Loinpany I'e8isli'atioJi nutjibei.: 02928901
Charity ITgistlBtion niiiiibei.: 1038078
Mires Beck Nursery
(A company liiiiited by guarantee)
Annual Rep)rt atld financial Statemettts
for the Year Ended 30 September 2020

Mil'es Beck Nursery
CDntellts
RefeJEnee and Adiiiini8ts?tive Details
Strategic Re￿)rt
T￿ste¢S, Report
3kn7
Accountants. Report
Independent ExaminePs Report
Statement of Financial Activitie5
10
Balance Shcet
Statement uf Cash Flows
12
Notes to the Financial Siatements
13to20

Mires Beek Nursery
Refei-ence and Adiniuisti-ative Details
ClIAirmaii
Di. N Tiiikei.
Trustees
Mrs S Vodden
Dr N Tii)ker
Mr A Selby
Mr C P Nelsot)
Miss A Godley
Ms K E Rooksby
Mi" A Selby
Secretaiy
Priiiclpal Office
Low Mill Lane
Noi1h Cave
BROUGI.I
F.88t York5hiTe
HU15 2NR
The chai'ity is incoiporated in Englathd & Wales.
02928901
Cornpany Registration Number
Ch#i.Ity Registi'Ation N￿l￿ber
lQ38Q78
Independent LxAmiller
CametDn Ferrtby & Co
Bridge House
41 Wincoljnlee
Kings(on upon Hull
East Yorksliire
HU2 8AG
A¢eountAnts
Cameron, Ferriby & Co
Bridge House
41 Wineolmlee
Kingston upon Flull
East Yoil(shire
HU2 8AG
Page I

Mire8 Beck Niirscry
Strategie Report for the Year Ended 30 Septembej. 2020
The Iiust¢e5, wlio air directors foi. the piii'w)ses of coinpany law. prescnt their strategi¢ repojl foi. the ycai. ended
30 September 2020, iii coinpliai)ce with s414C of the Conipanies Act 2006.
inAncial i'evieiv
Policy oil rÉservÉs
The ¢harity lias a separat¢ bank account whicli provides the rnediurn for building up a it5eJve. Tlie trllstees have
considered the IEquirein¢nt for a rcscrves policy and, foi. the year eovei.ed by these accounts, Iliey have
deteriiiined tliat 'The policy of thc charity is to en5urc tliat sufficient funds arc available to cover its day to day
expettditllie" Hoivevei., it reiiiains the desire of tlTre boa¥d tliai reseEves Ivill bc built up as cash flow peiynits. The
rate of inve5tn)ent itito ilie Reserves A¢¢ounl is under consrant Irview.
Iiivo¥liJieJitpoli¢y &iidobjeciiv
Tlie ¢onipany lias iio financial investillent5 other tlian money lield at tlie bank for the convenience of liandling
income alld expenditure r¢sulting from iioiTral activtty.
Ppipicipol risks uiidiiiicei'loiiilies
Risk Managéfrkie#i
The trustees liave examined the major strategi¢. biisiness and opci'2tiortal Tisks which Ilie diarity faces. They
confiim that Systems have been pllt in place to nionitor and report thcsc i'isks on a regulai. basis, ellabling the
necessary steps to be taken to minitllise thein. There is, however. a firjn acceptance that wc liave no room foi.
tomplaceney., (here is thw ¢oiitinuous assessment.
The sti'alegic report was approved by the trustees of the charity on 7 June 2021 and signed on its behalf by..
Mi. A Selby
Comparty Secretary and Trustee
Page 2

Mires Bcek Niirsery
Trustee5' Report
The tyustees, wlio are directors for tlie PUTP05&S of conipaiiy laiv, preseiit tlie aniiual iiport togetlier with tlie
fjnancial statements of tlic charitablc cojiipany for the yeai. ended 30 Septeniber 2020.
