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2024-09-30-accounts

Annual Report for the Western Wards Allotment Association 2025 – Charity number 1205562

Introduction

This is the first annual report for the Western Wards Allotment Association which is now a Charity Incorporated Organisation (CIO).

The Charitable objects are- To further or benefit, primarily but not exclusively, the residents of the Borough of Fareham without distinction of Gender, Sexual Orientation, Race or of Political, Religious, or other opinions by providing allotment facilities, communal gardening space and promoting sustainable growing practices in the interests of social welfare for recreational leisure time occupation with the objective of improving life for the residents.

In pursuit of the above the Association is responsible for the management of allotment sites within the Borough of Fareham, Hampshire under an agreement with Fareham Borough Council who hold the lease for four of the five sites in the area of the borough known as the Western Wards. The fifth site is leased from the Dioceses of Portsmouth.

The Association also operates a Trading Hut which is open at weekends where members of the Association can purchase a range of garden goods at favourable prices. It is managed by a Trading Hut Manager.

Management Arrangements

All sites have previously and are continuing to be managed by a Committee of the Association made up of Site Managers, the Trading Hut Manager, an Honorary Treasurer and Honorary Secretary. It is chaired by the Honorary Chairman who is currently also one of the Site Managers. Members of the Committee are subject to election and ratification at the Annual General Meeting which is held in November.

Members of the committee receive annual honoraria payments which are proposed and ratified at the Annual General Meeting.

This approach to the management of the sites was well established prior to registering as a Charity and has proved to be effective.

Trustees

There are five Trustees:

Richard Bastow - Chair Edward Weager – Trustee Margaret Thorpe – Trustee Richard Lampherd – Trustee David Doran - Trustee

The Trustees are named in the Lease with Fareham Borough Council and in the process of becoming a CIO the number of Trustees was increased from two to five.

Like the members of the committee, they are subject to election and ratification at the Annual General meeting of the Association held in November.

Role of the Trustees

The role of the Trustees is to oversee the work and decisions of the Committee to ensure that they are within the stated objects of the Charity, within the terms of the Lease with Fareham Borough Council and compliant with any legal and statutory requirements. They also propose to the Annual General Meeting the level of honoraria that are to be paid to members of the committee for the following year.

In order to do this at least one of the Trustees attends each of the bi-monthly meetings of the committee and the Trustees meet three times a year with details and decisions of these meetings being recorded.

No payments are made to the Trustees who provide their services voluntarily.

Community Engagement

The Association provides an important leisure facility for the community and currently is able to meet the current demand for allotments.

A local junior school has plot on one of our five sites.

Financial Position

The financial year for the association is 1st October to 30[th] September and the accounts for the year ended 30[th] September 2024 are provided along with this report.

The accounts have been inspected in accordance with the requirements of the Commission and a statement from the inspector, Katherine Messenger, is appended to the accounts document.

The association continues to have a sound financial position, despite showing a small operating loss for the year, with adequate reserves.

An impact that the Committee have awareness of and have plans to address is the increase in the cost of water, which is likely to be exacerbated by this year’s dry weather.

The Trustees are content with the financial position of the association and with the qualifications of the inspector who manages the accounts of the Sarisbury Social Club.

Richard Bastow Chair of Trustees

28 July 2025

Western Wards Allotment Association

General Account

Income & Expenditure Account for the Year ended 30th September 2024

Income
Membership Fees
Rental Fees
Interest Received
Other Income (note 3)
Expenditure
Water
Maintenance
Depreciation (note 2)
Postage and Stationary
SharePoint
Website
Honorariums
Insurance
Marketing
Room Hire
Other
Total Expenditure
Surplus(Deficit) for the Year to Accumulated Fund
2023-24
£p
£1,105.00
£23,763.29
£266.29
£125.00
£25,259.58
£4,946.24
£13,720.47
£2,451.87
£342.90
£348.00
£690.00
£3,680.00
£220.00
£0.00
£263.28
£61.30
£26,724.06
-£1,464.48

Western Wards Allotment Association Trading Hut and Posbrook Site Income & Expenditure Account for the Year ended 30th September 2024

2022-23 2023-24
£p £p
£8,776.95 Sales £10,127.63
Cost of Sales:-
£8,253.18 Stock at 1.10.23 £6,782.74
£5,498.36 Purchases £7,757.51
£13,751.54 £14,540.25
£6,968.80 £6,782.74 Less Stock 30.09.24 £5,060.58 £9,479.67
£1,808.15 Gross Profit(on cost) £647.96
£1,995.00 Posbrook Rental Income £2,133.50
£62.50 Posbrook Membership Fees £67.50
£52.83 Interest Received £124.46
£3,918.48 Gross Profit (all income) £2,973.42
Less Expenses:-
£800.00 Honorariums £640.00
£68.16 Shop Expenses £42.41
£534.09 Insurance £541.27
£725.00 Posbrook Rent £725.00
£231.44 Posbrook Water Costs £343.68
£2,500.00 Posbrook Hedge Cutting £0.00
Posbrook Maintenance £25.98
£4,858.69 Total Expenditure £2,318.34
-£940.21 Surplus/Deficit for the Year £655.08

