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2022-12-31-accounts

Trustees’ Report and Financial Statements for year ended 31 December 2022

Registered Charity No. 291198 • Registered Company No. 01820460 Spadework Ltd. • A company limited by guarantee

Spadework Social Enterprises CIC Registered Company No. 13099464. • Community Interest Company

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Reference and administrative details of the charity, its trustees, and advisers

Registered Office

Teston Road, Offham, West Malling, Kent, ME19 5NA

Contents

Chairman

Patrons

Susan Murray Tom Tugendhat MBE VR MP Stephen Betts Treasurer George Harvey

Anthony Young

Chief Executive Officer

Kris Healey

Company Secretary Anthony Young

Date first appointed

Trustees of Charity Peter Reeves 20/05/2004 Trevor Brazier 23/11/2009 Anthony Young 26/07/2011 Susan Murray 27/09/2011 Edward Hosey 27/11/2013 James Burke 27/11/2013 Reverend James Brown 20/06/2018 Mary Rimmer 19/12/2018 Hayley Brooks 01/04/2021 Nadra Ahmed CBE 01/04/2021

Directors of Spadework Date first appointed Social Enterprises CIC Kris Healey 24/12/2020 Susan Murray 01/05/2021 Anthony Young 01/05/2021

Independent Auditor

Kreston Reeves LLP, Montague Place, Quayside, Chatham Maritime, Kent, ME4 4QU

Bankers

NatWest, 718 London Road, Larkfield, Kent, ME20 6AN

Chairman’s Introduction

be carried out no earlier than February 2024 due to fundraising issues and the need to build at a time when the site itself is quieter.

Welcome to our 38th Annual Report. I am delighted to say that 2022 has been one of

In September we were delighted to be named as Disability and Mental Health Charity of the Year at the Kent Charity Awards.

further success in our charity’s life story. I am sure that the parents and supporters of the initial idea to provide meaningful activities for their children could not have envisaged just how Spadework would evolve over the years, not only to provide day care and training for adults with learning disabilities but also to include the care and support for those with early onset dementia and provision of gardening and woodworking for others with mental health issues. We have been able to cater for these additional activities by utilising space on site after the Trainees leave in the early afternoon, with our new services funded by grants.

October saw the most amazing month of pumpkin picking, including several nights of picking pumpkins by torchlight! Our Trainees made many pumpkin cookies, which were sold alongside the pumpkins.

Fundraising is getting harder with less money to go round, so I am very grateful for the efforts put in by Tracey Thompson to secure grants not only for specific projects but also to help cover daily costs. Kris Healey entered into successful negotiations with KCC with regard to an uplift in the daily rate and this is gradually coming through. Medway has also increased its daily rate. The combination of these enhanced rates combined with the profits of our Social Enterprise CIC allow us to continue to provide a service of care to all who use our charity.

After two years of closure the enlarged and redecorated Food Shed Café reopened on 23 March and saw many of our old customers return as well as many new ones.

New products in The Garden Centre have attracted more customers to help swell our coffers.

I would like to thank our staff, our very many volunteers who come from all walks of life, our Trainees and to those who are about to read the Report, I trust you will enjoy a very positive experience.

The Farm Shop too, continues to trade successfully and Trustees are looking forward to receiving news regarding our planning application to extend the shop. Should we receive permission, any work will

Sue Murray, Chairman of the trustees

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– Spadework 2022 Key moments in our year

August

February

September

March

April

➜ Easter egg hunt returns on-site

October

➜ PYO Pumpkin Festival, with first evening sessions

May

➜ tmactive Charity Golf Day at Poult Wood raises £2,500

November

June

July

➜ Trainees write and perform celebration of Queen’s Platinum Jubilee

➜ CEO celebrates five years in role

December

➜ Celebration evening for supporters, staff and volunteers ➜ 1221 Christmas trees sold

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Objectives and activities

Spadework is an independent charity based in West Kent and provides meaningful opportunities for vulnerable adults from both Kent and Medway.

Our mission is to enable people to be more independent, less isolated and to lead happier, healthier and more fulfilling lives.

Policies and objectives

allow them to reach their full potential. As well as providing meaningful opportunities for our Trainees, Spadework provides a number of different services across our site.

Spadework provides care, support and meaningful opportunities for adults with learning and other disabilities (known to us as our Trainees) in arts, crafts, catering, gardening, health, hobbies, horticulture, hospitality, information technology, life skills, performing arts, radio podcasts, retail management, wellbeing and woodwork.

We provide two wellbeing services for adults experiencing problems with their mental health (called Time to Grow and Woodwork for Wellbeing) and three dementia services for adults living with dementia (a Memory Café, a Peer Support Group and a Carers’ Support Group).

Spadework provides a range of different experiences and activities to enable our Trainees to develop the skills needed to

Public benefit

The charity’s objective of enabling people to be more independent, is of benefit not only to our Trainees but also to their families, support networks, carers, local authorities and the wider community.

We provide an oasis for our local community, providing a positive and uplifting space to help bring everyone together, be it someone faced with bereavement, a life-changing health diagnosis, an ageing parent, a family celebration, a club meeting or social event. The interactions that occur on our five-acre site are often emotional, meaningful and heartening.

We are fortunate to have many energetic, resourceful and inspirational staff members and volunteers who share our passion and commitment to realising our vision.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance ‘Public benefit: running a charity (PB2)’

At the heart of a rural community, Spadework offers local people a unique place to meet friends, recharge their batteries and enjoy the interaction with our beneficiaries. Our safe and stimulating site enables vulnerable adults to feel accepted for who they are, gain new skills and access new opportunities.

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Our purpose

l We passionately believe that adults with learning and other disabilities should not be held back from enjoying a full life because of other people’s perceptions about what they can and cannot do.

l We passionately believe that people living with dementia and those experiencing problems with their mental health can have a better quality of life if they and their carers have access to activities that enable them to have meaningful experiences.

At Spadework people are supported to:

l Be more independent and better prepared for life outside of their family and Spadework.

l Have an increased sense of self-worth, belonging, and purpose by feeling the value of doing a good job, being part of something bigger than themselves, playing an active part in the community and feeling accepted for who they are .

l Reduce their feelings of isolation and increase their connections with others by feeling part of a team, accepting each other’s abilities and supporting other Trainees.

