GARDENING WITH DISABILITIES TRUST TRUSTEES, ANNUAL REPORT ACCOUNTS For Year Ended 31.12.2024 Adapting Gardens, Changing Lives, Defyin8 Disability since 1968 Charity number 255066 WWW.8ardenln8wlthdlsabllltlestrust.org.uk Annual Report and Accounts for the year ended 31 December 2024 Reference and administrative Details Registered Charity 255066 Iregistered in England) Patron Sir Roddy Llewellyn Trustees Richard Capewell Paul Brown Susan Clement Davies Stephanie Donaldson Sarah Keeling Penny Knapman Mark Lane John Mankelow Sue Medway Felicity Seton Chairman Idled March 20241 Executive Committee Felicity Seton Angela Goddard Paul Brown Collette Barcilon Jane Evert Heather Fooks Jess Bruce Lockhart Anna Mathews Sarah Peters Justine Stringer Chairman Secretary Treasurer Idled March 20241 (Joined May 20241 (Joined May 20241 (Honorary) Iresigned February 20251 Principal office P.0. Box 285 Tunbridge Wells KentTN2 9JD Website www.gardeningwithdisabilitiestrust.org.uk Independent Examiner David Earwicker FCA Brooks Caring Accountants Limited The Studio, I Canons Lane Burgh Heath KT20 6DP The Trustees and Executive Committee present their annual report and accounts for the year ended 31 December 2024. The Trustees confirm that the financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charity s constitution, the Charities Act 2011 and the second edition of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland ISORP FRS 1021. The Legal and Administrative information on page 2 forms part of this report. Objectives The object of the charity is the relief of suffering and distress of people with disabilitie5 bv enabling them to take an active part in gardening and other leisure activities. Structure, Governance and Management Gardening with Disabilities Trust is governed by a Constitution and Rules adopted on registration as a charity on 11 March 1968, amended on 4 May 1988, 9 April 2019 and 14 January 2021. Trustees are appointed by resolution of the Trustees, following recommendation by the Chairman. The Trustees meet at least twice a year and receive a report from the Executive Committee on the operations of the Trust. The Trustees have delegated day-to-dav management of the affairs of the Trust to an Executive Committee who meet monthly. The Trustees and Executive Committee of the charity are detailed on page 2 of this report. The charity has no staff. The services of the Executive Committee are voluntary. Funds are raised by appeal to charitable trusts and foundations and by events organised by the Executive Committee. Publlc Beneflt The Trustees have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. The activities described in this report have been undertaken for the public benefit and in pursuit of the charity'5 objects. The Trust is an entirely voluntary organisation and relies on the energy and determination of the Trustees and Executive Committee. Run from the Weald of Kent, the Trust gives small grants to people and institutions all over the United Kingdom in order that they may continue to garden despite advancing illness, age or disability whether mental or physical. The annual income is spent judiciously and often transforms the recipient as well as the garden, replacing source of frustration with a valuable therapy and sense of satisfaction. Achievements and Performance The Trust has had another busy year with a high demand for grants. In part this reflects a catch up from the disruption of the pandemic. but it also reflects the increasing awareness of the benefits gardening can bring to those with disabilities. We have been able to help many gardeners back into their plots assisting the magic of making things grow. We have given 136 grants12023.' 100 grants) at an average of £39212023.. £4731 for a total of £57,457, and repaid £15,000 to The Prudence Trust, where restricted funds could not be disbursed in accordance with the conditions attached to the original grant. Some grants are given to institutions, to enable gardening for their residents with disabilities whether physical or mental,. accordingly, we estimate the number of people benefitting from our grants exceed5 1,200. The vast majority of beneficiaries are people whose enthusiasm for gardening remains undimmed but whose physical or mental limitations now demand substantial 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 institution. Our upper limit for grants to individuals is £1,000: it is £1,500 for schools, clubs and institutions. 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 information give confidence to work wonders with a daunting patch. Money is a vital component and one where the Trust is pleased to help. Fundralslng and Donatlons We have had four main fund-raising events during 2024 - Garden History Talk & Tour at Chelsea Physic gardens, two open garden events, and a Plant Fair. The latter, our major fund- raising event of the year, raised £2,977. We are grateful to those who opened their gardens and those who contributed their time for our events. In total fundraising generated gross income of £5,618 with costs of £354. We are very appreciative of our major donors which included.. Savannah Trust, The 29th May Charitable Trust, The Worshipful Company of Gardeners,. Stoneturn LLP and the Swire Foundation. We were extremely fortunate to also receive a legacy of £3,000. As always, the bedrock of our income is the contribution of the many people who made donations, bought our Cuttings book, or paid to attend our events. We owe an enormous debt of gratitude to all those who supported us- our thanks to them. Risks We are very conscious of the