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2024-12-31-accounts

Charity Registration No. 1178841

WELLBEING AT GARON PARK

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

WELLBEING AT GARON PARK

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees C Shiret TA Margerison JJ Burrage CJ Wyatt A Priest D A Garroway (Appointed 8[th] October 2024) Charity number 1178841 Principal address Cricket Pavilion Southend-On-Sea Essex SS2 4FA Independent examiner KCA Accountants Limited 22 – 24 Elm Road Leigh on sea Essex SS9 1SN

WELLBEING AT GARON PARK

CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3 - 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 14

WELLBEING AT GARON PARK

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 statements and comply with the charity's consititution, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice (updated for bulletin 1 & 2) 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)".

Objectives and activities

The charity's objects are to assist charities and Charitable bodies working for the benefit of the inhabitants of the borough of Southend on sea and surrounding areas by providing and maintaining secure and private facilities: A) to promote and protect the good physical, mental and sensory health of the residents, and/or B)for the recreation or other leisure time occupation of those residents who have need of such facilities by reason of their health, infirmity or disablement in the interests of social welfare and with the object of improving their conditions of life.

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

Achievements and performance

It WBGP endured a tough year in 2023 mainly bought about by pressure on funders to support cost of living issues rather than more traditional health and wellbeing matters that form the core of our delivery.

2024 saw a marked turn around in our fortunes, as we refocused our efforts and our community programmes and facilities continued to be appreciated by ever increasing numbers. In 2023 we welcomed around 26,000 people to our wellbeing activities and this grew in 2024 to 35,615, a 37% increase in attendees. 16% of all attendees were in the special ability category, 2% able ability and 82% were all ability with a roughly equal split of male and females and 70% of users were under 18.

Volunteering was the mainstay of our day to day operation and our “In 2 Volunteering” programme being the principle thrust of much of the “social prescribing” style work we undertook focused on the UK Social Prosperity Fund (UKSPF) where we finished our third round of funding.

Our business model saw a strengthening of ties with many local charity partners increasing their use of our services and our own Youth and Conservation focuses increasing in popularity.

Our multi award winning Youth Club consolidated its role with local youth and is playing a vital role in developing our strategy, including the formation of a Youth Council to ensure their voices are heard and have a place in the running of the park and the delivery of services going forward.

Garon Park is a local nature hot spot with conservation and rewilding at the core of everything we do in the Park. Our carbon, ecological and biodiversity footprints and how we monitor and control them (increase or decrease), play a major role in planning for the future. Our daily work in pursuit of increasing our biodiversity and lowering our carbon are beginning to attract more interest from the public and authorities as a way to help the community back into overall good health.

Consultation and data collection are at the heart of all of our programmes and we are developing the resources and skills to really make the difference and properly inform our future plans. We have developed a strategy for holding two events a year where we invite the local community as a whole to see our site up close while enjoying the activities and partner led entertainment. This year, together with a Christmas extravaganza and a Summer Fete, we had a fairy trail running for the 6 weeks of summer holidays, each of which attracted over 1500 visitors.

All of these things would not happen without the tireless attention of the Board, who volunteer their time continuously and are directly involved in the delivery of everything we do, so I thank each and every one for their commitment, time and skill in making the charity such a success.

We have a highly skilled workforce who also commit with skill, passion, energy and thought and I thank them on behalf of the Board.

WELLBEING AT GARON PARK

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Garon Park CIC our site partners are totally supportive of our work and I would like to acknowledge the commitment of their resources and support which the Board of Directors always place at our disposal. WBGP are in the very fortunate position to also have a number of key supporters who continue to provide funding that allows us to follow our key strategies and here again a heartfelt thanks for all you contribute not only in money terms, but also support and interest shown for our work. In closing, 2024 has been a good year for the charity and we have achieved our continued goal of improving the mental and physical health and wellbeing of the local community while growing the ecological and biodiversity values of the site. The need in the community is enormous, but we are meeting challenges head on, at pace and with scale and we are excited about our prospects in 2025.

Financial review

The trustees report that a number of key developments have been achieved and the charity has seen financial growth.

The charity holds restricted funds for the purpose of continuing work on the Wellbeing Trail at Garon Park, the employment of key personnel as well as for the development of facilities such as a nature school, community garden and a community shed, as supported by the UK Men’s Sheds Association.

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 charity is a Charitable Incorporated Organisation (CIO), and is governed by its constitution.

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

TA Margerison D A Garroway (Appointed 8 October 2024) JJ Burrage CJ Wyatt A Priest

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

C Shiret

Trustee Dated: 6 August 2025

TA Margerison

Trustee Dated: 6 August 2025

WELLBEING AT GARON PARK

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF WELLBEING AT GARON PARK

I report to the trustees on my examination of the financial statements of Wellbeing at Garon Park (the charity) for the year ended 31 December 2024.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

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.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner's statement

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:

WELLBEING AT GARON PARK

INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE TRUSTEES OF WELLBEING AT GARON PARK

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.

