Willoughbridge Garden Trust
{Registered charity number 522695)
Trustee's Report
and
Financial Statements
for the year ended 31 December 2024
Pago
Contents
Charity Reference and Administrative Information
Curatorf6 Report
Trustee's Annual Report
Independent Examiner's Report
ststement of Financi81 Activities
Balance Sheet
Statement of Cash Flows
Notes to the Accounts
34
10
11
12-24

Wllloughbrldge Garden Trust
Charity Reference and Administrative Information
for the year ended 31 December 2024
The Trust presents its, report together with the statement of accounts for the year to 31 Dec8mb8r 2024.
Full nama Imlloughbridge Garden Trust
Reglstered charfty number 522695
Trustee
Willoughbridge Garden Trust Ltd is the sole corporate trustee. The direclor8Arustees of Willoughbridge
Garden Trust Ltd during the year vRra:
Sir B E F Fender
A E Fisher
J A Arkle
T Kyriacou
P M Dobson
Chaimwn
K Atkey
C l Barcroft
J Hughes (retired 23fd January 2025)
R Underwood
A Lakin
Garden Curator
K Robey
Prfnclpal addre98
The Dorothy Clive Garden
Willoughbridge
Market Drayton
Shropshira
TF9 4EU
Independent Examlnar
Daryl Denson ACMA
VAST
The Dudson Cèntre
Hop8 Str88t
stOke￿n-Trent.
ST15DD
Bankers
S8ntand&r
Bridle Road
Bootle
Merseyside
L30 4GB
Invastmont Advl8or8
Castlefield Investment Partners LLP
1 Portland Street
Manchestar
M13BE

Wllloughbridge Garden Trust
Curator's report
For the year ended 31 December 2024
2024 has been a very successful year in tems of number Of visits. Although the weather has not been klnd
with rain continualty (almost) from October 23 through to Octob8r 2024. We welcomed just ovar 34.000 vists
to the garden which was just 1,000 less than the previous year which was much better weather wise.
Memberships have also continued to grow to over 3,500. Coach trip and group booking numbers were at their
best Sin￿ Covid boosted by the Gard8n's app8aranc8 on Gardeners World in 2023. Hopefully this will extend
to 2025.
Education has been a focus of 2024 with school trips dramatically increasing following
the appointment of Education Officar Hannah Turner in September 2023.
The majority of schools tend to visit in the summer term so Hannah 18 extending the year
with more adult education and a Dorothy Clive Choir. The evening lectures and
w￿kshopS continu8 to prov8 popular with some b8ing booked as far as October 2026.
These lectures usualty convert to a group visit so are particularly beneficial to the Trugt.
Workshops currently are mostly based around horticulture and art. Hannah will extend
this to music and singing,
. We have been extremely lucky to receive a
donation and a legacy from Joan Masters,
long-temi supporter of the garden. Joan wanted
to see. a structure close to the Tearoom which
could be mostly for the for the u88 of doggy
visitors as dogs are not allowed in the Tearoom.
We We￿ able to fulfil Joan's wishes and Joan
and her 2 dogs, Olive and Barney, officially
opened the Olive Barn in May 2024. Many
thanks to Contrak for their help in meeting tha
daadline. The structure has greatly enhanc8d
the Tearoom lawn and will a gre8t addition to
evening events at the garden,
The Potager area h88 bean an ongoing project throughout
2024. The 8im is to introduce mora edible planting in the
area with th8 plan to run workshops around growing and
cooking. The Tree Council were kind enough to enable us
to buy Apple and Paar tr808 to start the project. These
have been planted as espaliers and cordons. In 2025 we
will add raised beds with herbs and vegetsbles. The whole
area will be made mole accessible.
Wildlife is an important part ofthe Garden and th8 Wildlife Hub ha8 enabled us to bring this to the fore. A nest
cam in the Hub follow8d a Great Tit family throughout the spring. Various &xhibitions, trails and activities for
both adults and children were centred on the Hub providing holiday activities for all ages. One of the highlights
of the year was a Tawny Owl family occupying a nest box in the Quarry.
Volunteers continue to be invaluable lo the garden. In 2024 volunteer hours We￿ at a record level enabling the
garden to reach a much higher standard of maintenance. Online reviews of the garden have been consistently
oulstanding with tha standard of planting and maintenance being an outstanding feature. This is in no small
part due to th8 increase in volunteer hours given by our very loyal team. Volunteers also help with the office,
Giftroom, Events and exhibitions. We have another full programme for 2025 averaging one large event per
month.

