2021-01-31-accounts

Reference and Administrative Details	Reference and Administrative Details
Trustees' Report		2 to 7
Statement of Trustees'	Responsibilities
Independent Examiner's	Report
Statement of Financial	Activities	10to 11
Balance Sheet		12
Notes to the Financial Statements		13to 30

							Total
				Note	Unrestrictedf	Restrictedf	2021
Income and Endowments	from:
Donations and legacies					132,722	100,110	232,832
Other trading activities					60,949		60,949
Investment income					4,068		4,068
Total Income					197,739	100,110	297,849
Expenditure on:
Raising funds					(10,384)	(2,500)	(12,884)
Charitable activities					(183,577)	(69,432	253,009)
Total Expenditure					(193,961)	(71,932	265,893)
Net income / (expenditure)					3,778	28,178	31,956
Other recognised gains and		losses
Realised gains on investment		assets			5,750		5,750
Unrealised (losses) on investment			assets		11,603		11,603
Net movement in funds					(2,075)	28,178	26,103
Reconciliation offunds
Total funds brought forward					396,120	17,959	414,079
Total funds carried forward				17	394,045	46,137	440,182

							Total
				Note	Unrestricted	Restrictedf	2020f
Income and Endowments		from:
Donations and legacies					42,081	18,250	60,331
Other trading activities					129,382		129,382
Investment income					424	8,851	9,275
Total Income					171,887	27,101	198,988
Expenditure on:
Raising funds					(24,498)	(1,947)	(26,445)
Charitable activities					241,885	(37,066)	278,951
Total Expenditure					266,383	(39,013)	(305,396)
Net expenditure					(94,496)	(11,912)	(106,408)
Gross transfers between	funds				257,342	(257,342)
Other recognised gains	and		losses
Realised (losses) on investment			assets			(2,873)	(2,873)
Unrealised gains on investment			assets			8,539	8,539
Net movement in funds					162,846	(263,588)	(100,742)
Reconciliation offunds
Total funds brought forward					233,274	281,547	514,821
Total funds carried forward				17	396,120	17,959	414,079

				Note	2021 F	2020f
Fixed assets
Tangible assets				12	211,184	218,102
Investments				13	133,541	180,697
					344,725	398,799
Current assets
Stocks				14	650	450
Debtors				15	7,352	16,749
Cash at bank	and	in hand			106,731	17,920
					114,733	35,119
Creditors: Amounts			falling due within one year	16	(19,276)	(19,839)
Net current	assets				95,457	15,280
Net assets					440,182	414,079
Funds ofthe charity:
Restricted income funds
Restricted funds				17	46,137	17,959
Unrestricted	income		funds
Unrestricted	funds				394,045	396,120
Total funds				17	440,182	414,079

Notes to the Financial Stateme Year Ended 31 January 2021	nts
Asset class	Depreciation	method	and rate
Plant and machinery	20% on cost
Garden features	10%on cost
Cafe Improvements	5% on cost

2	Income from	donations	and legacies	and legacies
				Unrestricted
				General	Restricted	Total	Total
				fund	funds	2021f	2020
Donations and legacies;
	Donations from	individuals		59,530	12,000	71,530	39,728
	Gift aid reclaimed			12,208		12,208	20,603
Grants, including		capital grants;
	Government grants			41,357		41,357
	Heritage Fund				88,110	88,110
Furlough income				19,627		19,627
				132,722	100,110	232,832	60,331
3	Income from	other trading		activities
					Unrestricted
					General	Total	Total
					fundf	2021	2020f
Events income;
	Other events income				52,533	52,533	119,039
Property rental income					8,216	8,216	10,325
Other income from other trading				activities	200	200	18
					60,949	60,949	129,382

					Unrestricted
					General	Total	Total
					fundf	2021f	2020f
Income from	dividends;
Dividends	receivable			from other listed
investments					4,054	4,054	8,851
Interest receivable		and		similar income;
Interest receivable			on	bank deposits	14	14	424
					4,068	4,068	9,275

a) Raising	funds	costs
					Allocated
					support	Total	Total
				Direct costsf	costsf	2021f	2020f
Costs of generating		donations
and legacies				11,598		11,598	24,498
Investment	management		costs		1,286	1,286	1,947
				11,598	1,286	12,884	26,445

