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← Abbey Physic Community Garden

2023-12-31-accounts

Abbey Physic Community Garden

Annual Report and Financial Statement Year ending 2023 Charity Registration Number: 1119456 Company Number: 06015188 Abbey Place, Faversham, Kent, ME13 7BG Tel 01795 539915 communitygarden@abbeyphysic.org Website: www.abbeyphysiccommunitygarden.org Facebook: https://www.facebook.com/AbbeyPhysic

1

Message from our Chair of Trustees

It is a privilege to be Chair of Trustees for such an excellent and appreciated charity, with a committed board of trustees, staff, volunteers and members, all with endless energy and ideas for pushing the garden forwards, keeping it evolving to meet the needs of our community.

This year has seen new staff roles established as the garden continues to develop a wide range of activities for and with our members, balancing activity with also providing a space for refuge. From this report, you can see the impact that the charity has achieved, and I want to say a big thank you to everyone, including our funders, for helping this all happen and protecting this magical place.

I also take this opportunity to remember friends we have lost this past year – people we have been very grateful for knowing, even if only for a short time in our lives, you have made it richer.

I hope you enjoy this report and seeing all the achievements of our community over the past year.

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About Us

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

Our aims are:

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. 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.

3

About Us

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Current Aims of the Charity 2023-2024

Direction of the charity is to:

Impacts for users of the charity:

5

Activities

The charity provides a wide range of activities that are both practical and therapeutic, usually both at the same time and these include:

The garden also serves as a hub for community events, e.g. regular NHS Health Checks

Please see https://www.abbeyphysic.org/activities/ for more details of activities

How we look after the environment and our resources in our garden

The Abbey Physic Community Garden met the international standards for the Green Flag Award in the following areas:

We are

For me, this site gets green all the way! A perfect gem of a site that is welcoming with a wonderful calm feeling throughout. Staff and volunteers are friendly and knowledgeable. A real asset for the local community and one I will visit again, hopefully in better weather!

Green Flag Mystery shopper Judge 2023

7

Developments in 2023

For our new lottery funding plan, we have increased our management and administrative staffing hours to deliver the agreed plan.

Building on our successful model from our Gardening for the Mind course, we developed three further 6-week courses:

Establishing the cabin into a meeting hub where volunteers serve teas and coffees and an increasing number of cakes

Love Lunches – a pay it forward scheme – there is an option for people to discretely buy a lunch for another member

Lunch is now offered 5 days a week – with great support from volunteers and members, gaining and sharing skills

The Men’s Shed – expanding this service so women can also learn new skills, whilst maintaining the shed as a space where men can talk to each other

Walking for the Mind – introduced a monthly walking group to appreciate our community and an opportunity to admire some different plants on our way

Increasing partnership working, e.g. developing new referral pathways for GPs and social prescribers

Changing our membership database to a new CRM system

8

AFBFI" PH)"ST IIRBF). PNyqTe CohtMtINtrY G•RDE Mindful Kitchen Gardening for the Mind 6 Week Course - Wednesdays 9.30- 11 6 Week Course Thursdays 10.30- IZ.30 arnle•tiA¥ . Ptklrtsh ity¢d*ntsfmm krtchenpfdo . MakÈandeatddwWtty rneaisu5tnBthEsen5e5 PfaLtolactiwtie$4tyTrB RdaXandhi￿fun neth¥tipsfor5upportsriE heahh4ndxtll berni ARBF I" PHI"4TC CoM24111hTfTfJ4%tyBN CoMMUP4Trr GAXMX Community Kitchen Training Hands on Gardening 6 Week Course Tuesdays 10 - 12.30 6 Week Course - Thursdays io- 12.30 andsalety 4ndic(hniquES . lunandmakerwwfriwts . Cai(tgAtdertin£tMperIerfel•￿r t￿Ul1h￿ awaid4¥inNin¥Karden soTringfocdITra￿nzbj rrf795S)W5

Our Community Kitchen & Café

Volunteering offers the opportunity to gain training experience, skills and confidence in a supportive environment with less pressure. Members can train and support each other.

