SociaLFarms &Gardens Social Farms and Gardens Consolidated Financial Statements for the year ended 31 March 2023 Charity Commission number: 294494 Offlce of the Scottish Charity Register number: SC039440 Company number (registered in England and Wales): 02011023
Social Farms and Gardens REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Contents Page Report of the Trustees 3-14 Auditorf5 report 15-17 Consolidated StatemerTrt of Financi81 Activities 18 Consolidated Balance Sheet 19 Consolidated Cash Flow Statement 20 Notes lo the consolidated financial statements 21-38
Soclal Farms and Gardens REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 The Board of Trustees presents its report and consolidated financial ststements for the year ended 31 March 2023. The Trustees regret the late filing of the accounts. Lacking an in-house Finance Manager since March 2022 has made the production of accounts difficult for the remaining staff and our flnancial services providers. The consolidated financial statements have been prepared in accordance with the accounting policies set out in note I to the financial statement5 and comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Charities Statement of Recommended Practice (Charities SORP") (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland,. FRS 1021 issued in October 2019. 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" Trustees. responsibilities The Trustees are required by Company Law to prepare financial statements that give a true and fair account of the state of Social Farms & Gardens I'SF&G'I. The Trustees are required to.. Select suitable accounting policies and apply them consistently Make judgements and estimates that are reasonable and prudent Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in busines5 The Trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the consolidated financial p051tion of the charity and enable them to ensure that the financial statements comply with the Companie5 Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and any other irregularity. So far as the Trustees are aware, there is no relevant audit information of which the compan5 auditors are unaware. Each trustee ha5 made themselves aware of any relevant audit information and has ensured that the auditors are aware of that information. The Trustees confirm that they have given due regard to guidance published by the Charity Commission as required by Section 4 of the Charities Act 2011. n..ki:. The Trustees confirm that they have regard for the Charity Commission's guidance on public benefit. Having rnonitored activities. the Trustees are of the view that our activities are in line with the Vlsion, mi55ion, strategy and charitable purpose and that these deliver public benefit both to the individuals who directly benefit from our services and indirectly through the improved services that our member5 and other organisations deliver. Our members include Community Gardens, City Farms and Care Farms. These organisations benefit from the advocacy, networking, training, advice and support and quality assurance that we provide. They can share skills, build capacity, improve their standards and make partnerships with other organisations and commissioners. Their work contributes to the education, health & wellbeing and cohesion of the communities that they serve.
Social Farms and Gardens REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continued) Vision, Mission and Strategy Our vision People and communities reaching theirfullpotentiol through community growing and nature- bused octivities as a part of everyday life. Our mission To support people and communities to improve the health and wellbeing of people and plonet through community growAng and nature-bosed activities Social farming and gardening is increasingly recognised as a solution to many of societvs challenges. It has a wide range of well documented benefit5 for health and wellbeing and community cohesion. Our Values Community development, mutual support, access to green spoce for all. We build strong relationships, collaborations and networks thot ore inclusive and empowering for communities and people Our Strategic Priorities To work with member5 and partners, using our collective knowledge and shared vision, to advocate, inspire, and enable tommunity growing and nature-based solutions to improve the wellbeing of people and planet How we work towards achieving our vision.. l. Develop services and projects to meet increased demand and opportunities 2. Serve and grow the membership 3. Strengthen and grow the organisation's role for now and in the future
Social Farms and Gardens REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continued) Chair's introduction As we reflect on the 2022123 financial year at Social Farms & Gardens, we first want to acknowledge and address the delayed filing of our accounts. The absence of an in-house Finance Manager since March 2022 presented significant challenges for our staff and financial service providers. Recognising this, we've implemented measures to ensure the preparation of the 2023124 account5, which are on track and will be filed punctually. Social Farms and Gardens ISF&GI is a charity supporting communities across the UK to farm, garden and grow together. We have over 3,000 members using nature-based activities as a catalyst to transform the lives of people and the communitie5 in which they live. We support these grassroot organisations from small fruit and vegetable plots on urban housing estate5 to large-scale rural care farms, transforming lives and connecting people. SF&G provides a voice for the thousands of farmers, gardeners and growers whose work improves the lives of millions of people. In London, Northern Ireland, Wales and Scotland, our staffed projects continued to support organisations to work more closely together and to learn from each other. Members in the whole of the UK benefitted from our online resources, social media conversations, members, meetings. webir)ars bulletins and sector jobs updates. In Wales and Scotland, the Community Land Advisory Service provided advice around community land management. Other schemes have given direct support to member groups: distributing grants and resources. The development of the Green Care Quality Mark from the Code of Practice is providing a quality assurance scheme for green care providers. We are grateful to the two Chairs of the Board during this year. Paul Savident and Sally Partridge both led the Board through Covid, followed by changes in the leadership of the organisation which resulted in the Board having to take more responsibility than it had in the past. They both stepped down for personal reasons and Malachy Dolan and I have been co-chairs since June 2023. Malachy Dolan and Caroline Hutton Co-chairs of Trustees
Social Farms and Gardens REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continued) JI HLiiviiie5 LULL-LJ oveieW The charity has a wealth of resources and experience, built up over40 years to offer new members and the sector. SF&G have taken part in demonstration projects, primary research and policy writing for the sector to ensijre this growth continues and 15 SUPPOrted by local, devolved and central government. Our member projects contribute significantly to individual, community and environmental health and well-being delivering climate action at a hyper local level - regenerative land use, increase of biodiversity, community land management and stewardship, while producing fresh local food. SF&G has operated an Executive Team management model, with representation across the UK, since February 2021. This has increased competency and collaboration at both a strategic and operational level 3nd ha5 provided significant economic efficiency in challenging financial tirnes. SF&G have attracted additional funding across the UK from a range of funders and consultancv contracts. The Board would like to acknowledEe the resilience and effort of all staff. Reviewing our oblectives as set out in the 2021122 Trustees report and how SF&G ha5 worked to ochieve these.. Addressing and responding to the signiAi¢unt rise in community growing initiotives post Covid. Brexit, the war in Ukrt7ine. the climate change crisis, and the rise in the cost of living Due to hard work of SF&G staff our membership is growing. However, we are also seeing a decrease in available resources in order to meet this need. Collaborotion acmss devolved countries (vnd English regions Learning from each other's experiences and best practise to better support our members throLJghout the regions. Reflection on the strengths of devolved countries and English regionsfocussing on 5ubsidiarity of decision moking, operations ondfunding While continuing as a UK-wide charity, giving teams the operational freedom to take advantage of regional opportunities. Development and delivery OA the Green Care Quality Mark and tmining to provlde quolity assurance to the Green Cure sertor ExtendinE the use of the Quality Mark for care farming to all our members for whom it would be useful when providing services. Leadership development ond 5UPPOrtfor staff to develop theirski115 Giving the Executive Team the opportunity to experience the challenge of running a UK-wide charity. Website development.. ond the upgrading of software Work to refresh and improve the charity's website was undertaken in the 2023124 financial year. This work has been completed within budget.
