REGISTERED CHARITY NUMBER.. 1194612 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2024 FOR WINDMILL COMMUNITY fJARDENS MARGATE WINDMILLCOMMUNITY GARDENS MARGATE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 OECEMBER 2024 Page Reference and administrative detai15 Report of the trustees Independent Examiner's report Statement of Financial Acti¥ities Balance sheet Notes to the accounts 9-15 Detailed Statement of Financlal Artiv5tles 16-17 WINDMILL COMMUNITY GAROENS MARGATE REFERENCE AND ADMINSTrATIVE DETAIiS FOR THE YEAR ENDED 31 OECEMBER 2024 TRUSTEES S Finch M Millbank C Beverid8e GHatt M Watts (appointed 6 March 20241 PRINCIPAL OFFICE 17 The Parade (Isi Flry)rl Margate Kent CT9 IEY REGISTERED CHARITY NUMBER 1194612 ACCOUNTANT5 Cleverdons 7 The Broadwav Broadstairs Kent CTIO 2AD BANKERS The Co-operative Bank PO Box 250 5kelmer5dale WN8 6VrfT Pa8e I WINDMILL COMMUNifi GAROENS MAAGATE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER2024 The tru5tee5 present their report with the financral statements of the charity for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charity's trust deed. the Charities Act 2011 and Attwnting and the Charities Statement of Retommended Pradite and f inantial Reporting Standard FRS 102. OBJEcnvES AND A￿1VITIEs Objertive5 and aim5 The aims of the charity as slated in our governing document are= to promote. for the benefit of the inhabitsnts of Thanet. the provision of facilitie5 for recreation or other leisure time occupation of indiwdua15 who have need of such facilities by reason of their youth, age, inf1rmity or disablement, financial hardship or social and economic circvmstances for the public at large in the interest of Social welfare and with the object of improvin8 the condition of life of the said inhabitants- to advance education for the public benefit in the 5ubjerts of horticulture. healthy eatin& conservation of natural resources and improvemenl of wildlife di¥efsity, in particular by pfowding opportunities for learning In Windmill Community Gardens Mafgate. To achieve thts Windmill Community Gardens Margate runs activities events and learning opportunities for the whole community to promote the development of skills. knowledge and confidence in chemical-free food erowing and healthv eating. Visits for community, family and school groups, work experience for student5 and people who are unemployed, volunteering and wellbeing artivities are delivered from both our community garden on Dane Valley Road CT9 2SH and community market gartlen on St Peterfs Footpath CT9 2SP in Margate. Kent and at appropriate community settings to promote engagement. When planning our activitie5. the trustee5 have considered the Charities Cornmission's guidance on public benefit, including the 8uidance'public beneftt.. running a charity IP821'. Slgnificant aCtI￿tIes The main activities to deliver the charity's purpose include.. Welcomin8 6,121 visits in 2024 includin8 2341 from chiltlren. Over I￿X) people visited our events and 508 attended our Thursday and new Saturday gardenin8 clubs including 12 young people for work experience and 18 voluntee¥s. Community Roots learning programme wa5 a great success for community learning Funded by the UK Government through Thanet Distflct Council's Shared Prosperity Fund. 22 tutor5 SUPPQrted by 12 volunteers delivered 63 workshops W￿th 281 participants and supported 3 people into work as new tutors. OUT Community Composting Pilot Scheme also launched in April was generously funded by Kent Community Foundation which enabled us to h05t 367 participants. 