Support Arts Gardening Education (Company Ltd by Guarantee Number 05698287) (Charity Registration No. 1114743) FINANCIAL STATEMENTS For the year ended 31 March 2024 Contents Page Legal and administrative information Trustees, report Examiners report Statement of financial activities Balance sheet Notes to the accounts 10-11
Support Arts Gardening Education Trustees. report Trustees Dr William Carlile Andrew Challands Alison Frost Hugh Mccullough Clare Mcmanus Andrew Naisby Michael Seneviratne Nalin Seneviratne Max Nerurkar Chair Resigned 24 October 2023 Resigned 6 September 2023 Resigned 31 May 2024 Appointed 6 December 2023 Company Secretsry Alison Frost Registered Charity number 1114743 Company Ltd by Guarantee number 05698287 Registered office Minna House 30 Minna Road Sheffield S3 9AZ Bank Royal Bank of Scotland Westgate Mansfield NG18 1TR Independent Examiner Craig Williamson White Rose Accounting for Charities The Ghyll Threapland Aspatria CA7 2EL
Support Arts Gardenlng Educatlon Trustees. report for the year ended 31 March 2024 The Trustees present their annual report and financial slalements for the year endod 31 March 2024 which are also prepared to meet the requirements for a directors. report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2D06, the Memorandum and Articles of Association, and Accounting and Reporting by Charities.. Slalemenl of Recommended Practi applicable to ¢harilies preparing their accounts in accordance with the Financial Reporting Standards for Smaller Entities. Governlng document The organisalion is a charitable company limited by guarantee, incorporated on 6 February 2008 and registered as a charity on 19 June 2006. The Directors of the company, as listed on page two, are also charity trustees for the purpose of charity law and under the company's articl8s are known as members of the board of Iruslees. New Trustees are recruited by an initial meeting between the pr05peclive new Iruslee and 2 existing board members to discuss job description, responsibilities, Skills, experience, availability and commitment. For all new Iruslees referenS will be tsken up and a DBS Check undertaken. An introduction to SAGE will include.. the background of SAGE, meeting of Staff and other trustees and also a visit lo the allotment sile. An application lo become Iruslee is discussed and if appropriate approved by the board of Iruslees. Aims & Objectives The object of the organisalion is, to promote the physical and mental health of the residents of Sheffield by the provision of aelivilies which will include in particular. bul not exclusively". support, care and counselling, opportunities for artistic and creative expression, opportunities for recreation and other leisure lime occupation, opportunities for edueation and training for work,. At the moment this is achieved through thè project SAGE Greenfingers a horticultural therapy service for adults with mental health problems, arts programmes,and a weekly singing group facililaled by a professional singer and supported by paid staff. Reserves Policy SAGE resee5 policy has been approved by the board and is reviewed annually. Dr more frequently should financial projections change. SAGE keeps reseNes lo cover our known financial obligations in the event of unexpected closure, but also lo protect our beneficiarie5, volunteers and staff. The non-service costs are principally those of redundancy payments Irecalculaled on a regular basis) and reslilulion of the allolmenls we use las required in our agreement with the council). As a charity serving extremely vulnerable beneficiaries, our normal Servi is designed lo avoid sudden changes in support. For this reason our reserves relain a buffer of operating costs so that we can maintain a se1 lo beneficiaries whilst we negoliale and plan for their next steps should there be 'unplanned'closure. This also allows due notice lo be given lo volunteers and stsff, and control the process in the least traumatic way for all. This ensures the larger part ol any reseNes will continue lo support our beneficiaries until closure. The size of reseNes is delemined by an assessment of risk al any given lime. At the time of issuino this report the risk is 'moderate° as we have grants and other sources of income that will cover the next year, bul no guarantee of longer lem funding. Finan¢ial review Income for the year is shown at £94,36612023 £90,107 and is roughly 83.'17 split between grants and donations. The grants listed on the notes lo the accounts. Expenditure is shown 81 £128,03712023'. £74,770) making a cash deficit on income of £33,671 for the financial year. The lolal cash year end carried forward is £50,76112023.' £84,432). This includes a commitment of £13,515 of expenditure against reslricled funds reiVed in year, £18,000 in running costs reserves and £5.000 general Contingency. Also see finance section on the chairs report paoe 5. Publlc beneflt statement The trustees of SAGE lake their responsibilities seriously and are confident that SAGE'S activities meet the public benefit guldancè of the Charity Commission. SAGE'S activities this year continued to meet our aim of promoting the mental and physical health of our members. Our main activities are horticultural therapy which is an effective, well eVIdend method of supporting people with mental health problems, arts activities and a professionally led and supported singing group. The beneficiaries of SAGE are adults with mental health problems who live in Sheffield. Our gardening sile has been landscaped lo be ac$$1b1e lo people who also have physical disabilities and we work hard lo ensure that the most marginalised members of the community can attend.
