## **Trustees’ Annual Report for the period** **From August 2022 To August 2023** **Charity name: The Whinnies Community Garden** **Charity registration number: 1201128** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The Whinnies Community Garden is
dedicated to advancing education and
recreation for the Sunniside community,
providing facilities for social welfare and
leisure activities, promoting environmental
education, and supporting personal health
and development. The charity's core aim is
to improve life conditions for all community
members, focusing on inclusivity and
charitable purposes in line with legal
requirements.| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and 1.19|In the past year, The Whinnies Community
Garden has engaged in various activities
aligned with its purposes. These include
educational workshops in agriculture and
horticulture, development and maintenance
of recreational spaces, community events
promoting environmental awareness, and
programs targeting health and personal
development. These activities, detailed in
the accounts, reflect our commitment to
enhancing community welfare and
environmental stewardship.| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|The trustees of The Whinnies Community
Garden affirm that they have duly
considered and adhered to the guidance
issued by the Charity Commission
regarding public benefit. All activities and
strategic decisions have been made with a
focus on delivering clear benefits to the
public, in alignment with our charitable
objectives and the principles set out by the
Commission.| ## **Additional information (optional)** You may choose to include further statements where relevant about: SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers **N/A** Other ## **Achievements and Performance** SORP reference |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|Winter Season (October 2022 - April 2023):
Facility Enhancements:
- Added new tables and chairs
- Workshop/meeting room was built and
furnished. This space is used by various
community groups which started in the
summer.
- Developed a new vegetable garden
- Flower borders
- Planters
- Beatrix Potter house for children
- Built raised beds for accessible gardening
- Large pergola with seating for 12
Community Events:
- Hosted a Christmas market for local
artists, businesses, and charities.
Summer Season (April 2023 - August
2023):
New Additions:
Introduced 'King Arthur's Court' and picnic
tables in the wildlife garden.
Community Classes and Activities:
Conducted various classes and groups
including a dementia café, friendship group
hosted by the GP Surgery, adult crafts
group, 'Whinnies Wanderers’ and chair
yoga.
Overall Impact:
Throughout the year, The Whinnies
Community Garden has significantly
enhanced its facilities and broadened its
range of activities. These improvements
have fostered a more inclusive and
engaging environment, catering to diverse
community needs. The garden has become
a key space for recreation, socialization,
and community building.| |---|---|---| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|| |---|---|---| ||Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Para 1.41
Other| |---|---| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|Overall Financial Performance:
Total Income for the Period: £39,952
Total Expenditure for the Period: £27,819
Net Movement in Funds: £12,132| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The charity maintains a reserve fund to
ensure operational stability and safeguard
against unforeseen financial challenges.
This reserve allows us to manage
fluctuations in funding and unexpected
expenses, ensuring the continuity of our
community programs and garden
maintenance.| |Amount of reserves held|Para 1.22|Total Reserves at Period End:| |Reasons for holding zero
reserves|Para 1.22|N/A| |Details of fund materially in
deficit|Para 1.24|N/A| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|As of the current assessment, there are no
identified uncertainties or concerns
regarding the charity’s ability to continue as
a going concern. Our financial position
remains stable, and projections indicate a
positive outlook for sustained operations
and funding in the foreseeable future.| ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|| |A description of the principal
risks facing the charity|Para 1.46|| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution of a Charitable Incorporated
Organisation (CIO)| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|The charity is constituted as a Charitable
Incorporated Organisation (CIO). A CIO is a
form of legal entity available for non-profit
organizations in the UK, providing limited
liability and a separate legal identity to the
organization.| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Trustee Selection Methods:
The constitution includes specific details
about the appointment and selection of
trustees:
Initial Trustees and Terms: The first charity
trustees are named in the document with
their respective terms.
Appointment for Subsequent Trustees:
Apart from the first charity trustees, new
trustees are appointed for a term of three
years by a resolution at a properly
convened meeting of the charity trustees.
Eligibility and Reappointment: The
document outlines eligibility criteria for
trusteeship (e.g., age, disqualification
conditions) and mentions that a retiring
charity trustee is eligible for reappointment.
Number of Trustees: There are stipulations
about the minimum and maximum number
of trustees.
