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2025-03-31-accounts

il 1414 Sir Harold Hillier Gardens Annual Report 1 April 2024 to 31 March 2025

Administrative Information

Reference and administrative details:

The Sir Harold Hillier Gardens and Arboretum, Jermyns Lane, Ampfield, Romsey, Hampshire. SO51 0QA Tel: 01794 368787

Legal and administrative information: Legal and administrative information:
The Sir Harold Hillier Gardens and Arboretum is a Registered Charity
(Reg. No 274737)
Sole trustee: Solicitor:
Hampshire County Council Hampshire Legal Services,
Registered Address: Hampshire County Council,
The Castle,
Director of Universal Services, Winchester,
Hampshire County Council, Hampshire. SO23 8UJ
The Castle,
Castle Avenue, Banker:
Winchester, National Westminster Bank
Hampshire. SO23 8UJ 105 High Street
Winchester
Auditor: Hampshire
Compass Accountants
Venture House, For externally raised development funds:
The Tanneries, CAF Bank Ltd,
East Street, 25 Kings Hill Ave,
Titchfield, Kings Hill,
Hampshire. PO14 4AR West Malling,
Kent. ME19 4JQ
Day-to-day responsibility for the Gardens is delegated by the sole trustee to the Director of Universal
Services and the Director of the Sir Harold Hillier Gardens.

Index

Report of the trustees for the year ending 31 March 2025

8. Related Party Transactions

Trustees’ responsibilities in relation to the financial ...

9. Gift Aid

Independent Auditor’s Report to the trustee of Sir Harold ...

10. Leasing Costs

Statement of Financial Activity

11. Tangible Fixed Assets

Balance Sheet Statement of Cash Flows

11a. Tangible fixed assets held at valuation

12. Heritage assets

Notes to the Accounts

13. Debtors

1. Basis of preparation and assessment of going concern

14. Liabilities: Amounts falling due within one year

2. Accounting Policies

3. Comparative year information for figures reported in Statement of Financial Activities

4. Expenditure Analysis

5. Employee Information, Trustee Remuneration and Key Management Personnel

16. Analysis of net assets between funds

17. Reconciliation of net movement in funds to net cash flow from operating activities

6. Auditors Remuneration

18. Cash and Cash equivalents

7. Government Grants Received

Report of the trustees for the year ending 31 March 2025

Report of the trustees for the year ending 31 March 2025

The trustees present their annual report and financial statements of the charity for the year ending 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 2 to the accounts and the Charities Act 2011 and Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019).

Objectives and Public Benefit

The object of the charity is to provide for the public benefit an Arboretum and Botanic Garden known as the ‘Sir Harold Hillier Gardens’ as a public facility to be enjoyed by people of all ages and, in particular but not exclusively, as a means to promote:

1. the conservation, protection, and improvement of the collection of plant species and cultivars of the temperate world for the public benefit by the cultivation and maintenance of such plants.

When reviewing the objectives and planning the activities and future development of the Sir Harold Hillier Gardens (SHHG), the trustees have had due regard to the Charity Commission’s guidance on public benefit.

SHHG levies an entry charge, which, together with commercial activities (income from shop, concessions, catering, events and the hire of meeting rooms), donations and the support of the sole trustee allows the charity to carry out its charitable aims. Day entry prices are discounted for senior citizens, job seekers, service men and women, full time students and disabled visitors. The Gardens has an entry charge for children, although entry is free for children attending with an adult member. A carer accompanying a disabled visitor is admitted without charge. The SHHG’s Education Programme caters for over 15,000 annual users, most of these are primary and secondary school groups, visiting for a full educational day guided by the Gardens’ education staff and volunteers. The Gardens also caters for pre-school and home educated pupils.

2. the education of the public about the cultivation, preservation, propagation and conservation of such plants and their impact upon biodiversity and the conservation of the physical and natural environment.

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Report of the trustees for the year ending 31 March 2025

Objectives and Public Benefit (continued)

Educating all our visitors and users, especially the young, about the value of the plant collection and biodiversity is one of the most important aspects of our charitable work. SHHG contributes to the training of the next generation of professional horticulturists by offering Student Bursaries, work experience and placements, allowing the student to put the college acquired knowledge into practice and learn many of the practical skills required to look after such an outstanding plant collection.

The Gardens maintain an herbarium collection, which is almost exclusively maintained by volunteers. This represents a permanent record of the plant collection. A database of both the living and herbarium collection is available to the public and any interested party via the Gardens’ website. The herbarium currently holds over 8,500 specimens and is considered to be one of the most significant collections in the country. Work has commenced to digitalise the collection for future reference and wider distribution.

Achievements and Performance 2024/25

The SHHG continues to conserve and educate by growing over 12,500 diverse types of plants, including over 250 rare taxa, over 600 champion trees (the largest number recorded in a single garden in the British Isles) and maintains 14 National Collections of plants, the largest number of any single UK plant collection. The Gardens also distribute plant material to other botanic gardens and plant collections and facilitates the use of its plant collection for scientific study in the UK and abroad.

The benefits of the Trust’s work are the conservation of the Gardens’ existing collection whilst continuing to develop the site to include new taxa and make the collection more accessible to visitors, making the collection accessible to researchers around the world through collaborations on site or online through digital cataloguing, increasing awareness of the natural world by attracting and engaging with greater numbers of visitors alongside running more formal educational programmes suitable for all age groups. The trustees are pleased that the achievements and performance of the Trust, as set out below, demonstrate great progress in pursuing its charitable objectives.

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Report of the trustees for the year ending 31 March 2025

Operational and Horticultural Developments

1. Light Up the Gardens

Together with national and international challenges, one of the greatest issues for the Gardens during 2024/25 has been the impact again of severe weather, most notably high winds. During the period April 1[st] , 2024, to March 31[st] , 2025, the Gardens closed to the public on ten occasions, mainly due to notable named storms. Such closure has a significant financial, operational and botanical impact. Over recent years, closure has become more frequent and is believed to be an outcome of a changing climate, though some closures are related to both planned and unplanned power outages. The Gardens will continue to carefully monitor weather patterns and how to mitigate against the losses associated with Garden closure. 2024/25 also witnessed some of the wettest seasons on record, which impacted visitor numbers as well as affecting the collection.

On a positive note, the period April 2024 – March 2025 has witnessed continued success across departments, especially in relation to events, (exhibitions, talks, tours, Gurkha Day, summer concerts), volunteering, educational and horticultural achievements and accolades. Footfall and Membership have remained solid, with Membership figures averaging at 24,500pa.

Despite being the victim of major cable theft a few days before opening, with equipment worth £100,000 being stolen and damage to the Gardens' gates and golf buggy ,and facing one of the wettest and stormiest of Christmas periods with days of closure, the Light Trail achieved great success with around 70,000 visitors enjoying the experience, Light Up are to be highly commended for working around the clock to ensure that the event opened on time for visitors and for managing the subsequent inclement weather. As well as the main visitor attraction of the Christmas Trail, Light Up worked on an engagement programme with local schools in which winning artwork was projected onto large Christmas Baubles and a prize of £1000 was awarded towards equipment for the school’s art department. It is fair to say that this year's trail was a great strain for the Gardens and Light Up Trails, yet it provided many happy memories for thousands of visitors and has spurred on both parties to ensure that the trail in 2025 will be a great success. The devastating theft has also resulted in a review of the Gardens' Security Strategy, together with the Gardens' Extreme Weather Policy to ensure that essential Health & Safety requirements can work in parallel with commercial necessities in a more comprehensive and sustainable fashion.

One a positive note, at the Tourism Southeast Beautiful South Tourism Awards Ceremony in December 2024, ‘Light Up Sir Harold Hillier Gardens’ won a Gold Award in the Tourism Event/Festival of the Year Category 2023. The award is a testament to the hard work and creative vision of all involved, in providing the people of Hampshire with a magical Christmas experience.

