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2022-12-31-accounts

ANNUAL REPORT-, i.J 202a, ABBEY PHYSIC

ABOUT US

The Abbey Physic Community Garden (APCG) is a half-acre, award winning, therapeutic community garden in the heart of Faversham, Kent.

Our core purpose is to help our members and the wider public maintain or improve their physical and mental health and wellbeing, build diverse skills and confidence, reduce social isolation and connect with their community.

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ABOUT US

Through our commitment to equality and diversity and provision of inclusive services and support we aim to break down the stigma of mental ill health and build understanding and empathy. We provide a beautiful, safe place where people can find peace, support and companionship.

We offer a wide range of activities for members that are both practical and therapeutic, usually both at the same time: gardening, craft activities, horticulture training, a Men’s Shed and bee keeping. There’s a strong focus on gardening sustainably and growing and preparing healthy food. Our community kitchen helps people learn about nutrition, budgeting and how to cook and uses garden produce wherever possible.

Social interaction is a key element in helping members recover their confidence and selfesteem. We are open to members every day and to the public Fridays and Saturdays . We love welcoming visitors to the garden – whether it’s people wandering through the town, parents with children or health professionals.

Find out more

Website: www.abbeyphysiccommunitygarden.org Facebook: https://www.facebook.com/AbbeyPhysic Instagram @abbeyphysic

OVERVIEW FROM THE CHAIR

Helen Carr Chair of Trustees

As Chair of Trustees, I would like to take this opportunity to thank all the members of our busy and supportive community, our volunteers, the staff, my fellow trustees and, of course, our many visitors throughout the year. The garden is an amazing place for growing relationships and networks of support to thrive. It is an immense privilege to be involved and supporting such a welcoming community.

I would also like to thank our many benefactors whose financial support allows us to provide such a rich variety of opportunities for individuals seeking a community. Here is one example:

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2022
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TRUSTEES’ OVERVIEW OF THE YEAR

This year the garden flourished. Chair of Trustees, Helen Carr, was supported by an established trustee board, and as a team, they contributed to the development of funding applications as well as a review of the governance and structures leading the garden.

The garden became the East Kent Permaculture Learning Centre.

We received Green Flag status – real testament to the hard work of the staff, members and volunteers.

We launched ‘Friends of the Garden’ to help raise the profile and income of the charity.

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OVERVIEW OF THE YEAR

During this year, Abbey Physic Garden led a partnership of other local organisations to promote mental health awareness week. Jacqui Hunt, our Community Connector, has been integral in developing our partnerships. This week included the introduction of a chatty bench in the town centre, where people could come along and talk and learn about local support to tackle loneliness.

We reopened the garden with an updated, accessible patio area. The seating area outside the cabin was increased, so more people can relax and enjoy the space together. This involved great teamwork led by our Assistant Garden Manager, Tom Jewell – thank you Tom.

The new kitchen reopened after a lot of work went into improving the facilities and increasing the size of the kitchen.

The first ‘Friends of the Garden’ event was held, to raise awareness of the garden with funders and potential donors. This was bravely held on what felt as one of the coldest days in December.

2022

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Post covid there were a number of activities taking place in the garden. We’ve been mindful to make sure that there are quiet times as well as an appropriate variety of activities to support members.

A CHALLENGING YEAR

Suzanne Campbell, our Garden manager was on leave due to ill health for part of this year, and this would have been much more difficult to manage if it hadn’t been for Tom, who stepped into the role with great knowledge and sensitivity. All the staff worked together to make sure that visitors and members were still offered the same warm welcome and activities.

We had a lot of building works in the garden to improve facilities. This meant that the garden was closed for chunks of time, and we thank the members for their patience while this work happened. Meanwhile, staff and trustees spent considerable time and attention on the successful bid to the national lottery.

We have been developing our future strategy to improve the financial sustainability of the garden and to reduce our dependence on grants.

