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2022-03-31-accounts

Social Farms and Gardens Consolidated Financial Statements for the year ended

31 March 2022

Charity Commission number: 294494 Office of the Scottish Charity Register number: SC039440 Company number (registered in England and Wales) : 02011023

1

Social Farms and Gardens

REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Contents Page
Report of the Trustees 3 – 14
Auditor’s report 15 - 17
Consolidated statement of financial activities 18
Balance sheet 19
Consolidated Cash Flow Statement 20
Notes to the consolidated financial statements 21 – 36

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Social Farms and Gardens

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

Chair’s introduction

Social Farms and Gardens supports communities across the UK to farm, garden and grow together. We have over 2,000 members unified by one vision – the use of nature-based activities as a catalyst to transform the lives of people and the communities in which they live.

We work to improve the health and wellbeing of individuals, communities and the environment through nature-based activities. We are proud to support thousands of grass root organisations from small fruit and veg plots on urban housing estates to large-scale rural care farms, transforming lives and connecting people. Social Farms and Gardens provides a powerful voice for the thousands of farmers, gardeners and growers whose vision improves the lives of millions of people.

Throughout the year we have supported our members in their work in their communities. We continued to provide advice and guidance, events and activities both remotely and in person: training courses, webinars and network meetings have been delivered online, engaging a wide audience across the UK.

Growing Care Farming activity in England, sadly had to be curtailed due to its funding ceasing a year early. The carefully planned work of this specific project was cut short and finished at the end of the financial year. Social Farms and Gardens has been continuing to assist care farming members whilst working out how to resurrect the higher level of support that was planned with the Growing Care Farming project.

Board meetings continued to take place virtually. The necessary changes to our delivery, and that of members, has also brought about longer-term changes and an appreciation of how things can be done differently.

We are grateful for how our staff have adapted to the challenges of the new management and would like to thank each member of the team for their valuable contribution to the charity’s achievements. We would also like to thank all of our funders and supporters for enabling us to continue delivery of vital support to our members, giving us the capacity to be their voice and promote the life changing work they carry out.

Sally Partridge

Chair

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Social Farms and Gardens

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 (continued)

The Board of Trustees presents its report and consolidated financial statements for the year ended 31 March 2022.

The consolidated financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statement and comply with the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommend Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland published on 16 July 2014.

The company has taken advantage of the exemption to not have to prepare a strategic report in accordance with the “the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013”.

The Charity and Company's objects are specifically restricted to the following to:

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Social Farms and Gardens

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 (continued)

Review of activities 2021-22

Overview

Outdoor nature-based work has never been more important to us all, providing new opportunities for Social Farms and Gardens (SF&G).

Like all charities, SF&G was affected by the pandemic which pushed everyone into finding new and innovative ways to work: our staff, Board and members built on the video-conferencing and remote working that we already used as a UK wide organisation. The Board would like to acknowledge the resilience and effort of staff in this challenging period.

Like many organisations, Social Farms and Gardens also had to deal with the consequences of the UK leaving the EU. Many of our large projects were EU funded. However, the relationships built from years of partnership have allowed ways to work internationally, which benefits our members and their communities.

At the end of 2021, the Director of SF&G tendered his resignation. As an interim and innovative measure, the Board of Trustees decided to ask a number of senior staff to form an Executive Team to take over the operational management of Social Farms and Gardens. The Board would like to acknowledge the resilience and effort of staff who have taken on additional responsibilities.

Membership

Membership continued to grow as communities discovered the benefits of community growing and discovered the wealth of information on our web site. Membership continues to be free, with income earned from providing services (e.g. training).

As a membership organisation SF&G also secures funding for particular projects which we then make available for our members to apply for. Examples this year include:

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Social Farms and Gardens

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 (continued)

Projects and Activities during the year included:

Resilient Green Spaces: funded by the Welsh Government, a £1.27m partnership project led by Social Farms and Gardens to pilot alternative re-localised food systems using communities and their green spaces as the driving force for change across Wales until June 2023. Projects include: A national allotment development team, Innovative food hubs, community orchards, Greener corridors and spaces in Gwynedd, exploring community access to farms and land, building horticultural future farming skills

Community Land Advisory Service: funded by the Welsh Government, supports the sector in Wales with land and planning issues

Edible Cardiff: funded by the National Lottery, supporting growing food in communities

Growing Resilience: Digging Deeper funded by the National Lottery Community Fund: People and Communities. A five-year project 2019 - 2024 to build capacity in the community growing sector across each local Council area in Northern Ireland based on skill-sharing, networking and relationship building with decision makers.

Growing Resilience Across Ireland funded by the Community Foundation Ireland a cross border partnership project between SF&G in Northern Ireland and our sister organisation in Ireland, Community Growing Ireland. This project recognises in matters of the environment and natural resources, it is appropriate to take an all-island/bioregional approach, it provides an opportunity to give our respective constituencies an insight into activities at an all-island level. Lobbying at a national level for provision of and support for community gardens.

Food Security through Seed Saving and Exchange a pilot in NI funded by Necessity to build resilience and skills in seed saving and a network for seed exchange, overcoming boundaries imposed by Brexit and Covid.

Sustainable Food Places Programme and development of a Sustainable Food Community a contract with Ards and North Down Council in NI delivering a Food for the Planet programme including distribution of micro grants for community growing initiatives using Participatory Budgeting.

Scottish Government Food and Drink, Good Food Nation Team funding supported two strands of work in Scotland, Community Land Advisory Service and Gardeniser. This enabled community projects to secure land and to launch the new training programme, with 16 people completing the first Scotland accredited course for 'community growing organisers'.

Gardeniser: funded by the EU, delivered in partnership across Europe, was also delivered online and in London. Through Gardeniser SF&G train people on all aspects of managing community gardens, and organise internship placements between European countries including the UK. Trainees have the opportunity to go on to become trainers.

Farms and Gardens for a Sustainable Future London. City Bridge Trust funding enables two London staff to work with members to increase professionalism, leadership and external recognition of London city farms and community gardens through capacity-building training, peer-

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Social Farms and Gardens

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 (continued)

mentoring and resilience building, resulting in improved frontline delivery for vulnerable Londoners. This programme, from 2017 to 2022 builds training delivery skills in the sector and, like Gardeniser, helps foster the next generation of community garden leaders.

