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 2025

Period of accounts

Start date: 1 June 2024

End date: 31 May 2025

CARDIFF SALAD GARDEN C.I.C.

Contents of the Financial Statements

for the Period Ended 31 May 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

CARDIFF SALAD GARDEN C.I.C.

Profit And Loss Account

for the Period Ended 31 May 2025

2025 2024


£

£
Turnover: 11,345 15,071
Cost of sales: ( 44,071 ) ( 50,585 )
Gross profit(or loss): (32,726) (35,514)
Administrative expenses: ( 33,084 ) ( 35,184 )
Other operating income: 66,526 74,898
Operating profit(or loss): 716 4,200
Profit(or loss) before tax: 716 4,200
Tax: ( 292 ) ( 1,080 )
Profit(or loss) for the financial year: 424 3,120

CARDIFF SALAD GARDEN C.I.C.

Balance sheet

As at 31 May 2025

Notes 2025 2024


£

£
Fixed assets
Tangible assets: 3 1,640 2,460
Total fixed assets: 1,640 2,460
Current assets
Debtors: 4 374 1,391
Cash at bank and in hand: 31,010 28,670
Total current assets: 31,384 30,061
Creditors: amounts falling due within one year: 5 ( 17,739 ) ( 17,660 )
Net current assets (liabilities): 13,645 12,401
Total assets less current liabilities: 15,285 14,861
Total net assets (liabilities): 15,285 14,861
Members' funds
Profit and loss account: 15,285 14,861
Total members' funds: 15,285 14,861

The notes form part of these financial statements

CARDIFF SALAD GARDEN C.I.C.

Balance sheet statements

For the year ending 31 May 2025 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.

This report was approved by the board of directors on 10 December 2025
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 2025

  • 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 of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from 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 Line Equipment: 20% Straight Line Furniture & Fixture: 33.33% Straight Line Motor Vehicles: 20% Straight Line I.T.: 33.33% Straight Line

    Other accounting policies

    Deferred Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

CARDIFF SALAD GARDEN C.I.C.

Notes to the Financial Statements

for the Period Ended 31 May 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 1 1

CARDIFF SALAD GARDEN C.I.C.

Notes to the Financial Statements

for the Period Ended 31 May 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 June 2024 8,845 8,845
Additions
Disposals
Revaluations
Transfers
At 31 May 2025 8,845 8,845
Depreciation
At 1 June 2024 6,385 6,385
Charge for year 820 820
On disposals
Other adjustments
At 31 May 2025 7,205 7,205
Net book value
At 31 May 2025 1,640 1,640
At 31 May 2024 2,460 2,460

CARDIFF SALAD GARDEN C.I.C.

Notes to the Financial Statements

for the Period Ended 31 May 2025

4. Debtors

2025 2024
£ £
Other debtors 374 1,391
Total 374 1,391

CARDIFF SALAD GARDEN C.I.C.

Notes to the Financial Statements

for the Period Ended 31 May 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 154 4,108
Accruals and deferred income 17,585 13,552
Total 17,739 17,660

COMMUNITY INTEREST ANNUAL REPORT

CARDIFF SALAD GARDEN C.I.C.

Company Number: 10750582 (England and Wales)

