FLOWERS NORTH WEST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Company Reglstration No. (England and Wales)

FLOWERS NORTH WEST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
MsMLe8
Mrs R Bond
Mr D Ryland
Charlty number
517215
Independent examlner
ChampSon TLL Llmlled
7-9 statlon Road
Heskelh Bank
Preston
Lancashlre
PR4 6SN

FLOWERS NORTH WEST
CONTENTS
Page
Trusl88s' report
Independent examlnerfs report
Statement of financlal actlvllles
Balance Sheet
Notes to the financlal slatements
7-12

FLOWERS NORTH WEST
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared In accordance wilh the accounllng pollcies set oul In note 1 to the
financlal statements and comply with the ch8riVs [governing document]. the Charities Acl 2011 and "Accounting
and Reportlng by Charilles.. Statement of Recommended Practlce appllcable to charities preparlng Ihelr accounts In
accordance with the Flnanclal Reportlng Standard applicable In the UK and Republic of Ireland (FRS 102).
{effectlv8 1 January 2019).
Objectlves and actlvltlos
The Assoclatlon, whlch Is afflllaled to the Natlonal Assodation of Flower Arrangement Societles, has charllable
objeclives to advance public education in the art of floral art and deslgn In all ils forms and related sublects In Ihe
Northwest of England and Isle of Man and to further any other charltable purposa or purposes.
To fulfil these oblectlV8s the charity provldes 8ducalional workshops and access to educational publications. Each
club has the rlght to use a Ilst of quallfied demonstrators, speakers. judges and teachers to further enhance the
knowledge of ils members. The judges, demonstrators, speakers and teachers are managed by a team of subject
expert volunt8ers, who ensure Ihat tralnlng and performance are of 8 conslstent and hlgh standard. Members are
also Involved In festivals, shows and competilions wllhln the reglon, nationally and Internationally. A bursary 58
avallable for those chosen to represent the organlsalion at national and inlernalional events. This enabl8s members
wlth the talent to learn about competlng at a hlgher level, and to Internatlonal rules, to take part whatever thelr
financlal clrcumstances.
Publlc benefit
The Iru81ees have paSd du8 regard to guldance issued by the Charity Comrnlsslon In d8cidSng what actlvitles Ihe
charlty should undertake.
Volunteers
Besldes the trustees who work on a voluntary basis the charlty acknowledges Ihe support of Ihe wlder team of
speclallst odvlsors. and the numerous volunteers wlthln the clubs around the reglon In supportlng the educatlonal
alms of thls charlly.
The trustees wlsh to record Ihelr gratltude to clubs and Ihelr commlllee members for Ihelr unstlntlng dedlcatlon In
contactlng and provldlng for Ihelr members during this challenglng year.
Achlevemenls and performance
Slgnific8nl aclivities and achievements against objeclives
Flnanclal revlew
Prlnclpal fundlng 80urce8
The malorlly of the charltvs funds 8re ralsed through afflllatlon fees and events. Membershlp of flower dubs
continues to fall thls relates malnly to the clubs slruggllng to find committee members. The trustees conlSnue to
monltor and closely control the flnances of the assoclatlon at every Management Team meetlng. whlch are normally
held 6-8 tlmes a year, Ihough since Covld 19 these are moslly held by electronic means
Investmont pollcy and flnanclal revlew of the year
The Trustees alm to maxlmlse any Investment of funds to achleve the best low-rSsk Interest rates avallable whllst
keeping Ihe required level of cash for Instant access to meet the level of cash for the Association's day to day
expenses.

