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2021-03-31-accounts

Contents Page
Report ofthe Trustees S —20
Auditor's
report		 21-23
Consolidated statement offinancial activities
Balance sheets 25
Consolidated Cash Flow Statement 26
Notes to the consolidated financial statements 27-41

Unrestricted Restricted Total funds Total funds
Funds Funds 2021 2020
Note f E E E
INCOME
Incomefrom
voluntar)rlncomer
Donations 1,599 1,599 2,181
Income frominvestments:
Sales
Deposit interest 12 172
Income from charitable activities:
Grants and contracts 80,000 1,654,162 1,734,162 814,715
Income from CIC 16,704 16,704 15,849
Hire offacilities 14,169
Code subscriptions 2,950 2,950 2,950
Fees earned 44,021 44,021 37,142
Training and conferences 11,033 11,033 6,895
Miscellaneous
income		 4,856 4,856 5,051
TOTAL INCOME 161,175 1,654,162 1,815,337 899,124
EXPENDITURE
Costs of raising funds 21,000 21,000 16,830
Charitable
activities		 87,567 1,609,609 1,697,176 998,500
TOTAL EXPENDITURE 7 10S,567 1,609,609 1,718,176 1,015,330
Net income/(expenditure) 52,608 44,553 97,161 (116,206)
Transfers between funds 14 5,206 (5,206)
Fund balances brought forward
1April 2020 15 323,765 28,793 352,558 468,764
FUND BAIANCES CARRIED FORWARD
31MARCH 2021 15,16 381,579 6S,140 449,719 352,558
Group Group Charity Charity
2021 2020 2021 2020
Notes E E f E
FIXEDASSETS
Tangible fixed assets 9 170,743 165,859 170,743 165,859
CURRENT ASSETS
Debtors 11 319,824 273,626 317,374 268,362
Cash at bank and in hand 162,281 38,493 157,179 34,765
482,105 312,119 474,553 303,127
CREDITORS: Amounts falling due
within one year 12 (203,129) (125,420) (195,654) (116,553)
NET CURRENT ASSETS 278,976 186,699 278,899 186,574
449,719 352,558 449,642 352,433
FUNDS:
Unrestricted
General
Funds		 14 107,485 101,390 107,408 101,265
Designated
Funds		 274,094 222,375 274,094 222,375
Restricted 13 68,140 28,793 68,140 28,793
449,719 352,558 449,642 352,433

Totalfunds Total funds
Note 2021 2020
E E
Cash used in operating
activities		 137,701 (84,067)
Cash flows from investing activities:
Interest 12 172
Purchase offixed assets (13,925) (3,733)
(Decrease)
in cash		 &cash equivalents 123,788 (87,628)
Cash &cash equivalents at beginning ofyear 38,493 126,121
Cash &cash equivalents atend of year 162,281 38,493
RECONCILIATION OF NET (EXPENDITURE) TO NET CASH FLOW
FROM OPERATING ACTIVITIES
Net(expenditure) for the reporting period 97,161 (116,207)
(as per the statement
offinancial		 activities)
Adjustments
for:
Depreciation
charges		 9 9,041 4,399
(Increase)/decrease in debtors 11 (46,198) (31,722)
(Decrease)
in creditors		 12 77,709 59,635
Interest (12) (172)
Net cash provided (used in) operating activities 137,701 (84,067)