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Report of the trustees for the year ending 31 March 2025

Operational and Horticultural Developments (continued)

3. Structure Review

2. Catering

As of the 15[th] January 2024, catering provision at the Gardens transferred from HCC's catering arm, HC3S , to SHHG. Both teams worked hard to ensure business continuity, though detailed work was required to fully integrate the catering department. This work which began in the spring of 2024, continued for the next year and in some areas is still on-going. At the time of the catering transfer, the Gardens was undergoing a Structure Review, but due to timing, this could not include the structure of the catering team. It was acknowledged in the Spring of 2024, that this would be a necessary and vital undertaking, together with a review of the catering offer, pricing structure and operational delivery across the two outlets, the Courtyard Café and the Garden Restaurant. For the most part, the Courtyard Café achieves a balanced position, with a consistent structure and offer. The Garden Restaurant is subject to more volatility, operating as a restaurant and as a venue for events and personal engagements. . Both outlets are dependent on high-levels of footfall and customer engagement and are impacted by Garden closure due to extreme weather, power-outages and other wider, unforeseen events, including a reduction in conference bookings. Much work is needed during 2025/26 to realign the structure, offer and delivery of catering to ensure its viability moving forwards. During the summer/autumn of 2025/spring of 2026 the Gardens will be working with HCC to determine the future directionand profitabilty of catering on-site.

It is important to note both the benefits and risks associated with this transfer on the Gardens’ structure, staff structure, income and expenditure and Reserves Policy.

After detailed work with colleagues from HR, Finance and the Transformation Team of Hampshire County Council, the formal consultation phase of the Structure Review of the Gardens commenced with an all-staff briefing on the 16th of January 2024. The outcome of the review was known by March 2024, with recruitment due to commence late Spring/Summer of 2024. By Autumn 2024, the Gardens had successfully recruited the posts of Business Manager, Facilities Manager, Digital Marketing Officer and Visitor Services and Administration Manager, four key roles needed for operational and financial success together with Business Continuity.

4. Memberships, Bookings and EPOS system

This project has suffered yet further delays due to complexities with linking to other HCC systems and expectations of ECR who were awarded the contract. it is now due for implementation in 2026. This system is a critical component to the Gardens’ plans to develop the membership offer, and to underpin associated marketing activities. The delay is having a detrimental effect on the Gardens’ ability to capture and analyze data, together with a more efficient experience for visitors and Members. .Despite original intentions, the system cannot integrate with the catering offer, so the Orbis EPOS system will remain and will function in tandem with ECR. Whilst waiting for the system to launch, staff have been working hard to ensure customer and membership satisfaction.

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Report of the trustees for the year ending 31 March 2025

Operational and Horticultural Developments (continued)

5. Conservation project

6. Britain in Bloom

The Gardens received six Wollemi pine trees via Forestry England Bedgebury National Pinetum, together with eight other botanic gardens across the UK and Ireland. These fascinating trees, classified as critically endangered, were thought to have been extinct for at least 70 million years until 100 trees were discovered in a remote Australian gorge in 1994 by David Noble. The aim of this

international conservation project with Australian partners, the Royal Botanic Gardens and Domain Trust, and Botanic Gardens Conservation International is to establish a genetically diverse ‘meta collection’ of Wollemi pines across the world and represents the wild diversity of the population. The six different genotypes will provide insurance against a loss of diversity allowing the Gardens to study their climate resilience in the years ahead for one of the world’s most endangered species.

In conjunction with the Royal Horticultural Society, and part-funded by the RHS, the Gardens is participating in an internationally significant trial of Mahonia Plants. The trial is of a 3 to 5-year duration. A report will be submitted in spring of 2026. Trials of this magnitude are important for the Gardens' reputation, together with the collaborative/funding opportunities that it affords. The previous Hypericum Trial, in association with the RHS, has been heralded as a trial of global significance. For both trials, the Gardens' Curator, David Jewell, must be commended for his dedication.

This year the Gardens was awarded a Gold Award from South and Southeast Britain in Bloom, Heritage and Gardens, for the eleventh year in a row. This is a testament to the unstinting work of the entire team of staff, volunteers and supporters who strive for excellence across site.

7.Education

The Education Department continues to regain strength with attendee numbers reaching near pre-Covid levels. Summer and Autumn workshops and trails also proved popular with families, together with pre-school and home educational groups. The Education Team continue to work on projects with the University of Southampton and play a key role in the Gardens' Wildlife Strategy.

8. Propagation Unit

The Gardens continued to plan for the development of the Propagation Unit for both immediate and long-term benefit, especially in relation to the impact of a changing climate on the collection. This work is made possible due to a grant, awarded from Hampshire County Council, together with investment from the Gardens’ Development Fund. .It is anticipated that the Propagation unit will be fully operational by late 2025.

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Report of the trustees for the year ending 31 March 2025

The Plant Collection

Despite the on-going challenging weather, the Gardens' collection maintains its status as one of the most important collections of 'Plants Hardy' in Europe, arguably in the World. In relation to a changing climate, the Gardens' 'Collections Strategy' was revised by the Curator and Gardens' Panel during 2024, to reflect the pressures, and advantages of more volatile weather patterns. The strategy acknowledges accessions as well as deaccessioning where appropriate. Sections of the collection have been under great strain over recent years with prolonged rain, warmer and stormier winters and high summer temperatures/draught conditions. The proposed propagation unit will greatly assist in conserving and preserving the collection, yet it is acknowledged that the nature of the collection will continue to adapt and reflect growing conditions moving forwards.

The Gardens collection has over 32,000 plants, 12,500 taxa,14 National Collections, over 600 Champion Trees as recorded by the Tree Register of the British Isles, more than any other collection in the country.

The Gardens' Herbarium is of national significance, and the Herbarium volunteers have continued to add specimens to the collection, with the total being around 8,500. Specimens continue tio be photographed, allowing the Gardens to make images easily available researchers and botanists worldwide. The Herbarium will celebrate its 30th Anniversary in November 2025.

The Gardens is a sanctuary and haven for wildlife and a site of specific interest, especially in relation to Butterflies. Each year the Gardens participates in a Butterfly Transect, the results of which are deeply significant, not only for the health of the UK's Butterfly population, but indicative of the importance of the diversity of the collection on a variety of wildlife. Other surveys include, wildflowers, funghi, birds, bats, ,bugs, dragonflies, hedgehogs, worms, pondlife and reptiles. The Gardens provides ideal conditions for many species to survive and thrive and provided important data locally, nationally and internationally.

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Report of the trustees for the year ending 31 March 2025

Collaboration and Support of External Science and Research Projects

Education

Besides continuing to grow and conserve one of the most diverse collection of plants, the Gardens continues to support other projects and institutions with its plant collection, such as Ghent Botanic Gardens and University in Belgium, the Royal Botanic Gardens, Kew, Royal Horticultural Society, Wisley, BGCI and Butterfly Conservation, Hampshire and Isle of Wight Branch, Plant Heritage, Westonbirt,, International Dendrology Society, Mediterranean Society, The American Oak Society, RHS Rhododendron & Camelia Society, University of Southampton, Royal Forestry Society, Hillier-Lancaster Group, amongst other national and international organisations and institutions.

The SHHG aims to share knowledge and promote a greater awareness of the fundamental importance of the natural world to all its visitors. An active and tailor-made education programme engages with visitors to the SHHG, whatever their age and level of knowledge, providing lively interpretation of the Collection through teaching programmes, tours and hands-on

workshops. The diverse collection of plants provides the Education Service with a unique and inspirational outdoor classroom space reinforced by the purpose-built educational facilities in the Visitor Centre and the Children's Education Garden. This garden continues to evolve with the help of the educational team and volunteers.

Usually, the Education Service welcomes around 15,000 users for formal education activities in the SHHG from the Foundation Stage, Primary, Secondary and Tertiary years to some adult classes. The department also engages with the University of Southampton, most notably with Occupational Health Students who assist the Gardens with its Accessibility Strategy.

The informal learning activities and family events are popular with young children who particularly enjoy the seasonal craft workshops and family trails. The instillation of the 'Sound Garden' in the Education Garden has proved very popular with school children and the general-public alike.

Report of the trustees for the year ending 31 March 2025

Visitor num bers
2020/21*		 2021/22 2022/23 2023/24 2024/25
Day Entry 19,257 31,195 30,558 22,681 19,942
Groups 35 638 1,482 1,877 1,852
Children 7,958 18,070 44,196 42,114 37,332
Members 141,785 153,556 161,530 167,68
8		 166,690
Education 913 8,996 15,860 14,701 14,449
Events 29 3,836 45,234 73,902 74,257
Total 169,977 216,291 298,860 322,963 314,522

This year visitor numbers have continued to grow, largely due to a positive Events Programme throughout the year, together with the expansion of the Christmas Light Trail. More than 70,000 visitors attended the trail. Day-entry and group visitor numbers again remain lower than that of pre-pandemic figures, but Membership has remained solid across the year, and accounts for the majority of footfall.

