## Grow UK
Statement of Financial Activities for the year ended 31st December 2022
|Income|Note||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
1. 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|
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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