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REGISTERED COMPANY NUMBER: 00244591 (England and Wales)
REGISTERED CHARITY NUMBER: 212527














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31st December 2023

for

Women's Farm & Garden Association(The)

Women's Farm & Garden Association(The)






Contents of the Financial Statements
for the Year Ended 31st December 2023




Page

Report of the Trustees 1 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7 to 8

Notes to the Financial Statements 9 to 16

Women's Farm & Garden Association(The) (Registered number: 00244591)

Report of the Trustees
for the Year Ended 31st December 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

ACHIEVEMENT AND PERFORMANCE
Charitable activities
2023 has been a year of change at the WFGA. Vanessa Easlea stepped down after seven years as Chair. Vanessa has steered us through the pandemic and done an excellent job widening participation and developing our membership offering. Clare Gogerty and Christabel Boersma have also left the Board this year. We are incredibly grateful for all their hard work and contributions over the past years. I am delighted to have taken on the Chair in November and to be joined on the board this year by Daniel Cartwright and Roz Chandler. Along with Amanda Ponsonby and James McArthur, we have a dedicated team of trustees with a fantastic range of skills.

The WFGA is one of the very few, if only, bodies creating remunerated opportunities for hands-on part-time vocational garden training, which clearly appeals to career changers given our trainee waiting lists. As such, the WFGA is very much complementary to others serving the vast horticultural landscape, including the Royal Horticultural Society (RHS), the Professional Gardeners' Guild, the National Garden Scheme (NGS) and a host of other dedicated organisations. We are so pleased to be able to work with charities such as, Horatio's Garden who do valuable work supporting the wellbeing of people with spinal injuries.

The WFGA is in a healthy position, well organised and with a clear mission to help change lives by creating and managing opportunities for people to access the gardening world.
Membership continues to grow and our members are taking advantage of our programme of practical skills days, workshops and training events which are offered in gardens around the country, as well as a number online. Revenue from these is up on 2022, with further planned growth into 2024.

Our Work and Retrain As a Gardener scheme (WRAGs) is thriving. As ever, we are extremely grateful to the network of garden owners and head gardeners who make this possible and who help us to train future gardeners and horticulturalists. Our Regional Managers continue to do sterling work supporting the WRAGs trainees, working with garden owners and developing our growing membership.

In 2023 our office team worked tirelessly to migrate our systems and communications onto a Microsoft platform. This has been a challenging operation for all, however the benefits are already beginning to show in terms of greater efficiency and collaboration across the charity. We thank the team for all their hard work.

We continue to work with a number of funding organisations. Bursaries and donors are a vital source of support for our trainees and members, and we value their role in making courses and training accessible to all.

The Christine Ladley Fund bursaries continue, and we really appreciate the opportunities this funding has provided for our trainees to develop their horticultural skills and knowledge, and to support them going forward as professional gardeners
.
The NGS bursary has reached the end of its term and has proved a major success in funding garden placements. We thank the NGS for all their support and look forward to a close working relationship in the future.

We are also grateful to the George Cadbury Trust and the Stanley Smith (UK) Horticultural Trust who have supported the WFGA in training new gardeners and have funded garden placements throughout the UK.

We are actively working with new donors and hope to be able to facilitate further funding opportunities in 2024.


Women's Farm & Garden Association(The) (Registered number: 00244591)

Report of the Trustees
for the Year Ended 31st December 2023


ACHIEVEMENT AND PERFORMANCE
In the upcoming year, we will continue to develop strong relationships with organisations and charities within the horticultural sector and to raise awareness of the WFGA. In 2024, we will, for the first time, have a presence at Gardeners World Live at the NEC in June, showcasing gardens designed by some of our trainees and promoting the charity. Our members will benefit from new horticultural training opportunities and we will be reviewing and developing our membership benefits. Our WRAGS scheme remains a key focus and we hope to expand this into new gardens across the country.

Thank you for all your hard work in achieving an excellent year.

FINANCIAL REVIEW
Financial position
During 2023, the Charity has performed solidly in its mission to "Change Lives", thanks to its growing community of members, trainees and garden owners, and with the dedication of its operational team and financial supporters.