Social Farrn5 and Gardens REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continued) Membershlp Membership continued to grow as communities discovered the benefits of growing in communities and discovered the wealth of information on our web site. Membership contirbues to be free, with income earned from providing services le.g. training). As a membership organisation SF&G also secures funding for particular project5 which we then make available for our members to apply for. Examples thi5 year include.. An extension to Controlled Environment Agriculture.. funded by the Welsh Government, to test the effectiveness of CEA in four community setting5,' Resilient Green Spaces: our member5 SUPPOrted the creation of 5 new community food hubs, dozens of new allotments and 10 new community orchard sites across the breadth ofwales,. Procurement Food Hubs: which saw two of our members receive funding for developing pilots around more commercial food hubs, focusing on procurement,. Hllden Trust: funded summer 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; Edible Cardiff (Lottery) & Food poverty (Welsh Government): funded small grants to community growing groups for activitiesl open events and to fund seeds/ plant plugs to get more people into growing, grow more food and help donate surplus to food banks. Projects and Activities during the year Resilient Green Spaces: funded by the Welsh Government, a £1.27m partnership project led by Social Farms & Gardens to pilot alternative re-localised food systems using communities and their green spaces as the driving force for change acr055 Wales until June 2023. Projects include.. A national allotment development team, Innovative food hub5, community orchards, Greener corridors and spaces in Gwynedd, exploring community access to farms and land, building horticultural future farming skills Growing Resilience Across Ireland: funded by the Community Foundation Ireland, a cr05s border partnership project between SF&G in Northern Ireland and our sister organisation in Ireland, Community Growing Ireland. This project recognises an all-island/bioregional approach In matters of the environment and natural resources. Our constituencies gain insight into activities across Ireland. The partnership enhanced advocacy, lobbying and policy proposals at a national level in both jurisdictions for the provision of and support for community Eardens. Organisation development Esme Fairbairn Trust funded the senior staff to work on our strategic issues as a second-tier organi5ation with an increasing membership. Devolution, leaving the EU and the pandemic have changed the environment and how we operate. Support and advlce The SF&G website www.farm arden.or .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 50ftware. Our staff produce regular newsletters and use social media to promote what services we provide.
Social Farms and Gardens REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continued} .Itinn nn Fiinflr.iifing Artivitip We have contributed to the updating and re-writing of key Welsh Government documents aimed to stimulate and support more community growing spaces, such as allotment5 and community gardens. Community Land Advisory Senilce: funded by the Welsh Government, supports the sector in Wales with land and planning issues and raises awareness of community managed green spaces. Growing Resilience- Digging Deeper funded by the National Lottery Community Fund: People & 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 5kill-sharin& networking and relationship building with decision makers. Food Security through Seed Saving and Exchange: a pilot in Nl funded by Necessity to build resilience and skills in seed saving and a network for seed exchange, overcoming boundaries imposed by Brexit and Covid. Report on The Case Benchmark Standard for Community Growing and Allotment Provision in Nl: Primary Research Funded by the National Lottery Community Fund, the Urban Agriculture Con50rtium and Sustain. Sustainable Food Places Prograrnme: Social Farms & Gardens directly supports a number of these emerging networks across the UK, e.g. a contract with Ards & North Down Council in Nl, delivering Food for the Planet prograrnme including distribution of micro grants for community growing initiatives using Participatory Budgeting and in Carmarthenshire County Council, in Wales where we host the network coordinator. Scottish Government Food & Drink, Good Food Nation Team fundinE: supported two main strands of work in Scotland. Community Land Advisory Service and Gardeniser. This enabled community projects to secure land for food growing and 17 people to complete the second Scotland accredited course for 'community growing organiser5'. Farms and Gardens for a Sustainable Future London: Funded by City Bridge Tfust. London's advice and signposting service supported city farms and community gardens with organi5ational development queries and signposted businesse5 to members for paid Team Action days. Showcase events such as the London Harvest Festival built the network and raised the profile of nature-based 501utions to the wider world, includin8 the Worshipful Companies and the NH5. Funding from both Populo Living and London Legacy Development Corporation saw SF&G work closely with East End London communities to engage people in the sector. Edible Cardiff: funded by the National Lottery, supporting networking between community growing sites across Wales, development of resource and skills sharing, and advocating on behalf of the network to get more land in Cardiff into use for growing. Procurement Food Hubs: funded through Welsh Government and the European Community Rural Development Fund. The Food Hubs project has supported two community food hubs to
Soclal Farms and Gardens REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continuedl upskill and to become accredited to supply the local authorities, health boards and care setting in several communities in Wales. Advocacy social Farm5 & Gardens has continued to advocate on behalf of our members, promoting the benefits of their work in their local communitie5. SF&G have worked with the devolved governments and central government over the year. Training and Webinars Lantra: funded 5UPPOrt forcommunity Supported Agriculture, around planning and crop management / rotation. 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. City Bridge Trust: funded training and networking in London. Insights into members, needs was distilled into bespoke training days designe(l and delivere¢J in partnership with members. Webinars.- Monthly Webinars were held for members on subjects of interest. Quallty A55urance The Green Care Quallty Mark: we are working with our colleagues in the Green Care Coalition to extend the use of the Quality Mark across the sector. Plans for 2023-24 Throughout the UK To continue.. Serving our members with newsletters, information, advocacy and responding to questions Providing training for our members, responding to their needs and developing their training delivery skills Supporting the quality of our members, work with the Green Care Quality Mark Managing the organisation's finances, with the help of an outsourced provider Managing the end of our time in the Greenhouse and finding another home for our registered office Diversifying our income with charged services for members Communications.. improving the web site and using social media to promote the work of our mernbers to our partner5 and the rest of the world Governance The Board will continue: To meet regularly both in person and by video conference To monitor the organisation's finances
Social Farms and Gardens REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continued) To consider the structure and leadership of the organisation To review the policies of the organisation To review strategic plans Fundraising Social Farms and Gardens strives to have diverse funding streams. A large proportion of our funding is from trust grants, we also receive grant SUPt)ort from the Scott15h Government. In addition, SF&G tender5 for contract work with devolved country governments and local authorities. In Wales we have secured European Union Funding through the Welsh Government for predominantly capital programmes. We also earn income from.. training programme delivery, consultancy work, partnership initiative5, research project5, managing grants to our members and modest philanthropic donations. The Executive Team works with staff to develop funding applicatlOllS. To continue.. Building relationships across the Sector and with our members and academic partners 8uilding relationships with funders and the public sector Identifying sources of income that meet our strategic aims and fit within our values Sustainabllity To.. Publish a response to the climate crisis statement Ensure financial security by reviewing and finding ways to build reserves Hold a pay review for all staff and implement the results Encourage the equality, diversity and inclusion work of the organisation 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 rnonths running costs. This was calculated on 'core' costs, but at request of the staff, we have started making the calculation based on all costs. Financial Overview as of 31 March 2023 (tomparatlve figures for 31 March 2022): General ReseNes: £64,90212022'. £110,614) Designated Reserves (set aside for specific work).. £280,36112022.. £284,5481- this includes a fixed asset reSee of £163,12612022.. E170,5701 Restricted Reserves {advance payments on continuing projertsl: £89,76212022'. £179,623) Reserves Policy and Management: To achieve a more appropriate level of reserves. the charity will continue to.. Ensure Comprehensive Fundlng Bids: All funding bids will cover both overheads and direct costs. One issue the charity faces is that grant funijing streams often provide inadequate coverage for overhead ladministrationl cost5.
