**The Phoenix Garden CIO Annual Report 2022 - 2023** 




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The Phoenix Garden<br>**----- End of picture text -----**<br>


## **CHAIR OF TRUSTEES REPORT** 

Another eventful year in the Garden’s calendar with governance and fundraising dominating to ensure long-term security and resilience for Phoenix Garden. The garden lease has been transferred to the new Phoenix Garden CIO and the Trustee board strengthened.  We are also delighted to report that our fundraising income almost doubled this year, through the sterling work of Spencer, Volunteer and Outreach Co-ordinator. 

As we look ahead for the coming year, the ‘Friends of Phoenix Garden’ membership offer will be developed and a community event programme scheduled. We look forward to strengthening our local community offer with a broader range of activities focussing on celebrations and environmental education, linking how gardening activities can help improve mental health. We will continue to ensure clarity in governance matters and the valuable work with companies who support us on our Corporate Volunteer Days. 

We would like to extend our sincere thanks to the London Borough of Camden for their steadfast support throughout the year from CIL grants to much needed Cost of Living grants. Our thanks to Shaftesbury Estates, long-term supporters who 

help us progress with vital garden projects that extend our community offer, the National Lottery for the Little Explorers Pilot Scheme and the many other small, regular contributions made by members of the public who enjoy the unique garden in the West End. 

The financial stability of the garden is a focus for Trustees this coming year alongside completion of projects in the garden, including ‘the mound’, the boot-room and pond development and an extended range of events.  There is much to do and although a garden is never ‘finished’ it just evolves, we look forward to the coming year with much optimism.  With the pandemic now behind us, bookings for the garden and the building are increasing as we enjoy being outside and socialising together. We look forward to seeing you in the garden soon. 

Final thanks to volunteers Garrard, Kate, Rob, Judy, Jenny and Leo for the wonderful work in regularly maintaining, and keeping the garden looking wonderful all year round. 

## **Sue Vincent, Chair of Trustees** 




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Trustees<br>The Phoenix Garden<br>**----- End of picture text -----**<br>


**During the period April 2022 to March 2023 Phoenix Garden CIO had the following as named Trustees:** 

- **Sue Vincent - Chair** 

- **Jeffrey Hopwood** 

- **Tim Lynn** 

- **Garrard Knowles** 

- **Francis Go** 

- **Claude  Asgill** 

- **Catherine Matheson** 

- **Alexander Lloyd** 

- **Simon Bruegger** 




## **The Phoenix Garden** 


Following a busy return to normality after the pandemic, The Phoenix Garden has been a hive of activity this year. We continue to balance commercial hires and high profile corporate events with community activity and engagement, and a dedication to practise and champion sustainable and environmentally friendly gardening techniques to maintain an ornamental garden that provides essential habitat for urban wildlife and a place for city dwellers to enjoy nature. 

The garden remains incredibly popular with visitors both local and international, some specifically to find the location of Tom’s secret London garden from the film “Last Christmas”, others stumbling on us by accident or introduced for the first time by a friend “in the know”. It always brings me great pleasure observing visitors entering the garden, some with trepidation and wonder as if not quite convinced that a garden like ours really exists in the middle of the busy, built up West-End; others with a steely determination to claim their favourite spot for lunch. All leave with a grin and a significantly lighter step. With thousands of visitors to the garden each year, it’s worth remembering that providing and maintaining a publicly accessible space year round is no small achievement and, though I have the pleasure of speaking to a small handful of visitors we receive each year, there are countless others, some hundreds of miles away, whose gratitude for The Phoenix 



## **The Phoenix Garden** 

Garden we will never know about. 

## **Highlight - The Garden** 

After an incredibly hot and dry summer last year, when even our most drought tolerant plants suffered and our lawn turned into a dust bowl, we have been working hard to improve growing conditions as we respond to the challenges of the climate crisis, allowing us to remain committed to our low watering policy. To this end we have introduced many new plants to the garden, focussing on self seeding, pollinator friendly and drought tolerant varieties that have increased our biodiversity and promote sustainable and wildlife friendly gardening techniques. 

We have revamped our compost area, to ramp up production of our own compost and mulch. A garden is never finished and the evolution of the Orchard End to grow and show edible plants and provide foraging opportunities, and the development of the mound and wildlife pond into a space aimed specifically at providing engagement and learning opportunities continues. 

The vegetable patch has doubled and much of the rubble from the perimeter removed allowing cultivation for additional planting. 

We have established a new “Phoenix Bed” in an area of the garden that had become a hotspot for some of the antisocial and criminal behaviour commensurate with our central London location. The Phoenix Bed now has wider wheelchair and pram friendly paths using dug up rubble and has been planted with fire hued plants, waiting for the construction of our phoenix sculpture made from recycled plastic plant pots through participation in a national campaign drawing attention to the environment and climate crisis. 




## **Come & join us** 

## **Highlight - Community** 

Addressing the challenges of both the cost of living and climate change through the lens of a garden, we continue to to demonstrate that a beautiful garden can be both affordable and sustainable, providing free access to a calm space - essential for mental health and wellbeing. This is particularly applicable for members of our local community, many of whom are on low incomes do not have access to their own gardens so are therefore excluded from the typical, traditional garden activities that are taken for granted by so many. 

**We use sustainable ecological gardening techniques that provide quality habitat to support urban wildlife.** 

We invited members of our community to an Easter Egg Hunt, a Summer BBQ and a Christmas Crafternoon complete with carol singers and a Community Christmas Tree - christened Treena Turner by an overwhelming majority vote of those attending. Plans are underway to make these and similar community events a core part of our annual program. We were also able to provide a space for the memorial services of two local residents and long term supporters of the garden, Gerald Levine and Jessica Skippon, installing brass plaques to honour and remember their contribution and a place for friends and loved ones to visit and pay their respects. Though the events were very sad it was lovely to be able to bring members of our community together for support and comfort. 

## **Highlight - Education and Participation** 

In partnership with Covent Garden Dragon Hall Trust, we delivered a series of Intergenerational garden craft workshops, as well as hosting sessions for their Over 55’s Project supporting vulnerable and lonely people in our community. These programmes introduced new people to the garden and created positive experiences that have resulted in increased visits and a 



## **Education** 

stronger sense of ownership and community. The ‘motivational quotes’ signs, made from repurposed pallet wood  and now proudly displayed throughout the garden, are now some of the most photographed by visitors to the garden and a fitting legacy of the wonderful time we all had. 

In partnership with Sofar Sounds, Open City Youth Pathways and the architect of our Riba Award winning community building, Office Sian, we created an event to introduce architecture to hard to reach audiences with an evening of music. 

_“I had my wedding here and it was so magical and amazing!”_ **Holly Upton** 

We have welcomed over 100 volunteers to the garden this year and our core team of regular volunteer gardeners continues to grow with sessions programmed for every weekend. This group ranges in age from 20 to 67, are from a range of different backgrounds, and are reflected everywhere in the garden. They water, sweep, prune and plant through all weathers. They share and learn new skills. They are fearless advocates and supporters of the garden and help ensure that we are open from dawn till dusk, seven days a week, including Christmas Day! I can’t thank them enough for their hard work and dedication and am constantly passing on the compliments of well wishing visitors. 

## **Highlight - Events** 

In May we hosted Plants for Peace, a fundraising event in partnership with The Flower Laboratory. Coordinating a huge amount of donated plants and items, live music and food, involving over fifty volunteers and over two hundred attendees, we managed to raise just over three thousand pounds for the Ukraine Crisis. 




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Phoenix Garden -  events<br>**----- End of picture text -----**<br>


The launch of the Elizabeth Line highlighted remarkable destinations near each station it served and The Phoenix Garden was chosen to represent Tottenham Court Road, with students of Soho Parish Primary School displaying their beautiful bunting throughout the garden. 

