Support Arts Gardening Education
(Company Ltd by Guarantee Number 05698287)
(Charity Registration No. 1114743)
FINANCIAL STATEMENTS
For the year ended 31 March 2025
Contents
Page
Legal and administrative information
Trustees, report
Examiners report
Statement of financidl 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
Andrew Naisby
Max Nerurkar
Nalin Seneviratne
Chair
Resigned 19 June 2024
Resigned 31 May 2024
Company Secretary
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 Gardening Education
Trustees. report for the year ended 31 March 2025
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 2006, the Memorandum
and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting
Standards for Smaller Entities.
Governing document
The organisation is a charitable company limited by guarantee, incorporated on
6 February 2006 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 articles are known as members of the
board of trustees.
New Trustees are recruited by an initial meeting between the prospective new trustee and 2 existing
board members to discuss job description, responsibilities, skills, experience, availability and
commitment. For all new trustees two references will be taken 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 to the allotment site. An application to become trustee is discussed and if appropriate approved by
the board of trustees.
Aims & Objectives
The object of the organisation is ' to promote the physical and mental health of the residents of Sheffield
by the provision of activities which will include in particular, but not exclusively: support, care and
counselling, opportunities for artistic and creative expression, opportunities for recreation and other
leisure time occupation, opportunities for education and training for work,. At the moment this is achieved
through the project SAGE Greenfingers a horticultural therapy service for adults with mental health
problems, arts programmes,and a weekly singing group facilitated by a professional singer and
supported by paid staff.
Reserrfes Policy
SAGE reserves policy has been approved by the board and is reviewed annually, or more frequently
should financial projections change. SAGE keeps reserves to cover our known financial obligations in
the event of unexpected closure, but also to protect our beneficiaries, volunteers afid staff.
The non-service costs are principally those of redundancy payments (recalculated on a regular basis)
and restitution of the allotments we use (as required in our agreement with the council).
As d charity serving extremely vulnerable beneficiaries, our normal service is designed to avoid sudden
changes in support. For this reason our reserves retain a buffer of operating costs so that we can
maintain a service to beneficiaries whilst we negotiate and plan for their next steps should there be
"unplanned closure. This also allows due notice to be given to volunteers and staff, and control the
process in the least traumatic way for all.
This ensures the larger part of any reserves will continue to support our beneficiaries until closure. The
size of reserves is determined by an assessment of risk at any given time. At the time of issuing this
report the risk is moderate" There are grants and other sources of income that will cover the next year,
but only partial recurrent funding beyond that.
Financial revlew
Income for the year is shown at £118,927 (202314 £94,366). There is an 80.20 split between grants and
donations, The grants are individually listed on the notes to the accounts.
The most significant change in income has been a 3 year award from Henry Smith, and the first 2
payments of this have appeared in these accounts. It is pleasing that our donations have kept step with
the increase in overall income.
Expenditure is shown at £97,765 (2023124 £128,037)
The total cash year end carried forward is £ 71,923 (202314 £50,761)
Public benefit statement
The trustees of SAGE take their responsibilities seriously and are confident that SAGE'S activities meet
the public benefit guidance 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 evidenced 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
site has been landscaped to be accessible to people who also have physical disabilities and we work
hard to ensure that the most marginalised members of the community can attend.

Support Arts Gardenlng Educatlon
Trustees. report continued.
Chair's report
Summa
The year has seen uninterrupted delivery of care for our groups. Our stable staff team has ensured
consistent support across 3 groups running nearly continuously across all seasons.
15 volunteers have supported 50 people with mental health problems.
55 % of beneficiaries declare other siqnificant chronic health issues.
Weekly attendance is 80 % +
Behind the scenes, fund-raising has successfully kept SAGE afloat.
Amongst the year's activities have been:
2 regular weekly groups enjoyed the gardening spaces.
SAGE singing group- Singing through the Seasons- has met weekly through the year.
Mikron theatre group performed at the Grimesthorpe allotment site in July to an audience of about 130.
We look foDdvard to their visit in July 2025.
Group members engaged a mix of day trips and outside activities.
Monthly use of our allotment & cabin by Sheffield Carers support group.
Our staff team of 3 has been stable and great thanks is due to them for their hard work, compassion and
lovaltv.
Any staff gaps in the year are covered by a small experienced stable team of sessional workers.
Next year sees the planned retirement of our director at the end of March, offering both opportunities and
challenges.
Volunteers continue to be a mainstay of our delivery. Some come weekly to support members, others work
behind the scenes to maintain the allotments, perform DIY tasks, steward Mikron, etc. They are diverse in
age and background and an inspiration to meet.
Numerically, over 15 support volunteers (not including trustees) gave over 1800 volunteering hours
contributing nearly £25,000 worth of working hours.
Trustees are vital to our delivery and committed to our mission.
All volunteer for SAGE in other roles eg as support, maintenance, stewards.
2 Trustees left SAGE in 2024 due to personal circurnstances.
Thanks go to Nalin Seneviratne for his dedicated hard work as treasurer, and to Andy Challands for giving
the benefit of his extensive management experience.
In common with many charities we are finding it hard to recruit new trustees. We recognise and are
engaged in the need to change and innovate our processes to make us attractive to new trustee recruits.

