BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LTD ANNUAL REPORT AND ACCOUNTS 2022
R¢8lstered Office Birmingham Botanlcal Gardens & Glasshouses Westbourne Road Edgbaston Blrmingham 815 3TR Telephone: Emall: +44{01121454 1860 admin@blrminghambotanicalgardens.org.uk A dfverse botanlwl world that enhances all our Ilves Our mlsslonls to support plant blodlverslty und on understandlng oAIts Impgrtan¢e to the naturol envlronment thmuqh conservadon, educorfon, engooemen¢ and enjoyment. Help us to protert the rlch sclentlfic herftoqe oABlmilngham's Botonlwl Gordens ond share In our dlscovery oAthe botanlcal world.
THE BOTANICAL GARDENS, STAFF AT 31 MARCH 2022 Management Team Finance Manager M. Purcell Development Director E, Frostlck Head of Operations R. Steen Educatlon Manager J. Jar¥ls Retsll Supervlsor Y. McLaren Head Gardener W. Willlams Senlor Hortlculturlst Supervlsor (Externall G. Veronese Flnanc• K.Kang Hortlculture L. Belcher E. Adams B. Taylor R. Holland C. Howell M. Padbury Intenance D. Hus5elbee J. McFarlane V. Jones J. Harrls S. Husselbee Educatlon A. Braund R. Carless D. Wlnston Retall, Receptlon and Events A, Humphries A. Be8um E. Savage M. Turner L. Neate H. Blrd F. Be8um G. Williams M. Miller S. Meese
BIRMINGHAM BOTANICAL AND HORTICULTURAL 50CIEfY UMITED Report of the Trustees for the year ended 31 March 2022 The Trustees are pleased to present their Report tO8ether with the financial ststements of the Charlty for the year ended 31 March 2022. Reference and admlnlstratlve detalls Charlty number: 528981 Company number: 248827 Re8lStered offi'ce: BlrmSngham Botanlcal & Hortlcultural Soclety Ltd Westbourne Road Ed8baston Blrmlngham B15 3TR General Commlttee {Trustees of the Soclety) Ms. S. R. Beardsmore (Chairl (Appolnted 28 February 20221 Mr. M. A. Llberson (Chalrl (Retired 28 March 20221 Mr. V. A. Aspland (Retlred 7 September 20211 Dr. B.S.C. Leadbeater (Retlred 7 September 20211 Mr. P. H, White (Vlce Chalr} Mr, J. R. Taylor Mr. A. Sharma Mr. H. Kang Mr. D. Share Mr. J. Brown Mrs. c. autton-Brock Miss. A. Varma Mrs. F. Taylor Mr. R. Macpherson Ms. D. Wardle Ms. F. Lawal-Fatukasi Miss. R. McAlllster M5. P. Smlth Miss. S. Leung (Reslgned 8 March 2022) IRe518ned 25 October 2021) (Trea5urerl (Appolnted 28 June 2021, Reslgned 6 June 20221 (Appointed 28 June 2021) (Appointed 28 June 20211 {Secretary) (Appointed 26 July 2021) {Appolnted 26 July 20211 IAppointed 26 July 2021, Reslgned 4 July 20221 IAppointed 27th September 20211 (Appolnted 27th September 20211 In accordance wlth the Artlcles of Association, S. Beardsmore, D. Share and J. Brown retire and bein8 ellglble, offer themselves for re-elethon.
BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trustees for the year ended 31 March 2022 Other Commlttees and thelr Chalrs at 31 March 2022 Oevelopment Committee: Mr P. H. White Education Commlttee: Miss H. Leung Finance Committee: Miss A. Varma (Reslgned 6 June 20221 Horticultural Committee., Mr D. Share Operations Committee: MrJ.R. Taylor 81rmln8ham Botanlcal Gardens IEntérprfs•s) Ltd Chalr: Ms. S. Beardsmore The Frfends of Blrrnln8ham Botanlcal Gardens Chjlr: Mr5 C. Clutton-8rock Audltor Mazars LLP First Floor Two Chamberlain Square Blrmlngham 83 3AX Bankers National Westmlnster Bank 36, Harborne Road, Ed8ba5ton B15 3BS
BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trustees for the year ended 31 March 2022 Structure Governance and Management Governlng Document BirmSn8ham Botsnlcal and Hortlcultural society Llmlted (also referred to as the Birmingham Botanical Gardens) Ss a company limited by guarantee 8overned by Its Memorandum and Arkncles of Assoclatlon. It is a Charity registered with the Charity Commission. The Trustees have had regard to the Charity CommSsslon's guldance on publlc beneflt. Trustees and organlsatlon Trustees are appointed on recommendatlon to the Board based on the contrlbutlon they can make to the Charity with the skllls they possess. Trustees recelve an Inductlon prograrnmÈ on appolntment wlth perlodlc updates on Trustee responsibllltles. The Board of Trustee5, whlch can have up to 18 members, adrninlsters the Charlty. The Board meets up to 10 times a year and there are sub committees coverin8 development, educatlon, flnance, hordculture and operatlons vthlch meet regularly. Related partle5 The Charlty has a wholly owned subsld5aryi Blrmlngham Botanlcal Gardens (Enterprises) Llrnlted which was e5tabllshed to operate the retsll and other commerclal a¢tSvltSes of the Soclety and dlstributes Its profits to the Charlty. Publ1¢ benefft The Trustees have consldered the Charlty Commlsslon's requirement In respect of Public Benefit. In thelr vlew the Charlty meets, In full, the crSterla to satlsfy the test. Rlsk manaiem•nt The Trustees have a rlsk management strategy which comprlses: The annual review of rlsks the Charity might face. The establishment of systems and procedures to mitlgate suth rlsks. The Implementation of procedures de51gned to minimize any potential irnpart on the Charity should those risks materialise. The Rlsk Management Policy is contalned wlthln the Charlty's Corporate Governance Document.
BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trustees for the year ended 31 March 2022 Trustees have identified the following main risks to the Charity: Molntenonre OA property.. The Gardens employ professional advlsors to carry out annual inspections. Fmud.. The Gardens have In place effecttve controls and procedures wlth regards to payment5 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 cash flow projectlons are revlewed regularly durlng the Trustees board meetln8s. A reserve5 pollcy of 3 months normal operating costs Is also In place. Reduced Income Due to Covld-19.. The Gardens are frequently monltorlng cash flows and projections and adjusting budgets accordingly, The furlough scheme was udllsed durSn8 Its operation. Appllcatfons for grants have been successful and are on8oln8. Covld-19 Stofflnq Imports.. The Gardens have suStable Covld-19 policles In place in relatlon to Covid-19 testln8 and remote working. Lwer Attack.. The Gardens employ professlonal IT support to ensure the securlty of our IT Systems and the Information stored withln these systems Is kept In accordance wlth the requlrements of GDPR. Extreme Weather.. The Gardens have pollcles and rlsk assessments In place to safeguard Vi51tors and staff durSn8 extreme weather events.
BIRMINGHAM 8OTAhTICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trustees for the year ended 31 March 2022 Tru5tee5 Meetlngs The Trustees, record of attendance at meetin8s of the General Committee is Stated below: Attendances Ell8lble to Attend M5. 5. R. Beard5more Mr. M. A. Llberson Mr. V. A. Aspland Dr. B.S.C. Leadbeater Mr P. H. Whlte Mr. J. R. Taylor Mr. A. Shamia Mr. H. Kang Mr. D. Share Mr. J Brown Mrs. C. Clutton-Brock Mlss. A, Varma Mrs. F. Taylor Mr. R. Macpherson Ms. D. Wardle Ms. F. Lawal-Fatukasl Mlss. R. McAllister Ms. P. Smlth Mlss. S. Leun8 Remuneratlon Trustees of the Charlty work on a voluntary basi5 and do not receive remuneration. Pay and remuneration of the CharItS key management personnel 15 reviewed and set annually In Ilne with market norms where the Charltls resources permlt. From April 2022 the Charity has committed to paying at least the Real Livin8 Wage to all employees. Insurnnce The Charity holds all insurances requlred by law, including Trustees Liability Insurance.
BIRMINGHAM BOTANICAL AND HORTICULTURAL soaETY LIMITED Report of the Trustees for the year ended 31 March 2022 Aims and objectives The aims of the Charity are,. To further public education in botany, horticulture and zoology and provlde facilities for research. To maintain and operate the Birmingham Botanlcal Gardens and Glasshouses for the above purpose and for the recreation of the public. The CharlW5 objertives continue to be to malntain the Gardens at Westbourne Road, Edgbaston to an outstandSng ouallty and to continue to develop them by introducin8 new and Innovatlve features for educatlon and recreation. The Charitvs educational programmes Snclude educat5on for schools, hlgher educatlon provislon w5th Birmlngham Metropolitan College from our purpose built Study Centre. hortlcultural apprenticeships and lelsure learning courses. The Charitys hortlcultural activitles concentrate on maintalnln8 and developSn8 the Gardens and Glasshouses and encompass both conservatlon and interpretation for the pleasure of the public and for educational purposes. In settlng our oblect5ves and plannin8 our actlvitles, the Charlty has glven careful consideration the Charlty Comrnissloner5' general guidance on public beneflt. The Charlty has a policy that acces5 to our facilitles and education should be avallable to those who cannot afford to be members or pay the full admlss5on prlce, Residents of Blrmlngham who have a passport to leisure pay a concessionary rate. This rate is available to those who have severe mental or phy51cal d15abllltle5. Chlldren are a150 glven a reduced admls51on prlce. The Charlty, its commercial subsidiary and sub-contractors operate commercial actlvities suth as banquetlng and conferencing from purp05e-bullt 5ultes wlthln the Gardens. These activities make a 51gnificant flnanclal contribution to the Society annually. Volunteers are vital to the successful operation of the Charity. The Charlty recelves a substantlal input of volunteer assistance in all a5pect5 of running the Garden5 for which we are extremely 8rateful.
