Willoughbridge Garden Trust
(Registered charity number 522695)
Trustee's Report
and
Financial Statements
for the year ended 31 December 2025
Contents
Charity Referenc£ and Administrthe InforrnatK
Curatorfs Rewt
Trustee's Annual Report
Independent Examine¢s Report
Slatement of Financial A¢tNlties
an￿ Sheet
ststement of Cash Fl(r
Notes lo the A0￿Unts
6-8
10
11
12
13-22

Willoughbridge Garden Trust
Charlty Reference and Administrative Inforniation
for the year ended 31 December 2025
The Trust presents its. reporttogether vthh the statement of￿￿ntsfOr the yearto 31 De(xnber 2025.
Full name WIl￿ghbr1(￿Je Garden Trust
Registered charty number
522695
Trustee
Alloughbridge Garden Trust Ltd is the scAe corForate trustee. The directorsltrustees of Wlloughbridge
Garden Trust Ltd duTing the year w￿e..
Sir B E F Fender
A E Fisher
J A Arkle
T Kyriacou
P M Dobson
K Atkey
C l Barcroft
A Lakin
R Underwood
P Thomas
ch￿n￿an
(retired 4 March 2025)
(appointed 4 March 2025>
Garden Curator
K Robey
Prfnclpal address
The Dorothy Clive Garden
Iloughbridge
Market Draylon
Shropshire
TF9 4EU
Independent Examingr
Daryl Denson ACMA
VAST
The Dudson Centre
Hope Street
Sloke-on-Trent
ST1 5DD
Banke[8
Santander
Bridle Road
Bcotle
Merseyside
L30 4GB
Investmont Advlsors
Castlefield Investment Partners LLP
1 Portland Street
Manchester
M1 3BE

Willoughbridge Garden Trust
Curatorfs report
For the year ended 31 December 2025
The Tearoom and Gfftrcrf)m have also receNed consistenuy cotry)lirr￿ntary reviews.
In 2025 we have been very fortunate lo have 4 students from Reaseheath College who have joined us for their
WO￿ experience hours. This is a very rewarding b.rne for the garden team as they pass on knowledge
and expertise to the next generation.
Throughout 2026 we wll have 2 Gold Duke of Edinburgh Award students who are urKlertaking a project to
explain biodiversity at The Garden to a variety of age groups and to put together a module to be used during
school trips.
Colin Mugridge who has a fabulous garden in Wales has very kindfy donated over 1CO of hi5 own Hybrid
Rhododendrons which will be a huge addition to the garden. The collection wll be evaluated during their firsl
year after transplant and will hopefully te accredited v￿th National ColleCt￿n ststus.
Volunteers a150 help with the Office, Tewoom. Giftrwm. Events and eXhib￿ons. Their help enables us to have
one large fundraising event each month throughoLrt the sum￿er.
The Dorothy CINe choir was formed in Spring 2025 and then perfom)ed at the Summer Music Festsval and the
Carol Service in December. This has been a huge success and has resulked in both more visitors and
performs a wonderful community fvjnction for the members.
On behalf of all visitors and staff at The Dorothy Clive Garden I woukl like to thank all Ihe supporters and
ftjnders without whose help we could not undertake the projects and mawitenance which makes pla￿ so
special.
K Robey
Curator

