## WEYBRIDGE ALLOTMENT HOLDERS’ AND GARDENERS’ ASSOCIATION (WAHGA)
_WAHGA became a CIO on May 22[nd] , 2020._
## _**Annual report 2021**_
## **Charitable objects**
THE OBJECTS OF THE CIO ARE:
1) TO PROVIDE OR ASSIST IN THE PROVISION OF FACILITIES FOR ALLOTMENTS IN WEYBRIDGE, SURREY IN THE INTERESTS OF SOCIAL WELFARE FOR RECREATION OR OTHER LEISURE TIME OCCUPATION FOR THE PUBLIC AT LARGE WITH THE OBJECT OF IMPROVING THEIR CONDITIONS OF LIFE
2) TO PROMOTE FOR THE BENEFIT OF THE PUBLIC THE CONSERVATION PROTECTION AND IMPROVEMENT OF THE PHYSICAL AND NATURAL ENVIRONMENT IN, AND BORDERING, WEYBRIDGE ALLOTMENTS, SURREY IN PARTICULAR THROUGH THE CONSERVATION OF NATURAL RESOURCES, THE IMPROVEMENT OF WILDLIFE DIVERSITY AND PROVIDING OPPORTUNITIES FOR LEARNING ABOUT SUSTAINABLE HORTICULTURE
## **How These Objects Were Achieved during this reporting period:**
Object 1
Despite the continuing challenges and restrictions posed by the Covid-19 pandemic - particularly in the first three months of 2021 - WAHGA’s Committee was able to build on the association’s strengths and continue to fill vacant plots. Twenty-three plots were rented between April and August.
As a result, more local people were able to enjoy the recreational benefits of cultivating an allotment and the new plot-holders included a healthy percentage of families and individuals who were brand new to the world of allotments.
One of WAHGA’s core roles was in supporting another charity, Weybridge Land Charity (WLC) – the landlords of the Churchfields Allotments site – _via_ in excess of 1,000 hours of free, voluntary work onsite. This work included monitoring plots for cultivation, surveying the site, and scoping a redrawn site-map, organising plotviewings for potential new tenants, raising Tenancy Agreements for new tenants, and collecting rent on behalf of WLC.
Committee members and volunteers carried out the plot-monitoring exercise in May and June to ensure the majority of plots were in good condition. The process produced, as ever, a degree of churn with those facing physical or time-challenges able to give up all or part of their plots, making way for new plot-holders.
1
As a committee, with the help of other volunteers, we were really pleased with the way in which we improved our processes, produced an accurate, new site-map, and managed tightly the waiting-list that we had built up during the pandemic. When, in September 2021, WLC took over these activities, we knew that they were inheriting a system that was ship-shape and working effectively, balancing the interests of existing plot-holders with the ambitions of new, would-be plot-holders.
Despite the changes to the way in which the site is managed, WAHGA sketched out in 2021 ways in which it will continue to play an important role in the provision of facilities for allotments at Churchfields in the interests of social welfare. These will be both practical and educational.
We have already supported one plot-holder in constructing raised beds so that he and his family can more easily enjoy cultivation onsite.
We have plans to help other plot-holders who need help with suitable equipment, work-party support and mentoring advice from WAHGA members with considerable experience of working allotments. During 2021, we also organized social events at which we aimed to share knowledge and increase plot-holders enjoyment of their life. We are looking imaginatively at ways in which we can add to the mental health benefits that cultivation, exercise and fresh air can bring to plot-holders and members.
WAHGA was assisted in its work by the fact that the Churchfields Allotment site was able to remain open throughout the year, even though there were restrictions imposed that prevented some of our usual calendar and/or social events and work parties.
One activity that we were able to reintroduce to the calendar was the annual plotjudging event. Renowned national allotment figure Jim Buttress acted as judge and had a full timetable on the day with 20 plots put forward for the contest. It gives plotholders an incentive to reach the highest standards and we hope to continue this tradition, though we may make some changes to the format of the competition.
