2021-03-31-accounts

BIRMINGHAM BOTANICALAND HORTICULTURAL SOCIEfY LTD ANNUAL REPORT AND ACCOUNTS 2021

Registered Office Birmingham Botanical Gardens & Glasshouses Westbourne Road Edgbaston Birmingham B15 3TR Telephone: Emall: [phone] [e-mail] A dlverse botunlcal world that enhunces ull our Ilves Our mlsslon Is to support plant blodiversity and on understonding oAits Importance to the natural envlronment through conservollon, educallon, engagement, ond enjoyment. Help us to pmtsrt the ri¢h stientifi¢ herltage of Bimiingham's Botanical Gardens ond shore In our discovery OA the botanlcal world.

THE BOTANICAL GARDENS, STAFF AT 31 MARCH 2021 Management Team Chief Executive and Curator J. Wheeler Flnance Manager M. Purcell Development Director E.Frostick Education Manager J. Jarvis Maintenance Manager M. Taylor Marketing Manager K. Hill Retail Supervisor Y. McLaren Head Gardener W. Williams Senior Horticulturist Supervisor (External) G. Veronese Flnance K.Kang Horticulture L. Belcher E. Adams B. Taylor R. Holland C. Howell M. Padbury Malntenance D. Husselbee J. McFarlane V. Jone5 J. Harris S. Husselbee Educatlon V. Weston A. Braund R. Carless D. Winston Retail and Receptlon A. Humphries A. Begum E. Savage S. Meese M. Turner J. Cartwright L. Neate H. Bird F. Begum

BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIE￿ LIMITED Report of the Trustees for the year ended 31 March 2021 The Trustees are pleased to present their Report together with the financial statements of the Charity for the year ended 31 March 2021. Reference and admlnistrative details Charity number- 528981 Company number- 248827 Registered office.. Birmingham Botanical & Horticultural Society Ltd Westbourne Road Edgbaston Birmingham B15 3TR General Commlttee (Trustees of the Society) Mr M. A. Liberson (Chairman) Mr V. A. Aspland (Retired 7September 20211 Dr B.S.C. Leadbeater (Retired 7 September 2021) Mr P. H.White Ivice Chairman) Mrj. R. Taylor MrA. Sharma Mr H. Kang Mr D. Share Mrs C. Lucas Mr. J Brown Mrs. C. Clutton-Brock Miss. A. Varma Mrs F. Taylor Mr. R. Macpherson Ms. D. Wardle Ms. F. Lawal-Fatukasi Miss. R. McAllister Ms. P. Smith Miss. S. Leung (Resigned 25 October 20211 (Resigned 27 July 20201 (Appointed 28 October 20191 (Appointed 29 June 20201 (Treasurerl (Appointed 28 June 20211 (Appointed 28 June 20211 (Appointed 28 June 2021 (Secretaryl (Appointed 26 July 20211 IAppointed 26 July 20211 (Appointed 26 july 20211 th (Appointed 27 September 20211 th (Appointed 27 September 20211 In accordance with the Articles of Association, J. Brown. C. Clutton-Brock, J. Taylor, A. Sharma, D. Wardle, F. Taylor, A. Varma, R. Macpherson, R. McAllister, F. Lawal-Fatukasi, P. Smith and S. Leung retire and being eligible, offer themselves for re-election.

BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trustees for the year ended 31 March 2021 Other Cornmlttees and thelr Chalrperson at 31 March 2021 Development Committee: Mr P. H. White Education Committee: Miss H. Leung Finance Committee: Miss A. Varma Horkncultural Committee- Mr D. Share Operations Committee: Mr J.R. Taylor Blrmlngham Botanlcal Gardens {Enterprlses) Ltd Chalrnian: Mr M.A. Liberson The Friends of Blrmlngham Botanical Gardens Chairman: Mrs C, autton-Brock Auditor Mazars LLP First Floor Two CharnberSain Square Birmingham B3 3AX Bankers National Westminster Bank 36, Harborne Road, Edgbaston B15 3BS Structure Governance and Management Governing DocvrneTrt Birmingham Botanical and Horticultural Society Limited {also referred to as the Birmingham Botanical Gardens) is a company lirnited by guarantee governed by its Memorandum and Articles of Association. It is a Charity registered wlth the Charity Commission. The Trustees have had regard to the Charity Commi55i0n'5 guidance on public benefit. Trustees and organisation Trustees are appointed on recommendation to the Board based on the contribution they an make to the Charity with the skills they possess. Trustees receive an induction programme on appointment with periodic updates on Trustee responsibilities.

BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trustees for the year ended 31 March 2021 The Board of Trustees, which can have up to 18 members, administers the Charity. The Board meets up to 10 times a year and there are sub committees coverlng development, education, finance, horticulture and operations which meet regularly. Related partles The Charity has a wholly owned subsidiary, Birmingham Botanical Gardens (Enterprises) Limited which was established to operate the retsil and other commercial activities of the Society and gift aids its profits to the Charity. Public benefit TheTrustees have considered the Charity Commission's requirement in respect of Public Benefit. In their view the Charity meets, in full, the criteria to satisfy the test. Risk management The Trustees have a risk management strategy which comprises: The annual review of risks the Charity might face. The establishment of sy5tem5 and procedures to mitigate such risks. The implementation of procedures designed to minimize any potential 5mpact on the Charity should those risk5 materialise. The Risk Managernent Policy is contained within the Chariws Corporate Governance Document. Trustees have identified the following main risks to the Charity: Molntenonce ol pmperty.. The Gardens employ professional advisors to carry out annual inspectlons. Froud.. The Gardens have in place effective controls and procedures with regards to payments of invoices and handling of cash. A Fraud policy is also contained within our employee handbook. Cash Flow.. The Gardens operate tight budgetary controls internally. Management accounts and twelve month rolling cash flow projections are reviewed regularly during the Trustees board meeting5. A reserves policy of 3 months normal operating costs is also in place. Reduced income due to COVID-19.. The Garden5 are frequently monitoring cash flows and projettions and adjusting budgets accordingly. The furlough scheme is being utilised. Applications for grants have been successful and are ongoing.

BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIEfY UMITED Report of the Trustees for the year ended 31 March 2021 Cyber Attack.. The Gardens employ professional IT support to ensure the security of our IT systems and the information stored within these systems 15 kept in accordance with the requirements of GDPR. Extreme Weother.. The Gardens have policies and risk assessments in place to safeguard visitors and staff during extreme weather events. Trustees Meetlngs TheTrustees' record of attendance at meetings of the General Committee is stated below: Attendances Ellglble to Attend Mr M. A. Liberson Mr V, A. Aspland Dr 8.S.C. Leadbeater Mr P, H. White Mrj. R. Taylor MrA. 5harma Mr H. Kang Mr D. Share Mrs C. Lucas Mrj. Brown Mrs C. Clutton-Brock Remuneration Trustees of the Charity work on a voluntary ba515 and do not receive remuneration, Pay and remuneration of the charit￿5 key management personnel is reviewed and set annually in line with market norms where the charitws resources permit. Insurance The Charity holds all insurances required by law, including Trustees Liability Insurance.