Willoughbridge Garden Trust
Curator's r8POrt (contlnued)
for the year ended 31 Dacemb8r 2024
During 2024 we were offered the chance to expand the garden through the purchase of 3.5 acr88 of adjoining
land. This will be lo East of the existing garden and will enable the addition of an arboretum. Planning
permission is currently being sought with completion due to happen in spring of 2025. The plan is to plant a
hedge in the autumn of 2025. Thereafter a windbreak will be required with specimen treas to be added after
that. We would hope to expand the planting to include a national collection.
I would like to thank, on behalf of all visitors and staff of Dorothy Clive, all the funders and supporters of the
garden. Your help does enable us to und8rtake projects that would not othetwise be p088ible.
K Robey
Curator

Willoughbridge Garden Trust
Trustee's Annual Report
forth8 yaar endod 31 December 2024
Th8 Trust888 presents their annual report and financial stat8ments of the charty for the year ended
31 December 2024.
The financial statements have been pr8pared in accordance with the accounting policies set out in
notes to the accounts and comply with Charities Statement of Recommended Practice (SQRP):
Accounting and Reporting by Charities (2019) applicable to charities preparing their accounts in
accordance With FRS 102 effective from 1 January 2019, th8 Financial Reporting Standard 8pplicable
in the UK and Republic of Ireland (FRS 102) and they a180 compty with the Charities A¢t 2011.
Objects and alms
The principal object of Willoughbridge Garden Trust a8 set out with the Charity Commission are to
provide
A memorial garden for the rest and recreation of the public and
The promotion of horticultural education for the benefit of students and the general public,
The charlty's aims continu8 to b8 to maintain and enhance a garden inspired by the m8mory of the
late Dorothy Clive to be used for the enjoyment and benefit of the public and to promote and support
horticultural education for the continuing benefit of both students and the general public. The Dorothy
Clive Garden cov8r8 approximately 12 acres. The principal strategies used by the charlty to achieve
its objectives are ravised annually and 8et out in a formal fwe year plan,
Publlc banafft
The Trust8e confims th8t they have complied with the requirements of section 17 of the Charities Act
2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wales.
Achievements and perforniance
The charity's achievements for the year are sat out in the Curator's Report.
Management of the charlty
This is vested in the Directorsrrrustees of Willoughbridge Garden Trust Lld who hold regular quarterly
meetings and are invo5ved in all major decisions regarding both the strategy and management of the
garden.
Volunteers
The charity is indebted to the 'Friends of the Garden, and volunteers both for their regular financial
support and in assisting with the maintenance and running of the Dorothy Clive Gardan. We estimate
that the volunteers, time amounted lo approximately 5,450 hours.
Flnanclal review
The St8tement of Financial Activities is set out on page 9. Overall, the charty made a net surplus of
£73,819 (before investment gain8 and108ses) for the year ended 31 December 2024 {2023: £2,510
loss). Incoming resources totalled £620,760 (2023.. £498,268). Investment income was £15,765 (2023..
£12,496). Investrnent gains amounted to £11,903 in the year {2023: £11,155).
The current year has seen slightly lower visitor numbers due to the poor summer weather but Ihe
impact of cost pressure particularly on wage and food prices has had the main impact on our results.
Investment in education and garden staff has also increased our cost base. We. ware howevèr very
fortunate to recaive a legacy of £70,000 at the end of the year which has had a signrficant imp8Ct on
our final result.
The number of visitors, including re-visits and children, was 34.015 (2023-. 35.800)
Resources expended totalled £546,941 an increase of 9.20/0 on 2023. In accordance with Charities
SORP (FRS 102) Second edition October 2019, these have be8n splrt across our three principal
activities.

