REGISTERED COMPANY NUMBER.. 1360536 (England and Wales)
REGISTERED CHARITY NUMBER: 275608
REPORT OF THE TRUSTEES AND
AUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2024
FOR
JUBILEE GARDENS119781 LIMITED
Haines Watts
Chartered Accountants & Slatulory Audiltsrs
Old Station House
Stslion Appro8¢h
Swindon
Willshire
SN1 3DU

JUBILEE GARDENS119781 LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2024
Page
Report of the Trustees
RgPQrt of the Independent Auditors
Statement of Flnanclal Activitles
Statement of Financial Position
10
Notes to the Financial Statements
11 to 18

JUBILEE GARDENS119781 LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 MARCH 2024
The truslees who are also directors ol the charily for the purposes of the Companies Act 2006, present their
report with the financial statemenis of thè charity for the year ended 30 March 2024. The trustees have
adopted the provisions of Accounting and Reporting by Charities.. Slalemenl of Recomrnended Practice
applicable lo charilitss preparing their accounts in accordance with the Financial Reporting Standard
applicable in thè UK and Republic of Iieland IFRS 1021 lefftrclive 1 January 20191-
OBJECTIVES AND ACTNITIES
Objectives and aims
The ¢ompany is a registered charity (charity registered number 2756081 and is principally engaged in
proiriding horticultural training for adults with learning disabilities. This activity continued throughout the year.
The object for which the Company is estsblished is lo promote and provide for the advancement of education
and training of people with learning disabilities and lo promot8 the development of horticultural skills whilst
maintaining growth in literacy and social skills.
The directors re¢ognis& the signnlcanl contributions made by volunteers, who give freely of their lime.
The directors revi&w the aims, objectives and activities each year. This review looks al what we achieved and
the outcomes ol our work in the previous 12 months. The review looks al the success of each key activity
and the benefits Ihtry have brought lo those groups of people we are set up to help.
Significant a¢tlvltlos
The Project has achieved the successful provision of a stable environment for Jubilee's students lo
experienc8'.
il social Inleracllon with fellow students and the public
ill support to develop their basic life skills
iiil the developrnenl of horticultural skills in Jubilee's greenhouses and extensive gardens
iv) the opportunity lo operat& as team members sUPPOrting the seasonal horticultural activities
Public beneflt
The trustees h8ve referred lo the guidance contained in the Charity Commission's general guidance on public
benefit when reviewing our aims and objectives and in planning our fLJlure aclivilies. In particular, the trustees
consider how planned activities will contribute to the aims and obje¢lives they have sel.
Page 1

