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|REGISTERED OFFICE|McCallum|House|
|---|---|---|
||Kielder Avenue||
||Cramlington||
||Northumberland||
||NE23 BJT||
|INDEPENDENT AUDITOR|UNW LLP||
||Chartered|Accountants|
||Citygate||
||St James'|Boulevard|
||Newcastle|upon Tyne|
||NE1 4JE||
|BANKERS|Lloyds Bank pic||
||Newcastle|upon Tyne|
||NE16AG||
|SOLICITORS|Muckle
LLP||
||32 Gallowgate||
||Newcastle|upon Tyne|
||NE14SN||
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||Starts|Completed|
|---|---|---|
|2016/17|||
|2017/18|||
|2018/19|||
|2019/20|15|15|
|2020/21|23|22|
|2021/22|33|Pending|
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|||Uulestvkted|Restrkted|Cop its I|2022|2021|
|---|---|---|---|---|---|---|
||Note|Flrnde|Fonda|Funds|TotalFunds|Total Funds|
|||||||as restatedI|
|INCOME|||||||
|Donations
and Legacies||4,241|2,250||6,491|13,772|
|Inmme from chadtable activities:|||||||
|Prov son ofclnnt serfres||4,D9D,665|||4,090,665|3,934,061|
|Grants receivable||463,286|||463,286|577,066|
|Income from other tradmg a*britiest|||||||
|Commer«lal
trading
activities||4,207/443|||4,207443|3,853,059|
|Other incoming
resources:|||||||
|Investment
income||||||10|
|Other Incomet|||||||
|Surplus on disposal
of axed assets||105|||105||
|TOTAL INCOME||8,765,739|2,250||8,767,989|8,377,968|
|EXPENDITUREt|||||||
|Costs ofraising funds:|||||||
|Commercial
trading
operations||3,422,717|||3,422,717|3,450,714|
|Expenditure
on charitable aaivitiest|||||||
|Operation ofclient services||4,606,950|2,250||4,609,200|4,375,801|
|Other expenditure:|||||||
|Deficit on disposal oflixed assets||||||41,001|
|TOTAL EXPENDITURE||8,029,667|2,250||8,D31,917|7,867,516|
|NET INCOME / (EXPENDITURE)||736,072|||736,072|stgr452|
|NET MOVEMENT IN FUNDS||736,072|||736,072|510,452|
|RECDNCILIATION
OF FUNDS|||||||
|Total funds brought
forward|21|3,285,363|||3,286,363|2,774,911|
|Total funds cerned forward|21|4,021,435|||4,021,435|3,285,363|
##
##
##
||||Dismntinued|Contmued|Total|Dlscoiitliined|Coiitliiued|Total|
|---|---|---|---|---|---|---|---|---|
|||Note|Aaivdies|Activhies|Funds|Activities|Actlvithia|Funds|
||||2022|2022
F.|2022
F.|2021
8|2021
6|2021I|
|INCOME|||||||||
|Donations
and Legacies||||6,491|6,491||13,772|13,772|
|Income rrom charitable
ectivitiest|||||||||
|Provisnn ofclent services||||4,090,665|4,090,665||3,934,061|3,934,061|
|Grants receivable||||463,286|463,286||577,066|577,066|
|Income from other trading|ectivitiesi||||||||
|Commercial
trading
activities||||4,207,443|4,207,443||3,853,059|3,853,059|
|Other incoming resources:|||||||||
|Investment
income|||||||10|10|
|Other Ineomet|||||||||
|Surplus
on disposal of fixed|assets|||105|105||||
|TOTAL INCOME||||8,767,989|8,767,989||8,377,968|8,377,968|