Ti'ustee5
Mrs S Vodden
Dr N Tinker
MrA Selby
Mrs P KeiThode {resigned 23 JanU￿Y 20201
Mr C P Nelson
Mis5 A Godley
M5 K F,. Rooksby (appointed 30 Janiiaiy 20201
Objettives xnd activitie5
Obje¢ts aiid4iiiis
The company has ihree stated objectives as follows: _
l. The relief of persons with a pliysical an(Vor learning disability, the eldeTly ahd peison5 sufferEng froni or
recoveriiig froin niental illrtess, in particular by (lie provision of vocational training for suclj persons in
liortictsltural and allied crafts.
2. To conserve, prote¢l and enhance the natural and physical envin)nm¢nt.
3. To advance the education of the geiieral public in horticultural and allied skills.
Page 3

Mir&$ Beck Nursery
Ti'ustees, Report
Objecliv￿$, struleglés ll1$d￿tI￿Vlllé.Y
The term, 'a game of two1121ves" is a Inuch Used cliché. But there can be no better description of tliis past year.
Oetobei. 2019 slaited full of liope and excitTng i)laii%. FoT¢lllOSt was 11)e ¢¢lebration of our 25th yeai. as a
Rcoistcred CliaTity. With tliat iti mind. our main focus was to laun¢h die plan to extend ouv Anniver%ary Ciardeii.
We planncd to double tlic numbei. of service Use￿ there. c￿ale a leacliillg and meeting fa¢ilily open to the
public and open a iearoom.
We a150 Inade many substantial iiiiprovEllletits to th¢ nur5¢1y. Ihe fflain %eptit tank was i"eplaced wjtl) a modein
treatment system. An all terrain wlieelchait. wa5 bouglit. Sound baffling cloud5 iverc installed in the Oasis t
IEmove the boomiiig and makc scrvicc useis fcel niore conifortable. New signage was installed with oui. new
logo featuring great crested newt%. A new poly tunnel was installed. This list j5 tiot by any Ineans exhaustive.
but gives ali i(fea of die vibi3ni a¢iivily tliat was goins OTh. Much af Ilie iiJvestnien( was funded by £rants and
donations. and we are deeply grateful for the generosiry of those wlio have supported us.
And theJE wej'e so matty other plans. We hoped to provide a plant honie delivery service. Wc boosted our t￿t
production to gain a good fooiliold io a burgeoning niartiet. We were planning to make the Nurseiy an even
iiiore attrdctive place to visit.
And then canie March with its lockdown, closing the nursery to both custoniers and seivice useJ%. Fortunately in
May the Nursery Teopened foi. Il)e sale of plants and both retail and wliolesale 5ellin8 of plants reconinienced.
But by the year eiid we WTe still not able to kn.ing oui. seryice users back. TlieiE is a saying thai yOLi iievei. know
liow precious somctliing is iintil it is takcn away fiom you. We have always inassively valued oui. service users,
biii how we miss them. And for iiiany, Mires Beck has been a central part of their lives for many years. W¢
know ihey miss us. We are coJnInitted to doijig all in our power to have them back with us. Every possible
safeguai'd and precautioi) is in place to achieve that goal. In the me2nlJme we have been making wttkly welfai'e
calls to evely service user, i)roviding monthly a¢tivJty packs aiid rtiaking wliatevcr an2ngeinents were necessary
to support aTEd meet people'5 needs.
Throughout the whole of this difficult pei'iod, our staff and niany volunteers have been amazing. uiidertaking
whatev¢i' tasks were necessary, learning new Joles and new skills. Thanks lo tlieii. effoils, plant sales liave held
up in a way ￿ could nevei. liave expected, despite th¢ much shoit¢n¢d selling seasvn; sadly even so we fell
short of our budget.
We ¢onfimi that the Charity did not experience any serious incidents as defined by the Charity CoTnmis5ioller5.
