.'niJ )::
Professional
Gardeners,
Trust
Financial ststements
for.
the year ended 31 December 2021
*AB2FNUPK*
2110412022
COMPANIES HOUSE
A13
Company Registralion Number 04544242
Charity Number 1101169

Professional Gardeners. Trust
Financial statements
Year ended 31 December 2021
Conlents
Pages
Refereft￿ and administrative details
Chairfs statement
Trustees, annual repcKt
3and4
Responsibilities of the Twstees
Independent examinerfs report to the Trustees
Statement of financial activities {inCLypo￿ting the
Trncome and expenditure account)
Balance sheet
Notes to the financial statements
9t012

Professional Gardeners Trust
Reference and.administrative details
Reglstsred charlty name '
Professional Gardener5' Trnst,
Charity number
1101169
Company reigistration number ' 04544242
Registered office
Black Sheep Bam
The StreeL
Boxgrove.
' Chichester.
Wést Sussex. P018 00X.
Trustses
Sarah Wain (Chair)
Simon Bagnall
Rosemary Brown
Michael Broi*n
James BuCklar￿-
' Stephen Crisp
Sheila Das
George Hudson
Stephen Mccallum
(Appointed 27 March 2021)
(Resigned 27 March 2021)
'(Appointed 27 March 2021)
(Appointed 27 March 2021)
Mercy Morwis
Natasha Gc¥)Jfellow .
Thys Terblanthe
Awards Manager
Hon. Secretary
Hon. TreasU￿r
Independent examiner
Chartered Accountant
Glendower
Hawley Lane
Hale Bams
Attrin(*wn WA15 ODW
COIF fund manager
CCLA Investrnent Mana9errent Limited
Cheapside,
London. EC2V 6DZ
Bankers
CAF Bank,
15 lQ'ngs Hill Avenue
Kings Hill
West Malling ME19 4JQ
Charity Bank
Fosse House
182 High Street
Tonbridge
TN9 1BE

Professional Gardeners. Trust
Chairfs statement
Year ended 31 December 2021
The lingering effect of the global pandemic continues to influence Ihe charitable work of the
Professional GardeneT5 Trust with can￿lIatIonS of courses and exams.
However. despite the pandemic, just over £30.LKKI of total awards was approved of whith
£21.OiJ) were distributed to 54 successful applicants. In times of rising Trnflat￿n and cost of
livin9, the work of the Trust continues to play a vital role in the financial assistance of
professional gardeners. prOfeS￿onal development. The trustees expect leveEs of awards to
increase in 2022 and to be doser to pre covid levels.
This could not have been achieved ￿￿thoUt the many geneTOUS SUPPOrters of the Professional
Gardeners TrusL These indude the National Gardens Scheme. the Finnis Scott Foundation.
Perenniall Lironi Training Fund. the Wotshipfvl Company of Gardenets, the Mollie Salisbury
Bequest. the Tanner Trust and Birkbeck Garden History Group. There have also been
individual supporters WI￿ have either donated or bequeathed rrK)ney. for which the trusl is
extremely grateful. In additiM. the Trust is grateful to the Professional Gardeners Guild for
their c£￿tinuIng support Ihrough the Annual me￿￿rs1xp Levy and in raising awareness within
the industry of the Tfust's work.
Since the Trust started in 2004 tt has distributed well over a three hUrNfj￿d thousand p)unds
to su￿Ssful applicants and with an increased interest in gardening as a career, the demand
for training and education will increase COTrestx)ndirvJly. Hen￿ further donations to the Trust
are aways web)rne.
We believe the Trust delivers real benefits to those who wish to further their horticultural career
through education and training.
Thank to all ¢Jw Irustees and to the Offi￿rS of the Profesgonal Gardeners Trust for their
diligen￿ and support
Sarah Wain
Chair
26 March 2022

