THE GARDEN HOUSE M.4RPLE CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JANUARY 2022
THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 DIRECTORS' AND TRUSTEES' REPORT FOR THE YEAR ENDED 30TH JANUARY 2022
REFERENCE AND ADMINISTRATIVE INFORMATION
Company registration number is 11137746.
The Charity is registered with the Charity Commissioners. Its registration number is 1182133.
The registered office of the Charity is Lakes Road, Marple, Stockport, Cheshire, SK6 7DH.
MANAGEMENT COMMITTEE
The Directors of the Company who are also Trustees of the Charity and who held office during the year ended 31[st] January 2022 are as follows:
Kevin Swindells Charles Bryant Emma Wormleighton
KEY MANAGEMENT
Hannah Hodgson – Chief Executive
INDEPENDENT EXAMINER
James Wheelan Accountancy, Minshull House 67 Wellington Road North, Stockport, SK4 2LP
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THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 DIRECTORS' AND TRUSTEES' REPORT FOR THE YEAR ENDED 30TH JANUARY 2022
(CONTINUED)
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
The Charity is constituted as a company limited by guarantee and is therefore governed by a memorandum and articles of association.
Recruitment and Appointment of Directors and Trustees
The directors of the Charity are also trustees of the Charity and under the Charity’s articles are known as members of the Management Committee. They are appointed in accordance with company law and the Charity’s articles of association.
Trustee Induction and Training
Trustees normally attend a ‘Trustee training’ session run by a local legal practice.
Risk Management
The trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity and are satisfied that systems are in place to mitigate our exposure to the major risks.
Organisational Structure
The Charity is governed by its Management Committee. The Management Committee is responsible for formulating the strategy and policies for the Charity including the approval of budgets and the exercising of financial controls through regular financial reporting.
The Charity is run on a day-to-day basis by Kevin Swindells and Hannah Hodgson.
OBJECTIVES AND ACTIVITIES
The Charity is established to
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To advance the education of particularly children and young people in the subjects of farming, including animal welfare and food production; and nature and the environment;
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To promote for the benefit of the public the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants;
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To preserve, restore, maintain and repair Samuel Oldknow’s Garden House, Marple being of historical, architectural or constructional merit and to advance the education of the public in those features of its historical, architectural and constructional heritage that exists in and around the said garden house and its place within the Mellor Mill site.
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To advance such other exclusively charitable purposes according to the law of England and Wales as the Trustees shall determine from time to time.
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THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 DIRECTORS' AND TRUSTEES' REPORT FOR THE YEAR ENDED 30TH JANUARY 2022
(CONTINUED)
ACHIEVEMENTS AND PERFORMANCE
‘Working towards the wellbeing and empowerment of individuals and the wider community through heritage and the natural environment’
Firstly, a thank you. In a year that we have all continued to face the challenges of a Covid-19 and its resulting impact on society, we thank all our supporters and campaigners. We also thank the hard work and dedication of volunteers. And we thank the many individuals and groups who have worked with us, visited, and benefitted from our services, reminding us on a daily basis why we do what we do.
Open Tuesday to Sunday, with entry by donation, the charity has extended its profile as a social farm, delivering services by way of farm visits, animal therapy sessions, volunteer placements, recreational play, and wellbeing in nature activities. It has benefitted from grant funding from local, regional and national funders to support its purpose to address the needs of those experiencing social disadvantage and/ or physical and mental health challenges.
Our reach is widespread across Greater Manchester. This has included a weekly group visit programme from a specialist educational provision for young people and adults with a range of additional and complex needs, alongside group visits from urban schools and nurseries across Greater Manchester. Working in partnership with The Breath Connection, we have supported ex-military personnel through delivery of breathwork and river dipping sessions.
We are proud that our diverse volunteer team continues to be led by self-advocates with lived experience of the challenges facing those who visit us. This has enabled the charity to develop a number of grant funded community-led activity programmes addressing local need.
The Riverside Café and Icy Bar have operated Tuesday to Sunday, run by volunteers and serving drinks and snacks to visitors. This has continued to provide a sound source of income for the charity and enhance the provision for group visits and new audiences. The café cements opportunities for wellbeing in nature by providing social connection alongside activities.
The Garden House has developed its profile though collaboration with a number of corporate volunteering opportunities, raising awareness among the business community of the work we provide and its need and impact. We thank those who have volunteered their time working on landscaping and environmental tasks as well as supporting with animal welfare.
From Summer 2020, Dynamic Breathwork and River Dipping sessions have been run on a twice weekly basis in partnership with an external organisation, The Breath Connection. These sessions have included groups of ex-military personnel as part of their rehabilitation and wellbeing programme.
Notwithstanding the continuation of lockdown periods and restrictions, especially for the groups we serve, as we emerged from Covid-19, the Trustees acknowledge the continued growth of the charity as reflected in the accounts for this year.
FINANCIAL REVIEW
The attached financial statements show the current state of the finances, which the Management Committee is striving to address. Total incoming resources were £128,118 (2021 - £43,167) and expenditure for the year was £129,628 (2021 £56,076). Net expenditure for the year was £1,511 (2021 - £12,909). The Unrestricted fund is currently in deficit amounting to £98,906 (2021 - £97,395).
