| 2022 | 2022 | 2022 | 2021 | 202'i | 2021 | |||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |||
| Funds | Funds | Funds | Funds | Funds | Funds | |||
| Note | 6 | |||||||
| Income from: | ||||||||
| Donations and legacies |
2 | 6154 | 8,781 | 14,935 | 'i04,085 | 29,701 | 133,786 | |
| Charitable activities |
3 | 160,066 | 160,066 | 154,208 | 154,208 | |||
| Olher trading activities |
4 | 257,044 | 257,044 | 250,223 | 250,223 | |||
| Investments | 5 | 9,181 | 9,18'I | 6,082 | 6,082 | |||
| Qlher | 1,269 | 1,269 | 1,117 | 1,117 | ||||
| Total income | 433,7'f4 | 8,781 | 442,495 | 515,715 | 29,701 | 545,416 | ||
| Expenditure on: |
||||||||
| Charilable activities |
196,596 | 25,554 | 222, 'I 50 | 183,270 | 16,654 | 199,924 | ||
| Raising Funds |
241,106 | 241,106 | 209,548 | 209,548 | ||||
| Total expenditure | 437,702 | 25;554 | 463,256 | 392,818 | 16,654 | 409,472 | ||
| Net income/(expenditure) | before | (3,988) | (16,773) | (20,761) | 122,897 | 13,047 | 135,944 | |
| gains and losses | on investments | |||||||
| Net gains/(losses) | on investments | (87,505) | (87,505) | 81,919 | 81,919 | |||
| Net income/(expenditure) | (91,493) | (16,773) | (108,266) | 204,816 | 13,047 | 217,863 | ||
| Transfers between funds |
1372 | (1,372) | 3,418 | (3,418) | ||||
| Net movement in |
funds | (90,121) | (18,145) | (108,266) | 208,234 | 9,629 | 217,863 | |
| Reconciliation of |
funds: | |||||||
| Totalfunds broughtfcnivard |
853,964 | 134,436 | 988,400 | 645,730 | 124,807 | 770,537 | ||
| Total funds carried | forward | 14 | 763,843 | 116,291 | 880,134 | 853,964 | 134,436 | 988,400 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| Note | 8 | 5 | ||||
| Fixed assets | ||||||
| Tangible assets | 9 | 335,596 | 303,366 | |||
| Investments | 10 | 497,339 | 579,704 | |||
| 832,935 | 883,070 | |||||
| Current assets | ||||||
| Stock | 11 | 14,650 | 11,900 | |||
| Debtors | 12 | 8,182 | 5,650 | |||
| Cash al bank | and | in hand | 85,179 | 134,422 | ||
| 108,011 | 151,972 | |||||
| Creditors amounts | falling due within one year | 13 | (60,812) | (46,642) | ||
| Net current assets | 47,199 | 105,330 | ||||
| Creditors:amounts | failing due after one year | 0 | 0 | |||
| Net assets | 880,134 | 988,400 | ||||
| The funds of | the charity | |||||
| Unrestricted | inco'me funds | 763,843 | 853,964 | |||
| Restricted | income | funds | 116,291 | 134,436 | ||
| Total funds | 14 | 880,134 | 988,400 |
| Note | 2022 | 2021 | |||
|---|---|---|---|---|---|
| Cash flows from operating | activities: | ||||
| Net cash flow from operating | activities | 16 | 24,153 | 175,795 | |
| Cash flows from investing | activities: | ||||
| Proceeds from sale of equipment | 2,000 | ||||
| Purchase of property plant and |
equipment | 73,396 | ~89, II58 | ||
| Net cash flow from investing | activities | 73,396 | 47,858 | ||
| Loan Payments | (67,717) | ||||
| Net movement in cash and |
cash equivalents | 49,243 | 60,220 | ||
| Cash and cash equivalents | at | 1 January 2022 | 134,422 | 74,202 | |
| Cash and cash equivalents | at | 31 December 2022 | 85,179 | 134,422 |
| 2. Do |
natio | ns and le |
gacies | |||||
|---|---|---|---|---|---|---|---|---|
| Unrestncted | Restricted | Total | Unrestricted | Restricted | Total | |||
| funds | funds | funds | funds | funds | funds | |||
| 2022f | 2D22 F |
2022f | 2021 F |
2021f | 2021 f |
|||
| Donafions | and | gifts | 6,154 | 8.781 | 14,935 | 104,085 | 29,701 | 133,786 |
| 6 154 | 8,781 | 14,935 | 104,085 | 29,701 | 133,786 |
| Unrestricted | Restricted | Total | Llnrestri cted | Restricted | Total | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| funds | funds | funds | funds | funds | funds | |||||
