COMPANY NUMBER.. 01944650 REGISTEREO CHARITY NUMBER.. 516855 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2022 for Castle Brofflwich Hall and Gardens Trust Caslle 8romwch Hall and Gardens Trust Chester Road Casde Bromwich Birmingham B36 9BT 1111111111 ¥A(￿$R8Kl• 11ioer2023 COMPANIES HCIJSE A07 #1 •K8FgIV•I* 24107r2023 COMPANIES HOUSE COMPANY NUMBER.. 01944650 REGISTERED CHARITY NUMBER.. 516855 Castle Bromwich Hall and Ga¢dÈns Trust Contents Report oflhe Trustees Independenl Exarnine¢s Report 12 Statèment of Financial Activities 13 Balan￿ Sheet 14-15 Notes lo the Financial Statements 1&26 ComparatNe Statemenl of Finanryal A(INilies 27 Comparalive Balance Sheet 28 COMPANY NUMBER. 01944650 REGISTERED CHARITY NUMBER. 516855 Castle Bromwich Hall and Gardens Trusl Report ol the TwwJtee¥ for the Year Ended 31 D•¢•mber 2022 The Trustees. who are alyo directors ofthe charity for the purposes of the CtY7wanies Act 20C6, are p￿aSed to presenl their report together wtth the finanual stalements ol the tharitabfe t¢ynpany for the year ended 31 December 2022 which are also Fwared to meet the requirements ol a Diredors, report and a¢￿)Unts for Companies Act purposes. The finan¢ial slatements comply wth the Charibes Act 2011, the Companies Act 21YA, the Memorandum and Artides of A550cialion. and Acrx>unting and Reporting by Chatities.. Statement of Recommended Practice applicable to charitie5 prepa¥in9 their aco)unls in a(xofdance wilh the Financial Reportsn9 Slandaid applicat)be in the UK and Republic of Ireland IFRS 1021 Ivpdated 1 January 20191. 08JECTIVES AND ACTIVITIES Thè objects ol the Trust ale to promote the Pern￿nent p￿SerVatIon resloralion of the Gardens 1￿clUdIng any slrudures and buildings CWtainÈ(I thèrèinl. whith adjoin Caslle Bromwich Hall, forthe benefrt and educab'on of the pu￿1¢ generalty. The Trust conbnues to restore and maintain the Gardens and keep Ihem open to the publi¢. Fundraisiny event$ take place throUg￿Ul the year. The Trust depends upon contrbution of a large ntjmber of volunteers vtho work auoss the whole range of its activities. The Tnjstees confirm thal they have referreLI lo the gui￿ar￿ containeil in the Charity CommissM)n's guidan(* on public benefit. in¢luding the guKlance'public benefii njnning a charity {PB2}', when reviewing the Charrty's aims and oty'ectives and in planning frrture actNilies. ACHIEVEMENTS AND PERFORMANCE 2022 was the first more or less'nomial, year since the gbbal pandern￿. ahhough al the start ol the year how this would pan out was not ¢b￿0U$. We were not alone in exercising caution arourmj planning events. slaffing and visrtor numbers. None of us knew what the'new normal, mighl be like, people would reacl or t*thether thèy woukl Tetum to visits or vOlunteer￿n9. Additionally Ihe predicled economK downtum began to show rtself quKkty. initialty in rapidty rising costs of raw materials, ftsod and ￿an1 supplies. Like many ¢uNural OT9￿1$8b0n$. we massively benefrted from the nalional financial investment in oJlture and the aris during ihe pandemic. These investmenls enabled us lo Iransfotrn and grow fast but. abngside sirnilai group5, we also faced the scary drfl edge ol the absence of fvnding in 2022. It also happened to be the year when the remaining fundsng agreement Solitwll Borough came to an wd. From 2022 onward5. for the fwsl time in ￿¢¥ exislence. the Gardens Trusi has no core funding nor any ffinancial dowmenls to support its ongoing existence. It is now entirely dependent on ils own earned income and yeai on year support, where it can be obtained, from grant making tnJsts. COMPANY NUMBER.. 01944650 REGISTERED CHARITY NUMBER.. 516855 Castle Brornwich Hall and Gardens Tn￿t Report of the Tru5t•es for the Year Ended 31 December 2022 have been workn'ng towards greatw financsal independeTr￿ for some lime and 2022 saw fasl gr￿lAh for some of our revenue streams. The Trust conlinues to work hard at developing sustainable Inc￿Me streams, but as a small operation- even wilhin Ihe W￿er Conservabon Area cont¢xt- conwete sell sufficiency may a￿ayS be a problematic issue. The Tvu5t exists to Pfotect, restore and share this naI￿allY sijnthcant hisloric garden. in peryjetuity. We welcome 9arden tourists to enjoy the space but we, as a￿fays, also recognise that we are also a very precious outdoor amenty. especially for the 80.OCO people who live wrthin 20 minutes. walk of the gates. It is still relatively unusual for s(th an historic Space which is also a rare green environment wrthin 8 tsty. not to have some CO￿ support. Sueeesses within thè year Retail. Café and Hire The major changes necessrtateol by the pandpJnK, led to budd￿9 thè nwf café and ￿bIn$ in the courtyard in 2021. This has positivety Iransfomied Ihe atsnosphere and attracDveness of the inifial welcome to the Gardens and began fully to'come into ils own. thfoughoui 2022. Income from the sale of food and shop items went up by 73°h in comparison with 2021 and 124% ¢ornpared lo 2019. now understsnd that the offer we a￿ buikling lor gar(len viith and for the fvin café space usgr is wowkn"ng. continue to seek advKe and make plans for consolKlating and wnproving it. Wedding and party hires began sknwty to retum in 2022. Site arrangemerbts a range ol smaller and larger events began to work more smoolhly. Workn'ng in partnership with our wedding planneT5. Amy and Michelle (Wedding Bubble) means we have professional speoalists ¢Jirectty suppNting our dients efta￿1ng Trust staff to concentr*e on site and finanual matters. The Gardens are now also licensed for ￿981 wedding ceremonies bthich can lake place anywheie in the rfjen air. Vve are the first site lo be licensed in this way in Sdihun. As boobngs for 2023 and 2024 are wming in. we are finding that this freedom. which surts the character of the Gardens, is popular. The Gardens Garden ¥olunteers wefe the first to ￿l￿rn as pandemTrc resirictions eased and the slate ofthe Gardens certsinty beneffted from consistenl sllpptyt even if from fewer peopl&. In general the volunteer numbers in the Gardens and'OIY areas have remained stable, wtth many long term volunteers bringing an incredible level of expertise, experience and skn.lls to Ihe Gardens. The benefit to the TTUSt of these volunteers is almost incalculable- ffinancially and in human terms. 