Professional Gardeners, Trust
Trustees. annual report
Year ended 31 December 2021
The Trustees, who are also directors for the purposes of company law. have pleasure in
presenting their reFth and financial statements of the Trust for the Ye￿ ended
31 De￿rnber 2021.
Trustees
The Trustees during the year and up to the date of this report are listed on page 1.
Objeclives and activities
The Trust was established for the relief of poverty particularly (but nol limited to) by provision
of scholarships, grants or other monelary awards to persons engaged in horticulture, in order
that they may develop their skills and are in need of such assistance by reason of their or
their famivs economic or other ciraHnstances..
In setting our objecttves and planning our activitres. the Trustees have complied with the duty
to have due regard to give careful consideration to the Charity Cornmission's general guidance
on public benefit.
By encouraging specialist trainiry and the gainiv¥J of garden skills. Trust is encouraging a
better trained and skilled garden workforce lo maintsin and develop the nation's gardens for
the better enjoyment and appreciation by the visiting public and to help increase sknlls required
at Botsnic Gardens. Colleges. private and public gardens and parks, and in commeraal
establishment. It remains our intention that our work will expand to help a greater number of
gardenets wanttng to further their career developrnent
Achievements and perforniance
Donations raised a total of £67.016 (2020: £48,390) and inveslnient income generated a
further £1.420 (2020: £1.508). This allowed the Trustees to make scholarships and grants of
£27.396 (2020: £55,758).
Structure, governance and management
Professional Gardener5' Trust is a company limited by guarantee but not having a share caprtal
and is registered as a charity under the Charities Act 1993.
The Trust is managed by Fts Council of Trustees. Trustees are nominated by the other
Trustees. All retire at the AGM and are eligible for re-election. The administration of awards
and enquiries is carried out by the Awards Manager. The Trustees meet three times a year
and delegate ￿rtain duties of the organisakn'on belween themselves and the Honorary
Secretsry and the Honorary Treasurer between meetings. All signiftcant decisions regarding
the Trust are taken or confimied at a Trustees. meeting
All new Trustees receive a formal briefing from the Chaimian of their duties and responsibilities
and receive various bwklets from the Chaiity Commission and Companies House. They are
also encouraged to keep themselves abreast of cu￿ent arKI proposed developments in charity
reguEation through a￿sS to the Chaiity Commission vthite and other relevant sources of
infom￿110n.

Professional Gardeners. Trust
Trustees, report (continued)
Year ended 31 December 2021
Financial roview
The results for the year and their impact on the charitys fijnds are set out in detail tn the
ststement of financial acttvttses on page 7. Totsl net income frx the year vrfas £39,354 (2020:
nel expenditure £9.036) and the year end net assets amounted to £135.379 (2020.. £96.025).
Risk management
The Trustees have cK)nsidered Ihe risks to which charity is exposed and are taking
appropr4ate actTOn.
Reserves policy
The Trustees review the reserves pdicy annually to reassess the risks and ￿flect changes in
the environment in which the charity is operating, recognising that tt is vulnerable to economic
downtums. Based on an evaluation of the servic£s the cl￿rity provides. the TNstees ujnsider
that the Charity should hold sufficient unrestricted income funds to meet the budgeted
expenditure on both awards and running costs approved by the Truslees for the following
eighteen months. The unrestricted income fund has increased during the year lo £123,729
(2020 £90,976) and the fund at 31 December 2021 represented approximately 26 months
12020: 21 months) of budgeted expenditure approved by the Tntstees for the following year.
The level of the unrestricted income fund is kept under dose review at our Trustees. meetings.
S￿ned on behalf of the Trustees
Natasha Goodfellow
Honorary Secrelary
26 March 2022

Professional Gardeners. Trust
Responsibilities of the Trustees
Year ended 31 .December 2021
The Truslees (who ￿e also the directots of ProfessK)nal G*denws' TTUSt for Ihe purpKJses
of comparby law) are respo.nsible for preparww the Trustees, annual repcHt, the Chairman's
statement and the ￿ancIal stalements in with ap￿.Cabte law and United
Kingdom Accounting Standards (United Kingdc¥n Generalty Accepted Accounting Praclice).
CLJnpany law requires the Tntstees to wepare financial statements for each financial year
which gbve a true and fair view of the state of affaits of the charilable company and of the
incoming ￿oUrceS and applicat*)n of resources, including ts income and expenditure, of
the charitsble cc¥npany for that period. In preparing these financial stslements. the Twstees
afe required to..
select suitable accounling wlicies and aprty them consistenty.
observe the Tnethots and princi* in the Ststement of Recotrmended Practice:
Accounting and Reporbng by Charthes"
make judgements and estimates that are r&qsorHble and prudent"
slate whethef applicable UK knounting Standards have been fc4krwed. subject to any
fflaterial departures thsclosed and explained in the fnancial statements" and
prepare the financial slalements on the going basis Un￿ li ts inappropriate to
esume that the charilable company will continue in operation,
The Truslees are ￿POnSIb￿ for keeping proper ￿lUntIng records that disclose with
reasonable accuracy at any time the financial position of the Trusl and enabbe them to
ensure that the financRI statements compty with the Compari￿ Act 2006. The Trustees a
also responskAe for safeguardirwJ Ihe assets of the Trusl and hence for lakirwj reasonable
steps for the prevention and deteclion of fraud and Oth￿ wregu1artll￿.