Willoughbridge Garden Trust
Trustee's Annual Report
for the year ended 31 December 2025
The Trustees presents their annual reFOrt and financial statenEnts of the tharity for the year ended
31 D￿mber 2025.
The financial statements have prepar8J in a(￿[danC* with the ￿C￿ntIng Fo1￿leS set out in
notes to the accounts and compty with Ch*tbes Statement of ReC(￿mended pr￿ti￿ {SORPI:
Accounting and Reporting by Chariknes (2019) apPI￿￿￿e to charities preparing their accounts in
accordance wlh FRS 102 effective from 1 January 2019, Finanryal ReportirwJ Stsndard applicable
in the UK and Republic of Ireland {FRS 102) and they a150 compty wilh the Charitr'es Act 2011.
Objects and airns
The principal object of IMlkJughLYKlge Garden Trust as set out wilh Charity CorrThis5ion are to
provide
A memorial garden for the rest and recreation of the publ￿ and
The promotion of horttcultural education for the benerrt of students and the general public.
The charity's aims continue to be to rnaintain and enhance a garden inspired by the mermry of the
late Dorothy Clive to k used for the enjOyn￿nt and ￿effit of the public and to promote and support
horticultural education for the continuing benefft of both students the general public. The Dorothy
Clive Garden. following the purchase of adi￿￿nt land this A￿urnn. r>)vers approximatety 16 a¢res.
The principal strategies used by the charty to achieve its obje¢tNe$ aTr ￿Vtsed annually and set out
#i a formal ffiv&year plan.
Publ1¢ benefit
The TNstee confimis that they have compligJ with the requirerrEnts of section 17 of the Charities Act
2011 to have due regard to the publK benefit guidance publ￿hed by the Charity Commissbon for
England and Wales.
Achievements and performance
The charity's athievements for the year are set out in the cu￿t0￿S Rewrt.
Management of the charty
Th￿ is vested in the Directorsffrustees of Wlloughbridge Garden Trust Ltd who hold ￿gUlar quarterfy
meetings and are involved in all major deThsions regardin9 both the strategy and management of the
garden.
Voluntwrs
The charity is greatty indebted to its volunteers tr￿th for their regularfinanaal support and in assisting
th the maintenance and rUnn￿g of the Dorothy Clive Garden. We estimate that the volunteers, time
amounted lo approximatety 5.950 hours in 2025.
Financlal revlew
The Statement of Financial Activities is set out on page 10. Overall, the charity made a net loss of
£20,984 {before investrnent gains and10sses) for the year ended 31 December 202512024.. £73,819
surplus). Incorning resour￿5 totalied £602,247 12024= £620,760). Investment income was £15,399
{2024: £15,765). Investment gains aTTKMJnted to £26.625 in the year12024.. £11,903).
The current year has seen higher visrtor numbers but the impact of continuing cost pressure,
paTticularty on wage and food prices and one off costs has had an rnpact on our resu￿. Investment
in education and garden staff has also irueased our cost base. We have however seen a positive
inits'al response lo our"beyond the garden" fundraisiThJ campaign as noted in the curatorfs reFort.
The number of visitors, induding re-wsrts and chiklren. was 37.29412024.. 34,0151.
Resour￿ expended tot811ed £623,321 an incrvase of 14% on 2024. In acix)rdance V￿th Charities
SORP IFRS 102) - Second editK>n October 2019. these have been split across our three principal
actwities.

Willoughbridga Garden Trust
Curator's report
For the year ended 31 December 2025
2025 has very njch been a year of expansh)n forthe The v￿lIOUgh￿ Garden Trust. Visitor nunt)ers and
annual membership numbers continue their steady year on year increase. In 2025 Total visitor numbers stood
at 37,294. This is approximatety 2.000 more than the prev￿￿$ ￿0rd total &hieved in 2023.
Wh•re Th• New LorKI L8L¢coted...
r*KJr
si
The phy&cal size of the garden has also increased to aIrr￿st 16 acres with the recent purchase of 3.5 acres of
adjoining agricultural land on the Eastem side. This will provMJe a very exciting opportunity to expand the
garden offering. It is planned to docJJment the developrrEnt to prowde opportunrfcies to sh(Mcase the increase
in biodiversity which can be achieved in changing the land trom grade 3 agriculture to
trees, shrubs, hedging and wildflowers. In the change of use pLanning application, we were able to show that
the expected increase in biodiversity within the new area ts anticipated to be 260QA. Fencing will begin in
February with planting and sowing taking place in 5pnng and then in aubtmn.

Illoughbridge Garden Trust
Curator's report
For the year ended 31 December 2025
In December we were able to form a nevi access to the area. The photcsrdph show5 some of the g8rden team
one of the volunteers at work preparing the area for tr￿lor ￿Cess. The nexi step will be fencing.
A fundraising campaign, '8eyond the Garden,, has Lwi launched to help create a nationalty recognised
collection of trees. shrubs and wildflowers. This has initially been well supported by friends and members
enabling"a strong start to the project.
Ross Undewood joined us in April 2025 as the new Head Garde￿. He setded in very quickty having
previously been a Trustee and knowing Ihe garden over many years. The whole garden team were very
pleased to welcome him.
Volunteers continue to be invaluable to the garden enabling us to reach ever rising Standards of horticulture.
2025 saw another record number of hours donated to the garden for whth we are extremely grateful. Online
reviews of the garden have been consistentty 5 stsrs wth the siandard of planting and maintenance regulady
called 'outstan¢Jing'.

Willoughbridge Garden Trust
ststement of Financial Activities
for the year ended 31 December 2025
2025
Unrestricteql Restrthd
Funds
Funds
2024
Total Lknrestrickd
Funds
FLV¥
2024
PEstricl
FurK15
2024
Tdal
Funds
Note
Income froTh£
Donati(￿$ and18pcie5
charitab￿ actiMties
Clher trajing ￿ti￿ties
1n￿strnents
Cther
Total incon
34.7
219,444
330,554
15,3
74,
205.417
271,697
15,765
45.109
119,978
21￿,417
277.697
15,765
1,903
620,7&)
219,444
330,554
15,399
2,070
575,253"
e4J2,247
575.651
45,109
Expenditure on:
ch￿itab￿ &tiMtes
R2ising Funds
Total 8xpenditure
287,875
321,537
fK@,412
13,819
JJ1.694
321,537
623,231
252,1725
276,125
528,150
18,791
270,818
276.125
546,941
13,819
18,791
Net Incomdlexpgndkure) beforg
gains and losses on investThnts
Net gainslliosses) on In￿kn￿nts
(34,159}
1&175
I20.￿)
47.￿)1
26,318
73.819
26,￿25
11,9J3
11,
Net inGomdlexpond*ure)
(7,534)
13,175
5.641
59,404
26,318
85,722
Transfers batweon fvnds
732
{7321
Net movgrngnt in funds
ReCO￿lI1at1on of funds:
Total broU￿t forwdrd
(7.534)
13.175
5.641
60, 136
25.5B6
845.813
129.088
974,￿)1
785,677
103,502
889,179
Totsl fuFThts carried forw
14
838.279
141263
980.542
845,813
129,088
974,901
l income and expend￿re derive from continuing athitses.
The Statement of Financtal Act￿￿eS indudes all gains and bsses recognised in the year.
The notes on pages 12 to 22 form part of these financial Strte￿nts
10