Social Farms and Gardens REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Icontlnued} Rlgorous Funding Review Process: All funding bids will be reviewed by a panel comprising members of the executive team and board, along with our newly appointed finance manager. This process ensures that projects do not place undue pressure on finances and contribute fairly to overheads. Efficlent Operatlons and Resource Management: The charity will continue to ensure efficient operations and sound management of resources. Trustees have recently appointed an in-house Finance Manager who will maintain oversight of all projects, working closely with the Executive Team and project delivery staff to ensure that there are stringent financial contro15 in place. Income Generatlon through Charged Servlces: The charity will continue to generate income by providing charged services such as consultanry and training. Re5erve5 Policy Review and Compliance: The reserve5 policy 15 reviewed annually, and the required reserves are calculated quarterly to account for changes in operating costs. Trustees are aware that the level of unrestricted reseryes ot the year-end does not meet our own reserves policy. The minimum reserves that the charity needs to hold to meet this policy is £149,274, which would cover 3 months of all staff salary and other essential costs that SF&G are obligated to pay in order to function. At the end of the 2022123 financial year. the general reserves balance was £64,902, which is significantly lower than the minimum required level. However, the charity also held £117,23512022.' £113,978) in designated resetves lexcluding the fixed asset reserve), a significant proportion of which could be called upon to meet financial obligations relating to the reserves policy. Addressing the Shortfall: The shortfall in unrestricted reserve5 is being addressed through a range of measures, including.. Oevolving more administrative responsibility to regional offices, allowing for a reduced back- office team. Relinquishing office premises in Bristol, thereby removing the cost of rent and utilities. The charity will utilise regional meeting and admin spaces as and when project needs arise. Evaluating ongoing non-funded activities to ensure that are providing value for money and are not placing an undue burden on the organisation. The Trustees and Executive Team are confident that by taking these measures they can move to a position of again building up the general reserve in line with the charity's reserves policy. Financial management and checks A trustee and the Company Secretary are delegated to carry out financial controls on income and expenditure including payroll, credit cards and bank transfers. Random sample checks are undertaken by other trustees. A system is in place that significant expenditure is authorised by a trustee and all expenditure is monitored, checked and countersigned. Expenditure against budget is monitored monthly. The Trustees are confident that appropriate checks are in place.
Social Farms and Gardens REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 {continuedl Additional financial controls include.. Providing clear and accurate management reports, quarterly The Trustees are informed promptly of any major changes in our financial position Financial policies and strategies are up to date, agreed by the Board and implemented Continuing to work to the 50RP and any other accepted good practice The Trustees have assessed the major risks to which the organisation is exposed, in particular those associated with finance and operations and are satlsfied that systems are in place to mitigate exposure to major ri5k5. Internal risks are minimised by the implementation of effective systems and control procedures, which ensure appropriate authorisation of projects and transactlOll5, and consistent quality of delivery.
Social Farms and Gardens REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 (continued) Structure. Governance and Management Social Farms and Gardens is a charity registered with the Charity Commission in England and Wales INO. 2944941 and the Office of the Scottish Re8lSter of Charities ISC0394401. It is a Company Limited by Guarantee registered with Companies House INO. 20110231. The formal name of the charity is now Social Farms and Gardens lotherwise referred to as SF&GI. The name change from The Federation of City Farms and CommLsnity 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 gL¢arantee. It is registered with the Charity Commission in England and Wales Ir)umber 2944941, the Office of the Scottish Charity Regulator in Scotland Inumber SC0394401 and Companie5 House in England and Wales Inumber 20110231. The company was established in 1980 and registered as 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 A550ciation 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. Members of the Board of Directors (Trustees) Under the Articles of Association, the Board can have a maximum of eleven members, eight of whom are elected at the Annual General Meeting by the voting members. Up to three people are appointed by the Board. The Board elects a Chair, a Vice Chair and the Company Secretary. The Board met with the Executive Team. eleven times in the year. Following the pandemic, most meetings have been held using video conferencing. Trustees are volunteers and receFve no financial benefit from the charity. Any reclaimed expenses are shown in the accounts. The Board choose someone to provide supervision or line management to the Executive Team who line manage the rest of the staff. Related parties The charity wholly owns a Community Interest Company Icultivating Communities) registered with Companies House (No. 072920051. All profits are gifted to the Charity- The Board agreed to make the CIC dormant, as all activities could be run directly through the charity. At the end of 31 March 2023. the CIC board comprised.. lan Egginton-metters Caroline Hutton (Company Secretary) Paul Savident
