Charity registration number SC042074 (Scotland)
Company registration number SC387349 (Scotland)
BELLEISLE CONSERVATORY LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
BELLEISLE CONSERVATORY LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr J A Coubrough - Chair
Mr S Robertson - Treasurer
Mr D L Moulds
Secretary
Mrs B Pert
Charity number (Scotland)
SC042074
Company number
SC387349
Registered office
36 Cairn Crescent
Alloway
Ayr
Ayrshire
United Kingdom
KA7 4PW
Independent examiner
Stephen Wilkie B.A. C.A.
Azets
3 Wellington Square
Ayr
Ayrshire
United Kingdom
KA7 1EN
BELLEISLE CONSERVATORY LIMITED
CONTENTS
Page
Trustees' report
1 - 5
Independent examiner's report
6
Statement of financial activities
7
Balance sheet
8
Notes to the financial statements
9 - 14
BELLEISLE CONSERVATORY LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The Trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's (governing document), the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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

The prime objective of the Charity is to ensure the maintenance and sustainability of the Conservatory within Belleisle Park. With horticultural excellence at the core, the conservatory offers potential to develop inclusive community activities to ensure financial sustainability.

 

Financial review

The Charity relies on the support of Companies and other interested parties for its operations . The Patrons and Members have continued to pay monthly which has been a significant factor in maintaining the Charity's revenue.

 

Donations decreased in the year by £2,266 due to decreased fundraising activities being carried out. £15,181 was raised in the year.

 

Grants received are split between Revenue, Nil this year (2023: £1,000) and Capital Reserve £nil (2023: £nil).

The grant received from the Mushroom Trust assisted in the development and completion of the IT Project, with three iPads now located in the conservatory to aid learning.

The Charity made two unsuccessful applications for funding to replace concrete slabs, but they are hopeful they will obtain this funding from elsewhere.

 

Total costs have increased by £6,969, which includes depreciation for additions in the year and assets brought forward. Depreciation is provided at rates of three, five and ten years. No provision is made for the permanent Floral display either as assets or depreciation, this has an estimated replacement value of £15,000.

 

The stock figure consists of advertising material.

 

Special Capital Asset Reserve fund which continues as a Designated Fund with the General Fund, remains at £36,510.

 

Total charity net loss for the year is £13,712 compared to net profit of £3,983 in the previous year.

 

During the 2016 year, the conservatory re-opened to the public resulting in the management team having to change their role from a purely fund raising one to a "hands on" operational management team. Monthly management accounts have ensured a tight financial control enabling all decisions made by the team to be on a sound basis.

 

Financial position

The Charity relies on the support of Companies and other interested parties for its operations .

 

The results for the period ending 31 March 2024 are shown on the Statement of of Financial Activities.

 

The Charity only maintains sufficient funds to meet anticipated costs in the immediate months ahead, carrying forward a net balance of £53,938. There were no Restricted Fund balances at 31 March 2024.

Structure, governance and management

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr J A Coubrough - Chair
Mr S Robertson - Treasurer
Mr D L Moulds
BELLEISLE CONSERVATORY LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -

Authority for the management of the Charity is vested in the Committee whose appointment is confirmed bi-annually by from all interested parties.

 

The Committee seeks to ensure proper representation across the area of people who have an interest and experience in developments and support work.

 

The Committee strives to seek a proper balance of skills and experience and has power to Co-opt, where necessary.

 

The Annual General Meeting includes an invitation for every interested party across Ayr, to participate.

 

The Annual General Meeting is responsible for the appointment of Office Bearers (Chairman, Vice Chairperson, Secretary and Treasurer) and up to at least four other Co-opted Committee members.

 

Risk management

The Committee regularly assesses the major risks to which the Charity is exposed, whilst providing ongoing support for the work ahead. Internal control risks are minimised by implementation of procedures for authorisation of transactions .