London Legacy Development Corporation and Populo Living also funded capacity-building work, with a place-based approach working on one Newham neighbourhood, which focussed on connecting Londoners with nature and food growing, and with one another, while building skills in community garden management.

Growing Care Farming : This was a Department of Education funded project, led by Natural England, that had successfully been supporting the setting up and development of Care Farming in England. Sadly, the funding of the umbrella project was cut and the carefully planned final year of the project was squeezed into a couple of months. SF&G is committed to finding the resources to support this area of work, building on everything that was learned during the project.

Advocacy: Social Farms and Gardens has continued to advocate on behalf of our members, promoting the benefits of their work in their local communities.

Organisational development: Esme Fairbairn Trust funded the senior staff to work on our strategic issues as a second-tier organisation with an increasing membership. Devolution, leaving the EU and the pandemic have changed the environment and how we operate.

Support and advice: The SF&G website www.farmgarden.org.uk has almost everything that a new community garden, city farm or care farm needs to get started. A resource like this needs regular updating, both in its content and its software.

Our staff produce regular newsletters and use social media to promote what services we provide.

Training and Webinars

Member Webinars. Each month members accessed webinars on different themes ranging from compost to insurance, and these are complemented by our online get- togethers and social media pages where members share learning.

Quality Assurance: Previously known as the Code of Practice in Care Farming has been re-named as the Green Care Quality Mark . We are working with our colleagues in the Green Care Coalition to extend the use of the Quality Mark across the sector.

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Social Farms and Gardens

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 (continued)

Public Benefit

In preparing this report the trustees confirm that they have had regard to the Charity Commission’s guidance on public benefit, as set out on its website.

Having regularly monitored activities and reviewed our strategic direction, the Trustees are of the view that our activities are in line with our aims, objectives and charitable purposes, and that these deliver a public benefit both directly to those who use our services, and indirectly through the improved public services we help our members and other organisations to deliver.

In particular, the activities set out above are in accordance with the charitable object:

We are committed to ensuring that our work delivers benefits to our members, to the wider community growing movement and thereby to the users of our members’ services.

Difference made to beneficiaries and society

The charity supports direct beneficiaries (primarily member care farms, community farms and gardens and those wishing to start new groups) and indirect beneficiaries (the local people and wider clients who volunteer, attend or in other ways benefit from the facilities and services that members provide).

Our members receive membership benefits, including the raising of awareness of services delivered by the range of projects, presentation of information and evidence, training and, where appropriate, recognition of their meeting recognised standards. This results in better informed practices, improved quality of services, and better-informed commissioners of services and local communities. It also enables commissioners, government, media and others to better understand and appreciate the benefits that social farming and gardening offers.

Beneficiaries are being cared for, and experiencing activities, in environments that address the needs of the whole person: fresh air, exercise, team activities, real work, caring for animals and plants etc. These all contribute to improved health and wellbeing, and the reduction of risks to poor health (both physical and mental) and improved opportunities for future employment, training or other life experiences appropriate for the individual. They also contribute to wider community benefits of cohesion, understanding, environmental improvements, and neighbourliness.

Society at large benefits by individuals gaining confidence, skills and healthier lifestyles that ultimately not only make the person - and often their family and peers - happier and more fulfilled people, but also reduces costs to society through reductions in the costs of expensive health, education, social services, environment and justice services.

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Social Farms and Gardens

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 (continued)

Plans for 2022-23

Our objectives this year are to work with the Executive Team on:

Financial Review

Reserves Policy

In accordance with the guidelines from the Charity Commission, the Trustees and Executive Team have reviewed the policy and continue to plan for ‘free reserves‘ of between three and six months running costs. This was calculated on ‘core’ costs, but at request of the staff, we have started making the calculation based on all costs.

At 31 March 2022, the accounts show the following (previous year, 31 March 2021)

The ‘free reserves’ do not include fixed assets.

To achieve a more appropriate level of reserves, the charity will continue to:

The Reserves policy is reviewed annually and the reserves required are calculated quarterly to take account of changes in operating costs

The policy is reviewed annually, and the reserves required are recalculated on a quarterly basis to take account of changes in operating costs.

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Social Farms and Gardens

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 (continued)

Financial management and checks

A trustee and the executive Director or Company Secretary are delegated to carry out financial controls on income and expenditure, including for payroll, credit cards, BACs payments and cheques. Random sample checks are undertaken by other Trustees. A system is in place that ensures significant expenditure is also authorised by a Director, and all expenditure is monitored, checked and countersigned. Expenditure against budgets is monitored monthly. The Trustees are confident that appropriate checks are in place.

Additional financial controls include:

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

Internal risks are minimised by the implementation of effective systems and control procedures, which ensure appropriate authorisation of all transactions and projects, and consistent quality of delivery for all operational aspects of the charity.

Structure, Governance and Management

The formal name of the charity is now Social Farms and Gardens (otherwise referred to as SF&G). The name change from The Federation of City Farms and Community Gardens was implemented following the merger with Care Farming UK, which occurred on 1st April 2018.

The legal status of the Federation was retained following the merger; that of a charitable company limited by guarantee. It is registered with the Charity Commission in England and Wales (number 294494), the Office of the Scottish Charity Regulator in Scotland (number SC039440) and Companies House in England and Wales (number 2011023).

The company was established in 1980 and registered as a charitable company on 20 June 1986. The Memorandum and Articles which set out the objects, powers and governance of the charity were reviewed following the merger and have been updated in the light of minor changes to the governance structure.

The charity was established under a Memorandum of Association which establishes the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

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Social Farms and Gardens

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 (continued)

Related Parties

The charity wholly owns a subsidiary trading company (Cultivating Communities Community Interest Company, no. 07292005, incorporated on 14 May 1991). All profits are gifted to the charity. The Cultivating Communities Board met regularly throughout the year. As at the end of March 2022, the CIC board comprised:

We are increasingly developing programmes in partnerships with groups of members who then deliver services locally, and we continue to explore further opportunities for working with members and local authorities, housing associations, care homes and health trusts, as well as commercial companies, in the development of several contractual opportunities.

During the year one trustee and three senior staff members, as well as two external members, acted as Directors of the subsidiary.