This year saw the busiest Open Gardens weekend on record with over a thousand visitors during the course of one weekend, many being exposed to the garden for the very first time. Once again we participated in the open houses weekend with almost 200 attendees, and were joined by our architect Gurmeet Sian, to deliver presentations to guests about the history, identity and role of the garden, embarking on constructing a community building, its environmental credentials and how the building serves and supports the work of the garden. 

the guests had departed) to launch the London premier of the new Thor Movie. 

We delivered three pop up versions of our very own Phoenix Garden in office spaces across London for PR company Good Loop, generating not just income for the garden but also an abundance of plants that could then be enjoyed by our visitors. 

We were chosen to host and talk at an event for Social Farms and Gardens on community gardening and wildlife friendly gardening and by Action Funder for a B-Corp event exploring funding and corporate social responsibility. 

We were chosen by Disney to host a wellbeing event complete with gong bath, matcha smoothies and goat yoga (very much enjoyed by our neighbours and their children once all 





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Phoenix Garden  future<br>**----- End of picture text -----**<br>


## **Focus Area - Relevance** 

**Biodiversity:** We are a completely unique place in that we support an extraordinary variety of wildlife, insects, amphibians, fish, birds and the occasional visiting mammal, in a dense urban environment. To calculate the quantifiable value this we are partnering with both City Bridge Trust and Camden Council to carry out a biodiversity audit which will provide some protection from anything that might threaten the garden and provide insights into how we can improve habitat to encourage and support a greater variety of wildlife for the enjoyment and edification of our visitors. We continue to grow as wide a variety of plants as possible and are programming a project to transform the old, filled in sandpit into a bog bed which the garden does not currently support. 

**Access:** Nobody should be prevented from accessing the garden and enjoying it in a meaningful way. Work continues to widen paths and repair sunken surfaces, ensuring that every part of the garden is wheelchair accessible and creating a raised sensory bed for our hearing and visually impaired visitors and those working at wheelchair height. 

**Partnerships:** We are further strengthening our partnerships with Covent Garden Dragon Hall Trust and Covent Garden Community Centre, allowing us to benefit from shared support, resources and experience, and maintaining an in-depth and thorough understanding of the emerging needs of the communities we serve, ensuring that no one slips through the net or gets left behind. 

_“An oasis of calm where all flora and fauna are accepted”_ **Carbonfibre Canary** 



## **What you say...** 

_“A real gem of tranquillity and a beautiful garden in the heart of London. Offers respite and contemplation for all - so well maintained and looked after - clearly beloved by the community. Go along and see for yourself.”_ **Dominic, Visitor and Google accredited local guide** 

_“Thank you for being such a hero on the shoot. I have fallen in love with the garden! and look forward to cooking up some plans on how we can work together again.”_ **Gillian,  The Flower Laboratory** 

_“The people working and volunteering in the garden are lovely. They all have been so nice and genuinely helpful to me especially as a neighbour to the garden. They all went out of their way for me recently as I was going through challenges, they were all so supportive, despite having all their own pressures and their own commitments.”_ **Anne, local resident** 



_“We were in the lovely, hidden Phoenix Garden. A charitable established community space in a blessed unimproved hidden nook within London’s increasingly dystopic, redevelopment-ravaged heart”_ **Luke Leitch, VOGUE** 

_I’m almost afraid to review this little gem in case people find out about it. Such a peaceful little garden. On a warm sunny day it is to be found full of local office goers with their lunches. On a wet day it is a perfect place to go for some beautiful isolation time surrounded by nature. Hard to believe it is in the very centre of_ 

_London_ 

**Shane C** 





**The Phoenix Garden CIO 21 Stacey Street St Giles, London, WC2H 8DG www.thephoenixgarden.org CIO Number 1178847 email: admin@thephoenixgarden.org** 



THE PHOENIX GARDEN CIO
Reglgter•d Charlty No: 1178847
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 March 2023
DAVIS. BURTON. WILLIAMS & CO.
Chart9rod Cortifiod Accountant8
Offlco B11, Sutton Bu81n988 Centre
R88tmor Way, WallSroton
Surrey, SM6 7AH

THE PHOENIX GARDeN CIO
Rèport and accounts
ConteTrts
Reference and ¥dmlthtratlv& details of th8 Charfty, hs Trustees and advl&or8
Res￿ of the Trustees
24
Independent ex8mlnerfs reF
Stalernonl ol Flnanclal A¢tlvlllo8
B818￿ Sheot
Not08 to the accounts
7-11

THE PHOENIX GARDEN CIO
Rofor•nc• And Admlni8trallvo D•tslls Of Th• Charlty, Its
Tru8t¢•s And Advlsor•
For thè y•ar èrKlad 31st M•r¢h 2023
Trustéos
Garrard Kno￿e5
Su8 Vincent
Jeffrey G Hopwood
Timothy Lynn
John QIJKJ
Franc58 Llovert Go
Claude Asglll
Calhgrlne Math88on
Alaxander J Llowl
Slmon Bruogger
Chvlty R•gl•t•r•d Numb•r
117884T
Prln¢lpal Offlc•
21 Stacty Street
London
WC2H 8DG
A¢¢ount•nts Ind•p•nd•nt •xamln•r•
P R Wllllam8 FCCA
Oavl8 Burton WillthB & Co
Offlce B11
Sutton 8u$ln•88 Centr•
Re81mor Way
Wallln9t¢)n
Surrey
SM6 7AH

THE PHOENIX G￿lDE*l CIO
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THE PHOENIX GARDEN CIO
Rèport of th• TN•teeg far th• year end•d 31 March 2023 Iconllnuodl
Flnanclil R•vlow
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Approved by orderof th¢ memb•ri ol the Board of Tiwto0• aTrJ on t￿[r bghaf by.
Sue vin￿
Chair
D8to.' 2311112023

THE PHOENIX GARDEN CIO
Ind0p￿dent uamln•rn report
Ind•p•nd•nt ￿arnIn•￿* r•port tr* th• Tnwl￿ of Tho Pho•nlx Gard•n CIO Ph• ¢h•rityl
I report to tha ch8irty Tnjstees on my axaminthn of the acco￿18 ol Ihe Chaflty lor th¢ y•ar ondod
31 Marth 2023.
R•spon•lbilltlM and th• kn1* ol r•port
As tho Twsteès of the Charlty {and its threckrfs for th• purposes of company lawl you are
spoD¥lt4e for the prewatlon of tho accwnts In accor(18￿¢0 wlth thé r8qutr¢ments of lh8 Compantos
Act 2008 (Ihe 2000 Act)
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of the 2006 Act 4nd are ellgiblè for Independenl •x8minallon, I in re8pect ol my 8xanNnallon
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tho 2006 Act,. or
th8 A¢¢ounts ¢Jo not accord Iho89 ￿¢Ords., or
the a¢￿unt$ ¢JJ not comply wtth the aceounllng wulrem•nl8 DI Boctlon 396 of th• 2C
Act olher thèn any requlrernenl that tho acco￿119 gfve a 'lru8 and falrf ¥1￿ vthlch18 not •
maltur Con￿dered as part of an Indep•nd¢nt exarnlnation,. or
tha a¢¢ounl8 havo not b•en pr8p8rnd In 8ecord8ncè wlth the method8 and prin¢lyo¥ of I
S¢g18ment ol Recommended Practlea for 8¢counllng and reporting by charltlsg18Okab
lo ¢h8dtieB prepadng thelr accounts In o¢cordancg wlth the FlnarKL81 R•portlng Standord
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I hav• no edncem8 and hav• com• a¢ro88 no oth¢r m•tl•TS In conngctloi with thfj •xamlnatlon to
whlch atlw)Ilon 8hould b• drwwn In IhO8 r• kn OTd•r to enat4e a prcy•r ￿dorStandIng 01 tho accovnl•
Thly report Is rnad8 sow to the CharflV8 Tru818es, as 8 t￿y, In accordancè wNh Part 4 offh•
Charllb8 (Accounts and R•purtyl Regulat￿nS 2008. My work has boan undert•ken 80 that I mlohl
81818 ¢0 the Charltle Trust808 those fflalterB l am requlred to 8t8t8 to Ihem In an Ind8pondgnl$
oxamln8rs roport and for no clhor purpos8. To Ihe fullest exl•nl pem)ltted by18w, I do not aocept
assume 18spon$ibillly lo ¢knr than th& Charrty the Charlly'8 Tru8to05 48 a body. fcr my
work cn this réport.
P R WilliAmB FCCA
Davis Burton Wllllams & Co
Offlce 811, SL￿on BUSI￿88 Contre
Re3lfflor Way
Wallington
Surrey
SM6 7AH
Date.. 13111