One of the key means of strengthening the sense of community across Churchfields’ Allotments has been _via_ the WAHGA shop, which not only provides seeds and other products at discounted prices and offers the opportunity to borrow equipment; it also serves as something of an allotment ‘hub’ where members come for a chat or to ask for gardening tips and advice. The fact that it is staffed entirely by volunteers adds to the community spirit that is engendered. The shop has been run by WAHGA since 1968 and it has been our central revenue stream.
In 2021, WLC requested that the shop be closed. WAHGA did not accept the reasons for closure and has been encouraged by many plot-holders to continue to fight to keep the shop open.
2
## Object 2
WAHGA was able to make headway in the course of 2021 in the conservation, protection, and improvement of the physical and natural environment in and adjacent to the Churchfields Allotment site. Particular focus areas were improved soil, increased yields, and a reduction in pests as a result of a healthy balanced ecosystem. Attraction of pollinators was and will remain a key objective.
Given the continued need for social distancing, regular informative member newsletters, use of social media and one-on-one learning activities were the main vehicles for these focus areas
In the course of 2020, the allotments site had met Elmbridge Borough Council’s specified criteria for greenspaces funding and, in 2021, member volunteers (including the WAHGA wildlife team) along with other family and friends continued to maintain and add to the native hedging planted in 2019/2020.
New nest boxes were added and plot-holders installed reptile mats to provide protection in particular to our slow worm colony.
Much progress was made in preparing and managing a hazel coppice area/orchard on a plot in the shadow of St James’ Church’s steeple. Within two years the hazel will produce an edible crop, staggered cutting (coppicing) will provide pea sticks and bean poles for plot holders. Native bulbs were planted to help increase the diversity of pollinators _._
Multiple sightings of rare and interesting flora and fauna were recorded with the Surrey Biodiversity Information Centre (SBIC), with a view to conserving Churchfields’ existing protected habitat and enhancing biodiversity across site.
Prior to the shift to WLC management of the site in September, volunteers carried out multiple rubbish clearing activities around the large site-perimeter. Recycling activities were stepped up so that plastic items in particular could be reused and rehomed amongst plot-holders.
WAHGA was able to start a programme of supporting school students in pursuit of their Duke of Edinburgh awards with the first youngsters onsite. We hope to be able to offer practical experience to more DoE students in forthcoming years.
## **Association Facilities**
The WAHGA-constructed compound adjacent to the Curzon Road gate, which is the principal access to the site, contributed to Association objects in at least two ways. First, it housed a range of mowers and strimmers available for hire to members, adding to their enjoyment of cultivating their plots. Second, they acted as a community hub on Saturday and Sunday mornings, with many allotment gardeners coming in for advice and guidance or just for a chat.
Membership of WAHGA stood at 320 at the end of 2021
3
## **Association Management**
WAHGA is managed on a day-by-day basis by a committee, which is elected at the AGM, though the Committee is supported by a wider range of active volunteers.
## **Declaration:**
- The Trustees are satisfied that the association is being managed in accordance with its Objects and with due regard to the Charity Commission’s public benefit requirement. Above all, it encourages participation in the cultivation of allotments and in the preservation or enhancement of wildlife and biodiversity onsite, both aspects improving the physical, mental and social well-being of members
- The Trustees are satisfied that the association’s management committee continues to manage finances in a responsible manner, spending in line with its Objects.
- The Trustees are satisfied that the accounts are presented on an accruals basis, are audited appropriately, and include sufficient reserves to provide for unexpected costs.
## **Trustees:**
The CIO trustees are: Philip Murphy, Philippa Graeme, James Higgins, Leila Brown, and Lesley Tilling.
