CHARITY COMMISSION FOR ENGIAND AND WALES Trustees, Annual Report for the period From 6.4.24 Period stsrt date To 5.4.25 Period end date Charity name: Flora Cultura Charity registration number: 1190020 Objectives and Activities SORP referer Para 1 17 Summary of the purposes of the charity as set out in its overnin document Summary of the main activities in relation to those purposes for the publi benefit, in particular, the aclivities, projects or services identified in the accounts. Statement confiming whether the tnjstees have had regard to the guidance issued by the Charity Commission on public benefit Advancement of health through social and therapeutic hortlculture P8ra 1.17•r 1.19 We off8r soclal and therapeutlc horticulture for mental health and well being through a variety of gardenlng actlvltles Para 1.18 The trustees have had regard to the eharity commission Additlonal inft*miation (optional) You ma choose to include further statements where relevant about: SORP r8ler8n¢• NIA Policy on grant making Para 1.38 NIA Policy on social investrnent including program related investment Para 1.38 2 x volunteers run website + host free of charge 2 x volunteer fundraisers 3 x voluntser gardeners Para 1.38 Contribution made by volunteers NIA Other
Achievements and Perfomiance SORP rEfeten Flora Cultura has provided therapy sessions for 10 service users over the period. The service users have mental health conditions, learning disabllltles and neurological conditions. The majority ara socially isolated and have been long terni unemployed. Since attending the project the service users have shown improvements to their well ing and their social participation. One participant has returned to full time employment after a period of over 10 years unemployod. The activitiès that they have participated In have provlded skills and knowledge concerning thft growing of fruit and vegetables alongslde ornamental plants. Summary ofthe main achievements of the charity. identifying the differen the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. Para 1.20 Addltlonal Infomiatlon {OPtional) You ma choose to include further statements where relevant about.. The achievements are Inllne with the set obj8ctlve$ Achievements against objectives set Para 1.41 Fundraising for the pgriod met the objectives set for the period Perfonnan¢e of fundraising activities against objectives sel Parn 1.41 Investrnent perforniance has been equal to the objectives Investment performan against objectives Para 1.41 NIA Other
Financial Review Review of the charrty's financial position at the end of the Slatement explaining the policy for holding SerVeS statin are held Amount of reseNes held Reasons for holding zero reserves Details of fund materially in deficit Explanation of any uncertainties about the charity continuing as a going concern Pala 1.21 Thè charities financial positlon is strong at the end of this period Para 1.22 Reserves are only held for the purpose of securing future activitiesto enable the achievement of the charities o ectsves £10478 NIA Para 1.22 Para 1.22 Para 1.24 NIA P8fa 1.23 WA Additlonal infomiation (optional) You ma choose to include further statements where relevant about.. Grants and donatlons The charity's principal sourtr5 of funds (including any fundraising) Pora 1.47 NIA Investment policy and objectives including any social investment policy adopted Para 1 46 Relianc• on grants A description of the principal risks facing the charity Pora 1 46 NIA Other