Total income for the Charity amounted to £200,442 in 2023. Some 37% of this came from trainees registration fees (at £600 per trainee enrolled in the Charity's vocational training scheme "Work and Retrain As a Gardener" (WRAG)); 23% from membership subscriptions (at £32 per annum), 15% from the Charity's programme of Workshops and Practical Skills Days, and 6% from donations, gift aid and 19 % from other sources of income.

During 2023, the Charity has also continued to administer in conjunction with the WRAG scheme, an annual programme of horticultural bursaries (£63,443 in 2023 and £29,096 in 2022) awarded and funded by the National Garden Scheme. The bursaries fund opportunities for trainees to be placed in gardens which otherwise would not be in a position to take a trainee. Under this programme, the Charity holds funds on behalf of the NGS which it disburses during the year. To defray its costs for this administration role, the Charity received £2,700 of income in 2023 (£300 per garden receiving a funded trainee). The Charity substantially completed its 3-year role on behalf of the NGS in 2023.

The Charity is also grateful to have been able to continue to collaborate with donors including Christine Ladley Fund, Stanley Smith Fund and George Cadbury Fund to deliver financial support to WRAGs trainees during 2023. Donations received amounted to £30,000 during 2023. Such donations are instrumental in opening up placement opportunities and providing other financial support to trainees and as such as rekey to delivering meaningful change to trainees' lives.

In 2023 as in other years, the Charity's main operating expenses were related to the activities of its network of free-lance Regional Managers (£72,872 in 2023, up 2% on 2022). The Trustees provide their time pro-bono. The Charity employed directly only 2 staff (both part-time) in its administrative office in Trull. During 2023, alongside the administration of the Charity's ongoing activities, this small team has developed and managed successfully the migration of the Charity's internal administration, communication and CRM activity onto Microsoft Teams.

The net movement in unrestricted funds for the Charity amounted to £24,655 over 2023. Net movement in restricted funds (principally disbursement of the substantial NGS bursary monies) was £(63,247).

The Charity therefore headed into 2024 in a healthy financial position, with net assets of £316,415, of which £229,782 was in unrestricted funds. This affords the Charity a strong position to continue to "Change Lives" with great diligence alongside its community of members, garden owners and budding horticulturists.


Women's Farm & Garden Association(The) (Registered number: 00244591)

Report of the Trustees
for the Year Ended 31st December 2023


FINANCIAL REVIEW
Financial position (continued)
Under the banner of the "Work and Retrain As a Gardener" (WRAG) Scheme, the Charity's team sourced and managed new paid part-time gardening placements for some 132 trainees during 2023. Such opportunities would be particularly difficult for potential career changers to access directly for themselves. The Charity remains one of the few organisations, if not the only one, in the UK that is focussed on arranging and moderating such gardening placements for which the trainee is paid by the garden owner, typically for 2 days per week for a year. The trainee earns valuable practical, vocational gardening experience under the expert leadership and mentoring of either the head gardener or garden owner in truly inspirational gardens across the UK.

The Charity signed up 105 wonderful new gardens during 2023. The team continues to work assiduously on expanding the portfolio of interesting and high quality active gardens nationwide. This remains especially important and a key priority for us given that the Charity has at the same time continued to see an even more significant rise in demand from potential trainees for WRAG scheme posts in pretty much all parts of England, Scotland and Wales.

Beyond the WRAG scheme, the Charity has also continued to develop horticultural activities for its members through its Workshops and Practical Skills Days (delivered both in-the garden and digitally), garden tours and visits. These events generated revenues for the Charity of £30,095 in 2023, up 51% on 2022. The Charity's members also received quarterly newsletters, along with weekly mail chimps, highlighting garden tours, workshops and skills days organised by the Charity, as well as access to the WFGA's Garden Recruitment Network.

Reserves policy
A reserves policy is necessary to ensure there is sufficient income to tide an organisation over in order that it may meet its liabilities, whilst fundraising is done, if and when existing sources of income are lost. If WFGA were to be wound up, it also enables contractual obligations to be met. The board has chosen to have a zero reserves policy at this time. The reason for this is that we can identify our liabilities with relative ease (office premises, payroll to staff and expense obligations to Regional Managers and supplier expenses). It is estimated that these costs would not exceed £15,000. At the same time, the trustees retain an externally managed, cautious investment portfolio - a 'rainy day' fund, which had a net value of £56,918 on 31st December 2023. The value of this investment is monitored carefully on an ongoing basis, but it should be noted that it is an unrestricted fund and can be liquidated with relative ease. This combined with other unrestricted net assets of £172,864 leaves us confident that we meet all obligations, over and above coverage of liabilities arising in the event of a winding up of the charity.