Independent Examinerfs Report to the Trustee of
Willoughbridge Garden Trust
for the year ended 31 December 2025
I report to the charity trustees on my examination ofthe accryjnts of ihe charrty for the year ended 31
December 2025, which are set ¢xrt on paJes 10 to 22.
Respeclive respon61bllhles of trustees and examlner
As the charity's trustees of Wlloughbrbjge Garden Trust you are responsible forthe preparation of the
accounts in a¢cortsnce with the requirements of the Charilies Act 20111'the Act'l.
l ￿port in respect of my examination of the WllcAJghbndge Garden Trust ￿unt5 carried out under
section 145 of the 2011 Act and in carrying out rny examinatK)n I have followed all the applicable
Directions given by thè Charity Cornmiss￿n under section 145151(b) ot the Act
Independent examinerfs statement
sin￿ will0ughbr￿ge Garden Trusys gross income exceeded £250,0110 your examiner musl be a
member of a body listed in s¥tion 145 of the 2011 Act. I confimi that l am qualified to undertake the
examination becaLtse l am a nEmber of Chartered Institijte of Man￿en￿nt AC￿Un12nts, which is one
of Ihe listed bodies.
I have completed my exarnination. I confirm that no matters have ￿rrE to my aitention in connection
with the examination giving rne cause to belreve-
1. accounting records were not kept in resFect of Wlloughbridge G￿den Trust as required by section
130 of the Act., or
2. the accounts do not accord with those re(xJrds,' or
3. the accounts do not comply wth the accounbng requiremerrt5 (xnceming the form and content of
accounts sel out in the Charities (Accounts and Reports) Regulations 2008 otherthan ary requirement
that the accounts gNe a'true and fair view, whTrch ts not a matter consKlered as part of an independent
examination.
I have no concerns and have come across no other matters in ¢¢)nne¢tion wth the examination to
which attenlion should be drawn in this rewt in order to enaESe a proper understanding of the
accounts to be reached.
Signe
on
0510312025
Daryl Denson ACMA
VAST
The DLrdson Centre
stoke on Trent
ST15DD

Willoughbridge Garden Trust
Trustee's Annual Report (continued)
for the year ended 31 December 2025
Annual audit
Under clause g of the conveyance ITrust Deed) dated 12 Aw'l 1958 the Trustee re501¥ed to dispense
wilh the annual audit requirement and to comply wth the Charity Comini5sioner's normal rule5 which
require an Independent EXaMinat￿n for a charity of our stte.
Appointment of trustees
Truslees of the Willoughbridge Garden Trust Ltd are appointed fr¢)m time to tim& to provtde 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 pmr lo formally being appointed.
Appropriate induction and training is prowded rf ¢onsKlered necessary.
Risk managemgnt
The risks to wh￿h the charity is expjsed are reviewed regulaty. The major rtsks include adverse
weather conditions which have a detrirrEntal impact on the number of visitors to the garden and
volatility in investment markets. System5 have been established to mttwjate these and all other
signifficant risks to the extent that this is tKsssible.
Going concern
There are no risks Klentffied wtth the g(Hng cOn￿M slatus of the trust.
For and on behalf of the Trustee
Signed
on 2nd March 2026
Sir B E F Fender, Chalman

