Professional
Gardeners,
Trust
Financial statements
for
the year ended 31 December 2022
¥ACJD4LKI*
1JOsr2023
COWANIES trIOUSE
A13
#349
Company Registration Number 04544242
Charity Number 1101169

Professional Gardeners, Trust
Financial statements
Year ended 31 December 2022
Contents
Pages
Reference and administrats've details
Chairfs statement
Trustees, annual report
3and4
Responsibilitres of the Trustees
Independent examiner's report to the Twstees
Statement of financial a¢tivtties (incorporating the
income and expenditure account)
Balan￿ sheet
Notes to the financial statements
9t012

Professional Gardeners. Trust
Reference and administrative details
Reglstered charity name
Professional Gardeners. Twst
Charity number
1101169
Company registration number 04544242
Registered office
Black Sheep Bam
The Street.
Boxgrove.
Chichester.
West Sussex. P018 OOX
Trustees
Sarah Wain (Chair)
Simon Bagnall
Michael Brovm
Jarnes Buckland
Stephen Crisp
Sheila Das
George Hudson
Stephen Mccallum
Helen Seal
(Resigned 1 July 2022>
(Appointed 26 March 2022)
Officers
Mercy Morris
Natasha Goodfellow
Thys Terblanche
Awards Manager
Hon. Secretary
Hon. Treasurer
Independent examiner
Richard Dyson
Chartered Accountant
Glendower
Hawley Lane
Hale Bams
Altrincham WA15 OOW
COIF tund Manager
CCLA Investment Management Limited
Cheapside.
London. EC2V 6DZ
Bankers
CAF Bank.
15 Kings Hill Avenue
Kings Hill
West Malling ME19 4JQ
Chaiity Bank
Fosse House
182 High Street
Tonbridge
TN9 1BE

ProTessional Gardeners, Trust
Chair's statement
Year ended 31 December 2022
2022 has been a year of renewed effort by the Chair and Twslees to Secu￿ funding for the
Prolessional Gardeners Trust to be able to retum to pre-covid level of award making and
secure the future of the Trust. After the tumull of the Covid pandemic. the current energy
crisis is Ihe new contender for making rt drfficull for professional gardeners to contemplate
the financial burden of furthei education, which is where the Professional Gardeners Trust
can step in to help.
Each year the generous donations from all our donors including but not limited to the
National Garden Scheme. Finnis Scott Foundation. the Professional Gardeners Guild, an(J
more recently, RHS Bursaries underpin the work of the Trust allowng it to continue to
support professional training for gardeners. There have also been individual supporters who
have donated money, for which the trust is extremely grateful.
In 2022, £43,408 was distributed to 68 successful applicants towards the costs of their
professional training. The average cost of awards has risen sharply recenty in line with the
current financial crisis.
Since thesTrust started in 2004 it has distributed over £350.000 to successful applicants and
with an increased Inte￿St in gardening as a career. Ihe demand for training and education
will increase correspondingty. As the cost of education rises so too does the requirement for
further donations which are afrways welcoffE.
I believe the Trust delivers real benefrts to those who *rysh to fvrther Iheir hortioultural career
through relevant education and training and my thanks go to all our trustees and to Offi￿rS of.
the Professional Gardeners Trust for their diligence. enthusiasm and support Ihroughout the
Sarah Wain
Chair
18 March 2023

