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2024-01-29-accounts

THE GARDEN HOUSE M.4RPLE CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH JANUARY 2024

THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 DIRECTORS' AND TRUSTEES' REPORT FOR THE YEAR ENDED 29TH JANUARY 2024

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 30[th] January 2023 are as follows:

Kevin Swindells Charles Bryant Emma Wormleighton – resigned 8 May 2024 Mark Hannon Collette Boswell - appointed 10 June 2024

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 29TH JANUARY 2024

(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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THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 DIRECTORS' AND TRUSTEES' REPORT FOR THE YEAR ENDED 29TH JANUARY 2024

(CONTINUED)

ACHIEVEMENTS AND PERFORMANCE

‘Working towards the wellbeing and empowerment of individuals and the wider community through heritage and the natural environment’

The past year has enabled further opportunity for the Charity to widen its reach and has resulted in a successful and rewarding period of sustained impact. We are grateful for our dedicated team of volunteers for their continued hard work. We thank those that have supported the charity financially across the year, and for helping to raise our profile and spreading our message. And we thank the many individuals and groups who have worked with us, visited, and benefitted from our services, helping to remind us on a daily basis why we do what we do.

The Garden House site is open Tuesday to Sunday all year round, with entry by donation. Our specialist services continue to support communities of young people with additional needs; children and young people experiencing disadvantage through social economic circumstances and/ or mental and physical health challenges; and adults of all ages experiencing mental health challenges. Once again, this year has seen the need for our services increase.

We work with our key beneficiaries through educational care farm visits, animal therapy sessions, supervised volunteer placements, recreational play, and wellbeing in nature activities. Our partnership working with funders and community organisations has continued to grow this past year and we thank all our funders for contributions to a number of delivery projects supporting physical and mental wellbeing through nature.

It has been pleasing to be recognised by larger national organisations including The National Lottery Community Fund, Coop, Sport England and Groundwork alongside regional partners including Greater Manchester High Sheriff’s Police Trust and Recycling for Greater Manchester. At a local level we have received funding from Stockport Homes to support focused need in the local community. Fundign has enabled the charity to deliver a number of projects with positive impact, reducing isolation and increasing physical and mental wellbeing.

Our reach is widespread across Greater Manchester. Our continued work with local schools and specialist educational provision includes regular group visits from urban schools and nurseries across the region. In addition, we support placements for individuals with support worker supervision. This has been via social prescribing and direct arrangements.

We are proud that our diverse volunteer team continues to be led by those with lived experience of the challenges facing our beneficiaries. This has enabled the charity to develop a number of grant funded community-led activity programmes directly addressing need at a local level, and has ensured we shape our marketing and communications in line with our beneficiaries’ habits and needs

The Garden House has supported a number of commercial organisations to carry out volunteer task days on site. This has enabled us to raise awareness among new audiences within the business community of the work we provide and its need and impact. We thank those who have volunteered their time working on ground maintenance and environmental tasks as well as supporting with animal welfare.

The Trustees acknowledge the sustained success of the charity as reflected in the accounts for this year.

FINANCIAL REVIEW

The attached financial statements show the current state of the finances. Total incoming resources were £97,349 (2023 - £206,320) and expenditure for the year was £108,783 (2023 £96,975). Net deficit for the year was £11,342 (2023 – net surplus £109,344). The Unrestricted fund balance amounted to deficit £902 (2023 surplus - £7,504), the restricted fund was £nil (2023 £2,936).

Principal Funding Sources

The charity is in receipt of donations from local organisations and community as well as grants from local organisations and is now less 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 29TH JANUARY 2024 (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 suitable reserve. It is currently reliant on ad hoc donations.

PLANS FOR THE FUTURE

PLANS FOR 2024/25

The Garden House continues in a growth phase with a view to implementing further organisational change and growth over the next three to five years and establish larger partnerships. We will continue to 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 2024/25 to again be a sustained period of growth for the charity, with our commitment to engagement, fundraising and delivery remaining firm as we raise our profile and impact on a regional level.

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 29TH JANUARY 2024 (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:

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:

Page 5

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 29 January 2024 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:

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:

Page 6

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 29TH JANUARY 2024

Notes
Income
Income and endowments
from:
Donations and legacies
2
Investment income
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
62,861
92
62,953
71,359
71,359
(8,406)
(8,406)
(8,406)
-
(8,406)
7,504
(902)
Restricted
income
funds
34,488
-
34,488
37,424
37,424
(2,936)
(2,936)
(2,936)
-
(2,936)
2,936
-
Endowment
funds
-
9
9
-
-
9
9
9
-
9
-
-
Total
funds
97,349
92
97,441
108,783
108,783
(11,342)
(11,342)
(11,342)
-
(11,342)
10,440
(902)
Prior year
funds
206,311
9
206,320
96,975
96,975
109,345
109,345
109,345
-
109,345
(98,905)
10,440

Page 7

THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 BALANCE SHEET FOR THE YEAR ENDED 29TH JANUARY 2024

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
Restricted funds
Unrestricted funds
Total funds
8
Total this
year
£
4,906
4,906
651
651
6,458
(5,807)
(902)
-
(902)
-
(902)
(902)
Total last
year
£
5,771
5,771
5,627
5,627
958
4,669
10,440
-
10,440
2,936
7,504
10,440

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

K Swindells - Director and Trustee

Page 8

THE GARDEN HOUSE (MARPLE) CHARITY CHARITY REGISTERED NO. 1182133 COMPANY NO. 11137746 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH JANUARY 2024

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 had net liabilities amounting to £902 as at 29 January 2024, this arose through 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 Charity is expecting donations to cover running costs for at least the next 12 months and therefore the accounts are prepared 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 basis consistent with use of the resources.

