Company number: N1058223 Friends of Belfast Botanic Gardens Company Limited by Guarantee Trustees, Report and financial statements for the period ended 31 March 2023
Friends of Belfdst Botanic Gardens Contents Legal and administrative information Trustees, report Independent Examiners. report to the members Statement of financial activities Balance sheet Notesto the financial statements
Friends of Belfast Botanic Gardens Legal and administrative informatlon Trustees MrAdrian Walsh Miss Ann McBrien Mr Frank Caddy Miss Brigid McElhill Company Number N1058223 Charity Number 107301 Registered Office Suite 5. Ormeau House 91-97 Ormeau Road Belfast Co. Antrim BT7 ISH Accountants Cleaver Black Suite 5 Ormeau House 91-97 Ormeau Road Belfast BT7 15H Bankers Santander PO Box 1109 Bradford BDI 5ZF Solicitors Page 1
TrUSTEESANNUALREPORT Frf¢nd50f Belfast Botsni¢ Gardens la compary Ilrnlted by8uaTrnteel The trustees present their rekvrt and the unaudited finanrial statemgnts of thè company torthe PeriLy3 end&1 31 March 2023. REFERENCE AND ADMINISTrATJVE DETAtLS Ref8rence and sdminTStrative d&t8ils are Sho in the Schedu of members of the board and professs¢Jnal athsers on page 1 ofthe finan¢kg1 ststsment5. THE TRUSTEES Thè trustaès who sèrvad thè companyduring tl wiod tre as ftlltr•ts'. MrAdrian Peter Wdsh Miss Ann MeBrien Mr Frank Caddy Miss Brigid McElhill STRUCTURE, GOVERNANCE AND MANAGEMENT Friends of Bewast Botanic Gardens is a charity and OFerates a5 a cornny lirnited by guarantee. The company is rnanaged by the dirTr ofthe cornpany. OBJECTrVES AND ACTMTIES The Friends of Bglfa¥l Botanic Gardens IFOBBGI grwp wks to advan the knedge of botany, hoitieulture and the hort[1[tUr8l legacy of Beltsst Bot8ni¢ Gardens for the public benefit and to promote Belfast Bot8ni¢ Gard8n$ as a centr• tr horticultural excellence, bt)tanical edueab.on and public amenty. It aims to promote the conservation, Maintenan and development of the Gardens, buildings and monuments therein. enhance the sryentific value of the plant mllections and support the wvironmental vnrth of the gardens as a habitat forwildlrfe in Belfast oty. ACHIEVEMENTS AND PERFORf4fjANCE This year, 2022123, is our second yearof reptiNJ to the Charity Commis&on Nl on the achEvement of our d)arttable. objects for public benefit In 2022123 resumed our face lo face meetings rather than meeting by Zoom. This Nwds 8 VeryE1c0m& dèvelopment We continuad to engage ¥th th¢)se ar8 inlerasted In thè lIre of Belfast Botanic Gardens wa the ww.fobbg..Uk Ebsite, Facebook and Twitter. We n¢)w have 947 frjll0tts oftho FOBBG F8cabook p8gè and 604 follaNts on Twitt8r. The Global Medicine Gaen IGMGI in the Botsnic Gardwts coth.nues to be an important educth.onal asset in helping us to attain our th8ritsb objects. Th$ xientft value of this ¢¢41ecti¢n ¢ontinues trj te dUrnented on thtrKbsite with des¢ripti¢ns #nd ph¢t¢gr8phs. Members continued to be enthusiastic in volunteering to help out vAth the rnaintenance and pjanting in the gard on Sunday momings between April and November 2022. The range of sigwe has been consTderably expandsd bytsvo ol our members $nd there arè nowapprwrnly 70 signs within the garden. Each geographical area has a sign that identifies it. a sign with the names of the main yants in that area and wgns for some ol lh• indivklual ants that gvtr the namg ofthe pixnl in s¢me cases its msditynat use& These signs help advance the knOledge of bolany for public tnefrL We have $150 MY)rking B8Wast City Council to develop 8 largerfornial sign the entrancè b the GMG that wll show a map of the garden, some background historical infomiation on the develOpmt of hèrballphysi¢ gardens and the uses of some of the key plants tOgètharith somè Informati on th# history ofthè site wrthin th8 Botsni¢ garden3. P4ge2
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TRUSYEESAN14UALREPORTlt4%thued) Frfend501BelfattBotaBl¢Garden5 laeèrnpany limited tyguaranteel As well as mrtthly tojsiness ten$the Frlend5 grouparrnn8e5 scclal evattsfor members. These Èvents w¥ere-ertablIsl 202V23 afterthe Com&19 pandem. AveraÉe èttendances * ft)eetings in 202212acompareO to prknryear$15 shown below. Yeor 2017 18 2018 19 2019120 2020121 202 22 2022 Attendees 13 17 16 Is. io" 12 li PLANSFOR FLwfuRÈ PERIODS Wewlll contlnueto develop aUrvbsIteto advanc2the knovAe(e of botany. h0rhculbJreandtheortulIUrdT legacyof 8etsf 8¢tanic Gardensforthe publlc benefitandto promots Bdfast BotanicGarden$ 3s a centrefor horticulturèl excellence. b)tanical edutatvjn and amÈrsity. During 2022123 we have been ¥Joring with a group of empbyees from a Soae companywho ar28ivinKtheirtimÈforfreet# fielp refveshthewebthe. We pe10 relaunch theTwweb51te1rt2023n4. We¥I1£00tirueto workwr(h Belfast CW Council inthe'G•rdens Focu5 Group, todevelop a listof priorty prtsjects within treKardensthatll benefftthepublit and pr4motetheconservation. maintenanceanddelopmentoftheGardens, building5 and rronuments therein and enhancethescientific valueofthe planttoll*titrTh5. Thworkwill includethestartof antingtorthe'JOhn TempthnTrail' and also theInc5usn of more Libellin8 inthesardens. Wewill conttnueto work with 8dfastCrty Councu aTrd Queefis uft1versySeaSt0n the'UP5URGE' prolecL INDEPENDEKf fKAMINER aeaver 8latkh8s be rtrappoltstedas in¢Jependwtexamlnerforthe ensulngyear. SMALLCQMPANYPROV1510NS This reporthas been prepared in aceordantewith theprowsions appIablet0 Companies entstled tothesmall companlesexemobn. ined on bth8lftsfthÈt Walsh Dlrecror