Professional Gardeners. T￿￿t
Independent examinerfs report to the Trustees of Professional Gardener's
Trust
I repK)rt on the financpl staternents of Tnjst for the year ended 31 December 2021
are set out on pages 7 to 12.
Respective respon5ibilllies of the Tnstees and the examlner
As explained more fully in Ihe Tntstee5' ResponSib￿ty Stalemenl set i)ut on page 5, the
Trustees (who ace akn the direct￿$ tr the pur￿Se5 of company law) are responsible for
the preparth'on of Ihe financial statements and for b&"ng satisfEd that these gNe a tnR a fair
view. The Tfuslees consider Ihat an audit is rKst required for this year under section 144(2)
of the Charities Act 2011 (Ihe 2011 Act) and that an independent examination ts needed.
HaviThJ satisfEd myseff that the charity is not subject to an audit under cThwpny law and is
eligible for independent examinat￿, il is my respx)nsibilty to..
examine the financtal Stat￿ uThJer ￿tiOn 145 ofthe 2011 Art
to follow the procedures laid d(r•m in the General Direclions given by the Charity
Commission {under sectM)n 145(5Mb) of Ihe 2011 ACL" and
Basis of independent examinerfs report
My examination ￿￿5 cartied in ￿Kda￿e the Ger*ral Dwedions givcn by the
Charlty CommissK)n. An exam￿allon indudes a review of the ￿untIng records kept by
the Charity and a comparison of the a¢￿untS presented wth those records. It also includes
consKteration of any unusual rtems or dwlosures in the accounts and seekwig explanations
from as Tw5tee5 (x)nceming any s￿h matters. The prctedures undertaken do not
provide all the evidence that would be required in an audrt and no opinion is given as to
whether the financial statements present a ITue and fair vithrf and Ihe report is limited to
those matters set out in the statement below.
Independent examiner's statement
In connection with my examinalK)n. no maller ha5 co￿* lo nyy allent1￿:.
(1)
thich gives me reasonable cause to beh'eve that in any rnat￿l respect the
requirements
lo keep accounti￿ records in aCC(Xda￿e with sedion 386 of the Companies
Acl 2006: and
to prepare fi￿ar￿la1 statements whth acc(Kd wilh the xcounting re￿rdS and
CiYTIPty with the accounling requirements of s￿n 396 of the C(4npanies Act
2006 and with the methods and principles of the Ststernent of R￿Mfflended
Practte.. Accounting and Repjrtrng by Charities.
have not been rnet" or
to whth. in my ¢)pinion. attention shcwld be dfi7•m in order to enable a proper
urKletstarrfJiffj of the fin￿la1 statements to be ￿Ched.
(2)
Ri¢hard Dyson
26 March 2022

.Professional Gardeners'.Trust
Statement of financial:activitles (incorporating the
Income and expenditure account)
Year endèd 31 December 2021
Unrestrlcted
Restricted Total funds Totsl funds
funds
2021
2020
Nots
Income from:
Donations
Investrnent incorne
48.516
18.500
67.016..
4.8,390
Total income
18.500
68.436
49.898
Expenditure on:
Expendtture on charitable
activities
Total expenditure
615834
Unrealised gain (loss)
on investment
Net income (expenditure)
and net movement in funds
for the year
>Tr
(9,036) ',
32.753
6.601
39,354
Reconciliation of funds
Funds brought forward
Funds Carried forward
The statement of financjal activitses Ind￿ all gains arnJ losses in the year and therefore a
statement of totsl recognised gains and losses has not been prepared.
All of the above alr￿Unts relate to continuing activit￿$.
The notss ¢Jn pages 9 to 12 fomi part olth•se fin•¢ial sl*•m

