**Company Number: 07394459**
**Charity Number: 1146209**
: **Charity Address organicARTS, West Town Farm, Ide, Exeter, EX2 9TG**
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## **Overview**
In 2022 organicARTS has worked with 3154 people on 198 onsite sessions, 3 offsite and zero online. The minibus hasbeen used to support 93 of these sessions. 10 sessions have been for families, 146 for vulnerable adults, 35 for school groups and 10 for Pelican Group and 12 for other groups.
100 have been tagged as Creative, 151 as Health, 65 as Explore and 92 as Grow. Please note that one session can have multiple tags.
## **Trustee Report**
At the start of 2022, as we emerged from two years of managing lockdowns and covid restrictions, our finances were still reasonably healthy with a balance of around £55,000. The early part of the year was spent attracting people back to organicARTS activities and regular groups, and regaining the confidence of participants to socialise whilst keeping them safe. After concerns about being allowed to continue to occupy the site at West Town Farm, we were relieved to hear that Andy Bragg had purchased the farm from the Church Commissioners in April and jointly we have been preparing a tenancy agreement for greater security of our continuation.
The Makers developed further into a coherent and creative group meeting every Thursday encouraged and ably guided by Summer and Sophie. The group was also able to sell some of their products at street markets in Exeter and online. Summer moved away from us at the end of the year and a recruitment process was started for a replacement artist.
The Garden group was steered through its recovery of the garden space itself and bringing back the volunteers by Deggie, garden lead in the absence on sick leave of Andrew Sanders, with assistance from Lou and voluntary support largely from the trustees in their spare time. All were greatly saddened when Andrew passed away in May, but pleased that he had been able to visit before that. It was fitting that in the autumn a bench was put in place, made from local timber provided by Mike Gardner, a former trustee, and put together by garden volunteers. A plum tree was planted and a name plaque attached to the bench at a moving event with many of Andrew’s family and friends present in November.
When Deggie resigned from the garden lead post in September, Lou persevered with the group with further voluntary support until recruitment during November/December led to the appointment of Julie as Lead and Lou as Assistant at the end of December.
The explore activities for schools, families and other groups also recovered through the year with Jo and Kevin continuing their excellent and well-established programme, benefitting from the farm’s Higher Level Stewardship income for educational visits. Philiy and Christine provided management of the office, including financial matters, from grant applications to bookkeeping and payroll. All groups came together to run a very well attended and delightful open day in October. The minibus has been invaluable as have the regular volunteer drivers, John in the early part of the year and latterly Pat.
A substantial grant achieved early in the year from the Enterprise Development Programme enabled organicARTS to investigate how we might increase income from different sources. Devon Communities Together carried out a feasibility study across the organisation and reported in October. All staff and trustees have been discussing the options offered by this report and certain aspects were taken forward but much still needs to be done in terms of recruitment and
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management. Further funding from EDP is available for activities that fit their criteria and this work has been carried over to 2023.
Our AGM was held in June. During the year Chris Burns stepped down from her Trustee/Director role in March and was thanked for her contribution to meetings and volunteering in the garden. In November Wendy Sanders was co-opted as a Trustee/Director. Bi-monthly meetings were chaired by trustees in rotation in the absence of a named Chair.
## **Our Trustees/Directors in 2022**
## **Neil Whiter** Secretary
**Peter Grainger** Chair rotating between Trustees **Cathy McGarvey Zoe Haigh Judith Badger Christine Burns** (until March 2022) **Wendy Sanders** (start November 2022)
## **Employed Staff**
**Andrew Sanders** Garden Volunteers Manager (went on medical leave 09/07/21- 19/05/22) **Deggie Belton** Garden Volunteers Assistant / Manager (resigned 22/10/22) **Christine Duff** Co-ordinator, Funding
## **Self Employed / Sessional Staff**
**Lucy Rockcliffe** Ceramicist, Creative Sessions **Deggie Belton** Willow, Creative Sessions **Kevin Cotter** Explore Sessions, Visits and Projects **Jo Cotter** Explore Sessions, Visits and Projects **Sophie Holt** Creative Sessions **/** Makers Group **Summer Varley** Marketing and Media, Admin support, Makers Group Coordinator **Philiy Kersey** Administrator, Monitoring and Evaluating **Lou Jones** Community Garden Support
## **Trustee Induction and Training**
Trustees/Directors are given time to find out about the organisation before becoming a trustee and given time to read the charity commission document CC3 on becoming a new trustee before they decide to take up trusteeship/directorship. We ensure trustees comply with charity law. Trustees are given the opportunity to attend training workshops.
