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COMPANY REGISTRATION NUMBER: 06276519
CHARITY REGISTRATION NUMBER: 1125043
Elford Hall Garden Project
Company Limited by Guarantee
Unaudited Financial Statements
31 December 2024
Elford Hall Garden Project
Company Limited by Guarantee
Financial Statements
Year ended 31 December 2024
Pages
Trustees' annual report (incorporating the director's report)
1 to 3
Independent examiner's report to the trustees
4
Statement of financial activities (including income and expenditure account)
5
Statement of financial position
6
Notes to the financial statements
7 to 12
Elford Hall Garden Project
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 December 2024
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2024 .
Reference and administrative details
Registered charity name
Elford Hall Garden Project
Charity registration number
1125043
Company registration number
06276519
Principal office and registered
Elford Hall Garden
office
Church Road
Elford
Tamworth
B79 9DA
England
The trustees
Mr G Delderfield
Mr T B Derenzy Jones
(Retired 1 April 2024)
Mr R M Oakley
Mr D G Watton
Mrs H Cox
(Retired 1 April 2024)
Mr S Clarke
Mr A J Hayes
(Appointed 25 April 2024)
Mr D A Warmington
(Appointed 25 April 2024)
Company secretary
Mr G Delderfield
Independent examiner
Hannah Justice FCA FCCA on behalf of BSN Associates Limited
3B Swallowfield Courtyard
Wolverhampton Road
Oldbury
West Midlands
B69 2JG
Structure, governance and management
The charity is a company limited by guarantee.
The Elford Hall Garden Project trustees are, strictly speaking, directors of the company as the charity is set up as a company limited by guarantee. One third of the trustees retire each year at the AGM by rotation but are eligible for re-election.
Our Trustee Board normally meet once every two months. Our Trustees come from a wide range of backgrounds and bring a wealth of expertise and knowledge to the Project.
The company's governing provisions are set out in its Memorandum and Articles of Association.
Our Patron
The charities patron is Matthew Ellis. Matthew has been an influential supporter of the Project since its inception.
Members
The company does not have shares but instead has members who act as guarantors. Members are known as the Friends of the Walled Garden. The members have each undertaken to contribute up to £10 to the assets of the company in the event of it being wound up during such a time that he or she continues to be a member.
Objectives and activities
The charity was established to take on the task of restoring Elford Hall Garden, a Georgian walled garden in the Staffordshire village of Elford.
Our objectives:
a. To preserve, restore, repair and maintain for the public benefit Elford Hall Garden including the wall, buildings and the gardner's cottage belonging to the Garden.
b. To provide or assist in the provision of facilities for recreation or other leisure time occupation in the interests of social welfare with the object of improving the conditions of life for the inhabitants of the area of benefit without distinction of sex or of political, religious or other opinions.
c. To advance education in the rural heritage and historical background of Elford Hall Garden.
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.
Achievements and performance
Following the securing of a Heritage Lottery Fund grant in December 2009,the charity became the official tenant of the garden in January 2010.
The garden, that once contained half a mile of fruit trees, was overgrown and the adjacent Victorian cottage was in a state of disrepair. Nevertheless, the site was not beyond restoration but work was needed, not only to preserve our heritage but also to create an asset for future generations.
This work is being undertaken by a combination of dedicated volunteers and professional contractors with the support of funders, sponsors and members.
During the period work has progressed with some work on the boathouse, the outbuildings and grounds being carried out as well as the general upkeep of the gardens.
The boathouse, originally completed in 1883, provides access to and from the River Tame, whilst at the same time providing a wildlife hide. Other building work was carried within the Garden House, the remaining out-buildings attached to the South Wall, brickwork to cap off the wall to the vine house and the potting shed at the rear of the house.
Financial review
The charities total incoming resources for the period were £27,324 which were generated primarily from donations received from the public and various organisations and fundraising activities organised by volunteers. The total resources expended of the charity were £35,780 and represent the costs incurred to enable the charity to carry out its operations. The charity made a deficit for the period of £8,456.
The terms of the funding govern when an asset is transferred from restricted to unrestricted fund. Each funder is free to determine his own restrictions. The main restriction outstanding at the period end relate to the following funders:
Heritage Lottery Fund - Funds to remain restricted until 9th December 2034 (25 years from offer letter) or until assets are fully depreciated.
Awards for All - Funds to remain restricted until 1st August 2035 (25 years from offer letter) or until assets are fully depreciated.
Plans for future periods
We intend to keep maintaining the garden and the outbuildings relating to it to the highest standard.
