Ch*rity registration number 1196859 WALTON ALLOTMEW A&SOCIATIOli CIO ANNITAL REPORT AND IfNAIIDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED JO SEPTETrIBER 2025 WALTO￿ ALLOTMENf ASSOCIATION CIO LEGALAI¥D ADmIMSTRATIl￿ INFORMATION Trn$tees Richard Fluth Watkins Caryl Regnauli Chasney Leon Loze AndreThomas Jackson Jillian Skinn William Taylor Terry Malaehi Patri¢k Cairns 110￿ Paula Peter (Appointed 25 June 20251 {Appointed 2 June 20?5) Ch*rity Dumber 1196859 Regi$tered oifice ? The ￿1n1¢t Churchfield Ri*d Walionon Thames Surrcy United Kingdom KT122TZ A¢¢ountaAt$ DAvid Howard I P4rk R￿d HÈtiiiTrton Wick Kin￿￿t￿n Upon ThttmLS KTI 4AS WALTON ALLOTMENT ASSOCIATION CIO COI%TENTS Trustees report A¢countants' report Sthtement of financial uclivilies Balance sheet Noi¢s lo thc finaoeial 4latem¥"ni$ 9-17 ALTON ALL{yfME￿T ￿5{￿￿TIoN CIO TRUSTEES REPORT (CONTI,NIIED) F()R THE YEAR ElbDED.In.SEP7EMBER 2025 Twstees present their annual rqKYl and fina[￿la1 ststements for th¢ ye4r end￿ 30 September 20?5. financial stalemenls hav¢ been prqjaral in aCcOrd￿￿e with ihe accounting p)licies set out in note l io lh¢ riNncial Stalen￿ntS and comply with the Charity's governing diKumLnt. Ihc Chdrilies Act 2011 dnd "AL'counling and RLyorting by Charitie%.. Stal¢m¢nl of RLToMme￿l¢d PraLticL' applicable to chariti¢s preparing their dccounls in aCcordar￿c ￿7th the Financial RqM)rting Standard applicable in ihc UK and Republic of Ireland IFRS 102)" {effective l January 20191. Obje¢¢ive$ and ¥¢¢ivi¢ies Tk PrIn￿ry purw of the Charity is the n*￿gement of allotm¢nts in Walion on and Diblricl for ihe growingj of fruil. v¢getablLS and flowers. Thi5 also pros'ides social SUPEK)rt for rcsidcnts of ih¢ District. with spccific regard (o recreall0￿le1SUrL lime and ￿ryth th¢ alln of impro%'in¥ iheir enjoymeni ofirfe. T1￿ 8a'ondary purpose is io prom¢AL lor Ihc benefit of ihe public. the ￿nserva110￿ proleciion and impmv¥meni of Ihc Linvironment around th¥. all￿men1$. ¢SPLYially 1hr￿gh the Lonservalion ol. T]atural rcsourcc%. wildlili div¢r%ily and learningn ihlic h£'nLfil 'rhe Truste￿ have paid due re￿rd to guidancc Issu￿ by Ihe Charity C"ommission in dccidin8 what activiti th¢ Charity should undcrtake. I'hc main acliviiics of ihc charily are lo.. n￿nage Ihc rclationship with the landlord of the allo￿nI silcs. the Walton Charity (Rcgki$trdlion number 111159591 Lollcci and manage the leNnl fees pay thc operating experL%i% of the 4 all(Mmenl silc> Support and help ihe 4 .Siie T￿m$ lo grow and manage effrtlivdy rais¢ fun(b through gram applicati(￿5 administer the disburs¢mcnl Or￿n1 fuThh lo approved proj￿18 in accordance with ihe requiremenLs of th¢ grani issuers Th¢ charity does nol nukL any wants and ihcrc 15 no policy on 8fdnl makin& Achievements and performawe Thc Trusl¢¢s hayc rcflcclcd on a ycar of gro￿￿ community engdgement. and the invaluable ¢onlribulion or our volunt¢ers m 5upporling our four allotment siles across the Walton on Tham￿ districl. Allotments provide far ny)re ihan Just a p]a¢¢ to ww v¢gdabl¢s - Ihry offer a sancttiary for wdl-bein& learning, and social conncc¢ion. Our sitts encourdge indi%iduals and familiL% to en￿age with ndtuil. dLvclop gard¢nin¥ skills. and for8e friendships with fellow plot IK>ld¢rs. In addillo￿ allcrtmcnls Loniribuic lo I￿al svs1a1￿bilIlY by rcducing food miles. encouraging bi(Kliversity. and crealing green spaces that b¢nefil th¢ ¢nvironnKnt. The physical and mental hwdlth benefits of gardeniDg havc bc¢n wCll-d￿UrncnlC0. atKI wc arc proud that our yiles continue to offer a Pfdceful refuge where members can tscape ihe stres's of daily life. ¢onne¢t with oih¢rs. and ¢onlribul¢ to a h¢althi¢r. grecner communiry. WALTON ALL(yfME.