12 educational composting workshops and 168 at Compost Fest. We diverted on awera8e 400L of organic waste from landfill each week. that'5 20.8LX)L over the year. once composted we gain almost 7000 litres of compost to Use. We secured funding from Save The Children for inclusive play and support for neurodiverse children and families and people with disabilities in partnership with the Mafgate Early Learning Community and See Me Play. This included funds for an accessible ramped compost toilet planned for completion in Spring 2025. Main athievements February launch of Community Composting pilot scheme March Pollinator Planters scheme donated to local residents kindly supported by the Mayor Of Margate April Launch of Community Roots learning programme April New Cabin and facilities at our community market garden to make more welcoming rest and learning space for hard working volunteers, work experiente and staff generously funded by Social Enterprise Kent and Kent community Foundation plus kind donation of a kitchen unit by Perfect Place to Gr¢)w. August.. Construction of new raised beds from a generous donation by Holiday Cottages. September: East Kent College Collaboration with Foundaiion Course students for work emperience Page 2 continued... WINDMILL COMMUNITY GARDENS MARGATE REPORT OF THE TRUSTEES. tontlnued FOR THE YEAR ENDED 31 DECEMBER 2024 Maln ¥ch5e¥ement5- contlnued November Celebrating 20 year of Wlndmill Communlty Gardens wlth a volunteer thank you event December.. New ramped, covered deck providin8 more sheltered acte55ible Space for activities funded by UK Government via Thanet District Council's Shafd prosperity fund. Impart January to December 2024 WCGM Outcoiiies taryets set wlth Natlonal Lottery Communlty Fund INLCFI Wlth achlevements and % of annual tlryet reached for 2024. l. Unemployed peoplel low wa8ed wlll Improve confidence. yln quaiincatlonslwork experl¢n£e to mo¥e closer to arKI access tralnln& ¥olunteerln8 and èmployment opportunitle5. Target 60.. Actual SS reports of Increased confldence.192%1 Target 60., Actual 68 reports of increased skills.1113%1 Target 25,. Actual 31 Unemployed/low waged participants galned a quallflcat5on. attend courses, start volunteerSn8 or further work experience.1124%1 Target 10.- A¢tual 14 Unemployed/low waged participants pro8Tessed from WCGM onto continving education, employment. volunteerlng.1140%1 2. People wlll eTriaie In iroup.based outdoor a Tar8et 50.. Actual 208 Of whlch are new.1416%1 Target 4￿.. Actual $03 Partlclpants report improved overall physical and mental well-bein81126%1 Target 41X).. Actual S52 Partlcipants who would like more soclal opportunltles report attendance gives them thls opportunlty1138%1 Target 250.. Actual 263 Partlcipants will report an increase in participatin8 Outdoor activltie5 they enjoy1105%1 S. Improve •¢¢ess io ser¥l¢*s ihrouih $I￿pOsi1n￿ and support for m•ry5n•llsed people wlih Complex heeds who stryul• to proir*ss towards thèlr expressèd goals Target 100.. Actual 156 were supported or recelved slgnpostlng1156%1 Target 30.. Actual 28 Of which are new.193%1 Target 50.. Actual 9 achieved positive outcome through signpostln8118%1 Target 20.. Actual 5 Need and receive further support12S%I 4. Empower local p•ople to play a ireatèr ro￿ In d•veloplni and Impro¥lni thelr communlty Target 20.. Actual 60 Action by community members was exploredlsupported1300%1 Target 20.. Actual 14 Action engaged wider participation170%1 Target 15.. Actual 7 Action achieved posltive pro8ress147%1 Target 15.. Actual 8 Action achieved desired community development or improvement outcome153%1 Learnlni. organlsatlonal Through hard. creative inclusive work from staff, volunteer5 and trustees whilst embodyin8 the Windmill Way. many of our good social and environmental outcome lar8e15 have been exceedÈd. Thosè targèts below expectations arlse from a mixture of more time needed to reach and support participants with complex needs and to find less unintrusive means to gather data and monitor outcomes. Soclal su5t•lnabllSty through in¢lusive co-worklng has led to successful fundin8 of new more accessible activities and facilities. Welcomin8 more people by starting our first Saturday afternoon Garden Club, Supper Club and new bespoke 5ession5 for Oasis Domestic Abuse Support Group and People