So¢l81 F8rm$ and Gardens
SocialFarms
&Gardens
Ffermydd a Gerddi
CymdeithasoL
SOCIAL FARMS AND GARDENS
REPORT AND CONSOLIDATED FINANCIAL STATEMENTS
FOR YEAR ENDED 31 MARCH 2024
Charity Commission Number: 294494
Off ice of the Scottish Charity Register Number: SC039440
Company Number (registered in England and WaLes): 02011023
Amended Accounts
Replace the original accounts. are now the statutory accounts and are
prepared as they were at the date of the original accounts

S*xial Farmg and G8rd8ns
SociaLFarms
&Gardens
Ffermydd a Gerddi
CymdeiLhasoL
CONTENTS PAGE
COVER PAGE
REPORTOFTHETRUSTEES
2-18
AUDITOR'S REPORT
19-21
CONSOLIDATED STATEMENT OF FINANCIALACTIVITIES
FOR YEAR ENDED 31 MARCH 2024
22
CONSOLIDATED BALANCESHEET AT 31 MARCH 2024
23
CONSOLIDATED CASH FLOWSTATEMENT FOR THEYEAR ENDED 31 MARCH 2024
24
NOTESTO THE CONSOLIDATED FINANCIALSTATEMENTS
FOR THEYEAR ENDED 31 MARCH 2024
25-44

Socl8L Farn)s and Gaidom
SociaLFarms
&Gardens
Ffermydd a Gerddi
CymdeithasoL
REPORT OFTHE TRUSTEES
(YEAR ENDED 31st MARCH 2024)
The consolidated financi81statements have been prepared in accordance with the accounting policies
Set out in note 1 to the financial statements and comply with the Charities Act 2011. the Companies
Act2006. the Memorandum and Articles ofAssociation, andthe CharitiesStatementofRecommended
Practice Icharities SORP") (applicable to charities preparing their accounts in accordance with tho
Financial Reporting standard applicable in the UK and Republic of Ireland- FRS 1021 issued in October
2019.
The comp8ny has taken advantage of the exemption to not have to prepare a strategic report in
accordance with the "the Companies Act 2006 Istrategic Report and Directors, Report) Regulations
2013".
Trustees, resDonsibilities
The Trustees are required by Company Law to prepare financial statements that give a true and fair
8ccount of the state of Social Farms and Gardens I'SF&G'I. The Trustees are required to:
Select suit8ble accounting policies and apply them consistently
Make judgements and estimates that are reasonable and prudent
Prepare the financi81 statements on a going concern basis unless it is inappropriate to presume
that the charity will continue in business
The Trustees are also responsible for keeping proper accounting records which disclose with
reasonable accuracy at anytime the consolidated financial position of the charity and enable them to
ensure that the financial statements complywith the Companies Act 2006. They are also responsible
for safeguarding the assets ofthe charity and hence for taking reasonable steps forthe prevention and
detection of f raud and any other irregularity.
So far as the Trustees are aware, there is no relevantaudit information ofwhich the company's auditors
are unaware. Each trustee has made themselves aware of any relevant audit information and has
ensured that the auditors are aware of that information.
The Trustees confirm th8ttheyhave given due regard toguidance published bythe Charitycommission
as required by Section 4 of the Charities Act 2011.

So¢lai Fam)$ and G8rdon8
SociaLFarms
&Gardens
Ffermydd a Gerddi
CymdeithasoL
REPORT OF THE TRUSTEES (continued)
{YEAR ENDED 31 st MARCH 21124)
Public Benefit
The Trustees confirm thatthey have regard forthe Charity Commission's guidance on public benefit.
Having monitored activities. the Trustees are of the view that our activities are in line with the vision,
mission, strategy and charitable purpose and that these deliver public benefit both to the individu818
who directly benefit f rom our services and indirectly through the improved services that our members
and other organisations deliver.
Our members includ8 Community Gardens. City Farms 8nd Carelsocial 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 st8nd8rds and make partnerships with
other organisations and commissioners. Their work contributes to the education. health and wellbeing
and Cohesion ofthe communities that they serve.

Soclal Farm8 and Garden$
SocialFarms
&Gardens
Ffermydd a Gerddi
CymdeithasoL
REPORT OF THE TRUSTEES
(continued)
(YEAR ENDED 31st MARCH 2024)
Vision, Mission and Strategy
People and communities re8ching their full potential through community growing and nature-based
activities as a part of everyday life
-Ir mission
To supportpeople and communities to improve the he81th and wellbeing of people and planet through
¢ommunitygrowingand natura-based activities
Social farming and gardening is increasingly recognised as a solution to many of society's challenges.
It has a wide range ofwell documented benefit5 for health and wellbeing and community cohesion.
Community developn7ent, mutual support, access togreen space forall. We build strongrelationships.
collaborations and networks thatare inclusive and empoweringfor communities and people
Our Strategic Priorities
To work with members and partners. usingour collective knowledge and shared vision. to advocate,
inspire, and enable community growing and nature-based solutions to improve the wellbeing of
people and planet
Howwe work towards 8chieving ourvision:
1. Develop services and projects to meet increased demand and opportunities
2. Serve and grow the membership
3. Strengthen and growthe organisation's role for nowand in the future

Soclal Farms and Gardens
SociaLFarms
&Gardens
Ffermydd a Gerddi
CymdeithasoL
REPORT OFTHE TRUSTEES (continued)
(YEAR tNDE0 31st MAAb'14 2024)
Ch8ir's intrndiir.tinn
The Trustees regret that the final audited 2023-24 accounts are also being f iled late. The in-house
Finance Manager was appointed in June 2024 and has worked hard to resolve the outstanding issues.
which resulted in some delay in the completion and auditing.
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 communities in which they live.
We supportthese grassroot organisations from smallfruit and vegetable plots on urban housingestates
to large-scale rural care farms, transforming lives and connecting people. SF&G provides a voice forthe
thousands offarmers, gardeners and growers whose work improves the lives of millions of people.
In London, Northern Ireland. Wales and Scotl8nd. our staffed projects continued to support
organisations to work more closelytogether and to learn from each other. Members in the whole of the
UK benefitted from our online resources. social media conversations. members. meetings, webinars
bulletins and sectorjobs updates.
In Wales and Scotland, the Community Land Advisoryservice provided 8dvice around community18nd
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 forgreen care providers.
We are grateful to Sally Partridge, who was the Ch8ir of the Board during the first quarter of this year.
who had led us through the changes in the leadership of the org8ni58tion which resulted in the Board
having to take more responsibility than it had in the past. Malachy Dolan and Caroline Hutton have
been co-chairs since June 2023.
Malachy Dolan and Caroline Hutton
Co-chairs of Trustees

Soclal Farms and Gardons
SociaLFarms
&Gardens
Ffermydd a Gerddi
CymdeithasoL
REPORT OFTHE TRUSTEES (continued)
(YEAR ENDED 31st MARCH 2024)
Review of Activities 2023-24
Overview
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 policywritingforthe
sectorto ensure this growth continues and is supported by local. devolved and central government.
Our members 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 and has provided significant economic efficiency in challenging financial times. SF&G have
attracted additionalfunding across the UK from a range offunders and Consultancy contracts.
The Board would like to acknowledge the resilience and effort of all staff.
Reviewing our objétstlW¢> a) 111 tkte £Q£Ji24 ti'ustee¥ report and how SF&G
hao work.p.d tn achieve these:
We continued to
Serve our members wlth newsletters, information, advoc8cyand respondingto questions
Provide training for our members. responding to their needs and developing their training
delivery skills
Support our members, workwith the Green Care Quality Mark
Manage the organisation's finances with the help of an outsourced provider
Manage the end of our time in the GreenHouse and found another home with Windmill Hill City
Farm as our Registered Office inJanuary2024 and then Pen Dinas CommunityGarden in August
2024
Diversifyour income with charged services for members
Improve our communications with a new web site and used social media to promote the work
of our members to our partners and the rest of the world
We conducted a pay reviewwith South West Counclls.