We have

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Our Community Kitchen

We have refined the delivery of our community cooking sessions to reach more people, offer more choice, and serve lunch 5 days a week. In 2023:

11

Gardening & Growing

12

A Productive Year for Faversham Men’s Shed

Held an open Products sold at 19 regular shed day for Mental Faversham members Health Tourism shop Awareness week Supported Products made Faversham for Diversity UKMSA member Library House Radio Kent Working with Red Zebra interviews Ian other charities referrals Shed Project Lead Monthly coffee Open to all mornings sessions

13

Working in Partnership for our Community

This year we have collaborated with over 23 groups & organisations including:

Faversham Community Network Group (consisting of 55 organisations); Kent Permaculture; Age UK; New Leaf Support (domestic abuse charity); Faversham Umbrella; Kent County Council Enablement Team; Red Zebra (social prescribing); Newton Place Medical Practice; Faversham Medical Centre; Porchlight; West Faversham Community Centre; Ground Force (Men’s Shed); Keep Talking Services; Faversham Foodbank; Abbey Street Association; Queen Elizabeth’s Grammar School; The Abbey School; Meadowfield School; Canterbury Christ Church University; Catching Lives (homeless charity); Bemix (supporting people with learning difficulties and/or autism); Canterbury Art College; NHS Health Check Team; Debt Advisors; Faversham Council; Swale Borough Council

14

Continual evaluating with our members is important to us

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Monitoring,
Theory of Learning &
Change Evaluation
methods.
7-item scale
Member APCG quick
WEMWBS is
meetings 5 days questionnaire 3
used for our 6-
a week 3x yearly x yearly
week courses
Course
Focus groups evaluations and Case studies
self-reflections
Independent
evaluation
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15

Impact: Quotes from Members Hearing other people’s A safe stories helped engender haven…encouraged a a feeling that one isn’t degree of openness in alone….there were me and that one need enough similarities which not live in fear of helped instigate and prejudice and promote a feeling of ignorance hopefulness When we focus on listening, touching, Spending more time in tasting, we feel a the garden, in the connect to nature – light…has helped me how it is beneficial to At the garden, it’s relax and feel in control not just flowers mind and body that grow but people too

16

Impact: An Extract from One Member’s Journey:

Many of the hundreds of days I’ve spent at the Abbey Physic Community Garden stand out in my memory. My first day there was bright and sunny, I was greeted almost immediately upon entering, introduced to Suzanne, and shown around. The cucamelons were out in the old raised beds, I tried one – not my thing but not bad. I had a cup of tea with two men who were both called Stuart, though they spelled it differently. One of them asked me a bit about myself, and reassured me that it was ok to have been having a bit of a tough time lately, and would I like to come back soon?

I remember a day early on when one of the volunteers broke something by accident, a glazed pot on display for sale, I think. I immediately felt anxious, wanting to fix it, or run away, or not get in trouble. However, Suzanne’s garden-filling laugh soon broke the tension: it was just a thing, things get broken sometimes. We felt better……

We had a tradition of making slide shows of all the pictures of things that had gone on in the Garden at the end of each year, and we were always surprised to be reminded of just how much we’d all done together. It feels the same for me now, looking back on my time at the Garden and the countless ways that I grew without even noticing it, thanks to all the experiences I had and people that I met….

Thank you, to everyone who helps to grow the Garden.

17

Impact:

An extract from another member’s story that was provided to support our King’s Award for Volunteering Nomination (result due end of 2024)

‘My experience at the APCG was extremely transformative by changing me from a shy, unconfident individual to somebody who was empowered to move on and find meaningful employment. I arrived in 2021, referred by a friend after a long stay in a psychiatric hospital. Initially the APCG was a soothing environment where I was not expected to meet lots of new people or get involved with activities, instead I was able to quietly garden with the friend who brought me. When I was ready, and had gained in some confidence, I took the step to volunteer to take part in an APCG community outreach project and began to make new friends and gain new skills…..The support, friendship, and skills I gained during this time enabled me to apply for and secure a job in a field of genuine personal interest to me – something I could never have imagined when I first arrived at the garden.

The volunteer community at the APCG is special because of the diversity of the backgrounds and lives of its members. People of all ages, and social and economic circumstances come together as friends, sharing their lived experiences, talking openly about mental and physical health over a cup of tea.

The volunteers at the APCG are special not simply because they give up so much time and effort, but because they are integral in creating the unique culture and atmosphere found here. It is a special place where everyone feels welcome and able to talk openly about whatever circumstances may have brought them there. The garden is a place that is affirming and encouraging, empowering and equitable, and all volunteers and members are very proud and protective of this.’

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2023 in Numbers

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1,867 additional
external people from Approx. 2,000
Over 400 members
other groups using visitors
the garden
35 regular
Approx. 150
18 different activities volunteers -
individual members
run throughout the equivalent to
participating on a
year approx. £55,000 a
monthly basis
year in kind
357 individual
activity sessions – 8 weekend
20 weekly meeting
with approx. 240 Permaculture
of Ukrainian families
participants across sessions
the year
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19

Staffing for Year 2023

Thank you to all our staff for their commitment in keeping the garden welcoming and well run. We have 8 members of staff, full- and part-time.

