THE SUSSEX AREA OF THE NATIONAL ASSOCIATION OF FLOWER ARRANGEMENT SOCIETIES Charlty Numbor 292377 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENT3 FOR THE YEAR ENDED 30th SEPTEMBER 2023
THE SUSSEX AREA OF THE N ARRANGEMENT SOCIETIES TIONAL OCIATION OF FLOWER CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30th SEPTEMBER 2023 Contents Pag08 Trustees, port Independent ExamiMrs Report Stat&ment of Financial Activity (SOFA) Balance sheet Notss lo th8 financial statements
THE SUSSEX AREA OF THE NATIONAL ASSOCIATION OF FLOWER ARRANGEMENT SOCIETIES TRUSTEES. REPORT FOR THE YEAR ENDED 30th SEPTEMBER 2023 Ch•rfty Nam•: Sussex Area of National AssorAation of Flower Arrangement Societies operaling under the name of Flower Arranging & Design Sussex R•gl•tratlon No: 292377 Addross Fox Hill. We8fvrd Lana, West Chiltington, West Sussex RH20 2PA Gaenor Circus - Chaimian Bathra Calde¢ourt- Vice Chairman and Chaimian of the JDS&E Committee {Judges, Demonstrator?, Speakets and Education) Tru8ts0• . Brenda Bull. Treasurer Lesley Etherton- Secretsry C8rol Lathleiff - Ticketing Officer Margar6t Moor&s - PTOgramme Secreta8y Susan Oliver- Media Officer 8tru¢turo, Govfrrnanc• & Managomont The Executive Committee of Su88ex Aw is made up of individual volunteers voted onto the Executiv8 by Council. A8 well as belng the members of th6 A8 Executlve Committee, they ar8 also the Trustees of the charfty. Councll con$l$ts of representatlves from all member clubs throughout Sussex. The m8mbers of those clubs are affiliated to the natlonal org8nlsation, l.e. NAFAS (National Associatlon of Flower Arrangement SccietSes). After the Executive, the prtncipal ¢omm1tt6e of Sussex Area Is th8 JDS&E committe8, the Chairman of which Is an Executive Committ68 membèr 8nd a truste8. The role of this committee 18 to be responslble for the education and training of memb8rs In resp1 of the varlou8 dlsclplines, l.e. Judgos. Démonstrators, Sp8akers and Education. Sub-committees can be sel up to organise events Such as flower festlvals, competttions etc. whlch Iho general public are able to attend. The objects of Sussex Area aTe to advance publlc awareness and education In th& art of flower 8rranging and related subjects in the Su53ex Affja and to further any other charitable PUTpose or purposes. Chalmian'8 Report Al the November 2022 AGM of the Sussex Area of NAFAS, held al Plumpton villag8 hall, I took over as Area Chairman, a year teTm of office. At that AGM I made a Promise to visit every Glub during my first year of office to offer my supporL l also telephoned every Area Chairman lo chat through key issues and see what help we could provide. Area Da We hold these three times a year at three different venues - The Windmill Theatre in Littlehampton, The Shoreham Community Centre and Plumpton Village Hall. These different venues ensure that all our members throughout East and West Sussex have ready access to Area events, as do members of the public, The b'ckets for all the events this year (which induded Presidents, Day) were vlrtually sold out which is extremety encouraging. Non-members can also attend, paylng a slighUy higher price for th8 tickets.