Support Arts Gardening Education Trustees, report continued. Chairfs report Summa It has been another busy and successful year for SAGE. Members have conlinued to benefit from the range of activities provided by our stable group of staff and volunteers. In addilion to our normal delivery 12 people benefitted from the additional activities, support and stimulation offered by the SAGE managed projecl'stone Soup, Amongst the year's activities have been.. "Stone Soup. _ a largely Arts Council funded project that supported 12 members in exploring life issues through arts and ceramics, and culminated in a well-attended 3-week exhibition at a City Centre arts space {PersistenGe Works). 3 regular weekly groups enjoyed the gardening spaces that were re-furbished the previous year. SAGE singing group- Singing through the Seasons- has met weekly through the year. Mikron theatre group performed at the Grimesthorpe allotment site in May. We look fotward to their visit in July 2024. Group members also enjoyed a mix of day trips and outside aclivilies. Monthly use of our allolmenl & cabin by Sheffield Carers support group. Internal refurbishment of the allotment cabin over 5 days by a skilled volunteer group. Trustees mel for a half day strategy session in February. This supported continuation of our current delivery, but also a desire lo fund beller support for access lo our services al the point of referral. More groups should be run if funding allows. Our staff team of 3 has been stable over the year and great thanks is due to them for their hard work, compassion and loyalty. Through Ihe year we were joined by an excellent team of temporary staff to support Stone Soup and cover extra sessions or absences. Volunteers continue lo be a mainstay of our delivery. Some come weekly lo support members, others work behind the scenes to maintain the allotmenls, perform DIY tasks, steward Mikron, etc. Our trustees are essenlial to guide and advise SAGE, but all do more than just attend meetings. Many volunteer lo support groups, or undertake additional maintenance. This year especial thanks are due to Nalin Seneviralne in his role as treasurer, an onerous and exacting role in any charity. Clare Mcmanus was instrumental in Arts Council Funding for Stone Soup. Applicalion, organisation and final reporting was a huge piece of work which cannot be underestimated. She has comp5eted her term as truslee and we wish her well in the fulure. She will be remembered for her huge contribution over many years. Michael Seneviratne gave lime as truslee over many years, but also winnings from appearing in Poinllessl We could not continue without our funders. Grants received are as listed and represent the majority of income, but the financial support and goodwill of individual private donors who give with no expectation of public acknowledgement is essential and offer the organisation a huge psychological boost. SAGE receives income from the Green and Blue prescribing initiative This acknowledges tha thefapeulic benefit of the Outdoors in mental health. SAGE has income from supporting and tutoring university medical sludenls. We are delighted they can experience our alternative approach to mental health support.
Support Arts Gardenlng Educatlon Trustees. report continued. Collaboration and Coo eratlon Over the year we have collaborated with a range of local organisations. These include (in no particular order).. Green City Action, Burngreave and Pilsmoor Surgeries, SOAR, Friends of Abbeyfield Park, Flourish, Christchurch Pitsmoor, Sheffield and Rolherham Wildlife Trust, the Pilsmoor Surgery Primary Mental health care project. Sheffield Carers Centre and from fvrther afield Mikron Theatre Company. We have been supported by Grimesthorpe allolments society, and Sheffield City Council allotments and events departments. Trustee Meetin Trustees meet formally every 2-3 months throughout the year. There are 2 conslituled trustee sub-committees that meet regularly at similar or more trequent intervals - the Finance and HR Commillee, and the Income Generation Group. The chair and director are members of both groups. Minutes are laken and circulated lo all trustees for information and approval. Finances These accounts show some variation from the previous year, but are mainly in line with Ihe trends over a 4 year period. Income for the year has been healthy in the contexl of our budget, but remains a challenge. Private donations have reduced as a proportion of our income _ 170/0 against 360/0 last year- perhaps reflecting the UK'S overall financial situation, bul also a one-off donation of £1 Ok credited the previous year. We continue lo be supported by locally based firms and grant makers as listed in the notes. There is a £33k reduction in the year-end balance from the previous year1£50,761 vs £84,432). 