HPS
HAEiDY PLANT SOCIETY
People with a passion for plants
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 DECEMBER 2024
CONTENTS
Page
Charity Information
Annual Trustees, Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
12-16
Independent Examiner's Report
Registered Charity No. 208080
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Hardy Plant Society
Report & Financial Statements 2024
CHARITY INFORMATION
Trustees
Heather Farquhar
Graham Farquhar
Tom Fenton
From 7 September
From 7 September
From 7 September
Until 7 September
Ann Franks
David Gorman
Lynne Hackett
Nicholas Hales
Martin Leigh
James Lennox
From 7 September
From 7 September
From 7 September
Until 7 September
Until 7 September
From 7 September
James Miller
Tricia Newton
Keith Scott
Jan Vaughan
Saul Walker
Chalmian
Pamela Clark
Until 7 September
From 7 September
From 7 September
Steve Bustin
Vice Chalrman
Mike Millington
Hon. Treasurer
Stuart Senior
Hon. Secretary
Helen Curtis
Until 7 September
From 7 September
Until 7 September
Maliya Price
Linda Hall
Hon. Secretary
(Trustees)
Office Manager
Clare Powell
Charity Reglstratlon No.
VAT Registration No.
208080
472-928>14
Reglstered Office
Basepoint Business Centre,
Crab Apple Way, EVESHAM, WRI I IGP
Independent
Examlner
Cooper Parry
Skyview, Argosy Road, East Midlands Airport,
Castle Donington, Derby, DE74 25A
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Hardy Plant Society
Report & Financial Statements 2024
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER2024
The Trustees present their Annual Report and the Financial Statements of the Society for the
year ended 31 December 2024 in compliance with current statutory requirements and the
charity's governing documents.
Status
The Society is registered by the Charity Commission as a charity Inumber 2080801 and operates
under the provisions of a constitution approved by AGM on 2610312011 and amended at AGMS
on 3010312019 and 3110712020.
The objects for which the Society was established are to:
advance the culture, study and improvement of hardy herbaceous plants;
preserve the older, rarer and lesser-known hardy plants, cultivars and varieties from
being forgotten and lost to cultivation;
advance the knowledge of and foster public interest in hardy plants by the publication of
information, by exhibitions or displays, by stimulating research and experiment and by
awarding bursaries open to public competition;
provide expositions of hardy plants at horticultural gardens and/or gardens open to the
public, and to provide facilities for giving advice on the culture of hardy plants,.
organise visits to places of interest in connection with the study of hardy plants and to
Co-operate with other bodies having similar or sympathetic aims; and
do such acts as shall further the active and corporate life of the Society and which may
lawfully be done by a public body established only for purposes recognised by the laws
of the United Kingdom as charitable.
Trustees
The Society is managed by a committee of Trustees comprising up to twelve members each
elected for a period of four years, plus any co-opted members and, additionally,four officers
who are elected annually.
Activities
Introduction
At the end of 2024The Hardy Plant Society is in a strong position with a renewed sense of
purpose and energy (helped by an influx of new Trustees and Officers) to address some of the
organisational and strategic challenges we need to address to ensure the society is fit for the
future.
The new website has, after a few inevitable teething problems, been well received by members
and helped streamline a lot of membership processes. We are about the make major steps
forward in progressing towards CIO status, much needed to give legal and financial protections.
These major projects have taken up a lot of time and resources but help to give us a solid base
on which to grow.
Attention is now being paid to establishing and communicating the wide range of member
benefits already offered by the national part of the organisation and developing new ones to
enhance the member experience further. We are particularly focusing on member
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Report & Financial Statements 2024
communications and have established a new monthly email newsletter which is well read by
members and is generating responses to a range of calls for action and help.
The Board are already starting to look ahead to what the Hardy Plant Society will look like in
three, five or even ten years, time, to ensure we have the resources and strategy in place to
enable us to serve our charitable objectives and our members- and the members of the future.
The Office and Administration
The Office, efficiently managed by Clare Powell, maintains strong relationships with Trustees,
postholders, and members. While annual renewals were completed smoothly, some initial
challenges with the new technology were encountered. Address data for the Seed Exchange
and leaflet mailings is well-managed, with timely deliveries. Data management is under review
for GDPR compliance and office procedures are being reviewed to ensure adherence to
information security. The introduction of rolling memberships is positively impacting
membership numbers. The office move being managed by Clare will produce considerable on-
going savings to the Society.
