THE GARDEN BRISTOL C.I.C.

Company Registration Number:
10241096 (England and Wales)

Unaudited statutory accounts for the year ended 31 August 2024

Period of accounts

Start date: 1 July 2023

End date: 31 August 2024

THE GARDEN BRISTOL C.I.C.

Contents of the Financial Statements

for the Period Ended 31 August 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

THE GARDEN BRISTOL C.I.C.

Directors' report period ended 31 August 2024

The directors present their report with the financial statements of the company for the period ended 31 August 2024

Directors

The directors shown below have held office during the whole of the period from
1 July 2023 to 31 August 2024

Artemis Dancing Bear
Ollie Scannell-Tarbuck


The director shown below has held office during the period of
6 September 2023 to 31 August 2024

Adele Nadia Jarrett-Kerr


The director shown below has held office during the period of
6 September 2023 to 10 June 2024

Timothy Rutherford


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
28 August 2025

And signed on behalf of the board by:
Name: Artemis Dancing Bear
Status: Director

THE GARDEN BRISTOL C.I.C.

Profit And Loss Account

for the Period Ended 31 August 2024

14 months to 31 August 2024 2023


£

£
Turnover: 35,876 36,295
Cost of sales: ( 31,267 ) ( 22,372 )
Gross profit(or loss): 4,609 13,923
Distribution costs: ( 95 ) 0
Administrative expenses: ( 13,892 ) ( 15,017 )
Operating profit(or loss): (9,378) (1,094)
Interest payable and similar charges: ( 105 ) ( 90 )
Profit(or loss) before tax: (9,483) (1,184)
Tax: 766 ( 1,779 )
Profit(or loss) for the financial year: (8,717) (2,963)

THE GARDEN BRISTOL C.I.C.

Balance sheet

As at 31 August 2024

Notes 14 months to 31 August 2024 2023


£

£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 1,827 4,033
Investments:   0 0
Total fixed assets: 1,827 4,033
Current assets
Stocks:   0 0
Debtors: 4 913 5,405
Cash at bank and in hand: 1,359 3,997
Investments:   0 0
Total current assets: 2,272 9,402
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 5 ( 4,719 ) ( 4,571 )
Net current assets (liabilities): (2,447) 4,831
Total assets less current liabilities: (620) 8,864
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 ( 766 )
Accruals and deferred income: 0 0
Total net assets (liabilities): (620) 8,098
Capital and reserves
Called up share capital: 1 1
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: (621 ) 8,097
Total Shareholders' funds: ( 620 ) 8,098

The notes form part of these financial statements

THE GARDEN BRISTOL C.I.C.

Balance sheet statements

For the year ending 31 August 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 28 August 2025
and signed on behalf of the board by:

Name: Artemis Dancing Bear
Status: Director

The notes form part of these financial statements

THE GARDEN BRISTOL C.I.C.

Notes to the Financial Statements

for the Period Ended 31 August 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

    Tangible fixed assets depreciation policy

    All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: Straight line (years) Plant and machinery 20 Office Equipment 33

    Other accounting policies

    Foreign currency translation Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. Deferred tax Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

THE GARDEN BRISTOL C.I.C.

Notes to the Financial Statements

for the Period Ended 31 August 2024

  • 2. Employees

    14 months to 31 August 2024 2023
    Average number of employees during the period 2 2

THE GARDEN BRISTOL C.I.C.

Notes to the Financial Statements

for the Period Ended 31 August 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 July 2023 11,711 408 12,119
Additions 465 443 908
Disposals 0 0 0
Revaluations 0 0 0
Transfers 0 0 0
At 31 August 2024 12,176 851 13,027
Depreciation
At 1 July 2023 7,766 320 8,086
Charge for year 2,853 261 3,114
On disposals 0 0 0
Other adjustments 0 0 0
At 31 August 2024 10,619 581 11,200
Net book value
At 31 August 2024 1,557 270 1,827
At 30 June 2023 3,945 88 4,033

THE GARDEN BRISTOL C.I.C.

Notes to the Financial Statements

for the Period Ended 31 August 2024

4. Debtors

14 months to 31 August 2024 2023
£ £
Trade debtors 806 5,031
Prepayments and accrued income 107 164
Other debtors 210
Total 913 5,405

THE GARDEN BRISTOL C.I.C.

Notes to the Financial Statements

for the Period Ended 31 August 2024

5. Creditors: amounts falling due within one year note

14 months to 31 August 2024 2023
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Taxation and social security 1,712 2,126
Accruals and deferred income 1,584 1,584
Other creditors 1,423 861
Total 4,719 4,571

COMMUNITY INTEREST ANNUAL REPORT

THE GARDEN BRISTOL C.I.C.

Company Number: 10241096 (England and Wales)

Year Ending: 31 August 2024

Company activities and impact

The company runs The Garden, which is a learning community for home educated young people, and has been running since February 2016. During the financial year 2023 - 2024 we benefitted the community in the following ways: + Provided a safe, nurturing and social environment for a group of local home educated young people, including some for whom school has been unviable for various reasons. + Offered educational activities to this group. + Allowed local, low income and single parent families to access home education in a way that would be challenging without a project like this. + Raised awareness of the value of self directed education and the importance of young people's rights through our social media presence. + Took part in peer to peer continuing professional development, through the Freedom to Learn network. + Supported other learning communities with advice.

Consultation with stakeholders

The company's stakeholders are the young people who access the learning community, their families and the staff. The Garden holds daily meetings with the young people, during which we discuss all aspects of how the project will affect them. They are empowered to be involved in decision making about how we operate, as long as it is safe for them to do so. The Garden regularly consults with the families about their experience on an ongoing basis. We make it clear in our literature that we encourage feedback and regularly remind them how they can do this. We respond to feedback by discussing as a staff team and, if appropriate, with the young people, with the aim of synthesising an outcome that everyone is happy with. We hold weekly team meetings in which staff are expected to give feedback about their experience and be involved in decision making about areas of operation that are either not safe, or not interesting for the young people.

Directors' remuneration

There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director's loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
30 May 2025

And signed on behalf of the board by:
Name: Artemis Dancing Bear
Status: Director