## WEYBRIDGE ALLOTMENT HOLDERS’ AND GARDENERS’ ASSOCIATION (WAHGA) CIO - Association. Registered Charity Number 1189633 ## **ANNUAL REPORT 2022** 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:** In 2022 WAHGA was able to expand the ways in which it continues to play an important role in the support of fruit, vegetable and flower growers in Weybridge, in the interests of social welfare. These initiatives have been both practical and educational. Allotment gardeners benefitted from loans of suitable equipment, work-party support and practical advice from other WAHGA members who have gardening experience which they are keen to share. During 2022, social events, competitions and the use of social media supported objectives to share knowledge and increase allotment gardeners’ enjoyment of their life. WAHGA continues to look imaginatively at ways it can add to the mental health benefits that cultivation, exercise and fresh air can bring to allotment gardeners and members. Membership, which is open to local gardeners and allotment holders, stood at 330 at the end of 2022 ## **2022 ACTIVITIES AND INITIATIVES** ## **PROVIDING OPPORTUNITIES FOR LEARNING ABOUT SUSTAINABLE HORTICULTURE** Given the success and popularity of informative member newsletters, use of social media, one-on-one and group learning activities, the focus on these was increased in 2022. The WAHGA website now contains high quality, relevant articles and fact sheets which are readily available to members and the public. Horticultural tips and 1 techniques as well as wildlife and sustainability information are focus areas. The WAHGA ‘Jobs for the Month’ are written specifically for the local environment and tailored each month to reflect the actual growing conditions at the time. Website and Facebook statistics as well as informal feedback shows they are very popular and helpful to growers. The WAHGA administered Facebook group, which had 166 members at the end of 2022, remained popular (405 posts were made during the year) and is administered to ensure the posts are relevant and educational, as well as enhancing community engagement. Members are encouraged to post their hints, tips and requests for advice. Recycling and sharing activities continued to be a major focus area so that plastic items in particular are reused, and spare seedlings and produce are shared. ## **COMMUNITY QUIZ NIGHTS** In order to bring the WAHGA membership together to foster an allotment holders and gardening community and to raise funds for WAHGA, quiz nights were organised in 2022. These social events had been suspended during the covid period. 67 members and their friends came to the 5th March Quiz, and 77 to the 12th November Quiz. These evening events contributed a profit of £711 after a £200 donation was made to DEC’s appeal for Ukraine. ## **SUNFLOWER AND PUMPKIN GROWING COMPETITIONS** In April, 67 members (including 34 under 12 years old) collected sunflower growing kits which included seeds, flower pots and compost. Sunday 7th August was set as the target date for measuring. Sunflowers over 1.2 metres high were eligible for the finals, as well as those with large flower heads. 4 adults and 9 junior members qualified for the finals and the winners were announced to the membership. All of the junior members whose flowers made the finals received a certificate and an age appropriate educational nature book. Adult winners received a voucher from either a local bookshop or garden centre. In a similar fashion 50 members (including 29 under 12s) were given pumpkin seeds and the largest pumpkins were weighed, with prizes awarded at the end of October. ## **PARTNERSHIP WITH LOCAL GARDENING GROUP** WAHGA joined forces to assist Weybridge in Bloom (WiB) with their annual sunflower growing competition for children which was launched at the Oatlands Fayre on 14th May. The aim was to promote horticultural activities and cultivation for children. WAHGA members assisted at the WiB stall and talked to many children and their parents to explain how to grow sunflowers. WAHGA provided the kits (sunflower seeds and pots filled with compost) which were very popular. WAHGA also offered packets of flower and vegetable seeds free of charge to children and others interested in learning about cultivation or developing their gardens or allotment plots. 2 ## **PLOT JUDGING** In order to ensure a greater focus on wildlife, biodiversity and sustainability there was a substantial revamp to the annual plot-judging event. Julie Jacob (an Instructor at RHS Merrist Wood) was engaged and the judging criteria were substantially revamped, whilst not losing sight of the primary focus of growing delicious fruit and vegetables, as well as flowers. The criteria were published well in advance of judging and plot-holders were invited to enter their plots. 