Soelol Farms and Gardens
SociaLFarms
&Gardens
Ffermydd a Gerddi
CymdeiLhasoL
REPORT OF THE TRUSTEES (continued)
(YEAR ENDED 31st MAALtrI 2Q24)
MembershiD
Membership continued to grow as communities discovered the benefits ofgrowingin communities 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 applyfor.
Or4yanisg*j?n development
Esmee Fairbairn Foundation 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 howwe operate.
iupport ana advice
The SF&G website www.farmgarden.org.uk has almost everything that a new community garden. city
farm or carelsocial 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.
InTormation on Activities
SF&G agreed a Climate Statement this year.
Community Land Advisory Servlc8 (CLAS CymrLII. funded by the Welsh Government. supports the
sector in Wales with land and p18nning issues and raises 8W8reness of community managed green
spaces.
Growini5 Piebi1ieiice: DigaiiirJ OA.-. I?
funded by the National Lottery Community Fund". People &
Communities. A five-year project 2019- 2024to build capacity in the communitygrowingsector across
each local Council area in Northern Ireland based on skill-sharing, networking and relationship building
with decision makers.
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.

Social Farms and Garden$
SociaLFarms
&Gardens
Ffermydd a Gerddi
CymdeithasoL
REPORT OFTHE TRUSTEES (continued)
(YEAR ENDED 31st MARCH 2024)
rii-:nt P,
Primary Research Funded by the National Lotterycommunity Fund, the Urb8n Agriculture Consortium
and Sustain
Social Farms and Gardens directlysupports a number ofthese
emerging networks across the UK. e.g. a contract with Ards & North Down Council in Nl, delivering a
Food tor the Planet programme including distribution of micro grants for community growing initiatives
using Participatory Budgeting and in Carmarthenshire County Council. in W81es where we host the
network coordinator.
Scottish Government Food & Drink, Good Food Nation Team funding,, supported two main strands
of work in Scotland, Community Land Advisory SeNice 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 organisers,.
funded byThe Kusuma Trust UK, supported members to design,
deliver and participate in 13 professional development days on topics such as co-production. data-
management. volunteer management, corporate partnerships and profession81 boundaries. This was
coupled with 8 networkingtours of members Sites. Members collaboratedtodemonstratethe sector'svalue
through events such asthe London Harvest Festivaland a communitygardens showcase in central London. The
programme amplified the voice of farm and gardens to the wider world. facilitated dovetailing rather
than competing. and was proud to pay members for training delivery and facilities hire.
Funding from both
and
saw SF&G work
closely with East End London communities to successfully engage Londoners young and old in the
sector. We also installed a newstick Man Trail in Newham.
18 people gained a
qualific8tion 8$ a result of these funders grants, with 1,000 people
accessing information and guidance through email, phone and the London bulletin.
SF&G also seconded the London Manager part-timeto Kentish Town City Farm to bridge a summer-long
gap belmeen Directors at the farm.
funded bythe Welsh Government. a £1.30m partnership project led bysocial
Farms and Gardens to pilot alternative re-Ioc81ised food systems using communities and their green
spaces as the driving force for change across Wales until June 2023. Projects include.. A national
811otment development te8m. Innovative food hubs, community orchards, Greener corridors and
spaces in Gwynedd. exploring community access to farms and land, building horticultural future
farming skills

So¢l81 Famis and Gardens
SocialFarms
&Gardens
Ffermydd a Gerddi
Cymdeithasol
REPORT OFTHE TRUSTEES (continued)
(YEAR ENDED 31st MARCH 2Q24)
Groiviri- kiesilierice
,oss I,
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 Ire18nd. This project recognises an all-islandlbioregional 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 forcommunity gardens.
Hilden Tru:
. funded summer play8Ctivities at member sites across the UK.
FAihlp_ fArAFfi funded by the National Lottery. supporting networking between community growing
sites across Wales. development of resource 8nd skills sharing, and advocating on behalf of the
network to get more land in Cardiff into use forgrowing until September 2024.
Procurement Food Hub.- funded through Welsh Government and the European Community Rural
Development Fund. The Food Hubs project has supported two community food hubs to upskill and to
become 8ccredited to supply the local authorities, health boards and care setting in several
communities in Wales.
a transformative initiative underway to help develop a
thriving, sustainable. and inclusive local food system in Carmarthenshire. Through the Bwyd Sir Gar.
the county's dynamic food partnership, the project aims to address a range of social, economic, and
environmental challenges.
In collaboration with key delivery partners Hywel Dda University Health Board, Food Sense Wales,
Carm8rthenshire Association of Voluntary Services and Social Farms and Gardens. Carmarthenshife
County Council leads the project lo enhance the locaL food economy. promote health and wellbeing.
and contribute to nature recovery and climate resilience. There are three strand5 of project deliverythat
include. Connected Communities and Community Access to Healthy Food. Strategic Land
Managementfor Public Goods and Building a Good Food Movement.
Building on its existing work. Bwyd Sir Gar Food's Food System Development Project aims to improve
the localfood system for current and future generations.
we have been funded by DTAW8les to create support and guidance around food
procurementforoursectorand we have been workingwith a number ofpartners on this duringthe year.
funded a competition for members redesigning part of their sites. with a prize offunds
to payforthe construction.
10

Soelal Faims ond G8rd8n8
SociaLFarms
&Gardens
Ffermydd a Gerddi
CymdeithasoL
REPORT OF THE TRUSTEES (continued)
(YEAR ENDED 31st MARCH 2024)
'.vn Council Northern Ireland Micro grants distributed usingthe Participatory
Budgeting Model.
SF&G in Wales successfully tendered fora pictorial guide forTowns and Community
Councils in Wales to set up communitygrowing spaces. This guide was printed in physical form and is
available via One Voice Wales, the representative bodyfor Community and Town Councils in Wales.
a three-year project to help people in Wales take their first steps towards climate
action. We aim to inspire and empower communities across Wales to take action and live in a more
sustainable way. We don't claim to have all the answers and solutions. but we're aimingto help to tick
as many of those Earth-friendly boxes as possiblel
Our aim is to conne¢t'champion' groups, who are established organisations within the Social Farms
and Gardens membership cir¢le- with groups and communities who areworkingtowards creatingtheir
pathwaytowards a sustainable and regenerative future.
Many of us experience feelings of powerlessness when faced with the threats of climate change.
Likewise, groups may be Climate conscious but may be unsure on where to start on their eco journey.
We aim to facilitate relationships that will pave the way for grassroots, community based green action
to mitigate and tackle climate ¢h8nge.
an SF&G in Wales led partnership pilot project. focussed on a Powys site. The
partnership shares 8 vision for more agroecological horticultural enterprises across Wales. helping to
meetthe fruitandveg needs ofourcitizens and supportinga flourishing ruraleconomy. The partnership
includes: Our Food 1200, Powys County Council. Shared Assets. Ecological Land Cooperative. Gwlad
Consortium, Landworkers Alliance, Cultivate and the Powys Sustainable Food Partnerships. Lantra
Wales. Nature Friendly Farming Network, Black Mountains College. With Welsh Government Backing
Local Firms Funding, the partnership supported Powys County Council to develop p18nning guidance
to support and assist small-scale horticultural enterprises in the preparation of a planning application
for a Rural Enterprise Dwelling (permanent or temporary). The continuing Shared Prosperity funding
runs until December 2024 to take on a new growing site in Powys, submitting a planning application to
putthree temporary dwellings and horticultural enterprises on a Powys farm holding.
Tyfu Powys Shared Prosperityfundingto work with communitygrowingsites in Powys to support10¢81
people to grow, be active, healthy and learn new skills. We recruited for a Tyfu Powys Development
Worker at the end of 2023. Tyfu Powys runs a series of support strands for community growing
organisations, in¢Luding small capital grants, bespoke development support, orchard and mapping
training until December 2024.
SF&G sits on bi-weekly panel meetings awarding starter and wildlife or food
development packages to sites across Wales that want to incre8se access to nature for their
community. When a food development package is awarded. SF&G is the expert partnerthat attends a

