2020-12-31-accounts - The Women's Farm And Garden Association

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		Page
Report ofthe Trustees	1	to	5
Independent Examiner's Report
Statement ofFinancial Activities
Balance Sheet	8	to	9
Notes to the Financial Statements	10	to	17
Detailed Statement ofFinancial Activities	18	to	19

for the Year End	ed 3	1stDecember	2020
							2020	2019
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
				Notes
INCOME AND	ENDOWMENTS		FROM
Donations and legacies					133,560		133,560	95,646
Charitable activities
General					7,993		7,993	24,835
Christine Ladley	Fund					6,750	6,750	6,625
Fairlight Hall						6,552	6,552	(2.009)
National Garden	Scheme					61,300	61,300	62,920
George Cadbury	Fund					19,700	19,700
Other trading activities					5,278		5,278	3,883
Investment income					1,197		1,197	1,038
Other income					3,188		3,188	3,198
Total					151,216	94,302	245,518	196,136
EXPENDITURE ON
Raising funds					635		635	350
Charitable activities
General					103.118		103,118	108,484
Christine Ladley	Fund					4,955	4,955	5,945
Fairlight Hall						1,343	1,343	2,492
Ashendene Funds								1,075
National Garden	Scheme					33,574	33,574	54,555
George Cadbury	Fund					366	366
Total					103,753	40,238	143,991	172,901
Net gains/(losses)	on investments				(2,615)		(2,615)	7,330
NET INCOME,						54,064	98,912	30,565
RECONCILIATION		OF FUNDS
Total funds brought forward					95,520	65,828	161,348	130,783
TOTAL FUNDS CARRIED FORWARD					140.368	119,892	260,260	161,348

				2020	2019
		Unrestricted	Restricted	Total	Totall
		funds	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets	9	186		186	32l
Investments	10	52,875		52,875	54,435
		53,061		53,061	54,756
CURRENT ASSETS
Debtors Cash at bank		3,155 97,336	1,400 123,396	4,555 220,732	5,755 118,796
		100,491	124,796	225,287	124,551
CREDITORS
Amounts falling due within one year	12	(13,184)	(4,904)	(]8,088)	(17.959 )
NET CURRENT ASSETS		87,307	119,892	207,199	106.,592
TOTAL ASSETSLESSCURRENT
LIABILITIES		140,368	119,892	260,260	161.348
NET ASSETS		140,368	119,892	260,260	161,348
FUNDS	14
Unrestricted fund's Restricted funds				140,368 119,892	95,520 65,828
TOTAL FUNDS				260,260	161,348

		2020	2019
Fundraising	events		(10)
Other income		5,278	3,893
		5,278	3,883

3.	INVESTMENT INCOME	INVESTMENT INCOME
			2020	2019
	Dividends		1,105	1,038
	Deposit account interest		92
			1,197	1,038
4.	RAISING FUNDS
	Raising donations and legacies
			2020	2019
	Support costs		232
	Investment management	costs
			2020	2019
	Portfolio management		49	68
	Aggregate amounts		635	350
5.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)	is stated after charging/(crediting):
			2020	2019
	Depreciation - owned assets		135	135

Trustees'	expenses
		2020	2019
Trustees'	expenses	1,083	1,484

STAFFCOSTS
					2020	2019
Wages and salaries					30,712	30,168
Other pension costs					548	493
					31,260	30,661
The average monthly	nuinber ofemployees			during the year was as follows:
					2020	2019
Office						2
No employees received		emoluments	in excess of660,000.
COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES
				Unrestricted	Restricted	Total
				funds	funds	funds
INCOME AND ENDOWMENTS			FROM
Donations and legacies				95,646		95,646
Charitable activities
General				24,835		24,835
Christine Ladley Fund					6,625	6,625
Fairlight Hall					(2,009)	(2,009)
National Garden Scheme					62,920	62,920
Other trading activities				3,883		3,883
Investment income				1,038		1,038
Other income				3,198		3,198
Total				128,600	67,536	196,136
EXPENDITURE ON
Raising funds				350		350
Charitable activities
General				108,484		108,484
Christine Ladley Fund					5,945	5,945
Fairlight Hall					2,492	2,492
Ashendene Funds					1,075	1,075
National Garden Scheme					54,555	54,555
Total				108,834	64,067	172,901
Net gains on investments				7,330		7,330
NET INCOME				27,096	3,469	30,565
RECONCILIATION		OFFUNDS
Total funds brought	forward			68,424	62,359	130,783

