Somerdale Shed and Community Garden ## **Reports & Accounts** Financial Year Ending 31[st] December 2025 Somerdale Shed and Community Garden is a Charitable Incorporated Organisation registered with the Charity Commission in England number 1198203 Somerdale Shed and Community Garden ## **CONTENTS** Legal & Administrative Details ............................................................................................................................ 4 Trustees Report ..................................................................................................................................................... 5 Structure, Governance, and Management .................................................................................................. 5 Description of the charity’s trusts ............................................................................................................. 5 Policies and procedures .............................................................................................................................. 5 Organisational structure ............................................................................................................................. 5 Relationships with other parties & formal agreements ....................................................................... 5 Consideration of major risks ...................................................................................................................... 6 Objectives and Activities .................................................................................................................................. 7 Objects of the charity ................................................................................................................................... 7 Public benefit ................................................................................................................................................. 7 Main activities................................................................................................................................................. 7 Grant making policy ...................................................................................................................................... 8 Investment policy .......................................................................................................................................... 8 Contribution by Volunteers ........................................................................................................................ 8 Achievements and Performance ................................................................................................................... 9 Main achievements ....................................................................................................................................... 9 Financial Review ............................................................................................................................................... 11 Reserves policy ............................................................................................................................................ 11 Funds materially in deficit ......................................................................................................................... 11 Principal sources of funds......................................................................................................................... 11 Expenditure in support of key objectives .............................................................................................. 12 Investment policy ........................................................................................................................................ 12 Trading ........................................................................................................................................................... 12 Membership ................................................................................................................................................. 12 Declaration ................................................................................................................................................... 13 Receipts and Payments Statement ................................................................................................................. 14 Asset and Liability Statement ........................................................................................................................... 16 Cash assets ....................................................................................................................................................... 16 Other monetary assets .................................................................................................................................. 