THE PHOENIX GAROEN CIO
STATEMENT OF F*I*J4CIALXTIVIYIE8 FOR THE YEAR ENDED 31 IIARCH 2023
2013
Tot*1
Fund•
2022
T¢A•l
Uni•8trlct•d
Fund•
Inromlng r••our¢•• from:
grants
37.734
37,734
86.558
03,149
{￿h•¢ Iradng acthAIo8
Totsl Incomlng r••our¢
108.235
Exp•ndltur• ¢Jn:
Chorft8bte ath￿ti
79.916
79,918
39,699
Totsl •xpnd•d
7è.916
79.916
N•t mo¥•m•nt lThlund•
44.374
44,374
68.536
R•conclllal1￿ of fvnd•'.
Tc481 fund8 t￿ght
Nat rMv•mffii In
TOTAL FUND8 CARRIED FORWARD
lof,￿3
101,803
44.374
140,177
33.287
Tts 8tgtemenl of flnKi4 I￿lU(lea dl galn8 and ts501 r•coqnlu•a In lh8 y
T￿ ￿t•S on pag•8 7 10 11 frym wrt ol thw• iithm¢nt•

THE PHOENIX GARDEN CIO
alanc• Sl*•t ￿ •t 31 h1arch 2923
2023
2022
Not
FIXED ASSETS
ranglblg a8$0t8
CURRENT ASSETS
Debt￿$
Co¥h 01 bank and kn hand
13,EQS
136,147
149.662
26,804
76.972
103,776
CREDITORS
ArnoLbnt# faming du8 wfthln ong
10
N•t ¢urr•ni au•l•
140.177
101.534
Tot￿ n•t •M•l•
146,177
101,803
FUNDS
Unr08tdcted lund8
146,177
101,803
TufAL FUND8
148.177
TM ffin#rKlal $l•t•m•n16 wère approved by the Board ot Tru8ts08 arKI w• &gned on b beholf by..
Sue Vlnc•nt- Cha
Joffroy G Hoo%frJd- Troa6ur•r
Data.. 23 November2023
The nctss on pug•8 7 10 11 Iijmi part of these I￿￿CIal $￿t￿Onts

THE PHOENIX GARDEN CIO
Not•8 to th• Flnanclal St•t•ment8 for the Y•ar ended 31 Ma￿h 2023
1 G¢n•r•l InftKmatl+
Tho p￿enIX GardBn CIO IB a Ch8rflats￿ kntrjrporoted organl8alkM that h98 bew veg18twed
nce 17th Juty 2019. See pwe I for al refor8r￿ aNI a(kn(ni5tratlv8 detsll8 01 tho charlty.
2 Ac¢ountlng polle￿#
2.1 BMIS of propwatlon of Iln4ncl•l •tét•m•nts
Tha financial $tAi8ment$ hav8 b8en prep8r8d h accLJrdancè %wlh Ihe Charliles SORP
IFRS 1021- Ac¢owthw 8nd Rewiing by CharltFes'. Sta18menl cl Recornmendad Practlc4
apN[ca￿e lo charilias pr8p8rfng th8lr eccfjuni8 In 8ccordar¢¢ v41th the FknancK81 Reporting
StarKlard applrAbb in Ihe UK aThJ R￿UbliC ol Irei8nd IFRS 1021 leffeCU￿ 1 January 20191,
lh* Fln8rKi81 ROporti￿ Standw4 gppllcable In Ihe IJ< And Roputrkn of Irel&ThJ IFRS 1021
and th8 Charfll88 Acl 2011.
The Phoenlx Garden CIO maot# Ihg d8finilt(n of a publlc ￿￿nefi*8n1rfY under FRS 102.
A88atÈ and Il&bIli￿*s are Ta￿D[SOd at histo￿¢#1 or Ir￿saCt￿)n v81uB unlejs
oltthi1o 8tstod In tho 8￿Cl￿tINj polkv.
2.2 Goln9 con¢•rn
Afier makhg gpwoprlate 8rWul￿aB. th8 TnMl881 have a IBOi￿OI￿e exp0cl8t1c￿ thgt tho
Charfty h85 a1￿qual0 T￿r£85 to ccMtSnu• In 4J8r8tlon81 ex4stonc8 for th8 foregeeab
fuiure. For tN% re88on, Ihey c01th￿ to adopt Ihe 90illg concgm b818 in prepathg thé
fina￿￿?181&ternents.
2.3 Incom•
All lrteorr￿ ￿ rewnl8od once tha Ch￿tY hos enlbtlem8nl to incoma. probabl•
Ih81 tho Ir¢ome *411 be recelved and Ihe amount ol In¢on* rocefvabk ￿ ba m8#sur8d
Tdlabty
Grant8 Are I￿1￿d kn thg Stolgmonl ol financ1818ctlvt￿B on g wo5¥oble b8018. Tha
bèLqnrA ol Sncom8 rec4lved lor sp￿Irl¢ purp0608 bul nol oxpqnd8d Ihe p8rfod18 8htrM)
In tho rglevanl lun¢l8 on tlw 8449￿ Bheet. Wherè Incoma tx recdved l) arfvartg of
•ni#K9ment of r8cW, I(s recwllon IB daloned ond Ind￿ In crgdllorn 8B deferred
Incom8. Whore onl11￿M00t occurs tth Incorne Is rtscebved. IhB incorne ￿ pxcru*J.
Gn3 In khd donat8d for d181￿1￿1kyn are Induded ot valuguon and racx)gnlbgd a8 Income
when th•y dlslffknrted to proJ8c18. Glftg donoled for res01e are InC￿ed H8 kncome
gn Ih8y ar• lold.
InrAmg lax recoverable In ralglon to donatlon• underGfft Ad or d8¢dJ of coverwt
1$ r8cogn5B8d at lh¢ Umo ol Iho donallon.
(Xher Inc￿8 Is r8cognl88d In Ihe perlod Is r¢c•￿able oTrJ to •xtsrrt Ihe good8
havo baan provld8d or on coMr￿10n of thè i¢rvke.