BIRMINGHAM BOTANICALAND HORTICULTURAL SOCIEtY LIMITED Report of the Trustees fw the year ended 31 March 2021 Alms and objectlves The aims of the Charity are: To further public education in botany, horticulture and zoology and provide facilities for research. To maintain and operate the Birmingham Botanical Gardens and Glasshouses for the above purpose and for the recreation of the public. The Charivs objectives continue to be to rnaintain the Gardens at Westbourne Road, Edgba5ton to an outstanding quality and to continue to develop them by introducing new and innovative features for education and recreation. The CharitV5 educational programmes Include education for schools, higher education provision with Birmin8ham Metropolitan Colle8e from our purpose built Study Centre, horticultural apprenticeships and leisure learning courses. The Charitws horticultural activities concentrate on maintaining and developing the Gardens and Glasshouses and encompass both conservation and interpretation for the pleasure of the public and for educational purposes. In setting our objectives and planning our activitie5. the Charity has given carefully considered the Charity Commissioners. general guidance on public benefit. The Charity has a policy that acce55 to our facilities and education should be available to those who cannot afford to be members or pay the full admission price, Residents of Birmingham who have a pa5SPOrt to leisure pay a concessionary rate. This rate is available to those who have severe mental or physical disabilities. Children are a150 given a reduced admission price. The Charity, its commeraal subsidiary and sub-contractors operate commercial activities such as banqueting and conferencing from purpose-built suites within the Gardens. These activities make a significant financlal contributlon to the Soclety annually. Volunteers are vital to the successful operation of the Charity. The Charity receives a substantial input of volunteer assistance in all aspects of running the Gardens for which we are extremely grateful.

BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIEfY LIMITED Report of the Trustees for the year ended 31 March 2021 STRATEGIC REPORT Overview of the year We report below the key achievements durlng the year ended 31 March 2021 In pursuance of our Charitws aims and objertive5. Horticulturally, our highlight was the succe55ful delivery of our new Urban Garden projett. a stunning new feature in cutting edge contemporary style designed by Martyn Wilson. Part funded by Blrmlngham donors, our newest garden aims to provide our visitors with inspiration for 'growing your own,, however small the space you have to grow in. When we were planning our new attraction, we never dreamt how relevant its message would be for a city in which our Gardens were closed, and the majority of our audience were confined to their own homes by lockdown. We know that 2020 was the year when many rediscovered the joy of gardening and we are delighted that our new garden will be of great value in teaching our visitors how to grow plants in gardens much smaller than our own. Our hortlcultural team deserve great Credit for continuing to care for our plant collections despite the frustration of furlough separating them from their beloved plants. We even managed to complete planting of many new specimen plants in our Alan Klng Alpine Garden and surrounding Mediterranean Flora themed areas. The swift return to our usual high Standards of plant display, customer service and site maintenance on our re-opening after lockdown demonstrates our staff teams, enthusiastic response to the requirement for us to ready our Gardens for opening at very short notice. In these effort5. we welcomed the support of a new horticultural trainee at the gardens. It Is e55ential for our horticultural team to work with trainees and pass on knowledge and passion to future generations. Educationally, much of our usual business was suspended due to the pandemic and our schools programme enjoyed its first 'fallovl year for many decades. We made the most of the opportunities open to us. continuing to work with Birmingham Metropolitan College, to prepare new vi51tor interpretation, especially for our Urban Garden and rnost importantly, to use the funds we have secured to support our Educational Charity through the recent emergency to develop a new Education Strategy to guide us in the years ahead. We were very pleased to see demand for school visit5 to the Gardens return stronglytowards the end of our financial yèar, reflerted in the high number of advance bookings for the Summer term. We are very optimistic for the year ahead.

BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trustees for the year ended 31 March 2021 Financlally, lockdown and temporary closure meant our charity faced the abrupt termination of some of our most important income streams, losing almost 100% of our usual revenues from caterln8 and educatlon and nearly 50% of our income from visitor admissions. Despite this, our Charity achieved the extraordinary feat of net incoming resources of £140,962, a p051tive resultfor the fourth year running and a 42% Increase on Sast yearfs surplus. We are very grateful for the financial support we have received from central and regional government throughout the crisi5, and we have made the best use of these opportunities, supporting and retaining our rnuch valued staff, making investments in new software systems to optimise our business performance and developing new business strategies and planning for the future as we recover from the extraordinary trading condition5 of the pandemic. We are also hugely grateful for a substantial legacy received from a private benefactor at the beginning of the year which provlded much needed financial support and peace of mind, enabling us to plan confidently for brighter times ahead. Our fundraising efforts met with great success, receiving an invariably positive response frorn those to whom we applied for help. Credlt belongs to our Development Director whose dedication. skill and hard work throughout the year secured us fundin& vital external expertise from partners including the National Trust and other consultant partners and delivered a new vision for our Gardens which will inspire and power our ambitious plans for the future Improvement and development of our Charity. Many will benefit from these activities in the year5 to come. A particular highlight has been funding of the restoration of our listed Bandstand which has been all the more appreciated by our visitors as a venue for outdoor entertainment. Our Charitls performance In the past year has been nothing short of remarkable. We have proved our resilience and our worth. Our remaining open throughout much of the year has been hugely appreciated by our visitors, many of whom have remarked on the lifeline to mental and physical health and wellbeing our Gardens have been through some of the darkest days of thelr Ilves. In return, we need your help. We care for one of the m05t significant botanical gardens in the UK. But we cannot do this alone. Our glasshouses require urgent and major repair. We are developing a Major Project Plan to develop our Gardens into the first-class visitor destination and local community resource you deserve, a centre for horticultural excellence and an oasis of shared green space in the heart of Birmingham. We know you share our appreciation of the importance of nature, conserwdtion, 5UStainability, and the vital role our living environment will play in dealing with the mounting challenge of climate change. Your io

BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIEfY LIMITED Report of the Trustees for the year ended 31 March 2021 support is vital to the success of our forthcoming major appeal. We look forward to sharing our vision for the future of our Gardens with you soon. Hortlculture Like most Birmingham Botanical Garden staff, the Horticultural Team were all placed on furlough. Only two horticulturali5ts worked in the garden5 each day. with only essential duties possible: daily watering of the four display gla55house5, the Plant Sales area, the nursery and any newly planted plants around the gardens. Nevertheless, during April and May, planting was completed In the new Alan Kln£ Alplne Garden. Hundreds of different alpine specie5 needed to be watered regularly during the hot, dry spring. Improvements were also made in the Fern Garden with a variety of ferns, woodland plants and tender herbaceous species. A beautiful engraved wooden sign was made by Chris Howell and placed by the southern entrance. The order for surnmer bedding plants was cancelled by our supplier. With some bedding plants raised from seed at the Garden5, supplemented by pelargonium5 purchased with the help of Darren Share and Birmingham City Council, our horticulturalists still provided attractive summer bedding schemes. On return to work in mid-june. the large backlog of routine maintenance of the Gardens was tackled with vigour by our horticulturalists with the invaluable support of our volunteers and in July dahlias and catti were planted on the Loudon Terrace. During the summer, buildlng work started on our new Urban Garden. It was designed by Martyn Wilson and constructed by J350n Grubb. This was then planted with winter growing herbs, fruit and vegetable5 for the cooler months. This area gives inspiration for 'growing your own, on balconies and in small gardens, In the autumn, we welcorned a new horticultural trainee at BBG. It is essential for the horticultural team to work wwth trainees and pas5 on knowledge and pa55ion for future generations. Planting of the new Mediterranean Border in the Alan King Alpine Garden was begun in autumn. It will demonstrate the transition to the Southern European climate. A range of bulbs was planted in the Alpine Meadow area, and the annual display began with dwarf narcissus species in February 2021. Following government guidelines, all of the glasshouses were closed in autumn 2020 and they were not reopened until May 2021.

BIRMINGHAM BOTANICALAND HORTICULTURAL SQCIEfY LIMITED Report of the Trustees for the year ended 31 March 2021 Scented wlnter shrubs, such as Hc7momelis (witch hazel), Daphne and Sarcococct7 (Christmas box), together with a range of winter-flowering bulbs were a joy to winter visitors, desperate to get out of their homes for fresh air, exercise and mental wellbeing. The horticultur31 staff responded splendidly to the severe challenges posed by lockdowns and were able to maintain the gardens as a pleasant and safe place to be, giving our members and visitors an invaluable respite from the stresses of the pandemic. The Board has been undergoing a review in accordance with good practice. Two of our Trustees Vic Aspland and Barry Leadbeater have between them amassed a quarter of a century of service. We are very sorry that they must leave the board at the September 2021 AGM. They have each made generous contributions with their time as chair5 of our Horticulture and Education departments respectively and we thankthem immensely. Educatlon Schools. Programme Due to the COVID-19 pandemic, only two educational groups visited the Gardens during the reporting period. A class of 30 year six pupils visited from Gloucester in September and took advantage of the two teaching sessions for £10 offer. A home-educated group from Wa15all vlslted in October, bringing 12 nine to fourteen-year olds. Educatlon Staff, Volunteers and Work Experlence Students Education Manager, Jame5 Jarvis, ha5 been on furlough for 90% of his salaried hours due to the reduction in educational visits. All other Education staff have been f urloughed for lOO% of their hours. Education currently has two volunteers, who wish to continue once educational visit numbers increase. Thelr commitment and dedication to the Gardens is greatly appreciated. Three new volunteer applications have been submitted during the reporting period. They have been informed that they will be welcome to volunteer wlth us once educatlonal visit numbers increase. Anlma15 Unfortunately, poison dart frogs, Kambo and Rana, and giant millipedes. Spiro and Spartacus, all passed away this year. No further animals will be acquired until educational visit numbers increase. All animal care plans and risk assessments are reviewed and updated regularly. Lelsure Learning There were three Photography courses in progress when the first national lockdown 12

BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIEfY LIMITED Report of the Trustees for the year ended 31 March 2021 commenced in March 2020, which had to be postponed. These courses completed in October, when 12 ofthe original 19 participants attended. No other leisure learning course5 have run during the reporting period, however these are planned to recommence a5 soon as restrictions allow. There have been many enquiries and much interest expressed about future course5. Blrmlngham Metropolltan College {BMet) / Study Centre The Garden5 Still maintains a mutually beneficial agreement with Bmet, where they use the Study Centre to offer a range of full-time, part-tlme and short course programmes and apprenticeship5 at the Gardens including horticulture, conservation and floristry. Due to the pandemic, the proposed trial where Education use the Study Centre for teaching two days-a-week has not been possible Flnance The Gardensfinished the financial year with net incoming resource5 of £141,000. A positive result for the fourth year running and 42% increased on last year's £99,000. Despite our greatly reduced income in most areas of the Charlty, we benefited from various COVID-19 related grants and a large legacy that gave the Gardens some stability during these difficult time5. Total income decreased by 2% and total costs decreased by 5%. We receÉved no catering income due to restrictions on trading during the pandemic and management charges to catering for the whole ye3rwere waivered. It was also agreed that an amount of £IOO,000 will be refunded to the caterers over the next 4 years and the whole amount is provided for in the 2020121 accounts. Admission nurnber5 were 47% down on last year and no events were held during 2020/21. There was an 8% reduttion in Membership numbers compared to last year with there being 4.467 members at year end. Don3tion5 received totalled £904,200 IE180,300 prior year), wlth £350,100 of these being restricted. Included in donations income are legacies of £505,000. Capital expenditure amounted to £70,900 and included Spend on the Urban Garden Project and the Bandstand. The number of employees dropped from 39 to 32. 13

BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trustees for the year ended 31 March 2021 KPI'S 2021 -£27,154 -69% -£180.194 458% 2020 £481,293 81% £173.738 29% Enterprises Gross Loss/Profit £ Enterprises Gross Loss/Profit % Enterprises Net L055/Profit £ Enterprises Net Loss/Profit % Grou Current Ratio Fundralsing As an independent charity, BBG receives no regular public funding but relies on income it can generate, grants it can secure. memberships, donations from trusts, and philanthropi gifts from individuals who want to ensure the Gardens is preserved and accessible for everyone now and forfuture generations. All 5UPPOrt is greatly appreciated and delivers public benefits and enables BBG to care for one of the most significant botanical gardens in the UK. BBG is registered with the Fundraising Regulator, the regulatory body for charitable fundraising with fundraising carried out in accordance wlth the Code of Fundraising Practi￿. The Development Director, Elizabeth Frostick, is a Member of the Chartered Institute of Fundraising. All fundraising was carried out by the chariws in-house Development Director. Fundraising from individuals is currently limited by systems and capacity. We have commissioned some work with an external fundralsln8 consultancy to help support content of trust applications, all aspects of which are approved. The charity voluntarily subscribes to the Fundraising Regulator and continue5 to ensure adherence to the Regulato¢s Code of Fundraising Practice. The charity received no complaints about its fundraising work durin8 the year. BBG places the value of 'respecY at the heart of It5 Fundra15ing and informs the day-to-day work of the charity. This approach ensures that in our approach in ourfundraising work we will treat current and potential donors with respect, being polite and honest, avoiding being overly aggressive, and being especially careful not to take advantage of donors in vulnerable clrcumstances. The Cultural Recovery Fund (CRF) and the Natlonal Lottery Herlta£e Fund This pandemic has highlighted the importance of nature and green spaces to people and the critical role botanical gardens play in conserving plants and increasing public understanding of plant biodiversity. Despite the huge challenges posed by COVID-19, restrictions, operational and trading disruption, we have been able to progre55 fundralsinE and work in developing plans for the long-term future of the Gardens-and in completing some special projects within the Gardens now. 14

BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trustees for the year ended 31 March 2021 We are pleased to report that BBG was successful in obtaining two vital grants from the National Lottery Heritage Fund, the first grant for 20 years. The Emergency Heritage grant of £56,iN)O supported front- line work duringthe period of closure, the second grant of £188,000 from their Cultural Recovery Fund, has helped strengthen core business Infrastructure with new ticketing and financial 5y5tems, fundraising, marketing, and business planning. It also enabled BBG'S landmark partnership with the National Trust (supported by the GBSLEPI to continue, as we finalise plans for development and investment and a Stage I Heritage Lottery Application. Capltal Development Birmingham Botanical Gardens cares for one of the most 5ignific3nt botanical gardens in the UK. But the fact remains that the Gardens and Glasshouses require major investment quite urgently. The operation requires investment to meet contemporary visitor expectations and to enable it to succeed, A Major Project Plan for the Gardens and Gl3sshouse5 is In preporation to enable us to develop as a first-class visitor destination and local community resource, a centre for horticultural excellence and green space in the heart of Birmingham. Our vision resonates with a shared importance of nature and green spaces to people and the critical role botanical gardens can play In conservlng plants and increasing public understanding of them, especially in our cities and urban areas. The Major Capital Project will form the substance of a Stage l Application to the National Lottery Heritage Fund next year and will form the substance of a major appeal. Bandstand Projert We are delighted to report the completion of the restoration of the bandstand, thanks to over £IOO,000 raised from trusts, foundations, and individual supporters. The spectacular Grade11 Listed Palm House and Bandstand were both designed by distinguished Birmingham architect, FB Osborn, and built in the early 1870s. Glass in the Palm House wa5 provided by the local Chance Brothers based in Smethwick, suppliers of glass to the Crystal Palace at the Great Exhibition of 1851 and Houses of Parliament11840-60). Extensive work has included reinstating some original features - includin8 the colour scheme - a5 well as restoring the roof and lead, timbers, brickwork, mouldings, gold finia15 and acoustic Screen, and some sympathetic adaptions, such as new steps. The bandstand is where Neville Chamberlain gave his first public speech as Prlme Mlnister In 1937 and was later used as an air raid shelter in the Second World War. We are especially grateful for the major donation from the Peter Sowerby Foundation after whom the Peter Sowerby Bandstand has been named. We also thank The Garfield Weston Foundation, GJW Turner Trust, 29th May 1961 Trust, Loppylugs & Barbara Morrlson Trust, The Feeney Trust, The Grirnmitt Trust. Limoges Trust. Geor8e Henry Collins Trust and the many supporters who have made individual donations. Thank you very much to each and everyone. The work was overseen by local conservation architect, Matt Vaughan, from Donald Insall Associates. They in turn commissioned specialist paint restoration company Crick-smith to 15

BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trustees for the year ended 31 March 2021 undertake historic paint analysis to understand how decorative schemes have evolved over the years. The examlnation revealed the bandstand had been redecorated up to 18 times during it5 history. The earliest and m05t significant scheme, dating back to 1874, identified two-tone treatment of dark blue/green with a dark red in lead-based oil paints - common during the Victorian era. This has informed the decorative scheme used in the bandstand's restoration. The project has included repairs which restored lost features - such as th diamond pattern Welsh slates and colour scheme as well as sympathetic adaption5 to make it accessible to the public, including the addition of Steps and adaption of the cast iron balustrade. This project would not have been possible without the expertise of a team of contractors and consultants, including Crick-smith, Mann Williams, PMP Consultants and contractors Reynolds Conservation, who together, have re-estsblished the bandstand's pride of place as a focal point at the Botanical Gardens. There are several other sponsorship opportunities available, which we will be exploring in the future. Volunteers Volunteers play a key role in delivering the Gardens, charitable objectives in all areas of our operations from the Board of Trustees to event car parking. While the pandemlc curtalled many of our volunteers, activities here at the Gardens during the year. their support has been continued to be critical in maintaining our National Collections of Bonsai and Cyclamen and we offer our Sincere thanks for all their efforts. Our volunteers have also been of huge asslstance in tidying and maintaining our Gardens afterthe depredations of lockdown and furlough, We would like to thank the following volunteers for all their hard work who have left our Gardens thi5 year: Abi Bain5, Simeon Banner, Chris Bolton, Amy Bunce, Stuart Carnpbell- Guest, Anne Francis, Jamie-Lee Grady, Lollie Horton. Thibaut Marechal and Nathan Phillips. New volunteers who have joined to a warm welcome during this year are Shanice Arkless, Sophia Brown, Jon Carter, Liz Jones, Craig Mackay, Lee McKenzie. and Shona Reid. We are very pleased to recognise the long service of our much valued volunteer Myra Watson who has volunteered for us for 30 years; an amazing milestone achievement. We look forward to welcomlng back all those volunteers who have supported us In the past. We are currently recruiting to take our volunteer programme to even greater 5ucce55 in the future. If you would like to take advantage of the unique opportunities we offer, please contact our Volunteer Manager Kim Hill- [e-mail] 16

BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY UMITED Report of the Trustees for the year ended 31 March 2021 Reserves Pollcy Adequate reserves are required for unexpeded costs and for future investment. The Charity has a policy of ensuring that cash or borrowin8 facilities are available to cover three months of normal expenditure. Freely available reserves of £699.390 will last for 9 months post year end. Normal operating expenditure excludes depreciation and restricted funds expenditure. At the year end the group held reserves to the value of £1,599,97712020: £1,459,015), of which £1,347,64012020: £1,223,569) were unrestritted. Future This year inevitably has been dominated bythe impact of COVID-19, lockdown, planning for gradual reopening and implementing rapid management changes to cope with the changin8 circumstances. However, the year has also been an opportunityto act strategically for the long term and to start Implementing the National Trusvs recommendations which they incorporated into a final report and outline business plan during the year. In doing this we have been immeasurably a55iSted with grant funding from the Cultural Recovery Fund and from unexpected le8acies which have enabled us to procure specialist consultancy advice. There is no doubt that COVID-19 has accelerated the change5 that were already beginning to take shape and that post-pandemic the Gardens, management infrastructure will be transformed with new CRM 50ftware- a first for the Gardens- which will link with our accounting and fundraising functions and vastly improve our effectiveness. It will also help us to better understand our vlsltors and members so that we can better serve their needs. As we enterthe new financlal year, we look forward to progressingthe next development stage. This will include firming up our development proposa15 through further option appraisal work and the appointment of business planning consultants who will test for viability. Once a robust plan has been agreed, we wlll be In a position to apply to the National Lottery Heritage Fund and other5 for major capital grant assistance required to restore the existing glasshouses, remove some adjacent buildings and introduce other5 to provide a transformational visitor experience. These proposals will reflect the Spirit of Place and Pmp05ition Statement developed with the National Trust. The Charity continues to recruit new Trustees, Staff and Volunteer5 to asslst us. For further detai15, please contact Jame5 Wheeler, or view the Gardens, website. www.birmin hambotanical ardens.or 17

BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCltrY LIMITED Report of thÈ Trustees for the year ended 31 March 2021 Trustee< responsibilities in relatlon to the financial statements Company law requires the Trustees to prepare financlal statements which give a true and fair view of the state of affairs of the Charity at the end of the financial year and of its surplus or deficit for the financial year. In doing so the Trustees are required to: Select Suitable accounting policies and then apply them consistently; Observe the methods and principals in the Charities SORP; Make sound judgments and estimates that are reasonable and prudent; State whether applicable UK accounting standard have been followed, subject to any material departures disclosed and explained in the financial statements; Prepare the financial statements on the going Concern basis unless it is inappropriate to assume that the Charity will continue in business, The Trustees are responsible for keeping proper accounting records which disc105e with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply wlth the Companles Act 2006. The Trustees are also responsible for safeguarding the assets of the Charity and for taking steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and linancial information included on the Charitvs webslte. Leglslation In the United Kingdom governing the preparation and dissemination of financial Statements rnay differ from legislation in other jurisdictions. Disclosure of Informatlon to the auditor SO far as each of the Trustees is aware, there is no relevant audit information as deftned in the Companies Att 2006 of which the companls auditor is unaware. and each of the Trustees has taken all the steps that they ought to have taken as Trustees to make themselves aware of any relevant audit information as defined and to establish that the Companvs auditor is aware of that information. Small Company Provision The Trustee5' report has been prepared in accordance with the provisions applicable to small companies underthe Companies Act 2006. 18

BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trustees for the year ended 31 March 2021 Auditors A resolution to appoint the auditors, Mazar5 LLP, will be proposed at the Annual General Meeting. On behalf of the Trustees. Martyn Liberson Chairman 25th October 2021 19

Independent audltorfs report to the members of Blrmln8ham Botanical and Hortfcullural Society Lirnited Opinlon We have audited the financial 5tatement5 of Birmingham Botanical and Horticultural Society Llmlted Ithe'Parent Charity'l and its subsidiary (the 'group'l forthe year ended 31 March 2021 which comprise the Consolidated Statement of Flnanclal Actlvltles, Consolldated and Charity Balance Sheets, Con501idated Statement of Cash Flows and notes to the financial statements, including a summary of significant accountin8 policies. The financial reporting framework that ha5 been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republlc of Ireland" (United Kingdom Generally Accepted Accounting Practice}. In our opinion, the financial statements.. give a true and fair view of the state of the Eroup's and of the Parent Chariws affairs a5 at 31 March 2021 and of the group's income and expenditure for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirements of the Companies Act 2006. Basls for oplnlon We condutted our audit in accordance with International Standards on Auditing {UKI115As (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our oplnion. Condusion5 relatlng to golng concern In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of accounting in the preparation of the financial statements 15 appropriate. 20

Independent audltorfs report to the members of Blrmingham Botanlcal and Horticultural Society Umlted (contlnued) Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively. may cast Significant doubt on the company's ability to continue as a Eolng concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect ta going concern are described in the relevant Sections of this report. Other information The other information comprises the information included in the annual report other than thè financial statements and our auditorfs report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements doe5 not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any forrn of a55urance conclusion thereon. In connection with our audit of the financial 5tatement5, our responsibility is to read the other information and, in doing so, consider whether the other information is materially incon515tent with the financial statements or our knowledge obtained In the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statement5 or a material mi55tatement of the other information. If, based on the work we have perforrned, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companles Act 2006 In our opinion, based on the work undertaken In the course of the audit: the information given in the Trustees, Report which includes the Directors, Report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and the Trustees, Report has been prepared in accordance wlth applicable legal requirements. 21

Independent auditorfs report to the member5 of Birmingham Botanlcal and Hortlcultural Soclety Umlted Icontlnued) Matters on whlth we are requlred to report by exception In light of the knowledge and understanding of the group and the Parent Charity and its environment obtained in the course of the audit, we have not Identified material misstatements in the Trustees, Report. We have nothing to report in respect of the following matters in relation to which the Companie5 Act 2006 requires US to report to you if, in our opinion.. adequate and proper accounting records have not been kept, or return5 adequate for our audit have not been received from branches not visited by us,. or The Parent Charity financial statements are not in agreement wlth the accounting records and returns,. or certain disc105ure5 of Trustee5' remuneration specific by law are not made; or we have not received all the inforrnation and explanation5 we require for our audlt; or the trustees were not entitled to prepare the financlal statements In accordance with the small companies regime and take advantage of the small companie5, exemption in preparing the Trustees, Report and from the requirement to prepare a Strategic Report. Responslbilitles of Trustees As explained rnore fully in the Trustees. responsibilities statement set out on page 12, the Trustee5 (who are also the directors of the Parent Charity for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they 8lve a true and falr view, and for such internal control as the Trustee5 determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparlng the financial statements, the Trustees are responsible for assessing the group's and the Parent Charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so. 22

Independent auditorfs report to the members of Blrmln8ham Botanlcal and Hortlcultural Soclety Llmited (continued) Audltorfs responslbllitles for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial Statements as a whole are free from materlal misstatement, whether due to fraud or error. and to issue an auditorfs report that includes our opinion. Reasonable assurance Is a hlgh level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered rnaterial if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basi5 of the financial statements. Irregularities, including fraud, are instances of non-compliance wlth laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. Based on our understanding of the group and the sector, we identified that the principal risks of non-compliance with laws and regulations related to the UK tax legislation, pensions legislation, employment regulation and health and safety regulation, anti-bribery, corruption and fraud, money laundering, non-compliance with implementation of government support schemes relating to COVID-19, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements, such as the Companie5 Act 2006. We evaluated the trustees, and managemenvs incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to posting manual journal entries to manipulate financial performance, inappropriately shifting the timing and basis of revenue recognition, management bias through judgements and assumptions in significant accounting e5tirnates, in particular in relation to fund accountin& and significant one-off or unusual transactions. Our audit procedures were designed to respond to those identified risks, including non- compliance with laws 2nd regulations (irregularities) and fraud that are material to the financial statements. Our audit procedures included but were not limited to: Discussing with the trustees and management their policies and procedures regarding compliance with laws and regulations.. Comrnunicating identified law5 and regulations throughout our engagement team and remaining alert to any indications of non-compliance throughout our audit- and 23

Independent auditorfs report to the members of Birrningham Botanical and Horticultural 5oclety Llmlted Icontlnued) Consldering the risk of acts by the company which were contrary to applicable laws and regulations, including fraud. Our audit procedures in relation to fraud included but were not limited to: Making enquiries of the trustees and management on whether they had knowledge of any actual, suspected or alleged f raud; Gaining an understanding of the internal contro15 e5tsbli5hed to mitigate risks related to fraud; Discussing amongst the engagement team the risks of fraud- and Addressing the risks of fraud through management override of controls by performing journal entry testing. There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detectFon of irregularities including fraud rests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls. A further description of our responsibilities for the audit of the financial statement5 15 located on the Financial Reporting Council's website at www.frc.or . auditorsres onsibilitie5. This description forms part of our auditorf5 report. Use of the audlt report This report is made solely to the companws members as a body in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the companV5 members those matter5 we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assurne responsibility to anyone other than the company and the compan￿5 members as a body for our audit work, for this report, or for the opinions we have formed.