Members of the Board of Directors (the Trustees)

The Board is now composed of up to 11 people, eight of whom are nominated for election by members of the charity. Members for this purpose refers to organisations delivering nature-based activities that improve people’s lives. Those members who meet certain criteria have voting rights to elect the Board. The additional three places are filled by appointment by the elected Trustees.

New Board members have an induction meeting. A regular item at Board meetings covers governance and strategic direction, and gives an opportunity for all to assess emerging trends, to shape future directions, to assess performance and to identify any developing needs. The Board annually elect officers: during the year these were Chair, Vice Chair and Company Secretary.

Under the Articles, the Board of Directors (who are also known, and act as, the charity’s Trustees) are appointed at an annual election, and may serve for a term of up to three years on a voluntary basis. One third of the members of the Board must stand down each year, though they may seek re-election subject to agreement of the remaining Trustees.

The Trustees held ten full Board meetings during the year 2020-21. The Board is committed to continually improving SF&G’s governance.

All Trustees give their time voluntarily and receive no benefits from the charity for their work. Any allowable expenses reclaimed by the Trustees are set out in Note 8 to the accounts.

The Chair managed the executive Director who in turn manages senior staff, within an agreed staff structure. This provides the maximum opportunity for staff to use their expertise in delivering their job descriptions, and to manage the whole organisation for efficiency, consistency and maximum benefit to our members. Regular supervision is provided to all staff, along with annual appraisals.

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Social Farms and Gardens

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 (continued)

Risk management

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

The risk register is reviewed by the Board on a regular basis.

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Social Farms and Gardens

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 (continued)

Reference and Administrative Information

Charity Name: Social Farms and Gardens Charity Registration number: 294494 Scottish Charity number: SC039440 Company Registration number: 02011023 Registered Office: The Greenhouse Hereford Street Bristol, BS3 4NA

Auditors: Burnside Chartered Accountants 61 Queen Square, Bristol BS1 4JZ

Bankers: Co-operative Bank Plc, 14 Broadmead, Bristol, BS1 3HH CAF Bank, 25 Kings Hill Avenue, West Malling, ME19 4JQ Triodos Bank, Deanery Road, Bristol, BS1 5AS Scottish Widows, 67 Morrison Street, Edinburgh, EH3 8YJ Royal Bank of Scotland, 36 St Andrew Square, Edinburgh, EH2 2YB.

Trustees

The directors of the charitable company, Social Farms and Gardens, are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. The trustees serving during the year and to the date of signing were as follows:

Senior Management Team

13

Sodal Farms and Garden$ REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 (contlnued) Trustees, Responsibilities The Trustees are required by company law to prepare financial stateme nts which give a true and fair view of the state of affairs of Social Farms and Gardens Ifomedy the Federation of Cty Farms and Communlty Garden51 at the end of the financial year and of the con501idèted Income and expenditure of the charity for the year ended on that date. In preparing those f inancial ststements, the Trustees are required to: select sU￿able accounting polkie5 and apply them consistentty make jud8ement5 and estimates that are reasonable and prudent prepare the finanual statements on a going concern basls unless tt is inappropriate to presume that the charlty will continue in business. The Trustees are also responsible for keeping proper accounting records whlch disdose with reasonable accuracy at any time the consolidated financlal position of the charity, and to enable them to ensure that the financial statements compiy with the Companies Act 2CK%. They a￿ also responsible for safeguarding the a55ets of the d)arty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. So far a5 each Trustee Is aware, there is no ￿levant audrt Informatron (information needed by the company's auditors in connection with preparing their report) of which the company's auditors are unaware; and each dirertor has taken all the steps that he ought to have taken as a trustee In order to make himsew aware of any relevant audlt Infomation and to establish that the company's auditors are aware of that information. The Trustees confimi that they have gNen due regard to guidance published by the Charity Commission a5 required by Section 4 of the Charltles Art 2011. SALLY PARTrIDGE BY ORDER OFTHE BOARD Ichair of Trusteesj 14 De￿rnber 2022 14

Social Farms and Gardens

Independent Auditor’s report to the trustees of the Social Farms and Gardens for the year ended 31 March 2022

OPINION

We have audited the financial statements of Social Farms and Gardens (formerly the Federation of City Farms and Community Gardens) for the year ended 31 March 2022 which comprise the Consolidated Statement of Financial Activities, the Consolidated and Parent Company Balance Sheets, Consolidated Statement of Cash Flows and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

In our opinion the financial statements:

This report is made solely to the company's members, as a body, in accordance with Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the 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 parent charitable company and the parent company's members as a body, for our audit work, for this report, or for the opinions we have formed.

BASIS FOR OPINION

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 and the parent charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’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.

CONCLUSIONS RELATING TO GOING CONCERN

We have nothing to report in respect of the following matters in which the ISAs (UK) require us to report to you where:

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Social Farms and Gardens

Independent Auditor’s report to the trustees of the Social Farms and Gardens for the year ended 31 March 2022

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. 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.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

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

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

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

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the trustees’ responsibilities statement set out on page 20, the trustees (who are also the directors of the parent 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 directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