4
||WEYBRIDGE ALLOTMENT
HOLDERS AND GARDENERS
ASSOCIATION CIO|WEYBRIDGE ALLOTMENT
HOLDERS AND GARDENERS
ASSOCIATION CIO|Charity No|1189633|1189633|1189633|||
|---|---|---|---|---|---|---|---|---|
||||Company No|N/A|||||
||**Annual accounts for the period**||||||||
||**Period start**
**date**|1/1/21|**To**|**Period end**
**date**||12/31/21|||
||||||||||
|**Section A Statement of financial activities (including summary income and**
**expenditure account)**|||||||||
|**Recommended categories by activity**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|||**Total funds**
**Prior year funds**||||
|||**£**
**£**
**£**|||**£**
**£**||||
|**Income**||F01
F02
F03|||F04
F05||||
|**Income and endowments from:**|||||||||
|Donations and legacies||-||||-|
131||
|Charitable activities||560||||560|2,600||
|Compound activities||9,551||||9,551|
10,639||
|Greenspaces grant|||2,226|||2,226|
2,774||
|**_Total_**||10,111|
2,226|
-||
12,337|
16,144||
|**Expenditure**|||||||||
|**Expenditure on:**|||||||||
|Charitable activities||1,173||||1,173|
329||
|Compound cost of sales||7,413||||7,413|
7,157||
|Other compound expenses||152||||152|
263||
|Administrative expense||1,021||||1,021|
850||
|Depreciation||457||||457|
-||
|Greenspaces expenditure|||2,226|||2,226|2,774||
|**_Total_**||10,216|
2,226|
-||
12,442|
11,373||
||||||||||
|**Net income/(expenditure) before tax for**
**the reporting period**||-
105|
-|
-||-
105|
4,771||
||||||||||
|**_Reconciliation of funds:_**|||||||||
|Total funds brought forward||31,441|
-|
-||
31,441|
26,670||
|**_Total funds carried forward_**||31,336|
-|
-||
31,336|
31,441||
||||||||||
||WEYBRIDGE ALLOTMENT
HOLDERS AND GARDENERS
ASSOCIATION CIO|WEYBRIDGE ALLOTMENT
HOLDERS AND GARDENERS
ASSOCIATION CIO|Charity No|1189633|1189633|1189633|||
|---|---|---|---|---|---|---|---|---|
||||Company No|N/A|||||
||**Annual accounts for the period**||||||||
||**Period start**
**date**|1/1/21|**To**|**Period end**
**date**||12/31/21|||
||||||||||
|**Section A Statement of financial activities (including summary income and**
**expenditure account)**|||||||||
|**Recommended categories by activity**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|||**Total funds**
**Prior year funds**||||
|||**£**
**£**
**£**|||**£**
**£**||||
|**Income**||F01
F02
F03|||F04
F05||||
|**Income and endowments from:**|||||||||
|Donations and legacies||-||||-|
131||
|Charitable activities||560||||560|2,600||
|Compound activities||9,551||||9,551|
10,639||
|Greenspaces grant|||2,226|||2,226|
2,774||
|**_Total_**||10,111|
2,226|
-||
12,337|
16,144||
|**Expenditure**|||||||||
|**Expenditure on:**|||||||||
|Charitable activities||1,173||||1,173|
329||
|Compound cost of sales||7,413||||7,413|
7,157||
|Other compound expenses||152||||152|
263||
|Administrative expense||1,021||||1,021|
850||
|Depreciation||457||||457|
-||
|Greenspaces expenditure|||2,226|||2,226|2,774||
|**_Total_**||10,216|
2,226|
-||
12,442|
11,373||
||||||||||
|**Net income/(expenditure) before tax for**
**the reporting period**||-
105|
-|
-||-
105|
4,771||
||||||||||
|**_Reconciliation of funds:_**|||||||||
|Total funds brought forward||31,441|
-|
-||
31,441|
26,670||
|**_Total funds carried forward_**||31,336|
-|
-||
31,336|
31,441||
||||||||||
1
|Weybridge Allotment Holders and Gardeners Association
CIO (1189633)|Weybridge Allotment Holders and Gardeners Association
CIO (1189633)|Weybridge Allotment Holders and Gardeners Association
CIO (1189633)|Weybridge Allotment Holders and Gardeners Association
CIO (1189633)|Weybridge Allotment Holders and Gardeners Association
CIO (1189633)|Weybridge Allotment Holders and Gardeners Association
CIO (1189633)|
|---|---|---|---|---|---|
|**Section B Balance sheet**||||||
||**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total this year**
**Total last year**|||||
||**£**
**£**
**£**
**£**|||||
|**Fixed assets**||||||
|**Tangible assets**|457|
-|
457|
-||
|**_Total fixed assets_**|
457|
-|
457|
-||
|**Current assets**||||||