THE SUSSEX AREA OF THE NATIONAL ASSOCIATION OF FLOWER ARRANGEMENT SOCIETIES TRUSTEES. REPORT FOR THE YEAR ENDED 30th SEPTEMBER 2023 For our final Area Day this year in October, th& Executive Committeé organised a Christmas sales table which raised approximatsly £400 for Area funds. uncil meelin We hold these quarterly- February, May, August and November- and thèy are well attended. Chaimi Fo These are infomial meetsngs held .¢8 a y8ar for Club Chaimien and an officer of théir committ88. Thi$ year we extended the invitat¢on to a non-committee member of thèir club to èncourage involvement of other members in th& more detailed work of Area. DS&E Committee (Judges, Demonstrators, Speakers and Educ*ionl The committee has held five workshops for all levels of expertise. The committee are planning lo run three, five week flower arranging courses next year. A mufti4i$cipline refresher day is also planned. Our monthly digital newsletters ntinue to be very popular and a circulated lo every club. They are also available on our Sussex Area website and a link is available on our Facebook page {600 followers to datel. We also have an Instagram page1333 followers to dale). hl Four m8mb8r8 of the Execuwve commlttee attended th18 event In March. lon Ish Several of our members won awards at th1$ Show In May - one member winning the Best use of Colour award for Sussex Area, and another member winnlng her Second Gold Rlbbon {achieving three consecutlve Flrsts at a National 8how}. iona Demonstrators, Te Four members of the Executive committee attended this event In Augu81. W•stmin$t•r Abb• Two of our members arranged flowers for the Abbey's Carol servlce In December 2022 and another o members arranged flowers to mark the 450th anniversary of the opening of the Queen Elizabelh School earlier in 2023. Club Whilst some clubs continue to grow, sadly others had no altemative but to close. This year we have lost ¢lubs- Beaumont which was p¢YOmInantIY a craft club, and Ringmer which, whilst having healthy membership, Closed due to lack of members willlng to tske on essential committee positions. We now have 34 ¢lub$ wlhln our a8. After Covld. we are once again fulfilling all aspects of our charitable remll P•q•2
THE SUSSEX AREA OF THE NATIONAL ASSOCIATION OF FLOWER ARRANGEMENT SOCIETIES TRUSTEES, REPORT FOR THE YEAR ENDED 30th SEPTEMBER 2023 R•s•rvo8 Pollcy It Is the pollcy of the charity to maintain reserve5 at a level that equates to approximatety 18 months of 8XpendUre. This provides sufficient funds to cover operating expenses rela18d to planned events. The charity is generally looking forward 18 months to 2 years and hence m8intsins reserves to cover this period. The reserves and reserves policy and reviewed regularly. Tru•to••' Rmponslbllltl Charity law requires the Trust8es to prepare flnancial statement8 for e8ch financial year and lo show a tnje ad fair state of the affairs of the charity 81 the end of Ihe financial period and of the incoming resources and applicats'on of the resources in the peri(>d. In pr8parin9 these financial statements, the truste88 are required lo.. - selèct suitable accounting policies and then apply them con8iSt&nlly', make judgements and accounting estimates that are reasonable and prudenl., Sla18 whether applicable accountr'ng stsndards and stslements of recommended practice have been followed subject to any material departures disclosed and explained In the financial stat8ments prepare the financial statements on the going concern basis unless it is inappropriats lo presume that the Company will continue in busine9$ The Trustees are responsible for keeping adequate accounting records thal are $uffi¢ient lo Show and explain th8 charitys tranSaCtn$ and disclose with reasonable accuracy at any lime the financial posits'on of th8 charity and enable them to ensure that the finan¢i81 statements ¢omply wrth the Charities Act 2011. They are rosponsible for safeguarding the asset8 of the charity and hence for taking reasonable steps ft>r the prevention and detection of fraud and other irregularities. Approved by the board of Trustses and signéd on Its behalf by Gaenor Circu8 Area Chaimian Dat8. Charity Contact Address- Fox Hill, Westsvard Lane, West Chiltington, West Sussex RH20 2PA