Nothing oc¢utTed ivhicli should have beeii drawn to the attention of ilie Charity Commisstoners and iva5 not. We
also confiiin that the Trustees have Itviewed il)e Nu15ery's fJiian¢ial ¢onirols and policy during tlie reporting
period and believe its overall f121ancial position lo be sound. Our Chaitei¢d Accouiitants, Canieroii, Ferriby &
Co, have as ever been so lielpfiil io lis in thc Jnaintenat]ce of oui. fillancial recoi'ds and providing helpful support
when we have needed it.
Mires Beck Nursery beC￿ne a RegisteiEd Charity in 1994. Since then we have been helped in so niatiy ways by
a wliole raiige of people. Our staff are essejitial (o tlie quality of service we provide and iiiaintain. We apptefjiate
all tlial they do so pix)fessionally in caring for oui. service users and our plants. We liave many voluntecrs ￿10
again play an invaluciblc part in our everyday life, bringing with them sucli a vaiied range of talcnls. Our support
organisation, Friend5 of Mires Beck, continue to help lis by organising succ¢ssful events which inciease oli¥
faotfall and raising funds. Thcrc arc so many examples on 51te of a55ets which they have financed for us. To all
who play a part in what we continlle lo achieve, 'we do appirciate youlJ*
Over many yedl's, we have concluded our I'epott by expressing the fervent linpe that our'bottoni line, niight ever
be a deteTinination nevei. to lose %ight of tlie vision wliich led to Mire% Beck being founded so Inng auo. T]iat
stateiiient rciiiains at tlie forefront of our thinkin
If we can enrieli the lives of those who ¢ome io us for care
nd tixining, then our efforts will have been worthi¥hile.. Never has the stat¢m¢nt been moir meaningful.
U.¥e of voluiiteer.f
Volllnteei's are used in all aiyds of the charity's woi'k and there input and dedicatiot) to tlie continuance of the
chaTity's aims is very mu¢Ji appTeciated.
Page 4

Miro$ Beelc Nursery
Trustees, Repoi't
Going eoneern
Tlie nursery will continuc to Irade as It always h85 and has no goiiig ¢oncem issiies foi. the up and coming yeays.
Sti'uctulyy govtrnaiite #Md m#tk#gemeiit
NuliiiE ofgoiyeriiiiig clocuNieiil
Tlie charity is controlled by its goveiiiing documertt, Met)iorandom and Aiti¢5¢s of Asso¢iation, and constitutes
a Itniited company. li2nited by guarantee, as defined by the Comparties, Act 2006.
RécriiÉlfrJiÉiit ftiid oppoiiiliiienlofiriislees
Tiustees arc recruited by invitation and then elected iii GeneTal Meeting. Potential Trustee5 are required to
¢omplete an application forni and provide a supportive staietnetit. We also requiie two JrfereJice5. and eiilianced
DBS checks and evidence tl)at they air not disqualified iindej. the Charities Act from liolding office. Our
application pack includes job description and pei*ort specifIcation.
To pi'epair potential trustee5, we iiivite theni to a norillal meeting 50 that they can see liow tlie tharity 01)ei3tes.
IFthey agiic to join the 1108rd, we give tliein copies of i'ecent iiiiniitcs, a briefing oti ongoin8 IS5ue5 and paper5
prepared by ihe Charity Cominis8ioners oji the responsibility of trustces. Wc also offcr individual Jneetings to
answer any queries which may ai'ise.
ArJ'aiige￿Ie1lts Jorsflliiig key iiiuiiageiiieiilpersoiiiiel rÉhsiiitÉrrttioii
All remunerdtioii for all employees is set by the board of kn'ustees ai the reglllar quarterly Jiieetings.
Orsuiiisolioiiolslrnclure
The trustees etnploy a Genet21 Manager IGM), Karen Hall, to plan, organise and oversee the strategy of the
Comwiy. GM reports to the trustees at board meeting5. Historically these have been held quarterly throughout
the year. However durillll the Covid crisjs these have beeii held on line at fortnightly intervals based on the sub
¢onirtJittees detailed below.