%T ASS(￿lATIoN CIO TRIISTEES REPORT (C.ONTlYItED) F()R THE YE4R ENDED 311.¥EPTE.IIBER 2025 We have continued with initiatives lo nmke our all(Kn￿nIS nxre inclusive. providing opportimities for pcoplc ol all ages and abilitiLS to en￿ge wilh nalure and enjoy the benefits of growing food and flowers. Thi% year. thanks to ihL d￿lCallon of volunteers aThJ the generiyoity of we have successfully Lompl¢ted s¢veral pr()j¢¢lq aimed at in4)roving our allotm¢nt sil¢s'. Rvdens Road Community PergolA Area: A comnwnity space thai has been cleared for the erection of a pcrgrola a￿1 sulill¥, wilh a5s(Kiai¢d planlin& R#inw*ter HAr%'eslimg System: In Iw L(x)linutsJ Lommltn￿nt to Sustainability. rainwater colltxtion sy.ste1￿% have been implemented ihrough gullering and wdler butts on 16 shds across the four siles, reducing our reliance on piped ￿ler source5 and supporting environmentslly responsible allolmenl munagyement. We are r¢-applying for Ihis grani a￿1n in 2026. Burhill Site woodlAnd area by the river: T￿"$ has been done as a collaboration bL*wccn Burhill Sile and Walton Charity. and h&8 qucc&*sfully I￿￿fi¥MCd the area. Terr•¢e Rd Si¢e Raised Beds Plo¢ Phase I: Tlu's was a National L(Atery funded project transfomiing a large overgrown pl(K inlo 5 pairs of rdiKyJ bcds fl up(knted. We would also like to exprw ￿hr htrdrtfelt thanks to our Sit¢ who8¢ daily efforts in SUp￿r{ln￿ plot holders. mainlaining facilities. and fosterin8 a welcoming enviT(mmenl nuke our sitos fhe special places rhcy rc. Your pasiion and dedication etLsure thal our all01n￿ntS remain a source of joy, pride. conncciion, and productivity for ￿ nmny individuals and famili<3. The Truslets have also played an irnportant role to OV￿see the goV￿nanCe of charity, cnsuring Ihat our alldmenls remain a thriving part of ihe ¢ommunity. Their leadership and commilmenl hav¢ b¢¢n irn5t￿MLnI￿l in guiding our AsSlXldlion forward and they providc their limc and cxpcrti5C iDlo building WAA into a strong entity- Looking ah&4d. we r¢main CommittL￿ to itrfflgihening our Associatio￿ cxplorin¥ ways to ￿pand en￿gernent. and supporling initialivcs that cnhancc thc long-tcrm sustaInab￿AlY of our allotrncnt sitcs to cnsurc that our silo4 remain a￿eSSible and beneficial to all. ALTOW ALL(YThIENf.4&S cffcclivcly. The Trusiees remain commiitcd to balancing the charitys income and expenditure, allowing for %uslainul community inwa¢l while maintaining prudent financial manager￿1 for long4¢rm stsbility. Resen'LspoIicy TIK. ChdritVb wlicy f¢x holding reierves is io cover op(Talional eXpe￿e8. the lar¥nsibility to anyone other ihan Walion Allotment Associaiion C10 and the charitys Tru￿￿* as a Ixyjy. for our ￿'Ork or for this rwrt. It is your duty to en%ure that Walton Allotment Ass(￿lai10n CIO ho$ kept adequate