Willoughbridge Garden Trust
Trustee's Annual Report {continued)
for the year ended 31 December 2024
Expenditure on charitable activities totalled £270,816 compared to £237,548 in 2023 and És detailed
in note 7.
Governance costs are no longer shown as a separate line on the Statement of Financial Activities in
accordance with Charities SORP (FRS 102) - Second edition October 2019. The costs are allocated
be￿een expenditure on ralsing funds and charitable activities. The Trustee monitors the18vel of these
costs on a regular basis.
Support costs have been allocated across the charty's principal actmties in line with Charities SORP
(FRS 102).- Second edition October 2019.
Investment gainsllosses in the year are split between realised and unrealised reserves relating to the
extent of the monies withdrawn from tho portfolio in the period.
Pollcy on reserve8
The Trustee's policy is to maintain free re8erves sufficient to cover anticipated capital expenditure
requirements and improvements to the collection of plarrts, shrubs and trees, to provide sufficient
working capital to finance the charity's operations during the winter rnonths when the garden is closed
on waakday8 and to generate investment income and gains to help improve the sustainabilty of the
garden. Fr8e reserves amounted to approxirttately £481.000 on 31 December 2024 {2023'.
gpproximately £428,000). The8e are held as an income generation fund with Ihe objective of realising
a sufficient return of capital and income to enable the Trust to oper£te at an approximate break-even
position. This pollcy over the last ten-year period broadly 8chl6vad this objective.
The leval of admission fees 18 restricted by competition from other attractions, and they 8re kept at
mi]dest level in line with other gardens of a similar stze and quality. Incom8 from this source Is
insuff￿lent to cover the cost of maintaining the garden to a high standard and the income from the
charty'8 investments is wholly used to cover the shortfall.
Inv88tm8nt pollcy
The charity's investment policy has been formulated after tsking full account of Part11 cf the Trustee
Act 2000 and th8 advice of their investmant managers. The policy seeks to achieve the efficient 8nd
prudent management of the charity's investments with the aim of maximising the return on them.
Governing document
The Willoughbridge Garden Trust IS an unincorporated body constituted by a conveyance and deed
dated 12 April 1958, a supplemental deed dated 11 November 1958 as modified by a Scheme of the
S8cr8taty of Statg for Education and Science dated 8 June 1965 and by Schem8s of the Charity
Commissioners dated 11 August 1993 and 17 March 1998.
The trustees of Willoughbridge Garden Trust Ltd are involved in all aspects of these procedures.
Governance
Procedures are in place to ensure that income, expenditure and perfomiance are monitored, and that
appropriate management information is prepared and reviewed regularly. The systems of internal
controls are designed to provide reasonable assuranc8s against material mi5Statement or loss. They
include-
A strategic five-year plan
An annual budget
Regu18r consideration of financial results
D818gation of day-to-day management authority
Identification and management of risks.

Willoughbridge Garden Trust
Trustee's Annual Report (continued)
for the year 8nded 31 December 2024
Annual audit
Under clause 9 of the conveyance (Trust Deed) dated 12 April 1958 the Trustee resolved to dispense
with tha annual audit requirement and to comply with the Charity Commissionerfs normal rules which
require an Independent Examination for a charity of our size.
Appolntmont of trustees
Trust8es of the Willoughbridge Garden Trust Ltd are appoint8d from tim8 to time to provide relevant
experience and technical support to the management team and to assist with the governance of the
charity- All potential appointees are considered by the Board prior lo formally being appointed.
Appropriate induction and training 18 provided if con8id8red necessary.
Rlsk management
The risk8 to which the charity is exposed are reviewed regularly. The major risks include adverse
weather conditions which have a detrirnental impact on the number of visitors to the garden 8nd
volatility in investment markets. Systems hava been established to mitigate these and all other risk's
to the extent that this is Possible.
Golng concorn
There are no rlsks Identlfled wSth tha golng concem status of the trust.
For and on behaff of the Trustee
Signed
04,03.109
on March 2025
Sir B E F Fender. Chalrman

Independent Examiner's Report to tha Trustee of
Willoughbridge Garden Trust
for tha yaar ended 31 December 2024
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31
December 2024. which are set out on pages g to 24.
Resp8Ctlvo rosponslbllltlos ol trusteos and oxamlnar
As the charity's trustees of Willoughbridge Garden Trust y_ou are responsible for Ihe preparation of tha
accounts in accordanc8 With the r8quir8ments of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Willoughbridge Garden Trust excounts carried out under
seclion 145 of the 2011 Act and in carrying out my examination I have followed all the applicable
Directions given by the Charity Commission under section 145(51(b) of the Act.
Indopendont 8xamlnerfs statem8nt
Since Wlloughbridge Garden Trust's gross income exceeded £250,000 your examiner must be a
memb8r of a body listed in section 145 of the 2011 Act, I confimi that l am qualffied to undertake the
examination because l am a member of Chartered Institute of Management Accountants, which is one
of the listed bodies.
I hav8 completed my 8xamlnatlon. I confirm that no matters hav8 com6 to my attention in conn8Ctlon
with the examination giving me cause to believe..
1. accounting records were not kept in respect of Willoughbridge Garden Trust as required by section
130 of the Act; or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the accounting requirements concerning the fomi and content of
accounts set out in the Charities (Accounts and Reports> Regulations 2008 otherthan any requirement
Ihat the accounts give a Irue and fair view, which is not a matter considered as part of an independent
examination.
l.have no concerns and have come across no other matters in connection with the examination lo
which attention should be drawn in this report in order to enable a proper understanding of the
account8 to b8 reache
Slgn8d
on
1310312025 .
Daryl Denson ACMA
VAST
The Dudson Centre
Stoke on Trent
ST15DD