dependency we have on the time, enthusiasm and ability of the Committee members to manage the day-to-day busine55 Qf giving grants and organi5ing fund- raising events. Our procedures have shown evidence of suspected fraud attempts. We have tightened our controls and have taken the advice of an expert to reduce risk still further. Financial Review We have ended the financial year with an operating deficit of £35,080 and investment gains of £9,285, giving an overall deficit of £25,795. Total income before investment gains amounted to £49,497 of which donations totalled £31,59412023'. £32,554). Total costs were £75,292 of which grants totalled £72,45712023: £47,255). Our administration expenditure, excluding fund-raising expenses, slightly increased to £2,48112023: £1,1471 and will remain under close control. Reserves Our reserves of £129,29012023: £155,085) are all unrestricted funds lexcept for £5,785 which has been spent subsequently in 20251 held to meet future grant f unding requirements. Our aim is to generate sufficient income each year to cover our costs 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 Trustees and Management Committee Responsibilities The Trustees and Executive Committee are responsible for preparing the Trustee5 Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting practice). The law applicable to charities in England and Wales requires the Trustees and Executive Committee 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 application of resources of the charity for that period. In preparing these financial statements, the Trustees and Executive Committee are required to.. select suitable accounting policies and then apply them consistently,. observe the methods and principles of the Charities SORP; make judgements and estimates that are reasonable and prudent,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in busine55. The Trustees and Executive Committee are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports1 Regulations 2008 and the provi5ion5 Of the charity's constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of f raud and other irregularities. The Trustees and Executive Committee are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Signed on behalf of the Trustees: Signed on behalf of the Executive Committee: Richard Capewell Chairman Felicity Seton Chairman 09 Sep 2025 09 Sep 2025 GARDENING FOR DISABLEDTRUST Staternent of Finane4al Acknvities Fortheyear ended 31 December20Z4 2024 2024 Unrestricte Restr￿Ed General Fund R*uslngTrust Fund 2014 2023 Totsl Funds Totsl Funds Income from.. Donations Legacies Fun￿ra￿ing events (Note 11 Dividends & Interestfrorn investrnents Unrealised Profit on Investments Total Intome 21,594 3,000 5,618 7,102 2,183 39,497 io.( 31,594 3,000 5,618 7,102 2,183 49,497 32,554 20,000 12,919 6,326 io.c¥Jo 71,799 Expendlture on: Fund raising events Inote 21 Charitable acnvities.. Grarits èrid repay 2023 Prudence Trust Grant Other Admlnistrattve Costs 354 354 5,252 68,242 2,481 4.215 72.457 2.481 47,255 1,147 Total Expefid￿re 71A177 4.Z15 75292 53,654 Net11055e51 on In¥estmer 15,2441 Net Income IExpendlturel 1315801 5.785 125.79SI 12,901 Reeondllatton of l￿d$. Fund5 brought forward 155,085 155,085 142,184 Funds tayrled forward 123,505 5.785, 929D 155,085 GARDENING FOR DISABLEDTRVST Balance Sheetat 31 December 2024 2024 2024 2023 Unrestrthd Restrirted, General Fund RaU$l￿ThIs1 Fund Tothl Fur#ls Toial Funds Fiwd assets Investments (note 41 103.562 103,562 111.391 Current a558ts Bank accounts Petty cash 19,943 5,785 25,728 43.692 Net Current Assets 19.943 5,785, 5,72 43.694 NetA¥¥ets IU,X+5 s.ns 129,290 155,085 Representing: The Genèral Fund The Prudence Trust120231 refunded The R￿U￿1￿8 Tru: 123,505 123,505 140.085 15,0( 5,785, 5,785 Total hjnds 123.SOS 5,785 129,290 155.085 GIJIDENING FOR OISABLEOTRU5T rkntesto fheAuo¥ni$ ForT￿yearended3I K*ceml¥erzoz4 Income from Fund ralslnge¥eMs 2014 2024 2024 2021 Unr95tricte Gtntral Fund Restrirted Total Fthnds Totti Funds 2,977 2,977 Oonaoon Talks Garden V￿r 1,223 585 1,213 585 1.974 Raffle eridge cU￿r￿S Gloves Other Income GiftAid refund 25 118 833 833 Totsl Inuvnefromfund eveThts 5.618 5.618 12.919 2. Cortoffund 353 353 150 The C¢urtyatd Chevertin 675 130 341 3.461 211 Gloveg 8ridge Cuthn8S Other Fund rèlsing costs 364 364 Totsl F￿￿￿ Rai4n¥expense5 717 717 5.252 4. Inve5trn￿ts Valuation at I January 2024 Oispos81 of unit5 at CQ5t Changelnvaluatkbn.. Unrealised netgain Ilossl 111.391 110.OL31 ILI.391 ILO.0131 116.635 2.184 2.184 15.2441 Valuation at 31 December 2024 ioa.562 ioa.561 IILag1 Comprtsin8'. M&G Charifund 41,393 62,169 41,39a 62,169 49,669 61,722 Charttbes Property Fund I report to the Trustees on my examination of the accounts of Gardening with Disabilities Trust, charity number 2550661'the Charity'l for the year ended 31 December 2024. 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 20111'the Act'l. 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 14515llbl 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: l. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord with those records,. or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities IAccounts and Report51 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. David Earwicker FCA Brooks Carling Accountants Limited Chartered Certified Accountants Dated.. 09 Sep 2025 The Studio, I Canons Lane Burgh Heath KT20 6DP GARDENING WITH DISABILITIES TRUST TRUSTEES. ANNUAL REPORT ACCOUNTS For Year Ended 31.12.2024 Adapting Gardens, Changing Lives, Defying Disability since 1968 Charlty number 255066 www.gardenlngwlthdlsabllltlestrust.org.uk