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2022-09-30-accounts

Three Counties & South Wales Area of NAFAS report 2021/2022

Our organisation is made up of 52 Affiliated Clubs with a total of 1778 members.

Due to the relaxation of Covid rules, our Area AGM, and Council meetings were able to meet in person at our usual venue, and reports were given by our Chairman, Treasurer, Judges, Demonstrators, Speakers and Education representatives together with Delegates and Members in attendance.

Following our AGM, a Demonstration followed by the very talented and characterful Nick Grounds, displaying traditional and modern arrangements with and without foam.

A team of four members were given the honour of arranging flowers at Westminster Abbey in March 2022 for a Service dedicated to the Commonwealth, and again in June 2022 two members arranged for a Thanksgiving Service for the Benefact Group.

Following a delay of two years, in June 2022 our President presented her day with Workshops provided by both National and Area Teachers in the morning, followed by a demonstration with Kathy Stanguard, National Demonstrator, giving a very innovative and colourful display of flowers.

Again, following a two-year delay and change of venue, in August 2022 we were able to hold our Area Day at Chipping Sodbury Town Hall. The theme being ‘Here Comes Summer’. Sarah Chouglay, a Speaker gave a very interesting talk on Indian Weddings and Culture, which was later followed by a Demonstration with National Demonstrator, David Ryland.

Alongside our Area Day, Floral Art Competitions took place, again the theme was ‘Here Comes Summer’, which showcased many talented members of our Area in various classes.

Our Judges, Demonstrators, Speakers and Education Committee ran two hands on training days, the first with Angela Turner, the subject being ‘Working without Foam’ at Ross-on-Wye, and the second a ‘Willow Workshop’ at Bancyfelin in West Wales with Nicky Heal

Having come through the Pandemic most events the previous year were held virtually, and it was such a pleasure for our members to meet with old friends and new, with great enthusiasm, sharing their love of flowers.

Three Counties and South Wales Area of NAFAS Year Ending 30 September 2022 FINANCIAL STATEMETr¥rs 30th SePtem￿r 2022

Three Counties and South Wales Area of NAFAS Year Ending 30 September 2022

----- Start of picture text -----
CONTENTS
Page
General Information 2
Independent Examiner's Report 3
Receipts and Payments Account 4
Statement of Assets and Liabilities 5
Notes to the Accounts 6
Executive President Mrs Katherine Lee
Chairman Mrs Elizabeth Gordon
1st Vice-Chairman Mr Adrian Cooke
2nd Vice Chairman Mrs Delyth Price
Secretary Mrs Emily Broomhead
Treasurer Mrs Susan E Walton
JDSE Chairman Mrs Susan Blandford
Independent Examiner Hilary Ablett
Huntley, Glos.
Bank NatWest, Eastgate Street, Gloucester.
Registered Charity Number 517110
----- End of picture text -----

Three Counties and South Wales Area of NAFAS Year Ending 30 September 2022

Independent examiner's report on the accounts to the trustees and members.

I have examined the accounts on pages 4 to 6, which have been prepared under the accounting policies set out in the Note.

As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, whether particular matters have come to my attention.

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you, as trustees, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

In connection with my examination, no matter has come to my attention:

