# **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**|
**2**
**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
**3**
**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:
- promoting the development of the community at large without discrimination by bringing together statutory authorities, voluntary organisations and the general public in a common effort to advance education and to provide facilities for recreation and other leisure time occupation, with the object of improving the quality of life of the public at large, including children, young people, socially excluded people, elderly people, disabled people and otherwise disadvantaged people.
- advancing the education of the public at large in horticulture, agriculture, conservation, protection and improvement of the physical and natural environment, the reduction, reuse and recycling of resources, the use of renewable resources, respect for the environment, sustainable development, animal welfare, community cohesion, citizenship, life skills, the promotion of equality and other related subjects, the methods and benefits of social farming and gardening and other related subjects.
- providing education and training for persons who have need of such facilities, including children, young people, socially excluded people, elderly people, disabled people and otherwise disadvantaged people, so as to prepare them for any trade, occupation or service and thereby advance them in life or enable them to earn their own livelihood.
- advancing education in the care and consideration of all animals, so that the public will learn greater awareness of and appreciation for such animals.
- providing relief by way of therapeutic and recreational activities and facilities, including through, (but not limited to) social farming and gardening, to persons who have need of such facilities, including disabled people and otherwise disadvantaged people with the aim of improving health and wellbeing.
**4**
**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:
- **Controlled Environment Agriculture (CEA)** , funded by the Welsh Government, to test the effectiveness of CEA in four community settings;
- **Edible Playgrounds** funded by the Welsh Government;
- **Hilden Trust:** funded play activities at sites run by our members;
- **Nature’s Path:** funded a competition for members redesigning part of their sites, with a prize of funds to pay for the construction;
- **Keep Wales Tidy; and**
- **Food sense, food poverty (Cardiff):**
**5**
**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-
**6**
**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**
- **Lantra:** funded support for Community Supported Agriculture
- **Gardeniser:** funded by the EU, delivered in partnership across Europe, we train people to run community gardens, including organising placements in other countries
- **Learning Bubbles** : an EU funded investigation into potential collaborations between schools, community gardens and the digital world.
**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.
**7**
**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:
- Promoting the development of the community at large without discrimination by bringing together statutory authorities, voluntary organisations and the general public in a common effort to advance education and to provide facilities for recreation and other leisure time occupation, with the object of improving the quality of life of the public at large, including children, young people, socially excluded people, elderly people, disabled people and otherwise disadvantaged people.
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.
**8**
**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:
- Addressing and responding to the significant rise in community growing initiatives post Covid, Brexit, the war in Ukraine, the climate change crisis, and the rise in the cost of living;
- Collaboration across devolved countries and English regions;
- Reflection on the strengths of devolved countries and English regions focussing on subsidiarity of decision making, operations and funding;
- Development and delivery of the Green Care Quality Mark and training to provide quality assurance to the Green Care sector;
- Leadership development and support for staff to develop their skills; and
- Web site development: and the upgrading of software.
## **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)
- General reserves: £110,614 (£107,485)
- Designated reserves – set aside for specific work: £284,548 (£274,094)
- Restricted reserves – advance payments on continuing projects: £179,623 (£68,140)
The ‘free reserves’ do not include fixed assets.
To achieve a more appropriate level of reserves, the charity will continue to:
- Ensure that funding bids cover overheads as well as direct costs
- Ensure efficient operations and sound management of resources
- Focus on income generation by providing charged services such as consultancy and training
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.
**9**
**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:
- Providing clear and accurate management reports at quarterly intervals
- Ensuring that trustees are informed promptly of any major changes to our financial position
- Ensuring that financial policies and strategies are up to date, agreed by the Board and implemented
- Continuing to work to the current Statement of Recommended Practice (SORP) guidelines and other accepted good practice.
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.
**10**
**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:
- Paul Savident (Chair SF&G)
- Ian Egginton-Metters (Company Secretary)
- Caroline Hutton
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.
**11**
**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.
**12**
**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:
- Paul Savident – Chair (resigned 31 January 2022)
- Sally Partridge – Chair (from 1 February 2022)
- Malachy Dolan
- David Drury
- Mark Fry
- Rob Gaylor (resigned 14 October 2021)
- Gemma Hooper
- Maria Hornsby
- Michelle Howarth
- Caroline Hutton
## **Senior Management Team**
- Chris Blythe – Director (resigned December 2021)
- Heidi Seary – Operations Manager (resigned April 2022)
- Angie Stratton – Finance Manager (resigned March 2022)
**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 sUable 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 Dernber 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:
- give a true and fair view of the state of the group’s and of the parent charitable company's affairs as at 31 March 2021 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019); and
- have been prepared in accordance with the requirements of the Companies Act 2006.
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:
- the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
- the trustees have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the group’s or the parent charitable company’s ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.
**15**
**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:
- the information given in the trustees’ report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the directors’ report included within the trustees’ report has been prepared in accordance with applicable legal requirements.
## **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:
- adequate accounting records have not been kept by the parent chartable company, or returns adequate for our audit have not been received from branches not visited by us; or
- the parent charitable company financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ directors’ report and from the requirement to prepare a strategic report.
## **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.
**16**
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 aernatIVe 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 prOdureS 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 pant
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 IrgUlaritIeS
were communicated to the engagement team by management or those charged with governance,
and no particular audit a3$ 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 given to the charity must be used in future accounting periods, the income is deferred until those periods
- when donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions for use have been met.
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**