BIRMINGHAM BOTANICAL AND HORncuLTURAL SOCIEfY LIMITED Report of the Trustees for the year ended 31 March 2022 STRATEGIC REPORT OVERVIEW OFTHE YEAR Recoverfng from Covld-19: This year has been one of enormou5 change. Whilst the prevlou5 year was mostly concerned with the Covid-19 pandemic lockdown and restrictions, this year was focussed on recovery and the future. Trustees and staff have worked to equip the Gardens with the necessary tools and expert advlce to ensure succes5 in the Short term and plan ambltlously but prudently as we approach our bl-centenary In 2029, In the depths of the pandemlc, we speculated that it might take several years to retum to pre-pandemic vlsltor numbers. How wrong we werel Unlike much of the cultural sector, our visitor numbers rose steeply followin8 the easin8 of restrlctions due to us being largely an open air attraction. Admissions at 189,000 were the highest for many years and membershlp of 5,686, was 1,219 more than the previous year, wSth membership vi51ts almost double the pievlous year. We had a record number of visltors In October 2021, assisted by the dlnosaurs event that month. All this actlvlty put additional pressures on staff and volunteers. and we would like to thank everyone very much for all thelr hard work at a challenging tlme. Aramark, our caterlng partners, buslness also started to recover, with a number of weddln8S and other events taking place, although the slower recovery of the corporate sector rneant that the amount of activlty was stlll less than thelr pre-pandemic level5. Finances had been put under severe pressure durin8 the prevlous year and we had cautiously budgeted for an overall loss of £328,LKJO for the year. However our success In attractin8 major grants from the DCMS Cultural Recovery Fund ICRFI, plus the rapld upturn In buslness, meant that we only made a1055 of £39,Lh)), whlch In the clrcumstances we saw as a major achievement. All the income categorie5 performed better than expected except for donations and events. Recognition of the successful way in whlch we had managed durlng the pandemlc and used the time to plan resiliently, was reflected in a visit by Ni8el Huddleston, MP, Parllamentary Under Secretary of State {Minister for Sport, Tourlsm, Heritage and Civil Society) who commended the Gardens as exemplar in using DCMS CRF wisely. Preet Gill MP, Cllr Dierdre Alden and Cllr Matt Bennett also visited the Garden5 during the year so that we could brief each on our development proposals. Their strong support was much appreciated. io
BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trustees for the year ended 31 March 2022 Vlsltor experlence A key feature of the post-lockdown period was the extraordinary efforts of our Gardening Team in recoverlng lost tlme and bringin8 the Gardens back to their normal, high standards, a fact commented upon by many visltors. We would like to record our great appreciation for thls remarkable achievement. The Bandstand project was finally completed earfy in 2021 ready for the summer season. It is now not only beautifully restored, thanks in large measure to a generous grant from the Sowerby Foundation, but also fully compliant with current safety standard5. The old alr-rald shelter beneath it has also been improved and is a Useful addltlonal facility. The other malor project to complete durlng the year was the Alplne Garden. Developed before and during the closure period, thls area of the Garden5 ha5 been commended bv alpine hortlcultural experts as possibly the most comprehensive example of it5 klnd In the UK. Development An extraordlnary arnount of preparatory work ha5 been undertaken durin8 the year, to enable the Trust to submit a major application for grant fundlng to the Natlonal Lottery Heritage Fund INLHFI. We would Ilke to record ourthanks especiallyto DCMS CRF and to the Sowerby Foundation who between them enabled us to appolnt a project manager and commlsslon an Interpretation Strategy, a Vision Plan and a business planner. Workln8 Wlth conservatlon and proJect architects, a strong bld to the NLHF was substantlally complete by the end of the reportin8 year. It was submitted In early May 2022. The outcome will be known in September 2022. We have called this major project 'Growlng our Green Heritage,. We are very excited by the prospect of the transformatlonal change It promises to dellver. Details will be shared with members and made publlc In due course. Envlronmental Sustalnablllty We are constantly looklng for ways in whlch we can improve our environmental performance and durlng the year we started using peat free compost throughout the Garden5. However, the c05t of compost has risen significantly so we have started planning the replacement of our comp05t facility, which Is over 60 years old, with a more eff Iclent one that will handle all our green and brown waste. It will also save the Gardens at least £13,000 a year. li
BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trustees for the year ended 31 March 2022 Our Head Gardener, Wayne Williams featured In a tralning video produced by Birmingham Connected on the subject of air quality, which is now being shown around the city. See.. httPS:/lwww.youtube.cornlwat¢h7vEYROgwWU3yQ4 Governance Following our governance review In 2020, the board has been steadily implementSng its many recommendatlons, which Included a maximum Trustee term of 9 years. Therefore durlng the year a number of long standing 'lrustees left the board. Vic Aspland had been Chalr of the Hortlcultural Commlttee for many years and in hls time had shared his exceptional knowledge with ground staff. Barry Leadbeater had been Chair of the Education Committee for Several years and had overseen the development of the schools, programme into the flourlshing service it is today. Both left the board in October 2021. Martyn Liberson had been a Trustee since May 2010, first as Company Secretary and then as our Chair slnce 2015. Martyn steered the Gardens through some challenging times and flnally throu8h the CovSd-19 period. The organlsatlon went through transformational chan8e durlng hls term of office and would not be In such a positive position today without his 8uldance. Harllnder Kang was appolnted a Trustee in February 2016. Harj made many slgnlficant contributions to assist the Trustees decislon making ènd hls advlce was greatly valued. He resSgned in October 2021 due to work commltments. Amit Sharma resigned In March 2022, also due to tlme pressures. A huge thank-you to all these retiring Trustees for their contrlbution to the Gardens. Meanwhile, following a rigorous advertlsing and selectlon process, we welcomed 8 new Trustee5 during the year. In June 2021 Rob McPherson, Aikta Varma and Fiona Taylor joined the board followed in July 2021 by Diana Wardle, Lanre Lawal-Fatukasi and Robyn McAlllster. In September 2021. they were joined by Pamela Smith and Heidi Leung. These new Trustees bring with them a wealth of skllls and relevant experience to guide the org3nisation through the major redevelopment period now being planned. New Chalr In February 2022, we were excited to be able to announce the most recent Trustee, Sue Beardsmore, as the new Chalr to take over from Martyn Liberson. Sue will be known to many from her broadca5tin8 and media career in the West Midland5. She recently retired as Chair of the Natlonal Lottery Heritage Fund'5 Midlands and East Committee. Trustee5 feel 12
81RMINGHAM BOTANICAL AND HORncuLTURAL SOCIEfY LIMITED Report of the Trustees for the year ended 31 March 2022 that she wlll bring the rlght skllls and experience requlred to lead the organlsatSon over the coming years. Stsffing There have also been some significant departures and appointments amongst the staff during and post the reporting year. Rebecca Steen lolned the senlor managernent team as Head of Operations In October 2021. This is a new post aimed at strengthenlng our performance in thi5 area. Previously working for Bmuslc at Symphony Hall, 'Bec' Is brlnglng thls experlence, her dS8ltal skllls and energy to the role and starting to improve our customer facing activities. She Is a Spektrlx expert, and her arrlval coincided with Its Introduction as our new CRM system. Th15 wlll transform our digital capability. Gareth Williams was appolnted as Events Coordlnator In February 2022 to Increase our Capacity and expertise in this area of our work. After 13 years a5 Chief Executlve, James Wheeler resigned In January 2021. We would Ilke to record our thanks to him for all he achieved durin8 his tenure and wish him every success in the future. New Chlef Executlve A recruitment exercise was Immedlately launched to flnd hls successor, which attracted considerable interest. Following a rigorous selection proces5, Sara Blair-manning was appolnted and wlll take up her post In June 2022. Sara brings a wealth of experience of runnlng vlsitor de5tlnations Ilke the Gardens, gaSned from working at the National Trust. Nottln8ham Castle and elsewhere, durin8 whlch she has worked on some major capital schemes. We are very exclted that Sara Is golng to be leading the Executlve Team and wish her every success. HORTICULTURE The year 2021 to 2022 was one of recovery and startin8 to look forward. The Horticultural Team has been working hard to catch up on projects and maintenance from last year as we all readjust to a post-Covid-19 era. The storms in early 2022 did cause the Gardens to c105e for 2 days, but the tree stock held up well. The Tree Team had a close look at 2 trees but gave them an all clear. The Gardens were left intact, a little windswept, but with only 2 panes of 8lass lost in the support houses through the few days of high winds. 13
BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trustees ft>r the year ended 31 Mar¢h 2022 The Gardens have beneflted from a show garden relocated from BBC Gardeners, World Live in June. Thls was reconstructed and opened in late 2021. Thls is the second new addition with the completed urban garden. We hope these additions will provide inspiration to vlsitors and show everyone what can be done in a small urban garden. The team Is ably supported by over So regular volunteers. They work with the team in number of areas across the Gardens and carry out duties from weeding beds to looking after the National Collectlon of Cyclamen species. We recognlse the condition of the Cyclamen collection is down to the hard work and knowledge of volunteers such as Roy Skidmore and Den15e Bridges. The team would also want to recogn15e Jo Yapp and Ruth Davls who have been a conslstent support over the last two years, they have worked alongside the team undertakin8 a wSde range of hortlcultural actlvltles no matter what the weather., and the dedlcatlon of Myra Watson who has been volunteerin8 wlth the Horticultural Team for the last 32 years. The horticulture In the Gardens is high maintenance and it 15 through the work of the team and their volunteers that the high standards are upheld. One area In need for development was in the hortlcultural support area, Over the last couple of years the compost area had fallen out of malntenance. Followln8 a review of the materlal it was decided to remove the current material and start agaln. Thls work was undertaken and composting materlal Is currently being placed in our Nature Reserve untS1 fundln8 allows for our new compost bay5 to be constructed. The Gardens wlll see the benefits of thi5 work over the next couple of years as we produce our own 8reen waste to be used across the Gardens. Thls helps enormously with lockin8 in 8round molsture and suppressin8 weeds. The Hortlcultural Commlttee has met several times and has started to develop a Llvin8 Collectlon Strategy. The aim of the Strategy is to look at the plant5 we have on display and to enhance the collection over the next 10 years. The Strategy will cover where the Gardens slt In a global context, horticultural principals and dlrectlon of the future plant collections. The Bonsal collection is an important partner5hlp the Gardens want to keep and develop. Several meetings have taken places with the Frlends of the Natlonal Bonsai Collection to see what specimens could be on show and where in the Gardens. The Commonwealth Games is coming to Birmin8ham In July 2022 and through 2021 the Horticultural Team has been looking at ways the Gardens can celebrate thi5 event. Two Commonwealth Trai15 (National Flower and National Crops Trai151 will be created throughout the Garden during the Summer of 2022 and plannlng, sowing and interpretation has been put in place to ensure the Commonwealth Countries are florally represented at the Gardens. 14
BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIEtY LIMITED Report of the Trustees for the year ended 31 March 2022 EDUCATION school Programmt 184 groups (consisting of 8,670 pupils and adults) took part In an educatlon visit to the Gardens in the 2021-22 reportlng perlod. As expected. this is a rise from the previous reporting year 152 visitors acr055 2 groups) but is still lower than the 2019-20 (pre- pandemic) figures of 16,978 visltors across 342 8roups. 42% of vlslts came from Blrmln8ham schools. 58% of vislt5 came from areas further afield includlng Nottlnghamshire, Derbyshire, Lelcestershlre, Northamptonshlre, Staffordshlre and Shropshire. Thls led to a total Education income for the year (excluding Bmet Study Centre rental) of £59,01£300 in 2020-21 and £102,000 in 2019-20). There are currently 202 educatlonal vlslts booked for the remainder of the academic year (April July 20221, with a prolected Income of clrca £70,000. This projected Income, alon8 wSth many fully booked teaching days, Is evidence of the recovery of the educatSon vSsits Since the Gardens re-opened. WÈ offered all educatlonal groups the two teachlng sesslons for a £10 speclal offer lone sesslon Is £7.40) for the entlre reportln8 perlod, as a way of enhanclng groups, experlence and generatlng additlonal Income. Thls proved very popular and many schools Opted for thls optSon. In total, this 8enerated the Educatlon Department, an addltlonal Income of £5,000 from educatlonal 8roups who were visitin8 the Gardens anyway, General customer satisfaction Continued to be extremely posltlve. Durlng the reportln8 perlod, 97% of schools stated that they thou8ht an educational visit to the Gardens represented 8ood value for money and that they would recommend us to others. Recent posltlve comments from teachers, evaluations Include; 'The teaching Session wJ5 excellent and the chlldren really enjoyed them5elve5. They could apply their knowledge of the rainforest in different ways ond see examples of things we discu55ed. The (Gordens,) staff were engaginq and the children responded well to them. The se55ion covered the right amount of content ond the anima15 were fantastic. The children sald It wos the best trip thewe been on and I have already recommended you to onother school., .The {teoching) se55ion5 werefvntQ5tic ond the chlldren remalned engaged at all tlmes. The (Gordens ) staff were very knowledgeoble ond were able to share their knowledge In o way the children could easily understand. They were clearly very p055ionate about their work and. as o result. the children loved it ond were able to transfer their leorning into their work 15
BIRMINGHAM BOTANICAL ANO HORTICULTURAL SOCIETY UMITED Report of the Trustees for the year ended 31 March 2022 when we returned to school. I would definitely recommend it. it is a hidden gem, and I have token out o personal membership of the Gordens as l enjoyed it so muchl. Educatlon Staff and Volunteers The EducatSon Adminlstrator was made redundant in July, due to the lack of work available because of the pandemic. All other Education staff remained on the Government's furlou8h scheme in some capacity until its concluslon in October, but then returned to work in the same capacity. The Education Team retalned two of its volunteers throughout the pandemlc and two others have joined us since. They make a very valuable contrlbution to our educational activities, and their time and effort is greatly appreciated. We also welcomed Heldl Leun8 as the new Education Trustee followlng the retlrement of Barry Leadbeater. We thank Barry for hls dedlcatlon and commltment to the Gardens throughout hls tenure and look forward to working wlth Heldi. Anlmals The Educatlon animal collectlon has remained largely unchanged over the last year. Unfortunately, Panther Chameleon, Mojo, passed away, but has been replaced. with a Yemen Chameleon, A Peterfs Banded Sklnk has also been added to the collectlon and has settled In well. All animal care plans and rlsk assessments are reviewed and updated regularly. Lelsure Learnln8 A range of adult leisure learning courses were delivered by one of the Education officers out of the Study Centre In early 2022. Topics included organic and wlldlife 8ardenin8. Due to the pandemic. Interest In these was mlxed. though particlpant5' feedback was very positive. We aim to try these courses again in the autumn, alon8 With our successful photQ8raphy course. Additional Weekendl5chool Hollday Income The Treetops Classroom and new marquees are rented to private users when vacant, to garner extra income, Furthermore, we Still offer weekend and school holiday teaching sesslons to school holiday clubs and organised groups le.g. scouts), which produce extra Income at times when we otherwise would not be 8eneratlng any. 16
BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIEtY LIMITED Report of the Trustees for the year ended 31 March 2022 Blrmlngharn Metropolltan College (Bmet) The Gardens st511 has an agreement with Bmet, where they use the Study Centre to offer a range of full-time, part-time and short course programmes and apprenticeships at the Gardens Includin8 horticulture. conservatlon and florlstry. FINANCE The Gardens flnlshed the financial year wlth net out80Sn8 resources of £39,000. Whllst It15 d15appolntln8 that for the fSrst time in five years, we have ended with a deflclt, the results reflect the ongolng effects of Covid-19, Increaslng costs and the reduced income from unrestrirted grants and donation5 compared to last year. Total income Increased by 8% and total cost5 Increased by 21%, Admission numbers were 196% up on last year to 189.000 visltors. 35,000 of these vlsltors attended our Jurasslc Encounters event during October and November. There wa5 a 27% Increase In membershlp numbers compared to last year with 5,686 members at year end. Donatlons recelved totalled £113,0001£904,000 prlor yearl, with £103,000 of these belng for restrlcted purposes. Capital expenditure amounted to £9,000 and included spend on the Alan Kin8 Alpine Garden and IT hardware. Durin8 the year we were able to invest In a CRM system thanks to a restricted grant from the Culture Recovery Fund in the prlor year. The total spend of restricted donatlons amounted to £lll,000. Group bank balances Increased by £250,000 durln8 the year to £1,048,CW. Of these funds, £90.LIYI are held as restricted donatlons yet to be spent. KPI'S 2022 £548,009 78% £45,996 7% 2021 -£27.153 -69% -£180,194 458% Enterprises Gross Profit £ Enlerprlses Gr055 Profit % Enterprises Net Profit/Loss £ Enterprises Net Profit % Group Current Ratio 17