The Hardy Plant ITHP)Journal
Contributions to thejournal in 2024 were better than hoped for, with a good range of articles
from well known, and less well known, authors. It's also a nice bonus to receive good, high
resolution images. As ever, the main effort has been to provide interesting, readable articles
with visual appeal. We went over our nominal 84 pages in the last issue196 pages).
Since last year we have tweaked the look of the article title pages a little bit, and we've also
abandoned the use of'fig. no xx, in the main body ofthe articles. This makes it a bit more
challenging in terms of image placement and captioning, but it's worth it. There has been talk of
coordinating and unifying the look of all HPS publications, and this would be a positive step.
Again, no recognition for THP in the GMG Publication of the Year competition last year- we'll
keep plugging away regardless. We are enjoying the renewed energyfrom our new trustees.
including Alan Lennox who has been extremely helpful to the Journal.
Souren, our editor, has notified the Chairman that the spring 2025 issue will be his last, though
he is happy to collaborate with the next editor on the autumn issue. He continues to get
incredible support and service from our proof-reader, our fact-checker and our typesetter.
Newsletter (Seedlings)
In 2024, newsletter editor Mick Dunstan stepped down after 5 years at the helm and was
superseded by Sarah Probert. The newsletter, which is published three times each year, has also
changed its name to Seedlings and recruited a new designer. Maria Gonzales from Magrox
Design has worked with the HPS previously on initial logo rebranding projects.
The new look Seedlings includes an easier-to-read layout and the introduction of QR codes to
redirect members to the HPS website. It is now also working closely with Image Librarian, Alan
Lennox, to increase the use of our own images rather than defaulting to stock images.
Production has mostly been to schedule, with February's edition reaching members slightly later
than planned due to delays with the printing company. Feedbackfor the new design has been
extremely positive. including a congratulatory email to the new editor from President Roy
Lancaster.
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Publications
There are currently nine titles in the HPS book publishing programme, with a new edition of the
successful Geraniums title by Margaret Stone appearing at the end of 2024. This publication
marked the end of Jan Craig's 7-year tenure as the Publications postholder and we would like to
thank her for all her hard worl which included bringing out several new editions of existing
titles and two completely new books IHardyGarden Chrysanthemums and Galanthusl. Carolyn
White has now joined as Publications postholder and her first task is to undertake a detailed
review of the publishing programme for the Board.
Social Media
The Hardy Plant Society's social media strategy is designed to keep existing members informed
while attracting new enthusiasts to the world of hardy perennials. By sharing a dynamic mix of
educational posts, member success stories, and visually compelling plant photography, we
inspire engagement and foster a sense ofcommunity. Regular updates on events, workshops,
and publications ensure members remain connected and we114nformed, while collaborations
with horticultural experts and influencers help broaden our reach. Our social media postholder.
Marina Lindl, collaborates with trustees, members, and ambassadors to enhance our online
presence, ensuring that our content reflects the Society's values and appeals to a wide audience.
Through a consistent, professional, and engaging approach, we highlight the beauty and
resilience of hardy plants, encouraging more people tojoin and benefit from the society's
wealth of knowledge and expertise.
Operational Support
During 2024 the Society made full use of online tools to support and promote the Society. These
tools have enabled two-way communication between the members and the team which runs
the Society. In prior years much of this support activity was undertaken by un-paid postholders
but such is the complexity of current web and on-line payment platforms that external
professional support is now required. Examples of activities and developments in 2024 have
included:
Monitoring and maintenance of the website
Memberannouncements and monthlyemailswith videos
A new AGM pagewith online booking
Anew Seed Distribution Scheme page with online payments
The Garden Survey
The CIO project
The Awards Scheme
Group Liaison
The annual meeting for Group representatives was held in October and attended by about half
ofthe Local and Special Interest Groups who werejoined by the new HPS Chair, Vice-chair and
Hon. Sec. with special guest, Vice President,Val Bourne.
The general theme of the day was communication,. reaching out to potential new members by
promoting the Society's many activities and membership benefits whilst improving
communication within the Society to ensure that current members feel connected to thewider
HPS community.
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Report & Financial Statements 2024
This in-person meeting always provokes lively discussion and exchange of ideas and one of the
topics concerned the difficulty of encouraging volunteers to take on committee roles in the
groups, although most Groups have a steady membership.