THE PHOENIX GARDEN CIO
No¢•$ to thg Flnanclal Statsments for the Yeaf enqled 31 March 2023
Ac¢ounting pollcl•• leontinu•d>
2.4 Èxponditufe
Expendlluro Is ￿￿j￿9¥d t￿¢• there Is a18gal or constTUCtlvo cdlgatkn to transler economic
benefit to a Ihir¢J party. it is probable that a transfer of economlc banofits wlll bè required In
settlement and amavnt of the obllgation can be rneasured rollably. Exp•ndllure18 ¢lasslfle4J
by aclfvrty. The co¥t¥J of each activity 8r• made up of the total of dlro¢t costs and shared costs.
Includlng support co8lB Involved in undertaklng each 8caivity. Direct ¢￿t3 attributsble to a slngk•
actlvlty ar• allocated diroclty ￿ thal activity. Shared costs whlch ￿￿t￿bUt& to than on•
•ctivlty suppcKt costs wthich are not ottribulable lo a slngla Actlvlty ale apportbnod b8th•n
th08& 8ctfvitles on a basis conslst8nt wllh the u88 ol r8sources. Central Staff costs arg •llocal#d
on the ba3L8 ol Ilme 5pant, 8nd depreciation charges allocated On the Portic￿ of th• assèt's uso.
Exp￿dIlur8 on charltabl& 0¢1￿151￿•01s Incurr•d on dlr•¢Uy undertaklng lh• 8Ctlvltlo9 whlch fwther
the Charily'$ obi¢¢bv•$, as wdl as any 88sodat+a sUPPOrt C08tB.
All ex￿ndItUrn l¥ Inclualvo of IrreLxw•r•bl• VAT.
2.5 T•nglbl• flx•d •M•ts and d•pr•d•tlon
Tangible flxed a3S8t3 costing £SOO e/ mor• *ro capltallsed and rgwnlggd when futwe •conomlc
b￿•￿19 ar• probable and th& ￿$1 or v84ug ol the esset can bo m￿sured rdljbly.
T8ngiblg fixed aBBet8 are Inltlally r8COgnlBed at coat. Aftér r8cognillon, undor th• cost model.
tanglbl8 fixed a8sels aro mo8sured #t cost ￿8S 8ccumul8t•d depreclallon and any 8￿umulated
ImpBlrrnent ths8s. All costs Incurred lo Ixlng a tanglt4¢ fixed 4$801 Into Its Inlondgd worklng
cond11k￿ should b• I￿rYO¢d lh• m0asufem￿l ol co81.
Depreciation18 chargad so 8$ lo ullwote the cosl of tan9ible flxed *&ael81898 thatr resth•l v•lu8
ovgr thelr esllmated u￿lu1 Ilves, ullng the stralght41rn method.
Oepreclallon ￿ Fxovldod on the fc41tywlw ba$ls:
Pthnl and mAchln
. 33 % Str*ht Lln8 8a818
2.0 D•btor•
Trade and other debtors afo rwn+wd at tho 8èttl•mwrt omount after •ny Ir8d• d8cwnl offerfra.
Prepaymonls are valued at (he ?mounl prepald net ol any tr8d• dlscounl due.
2.7 Uabllltl•• and pro¥l•lon•
Llabllitkn are rocognlsed wh8n ther¢ Is an obllgatlon al th• B8lan¢• Sheot dale as 8 r8suM of a
pa8t event. It Ss probable that a tranBfer of oconomlc bgneftl wlll In s¢ttlemgnl , and tho
amounl of Iha ¢8n bo 08tlmated r&llabty.
Uobilltes ar8 raeognl$ed at the t*nOL￿t that th• Charlty antk5pates It wlll to Mtlkn th8 d•bt or
the anTryJnl11 ha3 received as advancv4J p¥Yrn￿1u for th• goods or 6•rvi¢&$11 musl provlde.
Provt$ion$ are fflea6ured 8t tha b&sl aBllmal8 of the amcyJnt8 requlrod to 8etll8 th8 0bl1g8ti￿.
Whoro the effect of the Ilrne value of mlxw 16 materfal. Iha provlsiffi18 based on the w880nl value
of thosg 8mount5. dIsc￿nt•d at th8 WfrtBx dlscouTht rat8 th&1 r8fi¢cls th8 risks sp8clfic to tho
118￿1￿y. Thè unwlndln9 of the d18¢￿nI15 recogni￿d In thg Slalwnonl of flnanclal as
flnanco cost.

THE PHOENIX GARDEN CIO
Not•s to ¢h• Flnanclal Statements lor Ihe Y••r •nd•d 31 Marth 2023
3 Incomo from don•tlon• and l•qa¢l
2023
Unr•Btrlct•d
Fund*
2023
Total
fund•
2022
Tot
l￿d¥
Sub8&tylon8 arKI th•n8th)n8
Grant8
&milar IT￿thI￿J wuro?
5,798
30,240
1,698
5,798
30.240
1.698
2,678
54,005
6,466
4 Incom• frorn olh•rtsrdlng aCtlv1tl••
2023
Unr••id¢t•d
F￿d•
2023
Tot•1
fund•
2022
Tot•1
fvnd•
Funth8181ry •v•nts
88,$56
45.oe8
86,
86,55
B Aholy41• ol•xp•nthur• by •ctMtI••
2023
2023
Granl lundlng 3upport
2023
Totsl
2022
Tot•1
lund•
8.274
71,642
7B,918
8,274
T¢tsl 2022
1,573
38,126
AMly•l• of •upport
2023
Total
fund•
2022
Total
lynd•
I￿11••
Staff C4Mt•
3e,211
289
1,436
4.6C¥)
938
4,320
428
1,548
36,211
269
1,43S
4.500
938
4,320
428
1,546
12,714
518
1,108
2,180
720
Depraclalon
Tel&￿￿•
AccounlBncy
Bookkoeplng
Man&J8mèni & 8drnlnl8tr&￿0n co818
AthqrtI￿rwj and mathotirKJ
Iniurance
Intere8t
Rep81
L89818XPW8OB
Other olfKY costs
costa
C&)suI￿aY
k fee8
1,455
8,614
8,614
528
168
6.927
12.881
341
12,881
341
431
181
71,642
38,128

THE PHOENIX GARDEN CIO
Noto8 to thè Flnanclal Slaloments for tho Yoar ended 31 March 2023
6 Staff c￿ts
2023
2022
Wages and salaries
Secwity costs
Defined contribut￿n pens#)n costs
10,606
955
240
11,801
T1￿ averag? monthly number of employee8 durlng thè year w89 as follow8:_
2023
2021
Employees
Ernployee left Aw$1 21
No employee recdved remuneratbn amwnting lo m¢ye than £80,000 In ellher yeir.
No key management p8r80nnel have recelved femunaratlon in the yw.
7 TruJt•••' r•mun•ratlon and •xp•ni
t￿ring the year. no Trustees received any remunerallon or other bonefits {2022- £NIII
Durlng the year, no TN81•8 expenses hove been Incurred12022- £NIII
8 Tanglbl• Flx•d A•••t•
Plant and
ma¢hln•ry
Total•
COST
Al 1 Apill 2022
Addlllon8
Di8P08818 In year
Al 31 Mareh 2023
1,570
1,570
1,570
oepRECIATION
Al 1 Aprll 2022
Charge for year
On disposal8
Al 31 March 2023
1,301
269
1.301
1.s70
NET 800K VALUE
Al 31 March 2023
Al 31 March 2022
26
269
10

THE PHOENIX GARDEN CIO
Notss to the Flnanelal Slatomants for tha Year ended 31 March 2023
9 D•btor8
2023
2022
Du• wlthln on• y••r
Trade debtors
The Phoenfx Garden Association
13,485
20
16,784
10,020
13.505
26,804
10 Cr•dltor8". Amounts falllng du• wlthln t)n• y•ar
2023
2022
Trade credftor8
Aecru#
1,255
2,220
79
2.160
3,475
2,239
11 Stat•ment of fund•
8•lJnc• ai
1 Apfll 2022
B41•nc• at
Exp•ndltur• 31 M•r¢h 2023
Incom•
UTrr•8trlct•d fund•
Genwal fund
101,803
124,2
{79,918)
146,177
TOTAL FUNDS
101.803
124.2
79.9
12 An•ly•l8 of n•t a8••ts b•tw••n fund•
Unr•8trktod
funds
2023
Total
Fund#
2023
TangltAe flxod a88e18
Current a58et8
Crodltor8 duo wlnlln one ￿ar
149.852
{3,475)
149.652
13,475}
TOTAL
146.177
146,177
13 R￿at￿ porty tran•acilon¥
The charity has r￿1 enleied into any related party trans8Ctk)n8 durlng the yew, nor are kn any
oulstanding balance8 O￿n9 bets¥een related partlo8 and the charlty 88 al 31 March 2023.

