NEW MILTON COMMUNITY GARDEN Fy fv Ilx emmLYIty. Annual Report & Accounts for the year ended 31•t December 2024
New Milton Community Garden CONTENTS OF THE ACCOUNTS for the year ended 31st December 2024 Trustees, Annual Report Income & Expenditure Account Balance Sheet Notes to the Accounts Independent Examiner's Report
Trustees. Annual Report For the period ended 31 December 2024 This Report has bn compiled by the Trustees of the New Milton Communty Garden in accordance with our Constitution and in compliance wrth the regulations as set out by the Charities Commission. Trustees: Julia Stamper (Resigned Odober 2024) Angela Jackson (Adopted as Chair October 2024) Steve Sinyard Alan Watson Paul Brockman (Resigned April 2024) Jane Bara (Adopted October 2024) Charity Number: 1202782 Registered Office: 4 Ellingham Road, Barton on Sea, New Milton, BH25 7RB Financial Examiner: Terry Smrth, Terence L. Smith & Co., 36a Station Road, New Milton, BH25 6JX Objects: The objects of the CEO are to provide facilities for recreation or other leisure time occupation by providing an area for use as a communty garden for individuals in the New Milton Parish who have need of such facilities by reason of their youth, age or disablement. financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of lrfe of the said inhabitants.
Overview and Activities Following on from our End-of-year 2023 Annual Report, with New Milton Town Council requesting we suspend all work due to a new housing development being built next to the garden, and until such time as a boundary fence could be erected, we were therefore unable to progress very much during 2024. However, we continued to have regular Trustee and Team Meetings to plan the next phase. During April, Paul Brockman decided to resign as a Trustee due to work commitments. Also at that time, it was decided to put together a Joint Statement with New MIOn Town Council to send to our funders and stakeholders, explaining the delay in work and why we would be unable to open in 2024. The aim was that we would be able to recommence work in November 2024 with an opening of Spring 2025. The statement was circulated publicly. We also sent the statement to our funders who needed to be updated as each had a date when the funding was to be used by. The funders responded positively and we are able to keep the grants with the proviso they be used during 2025. In July 2024, we became concemed about the lack of maintenance in the garden with the whips that were planted in November 2023 being without water during the dry summer spells. The grass had grown considerably. In September of 2024, some of the team and volunteers were granted aCsS to the garden to maintain the whips and strim some of the grass, and a number of visits were made. The developers had unfortunately damaged part of the back paths due to services being installed when they commenced building. and we were Conrned we would lose part of the garden due to the boundary shifting. We were assured that everything would be put back to how it was before and we would not lose any land. This we can confirm was completed at the end of 2024 with the paths being repaired, the boundary fence erected, and our New Milton Town Council water tap released for our use. The Town Council had planned to build a path around the field next to the garden in the latter part of 2024 but this was rescheduled for 2025 and will give easier access to the garden from the car park. During the late Summer, Julia Stamper, decided to step down as Chair of the Community Garden due to ill health, and resigned in October 2024. The Charity Commission was infonned and Steve Sinyard, the Communty Garden Treasurer's address, replaced Julia's as the main point of contact. Angela Jackson took over as
Temporary Chair and appointed full Chair at the Team Meeting on 31 October and unanimously adopted. The Charty Commission was infomied and our entry updated. Volunteer Project Managers, and Volunteer Team Members. posters were circulated widely in late Autumn in the hope we would be able to appoint new people and be ready once we could regain access to the garden at the end of 2024. We were delighted to announce in November 2024, that Linda Wood would be joining us as Volunteer Project Manager. A request was made to New Milton Men's Shed at the latter part of 2024 to help with completing the gazebo with trellising and benches which was agreed with work to commence in 2025. The Community Garden Trustees and Team are very much looking forward to opening in the Spring of 2025. List of maln grants & donations No new grants were applied for in 2024. We received a donation from CPRE Hampshire for tree supports for the whips planted in 2023. Donations of shrubs, plants and garden equipment were received from members of the public. Financial review and reserves policy The net decrease in funds for the year ended 31 December 2024 was £1,652 (2023: increase of £34,406) resulting in unrestricted reserves of £32,754 to cary forward. The Trustees. Annual Report was approved at the Trustees meetlng on 8 April 2024. Signed on behalf of charity's trustees Signature:
New Milton Community Garden for the year ended 31st December 2024 Proflt & Loss Account Notes 2024 2023 Income Donations Sponsorshlp Interest Total 330 36.492 238 23 36,515 Expenses Hard Landscaplng depcIatIOn Tools depreciation Tree Support depn. Sundry Tools Plants Plant sundries Sundry Materials Trees Tree Supports Insurance Prlntlng & Statlonery Advertising Meetlngs Accountlng costs Other costs Total 1,682 999 28 157 56 114 131 157 120 411 3C 25 2,109 1220 IncreasellDecreasel in Funds 11,652)