Unrestricted Restricted Total Funds Total
funds funds 2021 Funds 2020
f E E
4 GRANTS
Welsh Govt: Controlled Environment Agriculture 480,899 480,899
Natural
England —Growing Care Farming		 372,764 372,764 270,254
Welsh Govt- Orchards forWales 226,184 226,184
Welsh Govt- All Things Allotments 132,725 132,725
Big Lottery Fund —Northern Ireland 119,285 119,285 64,173
Welsh Government
—Wales		 CLAS 77,309 77,309 50,873
Esmee Fairbairn
Foundation		 54,000 44,000
City Bridge Trust 46,213 46,213 50,000
Scottish Govt- Food & Drink 37,000 37,000 37,000
HMRC: Coronavirus Job Retention Scheme 28,264 28,264
Bristol City Council - Coronavirus grant 25,000 25,000
Cardiff and Vale University
Local		 Health Board 25,000 25,000
European Social Fund: Gardeniser Hub 22,807 22,807
Keep Wales Tidy 22,050 22,050
National Lottery: Awards for All England 9,500 9,500
European Social Fund: Gardeniser Pro 8,079 8,079 16,386
National
Lottery Community
Fund:		 Edible Cardiff 7,602 7,602
Necessity (SHED) 7,000 7,000
Urban Agriculture
Consortium		 7,000 7,000
European Social Fund: Gardeniser Plus 5,244 5,244
European Social Fund: UGAIN 4,472 4,472 23,296
National Lottery: Awards for All Scotland 4,288 4,288
Innovate: FEW-Meter 4,147 4,148 7,554
Moondance
Foundation		 3,400 3,400
Corra Foundation 2,000 2,000 4,000
Mante ll6wynedd 1,700 1,700
6reenmount
College		 1,700 1,700
Development
Trust Association Scotland		 1,500 1,500 500
Dementia Adventure 1,197 1,197 4,797
Community
Foundation		 Wales 1,000 1,000 1,000
Welsh Gov- Tyfu Fyny (1,873) (1,872) 237,666
European Social Fund - Scottish Innovation Fund (3,294) (3,294)
Other small grants 3,216
80,000 1,654,162 1,734,162 814,715
5 DONATIONS
Donations
-general		 1,599 1,599 2,181
6OTHER TRADING
ACTIVITIES
Code ofPractice fees 2,950 2,950 2,950
Consultancy fees 44,021 44,021 37,142
Eventfees 11,033 11,033 6,895
Hire offacilities 14,169
Other Income 4,856 4,856 3,306
59,604 59,604 66,642
29

Direct staff
costs		 Project
costs		 Other
direct costs		 Support
costs		 Total
2021		 Total 2020
f
Programmes
UK-wide 31,450 12,550 16,300 60,300 118,959
England 194,145 129,873 48,624 52,449 425,091 356,640
Scotland 40,451 700 3,392 14,779 59,321 54,192
Wales 171,987 706,438 70,801 63,787 1,013,013 339,731
Northern
ireland		 79,805 19,607 11,059 22,820 133,291 116,396
Governance 6,790 6,790 12,582
Fundraising 20,154 216 20,370 16,830
537,992 856,618 153,432 170,134 1,718,176 1,015,330
Support costs include: 2021 2020
f f
Sala ry costs 134,569 120,855
Other staff costs 818 11,882
Office costs, including rent 25,706 25,384
Depreciation 9,041 4,399
170,134 162,520
spent on a ct ivities.
Unrestricted
funds		 Restricted
funds		 2021f 2020
f
Programme focus:
UK-wide 6,176 54,123 60,300 118,959
England 10,981 414,110 425,091 356,640
Scotland 9,380 49,942 59,321 54,192
Wales 57,055 955,957 1,013,013 339,731
Northern Ireland 4,605 128,686 133,291 116,396
Governance 6,790 6,790 12,582
Fundraising 20,370 20,370 16,830
108,567 1,609,609 1,718,176 1,015,330

STAFF COSTS AND TRUSTEES'
REMUNERATION
2021 2020
f
Wages and salaries 596,069 536,205
Social security costs 48,834 41,861
Pension costs 27,658 23,399
672,561 601,465
Contractors / freelance 52,420 49,412
Other (recruitment/training) 2,438 10,161
54,858 59,573
698,356). 698,356).
The average number ofemployees analysed by programme was: 2021 2020
No. No.
UK-wide programmes 1.0 1.3
England 5.3 4.0
Scotland 1.2 1.1
Wales 5.1 4.9
Northern Ireland 2.3 1.8
Management Ikadministration including fundraising 4.3 4.2
19.2 17.3
2021 2020
E
Trustees remuneration and expenses 31 6,398