Social Farms and Gardens REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 {continued) Reference and Administrative Information Charity name: Social Farms and Gardens Charity registration 294494 Scottish Charitv SC039440 Company 2011023 Registered Office: Windmill Hill City Farm Philip Street, Bedminster, Bristol, BS3 4EA Auditors: Burnside Chartered Accountants 61 Queen Square, Bristol BSI 4JZ Bankers: Co-operative Bank PLC, 14 Broadmead, Bristol BSI 3HH CAF Bank, 25 Kings Hill Avenue, West Malling ME19 4JQ Triodos Bank, Deanery Road, Bristol BSI SAS Scottish Widows, 67 Morrison Street, Edinburgh EH3 8YJ Royal Bank of Scotland, 36 St Andrews 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.. Sally Partridge Iresigned 30 June 20231 Malachy Dolan David Drury Mark Fry Iresigned 31 March 20231 Gemma Hooper (resigned 10 July 20231 Maria Hornsby (resigned 16 November 20221 Michelle Howarth Caroline Hutton John le Corney lappointed 7 February 2023 Michael Collins (appointed l April 20231 Michael Hardman lappointed 18 May 20241 Elinor Groff (appointed 18 May 20241 Vicky Moller lappointed 18 May 20241 Michael Chadney (appointed 4 April 2022, resigned 11 September 20231 Mark Roberts (appointed l April 2023, resigned 18 September 20231 Ellen Ledingham (appointed 15 May 2023, resigned 31 March 20241 Executive Team: Amber Alferoff (London manager) Sophie Antonelli (Central Services manager) Gary Mitchell (Joint Wales manager) Dr. Nicola Perkins ljoint Wales managerl Patricia Wallace (Northern Ireland manager)
Social Farms and Gardens Independent Auditorfs report to the trustees of the Social Farms & Gardens for the year ended 31 March 2023 OPINION We have audited the financial statements of Social Farms and Gardens (formerly the Federation of Cltv Farms and Community Gardens) for the year ended 31 March 2023 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 United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland Iunited Kingdom Generally Accepted Accounting Practice). 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 2023 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 United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirement5 of the Cornpanies Act 2(K16 and the Charitie5 and Trustee Investment (Scotlandl Regulations 2006 and regulations 6 and 8 of the Charities Accounts Iscotlandl Regulations 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 member5 a5 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 IUKI11SAs IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statement5 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 IUKI 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 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.
Social Famis and Gardens Independent Auditorfs report to the trustees ofthe Social Farms & Gardens for the year ended 31 March 2023 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 inconslstent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsi5tencie5 or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material mi55tatement 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 mAERs 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 trustee5' 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 fnanCIal statements.. and the directors. report included within the tru5tees' report has been prepared in accordance with applicable legal requirements. mAER5 ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION We have nothing to report ln 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 reouirement to prepare a strategic report. RESPONSIBILITIES OF TRUSTEES As explained more fully in the trustees, responsibilities statement set out on page 20. the trustees Iwho are also the directors of the parent charitable company for the purposes of company lawl 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. In preparing the financial statements the trustees are responsible for assessing the group's and parent charitable compan5 ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustee5 either intend to liquidate the group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.
Social Farms and Garden5 Independent Audltorfs report to the trustees of the Social Farrns & Gardens for the year ended 31 March 2023 AUDITOR'S RESPONSIBILITIES FOR THE AUDITOF THE FINANCIAL STATEMENTS Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material mi55tatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: An understanding of the legal and regulatory framework applicable to the group and parent charitable company was obtained from management and those charged with governance of the group and parent charitable company, and the audit engagement team was confirmed to have the appropriate competence and capabilities to identify non-compliance with such a framework. No significant instances of fraud, non-compliance with laws and re8ulations or other irregularities were communicated to the engagement team by management or those charged with governance, and no particular audit areas or legislation were identified that gave rise to any significant risks of material mi55tatement in respect of such irregularities. Due to the size and nature of the entity it5 susceptibility to material misstatement resulting from fraud, non- compliance with laws & regulations. or other irregularities is considered to be low, and the audit approach was appropriately planned so as to address this risk. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.or auditorsres onsibilities. This description forms part of our audit report. STEPHEN BURNSIDE (Senior Statutory Auditor) For and on behalf of Burnside Chartered Accountants Chartered Accountants & Statutory Auditor 61 Queen Square Bristol BSI 4JZ Date: 14ld¥LE
Social Farms and Gardens CONSOLIDATED STATEMENT OF FINANCIALAcfiviTIES AT 31 March 2023 Unrestricted Funds Restricted Funds Total funds 2023 Total funds 2022 Note INCOME Incomefrom voluntury income.. Donations 4,997 4,997 5,842 Incomefrom investments.. Deposit interest 24 Incomefrom charitoble activities.. Grant5 and contracts Income from CIC Hire of facilities Code Subscriptions Fees earned Training and conferences Miscellaneous income 40,325 1,368,607 1,408,932 1,381,108 33,381 2,660 2,400 48,615 16,280 9,684 8,537 8,537 18,354 20,582 3,575 18,354 20.582 3,575 TOTAL INCOME 96,323 1,368.607 1.464.930 1.499,993 EXENDITURE Costs of raising funds Charitable activities 180 139,006 180 1,604,511 15,216 1,359,711 1,465,504 TOTAL EXPENDITURE 139,185 1,465,506 1,604,691 1,374,927 Net incomellexpenditurel Transfers between funds 142,8631 17,0371 196,8971 7,037 1139,7611 125,066 14 Fund balances brought forward l April 2022 15 395,163 179,622 574,785 449,719 FUND BALANCES CARRIEO FORWARD 31 MARCH 2023 16 345,263 89,762 435,025 574.785 All of the activities are classed as continuing. There ore no other reported gains or losses during the year.