| 2022 | 2022 | 2022f | 2021 F |
2021f | 2021 | |||||
| Gate receipts | and membership | 160,066 | 160066 | 154208 | 154,208 | |||||
| 160,066 | 166466 | 151,288 | 154,208 | |||||||
| 4. | Other | trading | activities | |||||||
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |||||
| funds | funds | funds | funds | funds | funds | |||||
| 2D22 | 2022 | 2D22 | 2021 f |
2021f | 2021 f |
|||||
| Catering | income | 175,651 | 175,651 | 182,944 | 182,944 | |||||
| Gift shop income | 35,971 | 35,971 | 26,323 | 26,323 | ||||||
| Other | trading | inrome | 45,422 | 45422 | 40,956 | 40,956 | ||||
| 257,044 | 257.044 | 250,223 | 250,223 | |||||||
| 5. | Investments | |||||||||
| Unrestricted | Restricted | Tote! | Unrestricted | Restricted | Total | |||||
| funds | funds | funds | funds | funds | funds | |||||
| 2022 F |
2022 f |
2022f | 2021 | 2021 | 2021 | |||||
| income | from | listed investments | 7,743 | 7,743 | 5,958 | 5,958 | ||||
| Bank | interest | 1 466 | 124 | 124 | ||||||
| 181 | 6,082 | 6,082 |
| Direct | Support K | Support K | Tots'l | Direct | Support 6 | Total | ||||
|---|---|---|---|---|---|---|---|---|---|---|
| Costs | governance | Costs | Costs | governance | Costs | |||||
| costs | costs | |||||||||
| 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | |||||
| a) | Summary | 6 | F. | |||||||
| Chantable activities |
195,438 | 26,712 | 222,150 | 171,609 | 28,315 | 199,924 | ||||
| Raising funds | 00 00 |
32426 | 241 106 | 174941 | 34607 | 209 548 | ||||
| 404.118 | 3 | 463 206 | 346.5511 | 62.022 | 409,472 | |||||
| Direct costs included | in the | cost of generating | funds include | depreciation | on restricted | funds off15,509. | ||||
| Charitable | Raising | Totsi | Charitable | Raising | Total | |||||
| Activities | Funds | costs | activities | Funds | costs | |||||
| Allocation | 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | ||||
| b) | ofsupport costs | F | F | |||||||
| Office salaries | 5,747 | 7,023 | 12,770 | 8,307 | 10,153 | 18,460 | ||||
| Other office running | costs | 14,149 | 17,07'1 | 31,220 | 12,914 | 'I5,783 | 28,697 | |||
| c) | of governance | costs | ||||||||
| Professional fees | 334 | 409 | 743 | 376 | 460 | 836 | ||||
| Insurances | 3,148 | 3,848 | 6,996 | 2,973 | 3,634 | 6,607 | ||||
| Office salaries | 1,014 | 1,239 | 2,253 | 1,466 | 1,792 | 3,258 | ||||
| Other office running | costs | 2320 | 2 836 | 5156 | 2,279 | 2,785 | 5,064 | |||
| 26712 | 32426 | 59 138 | 28,315 | 34,607 | 62,922 |
| wholly charged to un | restricted funds. |
||
|---|---|---|---|
| Staff costs: | 2022 | 2021 | |
| Wages and salaries | 240,882 | 226,431 | |
| Social security costs | 8,157 | 9,233 | |
| Defined contribution | pension costs | 10,529 | 10,276 |
| 259,568 | 245,940 |
| 7.charitable Activities |
||
|---|---|---|
| Gardeners' wage costs |
120,520' | 115,719 |
| Gate wage costs | 12,601 | 12,768 |
| Direct garden expenditure |
32,507 | 22,351 |
| Direct educational costs |
349 | 810 |
| Deprecialion | 29,461 | 19,961 |
| Support & governance costs allocated |
29 12 |
28,315 |
| 222 199 | 199,924 |
| 8iRaising Funds | |||
|---|---|---|---|
| 2022 | 2021 | ||
| Tea room purchases | and wage costs | 158,327 | 131,633 |
| Gift room purchases | and wage costs | 30,118 | 23,038 |
| Plants for resale | 8,530 | 8,321 | |
| Depreciation | 11,705 | 11,949 | |
| Support 8 governance | costs allocated | 32,426 | 34,607 |
| 241,106 | 209,548 |
| Freehold | interest in |
Plant and | |||
|---|---|---|---|---|---|