Professional Gardeners Trust
Trustees. annual report
Year ended 31 December 2022
The Trustees, vtho are also directors for the putposes of company law. have pleasure in
presenting Iheir report and the financial statemenls of the Trust for the year ended
31 December 2022.
Trustees
The Truslees during the year and up to the date of this report are listed on page 1.
Objectives and activllies
The Trusl was established for the relief of povety particularly (but not limited to) by provision
of scholarships, grants or other monetary awards to persons engaged in horticultu￿, in order
that they may develop their skills and vtho are in need of such assistance by reason of their
or their family's economic or other circumstances.
In setting our objectives and planning our activities. the Trustee5 have complied with the duty
lo have due regard to give careful consideration to the Charity Commission's general
guidance on public benefit.
By encouraging specialist training and the gaining of garden skills. the TTUSt is encouraging a
better trained and skilled garden workforce to maintain and develop the nation's gardens for
the better enjoyment and appreciation by the vistio public and to help increase skills
required al Botanic Gardens. colleges. private and public gardens and parks, and in
commercial establishment. 11 remains our intenlion that our work will expand to help a
greater number of gardeners wanting to further their career development.
Achievements and perfomiance
Donations raised 2 total of £43,113 (2021.. £67.016) and investment income generated a
further £1,72512021.. £1,420). This allowed the Trustees to make scholarships and grants of
£37.69512021.' £27.396).
Structure, governance and rnanagemont
Professional Gardeners. Trust is a company limited by guarantee but not having a share
capital and is registered as a charity under the Charities Act 1993.
The Trust is managed by its Council of Trustees. Trustees are nominated by the other
Trustees. All rets're 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 certain dulles of the organisation between themselves and the Honorary
Secretary and the Honorary Treasurer between meetings. All significant decisions regarding
the Trust are taken or confirmed at a Trustees, meeting.
All new Trustees receive a fomial briefing from the Chaiman of their duties and
responsibilities and receive various booklets from the Chartty Commission and Companies
House. They are also encouraged to keep themselves abreast of current and proposed
developments in charity iegulation through access to the Charity Commission v￿bsIte and
other relevant sources of infomiation.

Professional Gardeners, Trust
Trustees. report (continued)
Year ended 31 December 2022
Flnanclal review
The resutts for the year and their irnpa￿ on the charivs fvnds are set out in detail in the
statement of financial actiwties on page 7. Totsl net expenditure for the year was £8,026
(2021 net income £39.942) and the year end net assets amounted to £127,353
12021= £135.379).
Risk management
The Trustees have Considered the risks to which the charrty is exposed and are taking
appropriate action.
Reserves policy
The Trustees review the reserves policy annually to reassess the risks and refiect changes in
the environment in which the charity is operating, recognising that it is vulnerable to
economic downlums. Based on an evaluation of the senrf1￿S the chartly provides. the
Trustees consider that the Charity should hold sufficient unrestricted income funds to meet
the budgeted expendrture on both awaids and running costs approved by the Trustees for
the followng eighteen months. The unrestricted income fund has increased during the year
to £124.95812021 £123.729} and the fund at 31 December 2022 represented approximately
18 rnonths (2021.. 30 month5) of budgeted expenditure approved by the Trustees for the
following year. The level of the ￿n￿StriCted income fund is kept under close review at our
Trustees. meetings.
Signed on behalf of the Trustees
Natasha Goodfellow
Honorary Secretary
18 March 2023

Professional Gardeners, Trust
Responsibilities of the Trustees
Year ended 31 December 2022
The Trustees (who are also the directors of Professional Gardeners, Trust for the purposes
of company law) are responsible for preparing the Trustees. annual report, the Chairman's
statement and the financial statements in accordan￿ wth applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounb'ng Practice).
Company law requires the Trustees to prepare financial statements for each ffinancial year
which gNe a true and fair view of the slate of affairs of the charitable company and of the
incoming resources and application of resour￿, including Ihe income and expendilure, of
the charitable company for that period. In preparing these financial slalemenls. the Trustees
are required to=
select suitable accounting policies and then apply them Consistent￿.
observe the methods and principles in the Statement of Recommended Practice..
Accounting and Reporting by Charities-.
make judgements and estimates that are reasonable and prLMlent;
state whether applicable UK Accounting Standards have been followed. subject to any
material departures disclosed and explained in the financial statements.. and
prepare the financial slatelnents on the going concem basis unless it is inappropAate to
presume that the charitable company will continue in operation,
The Trustees are responsible for keeping proper accounb.ng records that disclose wth
reasonable accuracy at any time the financial position of the Trust and enable them to
ensure thal the financial statements comply with the Companies Act 2006. The Trustees are
also responsible for safeguarding the assets of the Tnjst and hence for tsking reasonable
steps for the prevention and detection of fraud and other irregularities.