Structure. Governance and Management Descnption of charity's trusts= Type of goveming document ' Para 1.25 Constitution How is the charity constituted? Pata 1.25 Foundation CIO 3ted Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees Para 1.25 No provisions for trustee selection other than minimum of three trustee6 Additional Information loptlonal) You ma choose to include further statements where relevant about.. Trustee induction procedure (inGluding safeguarding at level 2 Policies and procedures adopted for the induction and training of trustees Para 1.51 Flora's trustees have responslblllty to keep the charity on track with the charitable objectives as stated in the constitutlon. The Director is responsible for developing the charities partnerships and the services that the charity offers if s service users. Flora has a close relatlonship with Powys Teaching Health Board {PTHB). During this period we have signèd a licence agrooment with PTHB to manage 1.5 acres of orchard at Bronllys hospital. We moved in to the hospital In November 2024. Our referral network includes NHS depariments and we are developing closer connections wlth them now that we are situated at their head uarters. NIA The charity's organisational struclure and any wider neork with which the charity works Par8 1.51 Relationship with any related parties Porn 1.51 Other Reference and Administrative details Charit name Other name the chan uses istered chari number Flora Cuftura Flora in the Orchards 119)020
Charity's principal address Cefn Gafros Erwood Builth Wells Powys LD2 3TX
Names of the charity trustees who manage the charity Trustee name Officè Irf anyl Dates acted If not for7whole Name of person lor b¢)dyl entitled oint trusts¢ ifan Stanley Thomas James Luckhurst Chair, Heatth & Safety OffIr Deputy Safeguarding Officer Secretary 2019 to present NIA Rachel Philbrick 2024 - present NIA Jean Shivel Karl Wam Rosie Williams 2024 - present 2024 - present 2025 - present NIA NIA NIA 10 12 13 14 15 16 17 18 19 20 Cor orate trustees - names of the directors at the date the re Dlr•ctor name ortwasa roved NIA Name of trustees holding title to property belonging to the charity Trustee name D•tss actod if not forwhole ear NIA
Funds held as custodian trustees on behalf of others Description of the assets NIA held in this capacity Name arrtl objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects Details of arrangements for safe custody and segregation of such assets from the charity's own assets Addltional Inforniatlon loptlonal) Names and addresp•es of advisers (Optional infomiatlon) Type of Namè Address adviser Consultant Supervisor Rachel Philbrick {Trustee) Name of chief executlve or names of senior staff members (Optional infomiation) Rashid Benoy Exemptions from disclosure Reason for non-disclosure of ke rsonnel details NIA Other o tional information
Declarations The trustees declare that they have approved the trustses. report above. Signed on behalf of the charity's trustees Signature(s) Full namo(sl Position (eg Secretary, Chair. etc) Date 2.112
Statement of Financial Activities
Prepared for Flora Cultura: 6/4/2024 to 5/4/2025 (compared with 6/4/2023 to 5/4/2024)*
| Unrestricted | Restricted | Total | Prior Total* | |
|---|---|---|---|---|
| Donations and Legacies | ||||
| . . Donations | 1,143.94 | 1,143.94 | 405.47 | |
| . . Grants - Non Recurring | 7,574.51 | 34,563.27 | 42,137.78 | 16,920.77 |
| Investments | ||||
| . . Interest Received | 17.90 | 17.90 | 8.76 | |
| Total income and endowments | 8,736.35 | 34,563.27 | 43,299.62 | 17,335.00 |
| Capital expenditure | 5,083.09 | 4,511.16 | 9,594.25 | |
| Charitable Activities | ||||
| . . Charity Management & Administration | 220.15 | |||
| . . . . Accounting charges | 210.54 | 210.54 | 217.68 | |
| . . . . Bank Charges | 15.00 | 45.00 | 60.00 | 60.00 |
| . . . . Consultancy Supervision | 90.00 | 450.00 | 540.00 | 510.00 |
| . . . . Income Tax Paid on Behalf of Employee | 737.07 | 1,309.53 | 2,046.60 | 1,221.77 |
| . . . . Insurance | 352.63 | 352.63 | 448.31 | |
| . . Charity running costs | ||||
| . . . . Craft Supplies | 57.91 | 259.39 | 317.30 | 501.96 |
| . . . . Garden materials and expenses | 508.80 | 445.50 | 954.30 | |
| . . . . Nursery supplies | 152.11 | 152.11 | 122.54 | |
| . . . . Office supplies | 50.29 | 8.03 | 58.32 | 20.99 |