Public Benefit
The trustees consider they have complied with the duty of Section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 29 September 2025 and signed on behalf of the board of trustees by:
Mr S Clarke
Trustee
Elford Hall Garden Project
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Elford Hall Garden Project
Year ended 31 December 2024
I report to the trustees on my examination of the financial statements of Elford Hall Garden Project ('the charity') for the year ended 31 December 2024.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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 charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements 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 financial statements 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.
Hannah Justice FCA FCCA on behalf of BSN Associates Limited Independent Examiner
3B Swallowfield Courtyard Wolverhampton Road Oldbury West Midlands B69 2JG
29 September 2025
Elford Hall Garden Project
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 December 2024
2024
2023
Unrestricted funds
Restricted funds
Total funds
Total funds
Note
£
£
£
£
Income and endowments
Donations and legacies
5
15,522
–
15,522
19,046
Charitable activities
6
6,624
–
6,624
7,271
Fundraising activities
7
–
–
–
150
Investment income
8
5,178
–
5,178
2,475
Other income
9
–
–
–
1,250
--------
----
--------
--------
Total income
27,324
–
27,324
30,192
--------
----
--------
--------
Expenditure
Expenditure on raising funds:
Costs of raising donations and charitable activities
10
25,217
7,525
32,742
29,803
Costs of fundraising activities
11
3,038
–
3,038
1,706
--------
-------
--------
--------
Total expenditure
28,255
7,525
35,780
31,509
--------
-------
--------
--------
--------
-------
--------
--------
Net expenditure and net movement in funds
( 931)
( 7,525)
( 8,456)
( 1,317)
--------
-------
--------
--------
Reconciliation of funds
Total funds brought forward
181,898
136,379
318,277
319,594
---------
---------
---------
---------
Total funds carried forward
180,967
128,854
309,821
318,277
---------
---------
---------
---------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Elford Hall Garden Project
Company Limited by Guarantee
Statement of Financial Position
31 December 2024
2024
2023
Note
£
£
£
Fixed assets
Tangible fixed assets
16
194,974
207,454
Current assets
Debtors
17
2,309
2,718
Cash at bank and in hand
113,840
108,806
---------
---------
116,149
111,524
Creditors: amounts falling due within one year
18
1,302
701
---------
---------
Net current assets
114,847
110,823
---------
---------
Total assets less current liabilities
309,821
318,277
---------
---------
Funds of the charity
Restricted funds
128,854
136,379
Unrestricted funds
180,967
181,898
---------
---------
Total charity funds
20
309,821
318,277
---------
---------
For the year ending 31 December 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- 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 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 29 September 2025 , and are signed on behalf of the board by:
Mr S Clarke
Trustee
Elford Hall Garden Project
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 December 2024
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Elford Hall Garden, Church Road, Elford, Tamworth, B79 9DA, England.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. The entity constitutes a public benefit entity as defined in FRS102.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under FRS 102: No cash flow statement has been presented for the company. Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. No significant judgements or estimates have been made in the preparation of these accounts.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees, in furtherance of the general objectives of the charity, and which have not been designated for other purposes. Designated funds are unrestricted funds that have been set aside by the trustees for a specific, but not legally binding, purpose. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors within the objects of the charity. Expenditure that meets these criteria is charged to the fund.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Assets which are purchased for a project from restricted funds are available for general use at the conclusion of that project, and accordingly their purchase cost is transferred to general funds at that point. Depreciation of such assets is similarly charged to the appropriate restricted fund until the conclusion of the project and then transferred to general funds.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Leasehold Improvements
-
Over the term of the lease
Fixtures, Fittings and Equipment
-
4 years, straight line basis
4. Limited by guarantee
The company is limited by guarantee and the liability of the members is limited by £10.
5. Donations and legacies
Unrestricted Funds
Total Funds 2024
Unrestricted Funds
Total Funds 2023
£
£
£
£
Donations
Donations
15,522
15,522
19,046
19,046
--------
--------
--------
--------
6. Charitable activities
Unrestricted Funds
Total Funds 2024
Unrestricted Funds
Total Funds 2023
£
£
£
£
Allotments
1,526
1,526
1,147
1,147
Wedding fee
200
200
300
300
Revenue from visits
205
205
326
326
Subscriptions
2,093
2,093
3,080
3,080
Coffee shop
–
–
823
823
Cider sales
2,600
2,600
1,595
1,595
-------
-------
-------
-------
6,624
6,624
7,271
7,271
-------
-------
-------
-------
7. Fundraising activities
Unrestricted Funds
Total Funds 2024
Unrestricted Funds
Total Funds 2023
£
£
£
£
Fundraising events
–
–
150
150
----
----
----
----
8. Investment income
Unrestricted Funds
Total Funds 2024
Unrestricted Funds
Total Funds 2023
£
£
£
£
Bank interest receivable
5,178
5,178
2,475
2,475
-------
-------
-------
-------
9. Other income
Unrestricted Funds
Total Funds 2024
Unrestricted Funds
Total Funds 2023
£
£
£
£
Other income
–
–
1,250
1,250
----
----
-------
-------
10. Costs of raising donations and charitable activities
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Direct charitable expenditure
25,217
7,525
32,742
--------
-------
--------
Unrestricted Funds
Restricted Funds
Total Funds 2023
£
£
£
Direct charitable expenditure
23,440
6,363
29,803
--------
-------
--------
11. Costs of fundraising activities
Unrestricted Funds
Total Funds 2024
Unrestricted Funds
Total Funds 2023
£
£
£
£
Fundraising expenditure
3,038
3,038
1,706
1,706
-------
-------
-------
-------
12. Staff costs
No salaries or wages have been paid to employees, including the members of the committee, during the period.
