Tatton Garden Soclety ICIOI Charlty No. 1194793 Trnstee5' Report and Unaudited Accounts 31 December 2022
Tatton Garden Soclety ICIOI Contents Pages Trustees. Annual Report Independent Examiner's Repott Statement of Flnanclal Aciivities Balance Sheet Notes to the Account5 6tolO Detailed Statement of Flnancial Activittes Ilto12
Tatton Garden Society ICIO). Trnstees Annyaj Report Thp trustees p.resefitthelrreport.vitih the unaudited financial ttatements of the charty'for the y.ear erfded 31 Decemb'er2022. kEFERENCE AND ADMINISTRAnvE DETAILS tharlry No. 1194793 fNÉtees The folli?vilrtgtru5tteS seNed during the ¥ear.': t. Bodlmeade A. Ellison G: FloldRn E. Hurrell (Resigned 16S¢ptember 29.221 D.Skldmo S.Walker !. Wrather IApp.tiinted16 Septethber2022} Accountants Bruce M3rsh311'&.Co.Limited Syitè 11, The Old Fugl Dépot Twemlow L2ne rwemlow Chesbire. StateMent'4)f tru#ees' respon*lbilitlÈs In reladoh to the finandal ststements The charty trustees arp responsli ile for prèparing a twstees, anbual report and financi31 strdtements In 4¢rordance with appll¢able law and. United fin8doM k¢ountingStdndards (United Kingdom Generalty Accèpte.d Accounffrlg Pkacticel. Th'e trusteès are respansiblo ft>r keapIg pn)peraccounttnE r¢cords that disclose WFlh redsDriable accuraty at .any time the finartclal Position of thè chahtyand to.enabfe"them to."ensure that the ffnanclalstatements comply wlth tho Charltles Act 2UII,the applTrble Charities (Accounts attd RepDrtsl Regulations. ohd the" rovi51oh's.of the CIO constitutiuh. TheTiustee5 are also responslble for safeguardin8 the 8ssetsofthè .¢hArity ènd hen¢d takingrRisonable steps for the.Preven"tio'n arid.detectton of fraud and otherlrrègularitse5. The unaudited acctsuthts fo'pthe fatton Garden Society Icioi do not include cornParatFve>ag whllrtlhe nèw CIO did exlst In the, prlor. year, assets!: and Ilabillties of the.old'Tatton"tsarden So¢iety1#500606I did not get transftrrpd across ts.the. new CIO until'January'L%t 2022. .SignÈd behalf Df thÈ:charlty's truste'es Q"BodimeaKle Trustee 18 4fhl 2023
Tatton Garden S¢xlety ICIOI Independent Emaminers Report Independent Examlnèy's R•port to the trustees of Tatton Garden Socièty ICIOI I report to the trustees on my examination of the financlal statements of Tatton Garden Sodety ICIOI for the year ended 31 December 2022 which comprise the Statement of Financial Actimties, the Balance Sheet and the related notes. Responslbilitles and basis ol report As the charily's trustees you are responslble lor ihe PTeparatlon of the financlal staiemènts in accordance with the requirements of the Charities Act 20111'the Act'l. The trusteès consSder that an audlt Is not required forthis year undèr the Charitles Act 2011, 5.144121 Ithe 2011 Act) and that an independent examination is needed. I report respect of my examlnatlon of the charlty's frnancial statements carried out under section 145 of the 2011 Act and In carrying out my examination I have followed all the applicable Dsrections given by the Charity Comm15sion under section 14515llbl of the Act. Independent examiner's Statement I have completed my examinatitsn. I can confirm that no materlal matter5 have come to my attentlon In connection with Ihe examinatioll givin8 me cause to believe that in, any materlal ¥espect'. the accountln8 records were not kept in respect of the charity as required by sertion 130 of the Act.. or the linancial statements do not accord with those iecords- or the financlal statements do not compty with the appllcable requirements toncerning the form and Content of the financial statements set out in the Charltles (Accounts and Reports) Regulatlon5 2008 oiher than any requirement that the financial statements give a 'true and fair, view which is not a matter considered as part of an iTrdependent examination. I have no concerns and have corne across no other matters In ¢onnertlon wlEh the examinatlon to whlch attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. RE Moore FCA Bruce Marshall & Co Limited Suite 11, The Old Fuel Depot Twemlow Lane Twemlow Cheshire CW4 8GJ
