Cknitynumber.. 212989 Brafntrte ind BocklME Publlc Gardens ur4AiIDITED ACCOUNTS FOR THE YEAR KNDED 31112n123 PrÈpired By: M H A¢counlanoy rhv Crnft Windwr tir¢4n Cockfield Bury St Edmund$ IP30 OLY
Br¥intr¢e 4nd Botkkng Publlt Gardens FINAfictAL STATEMENTS FOR THE YEAR ENDED 3J11212O23 TRUSTEES Alrtn Pae Jan)e6 Beitty Bdinda Littler StEphEn Bockett Vones8a S2lltom4uro Mark Cornoll Tolly PritChd Susan Pettwe¢ DrVlll¢e E8de REGISTKRKD OFFICE Holmes & Hills Bocklng End ]Jr•intre¢ CM7 9AJ CHAIUTY NUMBER 212989 ACCOUNTANTS M H AceouTht4n¢y Thr Croft Windsororeon Co¢kfidd ljury StEdmwid8 IP30 QLY p4¢1
Brwlntret Bo¢kingPubll¢ Gardeni ACCOiINTS FOR THE YEAR xf4DED 311A212•23 CONTENrs R¢port of the Tru5tses Indep¢nd¢nt Exrtiner's Stht¢ment Aecollnian¢'8 R¢port stst¢mcnt of Findnciol Activlties Ba12n¢¢ Sheet Notes to the Accoutti8 8t0 12 Derall¢d Stat¢ment of FlnhLKhl Adtvitie5 page 2
Bralntr<t #nd Bo¢klng Pllblle GardÈtt$ FOR THE YKAR ENDED 31112ll023 TRUSTEESI RXTrORT Thc twstttswesent ihdrreport 4cwunts for tho yw ¢md¢d 3111212023 PRINCIPAL ACTIVTIKES Th¢ prhwlpal activity of the chlty iu th¢y¢arund¢rrevECW W28 to provlth gkrden8 forthe bett¥fit of th¢ local community 1$ th¢roforo deemed to be acting forthe public benefit. . STRUCTUBK GOVERNANCE AND MANACEMENT The Chority was ¢5t&blished by 8 tN8tdeed d&d 16 N0mber 1888. This wo$ 14t¢rAm¢nded on the 4 Octobet 2005, 1 Jun¢ 2006. 3 Auguat 2010. 7 Jun¢ 2011 and 7 F¢bruary2012. APPOINTMEI NT AND TRAINING OF TRUSTEES Whenevor th¢ oe¢d tD Appoint a new ttwsleo ri¥o5, wc wfi8Ld¢r suitable candidas from recornmondalioJJ8 and [son41 knowl¢dg¢ aThd mHk¢ a ssk¢lion, We advise the lrteoming Trnsleo of the responlibililiei and l¢gAI obligations of bein8 a TnL&leo. FINANCIAL POSITION AND RESKRVES Tho ov¢roll 1098 wff¢r¢d by the Charity for the year w•8 £2,302 (2022 £24.0881. Thi8 ini¢ude$ tbe accounting jUstMnI for thprecidtion on tho IMpv¢ents to Propetty and th• rItt on inves¢menrs for the yeor of £6,946 ¢ompJr¢d 10 InveBtmellt lo9 iti 2022 of£16,541. A84in this y¢ur ther¢ wots In incr18 in energy ¢o$i$ whi¢h h13 ¢ontributcd to Ihc IOBS P081tion of tho Charity. Tb¢ Ch8rity ha5 avuiloblo re$erve$ at thE Bala¢ Shccl dal¢ of£183,71512022 £186,017). The TrJst¢e& ar¢ of th• opinion thatthe TnLBt hal o J¢¢urn fin9n¢Salpo6ldoll and6Dougb reserves to meet its operat8 E¢livili¢8. RISKMANAGEMENT Tho Tnth5 caTh cottfimi tha¢ th¢y b•v• ¢onJidered rDAjorriskn whidi may ari¥0 ana io thoir opinion. no sigDifLealltri¥k¥ Bro for¢¥¢¢D atth¢ d8t¢ of thls report INDEPENDAKf EXAMINER Th¢ Ind¢pcThdant Bxminer 1$ Mrs MArthts R Hardy MAAT, a partner of M H Accountancy. Thereport wa$ PP5d in aCCDrdunce with the special provisions witbin Part IS of theComp•n1¢9 A¢1 2006. Tbis rcportwas dpprovttd by the BoArd of Tw$ie¢8 on 1810412024 Alan PayJ¢ TsLee