What we do

Our Trainees, who are adults with learning disabilities, come on site each weekday and are involved in everything that we do.

The activities fall broadly into three categories:

Horticulture

Creative arts, and performing arts, and woodwork

Skills for life

Our Trainees choose in which of the activity groups they would like to participate. Our staff assist the Trainees in making these choices to ensure that they experience a variety of activities, develop new skills, feel what it is like to experience change and spend time alongside new people. The activities take place in eight-week cycles, after which our Trainees choose the next activity. This allows them to see projects develop over time, use the skills they learn and to be part of a team.

“I like to continue working on something we started the week before.”

Trainee K

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Jordan’s Story*

For Spadework staff there are days when little moments can mean so much. For Lorna, one of our lifeskills co-ordinators, one such day came when she was working with a group of four Trainees in the Orange Room kitchen. The group included Jordan, who has been coming to Spadework for nine years. He has learning disabilities and is autistic.

preferring instead to have the packed lunch prepared by his mother. This time when Lorna asked him if he would like a potato, another surprise: he said yes. Jordan opted for a cheese filling and even tried the sweet potato and red pepper soup that was being made. He said he really liked it.

Then it was time for the Trainees to put jam on a sponge cake. Jordan chose to taste a tiny slither. Lorna told Jordan not to worry if he could not manage it all, but he ate every single piece - and went on to try the custard.

Jordan was usually the last Trainee to join in, preferring to stay outside the kitchen until the last minute. Once inside, he often spent his time pacing up and down, rarely speaking. On this occasion, however, when Lorna asked him if he would like to do the washing-up, he asked her where things should go. To her surprise, it was soon job done.

Having told Jordan how proud she was of him, Lorna could not wait to tell her work colleagues about his day. She said that a different Jordan had walked out of the Orange Room that day - and hoped that the same Jordan would turn up the following week.

The Trainees then started making jacket potato fillings. Jordan had often helped to make the fillings but never ate them,

Having heard about the day, Jordan’s mother said: “He is very much a creature of habit. It’s difficult to get him to eat anything anywhere else.”

She only found out that he had eaten something different at Spadework when the Care team called her. She said that Jordan never says what he has been doing during the day at Spadework.

“The team at Spadework have a real talent for getting him to do what they want him to do in the nicest possible way,” she said. “He would prefer to wheel a barrow around all day, but they have managed to get him inside and try different things, which is amazing. I don’t know what their secret is because we can’t get him to do those things.

“Spadework has made a massive difference. He’s going out two days a week and has to get up at a certain time and go out and do the things he is asked to do. He has to stick to the ‘rules’. For example, if he wants a day off or wants to change where he is working at Spadework, he has to consider other people.”

Jordan lives at home with his parents. He started coming to Spadework because they wanted him to have a purpose. He regularly attends social clubs with his carers, but his mother says it is the routine and purpose he has at Spadework that have helped him progress “in leaps and bounds”.

She says that at home he can be very loud and occasionally aggressive. “When he first started at Spadework, he was very tired when he got home. That was good because that got rid of lots of energy. The social aspect is also important. Getting out of the same routine and doing something different every time he is there means he is learning new skills, reconnecting with friends and making new friends.

“He doesn’t tell us what he has been doing. The Care team have been very good. If they have seen he has had a really good day, they’ll let us know.”

She added: “He has more patience now because he has to consider other people. He’s a lot more tolerant than he used to be. Spadework has certainly made a massive difference to him and to us.”

Although Jordan has plenty of interests – he takes photographs, watches planes, sings and calls bingo at one of his social clubs – his mother said: “He loves the people at Spadework. He has gone from being very shy to being able to express his feelings.

“We want him to learn as much as he possibly can so he can at least do some things for himself without having to rely on too many people.”

“I think Spadework should be all over the country,” his mother said. “They should be everywhere because there is such a need for it.”

*name has been changed

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----- Start of picture text -----
In 2022 we
held four
PYO pumpkin
sessions by
torchlight
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In 2022,
we sold
10,419
pumpkins
----- End of picture text -----

Horticulture

Our five-acre site contains our vegetable gardens, pumpkin gardens and cut flower gardens. It is also where we grow herbs used in the Café. In spring and summer we grow vegetables that are sold in the Farm Shop. The site needs constant attention from a gardening perspective: cutting grass, trimming hedges, weeding, planting and growing seeds. Our Trainees love getting

involved. In 2022 we recreated a nature area, replanted the allotment gardens and generally got the site back under control after the pandemic.

More than 100 metres of native hedgerow trees planted

“I like different types of pumpkins – we grow them from seeds that we keep and sell to customers. I loved that… It makes me happy to see food grown from seed to pumpkin and then go to the customer.” Trainee H

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Our much-loved Christmas reindeer sold out by mid-December

Creative arts, and performing arts, and woodwork

The Queen’s Platinum Jubilee provided us with the opportunity to work with our partner Square Peg Arts and write and perform a play. Using the whole of the site, it was watched by Trainees, parents and carers.

It included a song the Trainees had written. Other craft projects included making bunting and a wall hanging to celebrate the Platinum Jubilee, creating signs for our fundraising Easter egg hunt and Christmas decorations for sale in the Garden Centre.

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spiced pumpkin cookies were

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in October
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Skills for life

The final week of an eight-week rota calls for creativity as our Trainees cook what they find in the cupboard. In the Purple Room Trainees learn about healthy foods, healthy relationships, how to manage money and skills that can be directly applied to life situations.

In our Orange and Purple Rooms our Trainees acquire and practise skills that will enable them to be more independent. Cooking and food preparation is at the heart of the Trainee Kitchen in the Orange Room. Each week the Trainees choose and prepare foods alongside our lifeskills co-ordinator.

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In 2022 the

The Tuck Shop Trolley

An example of a collaborative Trainee-led project, where food preparation and cooking meet woodwork and retailing!

Impact

Trainee skill development

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Our Trainees identify there They know fresh snacks In August the Trainees open are volunteers, staff and could be prepared in the the shop, setting up a table Trainees who need morning in the Orange in the doorway of the something to supplement Room (the Trainee kitchen) Purple Room, adjacent to their packed lunch. and then sold at lunchtime. the kitchen.

