Tatton Garden Society {ClOI Charlty No. 1194793 Trustees, Report and Unaudlted Accounts 31 December 2021
Tatton Garden Sodety (CIO) Contents Pages Trustees, Annual Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Accounts 6t07 Detailed Statement of Financial Activitles Page I
Tatton Garden Sodety ICIOI Tnthees Annual Report The trustees Present thelr report with the unaudited financlal statements of the charlty for the perlod from inception120 july 20211 to 31 December 2021. REFERENCE AND ADMINISTRATIVE DETAILS Chorlty No. 1194793 Tru5teeg The following trustees Served durin8 the year.. C. Bodlmeade A. Ellison G. Holden C. Hurrell E. Land D. Skidmore V. Wrather IResigned 16 September 20221 Accountants Bruce Marshall & Co timited Suite 11, The Old Fuel Depot Twemlow Lane Twernlow Cheshire CW4 8GJ Statement ol tfUStees' responslbllltles In relatlon to the finan¢lal statements The ¢harity trustees are responsible for preparing a tTUStees' annual report and flnanclal statetnents in accordance with applicable law and Unlted Klngdom Accountin8 Standards (United Klngdom Generally Accepted Accountin8 Pra¢titel. The trustees are responsible for keeping propef acco*Jnting records that disclose wlth reasonable accuracy at any time the financial positlon of the charity and to enable them to ensure that the flnancial statements comply wlth the Charities Act 2011, the applicable Charities IA¢counts and Reports) Regulatlons, and the provislons of the Trust deed. The Trustees are also responsible for 5afeguatdln8 the a55ets of the tharity and hence taklng reasonable step5 for the prevention and detection of fraud and other irre8ularities. Sl8ned on behalf of the charlty'5 trustees C. Bodimeade TNstee 16 f)4EK" 2022 Page 2
Yatton Garden So¢lety ICIOI Independent Examiner5 Report Itependent Examlney's Report tothetrustees of Tatton Garden Soclety {aol I report to the trustee5 on my examination of the financial statements of Tatton Garden Soclety ICIOI forthe period erided 31 DètÉmbÈr 2021 whkh comprise the Statement of Flnanclal Actlvltles, the BalarKe Sheet and the related notes. Respon51bilitie5 al ba515 of report A5 the charity'5 trustees you are responsible for the preparation of the fln3ncial statements in accordance with the rÈquirements of the Charlties Act 20111.the Act'l. The trustees conslder that an audlt 15 not requId for thls year under the CharSties Act 2011. s.144121 (the 2011 Actl and that an independent examlnatlon ts neetfed. I report in respect of my ex8mination of the tharlV5 fin?nclal statement5 carried out under section 145 of the 2011 Act and in carrying out my examination I havefollowed all the applicab Dirortions Eiven by the Charfty CorntnissloTr under section 14515llbl of the Act. Independent oxamlnerfs ststement I have cornpleted my Èxamination. I can contirm that no material matters havo come tn my attont¢on in connection wlth the examination giving me c8u5e to belleve that in, any mateilal respect: the accounting records were not kept in resptctof the eharky as réqulred by section 130 of the Art; or the flnanclal statement5 do not accord with those records., or the financial statements do not comply with the applicable requirements concerning the form content of the financial statement5 Set out In the ChaTltles (Actounts and Rèport51 liegulatlons 2tll18 otherthan èny requirement that the fiTranci31 ststements give a YTue and fair, view which is not a matter consided 35 pèrt of an independentexaminatS0n. I h8ve no concems and havÈ come across no other matter5 ia connertion with the examination to whlch attention should be drawn Én this report in ordÈr to enable a proper undetstanding of the ftnan¢lal statements to be reached. RE FCA Bruce Marshall & Co Limited Sulto 11, 7h¢ Old Depot Twemlow Lane TwÈmlow oore CFieshlre CW4 8GI Jisr owtrÉrt2022 Page 3
Tatton Garden Society ICIOI ststement of Financial Artivities lor the period ended 31 December 2021 Total funds 2021 Note5 Net gains on investments Transfers between funds Page 4
Tatton Garden Society iaoi Balance Sheet at 31 December 2021 Charity No. 1194793 2021 Totsl net assets The funds of the charlty Total funds Approved by the trustees on 02 November 2022 And signed on their behalf by: C. Bodimeade Trustee 02 November 2022 Page 5
Tatton Garden Soclety {ClO) Notes to the Accounts for the perlod ended 31 December 2021 l Accounting policies Ba515 of preparatlon The financial statements have been prepared in accordance with 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 if Ireland IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charities Act 2011. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objerts of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which include a revaluation reserve representin8 the restatement of investment assets at their market values. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Designated funds Revaluation funds Restrirted funds Income Recognition of income Income is included in the Statement of Financial Activities ISOFAI when the chority 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 gros5 in the SOFA. Donation5 and legacies Voluntary income received by way of grants, donations and gifts is included in the 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 giftldonation to which it relates. Donated services These are only included in income (with an equivalent amount in expendlturel 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. Gainslllossesl on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gainslllossesl on investment a55ets This includes any gain or Ioss on the Sale of investments. Page 6
Tatton Garden Society lao) Notes to the Account5 Expenditure Recognition of expenditure Expenditure is recognise(l on an accruals basis. Expenditure includes any VAT which cannot be fully recovered. and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary Income, fundraising raising funds tiadinB Costs and investment mana8ement 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 of grants and Bovernance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for Brant5 that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charitys including any auditlindependent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expendlture These are support costs not allocated to a partlcular actlvlty. Grants payable Governance costs Taxatlon The charity is exempt from tax on its charltable activities. 2 Staff costs No employee received emoluments in excess of £60,LKJO. Page 7
Tatton Garden Sodety {ClO) Detalled Statement of Flnanclal Actlvltles for the perfod ended 31 December 2021 Total funds 2021 Income and endowmenls from: Expenditure on: Net gains on investments Other Gains Reconclllatlon of lunds: Total funds brought forward Total fund5 carried fonvard Page 8