Independent Examlner's Report Friends of Belfast Botsnit Gardens la company limited by guarantee) I report ort the accounts ofthe charity for the pertod ended 31 March 2023 which are set out on pages 5 to ID. RESPECTIVE RESPONSIBiimES OFTRUSTEES AND EXAMINER As the charity trustees land also directors of the company for the purposes of company lawl you a responsible for the preparation of accounts in atcordante wtth the requirèmerTrts of the Companies Act 2006. Having satisfied myself thatthe comparw rs not subject to audit under company law and is eligiblefor iDdependent examination, it is my responsibility to: examlne the accounts under section 65 of the Chartties Act follow the procedures13id down in the general Directions 8iver¢ by the Charity Commission for Northern Ireland under section 6519llbl of thè Charrties Att to stste whether particular matters have cometo my attent)n. BASIS OF THE INDEPENDETr EXAMINER'S REPORT I have exarnined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions gtven by the Charity Commission of Northern Ireland under 5ertion 6519llbl of the ChaTitie5Act. The earnIntion included a review of the atcountlng Tecords kept by the charity and a comparison of the 3ccount5 presented with those records. also intluded eonsideration of any unusual ttems disclosures in the accounts. and seekin8 explanations from you as charity trustees concemin8 any such matters. My role is to state any material matters have come to my attention giving me cause to believe: That accounting record5were not kept in accordan with sèctÉon 386 of the Companles Act That the accounts do not accord with those accounting records 31 That the accounts do not tofflply with the accountin8 requ1Ments of section 396 o*the Companies Art 2)6 and with the principle5 of the Charities Statement of Recommended Practice applic3ble to charities prep8rin8 their attounts in accordance with the Financial Reporting Standard appE1ble in the UK and the Republit tsf Ireland. Thatthere is further information needed for a proper understanding of the accounts to be reathèd. BASIS OF THE INDEPENDE EXAMINER'S REPORT I have completed my examination and have no concerns in Spect of the matters111 to141 listed above and, in connection with the following Direttions of the Charlty Cornmission for Northem Ireland, I have found no matters require drawingto your attention. Cleaver Black Independent examiner Suite 5 Ormeau House 91-97 Ormeau Road Belfast BT7 ISH tyr)",) Page5
FridS of Bdfast Botanic Gardens StstemÈnt of Financial Activities forthe period ended 31 Marth 2023 Restrirted Revenue Funds Unrestrlcted Funds 2023 Total 2022 Total Note Incoming Resources Incoming resources from generated funds.. Voluntary Income Incoming resourtes from Charitable Acitivites Other Incoming Resource5 Total Incoming Resour 915 915 4,346 367 5,628 4,346 367 5,628 2,867 303 3,811 Resourtes Expended Costs of generating funds: Charitable Activities Governance Costs 1,831 865 1,831 865 1.327 863 Total Resource5 Expended 2,696 2,696 2,190 Net in¢ominB I loutgoingl reswros for the year before revaluations 2.932 2.932 1,621 Transfers between fvnds Net movement in funds 2,932 2,932 1,621 Totsl funds brought fotward 34,519 34,519 32,898 Total fvnds carried forward 37,451 37,451 34.519 The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of totsl recognised gains and losses has not been prepared. All of the above amounts relate to continuing attivities. The notes on page$ 7 to 10 form part of these financial statement P89è 6
Frlends of Belfast Botsnic Gardens Balance Sheet as at31 March 2023 Notes 2023 2022 CURRENT ASSErs Debtors Cash at Bank & in hand 1,717 36,454 38.171 35,429 35,429 CREDITORS- Amounts falling due within one year 720 910 CURRENT UABIUTIES 37,451 34.519 Net assets 37,451 34,519 FUNDS Unrestrirted Income Funds Restrirted Revenue Funds 37,451 34,519 37,451 34,519 For the period ended 31 March 2022 the company was entitled to exemption from audit under stIOn 477 of the Companles Act 2006 relating to small Companies. Trustees responsibilities- l The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476- and 2 The trustees acknowledge their responsibilities for complylng with the requirements of the Art with respert to accounting record5 and prepardtion of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subjett to the small companies reglme. These financial statements were approved bythe Board and signed on its behalf by Adrian Walsh Director Date Company number: N1058223 The notes on pages 7 to 10 fomi part of these finanual ststements. Pa9e 7