JUBILEE GARDENS119781 LIMETED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 MARCH 2024
FINANCIAL REVIEW
Financial p051tion
The financial position of the charity al the yearend is sel out on page 11.
The company received income from Social Services of £121,898 12023.. £85,388) for their services. With
sales, interest and other income the company had a gross in￿rne in the year of £147.09612023'. £131.9001.
This resLJlled in an unreslricled fund balance carried forward, lo provide a minimum level of working capital
ovèr the remaining years, of £66,29512023.. £76,025). Of this £10,000 has been sel aside as a designated
siaff conb'ngency fund and £24.000 for a replacement minibus. Al 30 March 2024 the charity had free
reserves lunrestricled reserves l&ss funds lied up in fixed assets) of £14,91012023'. £20.4711.
£nil of restricted funds were held al the year-end12023.. £nill.
The company has no investments other than savings accounts with Bardays Bank.
The Directors continue lo recognise the difficuY( economic climate, particularty in the area ol public finances,
which continues to represent the vast majority of our income. AttelldaN￿ fees. once again, rernain below the
levels al which we WOLJld ideally sel them, particularly as costs conlinue to escalate, bul opportunities for
increases in the current climate remain extremely Iirnfted and the Directors remain committed lo a wAicy of
charging all students on an equal basis.
The Directors are also aware that the main element of funding for the Project comes from fundlng for
students supplied by Wiltshire Council and Swindon Council. Polenli81 changes in funding packages for
existing students will make it important for the Project lo seek new students with fLJnding packages. The
Directors will continue trj liaise with the local authorities and with other funding inslilLJlions with the intention of
ensuring the Continuing viability ol the Project.
The Directors 8re also mindful that the Projed is currently operating al a lower atten(Sancè rate than
historically anL8 that student numbers need to be increased back lo their historical levels lo ensure the
ntinuing viability of the Project. The Directors will continue in their efforts lo idenlify and recnjil new
students.
FUTURE PLANS
To continue lo provide the platform and support for Jubilees students wlh learning disabilities in an effedive
way whilst operating wilhin the limited budget available.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Govemlng documant
The charity is controlkd by ils governing document, a deed of trust, and conslilules a lirniled company, limil¢d
by guarantee, as defined by the Companies Act 2006.
The charity Is a registered charity and incorporated as a company wSlh share capital. 11 is governed by Rs
Memorandum and Articles ofAsso¢iation.
The trustees who served during the year are sel out on page 1.
Recruitment and appolntmant of now trustees
The Trustee of the charity is the Company and the powers of the Company are oxercised by the Board of
Management. The Board advertises va¢an¢iés in the local area and seek5 to re¢wit local people with
appropriate expertise that is relevant lo the needs of the Charity. Prospective trustees are interviewed by the
Chairman and serve a brief probationary period before being confirmed as directors of the company. Each
new director is given a sumrnary of the principal documents of the Cornpany lo explain how the company
operates. From lime lo lime the Board hold5 lfftining sessions to deal with emerging issues and the long term
planning for the objectives of the Company.
Organl$atlonal structure
Under the Articles of the Cornpany, the Chairman of the Board is the Managing Director of the Company and
deals wth deals issues such as fund raising from extern81 sources and long term objectives. Day to day
management Is dolegated lo the Principal who is the Companrfs most senior employee.
Page 2

JUBILEE GARDENS119781 LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Key management remuneration
The remuneration of staff is kept under annual review and is sel by the Board after taking account of the
p￿Valling economic situation and the financial circumstan￿S of the Cornpany.
Rlsk management
The Board has a strong policy of ensuring that thè charity continues lo fundion effectively. The main risk is
the possibilily that student numbers may fall below the optimum level lo enable the charity lo continue to
function or that the funding streams for individual students may cease and reduce the finan¢ial viability ol the
charity. The Board keeps this risk under review by assessing the current ¢ir¢umslances of each sludenl ant
each Board m8gting and assessing whether the risk of that sludenl ceasing lo allend or be funded is high,
medium or low. Ea¢h Board meoting contains thg following agenda items..
{al Report ol Student numbers and the analysis of risk of any sludenl no longer being fijnded
{bl Action lo enrol students
{cl Donations and granls
The princlpal is aulhorised lo pursue the recrijitment of new students and to maintain effective working
relationships wlh the relevant offi¢ers of Wiltshire Council and report on the current siluatlon lo oa¢h Board
Meeting.
The second Fnain risk is the need for succession planning to ensu￿ Ihal on the retirement of the Principal the
Company is in a posilic>n lo rtscruil a qualified and competent successor. The Board has recently revigwed
the arrangements that need lo be pul in place and is in discussion with the principal to ensure that therg is
provision for all organised handover of the responsibilities of the Principal.
The third main risk is that the charity's buildlngs may suffer deterioration and need 5ubslanlial repair. The
board keeps the slate of the buildings under constsnl review and maintsins a reserve fund for the upkeep ol
the buildings
REFERENCE AND ADMINISTRATIVE DETAILS
Règlstarad Company number
1360536 (England and Wales)
Rogistered Charity number
275608
R8glstered office
Church BLJsh Hall
Cricklade Road
Purton Stoke
SN5 9BU
Trustees
Mr J D Bellamy
Mr P F Kinsman
MrRJScott
Mr C Gannicott Iresigned 19.6.231
Mrs C T Hyland Senior Science Technician lappointed 19.6.231
Company Secretary
Mr J N Crawford
Page 3

