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2025-12-31-accounts

Abbey Physic Community Garden Annual Report and Financial Statement Year Ending 2025 Charity Registration Number: 1119456 Company Number: 06015188

Abbey Physic Community Garden

Report of the trustees for the year ending 31 Dec 2025

The trustees are pleased to present this annual report together with the consolidated financial statements of the charity for the year ending 31 Dec 2025 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

Chair’s report

It is a continuing privilege to be Chair of Trustees for such a fantastic charity, with a wonderful body of members, volunteers, staff and trustees.

2025 was the year for celebrating our charity receiving The King’s Award for Voluntary Service in recognition of all our excellent volunteers. A member (Rosemary) and myself represented our volunteers at a royal tea party at Buckingham Palace and later in the summer, we had our own large celebration which so many members attended, where we were presented with our award by Lady Colgrain, The Lord-Lieutenant of Kent. Volunteering at the Abbey Physic Community Garden isn’t just a nice thing to do, it’s a lifeline for many of our members. I am always very proud of Abbey Physic Community Garden - I see so many kind acts of support that buoys each member, helping us all to thrive and smile even when life can feel difficult. The charity continues to challenge loneliness, a major contributor to poor mental health, by creating spaces where people feel seen, heard and valued. Strength often comes from sharing stories of personal struggle.

Thinking of our charity’s name – Abbey , we are sited in a beautiful historical setting, Physic , refers to the healing properties of both the plants and our community, Community refers to the people, not just the place, and Garden is the natural environment that helps us all to thrive.

If you look at our pictorial version of our annual report which is on our webpage, you will see many photographs from across the year that capture some of the essence of the garden and our activities - https://www.abbeyphysic.org/.

In 2023, we piloted several new courses and projects that have now become successfully established, such as the Men’s Breakfast group. The garden continues to develop a wide range of activities with and for our members, balancing activity with also providing a space for refuge and emerging needs. From this report and from our recent external evaluation of our activities over the past three years, you can see the impact that the charity has achieved, and I want to thank everyone, including both our funders and our landlords, for helping this all happen and protecting this awesome place. In 2025, we were in the final year 3 of our Reaching Communities lottery funding. In this year, we also secured a lease of ten years for the garden.

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

Helen Carr, Chair of Trustees, July 2026

Our purposes and activities

The Abbey Physic Community Garden 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 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 to the provision of inclusive services and support, we aim to break down the stigma of mental ill

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health and to 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 that are both practical and therapeutic, usually both at the same time: gardening, craft activities, horticulture training, a Men’s Shed, cookery, permaculture workshops, music groups and so many more member-led activities. 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, using garden produce for those important shared meals, and taking this knowledge for sustainability out into the community.

Social interaction is a key element in helping members recover their confidence and selfesteem; creating the connections that change lives. The charity is committed to tackling loneliness. We welcome new members and casual visitors to the garden, and the garden is for all ages. In 2025, we had 372 members, 22% of whom reported mental health issues and as we do not require this information from our members, there may be far more who have chosen not to disclose or have requested that this is not recorded. More than 50% of members are from our target beneficiary groups. As a charity, we are continually aiming to respond to the needs of our wider community and evaluating our success at reaching people in need.

During this year, we have embedded our 6-week courses for our members: Hands on Gardening and Mindful Kitchen, alongside our Community Kitchen Training and these are being evaluated very positively. These courses developed out of the success of the original course, Gardening for the Mind. Within these groups, members have found companionship and supported each other around illness, mental health challenges, homelessness and trauma. People are also getting opportunities to volunteer and gain new skills and confidence. All the sessions are helping people connect to each other, themselves and nature. In 2025, there were 570 activity sessions delivered, 154 people completed a short course, and our referrals increased by 175% in the three years from the start of our Reaching Communities funding. For more details from our recent evaluation led by an - independent researcher, Dr Holly Harris, please see here: https://www.abbeyphysic.org/wp content/uploads/2026/04/APCG-evlaution-report-2026-02.pdf; this evaluates our impact through our Reaching Communities award.

In 2023, the charity introduced the following activities that are now established and in their third year:

The coffee cabin has also developed to provide opportunities for members to learn new skills, increase confidence and socially interact, as well as to provide income for the charity as part of our wider financial sustainability plan. One of the main benefits of having a warm hub for teas, coffees and cakes is to increase the sense of community within the garden and

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a focal point where people come together. The coffee cabin is now open six days a week, supported by volunteers. Meanwhile, the garden itself has been flourishing, which in turn provides more food for the kitchen to prepare for our communal meals. This year, the garden was opened on Christmas Day by volunteers.