## **Overview and Structure of organicARTS**
organicARTS was formed in July 2004 and is based at West Town Farm in Ide, a small village near Exeter in Devon.We were initially constituted as an unincorporated organisation, organicARTS became a company limited by guaranteein October 2010 and a charity in March 2012.
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_Explore_
## **Intro**
organicARTS works with schools and a wide range of community groups exploring and responding to the farm environment. Sessions can include farm walks, creative storywalks, foraging for natural materials and then cooking or creating with them, creative play, seasonal celebrations and, simply but deeply, enjoying being in the natural world.
## **Numbers**
This year we have explored with over 1800 people from 26 different groups in 65 sessions
## **Groups**
## **Pelican Project**
We are now in our second year of working with Pelican Project which creates opportunities for learning disabled people to be creative and engaged. Our monthly sessions involve fireside conversations, seasonal explorations, celebrations and songs and making objects from foraged objects. We have, among other things, sung to apple trees and pressed the juice, danced with the “obby oss”, made and drawn with charcoal and cooked yuletide mincemeat. The group value their time and and we value their openness and spontaneity.
Charlie the Pelican Co-ordinator commented “In terms of key outcomes, the most obvious at the moment is perhaps the most simple .. having a quiet(ish), natural space for the Pelicans to feel unburdened from the heaviness that is permeating most of our lives, but theirs disproportionately. Also the right level of expectation and activity that promotes engagement between us all and the farm without any of us really noticing that a specific ‘activity’ is taking place. This is always achieved! I noticed they asked for a story during the last session. It’s the rare opportunity for something gentle that is also profound, like with the stories, which is one of the differences to the rest of the our program.”
## **Family Support**
Another long running project this provides a safe supportive and playful environment for families where children are either adopted or under special guardianship. We work with AdoptSW and DCC Social Services and run sessions every school holiday. This year the sessions have been funded by the Devon Community Foundation. In 2023 we have worked with over 40 families in 10 sessions with over 250 people.
One parent gave a lovely summary of the sessions value They provide a structured yet freeing location and space for my children to learn and create in a safe space, with other adopted families, without the fear of judgement. Every member of the family is able to enjoy themselves and both Kevin and Jo always have time for the children and us! The farm has a tranquil feel. It’s a lovely day! Thank you
## **Schools**
This year has seen more schools being confident and able to engage in visits! We have offered the seasonal activities of wild garlic pestos, bbqed broad beans, apple pressing and pumpkin
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soups along with specially adapted sessions to meet individual school’s curriculum needs. We have worked with over 1000 children aged between 3 and 18 from 19 schools on 32 visits.
The visit was very engaging with an inclusive delivery. Very well planned and resourced and the children were captivated and fully engaged. Teacher, Withycombe Raleigh Primary
A brilliant experience for children. They obtain a real understanding of the natural world. The opportunity to spend time learning outdoors is wonderful. Teacher, Ladysmith Infants
## **Community Groups**
We respond to requests from other community groups. Notable D’ARTS with their summer festival for learning disabled people, Into University which introduces young people to the possibility of going onto university and Significant Seams with their creative arts summer project.
## **Challenges**
The biggest challenge is cost of transport to the farm which has been increasing especially for class size groups. The cost of transport alone can easily be £10 / child. We use our minibus as much as possible to support groups.
## **Way forward**
2023 will be the last year of West Town Farm being part of the HLS scheme for funding for educational visits. We will need to look at how we can replace this to keep school visits an affordable option. We will continue to run visits and build partnerships in a sustainable way.
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_Create_
## **Create at OA**
Much of what we do here has a creative element and many of our visits include an element of creativity.
Regular sessions with community groups such as the wonderful Pelican Project engaged in creative activities as part of the Explore experience.
The create team ran bespoke pottery sessions with home school groups in April, sessions also with Into University clay and weaving experiences.
A wonderful collaborative project with the HAF Summer Programn and Significant seams The aim of the **H** oliday **A** ctivity and **F** ood (HAF) programme is to support children to eat more healthily, be more active over the school holidays and have a greater knowledge of health and nutrition as well as be more engaged with school and other local services. Artist Lindsey Rowe has continued to work in the pottery .
