2022-01-31-accounts

Trustees			James Robinson	(Chair)
			Sheila Carson
			June Perryman
			Vic Williams
			Catherine Hosier
			Keilah Towers (Treasurer)
			Maria Seabright
Senior Management		Team	Tish Borrowman	-Project Manager		Cherry Tree Nursery
			Andrew Verreck - Project Manager			Chestnut	Nursery
Patrons			Bill Bailey
			Mrs A Pitt-Rivers
			Katie Cox
			Norman Aish
Secretary			Susan Cheeseman
Registered	numbers		Charity number				900325
			Company number				2449757
Principal address			Cherry Tree Nursery
			Off New Road Roundabout
			Northbourne
			Bournemouth
			Dorset
			BH107DA
Registered	office		Cherry Tree Nursery
			Off New Road Roundabout
			Northbourne
			Bournemouth
			Dorset
			BH107DA
Auditors			Warner Wilde Limited
			4 Marigold Drive
			Bisley
			Surrey
			United Kingdom
			GU24 9SF
Bankers			CAF Bank Limited, West Mailing,			Kent
			Barclays Bank Pic, Castlepoint,		Bournemouth
			Barclays Bank Pic, Poole
			Cambdidge and	Counties Bank
			Redwood Bank
			Mansfield Building Society
			United Trust Bank

			Page
Trustees' report			1-5
Independent examiner's		report
Statement offinancial	activities		7-8
Balance sheet
Notes to the financial	statements		11-24

Current financial year
		Unrestricted	Unrestricted		Restricted	Total	Total
		funds		funds	funds
		general		Designated
	Notes	2022		2022f	2022	2022	2021
Income and endowments	from:
Donations and legacies		39,470			6,458	45,928	123,908
Charitable activities
Cherry Tree Nursery		373,863			12,580	386,443	301,304
Chestnut Nursery		289,478				289,478	165,226
Investments		1,697				1,697	3,039
Other income		833				833	3,042
Total income		705,341			19,038	724,379	596,519
Ex enditure on:
Raising funds		843				843	376
Charitable activities
Cherry Tree Nursery		378,394		74	55,834	434,302	381,264
Chestnut Nursery		258,668		9,433	27,702	295,803	250,833
Total charitable expenditure		637,062		9,507	83,536	730,105	632,097
Total expenditure		637,905		9,507	83,536	730,948	632,473
Net income/(expenditure)	for the year/
Net movement in funds		67,436		(9,507)	(64,498)	(6,569)	(35,954)
Net income/(expenditure)	for the year/
Net movement in funds		67,436		(9,507)	(64,498)	(6,569)	(35,954)
Fund balances at 1 February 2021		315,443		217,134	951,582	1,484,159	1,520,113
Fund balances at 31January 2022		382,879		207,627	887,084	1,477,590	1,484,159

Prior financial year
			Unrestricted Unrestricted		Restricted	Total
			funds	funds	funds
			general	Designated
		Notes	2021 F	2021 f	2021	2021
Income and endowments	from:
Donations and legacies			123,796		112	123,908
Charitable activities
Cherry Tree Nursery			290,145		11,159	301,304
Chestnut Nursery			164,543		683	165,226
Investments			3,039			3,039
Other income			3,042			3,042
Total income			584,565		11,954	596,519
Ex enditure on:
Raising funds			376			376
Chadtable activities
Cherry Tree Nursery			320,444	285	60,535	381,264
Chestnut Nursery			211,592	9,557	29,684	250,833
Total charitable expenditure			532,036	9,842	90,219	632,097
Total expenditure			532,412	9,842	90,219	632,473
Net income/(expenditure)	for the year/
Net movement in funds			52,153	(9,842)	(78,265)	(35,954)
Fund balances at 1 February 2020			263,290	226,976	1,029,847	1,520,113
Fund balances at 31January 2021			315,443	217,134	951,582	1,484,159

			2022		2021
		Notes			f
Fixed assets
Tangible assets		12		1,041,165		1,'i 06,773
Current assets
Stocks		13	103,138		76,401
Debtors		14	18,060		36,374
Cash at bank and in	hand		373,403		324,743
			494,601		437,518
Creditors: amounts one year	falling due within	15	(58,176)		(60,132)
Net current assets				436,425		377,386
Total assets less current liabilities				1,477,590		1,484,159
Income funds
Restricted funds		18		887,084		951,582
Unrestricted funds
Designated funds		20	207,627		217,134
General unrestricted	funds		382,879		315,443
				590,506		532,577
				1,477,590		1,484,159

