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2022-04-05-accounts

Page
Reference and Administrative
Details of the Charity, its Trustees and Advisers
Trustees'
Report
2-7
Independent
Examiner's
Report 8-9
Statement
of Financial
Activities 10
Balance Sheet 11-12
Notes to the Financial Statements 13-26

Trustees A De Brye
P R Sykes
E N Reed
J David
S Knees
T Upson
J Watkins
Charity registered
number 261925
Principal office Royal Botanic Garden
Inverleith
Row
Edinburgh
EH3 SLR
Independent Examiners Mrs K Bretherick FCA
Peters Elworthy & Moore
Chartered Accountants
Salisbury
House
Station Road
Cambridge
CB1 2LA
Bankers Lloyds Bank PLC
48 High Street
Newmarket
Suffolk
CB88LF
Solicitors Macfarlanes LLP
20 Cursitor Street
London
EC4A 1LT
Investment Advisors Rathbone Investment Management
1 Curzon Street
London
W1J 5FB

Unrestricted Total Total
funds funds funds
2022 2022 2021
Note 2 8
INCOME FROM:
Donations
and legacies
2 31,457 31,457 14,970
Charitable
activities
4 454 454 405
Investments 3 138,524 138,524 119,993
TOTAL INCOME 170,435 170,435 135,368
EXPENDITURE ON:
Raising funds 5 30,492 30,492 28,108
Charitable
activities
6 162,186 162,186 141,622
TOTAL EXPENDITURE 192,678 192,678 169,730
Net gains on investments 148,170 148,170 644,832
NET MOVEMENT IN FUNDS 125,927 125,927 610,470
RECONCILIATION OF FUNDS:
Total funds brought forward 4,180,277 4,180,277 3,569,807
Net movement
in funds
125,927 125,927 610,470
TOTAL FUNDS CARRIED FORWARD 4,306,204 4,306,204 4,180,277

2022 2021
Note 2 2
FIXEDASSETS
Investments 4,097,718 3,993,100
4,097,718 3,993,100
CURRENT ASSETS
Investments 12 112,762 106,975
Cash at bank and in hand 149,920 102,531
262,682 209,506
Creditors: amounts falling due within one
year 13 (54,196) (22,329)
NET CURRENT ASSETS 208,486 187,177
TOTAL ASSETSLESSCURRENT
LIABILITIES 4,306,204 4,180,277
NET ASSETS EXCLUDING PENSION
ASSET 4,306,204 4,180,277
TOTAL NET ASSETS 4,306,204 4,180,277
CHARITY FUNDS
Restricted
funds
14
Unrestricted
funds
14 4,306,204 4,180,277
TOTAL FUNDS 4,306,204 4,180,277

Unrestricted Total Total
funds funds funds
2022 2022 2021
2 E 6
Donations 31,457 31,457 14,970
Total 2021 14,970 14,970

Unrestricted Total Total
funds funds funds
2022 2022 2021
8 8 2
Investment income - UK Unit Trusts &Treasury Stock 126,464 126,464 100,786
Investment income - Bank deposit interest 6 6 15
Investment income - Other interest 12,054 12,054 19,192
138,524 136,524 119,993
Total 2021 119,993 119,993

Unrestricted Total Total
funds funds funds
2022 2022 2021
6 8 E
Publication income 454 454 405
Total2021 405 405

Unrestricted Total Total
funds funds funds
2022 2022 2021
6 P 8
Investment management fees 30,492 30,492 28,108
Total 2021 28,108 28,108

2022 2021
2 2
Traineeships (see note 7) 25,000 25,000
Grants (see note 8) 71,350 62,957
Support and Governance (see note 9) 65,836 53,665
162,186 141,622

DESIGNAT ED TRAI NE ESHIP FUND
2022 2021
2 2
Cambridge University Botanic Garden 12,500
Professional Gardener's Trust 12,500
Historic and Botanic Gardens Trainee Programme at Aberglasney House 12,500
Chelsea Physic Garden 12,500
25,000 25,000