Willoughbrldga Garden Trust
ststement of Flnanclal Actlvlties
for the year ended 31 December 2024
2024
2024
Unr6strlcted Rastrlcted
Funds
Fun(ts
2024
2023
Total Unrestricted
Funds
Funds
2023
Fle8tricted
Funds
2023
Tot81
Funds
Nota
Income fronr
Donalions and legacies
Charitabla activities
(Xher tradlng acllbities
In￿SIm8rrts
74.889
205,417
277,897
15,765
45,109
119.978
205.417
277,697
15,765
17.848
2CII,673
265,415
12,498
17.848
200,673
285,415
12,498
Total Incom8
575,651
45,109
820,760
498,268
498,268
Exp8ndliure on:
Charitable 8ctiblllag
Pai8ing Funds
Total expendtturo
252,025
276 125
528.150
18,791
270,816
276 125
546,941
224,759
12,789
237,548
263,230
500.778
18,7S1
487,989
12.789
Net Incon￿{0Xpendltur9> boforo
galn8 and losses on Investments
Net ga1￿(lo8888) on investrnents
47,501
28.318
73,819
10,279
112,789)
(2.510)
11,903
11,g03
11,555
11,555
Net Incom￿(8Xp0ndltur8>
59,404
28,316
85,722
21,834
<12,789)
9,045
Transfor8 between fund8
732
1732)
Net •Th)veff*nt In funds
Raconclllatlon of funds:
Total funds brought for1￿rd
60,136
25,586
85,722
21,834
112,789)
9,045
785,677
103.502
889,179
783,843
118,291
880,134
Totsl fund8 Carried fowdrd
14
129 088
974 901
785 677
103.502
889,179
All income and expenditure derive from continuing activities.
The Statement of Fin8ncial Activities includ8s all gains and losses recognis8d In the year.
The notes on pages 12 to 24 form part of these financial stst8ments

Willoughbrldga Garden Trust
Balance Sheet
for the year ended 31 December 2024
2024
2023
Nots
Flxed assets
Tangible assets
Invesknents
329,400
531,664
861.064
312,290
513,227
825,517
10
Currant a890ts
stock
Debtors
Cash at bank and in hand
11
12
14,500
8,900
141,360
164,760
16,750
8,928
87,328
113,006
Croditors amounts falling due wlthln ona year
13
(50,923)
(49,344)
Net currant assets
Croditor8 :amounts falling duo after on• year
Net assets
113,837
63,662
13
974,901
889,179
The funds of tho charlty
Unrestricted income funds
Restricted income funds
Total funds
845,813
129,088
974,901
785,677
103,502
889,179
14
The financial statements were approved and authorised for issue by the Trustee on 4th March 2024.
Signed on behalf of the TrusteeB
Signed
on
Slr B E F F•ndar. Chalrman
The notes on pages 12 to 24 forni part of these flnanclal statsments
10

Willoughbridge Garden Trust
statement of Cash Flows
Fortha yaar ended 31 December 2024
Nots
2024
2023
Cash flow8 from oprating acliviti68:
Net cash flow from operatlng actlvftles
16 103 412
14,054
Cash flows from Investlng actlvltles:
Purchase of property plant and equipment
Net cash flow from investing activitie8
49,380
11,905
11,905
Nat movem•nt in cash and cash equivalonts
54,032
2,149
cash and cash equivalents at 1 January 2024
87,328
85.179
Cash and cash equivalents at 31 December 2024
141,360
87,328
The notes on pages 12 to 24 form part of these financial statements

Willoughbridge Garden Trust
Not8S to the Accounts
forthe year ended 31 December 2024
1. Accounting policies
Summary of signrfÈcant accountjng pollcles and koy accountlng 68tlmate8
The principal accounting policies applied in the preparation of these financial statements a￿ set out below.
These policies have been consistentty applied to all the years p￿Sented, unless otheDNise stated.
Statsment of compliance
The financial statements have been prepared in accordance with Charitie8 Statement of Recommended
Practicp (SORP): Accounting and Reporting by Charities (2019) applicable to charities preparing their
accounts in accordance with FRS 102 eff8Ctive from 1 January 2019, the Financial Reporting Standard
applicabl? in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK
Generally Accepted Accounting Practice as it applies from 1 January 2015.
BasE8 of praparatlon
Willoughbridge Garden Trust iiieèts tha definition of a public benefit entty as defined by FRS 102, Assets
and liabilities are initi8lly recognised at historical cost or transaction value unless otherwise stated in the
accounting policy notes.
Golng concern
The trustees consider that there are no rnaterial uncertainties abcut the charily's ability to continue as
going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the
charity.
Incoming resources
The value of all resources accrulng to the Charlty are recordad In thè Statemant of Flnanclal Actlvltles
as soon as it is legally entitled to the income after any performance conditions have been mel. the amount
can be measured reliably, and it is probable the income will be received. Annual membership
subscriptions are taken to revenue over the relevant subscription period.
No amounl is included in the financial statements for volunteer time in lina with the SORP (FRS 102).
Further detail is given in the Trustee's Annual Report.
For legacies, entitlement is the earlier of the charity being notified of an irnpending distribution or the
legacy being received. At this point income 18 recognised. On occasion legacies will be notified to the
charity however it is not possible to measure the amount expected lo be distributed. On these occasions,
the legacy is treated as a contingent asset, and it is disclosed if material.
Resources expended
All expenditure is accounted for on an accwals basis and has been classrfied under tho headings that
aggregate all costs relating to tha cat8gory. Expenditure is recognised where there 18 a legal or
constructive obligation to make payments to third parties, it is probable that tha s8tt18m8nt will be
required, and the amount of the obligalion can be measured reliably. It is categorised under the following
headings:
Costs of raising funds includes costs of generating voluntary income, fund-raising, trading and
investment fees, plus a share of support costs.
Expenditu￿ on chan"table activities includes details of all costs associated with the maintenance and
development of tha garden directly.
Support costs are those costs incurred in the support of the fund raising, govemance and charitable
activities which cannot be directly attributed. Govemance costs comprise all costs involving the public
accountabilily of the charity and its compliance with regulation and good practice. Th8S8 costs include
12