16 Investment assets ........................................................................................................................................... 16 Fixed assets ...................................................................................................................................................... 17 Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 2 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden Liabilities ............................................................................................................................................................ 17 Declaration ....................................................................................................................................................... 17 Notes To The Accounts ...................................................................................................................................... 18 Accounting Policies ......................................................................................................................................... 18 Transactions to Related Parties ................................................................................................................... 18 Movement of funds ........................................................................................................................................ 18 Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 3 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden ## **LEGAL & ADMINISTRATIVE DETAILS** |Charity name|Somerdale Shed and Community Garden| |---|---| |Registered charity number|1198203| |Charity’s principal address|c/o Somerdale Pavilion| ||Tiberius Road| ||Keynsham| ||Bristol| ||BS31 2FF| |Names of the charity|Nigel Robin Harrisson - Chair| |Trustees who manage the
charity|Christopher Paul Heard - Treasurer| ||Kim Grant Watson| ||Ralph Reginald Redcliffe| ||Royston Dennis Crew| ||Sally Sames| ||Victoria Madaline Merrill| ||Geoffrey Davis (Resigned 12/06/2025)| ||Matthew Edward Alan Prosser (Resigned 24/05/2025)| |Names of the Trustees for|None| |the charity|| |Names and addresses of|None| |advisers|| |Name of chief executive or|None| |names of senior staff|| |members|| Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 4 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden ## **TRUSTEES REPORT** ## **Structure, Governance, and Management** ## **Description of the charity’s trusts** |Type of governing document|Constitution (Charity Commission Model)| |---|---| ||10thMarch 2022| |How the charity is constituted|Charitable Incorporated Organisation (CIO)| |Trustee selection method|Election by members at the Annual General Meeting| ## **Policies and procedures** ‑ We review our policies and procedures based on an agreed schedule, either annually or bi annually, and all policies are approved by the Trustees. Each year, we prioritise our policies relating to Health and Safety, Financial Reserves, Internal Risk Management, Serious Incident Reporting and Safeguarding (with reference to the Charity Commission guidance on safeguarding, for the protection and wellbeing of beneficiaries, staff, volunteers and others coming into contact with a charity). ## **Organisational structure** The charity trustees delegate certain day ‑ to ‑ day management functions to committees, while retaining overall responsibility for governance and oversight. The committees consist of two or more members, and at least one member of each committee is a charity trustee. The committees currently are: - The Craft group - The Garden group, and - The Workshop group Each is allocated a budget within which to manage their area of interest. ## **Relationships with other parties & formal agreements** As advised by the Charity Commission, the use of our property is governed by an appropriate agreement for its use with the owner, Somerdale Pavilion Trust, which sets out the rights and responsibilities of each party, in order to protect the charity’s interests and not expose it to any unnecessary risk. We manage a Community Tree Nursery in partnership with More Trees Bath & North East Somerset. We are members of the UK Men’s Shed Association. Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 5 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden ## **Consideration of major risks** The buildings and grounds are owned by the Somerdale Pavilion Trust who have an insurance policy for all their buildings and grounds that includes those used by Somerdale Shed and Community Garden under the above agreement. We have in place standard Public (£5,000,000) and Employers (£10,000,000) Liability Insurance, Trustee Indemnity Insurance, Contents Insurance, and additional Buildings Insurance to cover our accessible greenhouse which is not covered by the buildings insurance provided by Somerdale Pavilion Trust. We have in place a Risk Assessment covering the activities and premises of the Charity. This is reviewed on an annual basis by the Trustees. Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 6 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden ## **Objectives and Activities** ## **Objects of the charity** To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life. ## **Public benefit** All the Charity’s activities are undertaken in the interests of social welfare, with the object of improving the conditions of life for those in need. Through our different groups we have a range of activities and events for our members, and membership is provided based on a voluntary donation determined by what the member can afford. Access to our Garden is free for the public, all year round. We also engage with the wider community e.g. a local school, Charterhouse care home, Kingfisher Lodge care home, Keynsham in Bloom and St Monica’s Chocolate Quarter residents in promoting our public benefit duty. The Trustees, having regard to the guidance issued by the Charity Commission, are satisfied that the Charity’s activities provide clear public benefit and meet the public benefit test required of charities. ## **Main activities** Somerdale Shed and Community Garden provides inclusive facilities for recreation and leisure ‑ activities, with a strong emphasis on social connection, skill sharing and wellbeing. The charity operates as a welcoming community space where individuals can pursue practical interests, develop skills and build friendships, helping to reduce social isolation. ‑ The charity delivers its activities through three core volunteer led groups: The Craft Group uses the craft room and general workroom to promote crafts and craftsmanship. Regular sessions enable participants to work on personal projects or take part in planned activities such as jewellery making, calligraphy, origami and seasonal crafts. The Garden Group maintains and develops the Community Garden and associated growing spaces, providing opportunities for outdoor activity, horticulture and engagement with nature. Regular sessions support both members and associate groups, including residents from local care homes and retirement communities. The Workshop Group uses two equipped machine rooms and the general workroom to support woodworking, woodturning and related craft activities. Members create items for personal use and for sale at community events, while also contributing to the maintenance and upkeep of the charity’s historic wooden building. Across all groups, there is a strong emphasis on sustainability, with the reuse and recycling of materials wherever possible. In addition to practical activities, the charity supports social interaction Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 7 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden through informal and organised events, helping to promote wellbeing, inclusion and community cohesion. All groups are open to all members regardless of ability or experience, and actively encourage the sharing of skills, knowledge and mutual support. ## **Grant making policy** Somerdale Shed and Community Garden does not make grants and does not have a grant making policy. ## **Investment policy** Somerdale Shed and Community Garden does not hold any investments. ## **Contribution by Volunteers** ‑ The charity is volunteer led, with the majority of activity delivered by unpaid volunteers drawn primarily from its membership. Members contribute significant time, skills and experience across all areas of the charity’s work, including facilitating craft, gardening and workshop sessions, maintaining the building and outdoor spaces, supporting events, and engaging with other participants. In addition to subscribed members, volunteers from the wider community also support specific activities such as planting events, orchard development and community projects. The Trustees wish to acknowledge the vital contribution made by all volunteers, without whom the charity would be unable to deliver its activities or achieve its charitable objectives. Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 8 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden ## **Achievements and Performance** ## **Main achievements** During the year, Somerdale Shed and Community Garden continued to strengthen its reputation as a valued community organisation. The charity remained actively involved in organising and supporting community events, bringing together members, volunteers and the wider community, improving social interaction and helping to combat social isolation. This impact is reflected in steadily increasing membership numbers. At the end of 2025, the charity had 36 full members, representing a 29% increase on the previous year, alongside an additional 36 associate members who attend weekly from local residential and care homes with their carers. Continued growth in membership demonstrates progress towards achieving the charity’s objects ‑ and supports its longer term ambition to open the Shed and Garden on additional