Tatton Garden Society Icioi Statement of Financial ActSvitie5 for the year ended 31 Oecernber 2022 Unrestricted Restrlcted lunds lunds Total lunds 2022 2022 2022 Notè5 Income and endowments from: Donations and legacies Inveslments Olher 900 2,008 55,491 525 2,533 55.491 Total 58,399 525 58,924 Éxpendlture on.. Other 68,142 68,142 Tot41 68,142 68,142 Net losses on investments 121.4091 15491 1241 121,9581 131,1761 Net expenditure 131,1521 Transfers between funds Net expenditure before other galnsll105se$l 131.1521 1241 131,1761 Net movement in lunds 131.1521 1241 131,1761 Total funds carrled forward 131,1521 1241 131,1761
Tatton.Gardéh Sotiety.'(tioi Bglan¢E.She¢t at 31. Dtctmber 2022 Eharfty No. 119479a Z022 ¢d assets TangiU"lè.as¥ets Investments 221,168 241,597 Curtentas&¢ts Debtors Cash at lJank.and In hand 38,595 ¢r¢ditors: Aintsuntfa111n8 due wh1n Ott¢ year Notc¢titr¢nt asse1& Total assèts le55 current Ilah'iiities Net assets ex¢ludtne. pensiOn"¥sser or liability Tvtsl net assets 119,33$1 31,92£ 273-525 273,525 The fvnds of the ¢harlty Rèstrtrtprf ftsnds. Unrestrirted"fvnd$ Total lunds Ix .11 256.004 273,525 Approv¢d bythe trustees on.'g thr*il 20 13 Ant4 slgne¢ oh.thelrbehalf by: Q Bodimaikle
Tatton Garden Soclety (CIO Notes io the Accounts for the year ended 31 December 2022 l Accounting policies Basis of preparatloh The financial statement5 have been prepared In accordance wlth Statement of Recommended Practke= Accounting and Reporting by Charities preparing their accounts in accordance wlth the Financial Reporti¢)g Standard applicable in the UK and Republic if Ireland IFRS 1021 Issued on 16July 2014 and the Financial Reporting Sténdard appllcable the Unlted Klngdom 3Thd Republit of Ireland (FR5 1021 and the Charitie5 Act 2011. Change In ba515 of accountlng or to prevlous accounts There has been no change to the accounting policie5 (valuation rules and method of accovntingl slnce last perlod and no changes have been made to accounts for the previous peiiod. Fund accounting Unrest¥icted fvnd5 These are available for Use at the discretion of the trustees in furthe¥ance of the general objects of the charitv. Designated fvnds These ale unrestricted funds earmarked by the tnfystees foT particular purpose5. RevaltFJtion funds These are unrestricted fund5 which include a revaluation reseNe represet7ting the estatement of investment assets ai their market values. These are available foi use subjed lo restrictions imposed by the donor or through terms of an appeal. Restrlcted funds Inc¢)me Recognltlon of Income Income Is Included in the Statemeftt of FÉnancial Actlvities ISOFAI when the charlty become5 entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with Where income h85 related expendlture the Income and related expenditu Is reported gross in the SOFA. related expenditure Oonalion5 and legaties Voluntary income received by way of grant5, donation5 and gifts is Trnclu(Jed in the the SOFA when re1vable and only when the Charlty has un¢onditional entltlement to the income. Tax reclalms on Income from taK reclalms Is Included in the SOFA at the same time as the donations and glfts 8ift/doNation to which It relate5. Donated services These are only included in income Iwith an equivalent amount in expendlturel and facilitles where the benefit to the Charity is ¥easonably quantifiable, measurable and material. Volunteer help The value of volunteer help recelved Is nol Incllsded in the accounts. Investment income This 15 included in the accounts when re¢eNable. Gains/llossesl on This includes any gain or Ios5 resultlng from revaluing investments to market value at revaluation of the end of the year. fixed assets Galns/llossesl Investment assets Thls includes any 8ain or10sS On the sale of investments.