So¢lal Form# #nd Gardens
SocialFarms
&Gardens
Ffermydd a Gerddi
CymdeithasoL
REPORT OF THE TRUSTEES (continued)
(YEAR ENDED 31st MARCH 2Q24)
sitevisitand produces a reportgivingan indication ofwhere key. large elements ofthe package be sited.
Until March 2025.
a Horizon Europe project. aiming to identify ways in which effective nature-based therapy
and a broader green care framework can be scaled-up to improve adult mental health and wellbeing
equity while contributing to multiple socio-ecological co-benefits. GreenME covers three scales:
nature-in-everyday-life Ithe existence of green and blue infrastructure for viewing and walks), n8ture-
based health promotion Ithe promotion of active interaction with nature, such as gardening and
conservation) and nature-based therapy (the provision of treatment for individual patients. The project
comprises 21 partner organisations from across Europe and the US and will run until 2027.
Advocacy
Social Farms and Gardens has continued to advocate on behalf of our members. promoting the
benefits of their work in their local Communities. SF&G have worked with the devolved governments
and central government overthe year.
We have contributed to the updating and re-writing of key Welsh Government documents 8imed to
stimulate and support more community growing spaces, such as allotments and community gardens.
Training and Webinars
' funded supportfor Community Supported Agriculture, around planning and crop managemenl
I rotation.
funded by the EU. delivered in partnership across Europe. we train people to run
community gardens. including organising placements in othercountries
Weblna",-
Monthly Webinars were held for members on subjects of interest, The Orchard Forum and
The Allotment Forum were held quarterly
Qiiality Assurance
The,
we are workingwith our¢olleagues inthe Green Care Coalition to extend
the use of the Quality Mark across the sector,
12

So¢l8l Forms and Gardens
SociaLFarms
&Gardens
Ffermydd a Gerddi
CymdeithasoL
REPORT OF THE TRUSTEES (continued)
(YEAR ENDED 31 st MARCH 2024)
Plans for 2024-25
Throuqhout the UK
To continue:
Serving our members with newsletters, information, advocacy and respondingto questions
Providing training for our members, responding to their needs and developing their training
delivery skills
Supportingthe quality of our members. work with the Green Care Quality Mark
Managingthe organisation's finances, with an in-house Finance Manager
Diversifying our income with charged services for members
Communications: improving the new web site and using soci81 medi8 to promote the work of
our members to our partners and the rest ofthe world.
Governance
The Board will continue..
To meet regularly both in person and byvideo conference
To monitor the organisation's f inances
To considerthe 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 ourfunding is
from Charitable Trust grants. we continue to receive gr8nt support from the Scottish Government. In
addition, SF&G tenders for contractwork 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 initiatives, research projects. managing grants to our members and modest philanthropic
donations.
To continue:
Building re18tionships across the sector and with our members and academic partners
Building relationships with funders and the public s8Ctor
13

So¢lal Farms and Gardèns
SociaLFarms
&Gardens
Ffermydd a Gerddi
CymdeiLhasoL
REPORT OF THE TRUSTEES (continued)
(YtAfrI tNOEO 31st MARbH 2IJ24)
Identifying sources of income that meet our strategic aims and fit within our values.
Sustainability
To:
Ensure financial security by reviewing and f inding ways to build reserves
Encourage the 8qU81ity. diversity and inclusion work of the organisation.
Financial Review
Reserves Policy
In accordance with the guidelines from the Charity Commission. the Trustees and ExecutiveTeam have
reviewed the policy 8nd 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 2024. the accounts showthe following (previous year, 31 M8rch 20231
General reserves: £70,72112023: £64,9021- set aside to fund some of the overhead expenditures
and all the objectives and activities that the trustees decide are required including a 3-months
running costs of the organisation.
Designated reserves - set aside for specif 1¢ work: £80,49012023: £280.3611 this includes a fixed
asset reserve of £6.80212023: £163,126)
Restricted reserves- advance payments on continuing projects: £63.94412023: £89,762)
As disGlosed in note 3lbl to accounts. we did not complywith our reserves policy as of 31 March 2024
and the date ofthis report. To achieve a more appropriate level of reserves. the charitywill continue to
practice:
Comprehensiije. fuiidin6 bi[1
to cover overheads as well as direct costs. Some grant funding
streams provide inadequate coverage for overheads
a panel of seniorstaff with Board representation to ensure
that all projects contribute to overheads and don't endanger the organisation
. with oversight bythe Executive Team
and the Finance Manager
Income generatlon by providing charged services such as consultancy and training
The Reserves policy is reviewed annually, and the reserves required are calculated quarterly to take
8ccount of changes in operating costs.
14

Soclal Farmg ond G8fdens
SociaLFarms
&Gardens
Ffermydd a Gerddi
CymdeiLhasoL
REPORT OFTHE TRUSTEES (continued)
(YEAR ENDED 31st MARCH 2Q241
Financiat 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 8 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.
Additional financial controls include:
Providingclear 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 bythe Board and implemented
Continuingto workto the SORP and any other accepted good practice
The Trustees have assessed the major risks to which the organisation is exposed, in particular those
associated with f inance and operations and are satisfied that systems are in place to mitigate exposure
to major risks.
Internal risks are minimised bythe implementation of effective systems and control procedures, which
ensure appropriate authorisation of projects and transactions, and consistent quality of delivery.
TI-LI {- ill i e, Goi1￿￿rilalItiti Lilld i%1 rl !}olKJg I Ii,:fii
The formal name ofthe charity is now Social Farms and Gardens (otherwise referred to as SF&GI.
The name change from The Federation of City Farms and Community Gardens was implemented
followingthe mergerwith Care Farming UK, which occurred on 1st April 2018.
The legal status of the Federation was retained following the merger. th8t of a charitable company
limited by guarantee. It is registered with the Charity Commission in England and Wales Inumber
2944941, the Off ice of the Scottish Charity Regulator in Scotland (number SC0394401 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 w8s established under a Memorandum of Association which establishes the objects and
powers of the charitable company and is governed under its Articles ofAssociation. In the event of the
company beingwound up members are required to contribute an amount not exceeding £1.

So¢l•l Fambs and Gardens
SociaLFarms
&Gardens
Ffermydd a Gerddi
CymdeiLhasoL
REPORT OF THE TRUSTEES (continued)
(YEAR ENDED 31 st MARCH 2024)
Social Farms and Gardens is a charity registered with the Charity Commission in England and Wales
(No. 2944941 and the Office of the Scottish Register of Charities {SC039440}. It is a Company Limited
by Guarantee registered with Companies House (No. 2011023).
Members ot 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 AnnualGeneral 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 metwith the ExecutiveTeam, ten times in theyear. Most meetings have been held usingvideo
conferencing, but two were held in person in June (Birmingham) and November (Belfastl.
Trustees are volunteers and receive 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 ofthe staff.
Related parties
The charitywholly owned a Community Interest Company {Cultivating Communities) registered with
Companies House (No. 07292005). All profits are gifted to the Charity.
The B08rd agreed tostrike off theCIC onthe 1p of December2024, as allactivities could be run directly
through the charity.
Atthe end of 31 March 2024. the CIC board comprised:
lan Egginton-metters
Caroline Hutton Icompany Secretary)
Paul Savident
16

Social Famis and Garden8
SocialFarms
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REPORT OFTHE TRUSTEES (continued)
(YEAR ENDED 31st MARCH 2024)
Reference and Administrative Information
Charity name:
Social Farms and Gardens
Charity registration 294494
Scottish Charity
SC039440
Company
2011023
Registered Off ice... Cultivate. Pendinas, Llanidloes Road, Newtown, SY16 4HX
Auditors:
Burnside Chartered Accountants
61 Queen Square. Bristol BS14JZ
Bankers:
Co-operative Bank PLC. 14 Broadmead. Bristol BS13HH
CAF Bank, 25 Kings HillAvenue, West Malling ME194JQ
Triodos Bank. Deanery Road, Bristol BS15AS
Scottish Widows. 67 Morrison Street, Edinburgh EH3 8YJ
Royal Bank of Scotland. 36 St Andrews Square. Edinburgh EH2
17

Soclal Farms and Gard￿*
SociaLFarms
&Gardens
Ffermydd a Gerddi
CymdeithasoL
REPORT OFTHE TRUSTEES (continued)
{YEAR ENDED 31st MARCH 2024)
Trustees
The Directors ofthe 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 {resigned 30 June 20231
Malachy Dolan (term ended 31 March 2024- but co-opted for a further period)
D8vid Drury Ilerm ended 31 March 2024- but co-opted for a further period)
Gemma Hooper (resigned 10 July 20231
Michelle How8rth Iresigned 31 March 20241
Caroline Hutton
John le Corney
Michael Collins (elected 1 April 2023 resigned 12 September 2024}
Michael Hardman lappointed 29 February 2024}
Elinor Goff lco-opted 14 December 2023. elected 22 October 20241
Vicky Moller Ico-opted 14 December 2023, elected 22 October 20241
Mich8el Chadney (appointed 4 April 2022. resigned 11 September 20231
Mark Roberts (elected 1 April 2023. resigned 18 September20231
Ellen Ledingham (appointed 15 M8y 2023. resigned 31 March 20241
Executive Team
AmberAlferoff (London manager)
Sophie AntonelLi Icentralservices manager until November 2023)
Gary Mitchell (Joint Wales manager)
Dr. Nico18 Perkins (Joint Wales manager until September20231
Patricia Wallace (Northern Ireland manager until December 20241
18