INDEPENDENT EXAMINERS REPORT TO THE SUSSEX AREA OF THE NATIONAL ASSOCIATION OF FLOWER ARRANGEMENI. SOCIETIES This port is on the financial statements of the Sussex Area of the National ASSOCI of Flower Arrangement Societies for the year ended 30th September 2023. and the Inde nde The Charitys trustees are reSpOnb the preparats of the financial statements. The Charitys trustses Consider thal an audit is not required for this year lund8r sect¥Jn 145111 of the Charities Act 2011 {Ihe Act)) and th* an indeFendent examinat¥Jn is needed. 11 18 my responsibilty to.. - examine the financial statements {under sectb)n 14511) of the Act) - to follow the guidelines laKI down by the Guidance for Auditors and Independent Examiners12012) given by the Charity Commission. . to state whether pwkncular matters have to my attenti. min My examlnatlon was GarTied out Fn accordan wilh the General Gullar8 by the Charity ComMissners. An examinatK•n includes a re¥ of the accounting records kept by the charty and a comparison of the finan¢BI statements presented with those records With the financial statements. It also includes considering any unusual rtems or disclosures in the ac(wnts arrfl seekiThJ expknatJon$ from you as trustees conceming such matters. The procedures undertaken not provhl8 all the evidence that wouFd be required by an audit and consequenuy I do not express an audit opinlon on the vthy given by the financial statements. In connectlon wlth my examinatlon no matter has come to my attention la} which gives me reasonabl6 cause to believe that in any mai&rial respect the requirements to keep proper accounts'ng records and to pTrpare finanoal statements wh accord Wbth the aCCnting records and COM Y•ith the 2011 have not been met or Ib) to whith. in my opin, attention should be dravm in order to enabte a proper understanding of the financral slatements to be rexhed Andrew Cunningham Date. 3JiiJ Lo 13
THE SUSSEX AREA OF THE NAnONAL ASSOCIATION OF FLOWER ARRANGEMENT SOCIETIES STATEMENT OF FINANCIAL ACTIVITY FOR THE YEAR ENDED 30th SEPTEIIBER 2023 Unrestrlct•d Re•trictad Funds Fund• Total 2023 Total 2022 08OU Voluntary Income 511 511 825 AciNities for Generating Funds 25.734 25,734 23,248 Inv8Stmènt Incom 26.245 26,245 24,076 Actsvities in furtheran of ihe Charitys objectives 12.263 12.263 13,787 Totsl Incomlnq R•sourc 38.508 38,508 37.863 Ct of G•noratlng Funds Voluntary Income Activities for generating fund8 Investmenl income 18.952 16.952 14,159 16,952 16,95 14,159 Act1vtti In fvrth•rnn olth• ¢h•TIty'• obJ•ctlv 14.31 f 14.311 19,828 Support Co•ts 1.186 1,168 2,094 Gov•m•nc• Co•1• 2,501 2,501 2.632 Othèr R•sourco8 •xpended Total Re•our¢•• •xpgnd•d 34,930 34,930 38,711 Net Incomlngl(Outgolng) rn80ur¢M Ibofor• translor•) Grom Tran•f•r botwwn fund• 3,578 3,578 1848) N•t Incomingl(Outgolngl rn•OU•• boforo Other recognlsed galn•llos 3,S78 3,578 1848) Galn811o•Ms (on r•valuatlonlauots) Not movomont In fund• 3.578 3,578 1848) Tolal funds brougm forward 49.350 49,350 50,198 Tolal fund8 ¢•rrted forwa 52,928 52.928 49.350
THE SUSSEX AREA OF THE NATIONAL ASSOCIATION OF FLOWER ARRANGEMENT SOCIETIES BALANCE SHEET AS AT 30th SEPTEMBER 2023 Unre8trlctad Fund$ RoStrtctod Funds Total 2023 Total 2022 Flxod Assots 508 508 Current A8s0ts Cash at bank Depo$lt Account Cash in hand stock in hand 41,418 14,072 143 1,054 56,687 41,418 14,072 143 1,054 56,687 38,673 14,072 563 53,308 Crodltorn (amounts falllng du• wlthln 1 yg•r) Accruals Cr8ditor8 199 4,267 4.267 4,26 4.267 Not Current Au•ts 52.420 52,420 48,842 Total A•8ets IMS Curr•rrt Llabllltl 52.928 52,928 49,350 represented by Fund• of tho Ch•rlty Balance brought forward Surpluslldeficill in the year Balance caffied forward 49,350 3,578 52,928 49,350 3.S78 52,928 50,198 848 49,350 Pag• 6
THE SUSSEX AREA OF THE NATIONAL ASSOCIATION OF FLOWER ARRANGEMENT SOCIETIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30th SEPTEMBER 2023 1 Bas of Proparatlon la Basis of accounlng The financial statements have been pPared on Ihe accruals basls and In accordance with appllcable accounting standards as set out in the guldelines laid down by the Guidan for Auditors and Independent Examiner$120121 given by the Charty Commission. Ib Change in basis of accountlng There has been no change to the accounting polici88 Ivaluakn rules and method$ od 8¢¢ountlngl sln¢e last year. 1c Change lo previous financial statements There has been no change to the previous yaarfs financlal statem8nts or their format. 1d Accounting policies Unrestrlcled fund8 are avallabla for th8 u88 at the d18cretion of the Trustees. Income is recogni8ed in the Statement of Financial of A¢b'vities ISOFAI on an accruals basis. Income for specjfic events is re¢ogni8ed as income when it is attributable to the event Interest arlslng on the bank deposits 18 eredrted to the financi818tatements en it18 received All liabilities are rewnised as soon as there is a legal or constructive obligallon commlttln9 tho Charity resources. Governanc8 costs include costs of preparOn and examlnatlon of the Statutory financlal statsments, the costs lo pay out Tru$tse$ meefjng and costs of any *al advice to the Trustses on governance or conslltulion81 matterg. Support ¢osl$ have not b6en allocated to activity cost calegoTi8S. le Tanglbl8 fixed a880ts Tanglble fSxed assets for the use by the Charlty are capitalised wl)er& they can bè used for more than one year and if their category cost is more than £500.They are valued al cost or, if gifted, at the value lo the Charity of their cash in hand value, or probate value. 1f Stock Stock 1$ valued at the lower of cost or Its realisable value.