Going concern
The Trustees have considered the Going Concern of the Charity, and with the level of Unrestricted Reserves at the year-end it is considered that the Going Concern of the Charity is assured for 2024.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Association is a company, limited by guarantee, as defined by the Companies Act 2006. The governing document of the charity is its Memorandum and Articles of Association dated 11 December 1929 (as altered by Special Resolutions on 1 April 1950 and 18 April 1964) and Articles of Association passed by Special Resolution at the AGM 10th July 2011.The Articles of Association were updated and amended by Special Resolution on 19th September 2020 to comply with the latest Charity Commission regulations, and the working name of Working for Gardeners Association was adopted on the same date. These documents can be viewed in the members section of the WFGA website. They are also available on the Charity Commission website for the general public to access at any time.

In the event of the company being wound up, members are required to contribute an amount not exceeding £1.

The Board of Trustees set the agenda and budget for the Association. A Trustee is elected for a period of three years, with re-election for a further three, after six years the Trustee must step down for a period of at least one year.

The Chairman of the Board of Trustees is selected from within the Board.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed, and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees reviewed and updated the WFGA Risk Management policy document in accordance with government advice in 2022.

Women's Farm & Garden Association(The) (Registered number: 00244591)

Report of the Trustees
for the Year Ended 31st December 2023

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
00244591 (England and Wales)

Registered Charity number
212527

Registered office
7 Trull Farm Buildings
Trull
Tetbury
Gloucestershire
GL8 8SQ

Trustees
Vanessa Easlea (resigned 17/11/2023)
Clare Gogerty (resigned 13/5/2023)
Ms Amanda Ponsonby MBE
Ms Christabel Kelly Boersma (resigned 31/12/2023)
Ms Lorraine Barbara Hodgson (resigned 20/3/2023)
James McArthur (appointed 9/1/2023)
Ms Susan Reed - Chair
Daniel Cartwright (appointed 13/5/2023)
Ms Rosalind Chandler (appointed 30/1/2024)

Company Secretary

Independent Examiner
JD Frost Accountants
Chartered Accountants
7 Links View
Cirencester
Gloucestershire
GL7 2NF

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 9th April 2024 and signed on its behalf by:





James McArthur - Trustee

Independent Examiner's Report to the Trustees of
Women's Farm & Garden Association(The)

Independent examiner's report to the trustees of Women's Farm & Garden Association(The) ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Mrs J D Frost

JD Frost Accountants
Chartered Accountants
7 Links View
Cirencester
Gloucestershire
GL7 2NF

16th April 2024

Women's Farm & Garden Association(The)

Statement of Financial Activities
for the Year Ended 31st December 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 123,830 - 123,830 132,499

Charitable activities
General 30,095 - 30,095 19,902
Christine Ladley Fund - 4,650 4,650 4,650
Fairlight Hall - - - 6,272
National Garden Scheme - (2,700 ) (2,700 ) 62,300
George Cadbury Fund - 9,600 9,600 9,400
Stanley Smith Fund - 14,550 14,550 -

Other trading activities 2 5,257 - 5,257 5,794
Investment income 3 6,412 - 6,412 1,084
Other income 7,498 1,250 8,748 12,425
Total 173,092 27,350 200,442 254,326

EXPENDITURE ON
Raising funds 4 228 (1 ) 227 563

Charitable activities
General 151,260 - 151,260 138,619
Christine Ladley Fund - 5,700 5,700 6,600
Fairlight Hall - 333 333 6,035
National Garden Scheme - 63,444 63,444 29,096
George Cadbury Fund - 10,265 10,265 10,988
Stanley Smith Fund - 10,856 10,856 -

Other - - - 440
Total 151,488 90,597 242,085 192,341

Net gains/(losses) on investments 3,051 - 3,051 (6,990 )

NET INCOME/(EXPENDITURE) 24,655 (63,247 ) (38,592 ) 54,995


RECONCILIATION OF FUNDS
Total funds brought forward 205,127 149,880 355,007 300,012