GM 15 5UPPOrted in this role by an Operations Manager, Sue Hwitt, responsible for the day to day wnning of
the 'pl2iit" aspects of the nursery, and a Support Services Manager. Lorraine Pritcliard, responsible for the
"people" aspects.
To increase the effecliveness of th¢ Nuiseiy'5 nianagement, sub-cojnmittees comprising Inatjagers and trustees
have been set up to look 8fter fiiiance and liuman resourceslhealth and safety.
SupervisoTS and team Icaders are employed to pmvide oversight for tlic growing numbcr of peopl¢ with spccial
needs wlio come to the nursery. They ILN)k after our At)tiiveiEary Gardeji, estate, garden4 hei'b productioji,
kitclien, perennial pJDductioii. plant PTeparation and our eonseivation project. This latter iiicorpoJ2tes the
growing of trees and wildfloweis. Iliey are wonderfiilly backed lip by a whole J'ange of staft'with th¢iT different
talent5. In 'normal" titiies, we have almost one hundred service users comin8, on avcrage, foi. two day5 each
week.
In total, forty five people (full time equ￿Valent tweiity two) aTe now employed at the nursery. Staffing levels Are
conslatjtly reviewed to ensure I]￿l all aspects of the nursery's life receive tlie support requiird to ii)ainiain the
Iiigli st2ndai.ds we set for ourselves.
'rhe principal activity of the cotllpany is tlie pl￿Vision of horti¢ultuial ti?ining and work experience in a
therapeutic enviiDnment for people with various disabilitics.
Page 5

Mires Beclc Nursery
Trustees, Report
Major risks uRdiJittiitsgeJ>seiil of Iliose I'lsks
Risk Mafr7ageipieii
The trllstees liave exai)iined tlie tnajoi. strategic. biisiness and opei?lional iisks whidi tlie ¢hai-ity faces. They
confinn that systei)Is liave been put in placc to Iiioiiitor and rept)rt ott thcse risk.8 on a regular. basis, enabling tlie
necessaiy steps to be taken to niiiiiniise thcin. Thcrc is, liowever, a fill￿ a¢¢eptance that we liavc no rooni foi.
¢oinpla¢eii¢y' tliere is thu5 Cojltinuous assessnienL
Financial instruments
Objeclives ajidpolicié
The charity'5 activities expose it to a numI￿r of financial risl(s includiiig cirdit risk, cash flow risk and liquidity
iisk. Thc charity m8iniains these I'isks by not comtllitting to any financial cojnmitment it ¢annot tuifil witli its
current funds.
Attention ha5 also been focussed OJJ non-fjnancial risks 2rising froni liealih and safety, fire aiid food hygiene.
These Tisks are Inaiiaged hy etisuring accrcdilaliorts are up to date aiid tlie cliai'ity has Jx)busl policieg and
procedures in place, tliere is also regulai. staff training foT tlie staff working in tliese areas.
CasliJ7ow risk
The charities activitlcs expose it to a sinall casli flow risk but on the whole tlie charity has enoiigh ￿ndS io eater
for all its activities on an on80in8 basis
Crerfil pisk
The cliaiity has no signifjcant concentration of ciEdit risk, with exposure Spread over a large number of
counterparties and customers.
Liquidily risk
In ordei. to m&intaill liquidity to ensui'e that suffJfji¢nt fonds are available for ongoing operdttons and future
developnients, thc charity never makes financial conimitiiientS it cannot fiiifjl at tlie lime.
