BIRMINGHAM BOTANICALAND HORTICULTURAL SOCIEfY LTD
ANNUAL REPORT AND ACCOUNTS 2021

Registered Office
Birmingham Botanical Gardens & Glasshouses
Westbourne Road
Edgbaston
Birmingham
B15 3TR
Telephone:
Emall:
+44(01121454 1860
admin@birminghambotsnicalgardens.or8.uk
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- kim@birminghambotanicalgardens.org.uk
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