The charity does not employ any staff, and it is not possible to quantify the financial benefit obtained from voluntary activities undertaken by the trustees and other volunteers.
13. Net expenditure
Net expenditure is stated after charging/(crediting):
2024
2023
£
£
Depreciation of tangible fixed assets
12,480
10,863
--------
--------
14. Independent examination fees
The independent examiners fee for the period was £960.
15. Trustee remuneration and expenses
No trustee received any remuneration in respect of their duties as trustees during the year other than reimbursement of expenses incurred on behalf of the charity.
One trustee has claimed expenses through the charity amounting to £6,525. The nature of expenses incurred relate to those required for the charity's operations including gardening expenses, materials and repairs.
16. Tangible fixed assets
Land and buildings
Equipment
Total
£
£
£
Cost
At 1 January 2024
312,716
97,085
409,801
Disposals
–
( 845)
( 845)
---------
--------
---------
At 31 December 2024
312,716
96,240
408,956
---------
--------
---------
Depreciation
At 1 January 2024
116,276
86,071
202,347
Charge for the year
9,243
3,237
12,480
Disposals
–
( 845)
( 845)
---------
--------
---------
At 31 December 2024
125,519
88,463
213,982
---------
--------
---------
Carrying amount
At 31 December 2024
187,197
7,777
194,974
---------
--------
---------
At 31 December 2023
196,440
11,014
207,454
---------
--------
---------
17. Debtors
2024
2023
£
£
Other debtors
2,309
2,718
-------
-------
18. Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
1,302
701
-------
----
19. Deferred income
Other creditors includes £308 of deferred income which arises from allotment fees paid in advance.
20. Analysis of charitable funds
Unrestricted funds
At 1 January 2024
Income
Expenditure
At 31 December 2024
£
£
£
£
Unrestricted Fund
181,898
27,324
(28,255)
180,967
---------
--------
--------
---------
At 1 January 2023
Income
Expenditure
At 31 December 2023
£
£
£
£
Unrestricted Fund
176,852
30,192
(25,146)
181,898
---------
--------
--------
---------
Restricted funds
At 1 January 2024
Income
Expenditure
At 31 December 2024
£
£
£
£
Restricted Fund
136,379
–
(7,525)
128,854
---------
----
-------
---------
At 1 January 2023
Income
Expenditure
At 31 December 2023
£
£
£
£
Restricted Fund
142,742
–
(6,363)
136,379
---------
----
-------
---------
Restricted funds at 31 December 2023 and 31 December 2024 are the net book value of assets purchased with the Heritage Lottery grant.
All income during the period was unrestricted. The only restricted expenses incurred during the period relate to the depreciation of the restricted assets
21. Analysis of net assets between funds
Unrestricted Funds
Restricted Funds
Total Funds 2024
£
£
£
Tangible fixed assets
66,120
128,854
194,974
Current assets
116,149
–
116,149
Creditors less than 1 year
(1,302)
–
(1,302)
---------
---------
---------
Net assets
180,967
128,854
309,821
---------
---------
---------
Unrestricted Funds
Restricted Funds
Total Funds 2023
£
£
£
Tangible fixed assets
71,075
136,379
207,454
Current assets
111,524
–
111,524
Creditors less than 1 year
(701)
–
(701)
---------
---------
---------
Net assets
181,898
136,379
318,277
---------
---------
---------
Restricted funds at 31 December 2023 and 31 December 2024 are the net book value of assets purchased with the Heritage Lottery grant.
All income during the period was unrestricted. The only restricted expenses incurred during the period relate to the depreciation of the restricted assets
22. Related parties
During the year £44 was donated to the charity by the trustees. The trustees were also reimbursed expenses totalling £6,525 during the year in respect of maintenance, fuel, refreshments and other general expenditure.