10 aues may seem small to some. but ihe complex natufe and variety of the historic layout and plarth.ng requires input and care equTvalent to a garden ti￿Ce or Ihree times the size. We are gratelul to Ihe harthlorking and dedicated Gardens ieam- paid and voluntary. From earty in 2022 the rockeling increases in the cost of goods was a 5h¢xk that kept ￿verberating. Not onty was it hard io source materials and $upplies bLrt 70% ¢051 rises weie not uncomrry)n. After the Hall's owners evicled us from our propagalion spaces. we reverted lo'buwng in. rnany of the ne￿ssary annual plants and bulb5. In 2022 and 2023. wrth nurseries going out of business and cosls still spiralling. we took the decision to try to increase the proportion of 'growing on. and piopagatlon we do in-house. We have limrted space for this and even more limited tsme. but are working towards dearing mtsre space5 behind the walls, raising funds for more greenhovses and eMba￿Ing on cowffiunty outreach and skills development prograrnrT￿ for our own. and Ihe communities., benefit. COMPANY NUMBER. 01944650 REGISTERED CHARifY NUMBER.. 516855 Castle Bromwich Hall and Gardens Trust Report of lh• Trustee3 for the Year Ended 31 Deeember 2022 Previous funding raised18imiingham Al￿Ort CommvThty Fund and the Arconic Foundaiionl enabled us to o)mplefe the new rnachinery store. install solar panels and devise a rainwater harvesting system (Sevem Trent Community Fundl_ Each of these is a big step forwards for us in reduang our fA)$ts. saving the pknet and hopelully demonslrating'what is possible, for our visilors and communty. Atthough not instalw in timè. the need to save water was particularty evident sn the summer of2022. The very wet spring and an incredibly hot dry summer made it one of the hardest growing yeaF$ our gardeners have eXper￿nced. The distress caused to many of Ihe trees showeil in eawty 2￿23 when we lost a handful of both mature and young trees from (he Garden. The revival of the gardens Fn the 1980s and 1990s was exlenswe, and it is essenlial we continve to plan- and ftJnd- the phased renewal of many of wr trees and hedges. Although our requirements are very speafic, in keeping with the historic requirements of the Gardens. we are really pleased to have been able 10 Partiapate in tree planting and blossom projects across the year Isolihull Counol, National Trust and HS2 IBalfour Beatty Vin(ilHS21. Our long term relationship vrith ￿FA IW(Hnen's Fam) and Gardens ASsocial￿n} enabled us to have, and pay. another WRAGS(Work and Rel¥ain As a Gardener Stheme) ptacemenl this year. The placement funded through Ihe NGS INation* Gardens Schernel enabled us lo employ Aga Boltryk for two days a week Irom June 22 for 12 months. Aga's help has made a rnassive dilference to the work we were able to undertake in the garden and w8'¥è ¢specially enjoyed her propaga11￿ and growing skills whrh have In￿aSe{l the ijiversty ol fl￿￿erS and vegetsbles that we could glow in Ihe Balty Lang￿Y area Easl year. As part ol the Commonweatth Games Celebrations in 2022. planting in Ihe Batty Langley Vegetab￿ gardens also went out on a limb. We are a￿ayS aware that our planls are global atKI refflect the exploratory 8cquisIINeness of our 17th and 18th century forebears. For the Game5 year we ¢JecKled to add plants that were introduced to the UK laler than 1750. some which are now farniliar to us. were brought over by more recent ctsmmunrties afflviny In the UK eg chickpeas, ￿mOngra$S and callal00. The 'Home is Here Ntrw, funded projecs was a summer long programme of growing actwities, outreach, exhibrtions. creatNe'worksWs' and MUSK makiro CLtlminaty"ng in a fr& harvest, ltsod and music event in October_ For 2023 the Batty Langley plantiThJ has retU￿￿d to our historic ¥arielies but we continue to d￿efv}p ow relationships with local lamilies and a￿ expanding our communty based 'grwng skills, programffle5. Nature and Wld Actyvitses. This has always been a clear fO￿S for our charitable cwser¥at#)n ac*ivity a5 well engagement wrth adums and Ihe growing family market. The DefralNLHF funded partnership pfqect on Ihe Parkland came to an end in April 2022. The experience of working directly with the Wildlife Tnjsts, the Counals. The Princes Trusl and mtye Part￿la￿Y with the local community and wildlife specialist vdunteer groups has been exceedingty poytive. Nol onty have we been able to transform and'save, the habitats on Ihe Parkland but we have also changed the perception and usages of the 30 acre site. NatLbre is dynamic ol t¢wrse and Ihe Historic Parkland needs more than a 12 month project. After the inilial funding for the Historic Parkland ￿tOratIon eThJed we look Ihe derysron fo reiarn and employ one of Ihe trainees from that project as Outdoors & Natuie Engagement Manager for Ihe Gardens Trust. OINer PickeriryJ joined the slafl team taking on. and exlending, the Unplug and Play family adivrties. school visits, cowiatè volunteering groups and continues to dewse hjrther adult outdoor and'wild. eXper1er￿s. COMPANY NUMBER.. 