## **Development of the workshop space**
Peter Jeffs has continued to support in the pottery with workshops,also on the O.A Autumn open day with mini tile making sessions and continues to lead the way with the clear up and functionality of the pottery
supported by Lucy Rockcliffe.
Uptake of pottery/clay classes has been challenging.
## **The Makers’ Group Project**
We started the new year afresh, with a session around the fire reflecting on the year before and making aims for the year ahead. A new natural dye project started in January too; we created many fabrics and yarns with various natural dyes – from food waste, our indigo vat and flowers. These were then turned into products for sale from July onwards – making zip-up bags, scrunchies, lampshades, beeswax wraps and macrame hangers. A dye garden was also created with the help of trustee Judith and Shillingford Organics who kindly donated compost. Sophie led the project to create an accessible space for all, with a circular system of seed to colour, to explored and used by all organicARTS beneficiaries.
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Ceramics sessions have brought about slab pot building which led to plant pots to house plants and macrame hangers for sale. The group also worked on their first commission – a piece which reflected the nature-inspired artwork that derives from the farm; 5 signs which were numeral – by sides of the shapes – and depicted different leaves from the trees on site. This example came from our previous trustee, Neil, and will be used in promotional ‘commission’ materials going forward.
Creative drawing continued to be explored within the group in 2022, discovering still life, life drawings of a live model, portraiture and mindful mark-making, led by Lisa – a Makers’ Group member. The theme of identity has started to be developed within the group, recognising individual traits, strengths, interests and motifs; to be used later on as a featured exhibition piece.
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Bookbinding practitioner Jessie from Plymouth Book Co-op came in to teach the group essential skills in creating their own paper craft, plus Sarah from Just Sewn Stories introduced some simple patchworking methods, in efforts to re-use fabric waste in our own micro-production. We have continued to use outside practitioners for essential skills that the group are interested in learning, or that compliment our other projects and products.
2022 has held difficulty and uncertainty for The Makers’ Group due to the announcement from Summer that she would be leaving us. The group spent our last day with Summer celebrating our differences with a fun and collective art game, and enjoyed reflecting on her time establishing the group and maintaining it until this point.
## **Feedback Quotes**
The main favourites of being part of the group are “being part of a group” and “making”, saying they look forward to it each week, helps
them to switch off from other commitments and encourages them to make at home too
- Least favourite things about the group included two comments on the grain barn – the coldness and the stairs
- The group love seeing people love their products at the markets and enjoy conversations about how they made them
## **Markets – selling events**
It continues to be a core purpose of the group the products at market, to help sustain the financially and to provide a retail aim to its activities. It also provides a confidencebuilding opportunity to its members and develops money-handling and social skills. Makers attended the Fore Street Flea on 27[th] and Magdalen Road Christmas Market on 3[rd] December –a total of £400 was made at We are careful not to overload the group with markets and deadlines, and to mix in
to sell group The March these.
therapeutic sessions and practitioners bringing in new skills. A market was planned for July but had to be cancelled at late notice due to staff illness – Summer and Sophie attend these on a voluntary basis. One of the most favoured answers about the markets, for maker members, was witnessing how much people loved the products they had made!
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## **Visits**
Devon Open Studios – meet the artist in Ide village
## **Development of The Makers’ Group project**
A Makers’ needs survey was shared with the group at the beginning of 2023 to consider the elements of the group that were working and also those that weren’t in 2022. It was also an opportunity for members to imagine what development could look like for them individually, whether that’s to have an artist mentor or to lead their own sessions. This continues to feed into the progressing the group and to tie-in with filling an arts lead or co-ordinator role.
Summer and Sophie met with Designs in Mind in May, to discover how their systems worked as a self-sufficient arts social enterprise, taking on commissions and gaining referral income from local social prescribing schemes. This will also feed into future developments as we move into a more commercial entity – with the EDP grant.
In 2022,
- Marianne and Lisa have co-lead sessions to the makers’ members, in practice of their teaching style and skills
- Marianne ran a public course in wreath making
- Lisa has gained her own employment as a freelance artist
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_Grow_
## **Community Garden Project**
In total we ran 87 Garden Sessions in 2022. Highest attendance recorded was 18, with the lowest attendance recorded
was 4. There was an evident gradual decline in numbers attending associated with weather , the knock on effect of Covid on support organisations and managing their staff and transport and the losses of our own team members.