have not been met; or

Hilary Ablett 28 Oak Way Huntley GL19 3SD

Three Counties and South Wales Area of NAFAS Year Ending 30 September 2022

RECEIPTS AND PAYMENTS ACCOUNT

RECEIPTS
Donations
Affiliation fees
Other income
Competition & Exhibits
Project Fund
Junior Club
Fund-raising
Area Day
JDSE income
President's Day income
AGM income
Raffle income
Trading income
Area News income
Flower arranger income
Publications income
Repayment of loans
Total Receipts
PAYMENTS
Admin Costs
Accounting & Prof fees
Exec Comm travel/visits
Hire of Halls
Insurance
Postage and printing
Stationery
Web hosting/computer costs
Affiliation fees
Total Affiliation fees
Junior Club
Area Day Loan
Cost of Fund-
raising/Trading
Area News/Newsletter costs
Competitions/Exhibit costs
Flower arranger costs
JDSE Costs & Virtual Comp.
President's Day Costs
AGM costs
Publications costs
Total Miscellaneous costs
Project Fund
Total Payments
Net Receipts/(Payments)
General Fund
Project fund
(designated)
Total
2021/2022
2020/2021
Note
3
4
6.00
7
5
3
6
5
4
7
£
£
£
10697.45
55.00
1600
255
0.00
0.00
2089.00
3614.00
1370.00
295.00
0.00
7703.89
442.30
0.00
0.00
27866.64
255.00
28121.64
170.00
170.00
1752.90
1,752.90
243.00
243.00
722.00
722.00
153.17
153.17
46.78
46.78
230.27
230.27
11365.75
11,365.75
0.00
-
0.00
-
0.00
-
5218.70
5218.70
7569.64
7569.64
2477.61
2477.61
1744.66
1744.66
1157.41
1157.41
83.70
83.70
628.45
628.45
20.00
20.00
33564.04
20.00
33584.04
(5,697.40)
235.00
-5462.40
£
6295.70
51.80
0.00
0.00
0.00
15.00
0.00
0.00
0.00
0.00
7825.60
0.00
0.00
14,188.10
170.00
150.20
-
580.71
102.96
16.59
349.73
35.00
-
-
143.07
-
8,263.18
1,149.21
0.00
1,620.00
-
687.00
0.00
13,267.65
920.45

Three Counties and South Wales Area of NAFAS Year Ending 30 September 2022

Statement of Assets and Liabilities

Monetary Assets
Natwest Current a/c
Unpresented cheques
Area day A/c
Total
Other Assets
Publication stock
Publications Cash Float
Liabilities
Accountants Fee
Affiliation Fees
Note General Fund
Designated
Fund
Total
30/09/2021
30/09/2021
£
£
£
£
27656.53
3443.20
31099.73
3208.20
33,680.16
-1319.5
0.00
-1319.50
-
645.73
-
1000
1000.00
-
As of 30 September 2022
General Fund
Designated
Fund
Total
30/09/2021
30/09/2021
£
£
£
£
27656.53
3443.20
31099.73
3208.20
33,680.16
-1319.5
0.00
-1319.50
-
645.73
-
1000
1000.00
-
As of 30 September 2022
General Fund
Designated
Fund
Total
30/09/2021
30/09/2021
£
£
£
£
27656.53
3443.20
31099.73
3208.20
33,680.16
-1319.5
0.00
-1319.50
-
645.73
-
1000
1000.00
-
As of 30 September 2022
8
2
27337.03
3443.20
30780.23
3,208.20
33,034.43
£
721.75
45.22
766.97
200.00
200.00
42.70
£
1080.35
45.22
1125.57

The Accounts were approved by the Executive Committee at a Virtual Meeting held on 20th October 2022

(Signed)

Mrs Katharine Lee (President) Dated this 20th Day of October 2022

(Signed)

Mrs Elizabeth Gordon (Chairman) Dated this Day of October 2022

Three Counties and South Wales Area of NAFAS Year Ending 30 September 2022

Notes to the Accounts

1 Basis of accounting

The Accounts have been prepared under the receipts and payments basis of accounting.

2 Accounting Policies

Stocks have been valued at the lower of cost or net realisable value

The Area's charitable status continues, and therefore no provision is made for taxation or deferred taxation.

Expenses in the Receipts and Payments account refer solely to the Area's overheads and do not include expenditure incurred by individual clubs.

3

Affiliation fees 2021/2022 £ 2022/2023
Number of clubs 55
Number of members 1834 11187.40
Outstanding 2021/2022 7 42.70
Number of honorary members 2 12.20
Number of student members 0
Number of junior members 5 0.25
Number of associate members 1 6.10
Outstanding 2020/2021 18 109.80
RHS subscription 35.00
Ross DCA subscription 15.00
11365.75
4
Miscellaneous income/costs
Donations
Gifts, Cards, Prizes & Sundries
Flowers for Stage
Jubilee Crown Voting
Gift Aid
Sundries
Chairman Expenses
5
Area /President's Days
Area Day
President's Day 2022
Net receipts/(Payments)
6
Competitons & Exhibitions
Harrogate Spring Show
Malvern Spring Show
Westminster Abbey travel
Prizes for Competitions
7
Project Fund
Balance as at 30.9.21
Donation from Sales Table
Donation to Ukraine
Balance as at 30.9.22
8
Reconciliation
Monetary Assets at 1.10.21
Add receipts
Tfr between accounts
Less payments
Monetary Assets at 1.10.22
Income
Costs
£
£
20.00
165.00
206.98
40.00
35.00
126.84
0.00
0.00
40.93
48.70
55.00
628.45
Income
Costs
£
£
0.00
0.00
3614.00
1744.66
3614.00
1744.66
Income
Costs
£
£
700
3000.00
900
1800.00
328.56
90.14
1600
5218.70
3208.20
3028.20
255
0
-20.00
3443.20
3,028.20
Current a/c Area Daya/c
Total
Costs
£
165.00
206.98
40.00
126.84
0.00
40.93
48.70
628.45
Costs
£
0.00
1744.66
1744.66
Costs
£
3000.00
1800.00
328.56
90.14
5218.70
3028.20
0
3,028.20
£
£
£
36242.65
0.00
36242.65
28121.64
28121.64
-1000.00
1000.00
0.00
-33584.04
-33584.04
29780.25
1,000.00
30780.25

