GARDENING FOR DISABLED TRUST TRUSTEES, ANNUAL REPORT ACCOUNTS For Year Ended 31.12.2023 Adapting Gardens, Changing Lives, Defying Disability since 1968 Charity number 255066
Gardening with Disabilities Trust Annual Report and Accounts for the year ended 31 December 2023
Reference and administrative Details
Registered Charity 255066 (registered in England) Patron Sir Roddy Llewellyn President Alan Titchmarsh Trustees Richard Capewell Chairman Paul Brown (died March 2024) Susan Clement Davies (appointed October 2023) Stephanie Donaldson Sarah Keeling Penny Knapman Mark Lane John Mankelow Susan Medway (appointed October 2023) Felicity Seton Executive Committee Felicity Seton Chairman Angela Goddard Secretary Paul Brown Treasurer (died March 2024) Heather Fooks (honorary) Rosemary Kefford (resigned December 2023) Jess Bruce Lockhart Anna Mathews Sarah Peters Justine Stringer
Principal office P.O. Box 285 Tunbridge Wells Kent TN2 9JD Website www.gardeningwithdisabilitiestrust.org.uk Independent Examiner Sam Wells FCA CTA Lindeyer Francis Ferguson Limited North House, 198 High Street Tonbridge, Kent TN9 1BE
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Gardening with Disabili1es Trust Trustees’ and Execu1ve CommiEee Report
The Trustees and ExecuQve CommiZee present their annual report and accounts for the year ended 31 December 2023. The trustees confirm that the financial statements have been prepared in accordance with the accounQng policies set out in note 1 to the accounts and comply with the charity’s consQtuQon, the ChariQes Act 2011 and the second ediQon of the Statement of Recommended PracQce applicable to chariQes preparing their accounts in accordance with the Financial ReporQng Standard applicable in the UK and Republic of Ireland (SORP FRS 102). The Legal and AdministraQve informaQon on page 2 forms part of this report.
Objec1ves
The object of the charity is the relief of suffering and distress of people with disabiliQes by enabling them to take an acQve part in gardening and other leisure acQviQes.
StruMure, Governance and Management
Gardening with DisabiliQes Trust is governed by a ConsQtuQon and Rules adopted on registraQon as a charity on 11 March 1968, amended on 4 May 1988, 9 April 2019 and 14 January 2021.
Trustees are appointed by resoluQon of the Trustees, following recommendaQon by the Chairman. The Trustees meet at least twice a year and receive a report from the ExecuQve CommiZee on the operaQons of the Trust. The Trustees have delegated day-to-day management of the affairs of the Trust to an ExecuQve CommiZee who meet monthly. The Trustees and ExecuQve CommiZee of the charity are detailed on page 2 of this report. The charity has no staff. The services of the ExecuQve CommiZee are voluntary.
Funds are raised by appeal to charitable trusts and foundaQons and by events organised by the ExecuQve CommiZee.
Public Benefit
The Trustees have complied with the duty in secQon 17 of the ChariQes Act 2011 to have due regard to public benefit guidance published by the Charity Commission. The acQviQes described in this report have been undertaken for the public benefit and in pursuit of the charity’s objects.
The Trust is an enQrely voluntary organisaQon and relies on the energy and determinaQon of the Trustees and ExecuQve CommiZee. Run from the Weald of Kent, the Trust gives small grants to people and insQtuQons all over the United Kingdom in order that they may conQnue to garden despite advancing illness, age or disability whether mental or physical. The annual income is spent judiciously and ocen transforms the recipient as well as the garden, replacing a source of frustraQon with a valuable therapy and sense of saQsfacQon.
ARievements and Performance
The Trust has had another busy year with a high demand for grants. In part this reflects a catch up from the disrupQon of the pandemic, but it also reflects the increasing awareness of the benefits gardening can bring to those with disabiliQes. We have been able to help many gardeners back into their plots assisQng the magic of making things grow.
We have given 100 grants (2022 104 grants) at an average of £472.55 (2022 £506) for a total of £47,255.42. Some grants are given to insQtuQons, to enable gardening for their residents with disabiliQes whether physical or mental; accordingly, we esQmate the number of people benefigng from our grants exceeds 1,200. The vast majority of beneficiaries are people whose
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Gardening with Disabili1es Trust Trustees’ and Execu1ve CommiEee Report
enthusiasm for gardening remains undimmed but whose physical or mental limitaQons now demand substanQal and costly changes to adapt their garden. Most of the projects have taken the minimum from our Trust. The basic materials alone have been funded, but usually friends, family and volunteers have all been pleased to help to create a special sanctuary for the individual or insQtuQon. Our upper limit for grants to individuals is £1,000; it is £1,500 for schools, clubs and insQtuQons.