|EXPENDITURE:|||||||||
|Expenditure
on charitable|acUvities:||||||||
|Operation
of client seivkes||||4,609,200|4,609,200||4,375,801|4,375,801|
|Costs of raising fUiide:|||||||||
|Commercial
trading
operations||||3,422,717|3,422,717|212,912|3,237,802|3,450,714|
|Dther expendRure:|||||||||
|Defict on disposal of fixed assets||||||27,269|13,732|41,001|
|TOTAL EXPENDITURE||||8,031,917|8,031,917|240,181|7,627,335|7,867,516|
|NET INCOME / (EXPENDITURE)||||736,072|736,072|(240,181)|750,633|510,452|
|TRANSFERS SETWEEN FUNDS||19|||||||
|NET MOVEMENT IN FUNDS||||736,072|736,072|(240,181)|750,633|510,452|
##
##
||||||Group|Group|Chanty|Charity|
|---|---|---|---|---|---|---|---|---|
||||||2022|2021|2022|2021|
|||||Notes||I|F.||
|FIXEDASSETS|||||||||
|Tangible assets||||11|3,030,280|3,126,831|2,200,570|2,245,315|
|Investments||||12|||2|2|
||||||3,030,280|3,126,831|2,200,572|2,245,317|
|CURRENT ASSETS|||||||||
|Stocks||||13|495,207|310,261|||
|Debtors||||14|575,285|446,503|473,874|356,828|
|property
held for|sale||||||||
|Cash at bank and|in|hand|||1,077,274|602,107|111,438|144,605|
||||||2,147,766|1,358,871|585,312|501,433|
|CURRENT LIABILITIES|||||||||
|Creditors
- amounts||falling due|||||||
|within one year||||15|1,091,564|993,256|657,270|973,772|
|NET CURRENT (LIABILTIES)ASSETS|||||1,056,202|365,616|(71,958)|(472,339)|
|TOTAL ASSETS|LESSCURRENT LIABILITIES||||4,086/82|3,492,447|2,128,614|1,772,978|
|Loans and hire purchase|||agreements|16|65,047|157,086|65,047|157,086|
|NET ASSETS|||||4g021g435|3335361|2g063~567|I 615892|
|FUNDS OF THE CHARITY|||||||||
|Restricted
funds||||22|||||
|Unrestricted
funds||||22|4,021,435|3,285,363|2,063,567|1,615,892|
|TOTAL FUNDS||||22|4,021,435|3,285,363|2,063,567|1,615,892|
##
##
##
##
##
##
##
##
##
##
##
##
##
|Freehold
land|||-no depreciation||
|---|---|---|---|---|
|Long leasehold|land||-period ofthe lease||
|Freehold/
long|IEshort leasehold|buildings|-50/40 years straight|line or over the term ofthe lease|
|Garden centre|roof and improvements||-10years straight
line||
|Plant and fixtures|||-5/10 years straight|line|
|Motor vehicles|||-4years straight
line||
|Equipment|||-3years straight
line||
|Fixtures and fittings|||-5 years straight
line||
##
##
##
##
##
##
##
##
##
||||||Unrestricted|||Restricted|
|---|---|---|---|---|---|---|---|---|
|||||||||E|
|Covenants||F100and|under||400|Damant|ML|2,250|
|Donations||5100 and|under||590||||
|Morpeth|District Gardening|||Club|220||||
|Anonymous||General|Donation||250||||
|Boogie|nights||||481||||
|Handley|Charitable
Trust||||1,000||||
|Document||Solutions|Limited||1,200||||
|Gift Aid|on|covenants|||100||||
||||||~4241|||2 210|
|For the|Year Ended 31stJanuary 2021||||~2722||||
##
|4.
