31 December 2021

Tatton Garden 5ooety
Contents
Pages
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Activtties
Balance Sheet
Notes to the Accounts
6toll
Detsiled Statement of Finanaal Actpiittes
12to13
Pa8e I

Tatton Garden Society
Trustees Annual Report
Tatton Garden Society
The Trustee5 present their report wrth the unaudited financial statements of the charity for the year ended
31 December 2021.
REFERENCE AND ADMINisfRATIVE DETAILS
Charity No. 500606
Trustees
The following Trustees served during the year:
C. Bodimeade
J. Eaton
C. Hurrell
Accountants
Bruce Marshall & Co Limrted
Suite 11. The Old Fuel Depot
Twemlow Lane
Twemlow
Cheshire
CW4 8GJ
ststement of trustees. re5ponsibilltles In relation to the finaNial statem
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 General
Accepted Accounting Practice).
The Trustees a￿ responsible for keeping proper accounting records that discw wlth reasonable accuracrf at
any time the finantial posttion of the charity and to enable them to ensure that the financial ststements
comply with the Charsties Act 2011, the appli(3ble Chartties (Accounts and Reports) Regulations. and the
provi5ion5 of the Trust deed. The Trustees are also ￿sponsible for safeguarding the assets of the charity and
hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charitvs trustees
C. Hurrell
Trustee
13 June 2022
Pa8e 2

T3tt0ll Gar(len society
Independent Examiners Report
Independent Examlner's Reportto the trustees of Tatton Garden Society
I report to the trustees on my examination of the accourrts of Tatton Garden Society forthe year ended 31
December 2021 which comprise the Statement of Financi31 Artivitie5, the Balance Sheet and the related
notes.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordan￿ with the
requirements of the Charities Act 20111.the Act'l- The trustees consider that an audit is not reguired for this
yeaT under the Charities Act 2011, 5.144121 (the 2011 Artl and that an independent exattlination is needed.
I report in respect of my examination of the charity's accounts carried out under sethon 145 of the 2011 Act
and in car¥ying out my examination I have lollowed 311 the applicable Direction5 given by the Charity
Commission under section 14515llbl of the Act.
Independent examiner's statemertt
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in. any material respect:
the accounting records were not kept in respert of the chaTity as required by section 130 of the Act,. or
the accounts do not accord wr(h those records.. or
the accounts did not comply with the applscable requirements concerning the forni and content of
ccounts set out in the Charities (Accounts and Reports) Regulations 2(X)8 other than any requirement
that the accoijnts give 3.true and faiv view which s not a matter considered a5 part of an independent
examination.
I have no concèrns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper vndefstanding of the accounts to be
reached.
RE Moore
FCA
Bruce Marshall & Co Limited
Suite 11, The Old Fuel Depot
Twemlow Lane
Twemlow
Cheshire
CW4 8GJ
05 April 2022
Page 3

Tatton Garden Society
Statement of Fmancial Activi
for the year ended 31 December 2021
funds
20
funds Totsl fvnds Totsl funds
2021
2021
2020
Income and erldowments
from:
Donations and legacies
Investments
Other
566
566
11.233
1,437
35,387
1.314
57,813
469
1.783
57.813
Total
59.693
60,162
48.057
Expendlture ¢Jn:
Other
52.058
52,058
31.136
Totsl
52,058
52,058
31,136
Net income
7.635
469
8,104
16,921
Net gain on investments
Net incorne betore other
8ains/{1(1$5esl
16.241
1.163
17,404
5,857
23.876
1.632
25.508
22.778
Other 8ains and10sses
Net movement in fvnds
23.876
1.632
25.508
22,778
Reconciliation otfvnd&
Total funds brought forward
263.280
15.913
279,193
256,415
Totsl funds carried f(Th7ard
287,156
17.545
304,701
279,193
Page 4