Private and Corporate Functions held at the Gardens

During 2024/25 conferences have been affected by the restructure and financial pressures of HCC, which has resulted in a withdrawal of use of the Gardens as a conference facility. Although funding remained in place until March 31st of 2025, the Gardens also suffered a reduction in catering income and other allied services in relation to conferencing. The intention for 2025/26 is to develop an independent client base for conferences with the development of a Digital Conferencing Brochure and Social Media Marketing Strategy to promote the Gardens and its facilities.

*Please note that due to challenges recording diverse types of visitors during the pandemic reopening in 2020/21 the split by types of visitors is not completely accurate.

Private hires continued to develop, and It is hoped that numbers will continue to grow, especially in relation to private functions, bookable events and conferences during 2025/26.

Index

Report of the trustees for the year ending 31 March 2025

Volunteers

The Sir Harold Hillier Gardens operates, and benefits from, a highly successful and rewarding Volunteer Scheme. Over 200 adult volunteers of all ages and backgrounds provide invaluable help across most departments, including working with the Plant Collection, Education Service, Events Team and Visitor Services Team. Primary duties include:

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Report of the trustees for the year ending 31 March 2025

Participants volunteer on a regular part-time, weekly, or monthly basis and are encouraged to become fully involved in the Gardens’ community. Training is available with the opportunity to learn horticultural techniques and attend a variety of workshops and talks. In return, staff benefit from the experience and expertise, loyalty and dedication that such a wide variety of volunteers bring to the Gardens.

Volunteers greatly assist with the Gardens’ development and growth and from 1[st] April 2024 to 31[st] March 2025, 178 , volunteers recorded 15,331 hours. This is a 12.74% increase compared to the same period in 2023/24, when volunteers recorded 13,598 hours. For the year 2025/26, the Gardens is hoping to reach 16,000 hours. The annual target is 12,500 hours.

The hours and hard work recorded is a significant and greatly appreciated contribution, that enables the Gardens to achieve so much more than without volunteer support. The Sir Harold Hillier Gardens is indebted to the many volunteers who have enabled the Gardens to flourish over the years.

The Garden wishes to further develop its volunteering programme, to learn from other comparative organisations, and to continue to strengthen the mutual benefits of the scheme. The impact of volunteering cannot be underestimated in relation to the physical, social and mental wellbeing derived from spending time in nature. The Gardens is proud to be a ‘Volunteering Organisation’, offering opportunities of participation to the wider community. During 2024/25 an independent, external assessment by HCC of the Gardens' Volunteering Programme found it to be extremely well-managed, thanks to the hard work of the Volunteer Coordinator, in conjunction with the support from HCC's Countryside Services.

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Report of the trustees for the year ending 31 March 2025

Student Programme

During 2024/25, four local students attended the Student Programme. The Academic Year straddles over the course of two Financial years, with students joining in September 2024 to the following August. 2025. There were two students per academic year.

The programme affords a solid grounding in horticulture and is often the catalyst for successful careers for participants both in the UK and around the world. Highlights of the Academic Year iinclude participation in BBC Gardeners World Beaulieu Spring Fayre; the Royal Horticultural Society’s Gardeners’ Fayre at Hampton Court. and working on the Gardens' entry in Britain in Bloom. The programme also includes visits to coparative gardens and sites of horticuktural interest.

The Student Programme would not be possible without the generous support of Trusts and Foundations, most notable the Elizabeth Creek Trust, Stanley Smith Trust and invaluable suport thorugh Individual Giving.

Report of the trustees for the year ending 31 March 2025

Donations and Bursaries - The Gardens rely upon an increasing range of organisations and individuals to carry out its programmes and developments. The development of the Gardens in the past decade would not have been possible without the generosity of the following:

The Geoff and Fiona Squire Foundation Mr HadyWakefield
The Veolia Environmental Foundation The LinburyTrust
The Equitable Charitable Trust The Hillier Family
The HenrySmith Charity The Monument Trust
Sir Jeremiah Coleman Trust Mrs JennyGrundy
Mr Christopher Palmer-Tomkinson Taylors Bulbs
The G M Morrison Charitable Trust Helpthe Aged
The Ernest Cook Trust The HDH Wills 1965 Charitable Trust
AimingHigh for Disabled Children Veolia Pro Grow
RomseyArts Festival Hillier NurseryLtd.
Hampshire County Council Landscape Team Hampshire County Council Ecology Team
RHS Suzan Pearson Bursary Historic and Botanic Garden Bursary Scheme
Graham High Group Dulverton Trust
Elvetham Trust Hampshire Gardens Trust
Rupert Nabarro Elizabeth Creak Charitable Trust
The Finnis Scott Trust Test Valley Borough Council
The Stanley Smith (UK) Horticultural Trust Mr Giles Coode-Adams
Mr Victor Bryant Mr & Mrs Bernays
Mr Andrew Spokes Mrs Rita Ring
The Julia and Hans Rausing Trust

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Report of the trustees for the year ending 31 March 2025

Key outcomes for the year

Outcome
2020/21
2021/22
2022/23
2023/24
2024/25		 Notes:
1. secondary income refers to all other
unrestricted income received during the year,
excluding the budgeted contribution received from
Hampshire County Council and any gains
resulting from the sale of fixed assets.
2. excludes capital charges such as depreciation
and impairments and Local Authority managed
repair & maintenance and governance.
3. In 2021/22 to 2023/24 the cost of catering
exceeded the income generated.
Admissions and secondary income1
£2,323,758
(+39.9%)
£1,596,374
(-31.1%)
£1,803,185
(+13%)
£2,344,212
(+30%)
£3,388,139
(+54.1%)
Operating costs2
£1,684,558
(+12.7%)
£1,655,000
(-1.8%)
£1,908,325
(+15.3%)
£2,337,645
(+22.5%)
£3,734,919
(+68.6%)
Total annual visitor numbers
169,977 visits
(-30.4%)
216,291 visits
(27.2%)
298,860 visits
(38.2%)
322,963 visits
(8.1%)
314,522 visits
(-2.6%)
Membership numbers
Est. 24,861
(+4.1%)
Est. 26,159
(+5.2%)
Est. 25,706
(1.7%)
Est. 25,472
(0.9%)
Est. 24,932
(-2.1%)
Retail income
£113,225
(-6.9%)
£123,057
(8.7%)
£137,258
(11.5%)
£145,460
(6%)
£141,087
(-3.0%)
Catering surplus3
n/a
n/a
n/a
n/a
n/a
Corporate & private hire income
£0
£10,951
£100,939
(821.7%)
£101,810
(1%)
£111,929
(9.9%)
Events and exhibition income
£0
£85,741
£98,993
(15.5%)
£121,828
(23.1%)
£112,100
(-8%)
Education, schools & events
£21,440
(-82.3%)
£58,533
(173%)
£86,508
(47.8%)
£99,730
(15.3%)
£95,261
(-4.5%)
  1. secondary income refers to all other unrestricted income received during the year, excluding the budgeted contribution received from Hampshire County Council and any gains resulting from the sale of fixed assets.

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Report of the trustees for the year ending 31 March 2025

Plans for the Future

The Gardens plan to develop in 2024/25 a new Propagation Unit for both immediate and long-term benefit. The Unit will enable the Gardens to propagate and grow a wide range of plant material for conservation and heritage purposes as well as providing the gardens with improved biosecurity as it faces a rising tide of pest and diseases.

Elements of the Propagation Nursery Unit will comprise:

It is anticipated that work will commence during spring/summer of 2025, with a completion date of autumn 2025

NoFit State Circus , August 2025

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Report of the trustees for the year ending 31 March 2025

Structure, governance, and management

Sir Harold Hillier Gardens and Arboretum (SHHG) were left by Sir Harold under the sole trusteeship of Hampshire County Council during 1977 and were registered as a charity on 12 January 1978 (number 274737). The County Council’s Leader and Executive Member for Hampshire 2050 and Corporate Services, Councillor Nick Adams-King (from May 2024) is responsible for approving the strategic decision-making for the Trust. During the period of this report the County Council’s Leader and Executive Member for Hampshire 2050 and Corporate Services was Cllr Rob Humby (until May 2024). The Leader delegates day-to-day responsibility for the Gardens to the Director of Universal Services, Patrick Blogg and the Director of the SHHG, Clare Goddard.