We had significant staff changes this year:

We welcomed Suzanne Campbell back to work and the enthusiasm she brings

We sadly said goodbye to Tom Jewell, our Assistant Garden Manager, who is taking all his excellent skills off into his new chosen profession – all our best wishes

Louise Gray joined as our new Assistant Garden Manager

Millie van der Byl Williams joined as Finance, Administration and IT Lead Jacqueline Hunt – Community Connector Alex Leitch – Community Kitchen Project Lead Karen Franczak – Community Kitchen Project Lead Ian Hardie – Men’s Shed Project Lead Paul Muddle – Horticulture Trainer

20

Organisation & Governance

Abbey Physic Community Garden, Abbey Place, Faversham, ME13 7BG

21

Organisation & Governance

Elected trustees during 2023:

▪ Helen Carr (Chair) appointed Sept 2020 and Chair Sept 2021 ▪ Lucia Dello-Iolo (Treasurer) appointed June 2018 and Treasurer July 2018 ▪ Sarah Porter (Secretary) appointed Sept 2021

▪ Hannah Temple appointed June 2018 resigned Sept 2023 ▪ Gulliver Immink appointed Sept 2016 (died 18 April 2024) ▪ Tamarin Ward appointed Sept 2020 resigned Jan 2023 ▪ Jane Arnott appointed Sept 2021 resigned Sept 2023 ▪ Polly Radcliffe appointed Sept 2023 resigned Dec 2023 ▪ Imogen Tinkler appointed Sept 2023 ▪ Andrew Ireland appointed Sept 2023

The Trustees met at least monthly during the year.

In our planning of the charity’s activities, we have paid due regard to Charity Commission’s guidance on public benefit, and on the standards expected of trustees.

Independent financial examiner for this set of accounts - Louise Shaw, with Philip Wyard as coopted treasurer and Lucia Dello-Iolo as treasurer.

22

Hi hli hts of 2023 g g

Month Events
Jan 62 Canterbury Art College students visited, Men’s Shed busy making bug hotels,gardeners still harvesting carrots
Feb Excitingly 3 Years’ funding began from Reaching Communities (The National Lottery Community Fund) so lots of planning
around staffing for long-term sustainability and community partnerships; started Love Lunches - a pay it forward scheme
providing free lunches for those in need
Mar Planting in the greenhouse, a composting session with Heart & Soil Community, monthly debt advice support, a pilot course
started for Cookery for the Mind, two new Occupational Therapy students began a 12-weekplacement
Apr Staff attended training ‘Counselling for Non-Counsellors’, reconnected with Faversham Foodbank, started to provide
foodbank vouchers, Power network team volunteering day
May Breaditation class (sourdough bread making), mental health awareness week – the Charity organised a Chatty Bench in the
town centre, start of our summer BBQs
Jun Opened our doors as part of Faversham Open Gardens, started Walking for the Mind (with each session followed by a free
meal) in partnership with Age UK, held a community storytelling session by Faversham Inklings, Permaculture sessions
including Forest Gardening & Foraging
Jul Awarded the Green Flag Community Award, St. Mary’s Primary School visited, 38 people attended a Faversham & Villages
Refugee Solidarity Group event at thegarden
Aug Wine’d Down evening event as part of Open Faversham, Tom Jewell’s(Assistant Garden Manager) leaving event
Sept Faversham in Bloom awards held at thegarden, embracing life by facing death community event at thegarden
Oct East Kent Permaculture gathering, new partnership with New Leaf domestic abuse support group, Maidstone Art Society
visited, participated in Faversham Tree Week, startedpilot of 6-week Hands on Gardening course
Nov Nominated for the King’s Award for Volunteering, new coffee machine and tables from New Leaf, coffee morning for men’s
mental health
Dec Community wreath making sessions, hosted Natural England’s Christmas staff day, evening community Christmas carols
and end ofyear celebrations
23