TOTAL FUNDS CARRIED FORWARD 229,782 86,633 316,415 355,007

Women's Farm & Garden Association(The) (Registered number: 00244591)

Balance Sheet
31st December 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 9 2,038 - 2,038 -
Investments 10 56,918 - 56,918 52,460
58,956 - 58,956 52,460

CURRENT ASSETS
Debtors 11 6,410 1,250 7,660 7,444
Cash at bank 174,068 89,352 263,420 304,637
180,478 90,602 271,080 312,081

CREDITORS
Amounts falling due within one year 12 (9,652 ) (3,969 ) (13,621 ) (9,534 )

NET CURRENT ASSETS 170,826 86,633 257,459 302,547

TOTAL ASSETS LESS CURRENT
LIABILITIES

229,782

86,633

316,415

355,007

NET ASSETS 229,782 86,633 316,415 355,007
FUNDS 13
Unrestricted funds 229,782 205,127
Restricted funds 86,633 149,880
TOTAL FUNDS 316,415 355,007

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Women's Farm & Garden Association(The) (Registered number: 00244591)

Balance Sheet - continued
31st December 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 9th April 2024 and were signed on its behalf by:





James McArthur - Trustee

Women's Farm & Garden Association(The)

Notes to the Financial Statements
for the Year Ended 31st December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Fixtures and fittings - 20% on reducing balance

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


Women's Farm & Garden Association(The)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

2. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Other income 5,257 5,794

3. INVESTMENT INCOME
2023 2022
£    £   
Dividends 1,449 312
Other fixed asset invest - FII 19 -
Deposit account interest 4,944 772
6,412 1,084

4. RAISING FUNDS

Investment management costs
2023 2022
£    £   
Portfolio management 62 56

5. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Depreciation - owned assets 968 51

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2023 nor for the year ended 31st December 2022.


Trustees' expenses
2023 2022
£    £   
Trustees' expenses 2,617 2,056


Women's Farm & Garden Association(The)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

7. STAFF COSTS
2023 2022
£    £   
Wages and salaries 35,871 33,110
Other pension costs 702 619
36,573 33,729

The average monthly number of employees during the year was as follows:

2023 2022
Office 2 2

No employees received emoluments in excess of £60,000.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 132,499 - 132,499

Charitable activities
General 19,902 - 19,902
Christine Ladley Fund - 4,650 4,650
Fairlight Hall - 6,272 6,272
National Garden Scheme - 62,300 62,300
George Cadbury Fund - 9,400 9,400

Other trading activities 5,794 - 5,794
Investment income 1,084 - 1,084
Other income 11,175 1,250 12,425
Total 170,454 83,872 254,326

EXPENDITURE ON
Raising funds 563 - 563

Charitable activities
General 138,619 - 138,619
Christine Ladley Fund - 6,600 6,600
Fairlight Hall - 6,035 6,035
National Garden Scheme - 29,096 29,096
George Cadbury Fund - 10,988 10,988

Other 440 - 440
Total 139,622 52,719 192,341

Net gains/(losses) on investments (6,990 ) - (6,990 )

NET INCOME 23,842 31,153 54,995


Women's Farm & Garden Association(The)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   

RECONCILIATION OF FUNDS
Total funds brought forward 181,285 118,727 300,012

TOTAL FUNDS CARRIED FORWARD 205,127 149,880 355,007

9. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1st January 2023 11,789
Additions 3,006
Disposals (1,116 )
At 31st December 2023 13,679
DEPRECIATION
At 1st January 2023 11,789
Charge for year 968
Eliminated on disposal (1,116 )
At 31st December 2023 11,641
NET BOOK VALUE
At 31st December 2023 2,038
At 31st December 2022 -

10. FIXED ASSET INVESTMENTS
Listed Investment
investments cash Totals
£    £    £   
MARKET VALUE
At 1st January 2023 51,928 532 52,460
Additions 1,114 355 1,469
Disposals - (62 ) (62 )
Revaluations 3,051 - 3,051
At 31st December 2023 56,093 825 56,918
NET BOOK VALUE
At 31st December 2023 56,093 825 56,918
At 31st December 2022 51,928 532 52,460

There were no investment assets outside the UK.