In 2025, the charity received the King’s Award for Volunteering – and we have been awarded a Green Flag Award for 2025/26.

Examples of working in partnership

Abbey Physic Community Garden works closely with over 50 neighbouring charities and organisations and is a key member of Faversham Community Networking Group. It is a central hub for Permaculture UK in the South East. This year, our charity has worked closely with the following, but this is not an exhaustive list as new relationships keep springing up:

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 and Faversham Medical Centre (both medical practices have merged since 2025), 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, East Kent College, 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, and Swale Borough Council.

Many of our projects are in collaboration with other organisations such as Age UK in Faversham and New Leaf Support (Domestic Abuse support). Many groups and organisations hold their community events at the garden, such as Faversham & Villages Refugee Solidarity Group, Green Folk Outdoor Learning, Porchlight and Faversham Literacy Festival. Our charity has been vital in introducing a Chatty Bench into the town centre for Mental Health Week and Loneliness Awareness Week.

Our Community Connector staff role and trustees have been developing better referral routes for GPs and social prescribing organisations such as Red Zebra to ensure people in need of the charity are easily accessing our services. The garden also continues to support pre-registration placements for Occupational Therapy students from Canterbury Christ Church University. The charity is an excellent opportunity for future health professionals to experience the impact of social connection and holistic care on health and wellbeing.

Members’ experience and consultation

With our ever-growing membership, there have been regular members’ meetings to consult and co-create the future of the garden and monitoring and evaluation is high on our agenda to ensure the activities and support offered serve the evolving needs of our community. As noted, we have had an independent evaluator assessing the impact of our activities across our Reaching Communities funding. Feedback from members this year include the comments: ‘It (the garden and members) provides me with a purpose. It makes me look after myself’ and a place where ‘I feel understood’.

Garden members appoint and re-appoint trustees at the Annual General Meeting (AGM). Our 2025 AGM will be 5[th] August 2026.

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Financials – summary

5

Financials – Income

----- Start of picture text -----
STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account)
FOR THE YEAR ENDED 31 December 2025
Notes Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
INCOMING RESOURCES 2
Incoming resources from generated funds:
Voluntary Income:
Grants 7,600 159,614 167,214 131,835
Donations 18,712 0 18,712 13,720
Membership subscriptions 9,103 0 9,103 8,209
Activities for Generating Funds:
Sales & events 16,007 0 16,007 12,253
Fundraising events 4,233 0 4,233 2,559
Community Kitchen 18,419 0 18,419 14,891
Paid Course 245 0 245 844
External Groups 0 0 0
Gift Aid Reclaimed 349 0 349 1,289
Trainees 3,501 0 3,501 5,562
Faversham Lottery 1,961 0 1,961 2,208
Investment Income:
Bank interest 0
Total Incoming Resources 80,130 159,614 239,744 193,370
RESOURCES EXPENDED 3
Cost of generating funds:
Purchases and miscellaneous costs 11,312 3,119 14,431 13,748
Operational and support costs 33,615 122,617 156,232 151,903
Governance costs 0 0
Total Expended Resources 44,927 125,736 170,663 165,651
NET MOVEMENT OF FUNDS 7 35,203 33,878 69,081 27,719
RECONCILIATION OF FUNDS
Total Funds Brought Forward 95,668 43,487 139,155 111,434
Fund Balance Carried Forward 130,871 77,365 208,236 139,153
----- End of picture text -----