Tatton Garden Soaety
Balance Sheet
at 31 De￿mber 2021
Charity No. %X1606
2021
2020
Fixed assets
Tangible assets
Investments
20.524
242,5
263,114
21,740
225,186
246,926
io
Curyent assets
Debtors
Cash at bank and in hand
li
12,515
50,616
63,131
{21.5441
41.587
3,880
47,938
51,818
119.5511
32,267
Credttor& Amount falling due within one year
Net current assets
Total assets less current liabililie5
304.701
279,193
Net assets excludlng pension asset or Ilabifrty
Total net assets
304,701
279.193
304.701
279,193
The funds of the tharity
Restricted fvnd5
Restricte(l income fund5
17.545
17y5
15,913
15.913
Unlestrirted funds
General funds
287.156
263,280
287.156
263,280
Totsl funds
304,701
279,193
Approved by the trustees on 05 April 2022
And signed on theF
by:
C. Hurrell
Tnjstee
13 June 2022
Page 5

Tatton Garden Society
Notes to the Accounts
for the year ended 31 December 2021
l Accounting poliaes
Basis of preparation
The financial statements have been prepared in accordance wbth Ststement of Recommended Practice:
Accounting and Reporting by Charrties preparing their accounts in accordance with the Financial
Reportin8 Standard applicable in the UK and RepublK rf Ireland IFRS 1021 i55ued on 16Juty 2014 and the
Financial Reporting Stsndard applicable in the United ￿ngdoM and Republic of Ireland IFRS 1021 and the
Charities Act 2011.
Change in basis of attounting or to previous accounts
There has been no change to the accountin8 policies Ivaluation njles and method of accountingl since
tast year and no chan8es have been made to accounts for previous years.
Fund accounting
un￿strICted funds These a￿ available for use at the discret￿￿ of the trustees In fi5rtherance of the
general objects of the charrty.
These are ullrestricted funds earniarked bythe trustees for particular purpose5.
These are unrestricted funds which include a revaluath>n reserve representing the
reststement of investment assets at their rnarket values.
These are available for use subjert to reStritt￿n5 imposed by the donor or through
terms of an appeal.
Designated fijnds
Revaluation fvnds
Restricted funds
Income
Recognition of
income
Income is induded in the Ststernent of Financial Activrties ISOFAI when the charty
becomes entttled to. and virtualty certain to receive, the income ènd the amount of
the income can be measured wtth sufficient ￿liabIlity.
Income with related whe￿ income ha5 related expenditure the income and related expenditure is
expenditure
reported gross in the SOF
Donations and
legacies
Voluntsry income received by way ofgrants, donations and gifts is induded in the
the SOFA when receivable and onty when the Charity has unconditional
entitlement to the income.
Tax reclaims on
Income from tax reclaims is induded in the SOFA at the same time a5 the
donation5 and gifts 8rftldonath)n to which it relates.
Donated seNices
These are only included in incorne (with an equivalent amount in expenditure}
and faulities
where the benefft to the Charity is reasonabty quanttfjable, measurable and
material.
Volunteer help
The value of any volunteer help received is not induded in the accounts.
Investment income This 15 included in the accounts when receivable.
GainSlllo￿sI on
This includes anygain or lo&s resulting from revaluing investments to market value
revaluatton of fixed at the end of the year.
assets
Gainslllossesl on
Investment assets
This includes anygain or Eoss on the sale of investmen
Page 6

Tatton Garden Sodety
Notes to the Accounts
Expendlture
Recognition of
expenditure
Expenditure is recognised on èn accruals basis. Expenditure indudes any VAT which
cannot be fully ￿0vered. and is reported as part of the expenditure to which it
relates.
EKpen(liture on
These comprise the costs associated with attrarting voluntary income. fundraising
raising funds
trading costs and investn￿nt management costs.
Expenditure on
These comprise the costs in￿rred by the Chartty in the delNery of its aLtNities and
charitable activtties services in the furtherance of it5 0￿eCts. including the making of grants and
governante costs.
All grant expenditure is accounied for on an actual paid basis plus an accrual for
8rants that have been approved by the trustees at the end of the year but not yet
paid.
These include those costs awciated with meeting the constitlrtional and statLrtory
requirements of the Charity, including any audivrndependent examination fees,
costs IiETrked to the strategic management of the Charity. together with a share of
other administration costL
These are support costs not allLKated to a particular actNIty.
Grants payable
Governance costs
Other expenditure
Tax*lon
The charty is exempt from tax on rts charitable activit￿5.
Tangible fixed assets and deprÈ(i*ion
Depreciation 15 provided at the following annual rates in orderto wrtte off each asset over its estimated
useful life:
Leasehold property
Fixtures and equipment
Library
5% Strdight line
11)% Stratght line
0% Nla
Freehold investment property
Investment propertie5 are measured inrtially at cost and subsequently at fair value at each balance sheet
date and a￿ not depreciated. All gains or losses are taken to the Ststement of Financial Activities as they
arise.
Stock5
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair
value which is the amount the charity would have been willing to pay forthe ttems on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trdde discounts due.
Cash and cash equi¥aleDts
Cash and c85h equivalents comprise cash at bank and on hand. demand deposits with banks and other
short-term highly liquid investmènts with original maturtties of three months or less and bank overdrafts.
In the statement of financral position. bank overdrafts a￿ shown within borrowings or current liabilities.
In the Statement of Cash Flows, cash and cash eqijivalents are shown net of bank overdrdfts that are
repayable on demand and forni an integral part of the company's cash management.
Pa8e 7