Seed Distribution
This year saw a modest decline in the number of donors, types of seed and orders. Plans are
being drawn up to raise the profile of the scheme in 2025. On a positive note, the motivation
and enthusiasm of the scheme's volunteers, drawn from the Kent, Southern Counties,
Lincolnshire, Norfolk & Suffolk and Shropshire groups, remain strong. Because of increasing
costs lin particular packaging and postage) the administration charge for the 2025 distribution
has been raised to £12 (there is no charge for the seed itselfl.
Conservation
Ourannual meeting for 2024 was held in a new venue, with a slightly changed format. As
National COrdInator, Sally Adams, triesto move these meetings around the country so that
participants from all over the UKare able to attend.The new venue and half-dayformat seemed
to work well for people.
Three new plants were added to the scheme at the meeting, two of which were pulmonarias. We
are beginning a new collaboration with the HPS Pulmonaria Group to look at older and rarer
pulmonarias to bulk up and make available to more gardeners. The initial plants were donated
bythe National Collection Holder, and it is hoped that more may be sourced in the future.
In addition to reviewing the plants on the active list, we began reviewing plants that have been
previously listed as'successes,. It was hoped that most of these would still be readily available
but given that plants go in and out of fashion, it was felt this was an urgent task to be sure good
plants are not lost again. A few plants were found to be dropping in supply. The next taskfor the
group is to source these and begin growing them again to increase availability. It is quite
possible that HPS members who formally participated in the scheme will still have them in their
gardens.
After the annual exchange meeting, work began on a review of the Conservation Scheme
section of the HPS website. With two volunteers from the Scheme participants, we proposed
several changes and additions which had been suggested by members. The aim was to refresh
the pages and bring information up to date. We wanted to keep graphics and presentation in
line with other pages on website, as well as make the Conservation Section easier to find. This
work is ongoing, but good progress has been made.
Shows & Events
The Shows and Events team are continuing to support the local and national group to have a
presence within the horticultural world at third-party and home-grown flower shows, plant fairs
and major events. In 2024 we represented the society at the Garden press event in London,
along with the Chair and Publicity post-holder, to promote the society and its brand update,
something that was found to be very positive in terms of outreach to the wider horticultural
media world and will be repeated in 2025. The ALDIAGM was held in Lincolnshire by the local
group there and was successfully ran on a smaller budget that usual which was great insight into
what can be achieved with a smaller outlay. In 2025 we will be in Derbyshire for what will be a
great event. In 2025 we are also looking forward to the West Yorkshire group's Magic of Plants
and their appearance at the Spring Harrogate Flower Show. The team also continue to
emphasise the importance of both national and local events being organised with a central
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Report & Financial Statements 2024
calendar, curated centrally, to prevent clashes and allowing members to attend the maximum
number events throughout the calendar year.
Unfortunately, a continuing trend is for groups to find it harder to stage a large presence at
some of our marquee horticultural events at the country such as the RHS Flower Shows. This can
be put down mostly to financial and/or lack of volunteers, so the Shows and Events team,
working with the National Society board, are continuing to look at ways that we can continue to
keep the HPS name and brand visible on a national level, and hope to find a sustainable way of
attending future national events.
The Kenneth Black Bursary Scheme IKBBSI
In 2024 the KBBS made 33 awards of between £100 and £1000. The total awarded was £22,398
which was down on £28,458 in 2023 Ithis figure probably reflected a post-covid surge). The pr
Covid 2019 figure was £22,318 and at the height of the pandemic in 2021 only £4,750 was
awarded. The value of the fund currently stands at £153,290 50 applications are welcomed.
Many of the recipients are students in formal education, others are at the early stages of their
careers in horticulture, and a few are well established in their careers. Support has been
provided for botanical study trips. short courses and symposiums, qualification course fees, and
for the building show gardens.
Late in 2024Judy HalletL the KBBS Coordinator. and Ann Franks and James Miller discussed
ways to increase awareness of the scheme. 50 far, the WRAG Scheme Iworkand Retrain as a
Gardener Scheme) and Perennial (helping people in horticulture) have agreed to include articles
about the scheme in their publications.
Bursary recipients are required to submit a report on their project, and these are uploaded to the
website: they make very rewarding reading. However, some reports have been extremely long
with large numbers of photographs. The report guidance information sent out to applicants has
been changed to encourage more concise accounts from recipients.