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Volunteers and staff are delighted with the shop. There is often a queue.

Sensing an opportunity to Launched in September, it make the Tuck Shop more stands six feet tall, five feet eye-catching, the mobile long and four feet wide. Tuck Shop was created in woodwork.

Benefit to the charity

Impact against our mission

“The Tuck Shop is about working together, building trust and making healthy choices. Everyone who has contributed is proud of the part they have played.” Gill Speed, Head of Care and Training

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Dementia Services

The additional services that we launched last year have continued to be well used. We have had more inquiries from local people looking to support individuals with an early diagnosis of dementia and young- onset dementia.

the wider services that are available. These included Alzheimer’s and Dementia Support Services (ADSS), Crossroads Kent and Age UK Maidstone and Medway. Around 100 local people attended to fi nd out more. The feedback we had from the event was very positive and we will host more days in the future.

We continued to run our Monday afternoon Memory Café and Carers Support Group. In addition, we began running a music and movement group with tmactive. A new singing group was fully booked soon after we announced its launch, while our young onset carers group was our second busiest service in 2022.

To assist with the delivery of our dementia services, we recruited more volunteers and currently have seven people who assist our Dementia Services Manager.

In response to the increased demand for these services we will be introducing more groups in 2023, including a regular dementia day drop-in service for anyone wanting more information about dementia.

In August we hosted an information and advice open day. Representatives from 11 organisations were present to answer questions and talk to local people about

Dementia Sessions January to December 2022

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Memory Music and Young onset
Singing
cafe movement carers group
Number of sessions 12 3 3 12
Total number of
218 24 51 133
attendances
Total number of hours 24 4.5 6 24
Total number of people
living with dementia 40 8 11 5
supported
Total number of carers
49 8 13 10
supported
Total number of
89 16 24 15
individuals supported
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Wellbeing Services

During 2022 we extended the services we offer to people experiencing problems with their mental health.

Our Gardening for wellbeing groups (called Time to Grow) were extended to twice a week. In February we started a new wellbeing initiative that focused on regular woodwork groups (called Woodwork for Wellbeing). From March, these were offered regularly on a Saturday morning.

These groups are hosted in our woodwork space and one of our outside spaces, which is a wonderfully creative space!

A Time to Grow project that has taken shape during the last 12 months is the reclamation of one of our existing covered tunnels and turning it into a fruit growing area. The space is approximately 19 metres long and 10 metres wide.

While the project is still very much a work in progress it’s an example of how Spadework’s wellbeing services interface with our other activities. It will be a space that in time our Trainees will also be able to tend.

Some of the people who have attended these wellbeing groups are ‘moving on’ because they feel that have benefi tted from their time at Spadework. Seven people have moved back into work, full time education, or have had promotions since participating.

“Woodwork for Wellbeing has provided me with the outlet and connection with others that I needed. It has helped me to sustain and continue to build on the changes I want to make to my life.”

Wellbeing Sessions January to December 2022

Time to Grow Woodwork for Wellbeing
(from March)
Number of sessions 63 28
Total number of attendances 302 263
Total number of hours 906 789
Total number of individuals supported 14 27

In 2023 we will be extending our wellbeing services to include other interests, like walking, reading and craft.

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Woodwork for Wellbeing at Spadework

Glen’s story

Glen* has been attending Woodwork for Wellbeing sessions since March 2022. At first, he attended fortnightly and now he comes each week.

Glen’s home life is centred around looking after his teenage son, who experiences high levels of anxiety and is unable to regulate his emotions.

“As a result,” says Glen, “I became very isolated as my son was unable to leave the house other than to go to school or to go out with other family members. My world had shrunk to just interacting with my family. I had given up work.”

Glen spent a lot of time with adults who were dealing with special educational needs and his friends had no idea of the challenges he faced at home.

“I had become very lonely, but also very frustrated with life. I wanted to do so much more but couldn’t because my life at any moment could require me to dedicate all my time to my son at the drop of a hat, whether that was because he couldn’t cope in school and needed to be collected or whether it was through bringing my focus and attention to help him understand and regulate his emotions.”

“I cannot describe how brilliant it is to be amongst a group of people who are all there, in their own way, supporting each other.”

Glen’s wife became aware of Spadework’s Woodwork for Wellbeing sessions through our Facebook posts and suggested he might like to join the group.

ideas for my future work and dreams. I want to set up an organisation supporting children and their families as well as young people generally with their mental health.”

The sessions have involved fixing furniture and making small woodwork items. “It’s not the projects it’s the people,” Glen said. “I cannot describe how brilliant it is to be amongst a group of people who are all there, in their own way, supporting each other. The woodwork projects mean that we all connect without the awkwardness of those ‘coffee mornings’ that are so popular in the SEND [Special Educational Needs and Disability] world.

“Before I started at Woodwork for Wellbeing, I knew what I needed to do to improve my mental health, but I could never sustain it. My life was still lonely, challenging. I could take steps to improve my mental health but sooner or later something in my home life would drag me back down.

“I had an interest in woodwork and I was keen to learn more. These sessions have allowed me to make new friends and connections with people who understood that everyone has their challenges but, also, did not need to know, sympathise or (probably most importantly) dwell on the difficulties of life.

“Spadework’s Woodwork for Wellbeing sessions give you the opportunity to do and learn so much, whether it’s about learning a new skill, having a purpose, and seeing the achievement of making something, or simply making a connection with other people. It’s the camaraderie, conversation and fun that is the thing for me.

“Woodwork for Wellbeing has provided me with the outlet and connection with others that I needed. It has helped me to sustain and continue to build on the changes I want to make to my life.

“It’s fun, it helps, and it makes a difference. What more can you ask? The impact has been huge, yet I’m sure to the outside world the change in me has been barely noticeable.”

“The group has also provided me with an opportunity to understand and develop

*Name has been changed to preserve anonymity

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9,366
breakfasts
served in
the Cafe
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Spadework Social Enterprises

Our Café, Garden Centre and Farm Shop have continued to be a reason many local people visit us. Under the guidance of our Garden Centre and Farm Shop Manager, we have increased the range of products that we stock, to include more varieties of plants and a greater range of composts, tools and garden living items. We have also recruited and retained some knowledgeable staff who have improved the way we merchandise our stock. Albeit with the limitations of a polytunnel structure, we have also managed to improve the look and feel of the Garden Centre. Many customers have commented positively on the transformation.

sandwiches, jacket potatoes, cakes and biscuits as well as hot and cold drinks.

