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 keapI￿g 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 w￿h1n 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 re￿1vable 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 Constit￿tIOnal 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 Acto￿ntS
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 lo￿ard
Total fund5 carried forward
131,1521
1241
131,1761