The garden team continues to be referred to by NHS partnerships, Russel clinic ,Langdon Hospital and communications with NHS New Leaf have developed with a working relationship with plans to start monthly visits with clients moving on
(New Leaf is part of Devon Partnership NHS Trust’s Vocational Rehabilitation Service. Our service has been developed from delivering many years of therapy, training and supported employment to adults living with a mental health condition who are working towards paid employment now or in the future)
It was another challenging year for the garden group with the very sad passing of our previous garden co-ordinator Andrew Sanders in May and then a farewell to Deggie Belton who had worked with Andrew for many years and stepped down as garden co-ordinator later in the year.
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## Cont..
Our priority, more than ever, was the wellbeing of volunteers and with the support of Lou, helped by trustees volunteering each week on a rota, we spent quiet times enjoying each others’ company in the garden, over lovely lunches and in the beautiful farm surroundings.
It was important for us to be able to think positively about the future in the garden after a lot of change, while reflecting and remembering the wonderful contribution Andrew and Deggie had made.
Volunteers were gently encouraged to think about what plants and vegetables they would like to grow in the future and it was particularly helpful to carry out tasks in the autumn like ‘lasagne’ planting of spring bulbs in containers which would give us daffodils, crocus and tulips to look forward to in spring, and to help each other to get lots of garlic and onions in the ground (even if not all of them made it!).
Working together, we continued to make good progress in restoring paths and weeding vegetable beds in our main plot and the polytunnel which had been set-back by the lockdown hiatus – giving us a helpful start for 2023.
2022 was also about trying out new projects, which we look forward to developing!
One was a small ‘cutting patch’ of plants, started by Lou in the spring to introduce more bee and butterfly-friendly flowers which could also be used for flower arrangements and crafts. A variety of volunteers enjoyed the mindful activity of ‘deadheading’ flowers to encourage new blooms, and cutting the flowers and creating arrangements to brighten up the seating area for everyone visiting OrganicArts.
Earlier in the year, Deggie had worked with volunteers to create an ‘honesty’ stand which would enable us to earn a small income from fruit plants, herbs and flowers we grow. The stand is located outside the main West Town Farm entrance and earned close to £100 thanks to the generous donations of passers-by.
It was also rewarding to use more saved rainwater thanks to a water collection system funded by South West Water, with some volunteers having lots of input into its installation and maintenance and keeping a check on water levels.
We are lucky to have a sea of calendula flowers in one of our beds, and this year we were able to collect many petals and use them to make gardener’s hand salve. We’re looking forward to doing more of this and trying different recipes!
As autumn drew in, the group came together to plant a plum tree and unveil a wooden bench, both donated by trustees, in remembrance of Andrew. (We have since added some more plants we think he would have liked!)
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## **Funding**
2022 was a year for us working towards financial stability. Our earned income increased to make up about 25% of our income, much of this comes from the Explore side of our activities with additional donations from garden participants; sales of makers and garden produce; awaydays; courses and hire of space and the minibus. We also re-established our annual fundraising Barn Dance.
The majority of the rest of our income came from grants for which we are extremely grateful, so thanks to Great Western Railways; Devon Community Foundation; the Soil Association; Devon County Council; the Jamieson- Bystock Trust, and the Awards For All fund of the National Lottery.
## **Summary of Finances**
|B/F from 2021|£54,937|
|---|---|
|Total Income 2022|£64,070|
|Total Expenditure 2022|£65,329|
|Surplus for the year|(£1,259)|
|Balance carried forward to 2023|£53,678|
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## **Training / Policies**
Training is recorded on the training Matrix on dropbox and the admin team is able to monitor when all essential training is due renewal.
X1 Safe guarding Aug 2022
X1 Food Hygiene Aug 2022
X1 Trustee completed Fire safety 0ctober 2022 (Health and Safety lead)
X2 Staff renewed 1[st] Aid training Dec 2022
All policies are available on Dropbox and hard copies can be found in the policy file within the organicarts office, Trustees are responsible for ensuring our charity has the right policies and that these are being reviewed on a regular basis.
## **Events**
We Participated in Art Week Exeter June 12[th] 2022, with a pop up shop of creative activitys on Paris Street.