days and evenings. Currently, sessions operate on Tuesday evenings and on Wednesday and Saturday mornings. The Tuesday evening session is nearing capacity, and a number of ad hoc sessions have been held to assess demand. It is anticipated that additional regular sessions will be introduced during 2026. The Community Garden continued to mature and develop from the original site of a derelict and subsequently demolished building. Accessible pathways and the Community Greenhouse are now well established, supporting increased public use, particularly during the warmer months. The Trustees recognise that some areas of the garden remain challenging for people using wheelchairs or with limited mobility, and plans are in place to further improve accessibility and functionality during 2026/27. Through the Garden Group, the charity continues to support established groups from Charterhouse Care Home, Kingfisher Lodge Care Home and the Chocolate Quarter Retirement Complex, each comprising approximately 12 participants, providing opportunities for outdoor activity, social connection and engagement with nature. Biodiversity within the garden has continued to improve, supported by the presence of a small wildlife pond and approximately 45 metres of hedgerow. This improvement has been recorded through the BTO Garden Birdwatch linear survey. Partnerships with B&NES More Trees, the Woodland Trust and the RHS enabled the continued operation of the Community Tree Nursery. Approximately 300 trees are distributed into the community for planting each year, and to date over 2,500 trees have been planted across the ‑ Somerdale estate, contributing to long term environmental improvement and biodiversity through ‑ regular community led activity. The Workshop Group invested in new machinery during the year, including a pillar drill, scroll saw and bandsaw, and continued to ensure that health and safety facilities remain fit for purpose through ongoing maintenance and the installation of an upgraded COSHH cupboard. Members also constructed and replaced two garden picnic benches for community use and renovated and repurposed a garden shed as a wood store, increasing internal space and improving health and safety. Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 9 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden The Craft Group expanded its programme through continued investment in tools and materials, enabling a wider range of themed sessions such as paper marbling and wreath making, which were well received by members. Social activities continued to play an important role in supporting wellbeing. Members took part in events including a skittles evening, quiz night and breakfast gatherings, and in April 2025 enjoyed a visit to the Welsh Folk Museum at St Fagans. These activities, alongside those based at the Shed and Garden, contribute directly to the charity’s objectives. A very successful Open Day was held in September 2025, featuring activities for both children and ‑ adults, refreshments and a pop up charity shop. The event was promoted through the local press and Keynsham Town Radio, with positive feedback received from members of the public and participants. The charity continued to strengthen its governance and operational effectiveness during the year. The move to a cloud ‑ based fund accounting system (ExpensePlus) significantly reduced the time required to maintain financial records and supported improved financial oversight. Monday.com continues to be used to plan and prioritise tasks across all areas of activity. The charity is now receiving Gift Aid from HMRC, providing a valuable additional source of income and supporting the aim of keeping subscription donations affordable. During 2025, the Trustees also produced and ratified a wide range of policies and procedures, establishing a clear and manageable schedule for ongoing review. Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 10 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden ## **Financial Review** ## **Reserves policy** Somerdale Shed and Community Garden maintains a designated General Reserve fund with a minimum target of £1,750. This reserve provides a financial buffer to ensure the charity can continue operating in the event of adverse changes in income or expenditure. At the time of writing, the reserve represents approximately six months of core operating costs, offering a modest level of resilience against short-term financial pressures. Given the age and construction of the Shed building — particularly its timber frame and felt roofing — the Trustees recognise the importance of building financial resilience to safeguard the charity’s operations and infrastructure. It is therefore the intention of the Trustees to grow the General Reserve fund over the coming years, subject to available resources, with a target of £10,000. This reserve will serve as a contingency to mitigate significant financial risks, including unexpected