Professlonal Gardeners. Trust
Independent examinerfs report to the Trustees of Professional Gardener's
Trust
I report on the financial statements of the Trust for the year ended 31 Decèmber 2022 vrt)ich
are set out on pages 7 to 12.
Respective responsibllities of the Trustees and the examiner
As explained more fulty in the Trustees, Responsibility Statement set out on page 5. the
Trustees (who are also the directors for the purposes of company law) are responsible for
the preparation of the financial statements and for being satlsfied that these give a true a fair
view. The Trustees consider that an audit is not required for this year under seclion 14412)
of the Charrties Act 2011 (the 2011 Act) and that an independent examination ts needed.
Having satisfied myself that the charity is not subject to an audit under company law and is
eligible for independent examination. rt is my responsibilty lo".
examine the financial statements under section 145 of the 2011 Act-
to follow the pro￿ureS laid down in the General Directions gNen by the Charity
Commission (under section 145{51(b) of the 2011 Acl-, and
to state whether particular matters have come to my attention.
Basis of independent examinefs report
My examination was carried OLtt in accordance wilh the General Directions gwen by the
Charity Commission. An examination includes a review of ihe accounting records kept by
the Charity and a comparison of the accou#t8'; pre*nled those records. It also includes
consideration of any unusual ttems or disclosures in the accounts and seeking explanations
from you as Trustees conceming any such matters. The procedures undertaken do not
provide all the evidence that would be required in an audit and no opinion is given as to
whether the financial statements present a Irue and fair VIW and the report is limited to
those matters Set out in the statement below.
Independent exarnineV5 Statement
In connection with my examination. no matter has come to my attention:_
{1)
which gives me reasonable cause to believe that in any material respect the
reqU1￿MentS
to keep accounting records in accordance with section 386 of the Companies
Act 2006." and
to prepaie financial statements vthich accord with the aGcounting records and
comply with the accounting requirements of section 396 of the Companies Act
2006 and with the methods and prinoples of the Statement of Recommended
Practice: Accounting and Reporting by Chanties.
have not been met: or
to which. in my opinion. attention should be drawn in order to enable a proper
understanding of the financial statements to be reached.
{2)
Richard Dyson
18 March 2023

Professional Gardeners, Trust
Statement of financial activities (incorporating the
Income and expenditure account)
Year ended 31 December 2022
Unrestricted
funds
Restricted Total funds Total fund5
funds
2022
2021
Note
Income from:
Donations
Investment income
40.914
2,198
43,112
67,016
Total income
42.639
2.198
44.837
68.436
Expenditure on:
Expenditure on charitable
ath"vits"es
Total expenditure
Unrealised {loss) gain
on investment
16.1 $3)
(6,153)
Net income {expenditure)
and net movement in funds
for the year
1,229
(9.255)
(8.026)
39.354
Reconciliation of funds
Funds brought forward
123 729
135 379
Funds Carried forward
The statement of financial activities includes all gains and losses in the year and therefore
statement of total recognised gains and losses has not been Prepa￿d.
All of the above amounts relate to continuing activities.
Th• notes On pa9￿ 9 to 12 fom) part ol th￿0 Ilnanclal statements