| land and | buildings | machinery | Total | ||
| 6 | |||||
| Costs | |||||
| At 31 December Additions Disposals At 31 December |
2021 2622 |
554,697 67,262 621,959 |
118,633 6, 'I 34 ~9,86)) 114,906 |
673,330 73,396 ~9,861) 736,865 |
|
| Depreciation | |||||
| At 31 December | 2021 | 299,718 | 70,246 | 369,964 | |
| Charge for year On disposals At 31 December |
2022 | 28,309 328,027 |
12,857 ~9,86) 73,242 |
41,166 ~9,86) ) 401,269 |
|
| Net book value: | |||||
| At 31 December | 2022 | 293,932 | 41,664 | 335,596 | |
| At 31 December | 2021 | 254,979 | 48,387 | 303,366 |
| 1D.Investments and |
cash | |||||||
|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||||
| 6 | ||||||||
| Market value at 31 December 2021 | 571,881 | 476,821 | ||||||
| Additions at cost |
148,453 | 23,691 | ||||||
| Disposals at carrying | value | (144,738) | (12,550) | |||||
| Gains/(losses): | ||||||||
| Realised | 21,004 | 268 | ||||||
| Unrealised | ~100,500 | 81,651 | ||||||
| Market value at 31 December 2022 | 488,091 | 571,881 | ||||||
| Cash | 9,248 | 7,623 | ||||||
| Total | 497,339 | 579,704 | ||||||
| Represented by: |
||||||||
| Fixed interest and government |
stock | 22,681 | 59,6/9 | |||||
| UK &global equities | 465,410 | 512,202 | ||||||
| Cash | 9,248 | 7,823 | ||||||
| 497,339 | 579,704 | |||||||
| Historical cost at 31December | 2D22 | 420,566 | 395,791 | |||||
| Unrealised investment gains |
at | 67,525 | 176,090 | |||||
| 31December 2022 | ||||||||
| Material investments, representing |
in | |||||||
| excess of5%ofthe portfolio | value | are: | ||||||
| First Sentier Worldwide Sustainable |
45,099 | |||||||
| Conbrio Casilefield | Real Return | 69,626 | ||||||
| Conbrio Castlefield | Best Sustainable | UK Opps | 140,863 | |||||
| Conbrio Castlefield | Best Sustainable | UK Small | Co's | 45491 | ||||
| Conbrio Castlefield | Best Sustainable | Europe | 48012 | |||||
| 11.Stock |
| Conbrio Castlefield Best Sustainable Europe 11.Stock |
48012 | |
|---|---|---|
| 2022 | 2021 | |
| 6 | ||
| Tea room stock | 2,400 | 1,750 |
| Gift room stock | 12,250 | 9,800 |
| Plants | 350 | |
| 14,650 | 11,900 | |
| 12,Debtors | ||
| 2022 | 2021 | |
| 6 | 6 | |
| Prepayments | 4,955 | 3,460 |
| Other debtors | 3222 | 2,190 |
| 8,182 | 5,650 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| 5 | ||||||
| Trade Creditors | 23,357 | 4,217 | ||||
| Taxation | and social | security | 2,342 | 2,423 | ||
| Accruals | 6,322 | 6,646 | ||||
| Deferred | Income | 28 791 | 33,156 | |||
| 68 812 | 46,642 | |||||
| Deferred | Income at | 1 danuary | 2022 | 33,156 | 28,114 | |
| Resources deferred in period Amounts released from previous |
period | 24,549 ~28.97~ |
26,109 ~21.967 |
|||
| Deferred | Income at | 31 December | 2022 | 28791 | 33.186 |
| 14. Movement in funds |
|||||||
|---|---|---|---|---|---|---|---|
| Balance at | ilncoming | Resources | Gains/ | Transfers | Balance at | ||
| 1January | resources | expended | (losses) on | 31December | |||
| 2022 | investments | 2022 | |||||
| 5 | 6 | F | |||||
| Unrestricted funds |
|||||||
| Dorothy Clive Garden | 703,964 | 433,714 | (436,066) | (87,505) | 1,372 | 615,479 | |
| Designated funds |
|||||||
| Maintenance Fund |
50,000 | 50,000 | |||||
| Strategic Developmnent Fund Total unrestricted funds |
100,000 853,964 |
433,714 | 1 636 '(437,702) |
(87,505) | 1,372 | 98,364 763,843 |
|
| Restricted funds | |||||||
| Tractor shed-Garfield Weston |
17,277 | (1,234) | 16,043 | ||||
| Glasshouse - Royal Botanical |
75,095 | (15,290) | 59,805 | ||||
| Pavilion Toilet Block | 250 | (250) | |||||
| Pavilion Kitchen Upgrade |