reductions in income, unforeseen increases in expenditure, or substantial repairs to the building’s structure. The Trustees may also allocate reserve funds to address urgent needs that are critical to the protection and continuity of the charity’s work. In addition to the General Reserve, the charity aims to establish a designated Operating Reserve fund of £3,250 over the course of each financial year. This fund is intended to provide operating capital for the subsequent financial year, supporting continuity of services and activities. At the time of writing, the target amount represents approximately 12 months of core operating expenditure. At the end of 2025, the charity held: - £2,250 in an unrestricted (designated) fund for charity reserves - £3,250 in an unrestricted (designated) fund for FY26 operating costs - £934 in other unrestricted (designated) funds - £2,061 in unrestricted cash The reserve policy and level of charity reserve is reviewed and adjusted at the first Board of Trustees meeting in January each year. ## **Funds materially in deficit** There are no funds in deficit at the end of this financial year. ## **Principal sources of funds** Our principal sources of funds are: - Membership donations, which in 2025 accounted for £3,780 (53%) of our receipts - External grants, where appropriate, for specific funding of projects[1] - Fundraising by making items for sale at local craft fairs, and by upcycling donated items - Cash/card donations from the public when visiting the shed and community garden - Gift Aid from HMRC - Donations from external groups taking part in activities[2] Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 11 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden 1External grant funding has neither been sought nor provided in 2025. The development and improvement of various specific aspects of infrastructure and facilities for the Charity have been funded by member contributions and charitable giving from the public. 2We have received donations from St Monica Trust for whom we facilitate an afternoon gardening session attended by residents of their Charterhouse Care Home. ## **Expenditure in support of key objectives** During the year, the charity continued to invest in its facilities, equipment and activities to ensure a safe, welcoming and accessible environment for volunteers, members and the wider community throughout the year. Expenditure in support of the charity’s key objectives included: - Installation of a new water heater to improve comfort and usability of the facilities - Construction of a new external wood store, freeing internal space for activities and improving safety and organisation - Replacement of garden benches that had reached the end of their usable life, supporting inclusive outdoor access - Investment in replacement workshop equipment, including a band saw, scroll saw and pillar ‑ - drill, alongside tooling for pen making activities, hand tools and project storage - Costs associated with social activities, including room hire for events such as skittles and quiz nights, supporting social interaction and wellbeing - Purchase of materials and consumables required to deliver craft, gardening and workshop activities - Provision of free refreshments (tea, coffee, cold drinks and biscuits) at all sessions to support a welcoming and inclusive environment - Production of publicity materials to promote the charity’s activities and encourage wider community engagement and participation This expenditure directly supports the provision of facilities and activities in the interests of social welfare, enabling the charity to deliver its services effectively and in furtherance of its charitable objects. ## **Investment policy** We do not currently have any investments, and our Bank Account does not pay any interest. ## **Trading** We have reviewed the guidance the commission has produced to help organisations understand this and are satisfied that the selling or letting of our donated goods is not considered as ‘trading’, and that where such donated items are repaired or altered prior to sale this does not make the profits obtained from their sale trading profits. ## **Membership** In December 2024, the charity had 28 subscribed members. By the end of December 2025, this had increased to 36 subscribed members, representing a net increase of 29% over the year. This Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 12 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden growth reflects continued engagement with our activities and the value members place on participation. Throughout 2025, we continued to deliver tailored sessions for residents of a local care home and expanded this provision to include residents from a second care home located approximately three miles away. As membership contributions for these groups are provided by the care homes themselves as donations towards expenses, an Associate Member category has been