Soclal Fam)s and Garden5
Independent Auditor's report to the trustee5 of the S¢xlal Farms & Gardens for the year ended 31 March
2024
OPINION
We have audited the financi81 statements of Social Farms and Gardens Iformerly the Federation of City Farms
and Community Gardens) for the year ended 31 March 2024 which comprise the Consolidated Statement of
Financial Activities. the Consolidated an(J Parent Company Balance Sheets. Consolidated Statement of Cash
Flows and the related notes. The financial reporting framework that has been applied in their prepar8tion is
applicable Law and United Kingdom Accounting Standards. including FRS 102 The Financial Reporting standard
applicable in the UK and Republic of Ireland (United 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 charit8ble comp8ny's affairs as at
31 March 2024 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 Pr8C-
tice- and
have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities
and Trustee Investment (Scotlandl Regulations 2006 and regulations 6 and 8 of the Charitles Accounts
(Scotlandl Regulations 2006.
This report is made solelyto the company's members, as a body. in accordance wtth Part 16 ofthe Companies
Act 2006. Our audit work has been undertaken sothat we might state to the company's mernbersthose m8tter8
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 IUKI IISAS IUKII and applicable
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the
audit of the financial statements section of our report. We are independent of the group and the parent chari-
table company in accordance with the ethical requirements that are relevant to our audit of the financial state-
ments in the UK, including the FRC'S Ethical Stsndord, and we have fulfilled our other ethical responsibilities in
accordance with these requirement5. We believe that the audit evidence we have obtained is sufficient and ap-
propriate to provide a basis for our opinion.
MATERIAL UNCERTAINTY RELATED TO GOING CONCERN
We draw your attention to note 3lbl Goin8 concern which indicates that as of 31 March 2024 the charity did not
comply with its reserves policy of minimum three months of running costs as there was not enough unrestricted
income to finance charity's core central activities. That results in materi81 uncenainty that may cast doubt on
charity's ability to continue as a going concern. Our opinion is not modified in respect of this matter.
In auditlng the financial statements, we have concluded that trustees. use of the going concern basis of
accounting in the preparation of the financi81 statements is appropriate.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.

Soclal Farms and Gardens
Independent Auditor's report to the trustees of the Social Farms & Gardens for the year ended 31 March
2024
OTHER INFORMATION
The other information comprise5 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 audlt of the financial statements, our responsibility is to read the other information and, in
doing so, consider whether the other information is materially intonsistent 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 financiol statements or a material misstatement of the other information. If, based on the work
we have performed, we conclude that there is a material mi55tatement of this other information, we are required to
report that fact.
We have nothing to report in this regard.
OPINIONS ON OTHER MAThERS PRESCRIBED BYTHE 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 puT-
poses of company law, forthe financialyearforwhichthe financial statements are prepared is consistenl
with the financial statements; and
the directors, report included within the trustees. report has been prepared in accordance with applica-
ble legal requirements.
MAThERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
We have nothing to report in respect ofthefollowing mattels where the CompaniesAct 2006 requires usto 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
8nd returns. or
certain disclosures of trustees, r8mun8ration specified by law are not made: or
we have not received allthe information and explanations we require for our audit. or
the trustees were not entitled to prepare the financial statements in aecordance with the small comp8-
nies, regime and take advantage of the small companies, exemptions in preparingthe trustees, directors.
repon and from the requirement to prepare a strategic report.
RESPONSIBILITIES OFTRUSTEES
As exp18ined more fully in rhe 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 L8wI 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 88 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 preparingthefinancial statements thetrustees are responsible for assessing the group's and parent charitable
company's abilityto continue as a going concern, disclosing, as applicable, matters related to going concern and
usingthe going concarn basis of accounting unless the trustees either intend to liquidate the group or the parent
charitable company or to cease operations, or have no realistic alternative but to do so.
AUDITOR'S RESPONSIBILITIES FOR THE AUDITOFTHE FINANCIAL STATEMENTS
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
20

So¢ial Farms and Gardens
Independent Auditor's report to the trustees of the Soclal Farms & Gardens for the year ended 31 Marth
2024
from material misstatement, 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 gu8rantee that an audit conducted in
accordance with ISAS IUKI will always detect a material misststement when it exists. Misstatements can ari8e
from fraud or error and are considered materi81 if indivi(Jually or in aggregate, they could reasonably be expected
to influence the economic decisions of users taken on the basis ot these financial statements.
Irregularities, includingfraud, are instances of non-compliance with laws and regulations. We design procedures
in line vvith our responsibilities. outlined above, to detect material misstatements in respect of irregularities.
including fraud. The extent to which our proceduies are capable of detecting irregularitles, 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 gTOUP and parent charitable
company, and the audit eng8gement team was confirmed to have the appropriate competence an(J capabilities
to identify non-compliance with such a framework.
No significant instances of fraud, non-compliance with Laws and regulations 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 misstatement in respect
of such irregularities.
Due to the size and nature of the entity its 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 p18nned so as to address this risk.
A further description of our responsibilities for the audit of the financi81 st8tements is Ioc8ted on the Financi81
Reporting Council's website at wJl￿troO￿AUOIt￿r￿PL￿I￿.
Ilities. This description forms part of our audit
report.
STEPHEN BURNSIDE (Senior StatutoryAuditoT)
For and on behall of
Burnside Chartered Accountants
Chartered Accountants & Statutory Audltor
61 Queen Square
Brlstol BS14JZ
Date:
21

Social Farms and Gardens
CONSOUDATED STATEMENT OF FINANCIAL ACTIVITIES AT 31 MARCH 2024
Unrestricted
Funds
Restricted
Funds
Totsl funds
2024
Total funds
2023
Note
INCOME
Income from voluntary income-
Donations
2,396
2,396
4,950
Income from charitable activities-
Grants and contracts
Income from property Surrender
Hire of facilities
Fees earned
Training and conferences
Miscellaneou5 income
40,750
10,500
2,489
10,592
4,742
6,240
1,313,516
1,354,266
10,500
2,489
10,592
4,742
6,240
1.408,932
8,537
18,354
20,582
3,575
TOTAL INCOME
77,709
1,313.516
1,391,225
1.464,930
EXENDITURE
Costs of raisin8 funds
Charitable activities
126
276.343
126
1,610,969
180
1,604,511
1,334,626
TOTAL EXPENDITURE
276,469
1,334,626
1,611,095
1,604,691
Net income/lexpenditurel
Transfers between funds
1198,7601
4,708
121,1101
14,7081
I219￿70)
1139,7611
14
Fund balances brought forward
l April 2023
15
345,263
89,762
435,025
574,785
FUND BALANCES CARRIED FORWARD
31 MARCH 2024
16
151,211
63344
215,155
435,025
All the activities are classed as continuing. There are no other reported gains or losses during the
year.
22

Social Farms and Gardens
BALANCE SHEET AT 31 MARCH 2024
Group
2024
Group
2023
Charity
2024
Charity
2023
Notes
FIXED AssErs
Tangible fixed assets
Investments
6,802
163,126
6,802
163,126
io
CURRENT AssErs
Debtor5
Cash at bank and in hand
li
232,426
98,724
707,712
94,725
232,426
98,724
707,712
94.505
331,150
802,437
331,150
802,217
CREDITORS- Amounts falling due
within one year
12
1122,7971
1530,5381
1122,7971
1529,2091
NET CURRENT ASSETS
208,353
271,899
208.353
273.009
NET ASSETS
215.155
435.025
215.155
436.135
FUNDS..
Unrestritted
General Fund5
Designated Funds
14
70,721
80,490
64,902
280,361
70,721
80,490
66,012
280,361
Restricted
13
63,944
89.762
63,944
89,762
215,155
435,025
215,155
436,135
These flnancial statements have been prepared in accordance with the special provisions for small companies
under Part 15 of the Companies Act 2006 and wSth the Financial Reporting Stanclard appllcable in the UK and
Republic of IreLand IFRS 1021 {eff8Ctive 1 January 20191.
These financlal statements were approved bythe directors and authorise(J for issue on 1310312025. and are
signed on their behalf by=
Caroline Hutton..
(Chair of Trustees]
LL
The notes on pages 24 to 44 form part of these financial statements.
[Company no". 02011023]
23