Dem collective Gin8er Tea whilst sharing surplus produce with 101 Social for regular Sunday Soup kitchens. Envtronmental sustalnablllty through boosting biodiver51ty and learning more about nature friendly food growin8 and forest 8ardening. is enhanced by collaborating with local or83nisations and residents to close the loop on waste. This Is achieved by increased on-site composting of food waste.. reuse of reclaimed materials and procurement of recyclable consumables with Margate Mushrooms, 101 Social, Dulce, local residents and Mull. also reusing materials 53lvaged with Bon Volk5 via Circular Margate for signage and refurbishments on slte. Page 3 continued... WINDMILLCOMMUNifi GARDENS MARGATE REPORT OF THE TRUSTEES- contlnued FOR THE YEAR ENDED 31 OECEMBER 2024 Maln achle¥ements- contlnued Finantlal sustalnablllty Increassng veg bag customers from 87 to 96.. a total of 4254 veg bags were delivered, an increase from 3655 in 2023. Increased productivity resulted from hard work and innovation on more no-di8 beds. green waste food- 8rowin8 mounds and improved drip irrigation. Impressive productivity boost5 included 461kg tomatoe5.' 209 kilos ol broad beans. 1218 lèeks. and 108 kilos of salad potatoes. We strive towards running groups and events thar can generate income,. whilst learnin8 how to develop learnin8 Opportunities that both share prosperity and cover delivery costs. Learnlni- sector awareness Together with Windrnill Community Gardens Margate multiple community, statutory, business and funder or8anisations combine efforts to achieve lar more good outcomes than we could individually within and beyond the community gardens Strengthened partnerships and established new connections wlth new partner organlsatlons through ovtrea¢h and bespgke onsite activities including.. local schoo15. Dane Valley Residents Association. Dane Valley Woods. Millmead Children's Centre.. Spaces 2 Connect,. Green Social Prescribing Network,. Thanet Employment & Trainin8 Forum.. Pilgrims Hospice,. Newin8ton Field to Fork.. Thanet Games,. Broadstairs Food Festival,. Westbrook Sunken Garden5 Eco fair, Social Enterprise Kent Christmas Fayre and lob Centre Plu5 providers event. We ¢ollabora¢e on biodiversity, local food and circular e¢onomies with Dulce., POW,. Perfect Place To Grow., Turner Contemporary Creatl¥e Lab.. Bon Volks through Circular Margaie, We learn to celebrate diversity with feedback and inclusive innovations Irorn When They Ask,. See Me Play.. People Dem Collective Ginger Tea,, Oasi5 Domestic Abuse Support Group,. 8eyond the Pa8e United Mother5,' One Vou Health,. Kent fiefu8ee Action Network.. Proje¢t 43.. Terran¢e House.. and Arts Education Ex¢han8e. We are very gratelul for funding and support from The National Lottery Community Fund,. UK Government Shared Prosperity Fund 8enerou51y allocated by Thanet Dlstrict Council,. Kent Community Foundation., Co-op Community Grant.. Social Enterprise Kent,, Save the Children and Mar8ate Early Learnin8 Community, People Care Planet Care, Travel Chapter Hollday Cottages UK. Deloitte Diglt81 Connett ProRramme', and Thanet Distri¢t Coun¢il's Lotto Fund. NÈMI steps Our prioritisatlon of equitable, environmental 5UStainability demands high standards in our ethical financial decision makin8 which informs our future with our community. It is Sn step with all our partner and lunder organisations to include.. Application in January 2025 to the National Lottery Communlty Fund to sustain soclal and en￿ronmental outcomes through grant 5UPPQrt for services from May 2025-2028 Solar refurbishment to Include lighting and power on both sltes Refurbishment ol our Learning Pod and tompletson of accessible cornpost toilet New polytunnel installation to increase and sustain our own lood growing Community build of greenwood work￿n8 area and increase access to nature throu8h partnerships Kitchen and outdoor cooking Improvements to fa¢ililate more 51te hires and on-site calé