2,895 | (928) | 1,967 | ||||
| Motorised Wheelchair | 1,396 | (1,396) | |||||
| Audio Induction Loop |
542 | (542) | |||||
| VOIP/IT System | 2,043 | (1,030) | (1) | 1,012 | |||
| Pavilon seating | 800 | (400) | 400 | ||||
| Yew hedge | 851 | (851) | |||||
| Zoom Traming Project |
508 | (508) | |||||
| HLF Emergency Funding |
3,553 | 1,372 | (1,007) | (1,372) | 2,546 | ||
| Olwen Mcpherson Trust |
29,226 | (1,380) | 922 | 28,768 | |||
| Upgrade Drive |
5,750 | 5,750 | |||||
| Holly Hedge | 1,659 | (2,097) | 438 | ||||
| Total restricted funds | 134,436 | 8,781 | (25,554) | (1,372) | 116,291 | ||
| Total funds | 988,400 | 442,495 | (463,256) | (87,505) | 880,134 |
| Balance at | Incoming | Resources | Gains/ | Transfers | Balance at | |||
|---|---|---|---|---|---|---|---|---|
| 1January | resources | expended | (losses) | on | 31 December | |||
| 2021 | investments | 2021 | ||||||
| 6 | 6 | 8 | ||||||
| Unrestricted funds |
||||||||
| Dorothy Clive Garden |
595,730 | 515,715 | (392,818) | 81,919 | (96,582) | 703,964 | ||
| Design'ated funds |
||||||||
| Maintenance Fund |
50,000 | 50,000 | ||||||
| Strategic Development | Fund | 100,000 | 100,000 | |||||
| Total unrestricted funds |
645,730 | 515,715 | (392,818) | 81,919 | 3,418 | 853,964 | ||
| Restricted funds |
||||||||
| Tractor shed-Garfield | Weston | 18,511 | (1,234) | 17,277 | ||||
| Glasshouse - Royal Botanii:al |
80,465 | (5,370) | 75,095 | |||||
| Pavilion Toilet Block | 2,000 | (1,750) | 250 | |||||
| Pavilion Kitchen Upgrade |
3,444 | (928) | 379 | 2,895 | ||||
| Bottom Toilet Block | 2,768 | (1,400) | (1,368) | |||||
| Motorised Wheelchair | 5,414 | (1,368) | (2,650) | 1,396 | ||||
| Defibrilator | 214 | (214) | ||||||
| Audio induction Loop |
1,096 | (554) | 542 | |||||
| VOIP/IT System | 2,709 | (1,030) | 364 | 2,043 | ||||
| Pavilon seating | 1,200 | (400) | 800 | |||||
| Yew hedge | 1,401 | (550) | 851 | |||||
| Zoom Training Project | 1,025 | (374) | (143) | 508 | ||||
| HLF Emergency Funding Olwen McPherson Trust |
4,560 | 29,701 | (1,007) ~475) |
3,553 29,226 |
||||
| Total restricted funds | 124,807 | 29,701 | (16,654) | (3,418) | 134,436 | |||
| Total funds | 770,537 | 545,416 | (409,472) | 81,919 | 988,400 |
| 2022 | 2022 | 2021 | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | funds | ||
| Fixed assets | 219,305 | 116,291 | 335,596 | |
| Investments | 497,339 | 497,339 | ||
| Current Current |
assets liabilities |
108,011 ~(68,812 763,843 |
116,291 | 108,011 ~66,812 880,134 |
| 2021 | 2021 | 2021 | ||
| Unrestricted | Restricted | Total | ||
| funds | funds | funds | ||
| Fixed assets | 199,008 | 104358 | 303,366 | |
| Investments | 579,704 | 579,704 | ||
| Current Current |
assets liabilities |
121,894 ~46,642 |
30,078 | 151,972 ~46,642( |
| 853,964 | 134,436 | 988,400 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| 8 | ||||||
| Net income/(expenditure) for the |
reporting | period | (20,761) | 135,994 | ||
| (as per the statement | offinancial | activities) | ||||
| Adjustments for: |
||||||
| Depreciation charges |
41,166 | 33,910 | ||||
| Profit cn sale ofassets | (2,000) | |||||
| Dividends, interest |
and | rents from | investments | (5,140) | (3,521) | |
| (Increase)/decrease | in | stocks | (2,750) | 400 | ||
| (Increase)/decrease | in | debtors | (2,532) | 383 | ||
| Increase/(decrease) | in | creditors | 14,170 | 10,479 | ||
| Net cash provided | by | operating | activities | 24,153 | 175,645 | |
| Analysis ofcash | and | cash equivalents | ||||
| 2022 | 202'I | |||||
| 8 | ||||||
| Cash in hand |
85,179 | 134,422 | ||||
| 85,179 | 134,422 |