Wonderful to be able to hold our annual Barn Dance which we held July 26[th] July 2022, a resounding success , we managed to raise over £600
Autumn Open day, October 23[rd] 2022
## **Thank You**
The Trustees would like to sincerely thank all staff, session leaders and volunteers for getting us back into full activity by the end of 2022 after the disruption of the covid restrictions. We are also grateful for the dedication and perseverance shown through adversities, sadness, changes of staff, being subjected to outside scrutiny, and extreme high and low temperatures.
## **Declaration**
**This report was agreed by all trustees on ____________________**
**Signed _________________________________________**
**Print ___________________________________________**
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## **organicARTS**
Trustees’ Report and Unaudited Financial Statements
For the year ended 31 December 2022
Company Registration Number 07394459 Charities Commission Registration Number 1146209
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**ORGANICARTS**
## **Trustees’ report year end 31 December 2022**
**The name of the charity** : Organic Arts
**The company registration number** : 7394459
**The Charities Commission registration number:** 1146209
**The address of the principal office of the charity** : West Town Farm, Ide EX2 9TG
**The names of the trustees for the charity (who are also the directors for the purposes of company legislation)** :
Cathy McGarvey, Peter Grainger, Neil Whiter, Zoe Haigh, Judith Badger
This report has been prepared in accordance with Part 8 of the Charities Act 2011 and constitutes a director’s report for the purposes of company legislation.
## **Structure Governance and Management**
**The nature of the governing document and how the charity is constituted** :
Organic Arts governing document is its Memorandum and Articles of Association. Organic Arts is a company limited by guarantee with no share capital and a registered charity with the Charities Commission.
## **The methods adopted for the recruitment and appointment of new trustees:**
New trustees are elected at the AGM or seconded during the year between AGMs
## **Objectives and Activities**
**A summary of the objects of the charity as set out in its governing document** :
To advance the education of the public in the subject of the arts, farming, rural and environmental issues.
**Summary of the main activities undertaken in relation to those objects** :
‘Learning with the Land: involving people in creative farm-based learning for a healthy future.’ Working with children, vulnerable adults, families, the public, young people including those who find conventional education difficult, artists, older people, businesses and third sector organisations etc. through educational visits, community garden, creative workshops and activities, themed walks, seasonal open days, awaydays, outreach.
## **Achievements, Performance and Financial Review:**
Please see our detailed Annual Report appended to these financial statements for full details of our activities, achievements and financial results in 2022.
**Policy on reserves** : We keep sufficient reserves for three months activities
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**ORGANICARTS**
## **Trustees’ report year end 31 December 2022**
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies’ regime
## **Trustees' responsibilities in relation to the financial statements**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees' Report and financial statements in accordance with applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources of the charitable company for that period. In preparing the financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently
- observe the methods and principles of the Charities SORP
- make judgments and estimates that are reasonable and prudent
- state whether applicable UK accounting standards have been followed, subject to and departures disclosed and explained in the financial statements and
- prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Charity’s Statement of Recommended Practice: SORP (FRS102) and in accordance with the special provisions of part 16 of the Companies Act 2006 relating to smaller entities.
In preparing this report, the Trustees have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.
The annual report was approved by the trustees of the charity on ……………………….. and signed on its behalf by:
Peter Grainger
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**ORGANICARTS**
## **Independent Examiner’s report Year end 31 December 2022**
## **Independent Examiner's Report to the Trustees of organicARTS**
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2022 which are set out on pages 5 to 11.