lrnproved data capture that protects the unique community-ba5ed activities thal 5UPPQrt individual progression and 5tren6thens community cohesion. lrnproved financial 5U5tainability informed by Specific Measurable Achievable Relevant and Tlmebound1SMARTI tar8ets owned by the team whilst priorit15in8 our environmental and social outcomes as a charlty. STRucfuRE GOVERNANCE AND MANAGEMENY Governlng document The charity is a charity incorporated or6ani5ation formed on 27 May 2021 undef Its constitution document. The Board of trustees meet quarterly. Recruitment, appointment and trainin8 of new trustees Trustee role descriptions were developed using templates from NCVO. Indivudals with the skills needed were interviewed, references taken up arid appointments made. DBS checks were carried out. They are briefed on their legal obligation5 under charity law, the Charity Commission guidance on public benefit and the content of the constitution document. Page 4 continued.. WINDMILL COMMUNITY GARDENS MARGATE REPORT OF THE TRUSTEES- continued FOR THE YEAR ENDED 31 DECEMBER 2024 FINANCIAL REVIEW The restricted funds are showing a surplus for the year of £34.92512023.. deficit £16.7621. The balance on the restrlcted fijnds at 31 December 2024 was £41.70112023'. £6,776). The unrestrirted funds are showing 3 surplus for the year of £43.73312023.. deficit of £6.3581. The balance on unrestricted funds at 310ecember is £49,03612023.. E5.3031. Reserves The charity's policy on reserves is to build 3 £40.000 reserve whl¢h includes £IO.000 Continuity Fund, £20,000 Restructuring Fvnd and £IO.000 Dissolution Fund. TRUSTEES RESPONSIBILtTIES IN RELATION TO THE FINANCIAL STATEMENTS The charity tTUStees are responsible for preparin6 a trustee5' annual report and financial statements in accordance with applicable law and United KinBdon Accounting Standards Iunited Kin8don Generally Accepted Attounting Practice). The law applicable to charities in England and Wales requires the charlty trustees to prepare financial statement5 for each year which give a true and fair view of the state of affairs of the charity and of the incoming resource5 and application of resources. of the charity for that period. In preparing the financi31 statements, the trustees are requlred to.. select suitable accounting pollcle5 and then apply them consistently.. observe the methods and principles in the applicable Charities SORP.. make judgements and estimates that are reasonable and prudent,. state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements., prepare the financial statements on the going concern basi5 unless it is inappropriate to Presume that the charity will continue in busine55. The trustees are responsible for keeping proper actountin8 records that disclose with feasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements complay with the Ch3rities Act 2011, the applicable Charities IAccounts and Reportsl Regulations, and the provision of the trust deed. The trustee5 are responsible for safeguardin8 the assets of the charity and hence taking reasonable steps for the preventron and detection of fraud and other irregularities. The trustees are responsible for the Maintenance and integrity of the charity and financial information included on the charity'5 website in accordance with legislation in the Llnited Kingdom governin8 the preparation and dissemination tsf financial statements. Approve by order of the 8oard of trustees on2£Wfhle< 202&nd signed on its behalf by.. GHatt Trustee Page 5 INDEPENDENT EXAMINERS REPORTTOTHE TRUSTEES OF WINDMILL COMMUNITY GARDENS MARGATE Independent examiner's report to the tru5ttes of Wlndmlll Communlty Gardens Margate I report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2024 which are set out on page5 7 to 15. Re5ponsibilitie5 and basi5 of feport As the charity trustee5 of the company you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l. The trustee5 con51der that an audit is