2023-12-31-accounts - The Women's Farm And Garden Association

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						2023	2022
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes			f.
INCOME AND	ENDOWMENTS FROM
Donations and legacies				123,830		123,830	132,499
Charitable activities
General				30,095		30,095	19,902
Christine Ladley	Fund				4,650	4,650	4,650
Fairlight Hall							6,272
National Garden	Scheme				(2,700)	(2,700)	62,300
George Cadbury	Fund				9,600	9,600	9,400
Stanley Smith Fund					14,550	14,550
Other trading activities				5,257		5,257	5,794
Investment income				6,412		6,412	1,084
Other income				7,498	1,250	8,748	12,425
Total				173,092	27,350	200,442	254,326
EXPENDITURE ON
Raising funds				228		227	563
Charitable activities
General				151,260		151,260	138,619
Christine Ladley	Fund				5,700	5,700	6,600
Fairlight Hall					333	333	6,035
National Garden	Scheme				63,444	63,444	29,096
George Cadbury	Fund				10,265	10,265	10,988
Stanley Smith Fund					10,856	10,856
Other							440
Total				151,488	90,597	242,085	192,341
Net gains/(losses)	on investments			3,051		3,051	(6,990)
NET INCOME/(EXPENDITURE)				24,655	(63,247)	(38,592)	54,995
RECONCILIATION		OF FUNDS
Total funds brought forward				205,127	149,880	355,007	300,012
TOTAL FUNDS	CARRIED FORWARD			229,782	86,633	316,415	355,007

				2023	2022
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes
FIXEDASSETS
Tangible assets	9	2,038		2,038
Investments	10	56,918		56,918	52,460
		58,956		58,956	52,460
CURRENT ASSETS
Debtors		6,410	1,250	7,660	7,444
Cash at bank		174,068	89,353	263,421	304,637
		180,478	90,603	271,081	312,081
CREDITORS
Amounts falling due within one year	12	(9,652)	(3,970)	(13,622)	(9,534)
NET CURRENT ASSETS		170,826	86,633	257,459	302,547
TOTAL ASSETSLESSCURRENT
LIABILITIES		229,782	86,633	316,415	355,007
NET ASSETS		229,782	86,633	316,415	355,007
FUNDS	13
Unrestricted funds				229,782	205,127
Restricted funds				86,633	149,880
TOTAL FUNDS				316,415	355,007

for t	he Year Ended 31stDe	cember 2023	cember 2023	cember 2023
2.	OTHER TRADING	ACTIVITIES
								2023	2022
	Other income							5,257	5,794
3.	INVESTMENT INCOME
								2023	2022
	Dividends							1,449	312
	Other fixed asset invest - FII							19
	Deposit account interest							4,944	772
								6,412	1,084
4.	RAISING FUNDS
	Investment management		costs
								2023	2022
	Portfolio management							62	56
5.	NET INCOME/(EXPENDITURE)
	Net income/(expenditiire)		is stated	aAer	charging/(crediting);
								2023	2022
	Depreciation - owned	assets						968	51
6.	TRUSTEES' REMUNERATION			AND		BENEFITS
	There were no trustees'		remuneration		or	other benefits		for the year ended 31st December 2023 nor for the year
	ended 31stDecember	2022.
	Trustees' expenses
								2023	2022
	Trustees' expenses							2,617	2,056
7.	STAFFCOSTS
								2023	2022
	Wages and salaries							35,871	33,110
	Other pension costs							702	619
								36,573	33,729
	The average monthly	number ofemployees				during	the year was as follows:
								2023	2022
	Office							2	2