Willoughbridg8 Garden Trust
Notss to the Accounts (continued)
for the year ended 31 December 2024
cost related to independent examination fees. Support costs are incurred d1￿CtlY in support of
8xpenditur8 on th8 obj8Cts of the charity and are apportioned betsveen th8 categories notsd above either
directly or on a basis consistent with the use of resources. In the main these apportionments have been
made in relation to income received. The analysis of these costs is included in note 6.
Government grants
Gov8rnm8nt grants arè r8cognis8d based on the accrual model and ar& measured at the fair value of
the asset received or receivable. Grants are classifi8d as relating either to revenu8 or to assets. Grants
lating to revenue a￿ recognised in income over the period in which th¢ related costs are recognised.
Grant8 relating to assets are recognised over the expected useful life of the asset. Where part of a grant
relating to an a88et 16 deferred, it is recognised as deferred income.
Tanglble fixed assets and depr￿latiOn
Tangible fixed assets are ststed at Cost les8 accumulated depreciation.
D8preciation is provided on a straight-line basis calculated to wrrt8 off the cost of tsnglbla 88gets, less
estimated residual value, over their expected useful lives as follows: .
Freehold land
Freehold buildings
Plant and machinery
20% p8
100h . 500h pa
Deprecation rates are variable to reflect th8 economic lrfe of the asset.
Flxed assatg Invastmontg and rolatsd Incomo
Investments are included in the balance sheet at market value. Galn8 and Losses are taken to the
Statement of Financial Activities as they arise. Realised gains and losses on investment8 are calculated
as the difference bebNeen sale proceeds and opening m8rket values (purchase date if later). Unrealised
gains and losses are calculated as the difference between the m8rket value at year end and the opening
market value (or purchase date rf later). We only show realised gains or losses separately in the
statement of Financial Activiti88 that rèlat8 to amounts that ara utili88d to directly benefit C88h flr)w.
Stock
stock is valuad at the lower of cost and net reallsable value.
Debtors and creditors recelvablo I payabla,withln one yoar
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded
at transaction price. Any losses arising from impairment are recognised in expenditure.
Fund accountlng
Unrestricted funds are available for use at the discretion of the Truslee to spend on activities that further
any of the purposes of tha charity and which have not been designated for any other purposes.
Designated funds are unrestricted funds of the charity which the trustees have decided 8t their discretion
to set aside to use for a specific purpose. The aim and use of any designat￿ funds is set out in the
notes to the financial statements.
Restricted funds are funds which the donor has 5pecifie(f are to be solely used for particular a￿aS of the
Trust's work or for specific project8 being undertaken by the charity.
13

Willoughbridge Garden Trust
Notes to the Accounts (contlnued)
for the year ended 31 Dec8mbar 2024
1. Accounung pollclos (continued)
Employee benefits
The charty op'erates a defined contribution plan through NEST for the benefit of some of its employees.
Contributions are expensed as they become payable. Other employees, where eligible, are aut
enrolled into 8 NEST pension scheme.
2. Donations and legacleg
Unrestrleted R•strlcted
fund8
fund*
2024
2024
Total Unrestricted
fund8
funds
2024
.2023.
Restricted
funds
2023
Tot81
fund5
2023
Donations and gift8
Legacy
6,338
4&109
50.447
17,848
17,848
119978
3. Charltable a¢tivitie8
Unr6strlcted Restrlcted
funds
funds
2024
2024
Total Unrestrictad
funds
furKI8
2024
2023
Rastricted
funds
2023
Total
funds
2023
G* receipts and membership
205 417
206 417
200 673
200 673
200 873
205 417
Other trading a¢tivitle3
Unrestrkted Restr1￿ed
funds
funds
2024
2024
Totsl Lhrestricted
funds
funds
2024
2023
Restricted
funds
2023
Tot81
funds
2023
Catering income
Gift shop Ir￿orr￿
ljher trading income
196.717
37,707
196,717
37,707
191,128
39,729
191,128
39,729
277 697
265415
5. Investments
Unr8Strlctod
funds
2024
Restrlcted
funds
2024
Totsl iknrestricted
fundg
funds
2024
2023
Restricted
funds
2023
fuThJ8
2023
Income from listed iniBstments
Bank interest
9,358
9,368
8.977
8,971
5,519
12,496
12.496
14