Independent auditorfs report to the members of Birmingham Botanical and Hortlcultural Soclely Limited (continued} lan Holder (Senior Statutory Auditor) for and on behalf of Mazar5 LLP Chartered Accountants and Statutory Auditor First Floor Two Chamberlain Square Birmingham B3 3AX Date: Nov 23, 2021 25

Blrmingham Botsnical and Horticultural society Llmlted CONSOLIDATED STATEMENT OF FINANCIAL ACTivinES {Incorporatlng an Income and trxpendlture ¥¢¢ountl For the year ended 31 Marth 2021 Total Funds 2021 Total Fund5 2020 Unrestrlcted Restricted Fund Fund Notes Income and endowments from: Donations and legacies 554.114 350,105 904,219 180,264 Other tradin8 artivitie5: Banquetin# Suites Income from Garden Centre Other Income -82.928 122.257 173.313 -82.928 122,257 173,313 380,446 210,542 37.568 Investments 206 206 1.091 Charitable acllyltles: Gardens Education 415,736 34,749 415,736 34,749 638,912 149,047 other income 6,000 6,000 6,450 Totsl 1,223,447 350.105 1.573,552 1,6114.320 Empendlture (￿. Raising funds Fund raising Banquetlng suite5 Garden Centre 41,219 24,493 192.992 41.219 24.493 192.992 37.038 136,314 270,640 Charltable actlvltles Garden5 Education PrOfe￿lO￿al and related fees 653,170 155.169 32.333 333,214 986.385 155.169 32.333 823,495 173,050 64.409 Total 1,099,376 333.214 1 2.591 Net Sncomlng resources 124,070 16,891 140,962 99.374 Fund balances brought forward 1221,569 235,446 1,459.015 1,359.643 Fund balances carried ftrnwdrd 1,347,639 252.337 1,599,977 IA59.017 The Group'5 income and expenditure all related to continuing operations. There were no reco8nised gains or losses other than the result for the Year. 26

Birmlngham Botanlcal and Horticultwal Soclety Llmlted Year Ended March 2021 Balance Sheet at 31 March 2021 Company no. 248827 Group Company 2021 2020 2021 2020 Notes Ixed Assets Tangible Assets Investments io li 875,968 967.823 875.968 967,823 875,968 967.823 875,970 967.8Z5 Current Assets Stock Debtors Cash at bank and in hand 12 13 34,463 355,835 797,868 1.188.166 35,219 224,783 356,542 462.502 773,931 722,504 1,130,473 338,838 327,923 666,761 Creditors: amounts falling due wlthln one year 14 389,1571 1231.3101 1236,272) 1185,570) Net Current Assets 799,009 491,194 894,201 481,191 Credltors: amounts falllng due after one year 14 75,0(K) Net Assets 1.599,977 1,459,016 1,770,171 IA49,016 Financed By: Restricted Funds Unrestricted Funds Is 252,336 1.347.640 235,446 1.223,569 252,336 235,446 1,517,835 1,213,569 1,599,977 1.459.016 1,770,171 1.449.016 The Charity has taken advantage of Section 408 of the Companles Act 2006 and paragraph 397 of the SORP and has not included a separate Statement of Financial Activities in these financial statements. The Statement of Financial Activities on page 26 include £1,534,17412020: £1,013,136) of income and £1,213.1)0812020- £1.087.5021 of expenditure relating to the charity. These financial statements were approved and authorised for issue by the Trustees and signed on their behatf by M. A. Liberson Director 25 October 2021 P. White Director 25 October 2021 27

Birmingham Botanical and Hortlcultural Society Limited Notes to the Flnandal Statements For the year ended 31 March 2021 Consolidated Cash flow Ststement A. Cash Inflow from Operating Actlvltles Group 2021 Group 2020 Net Incoming Resources for the Year 140.962 99.372 Depreciation Investment Income Decrease/llncreasel in Stock Decreèselllncreasel In Debtors IDecreasel/lncrease in Creditors 162,793 12061 756 1131.0521 157,847 143,910 11.0911 2.788 135.610} 56,783 Cash Inflow from Operatlng Artlvltles 331.100 266,152 Charltable Company Infomiatlon Birmingham Botanical and Horticultural Society Limited (incorporated in England and Wales). registered number 248827, a company limited by guarantee, aims to further public education in botany, horticulture and zoology and provide facilities for research and to maintain and operate the Birmingham Botanical Gardens and Glasshouses for the above purpose and for the recreation of the public. The company registered office 15: Birmingham Botanical and Horticultural Society Limited, Westbourne Road, Edgbaston, Birmlngham, 815 3TR The accounts are presented in Sterling, wlth whole number rounding. 28

Blmilngham Boranlcal and Hortl¢ultural Soclety Umited Notes to the Flnanclal Statements For the year ended 31 March 2021 Accountln8 pollcles Accounting Convention The financial statements are prepared under the historical cost Convention and in accordance with the Financial Reporttng Standard 102 and the Statement of recomrnended Practice IAccounknng and Reporting by Charities, ISORP 2019). The preparation of the financial statements in compliance with FRS 102 requires the use of certain critical accountin8 estimates. It also requires management to exercise judgement in applying the Charitable Companvs accounting policies (see note 31. 8asls of preparatlon Blrmlngham Botanlcal and Horticultural Society Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost ortransaction value unless otherwise stated in the relevant accounting policy notes. Group Flnancl?I Statements These financlal statements consolldate the ￿sUltS of the charity and Its wholly owned trading subsidiary, Birmingham Botanical Gardens IEnterprise51 Limrced, on a line by line basis. A separate Statement of Financial Activities for the charity itself is not presented because the charity has taken advantage of the exemptions afforded by the Companies Act 2006. The net incoming resources of the parent entity for the year are £321,155 {2020.. £99,381). Goin8 concern The Trustees and Directors consider that there are no material uncertainties about the Charity's ability to continue as a going concern nor any significant areas of uncertainty that affert the carrying value of assets held by the Charity. The accounts are prepared on a going concern bas15 on the foundation that all available information regardin8 the foreseeable future of fourteen months from the date of approval of these financial statements Show the company to be solvent. The Company has sufficient resources to meet Its debts as they fall due and to adjust Its expenditure to brlng it into line wrth income. The Trustees have scrutinised budgets and cash flow forecasts under different scenarios to assess the ongoing Impact of COVID-19. 29