INCOME|||||||
|---|---|---|---|---|---|---|
||||||2022|2021|
|COMMERCIAL TRADING ACTIVITIES|||||6|I|
|Commerdal
operations - Unmstrkted||Funds|||||
|Garden Centre||||3,666,136|||
|Less: Sales to Charity|||||||
|Net Garden Centre Sales|||||3,664,851|3,152,432|
|Nursery|||||28,190|106,769|
|Printing
Less: Internal Sales
Sales to Garden Centre||||||87,863
(183)
~6|
|Net Printing
Sales||||||87,444|
|Landscapes||||342,105||332,319|
|Less: Internal
Landscaping|||||||
|Net Landsca pes Sales|||||337,305|327,519|
|Azure Business Centres||||184,803||189,990|
|Less. Sales to Charity||||||(12,159)|
||||||17S,760|177,831|
|Feed In Tarily Income||||||1,064|
||||||4,207,443|3,853,059|
|CHARITABLE AClIVITIES
Provision ofdient services - Unrestrkted|||Funds||2022
6|2021I|
|Rental Income|||||55,320|51,579|
|Department
for Work and Pensions|||||82,261|81,836|
|Education
Funding
Agency|||||350,706|211,345|
|Sunderbnd
City Counul|||||609,960|582,017|
|Newcastle
Social Services|||||1,193,894|1,285,898|
|Northumberland
County
Council|||||1,668,500|1,661,741|
|Miscellaneous|||||130,024|59,645|
||||||4i090i665|3934061|
|Grants receivable - Unrestricted|Funds||||||
|DWP - Supported
Business Grant|||||154,975|149,414|
|DWP - Coronavirus
Job Retention|Scheme||||11,565|90,225|
|Infection Control Grant|||||67,320||
|Client Direct Payments|||||229,425|337427|
||||||463,286|577,066|
##
||||||||2022f|2021f|
|---|---|---|---|---|---|---|---|---|
|Business|Premium|Account|—Azure|Business|Centres|Limited||10|
|||||||||10|
##
|COMMERCIAL TRADING ACTIVITIES|COMMERCIAL TRADING ACTIVITIES|2022
E|2021f|
|---|---|---|---|
|Cost ofgoods sold||2,056,754|1,640,056|
|Employment|costs|780,713|1,114,176|
|Depreciation||78,049|79,219|
|Rent 6rates||6,099|7,195|
|Advertising||39,797|25,505|
|Heat, light and water||84,114|53,256|
|Insurances||40,709|40,755|
|Training||2,634|1,201|
|Other||174,366|340,678|
|Governance|costs|11,537|9,485|
|Support costs||||
|||3||
##
||||ProvNion ofdMnt|ProvNion ofdMnt|services:||
|---|---|---|---|---|---|---|
||||Unnsstricted|Restricted|||
||||Funds|Funds|2022|2,021|
||||6||Total|Total|
|Employment|costs||3,337,527||3,337,527|3,392,389|
|Depreciation
Rent 6 rates|||5,260
44,251||5,260
44,251|400
49,893|
|Advertising|||740||740|364|
|Heat,
light and water|||10,896||10,896|11,002|
|Insurances|||44,936||44,936|24,231|
|Trainee allowances||and travel|22,056||22,056|14,780|
|Residents'
training||and holidays|308|2,250|2,558|1,654|
|Other|||636,493||636,493|442,892|
|Governance|costs||36,496||36,496|27,954|
|Support costs|||467,988||467,988|410,241|
||||4,606,950|2,250|4,609,200|4,375,801|
|For the Year|Ended|31st)anuary 2021|4 374 751|1050|||
##
|SUMMARY ANALYSIS|OF EXPENDITURE AN|D RELATED INCOME FROM CHARITASLE ACTIVITIES|D RELATED INCOME FROM CHARITASLE ACTIVITIES|D RELATED INCOME FROM CHARITASLE ACTIVITIES|D RELATED INCOME FROM CHARITASLE ACTIVITIES|
|---|---|---|---|---|---|
|This table shows the cost|ofthe main charitable|activities and the sources ofincome directly to support those activities:||||
|||Pmvtslon ofclient||services:||
|||Unrestricted|Restrkted|||
|||Funds|Funds|2022|2021|
||||6|6|I|
|Costs (as above)||(4,606,950)|(2,250)|(4,609,200)|(4,375,801)|
|Service level agreements|and direct payments|4,090,665||4,090,665|3,934,061|
|Grants receivable||||||
|—Indirect / Ad-hoc||||||
|- Direct grant support||463,286||463,286|577,066|
|Net cost funded from other income||(53,000)|(2,250)|(55,250)|135,326|
##
||||||Analysis|or|support
snd|9ovemsnce|costs:|||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||eenerel|eovemence||2022|2021|||
||||||suppok||ruhseloh|Total|Total|essa orsppoklonment||
||||||||6|6|6|||
|Employment|costs||||433,882||27,726|461,608|413,528|Pro-rata to staff time||
|oeprecanon|||||44,447||2,840|47,287|43,529|Pro-rata to stafF time||
|Interest|||||2,398||153|2,551|11,725|Pro-rata to staff time||
|Power|||||18,205||1,163|19,368|22,645|Pro-rata to stolr time||
|lnsuronces|||||(2,044)||(131)|(2,175)|3,500|Pro-rata to staff time||
|Restricted
Funds||||||||||Pro-rata to stsff time||
|Other|||||59,184||3,782|62,966|48,223|Pro-rata lo stafF time||
|Audit lees|||||||12,500|12,500|8,050|Pro-rata to staff time||
|regs l8other|profess lonol costs||||59,860|||59,860|35,669|Pro-rote to staff time||
||||||615,932||48,033|663,965|586,869|||
|For the Year|Ended||31st )onus|ry 2021|549430||37439|||||
|9.