not required for this year vnder the Charitie5 Att 2011. s.144121 Ithe 2011 Artl and that an independent examination is rneeded. I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out my examination I have followed the directions 8iven by the Charity Commission under settign 14515llbl of the 2011 Art. Independent ejtaminer's Statement I have completed my examination. I confirm that no rnatters have come to my attention in eonnectitsn with the exarnination giving me cause to believe that In any material respect.. l accounting records were not kept in respect of the charity as required by section 130 of the Act,. or 2 the accounts do not accord with those retords- or 3 the accounts did not comply with the applicable requirements concerning the form and content of accounts Set out in the Charities (Accounts and Reportsl Regulations 2(K)8 other than any requirement that the accounts give a 'irue and fairf view which is not 3 matter considered as part of an independent examination. I have no concerns and have come aeross 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. Signed.. lon an Cleverdon Chartered Accountsnt Cleverdons 7 The Broadwav B¥oadstairs Kent CTIO 2AD Date.. 26 Sep¥￿)￿er Page 6 WINDMIIL COMMUNITY GARDENS MARGATE STATEMENT OF FINANCIAL A￿1VITIES FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestrlcted Funds Restr5rted Funds 2024 Total fund5 2023 Total funds Notes INCOME AND ENDOWMENTS FROM Oonations and le8acies 10,513 237,868 248.381 130,608 Charltable actlvttles Community Garden 66,544 66.$44 54.689 Total 77.057 237.868 314.925 185,297 EXPENDITURE ON Charltable artlvlties Community Garden 33.324 202,943 236,267 208.417 Total 33.324 202.943 236.267 208,417 NEf INCOME I IEXPENOITUREI 43.733 34,925 78,658 123.1201 Transfers between funds Net movernent in funds 43.733 34,925 78,658 123,1201 RECONCILIATION OF FUNDS Total funds brought foNard 5,303 6,776 12.079 35.199 TOTAL FUNDS CARRIED FORWARD 49,036 41,701 90.737 12,079 The notes form part of these financial statements Page 7 WINDMILLCOMMUNITYGARDENS MARGATE BALANCE SHEET 31 DECÉMBER 2024 Unrestricted Funds Restrirted Funds 2024 Total funds 2023 Total funds Notes FIXEO ASSETS Tangible assets 12,114 8.709 20.823 4.829 CURRENT ASSETS Oebtors Cash at bank and in hand 704 36.064 36.768 704 74,110 74.814 1,076 9,959 11.035 38.046 38,046 CREDITORS Amounts falling due within I year io 11.1241 13,7761 14,9001 13,7851 NET CURRENT ASSETS 36.922 32,992 69.914 7,250 TOTAL ASSETS LESS CURRENT LIABILITIE5 49,036 41.701 90,737 12,079 NET ASSETS 49,036 41,701 90,737 12,079 FUNDS Unrestricted funds Restricted funds 49,036 41,701 5,303 6,776 TOTAL FUNDS 90,737 12,079 The financial statements were approved by the 8oard of Trustees and authori5ed for issue on 25 Sep+th?Eer202S and were signed on its behalf ¢fln G Hatt Trustee The note5 form part of these financi31 statements Page 8 WINDMILL COMMUNITY GARDENS MARGATE NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 I ACCOUNTING POUCIES 8asls of prepar5n8 Ihe financial Statements The financial statements have been prepared in accordance with the Chartties SORP IFR51021 'Accounting and Reporting by Charities.. Statement of Recornmended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities Act 2011. Assets and liabilities are initially reco8nised at historical cost or transaction value unless otherwise stated in the relevant aetounting policy notelsl. The accounts have been prepare(l on a going Con￿rn basis as no material uncertainties exist. In£ome Income is retognised when the charity has entitlement to the funds. any performance conditions attached to the items have been met. it is probable that the income will be feteTrved and the amount can be measured reliably. Income from government and other grants, whether capital or revenue. is recognised when the charity has entitlement to the funds. any performance condition5 attached to the funds have been met, it is probable that