Willoughbridge Garden Trust
Trustee's Annual Report (continued)
for the year ended 31 December 2025
Expenditure on chan"tsble activities totalled £301.694 compared to £270.816 in 2024 and is detaited
in note 7.
Govemance costs are no longer shown as a sep￿ale line on the Statement of Financial Activities in
accordance with Charities SORP (FRS 102) - Second editKJn OctoLw 2019. The c£tsts are allocated
between expenditure on rasing funds and charttabie acbvities. The Trustee n￿ltorS the Fevel of these
costs on a regular basis.
Support costs have been allocated xross the ¢hariVs principal actwities in line with Charities SORP
{FRS 102) - se￿nd edition Octot¢r 2019.
Investment gairLs11055es in the year are splrt betsveen realL%ed and Unr￿liSed reserves relating to the
extent of the monies withdrawn from Ihe wrt￿1￿) in the peri1￿1.
Policy on reserves
The Trustee's Fdicy is to maintain free reserves sLrffiC￿ to cover anticipated capilal expenditure
requirements and improvements to the collethon of plants, shrubs atMI trees, to provHle sUffiC￿nI
working cawtal to finance the ¢hwty's operations dunng the winter mnths when the garden is closed
for three days each week and to gerwale investment income and gains to help improve the
sustainability of the garden. Free reserves anKJunted to apprOXirnate￿ £386,000 on 31 December
202512024.. approxirnately £481,000). These are held as an income generation fund with the objects've
of realising a Slrfficient return of Ca￿ts1 and irtrcome to enable the Trust to operate at an approxmate
break-even posits'on. This polry over the last ten-year Fenod tffoadty &hieved this objective.
The level of admission fees is restric￿ by competition from Oth￿ 8ttr*ions, and they are kept at a
modest level in line with other gardens of a simiLar srLe and quality- In(x)me from this source is
irssufficient to cover the mst of maintaining the garden to a high standard and the i[u￿e frorn the
charty's investsllenls is wholty used to (x)ver the S￿rtfall.
Investsnent pollcy
The charity's investsment p)licy has been fcffiiulaigj aft￿ taking full account of Part11 of the Trustee
Act 2000 and the advice of their investn￿nt managers. The policy seeks to achieve the efficaent and
prL￿ent management of the Charity's ir)vestr)ents wth the aim of maximising the return on them.
Goveming do¢umen¢
The Wlloughbridge Garden Trust is an unincorporated b¢xly consliluted by a conveyance and deed
dated 12 April 1958, a supplemental deed dated 11 November 1958 as modified by a Scheme of the
Secretary of State for Education and Science dated 8 June 1965 an(1 by SChe￿£s of the Charity
Commissioners dated 11 August 1993 and 17 March 1998.
The trLtstees of Wlloughbridge Garden Trust Ltd are invofved in all aspects of these procedures.
Govgrnanco
Procedures are in pL4ce to ensure that income, expendrture and performance are ￿nItOred, and that
appropriate management infomiation is prepared and reviewed reguL4rly. The system5 of intemal
controls are designed to provide reasonab￿ a&sutances against material misstaterTEnt or Ioss. They
include..
A Strateg￿ five-year plan
An annual budget
Regular consKlerats"on of financial results
Delegation of day-to4ay management authority
Identification and managerrent of risks_

Willoughbridge Garden Trust
Balance Sheet
for the year ended 31 December 2025
2025
2024
Nots
Flxed assets
Tangible assets
Investments
418,359
517,083
935,442
32g,400
531,664
861,064
10
Current assets
Stock
Debtors
Cash al bank and in hand
11
12
14,200
11,332
83,713
109,245
14,500
8,900
141,360
164,760
Credltors amounts falllng due wlhln on¢ y￿r
13
164,145)
(50,923)
Nel current assets
Credltors :amounts falllng due after one year
Nel assets
45,100
113,837
13
980,542
974.901
The funds of the charfty
Unrestricted income funds
Restricted irKome funds
Totsl funds
838279
142,253
980,542
845,813
129,088
974,901
14
The financial statements were approved and aulhorised for issue by the Trustee on 2nd March 2026.
Signed on behalf of the Trustees
&gned
on
Sir B E F Fender. chai￿an
The nots8 on pages 13 to 22 fomi part of these financial statem8nts
11

Willoughbridge Garden Trust
Statement of Cash Flows
For the year ended 31 December 2025
2025
2024
Cash flows from operating activities:
Nel cash flow from operating acllvtties
16
12.617
103,412
Cash flows from investing aclfvltlos:
Purchase of property plant and equipment
Net ¢ash flow frcrfn Investlng actlvltles
125.268
125268
49,380
49,380
Sales of Investments
Bank interest receiv8J
50,000
5,004
Net movement In and cash equlvalents
57,647
54,032
Cash and cash equivalents at beginning of year
141,360
87,328
Cash and cash equlvalents at end of year
83,713
141,360
The notes on pages 13 to 22 form part of these financial slatemenls
12