Social Farms and Garden5
CONSOLIDATED CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024
Total funds
2023
Total funds
2022
Note
Cash (used in)/provided from operating activities
116,8121
{Decrease) in cash & cash equivalents
116,812}
Cash & cash equivalents at beginning of year
94,724
111,536
Cash & cash equivalents at end of year
98,724
94,724
RECONCILIATION OF NET IEXPENDITUREI TO NET CASH FLOW
FROM OPERATING ACTIVITIES
Net Income for the reportlng perlod
las per the statement of financial activitie51
1219,8701
1139.7601
Adjustments for:
Depreciation charges
Impairment charge5
Ilncreaselldecrease in debtors
IDecreasel in creditors
2,915
153,409
475,286
{407,7401
7.444
li
12
1238,3541
353,859
Net cash (used inllprovided from operating activities
4.OC(I
116,8121
24

Soclal Farms and Garden5
NOTES TOTHE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 20Z4
1. GENERAL INFORMATION
The company is a private company limited by guarantee, registered in England and Wales. The address of the
registered ottice is Cultivate, Pendinas, Llanidloes Road, Newtown, SY16 4HX
2. STATEMENTOFCOMPLIANCE
These f inanclal siatements have been prepared in compliance with FRS 102, The Financial Reporting Standard
applicable in the UK and the Republic of Ireland..
3. ACCOUNTING POLICIES
{al
A¢¢ounting Convention
The financial statements have been prepared un(Jer the historical cost convention. The financial statements
have been prepared in accordancewith Charitycommission 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 20151.
The Statement of Financial Activities ISOFAI and Balance Sheet consolidate the financial statements of the
chartty and its subsidiary un(Jertakings. 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.
Ibl
Goingconcern
We confirm that, we haven't complied with our reserves policy of minimum 3 months of running costs to an
estimated target of £180,000 as ot both 31" of March 2024 and the date of this report. This is because we did not
have enough unrestricted income to finance our core central activities. That results in material uncertainty that
may cast doubt on our abilityto continue as a going concern. To mitigate this uncertainty. we have performed the
restructuring of our core central activities 8nd are tryingto include central overhead costs in our projects funding
from restricted funds. We have startetd the cliscussions with funds providers about this.
Although it is not certain thatthese efforts will be successful. trustees h8ve determined thatthe actions thatthey
have taken are sufficient to mitigate the uncertainly and have therefore prepared the accounts on a going
concern basis.
Icl
Judgements and key $our¢es of estimation uncertainty
The prep8ration 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.
Ineomlng resources
Grants, donations, contracts 8nd sponsorship
Income from grants, donations, contracts 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 delerred until those periods.
25

Soclal Farn￿ and Gardens
NOTES TO THE CONSOUDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
When donors impose conditions which have to be fulfilled before the charity becomes entitl8d to use
such income. the income is deferred and not inclu(Jed in incoming resources until the pre-conditions for
use have been met.
When donors specify that donations and grants, including copitol grants. are for restricted purposes,
which do not amount to pre-condition5 regarding entitlement, this income is included in incoming
resources of restricted fund8 when receivable.
Interestreceivable
Interest is included when receiv8ble bythe charlty.
le
Resources expended
Resources expended are included in th8 Statement of Financial Activities on an accru81'8 b8sis. inclusive of any
VATwhich cannot be recovered.
Certain expenditure is directly attributable to specrfic activiti8S and has been included in those cost categories.
Certain other costs. which are attributable to more than one activity. are apportioned across cost categories
based on an estimate of the proportion of time spent by staff on those activities.
Resources expended are allocated to the activity where the cost relates directly to that activity.
Support costs (overhead costs) inclu(Je office costs such as bank, insurance and governance, and allocations
for support staff costs based on time spent on activities.
{fl
Tangible flxed 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.. ove¥ 60 years
A de-minimis limit of £1,000 is applied under which fixed assets are not capitalised.
Igl
Funds accounting
Funds held bythe charityare:
Unrestricted funds these are funds which can be used in accordanc8 With the charitable objects at the
discretion of the trustees.
Restricted funtds- these are funds that can only be used for restricted purposes within the objects of the ch8rity-
Restrictions arise when specifie(J bythe donor or when funds are raised for restricted purposes.
Designated funds these are part of the unrestricted funds which trustees have earmarked for a parricular
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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
26

Soclal Farms and Garden5
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Ihl
Fixed assets investments
Investment in subsidiary is stated at cost.
4. GRANTS AND CONTRACTS
Unrestricted Restricted Total Funds
Total
funds
funds
2024 Funds 2023
Welsh Govt-. Resilient Green Space
Big Lottery Fund- Northern Ireland
Welsh Government-W81e8 CLAS
Esmee Fairbairn Found8tion
London Newham
City Bridge Trust
KentishTown City Farm.. London
Scottish Govt- Food & Drink
Hilden Trust
W81sh Govt.: Food Hubs
European Soclal Fund.. Gardeniser Hub
KeepWalesTidy
London LDC
Kusuma Trust UK: Londoners National Future
Together
National Lottery CommunityFund.. Edible Car-
diff
European Social Fund.. Gardeniser Plus
Europe8n Social Fund: Learning Bubbles
EU fund.. Greenme
Green Grants INottinghaml
Hello Fr8sh grant
Sustainable Food Places Carmarthen
National Nature Setvice in Wales
Cronfa Gymunedol Community Fund.. Sustaina-
ble Steps
Carmarthen MachineryRing
Powys County Council.. Shared Prosperity
Funding
DTA Wales: Assured Growing
C8rmarthenshire County Council.. Food Sys-
tem8 Development
Welsh Government- Future Farms Powys
Welsh Government: Futur9 Farms
Lord Merthyr Fund
Campaign Grant Sustain
Nl Lottery Cost of Living
Donaghadee CDA
27
367,657
112,633
99,942
367,657
112,633
99,942
541,852
102,321
98,262
2,550
2,575
32,541
10,617
5,330
37.000
40.000
167,419
10,617
5,330
37,OQKI
40.OCrfJ
167,419
38,000
40.000
267,965
75,979
28,900
9,782
40,750
40,750
9,782
9,782
54,317
16,034
54,317
16,034
39,467
54,894
19,950
54,894
19,950
18,378
2,240
16,445
4,128
10,925
13,367
10,925
13,367
69,994
5.927
69,994
5,927
33,655
7.888
33,655
7,888
19,844
7.033
82,860
I,OCAJ
986
19,844
7,033
82,860
1,000
986
9,989
2,0

Soclal Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Green Future Association
Carpenters Estate (Populol
Acorn Farm- Community Foundation Nl
The Alleyways Manifesto Project Nl
Seed Saving Nl
School Farms Network Conference
Other small grants
Belfast City Council
4,(K)O
38,843
7,475
19,562
14,950
9,2(X)
15,OCKS
19,562
14,950
9,200
15,CKK)
5,300
I,cx)o
io,(xhJ
1,200
4,550
1,2OJ
4,550
40.750 1,313,516
1,354.266 1,408,932
5. DONATIONS
Unrestricted Restricted Total Funds
Total
funds
funds
2024 Funds 2023
Don8tion8- general
2,396
2,396
4,950
6. OTHER TRADING ACTIVITIES
Unrestricted Restricted Total Funds
Total
funds
funds
2024 Funds 2023
Consultancyfees
Incom8from propetysurrend8r
Events fees
Hire of facilities
Oth8r income
10,592
10,500
4,742
2,489
6,240
10,592
10,5tK)
4,742
2,489
6,240
18,354
20,582
8,537
3,575
34,563
34,563
51,048
28

Social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
7. TOTAL RESOURCES EXPENDED
Direct staff
costs
Project
costs
Other di-
rect CQ5ts
Support costs
2024
2023
Programmes
UK-wide
18,184
53,111
18,200
262,453
105,739
106,067
21,929
2,872
452,741
9,874
12,924
18.436
1,346
136.330
13,711
35.847
12.398
18,854
112.010
11.658
173.023
105.874
41.272
963.534
140.981
161.336
102,634
34,249
1,111,960
158,808
England
Scotland
Wales
Northern Ireland
Property impair-
ment chafÈes
Governance
153,409
153,409
32,876
126
32,876
126
35,523
180
Fundr3i5in8
457,687
593,483
215,750
344,176
1.611,095
1.61M.690
Support costs Include:
2024
2023
Salary costs
Other staff costs
Office costs, including rent
Property impairment charges
Depreclatlon
101,485
16,876
69,491
153,409
2,915
73,385
5,108
62.298
7,444
344,176
148,235
Support costs have been allocated in proportion to the volume and time Spent on the activity-
Unrestricted
funds
Restricted
funds
2024
2023
Programmefocus..
UK-wide
England
Scotland
Wales
Northern Ireland
Property impaimient charges
Governance
Fundraising
40,752
1,220
1,962
56,167
518
153,409
22,316
126
132,577
104,654
39,310
907.062
140,463
173,328
105.874
41,272
963,363
140.981
153,409
32,876
126
161,336
102,634
34,249
1,111,960
158,808
10,560
35,523
276,469
1,334,626
1,611,095
1,604.6
29