Social Farms and Gardens BALANCE SHEETS AT 31 MARCH 2023 Group 2023 Group 2022 Charity 2023 Charity 2022 Notes FIXED ASSETS Tangible fixed assets Investments 163,126 170,570 163,126 170,570 io CURRENT ASSETS Debtors Cash at bank and in hand li 707,712 94,725 469,358 111.537 707,712 94,505 475,826 102,360 802A37 580,895 802,217 578,186 CREDITORS= Amounts falling due within one year 12 1530,5381 1176,6801 1529,2091 1174,0241 NET CURRENT ASSETS 271,899 404,215 273,CN)9 404,162 NET ASSETS 435,025 574.785 436,135 574,732 FUNDS: Unrestrirted General Funds Designated Funds 14 64,902 280,361 110,614 284,548 66,012 280,361 110,561 284,548 Restricted 13 89,762 179,623 89,762 179,623 435,025 574,785 436,135 574,732 These financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 20J6 and with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191. These financial statements were approved by the directors and authorised for issue on 1510812024, and are signed on their behalf bv.. LL Caroline Hutton (Chair of Trusteesl The notes on pages 21 to 38 form part of these financial statements. Icompany no- 020110231
Social Farms and Gardens CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023 Total funds 2023 Total funds 2022 Note Cash (used in)Iprovided from operating activities Cash flows from investing activities.. Interest Purchase of fixed assets 116.8121 137,4691 24 113,3001 (Decrease) in cash & cash equivalent5 116,8121 150,7431 Cash & cash equivalents at beginning of year 111,536 162,281 Cash & cash equivalents at end of year 94,724 111,536 RECONCILIATION OF NET {EXPENDITUREI TO NET CASH FLOW FROM OPERATING ACTIVITIES Net income for the reporting period (as per the statement of linancial activities) 1139,7601 125,066 Adjustments for.. Depreciation charges Ilncreasel/decrease in debtors (Decrease) in creditors Interest 7,444 1238,3541 353,859 13.472 1149,5341 126,4491 1241 li 12 Net cash (used inllprovided from operating activities 116,8121 137,4691
Soclal Farms and Gardens NOTES TOTHE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH Z023 Icontinuedl GENERAL INFORMATION The company is a private company limited by guarantee, registered in England and Wales. The address of the registered office is Windmill Hill City Farm, Philip Street, 8edminster, BS3 4EA. STATEMENT OF COMPLIANCE These financial statements have been prepad in compliance with FRS 102, 'The Finantial Reporting Standard applicable in the UK and the Republic of Ireland,. ACCOUNTING POLICIES {al Accounting Conventlon 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 l January 20151. The Statement of Financial Activities ISOFAI 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 $408 Companies Act 2006 has been taken not to include the parent charity SOFA alone. {bl Golng Concem The trustees have considered the 12-month period from the date of approval of the financial statements. Based on draft accounts for the year ended 31 March 2024 and the cashflow forecast for the next 12 months, the trustees consider the tharitable Company to be a going concern and the accounts have been prepared on this basis. Icl 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 tontinually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstance5. Id) Incomlng resources Donations. grants and5ponsorship Income from donations, grant5 and sponsorship. including capital grants, is Included in incomlng resources when these are receivable, except as follows: when donors specify that donations and grants given to the charity must be used in future accountin8 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 donor5 specify that donatlOn5 and grants, including capital grants, are for particular
Sotial Farms and Gardens NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl 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. le) Resources expended Resources expende(J 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, whith are attributable to more than one activity. are apportioned acros5 Cost categories on the basis ot 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. lfj Tangible fixed assets The cost of tangible fixed assets is written-off by equal annual instalments over their expected useful live5 as follow5.' Plant and equipment Office equipment Long leasehold Building 15% per annum on the reducing balance basis 30% per anntsm on a reducing balance basis over 60 years over 60 years A de-minimis limit of £l,CX)O is applied under which fixed assets are not capitalised. Igl Funds accounting Funds held by the charity are.. Unrestricted general funds- these are funds which can be used in accordante with the charitable objects at the discretion of the trustees. Restricted funds- these are funds that can only be used for particular restricted purposes Wlthin the objects of the charily. Restrictions arise when specified by the donor or when fund5 are raised for particular resiricted 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 deSlEnated funds in the accounts at 31 March 2023 relate to the leasehold property at Hereford Street. Bristol, and to organisational development work that r)eeds to Continue. Further explanatron of the nature and purpose of each fund Is included in the notes to the financial statements.
Soclal Farms and Gardens NOTES TO THE CONSOUDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl {hl Fixed assets investments: Investment in subsidiary is stated at cost. Unrestricted Restricted Total Funds Total funds funds 2023 Funds 2022 4 GRANTS Welsh Govt.. Resilient Green Space Welsh Govt.. Controlled Environment Agriculture Natural England- Growing Care Farming Big Lottery Fund~ Northern Ireland Welsh Government-wales CL4S Esmee Fairbairn Foundation London Newham City Bridge Trust Scottish Govt- Food & Drink HMRC: Coronavirus Job Retention Scheme Hilden Trust Welsh Govt.: Food Hubs Cardiff and Vale University Local Health Board European Social Fund.. Gardeniser Hub Keep Wales Tidy London LDC National Lottery Community Fund: Edible Cardiff Necessity ISHEDI European Social Fund.. Gardeniser Plus European Social Fund.. Learning Bubbles Community Foundation Green Grants INottinghaml Hello Fresh grant Sustainable Food Places Carmarthen National Nature SeiCe in Wales Campaign Grant Sustain Nl Lottery Cost of Living DonaEhadee CDA Green Future Association Carpenters Estate (Populol Acorn Farm- Community Foundation Nl School Farms Network Conference Other small grants Belfast City Council 541,852 541,852 388,330 190,630 225,999 99,346 98,075 25.500 102,321 98,262 102,321 98,262 2,550 2,575 32,541 38,000 2,550 2,575 32,541 38,OCK) 69,890 37,000 13,493 30,IXJO 28,043 47,920 4,556 23,450 23,360 30,783 10,000 4,983 14,234 8,337 4,480 40,0(XJ 267,965 40,000 267,965 75,979 75.979 28,91X) 9,782 39,467 28,9C(J 9,782 39,467 1,500 18,378 18,378 2,240 16,445 4,128 5,000 3,940 9,989 2,000 4,000 38,843 7,475 2,240 16,445 4,128 5,000 3,940 9,989 2,000 4.000 38,843 7,475 5,300 I,CK)O io,ocK) 5,300 I,CK)O 2,700 10,000 40,325 1,368,607 1,408,932 1,381,108 S. DONATIONS Donations - general 4,950 4,950 5,842
Social Farms and Gardens NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl 6. OTHER TRADING ACTIVITIES Code of Practice fee5 Consultancy fees Event fees Hire of facilities Other Income 2,400 48,615 16,280 2,660 9,684 18,354 20,582 8.537 3,575 18,354 20,582 8.537 3,575 51,048 51,048 79,639 TOTAL RESOURCES EXPENDED Direct staff costs Project Other costs direct costs Support costs 2023 2022 Proqrommes UK-wide 14.582 52.658 17,569 276,056 105,710 95.552 12.203 7.802 671,986 4.999 36.859 23.656 3,642 77,198 20,279 35,523 180 14,343 14,117 5,235 86,721 27,819 161,336 102,634 34,249 1.111,960 158,808 35,523 180.00 128.650 326,715 37,845 700,812 151,417 12,706 16,782 En@13nd Scotland Wales NoTthern Ireland Governance Fundraising 466.576 792.543 197,337 148,235 1.604,690 1,374,927 Support costs include.. 2023 2022 Salary costs Other staff costs Office c05t5, including rent Depreciation 73,385 5,108 62,298 7,444 144,248 4.093 32,692 13,473 148,235 194,506 Support costs have been allocated on the basis of full-time equivalent staff as a reasonable basis for time spent on activities.
