T3tton Garden Sooety Icioi
Charity No. 1194793
Tru5tee< Report and Unaudited Accounts
31 December 2023

T3tton Garden Sooety Icioi
Charity No. 1194793
Tru5tee< Report and Unaudited Accounts
31 December 2023

Tatton Garden Society ICIOI
Contents
Pages
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Acbvities
Balance Sheet
Notes to the Accounts
6t012
Detailed Statèment of Financial Activities
13to14
Page I

Tatton Garden Society (cio)
Trustees Annual Report
The trustees present their report with the unaudttsd financiBI ststements of the charity for the year
ended 31 December 2023.
REFERENCE AND ADMINIStRAMVE D￿All5
Ch3Tity No. 1194793
Trustees
The follDwiTrg trustees seThed during the year.
C. Bodime3de
A. Ellison
G. Holden
E. Land
D. Skidrnore
S. Walker
V. Wrather
Accountsnts
Bruce Marshall & Co ￿Mited
Suite 11, The Old Fuel Depot
TwemlDW Lane
Twemlow
Cheshlre
CW4 8GI
Staternent of trustees. responsibilÈties in relation to the financial ststements
The charity trustees are responsible fur prEparing a tnjstees, Znnual report and financi31 st3tÈmÈnts
in 3ccordance with applicable law and Unitsd ￿ngth)M Accounting Standards Iuhited Kingdom
Generally Accepted Accounting Practicel.
The trustees are respgnsible for keeping proper 3ccounting records that dlsdose with reasonable
accuracy at any tirne the financial position Df the charity and to enable them to ensure that the
financial 5tstements o)mpty wtth the Chariti￿ Act 2011, the appllcable Charities IAccounts and
Reports) Regulation5, and the promsions of the Tnjst deed. The Trustees are alsD responsible for
safeguarding the assets of chartty and hence taknng reasonable steps for the prevention and
detection of fraud ènd other irregtjlarities.
Signed on behalf of the charity,
trustees
C. Bodirneade
Trustee
Page 2

Tatton Garden Society ICIOI
Independent Examiners Report
Independent E¥aminerfs Report to the trustees (rf Tatton Garden Society {aOI
I report to the trustees on my examination of the financial statements of Tatton Garden Society ICIOI
for the y8ar ended 31 December 2023 which comprise of the Statement of Financial Achvtties. the
Salance Sheet and the related notes.
Responsibilities and basis of report
As the charity's twstees you are responsible for the preparation of the linancial statements in
accordance with the requirements of the Charities Act 20111'the Art'l. The trustees consider that an
audit Is not required for this year under the Charitr'es Act 2011. s.144121 Ithe 2011 Act) and that an
independent examination is needed.
I rèport in re5pert of my examination of the thariws thnancial ststements carried out under 5ecknon
145 of the 2011 Act and in carrying OLrt my examination I have followed all the applicable Directions
given by the Charity Commi55ion under secbon 145I5llbl of the Act.
Independent èmaminerfs Statement
I have completed my examination. I can confirm that no material matters have come to my èttention
in connection with the examination giving me cause to believe that in any material respert-
the accounting record5 were not kept in respect of the charity as required by section 130 of
the Act.. or
the financial statements do not accord wtth those records- or
the h"nancial ststements do not comply with the applicable requirements cOn￿MIngthe form
and content of financial statement5 setout in the Char¢ties IAccounts and Reports) Regulation5
2(￿8 otherthan any iequiremerrtthat thefinancial statements give a'true and fair, viewwhich
is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matter5 in connection with the examination to
which attention should be drawn in thss report in order to enable a proper understanding of the
financial statements to be reached.
RE Moore FCA
Bruce Marshall & Co ￿Mited
Suite 11, The Old Fuel Depot
Twemlow Lane
Twemlow
Cheshire
CW4 8GJ
Page 3

Tatton Garden Society ICIO}
ststement of Finan¢ial Artivlties
for the year ended 31 December 2023
Unrestricted Restri(ted
funds
funds
Total
funds
2023
Total
funds
2022
2023
2023
Nott
Income and endowments
from:
Donations and legacies
Investments
1.244
1,793
46,251
1,244
2,418
46,251
900
625
2,533
55,491
Other
Total
49.288
625
49,913
58,924
Expenditure on:
Other
159,4341
159.4341
7.469
151,9651
159.4341
159,4341
7,250
152.1841
168.1421
168,1421
121,9581
190,1001
Totsl
Net gain/llossl on investmerEts
Net expèndlture
Transfers between funds
Net expendlture before
other gainslllossesl
Other gains znd losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Totsl funds carried forward
12191
12191
151.9651
12191
152,1841
131,1761
12.6771
406
12.2711
131,1761
256,(X)4
253.327
17.521
17,927
273,525
271,254
304.701
273,525
Page 4