The Farm Shop had an excellent year. It is popular for locals for small items like bread and milk. However, many people who visited us last year have returned to supermarket shopping. We have introduced new ranges, like gluten-free and frozen ready meals to try and attract both new customers and encourage existing customers to spend more, but this has been against the backdrop of a cost-of-living crisis. The aim of our Shop continues to be to serve the local community and to support local growers and producers. We are members of Produced in Kent. We are currently investigating ways of invigorating the Spadework Farm Shop.

Many local people were relieved when the Food Shed Café reopened after two years. In April we were once again serving our very popular breakfasts, as well as toasted

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A very big
Spadework,
“Thank you.”
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Fundraising

With financial challenges everywhere, 2022 was always going to be a tricky year for fundraising. Our National Lottery Community Foundation grant came to an end, but we have been fortunate to benefit from a regular income stream over the last few years to help us deliver our activities and the funds to build our new classrooms.

We have acquired a new community defibrillator, courtesy of The Hospital Saturday Fund, and our Trainees and

dementia music classes have benefited from some new musical percussion instruments, courtesy of Music for All.

As always, our local Asda, Tesco, Waitrose and Co-op have helped us raise funds throughout the year. The West Malling Arts Society purchased the paint for Charlotte Gardner, owner of The Drawing Rooms in West Malling, to complete the first of our three outdoor murals. We love some local collaboration and the plan is to finish them in 2023.

The McLay Dementia Trust is supporting the delivery of our dementia services and the Oliver Ford Foundation will be helping us purchase a new truck.

We must also extend our thanks to Kent Community Foundation and Fidelity for their continued support. Their support enabled us to publish our first Impact Report, which will be updated annually.

With an ambition to increase and diversify our income streams, in 2022 we formalised a strategy for corporate fundraising.

Our existing partner, Mid Kent College, continues to support us with volunteer days and presenting opportunities for us to have a presence at events to raise our profile.

tmactive (Tonbridge and Malling Leisure Trust) came on board in May and have been pro-active in fundraising for us.

A charity Golf Day, generated a donation of £2500 for Spadework.

We are looking to build a pipeline of businesses interested in formalising an arrangement with us and now have a process for on-boarding which includes due diligence on any company that expresses interest.

In 2022 we benefited from 355 hours of corporate volunteering from companies including Allianz, Seasalt (Sevenoaks), Cabot Financial, Nat West, Gallagher, Fidelity and Logistics UK.

Many other people and organisations have helped us over the year too. In 2022 we held our first fundraising quizzes, since the pandemic and hosted an on-site Easter Egg Hunt. In December we held a Celebration evening to thank all of our supporters and in 2023 will return to a fuller programme of Community fundraising events.

We are grateful to have the support of a wide range of organisations and individuals as well as those who shop in in our Garden Centre, Cafe and Farm Shop.

Thank you.

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Awards

In September 2022 we were honoured to be recognised as Disability and Mental Health Charity of the Year at the Kent Charity Awards. The awards recognise the contribution of charities in making the lives of local people better.

beginning of the provision of new services for people living with dementia. We appointed a dementia services co-ordinator to bring in the expertise we need to deliver services.

Against the backdrop of the pandemic, the immediate effect of winning in 2022 was to send a wave of positivity through our beneficiaries, our staff and our volunteers. Receiving public recognition for the hard work that goes in every day to deliver our service gave us an opportunity to celebrate.

These new services have increased the reach of Spadework, enabled us to generate more income and to use the infrastructure to benefit more people more of the time. This award was recognition of our evolution.

During the second lockdown two volunteers came on site to assist us with our pumpkin patch. We eventually learned that during the first lockdown their daughter, who lived on her own, had passed away. Her parents told us how grateful they were that they had been able to volunteer at Spadework, which helped them to deal with their grief.

We talk about helping people live healthier, happier and more fulfilling lives and this award has helped us to do that.

We were shortlisted with two other amazing charities for this award. We have had a close relationship with one of the finalists, The Fifth Trust in Canterbury for the past six years. The other shortlisted finalist was Maidstone Mencap Charitable Trust and as a result of winning this award we have developed closer ties with them.

We realised there were plenty more people who could benefit from our services. As a result, we launched Time to Grow, our gardening for wellbeing service enabling people within the local community to come on site and garden. Our Woodwork for Wellbeing sessions enable people to socialise using our woodwork workshop as a base, with a coffee and a piece of cake.

It has given confidence to our stakeholders and supporters.

We are proud to have been recognised with this award and are using the recognition to further extend the work we do to support our community.

The introduction of weekly memory cafes, peer support and carer groups were the

Sustainability

model. By growing and stocking fewer plants that need warm conditions we’ve changed our energy needs. We also reduced our electricity usage by 23 per cent in 2022 compared to 2021. This is reflected in our improved carbon footprint.

We want to reduce our emissions. In 2022 we have been fortunate to receive advice to help us analyse and begin our journey to decarbonise.

This advice has been possible through government funding, which enabled a Decarbonisation Adviser to visit us and calculate our carbon footprint in 2021 and then review it for the 12 months of 2022.

We are also mindful of the emissions

produced by the Spadework trucks. Through careful scheduling of deliveries of items like logs, flowers, veg boxes and Christmas trees, we are trying to ensure we use fuel are efficiently. We work out routes that optimised to save fuel and reduce the number of journeys we take.

We are pleased that we have reduced our carbon footprint from 36.02 tCO2e to 9.78 tCo2e. In effect we have reduced our emissions by 73 per cent.

We are pleased we have achieved this and we will now be signing up to the Government’s SME Climate Commitment.

Primarily this has been achieved by no longer using kerosene in our greenhouses. We made a conscious decision to change our operating

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We reduced
our emissions
by 73%
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Challenges

2022 has been a challenging year. New framework contracts for statutory funding from KCC did not kick in until six months later than due. As costs increased the value of the contracts, even at the higher rate was less than anticipated. This placed additional pressure on the income generated by our social enterprises, which performed well.