No employees received emoluments in excess off60,000.	No employees received emoluments in excess off60,000.	No employees received emoluments in excess off60,000.	No employees received emoluments in excess off60,000.
COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
INCOME AND	ENDOWMENTS FROM
Donations and legacies			132,499		132,499
Charitable activities
General			19,902		19,902
Christine Ladley	Fund			4,650	4,650
Fairlight Hall				6,272	6,272
National Garden	Scheme			62,300	62,300
George Cadbury	Fund			9,400	9,400
Other trading activities			5,794		5,794
Investment income			1,084		1,084
Other income			11,175	1,250	12,425
Total			170,454	83,872	254,326
EXPENDITURE ON
Raising funds			563		563
Charitable activities
General			138,619		138,619
Christine Ladley	Fund			6,600	6,600
Fairlight Hall				6,035	6,035
National Garden	Scheme			29,096	29,096
George Cadbury	Fund			10,988	10,988
Other			440		440
Total			139,622	52,719	192,341
Net gains/(losses)	on investments		(6,990)		(6,990)
NET INCOME			23,842	31,153	54,995
RECONCILIATION		OFFUNDS
Total funds brought forward			181,285	118,727	300,012
TOTAL FUNDS CARRIED FORWARD			205,127	149,880	355,007

TANGIBLE FIXEDASSETS
	Fixtures
	and
	fittings
COST
At 1stJanuary 2023	11,789
Additions	3,006
Disposals	(1,116)
At 31stDecember 2023	13,679
DEPRECIATION
At 1stJanuary 2023	11,789
Charge for year	968
Eliminated on disposal	(1,116)
At 31stDecember 2023	11,641
NET BOOKVALUE
At 31stDecember 2023	2,038
At 31stDecember 2022

				Listed	Investment
				investments	cash	Totals
MARKET VALUE
At 1st January 2023				51,928	532	52,460
Additions				1,114	355	1,469
Disposals					(62)	(62)
Revaluations				3,051		3,051
At 31stDecember	2023			56,093	825	56,918
NET BOOKVALUE
At 31stDecember	2023			56,093	825	56,918
At 31stDecember	2022			51,928	532	52,460
There were no investment		assets outside the UK.
Cost or valuation	at 31st	December 2023 is represented	by:

Listed	Investment
investments	cash	Totals
56,093	825	56,918

				2023	2022
	Trade debtors			160	444
	Prepayments and	accrued income		7,500	7,000
				7,660	7,444
12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				2023	2022
	Trade creditors			7,568	4,984
	Social security and other taxes			316	244
	Pension Fund			143	127
	Accrued expenses			5,595	4,179
				13,622	9,534
13.	MOVEMENT IN FUNDS
				Net
				movement	At
			At 1/1/23	in funds	31/12/23
	Unrestricted funds
	General fund		194,429	21,604	216,033
	Revaluation Reserve		10,698	3,051	13,749
			205,127	24,655	229,782
	Restricted funds
	Christine Ladley	Fund	3,656	200	3,856
	Fairlight Hall		819	(333)	486
	National Garden	Scheme	142,172	(66,143)	76,029
	George Cadbury	Fund	3,233	(665)	2,568
	Stanley Smith Fund			3,694	3,694
			149,880	(63,247)	86,633
	TOTAL FUNDS		355,007	(38,592)	316,415

	Incoming	Resources	Gains and	Movement
	resources	expended	losses	in funds
Unrestricted funds
General fund	173,092	(151,488)		21,604
Revaluation Reserve			3,051	3,051
	173,092	(151,488)	3,051	24,655
Restricted funds
Christine Ladley Fund	5,900	(5,700)		200
Fairlight Hall		(333)		(333)
National Garden Scheme	(2,700)	(63,443)		(66,143)
George Cadbury Fund	9,600	(10,265)		(665)
Stanley Smith Fund	14,550	(10,856)		3,694
	27,350	(90,597)		(63,247)
TOTAL FUNDS	200,442	(242,085)	3,051	(38,592)

				Net
				movement	At
			At 1/1/22	in funds	31/12/22
Unrestricted funds
General	fund		163,597	30,832	194,429
Revaluation Reserve			17,688	(6,990)	10,698
			181,285	23,842	205,127
Restricted funds
Christine	Ladley	Fund	4,356	(700)	3,656
Fairlight	Hall		582	237	819
National	Garden	Scheme	108,968	33,204	142,172
George Cadbury		Fund	4,821	(1,588)	3,233
			118,727	31,153	149,880
TOTAL	FUNDS		300,012	54,995	355,007