Dropbox
Dropbox use has continued, but plans are being developed for a possible move into the HPS
OneDrive account. Tests have been carried out with our software support provider, MTech. and
it appears that no costs would be involved. A test area has been created, and a draft document
is in preparation for consideration byTrustees. If the prospective move goes ahead the Dropbox
payment will not be required in 2026
Governance
In 2024, the Society continued with its aim to move its Charitable status to being a charitable
incorporated organisation ICIOI. The membership were invited via a consultation process to
comment and share their views. This work is still ongoing, and an EGM will be called in the 1 st
quarter of 2025 to confirm the decision.
Also, as part of the governance review a complete risk analysis of all facets impacting the society
will be undertaken and a unique risk register will be created for the Board.
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Hardy Plant Society
Report & Financial Statements 2024
Finance
Financial outcome2024
Overall, the Society posted a deficit of £32,721 within which £22,698 was attributable to Bursary
Scheme awards. As signalled in the 2023 report, over the pastfew years, we have been gradually
eating into our reserves and in 2024 our investment with St. James's Place was liquidated to fund
payments. Trustees have agreed increases to annual subscriptions which will be put to
members at the 2025 AGM.
In prior years the membership year has beenthe calendar year with the membership of anyone
joining the Society in October to December being valid for the following calendar year.
Historically, in the accounts. the October to December subscriptions were therefore carried
forward to the following year. Now that we have introduced annual rolling membership.
subscriptions will henceforth be shown in the accounts in the year in which they are paid. As a
result, the 2024 subscription figures include the October to December 2024 payments which in
prior years would have been carried forward to 2025.
Investment policy
The Society's approach to financial matters, and investments in particular, is one of extreme
prudence given the current land likely future) volatility of equity markets, the very modest
interest rates on deposit accounts and low returns on bonds. For this reason, the society
chooses to keep approximately half of its funds as cash lin current and deposit accountsl. The
remainder is in fixed interest bonds and equities.
Reserves policy
TheTrustees have decided that it should set a level of reserves to cover unforeseeable
expenditure such as might be incurred in the very unlikely event of the Society closing down or
membership declining very rapidly, or an uninsured claim being made against the Society. A
level of £100,000 has been set.
Future Plans
The Society's priorities for the year ahead are to:
continueto offer members a high quality and value-for-money range of products and
services;
encourage and support local groups in their promotion of the Society through their
programme ofshows and events. for the benefit of local members
seek ways of encouraging potential applicants for bursaries and similar grants.
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Report & Financial Statements 2024
Trustees, Responsibilities
Under charity law theTrustees are required to prepare financial statements for each year which
show a true and fair view of the state of affairs of the charity and of the incoming resources and
application of resources, including the income and expenditure, of the charity for that period. In
preparing these financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities FR5102 SORP;
makejudgments and accounting estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards have been followed. subject to any
material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that disclose with
reasonable accuracy at any time the financial position of the charity. The Trustees are also
required to act in accordance with the Constitution of the Society and to take such steps as are
reasonable to safeguard the assets of the society and to prevent and to detect fraud and other
irregularities.
The Trustees confirm that they have referred to the guidance contained in the Charity
Commission's general guidance on public benefit when reviewing the charity's aims and
objectives and in planning future activities.
Signed on behalf oftheTrustees:
Steve BustiTh Chair
21yh May 2025
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Hardy Plant Society
Report & Financial Statements 2024
Statement of Financial Activities
2024
2023
Unrestrlrted
Funds
Deslgnated
Funds
Total
Funds
Total
Funds
Note
INCOME
Incomefrom generated funds..
-voluntary income
Activities for generating funds
Income from charitable activities
Investment income
110,950
5,293
12,683
7,219
136,145
110,950
5,293
12,683
10,847
139,773
91,523
5,451
13,447
10,095
120,516
3,628
3,628
TOTAL
EXPENDITURE
Costs of generating voluntary
income
Charitable activities
Governance costs
Other resources expended
Bursaries etc.