Equipment Furniture Leasehold Leasehold TOTAL
Fittings Property Land
E E E
COST
At 1April 2020 47,443 7,246 181,758 15,000 251,447
Costs in the year 13,925 13,925
61,368 7,246 181,758 15,000 265,372
DEPRECIATION
At 1April 2020 44,830 7,246 27,262 6,250 85,588
Charge forthe year 5,762 3,029 250 9,041
At31March 2021 50,592 7,246 30,291 6,500 94,629
NET BOOK VALUE
At31 March 2021 10,776 151,467 8,500 170,743
At 31March 2020 2,613 154,496 8,750 165,859

INVESTMEN TS —GROUP AND CO MP ANY
Group Charity
2021 2020 2021 2020
f E E E
Investment in subsidiary —shares at cost

11. DEBTORS
Group Charity
2021 2020 2021 2020
f f f. f
Trade debtors 34,136 23,176 27,686 13,912
Sundry debtors
and		 prepayments 2,548 2,548
Grants receivable 285,688 247,902 2&,688 247,902
Due from subsidiary undertaking 4,000 4,000
319,824 273,626 317,374 268,362
Grants receivable refer togrants for 2021 22 not yet paid at the end ofthe financial year:
Natural
England: Growing Care Farming		 169,018 84,527
Welsh Government: CEA 61,036
Esmee Fairbairn
Foundation		 32,000
Cardiff and Vale University Local Health Board 12,500
Innovate: FEW-Meter 4,823 2,874
Scottish Government: Food gt Drink 3,700
Gree nmount
College		 1,700
HMRC: Coronavirus
Job Retention		 Scheme 911
Welsh Government: Tyfu Fyny 127,482
Scottish Government SIF:Consortia 15,391
European Social Fund: Gardeniser Pro Ik UGAIN 17,627
285,688 247,901
12. CREDITORS
Group Charity
2021 2020 2021 2020
E f f f.
Amounts
falling due		 within one year:
Trade creditors 114,886 80,643 114,086 77,436
VAT 6,020 4,722 7,693 2,763
Social security and other taxes 19,378 20,833 19,378 20,833
Accruals 7,807 8,300 6,559 7,500
Deferred inco me 37,157 10,922 30,057 8,022
Grants held on behalf ofothers 17,881 17,881
203,129 125,420 195,654 116,554
Deferred income refers toincome for2021-22 received in 202O21:
BigLottery Fund: Digging Deeper 8,144 8,022
City Bridge Trust: London 14,312
National
Lottery Comm Fund: Edible Cardiff		 7,601
Invoiced
in advance		 7,100 2,900
37,157 10,922