Professional Gardeners. Trust
Balance sheet
31 December 2022
2022
2021
Note
Current assets
Investment
Cash al bank
42,951
101805
49.104
100542
Tolal Current assets
CTeditors- amounts falling due
within one year
144,756
149,646
Net current assets
127353
135379
Net assets
Funds
Restricted income funds
Unrestricted income funds
2.395
124 598
11.650
123 729
The Trustees are satisfied that the Company is entitled to exemption from the provisions
of the Companies Act 2006 (the Aci) relating to the audit of the financial statements for
the period by virtue of section 477. and that no member or members have requested an
audit pursuant to section 476 of the Act.
The Trustees acknowledge their responsibilrties for..
(i) ensuring that the Company keeps adequate accounting records which comply with
section 386 of Ihe Acl, and
(li) preparing financial statements which give a true and fair view of the state of affairs of
the company as at the end of the financial period and of its profit or loss for the
financial period in accordance wtlh the requirements of section 393. and which
othewse comply wth the requI￿rnents of the Act relating to financial statements, so
far as applicable lo the company.
These financial slalements were approved by the Trustees on 18 March 2023 and are signed
on their behaw by-
Sarah Wain
ChaiThan
Company regislration number: 04544242
The notes on pa9e$ 9 10 12 forni part of these flnancial statements.

Professional Gardeners Trust
Notes to the financial staternents
Year ended 31 December 2022
A¢¢ounting policies
General infomiation
The charity is a prNale company limited by guarantee. incorporated in England and Wales
(¢ompany number 04544242 and chaTrty number 1101169) on 24 September 2002, and is a
public benefit entity as defined by FRS 102. Ils registered office is given on page 1. The
accounts are drawn up on the historical cost convention, as modified by the revaluation of
the investment.
Basis of preparation
The financial statements have been prepared in accordan￿ vthh the Financial Reporting
Stsndard applicable in the UK and Republic of Ireland (FRS 1021, the Companies Act 2006
and the Statement of Recommended Practice." Accounting and Reporting by Charities
preparing their accounls in accordance wrlh the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS 102) effective l January 2019.
Going concom
The Trustees have. al the time of approving the financial statements, a reasonable
expectation that the charity ha5 adequate resource5 to continue in operational exislence for
the foreseeable future and consider that there were no malerial uncertainb'es over the Trust's
financial viabilty. Accordingly. Ihe Trustees continue to adopt the going ¢on¢em basis of
accounting in PTeparalion of the financial ststements.
Judgements and key Sources of estimation uncertalnty
The Trustees consider that no judgements, apart from those involving estimates. have been
made in the prO￿sS of applying the above accounting policies which have had a 5ignrficant
effect on amounts recognised in the financial statements.
The Trustees consider that no key assumptions concerning the future and other key sources
of estimation uncertainty at the reporting date have been made which have a significant risk
of causing a material adjustrnent to the carrying amounts of assets and liabilities Wlthin the
next financial year.
Fund accounting
Unrestricted funds are funds vA)ich are available for use at the dIs￿tIon of the Trustees in
furtherance of the general objectives of the charity- Restricted funds are funds that are to be
used in accordance with specific restriction5 irnposed by donot5. The aim and use of each
restricted fund is sel out in note 7 to the financial statemenls.
Income
Voluntary income, including donations and gifts, is recognised as receivable when the charity
has entillement lo the funds, any performan￿ conditi'ons attached to the itemls) of income
have been met, it is probable that the income ￿11 be received and the amount can be
measured reliabty. Investment income and interest on deposits is recognised Ythen
receivable.
Expendilure
All expenditure is recognised on an accruals basis as a liabilty is incurred. Expenditure
includes any VAT which cannot be recovered and is reported as part of the expenditure to
which it relates. Charitable activities include all costs incurred by the char-ty in the delivery of
its activities and services for tts beneficiaries.