Willoughbridge Gardon Trust
Notes to the Accounts (contlnuod)
for th8 year ended 31 December 2024
6. Total 8xp8ndlture:
Direct Support &
Costs governance
costs
2024
Total
Costs
Direct
Costs
Support &
govemance
costs
2023
Total
Costs
2024
2024
2023
2023
a) Summary
Charitable activities
Raising funds
229,222
225,288
454,510
41,594
60,837
92,431
270￿18
276 125
546,941
200,009
217,349
417,358
37.539
45,881
83,420
237,548
263,230
500,778
Depreciation of £14.345 is included in the restricted costs of charitabl8 activities.
Charitablo
Actlvitle$
2024
Raising
Fund8
2024
Total Charltable
Costs
actlvltles
2024
2023
Ralsing
Fund$
2023
Total
costs
2023
Allocatlon
b) of 8UPPOrt CO8tg
Office salaries
Other off￿8 running costs
c) of governance costs
Professional fees
In8urances
Office salaries
other office running costs
14,110
17,004
17,245
20,782"
31,356
37.788
12,850
15,543
15,705
18,997
28,555
34,540
859
4,131
2,490
3.000
41,694
1,050
5,049
3,043
3,668
60,837
1,909
9,180
8,533
427
3.708
2,268
2,743
37,fj39
523
4,532
2,772
3,352
45,881
950
8,240
5,040
6,095
83,420
92,431
d) Staff costs, trustee remuneratlon and expenses
The average number of persons directly employed during the year and their salary and wage c08ts
are set out below. There wère no employeas with emoluments in excess of £60,000 (2023.. £nil).
Pension costs are allocated to activities in proportion to the related staffing costs incurred and are
wholly charged to unrestricted funds.
Staff costs:
2024
2023
Wages and salaries
Social security costs
Defined contribution pension costs
310,652
17,127
13,529
341,308
274,300
10,853
11,140
296,293
Staff number5:
The monthly average number of persons (including senior managem8nt team) employed by the
charty was 18 (2023'.17).
The total employee benefits of the key management personnel of the Charty vRre £62,025 (2023:
£56,429}.
Tru8t88 Remuneration
No remuneration, directly or indirectly out of the funds of the charity, was paid or payable for the
year to any Trustee of Willoughbridge Garden Trust Ltd or to any person or p8rsons known to be
connected with any of them other than expenses of £1,620 (2023". £2,079) w8re r8imbursed to one
trustee during the year in h'is role as a volunteer of the Willoughbridge Garden TrusL
15

Willoughbridge Garden Trust
Notes to the Accounts (continuod)
for the year ended 31 Dacember 2024
7.Charltablo Actlvltlas
2024
2023
G¥dener8' Wdge costs
Gate Moge costs
Direct garden e>penollxtre
Direct educational COBts
Depreclation
SuFPOrt & goKBrnance costs allLxated
151865
11691
37,203
1,052
22,411
136,792
14,381
24.488
1,489
22.879
37,539
237,548
270 816
8.Ralslng Fund8
2024
2023
Tea room purchases and wage costs
Gift room purchases and wage costs
Plants for resale
Depreciation
Support & governance costs allocated
170,414
36,593
8,423
9,858
50,837
276,125
161,760
36,588
6,669
12,332
45,881
263,230
16

Wllloughbridge Garden Trust
Notes to the Accounts (continued)
for the year ended 31 December 2024
9.Tanglbl8 flxod ass8ts
Freohold Internst In
land and buildings
Plant and
machlnory
Total
Costs
At 31 Decernber 2023
Additions
Disposals
At 31 Decemb8r 2024
622,182
41,028
120,825
8,352
3,768
125N09
743.007
49,380
863,210
788,619
Depreclatlon
Al 31 December 2023
Charge for year
On disposals
At 31 D6c6mbor 2024
349,120
22,985
81,597
9,285
430,717
32,270
3,768
459219
372,105
87,114
Not book valuo:
At 31 December 2024
291,105
38,295
329,400
At 31 December 2023
273,062
312,290
All tangible fixed assets are held by the charity for li$ own use on activities and furtherance of hts,
objectives. The Trustee does not consider it practicable to quantify any difference be￿een the net
book value of its land and buildings and the market value.
17