2022

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BUILDING WORKS

A year of improvements around the Garden, made possible by some fantastic volunteers and staff - they moved tonnes of hardcore and put in hours of work to get the garden re-opened as quickly as possible

Cutting the Ribbon for the Community Kitchen

Patio – Before & After

2022

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2022
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MEMBERS’ EXPERIENCES OF THE YEAR

I COME BACK TO THE GARDEN EACH WEEK BECAUSE…

“It’s wonderful to meet up with friends who don’t make judgements, to learn skills, become creative, to breathe, to be uplifted... to just be”

“it is a safe space, everybody accepts each other and when you are there it will be OK'

“Coming to the art group at the Garden gives me time to share a creative and social time with a group of lovely people who I build up a relationship and friendship with. Everyone is very welcome–it feels like a safe, secure and relaxing place–unique"

“I enjoy that we cook all sorts with the produce and veg in the Garden”

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2022
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MEMBERS EXPERIENCES OF THE YEAR

SINCE TAKING PART AT THE GARDEN I FEEL...

“Relaxed, as I have moved to the area and didn’t know anyone. It has improved my self-confidence through art and having social interactions – otherwise I would be isolated. I feel welcomed, as I can access the Garden at any time to just enjoy the serenity and goodwill”

“more relaxed and able to cope with the stresses of day-to-day living”

“so much more confident”

“more able to switch off busy and unwelcome thoughts”

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KEY PROJECTS
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Men’s Shed

The Men’s Shed doubled their membership this year, increasing participation and engagement. They were able to make the improvements to the kitchen – enlarging the space, putting in the serving hatch. They also built the planters for the new accessible patio area. As well as this, they created custom planters, bird tables, feeders and bug boxes for local residents.

When one of the ‘shedders’ returned to the garden after a long absence, he didn’t initially come to join the shed, but when staff spoke to him and understood that he had a keen interest in woodworking, he was encouraged to join the Men’s Shed where he started to come in on different days, which increased his confidence and encouraged him to share his skills with others.

“I can honestly say I wouldn’t be alive today if I hadn’t come back … you sat with me and listened, and put me on the phone to someone who could help”

Thank you to Ian Hardie for project leading the Men’s Shed.

2022

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KEY PROJECTS
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Community Kitchen

Alex and Karen have been supported by an experienced forager to increase the amount of produce used from the garden this year. As always they deliver fantastic lunches throughout the year on a Wednesday and Friday – these have continued to grow in popularity with members and visitors alike.

We started partnering with the Food Bank and became a referral agency for them.

The plans for the new, enlarged kitchen were organised by the kitchen staff and all of the improvements were supported by them. A big thank you to Howdens, a local kitchen and joinery business, for their help with funding the new kitchen equipment and fittings.

Thank you to Alex and Karen Franczak for project leading the Community Kitchen.

2022

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KEY PROJECTS
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Gardening for the Mind

We have doubled the delivery of the Gardening for the Mind course in the last year.

People are often introduced to the Garden through this course and then become active members in the garden.

Of those who attended this course:

Thank you to Louise Gray for all your work in developing Gardening for the Mind.

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2022

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All year-round
gardening, and thank
you to the support of Creative Crafts Corner Art Group
Paul Muddle, our
We have Horticulture Trainer
many other
Visits from Happy
activities at Poetry Group Ukulele Group support communityHere, a LGBTQIA+
the garden,
‘Calm your Mind’ debt
and often
Walking for the Mind Litter picking
advice
member-led,
including:
Read & Write Yourself
Resistance training
Happy Group
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THE YEAR IN NUMBERS

563 118

125

102

People participated New members joined People on average in activities took part in at least one activity every week

People took part in staffed projects, such as cooking in the Community Kitchen or working in the Men’s Shed

93%

79%

76%

felt that coming to the garden had helped to improve their mood or wellbeing

felt that the garden had made them more connected with people

felt that the garden was a safe space for them to discuss mental health issues

2022 FIGURES FROM MAY 2022 – MAY 2023

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FINANCIALS – SUMMARY AND INCOME

Summary

2022 was a difficult year for our finances. Bank balances fell for most of the year as we carried out substantial building projects that we had committed to. With few grants in place, we decided to use an external fundraiser and this was an additional cost.