THE PHOENIX GARDEN CIO
Reglgter•d Charlty No: 1178847
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 March 2023
DAVIS. BURTON. WILLIAMS & CO.
Chart9rod Cortifiod Accountant8
Offlco B11, Sutton Bu81n988 Centre
R88tmor Way, WallSroton
Surrey, SM6 7AH

THE PHOENIX GARDeN CIO
Rèport and accounts
ConteTrts
Reference and ¥dmlthtratlv& details of th8 Charfty, hs Trustees and advl&or8
Res￿ of the Trustees
24
Independent ex8mlnerfs reF
Stalernonl ol Flnanclal A¢tlvlllo8
B818￿ Sheot
Not08 to the accounts
7-11

THE PHOENIX GARDEN CIO
Rofor•nc• And Admlni8trallvo D•tslls Of Th• Charlty, Its
Tru8t¢•s And Advlsor•
For thè y•ar èrKlad 31st M•r¢h 2023
Trustéos
Garrard Kno￿e5
Su8 Vincent
Jeffrey G Hopwood
Timothy Lynn
John QIJKJ
Franc58 Llovert Go
Claude Asglll
Calhgrlne Math88on
Alaxander J Llowl
Slmon Bruogger
Chvlty R•gl•t•r•d Numb•r
117884T
Prln¢lpal Offlc•
21 Stacty Street
London
WC2H 8DG
A¢¢ount•nts Ind•p•nd•nt •xamln•r•
P R Wllllam8 FCCA
Oavl8 Burton WillthB & Co
Offlce B11
Sutton 8u$ln•88 Centr•
Re81mor Way
Wallln9t¢)n
Surrey
SM6 7AH

THE PHOENIX G￿lDE*l CIO
R•port of th• TrI￿t￿* lor th• y•w •ndod 31 Alwch Z023
Th8 TNst¢os th￿r 4nn￿l report togelh8r the fin8ncbal 818tornants of the C￿￿tY far the
year 1 ApAI 2022 10 31 Mafch Z023. Tllg annu81 report swves the purpo88$ ol boih a Twstees.
r8POrt a (JlroGlois' report company18w. T1￿ Tru818es confirm Ihal Ihe annual Fepm and
fiTr8nclal Slatgmen15 01 Ihe charltsb* wmpany compty %￿¢h the Lxjlr￿I slaiulory req￿rementS,
Iho requlr8menL% ol the ehaFltabl• cgmpanVE wvemlng dowmenl and thè pmvisbns ol tha
Sblement ol Reeommende(t PracUc8 ISQRPI appllcable to ch￿1￿88 prepaikn9 thar In
accordance wllh tho FSnanclal Raporury Sthndard appllcable In the UK ar* Republlc 01 Irel8nd
IFRS102lleffe¢¢hfe 1 January 20191.
tn 8elUNJ objec￿VaS plannlry for acl￿￿08. Ihe Twstees have been qlwn I￿8 cJjn￿d8rallm to
geDeial guhdance publish8d by the Charlly COMM￿S1on relallnll to puNlc bertenL lAd￿J1￿j iho
gU￿anCe,PybllG benefit.. fur￿Ing 8 tharlty IPB21'.
other &v&ntrul ygar In Lh8 Gard6n'$ calendar wvwnance and lundral$ing domlnalhg to
Insure bng-18mi 80¢ty1ty YffKI re￿Ilence for Phoènlx Garden. Tho gBrdon1888& has b•bn
tran5feired10 the now Phoeniy Gbrden Communlty Interest Crknpany theTwsl88 bwd
slren9ih8ngd. WO o¥e a150 deligh1￿ 10 report ￿81 our lundra151Dq income almost IN8 ￿•1.
#￿0Ugh Iho iiorflrvJ of Spwr h ￿.¥ rob 88 Volunteer and Outr88th C0.or¢JI￿l0r.
we Ic•Jk 8hè80 forltto comlng ye8r. thg'Frkpnds of Phtsenlx Garden. ￿￿￿er$￿1P offer*lll be
dovobped Jnd a eAmmunSty ovenl tyogr8mm• ￿11 be %h8dul8d. Wg ItsDk frrtward lo $tr¢ngthonlNJ
ow ￿1 commvnity¢ffor a broader fang0 ofacllvlty•$ PArflculArty fo£usslnu on ¢debr&lon8
nd 8nvlronm8nial educfilknn. Ilnklng how gardenlng a¢lfviUe5 can b￿&￿1 peopkn wllerlry from l)
he￿1h. Wa ￿11 rx)niiN8 en5ui8 ¢lailty gov8man¢8 marters and conUr¥J8 tho v8luBble
th Comp8￿0& vkno 8UPPQrt US Dn rxm Coiporaitr Vdunleer Da￿.
WOWW￿￿ Ilke ￿ extend tyjr 8lrrtQf8 ￿kS b th• London Borowh ol Comdfjn lor Ihdr steatha$l
8UPPOrt trr4uohoul Ihe year from CIL granls to mwh nveded Co81 ol Livlno granls. Our Ihank$ 10
Shg1188bury È818tO8 our lonp-lerm supporttr5 he* u8 Pfogrèss ￿1h ￿la1 gard8ft wolBcls Ihal
extend our Gornmunity offer. lh8 Naibn81 Lottery for Ihfj Llllle expknr•rs PIP01 S¢heme aTrJ tho m•ny
Qlher small. r8wLqr c4)nirtb￿￿r￿ mad6 by m•mbw$of the publt enjoy the unlwo p•rden I
the Wesi El￿.
Th• finandal >tablllty of the g•rden Is a locus forTruslees Ih18 comlrtll ye8f alongslde ￿Mpl￿0Th ol
prol8cls In IhB 98fden. IndL*llrvJ'lh8 mounLI'. tho booi.r¢om pond d8vdopmertl Br￿ gn
exlonde(S rango 01 ovÈnl&. There15 much io do and 811hough 8 9orden15 n8w'flnlsh8d'11 lusi
•wl¥es. w8 look fothrd to the comlng y¢ar much eplthl$m. Wlih Ihe pondemi¢ rK)w bohlnd
u¥. booklng$ fvr ￿rden and thè o￿ld￿9 ar8 InL¥ea$ing 4$ we enjoy b•kKJ wtohje and
$odalI￿r￿j log&I￿r. Wé look foThYgrd to wln9 In Ihe gorden so￿.
Fln&l th•r&6 to vOlthn￿r¥ Qarrard, Kate. Rob, Judy. Jemy and L80 lor
u14rly maintsknln9, #nd kgeplng the garden knoth9 %4VnO0rf￿ al y•ar round.
C￿￿**br• ObJ•ctlv•*
To provttle #nd mahthln lor as￿￿1 In ihe prO￿8￿On 4n(I malntenance oll wbli¢ Ga￿en8 and ¢pen
8p•ces foi the use 8nd b￿41[1 of the Inhabllanii of Co¥enl G8rdgn ond 011￿8. kn ihe HllereBt of
uodal w811are ar%1 ¥Yilh Ihe oblecl ol ImwO￿ng condlilons 011119 for the sald Irth•tyl•nts Ind oknor810
cre8t• and MAIn￿kn sullabkn hSkn.ta￿ lo gupport an¢ *11¢￿0.
Al80 lo pmmoi8 the bwefit of the Inhabllanls ot ¢oY•nt Gardèn 8Tr1 Soho laTrY Ihe swffjundlng
re81 nelghbourhood by a¥s￿allr¥a loggiher ltte B81d Inh8bitsn15, bcal AulN)rfles. ¥olunlary and
olhgr organlsaliffi5 In a common effort 10 8dvanc& •du¢8Uon and Pro￿68 fadlllles In Ihe Inipr061 of
•oraol w•ffaro lor r￿real￿Tr￿ •ntl Id#ure