FLOWERS NORTH WEST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Reserves pollcy
The trustees have reviewed the pollcy on resenies (to hold three years, worth of expenditure In general funds) and
calculate Ihat we currently hold too much capital; therefore. we have initiated a freeze In affilialion fees for the
foreseeable futura.
Addillonally, w6 provlde a subsidised Insuranc8 policy which covers all members. Both of these Initiatives benefit
every member of every club, therefore greatly helplng clubs that are struggllng.
The Manag8ment Team are working on future initiatives wilh the aim of reducing the capllal reserves to a more
approprlate level, so whllst also looklng at ways to Increase Income io speclllcally help stwggllng clubs.
Plans for future p8rlod8
Many local classes for flower arranging have ceased. to fill the gap and fulfil our educational alms therefore we are
trylng to encourage Interested recruits vla workshops.
Our regular workshops and presence at Soulhport, Chorley and Counlryfest Shov￿ resumed 8S these events allow
us to showcase flowers and flower arranglng.
All meetlngs have now been reinstated during 2023 allhou9h many of Speclallst teams contlnue to be held vla
Zoom, whlch we wlll contlnue to use for some meelings In the future.
Meetlngs held wlth Assoclates of Honour, Speclallst Advlsors, and Club representatlves to dlscuss the way forward
for Flowers North West.
Members are once more preparlng for flower festlvals and local show8 durlng 2024,
We hav8 also organlsed a vlslt from Franclne Thomas, an Snlemallonal demonstrator for a show Sn Blackburn
followed by two days of workshop In June 2024.
We have solldlfted sever81 teams of volunteers to co-ordlnate dlfferent dlsclpllnes. Durlng 2023 we contlnued to
meet wllh the Educallon. Strategy, Events and Administrallon teams vla Zoom to develop new Ideas. We Invlled
addlllonal members wlth partlcular areas of exparilse to partlcSpate as requlred, as we seek to develop our fulure
strategy and to explore ways to glve practical support to dubs and increase membership.
Slructure, governance and management
The North West Area of NAFAS is a Chaiiiy which was firsl registered on 24th February 1986 and Is governed by Its
ConstltutS0n.
The Charlly Is managed by an Management Team (who are also th& Trustees of the charlty)
conslstlng of Chalrman, First Vlce-chairman, Second Vice-chairman, Secretary and Treasurer. They are appolnted
annually at the AGM.
There Is an induction programme for Trustees which will ensure that they are kept up to dale and are aware of Ihelr
responsibilltles and have suffici8nt knowledge of the background to the Charily.
The Trustees meet slx to eight times a year to review and monitor the affairs of the Charity. They meet wlth a
represenlatlv8 of each member club at least three tlmes a year and Teceive regular reports from the Chalrs of
Commlltees and of Specialist Appointments. The Managemenl Team is responsible for Ihe day to day running of
the Charlty.
The name of the CharSty has been changed from The North Wesl Area of NAFAS to Flowers Norlh West and the
Charlty Constitullon was revised In Sept8mber 2017.
The trustees who seNed during the year and up to the date of signature of the financial statements were:
MsMLee
Mrs R Bond
Mr D Ryland

FLOWERS NORTH WEST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees, report was approved by the Board of Trustees.
MsMLee
Trustee

FLOWERS NORTH WEST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FLOWERS NORTH WEST
I report lo Ihe Irustees on my examination of the financlal statements of Flowers North West {Ihe charfly) for the
year 8nd8d 31 March 2024.
Responslbllllles and basls of report
As the trustees of the charity you are responslble for the preparation of the financial statements In accordance wlth
Ihe requlffjments of the Charities Act 2011 (the 2011 Act).
I report In respect of my examination of the charltys financial statements carrled oul under section 145 of the 2011
Act. In carrylng out my examlnalion I have lollow8d all th8 applicable Dlrecllons glven by th8 Charlty Commlsslon
under sectlon 145(5)(b) of the 2011 Act.
Independent examlnerf8 8tat8ment
Your altenlion is drawn to Ihe fact that the charity has prepared financlal slalements in accordance wlth Accounting
and R8porllng by Charllles preparlng thelr accounts In accordance wllh the Flnancial Reportlng Standard appllcable
In the UK and Republlc of Ireland (FRS 102) in preference lo the Accounling and Reporting by Charities: Statement
of Recommended Praclice issu8d on 1 April 2005 which Is referred to in the extant regulations bul has now been
wlthdrawn.
l understand that Ihls has been done In order for flnanclal statements to provlde a true and falr v18w In accordance
wlth Generally Accepted Accounting Praclice effective for reporting perlods beglnning on or after 1 January 2015.
I have completed my examination. I confirm that no mallers have come lo my attentlon In connecllon w51h the
examlnalion giving me cause to beli8ve that in any materlal respect;
accounllng records were not kept In respect of the charlty as requlred by Sectlon 130 of the 2011 Act; or
the financlal statements do not accord with those records: or
the financlal stslements do not comply wllh the appllcable requlremenls concerning the form and content of
accounts set out In the Charltles (Accounts and Reports) Regulallons 2008 other than any requlrement that the
8ccounts glve a Irue and fair view which Is not a malter considered as part of an Independent examinatlon.
I have no concerns and have come across no other mallers in connection with the examination to whlch attentlon
should be drawn In thls report In order to enable 8 proper understanding of the financlal statements to be reached.
Champlon TLL Llmlted
P Buck FCA, DChA
7-9 Station Road
Hesketh Bank
Preston
Lancashlre
PR4 6SN