24 members came forward. The judge was most impressed by plots with a large variety of vegetables and fruit, flowers and herbs which attract pollinators and plots with weeds under control, and which were well laid out. Plots were also checked for well-utilised compost bins, as well as water butts where sheds allowed for guttering to provide a supply of rain water. To increase the opportunity for learning, all participants received a copy of the judge’s scoring and comments sheet, with suggestions for the next growing season, as well as lots of positive and constructive feedback. The seven category winners received garden centre vouchers. ## **WAHGA COMMUNITY PICNIC AND PRIZE-GIVING** The summer event was held on 21 August, and was attended by many members. WAHGA took the opportunity to award prizes to winners of the plot-judging event, and gave a summary of plot-judging to encourage growers to improve the wildlife, diversity on their plots, and to learn more about sustainable horticulture. Wildflower seedlings grown by one of the members were also distributed to attendees. ## **CONTRIBUTING TO THE LOCAL FOOD BANK** Members support the Weybridge and Runnymede Food Bank Project with donations which are managed by WAHGA. The Food Bank’s list of most useful items is changed regularly and is attached to the collection bin. **MEMBER DISCOUNTS** . Discounts negotiated by WAHGA provide facilities by way of reduced price plug plants, seeds and equipment for members. ## **BULK PURCHASE** It is important that WAHGA supports the improvement of the physical and natural environment. Supporting growers to increase yields is also a priority and supports food security initiatives. Using its knowledge of high quality suppliers WAHGA managed the bulk purchase of key items, including manure, compost, and most popular seeds. 1090 bags of manure/compost were bulk purchased and distributed in 2022. ## **ENCOURAGEMENT AND RECORDING OF WILDLIFE AND BIODIVERSITY** WAHGA was able to make headway in the course of 2022 in the conservation, protection, and improvement of the physical and natural environment. Particular focus areas were improving soil condition, increasing yields, and a reduction in 3 pests as a result of a healthy balanced ecosystem. Attraction of pollinators was and will remain a key objective. More progress was made in preparing and managing a community hazel coppice area/orchard on a plot in the shadow of St James’ Church’s steeple. It was planned that within a year the hazels would produce their first edible crop, staggered cutting (coppicing) would begin to provide locally sourced pea sticks and bean poles for plot holders. More flowers and native bulbs were planted to help increase the diversity of pollinators _._ A shed was added for the storage of tools for plot maintenance and cultivation. Toward the end of 2022 the land owner informed WAHGA that the project running since 2019 and funded through a Greenspaces Grant made by Elmbridge Borough Council would be terminated. Allotment holders were provided with nest boxes as well as reptile mats to provide protection in particular to the slow worm colony. Multiple sightings of rare and interesting flora and fauna were recorded with the Surrey Biodiversity Information Centre (SBIC), with a view to conserving the area’s existing protected habitat and enhancing biodiversity. We continue to find 8 different species of native bats, a returning pair of rare Peregrine Falcons, stag beetles at multiple site locations, breeding hedgehogs and a thriving colony of slow worms. WAHGA continues to work in partnership with like minded local charities such as the Wildlife Aid Centre (where injured wildlife is taken) who helped rescue a distressed hedgehog from the site. Their services are promoted actively to members. ## **CLOSURE OF THE WAHGA TRADING HUT AND COMPOUND** The WAHGA Trading Hut and compound provided members with allotment tested seeds and a range of other gardening products at discounted prices. Equipment which members were able to borrow was stored in the compound. The trading hut also served as an allotment ‘community hub’ where members would visit on Saturday and Sunday mornings for a chat or to ask for gardening tips and advice. The trading hut and compound were built by WAHGA in 1968 and were run entirely by volunteers. It had been WAHGA’s central revenue stream. In 2021, Weybridge Land Charity (WLC) instructed WAHGA to close the trading hut. WAHGA did not accept the reasons for closure and made every attempt to persuade WLC to allow the shop to remain open - including an offer of £500 as an annual contribution towards WLC funds. WAHGA were strongly encouraged by many of the allotment community to resist the closure of the trading hut, including 97 members who signed a