established. On average, approximately 36 associate members participate each week through these sessions. Membership subscriptions remain the charity’s largest source of regular income, and the continued increase in participation is encouraging. The target subscription level of £10 per person per month was frozen again in 2025 and continues to represent good value for members, generating £120 per member per year for Somerdale Shed and Community Garden. With three regular sessions offered each week, this equates to a cost per session of approximately 83p for members attending all sessions, £1.25 per session for those attending twice weekly, and £2.50 per session for those attending once per week. A pay ‑ as ‑ you ‑ go membership option has also been maintained, with a target contribution of £3 per week. This option is designed to support individuals who are unable to attend regularly or who prefer not to commit to a monthly subscription. While not widely used, it remains available to ensure accessibility and inclusivity. Both membership options are reviewed annually by the Trustees. The charity has been able to maintain the same target subscription levels since its formation; however, in light of rising costs affecting many organisations, an increase is likely to be required in the coming financial year. Registration for Gift Aid with HMRC has also provided additional income through eligible membership donations. ## **Declaration** This report was approved by the trustees, and is signed on their behalf by: |Name|NIGEL HARRISSON (Chair)|CHRISTOPHER HEARD (Treasurer)| |---|---|---| |Signature||| |Date|13thApril 2026|13thApril 2026| Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 13 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden ## **RECEIPTS AND PAYMENTS STATEMENT** ||**Unrestricted**|**Restricted**|**Total**|**Prior Year**| |---|---|---|---|---| |**Receipts**||||| |**Donations & Legacies**||||| |Donations|4,193|0|4,193|3,251| |Gift Aid|2,126|0|2,126|0| |Grants|0|0|0|2,692| |**Charitable Activities**||||| |Activities|361|0|361|1,887| |Event Income|286|0|286|283| |**Investments**||||| |Bank Interest|0|0|0|0| |**Trading Activities**||||| |Sales|120|0|120|0| |**Other**||||| |Loans Received|0|0|0|0| |Other Income|0|0|0|0| |Sale of Fixed Assets|0|0|0|0| |**Total receipts**|**7,085**|**0**|**7,085**|**8,113**| |**Payments**||||| |**Charitable Activities**||||| |Activities|2,931|1,460|4,391|3,643| |Admin|1,488|0|1,488|760| |Advertising|71|0|71|157| |Bank Charges|2|0|2|3| |Event Costs|134|0|134|25| |Gifts Given|0|0|0|0| |Other Expenditure|0|0|0|0| |Premises|2,156|0|2,156|3,399| |Staff Costs|12|0|12|0| |**Governance Costs**||||| |Governance Costs|0|0|0|0| |**Other**||||| |Fixed Asset Purchases|0|0|0|0| |Loans Repaid|0|0|0|0| |Money Invested|0|0|0|0| |**Total payments**|**6,794**|**1,460**|**8,255**|**7,987**| |||||| |Net Receipts / Payments (before transfers)|291|-1,460|-1,169|126| |Fund Transfers In|12,507|0|12,507|9,400| |Fund Transfers Out|12,507|0|12,507|9,400| |Net Movement of Cash Funds|291|-1,460|-1,169|126| Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 14 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden ||**Unrestricted**|**Restricted**|**Total**|**Prior Year**| |---|---|---|---|---| |Total Cash Funds Brought Forward|8,204|1,460|9,664|9,539| |**Total Cash Funds Carried Forward**|**8,495**|**0**|**8,495**|**9,664**| |**Represented By**||||| |General (Unrestricted)|2,061|0|2,061|1,022| |Charity Reserve (Designated)|2,250|0|2,250|1,750| |Operating Budget For Next FY (Designated)|3,250|0|3,250|3,250| |Operating Budget - Craft Group (Designated)|0|0|0|52| |Operating Budget - Garden Group (Designated)|90|0|90|46| |Operating Budget - Workshop Group (Designated)|0|0|0|242| |Operating Budget - Facilities Maintenance (Designated)|0|0|0|187| |Operating Budget - Facilities (Designated)|0|0|0|18| |Overheads Budget - Insurance (Designated)|0|0|0|0| |Overheads Budget - Electricity (Designated)|177|0|177|85| |Overheads Budget - Other Planned (Designated)|0|0|0|105| |Mr E Prosser Funeral Collection Donation (Designated)|0|0|0|30| |Building Corridor Transformation (Designated)|400|0|400|77| |Workshop Tooling (Myford Sale) 2024 (Designated)|0|0|0|1,000| |Craft Tooling (Metals Sale) 2024 (Designated)|267|0|267|339| |RHS £2.5k 2023 Part 1 - £500 Community Engagement (Restricted)|0|0|0|370| |RHS £2.5k 2023 Part 2 - £500 Workshops & Events (Restricted)|0|0|0|225| |RHS £2.5k 2023 Part 3 - £500 Publicity (Restricted)|0|0|0|281| |RHS £2.5k 2023 Part 4 - £1000 Outdoor Structures (Restricted)|0|0|0|585| Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 15 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden ## **ASSET AND LIABILITY STATEMENT** ## **Cash assets** ||**Unrestricted**|**Restricted**|**Total**|**Prior Year**| |---|---|---|---|---| |General (Unrestricted)|2,061|
0|2,061|
1,022| |Charity Reserve (Designated)|2,250|
0|2,250|
1,750| |Operating Budget For Next FY (Designated)|3,250|