Willoughbridge Garden Trust
Notes to the Accounts
for the year ended 31 December 2025
1. Accountlng policios
Summary of signlflcant accountlng pollcles and key accounting e5tirnates
The principal accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistenty aptAied to all the years presented. unless othe￿ise stated.
statsmont of compliartce
The financial statements have b￿￿ prepared in acc(xdance wrth Charities state￿nt of Recommended
Practice (SORP}.' A(Lounting and Reporb"ng by chariti.es {20191 applicable to charities preparing their
accounts in accord" ance wtth FRS 102 effe(*ve frorn 1 January 2019, the Financial Reporting Standard
applicable in the United KIn￿10M and Republic of Ireland {FRS 102), the Charities Act 2011 and UK
Generaly Accepted Accountsng Praclice as it applies from 1 January 2015.
Ba$1$ of preparation
Mlloughbridge Garden Trust r￿ts the definition of 8 public benerrt entity asdefined by FRS 102. A&8ets
ané liabilities are initially recC￿n￿ed at hiStOr￿al cost or transactm value unkn Other￿Se ststed ￿ the
accounting policy notes.
Going concorn
The trustees consider that there are no material uncertainties ab￿rt the charrty's abilty tr) conlinue as a
going concern nor any s￿nificant areas of Un￿rtaInty that affect the carrying value of assets held by the
charity.
Incorning resources
The value of all resources accruing to the Charity are recorded in the Statement of Financial Actwilies
as soon as it is legalty entided to the incorne afterany perfom)ance C(￿l￿'0nS have been met, 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 peTK)d.
No amount is included in the f nancial statements for volunteer bme in line with the SORP (FRS 1021.
Further detail is given in the Tnjstee's Annual Repo
For legacies, entittement is the eadier of the charity being notified of an impending distrtbubon or the
legacy being received. At this point income is recognised. On occasion legaaes will be notified to the
charrty however it is not possible to measure the amount expecled io ￿ distributed. On these occasions,
the legacy is treated as a conts"ngent asseL and rt is disdosed rf Thwterial.
Resources expended
All expenditure is accounted for on an accrua15 basis and has classified under the headings that
agg￿gate all costs relating lo the category. Expendi￿re is reccgnised where there is a legal or
constwctive obligation lo make payments to third parties. il is probable that the settlement will b6
required, and the amount of the obligation Can be measured reliabty.11 is categorised underthe following
headings-.
Costs of raising fvnds includes (x)sts of generating vduntary income, fund-raising, trading and
investment fees, plus a share of support costs.
EXpe￿drfure on chaiitable activiti8s I￿udeS details of all ¢osts associated with the maintenan* and
developrnent ofthe garden dir•.
Support Costs are those costs incutred in the support of the fund raising. govemance and charitable
activities which cannot be diredy atln"buted. <￿veManCe costs comprtse all costs involving the public
accountability of the charity and its compliance with regulaticffl and good practi￿. These costs include
13

Willoughbridge Gardan Trust
Notes to the Accounts (continued)
for the year ended 31 December 2025
cost related to independent examination fees. Support costs are In￿rred diredy fvi support of
expenditure on the objects ofthe chanty and are apporb.oned be￿een the categories noted above either
direcuy or on a basis (xinsistentwith the use of resources. In the rnain these apportionrnents have been
made in relation to inixJrTE received. The anatysE of these costs is induded in note 6.
Govemment grants
Govemment grants are recognised based on the acc¥ual n￿de1 and are r￿aSured at the fair value of
the assel received or receivable. Grants are classtfied as reLating either to revenue or to assets. Grants
relating to revenue are recognised in in￿rne over the wiod in which the related costs are recognised.
Grants relating lo assets are recognised over the exF*Ct8J useful Itfe of the asset Where part of a grant
relating to an asset is deferred. it is recognised as deferred inconE.
Tangible fixed ￿sets and depreclatk•n
Tangible fixed assets are ststed at cost less ￿lmUlated depr￿th0n.
Depreciation is provided on a straigh14ine basis ¢alcukted to wnte off the cost of tangible assets, less
estimated residual value, over their expected usefvl lives as fdk7•S.'_
Freehold land
Freehold buildings
Plant and machinery
4°A - 20QA pa
10%-50% pa
Deprecation rates are variable to rel￿t the econoffic lrfe ol the asset.
Fixed as59ts inve5tm8nts and rnlatad income
Investments are included in the balance sheet * market value. Gains and Losses are taken to the
StaterrEnt of Financial Activities as they arise_ Realised gains and losse5 on investments are calculated
as the difference behveen sale prweeds and opening market values (purchase dale if later). Unrealised
gains and losses are calculated as the differen￿ be￿een the market value al year end and the opening
market value lor purchase dale rf lalerl. We onty stK)w realised gains or losses separatety in the
statement of Finanual Acty'vities that relate to anmxjnts that are ublised to direcuy benefit cash flow.
stock
stock is valued at the lower of cost and net realisaNe value..
Debtors and creditors receivable I payable within one year
Debtors and creditors with no stated interest rate and ￿e￿Vable or payable within one year are recorded
al transaction price. Any losses arising from impa'rment are recognised in expenditure.
Fund accounting
Unreslricled funds are available for use at the discretion of the Trustee to SFend on activities that fijrther
any of the purposes of the charity and which have not been designated for any other purposes.
Designated funds are unreslricted funds of the charity Wh￿ the Iwstees have decided at treir discretion
to set aside lo use for a specifi¢ purpose. The aim and use of any designaled fvnds is set out in the
notes lo the financial stalements.
Restricted fUr￿S are fvnds which the (knnor has s￿Ified are to te sdely used for particular areas of the
Trusvs work or for specffic projects being undertaken by the charrty.
14