 

Events

This year’s Charity Golf Day once again led by Karen Watson and her team built on last year and was a tremendous success. The Golf event remains the single most successful event of the year in bringing in money and is nothing short of exceptional. We simply cannot thank Karen, and all her team enough for all they have done in arranging this key fundraising event. That said we must consider what else could be added to the calendar that will provide that springboard of fundraising.

 

While the Golf has been very important financially, the conservatory is also a place where we engage with numerous events throughout the year with Barrie Pert taking the lead in co-ordinating these events. We were fortunate to repeat some of the old favourites including the swing afternoon, the Bee Day and held our first music festival BelleConFest. Scheduled to take place again this year, the format is five bands playing throughout the afternoon and is a great mini festival in the park.

 

The conservatory has also provided a safe location for the Ukrainian Community Group who held their second event in May this year and allows them to reach out across their and other communities, and is undoubtedly a worthwhile cause for the conservatory to support. We were also fortunate enough to hold a reception event for the Ayr Town Twinning with Saint-Germain-en-laye with civic dignitaries from both South Ayrshire and France having a very pleasant afternoon with a Jazz trio providing the music. Interestingly French elected officials were more than complimentary of the gardens as this is not something they could provide to our standard.

 

Supporters

One of the reasons we have had a very good year is the 60 or so exceptional volunteers who are committed to the conservatory in various ways and support the charity throughout the year with their hard work and dedication. We are fortunate to have Mrs Lesley Glendinning who leads operationally on all thing horticultural and works very well with the volunteers in keeping the conservatory looking incredible all year round. The success of the conservatory also relies on volunteers who meet and greet the public, prepare for events, and help maintain the building and its environment for which we are very grateful. We also enjoy a very high level of support from our patrons, members and sponsors who contribute regularly and is a significant factor in maintaining our regular revenue stream to sustain the conservatory.

 

The conservatory also benefits from our shop where crafts, plants and gifts are available for sale and is a nice way of making a small purchase, which is in effect a donation, while taking away a lovely gift and keeps the revenue healthy.

 

Sadly, we lost two of our dedicated volunteers over the last year. In April this year Michael Moore died after a very short illness and was taken far too young, he will be remembered for his dry sense of humor as he painted the memorial benches. Gordon Wilson was our Honorary President and died after a prolonged period in hospital. Gordon’s death was recorded in last year’s report and was instrumental in the refurbishment of the conservatory. Both individuals made a positive lasting impression on their fellow volunteers and will be sadly missed.

BELLEISLE CONSERVATORY LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

Communications and our reach in social media led by Olena Stewart and aided by Nick Petticrew, continues to make a significant impact with more than 3,000 followers of Facebook and regular posts reaching over 30,000 every month. We are also fortunate to have support of the local newspapers such as the Ayrshire post and a monthly feature on the local going out magazine. The mix of messages through various media is an area that requires a continual refresh in targeting audiences and Olena and Nicks energy must be applauded in contributing to the overall success of the conservatory.

 

Management Committee

Disappointingly the committee faced exceptional and challenging circumstances with one member of the committee’s Mr. Adrian Munn’s conduct falling below the required standard and was requested to step down, which he agreed to do.

 

It was also disappointing that despite having been on the committee for nearly a year and a half, he chose to raise matters which he claimed were of concern to him only once he had been asked to leave the committee. We have of course made ourselves readily available to meet and discuss the issues he has, although he repeatedly refused to meet ourselves, preferring instead to air his grievances in public and pointedly writing to and meeting with others instead of ourselves.

 

While as an individual he may have grievances with us, we recognise that continuous improvement is an important aspect of any charity and is something we embrace. Given the range of accusations levelled at ourselves, we initiated and had healthy positive discussions with The Office of the Scottish Charity Regulator, Information Commissioner's Office, Police Scotland, and our own Independent Examiner all of whom confirmed that our practices and procedures are in accordance with current standards.