r* 24

INVI 25

Our Financial Report Qi Q? Q3 28

Summary

29

STATEMENT OF FINANCIAL ACTIVITIES(Incorporating an Income and Expenditure Account)
FOR THE YEAR ENDED 31 December 2023
Notes Unrestricted Restricted Total Total
Funds Funds 2023 2022
£ £ £ £
INCOMING RESOURCES 2
Incomingresources fromgenerated funds:
VoluntaryIncome:
Grants 0 123,211 123,211 50,387
Donations 33,551 1,000 34,551 33,319
Membershipsubscriptions 6,515 0 6,515 5,900
Activities for GeneratingFunds:
Sales & events 6,203 0 6,203 4,191
Fundraisingevents 1,905 0 1,905 908
CommunityKitchen 7,430 0 7,430 2,499
Optivo 0 0 0 810
External Groups 0 0 168
Gift Aid Reclaimed 246 0 246 536
Trainees 1,853 0 1,853 4,906
Faversham Lottery 1,870 0 1,870 2,077
Investment Income:
Bank interest 0
Total Incoming Resources 59,572 124,211 183,783 105,700
RESOURCES EXPENDED 3
Cost ofgeneratingfunds:
Purchases and miscellaneous costs 4,321 0 4,321 2,650
Operational and support costs 22,233 111,892 134,125 138,601
Governance costs 0 0
Total Expended Resources 26,554 111,892 138,446 141,252
NET MOVEMENT OF FUNDS 7 33,018 12,319 45,337 -35,551
RECONCILIATION OF FUNDS
Total Funds Brought Forward 26,301 39,796 66,097 101,648
Fund Balance Carried Forward 59,319 52,115 111,434 66,097

2023 - Income

Grant Income:

All Grants were restricted requiring the money to be spent on specific projects. Grant income was mostly from the National Lottery 3-year grant, however amongst the other grants there were significant grants from Kent Community Foundation, (£16k), Garfield Weston (£10k), Queensborough Fisheries, The February Foundation and Orchard Community Energy, (all three at £5k).

Donations:

Membership Subscriptions:

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STATEMENT OF FINANCIAL ACTIVITIES(Incorporating an Income and Expenditure Account)
FOR THE YEAR ENDED 31 December 2023
Notes Unrestricted Restricted Total Total
Funds Funds 2023 2022
£ £ £ £
INCOMING RESOURCES 2
Incomingresources fromgenerated funds:
VoluntaryIncome:
Grants 0 123,211 123,211 50,387
Donations 33,551 1,000 34,551 33,319
Membershipsubscriptions 6,515 0 6,515 5,900
Activities for GeneratingFunds:
Sales & events 6,203 0 6,203 4,191
Fundraisingevents 1,905 0 1,905 908
CommunityKitchen 7,430 0 7,430 2,499
Optivo 0 0 0 810
External Groups 0 0 168
Gift Aid Reclaimed 246 0 246 536
Trainees 1,853 0 1,853 4,906
Faversham Lottery 1,870 0 1,870 2,077
Investment Income:
Bank interest 0
Total Incoming Resources 59,572 124,211 183,783 105,700
RESOURCES EXPENDED 3
Cost ofgeneratingfunds:
Purchases and miscellaneous costs 4,321 0 4,321 2,650
Operational and support costs 22,233 111,892 134,125 138,601
Governance costs 0 0
Total Expended Resources 26,554 111,892 138,446 141,252
NET MOVEMENT OF FUNDS 7 33,018 12,319 45,337 -35,551
RECONCILIATION OF FUNDS
Total Funds Brought Forward 26,301 39,796 66,097 101,648
Fund Balance Carried Forward 59,319 52,115 111,434 66,097

2023 - Expenditure

This was due to these specific reasons:

31

2023 – Net Movement in Funds

Charities measure the movement of funds, the difference between money received and spent, during a reporting period.

32

BALANCE SHEET
FOR THE YEAR ENDED 31 December 2023
Notes 2023 2022
£ £
FIXED ASSETS
New Cabin 4,000 5,000
New sink & Island units 1,410 1,697
Men's Shed 2,209 2,561
CURRENT ASSETS
Debtors
Bank deposits 110,571 65,537
Cash in hand 24 542
Paypal 766 365
Localgiving 151 -348
Stripe -38
Net Current Assets 111,474 66,097
NET ASSETS
Represented by:
Fixed Assets 7,619 9,258
Restricted Funds 52,115 39,796
Unrestricted Funds 59,319 26,301
Retained earnings
Total Funds 119,052 75,355
For theyear ending31 December 2023 the companywas entitled to exemption from audit under
Section 477 of the Companies Act 2006 relatingto small companies.
The members have not required the companyto obtain an audit in accordance with Section 476
of the Companies Act 2006
The directors acknowledge their responsibilities for complyingwith the requirements of the Act with
respect to accountingrecords and thepreparation of accounts.
These accounts have beenprepared in accordance with theprovisions applicable to companies
subject to the small companies’ regime.
The accounts have beenprepared in accordance with IAS / IFRS.
INDEPENDENT EXAMINATION
I can confirm that the financial statementsgive a true and fair view of the state of the charity's
affairs as at 31st December 2022.