01944650 REGISTERED CHARITY NUMBER: 516855 Castle Bromwich Hall and Gardens Trust Report of the Trusteès for the Year Ended 31 D￿ernber 2022 Over Ihe next g months of the year each of the newty %heduled t**)kable activib.es was full. Olivèr a150 led on developing our frat)chised use ol the popular book character Percy Ihe Park Keepw, helping to athieve a good increase in day to day footlall. 16Vo rise in vigtor numbers ￿ 2022 vjhith was a 34% increase on 2019. Further fundraising linduding voting from our tiientls and supporters to fvnding from the Sevem Trent Community Green Fund) en8￿ed us to make conkn"nLTred Improvements on the Parkland and lo run engagemgnt activitie5 in the Gardens and the Pa￿land. We are n¢)w able. with rDnfidence. lo welcome people lo enjoy 40 a(xes of fomial gardens and a historic naiure reserve. The Parkland remains in public ownership and we work Positivety wth both Birmingham and Solihull Counals on Joint understandings and responsibilities of this worKJerhJl habitat and public amenty- Events, Music, Theatre. Creativity Although the historic gardens are of intrinsic inleresl and we are a rekning plac* to just wander around, our income. despite much marketing, is nol able to rety on casual garden vi5iiots. The vÈrJèd programme of actrvit*s and events we run remains the main vecaor for attractiThJ visitors and therefore raising Inctsme. from the public. The popular'unplug and Play. pryamrne continues to develop and expand. It provwjes Y￿ng children and their lamilies with their ffirst- and safe- encounter wlh the wiky. outdoors and nature. This is ry)rnplemented by the mor8 lomal offer of our revived schch)Is and homeschooling sessions. The Gardens combined with acce$5 to the Parkland enables us to expand both family and adult experiences lo include popular'rtrwilding,. natu￿ ￿nSerVa1￿)n. bushcraft and food griywing oppK¥1Uni￿. In k8eping with our history, the Gardens in their 181h century heyday. We￿ a place of Music and entertainments and we h'ke to carry on that tradition. Regional and national figures recognise this area. Easl Bimiin9ham and North S￿ihU11. a5 an area of low cu￿ural engagement whid) also lacks any mediunvsized cuNural venues_ Whik it is not our role, nor in our ability. lo change that. we find ourselves acting. willingly, as an acce5SItAe'Cultural Hub. for creators. makers and audiences alike. Wilhin our meagre budgets we have ￿n￿StentlY prO￿ded outdoor theatre. music and creab.ve events with both professional and amateur practitioners. We a￿ lucky thal many artists and musicians wanl to cdlaborale with us.. they are inwred by the beauty of th Gardens. their polential as a space. and our wilh"ngness to encourage their work. Just as our programme is diverse. so are our audiences altd we strrve lo keep pn.ces and feÈs for evenls at reasonable levels. In 2022 we were lucky to find lunding for some of Ihe (xealive opportunilies around the jubike the commonwealth games. 85 well as olher projects. The previousty meniioned 'Home is Here Now, projed involved many local commLJnities and cxeaiors corning iogeiher through memories, food and music, 'Ou( of Ihe Cupboard. enabled us to professionalty conserve some 18th century gardening botsks and ￿ale exhibitions in the Music Room. other projects enatAed us to invile visitors lo make a o)mmunal'rnemory mural. and to create lar98 irYyressionisti¢ paintings ol the gardens (these are rMJw hawing in the Orangery). We were able lo offer these to the public for free because of lundin9. while rwsKal concerts and theatre Shows are usualty dependent on licket sales. We aspire lo mole cultural and creatr¥e opportunities in the Garden5 and continue lo seek the requislte fundin9 to keep Ihe Gardens a welcorning pLace. COMPANY NUMBER: 01944650 REGISTERED CHARITY NUMBER 516855 Castle Bn>mwich Hall and Ganlen5 Tntst Rep?rt of the Tru¥tÈes for th• Yèar Ended 31 December 2022 FINANCIAL REVIEW Takin9 into 8r£ount grant lunding auoss ffinancial years and uncealised gains and losses on investments the charrty ends the year with restricted rese¢ve$ of£175.257 and unrestrided reseNes of£254.053. which provides the Trust ￿th the ability to conty.nue rts charitsbk ac11vit￿$ inlo the fdbwing year. Although the b.ght control over expenses ￿m￿nS, a budget for the current year was set which includes more inve5tmtrnl into operats.onal site improvements. The lorward financial plan due to be deli¥ered'durin9 the coming year with lake into account the continued d)an9es enforced by the previous pandemic. It recognises the continued need for investment and growlh in ordw lo sel a trath for an improved finanaal position in future years. Fund5 And Reserves Policy Funds of the Trusl at the end of Ihè financial year are as fdlows.. 2022 Total 2021 To¢al General Funds DeS￿nated fixed asset fund Restricted lunds- Projects Restride(I lunds- Workshop & Gardeners Mess 214,839 284.420 39.214 44,642 25.625 31.013 149,632 154.619 429.310 514,695 The Workshop & Gardeners Mess Fund represents hist￿￿ amounts that were used to ueale some of the existing buildings of the Trust. are feprvsented by fixed assets and will be used to fvnd fvture depreciation of the assets roncefned. Invèstment Poli¢y The Trustees. policy for the investment of fvnds is to obtsin a balance between capital grgwih and income with medium risk. A proporticm of the funds are held on interesl bearing deposils which enable the funds lo be rèadily availabla. Gginy Concern The financial statemenls have been prepared on a going concem basis as the trustee5 believe t￿1 r material uncertairnties exist. The trustees have considered the level of funds held and the expected level of income and expenditLtre for 12 months from autholi￿ng ihese finanoal statements. The budgeted income and expenditure is suffiaent wrth the level ol reserve5 for the tharity to be ab￿ io continue as a going concem. COMPANY NUMBER. 