The trustee5 (who aTe also the directoi3 of Mires Beck NurseTy for the purposes of eonipany lawl are
Tesponsible for preyai'itig tlie trustees. i'epori and tlie financial statements in accordance with the United
Kiiigdom Accounting Standards {United Kingdorn Generally Accepted Accounting Practice) and applicable law
and regulaiions.
con1p￿Y law iEqllires the tEUStees to prepare financial sÉatenients for each firjancial year. lJnder coinpany law
tlie triistees Jnust not approve the fiiiath¢ial statemenls unless they are satisfied tliat they give a true and fair view
of tlie state of affairs of tlie cliai'itable coiiipany and of its incoming resources and appli¢ation of Tesources.
in¢luding ils incoine aiid expenditure, for tliat period. It) prepartng tliese financial 5tateineiits, tlie trustees are
Tequired to..
select suitable a¢counting policies and apply them collsistently;
observc thc Incthods 2nd PTlllCtples in the Chariti¢s SORP.
Jnake judgements and estiinates tliat are reasonable and prudent,.
state whetl)er applicable UK Accouiiting Standards liave been folloNv¢d, subject to any material depaitllirs
disclosed and explained in the finantial statanenls. at)d
prepare the financial statenients on tlie going conceni basis unless it is inappropi'iate to presume that the
charitable coinpany will contlllue in business.
Tjie ts'ustees are responsible for keepillg adequate accounting records that 2re suffi¢ieiit to show and explain thc
charitdble cofflpany's ti?nsaLliuRs and disclose with reasoijable accui2cy ai any time tlie fInallcial posltion of the
liai'itable conipany and ellable theni lo ensiiit Iliat tlie rtnhncial staleinents ¢oJiiply with Ilie Coinpallies Act
2006. "I'liey ale also rcsponsible foi. safeguarding ihe a%8et% of th¢ charitable company and lience for taking
i￿aSonable steps foi. tlie prevention and dete¢tiot) of fraud and othci. ii'ir8ularities.
Page 6

Mires Beeli Nursory
Ti-ustees, Repoi't
State.iJieitt of TJ'ustee5' Ilesi)onsibtlitiL¥
Tlie triiste¢s al'e respotisible ihe niainlenanee and integi-ity of tlie cotpoi?t¢ and financial iiiformalioii
included on (lie chai-itable Lon)pany's website. Legislation in tlie United Kingdom governiiig tlie pi'epai'atjOD and
dissemination of financi81 slalemejits Jiiay differ fJDni legislation in otlier jurisdictions.
The aniiual repoi't was appi￿ved by tlie tiustees of tlie eharity on 7 June 2021 and signed on its belialf by..
' A Selby
Company Secretary
Page 7

Mil'es Boek Nursery
Iiidependeiil. Ei xamiiler's Report to the ti'iistees of Mil-es Beel( Nur,$cry
l J'epoTt to tlit cliai'ity trListe&s OD ii)y cxaiiiitiation of the accounts of tlie ¢liai'ity foi tl)e year ended 30 Sept￿nbel.
?.O?.O wliiGli ale 8tt oiit on pages 9 to 19.
Respettive Responsib51xties of Ii'ustee5 and cxxtrtinei.
As the Charity's trustees of Mires Beck Nursei"y {and also ils directois foi. thc piirposcs of Company law) YOLI are
espon5ible foi tlie prcpai'ation of the aLcounts iti accoi'dance with tlic Irquir¢nienL% of thc Companies Act 2006
{'the 2006 Act,).
Having sati.¥fied Jny%elf that the a¢¢ounts of Mires Be¢k Nursery are iiot requiiEd to be audited uiider Pait 16 of
the 2006 Act and aiy eligible foi. independent exaiiiiiiation, I rtpoi'l in JEspeGt of Jny examillation of your
charity's accounts as barried oiit uiidei. section 145 of tlie Chai'ities Act 20J E I'thE 201 l Aet.). In cai'iying oiit
my examination I have fo￿lowed tlie Directl0115 giveii by the C'hai'ity Commission undcr 5e¢tion 145{5){bl of the
2011 Act.
Independent txaminei 5 StAtement
Since Mil'es BeGI( Nurseiy's £iDss income exceeded £250,000 youi. exaininer inu5t be a member of a hody listed
in se¢tion 145 of the 2011 Act, I confirjn that l am qualifjed to undu'take the exainination because l am a
member of ICAEW whicli is one of the lisled bodics.