Bralntr¢e 4nd Botklng Publi¢ Ggrdex$ IM)EPFNDENT EXAMINERIS STATEMENT FOR THX YEARENDED 3111212023 INDEpEf4DENT EXAMll¥ER'S REPORT TO THE TRUST£ES OFBRAINTBIE AND BOCKING PUBLIC GARDENS Ir¢porton the accounts ofthB ¢ornpany for tbe year ended 3111ZQ023 . RESPKCTIVE RESPONSIBILITIES OF TRUSTEES AND UATrJINER Th¢ tN81¥es IwhD gro also th¢ diTtctors of Ibe eomppny for tbe pury0s¢8 of company lrtwl are responsible for thc preparalion of th¢ aecourtts. Tho IN%tees eojJsid¢r thHt att audit is UDt required for thi$ under 8ectson 144PI of the Chariti¢% Act 2011 (th9 2011 Act) and th4t an independent ¢xaminadon is neede<L The chftrltys gros8 did not exceed £250,000 and I Am quAiincd to und¢rthkt th¢ ¢XAmiDatioJ by bÈiD8 a qualified tnEmbEr of AAT. Having sot15ficd myvlf ihit the ctwity IB not 8ubject to An audlt widor wmpany IAW And 1$ ¢ligible Ind¢p¢ndcnt arnin&110#, it 18 my responsibility to.. - ¢xamiM th¢ a¢¢thuttts widor 8eLtton 145 of the 2011 Aot. - follow th¢ procedures iald in ihe gen¢rnl DiTeclion8 8iven by tht ChaTIty Commiiilon undw 6cc410Th 14515Xb) of thc 201 l Act; 8Ld - stalo wh¢therpartituiJr rnntlers h8V¢ to my attention. BASIS ofi INDEPENDENT ExANERs STATEMENT My Ex)70t10n carricd oui In accor(18n¢e with scnornl Directiony ¥iv¢ll by the Charity Commi$&ion. An examinulion includés a reviow ofihè arcounting records kopt by th# ch4rity and a comparison of tho PTe%ent¢d witli Iho$e Ti¢ords. 11 Also tncludos ronsid¥r&tion of uny¥ual itoms Ordl0&ur¢S trA th# accounts, 8e¢king ¢xplRnalions from you Hs INBlui cOeming mottw8, The procedur¢8 undertak¢n do u0¢ providtt ail the evlden4o that would be r¢quir¢d Ill on audit, and c0tt8equ¢Thtly no opinion i¥ 8iveD a8 w whDth¢r the accounts pr¢g¢nt a.true atjd hirview" and the repDrt 1$ Ilmit¢d to th05c matter8 sel out in th¢ statemont bclow.
BrAlntre¢ and Bo¢klNg Pubjlt Gardexs INDEr4DENT EXAMINERtS STATEMENT FOR TIKE YEAR ENDED 3111212023 INDXPEfiDENT EXAMINERS STATEMENr Inconn¢dion with Th)y ex¥nInl0 no matlerbas to my att¢ntion.' (l) whLch 8IW¢8 me reasonable eaux to bdi¢v¢ tbat in ally material re¥pe¢tthg Lwuirem¢nts'. . to k¢Ep accounliThB re¢ord8 in accord8nee with $tion 386 of the Companie8 A¢t2006; and - to prepare accounts whtrh aGrord with tho accountitig rtcords. comply with thu OUntIng requircmellts of settioTh 396 of the Companies A¢t 2006 and with the mcthods wiuciplo5 of the Statemettt of R¢commended Prod1. A¢coullthig Hnd Reporting by CJJatiti¢S havenot b¢¢n tll¢t: or (21 lo whioh, kn my opinltsn, attention should bc drAw irl ordertD ¢nable a properuttdtrstlnding of a¢couDra to b¢ r¢4¢h¢d Dllte.. 0910¥ /z+ M H ACcota¢Y Th¢ Croft WlndsDrGreell Cockfici4 Bury St Edmunds IP30 OLY 01284827054 page 5
