##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
||||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|
##
##
##
##