JUBILEE GARDENS119781 LIMITED
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 MARCH 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Auditor5
Haines Watts
Chartered A0￿UntantS & Statutory Auditors
Old Slalion House
Station Approach
Swindon
Wilishire
SN13DU
STATEMENT OF TRUSTEES. RESPONS181LITIES
The Iruslees Iwho are also the directors of Jubilee Gardens119781 Lirnited for the purposes of company lawl
are responsible for preparing the Report of the Tru51ees and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting
Practicel including Financial Reporting Standard 102 'The Financial Reporting Stsndard applicable in th8 UK
and Republic of Ireland"
Company law requires the Irusle8s to prepare financial slalements for each financial year which give a true
and fair view of the slate ol affairs of the charitable company and of the incoming resources and application of
resoLJr¢es, including the income and expenditure, of the charitable company for that period. In preparing
those financial slalemenls, the trustees are required lo
select suitable accounting tH)licles and then appty them conslstently.,
observe the methods and principles in the Charity SORP.,
make judgements and eslimales that are reasonable and prudent.,
prepare th& financial statements On thè going concern basis unless it is inappropriate lo presume that th&
ch8rilable company TMII continu8 in business.
The Irusleos a￿ responsible for keeping propèr accounting records which disclose wlh reasonable accuracy
al any lime the financial position of the charitable company and to enable them to ensur¢ that the financial
slalemenls comply with the Comp8nies Ad 2006. They are also responsible for safeguarding the assets of
the charitsble Company and hence for tsking reasonable steps for the prevention and detection of fraud and
other irregularities.
In so far as the trustees are aware..
there is no relgvanl audit information of which the charita￿e company's auditors are unaware.. and
the trustees have taken all steps that they ought lo have taken lo mak& themselves aware of any relevant
audit information and to establish that the auditors are aware of that infomalion.
AUDITORS
The auditors. Halnes Watts, will be proposed for re-appoinlmenl al the forthcoming Annual General Meeting.
This report has been prepared in accordance with the special provisions of Part 15 of the Cornpanies Act
2006 rèlating lo small companies.
Approved by order of the board of trustees on 9th July 2024 and signed on ils behalf by:
Mr P F Kinsman- Trustee
Page 4

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
JUBILEE GARDENS119781 LIMITED
Opinlon
We have audited the financial stalemenls of Jubilee Gardons119781 Limited (the 'charilable company'l for the
year ended 30 March 2024 which comprise the Statement of Financial A¢tivilies, the Statement of Finanrjal
Position and notes lo the financial statements, including a surnmary of significant accounting poli¢ies. The
financial reporting framework that has been applied in their preparation is appli¢8ble law and United Kingdom
A¢counling Standards Iuniled Kingdom Generally Accepted A¢¢ounling Praclicel, inclLJding FinancAal
Reporting Standard 102'The Financial Reporting Standard applicable in the UK and Republic of Ireland,.
In our opinion the financial statements..
give a true and fair view of the stale of the charitable company's affairs as al 30 March 2024 and of ils
Incoming ￿soUrCeS and application of resources, including its in¢ome and expendilLJre. for the year then
ended..
have been proper￿ prepared in accordance with United Kingdom Generalty Accepted Accounting Practi￿.
including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and
Republi¢ ol Ireland and
have been prepared in acwrdance with the requirtsments ol the Companies Acl 21KJ6.
Basi5 for opinion
We conducted our audit in accordance with Inlemats'onal Standards on Auditing IUKI IISAS IUKII and
applicable law. Our responsibililitss under those standards are further (Sescribed in the Auditors.
responsibilities for the audit of thè financial statements section of our report. We are indopendenl of the
charitsble company in accordan¢e with the ethiral requirements that ara relevant to OLJr audit of Ihts financial
slalements in the UK, in¢luding the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilitie5 in accordanco with these requirements. We believe that the audit evidence we have obtained
is sufficient and 8ppropriale lo piovide a basis for our opinion.
Conclusions relatlng to going concèm
In auditing the financial slalemenls, we have concluded that the trustees, use of the going concem basis of
accounting in the prep8rabon of the financial slalements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties relating lo events or
conditions that. individually or Collectively. may cast significant doubl on the charitable company's ability to
continue as a going concern for a period of at least twelve months from when the financial stalemenis are
authorised for issue.
Our responsibilities ancs the rosponsibilities of the trustees with respect to going Con￿rn are described in the
relevant sections of this report.
Other inforniation
The trustees are responsible for the other inforrnalion. The other infomalion comprises the information
included in the Annual Report, other than the financial statements and our Report ol the Independent Audilors
thereon.
Our opinion on the financial slalemenls does not cover the other information and, except to the exlenl
olhewise explicitly slated in our report, we do not express any form of assurance conclusion Ihereon.
In connectlon with our audit of the financial slatemenls, our responsibility is lo read the other inforrnalion and,
in doing so, consider whether the other information is Material￿ inconsistent with the financial statements or
our knowledge obtained in the audit or otherwise appears lo be materially misstated. If we identify such
material inconsistencies or apparent m31erial misslatem&nls, we are required lo delerrnine whether this gives
rise lo a material misstatement in the financial statements themselves. If, based on the work we have
performed, we conclude that there is a material misstalemenl of this other Information. we are required to
report that fact. We have nothing lo report in this regard.
Oplnions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the couise of the aLJdil'.
the infomialion given in the Report of the Trustees for the financial year for which the financial statements
are prepared is consistent with the financial statements,. and
the Rèwrt of the Trustees has been prepared in accordance with applicable legal requirements.
Page 5