I liave completed iny exain&nation. I confIrm that ni) matteJE have coine to my attention in connection with the
exaniiiiation giving me causc to believe..
aecouiiting ie¢oids were not kept itt I"espect of Mires Beck Nursery as required by section )86 o£the 2006
2. thc accounts do not accord with iliose i'ecords. or
3-. the actoiints da not comply with the accounting reqllii'cmcnts of se¢tion 396 of the 2006 Act other than
any reqiiirement that the accounts give a 'truc Rnd fair view which is noi a mattel considered as part of all
indepcndellt ex¥tmination' or
4. the accounts have not been PTepared in accordance with tlic methods and principles of the Statetnellt of
Recomnellded P￿d¢tIce for accoiinting and repoitlllE by Charities lapplicable to charities preparing their
aGGoiints in accoj'dance witli the Finallcial Repoi1ino
Stalldai'd applic2ble in t]ie LQ< aiid RepiibliG of
Ireland {FRS 102)1.
J liave no concents 2nd have cojtse across no other Inatters in connection with the exatnination to which attention
should be drawn in this Jeport in ord¢i' to enable a pl￿Per understandinE of ihe a¢collnts to be reached.
ger Cameron
Bridge l.louse
41 Wincolinlce
Kingston upon Hull
EA5t Yorkshij
HU2 8AG
7 June 202I
Page 8

Mires Becli Nursery
statemeiit of Fi inaIiei41 Activities for the Year En(led 3(} September 2020
(Including Income aiid Ei xpendxture Accoiiiit and Statement of Total RecoLvnised Galns
and IJosse.8)
'rntAI
2020
Uniestriete
Resti'icted
Note
Income and Endoivm¢nt5 from..
Donations and Ic(paoiG8
Charitable aclivities
Other trading tttivities
Inve%tment income
Ottiei" income
50.402
573,895
139,791
140
69,095
126,850
177,252
573,895
139,791
140
69,095
Total Incoine
833.323
126,850
960.173
4 xpenditllre on-
Raising fl￿dS
Charitable activities
Governan¢¢ costs
{67,466)
{700,491)
(12,884
(2,125)
(19,897)
{69,591)
(720,388)
12,8%4)
Total ExpendituiE
(780.841
(22,0221
(802,863)
Net iiicome
TiaiisfeTS between funds
52,482
35,936
104,828
{35.936
157,310
Net movement in funds
88,4l8
68,892
157,310
Recollciliation offllnd5
l-otal ￿ndS brought foiward
618,203
38,046
656,249
Total funds carried fotvard
16
706,621
106,938
813,559
Tot#1
2019
Unrestricted
Restritted
Note
Income Endowments from..
Donations and legacies
C.haritablc a¢tivities
Other trading activitt&8
tnvesttnent income
21,363
566,263
133.743
204
24,406
45,769
566,263
133,743
204
Total Income
721,573
24.406
745,979
Ilxpenditure on:
iaisitjg fi￿d5
Charitable activities
Governance costs
177,8911
(626,395)
9,065
(77,891)
(638,692)
11,745)
(12,297)
(2,680)
Total ExpenditLtre
{713,351)
14,977
(728,328
Net illcome
8,222
9,429
17,651
Net movement in fvnds
8,222
9,429
17,651
RetonciliAtiOIL offutids
Total funds biDught foi'W￿.d
Total ￿rtds caiTicd foiivai'd
609,980
28,618
638,598
16
618.202
38,047
656,249
All of the cliai'ity's a¢livities derive froin ci>ntiiiuing operations during the above twts Periods.
llie breakdown for 2019 is shown note 16.
Tlie notes on pages 13 to 20 foi'm an integial part of these financi21 slatcineiits.