|**Stocks**|3,432||3,432|
3,553||
|**Debtors**|||-|
-||
|**Cash at bank and in hand**|27,447|
6,626|
34,073|
33,223||
|**_Total current assets_**|
30,879|
6,626|
37,505|
36,776||
|||||||
|**Creditors: amounts falling due within**
**one year -**_Greenspaces Grant_||6,626|
6,626|
5,335||
|||||||
|**_Net current assets/(liabilities)_**|
30,879|
-|
30,879|
31,441||
|||||||
|**_Total assets less current liabilities_**|
31,336|
-|
31,336|
31,441||
|||||||
|**Creditors: amounts falling due after one**
**year**|-|
-|
-|
-||
|**Provisions for liabilities**|-|
-|
-|
-||
|||||||
|**_Total net assets or liabilities_**|31,336|
-|
31,336|
31,441||
|**Funds of the Charity**||||||
|**Endowment funds**|-||-|
-||
|**_Total funds_**|
-|
-|
-|
-||
|||||||
|||||||
|Weybridge Allotment Holders and Gardeners Association
CIO (1189633)|Weybridge Allotment Holders and Gardeners Association
CIO (1189633)|Weybridge Allotment Holders and Gardeners Association
CIO (1189633)|Weybridge Allotment Holders and Gardeners Association
CIO (1189633)|Weybridge Allotment Holders and Gardeners Association
CIO (1189633)|Weybridge Allotment Holders and Gardeners Association
CIO (1189633)|
|---|---|---|---|---|---|
|**Section B Balance sheet**||||||
||**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total this year**
**Total last year**|||||
||**£**
**£**
**£**
**£**|||||
|**Fixed assets**||||||
|**Tangible assets**|457|
-|
457|
-||
|**_Total fixed assets_**|
457|
-|
457|
-||
|**Current assets**||||||
|**Stocks**|3,432||3,432|
3,553||
|**Debtors**|||-|
-||
|**Cash at bank and in hand**|27,447|
6,626|
34,073|
33,223||
|**_Total current assets_**|
30,879|
6,626|
37,505|
36,776||
|||||||
|**Creditors: amounts falling due within**
**one year -**_Greenspaces Grant_||6,626|
6,626|
5,335||
|||||||
|**_Net current assets/(liabilities)_**|
30,879|
-|
30,879|
31,441||
|||||||
|**_Total assets less current liabilities_**|
31,336|
-|
31,336|
31,441||
|||||||
|**Creditors: amounts falling due after one**
**year**|-|
-|
-|
-||
|**Provisions for liabilities**|-|
-|
-|
-||
|||||||
|**_Total net assets or liabilities_**|31,336|
-|
31,336|
31,441||
|**Funds of the Charity**||||||
|**Endowment funds**|-||-|
-||
|**_Total funds_**|
-|
-|
-|
-||
|||||||
|||||||
CC17a (Excel)
26/03/2022
1
|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|
|---|---|---|---|---|---|
|||||||
|Note 1**Basis of preparation**||||||
|||||||
|**_This section should be completed by all charities_**_._||||||
|**1.1 Basis of accounting**||||||
|These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value
unless otherwise stated in the relevant note(s) to these accounts.||||||
|The accounts have been prepared in accordance with:||||||
|• and 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|||
|• and with*|||the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland
(FRS 102)|||
|• and with the Charities Act 2011.||||||
|||||||
|The charity constitutes a public benefit entity as defined by FRS
102.*||||||
|* -Tick as appropriate||||||
|**1.2 Going concern**||||||
|**_If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to_**
**_continue as a going concern, please provide the following details or state "Not applicable", if appropriate:_**||||||
|An explanation as to those factors that support the
conclusion that the charity is a going concern;||||
**_Not applicable_**||
|Disclosure of any uncertainties that make the
going concern assumption doubtful;||||||
|Where accounts are not prepared on a going
concern basis, please disclose this fact together
with the basis on which the trustees prepared the
accounts and the reason why the charity is not
regarded as a going concern.||||||
|**1.3 Change of accounting policy**||||||
|The accounts present a true|||and fair view and no changes have been made to the accounting policies adopted in note { }.|||
|Yes*||✓|* -Tick as appropriate|||
|No*||||||
|||||||
|**_Please disclose:_**||||||