Three Counties and South Wales Area of NAFAS Year Ending 30 September 2022

Three Counties and South Wales Area of NAFAS Year Ending 30 September 2022 FINANCIAL STATEMETr¥rs 30th SePtem￿r 2022

Three Counties and South Wales Area of NAFAS Year Ending 30 September 2022

----- Start of picture text -----
CONTENTS
Page
General Information 2
Independent Examiner's Report 3
Receipts and Payments Account 4
Statement of Assets and Liabilities 5
Notes to the Accounts 6
Executive President Mrs Katherine Lee
Chairman Mrs Elizabeth Gordon
1st Vice-Chairman Mr Adrian Cooke
2nd Vice Chairman Mrs Delyth Price
Secretary Mrs Emily Broomhead
Treasurer Mrs Susan E Walton
JDSE Chairman Mrs Susan Blandford
Independent Examiner Hilary Ablett
Huntley, Glos.
Bank NatWest, Eastgate Street, Gloucester.
Registered Charity Number 517110
----- End of picture text -----

Three Counties and South Wales Area of NAFAS Year Ending 30 September 2022

Independent examiner's report on the accounts to the trustees and members.

I have examined the accounts on pages 4 to 6, which have been prepared under the accounting policies set out in the Note.

As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, whether particular matters have come to my attention.

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you, as trustees, concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

In connection with my examination, no matter has come to my attention:

have not been met; or

Hilary Ablett 28 Oak Way Huntley GL19 3SD

Three Counties and South Wales Area of NAFAS Year Ending 30 September 2022

RECEIPTS AND PAYMENTS ACCOUNT

RECEIPTS
Donations
Affiliation fees
Other income
Competition & Exhibits
Project Fund
Junior Club
Fund-raising
Area Day
JDSE income
President's Day income
AGM income
Raffle income
Trading income
Area News income
Flower arranger income
Publications income
Repayment of loans
Total Receipts
PAYMENTS
Admin Costs
Accounting & Prof fees
Exec Comm travel/visits
Hire of Halls
Insurance
Postage and printing
Stationery
Web hosting/computer costs
Affiliation fees
Total Affiliation fees
Junior Club
Area Day Loan
Cost of Fund-
raising/Trading
Area News/Newsletter costs
Competitions/Exhibit costs
Flower arranger costs
JDSE Costs & Virtual Comp.
President's Day Costs
AGM costs
Publications costs
Total Miscellaneous costs
Project Fund
Total Payments
Net Receipts/(Payments)
General Fund
Project fund
(designated)
Total
2021/2022
2020/2021
Note
3
4
6.00
7
5
3
6
5
4
7
£
£
£
10697.45
55.00
1600
255
0.00
0.00
2089.00
3614.00
1370.00
295.00
0.00
7703.89
442.30
0.00
0.00
27866.64
255.00
28121.64
170.00
170.00
1752.90
1,752.90
243.00
243.00
722.00
722.00
153.17
153.17
46.78
46.78
230.27
230.27
11365.75
11,365.75
0.00
-
0.00
-
0.00
-
5218.70
5218.70
7569.64
7569.64
2477.61
2477.61
1744.66
1744.66
1157.41
1157.41
83.70
83.70
628.45
628.45
20.00
20.00
33564.04
20.00
33584.04
(5,697.40)
235.00
-5462.40
£
6295.70
51.80
0.00
0.00
0.00
15.00
0.00
0.00
0.00
0.00
7825.60
0.00
0.00
14,188.10
170.00
150.20
-
580.71
102.96
16.59
349.73
35.00
-
-
143.07
-
8,263.18
1,149.21
0.00
1,620.00
-
687.00
0.00
13,267.65
920.45