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So¢lal Fanns Gardens Independent Audltorfs report to the trustees of th• Social Farms and Gardens for the ye¥ ended 31 March 2022 In preparing the financral statements the trustees are responsible for assessln8 the group's and parent charttable company's abllity to continue as a going concern, dtsclosln& as applicable, matter5 related to going concern and uslng the goin8 concern ba515 of accounting unless the trustees either intend to liquidate the group or the parent charitable company or to cease operatlons, or have no realistic a￿ernatIVe but to do so. AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS Our objertives are to obtain reasonable assuran￿ about whether the financial ststements as whole are free from materlal misstatement. whether due to fraud or error. and to issue an audttorfs report that indudes our opinion. Reasonable assurance is a high level of a55urance, but 15 not a guarantee that an audit conducted in accordan￿ with ISAS (UK) will always detett a material misstatement when it exists. Mlsststements can arise from fraud or error and are considered material rf ind1vidual￿ or in aggregate, they could reasonably be expetted to influence the economic decision5 of users taken on the basls of these financial ststements. Irregularities, induding fraud. a￿ instances of non-complian￿ with laws and regulations. We design prO￿dureS in line with our responsibilitie5, Outllned above. to detett material misstatement5 in respect of irregularities. including fraud. The extent to which our procedures are capable of detecting Irregularities, including fraud 15 detailed below.. An understanding of the legal and regulatory framework applrcable to the group and pa￿nt tharitable company wa5 obtained from management and those tharged with governance of the 8roup and parent charitable company, and the audit en8agement team was confimied to have the approprlate competence and capabilities to identify non-compliance with suth a framework. No signrficant instances of f raud, non-complian￿ wtth laws and regulations or other Ir￿gUlaritIeS were communicated to the engagement team by management or those charged with governance, and no particular audit a￿3$ or le8islatron were rdentified that gave rise to any signrficant risks of material mis5taternent in respert of such irregularltles. Due to the size and nature of the entity its susceptibilty to material mlsstatement resulting from fraud, non-compliance wtth laws and regulations, or other irregularities Is considered to be low, and the audit approath w35 approprfately planned so as to address this risk. A further description of our re5ponsibilrties for the audkt of the financial statements ts located on the Financial Reporting Council's website at www.frc,or auditorsres onsibilrcies. Thls description fomis part of our audit report. MARK POO {Senior Statutory Audltor) For and on behalf of Burnside Chartered Accountants Chartered Ac¢ountarrts and Statutory Audltor 61 Queen Square Brfstol BSI 4JZ Date: l L IL 102% 17

Social Farms and Gardens

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Funds
Note
£
INCOME
Income from voluntary income:
Donations
5
5,842
Income from investments:
Sales
-
Deposit interest
24
Income from charitable activities:
Grants and contracts
4
25,500
Income from CIC
33,381
Hire of facilities
6
2,660
Code subscriptions
6
2,400
Fees earned
6
48,615
Training and conferences
6
16,280
Miscellaneous income
6
5,184
_
TOTAL INCOME
139,885

_
EXPENDITURE
Costs of raising funds
15,216
Charitable activities
123,278

_
TOTAL EXPENDITURE
7
138,494

_
Net income/(expenditure)
1,391
Transfers between funds
14
12,193
_
Fund balances brought forward
1 April 2021
15
381,579
__
FUND BALANCES CARRIED FORWARD
31 MARCH 2022
15, 16
395,163
 Restricted
Total funds
Total funds
Funds
2022
2021
£
£
£
-
5,842
1,599
-
-
-
-
24
12
1,355,608
1,381,108
1,734,162
-
33,381
16,704
-
2,660
-
-
2,400
2,950
-
48,615
44,021
-
16,280
11,033
4,500
9,684
4,856
_
_
_
1,360,108
1,499,993
1,815,337
_
_
_
-
15,216
21,000
1,236,433
1,359,711
1,697,176
_
_
_
1,236,433
1,374,927
1,718,176
_
_
_
123,675
125,066
97,161
(12,193)
-
-
_
_
_
68,140
449,719
352,558
_
_
_
179,622
574,785
449,719


 Restricted
Total funds
Total funds
Funds
2022
2021
£
£
£
-
5,842
1,599
-
-
-
-
24
12
1,355,608
1,381,108
1,734,162
-
33,381
16,704
-
2,660
-
-
2,400
2,950
-
48,615
44,021
-
16,280
11,033
4,500
9,684
4,856
_
_
_
1,360,108
1,499,993
1,815,337
_
_
_
-
15,216
21,000
1,236,433
1,359,711
1,697,176
_
_
_
1,236,433
1,374,927
1,718,176
_
_
_
123,675
125,066
97,161
(12,193)
-
-
_
_
_
68,140
449,719
352,558
_
_
_
179,622
574,785
449,719
£
-
-
-
1,355,608

-
-
-
-
-
4,500
_
1,360,108

_
-
1,236,433

_
1,236,433

_
123,675
(12,193)
_
68,140
_
179,622
 £
5,842
-
24
1,381,108
33,381
2,660
2,400
48,615
16,280
9,684
_
1,499,993
_
15,216
1,359,711
_
1,374,927
_
125,066
-
_
449,719
_
574,785

All of the activities are classed as continuing. There are no other reported gains or losses during the year.

18

Social Famis and Gardens BALANCE SHEErs AT31 MARCH 2022 Group 2022 Group 2021 Charity 2022 Charlty 2021 Notes Tangible fixed assets 17Q570 170,743 170,570 170,743 CURRENT ASSETS Debtors Cash at bank and in hand li 469.358 111,537 319.824 162,281 475,826 102.360 317,374 157.179 571 474.553 CREDITORS: Amounts falling due wtthin one year 12 1176,680} 1203,1291 1174.0241 {195,6541 CURRENT ASSETS 4(hl,215 278,976 404,162 278,899 NET ASSEfs 449,719 574732 FUNDS: Unrestricted General FuThfs Designated Funds 14 110.615 284.548 107.485 274,094 110,561 284,548 107,408 274,C84 Restritted 13 179.622 68.140 179.623 68,140 574,785 449,n9 574,732 These financial statements have been prepared in accordano with the spedal provisions forsmall companies under Part 15 of the Companies Act 2(X)6 and wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffertive l January 20191. These financial statements were approved.by the dirertors and authortsed for issue on 14 December 2022, and are signed on their behalf by: Salty Partridge (Chair of Trusteesl The notes on pages 21 to 36 fonn part of these financial statements. (Company no.. 020110231 19

Social Farms and Gardens

CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022

Total funds Total funds
Note 2022 2021
£ £
Cash (used in)/provided from operating activities (37,469) 137,701
Cash flows from investing activities:
Interest 24 12
Purchase of fixed assets (13,300) (13,925)
______ ______
(Decrease) in cash and cash equivalents (50,745) 123,788
______ ______
Cash and cash equivalents at beginning of year 162,281 38,493
______ ______
Cash and cash equivalents at end of year 111,536 162,281
______ ______
RECONCILIATION OF NET (EXPENDITURE) TO NET CASH FLOW
FROM OPERATING ACTIVITIES
£ £
Net income for the reporting period 125,066 97,161
(as per the statement of financial activities)
Adjustments for:
Depreciation charges 9 13,472 9,041
(Increase)/decrease in debtors 11 (149,534) (46,198)
(Decrease) in creditors 12 (26,449) 77,709
Interest (24) (12)
______ ______
Net cash (used in)/provided from operating activities (37,469) 137,701
______ ______

20

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (continued)

1. GENERAL INFORMATION

The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is The Greenhouse, Hereford Street, Bristol BS3 4NA.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

(a) Accounting Convention

The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with Charity Commission Statement of Recommended Practice – Accounting and Reporting by Charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standards applicable in the UK and the Republic of Ireland (effective 1 January 2015).