8.	COMPARATIVES FORTHE STA.TEMENT OFFINANCIAL ACTIVITIES -	COMPARATIVES FORTHE STA.TEMENT OFFINANCIAL ACTIVITIES -	continued
		Unrestricted	Restricted	Total
		funds	funds	funds
	TOTAL FUNDS CARRIED FORWARD	95,520	65,828	161,348
9.	TANGIBLE FIXEDASSETS
				Fixtures
				and
				fittings
	COST
	At 1stJanuary 2020 and 31stDecember 2020			11,789
	DEPRECIATION
	At 1stJanuary 2020			11,468
	Charge for year			135
	At 31stDecember 2020			11,603
	NET BOOKVALUE
	At 31stDecember 2020			186
	At 31stDecember 2019			321
10.	FIXEDASSETINVESTMENTS
		Listed	Investment
		investments	cash	Totals
	MARKET VALUE
	At 1stJanuary 2020	53,232	1,203	54,435
	Additions	2,193	341	2,534
	Disposals		(1,479)	(1,479)
	Revaluations	(2,615)		(2,615)
	At 31stDecember 2020	52,810	65	52,875
	NET BOOKVALUE
	At 31stDecember 2020	52,810	65	52,875
	At 31stDecember 2019	53,232	1,203	54,435

Notes to the Financial Statements	Notes to the Financial Statements	Notes to the Financial Statements	- continued
for the	Year Ended 31stDecember 2020
11.	DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
					2020	2019
	Trade debtors				355	243
	Prepayments and	accrued income			4,200	5,512
					4,555	5,755
12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
					2020	2019
	Bank loans and overdrafts		(see note 13)		8,431	9,375
	Trade creditors				3,732	2,767
	Social security and other taxes				216	216
	Pension Fund				107	105
	Accrued expenses				5,602	5,496
					18,088	17,959
13.	LOANS
	An analysis ofthe maturity		ofloans is given below:
					2020	2019
	Amounts falling due within one year on demand:
	Bank overdrafts				8,431	9,375
14.	MOVEMENT IN FUNDS
					Net
					movement	At
				At 1/1/20	in funds	31/12/20
	Unrestricted funds
	General fund			79,817	47,463	127,280
	Revaluation Reserve			15,703	(2,615)	13,088
				95,520	44,848	140,368
	Restricted funds
	Christine Ladley	Fund		2,867	1,795	4,662
	Fairlight Hall				5,209	5,209
	National Garden	Scheme		62,961	27,726	90,687
	George Cadbury	Fund			19,334	19,334
				65,828	54,064	119,892
	TOTAL FUNDS			161,348	98,912	260,260

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted funds
General fund		151,216	(103,753)		47,463
Revaluation Reserve				(2,615)	(2,615)
		151,216	(103,753)	(2,615)	44,848
Restricted funds
Christine Ladley Fund		6,750	(4,955)		1,795
Fairlight Hall		6,552	(1,343)		5,209
National Garden Scheme		61,300	(33,574)		27,726
George Cadbury Fund		19,700	(366)		19,334
		94,302	(40,238)		54,064
TOTAL FUNDS		245,518	(143,991)	(2,615)	98,912
Comparatives for movement	in funds
				Net
				movement	At
			At 1/1/19	in funds	31/12/19
Unrestricted funds
General fund			60,051	19,766	79,817
Revaluation Reserve			8,373	7,330	15,703
			68,424	27,096	95,520
Restricted funds
Christine Ladley Fund			2,187	680	2,867
Fairlight Hall			4,501	(4,501)
Ashendene Funds			1,075	(1,075)
National Garden Scheme			54,596	8,365	62,961
			62,359	3,469	65,828
TOTAL FUNDS			130,783	30,565	161,348