					2022		2021
				Notes			R
Cash flows from operating			activities
Cash generated from operations				22		60,301		31,366
Investing	activities
Purchase	oftangible fixed assets				(14,171)		(1,238)
Proceeds	on disposal oftangible fixed
assets					833		3,040
Investment	income received				1,697		3,039
Net cash	(used in)/generated		from
investing	activities					(11,641)		4,841
Net cash	used in financing		activities
Net increase in cash and cash equivalents						48,660		36,207
Cash and	cash equivalents	at beginning		ofyear		324,743		288,536
Cash and	cash equivalents		at end of	year		373,403		324,743

Donations and legacies
	unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	funds	funds		funds	funds
	general			general
	2022	2022		2021 F	2021	2021f
Donations and gifts	35,467	6,408	41,875	108,002		108,002
Legacies receivable	3		3	10,734		10,734
Grants receivable	4,000	50	4,050	5,060	112	5,172
	39,470	6,458	45,928	123,796	112	123,908
Donations and gifts
Talbot Village Trust				30,000		30,000
Edward Goslin Trust				10,000		10,000
Boumemouth,
Christchurch &Poole BC				10,000		10,000
Dorset Community Fund				5,000		5,000
Boumemouth Free
Church	4,000		4,000	4,000		4,000
The Holdenhurst Chal ity	1,500		1,500	2,000		2,000
Smaller donations
including gift aid	29,967	3,408	33,375	43,002		43,002
Charities Aid Foundation				4,000		4,000
JP Morgan		3,000	3,000
	35,467	6,408	41,875	108,002		108,002

3	Donations and legacies						(Continued)
	Grants receivable for
	core activities
	Other	4,000	50	4,050	5,060	112	5,172
		4,000	50	4,050	5,060	112	5,172

			Cherry Tree	Chestnut	Total	Cherry Tree	Chestnut	Total
			Nursery	Nursery	2022	Nursery	Nursery	2021
			2022	2022		2021	2021
			f	f		f	f
Sales within		charitable
activities			368,260	274,158	642,418	284,661	150,413	435,074
Services	provided
under contract			4,000	14,140	18,140	3.333	14,130	17,463
Sales of	services by
beneficiaries			1,233	1,030	2,263	1,069		1,069
Other income			12,950	150	13,100	12,241	683	12,924
			386,443	289,478	675,921	301,304	165,226	466,530
Analysis	by	fund
Unrestricted		funds-
general			373,863	289,478	663,341	290,145	164,543	454,688
Restricted funds			12,580		12,580	11,159	683	11,842
			386,443	289,478	675,921	301,304	165,226	466,530

Unrestricted	Unrestricted
funds	funds
general	general
2022	2021
1,697	3,039

							Unrestricted	Unrestricted
							funds	funds
							general	general
							2022	2021
Net	gain	on	disposal	oftangible	fixed	assets	833	3,042

			Unrestricted	Unrestricted
			funds	funds
			general	general
			2022	2021
Fundraisin	and	ublici
Seeking donations,		grants and legacies	843	376
			843	376

			Cherry Tree	Chestnut	Total	Cherry Tree	Chestnut	Total
			Nursery	Nursery	2022	Nursery	Nursery	2021
			2022	2022		2021f	2021
Staff costs			190,270	125,959	316,229	173,957	127,061	301,018
Depreciation	and
impairment			42,825	36,954	79,779	42,688	38,167	80,855
Nursery cost	ofsales		126,963	105,476	232,439	92,775	62,686	155,461
Promotional	expenses		2,666	79	2,745	1,836	350	2,186
Open day expenses						5		5
Nursery maintenance			11,240	5,811	17,051	13,436	8,737	22,173
Protective clothing			165	233	398	318	46	364
Rent				1,889	1,889		1,936	1,936
Water rates			6,354	1,477	7,831	9,574	1,271	10,845
Volunteer's welfare			2,064	1,017	3,081	1,994	144	2,138
Volunteer's advice			10,009	25	10,034	7,911		7,911
Outings and	social events		2,006	224	2,230	1,150	487	1,637
Travel and subsistence			2,764	1,051	3,815	1,279	572	1,851
Volunteer training			5,831		5,831	6,862		6,862
			403,157	280,195	683,352	353,785	241,457	595,242
Share ofsupport costs
(see note 9)			29,881	14,977	44,858	28,455	9,864	38,319
Share ofgovernance		costs
(see note 9)			1,264	631	1,895	(976)	(488)	(1,464)
			434,302	295,803	730,105	381,264	250,833	632,097
Analysis by	fund
Unrestricted	funds-
general			378,394	258,668	637,062	320,444	211,592	532,036
Unrestricted	funds-
Designated			74	9,433	9,507	285	9,557	9,842
Restdcted funds			55,834	27,702	83,536	60,535	29,684	90,219
			434,302	295,803	730,105	381,264	250,833	632,097