01944650 REGISTERED CHARITY NUMBER.. 516855 Ca$dè Bromwich Hall and Garden¥ T￿￿t Report of the Trustees for the Year Ended 31 December 2022 Future Plans 2025 wll be the Twsfs 41Jth year of tsking on Ihe reSI￿alK)n of the Gardens after rt was gifted lo the n￿Y fomied Trust by Lord Bradl￿d. Over the last thirty plus years much of the Trust's work has fooJssed. uThYerstandabty. on gardens management with less attention being given to Ihe historic buAding9 and modern worktr*J buildings. Surprisingty. the restoration work in the early 1990s sometimes fell short of top quality and weaknesses are now all too evident-. in 2021 {and eaty in 2023) therè were major collapses of parts of the 3 metre perimeter walling. extensive problems with the roof ol the Room and crumbling stonework of the Orangery. We ale now working lo higher slandards than in the 1990$ an(1 Ihe shock ol Ihe fallen wall$ has stirred us into de¥ek)ping longer term plans for maintenance and restoration. Al of which are still subject to fundraising SLttess and certainly more staffirwj and people nput. Although Ihe new café catsns are lemporary buildings. ihey eayty outshine, in lerms of amenity and visual quality, the ￿MainIng 1980s public f*iryJ t￿lIdIng5 ongle. As 2022 progressed the old'vi￿lor centre. and visitor toilels were, wth increa&ng fegularity, in need of repair and do not come up to the Standard we want our ¥isilor5 - nor our staff - to experience. Short tem patching is no substitute for wholesale replacement. The Tnr5t rs still wrthout a Chair to aclrvety change lor the future and currenlly slnrggles to find new Trustees with the appropriate skills io help develop the transfomational visitin and support plans towards new capiial builds. The searth goes on and in tht meantime the Trust,. trustees and staff, lake Small steps forward towards those goas. The 40th annNersary in ￿ year's bme. is pethaps a hewul targel. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document and Organisational Structure Castle 8romwich Hall and Gardens Trust. a chanta￿e Irusl set yp in 1985, 15 a Company limited by guarantee and not having a Sha￿ caprtal. The Twst is govemed by it5 Memoranthjrn and Artides of Assooation, which We￿ revised in 2008. The lollowing organisations. being Foundation Members. are entstled io nominate and appoint Trustees". Bimiingham City Counul12}, Castle Bromwich Parish Council{11. The National Trvst11). St Mary and St Margareys Castle Bromwich Pafochial Church Counol (1), Solihull Metropdilan Borough Counol {21. The Earl of Bradford, or a person aPpO￿ted by him. i% entitled to bè a Trustee. COMPANY NUMBER 01944650 REGISTERED CHARITY NUMBER. 516855 Castle Biomwich Hall and Gardèns Trust Report ol the Trustees for the Year Ended 31 December 2022 STRUCTURE. GOVERNANCE AND MANAGEMENT Goveming D￿Ufflent and Organisational Struclure At the Annual General Meeting up to three. Ordinary Members. w SLth other nwnber as may be set out in the Bye Laws. shall be entrtted to be elected to ￿ Trustees. All Trustees have power to cTropt for such period they think fit any member. who in their opinion is ab￿ lo contribute to the objects ol the Trust. as an addilh)n to Ihe existing Trustees provided Ihe total number of Truslees does nol exceed twenty-five. Al present, as well as Ihe ne￿$Sary fom)al paperwork there is an informal process of induction for new Trustees carried OLrt by the General Manager and a small sub group of Trustees. From lim￿10-t1rne Trustee5 WtiC4pale in fvrther training and ￿f0[￿a110n sessions regarding govemance issues. The administration and règular operations of Ihe Trust is affected by the staff leam wlh the support of the Trustee5, who meet quarterty ￿ partlopate in task and fmish groups. Key Management Remuneration The board of dife¢tor5. who are the charws twstees comprise the key management personnel of the charity. in charge gf dwecting. conirolling. running and op¢raling the tharity on a day to day basis. No direciors wefe rem¢Jnerated for seryices provided lo the charfy for this reporting period. Risk Management Truslees on an ongoing basi5 examine the major Iwsiness and opèrational risks which the tru$t faces. these are regularly reviewed during trustee meetings and procedures are established arTrd f￿lowed to minimise and mitigate againsi thè majcw risks identthed. COMPANY NUMBER. 01944650 REGISTERED CHARITY NUMBER." 516855 Castle Brornwieh Hall and Gardens Trust Report of the Trustees for the Year Ended 31 Oecernber 2022 REFERENCE AND ADMINISTRATIVE DETAILS Company Number. Registered Charity NuM￿r 01944650IETrJwd &W*sl 516855 Registered Office." CasiJÈ Hal Trust ster Road "rnMll9ham B36 9BT AccounlanL. 102 Haftw￿d Road 8wn*igham. B43 5BN Independent Examiner". Bankers.. 248 siraihyd Road. ￿. 890 3AE Investment Managers.. M&G In*str*rts CCLA Fund Mana9& HtyJse 10 Fenth￿th 85 aueenvKknr￿ street EC3M SAG LO￿Th, EC4V 4Er Tn￿tet$ Trustees The eurrent Trustees. who ar¢ also th"rectors for the purposes ofthe Compan*s Act, are as follows. Richard, Ead of Bradford Cllr Pauline Sylvia Mlen Cllr Diane Donaldson Helen Johnson Advolly Richmond George Edward Rithards Cllr Martin Mccarthy lan Wykes IAppointed 6 April 2022) Cllr Alan Feeney (Appointed 1 September 2022 8 Re￿gning 25 May 2023) Nominated by Solihull MBC Cllr Marj Bridle (Appointed I September 20221 Nominated by Birmingham City Counul lan Bush (Resigned 7 April 20221 Joseph Tildesley IReyAgned 20 Juty 2022} Robert Mountford {Resigned 20 July 2022) Simon Cartef (Resigned 2 September 20221 Mahendra Dabhi (Resigned 15 September 20221 Nonwnated by Caslle 8romwich Parish Counal Nominated by Birrnin9harn City Counol Nominated by Solthull MSC 10 COMPANY NUMBER. 