Charity numkr.. 212989 Brairttrte Bo¢king Public G*rdenJ UNAliDITED ACCOUN'I'S bOR THE YEAR ENDKD 3111212025 Pr¢pllrcd By.. M H A¢countan¢y The Crott Windsor Grcen Co¢kfield Bury 51 Edmunds IP30 OLY
BNintrce gnd Borking Publit G4rden$ FINANCIAL STATEMFNTS FOR THEYEAR ENDLD311I212025 TRUSTEES Al8n Paync St¢ph¢n B¢ckett VHn¢558 Santomauro Linda Campbell Flunl Tony Prilchard Susan P¢Tlwee DT Vincc Eadc REGIS'I'ERED OFFIC.E 43 Rocksng End Blsi1ree CM7 9AE CHARITY NUMBER 212989 ACCOVNTAprrs M H AOUntanCY Th¢ Croft windsorCen Coekf*ld Bury St Edmunds IP30 OLY page I
BrAihtr¢t Botklng Publle Garden5 ,ICCOIIYTS FOR THE I'Tr:AR LNDF.D 3111212025 CONTF.NTS P4g¢ Rert of thc TTUStee8 Independent Exllminerfs statennI StsiementofFinanci81 Activities Bai4ncc Sh¢et Notss 10 the Aceounts Detailed Sialemenl of FinanciRI A¢tivili¢5 pgge 2
BrAintrte Boeking Publie Gard¢ns FOR THE YEAR EYDED 31112ll025 TRVSTEES, REPORT The trustees present their rert and COunts for thc ycaT cndcd 3111212025 PRINCIPAL AcfiviTIES Thc principal acliviiy ofihe chariiy in ihe year under Teview wlls lo PTovi& gardcns forthe benefii ofihe 10¢41 cumtnunity and is therefoTe deemcd to be acting forihe public ner11. STRucfuRE GOVF.RNANCE AND MANAGEMENT Th¢ Ch2rity w85 ¢518blish¢d by a trusl deed datrd 16 NOVemr 1888. This WB5 later amendcd on the 4 Ocioixr 2005. 1 June 2006, 3 August 2010. 7 June 2011 Rnd 7 February 2012. APPOINTMENT AND TRAININf. OF TRIISTFF Whencvcr the necd io appoint s neiv Irusiee arises. we cimsid¢r $uiiabl¢ candid0$ from Tecornmendations and rKTsonal knowlcdgc and make selection. We advise the inwming TrU$t ofihe re8ponsibililie5 snd legal obligaiions of18 A Trustee. FINANCIAL POSITION AND RF.SF.RVF.S The overall profil generaied by the Cknrily forthe year w&s £44.67812024- £29.2491. This in1¢Ie$ the Hccounting &dju5tmenl for d¢pr¢ciation on th¢ Improvements lo Property and the Telurn on invcsimenis forih¢ yearof£14.117 comparcd to a return on invesimenis in 2024 of £6.392. The ChÈrity has svailable Te5erves &1 the SJK¢t da of£257.64212024 £212.9641. 11sc TrustC¢5 ar¢ of ihe opinion thai lh¢ TruM hLS a se¢uTe finBncial tx)511ion Rnd ewugh rcs¢rves to meet isopernting tivitie RISK MANAGEMENT Thc Trusl¢c5 can confim that thcy bavc eonsi(lered major risk5 which tnRy gris¢ and in Ih¢iT opinion, no si8nificani Tisks are foTeseen at th2 thte of this report. INDEPENDANT EXAMINER 'rhe IhdewLd8ni Exsminer 1$ Mr5 Martha R Ilardy MAAT, a partn¢T ofm H A¢¢ounian¢y. Th¢ T¢Wrt wa5 pr¢par¢d in aCCOTdance wilh the 5claI provi510115 wiihin Part 15 ofihc Companics Act 2006. Thi5 rE]MTrrt wa5 approved by Ihc Bogrd of Trustrcs 2210412026 Alan Pllyne Tnjslee Poge 3