| . . . . . . Food & drink | 92.19 | 23.34 | 115.53 | 30.00 |
| . . . . PPE | 21.60 | |||
| . . . . Training courses | 189.60 | 189.60 | 434.80 | |
| . . . . Transport | 140.00 | |||
| . . Employee Costs | ||||
| . . . . Employer NIC | 20.88 | 100.71 | 121.59 | 440.39 |
| . . . . Employment Allowance Recovered | -121.59 | -121.59 | -440.39 | |
| . . . . Payroll Costs | 21,114.43 | 21,114.43 | 17,800.54 | |
| Total expenditure | 7,197.46 | 28,508.15 | 35,705.61 | 21,750.34 |
| Net income/(expenditure) before investment | 1,538.89 | 6,055.12 | 7,594.01 | -4,415.34 |
| gains/(losses) | ||||
| Net gains/(losses) on investments | ||||
| Net income/(expenditure) | 1,538.89 | 6,055.12 | 7,594.01 | -4,415.34 |
| Exceptional items | ||||
| Transfers between funds | ||||
| Gains(losses) on revaluation of fixed assets for | ||||
| charity's own use | ||||
| Other gains(losses) | ||||
| Net movement in funds | 1,538.89 | 6,055.12 | 7,594.01 | -4,415.34 |
| Total funds brought forward | 2,077.35 | -4,424.24 | -2,346.89 | 2,068.45 |
| Total funds carried forward | 3,616.24 | 1,630.88 | 5,247.12 | -2,346.89 |
Page 1 of 1
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Ch3rity registration number.. L190020 FLORA CULTURA TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 in IIIL Doc ID.. 935c99f735b8f4ba4db8b6b7b652a1f3f69d5b26
FLORA CULTURA Contents P•ge Reference and Adrninistrative Details Trustees, Report Independent Examiner's Report Statement of Financi31 Activities Comparative Statement of Financial Activities Statement of Financial Position Note5 to the Financial Statements 8-10 The following pages do not form part of the statutory accounts.. Detailed Statement of Financial Activities Doc ID.. 935c99f735b8f4ba4db8b6b7b652a1f3f69d5b26
FLORA CULTURA Reference and Administrative Details For The Year Ended 5 April 2025 Trustees Stanley LUckhUt - Chair Rosie Wllliams (appointed 07104120251 Karl Warn (appointed 13105120241 Rachel Philbrick lappointed 13105120241 lean Shivel 18ppointed 13105120241 Phone: 07585706840 Emall: rashid@floracUltu.Org.uk Webslte: www.floracultura.org.uk Charlty Number 1190020 Prlnclpal Address Glasbury House Bronllys Hospltal Brecon Powys LD3 OLU Independent Examiner Mr Umber Khan, AFA, MIPA Taxwise Accountancy 16 Titan Court Laporte Way Luton Bedfordshire LU4 8EF Page I Doc ID.. 935c99f735b8f4ba4db8b6b7b652a1f3f69d5b26
FLORA CULTURA Trustees. Report For The Year Ended S April 2025 The trustees present their report and the financial Statements for the year ended 5 April 2025. Obje¢tive$ and Activities Alm$ and Objective$ Advancement of health through social and therapeutic hortlculture. Slgnlflcant Actlvltles We offer social and therapeutic horticulture for mental health and well being through a variety of gardening activities. Public Benefit The trustees have had regard to the ch3rity commission. The trustees confirm that they have cornplied with the requirements of Section 17 of the Charities Act 2011 to have due gard to the Charity Commission s guidance on public benefit. Achievements and Performance Maln A¢hlevement$ Flora Cultura has provided therapy sessions for 10 service users over the period. The service users have mental health conditions, leaming disabilities and neurological conditions. The majority are socially isolated and have been long term unemployed. Since attending the project, the seroice users have shown Improvements to their wellbeing and their social participation. One participant has returned to full time employment after a period of over 10 years unemployed. The activities that they have participated in have provided ski115 and knowledge concerning the growing of fruit and vegetables alongside ornamental plants. Additional Note Achievements against objectives set: The achlevements are in Ilne wlth the set objectives. Performance of fundralslng actlvltles agalnst objectlves set: Fundraising for the period met the objectives set