THE PHOENIX GARDEN CIO
Rèport of th• TN•teeg far th• year end•d 31 March 2023 Iconllnuodl
Flnanclil R•vlow
Durtng th8 ye¥. income of £124.290 was rgcofv8d12022 - e108,2351. ExperKIMur• wa8 £79,918
- £39,699). Tho surplu8 £44,374121J22- ￿￿luS of£68.S361.
The Charlty h•s a Re¥er¥e& pjlcy. lo bulld up an unr•sirftsJ rgservo of £30,OCQ.
The wf88trlcted lunds 81 the year wero £148.177 12022 . £101,8031 gnd th9￿ W•te
res1r1￿ed f￿￿5 in •ithar y•f*.
Goln9 Conc•m
Alter maklng approwalo Mqukn'es. thtr Trustaa8 hav• 8 refr8e￿&ble expuclal￿n IW th• Charlly
hos ad8qU8t8 re8our¢o8 to tvnlinue In operalb)nal •x4Jlence lor Iha forn888&b￿ lutw•. For th
r8a8on. Ihey Gonb'nuo to *Jopt lh8 wlng eon¢•rn bas1$ In prnparfrs finand8161at8m8nts.
structurn. gov•rn•nc• •nd m•n•g•mw
•. ¢On•tR￿￿on
The wvomlThJ doclttnent of Thè Phoenix Gorden CIO18 th• flo- FoLnJ•lknn re9￿tIr￿a 19 Jun•
2018,.
M•thod8 ol •ppolntm•nt or•h¢tlon of TnMt•
Th8 conslltutlon of th& charfty provld88 that V8C8n¢ie8 may b8 fl￿d by 8 8knple m•lorty docwon of
lh¢ membern of the ch8rily at an AGM or by 8 8implt Ma￿rItY of th• truptee$ ol Ihe charly.
All pro$p•th• aro In¢w¥￿￿e0 by at knalt 2 tru8teeB ￿01 to belng pro￿￿￿￿ lorelectton.
Tru•to08' r••pon•lbllMI
Law appllcbb to chadlig$ In Eng18NI and Wale8 roqulr88 th8 tr8Ute05 to kyepare fln8ncl
#taloments lorg8¢h Ilnanow yeqr whlch glve 8 true ond lalrview ol Ihe i￿o￿lrI) reuourcoi and
oppllcallon ol Ihe FeJourc88 ol Iha charfty durlng the yoBr and or rts $late of affiirB and tha ond
th8 year. In pro￿1￿9 financ￿1 sl&tem•nl8 pl￿ng 8 trué aTrJ foir vlew, trtAt•é¥ ihouh11011
bo81 prA￿lee ar
S•ltct suitable accountlTrJ PDlicles then apply Ihem GDnsiBlently
Mak• jud9&meftts and Ostsmotes that gr¢ re8$onpbkn aTrJ pr￿an1
Prep8re Ihe financial 8t8l8m0n￿ Cn tho goiThJ ryjncein ￿010 IB h4pprowlBte lo
pre8um0 Ihai Ihe tharbiy wll corfnue kn ¢Jporaiion.
The trust￿8 arn rewnllibkn lor *eeplr¥J proper occountlng r8cord$ ￿kh dincbs• wlth reason#tAo
occumey Iho fin8rKlal poÈillon of th• charty whlch onablo Ih6m to ascortaln It¥ ￿nar￿al
poslllon and to en$ufg th81 Ilnanclal Btal•ments comply ￿th tho Chorltle8 Act 2011, tho
Charlll88 IAccoLmts & Reports) R•gulallonB 2008 the TWBI Dvod. Th•y 8re •180 ro&pon#lbl8
ror s8feguardlry the a88et8 of the ¢hgrtty and honce fov t8klng real0na￿e 8lepJ forthe prevontbn
8rn1 dotxtbn of fraud aTrJ ot￿r 1rrtyullrtti￿.
Approved by orderof th¢ memb•ri ol the Board of Tiwto0• aTrJ on t￿[r bghaf by.
Sue vin￿
Chair
D8to.' 2311112023

THE PHOENIX GARDEN CIO
Ind0p￿dent uamln•rn report
Ind•p•nd•nt ￿arnIn•￿* r•port tr* th• Tnwl￿ of Tho Pho•nlx Gard•n CIO Ph• ¢h•rityl
I report to tha ch8irty Tnjstees on my axaminthn of the acco￿18 ol Ihe Chaflty lor th¢ y•ar ondod
31 Marth 2023.
R•spon•lbilltlM and th• kn1* ol r•port
As tho Twsteès of the Charlty {and its threckrfs for th• purposes of company lawl you are
spoD¥lt4e for the prewatlon of tho accwnts In accor(18￿¢0 wlth thé r8qutr¢ments of lh8 Compantos
Act 2008 (Ihe 2000 Act)
H8vlThJ 88li6fied myself that Ihe account8 of the Chw6ty ar& not roqulred lo be audlled und8r Part 18
of the 2006 Act 4nd are ellgiblè for Independenl •x8minallon, I in re8pect ol my 8xanNnallon
of the Chgrttrf8 Jccounts carr￿d ojt und¢r Sec￿N 145 01 the Chariti8s Acl 2011 Ilh• 2011 Act'i.
In ¢al￿ng out my examlnatknn I h4ve follth¥•a Ihe dIrec￿on8 oven by I￿artY CcmmissKJn wder
sactlon 14515Xbl ol tho 2011 Act.
Ind•p•nd•nt •x*nln•r* •tat•m•nt
I have ¢omF481od my &xamknoIl￿. I cDnfirrn that matters hav• com• lo my thtt•nllr￿ in conn8ctb3n
with the pxamlnatlon gl¥lng ffl• e8u8e lo belevtr..
attountln9 re¢ord8 ￿r6 not k•pt In r•8P•¢t ollh• Ch•dty aB rry￿re￿ by 388 01
tho 2006 Act,. or
th8 A¢¢ounts ¢Jo not accord Iho89 ￿¢Ords., or
the a¢￿unt$ ¢JJ not comply wtth the aceounllng wulrem•nl8 DI Boctlon 396 of th• 2C
Act olher thèn any requlrernenl that tho acco￿119 gfve a 'lru8 and falrf ¥1￿ vthlch18 not •
maltur Con￿dered as part of an Indep•nd¢nt exarnlnation,. or
tha a¢¢ounl8 havo not b•en pr8p8rnd In 8ecord8ncè wlth the method8 and prin¢lyo¥ of I
S¢g18ment ol Recommended Practlea for 8¢counllng and reporting by charltlsg18Okab
lo ¢h8dtieB prepadng thelr accounts In o¢cordancg wlth the FlnarKL81 R•portlng Standord
Op￿￿8b1• In tho UK a￿1 R8publlc ol Ireland IFRS021.
I hav• no edncem8 and hav• com• a¢ro88 no oth¢r m•tl•TS In conngctloi with thfj •xamlnatlon to
whlch atlw)Ilon 8hould b• drwwn In IhO8 r• kn OTd•r to enat4e a prcy•r ￿dorStandIng 01 tho accovnl•
Thly report Is rnad8 sow to the CharflV8 Tru818es, as 8 t￿y, In accordancè wNh Part 4 offh•
Charllb8 (Accounts and R•purtyl Regulat￿nS 2008. My work has boan undert•ken 80 that I mlohl
81818 ¢0 the Charltle Trust808 those fflalterB l am requlred to 8t8t8 to Ihem In an Ind8pondgnl$
oxamln8rs roport and for no clhor purpos8. To Ihe fullest exl•nl pem)ltted by18w, I do not aocept
assume 18spon$ibillly lo ¢knr than th& Charrty the Charlly'8 Tru8to05 48 a body. fcr my
work cn this réport.
P R WilliAmB FCCA
Davis Burton Wllllams & Co
Offlce 811, SL￿on BUSI￿88 Contre
Re3lfflor Way
Wallington
Surrey
SM6 7AH
Date.. 13111