Women's Farm & Garden Association(The)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

10. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31st December 2023 is represented by:

Listed Investment
investments cash Totals
£    £    £   
Valuation in 2023 56,093 825 56,918

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 160 444
Prepayments and accrued income 7,500 7,000
7,660 7,444

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 7,568 4,984
Social security and other taxes 316 244
Pension Fund 143 127
Accrued expenses 5,594 4,179
13,621 9,534

13. MOVEMENT IN FUNDS
Net
movement At
At 1/1/23 in funds 31/12/23
£    £    £   
Unrestricted funds
General fund 194,429 21,604 216,033
Revaluation Reserve 10,698 3,051 13,749
205,127 24,655 229,782
Restricted funds
Christine Ladley Fund 3,656 200 3,856
Fairlight Hall 819 (333 ) 486
National Garden Scheme 142,172 (66,143 ) 76,029
George Cadbury Fund 3,233 (665 ) 2,568
Stanley Smith Fund - 3,694 3,694
149,880 (63,247 ) 86,633
TOTAL FUNDS 355,007 (38,592 ) 316,415

Women's Farm & Garden Association(The)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

13. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 173,092 (151,488 ) - 21,604
Revaluation Reserve - - 3,051 3,051
173,092 (151,488 ) 3,051 24,655
Restricted funds
Christine Ladley Fund 5,900 (5,700 ) - 200
Fairlight Hall - (333 ) - (333 )
National Garden Scheme (2,700 ) (63,443 ) - (66,143 )
George Cadbury Fund 9,600 (10,265 ) - (665 )
Stanley Smith Fund 14,550 (10,856 ) - 3,694
27,350 (90,597 ) - (63,247 )
TOTAL FUNDS 200,442 (242,085 ) 3,051 (38,592 )


Comparatives for movement in funds

Net
movement At
At 1/1/22 in funds 31/12/22
£    £    £   
Unrestricted funds
General fund 163,597 30,832 194,429
Revaluation Reserve 17,688 (6,990 ) 10,698
181,285 23,842 205,127
Restricted funds
Christine Ladley Fund 4,356 (700 ) 3,656
Fairlight Hall 582 237 819
National Garden Scheme 108,968 33,204 142,172
George Cadbury Fund 4,821 (1,588 ) 3,233
118,727 31,153 149,880
TOTAL FUNDS 300,012 54,995 355,007

Women's Farm & Garden Association(The)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

13. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 170,454 (139,622 ) - 30,832
Revaluation Reserve - - (6,990 ) (6,990 )
170,454 (139,622 ) (6,990 ) 23,842
Restricted funds
Christine Ladley Fund 5,900 (6,600 ) - (700 )
Fairlight Hall 6,272 (6,035 ) - 237
National Garden Scheme 62,300 (29,096 ) - 33,204
George Cadbury Fund 9,400 (10,988 ) - (1,588 )
83,872 (52,719 ) - 31,153
TOTAL FUNDS 254,326 (192,341 ) (6,990 ) 54,995

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/1/22 in funds 31/12/23
£    £    £   
Unrestricted funds
General fund 163,597 52,436 216,033
Revaluation Reserve 17,688 (3,939 ) 13,749
181,285 48,497 229,782
Restricted funds
Christine Ladley Fund 4,356 (500 ) 3,856
Fairlight Hall 582 (96 ) 486
National Garden Scheme 108,968 (32,939 ) 76,029
George Cadbury Fund 4,821 (2,253 ) 2,568
Stanley Smith Fund - 3,694 3,694
118,727 (32,094 ) 86,633
TOTAL FUNDS 300,012 16,403 316,415

Women's Farm & Garden Association(The)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 343,546 (291,110 ) - 52,436
Revaluation Reserve - - (3,939 ) (3,939 )
343,546 (291,110 ) (3,939 ) 48,497
Restricted funds
Christine Ladley Fund 11,800 (12,300 ) - (500 )
Fairlight Hall 6,272 (6,368 ) - (96 )
National Garden Scheme 59,600 (92,539 ) - (32,939 )
George Cadbury Fund 19,000 (21,253 ) - (2,253 )
Stanley Smith Fund 14,550 (10,856 ) - 3,694
111,222 (143,316 ) - (32,094 )
TOTAL FUNDS 454,768 (434,426 ) (3,939 ) 16,403

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2023.