BIRMINGHAM BOTANICAL AND HORTICULTURAL soaETY LIMITED Report of the Trustees for the year ended 31 March 2022 MAJOR DEVELOPMENT AND FUNDRAISING National Lottery Heritage Fund (NLHF) The priority for 2021-22 was preparation of an applicatlon to the National Lottery Heritsge Fund, Major Grants Programme. as a flrst step towards delivering BBG'S major plans to secure the future of the Gardens. Growing our Green Heritage - Restoring Birmingham Botanical Gardens for Life is a substantial 3-5 year capital redevelopment project to preserve the nationally significant glasshouse estate and Invest in the organisation to Increase public engagement, flnanclal resilience, champion plant5 and blodlverslty and reconnect people with the value of nature and the environment. Our Stage One fundlng appllcatlon Is for a 24 month Development Phase having identified costs for the preparatory works necessary to deliver a major project. An Expres51on of Interest was made successfully to the NLHF in November to take forward a £13.8m project and BBG was Invited to Submit a completed application in Spring 2022. DCMS Cultural Recovery Fund .Buslness Plannln8 and Spektrlx Emerging from the pandemic, BBG benefitted 8reatly from the DCMS Cultural Recovery Fund1£188,ICK)l. Durin8 2021, funding has meant the essential strateglc business plannlng and capital development work could be completed. The fundlng supported the appointment of L&R Consulting, in association wlth Andrew Meredith A550ciates and Kendrick Hobbs to undertake a robust financial appraisal and develop a new business plan. The detailed market appraSsal and benchmarking, economic impact study and, specialist advice on hospitallty and catering has informed the development project and future plans for the Gardens. The DCMS Cultural Recovery Fund grant also enabled the procurement and Installatlon of BBG'S new business operatlng system. Spektrix. The system provldes BBG, for the flr5t time, with a ticketlng, booking and integrated CRM system and greater efficiency In management across operatlons, fundralsln& marketing, and finance. Still In the Èarly phase, benefits are already apparent in releaslng flnance and staff resources,. in due course it will enable BBG to move from manual to digital processine and support fundraising, The grant also enabled BBG to purchase new foreca5tin8 software, ProForecast to integrate with financial 50ftware and the upgrade of Sage software to Sage 200 Standard, to increase bud8etin8 capabilities and a more robust purchasing system and streamline controls wlthin this area. Expert professional project management has been provlded by Greenwood Projects throughout. 18
BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIEfY LIMITED Report of the Trustees for the year ended 31 March 2022 Blrmlnzham Botanlcal Gardens. Ann Sowerby Interpretatlon Strategy & Vlslon Plan We are especially 8rateful to the Sowerby Foundation for a generous and enlightened donatlon to support the productlon of a full and comprehensive Interpretatlon Strategy framework and architectural Vision Plan as part of our planned future development. Julia Holberry A550ciates were commissioned to work with BBG and its stakeholders to produce the Strategy. Specialist conservation archStects. Donald Insall Assoclates, partnered wSth Glenn Howells Architect5 to consolidate comprehensive detai15 about the slte's historic slgnificance and h15torlc bulldlngs wlthin it. their condltion. and opportunStles for the future in a Vision Plan, also made possible by support from the Sowerby Foundatlon. The Interpretation Framework brought publlc oplnlon and audience need to the fore and has shaped our plans, and involved extenslve con5ultatlon wlth stakeholders, visltors and users, non-user focus groups and prlorlty audlences. There is consistency about tOPiCS that interest people,. the hSstory of the Gardens, information about plant5 and their uses, practical gardening, gardens for health and envlronmental Issues. Thls Wital for Ilfe, concept capture5 the vi51on that will be explored throughout the Gardens reflecting the critical importance of plants, heritage, green issue5, and conservatlon. Our core themes, emergin8 f rom public consultation, will focus stories and activity across the slte on - An Innovatlve Herltage, Worklng wSth Plants, ConservSn8 the Future, and Inspiration and Well-being. One of the four maln, 5UPPOrtlng Interpretation themes Is'conservlng our Future,. Through the promotlon ofthls theme through non- didactic and engaging content, Vlsltors will learn not only about the initiatives of B8G and of other efforts 8lobally. but also how they can contribute to conservin8 the world'5 future a5 individuals through adapting their habits in informed, manageable ways, Aided by the Interpretatlon, the Gardens wlll be an Important inspiration and catalyst for this behavloural change. The strong overarching concept, maln themes and flexlble interpretatlon prlnciples provide not just a framework for excellent and long-lasting interpretation; they will also inform other activities at the Gardens. Public engagement pro8rammes- walks, talks, speclal events, family activities. school sessions and rnore - will speak to these themes, and the identity of the Gardens, including implications for marketin8 and branding, will likewlse be informed by this 5trate8y. Volunteer Involvement wlll be a key element of the Strategvs success partlcularly In the production of the more detailed information about the plants, including seasonal variations and in the content of chan8in8 displays. Both the interpretation and activitie5 for different udiences will reflect seasonal changes, encouraglng visltors to vlsit at least each quarter. In this context, the interpretation at the Gardens shares a wider aim with other key project components- to provide for visitors new, engagin& and meaningful encounters every time they visit. 19
BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trustees for the year ended 31 March 2022 With thanks to all our funders, members, and supporters As an independent charity, Birmingham Botanical & Hortlcultural Society receives no regular public fundin8 but relies on Income It can generate, grants it can Secure, memberships, donations from trusts, and philanthropic 8ift5 from Individuals who support the aims, objectives, and activltle5 of this hSstorlc charity. We are workin8 to ensure the Gardens15 preseNed and accesslble for everyone now, and for future generations. Each and every donatlon is of value and our tunders, supporters and volunteers enable BBG to deliver its public benefit and steward one of the most significant historlc botanScal gardens in the UK. The Charity is voluntarily registered with the Fundralsing Regulator and all fundraislng 15 compliant and undertaken accordlng to the Chartered Institute of Fundralsln(5 Code of Fundralslng Prattlce. The Development Director Is a Member ofthe Chartered Instltute of Fundralslng. All fundraislng during 2021.22 was carried out by the Charlty's In-house Development Director and BBG team. We a150 commSssioned an external fundraisin8 consultancy, Cause4, to provide capacity and assSst with strategy for development and trust applicatlons. All of which were approved and sent from BBG. We wlsh to acknowledge support from Birmingham Clty Counc51 for Covld-19 grant SUPPOrt. The Charity received no complalnts about its fundralslng work durlng the year. BBG places the value of 'respect' at the heart of Its fundralsing whlch Informs day to day practlce, stewardshlp, and communicatlon with donor5. Thi5 ensures our approach in fundrai5in8 treats current and potentlal donors with respect, is always polite and honest, avoids belng aggressive, and is careful not to take advantage of donor5 in vulnerable clrcumstances. Growlng Our Green Herlta8e- BBG'S Major Project Purpose Blrmlngham Botanlcal & Horticultural Society Is responsible for one of the most slgnificant botanlcal garden5 in the UK. But worn out through overuse, fra8ile and In poor condition, the core herita8e Infrastructure is at risk. threatenlng Its survival and access for future 8enerations. The historic gla55hou5es need extensive repair and are under consideratlon for the 'at risk re8iSterf by Historic England. The whole operation requlres Investment to enable the Gardens to meet contemporary visitor expectations and to grow its charitable purpose. Our partnershlp with the National Trust120191 facilltated a fundamental strateglc revlew (Governance and Operatlonsl and, outline development plans. With subsequent support from the Cultural Recovery Fund, Growing Our Green Heritage is a transformational project to preserve the historic core, strengthen the business to achieve financial resilience. and dellver a step chan8e in charitable Impact in meeting the needs of Birmingham's communities today. Our plan is to restore the core hlstoric glasshouse estate, rationalize configuratlon and operations, impruve erigdgeinent to create a first-class visitor destination, community resource, place of horticultural excellence and outstandin8 green space. The global 20
BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIEfY UMITED Report of the Trustees for the year ended 31 March 2022 pandemic and cllmate change emergency underpln our revised clarity of vislon and purpose, and re-alignment of a unique role in reconnecting people with nature and the environrnent, locally and globally. The Global Strategy for Plant Conservation IGPC51 recognises the vital role of botanic gardens as an interface for public engagernent. The Projett will radicallv reorganise the main slte to restore and revitali5e the historic buildings, overcome the functional problem5 developed over decades. enhance revenue generation, improve orlentatlon and movement through the slte, enhance visual impact and minimise the Impact on the historlc fabric in so dolng. Endorsed by substantive audience consultation, we wlll dellver a step change In learnlng and engagement. VOLUNTEERS A5 the pandemlc restrictions eased we were delighted to welcome our volunteers back to the Gardens. We are fortunate to have them glve expertise and time to Educatlon. Plant Collection Reporting, Receptlon, Shop and Plant Sale5 and the Library. Volunteers are Involved In all operations f rom the Board of Trustees to event car parklng. Their support has Iso continued to be crLtcSal In maintaining our National Collections of Bonsai and Cyclamen and we are extremely 8rateful for their hard work, In 2021 volunteers 8ave a total of 735 hours work despite all the restrictions. FRIENDS Followlng the easlng of Covid-19 restrlctlons, the Frlend5 of Birmln8ham Botanlcal Gardens were able to host their flrst event for almost two years. The Chrlstmas Wreath activity took place In the Terrace suite under the expert tuition of Worcestershlre florlst Jane Edmonds. The event was a great success. and one participant declded to join the Friends organlsatlon. If anyone would be interested in joining Friends who meet and ra15e money for the Gardens through organised events, please contact Carollne Clutton-Brock: cclutton-brock@bSrmin8hambotanlcalgarden5.org.uk Reserves Pollcy Adequate reserves are required for unexpected costs and for future investment. The Charlty has a policy of ensurin8 that cash or borrowing facllStles are available to cover three month5 of normal expenditure. Freely avallable liquid funds of £958.348 wlll last for 7 months p05t year end. Normal operating expenditure excludes depreciation and restricted funds expenditure. At the year end the group held reserves to the value of £l.560,93712021.' £1,599,977), of which £1,323,632 {2021: £1,347,640) were unrestricted. 21
BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY LIMITED Report of the Trust¢e5 for the year ended 31 March 2022 It should be noted that although reserves currently appear significant, there are two possible scenarlos that may come into play during 2022123 which may si8nificantly and detrimentally affect financial reserves. l. The resurgencÈ of new strains of Covid-19 is 3 5i8nlflcant and real possibility as we move towards the autumn and winter of 2022. This Is a risk to the financial securlty and longevity of the Gardens, In the case of having to close The Gardens, Trustees are mitigatln8 this rlsk by adherlng to the re5erve5 policy. Trustees would also look to use additional reserve5 to secure the future of the Gardens should we be forced to c105e due to Covld-19. 2. As prevlously referred to In the Annual Report, the Garden's current hlstorlc infrastructure Is worn out through overuse, Is fragile and In poor condltion. The core herlta8e Infrastructure is at risk, threatening Its survival and access for future generatlons. The historlc glasshouses need extensive repair and are under conslderatlon for the 'at risk reglsterf by Historic En813nd. Trustees and the Dlrector of Development are actively applying for signlflcant grant funding and donations to address the conservation repairs required Icirca £14ml, in order for The Gardens to achieve the levels of Investment requlred to meet contemporary visitor expectatlons and to grow Its charitable purpose, Slgnificant amounts of the current reserves are anticlpated to be used as 'seed funds, and 'match fundlng, Itls therefore expected that the current levels of reseNes will be dlmlnished durln8 the next 12-18 months a5 part of the fundraislng process. Nevertheless, the reserves policy wlll be adhered to. LOOKING FORWARD After several years of gradual chan8e, the next few years promise to be ones when many maJor decisions will be made that will define the path that the Gardens adopts long into our third century. We are confident that we now have the strong leadership that thls wlll require, capable of addressing the challenges that this will bring. The scale of our ambition is such that we won't be able to achieve it entirely by ourselves. We are a Charlty that fundamentally only exists through the commitment of our volunteers. Volunteers are at our heart- there are many roles and opportunltle5 for volunteers to flll and so. if you are interested in gettin8 involved - in any way- please do get in touch through our website: TNWW.blrmlnghambotanlcalgard•ns.org.uk 22
BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIEfY LIMITED Report of the Trustees for the year ended 31 March 2022 Trustee responslbllltles In relatlon to the Ilnanclal statements Company law requires the Trustees to prepare financial statements whlch give a true and falr vlew of the state of affalrs of the Charlty at the end of the flnanclal year and of Its surplus or deficit for the financial year. In doing so the Trustees are required to.. Select suitable accounting policles and then apply them conslstentlyi Obserrfe the methods and prlnclpals In the charleS SORP; Make soundJud8ments and estlmates that are reasonable and prudent; State whether appllcable UK accountlng standard have been followed, subJect to any material departures disclosed and explained in the financial statements; Prepare the fln3nclal 5tatement5 on the goln8 concern ba51s unless It Is InapproprSate to assume that the CharSty wlll contlnue In buslness. The Trustees are responsible for keeping proper accounting records which dlsclose wlth reasonable accuracy at any tlme the flnanclal posltlon of the Charlty and enable them to ensure that the flnanclal statements comply wlth the Companles Act 2006. The Trustees are also responsible for safeguardlng the assets of the Charity and for takin8 Steps for the preventlon and detectlon of fraud and other Irregularlues. The Trustees are responslble for the malntÈnance and Integrlty of the corporate and financlHI information included on the CharltV'5 webslte. Leg151atlon In the Unlted Klngdom governing the preparatlon and dlssemlnatlon of linancial statements may differ from legislatlon In other Jurlsd5ctlons. Dlsclosure of Inlormatlon to the audltor SO far as each of the Trustees Is aware, there Is no relevant audlt InfOrMaOn as deflned In the Companies Act 2006 of which the compan(s auditor 15 unaware, and each of the Trustees has taken all the steps that they ought to have taken as Tru5tee5 to make themselves aware of any relevant audit information as defined and to estsblish that the Companvs audltor Is aware of that Informatfon. Srnall Company Provlslon The Trusteeg report has been prepared in accordance wlth the provlsions appllcable to small companies under the Companies Act 2006.
BIRMINGHAM BOTANICAL AND HORTICULTURAL SOCIETY UMITED Report of the Trustees for the year ended 31 March 2022 Audttors A resolutSon to appolnt the auditors, Mazars LLP, wlll be proposed at the Annual General Meetlng. On behalf of the Trustees. Sue Beardsmore Chalr Date". £• 90 2
Independent audltorfs report to the members of Blrniln8harn Botanical and Horticultural Society Umlted Oplnlon We have audited the financial Statements of Birmingham Botanical and Horticultural Society Llmlted (the 'Parent CharftVI and Its subsldlary (the 'group'} for the year ended 31 March 2022 which comprise the Con501idoted Statement of Financial Actlvitle5. Consolldated and Charity Balance Sheets, Consolidated Statement of Cash Flows and notes to the flnancial statements, includlng a summary of signif icant accounting policle5. The financial reporting framework that has been applled In their preparatlon Is appllcable law and Unlted Klngdom AccountSn8 Standard5, Includln8 FRS 102 Yhe FlnancSal Reportln8 Standard appllcable In the UK and RepublSc of Ireland" Ivnited Kln8dom Generally Accepted Accountlng Practlce). In our oplnlon. the flnanclal statements: glve a true and falr view of the state of the group's and of the Parent CharStVs affair5 as at 31 March 2022 and of the group's income and expenditure for the year then ended,. have been properly prepared in accordance wlth United Kln8dom Generally Accepted Ac¢ountln8 Practice; and have been prepared In accordance wlth the requlrements of the Companies Act 2006. Basls for oplnlon We conducted our audlt In accordance wlth Internatlonal Standards on Audltln8 IUKI IISAS IUKII and appllcable law. Our respon51bSlltle5 under those standard5 are further described In the Auditorfs responslbllltles for the audlt of the financlal statements sectlon of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audlt of the financlal statements In the UK. Includlng the FRCS Ethlcal 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 basls for our oplnlon. Concluslons relatlng to golng concern In auditing the financial statements, we have concluded that the Trustee5' Use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 25
Independent auditorf5 report to the members of Birmin8ham Botanl¢al and Hortlcultural Society Limlted (Contlnuod) Based on the work we have perfom)ed, we have not identified any materlal uncertalnties relating to events or conditlons that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve month5 from when the flnanclal statements are authorlsed for Issue. Our responslbillties and the responsibilities of the Trustee5 Wlth respect to 80in8 concern are descrlbed In the relevant sectSons of thls report. Other Informatlon The other InformatSon comprises the Informatlon Included In the annual report other than the flnanclal statements and our auditor's report thereon, The Trustees are responsible for the other information contained within the annual report. Our oplnlon on the flnancial statements does not cover the other Information and, except to the extent otherwlse explicltly stated in our report, we do not express any form of assurance concluslon thereon. In connection with our audlt of the flnanclal statements, our responslbillty Is to read the other Information and, in doing so, consider whether the other Informatlon is materially Inconslstent wlth the flnanclal Statements or our knowledge obtalned in the course of the audlt, or otherwlse appears to be materlally misstated. If we Sdentify such material inconsistencle5 or apparent materlal mlsstatements, we are requlred to determlne whether there Is a material misstatement Sn the financial statements or a materlal mlsstatement of the other inforrnation. If, based on the work we have performed, we conclude that there Ss a material rnisstatement of thls other information, we are requlred to report that fact. We have nothlng to report in this regard. Oplnlons on other matter5 pre5crlbed by the Companies Act 2006 In our opinion, based on the work undertaken Sn the course of the audit.. the information given In the Trustees, Report whlch Includes the Dlrector Report prepared for the purposes of company law, for the financial year for which the financial 5tatement5 are prepared is consistent with the financial statements,. and the Trustees, Report has been prepared in accordance with applicable legal re9uirements. 26