In the second half of 2023 we were more successful at fundraising and more income came in from grants and donations. We also found out that we had been awarded a National Lottery Community Fund Award to start in 2023.

In 2022 we brought in £105,701 and spent £141,251. Resulting in an overspend of £35,550.

Our total assets at the end of 2022 were £75,355.

This note explains where our 2022 income came from, how we spent it and the net movement in funds and total assets.

2022 Income

In 2022 our income was £105,701, which was £21,681 higher than in 2021.

2022 income was less dependent on grants than 2021 (48% rather than 70%) and more income was raised from donations and other sources.

FINANCIALS - GRANT INCOME

Grant Income

All grants were restricted requiring the money to be spent on specific projects.

In 2022 we successfully applied for The National Lottery Community Fund for a large 3-year project commencing in 2023.

We did not receive Lottery funding in 2022 whereas in 2021 we received £47,00 from the Lottery.

We applied for many other grants and received £50,387 of funding, the largest sources being Kent Community Foundation £16,000, Garfield Weston £10,000, Queenborough Fisheries £5,000, The February Foundation £5,000 and Orchard Community Energy £5000. All the grants are included in the tables.

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FINANCIALS - UNRESTRICTED INCOME

Unrestricted Income

£53,653 of unrestricted funds were received in 2022, almost double the £26,050 received in 2021.

Among the larger donations, we received £15,000 from the John Swire Charitable Trust, a £5,000 anonymous donation and £5,000 from The Personal Service Group charity that closed.

Our other income rose from £12,887 to £21,979 in 2022.

The memberships scheme brought in the most income £5,900 followed by payments for student trainees £4,906, cabin sales were £4,191 and lunch sales were £2,498 and the Faversham Lottery raised £2,076.

FINANCIALS - EXPENDITURE

Expenditure

Total expenditure rose by 19% from £118,482 to £141,251.

The main reason for the increase was a £16,000 rise in repairs from £4,404 to £20,503, as we increased the kitchen size, re-fitted it and built a larger terrace with a ramp.

We also spent £8,100 on external fundraising in 2022 as we didn’t have the internal resources to do this ourselves. This was a new cost. A change was made to expense codes to clearly split out salaries (employed staff) from sessional workers (self-employed workers who invoice us). The combined total of staff and sessional costs in 2022 was £100,024, which was £2,337 higher than in 2021. This continued to be the highest-cost type.

FINANCIALS – OTHER EXPENDITURE & GRANTS NOT FULLY SPENT

Other Expenditure

There were many other costs involved in running the garden.

External training activities (Permaculture and Menopause sessions), supplies, garden supplies, groceries and provisions, office costs and subscriptions and DBS checks were some of the larger costs. The insurance contract was being re-negotiated so the costs are included in 2023.

Grants Not Fully Spent

At the end of 2022, the following grants were not fully spent. There are specific spending plans for the remaining Awards for All, Kent Community Foundation and Postcode Society Trust grants. The Garfield Weston, Orchard Community Energy and Swale Borough Council grants are all 12-month grants that were awarded in Winter 2022.

Donor Amount Notes
Awards for All £,2594 GFTM brochure and sessional costs
Garfield Weston £10,000 Core costs
Kent Community
Foundation		 £2,000 Counselling course
Orchard Community
Energy		 £5,000 Kitchen staff and core costs
Postcode SocietyTrust £500 Garden furniture
Swale Borough Council £1,937 Kitchen staff and GFTM staff
Total £22,031

FINANCIALS – NET MOVEMENT IN FUNDS AND BALANCE SHEET

Net Movement in Funds

Charities measure the movement of funds, the difference between money received and spent, during a reporting period. In 2022, we spent £35,550 more than we received as we had lower income and higher costs. In 2021 we spent £34,461 more than we received.

Balance Sheet

At the end of the year, the Abbey Physic Community Garden had £9,258 of fixed assets.