2025 Income

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7

Financials – Expenditure

Financials – Expenditure Financials – Expenditure Financials – Expenditure Financials – Expenditure Financials – Expenditure Financials – Expenditure Financials – Expenditure
STATEMENT OF FINANCIAL ACTIVITIES(Incorporating an Income and Expenditure Account)
FOR THE YEAR ENDED 31 December 2025
Notes Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
INCOMING RESOURCES 2
Incomingresources fromgenerated funds:
VoluntaryIncome:
Grants 7,600 159,614 167,214 131,835
Donations 18,712 0 18,712 13,720
Membershipsubscriptions 9,103 0 9,103 8,209
Activities for GeneratingFunds:
Sales & events 16,007 0 16,007 12,253
Fundraisingevents 4,233 0 4,233 2,559
CommunityKitchen 18,419 0 18,419 14,891
Paid Course 245 0 245 844
External Groups 0 0 0
Gift Aid Reclaimed 349 0 349 1,289
Trainees 3,501 0 3,501 5,562
Faversham Lottery 1,961 0 1,961 2,208
Investment Income:
Bank interest 0
Total Incoming Resources 80,130 159,614 239,744 193,370
RESOURCES EXPENDED 3
Cost ofgeneratingfunds:
Purchases and miscellaneous costs 11,312 3,119 14,431 13,748
Operational and support costs 33,615 122,617 156,232 151,903
Governance costs 0 0
Total Expended Resources 44,927 125,736 170,663 165,651
NET MOVEMENT OF FUNDS 7 35,203 33,878 69,081 27,719
RECONCILIATION OF FUNDS
Total Funds Brought Forward 95,668 43,487 139,155 111,434
Fund Balance Carried Forward 130,871 77,365 208,236 139,153

2025 Expenditure

Total Expenditure increased by £6k, from 2024 to 2025 from £165k to £171k.

This was mainly due to two specific reasons:

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2025 - Net movement in funds

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

2025 Balance Sheet:

Abbey Physic Garden
BALANCE SHEET
FOR THE YEAR ENDED 31 December 2025
Notes 2025 2024
£ £
FIXED ASSETS
Tangible assets
New Cabin 2,000 3,000
New sink & Island units 835 1,122
Men's Shed 1,505 1,857
CURRENT ASSETS
Debtors
Bank deposits 206,636 136,238
Cash in hand 308 51
Paypal 843 2,449
Soldo 329 356
Localgiving 151 0
Stripe -31 60
Net Current Assets 208,236 139,154
NET ASSETS
Represented by:
Fixed Assets 4,340 5,980
Restricted Funds 77,365 43,487
Unrestricted Funds 130,871 95,668
Retained earnings
Total Funds 212,576 145,135

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Notes to the Accounts 2025

Please see the end of this report on p.13.

Reference and administrative details

Charity number: 1119456 Company number: 06015188 Address: Abbey Place, Faversham, Kent, ME13 7BG

Our advisors

Independent Examiner: Louise Shaw, Chartered Accountant

Bank: Santander Business Banking, Bridle Road, Bootle, L30 4BG Account title: Abbey Physic Community Garden The Charities Bank Account title: Instant Access Savings Account

Directors and trustees

The directors of the charitable company (the charity) are its trustees for the purposes of charity law. The trustees and officers serving during the year and since the year end were as follows:

Elected trustees during 2025:

Dates appointed in brackets:

Helen Carr (Chair) (Sept 2020 and Chair Sept 2021)

Philip Wyard (Treasurer - Aug 2024) Imogen Tinkler (Sept 2023) Kate Bowman (Aug 2024) Suzanne Wood (Aug 2024) Leigh Ogben (July 2025) Luke Stevens-Burt (Company secretary - July 2025)

Structure, governance and management

Governing document

Abbey Physic Community Garden is a company limited by guarantee governed by its Memorandum and Articles of Association, incorporated 30/11/2006, amended by special resolution(s) dated 09/05/2007, and amended by special resolution(s) dated 22/05/2014.

Charitable objectives and how the charity spends its funding:

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From our original charitable objectives:

‘The objects for which the charity is established are to relieve the needs of people with mental health problems in the county of Kent, or to provide relief to those who are socially and economically disadvantaged, through the provision of horticulture and gardening facilities and training so as to strengthen their confidence and self-esteem in order to support them to re-integrate into the wider community’,

These aims were updated to the following statement as agreed through an AGM with members, and recorded with the Charity Commission as to how the charity spends its funding:

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.

Our membership fee is £15 a year, increased to £20 a year late 2025. Membership allows free access to many of our courses and the right to vote at meetings such as the AGM.

Day to day management is the responsibility of the Garden Manager, Suzanne Campbell and her team – Louise Gray (Assistant Garden Manager), Deborah Hope (appointed 2025 as Finance Officer), Karen Franczak, Jacqui Hunt, Paul Muddle, Ian Hardle and Alessa Correia-Leitch.

Appointment of trustees

Garden members appoint the trustees at the Annual General Meeting for a term of one year, and trustees can re-stand for election. Trustees meet monthly.