Willoughbridge Garden Trust
Notes to the Accounts (continued)
for the year ended 31 December 2025
1. A¢countlng polklos {contlnu•d
Employee benerts
The charty operates a defined contribution plan through NEST for the benefit of some of its employees.
Contributions are expensed as they beco￿￿ payable. Other employees. where eligible. are auto-
enrolled into a NEST penS￿n scheme.
2. Donations and legacies
Unrestrfctod Restrthd
funds
T(knl LlYeslrKXed Restricted
furkls
fu
2024
2024
Total
2025
2025
2024
th)Nqlior6 aTrJ grfts
Legacy
34,780
45,11
50,447
69,531
119,978
69.531
74,869
34.780
45,109
3. Charitablo aGtivilies
Total L&Yeslrided Restrkted
furKIs
fLnJs
fuTrd5
2024
2024
Total
fuTrJs
2C124
fund5
2025
funds
Gate receipts memberslip
219,444
219.444
219,444
219.444
205,417
205.417
205.417
205.417
4. Othgr trading activities
Unrestrfcted RestrKted
funds
funds
2025
Totsl ihestricted
fund5
fLmds
2025
2￿24
Restricted
fU￿S
2ff24
Total
funds
2024
Catering irtome
Grft strK)p income
ot￿r IradiTrJ ir￿Orne
196.717
37.707
43,273
2T7.697
196.717
37,707
43,273
277,697
41.269
40,865
330,554
41,269
40.865
5. Investrnents
Unreslricted Restrictgd
funds
fund8
2025
2025
Total
fund9
2025
Lknrestr￿ted
fu￿$
2024
Restrded
funds
2024
Total
f￿dS
2024
Irwne from listed irNeslmerts
Bank interest
10,395
10,395
9.358
6.407
15,765
9,358
6,407
15,765
15.399
15.399
15

Willoughbridgo Garden Trust
Noles to the Accounts (continued)
for the year onded 31 December 2025
6. Tolal expendI￿re.
Drect Support &
DIr￿t
SuprL)rt &
Costs gowBrnance
costs
2024
Total
2025
2025
2024
al Sunxnary
charitab￿ &tiMbes
p21￿ng funds
253,654
26
821
516475
301.694
200,009
217,349
417,358
37,539
45,881
237,548
263 230
500,778
Deprecialion of £13,819 is Ir￿bjd￿ in the restrithd ccfjts cl ch¥tt* actiifjtie5.
Charitable
Raising
Fund5
2025
Total Charitab
tivitie5
RalsirvJ
Fund5
2024
Total
AlloGation
b} of 8UPPOrt costs
cyrice sa￿rIeS
Cxher office running costs
cl of governance costs
Professional fees
Insurances
cirice salaries
(Xhef office runnlng costs
2025
202S
2D24
2024
14617
20,314
19.088
24.828
3L705
45.142
14.110
17.004
17.245
20.782
31,355
37,786
1.376
4393
1755
859
4,131
14
9.762
Q123
5,tM9
3.043
9,180
50,837
92.431
dl Staff costs. trustee rgmunoration and expenses
The average number of persons direcuy employed during the yearand their salary ar￿ wage costs
are set out below. Pension costs are allocated to activitEs in proportK)n to the related staffi.ng costs
incurred and are wholty charged to UnreSlr￿ted funds.
Staff costs:
2025
2024
Wages and salaries
So(ual securtty costs
Der￿ed contribution pension costs
332,331
22,349
18,952
373,632
310,652
17,127
13,529
341,308
staff numb•rs:
The monthW average number of persons linduding senior management team) employed by the
charity was 17{2024.181-
The total employee benefrts ofthe key rronagement personnel of the Charity were £65.471 (2024..
£62.025)
Trustee Remuneration
No remuneration, directly or indirectly out of the funds of the thaty. was paid or payab￿ for th8
year to any Trustee of WllcwJghbnd9e Garden Trust Ltd or to any person or person5 known lo be
connected with any of them other than expenses of £1.571 12024. £1.620} were reimbursed to one
trustee during the year in his role as a voluntser of Ihe Wlloughbridge Garden Trust.
16