22123 figures had been augmented by the inclusion of -£20k credit from the Art6 Council for Stone Soup, so year on year comparison should lake this into account.1£50,761 vs £63,793) The current year expenditure is significantly increased at £128,037 against £74,770. The current year expenditure includes one-off projecl costs - monies spenl on refurbishing the site and Stone Soup. When these are allocated the expenditure for 23124 is closely in line with previous year al -£78k. There has been less progress than had been hoped in securing future financial security through multi-year grants. but that remains Ihe medium-term aim. Other charities report that the funding climate remains tough. The board believes the figures reveal stable finances and that there is no increase in financial risk. Financial Risk Mana ement The 2 trustee sub-committees supervise the financial affairs of SAGE and report to the board. The finance and HR group of director and trustees meets every 6 to 8 weeks to review currentlfuture finances. Ils members approve operational changes in expenditure, and also sign off internet banking Iransfers. Material variations from the board approved budget are taken to the trustee board for approval as necessary. The funding sub-group looks at submitted bids and plans for future ones. Its members manage grant applications for SAGE in conjunction with the director. Both groups have trustee board approved terms of reference. Dr William Carlile Chair of Trustees
Support Arts Gardening Education Trustees. responsibilities for the financial statements Company and charity law requires the trustees to prepare financial statements for each financial period which show the state of affairs of the charity and of net income or expenditure of the charity for that period. In preparing those financial statements, the Trustees are required to: U select suitable accounting policies and apply them consistently,. make judgements and estimates that are reasonable and prudent. Cl prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. U state whether applicable accounting standards of recommended practice have been followed subject to any departures disclosed and explained in the financial statements. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable the Trustees to prepare financial statements. The Trustees are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities. This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. This report was approved by the Trustees on )1 I their behalf by.. is signed on William Carlile Chair Alison Frost Company Secretary
Support Arts Gardenlng Educatlon Independent Examlner's report on the Accounts of Support Arts Gardening Education For the year ended 31 March 2024 I report on the accounts of the company for the year ended 31 March 2024, which are sel out on pages 8 to 11. Respective responslbllltles of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to- El examine the accounts under section 145 of the 2011 Act. El to follow the procedures laid down in the general Directions given by the Charity Commission under section 145 (51(bl of the 2011 Act- and ci to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was Carried out in a¢¢ordan¢e with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examinerfs ststernent 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 requirements.. to keep accounting records in accordance with section 386 of the Companies Act 2006., and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended practi.. Accounting and Reporting by Charities have not been met., or (21 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed.. Craig Williamson White Rose Accounting for Charities The Ghyll Threapland Aspatria CA7 2EL Date..
Support Arts Gardening Education Statement of Financial Activities For the year ended 31 March 2024 Unrestricted funds Restricted funds Total 2024 Total 2023 Not Income from Grants Earned income Other income Total Income 72,859 72,859 1,043 20,464 94,366 58,437 1,043 21,507 72,859 90,107 Expenditure on Charitable expenditure Staff Costs Consultancy Training Office Costs Membership and subscriptions Premises Costs Capital expendilure Marketing and Publicity Insurance Projects Singing workshops Volunteer expenses Bank Charges Accountancy and payroll Total expenditure 28,181 315 391 1,010 304 26,592 393 146 1,264 54,773 708 537 2,274 304 52,036 1,675 2,363 2,304 282 2,160 4,386 90 1,323 4,452 2,172 288 333 906 74,770 1,744 1,251 59,059 4,135 823 150 798 96,355 1,744 1,251 60,324 4,135 823 212 952 128.037 1,265 62 154 31,682 Net {outgoing)lincoming resources 110,175} {23,496) 133,671) 15,337 Total lunds brought fonvard 47,421 37,011 84,432 69,095 Total funds carried forward 37,246 13,515 50,761 84,432