Illoughbridge Garden Trust
Notes to the Accounts (continued)
for th8 y8ar andad 31 Dacember 2024
10. Investrnents and Cash
2024
2023
Market value at 31 December 2023
Additions at Cost
Disposals at carrying value
Gainsl(losses)-
Realised
Unrealised
Market value at 31 December 2023
Cash
Total
501,394
78,541
(63,770)
488,091
1,748
11,903
528,068
3,596
531,664
11,555
501,394
11,833
513,227
Represented by.
Fixed interest and government stock
UK & global equities
Cash
20,507
$07,561
20,594
480,800
11,833
531.664
513,227
Hlstorlcal cost at 31 December 2024
UnTea118ed Inv88tment galn8 at
31 De¢omb8r 2024
83,274
79,390
Materlal Investments, representlng In
excess of 5% of the portfollo value ar•:
First Sentier Worldwid8 Sustainable
Casllefield Thoughtful European
Casllefield Thoughtful U K Opportunities
Casllefield Thoughtful UK Small Companies
Casllefield Real Retum Fund
Lion Trust Sustainable
47,370
49,608
137,899
41,213
73,789
28,998
11. Stock
2024
2023
Tea rowi stock
Gift room stock
p￿nts
3,000
11,600
3,500
12,950
300
16,750
12. Debtors
2024
2023
Prepay￿￿nts
Qhw debtors
3,360
8,928
18

Willoughbridge Garden Trust
Notss to the Accounts (contlnued)
for the year ended 31 December 2024
13. Creditors
2024
2023
Trad8 Creditors
Ta¥Ation and social securty
Accruals
D8f8rred Income
4,050
7.460
780
6,749
6,576
4,900
31,119
Deferred Income at 1 January 2024
R8sources deferred in period
Amounts released from prebious period
Deferred Income at 31 Decentsr 2024
31.119
28,236
28,791
27,227
Deferred income for the period includes member8hip sub8crtption8 peid for the following calendar year,
deposits for wedding bookings and advance ticket sales for various events.
19

Wllloughbrldga Garden Trust
Not8S to the Accounts (continued)
for th8 year andad 31 December 2024
14. Movement In funds
Balance at Incoming
Resources Galngl
1 January resources expend•d
on
2024
Investments
Tran8fern Balance at
31 Decémbèr
2024
Unrostrlcted fund•
Dorothy Clive Garden
625,313
575.651
(518,875)
11,903
(13,288)
680,924
Degignat•d fundg
Maintenance Fund
Strateglc Developmnent Fund
Educatit)n Development Fund
Total unro8trkted funds
50.000
98.364
12,000
T85,677
50,000
98,364
16,525
845.813
9,475
(628,150>
-14,000
732
676,651
11,903
R08trictsd fund•
Tractor 8hed-Garfield Wèston
Glasshouse - Royal Botanical
Jean Masters Dog Shetter
HLF Emergency Funding
orwen Mcpherson Trust
Upgrade Drive
Funds Under £5.000
Total rngtrlctad fund8
14,809
55.190
(1,234)
(4,615)
(4,490)
(1,007)
(4,280)
(300)
13,575
50,575
38,427
532
20,208
5,150
821
119,088
42.917
1,539
24,488
5,450
2,026
103,602
732
(732)
45.109
{18,791)
Total fund8
889,179
620,760
(546,941
11.903
974,901
20

Willoughbridge Garden Trust
Notss to the Accounts (contlnued)
for the year ended 31 December 2024
Balance at Incomlng
Resources Galnsl
1 January resources oxpended 1108808) on
2023
investments
Transfers
Balance at
31 December
2023
Unr88trlcted funds
Dorothy Clive Garden
615,479
488,268
(487.989)
11,555
(12,000)
825,313
Deslgnated funds
Maintenance Fund
Strategic Development Fund
Education Development Fund
Total unrestrtcled funds
50,000
98,364
50,000
98,364
12.000
785,677
12,000
763,843
498,268
1487,989)
11.555
Rostrfcted funds
Tractor shed-Garfield Westo'n
Glasshouse - Royal Botanical
Pavllion Kitchen Upgrade
VOIPIIT System
Pavilon seating
HLF Emergency Funding
Olwen Mcpher?￿n Trust
Upgrade Driva
Total reslrfctad funds
18,043
59,805
1,967
1,012
400
2,546
28,768
(1,234)
(4.615}
(673)
(2801
(4001
<1,007>
<4,2801
300
11789)
14.809
55,190
1,294
732
1,539
24,488
5,450
103,502
116,291
Total funds
880,134
498,268
(600,778)
11,555
889,179
Fund De8crlptlon8
Unrestrlcted Funds
G8n8ral Funds
Free resenies amounted to approximately £481.000 on 31 December 2024. These are held principally
as an income generation fund with the objective of realising a sufficient return of capital and income to
enable the Trust to operate at an approximate break-even position. This policy over the last ten-year
period'achieved this objective.
Deslgnatod Funds
Malntenanca Fund
To cover th8 Costs of major repairs and renovations to buildings and equipment.
strategic Development Fund
This has been set up to earmark funds for the ongoing development and extension of the garden.
Educatlonal Development Fund
To enable the further development and extension of the edu&2tion programme and to cover the
associated costs incurred.
21

