04-015-2026 NEW MILTON COMMUNITY GARDEN TLydhv. •tw foyih Annual Report and Accounts for the Year Ended 31•t December 2025
New Milton Community Garden CONTENTS OF THE ACCOUNTS for the year ended 31st December 2025 Trustees, Annual Report Income & Expenditure Account Balance Sheet Notes to the Accounts Independent Examiner's Report
New Milton Community Garden Trustees, Annual Report For the period ended 31 December 2025 This Report has been compiled by the Trustees of the New Milton Community Garden in accordance with our Constitution and in compliance with the regulations as set out by the Charities Commission. Trustees: Angela Jackson- Chair Steve Sinyard- Treasurer Alan Watson- Trustee Linda Wood- Trustee (appointed 8 April 20251 Jane Bara- Trustee Charity Number: 1202782 Registered Office: 4 Ellingham Road, Barton on Sea, New Milton, BH25 7RB Financial Examiner: Terry Smith, Terence L. Smith & Co., 36a Station Road, New Milton, BH25 6JX Objects: The objects of the CIO are to provide facilities for recreation or other leisure time occupation by providing an area for use as a community 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 forthe public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants.
Overview and Activities January 2025 saw the first of ourTrustee meetings where we applied to the New Milton Town Council Amenities Committee for a shed and a noticeboard to house our policies and guidelines, awards and future events. Both these applications were successful with the proviso that we purchase a Shipping container rather than a shed which should be vandal- proof. Our local Men's Shed agreed to build some trellis around the gazebo and raise two of the raised beds to enable two of the raised beds to become accessible. During the yearthey also sited two water butts. th Linda Wood accepted the invitation to become a Trustee at our meeting on 8 April and the Charity Commissioners informed. Policies and guidance for the garden were prepared, adopted and displayed in the noticeboard which was donated by the New Milton Residents, Association. Trustee indemnity taken out. In May the shipping container was delivered and sited. th Volunteer members of the garden attended a VE80 Celebration Day on 4 May where they had a stall. Paths were upgraded to make it more accessible. th The garden was officially opened by the Mayor of New Milton, Alvin Reid, on 8 June 2025. We were approached by SCARF, a local charity for children with special educational needs, if they could visit the garden during the school holidays which was agreed and they planted some annuals. A request for a French student to come and work in the garden whilst in the UK was granted. The garden was assessed for In Your Community for RHS South & South East in Bloom and a desktop application for Environment & Sustainability as submitted. In July the CG had a table at the New Milton Residents, Association Volunteer Networking Day to try and attract more volunteers. The garden extended its open days to every Wednesday, one Saturday and one Sunday per month. Annuals, shrubs, trees and vegetables were planted during 2025 and various tools, plants and garden items purchased.
st On 21 October, members of the garden attended the RHS awards ceremony at RHS Wisley where it received a Level 4 In Your Neighbourhood and a Silver Gilt award for Environment & Sustainability. Angela Jackson, Chair, delivered a talk to the New Milton Town Council's Allotment Group. A local website company was approached to build a website. New Milton Youth Trust were asked if their young people could paint some butterflies for us to use on our water butts. Our Minute Secretary stood down citing pressure of other activities and our Project Manager, Linda Wood, offered to take on this role. Concern was expressed about petty vandalism being carried out at the garden and the need to addre55 it with the Town Council. 5t A pumpkin carving morning was carried out on 31 October with donations of pumpkins from a local nursery. th On 15 November a representative from the National Garden Scheme presented the garden with a brass plaque, being a recipient of an NGS grant. Christmas Carols were performed in the Garden with a good attendance from the public on th Saturday, 20 December. Due to falling numbers of team members attending the meetings, it was agreed to discontinue the team meetings and meet with those available when necessary. Trustee meetings will continue regularly. A new operational plan for the winter months was agreed upon. The community garden hosted tea and mince pies with the team as the last activity of 2025. List of Main Grant5 and donations received during 2025: Donation of Soil for the raised beds from Eco Solutions Donation of £250 from Barton Bees Wl raffle Grant of £144 from Foresters Financial Donation of £15 from SCARF Donation of £1,000 from Groundwork UK (One Stop Foundatronl Donations of shrubs, plants and garden equipment were received from members of the public. Reporting was made to previous funders: HIOW, Charles Burnett and National Garden Scheme
Financial review and reserves policy The net decrease in funds for the year ended 31 December 2025 was £2,43512024'. £1,652) resulting in unrestricted reserves of £28,515 12024.. £32,754) and restricted reserves of £1,80412024.. £Nil) to carry forward. The Trustees, Annual Report was approved at the Trustees meeting and signed on behalf of the charity's trustees bv: Chairman
New Milton Community Garden for the year ended 31st December 2025 Profit & Loss Account Unrestricted Restricted Fund Fund 2025 Total 2024 Toial Notes Income Donations Sponsorship Interest Total 1.513 1,976 3,489 330 109 1,622 109 3,598 238 568 1,976 Expenses Hard Landscaping depreciation Soft Landscapins depreciation Tools depreciation Equipment deprec*3tion Sundry Tools Plants Plant sundries Svndry MaieriH15 Trees 2,534 343 12 195 2,534 343 12 367 1,682 172 166 166 230 230 Tree Suppctrrts Fert41i5er Insurance Printins & Stationery Advertising Meetings Oelivery c05t5 Accounting t05t5 Subscriptions Computing & Website Event5 Other costs Total 276 276 168 38 102 107 158 200 57 524 650 93 168 157 56 114 131 38 102 107 158 200 57 55 524 650 93 6,033 25 5,861 172 2,220 Increase/lDecreasel in Funds 14,2391 1,804 12,4351 11,6521
New Milton Community Garden as at 31st December 2025 Balance Sheet Unrestricted Restricted Fund Fund 2025 Total 2024 Total Notes Fixed A5se15 TaFTr8ible Assets 20,335 1,804 22.139 12,825 Current Asset5 Cash at bank and in hand 8,380 8,380 20,229 Total As5et5 28,715 1,804 30,519 33,054 Creditors Amounts falling due within one year 200 2(K> 300 Net current asset5 8.180 8,180 19.929 Total assot5 less ¢urrent liabllltles 28,515 1,804 30.319 32.754 Funds Total funds blfwd Increase/lDecreasel in Funds 32,754 14,2391 32.754 12,4351 34,406 11.6521 l.B04 Total ¢harity funds carried forwar 28,515 1,804 30,319 32,754 Report & Accounts approved at our Trustees Meetln8 and S4gned on behalf of the charity's rrustees Chairman Date..