Risk management

The trustees regularly review risks. Financial sustainability is the major risk for the charity. There is continual work applying for grants and there is a financial strategy for income generation. The charity reserves funds to cover potential statutory employee costs in the case of reduced funding and necessary down scaling of staffing.

There are policies, procedures and training for staff on risk assessment and management in terms of health and safety and in terms of safeguarding.

Policies are reviewed every two years except our financial and safeguarding policies which are reviewed yearly.

Trustees’ responsibilities in relation to the financial statements

In preparing the financial statements, the trustees are required to:

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As trustees of Abbey Physic Community Garden, there is responsibility for safeguarding both the assets and the direction of the charity’s activities. Due regard is paid to the Charity Commission’s guidance on public benefit, and on the standards expected of trustees.

Thank you to our supporters

We are incredibly thankful for all the support we receive from all our donors, sponsors, volunteers 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

Of our many funders:

Many thanks to Philip Wyard (trustee, Treasurer) for preparing the accounts and Louise Shaw for examining the accounts.

On behalf of the trustees,

Helen Carr, Chair of Trustees, July 2026

One appendix to follow on p13. – Notes to the accounts.

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NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2025
1 Accounting Policies
Basis of Preparation
The financial statements have beenprepared under the histo rical cost convention and are in
accordance with Financial ReportingStandard for Smaller En tities(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 whe n receivable.
Resources Expended:
Depreciation
Assets acquired costingless than £2,500 are charged to reve nue 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 incomingresourc es receivable orgenerated for the
objects of the charitywithout further specifiedpurpose and a re 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.
NOTES TO THE FINANCIAL STATEMENTS
2 Incoming Resources Unrestricted Restricted Total Total
2025 2025 2025 2024
Grants Received: £ £ £
StichtingAnton Jurgens 4,000 4,000 0
BigLottery 07.02.25 20,500 20,500 22875
09.05.25 20,500 20,500 22875
08.08.25 20,500 20,500 22875
07.11.25 20,500 20,500 22875
The Access Foundation 12000
Swale Borough Council 250
HenrySmith 10000
Cantiacorum Foundation 1800
Alpkit Foundation 200
Albert Hunt 2000
Austin Hope 1000
H G Wills 1000
Arnold Clark 750
YoungSE 1000
Co-Operative CommunityGrant 5000
Imperial Plastics 700
Kent CommunityFoundation 21.03.25 5,000 5,000
Kent CommunityFoundation 28.04.25 4,000 4,000
Colyer and Ferguson 06.05.25 20,000 20,000
Woodruffe Benson 21.05.25 500 500
Cole Charitable Trust 25.05.25 1,000 1,000
Vinson 09.06.25 7,000 7,000
Kent CommunityFoundation 30.06.25 10,000 10,000
Kent CommunityFoundation 18.08.25 7,000 7,000
Asda 10.10.25 600 600
Awards for All 17.10.25 19,640 19,640
FSF Grants 27.11.25 1,000 1,000
HendyFoundation 09.12.25 724 724
Orchard CommunityEnergyLtd 23.12.25 4,750 4,750 4,635
7,600 159,614 167,214 131,835
Donations:
Card Factory 5,000 5,000
Open Gardens 1,200 1,200
Mayor of Faversham 4,500 4,500
Coop 1,939 1,939
Porchlight 1,500
Organisation / Corporate Donations<£1000 1,310 1,310 2,145
Personal Donations <£1000 4,763 4,763 10,075
18,712 - 18,712 13,720
Membership Subscriptions: 9,103 9,103 8,209
Sales: -
Refreshments donations 13,814 13,814 9,472