Professional Gardeners Trust
Notes to the financial statements (continued)
Year ended 31 December 2022
Accounting policies (continued)
Investments
Investments are stated at the closing bid pri￿ at the balance sheet date. Realised gains are
the difference be￿een sales proceeds and the carying value of the investment. The
carrying value is the fair value at the beginning of the year or the purchase cost where the
inveslment was acquired during the year. Unrealised gains are the change in value of
inveslmenls after laking inlo account any movements in investment holdings such as
purchases and disposals of investments. Realised and unrealised gains are accounted for
wrthin the Statement of Finan￿81 ActNities.
Donations
Unrestricted Restricted
funds
funds
Total
funds
Appeals
Year ended 31 December 2021
Appeals
In¢ome from investments
Unrestricted Restricted
funds
funds
TotaL
funds,
Bank interest receNable
Dividends from Charities Off￿la1 Investment fund
442
442
Year ended 31 December 2021
Bank interest receivable
Interest from Charities Official Investrnent fund
170
170
Expenditure on charitable activities
Unrestricted Restricted
fvnds
fvnds
Total
funds
Charitable awards made
Administration and other costs
26.242
11.453
37.695
Y8arended 31 D8cember2021
Charitable awaTd5 made
Administration and other costs
15,497
11,899
27,396
The Trustees did not receive any remuneration (2021- Nil)
10

Professional Gardeners Trust
Notes to the financial statements (continued)
Year ended 31 December 2022
Investments
2022
2021
At 1 January 2022
Investrnent additions
Investment disposals
Unrealised investment {loss) gain
49,104
42,565
At 31 December 2022
Investments comprise..
Units in Charrties Official Investment Fund
The historic cost of the units in Chartties Official Investment Fund is £27,100 (2021.. £27,100)
Creditors: amounts falling due withln one year
2022
2021
other creditomnd accruals
Restricted income funds
Balance at
1 January
2022
Balan￿ at
31 December
2022
Income
Expendrture
Royal Botsnical and HorticuWural
Society of Manchester and the
Northern Counties
The Finnis Scott Foundation
Lironi Training Fund
Birkbeck Garden History Group
185
8,418
2.297
750
185
181
279
{8.237)
(3.216)
1,198
Balance at
1 January
2021
Balan￿ at
31 December
2021
Income
Expendilure
Roy21 Botanical and Horticuttural
Society of Manchester and the
Northem Counties
The Finnis Scott Foundation
Lironi Training Fund
Birkbeck Garden Hislory Group
185
3,651
1.213
185
8,418
2,297
750
15,000
2.500
(10.233)
(1.416)
250
The restricted income funds are funds that are to be used in accordance with the specrfic
restrictions imposed by donots. The aim and use of each restricted fund is set out below.

Professional Gardeners Trust
Notes to the financial statements (continued)
Year ended 31 December 2022
A donation from The Royal Botanical and Horticultural Society of Manchester and the
Northern Counties is to be used exclusively to assist northern 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 r￿ntlY made a career change into horticulture and are now committed
professional gardeners and to support professional gardeners. experience the working
environment of another garden for a short time. The objective is to develop existing skills or
learn new skills which will benefit both the gardener and their V￿rkplaCelS.
Grants from the Lironi Training Fund, wthich is funded by Perennial and is administered on
behalf of Perennial by the Professional Gardeners. Trusl, are for working gardeners and
Irainees, and those who have recently completed a recognised training or academic course
in horticulture and who are starting horticultural work.
The Birkbeck Garden History Group Award is available to professional gardeners wishing to
broaden their knoYAedge of garden history by attending lectures, Conferen￿$, courses and
study days
An annual donation from The Professional Gardeners, Guild (PGG). known as the Kenwyn
Pwrson Award. named after the Tnjst's first Honora￿SeCretary who did so much to
establish the Trust, funds awards to gardeners who are members of the PGG.
Unrestricted income funds
Balance at
1 January
2022
Unrealised Balance at
(lossl on 31 December
Income Expenditu￿ investment 2022
General funds
24
Balance at
1 January
2021
Unrealised Balance at
gain on 31 December
Income Expenditure investments 2021
General funds
Analysls of net assets between funds
un￿strICted Restricled
funds
funds
2022
2022
Total
funds
2022
Net assets
At 31 December 2021
Net assets
12