Election and Decision-Making: The
document does not detail an election
process for trustees by the wider
membership; it suggests that trustees are
appointed by a resolution of the current
trustees.| ## **Additional information (optional)** You may choose to include further statements where relevant about: Policies and procedures adopted for the induction and Para 1.51 training of trustees |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|| |---|---|---| |Relationship with any related
parties|Para 1.51|| |Other||| ## **Reference and Administrative details** |Charity name|The Whinnies Community Garden| |---|---| |Other name the charity uses|| |||1201128
7 Cuthbert St, Marley Hill, Newcastle upon Tyne NE16 5DP| |---|---|---| ||Registered charity number|1201128| ||Charity’s principal address|7 Cuthbert St, Marley Hill, Newcastle upon Tyne NE16 5DP| |||| |||| ## **Names of the charity trustees who manage the charity** ||**Trustee name**|**Office (if any)**|**Dates acted if not for**
**whole year**|**Name of person (or body)**
**entitled to appoint trustee**
**(if any)**| |---|---|---|---|---| |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|Janice
Christine
McLaren|Chair|Whole year|Whinnies Community
Garden Committee| ||Christine
Cowens|Secretary|Whole year|Whinnies Community
Garden Committee| ||Janice Fawcus|Trustee|Whole year|Whinnies Community
Garden Committee| ||Ronald Hart|Trustee|Whole year|Whinnies Community
Garden Committee| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| Corporate trustees – names of the directors at the date the report was approved ## **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** **Funds held as custodian trustees on behalf of others** Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** **Type of Name Address adviser** **Name of chief executive or names of senior staff members (Optional** ~~**information)**~~ ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s) Full name(s)** Christine Cowens **Position (eg** Sectery **Secretary, Chair, etc)** **Date** 13-03-2024 ## THE WHINNIES COMMUNITY GARDEN REGISTERED CHARITY NUMBER 1201128 FINANCIAL STATEMENTS YEAR ENDED 31[st] JULY 2023 1 ## **WHINNIES COMMUNITY GARDENS** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF WHINNIES COMMUNITY GARDENS** I report to the trustees on my examination of the financial statements of Whinnies Community Gardens (the charity) for the year ended 31 July 2023. ## **Responsibilities and basis of report** As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Robert Brotherston Todlaw Foxes Covert Dipton DH9 9JH 2 **----- Start of picture text -----**
Statement of Financial Activities
Restricted Prior
Unrestricted Income Endowment Total Year
Funds Funds Funds Funds Funds
Incoming resources
Income and endowments from:
Donations and legacies 4,341 3,715 - 8,056 -
Charitable activities 23,462 4,560 - 28,022 -
Other trading activities 3,849 - - 3,849 -
Investments 25 - 25 -
Separate material item of income - - - - -
Other - - - - -
Total 31,677 8,275 - 39,952 -
Resources expended
Expenditure on:
Raising funds - - - - -
Charitable activities 21,828 5,992 - 27,819 -
Separate material item of expense - - - - -
Other - - - - -
Total 21,828 5,992 - 27,819 -
Net income/(expenditure) before investment gains/(losses) 9,849 2,283 - 12,132 -
Net gains/(losses) on investments - - - - -
Net income/(expenditure) 9,849 2,283 - 12,132 -
Extraordinary items - - - - -
Transfers between funds (432) 432 - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own
use - - - - -
Other gains/(losses) - - - - -
Net movement in funds 9,417 2,715 - 12,132 -
Reconciliation of funds:
Total funds brought forward 7,138 - - 7,138 -
Total funds carried forward 16,555 2,715 - 19,270 -
**----- End of picture text -----**
3 **----- Start of picture text -----**
WHINNIES COMMUNITY GARDENS
BALANCE SHEET
As At 31 JULY 2023
2023
£
Fixed Assets
Tangible Assets 7,291
Current Assets
Cash at Bank and in Hand 12,604
Creditors: Amounts Falling Due Within One Year
Accrued Expenses 625
Net Current Assets 11,979
Total Assets less Current Liabilities 19,270
Income Funds:
Restricted Funds 2,715
Unrestricted Funds 16,555
19,270