The energy crisis has impacted us in two ways. Firstly, while it meant demands for our logs increased, we struggled to keep up with the demand. This is a challenge for our staff who want to take and fulfil every order and for our Garden Centre and Farm Shop Manager who purchases the logs.

Sometimes we were simply unable to source logs and there were several weeks when we had sold out. In the future we will look at how we can protect this income, perhaps by being able to store more logs on site. We are collaborating with the Fifth Trust

to understand the logistics of their log sales operation.

The second way the energy crisis has impacted us is to increase our energy costs. We have a high consumption of electricity and are looking at ways to reduce this. In addition, despite the fact that we have access to the bore water of our farming neighbour (and patron Stephen Betts), our bill increased from £1300 in 2021 to £4830 in 2022.

We endeavour to find income from other revenue streams, but it has been hard even to stand still in the current economic climate. The increased demand for our services puts more pressure on our existing income.

With a similar economic outlook for 2023, alongside the changing weather patterns which influence our Garden Centre sales, we anticipate another challenging year.

The future

We will:

l Forge and evolve collaborative

relationships with other charities and local organisations, so we remain at the heart of our community.

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Financial Statement

Financial Review

a. Reserve policy

Our objective is to achieve a position where the income from local authority grants and from the supporting activities meet the full operational costs of the charity, allowing all donations to be used for new capital projects and to allow for the creation of a reserve fund. Over the last few years our dependence on donations to cover operational shortfalls has been reducing. We would ideally like to build a reserves buffer of around £150,000 to enable the charity to continue operating whilst we achieve this goal.

Structure, governance and management

a. Company status

Spadework Ltd is a charitable company limited by guarantee with no share capital. The company was incorporated on 30 May 1984 and is governed by its Memorandum and Articles of Association.

b. Governance and internal control

The Board of Trustees is responsible for selecting and recruiting suitably skilled Trustees. One third of the Trustees retire from office at each Annual General Meeting. A retiring trustee is eligible for re-election, and there is no limit on the number of times a trustee may be re-elected.

c. Risk management

The Trustees have assessed the major risks to which the charity is exposed and, in particular, those related to the operations and finances of the charity. They are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.

The Trustees have developed a formal risk management process to assess business risks and implement risk management strategies. This involves reviewing the risks the charity faces, prioritising them in

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Financial Statement

terms of potential impact and likelihood of occurrence, and identifying means of mitigating the risks in line with a risk profile accepted by the board.

The most significant risk facing the charity is a reduction in our funding. A reduction in income would impact on the charity’s ability to continue to operate. In terms of mitigating the risk, we strive to ensure that the income derived from our Day Opportunity Services and other supporting activities are maximised and that we are working towards identifying new funding streams.

Basis for preparation of accounts

The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) 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 2019).

Since the group and the Charity qualify as small under section 383 of the Companies Act 2006, the Group strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Statement of Trustees’ responsibilities

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not a ancial statements unless pprove the fin they are satisfied that they give a true and fair view of the state of affairs of the Group and the Charity and of their incoming resources and application of resources, including their income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

38

39

Financial Statement

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group and the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Group and the Charity 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 Group and the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

Each of the persons who are Trustees at the time when this Trustees’ report is approved has confirmed that:

Auditor

The auditor, Kreston Reeves LLP, has indicated his willingness to continue in office. The designated Trustees will propose a motion reappointing the auditor at a meeting of the Trustees.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Sue Murray, Chairman Date: 19th May 2023

40

41

Spadework Limited (A company limited by guarantee)

Independent auditor's report to the Members of Spadework Limited

Opinion

We have audited the financial statements of Spadework Limited (the 'parent charitable company') and its subsidiaries (the 'group') for the year ended 31 December 2022 which comprise the Consolidated statement of financial activities, the Consolidated balance sheet, the Charity balance sheet, the Consolidated statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

Spadework Limited

(A company limited by guarantee)

Independent auditor's report to the Members of Spadework Limited (continued)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditor's report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the Group's and the parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

42

43

Spadework Limited (A company limited by guarantee)

Independent auditor's report to the Members of Spadework Limited (continued)

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Spadework Limited

(A company limited by guarantee)

Independent auditor's report to the Members of Spadework Limited (continued)

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

S M Robinson BA FCA FCIE DChA (Senior statutory auditor)

The objectives of our audit are to identify and assess the risks of material misstatement of the financial statements due to fraud or error; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud or error; and to respond appropriately to those risks.

Based on our understanding of the group and charitable sector generally, and through discussion with the Trustees and other management (as required by auditing standards), we identified that the principal risks of noncompliance with laws and regulations related to safeguarding, health and safety, antibribery and employment law. We considered the extent to which noncompliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, taxation and pension legislation. We communicated identified laws and regulations throughout our team and remained alert to any indications of noncompliance throughout the audit. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to increase revenue or reduce expenditure and management bias in accounting estimates and judgemental areas of the financial statements. Audit procedures performed by the engagement team included:

• Discussions with management and assessment of known or suspected instances of noncompliance with laws and regulations and fraud; and

for and on behalf of Kreston Reeves LLP

Chartered Accountants Statutory Auditor

Montague Place

Quayside

Chatham Maritime

Chatham

Kent

ME4 4QU

Date: 5th June 2023

• Challenging assumptions and judgements made by management in its significant accounting estimates; and

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.