A passion for plants and the care they need are real diversions from the gruelling demands of many chronic illnesses. Whatever the weather or the economy may be doing, reading, choosing and planning for the gardening season to come surely helps. Gardening is a simple pleasure and gives us all an opportunity to escape from the confines of the house and wheelchair into an independent world where disability makes no odds. Encouragement, ideas and informaQon give confidence to work wonders with a daunQng patch. Money is a vital component and one where the Trust is pleased to help.
Fundraising and Dona1ons
We have had four main fund-raising events during 2023 - a bridge evening, two open garden events, and a Plant Fair. The laZer, our major fund-raising event of the year, raised £5,202. We are grateful to those who opened their gardens and those who contributed their Qme for our events. In total fundraising generated gross income of £12,919 with costs of £5,252 (mostly the cost of running the bridge evening).
We are very appreciaQve of our major donors which included: Savannah Trust, The 29[th ] May Charitable Trust, The Worshipful Company of Gardeners; Stoneturn LLP and the Swire FoundaQon. We were extremely fortunate to receive a substanQal legacy of £20,000. As always, the bedrock of our income is the contribuQon of the many people who made donaQons, bought our Cugngs book, or paid to aZend our events. We owe an enormous debt of graQtude to all those who supported us – our thanks to them
Risks
We are very conscious of the dependency we have on the Qme, enthusiasm and ability of the CommiZee members to manage the day-to-day business of giving grants and organising fundraising events.
Our procedures have shown evidence of suspected fraud aZempts. We have Qghtened our controls and have taken the advice of an expert to reduce risk sQll further.
Financial Review
We have ended the financial year with an operaQng surplus of £18,145 and investment losses of £5,244, giving an overall surplus of £12,901. This unplanned surplus was wholly due to the unexpected receipt of a legacy late in the year, without which the charity would have conQnued to make a loss in the region of £7,000.
Total income before investment losses amounted to £71,999 of which donaQons totalled £32,554 (2022 £29,390). Total costs were £53,654 of which grants totalled £47,255 (2022 £52,695). Our administraQon expenditure, excluding fund-raising expenses, fell to £1,147 (2022 £6,548) and will remain under close control.
Reserves
Our reserves of £155,085 (2022 £142,184) are all unrestricted funds, held to meet future grant funding requirements. Our aim is to generate sufficient income each year to cover our costs
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Gardening with Disabili1es Trust Trustees’ and Execu1ve CommiEee Report
whilst recognising that it is prudent to also maintain an adequate liquidity buffer. The reserves are represented in part by investments in two mutual funds, which the Trustees intend to retain for the long term.
Statement of TruUees’ and Management CommiEee Responsibili1es
The Trustees and ExecuQve CommiZee are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom AccounQng Standards (United Kingdom Generally Accepted AccounQng pracQce). The law applicable to chariQes in England and Wales requires the Trustees and ExecuQve CommiZee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and the incoming resources and applicaQon of resources of the charity for that period. In preparing these financial statements, the Trustees and ExecuQve CommiZee are required to:
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select suitable accounQng policies and then apply them consistently;
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observe the methods and principles of the ChariQes SORP;
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make judgements and esQmates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will conQnue in business.
The Trustees and ExecuQve CommiZee are responsible for keeping proper accounQng records that disclose with reasonable accuracy at any Qme the financial posiQon of the charity and enable them to ensure that the financial statements comply with the ChariQes Act 2011, the Charity (Accounts and Reports) RegulaQons 2008 and the provisions of the charity’s consQtuQon. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevenQon and detecQon of fraud and other irregulariQes.
The Trustees and ExecuQve CommiZee are responsible for the maintenance and integrity of the charity and financial informaQon included on the charity’s website.
Signed on behalf of the Trustees: Signed on behalf of the ExecuQve CommiZee:
Richard Capewell Felicity Seton Chairman Chairman
1 August 2024
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Report of the Independent Examiner to the Trustees of Gardening with Disabilities Trust
I report to the trustees on my examination of the accounts of Gardening with Disabilities Trust (‘the Charity’) for the year ended 31 December 2023.
