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.
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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.
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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.
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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.
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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
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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 considerat￿n 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..