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
JUBILEE GAROENS119781 LIMITED
Matters on which we are requlred to report by exception
In the light of the knowledge and understanding ol the charitable ctsmpany and its environment obtained in the
course ol the audit, we have not idenlif5ed material misstalemenls In the Report Df the Trustees.
We have nothing lo report in respect of the following matters where the Companies Act 2006 requiros us to
report to you if, in our opinion..
adequate accounting records have not been kept or retums adequate for our audit have not b&8n roceived
frofll branGhes not visited by us., or
the financial siatemenls are not in agreement with the a¢counting records and returns,. or
certain disclosures of trustees. remuneration specified by law are not madè., or
we have not received all the information and explanations we require lor our audit., or
the trustees were not entitled ID lake advantsge of the small companies exemption from the requirement to
prepare a Strategic Report or in preparing the Report of the Trustees.
Re5ponslbllllles of trustees
As explained more fully in the Slalemenl of Trustees, Responsibilities, the Iruslees (who are also the directors
of the charitable company for the purposes of company lawl are responsible lor the preparation of the
financial slalements and for being satisfied that they give a trLJe and fair view, and lor such internal Ctsnlrol as
the tDJslees determine is necessary lo enable the preparation of financial statements that are free from
material misstslement, whether due to fraud or trrror.
In preparing the financlal statements, the trustees are responsible for assessing the Charitable company's
ability to continue as a going concern, disclosing, as applicable, matters related lo going concern and using
the going concern basis of accoLJnling unless the trustees either intend lo liquidal& the Charitable company or
lo cease operations, or have no realistic allernalive bul lo do so.
Page 6