Tatton Garden SDdety iaoi
Balance Sheet
at 31 December 2Q123
2023
2022
Note
Fixed assets
Tangiljle assets
Investments
29,263
228,418
257,681
20,429
221,168
241,597
io
CurTent assets
Debtors
li
2.931
29,794
32,725
119.1521
13,573
271,254
211,￿4
271,254
12.668
38,595
51,263
119,3351
31,928
273,525
273,525
273,525
Cash at bank 3nd in hand
Creditoys: Amountfalling due within one year
Net CLÈrrent 35sets
Total assets less ¢urrent liabiliiies
Net assets excluding pensiun asset or liability
Total net assèts
12
The funds ofthe tharfty
Restri¢tEd funds
17,927
253,327
271,254
17,251
256,004
273,525
Unrestrirted funds
Total Funds
Approveil bythe trustees on
d sÉgned on their behalf by:
C. Bodim
Trustee
PBgÈ 5

Tatton Garden Society ICIO}
Notes to the Accounts
forthe year end￿ 31 December 2023
Actounting policies
Basls of preparation
The financial Statements have been prepared in accordance with Staterrtent of Recommended
Pracknce.. Accounting and Reporhng by Charities preparing their accounts in accordance with
the Financial Reporting Standard applioble in the UK and Republic of Ireland IFRS 1021 issued
on 16 July 2014 and the Financial Reporhng Standard applicable in the United Kingdom and
Republic of Ireland IFRS 1021 and the Charities Act 2011.
Changè in basis of accountinz orto previous accounts
There has been no changè to the accounting polscies (valuation rules and method of
accountr.ngl Since last year and no changes have been made to accounts for pieviou5 years.
Fund accounting
Unrestricted funds
These are available for use at the discretion of the trustees in
furtherance of the general objects of the charity.
These are unrestricted funds earmarked by the trustee5 for
particular purpose5.
These are unrestrirted ftjnds which in¢l￿de a revaluation reserve
representing the reststement 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 fijnds
Revaluation funds
Restricted funds
Income
Recognition of
income
Income is Fncluded in the Statement of Financial Activitie51SoFAI
when the charity becomes entitled to, and virtually certain to
tecewe. the incorne and the amount of the income can be measured
with sufficient reliability.
where income has related expenditts￿ the income and related
expenditure is reported gross in the SOFA.
Voluntsry income ￿e[Ved by way of grants, donations and gifts is
included in the SOFA when receivable and onlywhen the Charity has
unconditional entvtlement to the income.
Tax reclaims on
Income from tsx ieclaims is included in the SOFA at the Same time
donations and gifts
as the giftldorFation to which it relates.
Donated seNices and These are only included in intome (with an equivalent amount in
facilities
expenditure) Whe￿ the benefit to the Charity is reasonably
quantifiable. me35urable and material.
The valuè of any volurbteer help received is not included in the
account5.
Income with related
expenditL5re
Donations and
legacies
Volunteer help
Investment income
This is intluded in the accounts when ￿e1Vable.
This includes and gain or loss resulting from revaluing investments
to market value at the end of the year.
Gains1llossesl on
revaluation of fixed
assets
Gainslllossesl on
investment assets
This include5 arry gain or loss on the sale of irwestments.
Page 6

