Tatton Garden Soctety ICIOI
Charlty No. 1194793
Trustees, Report and Unaudited Acc(wnts
31 De￿mber 2024

Tatton Garden Sodety ICIOI
Contents
Pages
Trusiees. Annual Report
Independent Eyaminer's Report
ststement of Finanu31 Artivities
Balance Sheet
Notes to the Accounts
6t012
Detailed Statement ot Financial Acovtlfies
13to14
Page I

Tatton Garden Society ICIOI
Trustees Annual AÈport
The trustees present their feport with the unaLxlited financial statements of the tharity for the year
ended 31 Oecernber 2024.
REFERENCE AND ADMINISTRATIVE o￿AlL5
Charfty No. 1194793
Tfustees
The following trustees served during the year
C. Bodimeade
A Ellison
G. Holden
E. Land
D. Skidmore
S. Walker
V. Wrather
Accountsfrts
Bruce Marshall & Co Limited
Suite 11. The Old Fuel Depot
Twemlow Lane
Twemlow
Cheshire
CW4 8GJ
Statement of trustees. responsibllltles in relaliryi to the finJndal statemenls
rhe chariry trustees are re5pon5ible for preparir% a irustees annual report and financial statements
In aCCOTdance wtth applicable low and Qnited Kingdom Accounnng Standards Iunited Kingdom
Generally kcepted Accounttng Practice).
The trustees are responsible for keeping proper accountin8 records that dixlose with reasonable
c£ura¢¥ at any time the fin3n¢ial position of the charity an¢J to enable them to ensL*re that the
financial 5taternEnts comply wrth the Charities Act 2011. the applicable Chartttes (Accounts and
Reports) Regulations. and the provisions of the Trust deed. The Trustees are also iesponsible for
safeguarding the assets of the charity and hence taking ￿aSOnable step5 for the prevention and
detectton of fraud and other Irregularittes.
S￿￿ed on behalf of the charity s trustees
C. Bodimeade
Trustee
Page 2

Tatton Garden Sochety ICIOI
Independent Examiners Report
Independent Examinerfs Report to the trustees of Tatton Garden Socièty Iciol
I report to the trustees on my examinatr.on of the financial statements of Tatton Garden Society Icioi
for the year ended 31 Oecember 2024 which comprise of the Statement of Financial Activitr'es, the
Balance Sheet and the related notes.
Responslbllities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act 20111.the Act'l. The trustees a)nsider that an
udit is not required for this year under the Charities Act 2011. s.144121 (the 2011 Actl and that an
independent examination is needed.
I report in respect of my examination of the charity's financial statements carried out under section
145 of the 2011 Act and in carrying out my examination I have followed all the applicable Dirertions
given by the Charity Commission under section 14515llbl of the Act_
Independent emaminer's ststement
I have completed my examinarion. I can confirm that no material matters have come to my attention
in connection with the examination giving me cause to believe that in any material respect..
the accounting records were not kept in respect of the charity as required by section 130 of
the Acl.. or
the h"nancial statement5 do not accord with those records,. or
the financial statements do not tomply with the applicable requirements concerning the form
and content of financial staternents set out in the Charitie5 (Accounts and Reports) Regulations
2008 otherthan any wuirement that the fi.nancial statements give a'true and fair, viewwhich
is not a mattel considered as part of an independent examination.
I have no concern5 and have come across no other matters in connertion wsth the examination to
which attention shovld 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
Cheshiie
CW4 8GJ
Page 3

Tatton Garden Socitty ICIOI
statement of Flnandal Acllvltles
for the year ended 31 December 2024
Unrtstrlrted Restrlcted
funds
funds
Total
fvnds
2024
Total
funds
2023
2024
2024
Income and endowments
from:
Donations and le8acies
Investments
1.620
1.799
1,620
2.369
59.520
1,244
2.418
46,251
570
Other
59,520
62.939
Total
S70
63.509
49,913
Expenditure on:
Other
162.2391
162.2391
162,2391
162,2391
159,4341
159,4341
Total
Net gainlllossl on investments
Nèt empendlture
TTrn5fers between funds
9,675
152,5641
237
9,912
152.3271
7,250
152,1841
237
Net eMpèndFture before
other 8ain5lllossesl
oiher rdlns and losses
Net movement In fvnds
152.5641
237
152.3271
152,1841
10,375
807
11,182
12.2711
Reconclllatlon of funds:
Total funds brought forwafd
Total funds carrled fon¥ard
253.327
263.702
17.927
271,254
282.436
273.525
271,254
18,734
Page 4