Support Arts Gardening Education Balance sheet as at 31 March 2024 2024 2023 Notes Current assets Bank Cash Debtors Totsl current assets 50,905 211 84,177 595 51,116 84,772 Creditors.. amounts falling due within one year (355) (340) Net current assetsl(liabilities) 50,761 84,432 Total assets less current liabilities 50,761 84,432 Total net assets 50,761 84,432 Represented By FUNDS Unrestricted income fund Designated funds Restricted income fund 32,246 5,000 13,515 50,761 42,421 5,000 37,011 84,432 For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities., The members have not required the company to obtain an audit of its accounts 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 accounts These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements are approved by the Board on 11 on its behalf by: signed Dr William Carlile Chair Ali50n Frost Company Secretary
Support Arts Gardenlng Education Notes to the Accounts For the year •ndod 31 March 2024 Accounting Policies lal Basis of prtrparation The Financlal Statements have been prepared in accordance with the Companies Act 2006, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021, and the A¢¢ounling and Reporting by Charities.. Slalemenl of Recommended Practica applicable lo chaiilies preparing their accounts in accordance with FRS102 leffective from January 2015 and updated with effect from January 20161 Ilhè Charities SORP IFRS10211, as modified for smaller charities. The Gharily meets the definition of a public benefit enlily as defined under FRS102. Ibl Income Grants don81ions and Income from charitable trading activities are recognised in full in the Stalement of Financial Activities in the year in which they are received. (¢1 Restricted Funds Restricted funds are used for specific purposes as laid down by the donor. Expenditure which meels Ihts criteria is identified lo the fund together with a fair allocation of management and support ¢osls. Idl Unr&$tri¢t*d Funds Unreslricled Funds are other income received or generated for the objects of the charity wilhoul further specified purpose and are available as general funds. lel Resourc•$ ¢xp•ndèd Resources expended are included in the Slaternent of Financial Aciivities on an a¢¢wals basis, inclusive of V.A.T. The company is not VAT registered. Govemance costs ol the ¢harily relate lo the Costs of running the charity such as the costs of meeting5. professional costs and slalulory ¢omplian¢e. and includes 8ny costs which cannot be specifically identified to another expenditure classification. In the opinion of the Iruslees all support C051s relale to charitable expenditure. lfj Fund A¢¢ounting Funds held by the charity are either restricted funds or unreslri¢led general funds. Unrestricted funds are funds whi¢h ¢8n be used in accordance with the charitable objfy¢ls al the dis¢relion of the Iruslees. Restricted funds that can only be used for a particular restricted purposes within the objects of the charity. Restrictions arise when specrfied by the donor or when funds are raised for particular reslri¢ted purposes. Dobtors These mf&r to monies being due lo the charity at the year end. They are in respect of..- 2024 2023 Total Creditors- amounts falling due within one year These are expenses that have b$en incurred bul have not been billed or paid for during the accounling period. They a in respect ol.. 2024 2023 Trade creditors 355 355 340 340 io
Support Arts Gardening Educatlon Notes to the Accounts For the year ended 31 March 2024 Incomlng rosources Unrestrlctod Funds Rg$trl¢t•d Funds Total 2024 Grants Arts Council England The Brelms Trust CIC Company of CLJtlers Foyle Foundation Freshgate Trust Garfield Weston Trust Gripple J G Graves Trust Postcode Lottery ScrewFix SOAR South Yorkshire Community Foundation Talbol Trust Wolfson TrLJSt Total 2,331 5,675 1,000 5,000 2,000 10,000 1,300 1,500 500 4,204 1,512 10,937 3,000 23,900 72,859 2,331 6,675 1,000 5,000 2,000 10,000 1,300 1,500 500 4,204 1,512 10,937 3,000 23,900 72.859 Earned Incom• Sèrvices 1,043 1,043 1.043 1.043 Qlher income Friends of SAGE donations Donalions Singing Workshops Other income 405 17,418 120 2,521 20,464 405 17.418 120 2.521 20,464 Rè#tri¢ted Fund Movements Op&ning balan¢$ 1 Aprll 2023 669 20,639 618 Closing balance 31 March 2024 Funds Recelpts Payments Amold Clarke Arts Council England Cutlers The Brelms Trust CIC Foyle Foundation Freshgate TrLJsI Gatheld Weston Trust Harry Bottom Charitable Trust J G Graves Trust Giipple National Lollery- Awards for All Jim Hogg Donation Postcode Lottery Prince of Wales Charitable Foundation ScrewFix Sheffield Town Trust SOAR Social Fatms South Yorkshire Community Fund Talbot Ttusl Wolfson Trust Sub lolals 669 -2,963 2,331 1,000 5,675 5,000 2,000 10,000 125,9331 11,6181 11.4471 15,0001 12.0001 110,0001 11551 12,4021 1411 18,1841 11,6601 4,228 516 1,783 361 881 1,259 1,500 1,300 8,184 1,660 500 500 1,500 11,5001 11361 11031 4,204 4,068 103 1,512 1,512 758 17581 110,9371 15811 23.900 196,3551 10,937 3,000 23 900 72,859 581 3,000 37,011 13,515 Unrestricted Fund Movements 47.421 21.507 131,6821 37,246 Total Fund Movernenls 84.432 94.366 128.037 50.761