Page 10

Mires BLck Nursery
(Registration J)umber: 02928901)
Balaiice Slieet as at 30 Septeinbei- 2020
2020
2019
Not¢
Fixed x5sets
Taiigible assets
12
402,445
389,746
Curreiit assets
Stocks
Debioi's
Casli at bank and in hand
13
14
78,128
66,312
295.403
41,756
66.633
189,303
439,843
297.692
Ci'editors: Amount.% fAlling due wittlin one year
15
{28,729)
{31.189
Net euriertt assets
266,503
Net W5$ets
813,559
656,249
Funds of the chArity:
Resti-icted incoine funds
Restricted funds
106,938
38,Q47
Unrestrieted incomt fuiid$
Unrestricted fut]ds
706.621
618,202
Total funds
16
813.559
656,249
For the flnancial year ending 30 September 2020 the chai'ity wa5 entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small Companies.
Directors. responsibilities..
Tiie mcmbei's liave not requii'ed tlie chai'ity to ob(ain an audit of its accounts for the yeai. in question in
a¢coJ'dance widi section 476; and
The directors a¢kiiowledge their rc5pon5ibilities for complying with the requirements of tlie Act with respect
to accounting records amd the preparation of accounts.
These accoutjts have been prepared in a¢£ordance with the provisions applieable to companies subj¢ct to tlie
sma51 companies regime.
The financial statenients on pages 10 to 20 were approved by th¢ trustees, aiid authorised for issue on 7 Julle
2021 and signed on their behalf by..
Mrs S Vodden
Trustee
Trustee
Th¢ iiotes on pages 13 to 20 form integial part of th¢sc fiiiaiicial staiements.
Pagell

Mires Beck Niirsery
St8temeJit of Cash Flows for tlie Year Elided 30 September 2020
2020
2019
Note
Cgsh floivs fi'om opei'atiiJ£ gctivities
Net cash illcome
157,310
17,651
Adju5tment5 to cash noivs from non-￿Sh itenis
r)epie¢iation
Investniejit income
27.882
{140
25.908
204)
18S,052
43,355
Worklng capital adjustment$
Jocirase in stocks
Dccrease it) debioi
G)ecrcasellEn¢rease iii Cttditoi
13
{36,3721
321
2.460
15,0361
2.485
5,871
14
15
Net casli flows from operating a¢¢ivities
146,541
46,675
Cash floiv5 from investing a¢tivitie.%
Interest itceivable and similar in¢oine
Purchasc of tangible f(xed assets
140
40,5811
204
12,975
12
Net ¢asli flows from investing a¢tivities
Net increase in ¢a5h and cash equivalents
Cdsji and ¢ash equivalent5 at l Oetob¢r
40,441
2,7711
106,100
43,904
189.303
145,399
c.asli and cash equivalents at 30 Septejiibei.
295,403
189,303
All of the ¢asli tIow5 are derived from continuing opeiztlolls during t]Je above two periods.
The notes on pages 13 to 20 foi'ni all inlegj'al parl of these finaticial 5tatement$.
l)age 12

Mires Beck Nursely
Notes to the Fiiiaiicial StAtemeiit5 for Ilie Year li nded 30 September 21)20
I Chavity status
I'he charity is limited by shaiE capital. incoipoyated in England & Wales.
The address of its registered ofyjce is=
Low Mill Lane
Norili Cave
BROUGH
F.ast Yoi'ksliire
HU15 2NR
These financial statements were authoi'ised foi. issuc by the trustees on 7 June 2021.
2 Aeeounting polieies
Suijiinary of signifitant accounting ptslieies gild key &ccountlThg estimgtes
The prin¢ipal accountijig policies apy)lied iii thc preparation of these financial statements are Set out below.
These policies have been consistently applied to all the years pi'esented, Ullle5S Otlierwise stated.