Soclal Famis and Gardens NOTESTO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl Unrestricted Restricted funds funds 2023 2022 Progrummefocus.. UK-wide England otland Wales Northern Ireland Governance Fundraising 12,917 7,780 148,419 94,854 34,249 1,088,444 151,646 161,336 102,634 34.249 1,111,960 158,808 35.523 180 128,650 326,715 37,845 700,812 151,417 12,706 16.782 23,516 7,161 35,523 180 87,078 1,517,612 1,604,690 1,374,927 STAFF COSTS AND TRUSTEES, REMUNERATION 2023 2022 Wage5 and salaries Social security costs Perbsion cost5 479,469 645,090 34,271 53,471 21,057 30,740 534,797 729,301 Contractors / freelance Other Irecruitmentltrainingl 15,501 2,397 32,991 2,702 17,898 35,693 No employee earned in excess ofE60,000 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 benefitslsalary and employerfs pension contributions) paid to key management personnel in this year was £159,84012022.' £101,481).
Social Farms and Gardens NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl The average number of employees analysed by programme was.. 2023 2022 No. No. Ux-wide programmes England Scotland Wales Northern Ireland Management & administration ir)cludinE fundraising 16.3 19.8 2023 2022 Trustees remuneration and expenses 558 1,936 The trustees received no remuneration in the year, except for approved reimbursed travel, subsistence and accommodation costs relating to 8oard meetings.
Social Farms and Gardens NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued) TANGIBLE ASSETS-GROUP AND COMPANY Equipment Furniture Fittings Leasehold Leasehold Property Land TOTAL COST At l April 2022 Costs in the year 74,668 7,246 181,758 15,000 278,672 At 31 March 2023 74,668 7,246 181,758 15,000 278,672 DEPRECIATION At l April 2022 Charge for the year 60,786 4,165 7,246 33,320 3,029 6,750 250 108,102 At 31 March 2023 64,951 7,246 36,349 7,000 115,546 NET BOOK VALUE At 31 March 2023 9.717 145,409 163,126 At 31 March 2022 13,882 148,438 8,250 170,570 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 Group 2023 Charity 2023 2022 2022 Investment in subsidiary- shares at cost Subsldlary company Social Farms & Gardens owns the whole of the issued share capital of Cultivating Communities, a community interest company registered in England and Wale5. Its principal activities are to carry out activities which benefit the community and to act as a trading subsidiary for SF&G. The results of the subsidiary are consolidated in these financial statements. Further details are disclosed in note 18.
Social Farms and Gardens NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl ii. DEBTORS Group 2023 Charity 2023 2022 2022 Trade debtors Sundry debtors and prepayments Grants receivable Due from subsidiary undertaking 5,608 80,019 5,775 702,104 383.564 5.608 55,270 5,775 396,464 18,317 702,105 707,712 469,358 707,712 475,826 Grants receivable refer to grants for 2022-23 not yet paid at the end of the financial year.. Natural England.. Growing Care FarminB 68,666 Welsh Government.. CEA 106,000 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 Innovate-. FEW-Meier 1.727 Scottish Government.. Food & Drink 17,0(K) Cultivating Communities 12.900 Carpenters Estate (Populol 456.492 243,051 1,727 834 702,104 396,464 12. CREDITORS Group 2023 Group 2022 Charity 2023 Charity 2022 Amounts falling due within one year.. Trade creditors VAT Social security and other taxes Accruals Deferred income 213,322 401 7,366 74,512 234,937 45,210 3,452 21,185 75,988 30,845 213,132 401 7,366 73,373 234,937 40,911 5,094 21,185 75,989 30,845 530,539 176,680 529,209 174,024 Deferd income refers to income for 2023-24 received in 2022-23.. 2023 2022 8,346 8,346 129,700 96,891 Big Lottery Fund.. Digging Deeper Resilient Green Spaces- advance RDP Food Hubs- advance City Bridge Trust.- London National Lottery Comm Fund.. Edible Cardiff 14,772 7.727 234,937 30,845 13. RESTRICTED FUNDS
Social Farms and Gardens NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl Balance Incoming l April Resources 2022 Outgoing Resources Balance Transfers Balance 31 March 2023 Restricted funds UK-wide Hilden Trust European Social Fund.. Gardeni5er Hub European Social Fund.. Gardeniser Plus European Social Fund.. Learning Bubble5 Hello Fresh Seedbed Trust= Garden5 of Sanctuary 40.0(X) 75,979 140,0001 178,3791 14,8071 113,4731 2,4(X) 4,247 821 560 18.378 1,079 16,445 115,3661 12,8521 1,079 1,029 3,881 England City Bridge Trust Green Grants INottinghaml Innovate.. FEW-Meter Carpenters Estate IPopulol London LDC Scotland Scottish Govt.. Food & Drink Urban AEriculture Consortium Scottish Community Alliance Wales Welsh Government.. Resilient Green Spaces Welsh Government.. Food Hubs Welsh Government.. Communlty Land Advisory Service Controlled Environment A8riculture National Lottery Community Fund-. Edible Cardiff Food Sense.. Food Poverty Cardiff Food Sense Sustainable Food Places Carmarthen National Nature Services in Wales Northern Ireland National Lottery Community Fund.. Digging Deeper Community Foundation- Cross Border Co-operation Belfast City Council Necessity ISHEDI= Seed Swap CampaiBn Grant Sustain Nl Lottery Cost of Living 10,719 4,130 754 32,541 2,240 149,3191 13,9611 6,059 2,409 754 38,843 9,782 138,9201 13,7081 77 6,074 4,327 2,500 1,500 38,000 133,5741 8,753 2,500 1,500 2,887 541,852 1544,7391 267,965 98,262 1267,9651 198,2621 71,730 15,728 71,730 117,8901 39,467 37,305 38,508 5,000 135,5001 16251 11,7801 13,7751 3,tK)8 4,375 2,348 1,225 4.128 5,000 1,090 102,321 1103,4111 1,522 11,8631 341 10,000 iio,0001 17,3621 13,9401 15.2771 7,362 3,940 9,989 4,712