The Trust is governed by the Arboretum Trust Board (acting as the Executive) which comprises the Leader, the Chairman of the Advisory Committee and Director of Universal Services. The Trust Board and the SHHG are supported by an eminent group of advisers mostly with interest and expertise in the field of horticulture, gardens, plant collections and the charitable sector. All support the SHHG with their time and expertise, providing valuable guidance and advice.

AbbaMagic Uk, Picnic Concert August 2025

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Report of the trustees for the year ending 31 March 2025

Membership of the Advisory Committee as in March 2025:

The Advisory Committee is supported by a specialist Gardens Panel, comprising:

President

Her Majesty The Queen

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Report of the trustees for the year ending 31 March 2025

Patrons

President: Her Majesty The Queen. The Gardens is indebted to Her Majesty The Queen for her on-going support, interest and encouragement.

Roy Lancaster VMH, CBE: Former Curator of the Gardens, Roy Lancaster has been an ardent supporter and Patron of the Gardens for many years.

The sole trustee, Hampshire County Council, has provided a significant level of financial support to the SHHG since 1977. This enabled the size of the Garden to increase to 180 acres and included the completion of a range of capital projects. This has also enabled the potential of the collection to be maximised for education, recreation, and conservation purposes. What started as a private plant collection with a few hundred visitors has been made accessible to a wide range of visitors from all over the world.

Today it provides an excellent facility which normally attracts around 350,000 annual visitors, usually including over 15,000 formal and family educational visits. The SHHG and plant collection has also grown, now boasting some 42,000 plants of over 12,500 taxa and 14 national plant collections set in a complementary mixture of formal and informal landscapes and feature gardens such as one of Europe’s largest winter gardens. The significance of the collection is recognised by a Grade II listing in English Heritage’s Register of Parks and Gardens of Special Historic Interest.

Chris Jackson/Getty Images ©

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Report of the trustees for the year ending 31 March 2025

Related parties and co-operation with other organisations

The County Council, as sole trustee, is a key related party to SHHG and is responsible for the control, administration, and financial management of the SHHG. As a Local Authority, the County Council has in place control frameworks for risk management, internal control and governance, the adequacy and effectiveness of which are subject to annual evaluation by both external and internal audit. As the sole trustee, the County Council allows SHHG to benefit from the use of these control frameworks, including the use of support services including internal audit, banking, financial reporting, and employment practice advice, for which an annual charge is made, details of which can be found in note 8.

Through the Gardens’ pursuit of achieving its charitable objective of “ the conservation, protection and improvement of the collection of plant species and cultivars of the temperate world for the public benefit by the cultivation and maintenance of such plants” , SHHG supports other projects and institutions with access to its plant collection and knowledge.

Report of the trustees for the year ending 31 March 2025

Pay policy for senior staff

Risk management

All staff are employed by Hampshire County Council on behalf of the Trust and therefore they follow all terms and conditions and policies as set by Hampshire County Council.

SHHG understands risk management as an essential part of the business, in its delivery of a unique botanical plant collection, outstanding gardens and arboretum with core educational and conservation activities as well as its supporting function to include conference and hire facilities.

As employees of Hampshire County Council, staff salary levels are set in accordance with the Employment in Hampshire County Council (EHCC) 2007 Agreement. There are 11 pay grades within the EHCC pay framework, with roles matched to the appropriate grade following an evaluation using the Hay methodology.

An established risk management policy is in place, in support of which:

The Trust considers the key management personnel to be the trustees, and the Director of the Gardens and details of the employment benefits and expenses paid are disclosed in note 5 to the accounts.

The SHHG Internal Management Team, chaired by the Director:

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Report of the trustees for the year ending 31 March 2025

Risk management (continued)
Financial risks
The charity is exposed to two categories of financial risks:
•
external risks that will impact the Gardens if they occur (e.g.
national and local economic factors, climate change)
•
risks related to internal management of the Gardens and the
successful delivery of its objectives (e.g. operating model
decisions, the implementation of the business plan).
The assessment and mitigation of financial risks is considered
alongside the Medium-Term Financial Plan and the Reserves
Policy in a co-ordinated approach to strategic and financial
planning.
In the event of any risk arising, and in the absence of any external
financial support, the impact will be offset initially out of any
annual surplus, then from any development funds and/or the
reserve fund, limited by any restrictions on the use of funds
and/or contractual commitments against funds not yet spent. Any
combination of the below scenarios would draw more heavily on
those sources.		 Risk Risk Mitigation
E1 Economic recession impacting income and
funding		 Reserves policy, marketing strategy and plan for
income growth, robust financial management
E2 A period of high inflation resulting in cost
pressures that cannot be matched with
increased income		 Robust financial management, ongoing efforts to
deliver efficiencies, vacancy management,
temporary reduction in focus of expenditure
E3 A reduction in support from Hampshire County
Council		 Reserves policy and income growth strategy;
regular forward planning with Hampshire County
Council
E4 A long period of closure resulting from an
external shock		 Potential external support (e.g. as received during
covid closures), reserves policy; memberships
smooth income as not as variable as day visits
E5 The impact of storms/ floods/ disease/ extreme
heat		 Reserves policy, regular review of changes and
development of appropriate mitigations
I1 Unsuccessful integration and delivery of
catering provision		 Business plan for catering provision, robust
financial management, promotional activity to
encourage take-up
I2 Unsuccessful implementation of action plan to
deliver income growth		 Marketing strategy to promote the Gardens and
the benefits to members/visitors/corporate users,
engagement with users, pricing strategy,
understanding customers
I4 Inadequate funding set aside to meet asset
repair and replacement		 Asset management plan, assessment of likely
expenditure, ongoing monitoring of asset
condition and requirements; potential for external
funding

Index

Report of the trustees for the year ending 31 March 2025

Risk management (continued)
Non-Financial risks
The charity is also exposed to non-financial risks which include
the following:		 Risk Risk Mitigation
N1 Climate Change impact on operations, the built
and natural environment		 Losses to the collection are minimised through
strategic propagation programmes. Repairs to
damage to the built environment are typically
funded via the Gardens’ reserves, a plan is in
place to grow these reserves over the next 5 years
to ensure fundingis available.
N2 Reduction in number of volunteers reduces the
level and reach of the work the Gardens can
undertake.		 The Gardens’ volunteer coordinator runs annual
recruitment drives to attract new volunteers.
Existing volunteers are invited to many informal
activities at the Gardens to increase retention
rates.
N3 Reputational damage caused by losses to the
collection.		 Reputational damage, like losses to the
collection, are minimised through the strategic
propagation programme. Where required, PR
activities will be sought from the County
Council’s specialist PR colleagues.
N4 Major accident or incident resulting in the
Gardens’ temporary closure		 Very low risk; policies and procedures in place
that seek to ensure the health and safety of all
people on site, both visitors and staff;
appropriate staff are fully trained to manage
unexpected incidents, accidents and health-
related emergencies.

Index

Report of the trustees for the year ending 31 March 2025

Treasury management

SHHG operates under the Treasury Management Policy approved by its sole trustee, Hampshire County Council. That policy adheres to the principles of best practice including the adoption of the Treasury Management in the Public Services: Code of Practice produced by the Chartered Institute of Public Finance and Accountancy (CIPFA).

The Trust defines its treasury management activities as:

In accordance with Section 5 of the Code, SHHG maintains, as the cornerstones for effective treasury management:

Whilst the Trust Board assumes full responsibility for the implementation and monitoring of its treasury management policies and practices, it delegates the execution and administration of treasury management decisions to the Director of Corporate Operations of Hampshire County Council, who will act in accordance with the organisation’s policy statement, CIPFA’s Standard of Professional Practice on Treasury Management and maintain TMPs covering the activities carried out for SHHG.

Index

Report of the trustees for the year ending 31 March 2025

Reserves

As such, SHHG holds unrestricted funds in two reserves:

The SHHG’s reserves policy indicates the level of reserves the SHHG needs to operate effectively in accordance with its aims, needs and objectives considering potential risks and contingencies that may arise from time to time, and in the context of a separate risk management policy.