Support Arts Gardenlng Education
Trustees. report continued.
We could not continue without our funders.
Grants received are as listed in the detalled accounts. We are grateful for this fantastic and varied support
and generosity. 20 % of income is from individual's donations. This is signiftcant acknowledgement of
SAGE'S role in supporting mental health in Sheffield.
Green and Blue prescribing supported SAGE financially again this year.
Next year we expect support from the ICB (Intermediate Care Board)as SAGE works in collaboration with 5
other local organisations.
SAGE hosts (and receives funding) from university medical students on placements - an excellent chance
for them to learn about non-medical approaches to ill health.
Collaboration and Coo
eration
We continue to collaborate with local organisations. These include (in no particular order): Green City
Action, Burngreave and Pitsmoor Surgeries, SOAR, Friends of Abbeyfield Park, Flourish, Christchurch
Pitsmoor, Sheffield and Rotherham Wildlife Trust, the Pitsmoor Surgery Primary Mental health care project,
Sheffield Carers Centre and from further afield Mikron Theatre Company.
We have been supported by Grimesthorpe allotments society, and Sheffield City Council allotments and
events departments.
Finances
Our financial position remains stable and healthy.
We have achieved our goal of having a proportion of longer-term funding with a 3-year index linked grant
from Henry Smith that commenced August 2024.
This gives greater stabtlity and confidence in the future.
Trustee Meetin
Trustees meet formally every 2-3 months throughout the year.
The Finance and HR subcommittee meets regularly and before every board to review, discuss and report.
Minutes are taken and circulated to all trustees for information and approval.
(The previous fund-raising committee has been subsumed into Finance.)
Financial Risk Manaqement
The Finance and HR group of director and trustees meets every 6 to 8 weeks to review currenvfuture
finances. Its members approve operational changes in expenditure, and also sign off internet banking
transfers.
Material variations from the board approved budget are taken to the trustee board for approval as
necessary.
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:
O select suitable accounting policies and apply them consistently.
a make judgements and estimates that are reasonable and prudent.
11 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
their behalf by:
and is signed on
William Carlile
Chair
Alison Frost
Company Secretary

Support Arts Gardening Education
Independent Examiner's report on the Accounts of
Support Arts Gardening Education
For the year ended 31 March 2025
I report on the accounts of the company for the year ended 31 March 2025, which are set out on pages 8 to 11.
Respective responsibilities 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:
U examine the accounts under section 145 of the 2011 Act,
Q to follow the procedures laid down in the general Directions given by the Charity Commission under
section 145 (5)(b) of the 2011 Act, and
Q to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance 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 examiner's 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 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
Practice: Accounting and Reporting by Charities
have not been met. or
(2) 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 Actlvities
For the year ended 31 March 2025
Unrestricted
funds
Restricted
funds
Total
2025
Total
2024
Notes
Income from
Grants
Earned income
Other income
Total Income
2,750
92,192
94,942
72,859
1,043
20,464
94,366
23,985
26,735
23,985
118,927
92,192
Expenditure on
Charitable expenditure
Staff Costs
Bookkeeping
Consultancy
Training
Office Costs
Membership and subscriptions
Premises Costs
Capital expenditure
Marketing and Publicity
Insurance
Projects
Singing workshops
Volunteer expenses
Bank Charges
Accountancy and payroll
Other expenditure
Total expenditure
61,043
61,043
3,304
54,773
3,304
708
537
2,274
304
766
2,538
600
4,320
766
2,538
600
4,320
2,275
5,513
1,290
8,966
5,002
423
360
796
569
97,765
2,275
3,109
2,404
1,290
2,896
2,168
1,744
1,251
60,324
4,135
823
212
952
6,070
2,834
423
360
796
569
22,011
75,754
128,037
Net (outgoing)lincoming resources
4,724
16,438
21,162
(33,671)
Total funds brought forward
37,246
13,515
50,761
84,432
Total fuiids carried forward
41,970
29,953
71,923
50,761

