The Dawber Garden Community Trust
UK Charity registration No: 1201573
Annual Report and Financial Statements for the period ended 31[st] March 2025
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The Dawber Garden Community Trust
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the Charity and its Trustees | 3 |
| Trustees’ Report | 4-7 |
| Independent Examiners’ Report on the Financial Statements | 8 |
| Summary of Significant Accounting Policies | 9-11 |
| Statement of Financial Activities | 12-13 |
| Notes to the Financial Statements | 14 |
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The Dawber Garden Community Trust
Reference and Administrative Information of the Charity, its Trustees and Advisors for the period ended 31 March 2025
Trustees
| Lynn Ritson | - | Chair Person |
|---|---|---|
| Philip Cragg | ||
| Alison Griffiths | ||
| Kathryn Hanson | - | Appointed March 2025 |
| Matthew Robert | Corrigan - | Resigned March 2025 |
| Jan Lill | - | Appointed July 2024 |
| Paul Whitelam | Appointed Feb 2024 | |
| (resigned June 2025) | ||
| Lorna Cushnie | - | Appointed March 2025 |
Charity Number 1201573 Charity Registered Name The Dawber Garden Community Trust Principal Address 5, Lawn Cottages Castle Lane Lincoln LN1 3BH Email dawbergarden@gmail.com Telephone 07795 604996 Website www.dawbergarden.co.uk Independent Examiner Wright Vigar Ltd Bankers NatWest Market Place Louth LN11 9NX
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The Dawber Garden Community Trust
Trustees’ Report
for the year ended 31[st] March 2025
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's Memorandum and Articles of Association and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1[St] January 2019).
Charitable Objectives and Activities
To promote the conservation, protection, and improvement of the physical and natural environment of The John Dawber Garden for the benefit of the local community of Lincoln and visitors, primarily but not exclusively by the maintenance and improvement of the walled garden.
The John Dawber Garden is a walled garden in the historic heart of Lincoln; the garden is composed of flower beds and lawns as well as mature trees, pergolas, artworks and a pond. The garden was poorly maintained until the Trust was formed and took on their maintenance and development in the spring of 2023. The Garden is open 364 days a year and free to all visitors.
Achievements and Performance
The main achievements of the Charity during the year ended 31 March 2025 have been to refurbish the pond, improve the infrastructure of the garden and involve the local community in events and visits. The local community continues to be involved with the garden together with the Trustees and regular volunteering takes place twice weekly.
New Trustees
Three new Trustees were appointed during the year; Jan Lill, Kathryn Hanson and Lorna Cushnie. A further Trustee (Matthew Corrigan) resigned at the year end.
New Trustees are briefed by the Chair Person on the history and current strategy of the Trust and its Vision, Purpose and Values, and provided with details of the Trust’s Volunteer Policy and other relevant polices and documentation, including Safeguarding and Health and Safety.
They are provided with minutes of previous board meetings, and the role of the Chair Person and Treasurer are explained, and in addition, the expectation of their role as Trustee.
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Volunteers
The Charity continues to rely on the hard work of a dedicated team of volunteers who work at the garden on a regular basis. We currently have a team of up to 12 volunteers and the Board of Trustees would like to thank them for their continued support.
Principal Risks and Uncertainties
The Trust relies on the efforts of volunteers, and on charitable fundraising to carry out its activities and without either of these it could not operate. It also relies on the ongoing goodwill of the City of Lincoln Council who is the landlord of the garden which the Trust leases at a peppercorn rent.
There is a good relationship with the local media and the garden has been featured on local radio and in the press. This has resulted in a small but steady number of volunteers coming forward and looks to continue for the foreseeable future. The fundraising of the Trust is diverse and does not rely on one source. Funding includes grants, charitable donations by visitors to the garden, and contributions by businesses. Most of the necessary major capital works to the garden have been carried out and future requirements for funding are unlikely to increase significantly. The City of Lincoln Council remain very supportive of the Trust and would be burdened with maintenance of the garden if the Trust did not exist.
Future Plans
Future plans include a metal arch to be sited across the beech hedges. New environmentally friendly waste bins will be purchased and sited during the next financial year. Also, we are hoping to use the garden for afternoon concerts which will promote the garden, raise funds and also give opportunity for local musicians to be heard. Also, we plan to work further with Charlotte House Hotel to develop the area of the Dawber Garden and the Lawn further for the benefit of Lincoln residents and visitors from outside the city.
In-Kind Contributions
As well as the expenditure recorded within the accounts the following financial in-kind contribution totalling £600 was received.
- Wright Vigar Ltd independent examination and advice to the Value of £600
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The Dawber Garden Community Trust
Trustees’ Report (continued)
for the period ended 31[st] March 2025
Financial Review
Going concern
The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future.
During the financial period the Trust received grants, of £7,328, from Lindum Group, RW Stokes and the City of Lincoln. These, together with individual donations have enabled the work of the Charity to continue to improve the garden in the year ended to 31 March 2025.
Reserves Policy
It is the intention of the Trustees to set aside £1000 of annual income each year to build a reserve totalling approximately a typical year’s expenditure over a period of time. A separate reserve fund has yet to be established.
Structure, Governance and Management
Constitution
The Dawber Garden Community Trust is a registered Charity, number 1201573, and is constituted under a Charity Commission Scheme. The Charity is governed by a governing document. The Charity was established as a Charitable Incorporated Organisation (CIO) on 13 January 2023. The Charity is recognised by HM Revenue and Customs for gift aid.
Policies and procedures adopted for Trustees
Trustees have, to date, been appointed by invitation.
Organisational structure and decision-making policies
The Trustees have regular meetings and record minutes. There is ongoing communication, in person, by email and telephone between the Trustees. The Trustees also have a dedicated WhatsApp group.