Bralntree And Bocklng Pubjte GIreS StateDwit ofFlnallclsl Activltle5 ror theyur ended 311121202] 2023 2022 Unrestrieted Re5trktsd fundi runds Totwl rtrlol IDcomt Incomo from s¢rated Sjnds Donations and I¥¥1¢S Income froTnlnv¢5tments Totsi Jn¢omt ¢nthiwments Expen1¢$ Costs of g¢n¢rnting fiujth Bxpendityr¢ on Charitable &clivi¢i¢s TotAI Kxpen5ei Net g4ins OJL Invtitm¢nts N¢tYh¢orne 44,396 44,396 14.600 58,996 47,804 14,800 62.604 58,996 61.298 61,298 61298 8tf,fj92 61 98 86.692 (2,302) 12.302) (24,088) Gilm(lO81¢1) on rviluattfytt of nxod aM¢its Nrt moveth¢ntln funds: Net In¢oJn¢ for the year Total fiJrtd% brought forword fuhdo ¢arrled f•rw*rd 12,302) 186,017 183 715 (2.302) B4,088) 186,Q17 2JO,105 183 715 186,017 This slalem¢ni of fIrcial 8clivilie8 includ¢1 all gain8 8nd loBies re0018¢d In tho yMr. All i[K0 and expendltut# d¢riY¢ from ¢ontthuitiu a¢dvlrS¢6 page 6
Bt•ill¢rte Bo¢klagPublic GAr(IrD5 BALANCE SHEET AT 31n2n023 2023 2022 Notes FIXED ASSETS Tansibl¢ a58cts 18.284 20,806 CURRENT ASSETS JnVcstmts Cash atbaok And inbgnd 161,761 9.063 170,824 5,393 J54,8J3 18,202 173,L775 7.924 CREDITORS: Amounts fAlllng withln oneyexr NXT CURRENT ASS£TS TOTAL ASSETS LESS CURRENT LIABJLITIES 165.431 183.715 165,JJJ 186,017 CAPITAL AND RESER Unre¥trltted thndi General fvnd 183,715 183,715 18&017 JI6,QJ7 For th¢ y¢Jr ¢ndlng 3111212023 the ¢omptsnyw48 ¢ntitlcd lo mPtIon unders¢Ctlon 477 of ih¢ Comp•Dies Act 2006 relatlng 10 8m411 comp5. The membcLY h8v¢ not r<quired the company to oblain uydit in a¢rordanc¢ with section 476 of the Compottlett AOL 2006, Th¢ dircrlors acknowlod¥o th¢iT responsibilitios for Mmplying with IhL4 rLqui¢llts of dJ¢ Acl with rcBPCCt to 2tt0uttllnK retords 4Trd thB wepBration of Thes¢ account8 hav¢b¢¢n preped in ll¢¢OTdance with the provision8 ippliclblo to mpatIl¢S 5ubJectto the $mo11 ¢oropAni¢8 r¢8lm ApproY4d by the board oftruthu on 18104n024 &lgntd on thelr behAir by Al•M PHym¢ TNgle(t p&g¢ 7
Br*ltt¢rff BDckinKPubll¢ GardeD NOTES TO THE ACCOtrt FOR THE YKAR KNDED 31112r2023 I, ACCOUNTING POLICIES II. BA8ts Of Aetountlllg Th¢ aoll have b¢¢nprtpor¢dundcr iho historical Eostconv¢ntlon. The iccount& hBv¢ been prepared itt att4)rd4n¢¢ wilh FRSI02-The Fin8neial Koportill8 Standard hpplicllble inth¢ UKBnd Republi¢ of Jrel8thd ittd thc Comp8nie8 Act2006 4nd thequErQMenls orth¢ SIR1¢t of REcommended Praetiee, Accounting and RtportiDB by CharitS¢9. Ib. IllMIng R080urt All in¢Lirning resources am included OTh IILV Sljtement of Financi41 A¢iivili¢5 whcn the charity IB le8811y entill¢d to the illcome and tho amouni ¢8rt be quin¢ifi¥d with re88onable aecurocy. 1¢. Rcsourcos Expertd¢d BxpcndltyT¢ IB accounted for tyn In w¢ruals b4sis and been clwlfl¢d und¢r heading4 thit aggregate dll eo8t rclut¢d to th¢ cal¢gory. Whoro cost$ Lannoi b¢ dlreDtly oltribllted to partioulw hoadiny Ih¢y hav¢ been ttllooatcd to 2Ctlvlile$ on u bo8i8 consistent with lh¢ u$¢ ufrcBOUW¢6. Id. Altocallnn And Apportlonmèttt OICoJts All co¥t¥ r¢J•te 10 thv iin8ie activity of the chtsdt4blo wmpaDy And are Tecoglli8ed aceorthn81y. It. FuDd AuollnllThi U[3CtOd IndS can bo uscd in •¢¢ordJn¢¢ with the charithble objectives attb¢dTicrnilon •f tILe tThs1¢48. Re3tri¢tsd thnds cRn only be used forpartieIVrOs¢led PUTposg¥ withitl the ebits of the ¢hwity. R¢4tsi¢i1008 Afi$4 wh¢n Bpe¥ifigd by the doj ¢rwh¢n 8re rAlsed for particularrestricted PUTpo$e¥. De5i8lllltedt)Jnds Ire s¢t a5id# bythe thteeS out of untestricted llenernl fimds forth¢ 8p¢¢ifi¢ thMr¢pury)DSt8 orprnjKts. psge 8