Support Arts Gardening Education
Balance sheet as at 31 March 2025
2025
2024
Notes
Current assets
Bank
Cash
Debtors
Total current assets
72,248
55
50,905
211
72,303
51,116
Creditors: amounts falling due
within one year
(380)
(355)
Net current assetsl(liabilities)
71,923
50,761
Total assets less current liabilities
71,923
50,761
Total net assets
71,923
50,761
Represented By
FUNDS
Unrestricted income fund
Designated funds
Restricted income fund
36,970
5,000
29,953
71,923
32,246
5,000
13,515
50,761
For the year ending 31 March 2025 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
on its behalf by:
and signed
Dr William Carlile-.
Chair
Alison Frost
Company Secretary

Support Arts Gardening Education
Notes to the Accounts
For the year ended 31 March 2025
Accounting Policies
(a) Basis of preparation
The Financial Statements have been prepared in accordance with the Companies Act 2006,
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and
the Accounting and Reporting by Charities: Statement of Recommended Practice applicable
to charities prepartng their accounts in accordance with FRS102 (effeGtive from January 2015
and updated with effect from January 2016) - (the Charities SORP (FRS102)), as modified for
smaller charities.
The Charity meets the definition of a public benefit entity as defined under FRS102.
(b) Income
Grants donations and Income from charitable trading activities are recognised in full in the Statement
of Financial Activities in the year in which they are received.
(c) Restricted Funds
Restricted funds are used for specific purposes as laid down by the donor. Expenditure which meets
the criteria is identified to the fund together with a fair allocation of management and support costs.
(d) Unrestricted Funds
Unrestricted Funds are other income received or generated for the objects of the charity without further
specified purpose and are available as general funds.
(e) Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals basis,
inclusive of V,A.T. The company is not VAT registered.
Governance costs of the charity relate to the costs of running the charity such as
the costs of meetings, professional costs and statutory Lompliance, and iricludes any costs which
cannot be specifically identified to another expenditure classification. In the opinion of the trustees
atl support costs relate to charitable expenditure.
(fj Fund Accounting
Funds held by the charity are either restricted funds or unrestricted general funds. Unrestricted funds
are funds which can be used in accordance with the charitable objects at the discretion of the
trustees. Restricted funds that can only be used for a 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.
Debtors
These refer to monies being due to the charity at the year end.
They are in respect of:_
2025
2024
Total
Creditors; amounts falling due within one year
These are expenses that have been incurred but have not been billed or paid for
during the accounting perlod. They are in respect of:
2025
2024
Trade creditors
355
355
340
340
10

Support Arts Gardening Educatlon
Notes to the Accounts
For the year ended 31 March 2025
Incoming resources
Unrestricted
Funds
Restricted
Funds
Total
2025
Grants
Albert Hunt
Awards for All
Church Burgess Trust
Company of Cutlers
Foyle Foundation
Freshgate Trust
Goundworks UK
Gripple
Henry Smith Charity
Scurrah Watnwright
Sheffield City Council
Sheffield Town Trust
South Yorkshire Community Foundation
Skipton Building Society
Total
2,000
20,000
2,000
2,000
20,000
2,000
750
750
1,332
1,332
44,500
4,000
1,920
2,940
12,500
1,000
92,192
44,500
4,000
1,920
4,940
12,500
1,000
94,942
2,000
2,750
Earned income
Services
Other income
Friends of SAGE donations
Donations
Singing Workshops
Other income
420
2J,245
120
200
23,985
420
23,245
120
200
23,985
Restricted Fund Movements
Opening
balance 1 April
2024
Closing
balance 31
March 2025
Funds
Receipts
Payments
(669)
(2,000)
2,963
(4,228)
(2,000)
(361)
(24,009)
(881)
(1,259)
(1,332)
(13,547)
Arnold Clarke
669
Albert Hunt
Arts Council England
The Brelms Trust CIC
Church Burgess Trust
Harry Bottom Charitable Trust
Henry Smith Charity
J G Graves Trust
Gripple
Groundwork Uk
National Lottery - Awards for All
Postcode Lottery
Scurrah Wainwright
ScrewFix
Sheffield City Council
Sheffield Town Trust
SOAR
Skipton Building Society
South Yorkshire Community Fund
Talbot Trust
Sub totals
2,000
-2,963
4,228
2,000
361
44,500
20,491
881
1,259
1,332
20,000
6,453
500
500
4,000
(4,000)
(2,275)
(1,920)
(2,835)
(1,512)
(389)
(12,500)
(3,000)
(75,754)
4,068
1,793
1,920
2,940
105
1,512
1,000
12,500
611
3,000
13,515
92,192
29,953
Unrestricted Fund Movements
37,246
26,735
(22,011)
41,970
Total rund Movements
50,761
118,927
(97,765)
71,923
11