Keith Ashton KCA Accountants Limited

22 – 24 Elm Road Leigh on sea Essex SS9 1SN

Dated: 6 August 2025

WELLBEING AT GARON PARK

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
67,919
72,901
Charitable activities
4
14,556
49,834
Net income/(expenditure)
53,363
23,067
Transfers between
funds
10,374
(10,374)
Net movement in
funds
63,737
12,693
Reconciliation of funds:
Fund balances at 1 January
2024
(18,011)
39,881
Fund balances at 31
December 2024
45,726
52,574
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
140,820
11,439
23,603
64,390
31,096
17,628
76,430
(19,657)
5,975
-
1,616
(1,616)
76,430
(18,041)
4,359
21,870
30
35,522
98,300
(18,011)
39,881
Total
2023
£
35,042
48,724
(13,682)
-
(13,682)
35,552
21,870

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

WELLBEING AT GARON PARK

BALANCE SHEET

AS AT 31 DECEMBER 2024

Notes
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within
one year
11
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
12
Unrestricted funds
2024
£
2,169
44,517
46,686
960
£
52,574
45,726
98,300
52,574
45,726
98,300
2023
£
£
21,308
-
3,856
3,856
3,294
562
21,870
39,881
(18,011)
21,870
£
21,308
562
21,870
21,870

The financial statements were approved by the trustees on 6 August 2025

C Shiret

Trustee

WELLBEING AT GARON PARK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

Wellbeing at Garon Park is a Charitable Incorporated Organisation.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's constitution, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice (updated for bulletin 1 & 2) 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)". 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.

There had been an overspend on the support costs during the year, which has caused the unrestricted funds to go into deficit, however, the charity is able to meet its' liabilities as they fall due and the trustees' believe that the charity will be able to continue as a going concern for the next 12 months, particularly given in the year to 31 December 2024 unrestricted funds have been replenished, in the first 4 months of the year.

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 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. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.5 Expenditure

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category.

WELLBEING AT GARON PARK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

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:

Plant and equipment Straight line over 20 years Wellbeing Path Straight line over 20 years or 5 years

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 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.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

WELLBEING AT GARON PARK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

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.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
67,919
-
Grants
-
72,901
67,919
72,901
Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
67,919
11,439
-
72,901
-
23,603
140,820
11,439
23,603
Total
2023
£
11,439
23,603
35,042

4 Expenditure on charitable activities

Direct costs
Depreciation and impairment
UK Youth – Home Away from Home
Donation to Garon Park CIC
Youth ground work
Wellbeing path running costs
PCC Essex – Youth Support
Planting Plan costs
Other charitable expenditure
Share of support and governance costs (see note 6)
Support
Governance
Analysis by fund
Unrestricted funds
Restricted funds
2024
£
12,734
4,485
-
7,000
-
14,320
-
11,295
49,834
13,468
1,088
64,390
14,556
49,834
64,390
2023
£
3,934
-
2,700
6,223
258
-
403
4,110
17,628
29,802
1,294
48,724
31,096
17,628
48,724

WELLBEING AT GARON PARK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

5 Trustees

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

6 Support costs

Support
costs
Governance
costs
£
£
Bid writing
5,940
-
Administration costs
7,528
-
Printing postage and
stationery
-
-
Computer costs
-
-
Rent
-
-
Professional fees
-
-
Consultancy
-
-
Site maintenance
-
-
Accountancy fees
-
1,088
13,468
1,088
Analysed between
Charitable activities
13,468
1,088
2024Support costs Governance
costs
£
£
£
5,940
4,203
-
7,528
23,878
-
-
1,555
-
-
-
-
-
-
-
-
-
-
-
-
-
-
166
-
1,088
-
1,294
14,556
29,802
1,294
14,556
29,802
1,294
2023
£
4,203
23,878
1,555
-
-
-
-
166
1,294
31,096
31,096

Governance costs includes payments to the accounts of £1,088 for independent examination fees.

7 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Total - -

There were no employees whose annual remuneration was more than £60,000.