2023 – The Balance Sheet

At the end of the year, the Abbey Physic Community Garden had £7.6k of fixed assets.

33

2023 – Notes to The Accounts

NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2023
1 Accounting Policies
Basis of Preparation
The financial statements have beenprepared under the historical cost convention and are in
accordance with Financial ReportingStandard for Smaller Entities(effective January2007),
the Companies Act 2006,and follow the recommendations in Accountingand Reportingby
Charities: Statement of Recommended Practice(issued 2005).
Quickbooks accountingsoftware is used explain income and expenditure but it does not contain all the asset calculations.
Grants and Voluntary Income
Allgrants and voluntaryincome are accounted forgross when receivable.
Resources Expended:
Depreciation
Assets acquired costingless than £2,500 are charged to revenue in theyear ofpurchase:
Assets exceedingthispurchaseprice: Pavillion,New Cabin,New kitchen units and island are depreciated by10% 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,theyhave been split on an estimated basis as appropriate.
This wasprevoiuslynamed charitable expenditure.
Unrestricted Funds
Unrestricted funds are donations and other incomingresources receivable orgenerated for the
objects of the charitywithout further specifiedpurpose and are available asgeneral funds.
Restricted Funds
Restricted funds are to be used for specificpurposes as laid down bythe donor. Expenditure
which meets criteria is charged to the fund.

34

NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS
2 Incoming Resources Unrestrict **ed ** Restricted Total Total
20 23 2023 2023 2022
Grants Received: £ £ £
BigLottery 10.2.23 24,125.00
24,125
05/05/2023 24,125.00
24,125
04/08/2023 24,125.00
24,125
10/11/2023 24,125.00
24,125
KCC membersgrant 0 1,500
Swale Borough Council 3,760.96
3,761		 450
SBC Eastern Area Committee 0 1,937
Faversham Town Council 12/07/2023 500.00
500
15/09/2023 5,000.00
5,000
13/12/2023 450 450
Benstead Trust 23/03/2023 2,000.00
2,000
Colyer Fergusson 01/05/2023 5,000.00
5,000
HenrySmith 26/06/2023 10,000.00
10,000
Queenborough Fisheries 5,000
Kent CommunityFoundation 16,000
South East Water 2,000
Albert Hunt 2,000
The Cole Trust 1,000
The FebruaryFoundation 5,000
Postcode SocietyTrust 500
Garfield Weston 10,000
Orchard CommunityEnergy 5,000
- 123,211 123,211 50,387
Donations:
Anonymous 5,000
Anonymous 1,000
Whelan Legacy 1,442
John Swire 1989 Charitable Trust 5,000
John Swire 1989 Charitable Trust 10,000
Inner Wheel 1,000
Personal Service Group 2,000
Personal Service Group 3,000
Organisation / Corporate Donations<£1000 1497. 0~~9~~ 1497.09 3,434
Personal Donations <£1000 6,054. 22 6,054.22 1,443
Centrica(British Gas) 2,00 0 2,000
HenryOldfield Trust 20,000. 00 20,000.00
Colin Sharpe 4,000. 00 1,000 5,000.00
33,55 1 1,000 34,551 33,319
Membership Subscriptions: 651 5 6,515 5,900
Sales: 4,191
Refreshments donations 5617.7 8 5617.78
Garden & Mens shed sales 584 .8 584.8
Community Kitchen 7,43 0 7,430 2,499
Trainees: 1,85 3 1,853 4,906
Optivo: 810
Faversham Lottery: 187 0 1870 2,077
Fdii Et 1904 5 19045 908
unrasng vens:
External Groups:		 . . 168
Gift Aid Reclaimed: 24 6 246 536
26,02 1 - 26,021 21,995
Total Incoming 59,5 72 124,211 183,783 105,700