Tatton Garden Soclety ICIOI Notès to the Accounts Expendlture Recognition of expen(Jiture ExpeTrditure Is recognised on an accruals basis. Expendittsie includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which il relates. These comprise the costs associated with attratting voluntary income. fundraislng trading costs arEd investment management costs. These comprise the costs incurred by the Chartty in the delivery of its activitie5 and services in the furtherance of its objects, including the making of grants ar7d governance costs. All grant expenditure is accounted for on an actual paid basis plLFS an accfual for grant5 that have been approved by the trustee5 at the end of the year but not yet pald. Governance costs These include those costs assocFated wlth meeting the ConstittIOnal and Statutory requirements of the Charity, intludin8 any èudit/independent examination fees. cost5 linked to the strate8le managetnent of the Charity, together with a share of otheradministration Costs. Other expenditvre These are support COS15 not allDcated io a particular a¢iivity. ExpendStUfe on raising funds Expenditure on charitable activities Grants payable Taxation The charitv 15 exemw from tsx on Its charitable activities. Freehold Investment propèrty Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All galns or losses a taken to the Statement of Financial Activities as they arise. Stotk5 Stock Is included èt the lower of cost or net reallsabk value. Donated Items of Stock are recognised at fair value which is tlie amount the charity would have been willin8 to pay for the Items on the open market. Trade and other debtor5 Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. C4sh and cash equivalents Cash and cash equivalents comprise cash at bank and on hand. demand dewstts with banks and other 5hort-term highty liquld Investments with original maturltles of three months or less and bank overdrafts. In the stalement of flnancial posltion, bank overdrafts are shown within borrowings or current liabilitles. In the Statemeni of Cash Flows. cash an(1 cash equivalents are shown net of bank overdrafts that afe repayable orb demand and forrn an integral part of the company's cash management. Trade and other treditor5 Short term eredilors are measured ai the transaction prlce. Other credltors and provlsion5 are recogni5ed where the charity has a present obll8ailon resultin8 from a past event that will probably result in the transfer of funds to a third party and the amount due to settle ihe obllgatlon tan be measured DT estlmated reliably. Creditor5 and provlslons are normally recognised at their settlement amount after allowing for any trade discounts due.
Tatton Garden Society ICIOI Notes to the Accounts Recelpt of donated good4 facÈlities services All donated goods, facilities and servlces received are recogni5ed within incornTrn8 resource5 and expendtture at an estimate of the value to the charity. 2 In¢ome from donations and legacles Unrestricted Total 2022 Oonatlons 9CK) 3 Income from Investments Unrestrlcted Restrlcted Total 2022 Investrnent income 2,008 2,008 525 2.533 2.533 525 4 Other Income Unrestrirted Total 2022 Income from subscriptigns Excurslons & social events Arboretum Income Plant sales 15.043 27,497 12,418 533 15,043 27,497 12.418 533 55,491 55,491 5 Other expendlture Unrestritted Total 20Z2 East Cheshire Council Excursion5 & soclal events Arboretum costs 9,014 27,868 13,234 140 9,014 27,868 13,234 140 Rent Amortlsation, depreciation. Impalrmenti profltlloss on disposal of fixed assets General administratlve 1,665 1,665 cost5 9,743 9,743 Legal and professlonal costs 6.478 6.478 68,142 68,142