Principal Funding Sources
The charity is in receipt of donations from the local community and grants from local organisations but is ultimately reliant on donations and loans from Trustee, Mr Kevin Swindells.
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THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 DIRECTORS' AND TRUSTEES' REPORT FOR THE YEAR ENDED 30TH JANUARY 2022
(CONTINUED)
Investment Policy
The Charity currently has no funds to hold in investments.
Reserves Policy
In light of the main risks to the Charity the Management Committee is working towards securing future funds so that the Charity can hold a reserve. It is currently reliant on ad hoc donations.
PLANS FOR THE FUTURE
PLANS FOR 2022/23
The Garden House will continue to grow and adapt its services and activities in response to established and emerging local need. To do this we plan to increase our volunteer and leadership workforce resource. We will engage with wider organisations and support services in order to work collaboratively to increase our impact and improve outcomes for those in need. The Trustees expect 2022/23 to be a sustained period of growth for the charity, with a firm commitment to engagement, fundraising and delivery to further increase our impact as we prepare for the next phase of our journey and planning for the Garden House rebuild .
The Charity continues to deliver the objectives listed in its memorandum of association.
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THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 DIRECTORS' AND TRUSTEES' REPORT FOR THE YEAR ENDED 30TH JANUARY 2022 (CONTINUED)
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The Trustees (who are also directors for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the special provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies’ regime.
By order of the Management Committee
K Swindells Director and Trustee
Date: 23/12/2022
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF
THE GARDEN HOUSE (MARPLE) CHARITY
CHARITY REGISTERED NO. 1182133
COMPANY NO. 11137746
I report to the charity trustees on my examination of the accounts of the company for the year ended 30 January 2022 which are set out on the following pages.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination, I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiners' 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:
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(1) accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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(2) the accounts do not accord with those records; or
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(3) the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a “true and fair view” which is not a matter considered as part of an independent examination; or
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(4) the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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 accounts to be reached.
James Wheelan FCCA James Wheelan Accountancy Limited Chartered Certified Accountants Minshull House, 67 Wellington Road North Stockport SK4 2LP
Date:
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THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30TH JANUARY 2022
| Notes Income Income and endowments from: Donations and legacies 2 Other trading activities Total Expenditure Expenditure on: Charitable activities 3 Total Net income/(expenditure) before tax for the reporting period Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 110,204 - 110,204 111,714 111,714 (1,510) (1,510) (1,510) - (1,510) (97,395) (98,905) |
Restricted income funds 17,914 - 17,914 17,914 17,914 - - - - - - - |
Endowment funds - - - - - - - - - - - - |
Total funds 128,118 - 128,118 129,628 129,628 (1,511) (1,511) (1,511) - (1,511) (97,395) (98,905) |
Prior year funds 43,167 - |
|---|---|---|---|---|---|
| 43,167 | |||||
| 56,076 | |||||
| 56,076 | |||||
| (12,909) (12,909) (12,909) - (12,909) (46,984) |
|||||
| (59,893) |
All amounts relate to continuing operations
The Company has no recognised gains or losses other than as disclosed in the Statement of Financial Activities.
The notes on pages 9 to 13 form part of these accounts.
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THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 BALANCE SHEET
FOR THE YEAR ENDED 30TH JANUARY 2022
| Notes Fixed assets Tangible assets 5 Total fixed assets Current assets Cash at bank and in hand 6 Total current assets Creditors: amounts falling due within one year 7 Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year Total net assets or liabilities Funds of the Charity Unrestricted funds Total funds 8 |
Total this year £ 5,167 5,167 4,629 4,629 108,701 (104,072) (98,905) - (98,905) (98,905) (98,905) |
Total last year £ 5,484 5,484 2,890 2,890 105,769 (102,879) (97,395) - (97,395) (97,395) (97,395) |
|---|---|---|
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
Approved by the Management Committee and signed on its behalf on 23/12/2022
K Swindells - Director and Trustee
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THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JANUARY 2022
1. ACCOUNTING POLICIES
Basis of accounting
These financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these financial statements. These financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014; with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102); with the Charities Act 2011 and with the Companies Act 2006.
The charity meets the definition of a public benefit entity as defined by FRS 102.
Going concern
The charity has net liabilities amounting to £98,905 (2021: £97,395), this arises from a lack of external funding, the day to day running costs of the charity are met by trustee Mr Kevin Swindells who has provided interest free loans and donations to the charity. The support of Mr Swindells is expected to continue for at least 12 months from the date of signing these accounts and it is therefore appropriate to prepare these accounts under the going concern basis.
Fund accounting
Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Income
Income is included in the Statement of Financial Affairs (SOFA) when the charity is legally entitled to the income, it is more than likely that the trustees will receive the funds and the amount can be measured with reasonable reliability.
Gift aid is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor has specified otherwise.
Grants and donations are only included in the SoFA when the general income recognition criteria are met.
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
Income from interest, royalties and dividends is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. The irrecoverable element of VAT is included with the item of expense to which it relates. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a
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basis consistent with use of the resources.
THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JANUARY 2022
(CONTINUED)
1. ACCOUNTING POLICIES (cont)
Fundraising costs are those incurred raising income for the charity through events.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade discounts
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date
The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
Valuation, Capitalisation and depreciation of Tangible Fixed Assets
The charity capitalises relevant items that exceed £500 in cost. Tangible Fixed Assets are capitalised at cost and are depreciated over their estimated useful economic lives as follows:
Equipment
15% reducing balance
Debtors
Debtors are measured initially at the settlement amount due. Subsequently, they are measured at the cash or other consideration expected to be received.
Cash at Bank and in hand
This relates to current accounts held with UK banks and petty cash.
Taxation
The organisation is exempt from income tax by reason of its charitable status.
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THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JANUARY 2022
(CONTINUED)
| Restricted Unrestricted £ £ 2. DONATIONS AND LEGACIES Donations and gifts - 99,458 Gift Aid - - General grants provided by government/other charities 28,660 - Other - - --------- --------- 28,660 99,458 ===== ===== 3. CHARITABLE ACTIVITIES Restricted Unrestricted Light, heat and power - 11,811 Motor and travel expenses - 5,487 Printing postage and stationery - 1,227 Agricultural supplies & consumables - 6,212 Vetinery costs - 1,016 Subscriptions - - Protective Clothing - - Repairs. Maintenance & refurbishment costs 6,744 25,117 Depreciation - 887 Miscellaneous expenses - - Volunteer expenses - 25,485 Accountancy - 882 Insurance - 1,853 Legal and professional 11,170 31,739 17,914 111,714 |
2022 2021 £ £ 99,458 17,404 - - 28,660 25,823 - - -------- -------- 128,118 43,227 ===== ===== 2022 2021 11,811 9,597 5,487 1,365 1,227 721 6,212 5,211 1,016 834 - 295 - 265 31,861 16,560 887 803 - 30 25,485 15,070 882 840 1,853 - 42,909 4,483 129,628 56,076 |
2022 2021 £ £ 99,458 17,404 - - 28,660 25,823 - - -------- -------- 128,118 43,227 ===== ===== 2022 2021 11,811 9,597 5,487 1,365 1,227 721 6,212 5,211 1,016 834 - 295 - 265 31,861 16,560 887 803 - 30 25,485 15,070 882 840 1,853 - 42,909 4,483 129,628 56,076 |
|---|---|---|
| 56,076 |
4. TRUSTEES' REMUNERATION AND EXPENSES
The Trustees received no remuneration or expenses during the year (2021 – nil).
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THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JANUARY 2022
(CONTINUED)
5. TANGIBLE ASSETS
| 6. |
COST At 1st February 2021 Additions in Year At 30thJanuary 2022 DEPRECIATION At 1st February 2021 Charge for the year At 30thJanuary 2022 NET BOOK VALUE At 30thJanuary 2022 At 31st January 2021 CASH AT BANK AND IN HAND Cash at bank and in hand |
Equipment £ 7,632 570 -------- 8,202 ===== 2,148 887 -------- 3,035 ===== 5,167 ==== 5,484 ==== 2022 2021 £ £ 4,629 2,890 -------- -------- 4,629 2,890 ===== ===== |
|---|---|---|
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THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JANUARY 2022 (CONTINUED)
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 2022 | 2021 |
| £ | £ | |
| Accruals and deferred income |
882 | 840 |
| Trade creditors | 1,516 | - |
| Other Creditors | 106,305 | 89,930 |
| Bounce back loan | - | 15,000 |
| -------- | -------- | |
| 108,702 | 105,769 | |
| ===== | ===== |
The bounce back loan was repaid in full after the year end.
8. ANALYSIS OF FUNDS
| Balance at 01/02/21 £ Unrestricted funds (97,395) Restricted funds - -------- (97,395) ===== ANALYSIS OF FUNDS – PRIOR YEAR Balance at 01/02/20 £ Unrestricted funds (84,486) -------- (84,486) ===== |
Income £ 110,204 17,914 -------- 128,118 ===== Income £ 43,167 -------- 43,167 ===== |
Expenditure £ (111,714) (17,914) -------- (129,628) ===== Expenditure £ (56,076) -------- (56,076) ===== |
Transfer £ - - -------- - ===== Transfer £ - -------- - ===== |
Balance at 30/01/22 £ (98,906) - -------- (98,906) ===== Balance at 30/01/21 £ (97,395) -------- (97,395) ===== |
|---|---|---|---|---|
9. SHARE CAPITAL
The Company is limited by guarantee and does not have a share capital. The liability of each person is limited to £1.
10. RELATED PARTY
Mr Kevin Swindells, trustee, has made donations to the Charity in the year amounting to £58,000 (2021: Nil), in addition to this Mr Kevin Swindells repaid the bounce back loan, this amounted to £15,000. In the prior year Mr Kevin Swindells paid directly for running costs amounting to £1,374. At the end of the period Mr Swindells had loans outstanding amounting to £106,305 (2021: £91,305), the loan is interest free.
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