8 Taxation

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

WELLBEING AT GARON PARK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

9
Tangible fixed assets
Plant and
equipment
Wellbeing Path
£
£
Cost
At 1 January 2024
67,100
13,054
At 31 December 2024
67,100
13,054
Depreciation and impairment
At 1 January 2024
5,500
9,346
Depreciation charged in the year
10,124
2,610
At 31 December 2024
15,624
11,956
Carrying amount
At 31 December 2024
51,476
1,098
At 31 December 2023
17,600
3,708
10
Debtors
2024
Amounts falling due within one year:
£
Accounts receivable
2,169
11
Creditors: amounts falling due within one year
2024
£
Other creditors
-
Accruals and deferred income
960
960
Total
£
80,154
80,154
10,912
3,934
27,580
52,574
21,308
2023
£
-
2023
£
2,000
1,294
3,294

WELLBEING AT GARON PARK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

12 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 At 1 January Incoming Resources Transfers At 31
2024 resources expended December
2024
£ £ £ £ £
PCC Essex/High
Sherrif/ECVYS - 17,425 (17,395) (30) -
Men’s Shed 16,925 - (1,099) - 15,826
Community Garden 3,852 - (2,610) (144) 1,098
Rosca/Norman Garon/Veolia - 43,991 (8,800) 9 35,200
Community fridge 1,161 - (225) (486) 450
Sported foundation 593 - - (593) -
Southend grant 960 - - (960) -
UK Youth – Adventure away from home - 4,485 (4,485) - -
FSJ 463 - - (463) -
Southend Council CIB 7,300 - (6,205) (1,095) -
SOS Community 4,000 - (2,015) (1,985) -
Southend Education Trust 2,000 - - (2,000) -
Sainsbury's Neighbourly 1,097 - - (1,097) -
Essex Community Foundation 1,530 7,000 (7,000) (1,530) -
39,881 72,901 (49,834) (10,374) 52,574
Previous year: At 1 January Incoming Resources Transfers At 31
2023 resources expended December
2023
£ £ £ £ £
Path 1,057 - (258) (799) -
Men’s Shed 18,024 - (1,099) - 16,925
Community Garden 5983 - (2,131) - 3,852
Essex Community Foundation - 2,130 (600) - 1,530
R.E. House Ltd 817 - - (817) -
Sainsburys Neighbourly - 1,500 (403) - 1,097
Southend Education Trust - 2,000 - - 2,000
Community fridge 1,385 - (224) - 1,161
Sported foundation 593 - - - 593
Southend grant 1,440 - (480) - 960
FSJ - 2,000 (1,537) - 463
Southend Council CIB - 11,973 (4,673) - 7,300
SOS Community - 4,000 - - 4,000
Hivedome 6,223 (6,223) - -
35,522 23,603 (17,628) (1,616) 39,881

WELLBEING AT GARON PARK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

12 Restricted funds

(Continued)

Restricted funds are used for the following purposes:

Men’s Shed - for the build of a shed, this was completed in 2019 the expenditure represents the annual depreciation.

PCC Essex – grant funding for specific youth projects centred on socialising and mentoring.

Rosca/Norman Garon Trust/Veolia – funding for the development of a children’s playground area.

Community Garden - for the purposes of building and maintaining a community garden

Community Fridge - for the purpose of providing a food exchange for the community

Sported foundation - to purchase sports equipment

Southend grant - For the purchase of outdoor equipment this was purchased in 2021, the expenditure represents the annual depreciation

FSJ (Fowler Smith and Jones Trust) - funding for sports equipment, games and activity equipment

UK Youth Adventure away from home – Grant to provide underprivileged children access to green space and respite.

Southend Council CIB - for the purchase of IT infrastructure

SOS Community - to fund a transport programme to get users to and from the park

Southend Education Trust - to support the health and wellbeing of local people

Sainsbury's Neighbourly - to run a healthy eating and vegetable growing programme for children

Essex Community Foundation - to support the health and wellbeing of local people, enhance outdoor space and for the purchase of signage

13 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.

At 1 January Incoming Resources Transfers At 31
2024 resources expended December
2024
£ £ £ £ £
General funds (18,011) 67,919 (14,556) 10,374 45,726
Previous year: At 1 January Incoming Resources Transfers At 31
2023 resources expended December
2023
£ £ £ £ £
General funds 30 11,439 (31,096) 1,616 (18,011)

WELLBEING AT GARON PARK

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

14 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Fund balances at 31 December 2024 are represented by:
Tangible assets
-
52,574
Current assets/(liabilities)
45,726
-
45,726
52,574
Unrestricted
Restricted
funds
funds
2023
2023
£
£
Fund balances at 31 December 2023 are represented by:
Tangible assets
-
21,308
Current assets/(liabilities)
(18,011)
18,573
(18,011)
39,881
Total
2024
£
52,574
45,726
98,298
Total
2023
£
21,308
562
21,870

15 Related party transactions

The charity is working with Garon Park CIC & Garon Park Bar Ltd to deliver the Wellbeing Path and the Nature School and many of the grant funded projects. Wellbeing at Garon Park and Garon Park CIC have a Trustee/ Director in common.

During the year the charity transferred total of £49,000 (2023: £27,290) for the development of the playground, youth ground work, events and other expenditure.