Social Famis and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
8. STAFF COSTS AND TRUSTEES. REMUNERATION
2024
20Z3
Wages and salaries
Social security costs
Pension costs
501,368 479,469
34,585
34,271
23.219
21,057
559,172 534,797
Contractors I freelance
Other Irecruitmenvtrainingl
54,412
5,714
15.501
2,397
60,126
17,898
No employee earned morethan £60,000 perannum.
The Key Management Personnel of the charityconsists ofthe Senior Management Team as listed in the Reference
and Administration Section on pagel 8. The total value of employee benefits (salary end employer's pension
contributionsl paid to key man8gement personnel in this period was £169,83712023'. £159.8401.
The average number of employees analysed by programme was:
2023
2022
No.
No.
UK-wide programmes
England
Scotland
Wales
Northern Ireland
Management & admlnistration including fundraising
13.0
25.0
16.3
30

Soclal Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Trustee$. ¢ost$
2024
2023
Tru5tee5 remuneration and expenses
1,191
558
The trustees received no remuneration in this period, exceptfor approved reimbursed travel, subsistence and
accommodation costs relating to Board meetings.
9. TANGIBLEASSETS-GROUPAND COMPANY
Equipment Furniture
Fittings
Leasehold Leasehold
Property
Land
TOTAL
COST
At l April 2023
Costs in the year
74,668
7,246
181,758
Is.(J)o
278,672
At 31 March 2024
74,668
7,246
181,758
15,1XlO
278,672
DEPRECIATION
At l April 2023
Impairment charge5
Charge for the year
64,951
7,246
36,349
145,409
7,000
8,000
115,546
153,409
2,915
2,915
At 31 March 2024
67,866
7,246
181,758
15,000
271,870
NET BOOK VALUE
At 31 March 2024
6,802
6,802
At 31 March 2023
9.717
145,409
8,000
163,126
All fixed assets are held for direct charitable purposes.
Social Farms and Gardens (then the Federation of City Farms & Community Gardens) le89ed 18nd from Bristol
City Council in 1995. The GreenHouse building belonged to SF&G and served as the organisation's head off ice
with a room to rent for meetings and activities.
Due to the change ofsocial Farms 8nd Gardens. staff conditions ofwork, most staff moved to working remotely
from their home and the GreenHou$e building being in disrepair, Social Farms and Gardens relinquished the
leasehold of th8 the GreenHouse building and land to Bristol City Council at the beginnSng of this period.
For the pasl ten years, Bristol City Council has had plans to redevelop the area around the GreenHouse building
and paid SF&G £10.500 to surrenderthe le8se In April 2024. This amount was included in SF&G tr8de debtors as
of 31 March 2024.
31

Social Farms and Gardens
NOTES TO THE CONSOUDATED FINANCIAL ￿ATEmENTs FOR THE YEAR ENDED 31 MARCH 2024
SF&G suffered an impairment loss of £153.409 in the transaction.
10. INVESTMENTS- GROUP AND COMPANY
Group
Charity
2024
2023
2024
2023
Investment in subsidiary- shares at cost
Subsidiarycompany
Social Farms & Gardens owned the whole ofthe issued share capitsl ofcultivatingcommunities, 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 subsidiaryforSF&G. The results ofthe subsidiary are consolidated in these
financial statements.
The Board agreed to strike ofl the CIC on the 1 Y of December 2024, as all activities could be run directlythrough
the charity.
Further details ale disclosed in note 17.
11. DEBTORS
Gr(wp
Charity
2024
2023
2024
2023
Trade debtors
VAT receivable
Grants receivable
155,044
303
77.079
5,608 155,044
303
77,079
702,104
702,105
232,426
707,712
232,426
707,712
32

Social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Grants receivable refer to grants for 2023-24 not yet paid at the end of the fin8ncialyear'.
Group
2024
2023
Scottish government: Food & Drink
Carmarthen Machinery Ring
Welsh Government= Resilient Green Spaces
Welsh Government: Food Hubs
Welsh Government: Future Farms Powys
Powys County Council= Shared Prosperity
Innovate.. FEW-Meter
City Bridge Trust- London
Carmarthenshire County Council: Food Systems
EU funds= Greenme
Carpenters Estate (Populol
17,0(KJ
4,031
456,492
243,051
7,033
31,345
1,727
10,617
4,697
2,356
1,727
834
77,079
702,104
12. CREDITORS
Group
2024
Group
2023
Charity
2024
Charity
2023
Amounts falling due within one year:
Trade creditors
VAT
Social security and other taxes
Accruals
Deferred income
3.768
213,322
401
7,366
74,512
234.937
3,768
213,132
401
7,366
73,373
234,937
16,410
32,218
70,401
16,410
32,218
70,401
122,797
530,539
122,797
529,209
Deferred income refers to income for 2024-25 received in 2023-24..
2024
8,567
2023
8,346
129,700
96.891
Big Lottery Fund: Digging Deeper
Resilient Green Spaces- advance
RDP Food Hubs-advance
Welsh Government.. Wales CLAS
Kusuma Trust UK-. Londoners National
Future Together
50,970
10,863
70.401
234,937
33

Soclal Farms and Gardens
N(JfES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
13. RESTRICTED FUNDS
8alance
Incoming
l Awil Resources
2023
Outgoing
Balance
Resources Transfers
Balance
31 March
2024
Restricted funds
UK-wide
Hilden TTUSt
European Social Fund.. Learning Bubbles
Hello Fresh
EU funds.. Greenme
40.000
54.894
10,925
19,952
140.(KIOI
160.6211
112,0041
119,9521
5,727
1.079
Seedbed Trust.. Gardells of Sanctuary
1,029
11,0291
England
City Brid8e Trust
Green Grants (Nottinghaml
Innovate.. FEW-Meter
10,617
110,6171
12.4091
17541
754
Carpenters Estate Ipopulol
Kentish Town City Farm.. London
Kusurna Trust UK.. Londoners National
Fyture Together
London LDC
19,562
5,330
119.5621
15,3301
54,317
9.782
154,3171
114.8691
6,074
987
Scotland
Scottish Govt.. Food & Drink
8,753
2,500
1,500
37,OLXJ
139.3101
6,443
2,500
1,500
Urban Agriculture Consoitium
Scottish Community Alliancè
Wales
Welsh Government: Resillent G￿en Spaces
Welsh Government: Food Hubs
367.657
167.419
99.942
1367,6571
1167,4191
199,9421
Welsh Government.. Community Land Advi-
sory Service
Cronfa Gymunedol Comrnunity Fund..
Sustalnable sieps
Carmarthen Machinery Ring
Powys County Counul.. Shared Prosperity
DTA Wales.. Assured Growlng
Carmarthenshire County Coun¢ll: Food Sys-
tems Development
Welsh Government.. other projects
Welsh Government.. Future Farm5 Powy5
Welsh Government.. Future Farms
69,994
167,9711
2,023
5,927
33.655
7.888
19,844
15.9271
133,6551
15.5551
119,8441
2,333
1,200
7,033
82,860
I,ocKJ
16,034
11,2001
17,0331
182,8601
11,0001
144,3651
Lord Merthyr Fund
National Lottery Community Fund: Edible Car-
diff
Food Sense.. Food Poverty Cardiff
37,305
8.974
3.008
3,008
34