|**_(i) the nature of the change in accounting policy;_**|||||Prepared on an accruals basis, no changes in accounting
policy have been made.|
|**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information; and_**|||||N/A|
CC17a (Excel)
26/03/2022
1
_**(iii) the amount of the adjustment for each line affected in the**_ N/A _**current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
Yes* ✓ * -Tick as appropriate No* _**Please disclose: (i) the nature of any changes;**_ N/A _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes* ✓ * -Tick as appropriate No* _**Please disclose: (i) the nature of the prior period error;**_ N/A _**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17a (Excel)
26/03/2022
2
CC17a (Excel)
2610312022
CC17a (Excel)
2610312022
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**||||
|---|---|---|---|---|---|---|
||||||||
|**Note 2 Accounting policies**|||||||
|**_This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or_**
**_additional policy has been adopted then this is detailed in the box below._**|||||||
|**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING**
**PRACTICE**|||||||
|**Please provide a description of**
**the nature of each change in**
**accounting policy**|**N/A**||||||
||||||||
||||||||
||||||||
||||||||
CC17a (Excel)
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CC17a (Excel)
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|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**|
|---|---|---|---|---|---|---|
||||||||
|**Note 2 Accounting policies**|||||||
|**2.2 INCOME**|||||||
|**Recognition of income**|These are included in the Statement of Financial Activities(SoFA)when:||||||
||• the charitybecomes entitled to the resources;||||||
||• it is more likelythan not that the trustees will receive the resources;||||Yes*|No*|
||• the monetaryvalue can be measured with sufficient reliability.||||✓||
||||||||
|**Offsetting**|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.||||Yes*|No*|
||||||||
||||||||
|**Grants and donations**|Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).||||Yes*|No*|
||||||✓||
||||||||
||In the case of performance related grants, income must only be recognised to the extent that
the charity has provided the specified goods or services as entitlement to the grant only occurs
when the performance related conditions are met (5.16 FRS 102 SORP).||||Yes*|No*|
||||||✓||
||||||||
|**Legacies**|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.||||Yes*|No*|
||||||||
||||||||
|**Government grants**|The charity has received government grants in the reporting period||||Yes*|No*|
||||||||
||||||||
|**Tax reclaims on donations**
**and gifts**|Gift Aid receivable 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 or the terms of the appeal
have specified otherwise.||||Yes*|No*|
||||||||
||||||||
|**Contractual income and**
**performance relatedgrants**|This is only included in the SoFA once the charity has provided the related goods or services or
met the performance related conditions.||||Yes*|No*|
||||||||
||||||||
||Donated services and facilities that are consumed immediately are recognised as income with
anequivalentamount recognised as anexpense under the appropriateheadingin the SOFA.||||Yes*|No*|
||||||||
|**Support costs**|The charity has incurred expenditure on support costs.||||Yes*|No*|
||||||||
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.||||Yes*|No*|
||||||✓||
|**Income from membership**
**subscriptions**|Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.||||Yes*|No*|
||||||||
||Membership subscriptions which gives a member the right to buy services or other benefits are
recognised as income earned from the provision of goods and services as income from
charitable activities.||||Yes*|No*|
||||||✓||
|**Settlement of insurance**
**claims**|Insurance claims are only included in the SoFA when the general income recognition criteria are
met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.||||Yes*|No*|