Responsibilities and basis of report
As the Charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Sam Wells FCA CTA Lindeyer Francis Ferguson Limited
Dated: 1 August 2024
Chartered Accountants North House 198 High Street Tonbridge Kent TN9 1BE
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GARDENING FOR DISABLED TRUST Statement of Financial Activities For the Year ended 31 December 2023
| Income from: Donations Legacies Fund-raising events (Note 1) Dividends & Interest from investments Total Income Expenditure on: Fund raising events (note 2) Charitable activities: Grants (note 3) Other Costs Total Expenditure Net (losses) on investments Net Income (Expenditure) Reconciliation of funds: Funds brought forward Funds carried forward |
2023 2023 2023 2022 Unrestricted Restricted General Fund Prudence Trust Fund Total Funds Total Funds £ £ £ £ 17,554 15,000 32,554 29,390 20,000 - 20,000 1,000 12,919 - 12,919 11,563 6,326 - 6,326 5,560 |
|---|---|
| 56,799 15,000 71,799 47,513 |
|
| 5,252 - 5,252 1,924 47,255 - 47,255 52,695 1,147 - 1,147 6,548 |
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| 53,654 - 53,654 61,167 |
|
| (5,244) - (5,244) (8,495) |
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| (2,099) 15,000 12,901 (22,149) 142,184 - 142,184 164,333 |
|
| 140,085 15,000 155,085 142,184 |
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GARDENING FOR DISABLED TRUST Balance Sheet at 31 December 2023
| Fixed assets Investments (note 4) Current assets Bank accounts Petty cash Net Current Assets Net Assets Representing: The General Fund The Prudence Trust Fund Total funds |
2023 2023 2023 2022 £ £ £ £ Unrestricted Restricted General Fund Prudence Trust Fund Total Funds Total Funds 111,391 - 111,391 116,635 |
|---|---|
| 28,692 15,000 43,692 25,547 2 - 2 2 |
|
| 28,694 15,000 43,694 25,549 |
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| 140,085 15,000 155,085 142,184 |
|
| 140,085 - 140,085 142,184 - 15,000 15,000 - |
|
| 140,085 15,000 155,085 142,184 |
These accounts were approved by the trustees on 1 August 2024 and signed on their behalf by:
Richard Capewell Chairman of the Trustees
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GARDENING FOR DISABLED TRUST Notes to the Accounts For the Year ended 31 December 2023
1. Income from Fund raising events
| Plant Fair Donation The Courtyard Chevening Fairlight Hall Raffle Bridge Cuttings Gloves Other Income Gift Aid refund Total income from fund raising events 2. Cost of fund raising events Plant Fair The Courtyard Chevening Fairlight Hall Gloves Bridge Cuttings Other Fund raising costs Total Fund Raising expenses 3. Grants made Grants to individuals Grants to institutions Total grants made 4. Investments Valuation at 1 January 2023 Change in valuation: Unrealised net gain (loss) Valuation at 31 December 2023 Comprising: M&G Charities Property Fund |
2023 2023 2023 2022 Unrestricted Restricted General Fund Prudence Trust Fund Total Funds Total Funds £ £ £ £ 5,202 - 5,202 6,144 - - - 1,378 - - - 1,715 1,300 - 1,300 - 1,974 - 1,974 - 605 - 605 425 3,690 - 3,690 - 25 - 25 180 118 - 118 302 5 - 5 5 - - - 1,414 |
|---|---|
| 12,919 - 12,919 11,563 |
|
| 150 - 150 794 - - - 250 675 - 675 - 130 - 130 - 341 - 341 - 3,461 - 3,461 - 211 - 211 470 284 - 284 410 |
|
| 5,252 - 5,252 1,924 |
|
| 34,294 - 34,294 37,791 12,961 - 12,961 14,904 |
|
| 47,255 - 47,255 52,695 |
|
| 116,635 - 116,635 125,130 (5,244) - (5,244) (8,495) |
|
| 111,391 - 111,391 116,635 |
|
| 49,669 - 49,669 50,864 61,722 - 61,722 65,771 |
|
| 111,391 - 111,391 116,635 |
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Gardening with Disabili1es Trust Notes to the Accounts for the Year ended 31 December 2023
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