## **Responsibilities and basis of report**
As the charity trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no 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 company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
Glenn Redler BFP FCA GX Accountancy & Bookkeeping Services 1 Fortescue Court Fortescue Farm Thorverton Exeter EX5 5JN
Date: ……………
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## **organicARTS**
## **Statement of financial activities (incorporating income and expenditure) For the year ended 31 December 2022**
|**Incoming resources**
**2**
Grants
Voluntary income
Activities in furtherance of the
charity’s objects
Activities for generating funds
**Total incoming resources**
**Charitable expenditure**
**3**
**Charitable activities**
Project fees & materials
Minibus expenses
**Activities for generating funds**
**Management and**
**Administration**
Admin costs
Office costs
Professional fees
Licences & Insurance
**Total resources expended**
**Net income/(expenditure) and**
**net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**Restricted**
**2022**
**£**
**£**
**£**
1,000
45,862
46,862
4,901
-
4,901
10,393
-
10,393
1,914
-
1,914
**18,208**
**45,862**
**64,070**
17,402
39,659
57,061
-
1,446
1,446
744
-
744
2,653
-
2,653
925
-
925
1,475
-
1,475
1,025
-
1,025
**24,224**
**41,105**
**65,329**
**(6,016)**
**4,757**
**(1,259)**
51,943
2,344
54,287
**45,927**
**7,101**
**53,028**|**2021**
**£**
32,765
7,269
7,306|
|---|---|---|
|||**47,340**|
|||43,789
1,830
-
5,941
763
1,279
1,574|
|||**55,176**|
|||**(7,836)**
62,123|
|||**54,287**|
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## **organicARTS**
## **Balance Sheet as at 31 December 2022**
|**Note**
**Tangible Fixed Assets**
6
**Current assets**
Debtors due within 1 year
Cash at bank and in hand
**Current liabilities**
Other creditors
7
**Net current assets**
**Total assets**
**Represented by**
**Capital and reserves**
Unrestricted funds
8
Restricted funds
9
**Total reserves carried forward**|1,539
52,059|**Total**
**2022**
£
-
53,028
**53,028**
45,927
7,101
**53,028**|-
54,959|**Total**
**2021**
£
-
54,287|
|---|---|---|---|---|
||53,598
570||54,959
672||
||||||
|||||**54,287**|
|||||51,943
2,344|
|||||**54,287**|
For the year ending 31 December 2022 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 of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within part 15 of the Companies Act 2006.
Approved by the board of directors on …………………………. and signed on their behalf by:
Peter Grainger
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**ORGANICARTS**
## **Notes to the accounts for the year ended 31 December 2022**
## **1. Accounting policies**
- a) The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) – (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.
The address of the registered office is given in the trustees’ report on page 2. The nature of the charity’s operations and its principal activities are set out in the trustees’ report. OrganicARTS meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The functional and presentational currency of these financial statements is sterling.
## b) Company Status
The company is a company limited by guarantee incorporated in England and Wales. The members of the company are the Trustees named on page 2. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.
- c) Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included.
- d) Income from government and other grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met and the amount can be measured reliably.
- e) Other incoming resources are recognised when it is probable that the income will be received and the amount of income receivable can be measured reliably.
- f) Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measure reliably. Expenditure includes attributable VAT which cannot be recovered.
Resources expended are allocated to the particular activity where the costs relates to that activity.
- g) Depreciation is provided at rates calculated to write off the cost of each asset over its estimated useful life:
- Minibus – 20% straight line
- h) General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.
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**ORGANICARTS**
## **Notes to the accounts for the year ended 31 December 2022**
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## **2. Incoming resources**
|**Grants**
Reaching Communities
Great Western Railway
Devon Community Foundation
Devon County Council
Exeter City Council
Awards For All
EDP
Self Heal
Other grants
**Voluntary Income**
Donations
Friends Subscriptions
**Activities for generating funds**
Fundraising
**Activities in furtherance of the**
**charity’s objects**
Fees & bookings