Independent auditorfs report to the member5 of Birmingham Botanical and Horticultural society Limited lcontlnued) Matters on whlch we are required to report by exceptlon 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 mSsstatemÈnts In the Trustees, Report. We have nothlng to pOrt in respect of the followin8 matters In relatlon to whlch the Companies Act 2006 requlres us to report to you If. Sn our oplnlon., adequate and proper accounting record5 have not been kept, or returns adequate for our audit have not been received from branches not visited bv us; or The Parent Charlty financial statements are not In 88reement wlth the accountlng records and returns,. or certaln disclosures of Trustees, remuneratlon speclflc by law are not made; or we have not recelved all the informatlon and explanations we requlre for our audit; or the Trustees were not Èntitled to prepare the financial statements in accordance wlth the small companies, reglme and take advantage of the small companles, exemptlon In preparlng the Trustees, Report and from the requirement to prepare a Strategic Report. Responslbllltles of Trustees As explalned more fully In the Trustee5' responslbllltles statement set out on page 12, the Trustees (who are also the dlrectors of the Parent Charlty for the purposes of company law} are responslble for the preparatlon of the financial statement5 and for bein8 Satisfied that they give a true and falr view, and for such Internal control as the Trustees determlne is necessary to enable the preparation of financial statements that are free from material mlsstatement, whether due to fraud or error. In preparing the financial statement5, the Trustees are responsible for assessing the group'5 and the Parent Charivs ability to contlnue as a golng concern, dlscloslng, as appllcable, matters related to goln8 concern and uslng the 8oln8 concern basls of accountin8 unless the Trustees either intend to liquidate the Charity or to cease operation5, or have no realistic alternative but to do so. 27
Independent auditor's report to the members of Blrmln£ham Botanical and Horticultural Society Umlted {continued) Audltorfs responslbllltles for the audlt of the financlal statements Our objectlves 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 audltorfs report that Includes our opinlon. Reasonable assurance Is a hlgh level of assuran but 15 not a 8uarantee that an audit conducted in accordance with ISAS IUKI will Iways detect a material mi55tatement when it exists. Misstatements can arlse from fraud or error and are consldered material if, Indlvidually or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. Irregularities. Includlng fraud, are instances of non-compliance wlth laws and regulatlons. We deslgn procedures in line wlth our responsibilities, outlined above, to detect materlal mlsstatements In respect of irregularltles, Includlng fraud. Based on our understanding of the 8roup and the sector, we identified that the principal risks of non-compllance with laws and regulatlons related to the UK tax legislation, pensions leglslation. employment règulation and health and safety regulation, anti-bribery, corruption and fraud, and money laundering, and we considered the extent to whlch non-compliance might have a material effect on the financial statements. We also considered those laws and regulatlons that have a dlrect impact on the preparation of the financial statements, such as the Companies Act We evaluated the Trustee5' and rnanagement's incentives and opportunFtles for fraudulent manlpulatlon of the fSnanclal statement5 Ilncludlng the r15k of override of controls) and determined that the principal risks were related to postin8 manual journal entries to manipulate flnancial performance, inapproprlately shlftlng the timing and basis of revenue reco8nition, management bias through Judgements and assumptlons In significant accounting estimates. In partlcular In relation to f und accounting, and 518nificant one-off or unusual transactions. Our audlt procedures were designed to respond to those Identified risks, including non- compliance with laws and regulations lirre8ularitiesl and fraud that are materlal to the financial statements. Our audit procedure5 included but were not limited to.. Dlscussing with the Trustees and mana8ement their policles and procedures regarding compliance with laws and regulations- Communicating identified laws and regulations throughout our engagement team and remalnlng alert to any indications of non-compliance throughout our audit,. and 28
Independent audltorfs report to the members of 8irniin8ham Botanical and Horticultural Society Limited (continued) Conslderlng the risk of acts by the company which were contrary to applicable laws and regulations, Including fraud. Our audit procedures In relatton to fraud Included but were not Ilmited to: • Making enquirles of the Trustees and management on whether they had knowled8e of any actual, suspected or alleged fraud; Gainln8 an understanding of the Internal controls establlshed to mStlgate risks related to fraud; Dlscusslng amongst the engagement team the rlsks of fraud,. and Addressln8 the risks of fraud through management overrlde of controls by performln8 Journal entry te5tln8. There are inherent Ilmltations in the audit procedures described above and the primary responslblllty for the preventlon and detectfon of IrregularleS Including fraud rests with mana8ement. As wlth any audlt, there remalned a risk of non-detecdon of Irregularltles, as these may involve collusion, forgery, Intentional omi55ion5, mi5repre5entations or the overrlde of internal control5. A further description of Dur responsibilitles for the audlt of the financlal statements Is located on the Flnanclal Reportbn8 Councll's webslte at tor5res iblllti . Thls destrlptlon forms part of our auditorfs report. Use of the audlt report Thls report 55 made 501ely to the companVs members as a body In accordance wlth Chapter 3 of Part 16 of the Companies Act 2006. Our audlt work has been undertaken so that we mlght state to the companvs members those matter5 we are requlred to state to them In an auditorfs report and for no other purpose. To the fullest extent permltted by law, we do not accept or assume responslbility to anyone other than the company and the company's member5 a5 a body for our audit worl for thls report, orfor the opinions have formed. 29
David Hoose (Sep 29, 2022 17:54 GMT+1)
Sep 29, 2022
Blrmln8ham Botanlol Ind Hortl¢ultural Society Umited CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES Ilncorporatln8 an Incorne and •xpqndltur• account) Forthe year ended 31 Marth 2022 Total Funds 2022 Total Funds 2021 Unrestrlcted Restritted Fund Fund Notes Incom• and ondowments from.. Donatlons and le8a¢les 10,893 102,515 113,408 904,219 Other tradlng attlvStl•s: Banquetin8 Sultes Income from Garden Centre Other Income 414,717 288,801 50,032 414,717 288,801 50,032 .82,928 122,257 173,313 Inv•stm•nts 104 104 206 Ch•rltabl• actlvltles: Gardens Education 731,316 99,759 731,316 99,759 415,736 34.749 oih•r In¢om• 500 500 6,000 Total 1,596,124 IOl515 1,698,639 1,$73,552 Exp•ndltur• on: R•lslni funds Fund ralslng Banquetlng sultes Garden Centre 51,592 303,822 332,622 51,592 303,822 332.622 41,219 24,493 192,992 CharFtabl• a¢tl¥lll•s Gardens Educatlon Professlonal and related fees 708,497 169,754 53,847 117,547 826,043 169,754 53,847 986,385 155,169 32,333 Totsl 1,620.133 117.547 1.737.680 IA32,591 Net Incomlng r•wur¢ 124.ocel 115,0321 139,0411 1410,962 Fund balant•s brought forward 1,347,639 252,337 1,599,977 1,459,015 Fund balances Carrled forward 1,323,630 237,305 I,,936 1,599,977 The Group's Income and expendlture all related to conttnulng operattons. There were no reeognlsed 8olns or1055e5 Other than the result for the year. 31
Blrmlngham Botanical and Hortlcultural Soclety lirnited Year Ended March 2022 Balance Sheet at 31 March 2022 Company no. 248827 Group Companv 2022 2021 2022 2021 Note5 Flxed Assets Tangible Assets Investments io li 727,407 875,968 727,407 875,968 727A07 875,968 727,409 875.970 Curreni Assets Stock Debto Cash at bank and in hand 12 13 39,037 142,188 1,047,948 1,229,174 34,463 355,835 797,868 1,188,166 317,926 900,853 1,218,779 356,542 773,931 1.130,473 Credltors: •mount$ t•llSng due wlthln one year 14 1345,6431 1389,157) 1261,0541 1236,2721 Net Current Assets 883,530 799,009 957,726 894,201 Credltors: amounts f•llln8 du• Jfter one year 14 50,000 75,000 Net Assets 1,560,937 1,599,977 1,685,135 1,770,171 Flnanced By: Restricted Funds Unre5tricled Funds 15 237,305 1,323,632 252,336 1,347,640 237.305 1,447,830 252,336 1,517,835 1,560,937 1,599,977 1,685,135 1,770,171 Th• Charrty has taken advant48e of Sectlon 408 of the Companles Act 21x16 and para8raph 397 of the SORP and ha5 not Included a separate Statement of Flnanclal Acbvltie5 in these financlal statements. The Statement of Financlal Activities on page 29 Include £995,11212021.' £1.534.1741 of Income and £1,080,14912021: £1.213,0181 of expenditure relating to the Charlty. These flnanclal statements were approved and authorlsed for Issue by the Trustees and sl8ned on their beholf by eardsmore Director Dite: 24* s4y . 202Z P, Whlte Dlrertor Oate: 1. bt-4ts4 Ik Syfr. k?z 32