Tatton Garden Society Icioi
8alance Sheet
at 31 December 2024
2024
2023
Note
FKxed assets
Tangible assets
Invèstment5
25.332
29,263
228,418
257.681
io
238,330
263,662
Currert assets
Debtrjrs
li
74
2.931
Cash at bank and in hand
29,753
29.827
111,053
18.774
25.794
32,725
119.1521
13,573
271,254
Credltors: Amouni fallin8 due within one year
Net CUfTerFt assets
Total assets less Currerrt Itabilit6es
Net assets exdudins pension asset or liab+llty
Totsl net assets
12
282.436
282,436
282,436
271,254
271,254
Thè fvnds of the tharity
Aestricted funds
18.734
263.702
17,927
253,327
271.254
Unrestrtcted fuhds
Total Funds
282,436
Approved by the trustee5 On ..
and si8ned on their behalf bv:
C. 8odimeade
Trustee
Pa&e S

Tatton Garden SotiÈty Icioi
Notes to thÈ Accounts
for the year ended 31 December 2024
Accountin8 poliaes
Basis ol preparatton
The financial statefnents have been prepared in accordance with Statement of Recommended
Practice.. AccounDn8 and Reporting by Charitles preparing their account5 in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFFiS 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.
Chan8e in bas15 of ac£ountin8 or to Fyevious accounts
There has been no change to the accounting policie5 (valuation rules and method of
accounting) since last year and no changes have been made to accounts fgr previous years.
Fund a¢¢ountlnK
Unrestrirted funds
These are available for use at the discretion of the trustees in
furtherance of the general objects of the charity.
These are unrestricted fvnds earmarked by the trustees for
particular purposes.
These are unrestricted funds which include a re¥71uation reserve
representing the ￿$￿tefflent of investrnent assets at their maiket
value5.
These are atsilable for use subject to Tesirictions imposed by the
donor or through terms of an appeal.
Desi8naled funds
Revalukn"on funds
AesiTlCted funds
Income
Recognition of
income
Sncome is intluded in the Statement of Financial Artivities15oFAI
when the ¢harity becomes entitled to, and virtually certain tp
receive. the intome and the amount ofthe income can be MeaSu￿d
with sufficient reliability.
Where income has related expenditure the income and related
expenditure is reported gross in the SOFA.
Volvntary income reteived by way of grants, donations and 8ifts is
included in the SOFA when receiwdble and onlywhen the Charity has
untonditional entitlement to the income.
Tax reclaims on
Income from tax reclaims is included in the SOFA at the same time
donation5 and gifts
as the giftldonation to which Trt relates.
Donated services and Thèse are only included in incorne Iwr(h an equivalent amounl in
facilities
expenditurel where the benefit to the Charity is reasonably
quantifiable. measurable and material.
The valsje of ary volunteer help received 15 not included in the
accounts.
ThL5 is included in the accounts when reteivable.
This includes and gain oi loss results'ng from revaluing investments
to market value at the end of theyear.
Income with related
expenditure
Oonations and
legacies
Volunteer help
Investment Income
Gainslllossesl on
revaluation of fixed
assets
Gainslllossesl on
investment assets
This includes any gain or loss on the sale of investments.
Page 6

Tatton Garden Soc5ety ICIOI
Note5 to the Accounts
lor the year Ènded 31 Dttember 2014
Empendlture
Recognition of
expenditure
Expenditure is reco8rtised on an accruals basis. Expendr(ure includes
any VAT which cannot be fully reCove￿d, and is ￿ported as part of
the expenditure to which it relates.
These cornprise the costs associated with attracting voluntary
income, fundraisin8 tradin8 costs and investment management
costs.
These comprise the costs incurred by the Charity in the delivery of
its artivtties and servrce5 in the fUrtheTrn￿ of it5 objects, including
the making of grants and governance costs.
All 8rant expenditure i5 accounted for on an actual paid basis plus
and acciual for giants that have been approved by the trustees at
the end of the year but not yet paid.
These intlude those costs associated with meetin8 the
constitutional and statutory requirements of the Charity. intluding
any audivirtdependent examination fees, costs linked to the
strategic management ofthe Charity. tLydether with a share of other
administration costs.
These are sUp￿rt costs not allocated to a particular activity.
Expendlture on
raising fvnds
Expenditure on
haritable actiwties
Grants payable
Goveinan¢e costs
Other expenditure
Tajotlon
The Charity is exempt from tax on its ¢harit3blÈ athvtttes.
Freehold Investment property
Investment properties are measuied initially at cost and subseqvendy at frdiT Yalue at each
balaTrce sheet date and are nDt deK￿lated. All gains or losses are taken to the Statement ¢Jf
Financial Athvities as they arise.
Trade and thher debtors
TTade and other debtors are reco8nised atthe settlementamount due after anytrade discount
offered. Prepayments are valued at the amouni prepaid net ol any trade dI$￿unts due.
Cash and tash equlvalents
Cash and cash equivalents comprise cash at bank and in hand. demattd deposits wth banks
and other shortterm highly liquid investments with original m3turitt.es of three months L)r less
and bank overdrafts. In the statement of financial position. bank overdrafts are shown within
borrowings or current liabilities. In the Statement 91 Cash Flows. cash and cash equivalents
are shown net of bank overdrafts that are repayable on demand and form an integral part of
the companls cash.
Trade ab)d other Creditors
Short term creditors are measured at the transaction price. OtheT creditors and provision5 are
recognised where the charity has a present obli8at(on resulting frorn a past event that wll
probab￿ result in the transfer of funds to a third party and the amount due to settle the
obligation can be measured or estimated reliabty. Creditor5 and provisions are normally
recognised at their settlement amount after allowing for any trade discounts due.
Rètelpt of donated goods, facilities and services
All donated Boods. facilities and seryice5 received are recognised within incoming resources
and expenditure at an estimate of the Val￿ to charity.
Pa8e 7