THE SUSSEX AREA OF THE NATIONAL ASSOCIATION OF FLOWER ARRANGEMENT SOCIETIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30th SEPTEMBER 2023 Unr68trkted Rè8trlcted Fund8 Funda Tolal 2023 Total 2022 2 Incomlng R•8ourc 2a Voluntary Incomo Donations & Gffts- G8n8ral 511 511 511 511 825 825 2b ActSvltlM for g•norntlon lund• Members Days Members Days lin advance) Afflllatlon F888 13,438 13,438 8.C62 2.584 12.602 23.24 12,296 25,734 12,296 25,734 2c A¢tlvltlo8 In furthoran¢• of th• Ch•rlty'• obJoCtlve8 Area Show 1.739 Flower Arranger 4,335 Flora Magazlne 1.709 J.D.S.E Trainlng J.D.S.E Workshop Publicalionslsalos Raffle Sundries Flowers for Lancing College 1,739 4.335 1,709 805 4,347 1,942 2,038 2,878 883 211 705 2,110 726 408 200 75 12,263 2,110 726 406 200 75 ,263 3,787 Id Invo8tm•nt Incom• Othèr investment Income Unro8trlctod Funds R•8trletod Fund8 Total 2023 Total 2022 3 Ro8ourco8 Expendod 3a Voluntary Inc¢yno Donats"ons and Gifts - G8neral 3b A¢tlvltle8 for gfrneratlng fund8 Members Days Affiliation Fees 7,867 9,085 16,952 7,887 9,085 ,952 4,905 9.254 14.159
THE SUSSEX AREA OF THE NATIONAL ASSOCIATION OF FLOWER ARRANGEMENT SOCIETIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30th SEPTEMBER 2023 Tolal 2023 Total 2022 Fund• 3¢ Actlvftlos In lurth¢ranc• of th• ChartV• obJ•th•s Chairman's Forum 324 Area Show 1.910 Workshops 2,229 Flower Arranger & Hora myine8 5.950 Compeb"b"on Bursary J.D.S.E Expenses J.D.S.E Training Lancing College Media Sales and Publicatlons Funds 324 1.910 2,229 5,950 161 2,364 2,908 6,113 13 1,204 75 1.072 490 14,311 13 1,204 75 1,072 490 14,311 28 4.238 2.772 744 19,826 3d Invoetmont Incom• Bank Interest Other Investment Incom9 4 Support Co•ts Actlvltl68 In furthoranu of th• charl obJKIIvo• Hire of halls 567 Z¢Jom 144 Storage {501 InsuranL* 505 1,166 567 144 {501 505 1,166 593 532 2,094 8 GOv•rn•n Co8t• Exe¢utNe Commrttee's Expenses Independent Examinerfs Fee Prints'ng, Statwry and Admin Sundry Expenses 986 400 511 604 .501 1,244 365 203 820 2,632 511 2.501 6 Grns• Tran•fern bgtw•on fund• During the year no amounts were transfer betWEen fvnds 7 Glin• and loMe• lon rovaluatlonla•sots There were no assets disposed of or revalued during the year