Tatton Garden Soclety (c? Notes to the Accounts 6 Net empènditure before transfèrs 2022 This is stated after charein8'. Depieciation of owned flxed assets 1,665 7 Tanglble fixed assets Land and buildings Plant and machinery Library Totol Cost or revaluatlon Addltions At 31 December 2022 Depreciatlon and Impaliment Depreclatlon th3rge for the year At 31 December 2022 20,267 20,267 377 377 1,450 1,450 22,094 22,094 1,626 39 1,665 1,626 39 1.665 Net book values At 31 Detember 2022 18,641 338 1,450 20,429 8 Investments Other investments - Listed Total Cost or revaluatlon Additions Revalvation Al 31 December 2022 Net book values Al 31 December 2022 242,590 121,4221 221,168 242,590 121,4221 221,168 221,168 221,168 9 DÈbtors 2022 Other debtors 12,668 12,668 10 Creditors: amounts fallin8 due wlthln one year 2022 Other creditors Aceruals 4.331 15,004 19,335
Tatton Garden Society ICIOI Notes to the ActontS 11 Movement in funds Incoming resources At31 December 2022 lincluding other 8alnsllosse51 Resources expended Restrfcted fvnds: Restrlttèd tncome funds: Burrows Memorial Fund 525 525 Total 525 525 Unrestritted lunds., General funds 58,399 168,1421 19,7431 Revaluatlon Reserve5: Restricted lunds.. Burrows Memorial Fund 15491 15491 121,4091 121,9581 15491 15491 121,409 121.9581 Tottsl Revaluation fund Totol revoluution reseThes Total fvnds 36,966 168,1421 131,1761 Purpose5 and restrictions In relation to the fund5'. Revaluation reserves Represent the amount by which investments exceed their hlstorlcal cost. Restricted funds: Burrows Memorlal FDnd 12 Analysis of net assets bètween funds Unrestrlct fund5 Restrlcted fund5 Total Fixed assets lThvestments Net current assets 20,429 211.866 24,563 256,8Jf8 20,429 221.168 31,928 273,525 9,302 7,365 16,667
Tatton Garden Sodety ICIOI Notes to the Accounts 13 Reconclllatlon of net debt At31 December Cash flows 2022 Cash and cash equlvalents 38,595 38,595 38,595 38,595 38,595 38,595
Tatton Garden Soclety Icroi Detallod Ststement of Financial ActTrvities for the year ended 31 December 2022 Unrestricted funds 2022 Restricted fvnds 2022 Total funds 2022 Income and endowments from: Donations and legacies Donations giio 900 Investments Investment income 2,008 2,008 525 525 2.533 2,533 Other Income from subscriptions Excursions & social events Arboretum Incorne Plant sales 15,043 27,497 12,418 533 15,043 27,497 12,418 533 55,491 55,491 Total Intome and endowments 58,399 525 58.924 E¥pendlturÈ on: Other expendlturé East Cheshlre Councll Exeursitsn5 & social events Arboreturm costs 9.014 27,868 13.234 50.116 9,014 27,868 13.234 50,116 Prefllises costs Rent 140 140 140 140 General administrative c05t5. intlyding depreciètion and amortisation Depreciation gf land and building5 Depreciation of Plant and machinerv Depreciation of Libfary General insurances Marketlllg Costs Software. IT support and related costs Stationery and printin8 Subscriptions 5vndry expÈn5es 1,626 39 1.626 39 174 1,270 522 1.812 207 174 1.270 522 1,812 207 5,758 11,408 5.758 11,408 Legal and professional costs Audit/lndependent examinatlon fees Lecture fees Other legal and professional costs 572 1,424 4.482 6878 S72 1,424 4,482 fj,478
Tatton Garden Society ICIOI Oetailed Statement ol Financial Actlvities Total of empendlture of other costs Total empendlture Net gains on investments 68,142 68,142 68,142 68,142 121,4091 15491 121.9581 Net expendlture 131,1521 1241 131.1761 Net expendlture before other gainslllossesl Other Galns 131,1521 1241 131,1761 Net movement In funds 131.1521 1241 131,1761 Reconciliation of funds: Total fund5 brought loard Total fund5 carried forward 131,1521 1241 131,1761