FLOWERS NORTH WEST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unreslrlcled Unreslrlcled
funds
funds
2024
2023
Notes
Income from:
Donallons and legacles
Charitable activllles
Other trading activities
Inv8Stments
24
36,769
2,105
220
28.784
4,577
675
Tolal Income
34,036
39,118
Expendlture on:
Ralslng funds
Charltab18 8cllvltles
7,693
25,294
5,999
40,352
Total expendSlure
32,987
46,351
Nel Incomel(exp6ndllure) and movemenl In fund8
1.049
(7.233)
Reconclllallon of fund8:
Fund balances al l April 2023
43,815
51,048
Fund balances at 31 March 2024
44,864
43,815
The Statement of financlal actSvllles includes all ga5ns and losses recognlsed in the year. All Income and expendlture
derive from contlnulng aclivitles.

FLOWERS NORTH WEST
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Current assets
Debtors
Cash at bank and in hand
14
1.272
58.488
1,682
47.917
59.760
49,599
Credllors: amount8 falllng duo wlthln
one year
15
<14,896)
(5,784)
Net current assets
44,864
43,815
Nat 888ets excludlng penslon Ilablllty
44,864
43,815
The fund8 of the charlty
Unreslrlcled funds
44,864
43,815
44,864
43,815
The financlal stalemenls were approved by Ihe Ifustees on
MsMLee
Trustee

FLOWERS NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
1.1 Accounllng convenllon
The financial statements have b88n prepared in accordance with Ihe charilvs governlng document, the
Charltles Act 2011. FRS 102 "The Flnanclal Reportlng Standard applScable In the UK and Republlc of Ireland"
("FRS 102°) and the Charities SORP "Accounling and Reporting by Charities: Statement of Recommended
Pracllce appllcable to charitles preparlng theSr accounts In ac¢ordanc8 with the Flnancial Reportlng Standard
appllcable In the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019), The charlly Is a Publlc
88nefil Entity as defined by FRS 102.
The charlty has taken advantage of the provisions in Ihe SORP for charities nol to prepare a Statement of
Cash Flows.
The financlal statements have departed from Ihe Charities (Accounls and Reporis) Regulallons 2008 only to
the extent requlred lo provlde a true and falr vlew. Thls departure has Involved followlng the Statement of
Recommended Practice for charltles applylng FRS 102 ralhar Ihan the version of Ihe Statement of
Recommended Pracllc8 whlch Is referred to In lh8 Regulatlons bul whlch has slnce been wlthdrawn.
The financlal statements are prepared In sterllng. whlch Is the functlonal currency of the charlty. Monetary
amounts In these financlal statements are rounded to the nearest £.
The financlal slalements have been prepared under Ihe hlstorical cost convention, Imodified to Include the
revaluatlon of freehold prop8rt1es and to Include Inveslment properties and cerlain financlal Instruments at falr
value]. The prlnclpal accountSng pollcles adopted are set out below.
1.2 Golng concern
At the lime of approving the financial slatemenls. the trustees have a reasonable expeclallon that the charfly
has adequate resources to conllnue In operatlonal existence for the foreseeable future. Thus the trustees
continue lo adopt the golng concern basls of accounting in preparlng the financlal statements.
1.3 Charltable funds
Unrestricted funds are avallable for use at the dlscretlon of Ihe trustees In furtherance of thelr charltable
objectives.
Restrlcted funds are subject to specSfic condltlons by donors or grantors as to how they may be used. The
purposes and uses of the reslrlcled funds are sel out In the notes to Ihe financlal statements.
Endowment funds are subl8Ct lo speclfic condlllons by donors that the capllal must be malntalned by the
charity.
1.4 Income
Income Is recognlsed when the charily Is legally enlllled toll after any performance condltlons have been mel,
Ihe amounts can be measured reliably, and11 Is probable that income will be recelved.
Cash donallons are recognlsed on receipt. Other donatlons are recognised once the charily has been nollfled
of the donation, unless performance conditions require deferral of the amount. Income lax recoverable In
relatlon lo donatlons recelved under GiftAid or deeds of covenanl Is recognised at the tlm8 of Ihe don8tlon.
Legacies are recognised on receipt or olhenNise if the charity has been nolified of an impending distribution,
the amount Is known, and recelpl Is expected. If the amount is nol known, the legacy Is treated as a
contlngenl assel.