The Statement of Financial Activities (SOFA) and Balance Sheet consolidate the financial statements of the charity and its subsidiary undertakings. The results of the subsidiary are consolidated on a line by line basis. The exemption under s408 Companies Act 2006 has been taken not to include the parent charity SOFA alone.

(b) Going Concern

The trustees have considered the 12-month period from the date of approval of the financial statements.

Based on budget forecasts for the years ended 31 March 2023 and 31 March 2024 and the cashflow forecast for the next 12 months, the trustees consider the charitable company to be a going concern and the accounts have been prepared on this basis.

(c) Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

(d) Incoming resources

Donations, grants and sponsorship

Income from donations, grants and sponsorship, including capital grants, is included in incoming resources when these are receivable, except as follows:

When donors specify that donations and grants, including capital grants, are for particular

21

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (continued)

restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.

Interest receivable

Interest is included when receivable by the charity.

(e) Resources expended

Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.

Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff on those activities.

Resources expended are allocated to the particular activity where the cost relates directly to that activity. Support costs have been allocated on the basis of staff costs as a reasonable basis for time spent on activities.

(f) Tangible fixed assets

The cost of tangible fixed assets is written-off by equal annual instalments over their expected useful lives as follows:

Plant and equipment 15% per annum on the reducing balance basis Office equipment 30% per annum on a reducing balance basis Long leasehold over 60 years Building over 60 years

A de-minimis limit of £1,000 is applied under which fixed assets are not capitalised.

(g) Funds accounting

Funds held by the charity are:

Unrestricted general funds – these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Restricted funds – these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds - these are part of the unrestricted funds which trustees have earmarked for a particular project or use, without restricting or committing the funds legally. The designation may be cancelled by the trustees if they later decide that the charity should not proceed or continue with the use or project for which the funds were designated.

The designated funds in the accounts at 31 March 2022 relate to the leasehold property at Hereford Street, Bristol, and to organisational development work that needs to continue.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

(h) Fixed assets investments

Investment in subsidiary is stated at cost.

22

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022 (continued)

Unrestricted Restricted Total Funds Total
funds funds 2022 Funds 2021
£ £ £ £
4 GRANTS
Welsh Govt: Resilient Green Space - 388,330 388,330 -
Welsh Govt: Controlled Environment Agriculture - 190,630 190,630 480,899
Natural England – Growing Care Farming - 225,999 225,999 372,764
Welsh Govt - Orchards for Wales - - - 226,184
Welsh Govt - All Things Allotments - - - 132,725
Big Lottery Fund – Northern Ireland - 99,346 99,346 119,285
Welsh Government – Wales CLAS - 98,075 98,075
77,309
Esmee Fairbairn Foundation 25,500 - 25,500
54,000
City Bridge Trust - 69,890 69,890
46,213
Scottish Govt - Food and Drink - 37,000 37,000 37,000
HMRC: Coronavirus Job Retention Scheme - 13,493 13,493 28,264
Bristol City Council - Coronavirus grant - - - 25,000
Hilden Trust - 30,000 30,000 -
Welsh Govt.: Food Hubs - 28,043 28,043 -
Cardiff and Vale University Local Health Board - 47,920 47,920 25,000
European Social Fund: Gardeniser Hub - 4,556 4,556 22,807
Keep Wales Tidy - 23,450 23,450 22,050
London LDC - 23,360 23,360 -
National Lottery: Awards for All England - - - 9,500
European Social Fund: Gardeniser Pro - - - 8,079
National Lottery Community Fund: Edible Cardiff - 30,783 30,783
7,602
Necessity (SHED) 10,000
10,000		 7,000
Urban Agriculture Consortium - - - 7,000
European Social Fund: Gardeniser Plus - 4,983 4,983 5,244
European Social Fund: Learning Bubbles - 14,234 14,234 -
European Social Fund: UGAIN - - - 4,472
Community Foundation - 8,337 8,337 -
Green Grants (Nottingham) - 4,480 4,480 -
National Lottery: Awards for All Scotland - - - 4,288
Innovate: FEW-Meter - - - 4,148
Moondance Foundation - - - 3,400
Other small grants - 2,700 2,700 3,929
______ ______ ______ ______
25,500 1,355,608 1,381,108 1,734,162
5 DONATIONS
Donations - general 5,842 - 5,842 1,599
6 OTHER TRADING ACTIVITIES
Code of Practice fees 2,400 - 2,400 2,950
Consultancy fees 48,615 - 48,615 44,021
Event fees 16,280 - 16,280 11,033
Hire of facilities 2,660 - 2,660 -
Other Income 5,184 4,500 9,684 4,853
______ ______ ______ ______
74,040 4,500 79,639 59,604
23

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (continued)

7. TOTAL RESOURCES EXPENDED

Direct staff Project Other Support Total Total 2021
costs costs direct costs costs 2022 £
Programmes
UK-wide 62,347 38,223 20,140 7,940 128,650 60,300
England 169,147 45,212 46,334 66,022 326,715 425,091
Scotland 23,193 1,790 4,159 8,703 37,845 59,321
Wales 225,273 326,488 70,182 78,869 700,812 1,013,013
Northern Ireland 88,527 13,206 16,712 32,972 151,417 133,291
Governance - - 12,706 - 12,706 6,790
Fundraising 16,566 - 216 - 16,782 20,370
_____ _____ _____ _____ _____ ______
585,053 424,919 170,449 194,506 1,374,927 1,015,330
_____ _____ _____ _____ _____ ______
Support costs include: 2022 2021
£ £
Salary costs 144,248 134,569
Other staff costs 4,093 818
Office costs, including rent 32,692 25,706
Depreciation 13,473 9,041
_____ _____
194,506 170,134
_____ _____

Support costs have been allocated on the basis of full-time equivalent staff as a reasonable basis for time spent on activities.