FINANCIALS – STATEMENT OF FINANCIAL ACTIVITIES & BALANCE SHEET

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account)
FOR THE YEAR ENDED 31 December 2022
Notes Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
INCOMING RESOURCES 2
Incomingresources fromgenerated funds:
VoluntaryIncome:
Grants 0 50,387 50,387 57,971
Donations 32,319 1,000 33,319 12,485
Membershipsubscriptions 5,900 0 5,900 4,962
Activities for GeneratingFunds:
Sales & events 4,191 0 4,191 5,185
Fundraisingevents 908 908 1,378
Grub Club Sales 2,499 2,499 0
Optivo 150 660 810 0
External Groups 168 168 1,319
Gift Aid Reclaimed 536 536 43
Trainees 4,906 4,906 0
Faversham Lottery 2,077 2,077 677
Investment Income: 0
Bank interest 0
Total Incoming Resources 53,653 52,047 105,701 84,020
RESOURCES EXPENDED 3
Costofgeneratingfunds:
Purchases and miscellaneous costs 2,650 0 2,650 7,153
Operationaland supportcosts 83,432 55,169 138,601 111,179
Governance costs 0 150
Total Expended Resources 86,083 55,169 141,251 118,482
NET MOVEMENT OF FUNDS 7 -32,429 -3,122 -35,550 -34,462
RECONCILIATION OF FUNDS
Total Funds Brought Forward 58,730 42,918 101,648 135,666
Fund Balance Carried Forward 26,301 39,796 66,098 101,204

FINANCIALS – NOTES TO THE FINANCIAL STATEMENTS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2022 1 Accounting Policies Basis of Preparation The financial statements have been prepared under the historical cost convention and are in accordance with Financial Reporting Standard for Smaller Entities (effective January 2007), the Companies Act 2006, and follow the recommendations in Accounting and Reporting by Charities: Statement of Recommended Practice (issued 2005). Quickbooks accounting software is used explain income and expenditure but it does not contain all the asset calculations. Grants and Voluntary Income All grants and voluntary income are accounted for gross when receivable. Resources Expended: Depreciation Assets acquired costing less than £2,500 are charged to revenue in the year of purchase: Assets exceeding this purchase price: Pavillion, New Cabin, New kitchen units and island are depreciated by 10% straight line Purchases and miscellaneous costs Purchases and miscellaneous costs includes the direct costs of the activities. Where such costs relate to more than function cost category, they have been split on an estimated basis as appropriate. This was prevoiusly named charitable expenditure. Unrestricted Funds Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds. Restricted Funds Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets criteria is charged to the fund.

FINANCIALS – NOTES TO THE FINANCIAL STATEMENTS CONTINUED

NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS
**2 ** Incoming Resources Unrestricted Restricted Total Total
2022 2022 2022 2021
Grants Received: £ £ £
BigLottery 0 37871
Awardsforall 9,200
KCCmembers grant 25.02.22 1,500 1,500 900
Swale Borough Council 8.4.22 250 250 5,000
19.4.22 200 200
SBCEastern Area Committee 23.12.22 1,937 1,937 0
Faversham Town Council 0 5,000
Queenborough Fisheries 30.3.22 5,000 5,000
Kent CommunityFoundation 26.4.22 5,000 5,000
14.11.22 5,000 5,000
28.11.22 6,000 6,000
South East Water 11.5.22 2,000 2,000
Albert Hunt 13.5.22 2,000 2,000
The Cole Trust 25.11.22 1,000 1,000
The FebruaryFoundation 31.8.22 5,000 5,000
Postcode SocietyTrust 1.12.22 500 500
Garfield Weston 23.12.22 10,000 10,000
Orchard CommunityEnergy 23.12.22 5,000 5,000
- 50,387 50,387 57,971
Donations: Donations: Donations:
Anonymous 28.4.22 5,000 5,000
Anonymous 2.9.22 1,000 1,000
Whelan Legacy 1,442 1,442
JohnSwire1989 CharitableT 29.4.22 5,000 5,000 5,000
JohnSwire1989 CharitableT 15.12.22 10,000 10,000
Inner Wheel 24.5.22 1,000 1,000
PersonalService Group 2.8.22 2,000 2,000
PersonalServiceGroup 20.12.22 3,000 3,000
Organisation / Corporate Donations<£1000 3,434 3,434 1,118
Personal Donations<£1000 1,443 1,443 6,367
32,319 1,000 33,319 12,485
Membership Subscriptions: 5,900 5,900 4,962
Sales: 4,191 4,191 5,185
Grub Club: 2,499 2,499 0
Trainees 4,906 4,906 0
Optivo 150 660 810 0
Faversham Lottery 2,077 2,077 677
Fundraising Events 908 908 1,378