Western Wards Allotment Association

Balance Sheet as at 30th September 2024

Sept, 30th.
23
£p
£3,612.61
Fixed Assets
Equipment(Note 2)
Current Assets
Stock
Bank-Current A/Cs
Bank-Deposit A/Cs
Cash in Hand
Liabilities
Plot Deposits (note 4)
Net Current Assets
Net Assets
Financed by:-
Allotments for the
Disabled Fund
Accumulated Funds at 1.10.23
Surplus/Deficit for the Year
General
£p
£3,539.23
-
-£39.11
£23,149.48
£0.00
£23,110.37
£550.00
£22,560.37
Trading
£p
£0.00
£5,060.58
£3,444.22
£13,282.00
£33.09
£21,819.89
£0.00
£21,819.89
Total
£p
£3,539.23
£6,782.74
£5,900.42
£32,540.73
£92.39
£45,316.28
£200.00
£45,116.28
£5,060.58
£3,405.11
£36,431.48
£33.09
£44,930.26
£550.00
£44,380.26
£48,728.89 £26,099.60 £21,819.89 £47,919.49
£255.00 £255.00
£27,309.08
-£1,464.48
£25,844.60
£0.00
£21,164.81
£655.08
£21,819.89
£255.00
£48,279.15
£194.74
£48,473.89
£48,473.89
-£809.40
£47,664.49
**£48,728.89 ** Net Assets £26,099.60 £21,819.89 £47,919.49

Western Wards Allotment Association

Notes to the Accounts for the year ended 30th September 2024

1 Accounting Policies

a) The financial statements have been prepared under the "Historic Cost Convention".

b) Tangible Fixed Assets and Depreciation - the Association owns various Buildings and Maintenance equipment. On these cost is depreciated over four years.

2 Tangible Asset Depreciation

2020/21
Strimmer (HPR)
Mower (SG)
Strimmer (SG)
Strimmer (SG)
2021/22
Shipping Container (HPR)
Generator (HPR)
Compost Toilet (SG)
Rotavator
2022/23
Hedge Trimmer (HPR)
Strimmer (HPR)
2023/24
Hedge Trimmer (HPR)
Strimmer (HPR)
Compost Toilet (SG)
Totals
3 Other Income
Cost
£p
£759.34
£159.00
£190.60
£154.30
£1,263.24
£3,048.00
£466.80
£1,299.99
£494.94
£5,309.73
£279.94
£576.00
£855.94
£487.00
£591.50
£1,299.99
£2,378.49
£9,807.40
<-------Depreciation----->
Net Book
Prior Years
Current Year
Value
£p
£p
£p
£569.52
£189.82
£0.00
£119.25
£39.75
£0.00
£142.95
£47.65
£0.00
£115.71
£38.59
£0.00
£947.43
£315.81
£0.00
£1,524.00
£762.00
£762.00
£233.40
£116.70
£116.70
£650.00
£325.00
£324.99
£247.48
£123.74
£123.72
£2,654.88
£1,327.44
£1,327.41
£69.99
£69.99
£139.96
£144.00
£144.00
£288.00
£213.99
£213.99
£427.96
£0.00
£121.75
£365.25
£0.00
£147.88
£443.62
£0.00
£325.00
£974.99
£0.00
£594.63
£1,783.86
£3,816.30
£2,451.87
£3,539.23
A plot holder at Sarisbury Green utilised part of a rubbish clearance
for the site and paid £50 for their share.

Under the Deposit Pilot scheme at Sarisbury Green (note 4) a tenant relinquished their plot and left it in a poor state. Under the terms of the scheme they forfeited their deposit which is income for the site.

Martin Barnett and Robin Green delivered a talk on allotments to U3A and received a £25 payment. This is shown as income and has been used as a contribution towards the Victory Hall fund raising as we received a free space at a Voluntary Organisations promotion event in July.

Sarisbury Green continue to pilot a scheme where new tenants pay a £50 deposit on plots which are to a good standard when taken on. This is returned when they relinquish their plot provided it is returned in a condition that it can be re-let without remedial work, which is in line with the tenancy agreement.

The accounts and supporting documents were inspected by Katherine Messenger. The inspection was completed on the 3rd March 2025 and Katherine stated: "I confirm that I have completed a my review of the Annual Accounts, they are well documented and evidenced. I am happy to sign these off for you"

Inspectors Statement for Accounts for Year Ending 30 September 2024 for the

Western Wards Allotment Association – Charity number 1205562

Below is a copy of the email from Kathy Messenger, who inspected the accounts, to the Chairman of the Management Committee, Paul Rann, signing them off:

Richard Bastow Chair of Trustees

28 July 2025t