Charity registration number NIC103014 (Northern Ireland)
Company registration number NI054077
THE NORTHERN IRELAND HERITAGE GARDENS TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
THE NORTHERN IRELAND HERITAGE GARDENS TRUST
CONTENTS
Page
Legal and administrative information
1
Trustees' report
2 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 11
THE NORTHERN IRELAND HERITAGE GARDENS TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
- 1 -
Trustees
Ms Tracy Hamilton
Mr Trevor Edwards
Mr Terence Reeves-Smyth
Dr Mark Johnston
Mr Michael Burrows
Ms Jackie Harte
Trust Secretary
Ms Tracy Hamilton
Charity number
NIC103014
Company number
NI054077
Registered office
12 Meadow Way
Crawfordsburn
Bangor
Down
BT19 1JJ
Independent examiner
Moore (N.I.) LLP
4th Floor Donegall House
7 Donegall Square North
Belfast
BT1 5GB
Bankers
Danske Bank
Donegall Square West
Belfast
BT1 6JS
THE NORTHERN IRELAND HERITAGE GARDENS TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 2 -

The Trustees present their annual report and financial statements for the year ended 28 February 2025.

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 Companies Act 2006 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)” (as amended for accounting periods commencing from 1 January 2019)

Objectives and activities

The Charity's objects are:

- To educate and inform the public about the importance of Heritage Gardens and Demesnes.

- To monitor and preserve the NI Heritage Gardens for future generations.

- The development of greater interest and knowledge of the gardens and gardening in Northern Ireland.

- The continued promotion of the objectives of the NI Heritage Gardens Trust.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

Achievements and performance

In early October, 2024 we held our conference in The Woodbridge Hotel, in the Vale of Avoca, County Wicklow with the title "The Role of Water in Historic Garden D esign and Management”. We had almost 100 attendees who thoroughly enjoyed the 3 days, with 9 different speakers conveying their thoughts on the subject. Illuminating.

The garden visits on Friday and Saturday afternoons were wonderful experiences. Firstly Mary Forrest, a garden historian guided us around Mount Usher, having given us a presentation on the Gardens in her lecture before lunch. Everyone was charmed by the sumptuous planting and surroundings. On Saturday we head ed to the outskirts of Dublin, where Lord Meath, and his son the Earl of Meath showed us around their 800 acre Wicklow Estate, now a sustainable and bio diverse farm. The house and grounds are both interesting and stunning.

We held a lecture via Zoom in March as usual. Our own committee member Mark Johnston gave the lecture “Planting Ideas in the Urban Forest” the title of a recent book he has just published. The lecture was extremely interesting and informative.

Our finances continue to be good.

Financial review

Net income of £2,110 was recorded in the financial year (2024: £8,712). The finances of the Trust remain in a very healthy state.

Reserves Policy

It is the policy of the Charity that unrestricted funds, which have not been designated for a specific use, should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The Charity is a company limited by guarantee.

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:

Ms Tracy Hamilton
Mr Trevor Edwards
Mr Terence Reeves-Smyth
Dr Mark Johnston
Mr Michael Burrows
Ms Jackie Harte
THE NORTHERN IRELAND HERITAGE GARDENS TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 3 -

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Statement of Trustees' responsibilities

The Trustees, who are also the directors of The Northern Ireland Heritage Gardens Trust for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Plans for future periods

We intend to hold our next conference in New Ross in Co Wexford, entitled "The Role of American Plans in our Gardens”. This is to contribute to and in recognition of the celebration of the 250th anniversary of Independence Day in America.

Risk Management

We acknowledge our responsibility to both identify and manage risks, in particular at committee meetings, and at conference and lecture venues.

The process is as follows:-

1. Identify the hazards;

2. Decide who might be harmed and how;

3. Evaluate the risks and decide on precautions;

4. Implement findings; and

5. Review our assessment and update if necessary.

The Trustees' r eport was approved by the Board of Trustees.