Spadework Limited (A company limited by guarantee)

45

44

Spadework Limited

(A company limited by guarantee) Registered number: 1820460

Consolidated Statement of financial activities (incorporating income and expenditure account) For the year ended 31 December 2022

Note
Income from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Other income
7
Total income
Expenditure on:
Raising funds
Charitable activities
9
Total expenditure
Net expenditure
Transfers between funds
18
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2022
£
60,272
682,552
890,419
88
1,629
1,634,960
27,302
1,669,120
1,696,422
(61,462)
381
(61,081)
1,048,771
(61,081)
987,690		 Restricted
funds
2022
£
102,125
-
-
-
-
102,125
-
108,895
108,895
(6,770)
(381)
(7,151)
30,260
(7,151)
23,109		 Total
funds
2022
£
162,397
682,552
890,419
88
1,629
1,737,085
27,302
1,778,015
1,805,317
(68,232)
-
(68,232)
1,079,031
(68,232)
1,010,799		 Total
funds
2021
£
369,023
604,980
641,540
13
-
1,615,556
23,201
1,604,992
1,628,193
(12,637)
-
(12,637)
1,091,668
(12,637)
1,079,031

Consolidated balance sheet As at 31 December 2022

Note
Fixed assets
Tangible assets
12
Current assets
Stocks
14
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within one
year
16
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more
than one year
17
Total net assets
Charity funds
Restricted funds
18
Unrestricted funds
18
Total funds		 120,780
103,054
69,539
293,373
(136,032)		 2022
£
983,060
983,060
157,341
1,140,401
(129,602)
1,010,799
23,109
987,690
1,010,799		 130,878
85,466
83,455
299,799
(120,934)		 2021
£
980,054
980,054
178,865
1,158,919
(79,888)
1,079,031
30,260
1,048,771
1,079,031

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Anthony Young Treasurer Date: 22nd May 2023

Susan Murray Chair

46

47

Spadework Limited (A company limited by guarantee) Registered number: 1820460

Charity balance sheet As at 31 December 2022

Note
Fixed assets
Tangible assets
12
Investments
13
Current assets
Stocks
14
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within one
year
16
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more
than one year
17
Total net assets
Charity funds
Restricted funds
18
Unrestricted funds
18
Total funds		 26,318
99,929
68,675
194,922
(90,428)		 2022
£
983,060
1
983,061
104,494
1,087,555
(129,602)
957,953
23,109
934,844
957,953		 33,942
85,466
83,455
202,863
(162,121)		 2021
£
980,054
1
980,055
40,742
1,020,797
(79,888)
940,909
30,260
910,649
940,909

Spadework Limited

(A company limited by guarantee)

Consolidated statement of cash flows For the year ended 31 December 2022

Note
Cash flows from operating activities
Net cash used in operating activities
21
Cash flows from investing activities
Fixed Asset Additions
Proceeds from Sale of Tangible Fixed Assets
Profit on Sale of Fixed Assets
Net cash used in investing activities
Cash flows from financing activities
Cash inflows from new borrowing
Repayments of borrowing
Net cash provided by/(used in) financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
22		 2022
£
26,643
(88,987)
4,745
(1,629)
(85,871)
137,264
(91,952)
45,312
(13,916)
83,455
69,539		 2021
£
57,997
(265,524)
-
-
(265,524)
-
(5,190)
(5,190)
(212,717)
296,172
83,455

The notes on pages 48 to 65 form part of these financial statements

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Anthony Young Treasurer Date: 22nd May 2023

Susan Murray Chair

48

49

Spadework Limited (A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

1. General information

Spadework Limited is a company limited by guarantee in the United Kingdom. In the event of the Charitable Company being wound up, the liability in respect of the guarantee is limited to £10 per member of the Charitable Company. The address of the registered office is given in the Charity information on page 1 of these financial statements. The nature of the Charitable Company's operations and principal activities are set out on page 2.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Spadework Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The Consolidated statement of financial activities (SOFA) and Consolidated balance sheet consolidate the financial statements of the Group and its subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis.

The Group has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of financial activities in these financial statements.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Consolidated statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Spadework Limited

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

2. Accounting policies (continued)

2.3 Expenditure

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 measured reliably.

Expenditure on raising funds includes all expenditure incurred by the Group to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Group's objectives, as well as any associated support costs.

2.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Group; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.5 Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

2.6 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following bases:

Freehold land - Not depreciated
Site improvements - 5% straight line
Buildings - 5% straight line
Motor vehicles - 25% reducing balance
Fixtures and fittings - Various rates depending on the estimated
useful life of the asset
Assets under construction - Not depreciated until completion

2.7 Investments

Investments in subsidiaries are valued at cost less provision for impairment.

50

51

Spadework Limited (A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

2. Accounting policies (continued)

2.8 Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.9 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.11 Liabilities and provisions

Spadework Limited

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

3. Income from donations and legacies

Unrestricted
funds
2022
£
Donations
60,272
Government grants
-
60,272
Total 2021
282,421		 Restricted
funds
2022
£
102,125
-
102,125
86,602		 Total
funds
2022
£
162,397
-
162,397
369,023		 Total
funds
2021
£
191,079
177,944
369,023

Goverment grants include furlough income of £Nil (2021: £177,944) received through the government's furlough scheme during the COVID-19 pandemic.

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.12 Financial instruments

The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.13 Operating leases

Rentals paid under operating leases are charged to the Consolidated statement of financial activities on a straight line basis over the lease term.

2.14 Pensions

The Group operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Group to the fund in respect of the year.

2.15 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Group and which have not been designated for other purposes.

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 Group 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.

52

53

Spadework Limited

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

4. Income from charitable activities

Unrestricted
funds
2022
£
Charitable activities
682,552
Total 2021
604,980		 Total
funds
2022
£
682,552
604,980		 Total
funds
2021
£
604,980

Charitable activities

.

Unrestricted
funds
2022
£
Pumpkins
47,036
Catering
900
Logs
160,035
Other activities
15,962
Sponsorship - Kent County Council
277,973
Sponsorship - Medway Council
24,762
Sponsorship - Private
155,884
682,552
Total 2021
604,980		 Total
funds
2022
£
47,036
900
160,035
15,962
277,973
24,762
155,884
682,552
604,980		 Total
funds
2021
£
54,534
-
97,431
5,160
243,194
40,132
164,529
604,980

Spadework Limited

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

5. Income from other trading activities

Unrestricted
funds
2022
£
Garden Centre
425,200
The Food Shed Café
260,077
Farm shop
205,142
890,419
Total 2021
641,540		 Total
funds
2022
£
425,200
260,077
205,142
890,419
641,540		 Total
funds
2021
£
380,167
2,925
258,448
641,540
6.
Investment income
Unrestricted
funds
2022
£
Bank interest
88
Total 2021
13
7.
Other incoming resources		 Total
funds
2022
£
88
13		 Total
funds
2021
£
13
Unrestricted Total Total
funds funds funds
2022 2022 2021
£ £ £
1,629 1,629 -