Blrmlnth•m Botsnlcal and Horticultur•l Socièty Limit•d Notes to the Flnanclal Statem•nts Forth¢ y1 ended 31 Mar¢h 2022 Consalid•t•d Caih Ilow St•t•m•nt Cash Inflow from Oper*tln8 Actlvltles Group 2022 Gtoup 2021 Net Incomlng Resources for the Year 139,0411 140,962 Depreciation Investment Income Decreaselllncreasel In Stock Decrease/llncrea5el In Debtors IDecreaselllncrease In Credltors 157,957 11041 14,5741 213,647 143,5141 162,793 12061 756 1131,0521 157.847 Cash Inflow from Operatlng Actlvltles 284,370 a31,100 33
8irn)ingham Botan11 and Horticulturnl Siety Umlted Note$ to tho Financial Statements For the year ended 31 M•h ZOZ2 Charft•bl• Company Informitlon Birmingham Botanical and Hortlcultural Society Limited lincorporated In England and Wales), reglstered number 248827, a company Ilmlted by guarantee. aims to further public education In botany, horticulture and 2001ogy and provide facilitie5 for research and to malntaln and operate the Blrmlngham Botanical Gardens and Glasshouses for the above purpose and for the recreation of the publlc. The company re8lstered office Is: Blrnilngh4m Botanlcal and HortleuUral Soclety Llmlted. Westbourne Road, Edgba5ton, Blrmlngham, BIS 3TR The accounts are presented In Sterlln& wlth whole number roundlng. Accountlni polld•s countlni ConventloTh The flnanclal 5taternents are prepared underthe hlstorlcal cost conventlon and In accordance wlth the Flnanclal Reporttng Standard 102 and the Statement of recommended Practlce (Accounn8 and Repon8 by Charitles, ISORP 20191. The preparatlon of the Ilnanclal $t•tements In compllance wlth FRS 102 requlres the use of certaln crlttcal accountin8 estimates. It also requlres mana8ement to exerclse Jud8ement In applylng the Charltable CompanVs accountin8 pollcle5 Isee note 31, Ba515 of prnp•r•tlon 8lrmlngh•m 8othnlcal and Horticultural Soclety Llmlted meets the definltlon of a publlc beneflt entfty under FRS 102. Assets and Ilablltttes are Inltialty recogn15ed at hlstorlcal cost ortrans•ctfon value unless otherwise stated In the relevant accounting poliry notes. Group Fln4n¢l•l Stat•menti These financlal 5tatement5 consolidate the result5 of the Charity and its wholly owned tradlng subsldlary. Blrmingham Botanical Gardens IEnterprlse51 Llmlted. on a line by line basis. A separate Statement of Financlal Activities forthe Charlty ltselfls not presented because the Charity has taken advantage of the exempt(ons afforded by the Comp?nle5 Act 2006. The net Incomln8 resource5 of the parent entity for the year are £85,03712021: £321.1561. 34
Blrmlngham Botanlcal and Hortlcultural Sodety Umited Notss to the Flnancial Statsments For the year ended 31 Mar¢h 2022 6oln8 Concern The Trustee5 and Directors conslderthat there are no materlal uncertalnttes about the Charlt¢s ablllty to continue as a golng concern nor any slgnlficant areas of uncertalnty that affert the carrylng value of a55ets held by the Charity. The accounts are prepared on a golnB concern ba515 on the foundatlon that all available information regardlnB the foreseeable future of three years from the date of approval of these flnanclal statements show the company to be sofvent. The Company ha5 sufficient resource5 to meet bts debts as they fall due and to adjust Its expendlture to brlng It Into Ilne with Income. The Trustees have ScrUnIsed budgets and cash flow forecasts to a55e55 the ongoing impact of COVID-19. In¢omin8 Rejources All Incomlng resource5 are recognlsed In the Statement of Flnanclal A¢ttvltles when recelv¥ble. Donitlon> Donatlon5 and legacies are accounted for as Income on a cash recelvable bas15. Where don•tlon5 are pald under 81ft a5d, tax recoverable 5$ Included at the tlme the Income Is recoin15ed. Flxed AMet$ •nd Depred•tlon Net tanglble fixed assets are capitsllsed and are stated in the balance sheet at ¢o$t le$5 depreclatlon. whlch Is provlded In equal In5talments over the est(mated useful lfves of the assets. Short leasehold Improvements are depreclated over 5 to 32 years. 32 year515 to the lease explry. For machlnery and fixtu5 and fittln8S, the ch8r8e 15 4 to 10 years a5 approprlate. All assets are for charltable use. Inv•$tm•rt Investment In 5ubsldlary Is valued at cost less Impalrment. Basts of •pportlonm•nt of ovorhe•d$ Dlrect expendUre for educatfon and generatfng voluntary income Is allocated fully to these categorles. All other expenditure and overheads are allocated as follows: 2022 2021 12% Charmable actlvltSe5 . Educatton Charltable aetivities- Gardens Space related costs for the Banqueting Sultes and the Garden Centre are apportioned throughout the year vla mana8ement charles. Management charges for the Banquettn8 Suttes were waivered for the prlor year due to non tradin8 durin8 the pandemic. Management charge5 for the Garden Centre were waivered durlng the prior year perlod of April to June due to the Same. 35
Blrn)In8ham Botsnical and Hortlcultural Society iimit•d Noles to the Fln•ndal Statements F the year ended 31 M•rth 2022 Stock is valued at the lower of c05t and estimated selllng prlce less costs lo complete sale. Operatlni Lea5 Rentals appllcable to operatin8 leases are charged to the Statement of Flnanclal Athvltles over the perlod In whith the c05t15 Incurred. Restrlct•d lund5 These are fund5 that can only be used for partfcular purposes within the oblecttve5 of the Charlty. Restrlctions arlse when specified by the donor or when funds are ralsed for partlcular restrlcted purposes. Depreclatlon15 charged agalnst the relevant fund In respect of fixed assets acqulred with restricted funds. P•nslon 5ch•m• The ChaTIty ¢ontrlbutes to a deflned ¢ontrlbutton scheme. Flnandal Instrum•nts Flnanclal Ilabllltles and equSty Instruments are classlfted accordlng to the substonce ot the contractual arrangements entered into. An equlty Instrument Is any contract that evidence5 a resldual Interest In the assets of the enty after deducttng all of its finandal Ilabllities. Judiem•nt5 In opptyln8 I0ntIn1 pollcl•s and key Jourcei of •silm•tlon unc•rtAlnty In prepar4n8 the flnanelal statements. management Is requlred to make estimates and a5sumptfons whlch affect reported Income, expenses. assets, Ilabllltles and dlsclosure of contln8ent assets and Ilabllltles. Use of available Informatlon and appllcatlon of lud8efnent are Inherent In the formatlon of estimate5, together with eXpeCtaon$ of future events that are belleved to be rea50nJble underthe clrcumstance5. Attual results in the future could differ from such est5mates. Tan8ible flxed assets are depreclated overthelr useful Ilves taklng Into account resldual values, where approprlate. The actual Ilves of the assets and resldual values are estlmates and are assessed by the Trustees takln8 into account asset lrfe cycle5 and maintenance progTamme5. Residual value assessments take Into account future market condltlons. the remalnlng lffe of the asset and any projerted dlsposal values. Distrlbutlon from Tradlns Subsidlary Birmingham Botanlcal Gardens IEnterprlsesl Llmlted operates the Garden Centre. selllng plants and lftware and slnce l July 2013 operates the conferencing and caterin8 faclllties. Piofits. previously transferred under Gfft Ald, are now transferred as a dlstrlbution to Birmingham Botanical and Hortlcultural Society Limited. 36
Blmiln8h•m Botan11 and Hortlculturnl &xlety Umlted Notes to th• Financial St•temonts For the year ended 31 March 2022 A summary of the Subsldlarfs tradlng results forthe year Is as follows 2022 2021 Tumover Cost of Sales 703,518 1155,5091 39,330 166,4831 Gr055 IL055l/Profft Dlrecl Costs Admlnlstratlve Charges Bank Interest Recelved 548,009 1128,8901 1373,1311 127,1531 189,7451 163,3451 49 ProfftllLossl 45,9% 1180,1941 Dlstributlon Reserves Proflt/lLossl Sustalned 1124,1981 1180,1941 An11 of Exp•ndltur• Staff Costs 2022 Support Costs 2022 2021 Depreclatlon 2022 2021 Total 2022 2021 2021 RJlslng Fundj Fund Ralslng Banqueiin8 Suites Garden Centre 50,045 72,854 123.800 39,666 562 87,067 1,547 164,531 2CO,671 1,553 23,931 66,437 93,631 8,151 51,592 303,822 332,622 41,219 24,493 192,992 12,295 Charltable Artlvltles: Gardens Education Professlonal and related fees 340,298 372,148 412,380 107,146 92,817 52,603 53.847 885,579 450,314 73.365 132,438 826,043 954,9)0 44,293 10,004 18,060 169,754 155.169 63,818 53,847 63,818 677,538 157,957 162.793 1,737.680 1,432,591 694,144 592,2S9 37
Birmlniham Bot•Dl¢g1 and Horticultural Sodety Umlted Notes to the Fln•n¢i4 Stst•m•nts For the year ended 31 M•r¢h 2022 stsff costs 2022 2021 Wages and Salarles Social Securlty Costs Pensions 631,491 44.605 18,048 694,144 535,970 39,382 16,9J7 592,259 The numberofemployees was: Number Number Gardens Malntenance Educatlonal Administration & Receptlon Shop 33 32 The average number of full.tlme equfvalent employees was: 2512021- 251 Included In the calculation5 are 2 employees Dn zero hour5 Contrads. Durln8 the year. pen51on costs all related to defined contrlbution plans and all pald from unrestrlcted funds. At the year end £2.36612021.' £2,690) wa5 S11 outstandlng. No Trustee recelved remuneratton. No Trustees were relmbursed expenses durln8 the year. One employee re¢efved remuneratlDn In excess of £60.(KIO12021 nlll comprlslng of: £48.821- Salary £13,520- statutory PILON £50,11)O- Non 5t*utory Termlnatton Payment Durln8 the year, key mana8ement personnel Itull-tlme equlvalent employees 8.5 {2021: 8.5}1 re¢efved emolument5 of £354,63312021: £273.3091.
