REGISTERED COMPANY NUMBER: 03753908 (England and Wales)

REGISTERED CHARITY NUMBER: 1082954

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

THE GARDEN GATE PROJECT LTD.

Page

Report of the Trustees

1

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

13

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 31 March 2026. 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

a. POLICIES AND OBJECTIVES

The objectives of the Charity are to promote the preservation and safeguarding of mental health and the relief of persons suffering from mental disorders in association with the National Association of Mental Health. The charity also provides support for adults with learning disabilities. The Trustees have an agreement with Kent County Council to provide day support services.

b. ACTIVITIES FOR ACHIEVING OBJECTIVES

Our funding comes from the Garden Gate facility in Cliftonville. This now runs with regards to direct payments and outside resources ie. private donations, fund raising and grant applications.

ACHIEVEMENTS AND PERFORMANCE

a. KEY FINANCIAL PERFORMANCE INDICATORS

The Garden Gate project is a community garden focused on the cohesion and wellbeing of our local community. It enables people with learning disabilities and/or mental health needs to improve their quality of life, social interaction and physical and mental health in a supportive community environment.

The Garden Gate receives statutory funding either directly or indirectly via the Care Act (2014) but this funding is no longer sufficient to meet ever increasing costs and, as such, the Garden Gate supplements its income through fund raising activities and other methods of income generation.

The main aim of the trustees is to continue to meet the needs of its clients for as long as they are able to even if all public funding were to cease. The Garden Gate’s reserve policy states that the charity should hold sufficient reserves at all times which allow for the continuation of quality services to its clients for a period of at least six months in the unlikely scenario of all public funding ceasing. The cost of providing six months of services changes annually, particularly as the trustees are committed to increasing the wages of their employees on an annual basis so that the wages of these staff match the consumer price index (CPI) and they do not suffer real terms reductions in pay.

b. REVIEW OF ACTIVITIES

The Garden Gate made a profit for the year of £8,646 (2025: £8,269). Total income for the year was £157,907 (2025: £155,669) with expenditure of £149,261 (2025: £147,400). The Garden Gate’s income increased by a modest £2,238 or 1.42%.

In the year ending 31 March 2025 the Garden Gate received funding via grants of £10,029 (£7,686 of this was from Groundworks who financially supported a member of staff no longer employed, and residual funding of £2,341.65 from Thanet District Council for hosting community coffee mornings). Neither of these funding streams were available

in the year ending 31 March 2026. However, the Garden Gate did access grants of £8,000 for the newly-launched flower subscription project. This project also generated income from customers of £2,657 and, whilst in its infancy, it is hoped that this service will grow and become an alternative source of funding.

Expenditure increased by £1,861 or 1.25%, principally because of increased wages as the trustees enhanced wages in line with the CPI.

The grant, fundraising and other income offset the shortfall in public funding and allowed the Garden Gate to generate a small profit of £8,646 for the year. This profit increased the Garden Gate’s reserves to £186,186 of which

£179,434 was unrestricted.

The money received from the Global Giving Fund (GGF) in 2021 and 2023 was for the purchase and installation of solar panels which, in accordance with the Garden Gate’s fixed asset policy, are being depreciated over a period of 4 years. The total cost of these panels once fully depreciated will be £1,166.49 less than the grant received, and it now seems certain that GGF will not require this balance to be repaid. Should this be the case then this will be transferred to unrestricted funds.

Summary

Fundraising activities and tight cashflow management has led to the Garden Gate generating another small annual profit. This has increased the unrestricted funds available to £179,434 which means that the Garden Gate could survive for two and half years without any funding whatsoever. The trustees will continue, as per the reserves policy, to consider investing this surplus but only when such an investment enhances and improves the services to its clients and is affordable, feasible and provides good or better value for money.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03753908 (England and Wales)

Registered Charity number

1082954

Registered office

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

Trustees

N M Batterbee

Ms S L Bigg

Ms A L Nichols

R Saffery

D P Johnston Trustee (appointed 10/10/2025)

G Parry Trustee (appointed 10/10/2025)

Company Secretary

N Condron

Independent Examiner

Andrew Cannon

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

Approved by order of the board of trustees on 31 July 2026 and signed on its behalf by:

R Saffery - Trustee

Independent examiner's report to the trustees of The Garden Gate Project Ltd. ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

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.

Andrew Cannon

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

Date: .............................................