Tatton Garden Society ICIOI
Notes to the Account5
for the year ended 31 December 2024
5taternent of Flnanclal Actlvltles- wior ye•
Unfestrfcted
funds
2023
Re￿rIcted
fvnds
2023
Total
funds
2023
Income and endowments from:
Donation5 and legacies
Investments
1.244
1,793
46.251
49,288
1,244
2,418
46,251
625
Other
Totsl
625
49,913
Expendlture on:
her
S9.434
59,434
59,434
7,250
12,2711
12.2711
Total
59.434
7.469
12.6771
12.67n
Net 83ins on investments
Net Income
12191
406
Net Income before other plnslllosses)
Other 8alns and losses:
Net movement In fvnds
12,6771
12,2711
Re￿ncIlIatIOn of funds:
Totsl funds brnutht lor*ard
Total funds carried fgrwanl
256,IY)4
253,327
17.521
273,525
271,254
17.927
Income from donatlons and
lepues
Unresthcted
Restricted
Total
Totsl
2024
2024
2024
2023
Donations
1.620
1.620
1,620
1,244
1.244
1.620
Income from Imièstments
Unrestrlrted Restrlcted
Total
Total
2024
2024
2024
2023
Investment Intomellexpensel
570
2.369
2.369
2,418
2.418
570
Page 8

Tatton Gayden Soclety ICIOI
Note5 to the Accounts
for the year ended 31 Dètember 2024
Other Income
Unrestrfrted
R¢5trlrted
Total
2024
2024
2024
2023
Income from subscriptions
Excursions & social events
16.915
16.915
30.821
11,281
503
14.539
19,072
12.122
518
30,821
11,281
503
Arboretum income
Plant sales
59.520
59,520
46,251
Other eMpendStyre
Unrestricted
Restrtcted
Total
Total
2024
2024
2024
2023
East Cheshire Council
8,215
27.786
12.941
140
8.21S
28.660
12,975
140
7.073
16,983
15.662
Excursions & social events
Arboretum costs
Premises costs
AmorDsation and depreciatfc
on disposal of tixed assets
General administrarNe costs
3.931
3.931
8,188
1,038
62.239
2,266
16,276
1,074
59.434
8.188
1.038
62,239
Legal and professional costs
Net eMpendlturÈ before transfers
2024
2023
This is stated after char8ing'.
Depreciation of owned fixed a55ets
3,931
2.266
Staff costs
No employee received in excess of £60.0(￿ p.a.
Page 9

Tatton Gardèn Society ICIOI
Note5 to the Accounts
for the year ended 31 December 2024
Tan8lbleflxed assets
Land and
8ulldlnKs
Pl•nt and
Mathlnery
Llbrary
Total
Blf
Additions
16.969
10.844
1.4SO
29,263
Depreciation
11.6721
15.297
12.2591
8.585
13.9311
25,332
1.450
io
Other
Other
Investments
- Unllsted
- Llsted
Total
C05t of revalu*ion
At l January 2024
Addifjons
228,418
228.418
Revaluatron
9.912
9,912
Disposals
At 31 December 2024
238.330
238,330
Net book values
At 31 December 2024
238.330
228.418
238,330
228,418
At 31 December 2023
li
Debtors
2024
2023
Other debttys
74
2.931
2,931
74
12
Crèdltors
Amounts falling due within one year
2024
2023
Other Creditors
1,5SS
9.498
11.053
7,781
11,371
19,152
Accruals
Page 10

