GARDENING WITH DISABILITIES TRUST TRUSTEES. ANNUAL REPORT ACCOUNTS For Year Ended 31.12.2025 Adaptlng Gardens, Changlng Llves, Defying Disability since 1968 Charlty number 255066 www.gardeningwithdi5abilitiestru5t.or8.uk Annual Report and Accounts for the year ended 31 December 2025 Reference and administrative Details Registered Charity 255066 Iregistered in England) Patron Sir Roddy Llewellyn Trustees Richard Capewell Susan Clement Davies Stephanie Donaldson Sarah Keeling Penny Knapman Mark Lane John Mankelow Sue Medway Felicity Seton Chairman Honorary Treasurer Executive Committee Felicity Seton Angela Goddard Jane Evert Heather Fooks Anna Mathews Justine Stringer Chairman Secretary (Honorary) (resigned February 20251 Principal office P.0. Box 285 Tunbridge Wells KentTN2 9JD Website www.gardeningwithdisabilitiestrust.org.uk Independent Examiner 03vid Earwicker FCA Brooks Caring Accountants Limited The Studio, I Canons Lane, Burgh Heath Epsom, Surrey KT20 6DP Gardening with Disabilities Trust Trustees. and Executive Committee Report The Trustees and Executive Committee present their annual report and accounts for the year ended 31 December 2025. 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 disabilities by 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 operation5 Of the Trust. The Trustees have delegated day-to-day 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. Public Benefit 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's 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 35 the garden, replacing a 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 68 grants12024 136 grants) at an average of £46812024 £3921 for a total of £31,807. 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 exceeds 1,200. The vast majority of benef iciaries are people whose Gardening with Disabilities Trust Trustees. and Executive Committee Report 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 grant5 to individua15 is £1,000; it 15 £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. Fundraising and Donations We have had three main fund-raising events during 2025- Bridge Masterclass with Andrew Robson, Evening Garden Event at Wadhurst, Open Garden Event and Plant Fair at Nettlestead. The latter, our major fund-raising event of the year, raised £3,420. 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 £7,006 with costs of £2,972. We are very appreciative of our major donors which included.. Modiano Charitable Trust, Haramead Trust and the Rushlake Green Community. We were extremely fortunate to also receive a legacy of £89,887 from Miss Fenella McAlpin and donations in memory of Shelia Case and Anthony Hance. 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 business of giving grants and organising 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 £9,860, plus investment gains of £8,426, giving an overall deficit of £ 82,927 for the year. The overall deficit for 2024 was £25,795. Total income before investment gains and legacies amounted to £23,459 of which donations totalled £7,75812024 £31,594). Total costs were £38,84512024 £75,292) of which grants totalled £31,80712024 £53,242). Our administration expenditure, excluding fund-raising expenses, slightly increased to £5,526 from £2,481 in 2024 and will remain under close control. Gardening with Disabilities Trust Trustees. and Executive Committee Report Reserves Our reserves of £212,12712024 £129,290) are all unrestricted funds held to meet future grant funding 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 Trustees 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 consistentlv; 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 business. 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 Reportsl Regulations 2008 and the provisions 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 06 Jul 2026 Felicity Seton Chairman 04 Jul 2026 Gardenln8 W￿h DlsabllltlesTriisi Statement of Financial Activitle5 Forthe Year ended 31 Detember 2025 2025 1025 Uniestrfded Restrlrted Funds Funds 2025 Total Funds Totgl Funds Income from: Donations Le8acies Fund-raising events INote 11 Dividends & Interest from investments Unreali5ed profit on inve5tment5 Totsl 7.758 89,887 10,035 5,666 8,426 121,772 7,758 89,887 10,035 5,666 8,426 121,772 31,594 5,618 7,102 2,183 49,497 ExpcTrd￿urc Fund raising events (note 21 858 858 354 Grant5 Oth•r Costs 26,676 5.526 5.785 32,461 5,526 72,457 2.482 Total 33,060 5,785 38,845 75.292 Net1055e5 on Investments Nrf expendllu 88.712 15.7851 8Z,927 P5,7951 Re¢tyi¢iii￿l0fft of fvnd$: Unrestricted funds broughtforward 123,505 5.785 129,29) 155,085 Unrestrirted fund5 ￿ThIed10rwlrd 212,217 212,217 129.290 Represerrted by: Investrnents Inote 41 Bank accounts Petty cash 121,988 90,229 121,988 90,229 103.562 25,728 N•t AM•ts 212.217 Z12,217 129.290 Gardenlnl Wlth DlsabllltlesTThst Notes to the A(￿1 For the Year ended 31 De¢ember2025 Income fr<>m Fund ralsin8events 2025 2025 Vnreslrirted Re5trSrted Funds Funds 2025 Totsl Funds 2024 Totol Funds Plant Fair Donation (Sarahl Talks The Courtyard Chevenini 4.196 4.196 2.977 1,223 4.879 4.879 585 Raffle Bridge Cuttings Gloves other Incorne Gift refund 960 960 833 Tot•1 Income from fund r•tskng events 3. Cost of fund ralsln8 Plant Fair The Covrty•r4 Chevening 858 858 353 Gloves Bridge Cutting5 Other Fund raising costs Tot•1 Fubxl R•lsln8 expen 858 858 717 4. In¥estm*nts Valuation at l January 2025 Addition of units at cost Disposal of units at Cost Change in valuation.. Unrealistd net gain Ilossl 103.562 io.c 103.562 lo.co) 111.391 (10.0121 2.183 8.426 8.426 Valuatlon at 31 Oecember202S 103,562 Comprisifi8'. M&G 59,CQ2 A?.QAÉ 59.C¥)2 ?.4A 41.393 ?. IA9 rharitip% Pmpprty Fund 121.988 121,988 103.562 Gardcnlngwrth DlsabllbtlC5 Trust 14DIE 5hEE¢ Forthe Yearended 31 December ZDZ5 2025 2025 Unre5trlcted Restrirted Fund5 Fund5 2025 Total Fund5 2024 Totol Funds Flxed asStiS Investments (Note 41 121,yu 121,yu IUY,562 Currprrt as*ots Bank Accounts PtLiy Cash 90,229 90,229 25,728 90,229 ,229 25,728 Net assets 212.217 212.217 129.290 Rep￿SentIng. The General Fund The Rau5ingTru5t 212,217 212,217 123,505 5.785 129,290 211217 212.217 I report to the Trustees on my examination of the accounts of Gardening with Disabilities Trust I'the Charity I for the year ended 31 December 2025. 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 examlner'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: 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 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. David Earwicker FCA Brooks Caring Accountants Limited Chartered Certified Accountants The Studio 06 Jul 2026 Dated.. I Canons Lane Burgh Heath Surrey KT20 6DP io GARDENING WITH DISABILITIES TRUST TRUSTEES. ANNUAL REPORT ACCOUNTS For Year Ended 31.12.2025 Adaptlng Gardens, Changlng Llves, Defying Disability since 1968 Charlty number 255066 www.gardeningwithdi5abilitiestru5t.or8.uk