accounting T￿OrdS and to pr¢pJre slaiuiory linancial siai¢minis ihat giv¢ a Irue and fair view of IhL 4ssdS. liabiliti¢s. finan¢i¥l position and surplus of Walion Allotment A&soLialion C'IO. You considcr that Walion Allotment Associutian CIO 1% Lxeinpt from the statuiory audit rcquiremeni for the yLYr. and 18 not required to obtain an indcpendenl examin¢￿ts rw)rt. W¢ not been inytructed lo carry out an audit or a revi¢w of thc financiul statemcnty of Walton AllulmLnt A$50eiation CIO. For thi5 reason. we have verified ihe accuracy or ¢omplelen¢%s of the a¢¢ountinb reeords or inlormation explanations you have given to us aThJ we do not. thercforc, express any opinion oil the ¥iaiulory finaiKial statements. David Howard 2410612026 Chirtered Accountants I Park R(*d HaThyion W'ick Ktng510n Upon Thain&s KTI 4AS ALTON AI,LOTMENT ASSOCIATIO￿ CIO STATEMF.NT OF FIliANCIAL ACTivrriES INCLUDif*G INCOME AND EXPEI*DITURE ACCOU]*T FC)R THE YEAR ENDED 30.¥EPTEJVBER 2025 Unmtrirted Restricted funds funth 2025 2025 Tot Tot*1 2025 2024 otes Income from: Donations and legacies Charitable activilies 3,481 3,481 21.622 6,456 1&373 1fy722 Total Incon 16.722 8J81 25.103 21829 enditure on: Charitable #ctiviti¢S 11.573 7.608 19.181 1fi399 et incoming before transfers 5.149 773 5.922 6.430 (iross tratL4fcrs between fvnds (4D 47 Yet income for the )'eirl Ilet movement in fuThds 5,102 820 5.922 6,430 Fund bMl&nLey at l OL't(*cr 2024 14.307 1.763 16.070 9,640 Fund balances It 30 September 2025 19.409 2,583 21.992 16,070 The 4tatemenl of financial 8¢1ivities includts all gains and10￿c5 rLYo¥nised in the year. The slatem¢nl of finan¢i81 a¢iivities includes all gains a￿{ 1055e5 ri*o8nised in ihe year. All in¢om¢ and expenditure derivc from continuing a¢iivilies. WALTON ALL(YtMEiYf ASSOCIATION CIO BALAN'CE SHEET A.S A T 30.SEPTEMBER 2025 2025 2024 Current assets D¢biors Ca¥h at bank and in hand io 4,9 22,7?4 25,5.38 27,6?4 25.538 Creditorj: amounts huing due witbin one )'t*r li (5,632) (9.468) N¢¢ Currefti asser5 ?1.992 16,070 Income funds ReilriLted fund5 Unrestricted fvnds 12 13 2.583 1,763 19.671 14.307 19.409 14.307 21.992 16.070 The findnCi81 statements were approv¢d by the TIV￿ceS On ....... Jillian Skinner Trustee WALTON AI.L(yfMF.Nr ASSOCIATIOi* CIO OTES TO THE FINANCIAL STATEME.YTS F()R THE YEAR ENDED 311.SEPTEMBER 2025 Accounting policies Charity, information The cbari¢y operates under a TNs( Deed thai outlines lh¢ Iwms and conditions for the chariiys operotiong. li delin¢s ihe roles Jnd responsibiliti￿ of ihe truqtees the financial tt55ets held in the trust. and the beneficiaries who will benefit from ihe trust. li $￿Irl¢S how Ih¢ allotm¢nt sile as%el% I￿Sed froin Walton Chariry are to be mana¥ed and us¢d providing a clvdr framework for the trusiees to follow and io ensure ihe proper handling of the allolmcnt sit¢¥ a¢¢ording io the wishes of Walion Charily. W AA is ¢onsiiivled as u Cknrity CIO (Charitable Incorpordied Orgianisaiionl. pruvidin¥ th¢ charity wilh in¢orporatcd %talus.w ihal it Lan eni¢x into coniracis. hold assets. and emplov siaff in lis own name. Thi stnicture offers limited Ihability proieciion for Inistces. ¥m5uring thly are not personally liablc for the ¢h#riiy's debis. 