New Milton Community Garden Notes to the accounts for the year ended 31st December 2025 Accounting Policies Basls of Preparation The fin3ncial statements of the charitable organisation, whlch is a public benefit entity under FRS 102. have been prepared in accordance with the Charities SORP IFRS 1021, Accounting and Reporting by Charities.. Statement of Recommended Practice applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20151,. Financial Reporting Standard 102 'and The Financial Reportlng Standard applicable in the UK and Rep(Jblic of Ireland, The financial statements have been prepared under the historical cost convention with the exception of investrnents which are Included at market value. There are no material uncertainties about the charity's ability to continue as a going concern. Income All income is recognised as expenditure as soon as the charity has entitlement to the funds, it 55 probable that the income will be received and the arnount can be measvred reliably. Expenditure Liabilities are reco8ni5ed as 500n as there 1$ 3 legal constructive obligation committing the charity to the expenditure. All expenditure is accounted for on all accruals bèsis and has been classified L*nder heading5 that aggregate all tosts related to the category. Charit3ble expenditure compri5e5 of those costs incurred by the charity in the delivery of its activities and services for its beneliciaries. It includes both cost5 that can be allocated directly to such activities and those costs of an inclirect nature necessary to support them. stock The charity does not intend to carry stock of plants or materials. Materials purchased wlll be for a specific purpose and thus used. In the event there is a surplus the materials will be either returned for credit or held for future works at zero cost. Staff The charity does not employ, nor intends to employ, any staff. All the people working for it, including the Trustees, are volunteers. Only pre-agreed expenses will be reimbursed.
New Milton Community Garden Notes to the accounts for the year ended 31st December 2025 Accounting Policies- continued Tanglble Fixed Assets Individual fixed a55ets are initially recorded at cost, le55 subsequent accumulated depreci3tion and impairment. Depreciation is provided at the following annual rates in order to write off each a55et over its estimated useful life. Hard and soft landscaping Tools and equipment 2 to 10 year5 straight line 2 to 8 years straight line Trustees, remuneration. benefits and expenses There were no trustees, remuner3t5on, benefits or expenses paid for the year ended 31 Oecember 2025 nor for the year ended 31 December 2024. Employees The average monthly number of employees wa5 Nil for the years ended 31 December 2025 and 2024. Fixed assets ard & soft Tools & landscaping equipment Total COST At l December 2024 15,533 15,533 Additions 9,362 24,895 3.208 12,570 At 310ecember 2025 3,208 28,103 DEPRECIATION At l December 2024 2,708 2,877 2,708 Charge for year At 31 December 2025 379 3.256 5,585 379 5.964 NET BOOK VALUE At 310ecember 2025 19,310 2,829 22,139 At 31 December 2024 12.825 12,825 Creditors 2025 2024 Other creditors Accru31s 200 200 300 300
NEW MILTON COMMUNITY GARDEN Independent Examiner's Report to the Trustees of New Mllton Communlty Garden I report on the accounts of the Trust for the year ended 3151 December 2025 which are sel out on the attached. Respectlve re8ponslbilities of trustees and examlner The charity's Iruslees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year lunder section 1¢J4121 ot the Charity Act 2011 Ilhe 2011 Acll and that an independent examination is required. It is my responsibility lo.. examine the accounts (under section 145 of the 2011 Acti., lo follow the procedures laid down in the General Directions given by the Charity Commissio lundef section 14515llbl of the 2011 Acll, and lo slate whether particular matters have come to my allenlion Basis of independent examlner's report My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records 11 also include5 consideratn of any unusual items or disclosures in the accounts, and seeking explanations from you as Iruslees concerning any such m8tters. The procedures undertaken do not provide all the evidence that would be requirecj in an audit, and consequently no opinion Is given as to whether the accounts present a "true and fair view and the report is limited lo those matters sel out in the statement below. Independent examlnevs statement In connection with my ex8minalion no matter has come to my attenlion'_ which gives me reasonable cause to believe that in any material respect the requirements lo prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met to which, in my opinion, attention should be drawn in order to enable a proper Ltnderslanding of the accounts to be reached. Terence L Smith CA 388 Statlon Road New Mllton Hampshlre BH25 6JX Date..