So¢ial Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Food Sense
Sustainable Food Places Carmarthen
4,375
2,348
1,225
4,375
2,571
1,225
13,367
113,1441
National Nature Services in Wales
Northern Ireland
National Lottery Communlty Fund.. Digging
Deeper
Belfast City Council
Campaign Grant Sustain
Nl Lottery Cost of Living
Seed Sawng
The Alleyways Manifesto Project
Acorn Farm- Community Foundation
Managed projects
Manchester Green Alliance
112.633
1112,4641
169
4,550
986
12,1341
19861
2,416
4,712
4,712
4,013
5,064
11,632
Is,000
9.200
14,950
110,9871
14.1361
19.7651
6,447
516
15161
Total restricted funds
89.762
1,313,516
11,334,626)
14,7081
63.944
RESTRICTED FUNDS, ACTIVITIES
. funded tythewelsh Govemment, supportsthe sector
in Wales with land and planning Issues and raises awareness of community managed green spaces.
Digging Deeperfunded bythe NationalLotteryCommunity Fund- People & Communities.
Afive-year project 2019- 2024 to build capacity in the community growing sector across 8ach local Council area
in Northern Ireland based on skill-sharing, networking and relationship building with decision makers.
a pilot in Nl funded by Necessity to build resilience
and skills in seed saving and a network for seed exch8nge, overcoming boundaries imposed by Brexit and Covid.
Primary Research Funded by the National Lottery Community Fund, the Urban Agriculture Consortium and
Sust8in.
Sustainable Food Places Programme.. Social Farms and Gardens directly supports a numberofthese
emerging networks across the UK, e.g. a contract with Ards & North Down Council in Nl, delivering a
Food for the Planet programme 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.
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 8ccredited
course for'community growing organisers,.
Londoners Natural Future Together, funded byThe Kusuma Trust UK. supported members to design.
deliver and participate in 13 professional development days on topics such as co-production, data-
35

Soclal Farms and Garden5
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
management. volunteer management, corporate partnerships and professional boundaries. This was
coupledwith 8 nemorkingtoursof members sites. Members collabor8tedto demonstratethesector'svalue
through events such as the London Harvest Festival and 8 community gardens showcase in central London. The
programme amplified the voice of farm and gardens to the wider world, facilitated dovetailing rather
than competing, and was proud to pay members fortrainingdeliveryand facilities hire.
Funding from both CiThnJiln l iiiiv).
saw SF&G work
closely with East End London communities to successfully engage Londoners young and old in the
sector. We also inst811ed a new Stick Man Trail in Newham.
SF&G also seconded the London Manager p8rt-time to Ik-.ntish Town City Farn, to bridge a summer-
long gap between Directors atthe farm.
Resilient Green Spaces: funded bythe Welsh Government. a £1.30m partnership project led bysocial
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
811otment 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.
funded summer play8Ctivities at member sites across the UK.
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
networkto get more land in C8rdiff into use for growing until September 2024.
funded through Welsh Government and the European Community Rural
Development Fund. The Food Hubs project has supported two community food hubs to upskill and to
become accredited to supply the local authorities, health boards and care setting in several
communities in W81es.
Carmarthenshire Food System Development. a transformative initiative underwayto help develop a
thriving, sustainable, and inclusive local food system in Carmarthenshire. Through the Bwyd Sir Gar,
the county's dyn8mic food partnership. the project aims to address a range of social, economic, and
environmental challenges.
In collaboration with key delivery partners Hywel Dd8 University Health Board. Food Sense Wales,
Carmarthenshire Association of Voluntary Services and Social Farms and Gardens, C8rmarthenshire
County Council leads the project to enhance the Ioc81 food economy. promote health and wellbeing,
8nd coniribute to nature recovery and climate resilience. There are three strands of project delivery that
include,. Connected Communities and Community Access to Healthy Food, Strategic Land
Managementfor Public Goods and Building a Good Food Movement.
Building on its existing work. Bwyd Sir Gar Food's Food System Development Project aims to improve
the localfood system for current and future generations.
',7rr)iVrri.. we have been funded by DTAWales tocreate support8nd guidance around food
procurementfor oursectorand we have been workingwith a numberof partners on this duringtheyear.
36

Social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
QJd ni a Li G',I','I'cld S Ll stcl 5 11 cibl c .%teps'. a three-year project to help people in Wales take their first steps
towards climate action. We aim to inspire and empower communities a¢rossWales to take action and
live in a more sust8in8ble way. We don't claim to have all the answers and solutions. but we're aiming
to help to tick as many of those Earth-friendly boxes as possiblel
Our aim is to connect'champion, groups. who are established organisations within the Social Farms
and Gardens membership circle- with groups and communities who areworkingtowards creatingtheir
pathwaytowards a sustainable and regenerative future.
Many of us experience feelings of powerlessness when faced with the threats of climate change.
Likewise. groups may be climate conscious but may be unsure on where to start on their eco journey.
We aim to facilitate relationships that will pave the way for grassroots, community based green action
to mitigate and tackle climate change.
Future Farms an SF&G in Wales led partnership pilot project. focussed on a Powys site. The
partnership shares a vision for more agroecological horticultural enterprises across Wales. helping to
meetthe fruit andvegneeds ofourcitizens and supportinga flourishing ruraleconomy. The partnership
includes: Our Food 1200. Powys County Council, Shared Assets, Ecological Land Cooperative. Gwlad
Consortium, Landworkers Alliance. Cultivate and the Powys Sustainable Food Partnerships, Lantra
Wales. Nature Friendly Farming Network, Black Mountains College. With Welsh Government Backing
Local Firms Funding. the partnership supported Powys County Council to develop planning guidance
to support and assist sm811-scale horticultural enterprises in the preparation of a planning application
for a Rural Enterprise Dwelling {permanent ortemporary).
The continuing Shared Prosperity funding runs until December 2024 to take on a new growing site in
Powys. submittinga planningapplication to putthree temporarydwellings and horticulturalenterprises
on a Powys farm holding.
fundingtoworkwith communitygrowingsites in Powysto support Ioc81
people to grow, be active, healthy and learn new skills. We recruited for a Tyfu Powys Development
Worker at the end of 2023. Tyfu Powys runs a series of support strands for community growing
organisations, including small capital grants, bespoke development support. orchard and mapping
training until December 2024.
a e ￿tr7 1,1 E.. a Horizon Europe project, aiming to identify ways in which effective nature-based therapy
and a broader green care framework can be scaled-up to improve adult mental health and wellbeing
equity while contributing to multiple socio-ecological co-benefits. GreenME covers three scales..
nature-in-everyday-life Ithe existence of green and blue infrastructure for viewing and walks), nature-
based health promotion Ithe promotion of active interaction with nature, such as gardening and
conservation) and nature-based therapy (the provision of treatment for individual patients. The project
comprises 21 partner organisations from across Europe and the US and will run until 2027.
a li b Ll L ia I ￿ Ll i,. d.. Learn inyJ BiJbble5- This European Erasmus Plus project investigated poten-
tial collaborations between schools. community gardens and the digitalworld. with SF&G sharing in-
sights into utilising the unique education81 setting of community gardens and ¢ityfarms can provide.
37

Social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Hello F."
SF&G partnered with meal delivery company HelloFresh to support SF&G members in
London, Edinburgh. Sheff ield and Birminghamto run activitiesthat help educate consumers aboutfood
and encourage more sustainable habits. Small grants were awarded to member organisations.
tsardens otSanctUTI i-fundingto enablecommunitygardensto support refugees and
asyLum seekers.
-a Mo-year projectextension to develop
skills and resilience in cityfarms and community gardens across London. City Bridge Trust also gave a
Covid grant to bridge the service.
Green Graiil., X*?Ilin¥."i-Iii-I
green prescribing in the city.
Funded by Nottingham Community and Voluntary Service to promote
Innnvxtp." FFW.MK*tAI
a European-funded projectworkingwith community gardens and cityfarms to
measure their use of resources.
Urban Agriculture Consortii.',-: . a grant to explore opportunities in urban agriculture in Scotland.
Food Sense Walei- Funding to promote a healthyfood system in Wales. good for people and planet.
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 ofthe envisaged Nature Service forwales.
Belfast Citg Loiiriiii
Fundingto undertake engagement with key stakeholders and propose a frame-
work and action plan which will allowfor renewal ofthe Bronze Sustainable Food Place.
CampaiRn Grant Sustairi - Agrantto support SF&G work on producing the Benchmark Standard Re-
porting. demonstrating and promoting the results ofthe research to progress implementation.
A grant to alleviate the cost of living for staff and member
groups in N. Ire18nd Member groups to be offered the opportunity to organise nutritious community
meals for those in need.
-To make the critical links between the Acorn Farm flagship
food growing project in DerrylLondonderrywith Community Growing Groups in the area.
Manchester Green Alliance- funds held forwork in Manchester.
38