petition which was delivered to the Chair of WLC in November 2021. Once all other avenues had been explored members encouraged WAHGA to challenge the closure via a legal route. This was seen as essential to ensure continuity of WAHGA’s main revenue stream as well as retaining the weekend community hub, and to continue the provision of high quality, 4 competitively priced seeds and other gardening products. After initial legal expenditure it was decided that it would not be right to run down reserves further and WAHGA made a decision to halt legal proceedings. In early May 2022 WAHGA held a closing down sale to ensure stock was cleared and that funds were recovered. The shop was then closed and the compound taken over by WLC. ## **ASSOCIATION MANAGEMENT** WAHGA is managed by Trustees who may stand for re-election at the AGM. The charity trustees delegate some of their powers and functions to a committee, having determined the terms and conditions on which the delegation is made. The charity trustees may at any time alter those terms and conditions or revoke the delegation. Volunteers also support the trustees ## **Trustees:** WAHGA trustees for 2022: Philip Murphy, Philippa Graeme, James Higgins, Leila Brown. ## D **eclaration:** - 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 both aspects improve the physical, mental and social wellbeing 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, and include sufficient reserves to provide for unexpected costs. WAHGA became a registered charity (CIO - Association) on 22nd May 2020. END OF REPORT 5 ||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 theperiod**|||||||| ||**Period start**
**date**|1/1/22|**To**|**Period end**
**date**||12/31/22||| |||||||||| |**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**|||| |||**£**
**£**
**£**
F01
F02
F03|||**£**
**£**
F04
F05|||| |**Income**||||||||| |**Income and endowments from:**||||||||| |Donations and legacies||800||||800|
-|| |Charitable activities||-||||-|
560|| |Fundraising income||2,453||||2,453||| |Compound activities||6,587||||6,587|
9,551|| |Greenspaces grant|||2,369|||2,369|
2,226|| |**_Total_**||9,840|
2,369|
-||
12,209|
12,337|| |**Expenditure**||||||||| |**Expenditure on:**||||||||| |Charitable activities||734||||734|
1,173|| |Fundraising expenses||1,942||||1,942||| |Compound cost of sales||7,846||||7,846|
7,413|| |Other compound expenses||100||||100|
152|| |Administrative expense||9,677||||9,677|
1,021|| |Depreciation||563||||563|
457|| |Greenspaces expenditure|||2,369|||2,369|
2,226|| |**_Total_**||20,862|
2,369|
-||
23,231|
12,442|| |||||||||| |**Net income/(expenditure) before tax for**
**the reporting period**||-
11,022|
-|
-||-
11,022|-
105|| |Tax payable||-|-|-||-|-|| |**Net income/(expenditure) after tax before**
**investment gains/(losses)**||
-
11,022|
-|
-||-
11,022|-
105|| |Net gains/(losses) on investments||-|-|-||-|-|| |**Net income/(expenditure)**||-
11,022|
-|
-||-
11,022|-
105|| |**Extraordinary items**||-|
-|
-||
-||| |**Transfers between funds**||-|
-|
-||
-|
-|| |**Other recognised** **gains/(losses):**||||||||| |Gains and losses on revaluation of fixed assets for the
charity’s own use||-|
-|
-||
-|
-|| |Other gains/(losses)||-|
-|
-||
-|
-|| |**_Net movement in funds_**||-
11,022|
-|
-||-
11,022|-
105|| |||||||||| |**_Reconciliation of funds:_**||||||||| |Total funds brought forward||31,336|
-|
-||
31,336|
31,441|| |**_Total funds carried forward_**||20,314|
-|
-||
20,314|
31,336|| |||||||||| |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 at 31 December 2022**|||||| ||**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total this year**
**Total last year**||||| ||**£**
**£**
**£**
**£**||||| |**Fixed assets**|||||| |**Tangible assets**|107|
-|
107|
457|| |**_Total fixed assets_**|
107|
-|
107|
457|| |**Current assets**|||||| |**Stocks**|-|
-|
-|
3,432|| |**Debtors**|-|
-|
-|
-|| |**Cash at bank and in hand**|21,774|
2,631|
24,405|
34,073|| |**_Total current assets_**|
21,774|
2,631|
24,405|
37,505|| ||||||| |**Creditors: amounts falling due within**
**one year -**_Greenspaces Grant_|-||3,995|
6,626|| ||||||| |**_Net current assets/(liabilities)_**|
21,774|
2,631|
24,405|
30,879|| ||||||| |**_Total assets less current liabilities_**|
21,881|
2,631|
24,512|
31,336|| ||||||| |**Creditors: amounts falling due after one**
**year**|-|
-|
-|
-|| |**Provisions for liabilities**|-|
-|
-|
-|| ||||||| |**_Total net assets or liabilities_**|21,881|
2,631|
24,512|
31,336|| |**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 at 31 December 2022**|||||| ||**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total this year**
**Total last year**||||| ||**£**
**£**
**£**
**£**||||| |**Fixed assets**|||||| |**Tangible assets**|107|
-|
107|
457|| |**_Total fixed assets_**|
107|
-|
107|