In the short term, this involves maintaining reserves at a level that enables SHHG to manage financial risk and income volatility. In the longer term, reserves help to ensure the ongoing delivery of SHHG’s charitable objectives.

To establish an appropriate level of reserves the SHHG has reviewed the following factors:

General Reserve: funds set aside which may be used at the trustees’ discretion that are held principally to mitigate financial risks and income volatility (31/3/25: £160,000). The Trust Board agreed in January 2023 that the general reserve fund would be increased by £30,000 per annum to provide contingency for the financial risks outlined in the Risk Management section of this report. The level of the general reserve fund is subject to an annual review to ensure it remains at an appropriate level and the Trust Board will in January 2025 consider and update the policy as appropriate to reflect changes in risk and the impact of the decision to bring the provision of catering services in-house. It is the intention of the Trust Board to increase the balance held in the General Reserve over time to mitigate the financial risks to the charity and to do so in a sustainable way that balances a desire to increase reserves with the need to continue to invest in the Gardens and deliver the charitable objectives.

Development Fund: funds set aside which may be used at the trustees’ discretion that are held principally for the general future development of SHHG (31/3/25: £85,311). There is no minimum or target balance agreed for the Development Fund. The Development Fund is intended to aid the longer term development of SHHG but may also be used in mitigation in meeting short term financial challenges at the discretion of the Trust Board.

Further details on reserves and the restricted funds of the SHHG are included within the Finances section that follows.

Index

Report of the trustees for the year ending 31 March 2025

Fundraising Statement

Finances

Sir Harold Hillier Gardens complies with the Fundraising Regulators Code of Fundraising Practice, and the Trustees have regard to national guidance in overseeing the fundraising activities of the Charity.

During 2024/25 no complaints were received in relation to SHHG fundraising activity.

We make every effort to ensure that our fundraising activity never feels unreasonably intrusive, persistent, or pressurised. This applies to our written communications and any fundraising activity at the gardens.

We respect the wishes of supporters who do not wish to receive fundraising communications and try to limit the number of communications a supporter might receive.

The statement of financial activities (SOFA) reports a net deficit for the year ended 31 March 2025 of £537,956.

The net deficit has increased by £417,392 compared to the deficit of £120,564 reported for the period 2023/24. This is the result of several factors affecting both income and expenditure as set out below.

Income

Overall income has increased by £1.21m compared with the previous year. This is primarily due to the following:

Index

Report of the trustees for the year ending 31 March 2025

Expenditure

Unrestricted funds

Overall expenditure has increased by £1.540m, primarily due to the following:

Unrestricted funds are split between the development fund and the designated reserve fund. At 31 March 2025, the total balance of unrestricted funds was £245,311.

The SOFA for the financial year ended 31 March 2025 reflects an overall decrease in unrestricted funds of £516,427. This is due to costs exceeding unrestricted income in 2024-25 by £564,710, offset by a transfer from applied contributions of £48,283. The transfer from applied contributions is the reversal of depreciation charge (£257,830) less spend on capital from unrestricted sources in the year (£209,547).

The development fund accounts for £85,311 of the total unrestricted funds and can be used at the trustees’ discretion to further the charitable objectives of the Gardens.

The remaining balance of unrestricted funds of £160,000 comprises the Trust’s designated reserve fund, held in line with the reverses policy. This has increased by £30,000 as outlined in the reserve strategy section.

Index

Report of the trustees for the year ending 31 March 2025

Restricted funds

• Elizabeth Creak Trust Training Fund £15,637

Six restricted funds were held as at 31 March 2025, totalling £86,340. These funds can only be applied to specific purposes, as follows:

• Hillier’s expedition fund, £8,945

The Hillier's expedition fund is used to fund botanical and horticultural expeditions and plant collection work.

This fund represents grants received from the Elizabeth Creak Charitable Trust. These grants are retained in a restricted reserve and used to fund the training of students as these costs are incurred. Note 15b presents the grant income received in year and the expenditure incurred in year.

The 50-year development fund is to be used in line with the 50-year plan to fund major projects that continue to develop and enhance the Gardens.

The Propagation Unit Fund was used for the development and construction of a modern, comprehensive Propagation Nursery Unit, to propagate and grow a wide range of plant material for conservation, heritage and educational purposes. The reserve has now been used in full and the propagation unit was operational in July 2025.

The Hillier bursary fund is intended to fund training and development of permanent staff at the gardens that cannot be funded by the employer from core funds. The long-term intention for the fund is to accumulate sufficient capital that the interest earned can be used to fund such training. However, the achievement of the long-term aim of the fund is not intended to prevent current permanent staff benefiting and it can be accessed in the meantime to fund appropriate training and development opportunities.

Other restricted grants and donations reserve is used to hold restricted grants or donations which have been received for a restricted purpose and have not yet been spent. As at 31 March 2025 there was a nil balance.

Index

Report of the trustees for the year ending 31 March 2025

Balance sheet

Going concern consideration

The balance sheet shows the total funds of the charity at about £12.4 million. Of this total, just over £12 million represents the value of fixed assets owned by the charity, with the remainder the useable funds detailed above (£0.245m unrestricted funds plus £0.863m restricted funds).

The trustees are confident that the charity is a going concern. This assessment is based on the financial forecasts for income and expenditure to March 2027 and the level of reserves. The operating environment has been challenging over recent years due to the economic climate and changes within the charity’s operations to bring catering provision inhouse. Actions are being taken to address these challenges but there are risks associated with plans to increase income and reduce expenditure. Levels of income and expenditure will continue to be monitored closely, reported to the board regularly and mitigating actions taken where required.

Medium term position

If the charity does not manage to meet planned levels of income and expenditure during 2026–27, there is a risk to the continued operation of the charity in the medium term. To ensure its ongoing operation over the medium to long term, the charity needs to increase the level of charity reserves, as set out in the reserves policy.

Index

Report of the trustees for the year ending 31 March 2025

Disclosure of information to auditor

Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

Index

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

Approved by the trustee and signed on their behalf by:

Date: 28/01/2026

Councillor Nick Adams-King

Chairman of the Arboretum Trust Board

Index

Independent Auditor’s Report to the trustee of Sir Harold Hillier Gardens

Independent Auditor’s Report to the trustee of Sir Harold Hillier Gardens

Opinion

Basis for opinion

We have audited the financial statements of The Sir Harold Hillier Gardens and Arboretum (the ‘charity’) for the year ended 31[st] March 2025 which comprise the Statement of Financial Activity, the Balance Sheet, the Statement of Cash Flows, and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

In our opinion the financial statements:

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Index

Independent Auditor’s Report to the trustee of Sir Harold Hillier Gardens

Other information

Matters on which we are required to report by exception

The other information comprises the information included in the trustees’ annual report, other than the financial statements, and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 33, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Index

Independent Auditor’s Report to the trustee of Sir Harold Hillier Gardens

Auditor responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the FRC’s website at: https://www.frc.org.uk/auditors/audit-assurance/auditor-s-responsibilities-forthe-audit-of-the-fi/description-of-the-auditor%E2%80%99s-responsibilitiesfor. This description forms part of our auditor’s report.

Independent Auditor’s Report to the trustee of Sir Harold Hillier Gardens

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Compass Accountants Limited, Chartered Accountants and Statutory Auditor

Hampshire, PO14 4AR

Date: 28[th] January 2026

Financial Reports Sir Harold Hillier Gardens

Statement of Financial Activity
2024/25
2024/25
2024/25
2024/25
2023/24
Note
Donations and legacies:
Donations
Grant Income
Charitable activities:
Use of Gardens and Facilities
Education
Investments:
Rents
Interest - bank
Other:
Local Authority contribution
Gain on disposal of fixed asset
Income
Charitable activities:
Management of Gardens and facilities
Development of Gardens
Education
Expenditure
4
Net gains/(losses) on investments
Net income/(expenditure)
Transfer between funds
Gains/(losses) on the revaluation of fixed assets
Actuarial gains/(losses)on defined benefit pension scheme
Other gains/(losses)		 Unrestricted
funds
Restricted
funds
Endowment
Funds
Total funds
Prior period
total funds
£
£
£
£
£
66,073
27,500
-
93,573
81,750
-
-
-
-
2,666
3,093,743
4,500
-
3,098,243
1,913,301
95,261
-
-
95,261
98,231
133,062
-
-
133,062
139,442
-
651
-
651
648
193,772
-
-
193,772
166,184
-
-
-
-
-
3,581,911
32,651
-
3,614,562
2,402,222
4,030,857
4,500
-
4,035,357
2,504,938
-
-
-
-
0
115,764
35,397
-
151,161
140,848
4,146,621
39,897
-
4,186,518
2,645,786
34,000
34,000
123,000
(564,710)
(7,246)
34,000
(537,956)
(120,564)
48,283
(269,520)
221,237
-
0
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Net movement in funds
Reconciliation of funds
Balances brought forward at 1 April
15
Funds balances carried forward at 31 March		 (516,427)
(276,766)
255,237
(537,956)
(120,564)
761,738
363,106
11,837,104
12,961,948
13,238,737
245,311
86,340
12,092,341
12,423,992
12,961,948

Catering Transfer

In January 2024 the Catering operation transferred from Hampshire County Council to SHHG. Therefore, 2024-25 was the first full year where the gross cost and income of the catering operation was included in the SOFA. In 2023-24 the gross income and expenditure relating to SHHG catering for two and a half months was included in the SOFA.