 

That said it is always important to reflect on things and see what could perhaps be done better. We have therefore looked very closely and considered all the points raised, some are worthy of merit, others are entirely malicious and mischief making. We have prepared our own continuous improvement plan which looks at different areas for potential improvement over the next 6 to 9 months. In addition to our own internal improvement plan we wanted to have a separate sense check on our decision making around these points.

 

We have therefore requested independent people out with the committee to review the documentation and our decision-making process to avoid any unconscious bias we may have. This independent process is providing confidence that the decisions we are making are not only sound but stand scrutiny and reasonable in all the circumstances.

 

It has of course been very disappointing to find ourselves in this situation but since late March we have since learned that we are not alone. Mr. Adrian Munn was a director of another charity Ayrshire Independent Living Network, until February this year, where remarkably similar behaviour emerged where they attempted to remove him as a director since late 2023 and recorded as such in their report submitted to companies’ house.

 

Separate to all of this disappointingly, I can confirm there were issues which required to be reported to Police Scotland and as these matters are now sub judice, I am precluded from commenting further.

While we as a committee have undoubtedly gone through a difficult time, with active legal matters under consideration, it was nevertheless important to not only protect the charity and its supporters, but to act where necessary against any individual whose behaviour is considered unacceptable.

 

Given these events as a committee we elected to defer the AGM until later in the year and hold an EGM. While the company’s articles of association are clear a very narrow viewpoint focusing criticism on certain aspects, necessitated the holding of an EGM to clarify and avoid any possibility of misinterpretation of the articles.

 

External Funding

In this post covid era, the climate for external funding applications, remains a very challenging space, with significantly more applications than available finance. Our long-term Planet Wise project commenced in November 2021, funded initially from a grant received from the Mushroom Trust continues to evolve positively. Having developed and completed the IT Project with the help of pupils and staff from Braehead Primary School, we were given a very positive hearing by the Director of Education and invited to present to all South Ayrshire Head Teachers. This next phase of the project seeks to build on the existing Web based Planet Wise application which fully aligns to the curriculum and develop work packs for teachers providing a complete tailored education package for teachers throughout South Ayrshire.

BELLEISLE CONSERVATORY LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -
Plans for the Future

Given the difficulties we have had with our former committee member and the allegations he made, it is important that we continue to work through our improvement plan and make any improvements that may be required to avoid any misinterpretation. I would however wish to recognise my fellow directors and committee members in their dedication in sustaining the charities very existence which was clearly at threat.

 

In previous years I shared that we held several detailed discussions with National Heritage Lottery Fund and had been successful in passing stage 1 of their application process and were moving into stage 2 in seeking extensive funding for the next stage. In many respects this had stalled, while we work out the detail of the structural repairs with South Ayrshire Council.

 

Should the refurbishment work be undertaken in September as scheduled then we believe we will be in a strong position to renegotiate the lease and formalise any joint working partnership agreements between BCL and South Ayrshire Council with a view to progressing any discussions with the Heritage Lottery Fund. What we do know is that the Conservatory has a huge role to play in engaging with and across the communities of Ayr. We also know that there is a need for toilets not just to hold events but to enable us to reach out to the different sectors, we have also had discussions with senior elected officials on the land formerly known as pets corner and we may be able to work with South Ayrshire on this. What we can say is we have had very encouraging soundings from the Leader of the council and the officials as there appears to be a positive attitude to consider and help us with the various projects we are considering.

 

In the year ahead we will also be working with South Ayrshire Council Education Authority and West of Scotland University on the development of Planet Wise education pack, which I’m sure will led us into unknown but exciting territory.

 

Conservatory Structure

Since 2021, I have reported that Pat Lorimer has led in the discussions with South Ayrshire Council on the deterioration of some aspects of the structure despite us only reopening in 2016. These discussions have been deftly handled by Pat and I’m pleased to confirm that initial repairs have now taken place to ensure no further deterioration occurs.