Tatton Garden Society
Notes to the Acwunts
Trade and 4)ther ueditors
Short term creditors are measured at the transaction pri￿. Other cred¥tors and provisions are fecognised
where the charity has a present obligation resulting from a past event that will probably resu￿ in the
transfer of funds to a third party and the amount due to settle the obligation can be MeaSu￿d or
estimated reliably. Credwtors and provisions are nornialty recognised at their settlement amount after
allowing for any trade discounts due.
2 Ststement of financial Arti¥itie5- prioryear
Unrestrirted Restrorted
fur￿$
funds Total fvnds
2020
2020
Income and endowments from:
Donations and legaoes
Investments
11,233
I,IX17
35,387
11,233
1.437
35.387
430
Other
Totsl
47,627
430
48,057
Expenditure on:
Other
31.136
31,136
Totsl
31.136
31,136
Net gains on investments
7,681
11.8241
11.3941
5,857
Net income
24.172
22,778
Net income belore other
galnslllosses}
Other gains and1055es".
Net movement In funds
24.172
{1.3941
22,778
24.172
{1,3941
22.778
Reconaliation of funds."
Total fund5 brought forward
Total funds Girried forward
239.108
17.307
256,415
263,280
15,913
279,193
Income from donations and *acies
Total
Total
2021
2020
Donations
566
566
1,233
10.0
11.233
Grant
566
566
Page 8

Tatton Garden Society
Notes to the Accounts
4 Income from in%￿t￿nts
Total
Totsl
2020
2021
Investment income
1,314
1.314
469
1.783
1.783
1,437
1,437
469
5 Other income
Totsl
Total
2021
2020
Income from subscriptions
Excursions & social events
23.450
23.450
14,905
19.750
2,168
13,469
I4.￿15
Arboretum income
19,(M)2
19,002
456
Plant sales
456
57,813
57,813
35,387
6 Other expenditure
Total
Total
2021
2020
East Cheshire Council
Excursions & soaal events
11,865
11.865
5,405
costs
13.252
13,252
1,200
Arboretum costs
Amortisation, depreciation.
impairment, profitlloss on
disposal of fixed assets
General admintstratr¥e costs
7.917
7.917
14.249
1.606
1.606
1.594
14.059
3,359
52.058
14,059
3.359
52,058
7,403
1,285
31,136
Legal and professional costs
7 Net in¢orne before transf￿5
2021
2020
This is stated after charging:
Depreciation of owned fixed assets
8 Staff costs
No employee received emoluments in ex￿5$ of£E￿,(MA).
1.606
1,594
Pase 9

Tatton Garden 5odety
Notes to the Accounts
9 Tangible fixed assets
land and Ftxtures arbd
Iwildin85
equipment
Librnry
Totsl
Cost or rewdluation
At lJafiuary2021
Additions
At 31 December 2021
Depreciation and
Impalrment
At ljanuary 2021
Depreciation charge forthe
year
At 31 December 2021
31.866
28,307
1,450
61,623
390
31.866
28.697
1.450
62,013
11,576
28.307
39.883
1593
1,606
13.169
28,320
41,489
Net book values
At 31 December 2021
At 31 December 2020
18,697
20,290
3TI
1,450
1,450
20,524
21,740
10 Investments
Other
Other
In¥estn*nts- In¥estsnents-
Re5trirted Unrestrbcted
fvnds
fvnds
Total
Cost or revaluation
At ljanuary 2021
Revaluation
216,498
16,241
232,739
225,186
17,404
242,590
1,163
9,851
At 31 Decetnber 2021
Net b(x)k values
At 31 December 2021
At 31 December 2020
9,851
232,739
216,498
242,590
225,186
11 Debtors
20
2020
Other debtors
12.515
12.515
12 Credltors:
amounts frdlling due wrthin one year
Z021
2020
Other creditors
Accnjals and deferred income
7,￿1
13,943
21,544
9.241
10,310
19,551
Page 10