Birmin8ham 8ot•nl¢•l •nd Hortl1¢u11l 5odety Umlted Not•s to th• Fln¥nd•l 5tatem¢nti Forth• year ended 31 March 2022 SuppNt costs 2022 2021 Personnel costs Admlnlstratlon costs Garden running costs Purchases Events and fund ralsln8 costs Rent and rates Insurance Utlllties Bank & credlt ¢harge5 32,797 71,257 42,798 157,335 18,991 2,895 59,470 141,801 22,775 16.733 23,788 26,858 66,532 3,404 55,888 110,074 12,114 Eli Educatlon costs Repalrs and malntenance Publiclty and marketlng Audit & professional fees Urban Project Sundrles 8and5tand Refurb Prolect Management Alplne Project Research & Development Interpretatlon Commonwealth 10,707 154,039 47,287 53,847 595 13,772 12.556 77,472 46,349 63,818 15,597 34,885 101,756 9,115 1.200 5,100 33.144 14,970 801 885,581 677,538 Out8olns R•sow¢•s Net Oul8oln8 Resources Is stated after char8lng'. 2022 2021 Operatln8 Lease Rentals -Plant and Ma¢hlnery Audltors Remunerailon -for audtt serVeS -for non audit services Depreciatlon of Tanglble Flxed Assets 4,237 1.273 13,375 10,528 2,738 2,088 157,957 162,793 Interest Recelvable 2022 2021 39
Bank Interest Receivable 104 206 io. xed Assets Group and wmpany Flxtures Short Machlnery Leasehold & Others Flttlngs Total lal Tan8Sble A$5ets C05T At l Aprll 2021 Additions Disposals At 31 M*f¢h 2022 3,896,027 1,239,786 977,890 6,113,703 4,389 5,007 9,396 3,896.027 1,244,17S 982.897 6,123,099 Depre¢l•tlon At l Aprll 2021 Charge for the year At 31 March 2022 3,511,Z73 19,087 3,$30,360 921,567 804,894 5,237,735 60,155 78,715 157,957 981.722 883,609 5,395,692 Net Book Value At 31 March 2022 365,667 384,754 262,453 99.288 318,219 172,996 727,408 875,969 At 31 March 2021 ii. Invthm•nts The Company own5 100% of the £2 ordinary share capltal of Blrrnln8ham Botanlcal Gardens (Enterprlsesl Llmlied, Incorporated In England and Wales Icompany number 018467141. The compony reglstered office Is: Blrmin8ham Botanical and Hortlculiural SocSety Llmlted, Westboume Road. Edgbaston, Blrmln8ham, 815 3TR The net Ilabllltles of the subsldlary a £124,19612021: £170,192). The subsldlarfs Income for the year was £703,51812021.. £39.3791 and expendlture was £657,53012021: £219,573). Iz. Stack Group 2022 2021 Company 2022 2021 Stock 39,037 34,463 40
Birnilnih•m Botani1 Ind HOrticulra1 Society Limited Notw to th• Nn•nd•l St•tsment5 For the year ended 31 March 2022 Debtors Group 2022 Company 2022 2021 2021 Trade debtors and commlsslons due Intercompany balance Prepayments Accrued Income 40,894 7,822 27,813 198,746 69,056 22,313 317,927 5,586 3,965 56,049 290,941 356,541 69,782 31,512 142,188 57,072 290,941 355,835 Cr•dltors . F*llln8 du• wlthln one 41 Gwoup 2022 Company 2022 2021 2021 Trade Credltors Deferred Income Other Taxes and Soclal Securfty Accruals Intercompanv 148,298 110,638 34,695 52,011 148,210 173,639 31,381 35,926 117,932 85,638 12,337 45,146 114,841 73,514 13,425 34,491 345,643 389,156 261,054 236,271 b. F•lllnB due after one year Group 202Z Compa 2022 2021 2021 Caterers 50,000 75,000 41
Birniin8him Bt)tsnlc•l and Hortlcultural Soclety Umbted Not95 to the Flnanclal Statem•nts For the year ended 31 M•r¢h 2022 Reconclll•tlon ol Movements In Restrlrted Reserve5 Brought Forward Incomlng Resources Resources Expended Carrled Forward Fixed Assets Sponsorship Memorlal Prolett Friends Adventure Play8round Educatlon Alpine Project Newsletters Apprentlce Plants Troplcal House Refurb Trainlng Eco.Llghtlng Culture Recovery Fund Grant Library Wildlife Garden Interpretatlon & Maslerplannln8 Compostlng Commonwealth 153,859 5,450 695 1.906 I2,c)9 12,154 2,(K)O 375 1,750 65 16,1541 115,4501 16951 11,9151 147,705 5,5CM) 15,5C() 210 201 12,(#)9 12,354 3,SCQ 200 15,1001 13751 16,0501 1651 4,31Jl 4,000 15,000 Is,LvJ 8,258 49,318 18,2581 149,3181 12001 5C(I 500 54,000 3,500 3,000 102.510 123,1611 30,839 3,500 2,199 237.307 18011 1117,5421 252,339 16. Analysls of Totsl R•s•r¥ Unrestrlcted Funds Restrlcted Funds Total Represented by: Tangible Fixed Assets CUrnt Assets Current Liabilltles Credltors due over l year 579.702 1,139,573 1345.6431 150.0001 1,323,632 147,705 89,6CiI 727,407 1,229,174 1345,6431 150,OCQI 1,560.937 237,305 42
8lmiin8ham Botanical nd Horticulturl Soaety Limlted Notes tothe Flnanclal Statements For th¢ y¢•r ended 31 M•r¢h 2022 17. Sh•re of th¢ Company The company Is limited by guarantee. not havln8 a share capital dlvlded into shares. T•x•tlon Status As a reglstered Charlty. the Company Is not Ilable to corporation tax on its nomial aclivlties and15 entltled to recever the tax pald by member5 whose subscdptfjons are 81ft alded. 19. C*plt•l Comrnltm•nts 2022 2021 Capltal Expendlture contracted for but not provlded for In the flnanclal statements pital Expendlture author15ed but not contracted for 20. Commlimqnts Total lease commitments at the year-end are as follows: Explres thln l Year 600 4,237 Explre5 rnore th•Th than S Years 14,650 2-5 Years 2,558 5,249 Total 17,808 9.486 Land and Bulldln85 Other 21. Rolated Party TransKtlons No Trustee declared any Interest In companles whkh ente lfflo transactlons wlth the Charlty. A Trustee's spouse Is employed by the Gardens who 1$ pald at commerclal rates. The Trustee does not take part In salary dlscusslons. 43
Blrmln8h•m Botanical and HortIculra1 5oclety Llmlted Not•5 tt¥ th• Flnanclal Statements Forthe ye•r ended 31 March 2022 22. Flnanci*l Instrnments Group Company 2022 2021 2022 2021 FInalI1 •ssets Financlal assets that are debt Instruments classlfled at amortlsed cost Assets that are Flnanclal Assets Measured at fair Value 72,406 298,763 248,872 3Lb),492 1,047,948 797,868 9CfJ,853 773,931 Fln•nelal Ilabllltles Financial1Sabilities measured at amortlsed cost 285,C(15 290,517 175,415 162,757 Flnanclal assets measured al amortlsed cost comprlse trade debtor5 and amounts owed to group undertaklngs. Flnanclal Ilabllities measured at amortised cost compr15e trnde credltors and monles owed to HMRC Z3. St•t•ment of Hn•nclal Actlvhlw- P•r¢nt Comp•ny Unrestrlcted Fund R•strScted Fd Total Funds 2022 Total Fund$ 2021 Tot•1 IncomSn8 Resources 892,597 102,515 995,112 1,534,174 Total Resources Expended 1962,6021 1117,5471 11.080,1491 11,213,018) Dlstrlbutlon Irom Enterprlses Net Incomlng Resourcés I70,>5) 115,0321 (85,037) 321,156 Fund Balances brought forward 1,517,835 252,337 1,770,172 1,449,016 Fund Balances carrled forward 1,447,830 237,305 1,685,135 1,770,172
- Prlor Year ConsolidAted Ststement of Acii¥itie5 CONSOLIDATED STATEMENT OF FINANCIALAcfiviTIES IlncorporatlnB an Income and qxpendltur• actountl Forthe year ended 31 March 2021 Total Funds 2020 Unrestrlcted Restrlcted Total Funds Fund Fund 2021 Note5 In¢om• and endowments from: Donations and le8acies 554,114 350,105 904,219 180,264 OthertradSn8 artlvltSd: Banquetlng 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 Inv•stm•nti 206 206 1,091 Charltable aitl¥ltS*: Gardens EducatSon 415,736 34,749 415,736 34,749 638,912 149,047 Other Income 6,rxJo 6,450 Total 1,223,447 350,105 1,573,552 1,604.320 Expendlture on: Ralsln8 fund$ Fund rai51ng Banquetln8 sulte5 Garden Centre 41,219 24,493 192,992 41,219 24,493 192,992 37,038 136,314 270,640 ChJrlt•bl• •rtlvltles Gardens Educatlon Professional and related fees 653,170 155,169 32,333 333,214 986,384 155,169 32,333 823,495 173,050 64,409 Total 1,099,376 333,214 1,432,590 1,504,946 Net Incomlng resourc•5 124,070 16,891 140,962 99,374 Fund balancas broughi Ionyord &223,569 235,446 1,459,015 1,359,643 Fund balances carrled forward 1.347,639 252,337 1,599,977 IA59,017 45