Mr Michael Burrows
Director
Dated: 12 November 2025
THE NORTHERN IRELAND HERITAGE GARDENS TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE NORTHERN IRELAND HERITAGE GARDENS TRUST
- 4 -

I report to the Trustees on my examination of the financial statements of The Northern Ireland Heritage Gardens Trust (the Charity) for the year ended 28 February 2025.

Responsibilities and basis of report

As the Trustees of the Charity (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.

Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to:

- examine the accounts under section 65 of the Charities Act

- follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act

- state whether particular matters have come to our attention.

I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

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 that in any material respect:

1

accounting records were not kept in respect of the Charity as required by section 386 of the Companies Act 2006.

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 Companies Act 2006 other than any requirement that the financial statements 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 financial statements 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 financial statements to be reached.

Dr R.I. Peters Gallagher OBE FCA
For and on behalf of Moore (N.I.) LLP
4th Floor Donegall House
7 Donegall Square North
Belfast
BT1 5GB
Dated: 13 November 2025
THE NORTHERN IRELAND HERITAGE GARDENS TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 5 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:
Charitable activities
3
19,001
22,840

Investment s

4
47
54
Total income
19,048
22,894
Expenditure on:
Charitable activities
5
16,938
14,182
Net income for the year/
Net movement in funds
2,110
8,712
Fund balances at 29 February 2024
32,178
23,466
Fund balances at 28 February 2025
34,288
32,178

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

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.
THE NORTHERN IRELAND HERITAGE GARDENS TRUST
BALANCE SHEET
AS AT
28 FEBRUARY 2025
28 February 2025
- 6 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
11
240
221
Cash at bank and in hand
34,788
32,677
35,028
32,898
Creditors: amounts falling due within one year
12
(740)
(720)
Net current assets
34,288
32,178
Net assets
34,288
32,178
The funds of the Charity
Unrestricted funds
34,288
32,178
34,288
32,178

The company is entitled to exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 28 February 2025.

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 12 November 2025
Mr Michael Burrows
Director
Company registration number NI054077 (Northern Ireland)
THE NORTHERN IRELAND HERITAGE GARDENS TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 7 -
1
Accounting policies
Charity information

The Northern Ireland Heritage Gardens Trust is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 12 Meadow Way, Crawfordsburn, Bangor, Down, BT19 1JJ.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Charity's governing document, the Companies Act 2006 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)” (as amended for accounting periods commencing from 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 a mounts in these financial statements are rounded to the nearest £.

The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

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

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
1.4
Incoming resources
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.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount.

1.5
Resources expended

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

1.6
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.

THE NORTHERN IRELAND HERITAGE GARDENS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
1
Accounting policies
(Continued)
- 8 -
1.7
Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

2
Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

THE NORTHERN IRELAND HERITAGE GARDENS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 9 -
3
Charitable activities
2025
2024
£
£
Donations
19,001
22,840
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
47
54
5
Charitable activities
2025
2024
£
£
Conference expenses
12,149
11,692
Insurance
416
378
Administration and Website Expenses
2,819
1,336
Bank Fees
356
345
Gain on foreign exchange
818
(289)
16,558
13,462
Share of governance costs (see note 6)
380
720
16,938
14,182
6
Support costs allocated to activities
2025
2024
£
£
Governance costs
380
720
Analysed between:
Charitable activities
380
720
THE NORTHERN IRELAND HERITAGE GARDENS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 10 -
7
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
380
720
8
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
9
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Total
0
0
There were no employees whose annual remuneration was more than £60,000.
10
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

11
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
240
221
12
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals and deferred income
740
720
THE NORTHERN IRELAND HERITAGE GARDENS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
- 11 -
13
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 29 February 2024
Incoming resources
Resources expended
At 28 February 2025
£
£
£
£
General funds
32,178
19,048
(16,938)
34,288
Previous year:
At 28 February 2023
Incoming resources
Resources expended
At 28 February 2024
£
£
£
£
General funds
23,466
22,894
(14,182)
32,178
14
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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