Professional Gardeners. T￿￿t
Balance sheet
31 December 2021
2021
2020
Note
Cuwrent assets
Investrnent
Cash at bank
49,104
42.566
Total current assets
Creditors: arnounts falling due
wlthln one year
149.646
107.123
Net current assets
Funds
Restrided income funds
Unrestricted in(xyne funds
11.6￿1
5,049
Trustees are satisfied that the Company is entitled to exemption from the provisions of
Ihe CThnpanies Act 2006 (the Act) relating to the audit of the financial statements for the
period by virbje of section 471. and that no member or membets have requested an audit
pursuant to section 476 of the Act.
The Trustees acknowledge their responsibilities for.
(i) ensuring that the Company keeps adequate actounling records vthich o)mply with
section 386 of the Act, and
(li) preparing financial statements which give a tn￿ aThJ fair view of the state of affairs of
the company as at the end of the financial period and of its profft or loss for the financial
peritsj in accordance with the requirements of section 393. and which othernise comply
with the requirements of the Act relating to financial statements, so far as applicable to
the company.
iitsse financial statements were approved by the T￿￿tee5 ￿ 26 March 2022 WKI are signed
i>n their behalf by:
Sarah Wain
Chairnian
Company registration number. 04544242

Professional Gardeners Trust
. Notes to the financial statements
Year ended 31 December 2021
Accountlng pollcles
General Inforn&*ion
The charity is a private c(Knpany limited by guarantee. incoTporated in England and Wales
{￿mpanY number 04544242 and charity number 1101169) on 24 September 2002. ar￿ is a
public benefit entity as defined by FRS 102. Its registered office is given on page 1. The
accounts are drawn up on the historical cost convention. as modified by.the revaluation of
the investmenL
Basls of preparatlon
The financial statements have been prepared in accDrdance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102). the Companies Act 2006
and the Statement of Re￿rn￿￿nded Practice: Ac(x)unting and ReFQrting by Charities
preparing their aco)unts in accordance with the Financial Reporting Stsndard applicable in
the UK and Republic of Ireland {FRS 102) effective l January 2015. ched(
Going concern
The Trustees have. at the time of approving the finanaal statements. a reasonable
expectation that the charity has adequate resour￿ to continue in operalional existen￿ for
the foreseeable future and consider that there were no material uncErtainties over the Trust's
financial viability. AccL)rdingty. the Tnjstees continue to adopt the going concem basis of
accounting in preparation of the financial slatements.
Fund accounting
Unrestricted fvnds are funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the charity. Restricted fvnds are funds that are to be
sed in accordance with specific restrictions imposed by donors. The aim and use of each
restricted fund is set c*rt in note 7 to the financial statements.
Income
Voluntary income. including donations and glfts. is re¢ognised as receivable when the charity
has entitlement to the funds. any perfO￿an￿ conditions attached to the item(5) of incomeA
have been met, it is probable that the income will be received and the amount can be
measured reliably. Investment income and interest on deposts is reo)gnised when
receivable.
Expenditure
All expenditure is re¢ognised on an accruals basis as a liability is in￿rred. Expenditure
indudes any VAT whith cannot be reo)vered aThl is reported as part of the expenditure to.
which it relates. Charitable activities indude all costs In(￿rred by the charity in the delNeFy of
its adivities and services for its beneficiaries.
Investments
Investments are slated al the dosing bid price at the balan￿ sheet date. Realised gains are
the differen￿ between sales prcteeds and ttp ￿ryIng value of the investrnent. The
carrying value is the fair value al the beginning of the year or the purchase cost where the
investrnent was wuired duriry the year. Unrealtsed gains are the change in value of
investments after taking into account any MoVeff￿nts in inveslment holdings such as
purchases and disposals of investments. Realised and unrealised gains are accounted for
within the ststerr￿I of Fir￿nCIal Activiiies.