BrRintrtt *nd Bo¢king Publit Girden5 INDEPF.NDF.NT FXAMINER'8 %YATEMLNr bOR'I'HE YEAR ENDED 31112n025 INDEPENDEwf EXAMINER'S REPORT TO THE'I'RIISI"EES OF BRAINTREE AND BOCKING PUBLIC GARDENS I report on Ik account5 ofihe (yjmpany for lh¢ y¢&r ¢nd¢d 3111212025. RFSPEcfivE RESPONSIBILITIES OF TRIISTEES AND EXAMJNFR Thc trus18 (who are also the directors ofihe Lompan). for th¢ puSe5 01-cotnpAny laiv) arl, roStn51b1¢ for th¢ prcparnlion ofihe ll¢ctrurtts. I'he trust¢¢5 wn5Ld¢r ihal lln Hudil is nol r¢quired for thi5 YCHT under S11N 144121 orth¢ Chwitics Act 2011 (th2 2011 Aeii and Ihat an ind¢p¢nd¢nl examination is nccdcd. Th¢ dwity's gT055 incom¢ did not ¢xceed £2SO.000 Hnd I xm qualified 10 underthkc th¢ exllminlllion by being ll qualified memberof AAT. Having saiisfjcd mysclf ihai the charity is noi subj¢¢l lo an Budit undcr ¢ompany law and 15 cli8ibl¢ for independ2ni exsminaiion. Ll is my r¢sroo5ibilit) lo- - the accounts under section 145 of the 2011 A¢i'. rollow the pr(KeduTe5 lllid down in the gerteT#I Directions given by th¢ Charity Commi55ion under (10 14515Xb}ofihe 2011 A¢l- and siaic whciher particular mattcrs havc ¢om¢ w my allcnlion. BASJS OF INDEPE1%DET EXAMINLRS STATEMLN'T My cx4llninaiion iYL8 ¢Rrried out in ac¢ordancc wilh gcncrnl DiT¢Ctions given by ihe Chirity Commission. An cx8mination includes a review of the acwuniing r¢rdS k¢pi by Ihc chorit). and a compari50n ofihc aLxounis prL'sL'nicd wilh those rccords. 11 lllso includL¥ consideration ofwjy unusual itcmsor disclosurs in the and Seeking explanaiions from you US iTuslees conceming any such tnall¢lS. Th¢ proc¢dur¢s und¢rtak¢n do noi provide 811 the evidence ihal ivould requir¢d in lludiL and consequently rto opinion is giv¢n 4s to whether lh¢ arcounls present a.true and fair vieiv" ond the re1 is limii¢d 10 ihose mlliieTS sel oul in the siaiemeni bclow. INDEPENDEr EXAMINERS STATEMENT In wnn¢ctiOD Wkih my ¢xoJninHtion, no rnaiier ha5 come 10 my aitention.. 111 which giwes mc Ye1b1¢ ¢8uge 10 kli¢v¢ Ihui in un) mRterilll rcspe¢i th¢ r¢qlli¥¥'m¢nts'. - keLp awounling r¢cord4 in aCCOTdanc¢ with s¢¢lion 386 of ihc Companics Act 2006: lo prcpgre accounts which accord wilh the lltcourtling retord& comply wilh th¢ aCCOUttling re4uiremethis of section 396 of the Compantes Act 2006 and wilh lh¢ mcthod% and principl¢s ofih¢ Slatrrnent ofKecommcnded Prnci$'. AOUntIng and ReportinB by Chariiies page 4
Br*intr¢e Bocklng Public Gard¢n$ INDEPEliDEf EXAMIYER'S STATEMENT FOR THE YEAR EYIDKD J1112a025 noi been mel or 121 to which. in my opinioJL all¢ntion should bo drawn in orderto enable a prop¢r understsnding ofihe Rccounts kn b¢ rcached Date.. M Fl Accounlan¢y The CToft Wind50r Green Cockfield Bury Si Edmunds IP30 OLY 01284827054 page 5
BrAihtrte and Bo¢king Publi¢ G•T4ens Statement ofFi1ClaI Activiti¢s for Ib¢ y¢ir onded 3111212025 2025 2024 Unrestricted Rtsirieted fylld5 Totsl Toial Income from 8enordd funds Don8lions and l¢8acies Income from Invcsimenls 79.079 10.656 79,079 10.656 89,735 68,451 16,Q85 B4.530 Total Income elldowmtnts Expense5 Costs ofg¢n¢raling fndS Ex[ndIturL. ort Churiiable a¢iiviiies I'0il EAPthsts N¢1 %aiDg OD illvestments Nei Income 45,057 45,057 45,057 55.287 55.287 44,678 44,678 29,249 G•Ill(lo5eS1 oll rtvaluAtion of fiied asse5ts Net Tnovement ID funds- N¢l in¢ornt for th£ yoar Total funds broughi forward Net fund5 carried fonyird 44,678 212.964 44.678 29.249 212.964 183.715 2S7,642 212.964 This tement of finart¢ial adiviiies includcs all 8aLns ond Sosses ronised in th2 year. All inLX)tne and expenditure dcrivc from toniiLuin8 8¢1iviiies page 6