Garden & Mens shed sales 2,193 2,193 2,781
Community Kitchen 18,419 18,419 14,891
Trainees: 3,501 3,501 5,562
Paid Courses: 245 245 844
Faversham Lottery: 1,961 1,961 2,208
Fundraising Events: 4,233 4,233 2,559
External Groups: - -
Gift Aid Reclaimed: 349 349 1,289
53,818 - 53,818 47,815
Total Incoming 80,130 159,614 239,744 193,370
ABBEY PHYSIC COMMUNITY GARDEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2025
3 Resources Expended Unrestricted Restricted Total Total
2,025 2,025 2,025 2,024
£ £ £
Purchases and miscellaneous co sts:
Garden supplies 1,261
3,119		 4,380
6,840
Coffee Cabin Provisions 2,281 2,281
-
Kitchen Supplies 6,922 6,922
-
Groceries/Provisions 798 798
6,853
Craft tools/Equipment 50 50
54
11,312 3,119 14,431 13,748
Operational and support costs:
Advertising 809 809 3,605
Accounts/Auditing -
Bank Charges 659 659 643
Bees,Beehives and Chickens 160
Breakfast Club 554 554 -
Computer costs 1,075 1,075 905
DBS checks 546 546 136
Evaluation 2,500
External Fundraising
External TrainingActivityProviders		 24 -
24		 -
1,000
Insurance 3,408 3,408 2,272
Governance / Subscriptions 3,471 3,471 340
Mens Shed Costs 452 452 -
Office supplies 598 598 696
Printingand Stationery 916 916 949
Professional Services - - -
Rent 50 50 50
Repairs,renewals & maintenance 3,440
3,257		 6,697 5,568
Salaries /NI 113,472
113,472		 113,989
Sesional Workers 12,651 2,949
15,600		 12,993
Supplies 1,530 1,530 2,054
Telephone / Internet 406 406 807
Training 1,653
1,123		 2,776 841
Travel/Parking - - 38
Utilities 2,639 2,639 1,755
Volunteer Costs 458 458 -
Website costs 90 90 315
Gardenparty costs - - 287
Raising funds - -
33,615 122,617 156,232 151,903
Total Expenditure 44,927 125,736 170,663 165,651
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 anyremuneration duringtheperiod.
Reimbursement of expenses to the D irectors was zero.
The charityhas Trustee IndemnityIn surance(effective from 1st November 2014).
5 Taxation
The charityis exempt from Corporati on Tax on its charitable activities.
ABBEY PHYSIC COMMUNITY GARDEN
NOTES TO THE FINANCIAL STATEMENTS(co nt.)
FOR THE YEAR ENDED 31 December 2025
6 Tangible Fixed Assets
2025 **2024 ** Purchase Price
£ £
Pavilion Purchased 2009 10% straight line -
New Cabin Purchased 2017 10% straight line 2,000 3,000 10,000
New units & Island Purchased 2019 10% straight line 835 1,122 2,876
Men's Shed Purchased 2017 10% straight line 1,505 1,857 3,518
4,340 5,980 16,394
7 Analysis of Net Assets between F unds
2025 2024 2023 2022
Total Total Total Total
£ £ £ £
Restricted Funds 77,365 43,487 52,115 39,796
Unrestricted Funds 130,871 95,668 59,319 26,301
208,236 139,155 111,434 66,097
8 Incorporation
The AbbeyPhysic CommunityGard en is a companylimited by guarantee,without a share capital,
incorporated on 30 November 2006.
It took over the activities in thegarde n on 1 December 2006.
In the event of the companybeingw ound up,membersguarantee topay£1 each towards the
Garden's debts.
NOTES TO THE FINANCIAL STATEMENTS(co nt.)
SCHEDULE OF ONGOING GRANTS
Restricted Grants Carried forward to 2023
Bal b/f Grant Name Grant Receipts in 2025 2025 Restricted exp. bal c/f
31/12/2024 31/12/2025
5,000 HenrySmith 0 5,000 0
5,450 Philips Connie 0 5,450 0
3,150 Access 0 3,150 0
1,000 Albert H 0 1,000 0
0 Benstead 0 0 0
750 Austin 0 750 0
833 YoungSE 0 833 0
5,000 Cooperative 0 5,000 0
4,635 Orchard 0 4,635 0
0 Anton Jurgens 4,000 4,000 0
4,008 The BigLottery 82,000 75,424 10,584
0 KCF 26,000 0 26,000
0 Colyer Ferguson 20,000 0 20,000
0 Woodroffe 500 500 0
0 Coleman 1,000 583 417
0 Awards 4 All 19,640 0 19,640
0 HendyFoundation 724 0 724
0 Finnis Scott 1,000 1,000 0
0 Orchard 4,750 4,750 0
29,826 159,614 112,075 77,365

