CARDIFF SALAD GARDEN C.I.C.

Company limited by guarantee

Company Registration Number:
10750582 (England and Wales)

Unaudited statutory accounts for the year ended 31 May 2023

Period of accounts

Start date: 1 June 2022

End date: 31 May 2023

CARDIFF SALAD GARDEN C.I.C.

Contents of the Financial Statements

for the Period Ended 31 May 2023

Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

CARDIFF SALAD GARDEN C.I.C.

Balance sheet

As at 31 May 2023

Notes 2023 2022


£

£
Fixed assets
Tangible assets: 3 0 1,031
Total fixed assets: 0 1,031
Current assets
Debtors: 4 2,641 1,056
Cash at bank and in hand: 33,256 9,356
Total current assets: 35,897 10,412
Creditors: amounts falling due within one year: 5 ( 25,076 ) ( 2,617 )
Net current assets (liabilities): 10,821 7,795
Total assets less current liabilities: 10,821 8,826
Total net assets (liabilities): 10,821 8,826
Members' funds
Profit and loss account: 10,821 8,826
Total members' funds: 10,821 8,826

The notes form part of these financial statements

CARDIFF SALAD GARDEN C.I.C.

Balance sheet statements

For the year ending 31 May 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 15 December 2023
and signed on behalf of the board by:

Name: Sophie Bolton
Status: Director

The notes form part of these financial statements

CARDIFF SALAD GARDEN C.I.C.

Notes to the Financial Statements

for the Period Ended 31 May 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, net ofdiscounts and value added taxes. Turnover includes revenue earned from the sale of goods andfrom the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:Plant and machinery: 20% Straight LineEquipment: 20% Straight LineFurniture & Fixture: 33.33% Straight LineMotor Vehicles: 20% Straight LineI.T.: 33.33% Straight Line

    Other accounting policies

    Deferred TaxationA current tax liability is recognised for the tax payable on the taxable profit of the current and pastperiods. A current tax asset is recognised in respect of a tax loss that can be carried back torecover tax paid in a previous period. Deferred tax is recognised in respect of all timingdifferences between the recognition of income and expenses in the financial statements and theirinclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognisedonly to the extent that it is probable that they will be recovered against the reversal of deferredtax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and lawsthat have been enacted or substantively enacted by the reporting date and that are expected toapply to the reversal of the timing difference, except for revalued land and investment propertywhere the tax rate that applies to the sale of the asset is used. Current and deferred tax assetsand liabilities are not discounted.

CARDIFF SALAD GARDEN C.I.C.

Notes to the Financial Statements

for the Period Ended 31 May 2023

  • 2. Employees

    2023 2022
    Average number of employees during the period 1 0

CARDIFF SALAD GARDEN C.I.C.

Notes to the Financial Statements

for the Period Ended 31 May 2023

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 June 2022 4,745 4,745
Additions
Disposals
Revaluations
Transfers
At 31 May 2023 4,745 4,745
Depreciation
At 1 June 2022 3,714 3,714
Charge for year 1,031 1,031
On disposals
Other adjustments
At 31 May 2023 4,745 4,745
Net book value
At 31 May 2023 0 0
At 31 May 2022 1,031 1,031

CARDIFF SALAD GARDEN C.I.C.

Notes to the Financial Statements

for the Period Ended 31 May 2023

4. Debtors

2023 2022
£ £
Other debtors 2,641 1,056
Total 2,641 1,056

CARDIFF SALAD GARDEN C.I.C.

Notes to the Financial Statements

for the Period Ended 31 May 2023

5. Creditors: amounts falling due within one year note

2023 2022
£ £
Taxation and social security 709 935
Other creditors 24,367 1,682
Total 25,076 2,617

COMMUNITY INTEREST ANNUAL REPORT

CARDIFF SALAD GARDEN C.I.C.

Company Number: 10750582 (England and Wales)

Year Ending: 31 May 2023

Company activities and impact

Cardiff Salad Garden started the year with no grant funding and used reserves to continue Supported Growing Sessions for All. Sessions were run twice a week. In September 2023 we received 2 year funding from People and Places, Community Fund to run sessions once a week, continue our work, develop the organisation strategically and work with a physiotherapist to further develop our sessions. In January 2023 we were funded by Postcode Lottery for 18 months for our second weekly Supported Growing Sessions for All. We developed our sessions to be more tailored, in 11 week blocks with planning breaks for staff and orientated ourselves around the seasonal year. We Took on 3 more freelance members of staff and increased the hours of 2 existing staff members. We continued to work with a range of adults of all ages from a wide demographic including people who identify as neurodiverse, refugees, adults with learning difficulties, mental health challenges and many more. We grew a large number of vegetable seedlings that we were able to give away and also grow our own extra veg for volunteers to take home including runner beans, tomatoes and cucumbers. We created a partnership with Bridgend College who ran an accreditedintro to horticulture course at our site which made it more accessible for those with extra needs, it was funded through Wels Gov and free to participants and our staff were able to support those who needed extra help - 22 people enrolled and 18 completed the course. We gave various guided tours and participated in the nursery wide open day showing people what we do and encouraged volunteers to talk about their experiences. We helped to distribute tree saplings to members of Cardiff through the 'A tree for every house in Wales' initiative. We hosted a Big Lunch and participated in a number of outings and get togethers with our volunteers helping people to access opportunities in our community in a friendly and supported way.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

The total amount paid or receivable by directors in respect of qualifying services was £20,635.There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
30 January 2024

And signed on behalf of the board by:
Name: Sophie Bolton
Status: Director