Tatton Garden Society
Notes to the Atcounts
13 Movement in fund5
Incomlng
At31
December
2021
(induding
January
2021 pl1￿/1￿$e$j
expended Re¥aluatlon
Restricted fund&
Restrirted income fuTrd&'
Burrows Memorial Fund
15.913
1,163
17,545
Total
15.913
469
1,163
17.545
Unrestricted funds:
General fvnds
263.280
59.693
(52.058)
16.241
287,156
Reydluatl¢￿ ReseNes:
Totsl funds
279,193
,162
152.0581
17.404
304,701
Purposes and restrictions In ￿lat￿)fi to the funds."
Restricted funds:
Burrows Memorial Fund
14 Analysis of net assets between funds
UnrestrÈrted Restrlcted
fvnds
funds
Total
Ftxed assets
Investments
20.524
232.739
41.667
294,930
20,524
242,590
41,587
304.701
9,851
1801
9,771
Net current èssets
15 Reconr31iation of net cash
At31
At ljanuary
2021
Oecember
2021
Cash flows
Cash and cash equivalents
47.938
47.938
2.678
2,678
50.616
50.616
Net debt
47.938
2,678
50,616
16 Subsequent events
Under the term5 of a Ststutory Dedaration dated 21 December 2021. on l January 2022, the Trustees
agreed to transfer all of the assets and liabilities of Tatton Garden Society (Charity No. 5CKJ606lto a newly
incorporated Charitable Incorporated Organisation registered underthe name of Tatton Garden Society
{Charity No. 11947931.
Pa8e 11

Tatton Garden Society
Detalled Statement of Thnandal At￿￿￿e$
for the year ended 31 December 2021
funds
2021
funds Totsl fund5 Totsl fvnd5
2021
2021
2020
Income and endOWme￿from.
Donations and lega¢ie5
Donations
Grant
566
566
1,233
10,000
11,233
566
566
Investments
Investment intome
1,314
1,314
469
469
1,783
1.783
1,437
1,437
Other
Income from subscriptions
Excursions & social events
Arboretum income
Plant sales
23.450
I4.￿5
19.¢X12
456
23.450
I4.￿5
19.1K12
456
19.750
2,168
13.469
57.813
57.813
35,387
T¢)tsl Income and endowments
59.693
469
11,162
48,057
Expendlture on:
Other expenditure
East Cheshire CouncFI
11.865
13,252
7,917
33.034
11,865
13,252
7,917
33.034
5,405
1,200
14,249
20.854
Excursions & soaal events costs
Arboretum costs
General admintstratP4e costs.
including depreciation and
amortisation
Depreciation of land and
buildings
Depreciation of Fixtu￿5 and
equipment
General insurances
1.593
1,593
1,594
13
13
225
225
4.031
472
Marketing
Postage and couriers
Subscriptions
General coswsundry expenses
4.031
472
709
226
270
270
327
5.961
8,997
9.061
15.665
9.061
15.665
Legal and professional costs
Auditllndependent examination
fees
216
Attountancy and bookkeeping
Other legal and professional
185
2.959
2.959
Pa8e 12

Tatton Garden Society
Detailed Statement of fiftandal Aclivlll
3,359
3,359
1,285
Total of eXpendI￿re of othercosts
52,058
52.058
31,136
Total expendlture
Net gains on investments
52,058
52,058
31,136
5,857
Net Income
7,635
469
8.104
22,778
Net gains on investments
Net income before other
gains1l1o￿e$j
Other Gains
16.241
1.163
17.404
23.876
1,632
25,508
22,778
Net movement In funds
23,876
1.632
25,508
22.778
Reconciliation of funds:
Total funds brought foThffird
263.280
15.913
279.193
256,415
Total funds carried forward
287,156
17,545
304,701
279,193
Page 13