01944650 REGISTERED CHARifY NUMBER: 516855 Castle Bromwieh Hall and Gardens Trust Report ofthe Trustees for the Year Ended 31 December 2022 STATEIIIENT OF TRUSTEES RESPONSIBILMES The trustees (who are also Ihe diredofs of Casue Brornwach Hal and Gardens Trusi lor the purposes of company law} are responsible lor preparing the le￿t of the trustee5 and the financial 5taternenl in accordance with applicable law and United ￿"ngdoM a¢xounting standards (United Kingdom Generaly Accepted AccounlThJ Praciti}. Cornpany law requires trustees to prepa￿ financial ststements for each ffinanoal year whth 9ive a true a￿1 fair view of the state ol affairs of Ihe charitable company and of the irKx)me and expendrture. of the chariiable ¢fj)mpany for that period. In ￿pai1￿9 those finanaal statements the trustees a￿ Tequired to: selecl suitable a￿unting poliryes and appty them consislenuy." ' observe the methods and prinoples in the Chafity SORP., ' make reasonable and prudent Ju¢Jgements and eslJ"mates", prepare Ihe finan¢i31 statemer7ts on the 90ing Goncem basi5 Un￿$$ it is inappropriale to presume that the tharilable company w￿1 continue ￿ busTness_ The trustees are responsible for keeping proper accounting records which disdose wth reasonable a¢curacy al any time the finanaal poSit￿n of the tharitable company and to enable them to ensure that the finanual statements comply with the Compan￿$ Act 2006. They are also responsible for safeguarding the assels ol the charitable company and hence lor takry reasonable steps for the prevenbon and deledion of fraud and other irregulanties. Signed on behalfofthe Bowd of Tw$tees Trustee. Ted Rithard5 23 June 2023 11 COMPANY NUMBER.. 01944650 REGISTERED CHARITY NUMBER.. 516855 Casl1• Bromwich Hall and Gardens Trust Independent Examinerfs Repryt for the Year Ended 31 December 2022 INDEPENDENT EXAMINER'S REPORT To the members of Casue Bromwich Hal atNJ Gardens Trust We report to the truslees on wr examinatKJn of the accounts oflhe above charit4)le ￿MpanY ftsr the year ended 31 December 2022, are set out on pages 3 to 11. Responsibilities and Basis of Report As the thariV5 trustees {and also its diiectL¥s for the purpose of company I￿), you are responsible for the pieparation ofthe finanaal statements in accordance wth the requirements of the Companies Act 20r c'the 20C6 Ad"). Having satisfied oursefves that the ffinantia statements Of the Chantable Company a￿ nol required to be tKlited under Part 16 of the 20C6 Act and are eligible for independent examinath"on, we ￿port in respect of our examinalion of your charitys financial slalements as carried out under section 145 of the Charities Act 2011 I-the 2011 Actl. In caryng out cxJr examtnalion. we have follrywed the th"rei*ons gNen by the Charty Commission under section 14515llbl of the 2011 Act. Independent Examinerfs Staternent In completing our examinatson, we can conffirm that no malerial matters ha¥e o)rne to our attentw in connection wilh the examinalion giving us cause to believe that. The accotlnting records wefe not kept in aCcorda￿e with section 130 of the CharitV6 Acl.. or The accounts ¢JHI not accord ￿th the accounting records", or The accounts did not comply with the applicable requirements conceming Ihe forrn and eontent ol accounts set out in the Charities {Accounls and Reports) Regulations 21X)8 other than any requirement that the accounts gNe a'tnJe and farf view which is nol a matter considered as part of an independenl examination. We have no Con￿M$ arml have not idenlified any matters duriryj the examinatw to which attenlion shoukj be drawn in Ihi5 report in order to ÈnaNe a propèr unde[st￿dIng of the finanoal statements to be reached. Samantha Woollett Independent Examiner Pearf Accounlancy SeTh￿S Limited Date.. 26 June 2023 12 COMPANY NUMBER. 01944650 REGISTERED CHARITY NUMBER.. 516855 Castle Bromwich Hall and Ganlens Trust Statement of Financial Activ•ties for the Year Ended 31 Dtcember 2022 2022 Total funds 2021 Total funds Unmstsicted R¥$tslcted fund8 funds Notes INCOME FROM Donations, Grantmaking Twusts arml Legacies Chantable activities Other trading acliwlies Investment income 16.683 112.936 129.619 278,135 3 36,181 36,181 24.211 4 85,289 85.269 59,983 3,324 3.324 2.517 Total income 141,457 112.936 254,393 364.846 Expenditu￿ on: Raising funds Charitable acINit￿5 46.193 20,900 67,093 37,957 7 171.402 98.207 269,609 325.790 217,595 119,107 336,702 363.747 N•t In¢omeiiexpenditUfel and Nel mo¥ernent in fund5 lor year belore in¥*stments galnsllLos8￿> Net gaIn￿(lO$ses) on ￿Vests￿entS 176.138) {6.171) {42.3091 3,0751 13.075 179.213) 85,384 6.515 7,614 6.171 Total funds brought foward Tcansfer beh¥een funds 329.(fi2 185.632 514.694 507,081 14.2051 Total funds ￿rried forward 254,053 175.257 429.310 514.69S CONTINUING OPERATIONS The statemenl of financial activths incajdes 9ains and losses recoyniseil during the year. All it)coming resources and restyJrces expended demfe from contsnuing actwths. 13 COMPANY NUMBER.. 01944650 REGISTERED CHARITY NUMBER.. 