2026

2025

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

126,630

8,000

134,630

133,491

Other trading activities

2

23,277

-

23,277

22,178

Total

149,907

8,000

157,907

155,669

EXPENDITURE ON

Raising funds

102,624

-

102,624

97,774

Charitable activities

Events

43,496

3,141

46,637

49,626

Total

146,120

3,141

149,261

147,400

NET INCOME

3,787

4,859

8,646

8,269

RECONCILIATION OF FUNDS

Total funds brought forward

175,647

1,893

177,540

169,271

TOTAL FUNDS CARRIED FORWARD

179,434

6,752

186,186

177,540

2026

2025

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

7

1,011

168

1,179

2,451

CURRENT ASSETS

Debtors

8

14,747

-

14,747

11,786

Cash at bank and in hand

169,107

6,584

175,691

167,836

183,854

6,584

190,438

179,622

CREDITORS

Amounts falling due within one year

9

(5,431

)

-

(5,431

)

(4,533

)

NET CURRENT ASSETS

178,423

6,584

185,007

175,089

TOTAL ASSETS LESS CURRENT LIABILITIES

179,434

6,752

186,186

177,540

NET ASSETS

179,434

6,752

186,186

177,540

FUNDS

10

Unrestricted funds

179,434

175,647

Restricted funds

6,752

1,893

TOTAL FUNDS

186,186

177,540

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

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 31 July 2026 and were signed on its behalf by:

R Saffery - Trustee

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.

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.

Plant and machinery

-

25% on cost

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.

2.	OTHER TRADING ACTIVITIES

2026

2025

£

£

Fundraising events

20,325

18,322

Other incoming resources

2,952

3,856

23,277

22,178

3.	NET INCOME/(EXPENDITURE)

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

2026

2025

£

£

Depreciation - owned assets

1,272

2,168

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.

5.	STAFF COSTS

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

2026

2025

Operational staff

10

9

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

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

123,462

10,029

133,491

Other trading activities

22,178

-

22,178

Total

145,640

10,029

155,669

EXPENDITURE ON

Raising funds

88,604

9,170

97,774

Charitable activities

Events

47,969

1,657

49,626

Total

136,573

10,827

147,400

NET INCOME/(EXPENDITURE)

9,067

(798

)

8,269

RECONCILIATION OF FUNDS

Total funds brought forward

166,580

2,691

169,271

TOTAL FUNDS CARRIED FORWARD

175,647

1,893

177,540

7.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2025 and 31 March 2026

23,064

DEPRECIATION

At 1 April 2025

20,613

Charge for year

1,272

At 31 March 2026

21,885

NET BOOK VALUE

At 31 March 2026

1,179

At 31 March 2025

2,451

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,540

6,155

Prepayments

1,083

1,648

Accrued income

10,124

3,983

14,747

11,786

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

103

328

Social security and other taxes

739

1,013

Other creditors

2,921

1,692

Accrued expenses

1,668

1,500

5,431

4,533

10.	MOVEMENT IN FUNDS

Net

movement

At

At 1/4/25

in funds

31/3/26

£

£

£

Unrestricted funds

General fund

175,647

3,787

179,434

Restricted funds

Global Giving Fund

1,893

(559

)

1,334

Flower Subscription Project

-

5,418

5,418

1,893

4,859

6,752

TOTAL FUNDS

177,540

8,646

186,186

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

149,907

(146,120

)

3,787

Restricted funds

Global Giving Fund

-

(559

)

(559

)

Flower Subscription Project

8,000

(2,582

)

5,418

8,000

(3,141

)

4,859

TOTAL FUNDS

157,907

(149,261

)

8,646

Comparatives for movement in funds

Net

movement

At

At 1/4/24

in funds

31/3/25

£

£

£

Unrestricted funds

General fund

166,580

9,067

175,647

Restricted funds

Global Giving Fund

2,691

(798

)

1,893

TOTAL FUNDS

169,271

8,269

177,540

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

145,640

(136,573

)

9,067

Restricted funds

Groundworks

7,687

(7,687

)

-

Global Giving Fund

-

(798

)

(798

)

KCC Community Coffee Mornings

2,342

(2,342

)

-

10,029

(10,827

)

(798

)

TOTAL FUNDS

155,669

(147,400

)

8,269

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

Net

movement

At

At 1/4/24

in funds

31/3/26

£

£

£

Unrestricted funds

General fund

166,580

12,854

179,434

Restricted funds

Global Giving Fund

2,691

(1,357

)

1,334

Flower Subscription Project

-

5,418

5,418

2,691

4,061

6,752

TOTAL FUNDS

169,271

16,915

186,186

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

295,547

(282,693

)

12,854

Restricted funds

Groundworks

7,687

(7,687

)

-

Global Giving Fund

-

(1,357

)

(1,357

)

KCC Community Coffee Mornings

2,342

(2,342

)

-

Flower Subscription Project

8,000

(2,582

)

5,418

18,029

(13,968

)

4,061

TOTAL FUNDS

313,576

(296,661

)

16,915

11.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2026.