Artists sales of materials
Use of minibus
Other
**TOTAL**|**Unrestricted**
**Funds**
**£**
**Restricted**
**Funds**
**£**
**Total**
**2022**
**£**
-
-
-
-
20,000
20,000
-
1,850
1,850
-
612
612
-
-
-
-
10,000
10,000
-
10,000
10,000
-
3,250
3,250
1,000
150
1,150
**1,000**
**45,862**
**46,862**
4,901
-
4,901
-
-
-
**4,901**
**-**
**4,901**
**1,914**
**-**
**1,914**
8,363
-
8,363
1,155
-
1,155
800
-
800
75
-
75
**10,393**
**-**
**10,393**
**18,208**
**45,862**
**64,070**|**Total**
**2021**
**£**
22,209
-
2,000
2,826
500
-
-
-
5,230|
|---|---|---|
|||**32,765**|
|||7,203
66|
|||**7,269**|
|||**-**|
|||6,153
488
665
-|
|||**7,306**|
|||**47,340**|
8
## **ORGANICARTS**
## **Notes to the accounts for the year ended 31 December 2022**
## **3. Resources Expended**
|**Charitable Activities**
Community Garden
Artists/Educator fees/materials
Educational access
Minibus expenses
Feasibility
**Cost of generating funds**
Fundraising costs
**Management and Administration**
Administration expenses
Office expenses
Professional fees
Accountancy and Independent
Examination
Licences & Insurance
**TOTAL**|**Unrestricted**
**Funds**
**£**
**Restricted**
**Funds**
**£**
**Total**
**2022**
**£**
2,258
28,083
30,341
9,224
1,313
10,537
5,920
1,850
7,770
-
1,446
1,446
-
8,413
8,413
**17,402**
**41,105**
**58,507**
**744**
**-**
**744**
2,653
-
2,653
925
-
925
905
-
905
570
-
570
1,025
-
1,025
**6,078**
**-**
**6,078**
**24,224**
**41,105**
**65,329**|**Total**
**2021**
**£**
26,692
11,718
5,379
1,830
-|
|---|---|---|
|||**45,619**|
|||**-**|
|||5,941
763
249
1,030
1,574|
|||**9,557**|
|||**55,176**|
## **4. Staff costs and numbers**
Staff salaries £18,840 (2021: £17,359)
No employee received emoluments of more than £60,000
The average number of employees during the year, calculated on the basis of full time equivalents was as follows
|Garden volunteer co-ordinator|0.4|
|---|---|
|Garden volunteer support worker|0.4|
|Admin and garden support|0.2|
Nothing was reimbursed to trustees of the company in the year, for out of pocket expenses. No trustee received any remuneration in the current or preceding year. There are no related party transactions that require disclosure.
9
**ORGANICARTS**
## **Notes to the accounts for the year ended 31 December 2022**
## **5. Taxation**
The charitable company is exempt from corporation tax on its charitable activities
## **6. Fixed Assets**
## **Minibus**
|**Cost**
As at 1 January 2022 and at 31 December 2022
**Depreciation**
As at 1 January 2022
Charge for the year
As at 31 December 2022
**Net Book Value**
As at 31 December 2022
As at 31 December 2021|£|
|---|---|
||29,700|
||29,700
-|
||29,700|
||-|
||-|
## **7. Creditors**
|Other creditors
Accruals|**Total**
**2022**
**£**
-
570
570|**Total**
**2021**
**£**
312
360
672|
|---|---|---|
## **8. Analysis of net assets between funds**
|Fixed Assets
Current Assets
Current Liabilities|**General**
**Funds**
**£**
**Restricted**
**Funds**
**£**
**Total**
**£**
-
-
-
46,497
7,101
53,598
(570)
-
(570)
**45,927**
**7,101**
**53,028**|
|---|---|
10
## **ORGANICARTS**
## **Notes to the accounts for the year ended 31 December 2022**
## **9. Movement in funds**
|Restricted Projects_(see below)_
Unrestricted funds
**Total**
**Restricted funds**
**Garden project**
**Feasibility Study**
**Social Services Project**
**Self-Heal grant**
**Pony Access**
**Farm Website**
**TOTAL**|**Balance**
**b/f**
**Income**
**Expenditure**
**Balance**
**c/f**
2,344
45,862
41,105
7,101
51,943
18,208
24,224
45,927
**54,287**
**64,070**
**65,329**
**53,028**|
|---|---|
||**Balance**
**b/f**
**Income**
**Expenditure**
**Balance**
**c/f**
**£**
**£**
**£**
**£**
-
30,762
29,529
1,233
-
10,000
8,413
1,587
-
1,850
1,850
-
-
3,250
1,313
1,937
1,844
-
-
1,844
500
-
-
500
**2,344**
**45,862**
**41,105**
**7,101**|
**Internal Designated Funding** Replacement Minibus: £27,000 (9 years @ £3000, assuming the life of the minibus to be 10 years)
11
**ORGANICARTS**
## **Independent Examiner’s report Year end 31 December 2022**
## **Independent Examiner's Report to the Trustees of organicARTS**
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2022 which are set out on pages 5 to 11.
## **Responsibilities and basis of report**
As the charity trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 ofthe2006 Act and are eligibleforindependent examination,Ireport inrespect ofmyexamination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no 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 company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
Glenn Redler BFP FCA GX Accountancy & Bookkeeping Services 1 Fortescue Court Fortescue Farm Thorverton Exeter EX5 5JN
Date: 14 July 2023
4