**----- End of picture text -----**
4 IWHINNIES COMWNITY GARDE |STATE￿NT C* FINANCL4L A￿1VITIEs INCOME AND ExPEND￿VRE ACCOU IFOR THE VEAR ENDING 31 JULY 2023 Vrwestrirted Furbas 2023 Restrict￿1 Furb& 2023 Totrl 2￿21 kncome From: 23,462 4,341 23,462 8,056 75 438 Donati on5 Table Hire Coronati on Pa rty Ladi es Trafoil Grou Sn8ArthurOpenin8 Da Yjnas Fair Isponsorship |Rent 3.715 438 95 95 645 645 L696 500 L696 | nte rest |Grants 25 25 4.5f 4,560 ITatal Inrome 31,677 8,275 39,952 ExpendltL¥e O Prowisions i ntenance 7,348 284 365 7,348 284 365 | 7931 4,774 3,789 83 120 nsuranie 193 6(X) IEouipment |Trtsterials |Telephonv Istationery ILegal & Professi onal Fees eneral Expenses Iwaterconnection Iworksho |Rent 4,774 3.789 83 12011 3,817 3,817 5,392 429 5,392 429 625 625 |Tatal Expe￿Ilture 21,828 5.992 27,819 INet Inromiry Res0w￿$ 9,849 | 2,283 12,132 | Transfers Between Funds 432 432 |Net ￿￿v￿ent In F￿￿1$ 9.417 | 2.715 11132 | Fund Balantrs at IAugust2022 7,138 7,138 IFund Balan￿5 at 31 Ju4f 2023 **----- Start of picture text -----**
Plant &
Machinery TOTAL
(6yrs)
Cost
- -
At 1st Aug 2022
Additions 7,720 7,720
- -
Disposals
At 31st July 2023 7,720 7,720
Depreciation
- -
At 1st Aug 2022
- -
Disposals
Depreciation 429 429
At 31st July 2023 429 429
Net Book Value
- -
At 1st Aug 2022
At 31st July 2023 7,291 7,291
**----- End of picture text -----**
6 ## **Notes to the Financial Statements** ## **Basis of Accounting** Trustees’ duties are set out in the Charities Act 2011 and Charity Trustee Act 1993. These Acts impose a duty on the trustees to direct the affairs of the charity, ensure that it is solvent, ensure that proper accurate accounting records are kept, and that statements of account which adhere to the charity law and accounting regulations are prepared in respect of each financial year. These financial statements have been prepared in accordance with the applicable SORP (FRS102). The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. ## **Funds:** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds earmarked by the trustees for particular purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. ## **INCOME** Voluntary Income and collections are recognised when received by or on behalf of the charity. Funds raised by events are accounted for when received and are shown gross. ## **EXPENDITURE AND LIABILITIES** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. ## **FIXED ASSETS** Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £500. Tangible fixed assets are stated at cost less accumulated depreciation and depreciation is charged on a straight-line basis over the estimated useful economic life of each asset. ## **CURRENT ASSETS** Amounts owing to the charity at 31 July 2023 in respect of fees, rents or other income are shown as debtors less provisions for amounts that are considered uncollectable. ## **CURRENT LIABILITIES** All known liabilities for which the charity is responsible in law up to 31 July 2023 are included in these financial statements. 7 ## **TRUSTEE EXPENSES AND RELATED PARTY TRANSACTIONS** No trustees were paid for their services or reimbursed for any expenses during the year. During the year there were no related party transactions: 8 ## THE WHINNIES COMMUNITY GARDEN REGISTERED CHARITY NUMBER 1201128 FINANCIAL STATEMENTS YEAR ENDED 31[st] JULY 2023 1 ## **WHINNIES COMMUNITY GARDENS** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF WHINNIES COMMUNITY GARDENS** I report to the trustees on my examination of the financial statements of Whinnies Community Gardens (the charity) for the year ended 31 July 2023. ## **Responsibilities and basis of report** As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Robert Brotherston Todlaw Foxes Covert Dipton DH9 9JH 2 **----- Start of picture text -----**
Statement of Financial Activities
Restricted Prior
Unrestricted Income Endowment Total Year
Funds Funds Funds Funds Funds
Incoming resources
Income and endowments from:
Donations and legacies 4,341 3,715 - 8,056 -
Charitable activities 23,462 4,560 - 28,022 -
Other trading activities 3,849 - - 3,849 -
Investments 25 - 25 -
Separate material item of income - - - - -
Other - - - - -
Total 31,677 8,275 - 39,952 -
Resources expended
Expenditure on:
Raising funds - - - - -
Charitable activities 21,828 5,992 - 27,819 -