New Milton Community Garden as at 31st December 2024 Balance Sheet Notes 2024 2023 Flxed Assets 12.825 14.283 Cash 20.229 26.102 Total Assets 33,054 40,385 Creditor5 5,679 Accruals Accum.Proflts bl Accum. Profits clyear {1,6521 32.754 34,406 34,406 Accum. Funds 33,054 40,385 Report & Accounts apwoved at 0urTrU5te Meetln8 on 8th Aprll 2025 SS8ned on behalf of the charlty's trustees Chalrman
New Milton Community Garden Notes to the accounts for the year ended 31st December 2024 Accounting Policies Basi5 01 Prèparntion The financial statements of the charltable organisation. which is a publlc benefit entfty under FRS 102. have been prepared In accordance wth the Charities SORP IFRS 1021. Accountlng and Reportlng by Charftles= Ststement of Recommended Practlce applicable in the UK and Republlc of Ireland IFRS 102) (effective l January 20151,, Financial Reporting Standard 102 'and The Financial Reporting Stsndard applicable In the UK and Republic of Ireland.. The financial 5tsternent5 have been prepared under the hlstorlcal cost conventlon with the exceptTron of Investments whlch are induded at market value. There are no moterial uncertainties about the charivs abllity to contlnue as a goln8 concem. Income All Income is recognised as expenditure as soon 35 the chaiity has entitlement to the fund5. it15 proboble that the income will be cefved and the amount can be measured reliibly. Expendltur• Liabilities are recognlsed as soon as there Is a legal constructlve obltgation committing the charlty to the expenditure. All expendlture Is accounted for on an accruals basi5 and has been classified under heading5 that aggregate all costs related to the category. Charitable expenditure comprises of those costs incurred by the charity In the delivery of its activities and services foi its beneficiaries. It includes both costs that can be allocated directly to Such actmties and those costs of an indirert nature necessary to SUPPQrt them. Stock The charity does not Intend to carry stock of plants or materials. Materials purchased will be for a 5pectfic purpose and thus used. In the event there Is a surplus the materlals will be either retumed for credit or held for future works at zero cost. Staff The charlty does not employ, nor intends to employ, any staff. All the people working for It, including the Trustees, are volunteers. Only pre-agreed expenses wlll be reimbursed.
New Milton Community Garden Notes to the accounts for the year ended 31st December 2024 Accountlng Policies - continued Tanglblo Flxed Assets Individual fixed assets are initially recorded at cost, less Subsequent accumulated depreciatlon and Impairment. Depreclation 15 provided at the followin8 annual rdtes Sn order to write off each asset over Its estimated useful life. Hard landscaping Soft landscaping 10 years straight line - 2 years Strai8ht line Income All Income from all sources Is unrestrfcted. 3 Trustees, remuneratlon, benefft5 and expenses There were on trustees, remuneration. benefrts or expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. Employees The average monthty number of empbyees was Nll for the years ended 31 tlecember 2024 and 2023. Flxed assets Hard & soft F•ndseaplng cosr At l December 2023 15,309 224 Additions At 31 December 2024 15,533 DEPREaAlloN At l December 2023 1,026 1.682 2,708 Charge for year At 31 December 2023 NET BOOK VALUE At 31 December 2024 12.825 At 31 December Z023 14.283
NEW MILTON COMMUNITY GARDEN Ind•p•nd•nt ExamIne$ Report to th• Trustees of New Willon Communty Ganlen I report on the accounts of tl Trust for year ended 3111 December 2024 which are set out on the attached. RgJpoGUvo r•sponslbllltl•8 ollnot•M •nd •xamln•r The chanty's trustees are responsible for the preparat7 of the accounts. The ¢harity's trLtstees consider that an audjt is not required for this yew lunder sectM)n 14412) of the Charity Act 20111th8 2011 Act) and that an independent examinalron is required. It Ss my responsibilty to.. examine the ¢nts {under section 145 of the 2011 Act). to lollow the procedures laid dtrwn In tho General Directrons giien by the Charity CommisSft (under se¢Jon 145151{b) ol the 2011 Act). and to stste whether particular matters have come to my attentn Basls of Ind•pendont •x•mln•V• r•port My examination was ¢arri•Y out in accoTdan¢o wth the General Directions gNen by the Charity Commlssioner5. An examination includes a re¥W of the ax0Unng records kept by the charity and a comparison of the accoun14 kyosented with those records. It also indudos nsIderatn of any unusual Items or dlsclosures in the arxounls. and seeking explanons from you as trustees concerning any such matters. The prCdure9 undertaken do not provide all the evtdence that would bg required in an au¢Jil, and ¢onsequenlJy no ffj.nlon Is gNen as to whetrw the accounts present a 'true and fair vlew. and the report w limited to those matters aet Jt in Ihe staternent belvw. Ind•p•nd•nt •x•mln•rf• •tst•m•nt In connection with ry oxamlnation no matter ha6 coma to ny attentn:. whkh gives me reasonable rAuse to belreve that in any material respect the requirements to prepare account$ whh accord with the accountsng Tecords and MPty with the a¢unting requirements of the 2011 Act have not been to which. in my opinion, attenkn Should be drawn in order to enable a proper under8t8nding of the accounts to be w¢hed. Terenc& L Smrth CA 38a Ststlon R New Mllton Hamp8hlrn BH25 6JX 10 Aprll 2025