social Farms and Gardens NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl Donaghadee CDA Green Future Association Acorn Farm - Community Foundation Managed projects Manchester Green Alliance 4,lJ)O 2,000 7.475 14,(X)01 12,0001 11,0281 6,447 516 516 Total restricted funds 179,622 1.368,607 (1,465,504) 17.037) 89.762 Restricted Funds Hilden Trust - Funding outdoor activities in community settings over the summer for children and voung people, helping them to spend time in nature, learn new skills and make friends, which saw 5F&G assess applications and award grants of circa £1500 each for 25 members to run holiday schemes. European Social Fund: Gardeni5er 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 Plus- additional support to expand the Gardeniser programme. European Social Fund.. Learning Bubbles - This European Erasmus Plus project investigated potential collaboration5 between schools. community gardens and the digital world, with SF&G sharing insights into utilising the ijnique educational setting of community gardens ar)d city farm5 can provide. Hello Flesh - SF&G partnered with meal delivery company HelloFresh to support SF&G members in London, Edinburgh, Sheffield and Birmingham to run activities that help educate consumers about food and encourage more sustainable habits. Small grants were awarded to member organisations. Seedbed Trust.. Gardens of Sanrtuary- funding to enable community gardens to support refugees and asylum seekers. City Bridge Trust: Gardens & 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. Green Grants Nottingham- Funded by Nottingham Community and Voluntary Service to promote green prescribing in the city. Innovate: FEW-Meter- a European-funded project working with community gardens and city farms to measure their use of resources. London LDC - provided funding for workshops to increase awareness of the environment, wildlife and recycling. Populo - Carpenters Estate - A neighbourhood-based programme to set up and nurture a community garden with local residents in a housing estate in Newham, with associated training, volunteer development and nature-based workshops. Scottish Government: Food, Drink & Trade - a project to increase skills and knowledge to help set up and sustain community growing projects across Scotland. Urban Agrlculture Consortium - a grant to explore opportunities in urban agriculture in Scotland. Development Trust Association: Pockets and Prosperts - grants for deprived areas of Scotland. Welsh Governrnent: Controlled Environment Agriculture- funding to deliver a pilot scheme in community settings. Welsh Government Resilient Green Spaces- Partnership project being led by Social Farms & Gardens to pilot alternative re-localised food systems using communities and their green spaces as the driving force for change across Wales.
Social Farms and Gardens NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl Welsh Government Food Hubs- A pilot establishing two community anchored"Procurement Food Hubs" in North Powys and Carrnarthenshire to create an evidence base to prove that the public sector CAN procure efficiently from local producers using methods that benefit the natural environment and local prosperity 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. Food Sense Wales- Funding to promote a healthy food system in Wales, good for people and planet. National Lottery Community Fund: Edlble Cardlff - a three-year programme ofto develop the community growing network in and around Cardiff. Sustainable Food Places Carmarthen- Supporting local food production locally. National Nature Services in Wales - A short research contract administered by WCVA to build the case to create better access to employment and enterprise opportunities in nature friendly farming through community-led growing, as part of the envisaged Nature Service for Wales. Natlonal Lottery Community Fund: Digging Deeper- a five-year programme to continue developing networking and support among community growing groups in Northern Ireland. Necesslty ISHEDI.. Seed Swap- funding to trial a seed Saving and exchange programme in the north west. Community Foundation: Cross Border Covoperation- A grant to support a joint project with SF&G Sister organi5ation in Ireland, Community Gardens Ireland. To enable - cross-border co-operation, examine best practice and develop supportive politie5 for Community Gardens in both jurisdictions. Belfast Clty Council- Funding to undertake engagement with key stakeholder5 and propose a framework and action plan which will allow for renewal of the Bronze Sustainable Food Place. Campaign Grant Sustain - A grant to support SF&G work on prodLscing the Benchmark Standard Reporting, demonstrating and promoting the results of the research to progress implementation. National Lottery Cost of Living Crisis - A grant to alleviate the cost of living for staff and member groups in N. Ireland Member groups to be offered the opportunity to organise nutritious community mea15 for those in need. Donaghadee CDA- Funding to scope out potential sites for a Community Garden in Donaghadee, provide a concept design and conduct community engagement through community meal5. Green Future Association - A grant to support SF&G work forming and organising a Policy Influencer Networkers Group with Local Council Officers and experts to co-deslgn a Benchmark Standard for Community Growing and Allotment Provision in Nl. Acorn Farm- Communlty Foundatlon Nl- To make the critical links between the Acorn Farm flagship food growing project in Derry/Londonderry with Community Growing Groups in the area. Manchester Green Alliance - funds held for work in Manchester.