TOTAL
77,433
69,541
3,722
30,837
62,416
69,541
3,722
45,854
22,698
204,230
61,253
70,969
4,097
34,531
28,558
199,408
22,698
22,698
181,532
Net Galn on Investment
12,667
6,366
19,033
28,379
Net Income fortheyear
132,7211
112,7041
145,4241
150,5131
NET MOVEMENT IN FUNDS
132,7211
112,7041
145,4241
150,5131
RECONCILIATION OF FUNDS
Funds B/F at l January 2023
330,276
165,995
496,271
546,784
TOTAL FUNDSCIF
at 31 December 2023
297,555
153,291
450,847
496,271
10
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Hardy Plant Society
Report & Financial Statements 2024
Balance Sheet
2024
2023
Note
Fixed assets
1,527
1,158
Current assets
Bank balances
Investments at cost
Debtors &
prepayments
Stock Ibookletsl
207,594
12 230,361
191,757
314,147
12,469
9.385
9,699
8.364
459,809
523,967
Creditors: amounts falling duewithin one year
14
110,4891
(28,8541
Net current assets
449,320
495,113
Total assets less current liabilities
450,847
496,271
Financed by:
General fund
Bursary fund
297,557
153,290
330,277
165,994
450,847
496,271
The accounts were approved by the Trustees on 20th May 2025.
Steve Bustin
Chairman
Stuart Senior
Treasurer
The notes on pages12 to16 form part of these financial statements.
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## **Notes to the Accounts**
## 1 **Accounting policies**
## 1.1 **Basis of preparation:**
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with applicable accounting standards and the Charities Statement of Recommended Practice (SORP) FRS102.
The accounts have been prepared on an accruals basis as they have been in previous years.
## 1.2 **Incoming resources**
Subscriptions are accounted for net of VAT and are accounted for in the year to which they relate.
Donations are accounted for gross when received.
Investment income is based on the interest receivable for the year.
Sundry sales are accounted for net of VAT and are recognised when they are invoiced.
Advertising income is accounted for net of VAT and is recognised when invoiced.
## 1.3 **Resources expended**
Costs are allocated between costs of generating funds and charitable expenditure according to the nature of the cost.
## 1.4 **Fixed Assets and depreciation**
Fixed assets for charity use are capitalised at cost, they are stated in the accounts at cost less depreciation. Depreciation is calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on an individual basis.
Office equipment: 25% Reducing balance Computer equipment: 3 years straight line
## 1.5 **Investments**
Investments are included in the accounts at their market value.
## 1.6 **Stock**
Stocks are valued at the lower of cost and net realisable value.
|2
**Voluntary income**
Subscriptions
Donations
Gift Aid
3
**Activities for generating funds**
Advertising
Booklets
4
**Incoming resources from charitable**
**activities**
Seed distribution
Cornucopia
Enamel badges
AGM/ALD
5
**Costs of generating voluntary income**
Administration services
Operational support
Bookkeeping
Legal & professional
Office rent, heat & light
Printing, postage & telephone
Insurance
Publicity
Equipment rental/leasing
Depreciation of equipment
Bank charges
Software & IT support|**2024**
**£**
**Unrestricted**
**Funds**
95,079
2,136
13,735
110,950
3,225
2,068
5,293
5,260
2,621
25
4,777
12,683
27,618
15,017
4,919
409
11,715
2,607
3,688
5,308
245
290
2,023
3,595
77,433|**2023**
**£**
**Total Funds**
79,342
1,586
10,595|
|---|---|---|
|||91,523|
|||3,480
1,971|
|||5,451|
|||4,802
3,867
70
4,708|
|||13,447|
|||25,193
-
4,385
384
10,128
5,347
4,183
1,120
0
198
1,767
8,548|
|||61,253|
The average number of employees during the year was 1. There are no employees who received total employee benefits of more than £60,000.
|6
**Charitable activities**
Journal costs
Newsletter costs
Cornucopia costs
Booklet costs
Seed distribution expenses
AGM/ALD expenses
Conservation
Group support
Shows & Events
Website
7
**Governance costs**
Trustees’ meetings
Chair’s expenses
Independent examination
8
**Other resources expended -**
**unrestricted**
CIO project
Communications Strategy
Sundry expenses
9
**Other resources expended -**
**designated**
Bursaries awarded
Photo competition prizes
10
**Trustees**|**2024**
25,000
12,886
2,999
1,920
8,649
4,992
1,407
4,023
504
7,161
69,541
1,969
753
1,000
3,722
15,207
15,017
613
30,837
22,398
300
22,698|**2023**
24,578
13,673
2,734
1,328
8,891
10,294
1,510
4,165
648
3,148|
|---|---|---|
|||70,969|
|||1,785
1,347
965|
|||4,097|
|||-
34,426
105|
|||34,531|
|||28,458
300|
|||28,758|
||||
None of the Trustees (or any persons connected with them) received any remuneration during the year but eight of them were reimbursed a total of £1,362 for travelling expenses (2023 £1,265).