				Activity
				undertaken	Activity	Total	Total
				directly	support costs	2021	2020
W ages and	pensions			137,738	40,208	177,946	184,901
Gardening	costs			1,766		1,766	7,280
Repairs and		renewals		7,367		7,367	12,870
Rates and water				1,599		1,599	2,279
Insurance				7,914		7,914	8,064
Light and heat				7,570		7,570	9,103
7 elephone				2,256		2,256	2,008
Postage, stationery			and
computer				3,282		3,282	3,186
Sundries				256		256	2,205
Cleaning				1,062		1,062	2,267
Bank charges				2,905		2,905	2,135
Depreciation				22,210		22,210	25,097
Support costs					15,376	15,376	14,556
Governance		costs			1,500	1,500	3,000
				195,925	57,084	253,009	278,951

Support costs allocated to	Support costs allocated to	Support costs allocated to	charitable	activities
					Other
					support	Total	Total
			Basis	of	costs	2021	2020
			allocation		F
Admin wages			100%		40,208	40,208	49,846
Legal and professional		fees	100%		4,750	4,750	7,756
Accountancy	fees		100%		10,626	10,626	6,800
					55,584	55,584	64,402

Governance	costs
			Unrestricted
			General	Total	Total
			fund	2021	2020
Independent	examiner fees
Examination	ofthe financial	statements	1,500	1,500	3,000
			1,500	1,500	3,000

			2021	2020
				F
Depreciation	offixed assets		22,210	25,097
Independent	examiner's	fee	1,500	3,000

10Staff costs The aggregate payroll costs were as follows:
	2021	2020
Staff costs during the year were:
Wages and salaries	165,218	172,683
Social security costs	9,620	9,283
Pension costs	3,108	2,935
	177,946	184,901

2021	2020
No	No
12	12

12Tangible fixed assets
			Garden
			features,
	Land	and	equipment	Cafe
	buildings		and fixtures	Improvements	Total
Cost
At 1 February 2020	167,323		465,408		632,731
Additions				15,292	15,292
At 31 January 2021	167,323		465,408	15,292	648,023
Depreciation
At 1 February 2020			414,629		414,629
Charge for the year			21,445	765	22,210
At 31 January 2021			436,074	765	436,839
Net book value
At 31 January 2021	167,323		29,334	14,527	211,184
At 31 January 2020	167,323		50,779		218,102
13Fixed asset investments
				2021f	2020f
Shares in group undertakings	and participating	interests		2	2
Other investments				133,539	180,695
				133,541	180,697

Shares in group undertakings and participat	ing interests
	Subsidiary
	undertakingsf	Totalf
Cost
At 1 February 2020
At 31 January 2021
Net book value
At 31 January 2021
At 31 January 2020
Other investments
	Listed
	investmentsf	Total
Cost or Valuation
At 1 February 2020	180,695	180,695
Revaluation	(11,603)	(11,603)
Additions	15,749	15,749
Disposais	(51,302)	(51,302)
At 31 January 2021	133,539	133,539
Net book value
At 31 January 2021	133,539	133,539
At 31 January 2020	180,695	180,695

		Country	of			Proportion	ofvoting	Principal	Principal
Undertaking		incorporation		Holding		rights and	shares held	activity
						2021	2020
Subsidiary	undertakings
								Tea	room,
Garden House Enterprises Limited		England Wales	and	Ordinary	E1	100%	100%	plant shop and	and sales garden
								events

14Stock
	2021	2020
	F
Stocks	650	450

15Debtors
	2021	2020
	F
Due from group undertakings		12,713
Prepayments	6,142	1,024
VAT recoverable	1,210	2,947
Other debtors		65
	7,352	16,749

16Creditors: amounts falling due within one year
	2021	2020
Trade creditors	8,265	10,255
Due to group undertakings	2,061
Other taxation and social security		2,992
Accruals	8,950	6,592
	19,276	19,839