45 lon¥ as ihey acl wiihin the law and iheir dulles. 1.1 Aecountlng tonventio The financi<11 siareiiienis have been PrqYar￿ in accordance with the Charitls governtng document. th¢ Charities Act ?[11 I. FRS I O! "The Financial Rep(rtin¥ Siathd applicable in the UK and Republi¢ of Irel&ind" I'FRS I O?") aThJ the L harrties SORP '.4ccouniing and Reporting by Chariries.. Statem¢ni of Recommended Praciice applie#ble io eharilie5 prcpgring ihcir a￿ntS in accordancc with Ihc Financial RLVL)rlinb Siundmrd dppIiLable in Ihi UK and Roublic of Ireland (FRS 102)" (effcciive l January 2Q191. The C".h)riiy is a Public BenLlii Entity as defined by FRS 10? T￿. Charity has tskcn advantag¢ of ihe provisions in the SORP flx C￿rItiCS nol to prepare a Ststcment of C'asli Flows. The financial statements have depanLMI from ihe Charities (Accounts and R¢portsl Regulaliotkfj ?QOII only to the exlent required to provide a IN¢ hir view. This departure has invol%'cd following th¥ stal¢rt￿n¢ of R¢comm¢ndcd Practice for chariiies dpplyin8 FRS 102 rather than the version of the SiatLment of Recommended Praclice which is ￿ferred to in the R¢su141ions bui which ha8 Si￿¢ bcen withdrawn. fitutnciJl stalem¢nls are Pr￿ared in sterlin& which is the functional CUrre￿Y of the Charity- Monetsry amounts in these financial staiemenls are r￿nded io ihe neare51 £. The financial statemenls have been prepared undLY the historical cost convention. The prinL'ip&I accounting policies adopted are set out below. A.2 Going ¢oocern Ai Ihc timc of approving th¢ fin4n¢ial stalemenls. Ihe Trustets have a r￿sOnable expectation ihat ihe Charity hdy adequate resources to conlimie in op¢ralional cxisten¢¢ f(Y lh¢ forc5ccable future. Thus the Trust￿ Lontinue 10 ddopi the going conc¢rn basis Ot accounting In preparing the finanLial statements, 1.3 Charitable fund$ Unrc%trict¢x4 fund5. are avaitable for use at I1￿ discretion ofthe TNstees in fUrth￿anCe of their charilable objLLtives. Restricted fvnds are subject to specific condiiiotLS by don￿$ or graniors ds to how they may be used. The purposei and Lises of the restricted fijnds are sd out ID th¢ notcs to the financial statewnents. WALTON ALL(yfMEIYf ASSOCIATION CIO NOTES TO THE FINANC.IAL ST ATEMENfs {COhTINLTED> F()R THE YEAR ENDED JO.SEPTENIBER 2025 Accounting policies {Continued) EndoWn￿nt funds are.wbject to specific conditions by donors ihat the capilal musi be mainthined by ihe Chariry. 1.4 IKome Income is recognised when the c.harity is legally enlitled to it after any pLrformaEK¢ Conditions have been met. Ihe amounis ¢an be m￿su1¢d reliably. aNI it is proboble thai income will be re¢eived. a4h donaiion5 are rttognised on receipt. {m￿r donatio￿4 are r￿ognISed on¢e ihe Chariry has b¢¢n Tr￿111td of ihe donatiorn unltss perfornwnce ¢ondilions require deferral of Ihe amount. Incoine tttx rLYovcrable in relation to donatiorLS received undLf Gift Aid or deeds. of covenant is recognised ut (he rime of ihe donaiion. Legacies are recognised on receipt or otherwise if the Charily has been notified of an impcndin¥ distribution, the amount 15 known. and recei￿ is expecied. If the anK)uni I￿ not known. Ihe le¥ac)' is Ircalcd a conlin¥cnt a¥sCt. 1.