The gross catering expenditure 2024-25 was £1.71m compared to £327,000 in 2023-24 (increase of £1.38m). The gross catering income 2024-25 was £1.44m compared to £269,000 in 2023-24 (increase 1.17m).

Index

Balance Sheet

Approved by the sole trustee and signed on their behalf
by:
Councillor Nick Adams-King,
Chairman of the Arboretum Trust Board
Date: 28/01/2026
Director of Corporate
Operations,
Hampshire County
Council
Date: 26 January 2026
Note
Fixed assets
Tangible fixed assets
11
Investment assets
11
Heritage assets
12
Current assets
Debtors
13
Cash at bank and held by Hampshire County Council
18
Liabilities
Creditors: Amounts falling due within one year
14
Provisions for liabilities and charges
Net current assets
Total assets less current liabilities
Long term creditors
Amounts falling due after more than one year
Net assets
Funds
Unrestricted
15a
Restricted
15b
Applied contributions
15c
Endowment
15c
Revaluation reserve
15c		 2024/25
2023/24
£
£
10,630,809
10,409,572
1,260,000
1,226,000
201,532
201,532
12,092,341
11,837,104
260,593
89,225
151,376
1,177,711
411,969
1,266,936
(80,318)
(142,092)
nil
nil
331,651
1,124,844
12,423,992
12,961,948
nil
nil
12,423,992
12,961,948
245,311
761,738
86,340
363,106
4,305,612
4,084,375
826,602
826,602
6,960,127
6,926,127
12,423,992
12,961,948

Index

Statement of Cash Flows

----- Start of picture text -----
Note 2024/25 2023/24
£ £
Net cash used in operating activities 17 (680,981) (166,279)
Cash flows from investing activities:
Interest and rents from investments 133,713 140,090
Purchase of property, plant and equipment (479,067) (78,288)
Net cash used in investing activities (345,354) 61,802
Change in cash and cash equivalents in the year (1,026,335) (104,477)
Cash and cash equivalents at the beginning of the year 1,177,711 1,282,188
Cash and cash equivalents at the end of the year 151,376 1,177,711
----- End of picture text -----

Index

•" Notes to the Accounts Sir Harold Hillier Gardens

1. Basis of Preparation

1. Basis of preparation and assessment of going concern

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019) – Charities SORP (FRS 102) and the Charities Act 2011.

The Sir Harold Hillier Gardens and Arboretum (SHHG) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The address of the registered office and registered charity number are included in the legal and administrative information provided on page 2 of the annual report.

The trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest whole pound (£).

Index

2. Accounting Policies

a. Income recognition & donations

b. Expenditure recognition

Income is credited to the Statement of Financial Activities in the year to which it relates. Income is deferred only when conditions have to be fulfilled before becoming entitled to it or where the donor has specified that income is to be expended in the future period.

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of obligation can be measured reliably. Expenditure is classified under the following activity headings:

In accordance with the Charities SORP (FRS 102), no amount is recorded in the financial statements for volunteer time. Details of the activities undertaken by volunteers can be found in the trustees’ annual report.

Donated professional services and / or facilities are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably, and the charity has control over the item. On receipt, donated professional services and facilities are recognised based on the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. No donated professional services or facilities were received during 2024/25 (2023/24 nil).

Membership income is included in the year of receipt as this generally equates to a full year of income in each year over time. Rental income is credited to the Statement of Financial Activities in the year to which it relates.

c. Basis of allocation of charitable expenditure

Charitable expenditure includes direct and indirect costs that are allocated in relation to underlying activity levels established by the use of a number of indicators, for example accommodation costs by floor space occupied and human resources costs by average staff numbers throughout the financial year. The Charity does not receive any services for which it is not charged, and all costs are included in the Statement of Financial Activity.

Index

2. Accounting Policies

d. Pensions

e. Tangible fixed assets

Pension contributions are paid to a multi-employer, local government defined benefit pension scheme in accordance with the recommendations of the actuary. Full details of the Hampshire Pension Fund are available in the County Council's Statement of Accounts. The contribution rate is determined by the Pension Fund's actuary (Aon Hewitt), set in relation to the current service period only. Therefore, in accordance with recommended practice for charities, pension costs are accounted for in line with defined contribution schemes. In 2024/25 the current service contribution rate was 17.8% of pensionable pay (17.8% in 2023/24). The current service contribution for pensions included in the Statement of Financial Activity is £290,785 (£188,632 in 2023/24). SHHG is under no obligation to make any extra payments, irrespective of how the pension fund performs.

Fixed Assets are valued and held in the accounts on the basis described in the Accounting and Reporting by Charities Statement of Recommended Practice (SORP) 2019.

Expenditure on the acquisition, creation or enhancement of assets is capitalised on an accrual basis, provided that it benefits the Gardens and the services it provides are for more than one financial year.

Fixed Assets are categorised as follows:

Freehold interest in land and buildings

Assets in this category are revalued on a rolling programme and at least every five years. Asset revaluations are carried out by RICS qualified valuers from Hampshire County Council's Property Services. Assets are valued in the accounts on either a depreciated replacement cost basis or an existing use basis dependant on if comparable evidence exists in the market. Deprecation is charged on all fixed assets excluding land in accordance with Financial Reporting Standard (FRS) 102.

Index

2. Accounting Policies

Depreciation is charged on a straight-line basis, over the estimated remaining useful life. At the last valuation these were assessed as follows:

Furniture and equipment (including garden infrastructure)

Furniture and equipment, including garden infrastructure, are valued at depreciated historic cost. They are depreciated over the expected useful life of the asset, as follows:

One piece of land previously donated to the Gardens is classified as investment property as this land is leased out to Hillier Nurseries to generate income. This asset will be revalued on an annual basis and is shown in the accounts at market value.

Depreciation is not charged on investment properties. Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in “net gains / (losses) on investments” in the Statement of Financial Activity.

Plants and trees at the Gardens and Arboretum are regarded as inalienable and historic and they are therefore not included as an asset in the Balance Sheet. Details of the collection are available at the Centre and a summary is provided in the Annual Report.

2/2

Index

2. Accounting Policies

Assets under construction

g. Debtors and creditors receivable / payable within one year

Assets under construction are valued at cost. They are not depreciated until brought into use.

Research and development

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Research and development costs are written off as incurred.

h. Provisions

f. Heritage Assets

Heritage assets are held in pursuit of preservation and/or conservation objectives. The heritage assets include the land on which the arboretum sits as well as the separately acquired Ampfield Woods, an additional strip of land and the Centenary Border. This land is used for the conservation, cultivation, protection and improvement of a collection of plant species and cultivars of the temperate world for the public benefit and educational purposes.

Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably established.

i. Funds accounting

Funds held by the charity are:

Other charitable funds

A register of the heritage assets held by the charity is available and they are accessible to the public as visitors to SHHG since they represent the land on which the Gardens and Arboretum collection sits.

These are unrestricted general funds that can be used in accordance with the charitable objectives at the discretion of the trustees.

Heritage assets are capitalised at cost and shown at depreciated historic cost. Depreciation is charged on heritage assets excluding land, over the asset’s useful life.