Year Ending: 31 May 2025

Company activities and impact

We continued our Growing Together project in 2024 with funding from People and Places Community Fund. This continued our tailored growing sessions for positive physical and mental health, twice a week at our Bute Park site. Arranged in 11 week blocks with planning breaks as we orientated ourselves around the seasonal year with celebrations and outings after each block. This project ended in September 2024. Sessions at CSG continued once a week until new funding was found for our winter gardening project funded by Awards for All Community Fund. Our extended space in the newest polytunnel helped us to thrive and offer an enhanced volunteer experience. We were awarded Funding from Postcode Lottery Community Trust and used this new funding to continue sessions at both gardens whilst compiling new funding applications for long term projects. Our team now consists of 6 people each contracting valuable services to the Salad Garden. 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, people who are disabled 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 continued to manage Riverside Community Garden and continued our Volunteering programme with funding from WCVA Volunteering Wales to improve volunteering opportunities and experiences at this site. We ran two Gardening for Positive Mental and Physical Wellbeing sessions at this site every week with our team supporting people to get involved, sharing the produce with volunteers. We had a very successful year with a large amount of produce grown and distributed to volunteers, surplus vegetables were donated to Food Cycle in South Riverside Community Development Centre who make a free weekly evening meal for people in the community. Unfortunately in Nov 2024 the main community space a wooden shed was burned down in an arson attack. This was devastating but also led to the community really coming together and being supportive. We held a successful crowd funding campaign and received funding from Edible Cardiff to build a new space in Spring 2025. Work for this began in April/May 2025 and the new space will be a development of the old one, improving what we had before. We received funding from My Food Community Denton's Leadership Action Grant for Cardiff Salad Garden to run a wider survey of our local area to find out more about what people would like to see at Cardiff Salad Garden and how we can make it more accessible to the wider community. We received funding from the Moondance Foundation to carry out a series of facilitated development sessions with our whole contracted staff team to develop the next steps for the organisation and build a 5 year plan. This fed into the development of a large People and Places 5 year bid for the next project which was submitted in March 2025

Consultation with stakeholders

Our stakeholders are our volunteers/beneficiaries, our customers – both restaurants and individual residential customers, local people and groups who we work with in the locality. Our volunteers attending our weekly sessions give us important feedback on our sessions, what we offer and how we can improve that, as well as our Board and advisors. Our sessions with volunteers are constantly adjusted with volunteers feedback and external evaluation in the form of feedback forms and in person focus groups has led us to collect a large amount of reflective feedback. This has influenced our quarterly planning of our sessions. Cardiff Salad Garden also benefits from advice and support and feedback from a number of support agencies such as UnLtd, Food Cardiff, Social Farms and Gardens and Social Firms Wales. After the fire at Riverside Community Garden a range of specific idea sessions were coordinated to allow members of the garden volunteers to express ideas for the new space and create a plan for what was going to be built to replace this. As part of this we visited 2 other local community gardens to see their different spaces. We commissioned research of our local community funded by My Food Community Denton's Leadership Action Grant: Community Survey Report 2024 A survey of local community perspectives was undertaken in Autumn 2024 using a physical questionnaire. 111 questionnaires were completed in total, representing 130 respondents. These were either self-completed by community members at one of several outreach events or completed by Cardiff Salad Garden (CSG) staff making notes from interviews or focus groups with community members and groups based on the same questions. The survey gathered input from the following groups: Members of the public near the Bute Park site, Cardiff Metropolitan University Students and Staff, South Riverside Community Development Centre (Focus group at a meal with members of ‘Women’s Chat’ group, Community members at free evening meal, Staff and volunteers of the community food pantry, Members of an over 50s lunch club), St Pauls Primary School, Riverside Community Garden open day, Llamau: a local charity providing services to young people and women who are homeless or abused, Teasel: a local group focused on connecting people in the LGBTQIA+ community in Cardiff to nature and developing land-based skills, SAFE Foundation : a Cardiff-based charity committed to improving the lives of marginalised people and communities. This research was used alongside our facilitation sessions funded by The Moondance Foundation to develop our planning of future projects with our whole contracted staff team. These sessions mapped our current offering and all the possibilities from volunteer feedback and wider community survey to create a new proposed project for the next 5 years which was submitted to People and Places Community fund for consideration

Directors' remuneration

The directors of the company receive no remuneration for their director duties. However, one director is employed by the CIC in a separate capacity as Project Manager, for which they receive a salary of £21,409.50 per annum. This employment arrangement is in accordance with the CIC’s Articles of Association and supports the delivery of its community interest objectives

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
10 December 2025

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