457|| |**Current assets**|||||| |**Stocks**|-|
-|
-|
3,432|| |**Debtors**|-|
-|
-|
-|| |**Cash at bank and in hand**|21,774|
2,631|
24,405|
34,073|| |**_Total current assets_**|
21,774|
2,631|
24,405|
37,505|| ||||||| |**Creditors: amounts falling due within**
**one year -**_Greenspaces Grant_|-||3,995|
6,626|| ||||||| |**_Net current assets/(liabilities)_**|
21,774|
2,631|
24,405|
30,879|| ||||||| |**_Total assets less current liabilities_**|
21,881|
2,631|
24,512|
31,336|| ||||||| |**Creditors: amounts falling due after one**
**year**|-|
-|
-|
-|| |**Provisions for liabilities**|-|
-|
-|
-|| ||||||| |**_Total net assets or liabilities_**|21,881|
2,631|
24,512|
31,336|| |**Funds of the Charity**|||||| |**Endowment funds**|-||-|
-|| |**_Total funds_**|
-|
-|
-|
-|| ||||||| ||||||| **----- Start of picture text -----**
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:
the Statement of Recommended Practice: Accounting and Reporting by
Charities preparing their accounts in accordance with the Financial
• and with* ✓
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
issued on 16 July 2014
the Financial Reporting Standard applicable in the United Kingdom and
• and with*
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 Not applicable
conclusion that the charity is a going concern;
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:
Prepared on an accruals basis, no
(i) the nature of the change in accounting policy; changes in accounting policy have been
made.
(ii) the reasons why applying the new accounting policy
N/A
provides more reliable and more relevant information; and
(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.
**----- End of picture text -----**
**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 N/A accounting policy** |**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)**|**(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*|N/a*| ||• 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*|N/a*| ||||||||✓| ||||||||| |**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*|N/a*| ||||||✓||| ||||||||| ||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*|N/a*| ||||||✓||| ||||||||| |**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*|N/a*| ||||||||✓| ||||||||| |**Government grants**|The charity has received government grants in the reporting period||||Yes*|No*|N/a*| |||||||✓|| ||||||||| |**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*|N/a*| ||||||||✓| ||||||||| |**Contractual income and**
**performance related grants**|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*|N/a*| ||||||||✓| ||||||||| ||Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
headingin the SOFA.||||Yes*|No*|N/a*| ||||||||✓| |**Support costs**|The charity has incurred expenditure on support costs.||||Yes*|No*|N/a*| ||||||||✓| |**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*|N/a*| ||||||✓||| |**Income from membership**
**subscriptions**|Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.||||Yes*|No*|N/a*| ||||||||✓| ||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*|N/a*| ||||||✓||| |**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*|N/a*| ||||||||✓| |**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*|N/a*| ||||||||✓| |**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*|N/a*| ||||||✓||| |**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*|N/a*| ||||||||✓| ||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*|N/a*| ||||||||✓| |**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*|N/a*| ||||||||✓| |**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*|N/a*| ||||||||✓| |**Redundancy cost**|The charity made no redundancy payments during the reporting period.||||Yes*|No*|N/a*| ||||||||✓| |**Deferred income**|No material item of deferred income has been included in the accounts.||||Yes*|No*|N/a*| ||||||✓||| |**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts||||Yes*|No*|N/a*| ||||||✓||| |**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*|N/a*| ||||||||✓| |**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*|N/a*| ||||||||✓| ||||||||| |**2.4 ASSETS**|||||Yes*|No*|N/a*| |**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*|N/a*| ||||||✓||| ||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*|N/a*| ||||||||✓| |**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*|N/a*| ||||||||✓| ||||||||| |**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|N/A||||||| |**Notes to the accounts**|**Notes to the accounts**| |---|---| ||| |**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**
915
**915**
212
**212**| |Opening Balance
Purchases
**Closing Balance**|| ||**1,127**
**1,127**| ||| |Opening Depreciation
Depreciation Charge
**Closing Depreciation**|457
**457**
563
**563**| ||**1,020**
**1,020**| ||| |Opening Net
**Closing Net**|458
458
**107**
**107**|