Blrmln8ham Botanl¢al and Horticultural Society Limited Notes to the Financial Statements For the year ended JI March 20ZI Incomlng Resources All incoming resources are recognised in the Statement of Financial Activities when receivable. Donations DOna￿on$ and legacie5 are accounted for as income on a cash receivable basis. Where donations are paid under gift aid, tax recoverable 15 induded at the time the income is recogni5ed. Fixed Assets and Depredation Net tangible fixed assets are capitslised and are stated In the balance sheet at cost less depreciation, which Is provided in equal instalments over the estimated useful lives of the assets. Short leasehold improvements are depreciated over 5 to 25 years. 25 years is tts the lease explry. For machinery and fixtures and fithngs, the charge is 4 to 10 years as appropriate. All assets are for charitable use. Investment Investment in subsidiary is valued at cost less impairment. Basls af apportlonment of overheads Dirett expenditure for education and generating voluntary income is allocated fully to these ategories. All other expenditure and overheads are allocated as follows: 2021 12% 88% 2020 12% 88% Ch3ritable activities- Education Charitable atttvities- Gardens Space related costs for the Banqueting Suites and the Garden Centre are apportioned throughout the year via management charges. Management charges for the Banqueting Suites were w3ivered for the whole year due to non trading during the pandemlc. Management tharges for the Garden Centre were waivered during the period of April to June due to the same. Stock Stock is valued at the lower of cost and estimated selling price less costs to complete sale. Operatin8 Leases Rentals applicable to operating leases are charged to the Ststement of Financial Activities over the period in which the cost Is Incurred. Restricted funds These are funds that can only be used for particular purposes within the objectives of the charity. Restrictions arlse when speclfied by the donor or when fund5 are raised for 30

BlrminEham Botanical and Hortitultural Socièty Llmlted Notes to the Flnanclal Statements For the year ended 31 Marth 2021 particular restrirted purposes. Depreciation 15 charged against the relevant fund in respect of fixed assets acquired with restricted funds. Penslon Scheme The Charity contribute5 to a defined contribution scheme. Flnanclal Instruments Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entr'ty after deducting all of its financial liabilities. Judgements in applying accounting polkles and key sources of estlmatlon uncertalnty In preparing the financial statements, management is required to make estimates and assumptions which affect reported income, expenses, assets, liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgement are inherent in the formation of estimates. together with expectations of future events that are believed to be reasonable underthe circumstances. Actual results in the future could differ from such estimates. Tangible fixed assets a￿ depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are estimates and are assessed by the Trustees taking into account asset life cycles and maintenance programmes. Residual value assessments take into account future market conditions, the remaining life of the asset and any projerted disposal values. Dlstrlbutlon from Tradlng Subsldlary Birmingham Botanical Gardens (Enterprises) Limited operates the Garden Centre selling plants and giftware and since l July 2013 operates the conferencing and catering facilities. Profits* previously transferred under Gift Aid, are now transferred as a distribution to Birmingham Botanical and Horkncultural Society Limited. 31

Blrmlngham Botani¢al and Horticultural Soclety Umlted Notes to the Flnandal Statements For the year ended 31 March 2021 A summary of the Subsldlarfs tradlng results for the year is as follows 2021 2020 Turnover Cost of Sales 39.330 (66,4831 590,988 1109,695) Gr055 {Lossl/Profit Direct Costs Adminlstratlve Charges Bank Interest Received 127,1541 189.7451 163.3451 49 481,293 17,107) 1300.643) 195 Profit/lLossl 1180,194) 173,738 Distribution 173,738 ProfftllLos51 Sustained {180.1941 Analysis of Expendlture Staff Costs 2021 Support Costs 2021 2020 Depreclatlon 2021 2020 Total 2021 2020 2020 Ralslng Funds Fund Raisin8 Banqueting Suites Garden Centre 39,666 562 87.067 33.482 57,672 104.961 1,553 23.931 93,631 3.556 35.469 151.288 41.219 24.493 192,992 37,038 136.314 270,640 43.173 14,391 12.295 Charitable Actbvltle5: Garden5 Education Professional and related fees 372.148 288,503 450,314 459,007 132,438 75,985 954,900 823,495 92.817 103.040 44.293 59.639 18,060 10,362 155,169 173,041 63,818 64,409 63,818 64,409 592.259 587,658 677,538 773,368 16Z.793 143.911 IA32,591 1,504.937 32

Blrmlngham Botsnlcal and Hortl¢ultural Society Limlted Note5 to the Flnanclal Statements For the year ended 31 March 2021 Staff costs 2021 2020 Wages and Salaries Social Security Costs Pensions 535,970 39,382 16,907 592,259 532,299 38,663 16,696 587,658 The number of employees wa5= Nurnber Number Gardens Maintenance Educational Administration & Re¢eption Shop 13 32 39 The average number of full-time equivalent employees was.. 2512020- 27.51 During the year pension costs all related to defined contribution plans and all paid from unrestricted funds. At the yearend £2,69012020'. £2,685) was still outstanding. No Trustee received remuneration. No Trustees were reimbursed expenses during the year. No employee received remuneration in exces5 of £60,00012020 nill. During the year, key management personnel Ifull-time equivalent employees 8.512020.. 811 recelved emoluments of£273,30912020: £272,2881. 33

Blrmingham Botsnical and Hortlcultural 5o¢lety Umlted Note5 to the Flnanclal Statements For the year ended 31 March 2021 Support costs 2Q21 2020 Personnel costs Administration costs Garden running costs Purchases Events and fund ralslng costs Rent and rates Insurance Li8ht & heat Bank & credit charges Education costs Repairs and maintenance Publicity and marketing Audit & professional fees Urban Projert Sundrie5 Bad Debt andstand Refurb Project Management Alpine Projett 16,733 23,788 26,858 66,532 3,404 600 55.888 110.074 12,114 12,556 77,472 46,349 63,818 15,597 34,885 24.224 26,664 62,714 109.890 21.646 -98,954 55,022 152.903 14.969 12,334 153,299 88,673 64,409 2,500 20,468 40,417 101,756 9.115 22,190 677,538 773,368 Net Incornlng Resources Net Incomin8 Resources is stated after Charging: 2021 2020 Operatlng Lease Renlals -Plant and Machinery Auditors Remuneration -for audlt 5eNice5 -for non audit Services Depreciation of Tangible Fixed Assets 1,273 1.273 10.528 2,088 162.793 131.149 9.750 900 34