REPORTOF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
JUBILEE GARDENS119781 LIMITED
Our responsibilities for the audit of the financial stalements
Our objectives are lo obtain reasonable assurance about whether the financial slalements as a whole are free
from material misstalemenl, whether due lo fraud or error, and to issue a Report of the Independent Auditors
that includes our opinion. Reasonable assurance is a high level ol assurance, bul is not a guarantee that an
audil ¢ondLJCtèd in accordance with ISAS IUKI will always delecl a material misslatemenl when il exists.
Misslalements Can arise trom fraud or error and are considered material if, individually or in th8 aggregate,
they could reasonably be expected to influence the economic decisions of users taken on the basis of these
financial stslements.
The exlenl lo which our procedLJres are capable of detecting irregularities, including fraud is detailed below..
We obtained an understsnding of the legal and regulatory framework applicab￿ to both the company itself
an(f the industry in which il operates. We identified areas of laws and regulations that could reasonably be
expected lo have a material effe¢t on the financial statements from our sector experience and through
discussion with the directors and other management. The most significant were identified as the Companies
Act 2008. UK GA4P IFRS1021, Charity SORP IFRS1021, Charities Act 2011 and relevant lax legislation.
We considered the exlenl of compliance with those laws and regulations as part of our procedures on th&
related financjal slatemenls. Our audit procedures included..
making enquires of directors and management as to where they consider there to be a susceptibility to
fraud and whether they have any knowledge or suspicion of fraud.,
obtaining an understanding of the intsrnal controls Èstablished lo miligale risks related to fraud or
non-compliance with laws and regulations.,
- assessing the design effecllvene5s of the controls in place to prevent and detect fraud;
assessing the risk of management override including identifying and lesling joumal entries;
¢hallenging the assumptions and judgements made by managemant in its significant accounting estimates.
Despite the audit being planned and conducted in accordance with ISAS IUKI there remains an unavoidable
risk that material misslalemenls in the financial slalements may not be detected owng lo inherenl limitations
of the audit, and that by their very nature, any such instances ol fraud or irre9ularity likely involve collusion,
forggry, intentional misrepresentations. or the override of internal controls.
A further description of our responsibilities for the audit of the financial stalements is located on Ihe Financial
Reporting Council's website at www.frc.org.uklaudilorsrespoll5ibililies. This description forms part of our
Report of the Independent Auditors.
Page 7

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
JUBILEE GARDENS119781 LIMITED
Use ofour report
This report is made solely lo the charitable company's members, as a body, in accordan￿ with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been Ljndertaken so that we might slate lo the
charitable company's members those matters we are required to stale lo Ihern in an auditors, report and for
no other purpose. To the fullest extent permitted by law, we do not accept or assume respDnsibility lo anyone
othor than the charitable Company and the charitable company's members as a t)ody, for our audit work. for
this report, or for the opinions we have formed.
(IQA
Susan Plumb ACA ISeniL)r Slalulory Auditorl
for and on behalf of Haines Watts
Chartered Accountants & Statutory Auditors
Old Slalion House
Slalion Approach
Swindo
Wiltshire
SN13DU
Dale..
Page 8

JUBILEE GARDENS119781 LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 MARCH 2024
2024
Total
funds
2023
Totsl
funds
Unreslricled
funds
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
5,870
3,320
9,190
30,795
Charitable activities
Attendance fees
Sales veg and flowers
121,898
12.502
121.898
12,502
85,388
11,983
Other trading activities
Inveslmenl income
3,406
100
3,406
100
3,698
Total
143.776
3,320
147,096
131,900
EXPENDITURE ON
Charltablè actlvities
Horticultural training
Governance costs
139,747
13,759
3,320
143,067
13,759
127,935
7,444
Total
153,506
3,320
156,826
135,379
NET INCOMEIIEXPENDITUREI
19,7301
19,7301
13,4791
RECONCILIATION OF FUNDS
Total ftjnds brought forward
76.025
76,025
79,504
TOTAL FUNDS CARRIED FORWARD
68,295
68,295
76,025
The notes form part of these financial statements
Page 9

JUBILEE GARDENS119781 LIMITED
STATEMENT OF FINANCIAL POSITION
30 MARCH 2024
2024
Total
fvnds
2023
Total
funds
un￿striCted
funds
Reslricled
funds
Notes
FIXED ASSETS
Tangible assets
12
51,385
51,385
55,554
CURRENT ASSETS
Stocks
Debtors
Cash al bank and in hand
13
14
2,157
14,039
13,913
2.157
14.039
13,913
1,341
17.417
6,386
30,109
30,109
25,144
CREDITORS
Amounts falling due within one year
15
113,1991
113,1991
14,6731
NET CURRENT ASSETS
16.910
16,910
20.471
TOTAL ASSETS LESS CURRENT
LIABILITIES
68,295
68,295
76,025
CREDITORS
Arnounls falling due after more than one year 16
12,0001
12,0001
NET ASSETS
66.295
66.295
76,025
FUNDS
Unreslricled funds
19
88,295
76,025
TOTAL FUNDS
66.295
76,025
These financial statements have been prepared in accordance wlh the provisions applicable to charitable
companies subject lo the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
9th July 2024 and were signed on ils behaK by:
Mr P F Kinsman- Truste8
The notes form part of these financial statements
Page 10