Separate material item of expense - - - - -
Other - - - - -
Total 21,828 5,992 - 27,819 -
Net income/(expenditure) before investment gains/(losses) 9,849 2,283 - 12,132 -
Net gains/(losses) on investments - - - - -
Net income/(expenditure) 9,849 2,283 - 12,132 -
Extraordinary items - - - - -
Transfers between funds (432) 432 - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own
use - - - - -
Other gains/(losses) - - - - -
Net movement in funds 9,417 2,715 - 12,132 -
Reconciliation of funds:
Total funds brought forward 7,138 - - 7,138 -
Total funds carried forward 16,555 2,715 - 19,270 -
**----- End of picture text -----**
3 **----- Start of picture text -----**
WHINNIES COMMUNITY GARDENS
BALANCE SHEET
As At 31 JULY 2023
2023
£
Fixed Assets
Tangible Assets 7,291
Current Assets
Cash at Bank and in Hand 12,604
Creditors: Amounts Falling Due Within One Year
Accrued Expenses 625
Net Current Assets 11,979
Total Assets less Current Liabilities 19,270
Income Funds:
Restricted Funds 2,715
Unrestricted Funds 16,555
19,270
**----- End of picture text -----**
4 IWHINNIES COMWNITY GARDE |STATE￿NT C* FINANCL4L A￿1VITIEs INCOME AND ExPEND￿VRE ACCOU IFOR THE VEAR ENDING 31 JULY 2023 Vrwestrirted Furbas 2023 Restrict￿1 Furb& 2023 Totrl 2￿21 kncome From: 23,462 4,341 23,462 8,056 75 438 Donati on5 Table Hire Coronati on Pa rty Ladi es Trafoil Grou Sn8ArthurOpenin8 Da Yjnas Fair Isponsorship |Rent 3.715 438 95 95 645 645 L696 500 L696 | nte rest |Grants 25 25 4.5f 4,560 ITatal Inrome 31,677 8,275 39,952 ExpendltL¥e O Prowisions i ntenance 7,348 284 365 7,348 284 365 | 7931 4,774 3,789 83 120 nsuranie 193 6(X) IEouipment |Trtsterials |Telephonv Istationery ILegal & Professi onal Fees eneral Expenses Iwaterconnection Iworksho |Rent 4,774 3.789 83 12011 3,817 3,817 5,392 429 5,392 429 625 625 |Tatal Expe￿Ilture 21,828 5.992 27,819 INet Inromiry Res0w￿$ 9,849 | 2,283 12,132 | Transfers Between Funds 432 432 |Net ￿￿v￿ent In F￿￿1$ 9.417 | 2.715 11132 | Fund Balantrs at IAugust2022 7,138 7,138 IFund Balan￿5 at 31 Ju4f 2023 **----- Start of picture text -----**
Plant &
Machinery TOTAL
(6yrs)
Cost
- -
At 1st Aug 2022
Additions 7,720 7,720
- -
Disposals
At 31st July 2023 7,720 7,720
Depreciation
- -
At 1st Aug 2022
- -
Disposals
Depreciation 429 429
At 31st July 2023 429 429
Net Book Value
- -
At 1st Aug 2022
At 31st July 2023 7,291 7,291
**----- End of picture text -----**
6 ## **Notes to the Financial Statements** ## **Basis of Accounting** Trustees’ duties are set out in the Charities Act 2011 and Charity Trustee Act 1993. These Acts impose a duty on the trustees to direct the affairs of the charity, ensure that it is solvent, ensure that proper accurate accounting records are kept, and that statements of account which adhere to the charity law and accounting regulations are prepared in respect of each financial year. These financial statements have been prepared in accordance with the applicable SORP (FRS102). The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. ## **Funds:** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds earmarked by the trustees for particular purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. ## **INCOME** Voluntary Income and collections are recognised when received by or on behalf of the charity. Funds raised by events are accounted for when received and are shown gross. ## **EXPENDITURE AND LIABILITIES** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. ## **FIXED ASSETS** Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £500. Tangible fixed assets are stated at cost less accumulated depreciation and depreciation is charged on a straight-line basis over the estimated useful economic life of each asset. ## **CURRENT ASSETS** Amounts owing to the charity at 31 July 2023 in respect of fees, rents or other income are shown as debtors less provisions for amounts that are considered uncollectable. ## **CURRENT LIABILITIES** All known liabilities for which the charity is responsible in law up to 31 July 2023 are included in these financial statements. 7 ## **TRUSTEE EXPENSES AND RELATED PARTY TRANSACTIONS** No trustees were paid for their services or reimbursed for any expenses during the year. During the year there were no related party transactions: 8