Brainlret Botking Publi¢ Gardt BAL4NCE SHEEf AT 31112r202q 2025 2024 Notes FIXED ASSETS Tangibl¢ 13.120 15.7112 C[1RRFr ASSETS Inveslments 172.270 74.369 246.639 158. 153 41.356 199,509 2.247 Cash a¢ bank and in hand CREDITORS- Atnounts falling vithin one year NET CURRENI. ASSETS TOTAL ASSETS LESS CIIRREf4T LIABJLITIES 244.522 257,642 197.262 212.964 CAPITAL AND RESERVES Unr¢stricted funds G¢n¢rdl fund 257.642 257.642 212.964 212.964 For th¢ yearending 3111212025 ihe cotnplln) W85 ¢nlillcd w cxempiion under Section 477 ofihc Companie5 Aci 2006 relating lo small companies. The Jnembers hav¢ nol f¢qUiT¢d the companv 10 obknin lln adi1 in accordance iviih 5CCtion 476 ofihe com$¢$ Act 2006. The directors a¢knowl¢dge their restx)nsibiliiies for complying iviih the rcquir¢mcnts of the Act wilh resrw to accountin8 reeords and the ppHtion ofaccounts. These accottnts hAve be¢n pr¢parcd in accordancc with the provi4ioJs4 applicable lo compan1¢5 subj¢ct lo the small comparties regime. Approved by the bollrd of trust¢e$ OD 2210412026 ond Jigncd on their btTrLalf by Alan Payne Tru5t¢¢ page 7
Br4iDtrce and Bo¢king Publit G•rdens NOTES TO THE ACC.OIINTS FOR THF YF.AR ENDED Jlll2r2025 J. ACCOUNTING POLICIES l. Bsi4 Of A¢eountillg 'The acwunis have becn prcparcd und¢T th¢ hi51oriclll CO conveniion. The accounts hav¢ bE¢Tr prcpared in llccordancc Niih FRS102- The Finllncittl ReFx)rtin8 SthndaTd applicable in the UK and Rcpublic of IrelaDd and th¢ Companies Act 2006 and the quITementS ofthc Slaicmenl of Rv£ommLndcd Pra¢lic¢, AOUntIng llnd Keportrn8 by Ch8ri1i¢s. I Ihetsming Resources All incoming resources inLluded on ihc Slal¢m¢nt of Fin#n¢ial Activili¢s wh¢n the chllrity is Icgally eniiilcd w the incotne and the omouni can be quantified wilh r¢a50nable accuracy. IL Re%ource5 bxpcnded Exp¢ndi¢ure i5 aCCOUrtlcd for on accruals basis and ha5 been c[lfied und¢T hcadings that 14gTegalt ill wsi rclaied io the clllegory. Where 51s cann be di]e¢ily aiiribuied 10 psrticular heading5 Ihey hllve been allocai¢d lo activities on & ba5l5 consiststhl wilh th¢ use Orresour8. Id. AlloutiOD And ApporliDnmtnt Of Costs All costs relofr 10 th¢ singlc activity oftk ¢h8ritsb12 cOMnI and are T¢CO8nised accordin81y. 14 Vund Accountih8 Urtrtsirictrd funds can be used in accordHncc with th¢ chariwble obj¢ctivessLt the dis¢r¢iion of thc trust¢¢& Resirici¢d funds can only be used for partiLular rtsiricicd pur$ withirt the objccls ofih¢ ch8r2ty. Re51ri¢iiotL8 ariye when 5p¢¢ifiEd by the donor orwhen funds ate Taised forparticular wsiricled puqN)%5. D¢5ignsted funds Ère funds sci &sid¢ by lh¢ trusie¢s out of unTestri¢ied 8encral funds for the specific fuiurc purposcs or projects. pag¢ 8