Index

2. Accounting Policies

Designated funds

j. Critical judgements in applying accounting policies

These are funds set aside by the trustees out of other charitable funds for specific future purposes or projects.

In applying the accounting policies set out in note 2, the trustees have made the following critical judgement:

Restricted funds

Asset classifications

These are funds that can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the relevant note to the accounts.

The trustees have made judgements on the classification of the tangible fixed assets held. These judgements determine the valuation and depreciation method to be used and are based on the main reason that the SHHG is holding that asset.

k. Post balance sheet events

Endowment funds

These are funds that represent those assets that must be held permanently by the charity, principally the land on which the gardens and arboretum sit. Income arising on the endowment funds can be used in accordance with the objectives of the charity and is included as unrestricted income.

As at 23 January 2026 when the accounts were signed by the Trust Board, there were no post balance sheet events requiring disclosure.

Index

3. Comparative year information

Comparative year information
for figures reported in
Statement of Financial Activities
Note
Donations and legacies:
Donations
Grant Income
Charitable activities:
Use of Gardens and Facilities
Education
Investments:
Rents
Interest - bank
Other:
Local Authority contribution
Income
Charitable activities:
Management of Gardens and facilities
Development of Gardens
Education
Expenditure
4
Net gains/(losses) on investments
Net income/(expenditure)
Transfer between funds
Gains/(losses) on the revaluation of fixed assets
Net movement in funds
Reconciliation of funds
Balances brought forward at 1 April
15
Funds balances carried forward at 31 March		 Note
Donations and legacies:
Donations
Grant Income
Charitable activities:
Use of Gardens and Facilities
Education
Investments:
Rents
Interest - bank
Other:
Local Authority contribution
Income
Charitable activities:
Management of Gardens and facilities
Development of Gardens
Education
Expenditure
4
Net gains/(losses) on investments
Net income/(expenditure)
Transfer between funds
Gains/(losses) on the revaluation of fixed assets
Net movement in funds
Reconciliation of funds
Balances brought forward at 1 April
15
Funds balances carried forward at 31 March		 2023/24
2023/24
2023/24
2023/24
2022/23
Unrestricted
funds
Restricted
funds
Endowment
Funds
Total funds
Prior period
total funds
£
£
£
£
£
56,750
25,000
-
81,750
63,594
1,167
1,499
-
2,666
52,230
1,903,550
9,751
-
1,913,301
1,493,255
98,231
-
-
98,231
86,508
139,442
-
-
139,442
136,358
-
648
-
648
447
166,184
-
-
166,184
175,155
2,365,324
36,898
-
2,402,222
2,007,547
2,495,188
9,750
-
2,504,938
2,158,296
-
-
-
-
38,000
109,227
31,621
-
140,848
151,045
2,604,415
41,371
-
2,645,786
2,347,341
123,000
123,000
133,569
(239,091)
(4,473)
123,000
(120,564)
(206,225)
240,568
(53,480)
(187,088)
-
-
-
-
-
-
50,000
1,477
(57,953)
(64,088)
(120,564)
(156,225)
760,261
421,059
11,901,192
13,082,512
13,349,782
761,738
363,106
11,837,104
12,961,948
13,238,737

Index

4. Expenditure

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4a. Analysis of total resources expended
2024/25 2024/25 2024/25 2024/25 2023/24
Support and
governance Other direct Prior period
Staff costs costs costs Total funds total funds
£ £ £ £ £
Unrestricted funds
Charitable activities
Management of Gardens and facilities 2,124,237 494,564 1,412,056 4,030,857 2,495,188
Education 113,867 - 1,897 115,764 109,227
Total unrestricted expenditure 2,238,104 494,564 1,413,953 4,146,621 2,604,415
Restricted funds
Charitable expenditure
- -
Management of Gardens and facilities 4,500 4,500 9,750
Education 35,280 - 115 35,397 31,621
Total restricted expenditure 39,780 - 115 39,897 41,371
Total expenditure 2,277,884 494,564 1,414,068 4,186,518 2,645,786
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Index

4. Expenditure

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4b. Analysis of support and governance costs
2024/25 2023/24
Management of Management of
Gardens and Gardens and
facilities facilities
£ £
Employees 200,904 159,590
Communications and IT 73,112 71,686
Postages 14,520 12,372
Finance costs 5,682 5,440
Governance costs 65,458 63,683
Other 36,913 34,574
Depreciation 97,975 100,843
Total costs 494,564 448,188
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4c. Analysis of governance costs
2024/25 2023/24
£ £
Local Authority support functions 59,008 57,233
Audit Fee 6,450 6,450
65,458 63,683
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Governance costs are made up of the support functions provided by the Local Authority including internal audit, banking, financial reporting, employment practice advice and other strategic support, together with the cost of the external audit.

Index

5. Employee information and Trustee Remuneration

Analysis of staff costs, trustee remuneration and expenses, and key management personnel

5a. Employee information

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|||| |---|---|---| |2024/25|2023/24| |£|£| |Salaries|2,033,624|1,151,325| |Social security|142,467|87,199| |Pension|290,785|188,632| |Training|8,886|3,607| |Recruitment and relocation|-|-| |Other|3,026|34,196| |2,478,788|1,464,959|

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The Trust considers the key management personnel to be the trustees and the Director of the Gardens. For 2024/25, total employment benefits including employer pension contributions for key management personnel were £72,004 (2023/24 £70,248).

No remuneration was paid to trustees in 2024/25 nor were any benefits provided by the charity in return for their role (2023/24: nil).

No expenses were paid to the trustees during 2024/25 (2023/24: nil).

In 2024/25 only one employee received total employee benefits (excluding employer pension costs) over £60,000 and they were within the band of £60,000£70,000 (2022/23: one).

5b. Employee Numbers

The average number of persons employed during the year was:

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|||| |---|---|---| |2024/25|2023/24| |Headcount|76|56| |Full time equivalent|55.43|36.94|

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In 2024/25 Other Employee costs includes a credit of £895 relating to prior year redundancy cost being lower than the amount accrued (2023/24: redundancy costs £30,588).

In January 2024 the Catering operation transferred from Hampshire County Council to Hillier’s. The increase in the average number of people employed between 2024/25 and 2023/24, as a result of a full year impact of the catering transfer was 17 (14.4 FTE).

Index

Notes to the Accounts

6. Auditors remuneration

7. Government grants received

The fee charged by the auditors, Compass Accountants, for the audit of the 2024/25 annual accounts is accrued at £6,450 (2023/25 £6,450).

Hampshire County Council Climate Change Funding
Hampshire County Council Waste Prevention Community Grant Fund		 2024/25
2023/24
£
£
-
1,167
-
1,499
-
2,666

Index

Notes to the Accounts

8. Related party transactions

9. Gift aid

Hampshire County Council is a related party of the charitable trust as sole trustee. The Council provided a contribution of £193,772 in the year 2024/25 (2023/24 £166,184).

The total value of Gift Aid included within the Statement of Financial Activity for 2024/25 is £196,778. For 2023/24 the figure was £184,508.

10. Leasing costs

Hampshire County Council charges SHHG annually for the provision of support functions including internal audit, banking, financial reporting, employment practice advice and other strategic support. The charge for 2024/25 is £59,008 (2023/24 is £56,521).

No costs relating to non-cancellable lease arrangements were incurred in either 2024/25 or 2023/24.

As a result of the shared banking facilities provided by the County Council, as at 31 March 2025 the County Council was owed £174,810 cash in relation to Hillier's (31 March 2023 £853,207 cash held by Hampshire County Council on behalf of SHHG).

There were no related-party transactions involving members or Chief Officers of the County Council responsible for the affairs of the trust.

Index

11.Tangible fixed assets

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Tangible fixed assets
Freehold
Furniture & Assets under
Land & Total Investment
Equipment construction
Buildings Assets
Asset cost, valuation or revalued amount
Bought forward 1 April 2024 10,216,875 1,139,449 63,836 11,420,160 1,226,000
Additions - - 479,067 479,067 -
- - -
Disposals (23,177) (23,177)
Revaluation - - - - 34,000
Balance carried forward 31 March 2025 10,216,875 1,116,272 542,903 11,876,050 1,260,000
Accumulated depreciation & impairment provsions
- -
Less Accumulated depreciation brought forward 01 April 2024 (613,815) (396,773) (1,010,588)
- - -
Disposals 23,177 23,177
- -
Depreciation Charges for the year (201,062) (56,768) (257,830)
Balance carried forward 31 March 2025 (814,877) (430,364) - (1,245,241) -
Net Book Value 9,401,998 685,908 542,903 10,630,808 1,260,000
Brought forward 01 April 2024 9,603,060 742,676 63,836 10,409,572 1,226,000
Carried forward 31 March 2025 9,401,998 685,908 542,903 10,630,809 1,260,000
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The land and buildings are owned by Hampshire County Council in its capacity as trustee of The Sir Harold Hillier Gardens and Arboretum charity.