Interest Recelvable 2021 2020 Bank Interest Receivable 206 1,091 io. Fixed Assets Group and company {a} Tanglble Assets COST At l Aprll 2020 Additions Disposa15 Al 31 March 2021 3,896,027 1,220,175 926.563 6,042,765 19,611 51,327 70,938 3.896,027 1,239.786 977,890 6,113,703 Depreclatlon At l April 2020 charge for the year At 31 March 2021 3.492.186 19,087 3511,273 861.008 721.747 5.074.942 60.559 83,147 162,793 921,567 804,894 5,237,735 Net Book Value At 31 March 2021 584,754 403,841 318.219 172.996 359.166 204.816 875.969 At 31 March 2020 967,823 ii. Investments The Company owns 100% of the £2 ordinary Share capital of Birmingham Botanical Garden5 (Enterprises) Limited, incorporated in England and Wale5 (company number 018467141. The ornpany registered office is.. Birmingham Botsnical and Horticultural Society Lirnited, Westbourne Road, Edgbaston, Birmingham, B15 3TR The net liabilities of the subsldlary are £170.192 {2020.. £10,002). The 5ubsidiarfs income for the vear was £39.37912020: £591,183) and expenditure was £219.57312020: £417.4451. The Subsidiary was rellant on support frorn the Gardens during 2020121. 12. Stock Group 2021 2020 Company 2021 2Q20 stock 34,463 35,219 35

Blrmlngham Botsnical and Hortlcultural Soclety Limited Notes to the Flnanclal Statements Forthe year ended 31 March 2021 13. Debtors Group 20ZI Company 2021 2020 2020 Trade debtors and commissions due Intercompany balance Prepayments Accrued Income 7,822 7.439 5.586 3,965 56,049 290.941 356,542 14,628 163,265 61,422 99,524 338.839 57,072 290,941 355,835 62,371 154.973 224,783 14. Creditors Falllng due wlthln one year Group 2021 Company 2021 2020 2020 Trade Creditor5 Deferred Income Other Taxes and Social Security Accruals Intercompany 148,210 173,639 31.381 35,926 121,374 49,563 20,071 40.302 114.841 73.514 13,425 34,491 85.923 49.563 12,332 37,752 389.157 231.310 236.272 185.570 b. Falllng due after one year Group 2021 Company 2021 2020 2020 Caterers 75.1)00 36

81rmlngham Botanlcal and Horticultural Soclety Umlted Notes to the Flnanclal Statements For the year ended 31 Marth 2021 15. Reconciliation of Movements In Restrfrted Reserves Brought Forward Incomlnz Resources Resources Expended Carried Forward Fixed A55ets Sponsorship Memorial Project Frlends Adventure playground Education Alpine Projert Newsletters Apprentice Plants Tropical House Refurb Training Urban Project Bandstand Eco-Lighting Heritage Emergenry Fund Grant Culture Recovery Fund Grant 160.013 5,450 695 1,906 12,009 16,111 16,1541 12,4301 153,859 5,450 695 1,906 12,009 12,153 2,500 375 1,750 6S 2,430 200 1.500 14,157) 375 1.750 65 4,000 5,760 15,7601 115,5971 1101.7561 11,0771 157,51J)I 1138,7821 1333,214) 8,597 14,141 9.335 87.615 8,258 57,51XI 188,100 350.105 49,318 252,336 235.446 16. Analysis of Totsl ReseNes Unrestrlcted Funds Restrlrted Funds Total Represented by.. Tangible Fixed Assets Current Assets Current Liabilities Creditors due over I vear 722,109 1,089,688 1389.1571 153.859 98,478 875.968 1,188,166 1389.1571 {75,0001 1.347.640 175,OCKJ 1,599,977 252,336 37

BirminBham Botanical and Horticultural Society Limited Notes to ihe Financial Statements For the year ended 31 Marth 2021 17. Share of the Company The company is limited by guarantee, not havlng a share Capltal dlvlded Into shares. 18. Ta￿on Status As a registered Charity, the Company is not liable to corporation tax on its normal activities and is entitled to recover the tax paid by members whose Subscriptions are gift aided. 19. Capltsl Commitments 2021 2020 Capital Expenditure contracted for but not provided for in the financial statements Capital Expenditure authorised but not contracted for 20. Lease Commltments Total lease commitments at the year*nd are as follows: Expire$ Wlthln l Year Expires more than than 5 Years 15.300 2-5 Years Total 18.300 354 Land and Buildings Other 6C 2,400 354 21. Related Party Transactlons No Trustee dedared any interest in companies which entered Into transacttons wlth the Charlty. A Trustee's spouse is employed by the Gardens who 15 paid at commercial rates. The Trustee does not take part in salary dlscusslons. 38

Bimiin8ham BotsnScal and Hortlcultural Society Limited Notes io the Financial Statements For the year ended 31 March 2021 22. Financial Instruments Group Company 2021 2020 2021 2020 Financlal assets Financial 355ets that are debt instruments classified at amortised cost Assets that are Financial Assets Measured at fair Value 298,763 162,412 3Crf).493 277.417 797,868 462,502 773,931 327.923 Flnancial liabilitles Financial liabilities measured at amortised cost 290,518 231,310 162,758 185.570 Financial assets measured at amorti5ed cost comprise trade debtors and amounts owed to group undertakings. Financial liabilities measured at amortised cost comprise trade creditors and monies owed to HMRC. 23. Statement of Flnanclal Actlvltles- Parent Company Unrestrlded Fund Restrlcted Total Funds Fund 2021 Total Funds 2020 Total Incomlnz Resources 1,184,068 350,105 1,534,174 1.013.136 Total Resources Expended 1879.8031 {333.2141 11.213,0181 11,087,502) Dlstrlbullon from Emerprlses 173.738 Net Inccmlng Re50urce5 304,265 I6￿91 321,156 99372 Fund Balances brought forward 1,213,570 235.446 1,449.016 1.349.644 Fund Balances carrled forward 1,517,835 252.337 1.770.172 1.449,016 39

2& Prior Year Con5011dated Statement of Acttvlties CONSOLIDATED STATEMENT OF FINANCIAL ACrnlmES Ilncorpor¥tlng an in£ome and expendlture a¢count) For tho year Ènded 31 Marth 2020 Total Funds 2020 Total Funds 2019 Unrestrltted Restricted Fund Fund Notes Income and endtyHments from: Donations and legacles 89,521 90,743 180,264 236,818 Othertradlng artlvltles: Banqueting Suites Income from Garden Centre Other Income 380,446 210.542 37.568 380,446 210.542 37,568 346.314 248.516 15.874 Investments 1,091 1,091 663 Charltable activilie5: Gardens Education 638,912 149.047 638.912 149,047 678,273 158,680 Other income 6,450 7.800 Total 1,513.577 90.743 1,604,320 1,692,938 Expendlture on: Ralsln£ funds Fund raising Banqueting suites Garden Centre 37,038 136,314 270,640 37.038 136,314 270,640 80.374 260,613 287,486 Charitable activities Gardens Education Professional and related fees 754,714 172,244 64.409 68.781 806 823.495 173,05Q 64,409 654.207 167,352 76,584 Total IA35,359 69,587 1,51YI,946 1,526,616 Net Incomlng resouT¢e5 78,218 21,156 99,374 166,322 Fund balances brought forward 1,145,352 214,291 1,359,643 L193,321 Fund balances carrled forward 1223,571 235,446 1,459,017 1.359,643