NET||INCOME/||(EXPENDITURE) FOR||THE YEAR||||||
|||||||||||2022|2021f|
|The group|surplus/deficit|||is after charging:||||||||
|Operating
leases||||||||||26,271|47,977|
|Depreciation|||||Owned||assets|||119,997|108,628|
||||||Assets||held under|hire purchase agreel||10,599|12,960|
|Bank interest||payable|||Mortgage
interest|||||2,320|3,642|
|(Surplus)/Deficit|||on disposal offixed assets
Office||||equipment,|fixtures and fittings||(105)|41,001|
|Auditor Remuneration|||||Audit fees ofthe|||group||17,500|15,150|
||||||Other||fees ofthe|group||1,400|980|
##
||2022|2021|
|---|---|---|
|Staff costs during the year:|E|E|
|Wages and salaries|4,023,012|4,461,605|
|Social security costs|305,764|304,673|
|Other pension costs|251,072|222,835|
||4r579r848|4989 113|
||||2022|2021|
|---|---|---|---|---|
||||No.|No.|
|Garden Centn.|||37|61|
|Supported|Living||89|94|
|Landscapes|||13|15|
|Printing|||0|5|
|Support Services|||58|59|
|Employment|Services||4|3|
|Education|||8|6|
|Administration|||14|15|
|Azure Business Centres||Limited|2|2|
||||225|260|
|loyees
earning
more than E60,000|per annum;||||
|---|---|---|---|---|
||||2022|2021|
|E00,000to E90,000||||1|
|E90,000to 6100,000|||||
|Defined contribution
pension:|Contributions|6|14,706||
||Number ofemptryees||||
|management
personnel|ofthe parent charity wer|ofthe parent charity wer|e 6483,94|7(2021:6459,27|2).||
|---|---|---|---|---|---|---|
|The
key
management|personnel
of the
group||comprise|those
of the|parent
charity|and the
key|
|management
personnel|of|the subsidiary
companies
who||are the Garden|Centre
and
Business Centre||
|Managers
whose employee||benefits total 6108,228 (2021:6101,760). The total employee||||benefits of key|
|management
personnel|for|the group was therefore 6592 175(2021:6561032).|||||
|11A.FIXEDASSETS —GROUP|||||||
|||Freehold/|||||
|||Long ar short||Offic|||
|||lease hold||equipment,|||
|||land and|Plant ai|fixtures|Commerdal|Total|
|||buildings
equipment||Brfittings|vehides||
|||E|E||6||
|Cost:|||||||
|As at 1 February 2021||5,056,622|606,494|729,689|47,770|6,440,575|
|Additions||28,529||5,516||34,045|
|Disposals|||||(10,000)|(10,000)|
|As at 31January 2022||5,085,151|606,494|735,205|37,770|6,464,620|
|Depreciation:|||||||
|As at 1 February 2021||2,104,024|445,308|723,723|40,689|3,313,744|
|Charge for the year||95,556|24,898|3,061|7,081|130,596|
|On disposals|||||(10,000)|(10,000)|
|As at 31January 2022||2 199580|470~206|726 784|37~770|3,434,340|
|Net book value:|||||||
|As at 31January 2022||2,885,571|136,288|8,421||3,030,280|
|As at 31January 2021||2,952,598|161,186|5,966|7,081|3,126,831|
##
##
|11B.FIXEDASSETS —CHART|IY|||||
|---|---|---|---|---|---|
||Freehokl/|||||
||Long||Office|||
||leasehold||equipment,|||
||land and|Plant lk|fixtures ai|Commercial|Total|
||buildings|equipment|fittings|vehicles||
||6||E|||
|Cost:||||||
|As at 1 February 2021|3,600,254|310,285|350,302|47,770|4,308,611|
|Additions|28,529||5,516||34,045|