the income will be received and the amount tan be measured reliably and is not deferred. Empenditure Liabilities are reco8nised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transler ol economic benefits will be required in settlement and the amount of the obligation can be measured rèliably. Expendtture is atcounted for on an atcruals basis and has been classified under headings that aggregate all cost related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basss consistent with the use of resources. TanBlble fixed assets T3n8ible fixed as5et5 are intluded at tost less depreciation and impairment. Depreciation has been calculated to write off the tangible fixed asseis over their expected useful INes as follows.. Motor vehicles 25% on written down value Other plant and machintry 15% on written down value Improvements to property S% on straight line basis Taxatlon The charity is exempt from corporation tax on its charitable artiwities Fund ac¢ountin8 Unrestricted funds can be used in accordance with the charitable objectives and the discretion of the trustees. De518nated funds are unrestrirted funds of the charity t•thich the trustees have decided at their discretion to set aside to Use for a specific purpose. Restricted funds are to be solely vsed for particular projerts bein8 undertaken by the charity. Pension fosts and other post-retirement benèffts The charity operates a defined contribution pension scheme. Contributions payable to the charrty'5 pension scheme are char8ed to the Statement of Financial Activities in the period to which they relate. continued... The notes fomi part of these financial statements Page 9 WINOMILL COMMUNITY GARDENS MARGATE NOTES TO THE FINANaAL STATEMENTS- conllnued FOR THE YEAR ENDED 310ECEMBER 2024 I ACCOUNTING POLICIES- tontinued Donated good5 Donated goods are recognised as incorne when the charity h35 control over the item. any conditons associated with the transfer have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. Donated 8oods are recognised on the basis of the value of the donation to the charity which is the amount the thafity would have been willing to pay on the open market. In accordance with the Charities SORP IFP51021. the general volunteer time 15 not reco8nised. Current assets and Ilabllltles Debtor5 are reco8nised at the settlement amount due. Prepayments are valued at the amount prepzid. Cash at bank and cash in hand Includ￿ cash and short terrn highly liquid investments. Creditors and provisions are recognised wthere the charity has a present obligation resultln8 from a past event that will probably result in the transfer of funds to a third party and the amout due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their Settlement amount. 2 DONATIONS AND LEGACIES 2024 2023 Donations Grants 10.513 237.868 248,381 1.255 129,353 130,608 Grants received included in the above, are as follows.. 2024 2023 Kent Community Foundation Save the Children UK The National Lottery Community Fund The National Lottery- Know Your Neighbourhood FLtnd Social Enterprise Kent Thanet District Council Deloitte Lawson Trust The Cares Familv 4,642 3,961 ILXI.550 12.200 19.719 181,9S4 4.775 23.075 3,445 2,000 129.353 237,868 3 INCOMVIEXPENDMJREI 2024 2023 Net incomellexpenditurel is stated after chargin￿{creditIngl'. Depreciation owned assets Independent examination fee Independent examiner's fees for other seThices 1,180 1.050 1.760 1.098 1.008 1,640 continued... The notes form of these financial statements Page 10 WINDMILL COMMUNITY GARDENS MARGATE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2024 4 TRUSTEES REMUNERATION AND BENEFITS None of the trustees received any remuneration or benefits during the year. There were no tnjstees. expenses paid for the year ended 31 December 2024 nor 31 Oecember 2023. 