illoughbridge Gard8n Trust
Notes to the Accounts (continued)
for the year ended 31 December 2025
7.Charltable Activitie6
2025
2024
G8rdenErs' wage costs
Gale wage costs
Dwect garden expErKliture
D¥ect educatK)nal costs
Depreciatv)n
Support & gobErnar￿e costs aljcated
162,458
17,475
48,371
1.410
152.865
15.691
37203
1.052
22,411
41.594
270,816
301,694
8.Raising Funds
Tea room purchaw and wage costs
Gift room purchases and wage costs
Plants for resale
Depreciath'on
Support & governance costs all1xat￿l
204,782
34.682
10,988
12,369
58,716
321.537
170,414
36,593
8,423
9,858
5D,837
276,125
.Tan9ible fixed a$s8ts
Freehold interest in
land and buildings
Plant and
machinery
Total
At 31 December2024
Addriions
Disposals
At 31 December 2025
663210 .
110.620
125.409
14.648
4.3101
135,747
788,619
125.268
14,3101
909,577
n3M30
Depreciation
At 31 December 2024
Charge for year
On disposals
At 31 December 2025
372.105
23.010
87.114
13.299
4.310
96.103
459,219
36,309
4,3101
491,218
395.115
Net book value:
At 31 December 2025
378.71S
39.644
418,359
At 31 December 2024
291.105
38.295
329.400
All tsngible fixed assets are held by the charity for its own use on acttvilies and furtherance of its,
objectives. The Trustee does not consider rt practcable lo quantsfy any differerKe be￿een the net
bwk value of its land and buildings and the market value.
17

Willoughbridge Garden Trust
Notes to the Accounts {continued)
for the year ended 31 December 2025
10. Investments and cash
Realised
Unrealised
Market value at 31 DeCeM￿r 2025
Cash
Total
4,864
21,761
513.121
3.962
517.083
11.903
528,068
3.596
531,664
Represented by.
Fixed interest
Investment funds
Cash
20,507
7.561
3.596
513,121
3.962
517,083
492,631
4.452
531,664
448,390
83,274
Historiral ¢o$t at 31 December 2025
Unreatised investment gains at
31 December 2025
Matorial investments, representing in
excess of 5% of the portfolio value are:
Castlefiekj Risk Management General fund
Castlefiekl Thoughtful Giowth PorttofK) fund
56.483
446.400
11. Stock
%125
2024
Tea room stock.
Grft room stock
Plarrts
3.1)00
11,1)00
200
14200
3,0
11,500
14,500
12. Debtors
2025
2024
Prepayments
Olhw debtor$
7.485
3.847
11,332
5,445
3,455
8.90D
18.

Willoughbridge Garden Trust
Notss to the Accounts (continued)
for the year ended 31 Dgcember 2025
13. Credltors
2024
Trade Creditors
Tayation aKI sccial security
AccrLds
Deferred 1￿c￿TE .
6.961
9.796
4.1
4,050
7,460
6,785
2,628
145 50 923
Deferr￿1 Ir￿￿ at LEginnir¥J irf year
Resource5 deferred in perirKI
AnK)unts rekased fr(￿ preMOUS Fwityj
Deferred IrKcffle at end of year
32.628
31.119
28,236
32.628
Deferred income for the peri(Kl includes membership subscriptions paid for the following calendar year.
deposits lor wedding bookings and advance ticket sales for various events.
14. hlovorn¢nt in fvnds
' Balance at Incoming
Resourc05 Gainsl
Balance at
1 January resources expended on
31 DecembeT
2025
investments 2025
Unrestrictsd funds
Do￿thY Clive Garden
680.924
575.253
(594.5411
26,625
688.261
Dgsignated fund5
MainlenanGe Fu
Strategic Developmnent Fund
Education Development Fund
Total unrostrlcted funds
50.000
98.364
16.525
845.813
{5.076)
16.595)
3.200
{609.412)
44,924
91,769
13,325
838.279
$75,253
26.625
Restricted funds
Awards for All
Tractor shed-Garfield Weston
GlaSs￿lSe- Royal Botanical
Jean Masters Dog Sheker
HLF Emergency Funding
Olwen Mcpherson Trust
Upgrade DrNe
Funds Undef£5,0
Total restri¢tod fund$
25.657
25,657
12,341
45,960
36,190
13.515
SJ,575
38.427
532
20,208
5.150
621
129.088
{4,234)
14,6151
12,237)
15321
14,2801
I3￿)
621
{13.819
15,928
4,850
1,337
142,263
1.337
26.994
Total funds
974,901
601247
{623.231
26.625
980.542
19