13.
RESTRICTED FUNDS
Balance Incoming Outgoing Balance Balance
1April Resources Resources Transfers 31March
2020 2021
6 E E E E
Restricted funds
UK-wide
European Social Fund: Gardeniser Hub 22,807 (7,052) 15,755
EuropeanSocial
Fund:Gardeniser		 Pro 1,306 8,079 (9,385)
European Social Fund: Gardeniser Plus 5,244 (500) 4,744
European Social Fund: UGAIN 6,331 4,472 (10,803)
Dementia Adventure 2,299 1,197 (3,496)
Seedbed Trust: Gardens ofSanctuary 9,230 (3,849) 5,381
HMRC: Coronavirus Job Retention 28,264 (28,264)
Scheme
England
Natural
England: Growing Care		 372,764 (366,950) (5,814)
Farming
City Bridge Trust 3,638 37,213 (31,282) (2,280) 7,289
National
Lottery Community		 Fund: 9,500 (6,736) 2,764
Awards for All England
City Bridge Trust: Lockdown support 9,000 (9,000)
Innovate: FEW-Meter 4,147 (3,393)
Nottingham
City Homes: Just Grow		 (746)
Scotland
Scottish Govt: Food &Drink 37,000 (37,000)
National
Lottery Community		 Fund: 4,288 (4,288)
Awards for All Scotland
Corra Foundation 2,000 (2,000)
Urban Agriculture
Consortium		 4,000 4,000
Pockets &Prospects 1,500 1,500
Scottish Community
Alliance		 (903)
European Social Fund: Scottish (3,294) 3,294
Innovation
Fund
Wales
Welsh Government:
Controlled		 480,899 (480,899)
Environment
Agriculture
Welsh Government:
Orchards		 forWales 226,184 (226,184)
Welsh Government:
AIIThings Allotments		 132,725 (130,446) (2,279)
Welsh Government:
Community		 Land 77,309 (77,309)
Advisory Service
Cardiff &Vale University
Local Health		 25,000 (20,000) 5,000
Board: Horticulture
grants
Keep Wales Tidy 22,050 (22,050)
National
Lottery Community		 Fund: Edible 7,602 (352) 7,250
Cardiff
Moondance
Foundation:
Lockdown		 3,400 (3,400)
project

Mantell Gwynedd:
Lockdown		 gardening 1,700 (1,700)
Welsh Government:
Tyfu Fyny		 (1,873) 1,873
Northern
Ireland
National
Lottery Community		 Fund: 3,824 97,238 (96,261) 4,801
Digging Deeper
National
Lottery Community		 Fund: 22,047 (19,803) 2,244
Lockdown support
Necessity(SHED):Seed
Swap		 5,000 (2,449) 2,551
Necessity (SHED):Lockdown Gardening 2,000 (2,000)
Gree nmount
College		 1,700 (1,109) 591
Urban Agriculture
Consortium		 3,000 3,000
Managed projects
Manchester Green Alliance 516 516
Total restdcted funds 28,793 1,654,162 (1,609,609) (5,206) 68,140

Balance Incoming Outgoing Balance Balance
1April Resources Resources Transfers 31March
2019 2020
f E
Restricted
funds
UK-wide
Seedbed Trust: Gardens ofSanctuary 30,000 (20,770) 9,230
European Social Fund: Gardeniser Pro 2,943 16,386 (18,023) 1,306
Dementia
Adventure		 3,660 4,797 (6,158) 2.299
European Social Fund: UGAIN 23,296 (16,965) 6,331
Tudor Trust 959 (959)
Ernest Cook Foundation 1,000 (1,000)
England
City Bridge Trust: London 10,249 50,000 (56,611)
Natural
England: Growing Care Farming		 270,254 (268,911) (1,343)
Nottingham
City Homes: Just Grow		 (2,262)
Innovate: FEW-Meter 7,554 (7,554)
Scotland
Scottish Govt: Food &Drink 37,000 (37,000)
Corra Foundation 4,000 (4,000)
Scottish Community
Alliance		 (903)
Scottish Care Farming 1,700 (797)
Development
Trust Association		 500 (500)
Wales
Welsh Government:
Tyfu Fyny		 237,666 (235,276) (2,390)
Welsh Gov: Comm Land Advisory Service 38,670 50,873 (89,543)
Northern
Ireland
Big Lottery Fund Nl:Growing Resilience 33,935 (33,935)
BigLottery Fund Nl: Digging Deeper 64,173 (60,349) 3,824
Managed Projects
Manchester Green Alliance 516 516
Total restricted
funds		 124,327 769,715 (861,516) (3,733) 28,793