5 STAFF COST5 2024 2023 Wa8es and salaries Social security costs Employer's contribution to defined contribution schernes 167.055 9.842 2,788 179.685 154,151 8,856 2.572 165,579 2024 2023 The average monthly number of employees durlng the year 13 12 No employees received emoluments in excess of £60,[￿. 6 COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcllviTIES Unrestrlcted Funds Restrltted Funds 2022 Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 1,255 129,353 130,608 Charltable artF¥ltles Community garden 54,689 54,689 Total 55,944 129.353 185.297 EXPENDITURE ON CharStable art5vities Community Garden 62.302 146.115 208.417 Total 62.302 146,115 208,417 INCOME I IEXPENDITUREI Transfers between funds Net Movement In funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 16.3581 116.7621 123.1201 16,3581 116,7621 123.1201 11,661 5.303 23.538 6.776 35.199 12,079 Continued.. The notes form part of these financial statements Pa8e 11 WINDMILL COMMUNITY GARDENS MARGATE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2024 7 TANGIBLE FIXED ASSErs Improvements to propertv Plant and machinery Motor Vehicles Total COST At l January 2024 Additions Disposals At 31 December 2024 3.145 7,145 17,174 17,174 17,174 4,OLXI 3.145 24.319 DEPRECIATION At I january 2024 Charge for the year At 31 December 2024 1,750 562 2,312 566 387 953 2.316 1.180 3,496 231 231 NET BOOK VALUE At 31 December 2024 16,943 1,688 2,250 2,192 2,579 20.823 4,829 At 31 December 2023 8 DEBTORS: AMOUNT5 FALUNG DUE WITHIN ONE YEAR 2024 2023 Trade debtors Prepayments and accrued income 517 559 1,076 704 704 9 CREOITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Other tames and social securitv Accruals and deferred income Other creditors 1,312 1.973 1.050 565 4.900 482 1,782 1,008 513 3,785 10 MOVMENT IN FUNDS Tfansfefs between funds Net movement in funds At 3111212024 At 11112024 Unrestrirted funds General fund 5,303 43,733 49.036 Restrirted funds General Running Costs Fund Market Garden Improvements Fund Community Roots Fund Children's Activities Fund Field to Fork Fund 6,776 12,5371 6,698 11,500 17.641 1,623 34,925 4.239 6.698 ii.soo 17.641 1,623 41,701 6,776 TOTAL FUNDS 12.079 78.658 90,737 continued... The notes form part of these financial statements Page 12 WINDMILL COMMUP4ITY GARDENS MARGATE NOTESTO THE FINANCIAL STATEMENTS- continued FOR ThE YEAR ENDED 31 DECEMBER 2024 10 MOVMENT IN FUNOS- ¢tyrtlnued Incomini resourtes Resources expended Movement in funds Unrestri¢ted funds General fund 77.057 133.3241 43.733 Restrltted funds General Running Costs Fund Market Garden Improvements Fund Community Roots Fund Children'5 Activities Fund Field to Fork Fund 185,399 9,675 21.452 19.719 1.623 237,868 1187,9361 12,9771 19.9521 12.0781 12,5371 6,698 11,500 17.641 1.623 34.925 1202.9431 TOTAL FUNDS 314.925 1236.2671 78.658 Comparatl¥Ès for mo¥ement In funds Net Transfers movement In between funds funds At 3111212023 At Vil2023 Unrestrirted funds General fund 11.661 16,3581 5,303 Re5trirted funds General Running Costs Fund Strategic Oevelopment Fund 20.IC 3,430 23.538 113.3321 13.4301 116,7621 6,776 6,776 TOTAL FUNDS 123.120} 12,079 Incomin Resources expended Movement in funds Comparntl¥e net movement In lunds Induded above: fesources Unrestri£ted fund5 General fund 55.944 162.3021 16,3581 RestrktÈd funds General RLbnning Costs Fund Strategic l)evelopment Fund 129,353 1142.6851 13.4301 1146.1151 113.3321 13.4301 116,7621 129.353 TOTAL FUNDS 185.297 1208A17) {23.1201 continued... The notes form part of these financial statements Page 13 WINDMILL COMMUNITY GARDENS MARGATE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDEO 31 DECEMBER 2024 10 MOVMENT IN FUNDS- contlnued A current year 12 months and prlor year 12 months comblned posltlon Is as follows: Net movement in funds Transfers between fvnd5 At 3111212024 At 11112023 Unrestrlcted funds General fund 11.661 37,375 49.036 Restr4Cted funds General Running Costs Fund Strategic Development Fund Market Garden Improvements Fund Cornmunity Roots Fund Children'5 Activitie5 Fund Field to Fork Fund 20.108 