Willoughbridge Garden Trust
Notes to the Accounts (continued)
for the year ended 31 December 2025
Balance at In¢(Thlng Resources Galnsl
1 January resources expended (losses) on
2024
knvestments
Transfern Balance at
31 D￿Mbe
2024
Unr8strlctad funds
Dorothy CINe Garden
625.313
575.651
{518,6751
11.￿3
{13,268)
680,924
D8slgnat8d funds
Maintenance Fund
SITalegK Devel4)menl Fund
Education Development Fund
Total unrestricted funds
,000
98,364
12,000
785,677
50,OCM)
98.364
16,525
845.813
19,4751
(528,1501
14,OCKJ
732
575.651
11.￿3
Restrict￿ funds .
Tr￿lor shed-GarfiebJ Weston
Glasshou$e- Royal Botanical
Jean Masters fkng Shelter
HLF Emergency Fundi
Olwen mCph￿S0n Trust
Upgrade Drive
Funds Under £5,000
Total rostrlcted funds
14,809
55,190
11.2341
14,6151
14.4901
11.C117)
14,2801
13001
12,865
118.7911
13,575
50,575
38,427
532
20,208
5,150
621
129.088
42.917
24,488
5,450
2,026
103.502
2,192
45.109
732
17321
Totsl funds
889.179
620,760
1546.941}
974,901
Fund Descriptions
Unrestricted Funds
General Funds
Free reserves amounted to approximately £386.000 on 31 De￿mber 2025. These are held principally
as an income generation fvnd with the obJ"ective of realising a sU￿ent return of capital and income to
enable the Trust to operate at an approximate break-even wsition. This PDlicy over the last ten-year
period achieved this object've.
Designaied Funds
Maintsnanco Fund
To cover the costs of major wairs arKI reno¥atian5 to building5 an(J equipment
Strategic D8velopment Fund
This has been set up to earmark funds for the ongoing development and 8xlension of the garden.
Educational Development Fund
To enable the further development and extensh)n of th8 educat￿ prc*Jramme and to cover the
associated costs incurred.
20

Willoughbridgo Garden Trust
Notss to the Accounts (continued)
for the year ended 31 December 2025
Purposes of Significant Regtrkted Funds
Tractor Shed
Funded by the Garfield Weston Trust1£25.Cw)O) This enab￿d the corstruction ofa purpose-built facility
ftir machinery and twls and the demolition and redevdopment of the garden on the old site.
Glasshouse
The glasshouse construction was mainty funded by Royal Botan￿1 and Hoitultural s￿Iety of
Manchester and the Northem Countles £100.OW. the friends of the fkirothy Clive Garden and the
Iliam Dean Environment Trust
Olwen McPherson Trust
Tris grant is to fund the construdion of a wooden buildirvJ ts'lhe exhibition of bees and related
educational actiwties.
Upgrade Drfve Project
Part funded by The Friends of the Dorothy Clive Garden.
Jean Mastets Dog Shelter
This was a personal donation to fvnd the construction ofan outsKle shelter where dog owners Gan srt
with their pets.
Moving ForwardlAwards for All
Monies raised to fund plant and fully develop new land acquired in 2￿5.
15. Analysls of net assets by ￿nd
2025
Unr6stri¢tad
funds
301,853
517,083
83,488
(64,145}
83B,279
2025
Restricted
funds
116,5C6
2025
Totsl
funds
418,359
517,083
109.245
(64,145}
980,542
Fixed assets
Investments
Currenl assets
Current liabilitses
25,757
142.263
2024
Unrestrictod
funds
2(KJ.312
531,664
164,760
50,9231
845,813
2024
Restrictsd
funds
129,088
2024
Total
funds
329,4
531,664
164,760
50,923
974,901
Fixed assets
Investments
Current assets
CLJrrent liabilities
129,088
21

Willoughbridge Garden Trust
Notes to Ihe Accounts (continued)
for the year ended 31 December 2025
16. Roconclllatlon of net èxpendliure to nat cash Inflow from 0￿ratIng a¢tlvltl¢s
2024
N•t incomel(expenditurel for the reporting period
{as per tho Statement of financial activities)
(20.984)
73,819
Adjusknents for.
Depreciatun charges
DNidends. interest and ￿nts from inveslmerrts
I1r￿reaseYdecrease in stocks
Ilncreaselldecrease in debtors
In¢￿ase1[decre8sel in creditors
Net cash prowded by operatiThJ aclivities
36.309
113,798)
32,270
16.5341
2,250
28
1.579
103.412
12,4321
13.222
11617
Analysis of cash and cash equiyalents
2024
Cash in hand
83,713
83,713
141.360
141,360
17. Independent ExamineVs remunerallon
The independent examine¢s fee is £800 {2024: £800).
18. Related Party Transactions
There We￿ no related parties, payments in the year.
The total amount ofdonations received fromtrustees ofwlloughbridge Garden Trust Limited orother
related parties lor the period was £1,28012024- £1.5101-
19. Financial Commitm&nts
The chaiity had comtnitted purGhases at 31 De{￿mber 2025 of £nil12024.. £nil).
20. Legal Status of tho Charity
The Willoughbridge Garden TTUSt is an unincorporated charity. regisiered with the Charity
Commission for England and Wales and o)nstituted by a conveyance and deed dated 12 April
1958, a supplemental deed dated 11 November 1958 as nK*Jified by a Scheme ofthe Secretary
of State for Education and Science dated 8 June 1965 and by sChen￿s of Charity
Commissioners dated 11 August 1993 and 17 March 1998.
The address of the registered office i8 given in the charty information on page 2 of these
fin8ncial staleinents. The nature of the chari￿s operab.ons and principal actNities are described
in the trustee's report on pages 64 of these financial statements and in the curator's report on
pages 3-5.