Wllloughbridge Garden Trust
Notes to the Accounts (cOn￿nUed)
for the year ended 31 December 2024
Purpo888 of Slgnlflcant Restricted Funds
Tractor Shed
Fund8d by th8 Garfpld Weston Trust {£25,000) This enabled the construction of a purpose-built facility
for machinery and tools and the demolition and r8dev81opment of the garden on the old site.
Glasshou80
The glasshouse construction was rnainly fundad by Royal Botanical and Horticultural Society of
Manchester arKI the Northern Counties £100,000, the friends of the Dorothy Clive Garden and the
William Dean Environment Trust.
Em8ry8ncy Fundlng-HLF
This grant of £32,500 principalty covered employment costs and PPE to enabla maintenance of the
garden and to facilitate bett8r service to visitors. A small amount was lo finance capitsl items aimed
at offering visitors a 8afer environment.
Olwon McPherson Trust
Thi8 grant is to fund the construction of a wooden building for the exhibition of bees and re￿ted
educational activit18S.
Upgrado Drlv• Project
Part funded by The Friends of the Dorothy Cllve Garden.
Jean.Masters Dog shelter
This was a personal donation to fund the constructlon of an outside shelter where dog owners can sit
with their pets.

Wllloughbridge Gardèn Trust
Notes to thè Accounts (continued)
for the year ended 31 December 2024
15. Analysis of net a888t8 by fund
2024
Unrestrlcted
funds
200,312
531,664
164,780
50,923
845,813
2024
R08tricted
funds
129,088
2024
Tot
funds
329AOO
531,664
164,760
(50,923
974,901
Fixed assets
Investments
Current assels
Current liabilities
129,088
2023
Unra8tric¢ad
funds
208,788
513,227
113.006
49,344
785,677
2023
Re8trlctsd
fund8
103,502
2023
Total
funds
312,290
513,227
113,OC
49,344
889,179
Fixed assels
Investments
Current assets
currenl.liabilities
103,502
16. Reconclllatlon of net expendituro to cash Inflow from opgratlng activities
2024
2023
Not incomo1(oxpanditure) for the reporting p6riod
(89 por tha 8tatsment of flnanGial aGtivitie8)
73,819
(2,510)
Adjustnknts for:
Depreciation charges
Dimdends, Interest and rents from in￿tr￿ents
(IrKrease)Idecrease in stocks
{Ir￿re&l8)Idecrea5e in debtors
Increas81(decrease) in creditors
Nat cash provlded by oporating activitles
32,270
16,534)
2,250
28
35,211
(4,333)
(2,100)
(746)
103 412
Analy*15 of cash and cash equivalents
2024
2023
Cash in hand
141360
141360
23

Wllloughbrldge Garden Trust
Notes to the Accounts (continued)
for tho year ended 31 December 2024
17. Ind8P8ndent Examiner's remuneration
The independent examiner's fee 18 £800 (2023: £800).
18. Related Party Transactlons
There were no related partie8, payments in the year.
The total amount of donations received from trustees of IIYlloughbridge Garden Trust Limited or other
related parties for the period was £1,510 (2023.. £360).
19. Flnanclal Commitments
The charity had committed purchases at 31 December 2024 of £nil (2023.. £niD.
20. Legal Status of the Charfty
The Willoughbridge Garden Trust is an unincorporated charity, registered with the Charity
Commission for England and Wales and constituted by a conveyance and deed dated 12 April
1958, a Buppl8m8ntal deed dated 11 November 1958 as modrfied by a Scheme of the Secretary
of State for Education and Science dated 8 June 1965 and by Schemes of the Charity
Commissioners dated 11 August 1993 and 17 March 1998.
The address of the registered office i8 given in the charity infomiation on page 2 of these
financial statements. The nature of the charity's operations and principal activities are described
In tha trust8e's report on pages >7 of these financial gtat6mants and in the cur8torf8 report on
page8 3-4.
24