Tatton Garden Society Icioi
Notes to the Accounts
for the year ended 31 December 2023
Expenditure
Recognition of
expenditure
Expendittjre is recogni5ed on an accruals basis. Expenditure includes
any VAT which cannot be fully recovered, and 15 reported as part of
the expendrf(ure to which it relates.
These comprise the costs associated with attracting voluntary
income. fvndraising tradFng costs and investment management
costs.
These comprrse the costs incurred by the Charity in the delivery of
its activities and service5 in the furtherance of its objects, including
the making of grants and governance costs.
All grant expenditure is accounted for on an attual paid basis plus
and accrual for grnnts that have been approved by the trustees at
the end of the year but not yet paid.
These iriclude those costs associated with meeting the
constitutional and statutory requirements of the Charity, including
any auditlindependent examination fees. costs linked to the
strategic management of the Charity, together with a share of other
administration c05t5.
These a￿ SLSPPOrt Costs not allocated to a particular attfvity.
Expendtture on
raising funds
Expenditure on
charitable activities
Grants payable
Governance costs
Other expenditure
Taxation
The Charity is exempt from tax on its charttable activities.
Freehold Investment property
Investment properties are Theasured initially at cost and subsequently at hir value at each
balance sheet date and are not depreciated. All gain5 or losses are tsken to the Statement of
Financi31 Activities as they arise.
Trdde and other debtors
Trade and other debtors are recognised atthe settlement amount due afteranytrade di5COUnt
offered. Prepayments are Yalued at the amount prepaid net of any trade discounts due.
Cash and cash equlvalents
Cash and cash equivalents comprise cash at bank and In hand. dem3nd deposits with bank5
and other short term highly liquid irbvestments with original maturities of three months or less
and bank overdTaft5. In the statement o*financial posthon, bank overdrafts are shown within
borrowings or current liabilities. In the Statement of Cash Flow5. cash and cash equivalents
are sht)wn net of bank overdrafts that are repayable on demand and form an integral part of
the company's cash.
Trade and other creditor5
Short term creditor5 are measured at the transactbon price. Other creditors and provisions are
reco8nised where the charity has a present obligation resulting from a past event that will
probably restjlt in the transfer of fvnds to a third party and the amount due to settle the
obligation can be measured or estimated reliabty- Creditors and provisions are normally
recognised at their settlement amount after allowing for any trade discounts due.
Receipt of donated goods. fatilitles and seNiies
All donated goods. facilitie5 and services received a￿ ￿CO@nISed within incoming ￿$oUrCeS
and expendr(Ufe at an estimate of the value to charrty.
Page 7

Tatton Garden So¢iety ICIO}
Notes to the Accounts
for the year ended 31 Dètèmber 2023
Statement of Finandal Artiwties- prioryear
Unrestricted
fun(k
2022
Restrlrted
funds
2022
Totsl
funds
2022
Income and endowments from:
Donations and legacies
Investments
900
525
2,533
55,491
58.924
Other
55.491
Total
58,399
525
Expendlture on:
Other
68.142
68.142
121,4091
131.1521
131,1521
68,142
Total
68.142
121,9581
131,1761
131.1761
Net gains on investments
Net income
15491
1241
1241
Net income before other 83inslllossesl
Other 8ain5 and losses:
Net movement in funds
131.1521
1241
131.1761
Reconciliation of funds-
Total funds carrled forynrd
131,1521
1241
131,1761
Income from donations and
legaties
Totsl
Total
2023
2023
2023
2022
Donations
1.244
1,244
1.244
1,244
Intome from investments
Unrestrftted
Restrirted
Total
Total
2023
2023
2023
2022
Investment Income/lexpen5el
1.793
625
2.418
2.533
2,533
1.793
625
2.418
Page 8

Tatton Garden Society {ClO)
Notes to the Accounts
for the year ended 31 December 2023
Other income
Unrestrirted
Restricted
Total
Total
2023
2023
2023
2022
Income from subscripknons
Excursions & social events
14,539
19,072
12,122
518
14,539
19,072
12,122
518
15.043
27.497
12,418
533
Arboretum income
Plant sales
46.251
46,251
55,491
Other expenditure
Unrestrirted
Restrtrted
Total
Totsl
2023
2023
2023
2022
East Cheshi¥e Council
7,073
16,983
15,662
i(x)
7.073
16.983
15.662
9,014
27,868
13,234
Excursions & sotial events
Arboretum costs
Premise5 costs
i(KJ
140
Amorknsation and depreciation
on disposal of fixed asset5
General administrdtive costs
2.266
2,266
16,276
1,074
59,434
1.665
9,743
6,478
68,142
16.276
1.074
59,434
Legal and professional costs
Net expenditure before transfers
2023
2022
This is stated after charging=
Depreciation of owned fixed 355ets
2,266
1,665
Staff costs
No employee received in exce55 of £60,(100 p.3.
Pa8e 9

Tatton Garden Soaety (CIO)
Notes to the Accounts
for the year ended 31 Oecèmber 2023
Tanglble fixed assets
Land and
Buildin8S
Plant and
Mathinery
Library
Total
B/f
Additions
18.641
338
1,450
20,429
Ii.IcK
12,2661
29.263
ii.lco
15941
10.844
Depreciation
11,6721
16,969
Clf
1.450
io
Investments
Ot￿r
Investments
. Listed
Other
investments
- Unlisted
Total
Cost of revaluation
At l January 2023
Additions
221.168
221,168
Revaluation
7,250
7,250
Disposa15
At 31 December 2023
228,418
228.418
Net book 7ralue5
At 31 December 2023
228,418
221,168
228.418
221,168
At 31 December 2022
li
Debtors
2023
2022
Other debtors
2.931
12,668
12,668
2.931
12
Creditors
Amounts falling due within orFe year
2023
2022
Other Creditors
7,781
11.371
19,152
4,331
15,004
19,335
Accruals
Page 10