3,430 115,8691 13,4301 6.698 11,500 17,641 1,623 18.163 4,239 6.698 11.500 17,641 1.623 41.701 23.538 TOTAL FUNOS 35,199 55.538 90.737 A current year 12 months and prior year 12 months combined net movement in funds, included in the above.. Intoming Resources Movement resources expended in funds Unrestrlrted funds General fund 133.001 195.6261 37,375 Restrlrted funds General Running Costs Fund Strategic Development Fund Market Garden Improvement5 Fund Community Roots Fund Children's Activities Fund Field to Fork Fund 314,752 1330,6211 13.4301 12.9771 19.9521 12.0781 115,8691 13,4301 6,698 11.500 17,641 1,623 9,675 21,452 19,719 1.623 367,221 1349,0581 18.163 TOTAL FUNDS 500.222 1444,6841 55,538 continued... The note5 form part of these financial 5tatement5 Page 14 WINDMILL COMMUNITY GAROEP4S MARGATE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDEO 31 DECEMBER 2024 11 RESTRicfED FUNDS General FluftninKS Costs Fund A fund for the general running eosts of the Community Garden. Strategic De¥elopmtnt Fund A grant from Kent Community Foundation to be used for the strategic development of the tharity and Its staff. Communlty Roots Fund A fund to offer training andlor workshops to the hxal tommunity. Market Garden Impro¥ements Fund A fund to ereate a welcoming indoor space that would aid in the wellbeing of our staff and parti¢ipants in the Market Garden. Children's Activitles Fund A fund for Neurodivergent friendly children artivities Field to Fork A fund io engage with young people with the ethos of teaching them about food with a field to fork ethos. 12 FINANCIAL COMMrrMEpif5 The total futur• m5nlmum lease payments under non-cancellable operating lea5e5 are as follows: 2024 2023 Not later than one year 915 830 The notes form part of these financial statements PaÉe 15 WINDMILL COMMUNITY GARDEN5 MARGATE DETAILED STATEMENT OF FINANCIAL AcfiviTIES FOR THEYEAR ENDED 31 DECEMBER 2024 Market Garden Improvement Community Fund Roots Fund General Running Costs Fund Chlldren's Activities Fund Unrestricted Fund Field to Fork Fund 2023 Total 2024 Total INCOME Donations and legacies Grants Charltable actSvltles Community Garden 10,513 10.513 237.868 1,255 129.353 185.399 9.675 21,452 19.719 1,623 66,544 66,$44 54,689 Total income 77,OS7 185.399 9.675 21,452 19,719 1,623 314.925 185.297 EXPENDITUREON Charitable activities- see page 17 133,3241 1187,9361 12.9771 19.9521 12,0781 1236.2671 1208,4171 Net surpluslldeficit for the yearl 43,733 12.5371 6,698 11,500 17,641 1,623 78,658 123,1201 Fund balance blfwd 5,303 6.776 12,079 35.199 Fund balance clfwd 49,036 4.239 6.698 11,500 17,641 1,623 90,737 12.079 WINDMILL COMMUNITY fjARDENS MARGATE OETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 Gtn•ral Market Garden RunnSng Improvement Communbty Costs Fund Fund Roots Fund Chlldr•n' Actl¥lties Fund Unre5trlct•d Fund Fleld to Fork Fund 2023 Total 2024 Total EXPENDITUAE ON Charltable 4¢tlvltl•s Garden materials Gardening ¢ontractor5 Garden tools and equipment Site repair and malntenance Garden light, hÈat and gas Health, safety and hygiene equipment Group costs and sundry expenses Event lees Vehicle costs Wages Employer National Insurance Employer pension Costs Prlntlng, p05ta8e ond statlonery Telephone IT software and consumables Office rent and service char8e Insurance Consultancy Accountancv Advert15in8 and publlclty Staff tralnlng and travel Depreciation DBS expenses Bank charges HMRC PAYE interest 18,417 3,216 280 395 soo 625 1,102 423 919 1,913 159,013 5,904 2,789 1,4L 530 5rxi 3,538 624 21.633 4.819 945 5,156 625 1.102 1.143 919 2.869 167.055 9,841 2,789 3,567 1.390 l.ois 3.538 624 9,699 4,539 550 220 290 9.676 153 660 3, 743 1,060 3,113 154,151 8,856 2.572 2,941 1,49S 720 956 3,772 3,938 3,770 500 1,367 860 515 800 483 449 3.770 528 1,875 2.648 596 2,214 2￿10 123 2.894 1.180 216 123 1.059 1,061 1,835 2,624 1,098 Ic 36 83 216 li li Total expenditure 33,324 187,936 2,977 9,9S2 2,078 236.267 208,417