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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 29TH JANUARY 2024

(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 29TH JANUARY 2024

(CONTINUED)

Restricted Unrestricted
2024
Unrestricted
2024
2023
£ £ £ £
2.
DONATIONS AND LEGACIES
Donations and gifts - 62,231 62,231 180,648
General grants provided by govt/other charities 34,488 630 35,118 25,663
---------
---------

--------
--------
34,488 62,861 97,349 206,311
=====
=====

=====
=====
3.
CHARITABLE ACTIVITIES
Restricted
Unrestricted
2024 2023
Light, heat and power
-
3,112 3,112
4,144
Motor and travel expenses
-
1,908 1,908
3,384
Printing postage and stationary
-
1,255 1,255
420
Agricultural supplies & consumables
-
9,083 9,083
7,568
Vetinery costs
-
3,961 3,961
2,311
Subscriptions
-
- -
205
Repairs.maintenance & refurbishment
costs
21,761
21,761 43,522
14,012
Depreciation
-
866 866
966
Telephone
-
246 246
437
Volunteer expenses
15,663
21,709 37,372
22,260
Accountancy
-
960 960
960
Insurance
-
2,152 2,152
840
Bank charges
-
190 190
-
Legal and professional
-
41,581 41,581
39,468
37,424
108,783 146,207
96,975

4. TRUSTEES' REMUNERATION AND EXPENSES

The Trustees received no remuneration or expenses during the year (2023 – 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 29TH JANUARY 2024

(CONTINUED)

5.
6.

7.
TANGIBLE ASSETS
COST
At 30th January 2023

Additions in Year

At 29thJanuary 2024

DEPRECIATION
At 30th January 2023

Charge for the year
At 29thJanuary 2024

NET BOOK VALUE
At 29thJanuary 2024
At 30th January 2023
CASH AT BANK AND IN HAND
Cash at bank and in hand


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income

Trade creditors
Other Creditors
Equipment
£
9,772
-
--------
9,772
=====
4,001
866
--------
4,867
=====
4,906
====
5,771
====
2024
2023
£
£
651 5,627
--------
--------
651 5,627
===== =====
2024
2023
£
£
960 958
-
-
5,500 -
--------
--------
6,460
958
=====
=====

Other creditors relate to a loan from Trustee, K Swindells.

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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 29TH JANUARY 2024

(CONTINUED)

8. ANALYSIS OF FUNDS

8.
ANALYSIS OF FUNDS
Unrestricted funds
Restricted funds
Balance
at
30/01/23
£
7,504
2,960
--------
10,440
=====
Income
£
62,953
34,488
--------
97,441
=====
Expenditure
£
(71,359)
(37,424)
--------
(108,783)
=====
Balance
at
Transfer
29/01/24
£
£
- (902)
- -
--------
--------
- (902)
=====
=====
£
(902)
-
-------
(902)
====

Restricted funds are for the following purposes:-

Greater Manchester For Recycling Fund-Wellbeing in nature workshops National Lottery Community Fund-Men's Gardening and Mental Health Project

GM High Sheriff Fund-Community Growing Garden; Volunteer expenses Greater Manchester For Recycling Fund-Wellbeing in nature workshops

Magic Little Grants-Toolshed

Stockport Homes-Community Growing Garden

GM High Sheriff Fund-Volunteer expenses, PPE

Sport England-Provision of an inclusive orienteering course

Coop Community fund-Community Growing Garden

Groundwork-Community Growing Garden

ANALYSIS OF FUNDS – PRIOR YEAR

ANALYSIS OF FUNDS – PRIOR YEAR
Unrestricted funds
Restricted funds
Balance
at
01/02/22
£
(98,905)
-
--------
(98,905)
=====
Income
£
183,324
22,996
--------
206,320
=====
Expenditure
£
(76,915)
(20,060)
--------
(96,975)
=====
Transfer
£
-
-
--------
-
=====
Balance
at
30/01/23
£
7,504
2,936
--------
10,440
=====

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.

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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 29TH JANUARY 2024

(CONTINUED)

10. RELATED PARTY

Mr Kevin Swindells, trustee, has made donations to the Charity in the year amounting to £5,000 (2023: 22,848). During the year Mr Kevin Swindells paid directly for running costs amounting to £5,500, loaning funds to the charity at the end of the period Mr Swindells had loans outstanding amounting to £5,500.

Riverside Café and Icy Bar CIC is a community interest company under the control of Mr Kevin Swindells, Trustee and Director of the charity and Ms Hannah Hodgeson, former Chief Executive of the charity. Riverside Café and Icy Bar CIC has elected to donate it profits to the charity during this year, donations amounted to £31,089 (2023: 26,030).

11. FEES FOR EXAMINING THE ACCOUNTS

FEES FOR EXAMINING THE ACCOUNTS
2024 2023
£ £
Independent examiners fees 350 300
-------- --------
350 300
===== =====

12 . ANALYSIS OF ASSETS AND LIABILITIES BETWEEN FUNDS OF THE CHARITY

Restricted Unrestricted 2024
£ £ £
Fixed Assets - 4,906 4,906
Current assets
-
691 691
Current liabilities - (6,460) (6,460)
---------- -------- ---------
- (904) (904)
====== ===== ======
Restricted Unrestricted 2023
£ £ £
Fixed Assets
-
5,771 5,771
Current assets
2,936
2,691 5,627
Current liabilities
-
(958) (958)
---------- ---------- ---------
2,936 7,504 10,440
====== ======= ======

Page 14