Soclal Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
RESTRICTED FUNDS- PREVIOUS YEAR
Balance
Incoming
l April Resources
2022
Outgoing
Balance
Resources Transfers
Balance
31 March
2023
Restrlrted fvnds
UK-wldÈ
Hilden Trust
40,OCX)
75,979
140,0(M)I
178,3791
14,8071
113.4731
European Social Fund.. Gardeniser Hub
European Social Fund.. Gardeniser Plus
European Social Fund.. Learning Bubbles
Hello Fresh
2,4CM)
4,247
821
560
18,378
5,727
16,445
115,3661
12,8521
1,079
1,029
Seedbed Trust.. Gardens of Sanctuary
3.881
England
City Bridge Trust
Green Gran15 INottin8haml
Innovate.. FEW-Meter
10,719
4,130
754
32,541
2,240
149,3191
13,9611
6,059
2,409
754
Carpeniers Estate IPopulol
London LDC
Scotland
38,843
9,782
138,9201
13,7081
77
6.074
Scottish Govt.. Food & Drink
4,327
2,500
1,500
38,ClXJ
133,5741
8,753
2.500
1,500
Urban ABriculture Consortiurn
Scotilsh Community Alliance
Walès
Welsh Government.. Resilient Green Spaces
Welsh Government.. Food Hubs
Welsh Government.. Community Land Advi-
sory Service
Controlled Environment Agrlculture
National Lottery Cornmunaty Fund- Edible Car-
diff
Food Sense.. Food Povefty Cardiff
Food Sense
2,887
541,852
267,965
98,262
1544,7391
1267,9651
198,2621
71.730
IS,728
71.730
117,8901
39,467
37,305
38,508
5,OCXJ
I35,5￿)
16251
11,7801
13,7751
3.008
4,375
2,348
1,225
Sustainable Food Places Carmarthen
4,128
5,000
National Nature Services in Wales
Northern Ireland
National Lottery Communlty Fund.. DlgÈln8
Deeper
Community Foundation- Cr05s BoTder CO-OP-
èration
Belfast City Council
Necessity ISHEDI.. Seed Swap
Carnpaign Grant Sustain
39
1,090
102,321
1103.4111
1.522
11,8631
341
10.000
iio,cx)01
17.3621
13.9401
7,362
3,940

Soclal Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Nl Lottery Cost of Living
Donaghadee CDA
Green Future Association
9,989
15,2771
14,0001
12,0001
11.0281
4,712
Acorn Farm- Community Foundation
Managed pro5e¢t5
Manchester Green Alliance
7.475
6.447
516
516
Total re5trfrted funds
J79,622
1,368,607
11,465,504)
17,0371
89,762
14. UNRESTRICTED FUNDS-GROUP
Balance 1st
April 2023
Incoming Re-
sources
Outgoing Re-
sources
Balance
Transfers
Balance 31st
Mareh 2024
Unrestrirted funds
Designated funds
Or8anisational develop-
ment
Quality Mark development
School Famis Network
England
Wales
Scotland
Northem Ireland
Equipment Fund
Leasehold Property Fund
Leasehold Land Fund
49,737
49.737
14,486
4,701
1,000
31,055
4,136
12,120
9,717
145,409
8,000
6.510
2,210
1,650
45,633
113.8891
16,9111
12.6501
170,6021
14.1361
11,8621
12,9151
1145,4091
18.0001
7.107
6.086
500
10,758
6,802
10,500
110,5001
280,361
67,003
{256,3741
110.5001
80,490
General funds
64,902
10.706
120.0951
15,208
70,721
Total unrestricted funds
345,263
77.709
1276.4691
4.708
151,211
DESIGNATED FUMDS
Organisational development: income designated by the Trustees to support the devel-
opmentofthe organisation.
Ouality Mark development: income designated for the charity to obtain the
Quality Mark.
40

Social Farm5 and Gardens
NOTES TO THE CONSOUDATED FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Wales. income designated to continue delivery of key project work.
Scotlancl generated income designated to continue delivery of specificwork.
Northern Ireland: generated income designated to continue delivery of keywork areas.
Equipment Fund: this balance reflects the net bookvalue of laptops used bythe staff.
I p_a.8p.hoLd Property Fund and Land Fund,: these balances reflect the net book value of these
items.
UNRESTRICTED FUNDS- GROUP PREVIOUS YEAR
Balance 1st
April 2022
Incoming Re-
sources
Outgoing Re-
sources
Balance
Transfers
Balance 31st
March 2023
Unrestricted funds
Designated lunds
Organisational develop-
ment
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.C(Q
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
64,902
Total unrestricted funds
395.163
96,324
1139,1861
17,0371
345,263
41

Social Farms and Gardens
NOTE5 TO THE CONSOUDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
15. ANALYSISOF NET ASSEfs-GROUP
General Designated Restricted
Funds
Funds
Funds
Total
Tangible fixed assets
Current assets
Current Ilabilities
6,802
73,688
6,802
63,943 331,150
1122,7971
193,519
1122,7971
Net a55ets at 31st March 2024
70,722
80,490
63,943
215.155
16. ANALYSIS OF NET ASSETS- CHARITY
General Designated Restricted
Funds
Funds
Funds
Totsl
Tangible fixed assets
Current assets
Current liabilities
6,802
73,688
6,802
331,150
1122,7971
193,519
1122,7971
63,943
Net assets at 31st March 2024
70,722
80,490
63,943
215,155
17. POST-BALANCE SHEET EVENTS
On the 17" of December 2024 the charity's whole-owned subsidiary, Cultivating Communities, a
community interest company registered in England and Wales. was struck off as all its activities could be
run directly through the charity. Net assets of CIC as of the date of strike-off were nil.
In September 2024 the charity obtained a £60,000 108n from Robert Owen Community Banking. The
loan is unsecured and payable within 12 months. Interest are accrued at 6% per annum.
18. AUDITORS REMUNERATION
The auditors. remuneration is as follows:
2024
2023
Auditors remuneration
Other services
13,080
4,895
42

Social Farms and Gardens
NOTES TO THE CONSOUDATED FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
19. SUBSIOIARYCOMPANY
As of 31 March 2024 Social Farms and G8rdens still owned 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 isgifted to Social Farms and Gardens. Asummary of the results ofthe subsidiaryis shown
on the following page.
The Board agreed tostrike off the CIC onthe 17"of December2024, as allactivities could be run directly
through the charity.
Cultivating Communlties CIC
2024
2023
Administrative expenses
Rent. rates, office cost5
Accountancv
22
1,140
11,1121
11,1121
1,162
The aggregate of the assets, liabilities and funds was..
Assets
Liabilities
220
11,330}
Funds
11,110)
20. RELATED PARTIES
The company was the ultimate controlling party of its subsidiary Cultivating Communities, a
community interest company limited byguarantee, which forms the trading arm forthe charity. One of
the charity's Trustees served on the Board of Directors of the trading company.
During this period Social Farms and Gardens awarded an Orchards. lease hire equipment contract to
Sarah Collick, one of its staff members as part of Resilient Green Spaces, activity. The contract of the
value of equipment of £18,750 and management fee of £6,050 was awarded to Sarah Collick in her
freelancing capacity because SF&G struggled to find a provider for a similar service after having
advertised fortenders for the contract.
Sarah Collick was awarded the contract after deliberation of a panel that Carefully analyse all tenders
received for best ration of quality/ price.
43

Social Farms and Gardens
NOTES TO THE CONSOLIDATED FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
In summary, the conflict of interest has been carefully considered and mitigated byexcluding Sar8h
from any conversation regardingthe equipment lease hire followingthe submission of her tender. The
costs proposed are reasonable and not inflated.
21. COMPARAnvE SOFA
Totsl
funds
2023
Unrestricted
Funds
Restricted
Funds
INCOME
Incomefrom voluntary income..
Donations
4,950
4,950
Incomefrom charitoble ortivitie5.'
Grants and contracts
Hire of facilities
Fees earned
Training and conference5
Miscellaneous income
40,325
8,537
18,354
20,582
3,575
1,368,607
1,408,932
8,537
18,354
20,582
3.575
TOTAL INCOME
96,323
1,368,607
1,464,930
EXPENDITURE
Costs of raising funds
Charitable activities
180
1,604,511
139,006
1,465,504
TOTAL EXPENDITURE
139,185
1,465506
1,604,691
Net incomellexpenditurel
142,8631
196,8971
1139,7611