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 referen￿S 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 rese￿e5 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 se￿1￿ 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 re￿iVed 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 eVIden￿d 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