Bralntrtt ld Bo¢kiDg Publlt G*rdcns 2. DIREcfoRS AND EMPLOYEES ParticulaTsofemployees lin¢ludin8 dI¢tr5) arc shown klow.. Cmploy¢c ¢osts durin8 the y¢ar amounted to.. 2025 21J24 Wages #nd 5lllaries 7.248 7.248 7.000 The ttvern8e wrekly numbers of employees during th¢ year wcrc as folloM%: 2025 2Q24 ManHgement and adminimrdiiort 3. LMPLOYEKS 2025 2n24 Aver88e numkrofetnploy¢¢5 4. TANCJBLE FIXED ASSETS Ptsnt ¥nd Ma¢hlntry Total Cost AI 0110112025 Al 31112r2025 46.190 46.190 46.190 46,190 Dtprcciation Ai oiioir2023 Forthe year At 3111212025 30,488 2.582 33,070 30.488 2.582 33,070 Book Amounts At 3111212025 13,120 At 31112r2024 15,702 15.702 page 9
BrAihtret Bo¢king Publi¢ Grd¢ns 5. CuRREr ASSET INVESTMENTS 2025 2024 Li¢d inv¢stmetLt$- UK 172,27 172,270 158. li3 158.153 6. CREDITORS: AMOUNTS FALLIP4G DVE WITIIIN ONE YEAR 2025 2Q24 Trade creditors T8x4tion llnd social security Oth¢r cr¢dilors J40 117 1.990 2.247 122 1.995 2,117 7. UNRESTRICI'kD FUNDS Brought ID¢Omi8 OutKoln8 Tr#nsftrs fornxrd re$our¢e4 resou¢1 forw*rd G¢n¢rnl fund 212.964 89.734 145.0561 145.0561 257.642 257,642 212.964 89.734 . RESTRICTED FUNDS Brought Incoming Oultoittg Ttxnsftrs fonvlrd resources re$our¢¢5 forwird page 10
Brailltree And Bo¢king Publlt GArd¢ns 9. RELATED PARTY TRANSACTIONS Th¢re w¢ff r¢lat¢d party Irdn%&ciion% in the year. No TnJst¢c reccived and Muner2¢10n during the ycar in th¢ir Tole purely as a trustee. pagc 11
BrAintrtt Bo¢kin¢ Public GArdtns IntotDing Resources for the ye*r 31112n025 2025 2Q24 IDtomin% resources ltttorning resourcts from g¢ntrnted fundj ltttom Fricnds of the public 8Ardens Otherdonalions Dona¢ions- S¢umpy Trust Gyants Gift aid Cortx)rRle SPDll50r5 Events- little legs festÈval Christm&s r&ffl¢ Ivenls- re1VIl in the 8llrdEn Events- classic cllr show Tenrt15 Courts Miscell8ncou5 Donlltion5 [l Events- Chri5tsnos m4rk 6.467 9.380 29,99(1 6.850 1.500 24.99Q 1.51JQ J,610 1.8QrP 4.JlJO 2.520 7,IlnO 7.431 4.558 1.290 396 2,500 1.338 5,000 3,0(10 1.294 8,0(10 6.210 4.236 970 473 2.721 79.079 68.451 79.079 66,451 lllvtstment Income Coffee Shop Tenknl income 10,656 16.085 10.656 16,085 10.656 16.IP85 89.735 84.536 p4e 12
Br*itttree Botking Public G&rden Exp¢Trs¢s ror the year cDded 31112n025 2025 2024 Exp¢n5es Costs of gener4tiDg fullds Charitxblc ActivitiC5 Exp¢nsL'S a1iribud 10 fund Taising cv¢nts 3.037 3.950 4.025 1.552 4,446 27.470 1.54 9.685 3.831 761 7.377 24.339 Insuranc¢ PTorKr(y- scrvice5 PrOrtY- m2intenanc¢ and pai Garden. 5¢TViC¢S F 11 Gardcn- mainien$n¢e and wair Warden saJBry Accounisn¢y fees ldependellt cxamitlalion Websilc ¢OSIS MiSlIaneOUS Deprc¢ialion Profil on oihei invesimethls 633 7,248 425 660 2.462 633 7.ono 60n 06n 2.208 465 2.582 (0.392) 55.287 2.582 45.057 45,057 55.287 page 13