## 11 **Tangible fixed assets**
|**Office Computers**
**Equipment**
Cost b/f
8,282
11,964
Additions
659
0
Cost c/f
8,941
11,964
Depreciation b/f
7,124
11,964
Charge for the year
290
0
Depreciation c/f
7,414
11,964
Net book value 31.12.24
1,527
0
Net book value 31.12.23
1,158
0
12
**Investments**
Skipton Building Society
1 yr bond
St James Place
Equities
CCLA COIF Charities Global Equity Income Fund
Investment income during the year was made up of:
Interest (unrestricted, general)
Interest (unrestricted, designated)
13
**Debtors**
Prepayments and accrued income
Other debtors
14
**Creditors**
VAT
Trade creditors
Other creditors
Seed (& subs in 2023) in advance|**Office Computers**
**Equipment**
8,282
11,964
659
0|
**2024**
75,641
0
154,720|**Total**
20,246
659|
|---|---|---|---|
||8,941
11,964||20,905|
||7,124
11,964
290
0||19,088
290|
||7,414
11,964||19,378|
||1,527
0||1,527|
||1,158
0||1,158|
||||**2023**
71,868
95,791
128,676|
|||230,361|314,147|
|||7,219
3,628|
**2023**
8,977
722|
|||10,847||
|||**2024**
8,495
3,974||
|||12,469|9,699|
|||**2024**
(984)
1,706
2,123
7,498|**2023**
(387)
2,282
1,725
25,234|
|||10,342|28,854|
|15
**Reserves**
**Fund Movements**
Unrestricted general
Unrestricted designated|**01.01.24**
**Incoming**
**Outgoing**
**Gains**
**31.12.24**
**B/F**
**Resources**
**Resources**
**C/F**
330,277
136,145
181,532
12,667
297,556
165,994
3,628
22,698
6,366
153,290|
|---|---|
||496,271
139,773
199,408
19,033
450,847|
The unrestricted designated fund relates to the Society's Bursary and Project Support Fund. This fund arose as a generous legacy from the estate of Mr Kenneth Black who was a gardener with Enfield Council in North London.
The trustees decided that this fund should not be used for the administration of the Society but that it should be invested and the interest used to support special projects. There are two types of Bursary: one for college or university students and one for people in horticultural employment.
Funding may be awarded to projects of any sort which fit within the charitable objects of the Society and may be made to individuals or groups. More information is available on the Society's web site http://www.hardy-plant.org.uk/ and applications are made via the Bursary co-ordinator.
|**Reserves are**
**represented by:**
Fixed assets
Current assets
Current liabilities|**Unrestricted**
**General**
1,527
306,519
(10,489)
297,557|**Unrestricted**
**Designated**
-
153,290
-
153,290|**Total**
1,527
459,809
(10,489)|
|---|---|---|---|
||||450,847|
Hardy Plant Society
Report & Financial Statements 2024
Independent Examiner's Report to the Trustees of Hardy Plant Society
I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages
Ioto 16.
Respertbve responsibillties of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider
that an audit is not required for this year under section 144121 of the Charities Act 2011 (the 2011 Act) and
that an independent examination is nded.
It is my responsibility to:
examine the accounts under section 145 of the 2011 Act.,
follow the procedures laid down in the general Directions given by the Charity Commission under
section 1451511bl of the 2011 Act,. and
state whether particular matters have come to my attention.
Basis of Independent examlnerfs report
My examination was carried out in accordance with the general Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes consideration of any unusual
items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such
matters. The procedures undertaken do not provide all the evidence that would be required 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 to those matters set out in the statement below.
Independent examlner's statement
In connection with my examination, no matter has come to my attention:
which gives me reasonable cause to believe that, in any material respect, the requirements..
to keep accounting records in accordance with section 130 of the 2011 ACL and
to prepare accounts which accord with the accounting records and comply with the accounting
requirements of the 2011 Act
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
James Howard FCCA ACA
Cooper Parry
Sky View, Argosy Road,
East Midlands Airport,
Castle Donington,
Derby,
DE74 2SA
01 May 2025
17
vl.1