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
				f.
Unrestricted funds
General	fund		170,454	(139,622)		30,832
Revaluation Reserve					(6,990)	(6,990)
			170,454	(139,622)	(6,990)	23,842
Restricted funds
Christine	Ladley	Fund	5,900	(6,600)		(700)
Fairlight	Hall		6,272	(6,035)		237
National	Garden	Scheme	62,300	(29,096)		33,204
George Cadbury		Fund	9,400	(10,988)		(1,588)
			83,872	(52,719)		31,153
TOTAL FUNDS			254,326	(192,341)	(6,990)	54,995

			Net
			movement	At
		At 1/1/22	in funds	31/12/23
Unrestricted funds
General fund		163,597	52,436	216,033
Revaluation Reserve		17,688	(3,939)	13,749
		181,285	48,497	229,782
Restricted funds
Christine Ladley	Fund	4,356	(500)	3,856
Fairlight Hall		582	(96)	486
National Garden	Scheme	108,968	(32,939)	76,029
George Cadbury	Fund	4,821	(2,253)	2,568
Stanley Smith Fund			3,694	3,694
		118,727	(32,094)	86,633
TOTAL FUNDS		300,012	16,403	316,415

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted funds
General fund		343,546	(291,110)		52,436
Revaluation Reserve				(3,939)	(3,939)
		343,546	(291,110)	(3,939)	48,497
Restricted funds
Christine Ladley	Fund	11,800	(12,300)		(500)
Fairlight Hall		6,272	(6,368)		(96)
National Garden	Scheme	59,600	(92,539)		(32,939)
George Cadbury	Fund	19,000	(21,253)		(2,253)
Stanley Smith Fund		14,550	(10,856)		3,694
		111,222	(143,316)		(32,094)
TOTAL FUNDS		454,768	(434,426)	(3,939)	16,403

for the Year Ended 31stD	ecember 2023
		2023	2022
INCOME AND ENDOWMENTS
Donations and legacies
Donations		2,411	1,744
Subscriptions		43,017	40,647
Registrations fees		74,600	85,500
Garden Owners subscription		3,802	4,608
		123,830	132,499
Other trading activities
Other income		5,257	5,794
Investment income
Dividends		1,449	312
Other fixed asset invest - Fll		19
Deposit account interest		4,944	772
		6,412	1,084
Charitable activities
Christine Ladley Fund		4,650	4,650
Fairlight Hall			6,272
National Garden Scheme		(2,700)	62,300
Practical Skills Day		6,195	6,765
Workshops		21,026	12,250
Tours		1,460
Visits		1,414	887
George Cadbury Fund		9,600	9,400
Stanley Smith Fund		14,550
		56,195	102,524
Other income
Tax recovered on gift aid		8,748	12,425
Total incoming resources		200,442	254,326
EXPENDITURE
Other trading activities
Stock for resale		165	507
Investment management	costs
Portfolio management		62	56
Charitable activities
Travelling expenses - WFGA		9,045	10,485
Workshops, tours and forum		163,941	123,751
		172,986	134,236

for the Year E	nded	31st	December 2023
				2023	2022
Support costs
Management
Advertising				6,801	3,297
Office expenses				2,512	1,701
Equipment				968	51
				10,281	5,049
Finance
Wages				35,871	33,110
Pensions				702	619
Bank charges				3,161	2,830
Accountancy				1,500	1,440
Bookkeeping				1,399	1,200
				42,633	39,199
Other
Rent, rates and insurance				5,268	4,752
Light and heat				695	651
Postage and stationery				3,397	2,425
Sundries				379	802
Broadband &website				1,069	2,266
				10,808	10,896
Governance	costs
Trustees' expenses				2,617	2,056
AGM/meetings				2,533	342
				5,150	2,398
Total resources	expended			242,085	192,341
Net (expenditure)/income			before gains and
losses				(41,643)	61,985
Realised recognised		gains	and losses
Realised gains/(losses)		on	fixed asset investments	3,051	(6,990)
Net (expenditure)/income				(38,592)	54,995