Unrestricted Restricted 2022 2021
funds funds £ £
Programme focus:
UK-wide 46,854 81,796 128,650 60,300
England 4,368 322,347 326,715 425,091
Scotland 3,672 34,173 37,845 59,321
Wales 23,402 677,410 700,812 1,013,013
Northern Ireland 30,710 120,707 151,417 133,291
Governance 12,706 - 12,706 6,790
Fundraising 16,782 - 16,782 20,370
______ _____ _____ _____
138,495 1,236,433 1,374,927 1,718,176

24

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (continued)

8. STAFF COSTS AND TRUSTEES’ REMUNERATION

STAFF COSTS AND TRUSTEES’ REMUNERATION
2022 2021
£ £
Wages and salaries 645,090 596,069
Social security costs 53,471 48,834
Pension costs 30,740 27,658
______ ______
729,301 672,561
______ ______
Contractors / freelance 32,991 52,420
Other (recruitment/training) 2,702 2,438
______ ______
35,693 54,858
______ ______

No employee earned in excess of £60,000 per annum.

The Key Management Personnel of the charity consists of the Senior Management Team as listed in the Reference and Administration Section on page 15. The total value of employee benefits (salary and employer’s pension contributions) paid to key management personnel in this year was £101,481 (2021: £101,509).

The average number of employees analysed by programme was:

The average number of employees analysed by programme was: 2022 2021
No. No.
UK-wide programmes 0.6 1.0
England 5.0 5.3
Scotland 0.7 1.2
Wales 6.0 5.1
Northern Ireland 2.5 2.3
Management and administration including fundraising 5.0 4.3
__ __
19.8 19.2
__ __
2021 2021
£ £
Trustees remuneration and expenses - 31

The trustees received no remuneration in the year, except for approved reimbursed travel, subsistence and accommodation costs relating to Board meetings.

25

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (continued)

9. TANGIBLE ASSETS – GROUP AND COMPANY

Equipment Furniture Leasehold Leasehold TOTAL
Fittings Property Land
£ £ £
COST
At 1 April 2021 61,368 7,246 181,758 15,000 265,372
Costs in the year 13,300 - - - 13,300
_____ __ __ __ __
At 31 March 2022 74,668 7,246 181,758 15,000 278,672
_____ __ __ __ __
DEPRECIATION
At 1 April 2021 50,592 7,246 30,291 6,500 94,629
Charge for the year 10,194 - 3,029 250 13,473
_____ __ __ __ __
At 31 March 2022 60,786 7,246 33,320 6,750 108,102
_____ __ __ __ __
NET BOOK VALUE
At 31 March 2022 13,882 - 148,438 8,250 170,570
_____ __ __ __ __
At 31 March 2021 10,776 - 151,467 8,500 170,743
_____ __ __ _____ _____

All fixed assets are held for direct charitable purposes. The leasehold property and leasehold land fund reflect the net book value of these items.

10. INVESTMENTS – GROUP AND COMPANY

INVESTMENTS – GROUP AND COMPANY
Investment in subsidiary – shares at cost __
 Group
2022
2021		 Charity
2022
2021
£
1
____
1
£
-
____
-
 __
 £
-
____
-
 __
 £
1
____
1
 __

Subsidiary company

Social Farms and Gardens owns the whole of the issued share capital of Cultivating Communities, a community interest company registered in England and Wales. Its principal activities are to carry out activities which benefit the community and to act as a trading subsidiary for SFG. The results of the subsidiary are consolidated in these financial statements. Further details are disclosed in note 18.

26

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022 (continued)

11. DEBTORS Group Group Charity
2022 2021 2022 2021
£ £ £ £
Trade debtors 80,019 34,136 55,270 27,686
Sundry debtors and prepayments 5,775 - 5,775 -
Grants receivable 383,564 285,688 396,464 285,688
Due from subsidiary undertaking - - 18,317 4,000
_____ ______ ______ ______
469,358 319,824 475,826 317,374
______ ______ ______ ______
Grants receivable refer to grants for 2021-22 not yet paid at the end of the financial year:
Natural England: Growing Care Farming 68,666 169,018
Welsh Government: CEA 106,000 61,036
Welsh Government: Resilient Green Spaces 154,304 -
Welsh Government: Food Hubs 28,043 -
European Social Fund: Gardeniser Hub 4,556 -
European Social Fund: Learning Bubbles 3,268 -
Esmee Fairbairn Foundation
 - 32,000
Cardiff and Vale University Local Health Board - 12,500
Innovate: FEW-Meter 1,727 4,823
Scottish Government: Food and Drink 17,000 3,700
Cultivating Communities 12,900 -
Greenmount College
 - 1,700
HMRC: Coronavirus Job Retention Scheme - 911
______ ______
396,464 285,688
______ ______
12. CREDITORS Group Group Charity Charity
2022 2021 2022 2021
£ £ £ £
Amounts falling due within one year:
Trade creditors 45,210 114,886 40,911 114,086
VAT 3,452 6,020 5,094 7,693
Social security and other taxes 21,185 19,378 21,185 19,378
Accruals 75,988 7,807 75,989 6,559
Deferred income - 37,157 - 30,057
Grants held on behalf of others 30,845 17,881 30,845 17,881
______ ______ ______ _
176,680 203,129 174,024 203,129
______ ______ ______ ______
Deferred income refers to income for 2022-23 received in 2021-22:
Big Lottery Fund: Digging Deeper 8,346 8,144
City Bridge Trust: London 14,772 14,312
National Lottery Comm Fund: Edible Cardiff 7,727 7,601
Invoiced in advance - 7,100
______ ______
30,845 37,157
______ ______

27

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022 (continued)