JUBILEE GARDENS119781 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial stalements of the Charitable company, which is a public benefit entity under FRS 1 D2,
have been prepared in accordance with the Charities SORP IFRS 1021 'AccoLJnting and Reporting by
Charities.. Statement ol Recommended Practice applicable lo charities preparing their accounts in
ac¢ordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 (effective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting StandaTd
applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial statements
have been prepared under the historical cost convention.
Going concern
The charity is dependenl on a number of key contracts with local Councils. The truslees have no
reason lo believe these contracts will not ¢ontinue Iherefore, the charity can continue to adopt the
going concern basis in preparing the financial statements.
Income
All income is recognised in the Statement of Financial Activities once the ¢harity has entitlernenl to the
funds, il is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as ther& is a legal or conslrucb've obligation
committing the charity to that expenditure, it is probable that a Iransfar of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
awounted for Dn an accruals basis and has been dassified under headings that aggregate a11 cost
related lo the cale90ry. Where costs cannot be directly attributed lo partiCLJlar headin9S they have been
allocated lo activities on a basis consislenl with the use of resources.
Tangible fixed assets
Depreciation is provided al the following annual rates in order lo write off each asset over ils estimated
usefkjl life.
Freehold property
External Fixtures and Fittings
Fixtures and fittings
Motor vehicSes
20A on cost
150A on cost
1 OO/D on cost
100/0 on cost
stocks & work in progress
Stocks are slated al the lower of cost and eslimaled selling price less wsts lo complete and sell.
Costs include all costs of purchase, costs of conversion and other costs in¢urred in bringing sloGk lo its
presgnt location and condition.
Work in progress is valued on the basis of direct costs plus attributable ovetheads based on normal
level ol activity. Prov￿s1on is made for any foreseeable losses where appropriate. An element of profil
is included whero the oul¢omo of tho proje¢l may reasonably be determined.
Taxation
The ch8rily is ￿eMpt from corporation tax on its chaTilable aclivilies.
Fund accounting
Unrestrict6d fLJnds can be used in a¢cordance with the charitable obj&ctives al the discretion of the
Irusle8S.
Reslricled funds can only be used for parti¢ular r8Stri¢led purposes within the objects ol the Charity.
Restrictions arise when specified by th& donor or when funds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes lo the financial
ststements.
Page11
continued.

JUBILEE GARDENS 119781 LIMITED
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 30 MARCH 2024
ACCOUNTING POUCIES-continued
Pansion costs and other postvretirement benefits
The Charitable company operates a defined contribution pension schem8. Contributions payable to the
charitable company's pension scheme are charged lo the Stal8menl of Financial Activities in the
period lo which they relate.
Debtors
Trade and other debtors are recognised al the selllemenl amount due. Prepayments are valued al the
arnounl p￿paId.
Croditors
Creditors are recognised where the charity has a present obligation resulting from a past event Ihal will
probably ￿sU11 in the transfer of funds lo a third party and the amount dué lo settlè the obligation can
be measured or eslimaled reliably. Creditors are recognised al Iheir settlement amount.
DONATIONS AND LEGACIES
2024
2023
Donations
9.190
30.795
OTHER TRADING ACTIVITIES
2024
2023
Transport
Lunches
1.379
2.027
1.983
1.715
3,406
3.698
INVESTMENT INCOME
2024
2023
Deposit account interest
100
36
INCOME FROM CHARITABLE ACTIVITIES
2024
2023
Activity
North Wiltshire attendance
fees
Swindon attendance fees
Other attendance fees
Sales veg and flowers
Attendance fees
Attendance fees
Attendance fees
Sales veg and flowers
39,522
70,938
11,438
12,502
31.760
48,140
5.488
11.983
134,400
97.371
Page 12
continued...