Friends of Belfast Botanie Gardens Notes to the Flnancial Statements forthe period ended 31 March 2023 Accounting Policies The following accounting policies have been applied consistently in dealing with items in the company'5 financial Statements. 1.1 Basis of Accounting The financial ststements are prepared under the historical cost convention and in accordance with FRS102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland, and Charities SORP IFRS 1021. The financial statements are prepared in pounds sterling which is the funrtion currency of the company. This entity is a Public Benefit Entity. 1.2 Fund Accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objettives of the Charity and which have not been designated for other purposes. Designated funds comprise unrestritted funds that have been set aside by the Trustees for particular purposes. General funds may be transferred to designate funds where Trustees wish to use these funds for a specific purpose. Such funds may be transferred back to general funds once the criteria forthe designation have been met or are no longer applicable. Restricted funds are funds which which are to be used in accordance with specific restrittions imposed by donors or which have ben raised by the Charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of restrirted fund5 is set out in the notes to the financial statements. Restritted funds may only be transferred to general or designated funds once the criteria for restrittion have been discharged or no longer apply. 1.3 Incoming Resources All incoming resources are included in the Statement of Financial Activities when the charity is legally entTtled to the income and the amount can be quantified with reasonable accuracy. Grants, service agreement, fee income and grants for equipment are recognised in the SOFA in the period in which they are receivable. IA Resources ExpondÈd Resources expended are included in the Statement of Financial Artivttie5 on an accrua15 basi5, inclusive of any VAT which cBnnot be recovered. Charitable expenditure comprises those costs incurred by the charity in the delivery of its attivities and services for its beneficiaries. It include5 both costs that can be allocated dirertly to such activities and those costs of an indirect nature necessary to support them. P8ge 8
Friend5 of Belfast Botanic Gardens Notes to the Financial Statements forthe perfod ended 31 March 2023 1.4 Resources Expended rtd_. Governan costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charty. All costs are allocated between the expenditure categories of the Statement of Financial Attivities on a basis designed to reflett the use of the resource. Costs relating to a particular activity are allocated direttly, others are apportioned on an appropriate basis. 1.5 Value Added Tax Friends of 8elfast Botanic Gardens is not registered forVAT 1.6 Taxation The company is a charity and the charitsble tax exemptions are therefore being claimed to the extent that income and/or gains are applicable and applied to charitable purposes only. These exemptions will remain in pla as long as income and expenditure is applied to charitsble purposes only. 1.7 Cash and cash equivalents Cash consists of cash on hand and demand deposits. Cash equivalents consist of short term highly liquid investments that are readily convertible to known amounts of cash that are subjett to an insignificant risk of change in value. Page 9
Frlendsof Belfast Botank Gardens Notes to the finanoal Staternts forthe perlod ended 31 March 2023 Restrlcted Unrestricted Reftue Funds Funds 2023 Totsl 2022 Total 2 Voluntory Income Donations & Membership Fees 915 915 915 915 641 641 Unrestricted Revenue Funds Fuftds Z023 Totsl 20Z2 Total 3 CharitableA¢itivites Plant sales Workshops Educational visits Sale of raMI¢S 930 930 695 3,416 4,346 3.416 4.346 2.172 2.867 Restrlcted Revenue Funds Unrestricted Funds 2023 Totsl 2022 Totrl 4 Other Incoming Resources Government Grant Deposit account interest 300 67 367 300 67 67 303 Restricted Revenue Funds UnrestrlLted Fuftds 2023 Tt)tsl 2022 Totsl 5 CharTtableActsvities Costs PL6rchases Sundry expenses Global Medicine Garden expense Website & E mall costs 1,119 20 128 564 1,119 20 128 1196 109 22 1,831 1,831 1,327 Restrirted Revenue Fund5 UnrestrKted Fund5 2023 Total 2022 Total 6 Governance Q)sts Insuran Accountancy Companies House 145 690 30 865 145 690 30 865 143 690 30 863 Page10
Friends of BeEfast Botsnlc Gardens Notes to the financial Statements for the perlad ended 31 March 2023 7 Credltors: anUnts falling due within one year 2023 2022 Accruals and deferred income 720 910 720 910 8 Unrestricted funds Revaluatlon Loss Opening Incoming Outgoing Transfers Closing Unrestricted Fund 34,519 5,628 12,6961 37,451 34,519 5.628 12,6961 37.451 9 Company limlted by guarantee Friends of Belfrdst Botanic Gardens Ltd is a company limited by guarantee and does not have a share capital. The liability of each member is limited to an amount not exceeding £1. Page11