External Groups		 168 168 1,319
Gift Aid Reclaimed 536 536 43
21,335 660 21,995 13,564
Total Incoming 53,653 52,047 105,701 84,020

FINANCIALS – NOTES TO THE FINANCIAL STATEMENTS CONTINUED

**3 ** Resources Expended Resources Expended Resources Expended Unrestricted Restricted Total Total
2022 2022 2022 2021
£ £ £
Purchases and miscellaneous costs:
Garden supplies 911 - 911 4,853
Grub Club Ingredients - -
Groceries/Provisions 866 866 1,704
Craft tools/Equipment 874 874 596
Hampton Court -
2,650 0 2,650 7,153
Operational and support costs:
Advertising 27 27
Accounts/Auditing -
BankCharges 145 145 137
Bees,Beehives and Chickens 183 183 53
Computercosts 831 831 301
DBS checks 560 560
External Fundraising 8,100 8,100
External TrainigActivityProviders 1,660 1,660
Insurance - 1,570
Governance / Subscriptions 1,387 1,387 413
Office supplies & admin - 510
Other -
Printingand Stationery 912 450 1,362 46
Professional Services 100 100 1,035
Rent 50 50
Repairs,renewals&maintenance 7,018 13,485 20,503 4,404
Salaries/NI 51,231 34,306 85,537 95,132
Sesional Workers 9719 4768 14487 2555

Supplies		 ,
1,183		 ,
500		 ,
1,683		 ,
1,907
Telephone / Internet 820 820 1,015
Training 54 54 1,317
Travel/Parking 20 20 27
Utilities 1,091 1,091 757
Website re-design - -
83,432 55,169 138,601 111,179
Governance costs:
Companies House 150
No employee received emoluments of more than £50,000.
**4 ** Directors of the Charity Directors of the Charity Directors of the Charity
No member of the Board of Directors received anyremuneration duringtheperiod.
Reimbursement ofexpenses to theDirectorswaszero.
The charityhasTrusteeIndemnityInsurance (effectivefrom 1stNovember 2014).
**5 ** Taxation
The charityis exempt fromCorporation Taxon its charitable activities.
ABBEY PHYSIC COMMUNITY GARDEN
NOTES TO THE FINANCIAL STATEMENTS (cont.)
FOR THE YEAR ENDED 31 December 2022
**6 ** Tangible Fixed Assets
2022 2021 Purchase
Price
£ £
Pavilion Purchased 2009 10% straight line 0
NewCabin Purchased 2017 10% straight line 5,000 6,000 10,000
New units&Island Purchased 2019 10% straight line 1,697 1,886 2,876
Men's Shed Purchased 2017 10% straight line 2,561 2,845 3,518
9,258 10,731 16,394
**7 ** Analysis of Net Assets between Funds
2022 2021
Total Total
£ £
RestrictedFunds 39,796 39,796 42,918
UnrestrictedFunds 26,301 26,301 58,730
66,097 101,648
Apositive balancingadjustment of £443.79 was added to the 2021 restricted funds total