Tatton Garden s£￿tty ICIOI
Notes tothè Attounts
for the year ended 310ecember 2024
13
Movement In funds
Incomint
At31
D￿rnber
2024
expended
Ilncluding
other
insl1055esl
Restrirted funds:
Restrirted income fvnds:
Burrows Memorial Fund
570
570
M&G Fund
Totol
Unrestricted fvnds:
General fund5
570
570
62,939
162,2391
700
Revalu*ion Reserve5:
Restricted funds..
M&G Fund
237
237
Totol
237
237
Unrestricted funds..
Revaluation fund
9.675
9.67S
9.675
Totol
9,675
rotol revoluutSon reserves
9.912
9,912
Totsl fvnds
73.421
162,2391
11.182
Purposes and restrirtion5 in relation to the funds=
Revaluation Teserve5".
Represent the amovnt by which inve5tment5 exteed their
historical cost.
Re5tritted funds
Burrow5 Memorial Fund
14
Analysbs of net assets bètween funds
Unrestricted
funds
Restrirted
fvnd5
Totsl
Fixed assets
25.332
229.010
18.6S4
272.996
25.332
238,330
18.774
282.436
Investments
9,320
120
Net current assets
9,440
Page 11

Tatton Garden Society {ClOI
Notes to the Accounts
for the year ended 31 December 2024
15
Reconclllatlon of net funds
At31
Decembér
2024
At l January
2024
Cash Flows
Cash and cash equivalents
29.794
29.794
1411
1411
29,753
29.753
Net fund5
29,794
1411
29.753
Page 12

Tatton Garden Society ICIOI
Detalled Statement of Flnandal Atthiitles
for the year ended 31 December 2024
Unre5tr1rted
fvnds
2024
Restrlrted
funds
2024
Totsl
fvnds
2024
Total
fund5
2023
Income and endowments from:
Oonations and legacies
Donations
1,620
1,620
1.620
1,620
1,244
1.244
Investments
Investment income
1,799
1.799
570
2.369
2,369
2.418
2.418
570
Other
Income from subscriptions
Excursions & social events
Arboretum in¢ome
16.915
30.821
11,281
503
16,915
30.821
11.281
14.539
19,072
12,122
518
Plant sale5
503
59,520
62,939
59.S20
46.251
49.913
Totsl incorne and endo*7Trents
Expenditure on:
Other expenditure
East Cheshire Council
570
18.2151
127,7861
112.9411
148.9421
18.2151
127,7861
112.9411
148.9421
17,0731
116.9831
115.6621
139,7181
Exculsions & sotial events
Arboretum tosts
Premises costs
Rent
11401
1140
11401
11401
IicKJI
Iicoi
Genefal adrninistratiye costs. including
depreciatr'on and amOrtiSa￿On
Depreciation of land and buildin85
Depreciation of Plant and machinery
Oepreciation of Library
General insurances
Information and publications
Software, IT sUpF￿rt and ￿lated costs
St3tionery and printing
Subscriptions
Sundry expen5e5
11,6721
12.2S91
11.6721
12.2591
11.6721
15941
12361
13341
12361
13341
11901
16961
1291
11,6001
13791
113.3821
118,5421
11.2291
13431
6.0461
112.1191
11,2291
13431
16.0461
112,1191
Page 13

Tatton Ga￿en Society ICIOI
Detalled Statement of Flnanclal Actlvltl
for the year ended 310ecember 2024
Unrestrlrted
fvnds
2024
Resfficted
fvnd5
2024
Total
funds
2024
Tota
funds
2023
Legal and professional costs
Auditlindependent
Solicitor's fees
Other legal wofession31
11.0381
11,0381
11.0741
11.0381
162.2391
11.0381
162.2391
11,0741
159.4341
Total expÈnditure- Other costs
Totsl expendlture
Net 8ain/llossl on investments
Net expendlture
Net expendlture before oth•r
galns/l105sesl
Other gains
Net movement In fvnds
Reconcllratlon of funds:
Total funds brou8ht forward
Total fvnds carried forward
162.2391
9.675
10,375
162.2391
9.912
11,182
159,4341
7,250
12.2711
237
10,375
11,182
12,2711
10.375
807
11,182
12.2711
253,327
263.702
17.927
271,254
282,436
273,525
271,254
18,734
Page 14