenses	8	15008	15008
Walk and Talk expenses		2786	2786
Cos of Events		1552	1552
Direct Course Costs		470	470
Rent		8977	8977
Telephone		1449	1449
Website and Marketing		2045	2045
Insurance		458	488
Travel		386	386
Training		1497	1497
Ofce expenses		1485	1485
Repairs and Renewals		1285	1285
Drop-in expenses
Van leasing charges
Sundry expenses		797	797
Bank charges		722	722
Depreciation of fxed assets		1552	1552
		253935	132554	121381
Net (defcit)/surplus for the year		-9711	-21088	11577

2021

14335 100359 6184 29099 16305

1530 771 3866 172499

121594 9000 12936 5095 2828 2784 2361 488 2992 1235 890 656 503 3901 700 102 1872 169937 2562

Grow UK

Balance Sheet as at 31st December 2022

				2022		2021
	Note
Fixed Assets		2		3595		4847
Current Assets
Stock		3	2350		2350
Debtors			8869		4466
Cash at bank			12170		28480
			23389		35296
Current Liabilities
Deferred income					11120
Creditors			9015		1343
			9015		12463
Net current assets				14374		22833
Total assets				17969		27860
Financed by:
Unrestricted reserves				-2127		18911
Restricted reserves				20146		8769
				17969		27860

Grow UK

Notes to the Accounts 31st December 2022

Accounting policies
a Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities Statement of Recommended Preactice applicable to charit preparing their accounts in accordance with the Financial Reporting Standard app in the UK and Republic of I land FRS 102

b Tangible Fixed Assets

Depreciation is provided at rates estimated to write the assets off over their usefu lives:

Office fixtures and fittings 25% Grow Gardeners tools 33% Potting shed equipment 20% Website 50% Laptops 50%

c Direct and overhead expenditure

Expenditure is summarised under functional headings. During the year under re adopted a more sophisticated accounting system and certain comparative figures not stated on a like for like basis.

Motor and leasing expenses are now included as direct expenses against the incom they relate to.

d Pension Costs

The charity operates a defined contribution pension scheme

2 Fixed Assets

2 Fixed Assets
Cost 1 Jan 22 Additions Depreciation 1 Jan 22 Charge for year Net book value !st January 2022 31st January 2022	Ofce fxtures Grow 1439 300 1739 310 348 658 1129 1081	Gardeners Tools Potting Shed Website Lapt 1642 3280 1462 760
		1642 3280 1462 760
		548 656 1462 760 548 656
		1096 1312 1462 760
		1094 2624 546 1968 0 0

3 Unrestricted Reserves

1st January 2022 Incoming Resources Outgoing Resources 31st December 2 18911 115840 136928 -2177 Restricted Reserves 8769 132758 121381 20146

4 Going Concern

During the year under review Grow expanded its activities rapidly but incurred cost exceeded revenues leaving unrestricted funds negative at the year end. The truste policy to carry the equivalent of three months running costs in unrestricred reserve confident in making progress in 2023 given a particularly strong revenue stream in quarter. Accordingly the accounts have been prepared on the going concern basis.

5 Continuing Operations

All income and expenditure derive from continuing operations.

6 Salaries and pensions

8 Potting shed

Grow Gardeners Potting shed Walk and talk Other, admin etc 7 Grow Ga rdeners ex	97590 Plants 18689 Equipment 15045 Administraion 65494 Marketing 196818 Fees Salaries penses	12164 1418 717 177 532 18689
		33697

7 Grow Ga rdeners expenses

Plants Tools Vehicle running exs Vehicle lease costs Travel Training Protective clothing Other expenses Salaries	5512 2211 3132 3061 887 199 911 735 97590
	114238

ies )licable Grow are me oops

?022 s which es have a ,.s and are the first

Independent examiner's report on the accounts of Grow UK

Accounts f or the year ended 31st December 2022 Charity no 1177035

I report to the trustees on my examination of the accounts for Grow UK

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of theCharities Act 2011

I report in respect of my examination of the Trust's accounts carried out under s145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under s145(5)(b) of the Act.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in any material respect:

the accounting records were not kept in accordance with s130 of the Charities Act or the accounts did not accord with the accounting records or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than in any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come accross 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 accounts to be reached.

Philip N Burley FCA 22nd May 2023

Flatt Lodge Roadhead Carlisle CA6 6PH