|DispesaIs||||(10,000)|(10,000)|
|As at 31January 2022|3,628,783|310,285|355,818|37,770|4,332,656|
|Depredation:||||||
|As at 1 February 2021|1,371,732|305,987|344,888|40,689|2,063,296|
|Charge for the year|63,818|5,383|2,508|7,081|78,790|
|Transfers||||||
|On disposals||||(10,000)|(10,000)|
|As at 31January 2022|1,435,550|311,370|347,396|37,770|2,132,086|
|Net book value:||||||
|As at 31January 2022|2,193,233|(1,085)|8,422||2,200,570|
|As at 31January 2021|2,228,522|4,298|5,414|7,081|2,245,315|
##
|A summ|ary|oft|he trading|results of|Azure Garden Centre Limited
is s|hown below|:||
|---|---|---|---|---|---|---|---|---|
||||||||2022|2021|
||||||||5|6|
|Turnover|||||||3,605,666|2,949,262|
|Cost ofsales, administrative
Other operating
income||||expenses|and interest||(2,977,700)
60,469|(2,719,943)
203,702|
||||||||688,435|433,021|
|A summary||ofthe balance||sheet position of Azure Garden Centre Limited||is shown|||
|below:|||||||2022|2021|
||||||||5|6|
|Fixed Assets|||||||172,039|193,397|
|Current|Assets||||||1,401,175|841,241|
|Current|Liabilities||||||(630,270)|(389,704)|
|Net Assets|||||||942,944|644,934|
|A summ|ary|oft|he trading|results of|Azure Business Centres
Lim|ited
is|shown belo|w:||
|---|---|---|---|---|---|---|---|---|---|
|||||||||2022|2021|
|||||||||E|6|
|Turnover||||||||183,593|174,236|
|Cost of|sales, administrative|||expenses|and interest|||(147,569)|(117,005)|
|Other operating|||income|||||1,210|15,764|
|Taxation||||||||||
|||||||||37,234|72,995|
|A summary||ofthe balance||sheet position ofAzure Business Centres||Limited|is shown|||
|below:||||||||2022|2021|
|||||||||E|6|
|Fixed Assets||||||||657,672|688,120|
|Current|Assets|||||||393,063|363,007|
|Current|Liabilities|||||||(31,411)|(26,590)|
|Net Assets||||||||1,019,324|1,024,537|
##
##
##
||||||Group||Charity||
|---|---|---|---|---|---|---|---|---|
||||||2022|2021|2022|2021|
||||||6|E|E|6|
|Garden|Centre|-|see|below|495,207|310,261|||
||||||495,207|310,261|||
##
||||6rotsp||Charity||
|---|---|---|---|---|---|---|
||||2022|2021|2022|2021|
||||E|E|E|E|
|Trade debtors|||380,965|294,360|300,901|217,175|
|Other debtors|||10,059|6,444|9,654|391|
|Prepayments|and accrued|income|184,261|145,699|163,319|139,262|
||||575,285|446,503|473,874|356,828|
##
||||||Group|||Charhy||
|---|---|---|---|---|---|---|---|---|---|
||||||2022
6|2021I||2022
6|2021I|
|Trade debtors|||||380,965|294,360|300,901||217,175|
|Other debtors|||||10,059|6,444||9,654|391|
|Prepayments|and accrued income||||184,261|145,699|163,319||139,262|
||||||575,285|446,503|473,874||356,828|
|16.CREDITORS: amounts|||falling due within one year|||||||
||||||Group|||Chadty||
||||||2022
5|2021I||2022
F.|2021I|
|Trade creditors|||||342,577|286,069||87,646|73,119|
|Amounts
owed to subsidiary|||undertaking|||||69+79|350,064|
|Other taxes and social security||||costs|263,132|169,938|139,838||95,714|
|Other creditors|||||25,141|78,545||12,206|64,964|
|Accruals|||||373,462|381,878|260,849||263,084|