Profit on sale of fixed assets

54

55

Spadework Limited (A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

8. Costs on raising funds

Unrestricted
funds
2022
£
Fundraising events
27,302
Total 2021
23,201		 Total
funds
2022
Total
funds
2021
£
£
27,302
23,201
23,201

9. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2022
£
Charitable activities
1,669,120
Total 2021
1,515,412		 Restricted
funds
2022
£
108,895
89,580		 Total
2022
£
1,778,015
1,604,992		 Total
2021
£
1,604,992

Spadework Limited

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

. Charitable activities

Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
£ £ £ £
Other staff costs 9,638 - 9,638 5,406
Vehicle costs 13,256 - 13,256 9,261
Office costs 133,887 - 133,887 141,931
Professional costs 34,284 - 34,284 29,259
Site costs 73,033 38,289 111,322 132,812
Bank interest 6,858 - 6,858 5,286
Stock purchases 580,965 - 580,965 435,985
Auditors' remuneration 10,995 - 10,995 8,450
Wages and salaries 668,895 60,333 729,228 705,858
National insurance 47,984 - 47,984 48,078
Pension costs 16,733 - 16,733 15,523
Depreciation 72,592 10,273 82,865 67,143
1,669,120 108,895 1,778,015 1,604,992
Total 2021 1,515,412 89,580 1,604,992

10. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension
schemes		 Group
2022
£
729,228
47,984
16,733
793,945		 Group
2021
£
705,858
48,078
15,523
769,459		 Charity
2022
£
729,228
47,984
16,733
793,945		 Charity
2021
£
705,858
48,078
15,523
769,459

56

57

Spadework Limited (A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

10. Staff costs (continued)

The average number of persons employed by the Charity during the year was as follows:

Support Workers
Administrator
Managers
Weekend Staff
CIC		 Group
2022
No.
16
5
10
15
16
62		 Group
2021
No.
18
4
9
12
-
43		 Charity
2022
No.
16
5
10
15
16
62		 Charity
2021
No.
18
4
9
12
-
43

The average headcount expressed as full-time equivalents was:

Support Workers
Administrators
Managers
Weekend Staff
CIC		 Group
2022
No.
11
2
8
3
10
34		 Group
2021
No.
15
2
9
6
-
32		 Charity
2022
No.
10
1
6
-
-
17		 Charity
2021
No.
15
2
9
6
-
32

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

Spadework Limited

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

12. Tangible fixed assets

Group and Charity

Cost or valuation
At 1 January 2022
Additions
Disposals
Transfers between classes
At 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
On disposals
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021		 Freehold
property
£
1,326,347
81,010
-
128,460
1,535,817
556,401
51,204
-
607,605
928,212
769,946		 Motor
vehicles
£
44,412
-
-
-
44,412
24,505
4,968
-
29,473
14,939
19,907		 Fixtures and
fittings
£
116,683
7,977
(4,970)
-
119,690
54,942
26,693
(1,854)
79,781
39,909
61,741		 Assets
under
construction
£
128,460
-
-
(128,460)
-
-
-
-
-
-
128,460		 Total
£
1,615,902
88,987
(4,970)
-
1,699,919
635,848
82,865
(1,854)
716,859
983,060
980,054
Group Group
2022 2021
No. No.
In the band £80,001 - £90,000 1 -
In the band £90,001 - £100,000 - 1

During the year the charity's key management personnel received employee benefits (as defined by Charities SORP FRS 102) of £293,385 (2021: £302,270), including employer's national insurance contributions of £28,451 (2021: £28,410) and employer's pension contributions of £7,510 (2021: £6,275).

11. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2021 - £NIL).

During the year ended 31 December 2022, no Trustee expenses have been incurred (2021 - £NIL).

58

59

Spadework Limited (A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

13. Fixed asset investments

Charity
Cost or valuation
At 1 January 2022
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021		 Investments
in
subsidiary
companies
£
1
1
1
1

14. Stocks

Group Group Charity Charity
2022 2021 2022 2021
£ £ £ £
Closing stock 120,780 130,878 26,318 33,942

15. Debtors

Due within one year
Trade debtors
Other debtors
Prepayments and accrued income		 Group
2022
£
78,761
9,242
15,051
103,054		 Group
2021
£
45,419
2,538
37,509
85,466		 Charity
2022
£
75,636
9,242
15,051
99,929		 Charity
2021
£
45,419
2,538
37,509
85,466

Spadework Limited

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

16. Creditors: Amounts falling due within one year

Bank loans
Trade creditors
Amounts owed to group undertakings
Other taxation and social security
Other creditors
Accruals and deferred income		 Group
2022
£
5,506
86,182
-
32,380
3,619
8,345
136,032		 Group
2021
£
9,908
84,054
-
16,817
3,055
7,100
120,934		 Charity
2022
£
5,506
19,560
21,018
32,380
3,619
8,345
90,428		 Charity
2021
£
9,908
31,391
93,850
16,817
3,055
7,100
162,121

17. Creditors: Amounts falling due after more than one year

Group
2022
£
Bank loans
129,602
Included within the above are amounts falling due as follows:
Between two and five years
Bank loans
22,023
Over five years
Bank loans
107,579		 Group
2021
£
79,888
41,905
37,983		 Charity
2022
£
129,602
22,023
107,579		 Charity
2021
£
79,888
41,905
37,983

Included in creditors is a loan from Natwest Bank, payable over 10 years at a fixed rate of 6.23% pa over the Bank's base rate. During the fixed rate period monthly instalments of £1,175.45 will be payable, with the balance of the loan being due as a final instalment.