% Expenditure ExpLnditure is rro8nised oncc there is a ILgal ry COJLStru¢iive obligaiion to tratLSter economic benefit ro a Iliird parly, il 18 probable that a transfer of economic benefits will be required in settlemenr, and ihL omouni of ihe obli8aiion Can b¢ M￿sUred reliably. Expendiiure is chssilied by 4clivily. The cosls of ￿ch aclivi¢y are made up ol. Ihe total ol. dir&'i ¢ostA und shared costs. including support Ctr315 involved in undettsking trdch activity. DirLYt LOSts attribuluble io a singlc activity are allocated direcily to that aciiN'iiy. Slwred cosis whieh coniribule to more (han onL acliNity and sUPPOrt costs which are n(rt altributablc lo a single activity are apportioned between lh￿C clii'i¢ies on a basis c(ynsi51ent with Ihe use of resources. Centrdl sthff cost5 are all(Kated on il)¢ basi4 of time spent. and depr#iaiion Char￿¢S are all￿ated on the portion of the 8$set's use 1.6 C.Ash and ¢*sh wuivalentS Cash oa%h quivalcnts %￿lud(. ¢a5h in han(L d¢p05ils hcld ai ￿11 with bonks. oiher short-term liquid inN'estments with original maturities of thrcL' months or less. a￿1 bank overdrafts. Bank overdrafts are shown wiihin borrowings in current liabilities. 1.7 FinanciAI instruments The Charity has elected to apply the PTOVlSiims of Section I I 'Basic Financial Instruments, and Seelion l * 'Other Fina￿1&1 Instrwntnts Issues. of FRS 102 to all of his financial instwnrnts. Financial iThstrum¢nLs recogni8¢d in th¢ ChariWs balance sheet when the Charity b¢¢om¢$ pany to Ihe contractual provisions of the instrument. Financial assets and liabilities offset, w'ith the net anM)unls presented in the finan¢ial stat¢ment$. when ihere is a legally enfOrc￿ble righi io sel off the reCo￿lSed amounts atMI there is an intention to saile on a net basis ff 10 realise Ihe #ktKI seiile lh¢ li41bility simulianeously. 10- WALTON ALLOTMEYT A&SOCIATION CIO TIOTES TO THE FINL%CIAL sTATEmE￿s (C.ONTINUED) FOR THE YEAR E,VDED 30.SEPTEMBER 2025 A¢¢ounting policies {Cotttinuedl Basic financiul IlSSCls. whKh include dcbtors atyj cash and bank balan¢¢s. ar¢ inilially meabur¢il dl irnnsaction price including transaction costs and are subsequently carried al amortised cost usinb the effective Intere￿ method unlc5S thc arTrn8cm¢nt constitutes a financing transaction, where the transaction 15 mea.surcd ai the presenl Vdlue of the fviure re¢¢ipis di5couniLxl al a Jnarkct ratc of inleresl. Financial ass￿8 class&fLed as r¢¢¢ivabl¢ w'ithin one year are not amort15ed. BuJiL'financial liobditi Ba%ic linancial liabilities, including Lyed1t￿S al￿ bank loan5 ar¢ initially rryognised ¥41 transuction price unless the arran8einent consiiiuies a flnaneing lryn5actlo￿ where the debt instrumLnl is mcayurcd at the present value of thc futurc payments discounied af o markd raie of interesi. Financial liabililies. classified as pay&ble within onc yL¥r are not amrfisd. Dcbi in8irumcnt$ arc 5ubsL¥4uenily carried al am(Ytis¢d cost, using ihe effe¢tive inleresr iale Inethod Trade creditors are obligaiior6 to pay fw goods (r seryic¢s ihai hav¥ b¢cn a¢quircd in ih¢ ordinary course ol. operdtions from $uppliffs. An￿uni% payahlc are cla&4if1￿ as current liabililiL¥ if paymenl ]% due wirhin one yLYr or less. If n(￿. they arc prcscnted as nonrycurrent liabilities. Trade creditors al'e rt%ognisLxI