5168SS Castle Bromwi¢h Hall and Gardens Trust Balance Sh••t At 31 December 2022 2022 Total funds 2021 Total l￿d$ Unrestiicied Restrictsd fr￿d$ Fixed Assets Tangible Fixed Assets Investments at market val 10 11 39,214 149.631 188.845 199,261 52,139 52.139 55.215 91.353 149.631 240,984 254,476 Current Assets Cash at bank and in hand Debtors 163.758 25,626 189.384 2fA).480 16.229 16,229 75,674 179,987 25.626 205,613 276.1 $4 12 Creditors Amounts falling due wihin one year 13 17.286 117.2861 17.286) 115.9351 117,2861 115,9351 Net Current Assets 162,701 25.626 188,327 260,219 Totsl Assets 254,053 175.257 429,310 S14,695 Funds ol the Charity ut)res1r￿ed Fund Restricted Fund Total Charity Fund 15 254.053 254.053 341,680 175,257 175,257 173,015 2S4.053 175.257 429,310 514.695 14 COMPANY NUMBER.. 01944650 REGISTERED CfrLARITY NUMBER. 516855 Caslle Bromwich Hall and Gardens Trust Balance Sheet At 31 December 2022 BALANCE SHEET AS AT 31 DECEMBER 2022 CONTINUED For the year ended 31 December 2022 the company was enlrfed to exernplw from audit undef secbon 477 of the Companies Act 2006 relalir4J to sm811 c4)rnpanies_ Directors l Trustees responsibilit￿$. - The member5 have not iequired Ihe thafilable company to oblain an audit of its accounts for ihe year in qtFestion in accordance with section 476 ofthe Cornpanies Act 20￿. In accordance wth section 145 of the Charib'es Acl 2011 the acc4)unls have been examined by an i1￿ependent examiner whose report appears on page 8 - The directors I trustees ackntrwwe their fesponsibilrties for cOrry)￿.ng with the ￿quirementS of the Act with respect to accounting records and the pfeparation of accounts. These account5 have been prepared in arrAXdan￿ ￿ the pro¥ision5 appli¢able lo companies sutiect to the smal companies. regime. Approved by the Trustees on 23 June 2023 and sNJned on the￿ behaw by: Ted Richards. Truslee 15 COMPANY NUIIIBER: 01944650 REGISTERED CHARITY NUMBER 516855 Castle Bromwich Hall and Gardens Trust Notes to the Financial Statements At 31 December 2022 1 Accounting Policies Basis of P￿paratIon A. Company Status The charty is a cornpany limited by guaranlea and in the event of it being wouThY up the liability of each of the member5 shall be for a 5urn not exceeding £1. B. Basis of Preparation The financial statemen15 have been prepared in accordance wrth Accountrng and Repthng by Charib"es". Statement of Recommende¢J Practice applicable to thafities prepanng their acrA)unts in accordanr* with the Financial Reporting Standard appliCa￿e in the UK and Republic of Ire￿nd IFRS 1021 (updated 1 January 20191- {Charities SORP IFRS 102)). the FInar￿al Repo￿.n9 Slandard applicable Fn the UK and Republic of Ireland IFRS 1021 and the Companies Act 2CQ6. Castle BrOm￿Ch Hall and Gar¢Jens Ttust rrwts the definthon of a benefft entrty under FRS 102. Asset5 and lia￿.1￿e& are initially rerA)9nised at hIst￿tal ¢ost tr transadKJft value unless othemise stated w) the relevant accounting poliry note(sl. C. Going Concern Assumption The finanaal slalements have been prepared on a going conc*m basis which assumes that charity will continue to operate. The validity of this assumption is dependent upon tht Continuan￿ of support from the charity's key fundeis and stakeholders and upon inueasing admission lo the gardens and income from events. The charity'5 business plan shows thal the charty will be ab￿ to operate in the foreseeable future. Based on this understanding Ihe director trustees believe that it remains appropnate to prepare ihe financial statements on a going concern basis. The ffinanaal statements do not indude any adjustments. which woukl result from the basi$ of preparab.on being inappropriate. D. Charilable Status Castle Brornwch Hall and Gardens Trust is a registered charity and is exempt frc¥n corporation tax and capitaj gains tax provided ils income and gains are applied fof charitable pu￿Ses. E. Income All income is recognised in the Staternent of Finanrial Adp41¢￿$ when the charitable cornpany is legally entitled. ultirnate receipt is probable. and Ihe amount can be quanb.fied wilh reasonable a￿uracy. For donations to b• recognised Ihe charity will hav• been notitTred of the amounts and the 5ettkmenl date in writing. If there are rDnditions attathed to the donatson and this requires a level of perfornian￿ before entiuement can be obtained. then the income is deferred until those c￿nd1110n$ a￿ fulty rnel or the fulfilment of those C￿ndItIOnS is within the control of the chanty, and it is wobable that they will be fulfilbed. Income relating to luture periods, as a resLIt of donor-imposed ctsndrtions sptcfy"n9 the tirne perhjd, has been treated as deferred income. F. Dotr)ated Gifts and Services Donated gills and services lin krndl are reeognised as income when the charity has control over tht rtem, any conditions associated vrith the donated item have been rnet. the receipt of economic benefft from use by the charity of the rterns is probable and thal economic benefit can be measured reliably. On re￿IPt, donated goods and Services are recognised on the basis of the value of the gift to Ihe charity. namely at the equivalent cost to the donating organisation. A corresponth.ng amount is then reeognised in expenditure for the penod. 16 COMPANY NUMBER.. 01944650 REGISTERED CHARITY NUMBER. 