THE PHOENIX GAROEN CIO
STATEMENT OF F*I*J4CIALXTIVIYIE8 FOR THE YEAR ENDED 31 IIARCH 2023
2013
Tot*1
Fund•
2022
T¢A•l
Uni•8trlct•d
Fund•
Inromlng r••our¢•• from:
grants
37.734
37,734
86.558
03,149
{￿h•¢ Iradng acthAIo8
Totsl Incomlng r••our¢
108.235
Exp•ndltur• ¢Jn:
Chorft8bte ath￿ti
79.916
79,918
39,699
Totsl •xpnd•d
7è.916
79.916
N•t mo¥•m•nt lThlund•
44.374
44,374
68.536
R•conclllal1￿ of fvnd•'.
Tc481 fund8 t￿ght
Nat rMv•mffii In
TOTAL FUND8 CARRIED FORWARD
lof,￿3
101,803
44.374
140,177
33.287
Tts 8tgtemenl of flnKi4 I￿lU(lea dl galn8 and ts501 r•coqnlu•a In lh8 y
T￿ ￿t•S on pag•8 7 10 11 frym wrt ol thw• iithm¢nt•

THE PHOENIX GARDEN CIO
alanc• Sl*•t ￿ •t 31 h1arch 2923
2023
2022
Not
FIXED ASSETS
ranglblg a8$0t8
CURRENT ASSETS
Debt￿$
Co¥h 01 bank and kn hand
13,EQS
136,147
149.662
26,804
76.972
103,776
CREDITORS
ArnoLbnt# faming du8 wfthln ong
10
N•t ¢urr•ni au•l•
140.177
101.534
Tot￿ n•t •M•l•
146,177
101,803
FUNDS
Unr08tdcted lund8
146,177
101,803
TufAL FUND8
148.177
TM ffin#rKlal $l•t•m•n16 wère approved by the Board ot Tru8ts08 arKI w• &gned on b beholf by..
Sue Vlnc•nt- Cha
Joffroy G Hoo%frJd- Troa6ur•r
Data.. 23 November2023
The nctss on pug•8 7 10 11 Iijmi part of these I￿￿CIal $￿t￿Onts

THE PHOENIX GARDEN CIO
Not•8 to th• Flnanclal St•t•ment8 for the Y•ar ended 31 Ma￿h 2023
1 G¢n•r•l InftKmatl+
Tho p￿enIX GardBn CIO IB a Ch8rflats￿ kntrjrporoted organl8alkM that h98 bew veg18twed
nce 17th Juty 2019. See pwe I for al refor8r￿ aNI a(kn(ni5tratlv8 detsll8 01 tho charlty.
2 Ac¢ountlng polle￿#
2.1 BMIS of propwatlon of Iln4ncl•l •tét•m•nts
Tha financial $tAi8ment$ hav8 b8en prep8r8d h accLJrdancè %wlh Ihe Charliles SORP
IFRS 1021- Ac¢owthw 8nd Rewiing by CharltFes'. Sta18menl cl Recornmendad Practlc4
apN[ca￿e lo charilias pr8p8rfng th8lr eccfjuni8 In 8ccordar¢¢ v41th the FknancK81 Reporting
StarKlard applrAbb in Ihe UK aThJ R￿UbliC ol Irei8nd IFRS 1021 leffeCU￿ 1 January 20191,
lh* Fln8rKi81 ROporti￿ Standw4 gppllcable In Ihe IJ< And Roputrkn of Irel&ThJ IFRS 1021
and th8 Charfll88 Acl 2011.
The Phoenlx Garden CIO maot# Ihg d8finilt(n of a publlc ￿￿nefi*8n1rfY under FRS 102.
A88atÈ and Il&bIli￿*s are Ta￿D[SOd at histo￿¢#1 or Ir￿saCt￿)n v81uB unlejs
oltthi1o 8tstod In tho 8￿Cl￿tINj polkv.
2.2 Goln9 con¢•rn
Afier makhg gpwoprlate 8rWul￿aB. th8 TnMl881 have a IBOi￿OI￿e exp0cl8t1c￿ thgt tho
Charfty h85 a1￿qual0 T￿r£85 to ccMtSnu• In 4J8r8tlon81 ex4stonc8 for th8 foregeeab
fuiure. For tN% re88on, Ihey c01th￿ to adopt Ihe 90illg concgm b818 in prepathg thé
fina￿￿?181&ternents.
2.3 Incom•
All lrteorr￿ ￿ rewnl8od once tha Ch￿tY hos enlbtlem8nl to incoma. probabl•
Ih81 tho Ir¢ome *411 be recelved and Ihe amount ol In¢on* rocefvabk ￿ ba m8#sur8d
Tdlabty
Grant8 Are I￿1￿d kn thg Stolgmonl ol financ1818ctlvt￿B on g wo5¥oble b8018. Tha
bèLqnrA ol Sncom8 rec4lved lor sp￿Irl¢ purp0608 bul nol oxpqnd8d Ihe p8rfod18 8htrM)
In tho rglevanl lun¢l8 on tlw 8449￿ Bheet. Wherè Incoma tx recdved l) arfvartg of
•ni#K9ment of r8cW, I(s recwllon IB daloned ond Ind￿ In crgdllorn 8B deferred
Incom8. Whore onl11￿M00t occurs tth Incorne Is rtscebved. IhB incorne ￿ pxcru*J.
Gn3 In khd donat8d for d181￿1￿1kyn are Induded ot valuguon and racx)gnlbgd a8 Income
when th•y dlslffknrted to proJ8c18. Glftg donoled for res01e are InC￿ed H8 kncome
gn Ih8y ar• lold.
InrAmg lax recoverable In ralglon to donatlon• underGfft Ad or d8¢dJ of coverwt
1$ r8cogn5B8d at lh¢ Umo ol Iho donallon.
(Xher Inc￿8 Is r8cognl88d In Ihe perlod Is r¢c•￿able oTrJ to •xtsrrt Ihe good8
havo baan provld8d or on coMr￿10n of thè i¢rvke.