FINANCIALS – NOTES TO THE FINANCIAL STATEMENTS CONTINUED

**3 ** Resources Expended Resources Expended Resources Expended Unrestricted Restricted Total Total
2022 2022 2022 2021
£ £ £
Purchases and miscellaneous costs:
Garden supplies 911 - 911 4,853
Grub Club Ingredients - -
Groceries/Provisions 866 866 1,704
Craft tools/Equipment 874 874 596
Hampton Court -
2,650 0 2,650 7,153
Operational and support costs:
Advertising 27 27
Accounts/Auditing -
BankCharges 145 145 137
Bees,Beehives and Chickens 183 183 53
Computercosts 831 831 301
DBS checks 560 560
External Fundraising 8,100 8,100
External TrainigActivityProviders 1,660 1,660
Insurance - 1,570
Governance / Subscriptions 1,387 1,387 413
Office supplies & admin - 510
Other -
Printingand Stationery 912 450 1,362 46
Professional Services 100 100 1,035
Rent 50 50
Repairs,renewals&maintenance 7,018 13,485 20,503 4,404
Salaries/NI 51,231 34,306 85,537 95,132
Sesional Workers 9719 4768 14487 2555

Supplies		 ,
1,183		 ,
500		 ,
1,683		 ,
1,907
Telephone / Internet 820 820 1,015
Training 54 54 1,317
Travel/Parking 20 20 27
Utilities 1,091 1,091 757
Website re-design - -
83,432 55,169 138,601 111,179
Governance costs:
Companies House 150
No employee received emoluments of more than £50,000.
**4 ** Directors of the Charity Directors of the Charity Directors of the Charity
No member of the Board of Directors received anyremuneration duringtheperiod.
Reimbursement ofexpenses to theDirectorswaszero.
The charityhasTrusteeIndemnityInsurance (effectivefrom 1stNovember 2014).
**5 ** Taxation
The charityis exempt fromCorporation Taxon its charitable activities.
ABBEY PHYSIC COMMUNITY GARDEN
NOTES TO THE FINANCIAL STATEMENTS (cont.)
FOR THE YEAR ENDED 31 December 2022
**6 ** Tangible Fixed Assets
2022 2021 Purchase
Price
£ £
Pavilion Purchased 2009 10% straight line 0
NewCabin Purchased 2017 10% straight line 5,000 6,000 10,000
New units&Island Purchased 2019 10% straight line 1,697 1,886 2,876
Men's Shed Purchased 2017 10% straight line 2,561 2,845 3,518
9,258 10,731 16,394
**7 ** Analysis of Net Assets between Funds
2022 2021
Total Total
£ £
RestrictedFunds 39,796 39,796 42,918
UnrestrictedFunds 26,301 26,301 58,730
66,097 101,648
Apositive balancingadjustment of £443.79 was added to the 2021 restricted funds total

FINANCIALS – NOTES TO THE FINANCIAL STATEMENTS CONTINUED

**8 ** Incorporation Incorporation Incorporation
The Abbey Physic Community Garden is a company limited by guarantee, without a share capital,
incorporated on30November 2006.
It tookover the activitiesin the gardenon 1 December 2006.
In the eventof the company beingwound up,members guaranteeto pay £1each towardsthe
Garden's debts.
NOTES TO THE FINANCIAL STATEMENTS (cont.)
SCHEDULEOFONGOING GRANTS
RestrictedGrantsCarried forward to 2023
Grant Name Amount £
Awardsfor All 2,594
GarfieldWeston 10,000
KCF 2,000
Orchard CommunityEnerg 5,000
Postcode SocietyTrust 500
SwaleBoroughCouncil Ea 1,937
Total 22,031

THANK YOU!

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20XX
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A big thank you to the following supporters who have
helped make 2022 such a success for the garden
Our landlords: The Old Grammar School Charity
Our funders:
• Albert Hunt
• Garfield Weston
• Kent Community Foundation
• Kent County Council Member grants
• Orchard Community Energy
• Postcode Society Trust
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• Queenborough Fisheries
• South East Water
• Swale Borough Council
• The Cole Trust
• The February Foundation
And of course, a massive thank you to all the
Garden’s amazing volunteers who have run groups,
welcomed visitors, made cups of tea and helped with
building projects. You make the garden the
wonderfully welcoming place it is!
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