Three Counties and South Wales Area of NAFAS Year Ending 30 September 2022

Statement of Assets and Liabilities

Monetary Assets
Natwest Current a/c
Unpresented cheques
Area day A/c
Total
Other Assets
Publication stock
Publications Cash Float
Liabilities
Accountants Fee
Affiliation Fees
Note General Fund
Designated
Fund
Total
30/09/2021
30/09/2021
£
£
£
£
27656.53
3443.20
31099.73
3208.20
33,680.16
-1319.5
0.00
-1319.50
-
645.73
-
1000
1000.00
-
As of 30 September 2022
General Fund
Designated
Fund
Total
30/09/2021
30/09/2021
£
£
£
£
27656.53
3443.20
31099.73
3208.20
33,680.16
-1319.5
0.00
-1319.50
-
645.73
-
1000
1000.00
-
As of 30 September 2022
General Fund
Designated
Fund
Total
30/09/2021
30/09/2021
£
£
£
£
27656.53
3443.20
31099.73
3208.20
33,680.16
-1319.5
0.00
-1319.50
-
645.73
-
1000
1000.00
-
As of 30 September 2022
8
2
27337.03
3443.20
30780.23
3,208.20
33,034.43
£
721.75
45.22
766.97
200.00
200.00
42.70
£
1080.35
45.22
1125.57

The Accounts were approved by the Executive Committee at a Virtual Meeting held on 20th October 2022

(Signed)

Mrs Katharine Lee (President) Dated this 20th Day of October 2022

(Signed)

Mrs Elizabeth Gordon (Chairman) Dated this Day of October 2022

Three Counties and South Wales Area of NAFAS Year Ending 30 September 2022

Notes to the Accounts

1 Basis of accounting

The Accounts have been prepared under the receipts and payments basis of accounting.

2 Accounting Policies

Stocks have been valued at the lower of cost or net realisable value

The Area's charitable status continues, and therefore no provision is made for taxation or deferred taxation.

Expenses in the Receipts and Payments account refer solely to the Area's overheads and do not include expenditure incurred by individual clubs.

3

Affiliation fees 2021/2022 £ 2022/2023
Number of clubs 55
Number of members 1834 11187.40
Outstanding 2021/2022 7 42.70
Number of honorary members 2 12.20
Number of student members 0
Number of junior members 5 0.25
Number of associate members 1 6.10
Outstanding 2020/2021 18 109.80
RHS subscription 35.00
Ross DCA subscription 15.00
11365.75
4
Miscellaneous income/costs
Donations
Gifts, Cards, Prizes & Sundries
Flowers for Stage
Jubilee Crown Voting
Gift Aid
Sundries
Chairman Expenses
5
Area /President's Days
Area Day
President's Day 2022
Net receipts/(Payments)
6
Competitons & Exhibitions
Harrogate Spring Show
Malvern Spring Show
Westminster Abbey travel
Prizes for Competitions
7
Project Fund
Balance as at 30.9.21
Donation from Sales Table
Donation to Ukraine
Balance as at 30.9.22
8
Reconciliation
Monetary Assets at 1.10.21
Add receipts
Tfr between accounts
Less payments
Monetary Assets at 1.10.22
Income
Costs
£
£
20.00
165.00
206.98
40.00
35.00
126.84
0.00
0.00
40.93
48.70
55.00
628.45
Income
Costs
£
£
0.00
0.00
3614.00
1744.66
3614.00
1744.66
Income
Costs
£
£
700
3000.00
900
1800.00
328.56
90.14
1600
5218.70
3208.20
3028.20
255
0
-20.00
3443.20
3,028.20
Current a/c Area Daya/c
Total
Costs
£
165.00
206.98
40.00
126.84
0.00
40.93
48.70
628.45
Costs
£
0.00
1744.66
1744.66
Costs
£
3000.00
1800.00
328.56
90.14
5218.70
3028.20
0
3,028.20
£
£
£
36242.65
0.00
36242.65
28121.64
28121.64
-1000.00
1000.00
0.00
-33584.04
-33584.04
29780.25
1,000.00
30780.25

Three Counties and South Wales Area of NAFAS Year Ending 30 September 2022