Br4lntr¢e and Bocklng Publ1¢ Garde] 2. DIREcfoRS AND EMPLOYEES Particulors of ¢mployecs {inchLdiThg director8} ar¢ thovrn bolow.. Brnploy¢e costs durins th¢ y¢aT amounted to: 2023 2022 W8g¢u and salaries 6,333 6,333 7,400 7.400 The llverage weekiynumb¢r8 of cmployees durin8 the yearwere 18 follow8.. 2123 2022 Jyo. kfanllg¢m¢nt and thini8tratio 3. EMPLOYEES 2023 No. 2022 Avprag¢ number of employ 4. TANCIBLE FIXED ASSffS Improvemonti ¢0 Prop¢rty Tot Cost At0110112023 At 3111212023 Doprttlthtlon At 0110112023 Forthe y¢ar At31112Q023 N¢t Book Amounts At 3111V2023 46,190 46,190 46,190 46,190 2J,324 25,324 27,906 27,906 182B4 20,866 18,284 20,866 At 3111212022 pagp 9
BTalntree4nd Borking Pllbllc Gardens 5. CtJRRENT ASSETINVESTMErfrs 2013 2022 Listed itivestm¢nts. UK 161,761 J54,813 154,813 . CREDn'oRS: AMOUNTS FALLING DUE ITrITHIN YEAR 2023 2022 Trad¢ orndiloTS Taxation And aoDi41 ¥¢¢urity Other¢r¢diio 3.016 2360 7,924 7.924 7. UNRESThICTED FUNDS Brought ltt¢omln¢ Outgothi Tr•M8f•rs forwArd ruour¢H Yer¢0* Cgrrled forward (er fjJThd 186,017 186.017 58,997 61.299 183,715 183715 & RESTIUCTED FUNDS Brought Incomlng Outgolng TrAn8ft forward resollrc¢& resources Carrlod forwArd 9. RELATED PARTYTRANSACTIONS Th¢r¢ w¢r¢ no lat¢d PrtY tr4ns&¢tions in th¢ yw. No Trustee received 4ndrvJnuneTAtion dyTin8 tb¢ year in theirrolepurely 9£ atrustse. pwlo
Bralntree #nd Bocklng Pllb]i¢ G*Td¢n¥ IncomyJJgRe3ources ror the yr endEd 3111212023 2023 2012 Incomlllg ruour¢es Incomlngresollrtts from generated funds IntOts Friend8 of the pubilc gardon$ B¢qu Oth¢r donetLiJn5 Grants lftaid Spoll$or5hip 1filt Llttl¢ l¢gs day Family doy lopon Air cinem41 liv¢ ovts Christmas draw Mu8lG fesuval Cl899ic ¢grshow T¢tuJiJ Misr¢llaneouB Donation8 post 4.gJo JO.700 3JS) 2,50 J.243 8.8QO 1,359 380 3.888 4,710 4,818 2,40J J,SOJ 955 6,551 2.691 1.86S 2,120 7,000 9,421 3210 2228 44.396 47,804 44,396 47,804 Jllvestm¢llt Ancome coff 8hop r¢ntal income 14,600 11,800 14,600 14,800 14.600 14,&00 58,996 62.604 page 11
BrAilltrtr Bo¢kSng PDbUc Ggrdeny Expcll9Q¥ for the yehr ¢nded3V1212023 2023 2022 Exptll Costs of generlting fundi Ch4rlt#ble Aetlviti¢s Exp¢n4¢s attribut¢d to tiutdraistD8 events Rates water Insuranee HcatAnd liBht GordertlDg h(aintenarJc¢ and equipm¢nt Self employed w4rden Wd¢Th 88lary A¢oountan¢y fec8 Independent examiDatlon Websito costs Bank cbarges Sundry ¢xpons Deprcciatiort (Proflt) ILo88 on oth¢r inve#tmpnt8 2,401 1,710 2,990 14.079 28,675 4.293 4.000 2J33 870 660 2,289 5,216 964 3.299 9,912 24,436 13,370 7,400 702 870 PJ8 4P 433 2,5J2 1,363 2,582 61298 86,092 61,298 86.692 pHg¢ 12