2023 – Notes to The Accounts

NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2023
3 Resources Expended **Unrestricted ** Restricted Total Total
2023 2023 2023 2022
£ £ £
Purchases and miscellaneous costs:
Garden supplies 2,224.11
-		 2,224.11
911
Grub Club Ingredients - -
Groceries/Provisions 2,097.07 2,097.07
866
Craft tools/Equipment 874
4,321 0 4,321 2,650
Operational and support costs:
Advertising 1,654.60 1,655 27
Accounts/Auditing -
Bank Charges 337.92 338 145
Bees,Beehives and Chickens - 183
Computer costs 914.69 915 831
DBS checks 92.16 92 560
External Fundraising - 8,100
External TrainigActivityProviders 106.80 107 1,660
Insurance 1,710.22 1,710
Governance / Subscriptions 48.00 48 1,387
Office supplies 1,052.82 1,053
Other -
Printingand Stationery 1,183.71 1,184 1,362
Professional Services 1,059.00 1,059 100
Rent 178.29 178 50
Repairs,renewals & maintenance 4,444.50 4,445 20,503
Salaries /NI 96,931.60
96,932		 85,537
Sesional Workers 14,960.55
14,961		 14,487
Supplies 2,689.71 2,690 1,683
Telephone / Internet 717.94 718 820
Training 2,012.00 2,012 54
Travel/Parking 60.15 60 20
Utilities 1,300.72 1,301 1,091
Website costs 1,929.00 1,929 -
Gardenparty costs 653.21 653
Raising funds 87.49 87
22,233 111,892 134,125 138,601
Governance costs:
Companies House
~~35~~
No employee received emoluments of more than £50,000.

2023 – Notes to The Accounts

4 Directors of the Charity
No member of the Board of Directors received anyremuneration duringtheperiod.
Reimbursement of expenses to the Directors was zero.
The charityhas Trustee IndemnityInsurance(effective from 1st November 2014).
5 Taxation
The charityis exempt from Corporation Tax on its charitable activities.
6 Tangible Fixed Assets
2023 2022 Purchase
Price
£ £
Pavilion Purchased 2009 10% straight line 0
New Cabin Purchased 2017 10% straight line 4,000 5,000 10,000
New units & Island Purchased 2019 10% straight line 1,410 1697.4 2,876
Men's Shed Purchased 2017 10% straight line 2208.7 2560.5 3,518
7,619 9,258 16,394
7 Analysis of Net Assets between Funds
2023 2022
Total Total
£ £
Restricted Funds 52,115
39,796
59,319
26,301
Unrestricted Funds
111,434 66,097
Apositive balancingadjustment of £443.79 was added to the 2021 restricted funds total
8 Incorporation
The AbbeyPhysic CommunityGarden is a companylimited by guarantee,without a share capital,
incorporated on 30 November 2006.
It took over the activities in thegarden on 1 December 2006.
In the event of the companybeingwound up,membersguarantee topay£1 each towards the
Garden's debts.

36

2023 – Notes to The Accounts

SCHEDULE OF ONGOING GRANTS SCHEDULE OF ONGOING GRANTS
Restricted Grants Carried forward to 2023
Bal b/f Grant Name Grant Receipts in 2023 2023 Restricted exp. bal c/f
31/12/2022 31/12/2023
2,594 Awards for all(Gardeningfor the mind) 0 2,594 0
10,000 Garfield Weston 0 10,000 0
2,000 KCF(Kent CommunityFund) 0 2,000 0
5,000 Orchard CommunityEnergy 0 5,000 0
500 Postcode societyTrust 0 500 0
1,937 Swale Borough council(eastern area) 0 1,937 0
0 BigLottery 96,500 91,379 5,121
0 Swale Borough Council(winter Cold) 3,760 3,760 0
0 Centrica 2,000 2,000 0
0 Faversham Town Council 5,000 0 5,000
0 HenryOldfield Trust 20,000 0 20,000
0 Benstead Trust(incl. Colin Sharp) 7,050 3,000 4,050
0 Colyer Ferguson 5,000 3,333 1,667
0 HenrySmith 10,000 5,831 4,169
22,031 0 149,310 131,334 40,007

37

We are incredibly thankful for all the support we receive from all our donors, sponsors, volunteers, members, staff and the community – helping us to support people when they need us

.

We would also like to say an extra special thanks to the following:

Our landlords – The Old Grammar School Charity Faversham

Key Funders - Reaching Communities England – The National Lottery Community Fund; The Swire Charitable Trust; Bensted’s Charity; Centrica; Colyer-Fergusson Charitable Trust; Faversham Town Council; Henry Smith Charity County Grants; Henry Oldfield Trust; and Swale Borough Council

Many thanks to Lucia Dello-Iolo (Treasurer for 2023), Philip Wyard (co-opted Trustee and Treasurer nomination for this coming year 2024) and Louise Shaw for preparing and examining the accounts.

