2021-12-31-accounts - Windmill Community Gardens Margate

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		Pages
Trustees' Annual Report		2to3
Independent Examiner's	Report
Statement of Financial Activities
Balance Sheet
Notes to the Accounts		7to 10
Detailed Statement of Financial Activities

at 31December 202	at 31December 202	1
Charity No. 1194612					2021
				Notes	E
Current assets
Debtors					440
Cash at bank and in hand					4,129
					4,569
Creditors: Amount	falling due		within one year		(480)
Net current assets					4,089
Total assets less current liabilities					4,089
Net assets excluding		pension	asset or liability		4,089
Total net assets					4,089
The funds ofthe charity
Restricted funds
Restricted income		funds			3,903
					3,903
Unrestricted funds
General funds					186
					186
Reserves
Total funds					4,089
Approved by the trustees on			l95MWe c SaXW

Fund accoun	Fund accoun	ting
Unrestricted		funds	These are available for use at the discretion ofthe trustees		in furtherance		ofthe
			general objects ofthe charity.
Designated		funds	These are unrestricted funds earmarked by the trustees	for particular purposes.
Restricted	funds		These are available for use subject to restrictions imposed		by the donor	or	through
			terms of an appeal.
Income
Recognition		of	Income is included in the Statement of Financial Activities		(SoFA) when	the	charity
income			becomes entitled to, and virtually certain to receive, the income and the amount of
			the income can be measured with sufficient reliability.
Income with		related	Where income has related expenditure the income and	related expenditure			is
expenditure			reported gross in the SoFA.
Donations	and		Voluntary income received by way ofgrants, donations	and gifts is included			in the
legacies			the SoFA when receivable and only when the Charity has unconditional			entitlement
			to the income.
Tax reclaims		on	Income from tax reclaims is included in the SoFA at the	same time as the
donations	and gifts		gift/donation to which it relates.
Donated services			These are only included in income (with an equivalent amount in expenditure)
and facilities			where the benefit to the Charity is reasonably quantifiable,		measurable	and
			material.
Volunteer	help		The value of any volunteer help received is not included	in	the accounts.
Investment		income	This is included in the accounts when receivable.

Expenditure	Expenditure
Recognition	of	Expenditure is recognised	on an accruals basis. Expenditure includes any VAT which
expenditure		cannot be fully recovered,	and is reported as part ofthe expenditure to which it
		relates.
Expenditure	on	These comprise the costs	associated with attracting voluntary	income, fundraising
raising funds		trading costs and investment management costs.
Expenditure	on	These comprise the costs	incurred by the Charity in the delivery of its activities and
charitable	activities	services in the furtherance	of its objects, including the making	ofgrants and
		governance costs.
Grants payable		All grant expenditure is accounted for on an actual paid basis		plus an accrual for
		grants that have been approved by the trustees at the end of		the year but not yet
		paid.
Other expenditure		These are support costs not allocated to a particular activity.

Expenditure	on charitable activities	on charitable activities
	Unrestricted		Restricted	Total
				2021
Expenditure	on charitable
activities
Community	Garden	480	97	577
		480	97	577
Support costs off577were allocated to the Community		Garden