JUBILEE GARDENS119781 LIMITED
NOTES TO THE FINANCIAL STATEMENTS . continued
FOR THE YEAR ENDED 30 MARCH 2024
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 71
Direct
Costs
Totals
Horticultural training
Governance costs
137,027
6,040
13,759
143,067
13.759
137,027
19,799
1 56.826
SUPPORT COSTS
Governance
costs
Managernent
Finance
Totals
Horticultural training
Governance Costs
5.668
136
236
13,759
6,()40
13,759
5.668
136
13,995
19,799
NET INCOMEIIEXPENDITURE}
Nel incomellexpendilurel is $18led after chargingllcredilingl..
2024
2023
Auditors, remuneration
Depreciation - owned assets
2,760
4,539
2,700
4,531
TRUSTEES, REMUNERATION AND BENEFITS
There were no Iruslees. rgmuneralion or othèr benefits for the year ended 30 March 2024 nor lor the
year ended 30 March 2023.
Trustees. expenses
There were no trustees, expenses paid for the year ended 30 March 2024 nor for the ytsar ended
30 March 2023.
10. STAFF COSTS
2024
2023
Wages and salaries
Social security costs
Other pension costs
98,803
2,747
1.915
94,432
2,730
1.501
103,465
98,663
The average rnonlhly riumber of employees during the year was as follows..
2024
2023
Total
No employees received emoluments in excess of £60,000.
Page 13
continued...

JUBILEE GARDENS119781 LIMITED
NOTES TO THE FINANCIAL STATEMENTS . contlnued
FOR THE YEAR ENDED 30 MARCH 2024
10.
STAFF COSTS - Contlnued
Key Management Personnel
Key management personnel include all persons that have authority and responsibility lor planning,
directing and controlling the activities of the charity. The lolal compensation paid Ic> key management
personnel lor services provided lo the charity was £36,00612023'. £36,114).
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Reslricled
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
24,072
6.723
30,795
Charitable actlvltles
Attendance lees
Sales veg and flowers
85,388
11,983
85,388
11,983
Other trading activities
Investment income
3,698
3,698
36
Total
125.177
6,723
131,900
EXPENDITURE ON
Charitablè activities
Horticultural training
Governance costs
127.935
127,935
7.444
Total
135,379
135,379
NET INCOMEIIEXPENDITUREI
Transfers betweèn funds
110,2Q21
6.723
6,723
16,7231
13,4791
Nèt movement in funds
13,4791
{3.4791
RECONCILIATION OF FUNDS
Total funds brought forward
79,504
79.504
TOTAL FUNDS CARRIED FORWARD
76,025
76,025
Page 14
continued...

JUBILEE GARDENS119781 LIMITED
NOTES TO THE FINANCIAL STATEMENTS . continued
FOR THE YEAR ENDED 30 MARCH 2024
12. TANGIBLE FIXED ASSETS
Extemal
Fixtures
and
Fittings
Fixtures
and
fittings
Freehold
propety
Motor
vehicles
Totals
COST
Al 31 March 2023
Additions
65,683
6.674
37,921
370
11,495
121,773
370
AI 30 March 2024
65.683
6.674
38,291
11,495
122,143
DEPRECIATION
Al 31 March 2023
Charge for year
23,126
1.314
1,001
1,001
33,010
1,074
9,082
1,150
66,219
4.539
At 30 March 2024
24,440
2,002
34,084
10,232
70,758
NET 800K VALUE
At 30 March 2024
41,243
4,672
4.207
1,263
51.385
AI 30 March 2023
42.557
5.673
4.911
2,413
55,554
13. STOCKS
2024
2023
Stocks
2,157
1,341
14. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONEYEAR
2024
2023
Other debtors
Prepayments and accrued income
6,638
7,401
10,415
7.002
14,039
17,417
15. cRED￿ORS. AMOUNTS FALLING DUEWITHIN ONE YEAR
2024
2023
Bank loans and overdrafts (see note 171
Trade creditors
Social security and other taxes
Accrued expenses
4,000
3,943
2,386
2,870
1,826
2,847
13.199
4,673
Page 15
continued...