516855 Castle Bromwich Hall and Gardens Trust Notts to the Financial Statemènts At 31 December 2022 G. Expenditure Liabilities afe recOgnis￿ as èxpendilure as soon as there is a legal or cJ)nstruciive obligab.on cornrnittin9 the tharilable company lo ihe expend1iu￿, Tl is probable thal a transfef ol economic benefrts will be requi￿ in settlement and ar￿￿￿{ of the O1￿￿Ja￿.0n can be measured reliably. All expendrture is accounte(I for on an accruals ba￿5 and has been daS￿fied under the follTrwing activity headings". Raising funds comprise the difect cost associated with generating othe[t¥ad￿9 income arKI raisin9 funds from Tnjsts and olher funding bodies_ Charrtable expenditure comprises Ihe direct costs of aclivities undertaken lo further Ihe purposes ofthe tharity. including grants payable and all assooated support costs. Irrecoverable VAT is charged as a against the a¢tiffj forwhich Ihe expendilwe was incurred. H. Tan9ible Fixed Assets Depreoation of fixed assets is cakulated to vrrite off the ¢ost of eath asset. less any residual va￿e over its ests"mated useful econgmiG lrfe. The depreciatKJn charge recognised each year relates to the dass of the asset, the rates and dasses are as fdlows.. Permanent buildings- 50 yeats SIts￿￿t line Composting toilet- 5 Yea￿ straightkne StackaStage- 3 yegrs slraightline Fixtures & fittings- 5 years strawht line Tractor Mower- 5 Yea￿ slraight line Covrtyard building- 5 Yea￿ straight line Gardeners store- 10 years straighl line Fixed assets are capitalised where their value exceeds £S¢X> unths olherwise determined by the Trustees l. Investments Investments held as fixed assets are valued at mi&market value at Ihe baU4nGe sheet d*e and Ihe gain or loss taken to the Slatemenl of Financial Ac11¥￿eS. Reahsed gains or losses on sale of ￿ve$IMents are cak>Jkted as the drfferenGe btheen the amount at which thè investment was valued at the beginnin9 of the year. ry cost if purthased during the year. and sale proceeds. Gains or losses on investments which havt not been reali5ed through sales have been iaken to the statements of finanaal adivtties as unreali5ed gains or k)sses on investmenl assets. J. Cash and Cash Equivalents Cash and cash equivalents indude cash at bank and in hand and short temi deposits repayatle on or within a Ihree fflonlh notice period. K. Debtors Trade and other debtors are recognised at the settlement amtsJnt dL* after any trade discc4Jnt offered. Pfepayments are valued at the amount prepad net of any trade discounts due. 17 COMPANY NUMBER. 01944650 REGISTERED CFLARITY NUMBER. 516655 Caslle Bromwich Hall and Gardens Trust Notes to the Financial Statemènts At 31 Oecèmber 2022 L. Creditors Creditofs are fecognised where the chafity has a weseni oblKJatKJn resutitng from a past evenl that win probably result in the transfei of fund$ lo a Ihird party arKI Ihe amtyjnt due to seltte thè obligalw can be measured or esljrnated reliably. M. Fund Accounting Unrestricted funds are èxpendable at the disttetion ol the Trustees N) the furtherance of the objects of the chanty. Restr￿ed funds are lurtds which are to btr L￿d in arxordarte wth speufiG iestridbjns Mnposed by dorbors. N. Pensions The Charity contributes to empk)yee's indivKlual petsonal pension pLans. The emrAoy contributions to the 5theme in 2022 were £4.63512021 £2.3151 and are dwrged to the statement of rinancial adivr¢ies as incurred. O. Taxation The charrty is considered lo pass thè te$15 set out in paiagiaph 1 SL*edLde 6 of the Financlal Act 2010 and Iherefore it meets Ihe definition of a tharrtaNe company l(x UK CO￿￿ratiOn tax purposes. Ac¢oidingly. the Charity is potentialty exempt from taxation in respeci of income or capital gains received. within categories covered by Chapler 3, Part 11 of the Corporation Tax Acl 2010 or Section 256 01 the Taxaiion of Chargeable Gains Act 1992. to the extent that such applied exdu￿Vety to Charitable Puiposes. COMPANY NUMBER. 01944650 REGISTERED CHARITY NUMBER.. 516855 Castle Bromwlch HaN and Gardens Trust 14otes to the Financial Statements for thè Yèar Ended 31 Decernber 2022 2 Income From Oonations And Lègacies Unrestricted Re8trl¢tsd 2022 2021 Donations Gfft Aid Lega(3es Job Reients"on Scheme Grants Grants 7.967 2.049 7.9S7 2.049 14.547 4.457 1,000 15,274 S,667 112,936 118.603 242.857 16,683 112.936 129.619 278,135 2022 2021 Unrestrlct*d: Seventh of Brodforlts Ch*iiaL4e Twst soh.￿J11 Metropolitan 8orough Counrj (S￿¢). SMBC Cowd Supptyi Grnnts TO1￿ unresirthd 2,667 15,000 5,667 37.486 R•sth¢ted: AIMIBrighier Day Cre¥live crmMun￿es 3,873 4,950 2,324 9,830 14.850 18,000 Dame Mary Bridgem HeartolEngL4nd JuP4ee Home is Here N¢yw {AM} Seyeffl T￿nI Corrfflunity Awar Binnin￿￿￿irWrt CcthmunityTwsi Stanley Smth {UKI kkirtKuNural Trust Arc¢Thc FoUn¢al￿n. 8ounty On Your LJ Enterprise Partr•sh Histoir¢ ErKJknd Gre￿ Rew¥ery FuThYDefr*NLPF The Arts S(¢*ty NHLF CuftuT81 RerASYery FurKI11 &2) NHLF Re51*rre F￿d 3.1)00 3,000 17.542 4.8CK) 29,100 61,599 4,100 52,650 29.050 12,818 530 112,936 205,371 20,536 33,063 K1cksian Gran1$ 5.710 T¢xal reslricied 19 COMPANY NUMBER. 01944650 REGISTERED CHARITY NUMBER 516855 Castle Brnmv•ich Hall and Gardens Trust Notes to thè Financial Statements for the Year Ended 31 December 2022 3 Income From Charitable Ackn"vities LlThr•5tr1cted Restricted 2022 Totsl 2021 Total Funds Fur•d$ Entry Fees Memberships Other InrA)me 25.784 10,397 25.784 10.397 14.921 6.897 2,593 24.211 36,181 36.181 4 Othèr Trading Activities 2022 Total 2021 Total Sale of goods Hire of facilitiès Events 43,737 19.090 22.442 85.269 25.227 10,155 24,601 59.983 S Invgstmènt Incame 2022 Totsl 2021 Tolal Dwidends Bank Interest 2,957 367 3,324 2.513 2,517 6 Total Expènditure On Raising FurKIs Unrestricted R•stiicleJ Funds Fund Total Total Raising Fund$= Cost of events Cost of goods sold Hirt costs Fundraising costs 18.036 22.443 5.714 19.518 732 650 37.554 23,175 6.364 18,675 16,771 2,367 144 37.957 46.193 20.900 67.093 20 COMPANY NUMBER.. 01944650 REGISTERED CHARITY NUMBER.. 