||||||||
|**Investment gains and**
**losses**|This includes any realised or unrealised gains or losses on the sale of investments and any
gain or loss resulting from revaluing investments to market value at the end of the year.||||Yes*|No*|
||||||||
|**2.3 EXPENDITURE AND LIABILITIES**|||||||
|**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or constructive
obligation committing the charity to pay out resources and the amount of the obligation can be
measured with reasonable certainty.||||Yes*|No*|
||||||✓||
|**Governance and support**
**costs**|Support costs have been allocated between governance costs and other support. Governance
costs comprise all costs involving public accountability of the charity and its compliance with
regulation and good practice.||||Yes*|No*|
||||||||
||Support costs include central functions and have been allocated to activity cost categories on a
basis consistent with the use of resources, eg allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.||||Yes*|No*|
CC17 FRS 102 SORP
26/03/2022
1
||capa s a
cos s by
e
e spe
ad o
ecos s by
e
usage|capa s a
cos s by
e
e spe
ad o
ecos s by
e
usage|capa s a
cos s by
e
e spe
ad o
ecos s by
e
usage|capa s a
cos s by
e
e spe
ad o
ecos s by
e
usage||||
|---|---|---|---|---|---|---|---|
||,
|||||||
|**Grants with performance**
**conditions**|Where the charity gives a grant with conditions for its payment being a specific level of service
or output to be provided, such grants are only recognised in the SoFA once the recipient of the
grant has provided the specified service or output.|||||Yes*|No*|
|||||||||
|**Grants payable without**
**performance conditions**|Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be recognised.|||||Yes*|No*|
|||||||||
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.|||||Yes*|No*|
|||||||||
|**Deferred income**|No material item of deferred income has been included in the accounts.|||||Yes*|No*|
|||||||✓||
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade discounts|||||Yes*|No*|
|||||||✓||
|**Provisions for liabilities**|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|||||Yes*|No*|
|||||||||
|**Basic financial instruments**|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.|||||Yes*|No*|
|||||||||
|||||||||
|**2.4 ASSETS**||||||Yes*|No*|
|**Tangible fixed assets for**
**use by charity**|These are capitalised if they can be used for more than one year, and cost at least|||||✓||
||They are valued at cost.|||||Yes*|No*|
|||||||✓||
||The depreciation rates and methods used are disclosed in note 3.|||||||
|||||||||
|**Stocks and work in**
**progress**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.|||||Yes*|No*|
|||||||✓||
|**Debtors**|Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.|||||Yes*|No*|
|||||||||
|||||||||
|**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|N/A|||||||
|||||||||
CC17 FRS 102 SORP
26/03/2022
2
N/a* N/a* ✓ N/a* N/a* N/a* ✓ N/a* ✓ N/a* ✓ N/a* ✓ N/a* ✓ N/a* ✓ N/a* N/a* ✓ N/a* N/a* ✓ N/a* ✓ N/a* N/a* ✓ N/a*
CC17 FRS 102 SORP
26/03/2022
3
✓ N/a* ✓ N/a* ✓ N/a* ✓ N/a* N/a* N/a* ✓ N/a* ✓ N/a* N/a* N/a* N/a* ✓
CC17 FRS 102 SORP
26/03/2022
4
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|
|||
|**Note 3 Fixed Assets**||
|||
|Fixed assets which have a useful life greater than one year are capitalised using purchase cost and the cost is spread across the
useful life. As allotment tools and equipment usage is seasonal, a full year of depreciation will be charged in the year of purchase
providing the purchase is prior to August (i.e. before the end of the allotment season). Tools & Equipment are depreciated over two
allotment seasons.||
|||
||**Tools & Equipment**
**Total**|
|Opening Balance|-
**-**|
|Purchases|915
**915**|
|**Closing Balance**|**915**
**915**|
|||
|Opening Depreciation|-
**-**|
|Depreciation Charge|457
**457 **|
|**Closing Depreciation**|**457**
**457**|
|||
|Opening Net|-
-|
|**Closing Net**|**458**
**458**|
1