for the period. Investment performance agalnst objectlves: Investment performance has been equal to the objertlves. Flnanclal Revlew Financial Position The charities financial position Is strong at the end of this period. Reserves Policv Reserves are only held for the purpose of securing future activities to enable the achievement of the charity's objectives. Amount of reserves held.. £10,478.00 Additional Note The charity's principal sources of funds (including any fundraisingl.. Grants and donations. A description of the principal risks facing the charity.. Reliance on grants Page 2 Doc ID.. 935c99f735b8f4ba4db8b6b7b652a1f3f69d5b26
FLORA CULTURA Trustees. Report (continued) For The Year Ended 5 April 2025 structure, Governance and Management fjovemlng ¢ment Flora Cultur3 is 3 registered charity in England and Wales. charity registration number 1190020. The charity is constituted as a Foundation Charitable Incorpor3ted Organis3tion ICIOI and is governed by its constitution. Trustee Selection Methods No provisions for trustee selection other than minimum of three trustees. Additional Note Policies and procedures adopted for the induction and training of trustees: Trustee induction procedure (including SafUardlng at level 21 The charity's organisational structure and any wider network with which the charity works: Flora's trustees have responsibility to keep the charity on track with the charitable objertives as stated in the constitution. The Director is responsible for developing the charities partnerships and the serViS that the charity offers it'5 Service users. Relationship with any related parties: Flora has a close relationship with Powys Teaching Health Board IPTHBI. During this period we have signed a licen agreernent with PTHB to manage 1.5 acres of orchard at Bronlly5 h05Pltal. We moved in to the hospital in Novernber 2024. Our referral network includes NHS departments and we are developing closer connection5 With them now that we are sitU3ted at their headquarters. Statement of Trustees, Responslbllltles The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales reqUIS the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the Incoming resources and application of resources of the charity for that period. In preparing the financial staternents the trustees are required to.. select suitable accounting policie5 and then apply thern consistentlyi observe the ethodS and principles in the Charity SORP,. make judgments and accounting estimates that are reasonable and prudent,. and prepare the financial statements on the going concern basis unless it is inappropri3te to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records which disclose with re3sonable accuracy at 3nytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charitie5 (Accounts and Report51 Regulations 2008 and the provision5 Of the trust deed. They are 0150 re5pon5ible for safeguarding the assets of the charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responslble for the maintenance and integrity of the corporate and financial information Included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation In other jurisdictions. The trustees, report was approved by the board of trustees and signed on its behalf by.. Stanley Luckhurst Trustee 14/07/2026 Page 3 Doc ID.. 935c99f735b8f4ba4db8b6b7b652a1f3f69d5b26