|Mortgage
loans|||||86,729|67,586||86,729|67,586|
|Hire purchase||agreements|||523|9,240||523|9,240|
|Uoyds Bounce||Back Loan||||50,000|||50,000|
||||||1,091,564|993,256|657,270||973,772|
|The Following|liabilities disclosed|||under creditors|falling due within|one year are|secured|by the group:||
|||||||||2022
6|2021I|
|Mortgage
loans||||||||86,729|67,586|
|Hire purchase||agreements||||||523|9,240|
|||||||||87,252|76,826|
##
|||Greup||Cha rity||
|---|---|---|---|---|---|
|||2022|2021|2022|2021|
|||E|5|E|5|
|Hire Purchase|agreements||524||524|
|Handelsbanicen|Mortgage|65,047|156,562|65,047|156,562|
|Balance at 31stJanuary||65,047|157,086|65,047|157,086|
|The following|The following|liabilities disclosed|under credito m falling due after one year are secured|by the group:|||
|---|---|---|---|---|---|---|
||||||2022|2021|
||||||4|s|
|Hire Purchase||agreements||||524|
|Mortgage|loans||||65,047|156,562|
||||||65,047|157,086|
##
||||Group||Charity||
|---|---|---|---|---|---|---|
||||2022
5|2021I|2022
E|2021
E|
|Total minimum|lease payments|due over the lease|||||
|term, falling due|as follows:||||||
|Leases expiring|wthin 1year||26,413|19,344|21,556|15,437|
|Leases expiring|2 to 5 years||30,425|25,509|30xt25|22,579|
|Leases expiing|over 5 years||||||
##
##
##
|Reconciliation
ofnet income|Reconciliation
ofnet income|/ (expenditure)|/ (expenditure)|/ (expenditure)|to net cash flow fmm operating|activeiesi||
|---|---|---|---|---|---|---|---|
|||||||2022|2021|
|||||||E|E|
|Net Income / (expendeure)||for|the reporting||period (as per the S.O.P.A)|736,072|510,452|
|Adjustments
for:||||||||
|Depreciation||||||130,596|121,588|
|Impairment||||||||
|(Profit)/Loss
on disposal of fixed|||assets|||(105)|41,001|
|Decrease/(increase)|in stock|||||(184,946)|(57,348)|
|(Increase)/Decrease|in properties||held for|sale||||
|(Increase)/Decrease|in debtors|||||(128,782)|99,504|
|Increase/(decrease)|in creditors|||||87,883|198,208|
|Net cash provided|by (used|in)|operating|activities||640,718|913,405|
##
|Analysis|ofmovements|in unrestricted|in unrestricted|funds|||||
|---|---|---|---|---|---|---|---|---|
|||||February|Incoming|Expended &||Ianuary|
|||||2021|Resources|Other|Transfers|2022|
|General fund||||3,285,363|8,765,739|(8,029,667)||4,021,435|
|Total unrestricted
funds||||3,285,363|8,765,739|(8,029,667)||4,021,435|
|Analysis|of movements|in restricted|funds||||||
|||||February
2021|Incoming
Resources|Expended
sr
Other|Transfers|Ianuary
2022|
|Residents|activities
Keele Drive||||2,250|(2,250)|||
|Totalrestricted
funds|||||2,250|(2,250)|||
|Name of|restricted
fund:|||Description,|natura and purposes ofthe fund:||||
##
||Unrestncted|Capital|Restricted|Total|
|---|---|---|---|---|
||Funds|Funds|Funds|Funds|
||F.|5|5||
|Fund bahnces|||||
|Tangible fixed assets|3,030,280|||3,030,280|
|Net current
liabilities|1,056,202|||1,056,202|
|Long term
liabilities|(65,047)|||(65,047)|
|Total net assets|4,021,434|||4,021,434|
##
##