516855 Castle Bmmwich Hall and Gard•ns Trnst Notes to the Financial Ststements for the Year Ended 31 December 2022 7 Total Expenditure on Charitable Activities Uh￿StriCted Rtstricted Funds Funds 2022 Total 2021 Totsl Charital)le Activities: Stallc05ts.Garden - Front ofhwse 36,583 23.559 22.315 5,770 5,957 7.016 458 7.875 5,721 2,055 31.234 14.618 42.304 25.614 53,549 20.388 5,957 24,130 4.131 12.793 4.298 757 39.128 11,491 71,552 24,399 .M&torengag*nert & Defvery . thwal & Ma￿eti￿J Garfen Mawttena 17.114 3,673 4,918 4,298 15,749 13,204 38.089 3,594 1,837 3.921 6.405 5.085 30,599 2,196 17.849 17,189 14.896 4,298 626 6,490 4,309 98,207 269.609 325,790 Buikling & Site tkveb¥wl C¢•)sultaw & F¥eeL8￿ Stsff PrLye¢i W¥ery Equipment Repalrs In5uranL* 697 4.618 5.445 13.176 1.989 6.745 13.107 10.228 1,2 570 1.327 5,818 6,015 14,503 1,989 10,594 15,064 15,215 LKJhl. Heal 8 ￿￿er BU1￿J1rKj & CkarMrvJ SKunty 3,849 1.957 4,987 Ofve Styklries D8precialk?n Lots on Disposal ofA55et$ Accwntancy & EX￿￿81￿ Fees 171.402 8 Staff Costs 2022 2021 Salaries Soual Setuiity Costs Pensions 125,707 17.470 4,635 147.813 139,081 5,172 2,31S 146,568 Ouring the year the Twst empkjyed the fvlktirne equr¥*nt of 1.6 gaideners12021- 1.81. a 0.8 fte general manager12021 - 0.81. 1.2 empk)yees in the office {2021 - 1.41. 0.2 fte ol an education officer12021 - 0.4}. 1.2 fte front of house staff12021- 1.2} aThJ a 0.8 fte famty and ouldoor a¢tNIty mana9er12021- 0.8). No employee eamed more Ihan £60.000 in either year. The Key managefflent personnel ofthe charity Gomprise the twstees and the General Manager. Trustees receive no rerTTuneraty"on or other benelrts from the chaiity. The rernuneratton ol key management personnel for the year was £36.157 {2021.. £35.942). induding pension and employers, natK)nal insurance contribulions 21 COMPANY NUMBER. 01944650 REGISTERED CHARITY NUMBER. 516855 Castle Brornwich Hall and GaTh￿n5 Trust Notes to thè Financial Statements for the Year Ended 31 December 2022 9 Trustees RemU￿r3￿.0n and 8er)efits There were no trustees, remuneralion or other benefrts for the year ended 31 (knember 2022 nor the yeai ended 31 December 2021. Trustees. Expenses There were no trustees. expenses paKJ for the year ended 31 tlecember 2022 nor the year ended 31 De¢ember 2021 with the exception of out of pocket expenses rel*"ng io aithibes L￿dertaken by Ihe charity. 10 Tangible Fixed Assets P•mMnèni Coutyard G•v4*r*rs FrAtym & si*ek*ii•si BuildlnJ8 Builth"ng Strjre FMVr4s 9 Tol*t P*rnl Insi•l•iion IAwr Tolal Cost A11 Jan 2022 249.374 20.482 23,562 6.656 5.1KKI 2.484 5,624 313,182 Ch5P053Ls Addrt￿$ 4,8C(I Al 31 Oec 2022 249,374 20.482 23.562 6.￿ S.0￿ 2.484 4,800 5.624 317.982 Depreciation A11 Jan 2022 94.755 4.￿ 2.356 3.729 2.484 4.500 113.921 Disposals Charye for year 4.987 2.356 1.331 320 1.124 15.215 At31C 2022 99,743 8,193 4,712 S.LW 3,000 2,484 320 5,624 129,137 NBV at 31 154.619 De¢ 2021 16,386 21,206 2,927 3.000 1.124 199.261 N8V at 31 Dec 2022 149.631 12.289 18.850 1.596 2.000 4.480 188.845 22 COMPANY NUMBER.. 01944650 REGISTERED CHARITY NUMBER. 516855 Castle Bromwich Hall and Gardens Trust Notes to tht Financial Statements for the Year Ended 31 December 2022 Freehold Land The land relating to the gardens passed into Ihe ¢y*nership of the Trust by Deed of Grfl from the Earf of 8radford dated 31 Decembef 1986. As the land is to be retained Tndefinilety for the use of the Trusl and canntst be sokl. rt is considered to be an inalienable assel and is exduded from Ihe balance sheet. There is no reliabte ir)fomats"on about cost available 8nd the cos15 involved in oblaining a valuat￿n would not prodtKe additional benefits to the user of the acc4)unls. 11 Fixed Asset Invèstments 2022 2021 Market Value at beginning of year Unrealised Inveslmenl gainloossl Market Value at end of year Hi510riC￿ cost al end of year 55.215 48.71)0 3,0751 6,515 52.140 55.215 50.()00 50.cK)o 12 Debtors 2022 2021 Gift Aid Recoverable Accrued income Prepad expendrturt 2.049 3.268 S,904 68,570 8.276 3.836 16,229 75,674 13 Creditors: amounts falling due within one yeai 2022 2021 Trade Creditors A¢cnJals Deferred income Taxes & Nl Liabilities 7.044 3.937 4.600 2,244 17.826 7.497 6,937 1.5 15,934 Deferreil income comprises.. 2022 2021 Balance at beginning of year Re￿ased to income in year Oeferred in year Balance at end ofyear 1,500 3,650 (1.5￿} 13.1501 4,600 1,0 4.600 1,500 Defèrrèd income rèlates to deposits hèld for events in ngxt financial year. 23 COMPANY NUMBER.. 01944650 REGISTERED CHARITY NUMBER.. 516855 Ca$tl¢ Bromwich Hall and Gard•ns Trust Notes to the Financial Staternents far the Year Ended 31 December 2022 14 Commilm•nts 2022 2021 Expiring.. Be￿leen one to two years 163 163 S62 562 15 Movèmènt in funds Balance at slart of year Investme Expendrl Bahnce Tran5f•rs at end of year Income 9*insn se$ 2022 Restricted Funds: AIMIBr¥hter Day Creabve Ctymmunities 3.873 (2.9201 4.950 {4.950) 2,324 12,6421 9.630 19.630} 14.850 {15,H51 {3.3051 33.063 {24.958} 18.000 19,0%) 1.698 11.698} 17.304 20.536 122,072} 934 (9341 154.619 14.987) 11.4461 12,618 S,710 (18.3281 185.632 112.936 {119,1061 953 Darne Mary Bridgernan He￿ of Englathl Juts￿e Home is Here Nu 318 595 14.800} NLHF￿efra Lyit P¥biersh Severn Trenl Community Aw¥d stsnley Smlh (UK) FtrJrtr)Jttural Trust Arc¢Thc F￿nd3￿)n 15.768 storic Engla￿j Vitth￿>p & gard￿lS 8ig Lottery Kicksian App￿tice Gran Total ￿$th¢ted fvnd 149.632 14,2051 175,257 Unrestricted funds General 284.420 141.457 (207.367) (3.075} 44.642 10,228 329.C62 141.457 {217.595 {5951 214,839 4,800 39,214 4.205 254,053 Oesignaied F￿d .075) Totsl Funds 514,695 254.393 {336.7011 {3.0751 429.310 24 COMPANY NUM8ER: 01944650 REGISTERED CPthRITY NUMBER.. 516855 Castle Bromwieh Hall and Gardens Trust Notes to the Financial Statements for the Year En