FLORA CULTURA Independent Examiner's Report to the Trustees of FLORA CULTURA For The Year Ended 5 April 2025 I report to the trustees on my examination of the account5 of FLORA CULTURA (the Trust) for the year ended 5 April 2025. Responslbllltles and Basls ot Report As the charity trustees OF the Trust you are responsible for the preparation of the accounts in accordance with the requlrements of the Charlties Act 2011 I-the Act"). I report in respert of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent Examiner's Statement I have completed my exarnination. I confirm that no material matters have come to rny attention in connection with the examination giving rne cause to believe that in any material speCt.. l. accounting records were not kept in respect of the Trust as required by section 130 of the Act,. or 2. the accounts do not accord with those records. or 3. the attounts do not tomply wlth the appllcable reoulrements concernlng the form and contents of accounts set out in the Charities IAccountS and Reports) Regulations 2008 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. I have no concerns and have come across no other matters in connection with the examination to which attention should be ¢nwn In this report In order to enable a proper understanding of the accounts to be reached. Mr Umber Khan, AFA, MIPA 1410712026 Taxwise Accountancy 16 Titan Court Laporte Way Luton Bedfordshire LU4 8EF Page 4 Doc ID.. 935c99f735b8f4ba4db8b6b7b652a1f3f69d5b26
FLORA CULTURA Statement of Financial Activities For The Year Ended 5 April 2025 2025 2024 Unrestrlcted Restrlcted funds funds Total funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies other 8,719 18 34.563 43.282 18 17.326 8,737 34,563 43,300 17,335 EXPENDITURE ON: Charitable activities.. Charitable activities 17,1771 128,5301 135,7071 123,2581 NET INCOME](EXPENDITURE) 1,559 6,034 7,593 15,9231 NET MOVEMENT IN FUNDS 1,559 6.034 7,593 15.9231 RECONCILIATION OF FUNDS: Total funds brought forward 2,077 14,4241 12,3471 3,576 TOTAL FUNDS CARRIED FORWARD li 3,636 1.610 5,246 12.3471 The notes on pages 8 to 10 form part of these financial statements. Page 5 Doc ID.. 935c99f735b8f4ba4db8b6b7b652a1f3f69d5b26
FLORA CULTURA Comparative Statement of Financial Activities For The Year Ended 5 April 2025 2024 Unrestrlcted Restrlcted funds funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies other 415 16.911 17.326 424 16,911 17,335 EXPENDITURE ON: Charitable activities.. Charitable activities 11,0351 122,2231 123,2581 NET EXPENDThURE 16121 15,3111 15,9231 NET MOVEMENT IN FUNDS 16121 15,3111 15.9231 RECONCILIATION OF FUNDS: Total funds brought forward 2,689 887 3,576 TOTAL FUNDS CARRIED FORWARD li 2,077 14,4241 12.3471 The notes on pages 8 to 10 form part of these financial statements. Page 6 Doc ID.. 935c99f735b8f4ba4db8b6b7b652a1f3f69d5b26
FLORA CULTURA Statement of Financial Position As At S April 2025 2025 2024 Unrestrlcted Restrlcted funds funds Total funds Total funds Notes CURRENT ASSETS Cash at bank and in hand 1,559 8.919 10,478 1.428 1,559 8.919 10.478 1.428 Creditors: Amounts Falling Due Within One Year io 15.2321 {5.2321 13.7751 NET CURRENT ASSETS (LIABILITIES) 1,559 3,687 5,246 12,3471 TOTAL ASSETS LESS CURRENT LIABILITIES 1,559 3,687 5,246 12,3471 NET ASSETS/(LIABILITIES) 1,559 3,687 5,246 12,3471 FUNDS OF THE CHARITY Fiestricted Funds Unrestricted Funds 1,610 3.636 14,4241 2.077 TOTAL FUNDS li 5,246 12.3471 The financial statements were approved by the b03rd of trustees on 14 july 2026 and were signed on its behalf by.. Stanley Luckhurst Trustee The notes on pages 8 to 10 fortn part of these financial statements. Page 7 Doc ID.. 935c99f735b8f4ba4db8b6b7b652a1f3f69d5b26
FLORA CULTURA Notes to the Financial Statements For The Year Ended 5 April 2025 l. General Information FLORA CULTURA is a charitable incorporated organi5ation registered with the Charity Comrnission, registered charity number 1190020. The principal address is Glasbury House, Bmnllys Hospital, Brecon, Powys, LD3 OLU. 2. Statement of Compli•n¢e The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 "Accounting and Reporting by Charitie5.' Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191 Financial Reporting Standard 102 The Financial Reporting Standard applicable In the UK and Republic of Ireland and the Charities Act 2011. Accountlng Pollcles 3. 1. Basls of Preparatlon of Flnanclal Statements The financi31 statements have been prepared under the historical cost convention. The charity is a Public Benefit Entity as defined by FRS 102. 