Balance 1st Incoming Outgoing Balance Balance
April 2020 Resources Resources Transfers 31st March
2021
E E E
Unrestricted funds
Designated funds
Organisational development 56,516 54,000 (55,595) 28,700 83,621
Nature's Path competition 7,475 7,475
Wales 26,072 (21,899) 3,500 7,673
Scotland 8,674 (6,192) 2,482
Northern Ireland 2,400 (300) 2,100
Equipment Fund 2,613 8,163 10,776
Leasehold Property Fund 154,496 (3,029) 151,467
Leasehold Land Fund 8,750 (250) 8,500
222,375 98,621 (83,986) 37,084 274,094
General funds 101,390 62,553 (24,580) (31,878) 107,485
Total unrestricted funds 323,765 161,174 (108,566) 5,206 381,579

Balance Incoming Outgoing Balance Balance
1stApril Resources Resources Transfers 31st March
2019 2020
f E
Unrestricted
funds
Designated
funds
Organisational
development		 69,000 (64,484) 8,000 56,516
Growing
Care Farming		 launch event 6,300 (6,300)
Green Health
Alliance		 - Manchester 2,610 (3,500) 890
Equipment
Fund		 2,613 2,613
Leasehold
Property		 Fund 157,525 (3,029) 154,496
Leasehold
Land
Fund		 9,000 (250) 8,750
244,435 (74,284) 8,224 222,375
General funds 100,002 85,409 (79,530) (4,491) 101,390
Total unrestricted funds 344,437 129,409 (153,814) 3f733 323,765
15.
ANALYSIS OF		 NET ASSETS - GROUP
General Designated Restricted Total
Funds Funds Funds
E f f f
Tangible
fixed assets		 170,743 170,743
Current assets 310,614 103,351 68,140 482,105
Current
liabilities		 (203,129) (203,129)
Net assets at 31st March 2021 107,485 274,094 68,140 449,719
16.
ANALYSIS OF		 NET ASSETS - CHARITY
General Designated Restricted Total
Funds Funds Funds
E f E E
Tangible
fixed assets		 170,743 170,743
Current assets 303,062 103,351 68,140 474,553
Current
liabilities		 (195,654) (195,654)
Net assets at 31st March 2021 107,408 274,094 68,140 449,642

Auditors' remuneration is as follows: 2021 2020
E E
Auditors remuneration 5,946 6,019
Other services - subsidiary 800 1,000

Cultivating C ommunities
CIC
2021 2020
E f
Turnover
Fees and contracts 16,702 15,849
Bank interest
16,702 15,849
Administrative expenses
Rent, rates, office costs 268 392
Staff &consultants 9,454 7,599
Management fee paid to the charity 1,000 2,000
Travel 72 904
Events and projects 1,157
Accountancy 800 1,000
Distribution to parent undertaking 4,000 4,000
16,751 15,895
The aggregate ofthe assets, liabilities and funds was:
Assets 23,584 15,511
Liabilities (23,509) (15,387)
Funds 75 124

20.
COMPARATIVE SOFA
Unrestricted Restricted Totalfunds Totalfunds
Funds Funds 2020 2019
Note E E E E
INCOME
Income from voluntaryincome:
Donations 5 2,181 2,181 2,159
Income fmminvestments:
Sales
Deposit interest 172 172 112
Income from chori table activftiesr
Grants and contracts 45,000 769,715 814,715 834,169
Income from CIC 15,849 15,849 4,973
Hire offacilities 14,169 14,169 9,359
Code subscriptions 2,950 2,950 3,750
Fees earned 37,142 37,142 61,203
Training and conferences 6,895 6,895 7,616
Miscellaneous
income		 5,051 5,051 6,299
TOTAL INCOME 129,409 769,715 899,124 929,640
EXPENDITURE
Costs ofraising funds 16,830 16,830 14,181
Charitable activiges 136,984 861,516 998,500 923,632
TOTAL EXPENDITURE 7 153,814 &61,516 1,015,330 937,813
Net income/(expenditure) (24,405) (91,801) (116,206) (8,173)
Transfers between funds 14 3,733 (3,733)
Fund balances brought forward
1April 2019 15 344,437 124,327 468,764 476,938
Fund balances carried forward
31March 2020 15,16 323,765 28,793 352,558 468,764