THE PHOENIX GARDEN CIO
No¢•$ to thg Flnanclal Statsments for the Yeaf enqled 31 March 2023
Ac¢ounting pollcl•• leontinu•d>
2.4 Èxponditufe
Expendlluro Is ￿￿j￿9¥d t￿¢• there Is a18gal or constTUCtlvo cdlgatkn to transler economic
benefit to a Ihir¢J party. it is probable that a transfer of economlc banofits wlll bè required In
settlement and amavnt of the obllgation can be rneasured rollably. Exp•ndllure18 ¢lasslfle4J
by aclfvrty. The co¥t¥J of each activity 8r• made up of the total of dlro¢t costs and shared costs.
Includlng support co8lB Involved in undertaklng each 8caivity. Direct ¢￿t3 attributsble to a slngk•
actlvlty ar• allocated diroclty ￿ thal activity. Shared costs whlch ￿￿t￿bUt& to than on•
•ctivlty suppcKt costs wthich are not ottribulable lo a slngla Actlvlty ale apportbnod b8th•n
th08& 8ctfvitles on a basis conslst8nt wllh the u88 ol r8sources. Central Staff costs arg •llocal#d
on the ba3L8 ol Ilme 5pant, 8nd depreciation charges allocated On the Portic￿ of th• assèt's uso.
Exp￿dIlur8 on charltabl& 0¢1￿151￿•01s Incurr•d on dlr•¢Uy undertaklng lh• 8Ctlvltlo9 whlch fwther
the Charily'$ obi¢¢bv•$, as wdl as any 88sodat+a sUPPOrt C08tB.
All ex￿ndItUrn l¥ Inclualvo of IrreLxw•r•bl• VAT.
2.5 T•nglbl• flx•d •M•ts and d•pr•d•tlon
Tangible flxed a3S8t3 costing £SOO e/ mor• *ro capltallsed and rgwnlggd when futwe •conomlc
b￿•￿19 ar• probable and th& ￿$1 or v84ug ol the esset can bo m￿sured rdljbly.
T8ngiblg fixed aBBet8 are Inltlally r8COgnlBed at coat. Aftér r8cognillon, undor th• cost model.
tanglbl8 fixed a8sels aro mo8sured #t cost ￿8S 8ccumul8t•d depreclallon and any 8￿umulated
ImpBlrrnent ths8s. All costs Incurred lo Ixlng a tanglt4¢ fixed 4$801 Into Its Inlondgd worklng
cond11k￿ should b• I￿rYO¢d lh• m0asufem￿l ol co81.
Depreciation18 chargad so 8$ lo ullwote the cosl of tan9ible flxed *&ael81898 thatr resth•l v•lu8
ovgr thelr esllmated u￿lu1 Ilves, ullng the stralght41rn method.
Oepreclallon ￿ Fxovldod on the fc41tywlw ba$ls:
Pthnl and mAchln
. 33 % Str*ht Lln8 8a818
2.0 D•btor•
Trade and other debtors afo rwn+wd at tho 8èttl•mwrt omount after •ny Ir8d• d8cwnl offerfra.
Prepaymonls are valued at (he ?mounl prepald net ol any tr8d• dlscounl due.
2.7 Uabllltl•• and pro¥l•lon•
Llabllitkn are rocognlsed wh8n ther¢ Is an obllgatlon al th• B8lan¢• Sheot dale as 8 r8suM of a
pa8t event. It Ss probable that a tranBfer of oconomlc bgneftl wlll In s¢ttlemgnl , and tho
amounl of Iha ¢8n bo 08tlmated r&llabty.
Uobilltes ar8 raeognl$ed at the t*nOL￿t that th• Charlty antk5pates It wlll to Mtlkn th8 d•bt or
the anTryJnl11 ha3 received as advancv4J p¥Yrn￿1u for th• goods or 6•rvi¢&$11 musl provlde.
Provt$ion$ are fflea6ured 8t tha b&sl aBllmal8 of the amcyJnt8 requlrod to 8etll8 th8 0bl1g8ti￿.
Whoro the effect of the Ilrne value of mlxw 16 materfal. Iha provlsiffi18 based on the w880nl value
of thosg 8mount5. dIsc￿nt•d at th8 WfrtBx dlscouTht rat8 th&1 r8fi¢cls th8 risks sp8clfic to tho
118￿1￿y. Thè unwlndln9 of the d18¢￿nI15 recogni￿d In thg Slalwnonl of flnanclal as
flnanco cost.

THE PHOENIX GARDEN CIO
Not•s to ¢h• Flnanclal Statements lor Ihe Y••r •nd•d 31 Marth 2023
3 Incomo from don•tlon• and l•qa¢l
2023
Unr•Btrlct•d
Fund*
2023
Total
fund•
2022
Tot
l￿d¥
Sub8&tylon8 arKI th•n8th)n8
Grant8
&milar IT￿thI￿J wuro?
5,798
30,240
1,698
5,798
30.240
1.698
2,678
54,005
6,466
4 Incom• frorn olh•rtsrdlng aCtlv1tl••
2023
Unr••id¢t•d
F￿d•
2023
Tot•1
fund•
2022
Tot•1
fvnd•
Funth8181ry •v•nts
88,$56
45.oe8
86,
86,55
B Aholy41• ol•xp•nthur• by •ctMtI••
2023
2023
Granl lundlng 3upport
2023
Totsl
2022
Tot•1
lund•
8.274
71,642
7B,918
8,274
T¢tsl 2022
1,573
38,126
AMly•l• of •upport
2023
Total
fund•
2022
Total
lynd•
I￿11••
Staff C4Mt•
3e,211
289
1,436
4.6C¥)
938
4,320
428
1,548
36,211
269
1,43S
4.500
938
4,320
428
1,546
12,714
518
1,108
2,180
720
Depraclalon
Tel&￿￿•
AccounlBncy
Bookkoeplng
Man&J8mèni & 8drnlnl8tr&￿0n co818
AthqrtI￿rwj and mathotirKJ
Iniurance
Intere8t
Rep81
L89818XPW8OB
Other olfKY costs
costa
C&)suI￿aY
k fee8
1,455
8,614
8,614
528
168
6.927
12.881
341
12,881
341
431
181
71,642
38,128

THE PHOENIX GARDEN CIO
Noto8 to thè Flnanclal Slaloments for tho Yoar ended 31 March 2023
6 Staff c￿ts
2023
2022
Wages and salaries
Secwity costs
Defined contribut￿n pens#)n costs
10,606
955
240
11,801
T1￿ averag? monthly number of employee8 durlng thè year w89 as follow8:_
2023
2021
Employees
Ernployee left Aw$1 21
No employee recdved remuneratbn amwnting lo m¢ye than £80,000 In ellher yeir.
No key management p8r80nnel have recelved femunaratlon in the yw.
7 TruJt•••' r•mun•ratlon and •xp•ni
t￿ring the year. no Trustees received any remunerallon or other bonefits {2022- £NIII
Durlng the year, no TN81•8 expenses hove been Incurred12022- £NIII
8 Tanglbl• Flx•d A•••t•
Plant and
ma¢hln•ry
Total•
COST
Al 1 Apill 2022
Addlllon8
Di8P08818 In year
Al 31 Mareh 2023
1,570
1,570
1,570
oepRECIATION
Al 1 Aprll 2022
Charge for year
On disposal8
Al 31 March 2023
1,301
269
1.301
1.s70
NET 800K VALUE
Al 31 March 2023
Al 31 March 2022
26
269
10

THE PHOENIX GARDEN CIO
Notss to the Flnanelal Slatomants for tha Year ended 31 March 2023
9 D•btor8
2023
2022
Du• wlthln on• y••r
Trade debtors
The Phoenfx Garden Association
13,485
20
16,784
10,020
13.505
26,804
10 Cr•dltor8". Amounts falllng du• wlthln t)n• y•ar
2023
2022
Trade credftor8
Aecru#
1,255
2,220
79
2.160
3,475
2,239
11 Stat•ment of fund•
8•lJnc• ai
1 Apfll 2022
B41•nc• at
Exp•ndltur• 31 M•r¢h 2023
Incom•
UTrr•8trlct•d fund•
Genwal fund
101,803
124,2
{79,918)
146,177
TOTAL FUNDS
101.803
124.2
79.9
12 An•ly•l8 of n•t a8••ts b•tw••n fund•
Unr•8trktod
funds
2023
Total
Fund#
2023
TangltAe flxod a88e18
Current a58et8
Crodltor8 duo wlnlln one ￿ar
149.852
{3,475)
149.652
13,475}
TOTAL
146.177
146,177
13 R￿at￿ porty tran•acilon¥
The charity has r￿1 enleied into any related party trans8Ctk)n8 durlng the yew, nor are kn any
oulstanding balance8 O￿n9 bets¥een related partlo8 and the charlty 88 al 31 March 2023.