Support costs
		Support	Governance	2022	2021	Basis of
		costs	costs			allocation
Accountancy fees		1,908		1,908	900	2:1CT:CN
Light, heat and cleaning		7,570		7,570	7,304	Actual cost
Motor expenses		6,196		6,196	5,651	Actual cost
Telephone and fax		2,263		2,263	1,898	Actual cost
Printing, postage 8 stationery		8,310		8,310	7,026	Actual cost
Bank charges		7,337		7,337	5,564	Actual cost
Insurance		10,929		10,929	9,904	Actual cost
Sundry		346		346	72	Actual cost
Independent Examination	fees		1,895	1,895	(1,464)	Governance
		44,859	1,895	46,754	36,855
Analysed between
Charitable activities		44,858	1,895	46,753	36,855

The average monthly number ofemployees during t	he year was:
	2022	2021
	Number	Number
Total number ofposts	17	17
Employment costs	2022	2021
Wages and salaries	288,363	274,360
Social security costs	20,392	19,130
Other pension costs	7,474	7,528
	316,229	301,018

Tangible fixe	d asset	s
			Land and	Office Motor	vehicles	Total
			buildingsequipment and
				furniture
			R	f
Cost
At 1 February	2021		1,628,953	85,199	21,174	1,735,326
Additions				14,171		14,171
Disposals				(678)		(678)
At 31January	2022		1,628,953	98,692	21,174	1,748,819
Depreciation	and impairment
At 1 February	2021		554,084	53,296	21,174	628,554
Depreciation	charged	in the year	69,600	10,167	-	79,767
Eliminated in	respect	ofdisposals		(66?)		(667)
At 31 January	2022		623,684	62,796	21,174	707,654
Carrying amount
At 31January	2022		1,005,269	35,896		1,041,165
At 31 January	2021		1,074,870	31,903		1,106,773

13	Stocks
								2Q22	2021
	Finished	goods	and	goods for resale				103,138	76,401
14	Debtors
								2Q22	2021
	Amounts	falling due within			one year:			K	R
	Trade debtors							6,257	7,056
	Other debtors							2,948	18,477
	Prepayments and accrued income							8,855	10,841
								18,060	36,374
15	Creditors: amounts			falling	due within one year
								2Q22	2021
							Notes
	Other taxation		and social security					8,499	7,981
	Deferred	income						9,439	5,725
	Trade creditors							28,574	13,752
	Other creditors							50	50
	Accruals							11,614	32,624
								58,176	60,132
16	Deferred	income
								2Q22	2021
	Other deferred		income					9,439	5,725
	Deferred	income is		included	in the financial statements	as follows:
								2022	2021
	Deferred	income is		included	within:
	Current	liabilities						9,439	5,725
	Movements in		the year:

16	Deferred income			(Continued)
	Deferred income at	1 February 2021	5,725	3,367
	Released from previous periods		(5,725)	(3,367)
	Resources deferred	in the year	9,439	5,725
	Deferred income at	31 January 2022	9,439	5,725

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				Purchase ofgoods	Purchase ofgoods
				2022	2021
	Trustee business interests				2,011
	No guarantees have been given or received.
22	Cash generated from operations			2022f	2021f
	Deficit for the year			(6,569)	(35,954)
	Adjustments for:
	Investment income recognised in statement Gain on disposal oftangible fixed assets	offinancial	activities	(1,697) (833)	(3,039) (3,042)
	Depreciation and impairment oftangible fixed assets			79,779	80,855
	Movements in working capital:
	(Increase)/decrease in stocks			(26,737)	17,915
	Decrease/(increase) in debtors (Decrease) in creditors Increase in deferred income			18,314 (5,670) 3,714	(13,346) (14,381) 2,358
	Cash generated from operations			60,301	31,366
23	Analysis ofchanges in net funds
	The charitable company had no debt during	the year.