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Abbey Physic Garden

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

FOR THE YEAR ENDED 31 December 2025

Notes Unrestricted Restricted
Funds Funds
£ £
INCOMING RESOURCES 2
Incoming resources from generated funds:
Voluntary Income:
Grants 7,600 159,614
Donations 18,712 0
Membership subscriptions 9,103 0
Activities for Generating Funds:
Sales & events 16,007 0
Fundraising events 4,233 0
Community Kitchen 18,419 0
Paid Course 245 0
External Groups 0
Gift Aid Reclaimed 349 0
Trainees 3,501 0
Faversham Lottery 1,961 0
Investment Income:
Bank interest
Total Incoming Resources 80,130 159,614
RESOURCES EXPENDED 3
Cost of generating funds:
Purchases and miscellaneous costs 11,312 3,119
Operational and support costs 33,615 122,617
Governance costs 0
Total Expended Resources 44,927 125,736
NET MOVEMENT OF FUNDS 7 35,203 33,878
RECONCILIATION OF FUNDS
Total Funds Brought Forward 95,668 43,487
Fund Balance Carried Forward 130,871 77,365
Total Total
2025 2024
£ £
167,214 131,835
18,712 13,720
9,103 8,209
16,007 12,253
4,233 2,559
18,419 14,891
245 844
0 0
349 1,289
3,501 5,562
1,961 2,208
0
239,744 193,370
14,431 13,748
156,232 151,903
0
170,663 165,651
69,081 27,719
139,155 111,434
208,236 139,153

Abbey Physic Garden

BALANCE SHEET

FOR THE YEAR ENDED 31 December 2025

Notes 2025 2024
£ £
FIXED ASSETS
Tangible assets
New Cabin 2,000 3,000
New sink & Island units 835 1,122
Men's Shed 1,505 1,857
CURRENT ASSETS
Debtors
Bank deposits 206,636 136,238
Cash in hand 308 51
Paypal 843 2,449
Soldo 329 356
Local giving 151 0
Stripe -31 60
Net Current Assets 208,236 139,154
NET ASSETS
Represented by:
Fixed Assets 4,340 5,980
Restricted Funds 77,365 43,487
Unrestricted Funds 130,871 95,668
Retained earnings
Total Funds 212,576 145,135

For the year ending 31 December 2025 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.

INDEPENDENT EXAMINATION

I have performed an independent examination of the financial statements of the charity for the financial year from 1st January 2025 to 31st December 2025.

Independent Examiner signature:

…....................................................................................................................

Date:

….......................................................................................................................

Abbey Physic Garden

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 December 2025

1

Accounting Policies

Basis of Preparation

The financial statements have been prepared under the historical cost convention. 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:
Stichting Anton Jurgens
Big Lottery
07.02.25
09.05.25
08.08.25
07.11.25
The Access Foundation
Swale Borough Council
Henry Smith
Cantiacorum Foundation
Alpkit Foundation
Albert Hunt
Austin Hope
H G Wills
Arnold Clark
Young SE
Co-Operative Community Grant
Imperial Plastics
Kent Community Foundation
21.03.25
Kent Community Foundation
28.04.25
Colyer and Ferguson
06.05.25
Woodruffe Benson
21.05.25
Cole Charitable Trust
25.05.25
Vinson
09.06.25
Kent Community Foundation
30.06.25
Kent Community Foundation
18.08.25
Asda
10.10.25
Awards for All
17.10.25
FSF Grants
27.11.25
Hendy Foundation
09.12.25
Orchard Community Energy Ltd
23.12.25
Donations:
Card Factory
Open Gardens
Mayor of Faversham
Coop
Porchlight
Organisation / Corporate Donations<£1000
Personal Donations <£1000
Membership Subscriptions:
Sales:
Refreshments donations
Garden & Mens shed sales
Community Kitchen
Trainees:
Paid Courses:
Faversham Lottery:
Fundraising Events:
External Groups:
Gift Aid Reclaimed:
Total Incoming		 Unrestricted
Restricted
Total
Total
2025
2025
2025
2024
£
£
£
4,000
4,000
0
20,500
20,500
22875
20,500
20,500
22875
20,500
20,500
22875
20,500
20,500
22875
12000
250
10000
1800
200
2000
1000
1000
750
1000
5000
700
5,000
5,000
4,000
4,000
20,000
20,000
500
500
1,000
1,000
7,000
7,000
10,000
10,000
7,000
7,000
600
600
19,640
19,640
1,000
1,000
724
724
4,750
4,750
4,635
7,600
159,614
167,214
131,835
5,000
5,000
1,200
1,200
4,500
4,500
1,939
1,939
1,500
1,310
1,310 2,145
4,763
4,763 10,075
18,712 - 18,712 13,720
9,103
9,1038,209
-
13,814
13,8149,472
2,193
2,1932,781
18,419
18,41914,891
3,501
3,5015,562
245
245844
1,961
1,9612,208
4,233
4,2332,559
--
349
3491,289
53,818 - 53,818 47,815
80,130 159,614 239,744 193,370