2022 2021
E
Approved
March 2022:
The Royal National
College for the Blind
2,000
New Horatio's
Garden,
University
Hospital,
Llandough 5,000
Cambo Heritage Trust, Fife 4,000
'Engaging
with Nature',
Selly Manor Museum
Garden,
Bournville, 2,000
Bannockburn
House Trust, Stirling
2,500
Hadlow College, Kent, Physic Garden Development Project 4,000
Bloomin'
Marvellous
Rectory Park, Houghton-le-Spring
2,000
Evesham
Abbey Trust
4,000
Cluny House Gardens,
Perthshire
5,000
Food Behand Bars, HMP Swinfen
Hall,
Lichfield, Staffordshire 3,000
Minehead
Museum
Celebrating
Minehead's
Environmental Heritage 350
Atlantic
Flowers, New Arcadian
Journal
1,000
Determination
ofthe ancestral species
of the "albiflors" group of
Tradescantia
cultivars
4,000
Approved
September 2021:
Garden Organic,
Coventry
2,000
Belsay Awakes, Belsay Garden
Restoration
Project, Morpeth 5,000
Arbeia Herb Garden Restoration,
South Shields
3,500
Painshill,
Cobham,
Surrey, Restoration
of fruit bays in large garden wall 2,000
Jonathan
Hutchinson,
AETFAT Conference
Livingstone Zambia 2022 1,500
Publication
of Napoleon's
Garden
Island: Lost and old
gardens
of St Helena
5,000
Chelsea Physic Garden,
History Beds
Interpretation Project 5,000
RHS Wisley, Interpretation
in Old Laboratory
5,000
Fauna and Flora International,
Cambridge,
Conserving Threatened Fruit
and Nut Trees, Tajikistan 3,500
Approved
March 2021:
Winterbourne
House & Garden,
University
of Birmingham 3,000
Museum
of North Craven
Life, Settle, North
Yorkshire 1,000
Shree Swaminarayan
Mandlr Oldham
2,500
Turner's
House Trust, London
4,000
Deep Green Space, Dumfries 1,600
Liverpool Cathedral 3,000
Tagsa Uibhist,
Isle of Benbecula
1,500
Westonbirt
Gardens
Revealed,
Gloucestershire
4,000
Fourth Reserve Foundation,
Brockley,
London 1,100
Castle Bromwich
Historic Gardens,
Birmingham
3,000
Glasgow Seed Library 1,500
Rise:61, Salisbury,
Community
Garden
project 750
Young Propagator's
Society
2,500
Page 19

Publication
of 'Complete
Guide to Ginkgo
biloba and cultivars' and cultivars' 2,500
PlantNetwork
Online 2021
3,000
Approved
September 2020:
Horatio's
Garden,
London
4,000
New Wellbeing
Garden at RHS Garden Wisley
5,000
Howes Primary School Coventry,
new Japanese
Peace Garden 1,000
Lemon Tree Trust, creation of community garden in the Duhok's Zakho
region of Iraq 3,000
Backhouse Rossie, Fife, development
of
historic daffodil collection 3,000
Marble
Hill Revived,
Flower Bed Planting,
Richmond 3,000
Arduaine,
near Oban, restoration
& replacement
of wind shelter planting 4,000
Chiltern
Open Air Museum,
Chalfont St Giles
1,000
Dr Philip Cribb, reintroduction
of Cypripedium
calceolus
into the Swiss Jura
Mountains
using
horticultural
expertise
3,000
Horticultural
practice to conserve threatened
fruit
& nut trees in Tajikistan 4,000
Helsinki
University
(2,993)
71,350 62,957

Support Governance Total Total
Costs Costs funds funds
Office Rent 1,500 1,500 750
Legal fees 22,206 22,206 14,970
Website,
IT Support and
Photocopying Costs 4,560 4,560 750
Directors'
remuneration
and pension 31,295 31,295 31,305
Insurance 623 623 623
Independent examiner's accountancy and
payroll fees 4,698 4,698 4,424
Independent examiner's fee 551 551 515
Sundry expenses 327 327 181
Postage and stationery 76 76 147
Total 2022 37,978 27,858 65,836 53,665
Total 2021 33,428 20,237 53,665

2022 2021
2 8
Wages and salaries 28,137 28,000
Social security costs 2,643 2,652
Contribution to defined contribution pension schemes 515 653
31,295 31,305
2022 2021
No. No.

Rathbone
Investments
2
COST OR VALUATION
At 6 April 2021 3,993,100
Additions 1,385,117
Disposals (1,387,844)
Revaluations 107,345
AT 5 APRIL 2022 4,097,718
Net book value
AT 5APRIL 2022 4,097,718
At 5 April 2021 3,993,100

2022 2021
6 E
Cash held on deposit 112,762 106,975

2022 2021
6
Other taxation and social security 845 835
Pension fund loan payable 127 127
Accruals and deferred income 53,224 21,367
54,196 22,329

STATEM ENT O F FUNDS - PRI OR YEAR
As restated As restated
Balance at As restated As restated Transfers Gains/ Balance at
1 April 2020 Income Expenditure in/out (Losses) 5 April 2021
2 2 2 2
DESIGNATED
FUNDS
Capital Fund 3,444,635 (45,396) 644,832 4,044,071
Traineeship
Fund 25,000 (25,000) 30,000 30,000
3,469,635 (25,000) (15,396) 644,832 4,074,071
As restated As restated
Balance at As restated As restated Transfers Gains/ Balance at
1 April 2020 Income Expenditure in/out (Losses) 5 April 2021
2 2 2
GENERAL
FUNDS
General Funds
- all funds 100,172 135,368 (144,730) 15,396 106,206
Total
Unrestricted
funds 3,569,807 135,368 (169,730) 644,832 4,180,277