13. RESTRICTED FUNDS
Balance Incoming Outgoing Balance Balance
1 April Resources Resources Transfers 31 March
2021 2022
£ £ £ £ £
Restricted funds
UK-wide
Hilden Trust - 30,000 (30,000) - -
European Social Fund: Gardeniser Hub 15,755 4,556 (17,911) - 2,400
European Social Fund: Gardeniser Plus 4.744 4,983 (5,480) - 4,247
European Social Fund: Learning - 14,234 (13,413) - 822
Bubbles
Seedbed Trust: Gardens of Sanctuary 5,381 - (1,500) - 3,881
HMRC: Coronavirus Job Retention - 13,493 (13,493) - -
Scheme
England
Natural England: Growing Care - 225,999 (224,913) (1,086) -
Farming
City Bridge Trust 7,289 69,890 (66,460) - 10,719
National Lottery Community Fund: 2,764 - (2,764) - -
Awards for All England
Green Grants (Nottingham) - 4,480 (350) - 4,130
Innovate: FEW-Meter 754 - - - 754
London LDC - 23,360 (23,360) - -
Clifton Garden Society - 4,500 (4,500) - -
Scotland
Scottish Govt: Food and Drink - 37,000 (32,673) - 4,327
Urban Agriculture Consortium 4,000 - (1,500) - 2,500
Pockets and Prospects 1,500 - - - 1,500
Wales
Welsh Government: Controlled - 190,630 (118,900) - 71,730
Environment Agriculture
Welsh Government: Resilient Green - 388,330 (378,365) (7,078) 2,887
Spaces
Welsh Government: Food Hubs - 28,043 (28,043) - -
Welsh Government: Community Land - 98,075 (96,935) (1,140) -
Advisory Service
Food Sense 5,000 47,920 (9,412) - 43,508
Keep Wales Tidy - 23,450 (23,450) - -
National Lottery Community Fund: Edible 7,250 30,783 (22,305) - 15,728
Cardiff
Northern Ireland
National Lottery Community Fund: 4,801 99,346 (103,057) - 1,090
Digging Deeper
National Lottery Community Fund: 2,244 - (2,244) - -
Lockdown support
Necessity (SHED): Seed Swap 2,551 10,000 (5,190) - 7,362
Greenmount College 591 - (591) - -

28

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022 (continued)

Urban Agriculture Consortium
Community Foundation: Cross Border Co-
operation
Small grants
Managed projects
Manchester Green Alliance
Total restricted funds		 3,000
-
(1,251)
(1,749)
-
-
8,337
(6,815)
-
1,522
-
2,700
(1,560)
(1,140)
-
516
-
-
-
516
______
__
_

___
68,140
1,360,108
(1,236,433)
(12,193)
179,622

Restricted Funds

European Social Fund: Gardeniser Hub – a two-year project to develop ‘Train the Trainer’ course to create a pool of experts who can train Gardenisers across Europe.

European Social Fund: Gardeniser Pro - a skills-sharing project to develop and promote garden facilitator training, to help the development of community gardens across Europe.

European Social Fund: Gardeniser Plus – additional support to expand the Gardeniser programme .

Seedbed Trust: Gardens of Sanctuary - funding to enable community gardens to support refugees and asylum seekers.

HMRC: Coronavirus Job Retention Scheme – funding to sustain staff roles at risk due to reduced income generation due to the pandemic.

Natural England: Growing Care Farming - a three-year programme to increase capacity within the care farming sector across England.

City Bridge Trust: Gardens and Farms for a Sustainable Future - a two-year project extension to develop skills and resilience in city farms and community gardens across London. City Bridge Trust also gave a Covid grant to bridge the service.

Innovate: FEW-Meter - a European-funded project working with community gardens and city farms to measure their use of resources.

Clifton Garden Society – a small grants scheme for community projects in Bristol.

Scottish Government: Food, Drink and Trade - a project to increase skills and knowledge to help set up and sustain community growing projects across Scotland.

National Lottery Community Fund: Awards for All Scotland – funding to deliver Covid-related advice and guidance in Scotland.

Urban Agriculture Consortium - a grant to explore opportunities in urban agriculture in Scotland.

Welsh Government: Controlled Environment Agriculture - funding to deliver a pilot scheme in community settings.

Welsh Government: Orchards for Wales – funding to distribute equipment and materials to develop community managed orchards across Wales.

Welsh Government: All Things Allotments - funding to distribute grants to develop community allotment sites across Wales

29

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (continued)

Welsh Government: Community Land Advisory Service - an initiative to provide advice on community land management and to highlight the importance of quality green spaces across Wales.

Cardiff and Vale University Local Health Board - funding to distribute horticulture grants in deprived localities in Wales.

Keep Wales Tidy - funding to deliver training for gardens which were awarded funding as part of the Local Places for Nature grants programme.

National Lottery Community Fund: Edible Cardiff - a three-year programme of to develop the community growing network in and around Cardiff.

National Lottery Community Fund: Digging Deeper - a five-year programme to continue developing networking and support among community growing groups in Northern Ireland.

Big Lottery Fund NI: Covid support – additional funding to support groups during lockdown.

Necessity (SHED): Seed Swap – funding to trial a seed saving and exchange programme in the north west.

Necessity (SHED): Lockdown Gardening - funding for a lockdown gardening project in Northern Ireland.

Greenmount College - a grant to fund fruit trees for groups in Northern Ireland. Urban Agriculture Consortium - a grant to explore opportunities in urban agriculture in Northern Ireland.

Manchester Green Alliance - funds held for work in Manchester.

30

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (continued)

RESTRICTED FUNDS – PREVIOUS YEAR

Balance Incoming Outgoing Balance Balance
1 April Resources Resources Transfers 31 March
2020 2021
£ £ £ £ £
Restricted funds
UK-wide
European Social Fund: Gardeniser Hub 22,807 (7,052) - 15,755
European Social 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 of Sanctuary 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) - 754
Nottingham City Homes: Just Grow 746 (746) - -
Scotland
Scottish Govt: Food and 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 and Prospects -
1,500		 - - 1,500
Scottish Community Alliance 903 (903) - -
European Social Fund: Scottish -
(3,294)		 3,294 -
Innovation Fund
Wales
Welsh Government: Controlled -
480,899		 (480,899) - -
Environment Agriculture
Welsh Government: Orchards for Wales -
226,184		 (226,184) - -
Welsh Government: All Things Allotments -
132,725		 (130,446) (2,279) -
Welsh Government: Community Land -
77,309		 (77,309) - -
Advisory Service
Cardiff and 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

31

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (continued)

Moondance Foundation: Lockdown
project
Mantell Gwynedd: Lockdown gardening
Welsh Government: Tyfu Fyny
Northern Ireland
National Lottery Community Fund:
Digging Deeper
National Lottery Community Fund:
Lockdown support
Necessity (SHED): Seed Swap
Necessity (SHED): Lockdown Gardening
Greenmount College
Urban Agriculture Consortium
Managed projects
Manchester Green Alliance
Total restricted funds		 -
3,400
(3,400)
-
1,700
(1,700)
-
(1,873)
3,824
97,238
(96,261)
-
22,047
(19,803)
-
5,000
(2,449)
-
2,000
(2,000)
1,700
(1,109)
-
3,000
-
516
-
-
______
__
____
28,793
1,654,162
(1,609,609)