On behalf of the trustees,

Helen Carr, August 2024

38

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account)

FOR THE YEAR ENDED 31 December 2023

Notes Unrestricted Restricted
Funds Funds
£ £
INCOMING RESOURCES 2
Incoming resources from generated funds:
Voluntary Income:
Grants 0 123,211
Donations 33,551 1,000
Membership subscriptions 6,515 0
Activities for Generating Funds:
Sales & events 6,203 0
Fundraising events 1,905 0
Community Kitchen 7,430 0
Optivo 0 0
External Groups 40
Gift Aid Reclaimed 246 0
Trainees 1,853 0
Faversham Lottery 1,870 0
Investment Income:
Bank interest
Total Incoming Resources 59,612 124,211
RESOURCES EXPENDED 3
Cost of generating funds:
Purchases and miscellaneous costs 4,321 0
Operational and support costs 22,233 111,892
Governance costs 0
Total Expended Resources 26,554 111,892
NET MOVEMENT OF FUNDS 7 33,058 12,319
RECONCILIATION OF FUNDS
Total Funds Brought Forward 26,301 39,796
Fund Balance Carried Forward 59,359 52,115
Total Total
2023 2022
£ £
123,211 50,387
34,551 33,319
6,515 5,900
6,203 4,191
1,905 908
7,430 2,499
0 810
40 168
246 536
1,853 4,906
1,870 2,077
0
183,823 105,700
4,321 2,650
134,125 138,601
0
138,446 141,252
45,377 -35,551
66,097 101,648
111,474 66,097

183823

BALANCE SHEET FOR THE YEAR ENDED 31 December 2022

Notes 2023 2022
£ £
FIXED ASSETS
Tangible assets Old Cabin 6 0 0
New Cabin 4,000 5,000
New sink & Island units 1,410 1,697
Men's Shed 2,209 2,561
CURRENT ASSETS
Debtors
Bank deposits 110,571 65,537
Cash in hand 24 542
Paypal 766 365
Local giving 151 -348
Stripe -38
Net Current Assets 111,474 66,097
NET ASSETS
Represented by:
Fixed Assets 7,619 9,258
Restricted Funds 52,115 39,796
Unrestricted Funds 59,359 26,301
Retained earnings
Total Funds 119,092 75,355

For the year ending 31 December 2023 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with Section 476 of the Companies Act 2006

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 accounts have been prepared in accordance with IAS / IFRS.

INDEPENDENT EXAMINATION

I can confirm that the financial statements give a true and fair view of the state of the charity's affairs as at 31st December 2022.

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.

NOTES TO THE FINANCIAL STATEMENTS

2 Incoming Resources Grants Received:

Incoming Resources
Grants Received:
Big Lottery
10.2.23
05/05/2023
04/08/2023
10/11/2023
KCC members grant
Swale Borough Council
SBC Eastern Area Committee
Faversham Town Council
12/07/2023
15/09/2023
13/12/2023
Benstead Trust
23/03/2023
Colyer Fergusson
01/05/2023
Henry Smith
26/06/2023
Queenborough Fisheries
Kent Community Foundation
South East Water
Albert Hunt
The Cole Trust
The February Foundation
Postcode Society Trust
Garfield Weston
Orchard Community Energy
Donations:
Anonymous
Anonymous
Whelan Legacy
John Swire 1989 Charitable Trust
John Swire 1989 Charitable Trust
Inner Wheel
Personal Service Group
Personal Service Group
Organisation / Corporate Donations<£1000
Personal Donations <£1000
Centrica (British Gas)
Henry Oldfield Trust
Colin Sharpe
Membership Subscriptions:
Sales:
Refreshments donations
Garden & Mens shed sales
Community Kitchen
Trainees:
Optivo:
Faversham Lottery:
Fundraising Events:
External Groups:
Gift Aid Reclaimed:
Total Incoming		 Unrestricted
Restricte
2023
202
£

24,125.00
24,125.00
24,125.00
24,125.00
3,760.96
500.00
5,000.00
45
2,000.00
5,000.00
10,000.00		 d
Total
Total
3
2023
2022
£
£

24,125

24,125

24,125

24,125
0
1,500

3,761
450
0
1,937

500

5,000
0
450

2,000

5,000

10,000
5,000
16,000
2,000
2,000
1,000
5,000
500
10,000
5,000
-
123,21
1497.09
6,054.22
2,000
20,000.00
4,000.00 1,000		 1
123,211
50,387
5,000
1,000
1,442
5,000
10,000
1,000
2,000
3,000
1497.09 3,434
6,054.22 1,443
2,000
20,000.00

5,000.00
33,551 1,000
6515
5617.78
584.8
7,430
1,853
1870
1904.5
40
246		 34,551
33,319
6,515 5,900
4,191
5617.78
584.8
7,430 2,499
1,853 4,906
810
1870 2,077
1904.5 908
168
246 536
26,061 - 26,021 21,995
59,612
124,21		 1
183,783
105,700