60

61

Spadework Limited

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

Notes to the financial statements
For the year ended 31 December 2022
18.
Statement of funds
Statement of funds - current year
Balance at 1
January
2022
£
Designated funds
Fixed Asset Fund
968,672
General funds
General Fund
80,099
Total Unrestricted funds
1,048,771
Restricted funds
Buildings Fund
11,382
National Lottery
9,404
Other Restricted Funds
9,474
30,260
Total of funds
1,079,031		 Income
£
-
1,634,960
1,634,960
-
40,252
61,873
102,125
1,737,085		 Expenditure
£
-
(1,696,422)
(1,696,422)
(10,273)
(49,656)
(48,966)
(108,895)
(1,805,317)		 Transfers
in/out
£
13,279
(12,898)
381
-
-
(381)
(381)
-		 Balance at
31
December
2022
£
981,951
5,739
987,690
1,109
-
22,000
23,109
1,010,799

Spadework Limited

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

18.
Statement of funds (continued)
Statement of funds - prior year
Balance at
1 January
2021
£
Designated funds
Fixed Asset Fund
760,202
General funds
General Fund
276,486
Total Unrestricted funds
1,036,688
Restricted funds
Buildings Fund
21,471
National Lottery
10,000
Other Restricted Funds
23,509
54,980
Total of funds
1,091,668		 Income
£
-
1,528,954
1,528,954
-
40,252
46,350
86,602
1,615,556		 Expenditure
£
-
(1,538,613)
(1,538,613)
(10,089)
(26,671)
(52,820)
(89,580)
(1,628,193)		 Transfers
in/out
£
208,470
(186,728)
21,742
-
(14,177)
(7,565)
(21,742)
-		 Balance at
31
December
2021
£
968,672
80,099
1,048,771
11,382
9,404
9,474
30,260
1,079,031

62

63

Spadework Limited (A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

The designated Fixed Asset Fund represents the net book value of the charity's fixed assets, excluding the value of the restricted Buildings Fund.

Spadework Limited

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

20. Analysis of net assets between funds

Analysis of net assets between funds - current year

The restricted Buildings Fund accounts for 'lottery' grants from the Community Fund, expended on buildings and equipment. In accordance with the terms of those grant, there are restrictions on use of those assets which can apply for anything up to 80 years. Accordingly, transfers are made so that the balance on this fund is equal to the net book value of the buildings and equipment to which such restrictions apply.

The restricted Global Make Some Noise Fund accounts for a grants awarded to perform repairs and construction work to the Charity's premises.

The restricted National Lottery Fund relates to grants received from the National Lottery for various works to make improvements to the Charity's premises.

Other restricted funds relate to immaterial grants and donations received from various organisations or individuals for specific projects.

Transfers out of restricted funds during the year relate to the purchase of capital assets, in accordance with the terms of the restricted grant, and have been transfered to the Charity's designated fixed asset fund as the terms of the restriction have now lapsed.

19. Summary of funds

Summary of funds - current year

Designated funds
General funds
Restricted funds		 Balance at 1
January
2022
£
968,672
80,099
30,260
1,079,031
Balance at
1 January
2021
£
760,202
276,486
54,980
1,091,668		 Income
£
-
1,634,960
102,125
1,737,085
Income
£
-
1,528,954
86,602
1,615,556		 Expenditure
£
-
(1,696,422)
(108,895)
(1,805,317)
Expenditure
£
-
(1,538,613)
(89,580)
(1,628,193)		 Transfers
in/out
£
13,279
(12,898)
(381)
-
Transfers
in/out
£
208,470
(186,728)
(21,742)
-		 Balance at
31
December
2022
£
981,951
5,739
23,109
1,010,799
Balance at
31
December
2021
£
968,672
80,099
30,260
Summary of funds - prior year
Designated funds
General funds
Restricted funds
1,079,031
Unrestricted
funds
2022
£
Tangible fixed assets
981,951
Current assets
271,373
Creditors due within one year
(136,032)
Creditors due in more than one year
(129,602)
Total
987,690		 Restricted
funds
2022
£
1,109
22,000
-
-
23,109		 Total
funds
2022
£
983,060
293,373
(136,032)
(129,602)
1,010,799

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
Total		 Unrestricted
funds
2021
£
968,672
280,921
(120,934)
(79,888)
1,048,771		 Restricted
funds
2021
£
11,382
18,878
-
-
30,260		 Total
funds
2021
£
980,054
299,799
(120,934)
(79,888)
1,079,031

21. Reconciliation of net movement in funds to net cash flow from operating activities

Net expenditure for the year (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Decrease/(increase) in stocks
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by operating activities		 Group
2022
£
(68,232)
82,865
10,098
(17,588)
19,500
26,643		 Group
2021
£
(12,637)
67,143
(34,603)
78,398
(40,304)
57,997

64

65

Spadework Limited (A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

22. Analysis of cash and cash equivalents

Group Group 2022 2021 £ £ Cash in hand 69,539 83,455

Spadework Limited

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2022

27. Controlling party

There is no overall controlling party.

28. Principal subsidiaries

The following was a subsidiary undertaking of the Charity:

23. Analysis of changes in net debt

Cash at bank and in hand
Debt due within 1 year
Debt due after 1 year		 At 1
January
2022
£
83,455
(9,908)
(79,888)
(6,341)		 Cash flows
£
(13,916)
4,402
(49,714)
(59,228)		 At 31
December
2022
£
69,539
(5,506)
(129,602)
(65,569)

Name Company Registered office or principal Principal activity number place of business Spadework Social Enterprises 13099464 Spadework Nursery, To provide CIC Teston Road, commercial support Offham, to the Charity and West Malling, learning Kent, opportunities for the ME19 5NA trainees Class of Holding Included in shares consolidation Ordinary 100% Yes

24. Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £16,733 (2021: £15,523). Contributions totalling £3,619 (2021: £3,055) were payable to the fund at the balance sheet date and are included in creditors.

25. Operating lease commitments

At 31 December 2022 the Group and the Charity had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

The financial results of the subsidiary for the year were:

Name Income Expenditure Profit/(Loss) Net assets
£ £ / Surplus/ £
(Deficit) for
the year
£
Spadework Social Enterprises CIC 890,419 (837,573) 52,846 190,969
Not later than 1 year
Later than 1 year and not later than 5 years		 Group
2022
£
180
360
540		 Group
2021
£
180
540
720		 Charity
2022
£
180
360
540		 Charity
2021
£
180
540
720

26. Related party transactions

During the year Brachers, a related party of Mary Rimmer, whom is a Trustee, due to her role with the company, made no purchases (2021: £190) from Spadework and made no donations (2021: £10,000) to Spadework.

Spadework, Teston Road, Offham, Kent. ME19 5NA Tel. 01732 870002 • Website: Spadework.org.uk

@spadework.offham spadework.offham @spadeworkoffham

Thanks to Stephanie Peat for design and Singlewell Print for printing this report.