 

I can also advise that South Ayrshire Council has accepted responsibility to remedy the situation and that the 7th June was the closing date for tenders to be submitted to South Ayrshire Councils, professional services. While this is very encouraging there is still a long way to go in obtaining sign off from the Council to progress with the work. Should the tender fall within their allocated budget, we would anticipate a provisional start in early September 2024 with works undertaken throughout September.

 

We are very grateful to Pat Lorimer for his perseverance and to South Ayrshire Council officials and elected members for their continued support. The year 2025 will be the centenary, of when the then Town Council purchased the estate for the people of Ayr partly through the far-sighted Provost of the time James Gould and will be significant year for Belleisle Park.

 

The Conservatory usage

In 2022 we welcomed back Lesley Glendinning to the Conservatory and I’m very pleased to confirm that the conservatory continues to evolve from its horticulture and health and wellbeing roots, holding numerous community events and taking on more of a village fete environment.

 

The dedication of volunteers in delivering what is widely regarded as the ‘jewel in the crown’ of Belleisle estate attracts many people not just locally but world-wide and is a place resident’s rightly feel proud of and happy to bring their friends and family as it remains open every day of the year.

 

The maintaining of such a high standard of presentations has not been without its challenges as there are tensions between wishing to ensure the finest examples of plants are on display whilst managing the practicality of the supply chain costs, which are factored through the Netherlands where we source most of our plants. Now that the Conservatory has been open for nearly 8 years the conservatory is taking on more of a botanical garden environment rather than its early purpose as conservatory housing some exotic plants.

BELLEISLE CONSERVATORY LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -

The Trustees' report was approved by the Board of Trustees.

Mr S Robertson - Treasurer
Trustee
Dated: 2 August 2024
BELLEISLE CONSERVATORY LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BELLEISLE CONSERVATORY LIMITED
- 6 -

I report on the financial statements of the Charity for the year ended 31 March 2024, which are set out on pages 7 to 14.

Respective responsibilities of Trustees and examiner

The Charity’s Trustees, who are also the directors of Belleisle Conservatory Limited for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Azets
Stephen Wilkie C.A.
3 Wellington Square
Ayr
Ayrshire
KA7 1EN
United Kingdom
Dated: 2 August 2024
BELLEISLE CONSERVATORY LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -
Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£
Income from:
Donations and legacies
2
20,526
34,155
Charitable activities
3
-
1,000
Other trading activities
4
39,822
35,919
Total income
60,348
71,074
Expenditure on:
Raising funds
5
4,904
5,316
Charitable activities
6
68,559
61,775
Other
11
597
-
Total expenditure
74,060
67,091
Net (expenditure)/income for the year/
Net movement in funds
(13,712)
3,983
Fund balances at 1 April 2023
67,650
63,667
Fund balances at 31 March 2024
53,938
67,650

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
BELLEISLE CONSERVATORY LIMITED
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 8 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
13
31,056
38,376
Current assets
Stocks
14
1,897
1,854
Cash at bank and in hand
24,355
28,770
26,252
30,624
Creditors: amounts falling due within one year
15
(3,370)
(1,350)
Net current assets
22,882
29,274
Total assets less current liabilities
53,938
67,650
Income funds
Unrestricted funds
Designated funds
36,510
36,510
General unrestricted funds
17,428
31,140
53,938
67,650
53,938
67,650

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the Trustees on 2 August 2024
Mr S Robertson - Treasurer
Trustee
Company Registration No. SC387349
BELLEISLE CONSERVATORY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -
1
Accounting policies
Charity information

Belleisle Conservatory Limited is a private company limited by guarantee incorporated in Scotland. The registered office is 36 Cairn Crescent, Alloway, Ayr, Ayrshire, KA7 4PW, United Kingdom.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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)". The Charity is a Public Benefit Entity as defined by FRS 102.

 

The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

 

The following Unrestricted, Designated Fund has been set up:

 

Special Capital Asset Reserve

This fund is for the purchase of capital assets.