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The Dawber Garden Community Trust
Trustees’ Report (continued)
for the period ended 31[st] March 2025
Statement of Trustees’ Responsibilities
The law applicable to charities in England & Wales requires the Trustees to prepare a financial statement for each financial period which gives a true and fair view of the Charity’s financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the Trustees should follow best practice and:
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select suitable accounting policies and then apply them consistently.
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observe the methods and principals in the Charities SORP.
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make judgements and estimates that are reasonable and prudent.
• state whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the Board of Trustees and signed on its behalf by:
LRitson
LRitson (Oct 10, 2025 08:06:38 GMT+1)
……………………………………………………………………..
Lynn Ritson Chair Person
Dated: 10/10/2025
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The Dawber Garden Community Trust
Independent Examiner’s Report to the Trustees of The Dawber Garden Community Trust
I report to the Charity Trustees on my examination of the accounts of The Dawber Garden Community Trust for the year ended 31[st] March 2025.
Responsibilities and basis of report
As the Charity Trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I 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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts 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 accounts to be reached.
Paul Colcomb
Paul Colcomb (Oct 13, 2025 19:29:33 GMT+1)
…………………………………….
Paul Colcomb FCCA Dated 13/10/2025 Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland, Lincoln, Lincolnshire, LN1 1XG
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The Dawber Garden Community Trust
Summary of significant accounting policies
(a) General information and basis of preparation
The Dawber Garden Community Trust is an unincorporated registered Charity in England / Wales. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity. The address of the registered office is given in the Charity information on page 3 of these financial statements. The nature of the Charity’s operations and principal activities are to promote the conservation, protection, and improvement of the physical and natural environment of The John Dawber Garden for the benefit of the local community of Lincoln and visitors, primarily but not exclusively by the maintenance and improvement of the walled garden.
The Charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
[The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.]
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the Charity and rounded to the nearest £1.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
(b) Funds
All income and expenses are unrestricted.
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The Dawber Garden Community Trust
Summary of significant accounting policies (continued)
(c) Income recognition
All incoming resources are included in the Statement of Financial Activities (SoFA) when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the Charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the Charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the Charity has control over the item. Fair value is determined on the basis of the value of the gift to the Charity. For example, the amount the Charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.
No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the Trustees’ Annual Report.
Where practicable, gifts in kind donated for distribution to the beneficiaries of the Charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure.
Gifts in kind donated for resale are included at fair value, being the expected proceeds from sale less the expected costs of sale. Where estimating the fair value is practicable upon receipt it is recognised in stock and ‘Income from other trading activities’. Upon sale, the value of the stock is charged against ‘Income from other trading activities’ and the proceeds are recognised as ‘Income from other trading activities’. Where it is impracticable to ‘fair value’ the items due to the volume of low value items they are not recognised in the financial statements until they are sold. This income is recognised within ‘Income from other trading activities.’
Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.
For legacies, entitlement is the earlier of the Charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the Charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.
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The Dawber Garden Community Trust
Summary of significant accounting policies (continued)
(c) Income recognition (continued)
Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the Charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
The Charity receives government grants in respect of improvement and maintenance of the garden. Income from government and other grants are recognised at fair value when the Charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
(d) Expenditure recognition
All expenditure is accounted for on a receipts and payments basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:
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Costs of raising funds includes of £323.89 for the costs of events to attract sponsors and volunteers.
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Expenditure on charitable activities includes £8,611.71 as set out in the financial statements below and
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Other expenditure represents those items not falling into the categories above.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
(e) Tax The Charity is an exempt Charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
(f) Going concern
The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure are sufficient with the level of reserves for the Charity to be able to continue as a going concern.
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The Dawber Garden Community Trust
Statement of Financial Activities For the period ended 31 March 2025
| Income from: Grants from Trusts and foundations Grants from businesses Public donations Refunds Donations from Trustees Sales of pottery tulips In Kind Contributions Total income: Expenditure on: Capital projects Charitable activities In Kind Activity Total expenditure Net (expenditure)/income Net movement in funds Fund balances 31 March 2024 Net movement in funds Total funds 31 March 2025 |
Unrestricted Total Total Funds Year Period 2025 2025 2024 £ £ £ 6,228.00 6,228.00 35,800.00 1,100.00 1,100.00 1,360.93 3,061.96 3,061.96 1,504.76 47.99 47.99 29.94 5.00 5.00 10.00 - - 1,743.00 600 600 2 ,318.27 |
|---|---|
| 11,042.95 11,042.95 42,766.90 |
|
| 3,665.22 3,665.22 29,487.97 5,270.38 5,270.38 4,180.35 600 600 2,318.27 |
|
| 9,535.60 9,535.60 35,986.59 |
|
| 1,507.35 1,507.35 6,780.31 |
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| 1,507.35 1,507.35 6,780.31 |
|
| 6,780.31 1,507.35 8,287.66 |
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The Dawber Garden Community Trust
Statement of Financial Position For the period ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Current assets | ||
| Debtors | - | 36.18 |
| Cash at bank | 8,287.66 | 6,384.13 |
| Cash held in hand | - | 360.00 |
| Net current assets |
8,287.66 | 6,780.31 |
| Related party transactions |
There was no Trustee remuneration in the current or previous period.
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The Dawber Garden Community Trust
Notes For the period ended 31 March 2025
Capital projects
£ Pond, fencing and paths 192.63 Art work Infrastructure 3,472.59 Signage - Total 3,665.22
Charitable activities
£ Purchase of plants, bulbs & seeds 1,862.40 Purchase of fertiliser - Tulips - Insurance 157.00 Tree surgery 360.00 Willow tunnel 300.00 Tools 454.90 Art project 843.77 Events 323.89 Other 824.56 Website 143.86 Total 5,270.38
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