FLOWERS NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
(Contlnued)
1.5 Expendlture
Expenditure Is recognlsed once there Is a legal or constructive obllgation to transfer economlc benefit to a
thlrd party, it Is probable that a transfer of economic benefits wlll be required in settlement, and the amount of
the obllgatlon can be measured rellably.
Exp8nditur8 Is dassifi8d by aclivlty. The costs of each activity are made up of the total of direct costs and
shared costs, Includlng support costs involved In undertaking each actlvlly. Dlrect costs atlrlbulable to a slngle
acllvlty are allocated dlreclly to that aclivity. Shared cosls which contribute lo more than one actlvity and
support costs whlch are not attrlbulable to a slngle activity ar6 apportloned b8tW8en those actlvltles on a basls
conslslent wllh the use of resources. Central staff costs are allocated on the basls of time spent, and
depreclatlon charges are allocated on the portlon of the assel's use.
1.6 Cash and cash equlvalenl8
Cash and cash equivalents Include cash In hand. deposits held at call with banks, other short-lerm Ilquld
Investments wSth orlglnal maturltles of three months or less, and bank ov8rdrafts. Bank ov8rdrafts are shown
wllhln borrowlngs In current Ilabllltles.
1.7 Flnanclal Inslrumenl8
The charlly has elected to apply Ihe provisions of Section 11 'Baslc Financial Instruments, and Secllon 12
'Other Flnancl81 Instruments Issues, of FRS 102 to 811 of Ils financlal Instruments.
Flnanclal Instruments are recognlsed in Ihe charilsls balance sheet when the charily becornes party to the
contractual provlslons of the Instrument.
Flnanclal assets and Ilabllltles are offset, with Ihe net amounts presented In the flnanclal statements, when
there Is a legally enforceable rlght to set off the recognised amounls and there Is an Intentlon to sellle on a net
basls or to realise the asset and setlle the Ilabilily simultaneously.
Baslc Ilnanclal assets
Baslc flnanclal assets, whlch Include d8btOTS and cash and bank balances, are Inlllally measured at
Iransactlon prlce includlng Iransaclion costs and are subsequenlly carried at amortlsed cost uslng the effeclive
Inler8sI melhod unl8SS the arrangement constitutes 8 financing transaction, where the transaction Is
measured at the present value of the future recelpts dlscounted at a markel rate of Interest. Flnanclal asset8
classSfied as recelvable withln one year are nol amortised.
Baslc financlal Ilabllllles
Baslc financl81 liabllities. Includlng credStors and bank loans are Inlllally r8cognlsed at transactlon PTlc8 unless
the arrangement conslilutes a financing Iransaction, where the debt instrumenl is measured at Ihe present
value of the future payments discounted al a market rate of Interest. Flnanclal Ilabllilles classlfied as payable
w51hln ane year are not amortlsed.
Debt Instruments ar8 subsequently carried at amortlsed cost, uslng the effectlve Interest rate method.
Trade creditors are obllgalions lo pay for goods or services that have been acquired in th8 ordinary course of
operallons from suppllers. Amounts payable are classified as current Ilabllltles If payment Is due wlthln one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaclion price and subsequently measured at amortised cost usin9 the effective interest melhod.
Derecognltlon of flnancl81 Ilabllltles
Flnanclal liabilities are derecognlsed when the charily's conlractual obligalions expire or are dlscharged or
cancelled.