1.3
Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
1.4
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.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
at varying rates on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

BELLEISLE CONSERVATORY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 10 -
1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Taxation

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

2
Donations and legacies
Unrestricted
Unrestricted
funds
funds
general
general
2024
2023
£
£
Donations and gifts
15,181
17,447
Legacies
-
10,871

Gift aid

5,345
5,837
20,526
34,155
3
Charitable activities

Charitable Activities

2023
£

Grants - Property management

1,000
BELLEISLE CONSERVATORY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 11 -
4
Other trading activities
Unrestricted
Unrestricted
funds
funds
general
general
2024
2023
£
£

Interest received

613
208
Fundraising events
17,675
19,848

Collection cans

2,161
2,404

Plant and book sales

14,653
11,659

Plant sponsors

1,700
-

Hire

3,020
1,800
Other trading activities
39,822
35,919
5
Raising funds
Unrestricted
Unrestricted
funds
funds
general
general
2024
2023
£
£
Fundraising and publicity

Fundraising costs

4,904
5,316
4,904
5,316
BELLEISLE CONSERVATORY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 12 -
6
Charitable activities

Charitable Expenditure

Charitable Expenditure

2024
2023
£
£
Depreciation and impairment
11,977
11,177

Insurance

526
517

Light and heat

5,484
4,650

Telephone

1,505
2,081

Advertising

993
1,371

Sundries

1,827
1,473

Staff - invoiced

20,100
18,372

Set up costs

18,540
15,970

Repairs and renewals

3,241
5,029

Travel expenses

-
119

Volunteer/training

539
-

Donations

1,000
-
65,732
60,759
Share of governance costs (see note 7)
2,827
1,016
68,559
61,775
7
Support costs
Support costs
Governance costs
2024
Support costs
Governance costs
2023
£
£
£
£
£
£
Independent examiner
-
2,827
2,827
-
1,016
1,016
-
2,827
2,827
-
1,016
1,016
Analysed between
Charitable activities
-
2,827
2,827
-
1,016
1,016
8
Net movement in funds
2024
2023
£
£
Net movement in funds is stated after charging/(crediting)
Depreciation of owned tangible fixed assets
11,977
11,177
Loss on disposal of tangible fixed assets
597
-
BELLEISLE CONSERVATORY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 13 -
9
Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year nor for the prior year ended 31 March 2023.

10
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Total
-
0
-
0
There were no employees whose annual remuneration was more than £60,000.
11
Other
Unrestricted
Unrestricted
funds
funds
general
general
2024
2023
£
£
Net loss on disposal of tangible fixed assets
597
-
12
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

BELLEISLE CONSERVATORY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
13
Tangible fixed assets
Plant and equipment
£
Cost
At 1 April 2023
90,012
Additions
5,253
Disposals
(5,702)
At 31 March 2024
89,563
Depreciation and impairment
At 1 April 2023
51,635
Depreciation charged in the year
11,977
Eliminated in respect of disposals
(5,105)
At 31 March 2024
58,507
Carrying amount
At 31 March 2024
31,056
At 31 March 2023
38,376
14
Stocks
2024
2023
£
£
Stocks
1,897
1,854
15
Creditors: amounts falling due within one year
2024
2023
£
£
Accruals and deferred income
3,370
1,350
16
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

2024-03-312023-04-01falseCCH SoftwareiXBRL Review & Tag 2022.2SC3873492023-04-012024-03-31SC387349bus:Director12023-04-012024-03-31SC387349bus:Director22023-04-012024-03-31SC387349bus:Director32023-04-012024-03-31SC387349bus:CompanySecretary12023-04-012024-03-31SC3873492024-03-31SC3873492023-03-31SC3873492022-04-012023-03-31SC387349bus:FRS1022023-04-012024-03-31SC387349bus:IndependentExaminationCharity2023-04-012024-03-31SC387349bus:FullAccounts2023-04-012024-03-31xbrli:purexbrli:sharesiso4217:GBP