Professional Gardeners. Trust
Notes to the financial statements (continued)
Year ended 31 December 2021
l Donatlons
Unrestricted Restricted
funds
Total
funds
Appeals
Year ended 31 DeGember 2020
Appeals
Income from Investments
Un￿Str￿led Restricted
funds
funds
Total
funds
Bank interest receivable
170
Dividends from Charities Official Investrnent fufKI 125
170
Year ended 31 December 2020
Bank interest receivable
Interesl from Charities Official Investment fund
283
283
Expenditure on charitable activities
Unrestricted Restricted
funds
funds
Total
funds
Charitable awards made
Admtnistration and other costs
15,497
11.899
27,396
Year ended 31 D￿mber 2020
Charitable awards made
Administrators, hOr￿raria
Adg.iinistration and other (xtsts
33.373
22,385
1.000
55.758
1.000
The Trustees did N)t rtr£ive any remweration (2020- Nil)
10

'Professional Gardeners. .Trust
Notes to the financial statements (continued)
.Year ended 31 December 2021
Investments
2021
2020
At 1 January 2021
Investment additions
nvestment disposals
Unrealised Investment gain
42.565
39.917
At 31 December 2021
Investments ujmprise:
Units in Charities Official Investment Fund
The historic cost of the units in Charittes (￿￿al Investment FuThl is £27.1(K) (2020: £27.100)
Credltors: amounts lalling due wlthln one year
2021
2020>
Other creditors and accruals
Restrlcted income funds
Balance at
1 January
2021
Balan￿ *
31 Decetyb8rfj
2021
Income
Expenditure
Royal Botanical and Horticultural
Soaety of Manchester and the
Northem Counties
The Finnis Scott Foundation
Lironi Training Fund
Birkbeck Garden History Group
185
3.651
1.213
185
8,418
2.297
750
15.000
(10.233)
(1.416)
250
11
8alan¢e at
1 January
2020
Balance at6
31 De￿rnber
2020
Royal Botsnical and Horticultural
Society of Mand)ester and the
Northem Counties
The Finnis Scott Foundation
Lironi Training Fund
Birkbed( Garden History Group
1,569
(1,384)
(14,149)
(7.982)
185
3.651
1,213
15,000
9,000
195
650
The restricted inccvne fvnds are funds that are to be used in aLrordance ￿1th the specific
restrictions imFM)sed by donors. The aim and use of each restricted fund is set out below.
11

Professional Gardeners. Trust
Notes to the financial statements (continued)
Year ended 31 December 2021
A donation from The Royal Botsnical and Hortiojltural Society of Manchester and the
Northem Counties is to be used exclusively to assist northem based projects carried out by
gardeners working in the north of England.
A donation from The Finnis Scott Foundation is to be used to provide grants for gardeners who
have recentSy made a career change into hortrcunure and are now committed professional
gardeners and to supw)rt professional gardeners. experience the working environment of
another garden for a short time. The objective is to devek)p existing skills or leam new skills
which will benefit both the gardener and their wOrkpla￿lS.
Grants from the Lironi Training Fund, which is funded by Perennial and is administered on
behalf of Perennial by the Professional Gardeners, Trust. are for working 9ardeners and
trainees. and those who have recently completed a recognised training or academic course
in horticulture and who are starting horticultural wor
The Birf(beck Garden History Group Award is availab￿ to professional gardeners wishing to
broaden their knowledge of garden history by altending lectures. (x)nferencEs. courses and
skndy days
An annual donation from The Professional Gardeners. Guild (PGG), known as the Kenwyn
Pearson Award. named after the Trust's first Honorary Secretary vtho did so much lo
estaLlish the Trust. fvnds awards to gardeners who are members of the PGG.
-'Vnrestricted income funds
Balance at
1 January
2027
Unrealised
gains
Expendilure cm investrnents
Balance at
310ecember
2021
Income
General funds
Balan￿ at
1 January
2020
Unrealised Balan￿ at
gains
31 December
Income Expendilure on inveslments
2020
General funds
Analysis of net assets between funds
Unrestricted Reslricted
funds
funds
2021
2021
Total
funds
2021
Net assets
At 31 December 2020
Net assets
12