ABBEY PHYSIC COMMUNITY GARDEN

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 December 2022

3 Resources Expended

Resources Expended
Purchases and miscellaneous costs:
Garden supplies
Grub Club Ingredients
Groceries/Provisions
Craft tools/Equipment
Operational and support costs:
Advertising
Accounts/Auditing
Bank Charges
Bees, Beehives and Chickens
Computer costs
DBS checks
External Fundraising
External Trainig Activity Providers
Insurance
Governance / Subscriptions
Office supplies
Other
Printing and Stationery
Professional Services
Rent
Repairs, renewals & maintenance
Salaries /NI
Sesional Workers
Supplies
Telephone / Internet
Training
Travel/Parking
Utilities
Website costs
Garden party costs
Raising funds		 Unrestricted
Restricted
Total
Total
2023
2023
2023
2022
£
£
£
2,224.11-
2,224.11911
- -
2,097.07
2,097.07866
874
4,321
0
4,321
2,650
1,654.60
1,655 27
-
337.92
338 145
- 183
914.69
915 831
92.16
92 560
- 8,100
106.80
107 1,660
1,710.22
1,710
48.00
48 1,387
1,052.82
1,053
-
1,183.71
1,184 1,362
1,059.00
1,059 100
178.29
178 50
4,444.50
4,445 20,503
96,931.6096,932 85,537
14,960.5514,961 14,487
2,689.71
2,690 1,683
717.94
718 820
2,012.00
2,012 54
60.15
60 20
1,300.72
1,301 1,091
1,929.00
1,929 -
653.21
653
87.49
87
22,233
111,892
134,125
138,601

Governance costs:

Companies House

No employee received emoluments of more than £50,000.

4 Directors of the Charity

No member of the Board of Directors received any remuneration during the period. Reimbursement of expenses to the Directors was zero. The charity has Trustee Indemnity Insurance (effective from 1st November 2014).

Taxation

The charity is exempt from Corporation Tax on its charitable activities.

5

ABBEY PHYSIC COMMUNITY GARDEN

NOTES TO THE FINANCIAL STATEMENTS (cont.)

FOR THE YEAR ENDED 31 December 2022

6 Tangible Fixed Assets

Pavilion New Cabin New units & Island Men's Shed

7 Analysis of Net Assets between Funds

Restricted Funds Unrestricted Funds

----- Start of picture text -----
Purchase
2023 2022 Price
£ £
Purchased 2009 10% straight line 0
Purchased 2017 10% straight line 4,000 5,000 10,000
Purchased 2019 10% straight line 1,410 1697.4 2,876
Purchased 2017 10% straight line 2208.7 2560.5 3,518
7,619 9,258 16,394
2023 2022
Total Total
£ £
52,115 39,796
59,359 26,301
111,474 66,097
----- End of picture text -----

A positive balancing adjustment of £443.79 was added to the 2021 restricted funds total

8 Incorporation The Abbey Physic Community Garden is a company limited by guarantee, without a share capital, incorporated on 30 November 2006.

It took over the activities in the garden on 1 December 2006. In the event of the company being wound up, members guarantee to pay £1 each towards the Garden's debts.

NOTES TO THE FINANCIAL STATEMENTS (cont.)

SCHEDULE OF ONGOING GRANTS Restricted Grants Carried forward to 2023

Bal b/f Grant Name Grant Receipts in 2023 2023 Restricted exp. bal c/f
12/31/2022 12/31/2023
2,594 Awards for all (Gardening for the mind) 0 2,594 0
10,000 Garfield Weston 0 10,000 0
2,000 KCF (Kent Community Fund) 0 2,000 0
5,000 Orchard Community Energy 0 5,000 0
500 Postcode society Trust 0 500 0
1,937 Swale Borough council (eastern area) 0 1,937 0
0 Big Lottery 96,500 91,379 5,121
0 Swale Borough Council (winter Cold) 3,760 3,760 0
0 Centrica 2,000 2,000 0
0 Faversham Town Council 5,450 0 5,450
0 Henry Oldfield Trust 20,000 0 20,000
0 Benstead Trust (incl. Colin Sharp) 7,050 3,000 4,050
0 Colyer Ferguson 5,000 3,333 1,667
0 Henry Smith 10,000 5,831 4,169
22,031 0 149,760 131,334 40,457

Independent examiner’s report to the trustees of Abbey Physic Community Garden

I report to the trustees on my examination of the accounts of the Abbey Physic Community Garden for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

Name: Lousie Shaw, CA

Institute of Chartered Accountants of Scotland, M24744

Address: Chase House, 55 Preston Street, Faversham, ME13 8PG

Date: 30[th ] September 2024