initvally at transathion price and subscquenrly mLYsur¢d at amortisLxl cost using the elTective interest mdhod Financial liabdities are dereco8msed when the Chority's comra¢ttwl obligations expire or are dis¢harged or cancelled. C.ritieal 8CCOUDtln8 estimates *nd jud8ewnts In the application of the Charitv's accounting policies. the Trustees are required to Inake judyements, estimute4 and assumpiiun& abvui th¢ carrying #mouDI of a55c15 and liabililic5 that arc n¢A readily apparent from oiher s(wrces. The eg1imate5 and ass￿l&led assumptions are ba%d on historical experience and other factors that are considered io be relevanl. Actual re5uIt5 may differ from these estimatcs. The e5tinules and underlyin¥ assumpiioTL% are review¢d on an ongoing basis. RevisiorLS to accounting %timat¢5 are reco￿lSed in (he peri{￿ in which the estimate is re¥iscd where the revision affects only that peri￿ or in the period of the revision and future ￿lImI* where the revision affec1$ b￿h currcnl and tuture peri(Kls. 11 WALTON ALLOTMENT ASSOCIATION CIO NOTES TO THE FINANCIAL STATEMEiYfs ICONllSUED) FOR THE YEAR EhDED 30.SEPTEMBER 2025 Grattt ill¢ome Restricted funth Totaj Restricted ndy 2025 2024 Grants 3.4111 ,456 Charitable *ctivilieg 2025 2024 Plot fL¥ 21,622 16.373 Amlysis by fund Unrestricted funds Resirieted fvnqts 16.72? 4.9(Kl 16.373 21.622 16,373 12- WALTON ALLOTMENT ASSOCIATION CIO NOTES TO THE Flh'AI%CIAL sTATEME￿Ts (CONTINUED) FOR THE YE4R ENDED 30.YEPTE,VBER 2Q25 Charitable activities 2025 2024 Pr(TrjLYl costs Wai¢T and Tales Padlocks & k SitL eqLiipment 8,116 ¥.177 4.186 1,403 15,973 1136.1 Share ofsupwrt ¢0518 Isc¢ ft￿¢ 61 SharL' of governance costs18¢c not¢ 6) 1.0 2,118 1.823 2,213 19.181 10,399 An#li8is b). fvnd UnrestriLtal funds. RtrstriLted funds 1,573 7.608 11,706 4.693 19.185 16,399 Support eojts Swpport GOver￿Dee ¢o$ts eojts 2023 2024 In%urance R¢pair and moin1¢na￿e Subscriptio￿$ (lfficcl(iCnLTo1 Administrative Expenses 192 287 611 80 287 45 1.517 AGM cost A¢eounian¢y fee 258 1,¥60 258 1.860 353 1.860 2.118 3.208 4.036 AtVdly5ed bdwe¢n Charilable activities 1.090 2,118 320R 4,030 13- WALTON ALLOTMENT ASSOCIATION CIO OTES TO THE Fif4ANCIAL STATEMEwfs {COhrylh'UED) FOR THE YE4R ENDED 30.SEPTEMBER 2025 Trustees None of th¢ Truslces (or any persons eonnccicd wilh ihcm) rcccivd any r¢muneration or benefits from the Charity durRng the yvdr. Employees The ai'erage monthly numb¢r of employe¢s during ihe year w&s.' 2024 Number Number Total There wer¢ no ¢mploy¥YS whos¢ ynnual r¢munwdtioft was ihan £fl).IXJO. Taxation The charity is exempi from taxation on its activities because au its irKonK is applied for charitablc purposes. 10 Debtorg 2024 An￿llnts falling due within one ye•r: Tr4(k debtors I I Crediton: #mounts falling due within ODe )'ear 2025 2024 Aecruais and deferred income 5.63? 9.468 14- ALTON ALLOTMEYf ASXKIATtorq Cto NOTESy0T￿ TrINANCIALSTATE.MiYTsIC(￿TlN[TD) 'I)N TNL friAR L.I4DF￿j05￿￿.".H8L#￿2S 11 knirkted irii1¥d èr*when * gr*t* fdBLveThbv In th•t be uriiiied fkY•m ￿tserp￿￿￿e. The r¢cipierrt offh¢ byoni is resp￿￿bl￿ror tr*kin8¢(&*q •ultW%Wlthlb¢Tft•iwrr.' )?¥ liyd¢ns R(￿￿(.￿m￿NInI￿(l￿dtrtPr0jth JuhilL¢ WildlilL Pth 1242 11.493 47% 4XS 47 162 485 RaixtdBtyJs 1LTdWt4eWui￿ I'LYd