JUBILEE GARDENS119781 LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MARCH 2024
16. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024
2023
Bank loans (see note 171
2,000
17. LOANS
An analysis of the maturity of loans is given below-.
2024
2023
Arnounls falling due wthin one year on demand..
Bank loans
4,000
Amounts falling between one and years-.
Bank loans- 1-2 years
2.000
18. SECURED DEBTS
The followng secured debts are included within creditors..
2024
2023
Bank loans
6.000
The bank loan is secured by a limited guarantee given by 4 of the trustees.
19. MOVEMENT IN FUNDS
Nel
movement
in funds
Transfers
between
funds
At
3113123
At
3013124
Unroslrlctsd funds
General fund
Staff contingency fund
Share capital
Minibus fund
41,925
34,000
100
19,7301
32.195
10.000
100
24,000
124,0001
24.000
76,025
19,7301
66,295
TOTAL FUNDS
76,025
19,7301
66,295
Nel movement in funds, includ&d in the above are as follows..
In￿rnIng
r&sources
Resources
expend8d
Movement
in funds
Unrostricted funds
Geneml fund
143,776
1153,5061
19,7301
R&strlct&d funds
Roof repairs
3,320
13,3201
TOTAL FUNDS
147,096
1156,8261
19,7301
Page 16
conbnued...

JUBILEE GARDENS119781 LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MARCH 2024
19.
MOVEMENT IN FUNDS - contlnued
Comparatives for movement In funds
Nel
movement
in funds
Transfer5
between
funds
At
3113122
At
3013123
Unrestricted fvnds
General fund
Staff contingency fund
Share capital
45,404
34,000
100
110,202)
6,723
41,925
34.000
100
79,504
110,202)
6.723
76.025
Restrlcted funds
Greenhouse fund
6,723
16,7231
TOTAL FUNDS
79,504
13,4791
76,D25
Comparative net movement in funds. iricluded in the above are as follows..
Incoming
resourc&s
Resources
8XP8nded
Movernenl
in funds
Un￿strICted fund5
General fund
125.177
1135,3791
110,2021
R8$tri¢ted fund$
Greenhouse fund
6.723
6,723
TOTAL FUNDS
131,900
1135,3791
13,4791
A current year 12 months and prior year 12 mnlhs combined position is as follows..
Net
movement
in funds
Transfers
between
funds
At
3113122
Al
3013124
Unrestri¢ted funds
General fund
Staff contingency fund
Share capital
Minibus fund
45,404
34,000
100
119.9321
6,723
124,0001
32,195
10.000
100
24,000
24,000
79.504
119,9321
6.723
66,295
Restricted funds
Greenhouse fund
6,723
16,7231
TOTAL FUNDS
79,504
113,209}
66,295
Page 17
continued...

JUBILEE GARDENS119781 LIMITED
NOTES TO THE FINANCIAL STATEMENTS . continued
FOR THE YEAR ENDED 30 MARCH 2024
19. MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combinèd nel movement in funds, ineluded in the
aLK>ve are as follows..
Incomin9
resources
Resour¢es
expendgd
Movement
in funds
Unrestrlcted funds
General fund
268,953
1288,8851
119,9321
Restrlcted funds
Greenhouse fund
Roof repairs
6,723
2,320
6,723
13,3201
10,043
13,3201
6,723
TOTAL FUNDS
278,996
1292,2051
113,2091
Willshire Borough Counal and Swindon Borough Council provided COVID support grants lo be spent
on infection prevention during the pandemic.
Swindon Borough Council provided a COVID support grant to ensure $18ff who were isolating in line
with govemment guidance rgceive their normal wages while doing so.
Various donations were received to ftind the purchase of a new greènhouse and various consumables
for th& gr&8nhouse during 2023 and for roof repairs during 2024.
Designated funds represent a stsff conlingoncy fund of £10,000 and a £24,000 fund lo buy a
replacement minibus.
20.
RELATED PARfY DISCLOSURES
There were no related paty Iransadions for the year ended 30 March 2024.
Page 18