3.2. Golng Concern Dlsclosure The trustees have not Identified any materi31 uncertainties related to events or conditions that may cast significant doubt about the charity'5 ability to continue as a going concern. 3.3. Cash and Cash Equlvalents Cash and cash equivalents are basic financial assets and include cash In hand and deposits held at call with banks, other short-terrn highly liquid Investments that mature in no more than three rnonths frorn the date of acquisition and are readily convertible to a known arnount of cash with insignificant risk of change in value. and bank overdraft5. 4. Income from Donations and Legacies 2025 Unrestri¢ted Re$tri¢ted Totsl funds funds funds Donations and gifts.. Donations 3nd gifts GrantS'. Grants 1,144 1,144 7,575 34,563 42,138 8,719 34,563 43,282 2024 Unrestrf¢ted Restrlcte Totsl fund$ funds fund$ Donations and gifts.. Donations 8nd gifts GrantS'. 405 405 Grants io 16.91L 16.921 415 16,911 17,326 Page 8 Doc ID.. 935c99f735b8f4ba4db8b6b7b652a1f3f69d5b26
FLORA CULTURA Notes to the Financial Statements (continued) For The Year Ended 5 April 2025 5. Other Income 2025 2024 Unrestrlcted Unrestrlcted funds funds Investtnent incorne 18 6. Analysis of Expenditure 2025 Actlvltles undertaken directlv Support costs (see note 71 Total Charitable activitles 1,424 34,283 35,707 2024 Actlvltles undertaken directlv Support costs (see note 71 Total Charitable activitles 625 22,633 23,258 7. Support Costs 2025 Charitable activities Employee costs General adrnini5tration 23,467 10,816 34.283 2024 Charitable a¢tivitie$ Etnployee costs General administtIOn 19,648 2,985 22,633 Page 9 Doc ID.. 935c99f735b8f4ba4db8b6b7b652a1f3f69d5b26
FLORA CULTURA Notes to the Financial Statements (continued) For The Year Ended 5 April 2025 8. Staff Costs Staff costs were as follows.. 2025 2024 Wages and salarie5 23,161 19,022 No etnployees received ernployee benefit5 (excluding employer pension c05ts1 for the reporting period of tnore than £60,000. 10. Creditors: Amounts Falling Due Within One Year 2025 2024 Trade creditors {191 5,251 other credltors 3,775 5,232 3,775 11. Movement In Fund$ As at 6 Aprll 2024 As at 5 Aprll 2025 Income Expenditure Unre$trlcted fund$ General.. Gener31 unrestricted fund 2,077 8,737 17,1781 3,636 Restrlcted funds Restricted fund 14,4241 34,563 128,5291 1,610 Total funds 12,3471 43,300 135,7071 5,246 As at 6 Aprll 2023 As at 5 Aprll 2024 Income Expenditure Unre$tri¢ted funds General.. General unrestricted fund 2,689 424 11,0361 2,077 Restricted funds Restricted fund 887 16,911 122.2221 14,4241 Total funds 3,576 17,335 123,2581 12,3471 12. Transactions with Trustees None of the trustees received any MUneratIon or any other benefits from an employment with the charity or a related entity during the current or previou5 year. No trustee expenses have been incurred. 13. Related Party Disclosures There have been no related party transactions in the reporting period that require disclosure. Page 10 Doc ID.. 935c99f735b8f4ba4db8b6b7b652a1f3f69d5b26
FLORA CULTURA Detailed Statement of Financial Activities For The Year Ended 5 April 2025 2025 2024 Total funds Total funds INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Grants 1,144 42,138 405 16,921 43,282 17,326 Other InVesternt Inctse 18 18 43,300 17,335 EXPENDITURE ON: Charitable Activities: Charitable activities Other supplies costs Wages and salaries Training cost Health and safety costs Travel expenses Subsistence expenses Equipment expenditure Insurance 11,4241 123,1611 11901 16251 119,0221 14351 1221 11391 1301 11,5081 14481 1211 11161 19,5941 13531 1501 181 12111 15401 Printing, postage and stationery stationery Accountancy fees Consultancy fees Management rees Bank charges 12181 15101 12201 1601 1601 135,7071 123.2581 135,7071 123,2581 NET INCOME/IEXPENDThURE) 7,593 15,9231 Page 11 Doc ID.. 935c99f735b8f4ba4db8b6b7b652a1f3f69d5b26