ABBEY PHYSIC COMMUNITY GARDEN

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 December 2025

3
Resources Expended
Purchases and miscellaneous costs:
Garden supplies
Coffee Cabin Provisions
Kitchen Supplies
Groceries/Provisions
Craft tools/Equipment
Operational and support costs:
Advertising
Accounts/Auditing
Bank Charges
Bees, Beehives and Chickens
Breakfast Club
Computer costs
DBS checks
Evaluation
External Fundraising
External Training Activity Providers
Insurance
Governance / Subscriptions
Mens Shed Costs
Office supplies
Printing and Stationery
Professional Services
Rent
Repairs, renewals & maintenance
Salaries /NI
Sesional Workers
Supplies
Telephone / Internet
Training
Travel/Parking
Utilities
Volunteer Costs
Website costs
Garden party costs
Raising funds
Total Expenditure		 Unrestricted
Restricted
Total
Total
2,025 2,025 2,025 2,024
£
£
£
1,2613,1194,3806,840
2,281
2,281-
6,922
6,922
-
798
7986,853
50
5054
11,312 3,119 14,431 13,748
809 809 3,605
-
659
659 643
160
554 554 -
1,075
1,075 905
546
546 136
2,500
- -
24
24 1,000
3,408
3,408 2,272
3,471
3,471 340
452 452 -
598
598 696
916
916 949
-
- -
50
50 50
3,4403,257 6,697 5,568
113,472113,472 113,989
12,651 2,94915,600 12,993
1,530
1,530 2,054
406
406 807
1,6531,123 2,776 841
-
- 38
2,639
2,639 1,755
458
458 -
90
90 315
-
- 287
-
-
33,615 122,617 156,232 151,903
44,927 125,736 170,663 165,651

Governance costs:

Companies House

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

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.

4

5

ABBEY PHYSIC COMMUNITY GARDEN

NOTES TO THE FINANCIAL STATEMENTS (cont.)

FOR THE YEAR ENDED 31 December 2025

6
Tangible Fixed Assets
Pavilion
New Cabin
New units & Island
Men's Shed
7
Analysis of Net Assets between Funds
Restricted Funds
Unrestricted Funds		 Purchased 2009 10% straight line
Purchased 2017 10% straight line
Purchased 2019 10% straight line
Purchased 2017 10% straight line
2025
2024
Total
Total
£
£
77,365 43,487
130,871 95,668		 2025
2024 Purchase Price
£
£
-
2,0003,000 10,000
8351,1222,876
1,505 1,8573,518
4,340 5,980 16,394

2023
2022

Total
Total

£
£
52,115 39,796
59,319 26,301
208,236 139,155 111,434 66,097

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 2026

Bal b/f Grant Name Grant Receipts in 2025 2025 Restricted exp. bal c/f
12/31/2024 12/31/2025
5,000 Henry Smith 0 5,000 0
5,450 Philips Connie 0 5,450 0
3,150 Access 0 3,150 0
1,000 Albert H 0 1,000 0
0 Benstead 0 0 0
750 Austin 0 750 0
833 Young SE 0 833 0
5,000 Cooperative 0 5,000 0
4,635 Orchard 0 4,635 0
0 Anton Jurgens 4,000 4,000 0
4,008 The Big Lottery 82,000 75,424 10,584
0 KCF 26,000 0 26,000
0 Colyer Ferguson 20,000 0 20,000
0 Woodroffe 500 500 0
0 Coleman 1,000 583 417
0 Awards 4 All 19,640 0 19,640
0 Hendy Foundation 724 0 724
0 Finnis Scott 1,000 1,000 0
0 Orchard 4,750 4,750 0
29,826 159,614 112,075 77,365

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 2025.

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

I have completed my examination. I confirm that no material matters have come to my 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

Relevant professional qualification or membership of professional bodies (if any): Institute of Chartered Accountants of Scotland, M24744

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

Date: 14[th ] August 2026