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted funds
General	fund	128,600	(108,834)		19,766
Revaluation Reserve				7,330	7,330
		128,600	(108,834)	7,330	27,096
Restricted funds
Christine	Ladley Fund	6,625	(5,945)		680
Fairlight	Hall	(2,009)	(2,492)		(4,501)
Ashendene Funds			(1,075)		(1,075)
National	Garden Scheme	62,920	(54,555)		8,365
		67,536	(64,067)		3,469
TOTAL	FUNDS	196,136	(172,901)	7,330	30,565

		Net
		movement	At
	At 1/1/19	in funds	31/12/20
Unrestricted funds
General fund	60,051	67,229	127,280
Revaluation Reserve	8,373	4,715	13,088
	68,424	71,944	140,368
Restricted funds
Christine Ladley Fund	2,187	2,475	4,662
Fairlight Hall	4,501	708	5,209
Ashendene Funds	1,075	(1,075)
National Garden Scheme	54,596	36,091	90,687
George Cadbury Fund		19,334	19,334
	62,359	57,533	119,892
TOTAL FUNDS	130,783	129,477	260,260

A current year 1 follows:	2 months and prior ye	ar 12 months combined net	movement in fun	ds, included in t	he above are
		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted funds
General fund		279,816	(212,587)		67,229
Revaluation Reserve				4,715	4,715
		279,816	(212,587)	4,715	71.944
Restricted funds
Christine Ladley	Fund	13,375	(10,900)		2,475
Fairlight Pall Ashendene Funds		4,543	(3,835) (1,075)		708 (1,075 )
National Garden	Scheme	124,220	(88,129)		36,091
George Cadbury	Fund	19,700	(366)		19,334
		161,838	(104,305)		57,533
TOTAL FUNDS		441,654	(316,892)	4,715	129,477

for the Year Ended 31st	December 2020
		2020	2019
INCOME AND ENDOWMENTS
Donations and legacies
Donations		51,342	2,134
Subscriptions		32,118	25,861
Registrations fees		47,828	65,000
Garden Owners subscription		2,272	2.651
		133,560	95,646
Other trading activities
Fundraising -vents Other income		5,278	(10) 3.893
		5,278	3,883
Investment income
Dividends		1,105	1,038
Deposit account interest		92
		1,197	1,038
Charitable activities
Christine Ladley Fund Fairlight Hall National Garden Scheme Practical Skills Day Workshops		6,750 6,552 61,300 3,071 4,75S	6,625 (2,009) 62,920 3,3IO 9.443
Tours Visits		164	10,320 1.762
George Cadbury Fund		19,700
		102,295	92,371
Other income
Tax recovered on gift aid		3,188	3,198
Total incoming resources		245,518	196,136
EXPENDITURE
Other trading activities
Stock for resal'e		354	282
Investment management	costs
Portfolio management		49
Charitable activities
Sundries
Carried forward

for the Year Ended 3	1stDecember 2020
		2020	2019
Charitable activities
Brought forward			1
Travelling expenses -	WFGA	5,133	7,364
Workshops, tours and	forum	81,944	112,152
		87,077	119,517
Support costs
Management
Advertising		3,020	3,184
Office expenses		5,572
Equipment		135	135
		8,727	3,319
Finance
Wages		30,712	30,168
Pensions		548	493
Bank charges		1,719	1,910
Accountancy		900	900
Bookkeeping		739	1,449
		34,618	34,920
Other
Rent, rates and insurance		5,482	5,469
Light and heat		479	598
Postage and stationery		2,519	4,113
Sundries		2,322	234
Broadband &website		1,049	2,897
		11,851	13,311
Governance costs
Trustees' expenses		1,083	1,484
Legal fees		232
		1,315	1,484
Total resources expended		143,991	172,901
Net income before gains and losses		101,527	23,235
Realised recognised	gains and losses
Realised gains/(losses)	on fixed asset investments	(2,615)	7,330
Net income		98,912	30,565