FLOWERS NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Crltlcal accountlng estlmates and ludg8ments
In the application of the charity's accounting policies. the trustees 8re required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilili8s that are not readily apparent from other
sources. The estlmates and associated assumptlons are based on historical experlence and other factors that
are consldered lo be relevant. Actual results may differ from these estimates.
The eslimates and underlying assumptions are reviewed on an ongoing basls. Revisions to accounting
estlmales are recognised In the period In which the estimate is revised where the revision affects only that
perlod, or In the perlod of the revlslon and fulure periods where the revision affects both current and future
periods.
Income from donatlons and legacle8
Unrestrlcled Unrestrlcted
funds
funds
2024
2023
Donatlons and glfts
24
Incomo from charltablo actlvltlos
Unre81rlcled Unre8trlcted
funds
funds
2024
2023
Educatlon
28,784
36,769
Income from other Iradlng acllvllles
Unre8trlcted Unre8trl¢ted
funds
fund8
2024
2023
Fundralslng events
4.577
2,105
Income from Inve8tments
Unrestrlcted Unrestrlcled
funds
funds
2024
2023
Interest receivable
675
220

FLOWERS NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expendlture on ralslng funds
Unreslrlcled Unrestrlcled
funds
funds
2024
2023
Fundralslng and publlclty
Staglng fundralslng ev8nts
7.693
5,999
Expendlture on charltable actlvltles
Educatlon
2024
Educallon
2023
Dlrect cost8
Educallon
24,244
36,364
Share of 8UPPOrt and governance costs (seo note 9)
Governance
1,050
3,988
25,294
40.352
Analy818 by fund
Unrestricted funds
25,294
40,352
Support cos18 allocated to actlvltle8
2024
2023
Governance costs
1,050
3,988
Analysed between:
Educallon
1,050
3,988
10 Net movemant In funds
2024
2023
The net movement In funds Is stated after chargingl(credlllng):
Fees payable for th8 independenl examination of the charilWs financlal
statements
1.050
1,020
11 Tru8te88
None of the Irustees (or any persons connected with them) received any remuneration or benefits from the
charlly durlng the year.
10-

FLOWERS NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
Total
There were no employees whose annual remuneration was more than £60.000.
13 Taxallon
The charity Is exempt from laxation on Ils acllvltles because all ils Income Is applied for charitable purpose8.
14 Debtors
2024
2023
Amount8 falllng due wlthln one year:
Prepayments and accrued Income
1,272
1,682
15 Credltor8: amounts falllng due wlthln one year
2024
2023
Other creditors
Accruals and deferred Incom8
13,846
1,050
4,764
1,020
14.896
5.784
16 Unrestrlcted fund8
The unreslrlcted funds of the charfty comprise the unexp8nd8d balances of donations and grants whlch are
not subject to specific conditlons by donors and grantors as lo how they may be used. These Include
deslgnated funds which have been set aslde out of unrestricled funds by the trustees for speclfic purposes.
At 1 Aprll
2023
Incomlng
resources
Resources At 31 March
exp8ndgd
2024
General funds
43,815
34,036
(32.987)
44,864
Prevlous year:
At 1 Aprll
2022
Incomlng
resources
Re80urces At 31 March
expended
2023
General funds
51.048
39,118
(46.351)
43,815
11

FLOWERS NORTH WEST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Related party transactlons
There were no disclosable related party transactlons during the year (2023- none).
12-