 -
-
1,873
-
-
-
-
-
-
-
______
(5,206)
 -
-
-
4,801
2,244
2,551
-
591
3,000
516
______
68,140

32

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022 (continued)

14. UNRESTRICTED FUNDS - GROUP

Balance 1st Incoming Outgoing Balance Balance
April 2021 Resources Resources Transfers 31st March
2022
£ £ £ £ £
Unrestricted funds
Designated funds
Organisational development 83,621 25,500 (57,679) 8,000 59,442
Quality Mark development - - - 14,000 14,000
Nature’s Path competition 7,475 2,725 (10,200) - -
England - - - 5,290 5,290
Wales 7,673 18,507 (19,156) 10,108 17,132
Scotland 2,482 1,487 (334) - 3,636
Northern Ireland 2,100 - - 12,379 14,479
Equipment Fund 10,776
-		 - 3,106 13,882
Leasehold Property Fund 151,467 -
-		 (3,029) 148,438
Leasehold Land Fund 8,500 -
-
(250)		 8,250
_ _ _ _ _
274,094 48,219 (87,368) 49,604 284,548
_ _ _ _ _
General funds 107,486 91,666 (51,126) (37,411) 110,615
Total unrestricted funds 381,580
_		 139,885
_		 (138,494)
_		 12,193
______		 395,163
_

Designated Funds

Organisational development: income designated by the Trustees to support the development of the organisation.

Nature’s Path competition : income designated for a competition to fund a well-being garden on a member site.

Wales: income designated to continue delivery of key project work.

Northern Ireland : generated income designated to continue delivery of key work areas .

Scotland: generated income designated to continue delivery of specific work .

Equipment Fund : this balance reflects the net book value of laptops purchased in the year.

Leasehold Property Fund and Land Fund : these balances reflect the net book value of these items. Quality Mark development: income designated for the charity to obtain the Quality Mark.

33

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (continued)

UNRESTRICTED FUNDS – GROUP PREVIOUS YEAR

Balance Balance Incoming Outgoing Balance
Balance
1st April
Resources
Resources		 Transfers
31st March
2020 2021
£ £ £ £
£
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
__
_____
15.
ANALYSIS OF NET ASSETS - GROUP
General
Designated
Restricted
Total
Funds
Funds		 Funds
£
£
£
£
Tangible fixed assets - 170,570 - 170,570
Current assets 287,294
113,978
179,623
580,895
Current liabilities (176,680) - - (176,680)
_ _ __ __
Net assets at 31st March 2022 110,614
_
284,548
_
179,623
_
547,785
_
16.
ANALYSIS OF NET ASSETS - CHARITY
General
Designated
Restricted
Total
Funds
Funds		 Funds
£
£
£
£
Tangible fixed assets - 170,570 - 170,570
Current assets 284,585
113,978
179,623
578,186
Current liabilities (174,024) - - (174,024)
_ __ __ _
Net assets at 31st March 2021 110,561
_
284,548
_
179,623
_
574,732
_

34

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022 (continued)

17. AUDITORS REMUNERATION

Auditors’ remuneration is as follows: 2022 2021
£ £
Auditors remuneration 5,280 5,946
Other services - subsidiary 920 800

18. SUBSIDIARY COMPANY

Social Farms and Gardens owns the whole of the issued share capital of Cultivating Communities, a community interest company registered in England and Wales (company number 07292005), which provides consultancy services. All activities have been consolidated on a line by line basis in the Statement of Financial Activities. The taxable profit is gifted to Social Farms and Gardens. A summary of the results of the subsidiary is shown on the following page.

Cultivating Communities CIC

Cultivating Communities CIC
2022 2021
£ £
Turnover
Fees and contracts 56,741 16,702
Bank interest - -
______ ______
56,741 16,702
______ ______
Administrative expenses
Rent, rates, office costs 295 268
Staff and consultants 27,696 9,454
Management fee paid to the charity 1,000 1,000
Travel 59 72
Events and projects 13,895 1,157
Accountancy 920 800
Distribution to parent undertaking 12,900 4,000
______ _
56,765 16,751
______ ______
The aggregate of the assets, liabilities and funds was:
Assets 32,514 23,584
Liabilities (32,463) (23,509)
______ ______
Funds 51 75
______ ______

35

Social Farms and Gardens

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (continued)

19. RELATED PARTIES

The company is the ultimate controlling party of its subsidiary Cultivating Communities, a community interest company limited by guarantee, which forms the trading arm for the charity. One of the charity’s Trustees serve on the Board of Directors of the trading company.

During the year the Social Farms and Gardens received a management fee of £1,000 (2021 - £1,000) and £14,860 (2021 - £nil) in respect of recharged costs of from its trading subsidiary, Cultivating Communities CIC. The charity was owed £12,900 as a grant by Cultivating Communities CIC as at 31 March 2022 (31 March 2021: £4,000). These transactions were eliminated on consolidation in the group financial statements.

20. COMPARATIVE SOFA

Unrestricted
Funds
£
INCOME
Income from voluntary income:
Donations
1,599
Income from investments:
Sales
-
Deposit interest
12
Income from charitable activities:
Grants and contracts
80,000

Income from CIC
16,704
Hire of facilities
-
Code subscriptions
2,950
Fees earned
44,021
Training and conferences
11,033
Miscellaneous income
4,856
_
TOTAL INCOME
161,175

_
EXPENDITURE
Costs of raising funds
21,000
Charitable activities
87,567

_
TOTAL EXPENDITURE
108,567

_
Net income/(expenditure)
52,608
_		 Restricted
Funds
£
-
-
-
1,654,162

-
-
-
-
-
-
_
1,654,162

_
-
1,609,609

_
1,609,609

_
44,553
__		 Total
funds
2021
£
1,599
-
12
1,734,162
16,704
-
2,950
44,021
11,033
4,856
_
1,815,337
_
21,000
1,697,176
_
1,718,176
_
97,161

__

36