Index

11.Tangible fixed assets

11b. Tangible fixed assets held at valuation

The historic cost equivalent of land and buildings included at valuation are as follows:

Cost
Accumulated depreciation
Net book value		 Freehold land &
buildings
Investment
assets
Freehold land &
buildings
Investment
assets
£
£
£
£
3,059,762
329,000
3,059,762
329,000
(1,338,728)
-
(1,279,490)
-
1,721,034
329,000
1,780,272
329,000
2024/25
2023/24

Freehold land and buildings and investment assets were subject to an independent, professional valuation at 31 March 2021, in line with the Trust’s revaluation accounting policy. Asset revaluations are carried out by RICS qualified valuers from Hampshire County Council's Property Services. For freehold land and buildings the valuation is on either a depreciated replacement cost (DRC) basis or an existing use valuation (EUV) basis; investments assets are valued on a market value basis.

The DRC valuations of freehold land and buildings are subject to the prospect and viability of the continued occupation and use and cannot be relied upon as an indication of the amount that could be recovered if the service was discontinued and the asset retired. Properties valued using the DRC basis are of a specialised nature and the value derived is not based upon evidence of sales of similar assets in the market.

The market value of the investment assets is determined by the RICS qualified valuers based upon the annual rental income they generate.

Index

12. Heritage assets

12. Heritage assets

a. Analysis of movements in heritage assets during the year

Heritage assets are held in pursuit of preservation and/or conservation objectives. The heritage assets include the land on which the arboretum sits as well as the separately acquired Ampfield Woods, an additional strip of land and the Centenary Border. This land is used for the conservation, cultivation, protection and improvement of a collection of plant species and cultivars of the temperate world for the public benefit and educational purposes.

There has been no movement in the overall value of heritage assets during 2024/25. The balance carried forward at 31 March 2025 therefore remains at £201,532.

b. Analysis of heritage assets transactions over the last 5 years

There have been no heritage asset transactions in the last 5 years.

A register of the heritage assets held by the charity is available and they are accessible to the public as visitors to SHHG since they represent the land on which the Gardens and Arboretum collection sits.

Heritage assets are capitalised at cost and shown at depreciated historic cost. Depreciation is charged on heritage assets excluding land, over the asset’s

Index

Notes to the Accounts

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13 Debtors
2024/25 2023/24
£ £
- -
Prepayments and accrued interest
Other debtors 260,593 89,225
260,593 89,225
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Of the other debtors, £179,406 relates to Gift Aid yet to be received

14 Liabilities: Amounts falling due within one year


Trade creditors
Receipts in advance
2024/25
2023/24
£
£
(22,177)
(87,969)
(58,141)
(54,123)
(80,318)
(142,092)

Of the trade creditors, £6,450 relates to an accrual for Compass Accountants external audit fee for 2024/25.

Index

15. Analysis of charitable funds

15a. Analysis of movements in unrestricted funds

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Balance at 31 Balance at 31
Movement in resources during the year
March 2024 March 2025
Incoming Outgoing Transfers
£ £ £ £ £
Hillier's Development Fund 631,738 3,581,911 (4,146,621) 18,283 85,311
Reserves Fund 130,000 - - 30,000 160,000
761,738 3,581,911 (4,146,621) 48,283 245,311
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The Hillier’s development fund represents the free reserves of the Trust, which may be applied at the discretion of the trustees to further any of the Trust’s charitable objectives.

Since 2003/4 the Trustee has set aside funds to a designated fund which may be used for the general future development of the gardens.

In accordance with the legal requirement of the Charity Commission and the Sir Harold Hillier Garden and Arboretum's reserves policy, a Reserve Fund was established during 2007/08. The value of the Reserve Fund is reviewed annually by the Trust Board, taking into account the potential risks that SHHG may face.

Index

15. Analysis of charitable funds

15b. Analysis of movements in restricted funds

The Hillier's expedition fund is used to fund botanical and horticultural expeditions and plant collection work.

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Balance at 31 Balance at 31
Movement in resources during the year
March 2024 March 2025
Incoming Outgoing Transfers
£ £ £ £
Hillier's Expedition 8,945 - - - 8,945
50 Year Development Fund 187,370 558 - (168,000) 19,928
Hillier's Bursary Fund 41,738 92 - - 41,830
Propagation Unit 101,520 - (269,520) 168,000 -
Other restricted grants and donations 2,276 - (2,276) - -
Elizabeth Creak Trust Training Fund 21,257 27,500 (33,120) - 15,637
363,106 28,150 (304,916) - 86,340
----- End of picture text -----

The 50 year development fund is used to fund projects in line with the Gardens’ 50 year plan. £168,000 is to be transferred from this reserve to fund the propagation unit spend in 2024-25.

The Propagation Unit Fund is used for the development and construction of a modern, comprehensive Propagation Nursery Unit, to propagate and grow a wide range of plant material for conservation, heritage and educational purposes. This reserve has been fully utilised to fund the Propagation Nursey Unit.

Hillier's bursary fund is used to fund training and development activities for permanent members of the Garden's staff.

Other restricted grants and donations is used to hold restricted grants or donations which have been received for a restricted purpose and have not yet been spent.

The Elizabeth Creak Trust Training Fund is used to fund the training of students. This is a restricted grant.

Index

15. Analysis of charitable funds

15c. Analysis of movement in the endowment funds

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Movement in resources during the year
Balance at Gains/(losses) Balance at
31/03/2024 Incoming Outgoing on revaluation Transfers 31/03/2025
of investment
assets
£ £ £ £ £ £
Endowment fund 826,602 - - - - 826,602
- - -
Applied contributions 4,084,375 221,237 4,305,612
Revaluation reserve 6,926,127 - - 34,000 - 6,960,127
- -
11,837,104 34,000 221,237 12,092,341
----- End of picture text -----

The Endowment fund was established in 1977 to provide an Arboretum and Botanic Garden for the use and benefit of the public.

The applied contributions account shows how much of the contributions have been spent on improvements to buildings and the gardens.

The transfer of £221,237 is the sum of capital expenditure in year of £479,067 less depreciation charges for the year of £257,830.

Index

16. Analysis of net assets between funds

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Tangible fixed Investments Net current Total
see note assets assets
£ £ £ £
Restricted Funds:
Hillier's Expedition 15b - - 8,945 8,945
50 Year Development Fund 15b - - 19,928 19,928
Hillier's Bursary Fund 15b - - 41,830 41,830
Elizabeth Creak Trust Training Fund 15b - - 15,637 15,637
Restricted funds subtotal - - 86,340 86,340
Unrestricted funds 15a - - 245,311 245,311
Applied contributions 15c 4,305,612 - - 4,305,612
Endowment fund 15c 826,602 - - 826,602
Revaluation reserve 15c 6,960,127 - - 6,960,127
12,092,341 - 331,651 12,423,992
----- End of picture text -----

Index

Notes to the Accounts

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17. Reconciliation of net movement in funds to net cash flow from operating activities
2024/25 2023/24
£ £
Net movement in funds (537,956) (120,564)
Adjustments for:
Depreciation charges 257,830 265,376
(Gains) / losses on investments (34,000) (123,000)
Dividends, interest and rents from investments (133,713) (140,090)
(Increase) / decrease in debtors (171,368) (59,814)
Increase / (decrease) in creditors (61,774) 11,813
Net cash provided by (used in) operating activities (680,981) (166,279)
18. Cash and cash equivalents
2024/25 2023/24
Cash and cash equivalents consists of: £ £
Cash held on behalf of SHHG by HCC/ (owed by SHHG to HCC) and in hand (174,810) 853,200
Cash at bank 326,186 324,511
Cash and cash equivalents at 31 March 151,376 1,177,711
----- End of picture text -----

Index