Tattort Garden Society ICIOI
Notes to the Accoijnts
for the year ended 31 December 2023
13
Movement in funds
Incomln8
RÈsources
expended
At31
December
2023
linduding
other
8ainsnosse51
Restrlrted funds:
Restrirted income funds".
Burrows Memorial Fund
84
M&G Fund
541
625
541
625
Totol
Unrestrirted funds:
General funds
49.288
159,4341
110,1461
Re¥71yatiOrt Reserves:
Restricted funds..
M&G Fund
12191
12191
12191
12191
7,469
7.250
TotGI
Revaluation fund
7,469
7,469
Totol rev¢71uotiorR reserves
12191
Totsl funds
57.382
159,6531
12,2711
Purposes and restricknons in relation to the funds..
Revaluation reserve5=
Represent the amount which investments exceed their historical
cost.
Restricted funds
Burrows Memorial Fund
14
Analysis of net assets between fubxls
Unrestrirted
funds
Restricted
fund5
Total
Fixed assets
29.263
219,334
5,584
254,181
29,263
228,417
13,574
Investments
9.083
7,990
17.073
Net curient a55ets
271.254
Page 11

Tatton Garden S¢xiety ICIOI
Note5 to the Accounts
for the year ended 31 December 2023
15
Reconaliation of net debt
At31
Detember
2023
At l January
2023
Cash Flov
Cash and cash equivalents
38,595
18,8011
18.8011
29,794
29,794
38,595
Net debt
38,595
18.8011
29.794
Page 12

Tatton Garden Society ICIOI
Detailed Ststement of Financial Attivities
for the year ended 31 December 2023
Unrestricted
funds
2023
RestrictÈd
funds
2023
Total
funds
2023
Totsl
funds
2022
Income and endowments from:
Donations and legacies
Donatr"ons
1.244
1.244
1,244
1.244
9CO
900
Investments
Investment income
1.793
1,793
625
2,418
2.418
2,533
2.533
625
Other
Intome from subscriptions
Excursions & social events
14.539
19.072
12,122
518
14,539
19.072
12.122
518
15,043
27.497
12,418
533
Arboretum income
Plant sales
46.251
49.288
46,251
49.913
55,491
58.924
Total income and endowmerrts
625
Expenditure on:
Other expenditure
East Cheshire Council
17,0731
116.9831
115,6621
139,7181
17,0731
116,9831
115.6621
139,7181
19,0141
127.8681
113.2341
150,1161
Excursions & Social events
Arboretum tosts
Premises costs
Rent
11(xJl
11(K)I
11001
11001
11401
11401
General administrdtive costs. including
depreciation and èmorttsation
Depreciation of land and buildings
Depreciation of Plant and machinery
Depreciation of Library
General insurances
11,6721
15941
11.6721
15941
11.6261
1391
li￿)
16961
1291
11.6001
13791
113.3821
118,5421
11901
16961
1291
11.6001
13791
113,3821
118,5421
11741
11,2701
15221
11.8121
12071
15,7581
111,4081
Information and publication5
Software, IT support and related tosts
Stationery and printing
Subscriptions
Sundry expenses
Page 13

Tatton Garden Society (CIO)
Detailed Statement of Financial Activities
for the year ended 31 December 2023
Unrestrirted
fur￿5
2023
Restricted
funds
2023
Totsl
fvnds
2023
Total
fund5
2022
Legal and professional costs
Audit/lndependent
Solicitor's fees
Other legal professional
11.0741
11,0741
15721
11.4241
14.4821
16.4781
168,1421
11,0741
159,4341
11.0741
159,4341
Totsl eMpenditure- Other costs
Total expenditure
Net gain/llossl on investments
Net expendlture
Net expenditure before other
gainslllosse51
Other gains
Net movement in funds
159.4341
7.469
12.6771
159.4341
7,250
12,2711
168,1421
121,9581
190,IIX)I
12191
12.6771
12,2711
131,1761
12.6771
12,2711
131,1761
Reconciliation of funds:
Total fund5 brought forward
Total funds urried forward
256.(KJ4
17,521
17,927
273,525
271,254
304,701
273,525
253.327
Page 14