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|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|
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|||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)|
##
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|||||||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|