0|3,250|
3,250| |Operating Budget - Craft Group (Designated)|0|
0|0|
52| |Operating Budget - Garden Group (Designated)|90|
0|90|
46| |Operating Budget - Workshop Group (Designated)|0|
0|0|
242| |Operating Budget - Facilities Maintenance (Designated)|0|
0|0|
187| |Operating Budget - Facilities (Designated)|0|
0|0|
18| |Overheads Budget - Insurance (Designated)|0|
0|0|
0| |Overheads Budget - Electricity (Designated)|177|
0|177|
85| |Overheads Budget - Other Planned (Designated)|0|
0|0|
105| |Mr E Prosser Funeral Collection Donation (Designated)|0|
0|0|
30| |Building Corridor Transformation (Designated)|400|
0|400|
77| |Workshop Tooling (Myford Sale) 2024 (Designated)|0|
0|0|
1,000| |Craft Tooling (Metals Sale) 2024 (Designated)|267|
0|267|
339| |RHS £2.5k 2023 Part 1 - £500 Community Engagement (Restricted)|0|
0|0|
370| |RHS £2.5k 2023 Part 2 - £500 Workshops & Events (Restricted)|0|
0|0|
225| |RHS £2.5k 2023 Part 3 - £500 Publicity (Restricted)|0|
0|0|
281| |RHS £2.5k 2023 Part 4 - £1000 Outdoor Structures (Restricted)|0|
0|0|
585| |**Total Cash Assets**|**8,495**|
**0**|**8,495**|
**9,664**| ## **Other monetary assets** ||**Notes**|**Unrestricted**|**Restricted**|**Total**|**Prior Year**| |---|---|---|---|---|---| |Gift Aid||0|
0|0|
0| |Stock||0|
0|0|
0| |Other||0|
0|0|
0| ## **Investment assets** ||**Notes**|**Unrestricted**|**Restricted**|**Total**|**Prior Year**| |---|---|---|---|---|---| |Property||0|
0|0|
0| |Investment Accounts||0|
0|0|
0| |Other||0|
0|0|
0| Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 16 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden ## **Fixed assets** ||**Notes**|**Unrestricted**|**Restricted**|**Total**|**Prior Year**| |---|---|---|---|---|---| |Land & Buildings||0|
0|0|0| |Music & PA Equipment||0|
0|0|0| |Computers & IT||0|
0|0|0| |Furniture||0|
0|0|0| |Motor Vehicles||0|
0|0|0| ## **Liabilities** ||**Notes**|**Unrestricted**|**Restricted**|**Total**|**Prior Year**| |---|---|---|---|---|---| |Loans Outstanding||0|
0|0|0| |Pension Payment Owed||0|
0|0|0| |HMRC Payments Owed||0|
0|0|0| |Independent Examination Fee Due||0|
0|0|0| |Other||0|
0|0|0| ## **Declaration** These accounts have been approved by the trustees, and are signed on their behalf by: |Name|NIGEL HARRISSON (Chair)|CHRISTOPHER HEARD (Treasurer)| |---|---|---| |Signature||| |Date|13thApril 2026|13thApril 2026| Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 17 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden ## **NOTES TO THE ACCOUNTS** ## **Accounting Policies** The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs. General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. ## **Transactions to Related Parties** There were no transactions to related parties during the accounting period. ## **Movement of funds** |**Fund Name**|Opening|||Fund|Closing| |---|---|---|---|---|---| |||Income|Expenditure||| ||Balance|||Transfers|Balance| ||||||| |**Unrestricted**|||||| |General (Unrestricted)|1,022|7,085|477|-5,570|2,061| |**Total**|**1,022**|**7,085**|**477**|**-5,570**|**2,061**| |**Designated**|||||| |Charity Reserve (Designated)|1,750|0|0|+500|2,250| |Operating Budget For Next FY (Designated)|3,250|0|0|0|3,250| |Operating Budget - Craft Group (Designated)|52|0|162|+110|52| |Operating Budget - Garden Group (Designated)|46|0|280|+323|90| |Operating Budget - Workshop Group (Designated)|242|0|941|+699|0| |Operating Budget - Facilities Maintenance (Designated)|187|0|0|-187|0| |Operating Budget - Facilities (Designated)|18|0|1,506|+1,488|0| |Overheads Budget - Insurance (Designated)|0|0|481|+481|0| |Overheads Budget - Electricity (Designated)|85|0|1,123|+1,215|177| |Overheads Budget - Other Planned (Designated)|105|0|973|+868|0| |Mr E Prosser Funeral Collection Donation (Designated)|30|0|30|0|0| |Building Corridor Transformation (Designated)|77|0|0|+323|400| Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 18 of 19 Version 1.1 April 2026 Somerdale Shed and Community Garden |**Fund Name**|Opening|||Fund|Closing
Balance| |---|---|---|---|---|---| |||Income|Expenditure||| ||Balance|||Transfers|| ||||||| |Workshop Tooling (Myford Sale) 2024 (Designated)|1,000|0|762|-238|
0| |Craft Tooling (Metals Sale) 2024 (Designated)|339|0|60|-12|
267| |**Total**|**7,182**|**0**|**6,318**|**+5,570**|
**6,434**| ||||||| |**Unrestricted Total**|**8,204**|**7,085**|**6,794**|**0**|
**8,495**| |**Restricted**|||||| |RHS £2.5k 2023 Part 1 - £500 Community Engagement (Restricted)|370|0|370|0|
0| |RHS £2.5k 2023 Part 2 - £500 Workshops & Events (Restricted)|225|0|225|0|
0| |RHS £2.5k 2023 Part 3 - £500 Publicity (Restricted)|281|0|281|0|
0| |RHS £2.5k 2023 Part 4 - £1000 Outdoor Structures (Restricted)|585|0|585|0|
0| |**Total**|**1,460**|**0**|**1,460**|**0**|
**0**| ||||||| |**Restricted Total**|**1,460**|**0**|**1,460**|**0**|
**0**| ||||||| |**TOTAL**|**9,664**|**7,085**|**8,255**|**0**|
**8,495**| Trustees Annual Report & Accounts Financial Year End 31/12/2025 Page 19 of 19 Version 1.1 April 2026