Social Farms and Gardens NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl RESTRicfED FUNDS- PREVIOUS YEAR Balance Incoming l April Resource5 2021 Outgoing Resources Balance Transfers Balance 31 March 2022 Restricted funds UK-wide Hilden Trust European Social Funil.. Gardeniser Hub European Social Fund.. Gardeniser Plu5 European Social Fund.. Learning Bubbles Seedbed Trust.. Gardens of Sanctuarv HMRC.. Coronavirus Job Retention Scheme England Natural England.. Growing Care Farming City Bridge Trust National Lottery Community Fund.. Awards for All England Green Grants INottinghaml Innovate.. FEW-Meter London LDC Clifton Garden Societv Scotland Scott15h Govt.. Food & Drink Urban Agriculture Consortium Pockets & Pr05pecls Wales Welsh Government.. Controlled Environment AEficLJlture Welsh Government: Resilient Green Spaces Welsh Government.. Food Hubs Welsh Government.- Community Land Advisory Service Food Sense 30.000 4,556 4,983 14,234 130,0001 117,9111 15,4801 113,4131 15,755 4.744 2.400 4,247 821 5,381 11,5001 113,4931 3,881 13,493 225,999 1224,9131 11,0861 7,289 2,764 69.890 166,4601 12,7641 10,719 4,480 13501 4,130 754 754 23,360 4,500 123.3601 14,5001 37,000 132.6731 11,5001 4,327 2,500 1,500 1,500 190,630 1118,9001 71,730 388,330 1378.3651 17,0781 2,887 28.043 98,075 128,0431 196,9351 11.1401 5,000 47.920 23.450 30,783 19,4121 123,4501 122,3051 43,508 Keep Wales Tidy National Lottery Community Fund.. Edible Cardiff Northern Ireland National Lottery Community Fund.. Digging Deeper National Lottery Community Fund.. Lockdown support Necessity ISHEDI.. Seed Swap 7,250 15,728 4,801 99,346 1103,0571 1,090 2,244 12,2441 2,551 10,000 15,1901 7,362
Social Farms and Gardens NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl Greenmount College Urban Agriculture Consortium Community Foundation: Cross Border Co- operation Small grants Managed projert5 Manchester Green Alliance 591 15911 11,2511 11.7491 16,8151 8,337 1,522 2,7Tr) 11,5601 11,1401 516 516 Total restrirted funds 68,140 1,360,108 11,236,433} {12,193) 179,622
Social Famis and Gardens NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (continued) 14. UNRESTRICTED FUNDS- GROUP Balance 1st April 2022 Incoming Resources Outgoing Resources Balance Transfers Balance 31st March 2023 Unrestricted funds Designated funds Organisational development Quality Mark development School Farms Network England Wales Scotland Northern Ireland Equipment Fund Leasehold Property Fund Leasehold Land Fund 59,442 2,550 16,5621 15,6931 49,737 14,INJO 5,221 5,300 3.875 34,883 500 4,960 14,7351 15991 17,1621 120,9601 14,486 4,701 1,000 31,055 4,136 12,120 9,717 145,409 8,000 5,290 17. 132 3,636 14,479 13.882 148,438 8,250 11,0031 6,978 14,1651 13,0291 12501 13411 284.549 57,288 154,4391 17,0371 280,361 General funds 110,614 39,034 184.7451 64,903 Total unrestricted funds 395.163 96,324 1139,1861 17,0371 345,264 Designated Funds Organisational development.. income designated by the Trustees to support the development of the organisation. Quality Mark development: income designated for the charity to obtain the Quality Mark. Wales: income designated to continue delivery of key project work. Scotland: generated income design3ted to continue delivery of specific work. Northern Ireland.. generated income designated to continue delivery of key work areas. 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.
Soclal Farms and Gardens NOTES TO THE CONSOLIDATED FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl UNRESTRICTED FUNDS-GROUP PREVIOUS YEAR Balance 1st Incoming Outgoing Balance Balance April 2021 Resources Resources Transfers 31st March 2022 Unrestrlcted funds Deslgnated funds Organi5ational development Quality Mark development Nature's Path competition England Wales Scotland Northern Ireland Equipment Fund Leasehold Property Fvnd Leasehold Land Fund 83,621 25,500 157,6791 59,442 14.(X)O 14,000 7,475 2.725 110,200} 5,290 10,108 5,290 17,132 3,636 14,479 13,882 148,438 8,250 7,673 2,482 2,100 10,776 151,467 8,500 18,507 1,487 119,1561 13341 12,379 3,106 13,0291 {2501 274,094 48,219 187,368) 49,604 284,549 General funds 107,485 91,667 151,1261 137.411) 110,614 Total unrestricted funds 381,579 139,886 {138,4941 12,193 395,163 IS. ANALYSIS OF NEf ASSEfs- GROUP General Designated Restricted Funds Funds Funds Total Tangible fixed assets Current asset5 Current liabilities 163,126 117,235 163,126 802,387 1530,5391 595,442 1530,5391 89,762 Net a55et5 at 31st March 2023 fA,903 280,361 89.762 435,025
Social Farms and Gardens NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl 16. ANALYSIS OF NET ASSEfs- CHARiri General Funds Designated Restricted Funds Funds Total Tangible fixed assets Current assets Current liabilitie5 163,126 117,235 163,126 802,218 (529,209) 595,219 1529,2091 89.763 Net assets at 31st March 2023 66,010 280,361 89.763 436.134 17. POST-BALANCE SHE EVENTS Social Farms and Gardens (then the Federation of City Farms & Community Gardens) leased land from Bristol City Council in 1995. The GreenHouse building belonged to SF&G and served as the organisation's head office with a room to rent for meetings and activitiès. For the past ten years, Bristol City Council has had plans to redevelop the area around the GreenHouse. BCC paid SF&G £10.500 to surrender the lease. 18. AUDITORS REMUNERATION Auditors, remuneration is as follows.. 2023 2022 Auditors remuneration Other services 13,080 2,000 5,280 920 19. 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 Icompany number 072920051, which provide5 consultancy service5. All activities have been consolidated on a line by line basis in the Statement of Financial Activitie5. The taxable profit 15 gifted to Social Farm5 and Gardens. A summary of the results of the subsidiary is shown on the following page.
Social Farms and Gardens NOTE5 TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl Cultlvating Communities CIC 2023 2022 Turnover Fees and contract5 Bank interest 56,741 56,741 Administrative expenses Rent, rates, office costs Staff & consultants Management fee paid to the charity Travel Events and projects Accountancy Distribution to parent undertaking 22 295 27,696 1,000 59 13,895 920 12,900 1,140 1,162 56,765 The aggregate of the assets. liabilities and funds wa5- Assets Liabilities 220 11,3301 32,514 132,4631 Funds 11,iioi 51 20. RELATED PARTIES The company is the ultimate controlling party of its subsidiary Cultivating Communitie5, a community interest company limited by guarantee, which forms the trading arm for the charity. One of the charitrfs Trustees serve on the Board of Directors of the trading company. During the year the Social Farms and Gardens received a management fee of £nil12022 - £1,000) and £nil12022 £14,8601 in respect of recharged costs of from its trading subsidiary, Cultivating Communities CIC. The charity wa5 owed £nil a5 a grant by Cultivating Communities CIC as at 31 March 2023131 March 2022: £12,900). These transactions were eliminated on consolidation in the group financial statements.
Social Farms and Gardens NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Icontinuedl 21. COMPARATIVE SOFA Total funds 2022 Unrestricted Funds Restricted Funds INCOME Incomefrom voluntary income.- Donations Incomefrom investments.. Sales Deposlt interest 5.842 5,842 24 24 Incomefrom charitable ottivities.. Grants and contracts Income from CIC Hire of facilities Code subscriptions Fees earned Training and conferences Miscellaneotjs income 25,500 33,381 2,660 2,400 48,615 16,280 5,184 1,355,608 1.381,108 33,381 2,660 48,615 16.280 9.684 4,500 TOTAL INCOME 139.885 1,360.108 1,499,993 EXPENDITURE Costs of raising funds Charitable activities 15,216 123.278 15.216 1,359,711 1,236,433 TOTAL EXPENDITVRE 138.494 1,236,433 1,374,927 Net income/lexpenditurel 1,391 123,675 125,066