Statenieiil of collipli#rt¢e
Tlic financial slateiiienls liave been prepared in accordan¢e with Accounting and Reporting by Cliarities:
Staremetjt of ReconiDiendtd Practice apiilicable to charities pirparing tlieir accounts iii ac¢ordance widi the
Financial Reportitjg Standard applicable in tlie UK and Republic of Ireland IFRS 102) {effective l Janudiy
20151 . (Cliarities SORP IFRS 1021), the Financial Reporting Standaixi applicable in the UK and Republic of
Ireland {FRS 102). They also comply with the CompanEes A¢¢ 2006 alld ChaT&ties A¢t 2011.
Basis of prepA Yatioii
i ires Beck NuiEery Jiieels tlie defjiiition of a public benefit entity under FRS 102. Assets and liabilitie5 are
inIli211y recognised at liistorical cost or transa¢tion valuc unles5 Otlierwise stated in tlie rel¢vant accounting
policy notes.
Going concern
The trustees consider that ther¢ aiE no niaterial uncertaillttes about the oharity's ability to continue as a going
concern noi. any sigi)ificaiit area5 of uii¢eitainty that affect the catrying valuc of assets held by the charity.
Income and tndoii'ments
All income is recogniseii once tlie charity has entitlenient to tlie income, il is probable th&1 the income will be
Itceived and the of the income receivable can be nieasured reliably.
lknpiali0115 aiid legucEes
Donations air recognised when tlie chai'ity has been natified in writing of both tlic arnount and Settlement date.
In the event that a donatjoll is subject to cotjditions that require a level of perfoimance hy the charity before ihe
charity 15 entitled to the fi]nds, the income is defeired and not recognised until either those Conditions are fully
met, or tlie fulfilinent of ihose condition5 is wl)olly within the eontrol of ihe cliarity and it is probable that these
conditions will be fulfilled in thc Irportsng period.
Expenditurc
All expttnditure is recogni5ed once tlieie i5 a legRI or Construct￿Ve obligation to that cxpenditure, it is pi'obable
settlemeiit is i'eqiiii'cd and tlie amouni can bc measur¢d reliably. All costs are allocated to the applicable
cxpenditiiic lieading that aggrcgate similar costs to that category. Wliere c05tS Lannot be dii'ectly attributed to
Particular Sicadings they liave been allocated oi) a basis coJisi5tent witli the use of re50urtes, with ceiilral staff
¢o%ts allocated on the basis of tinie sp¢Jit, and depreciation charges allocated on tlie portion of the asset's use.
Olher support costs ale allocated based oli the spread of staff costs.
Page 13

Mii-cs Becli Nur.sery
Ni)tc$ to the Fii)an¢ial Statements foy the Year Ei iided 30 Septeinbei. 2020
R&i.¥iiJgJiiiids
Th&s¢ are costs iiicurred in attra¢ting voluiitary income, tl)e manageinent of investments and those incui'red in
Irading aclivitics that raise fiinds.
Fuiid AcL'OUlJtlnE.
(ieiieral fuIids air uiirestricted fuiids wliicli are av8ilable for use at the discretion of tlie Board of Trustee5 in tlie
furiliei?ncc of tlie general objectives of tlie cliaiity, and in ac¢oi'dance with tlie consiitution. Designatcd fiind8
are amounts that liavc been pill aside at the discretion of Ilie boaiyl of Tj'iisiees. Resti'icted ￿ndS are funds
subject to specifi¢ Testriction5 imposed by the donors.
Clioriloble ttcliviiie5
Cliaritable expenditure compi'iscs those costs incurrcd by the chai&ty In the delivery of its activjties and services
for its benefi¢iaries. It includcs botli costs that can be alli)cated directly to such activities and those costs of an
indireci natuir necessary to suppon thetn.
Suppoi't costs
Support ¢osts includc ccntral fun¢lions and liave been allocattd to activity cost categories on a ba515 COllSiStent
with Ihe use of resources, fi)r examplE allocating property costs by floor arcas, oi. pei. capita, staff costs by ti)e
titne spent tind orher costs by their usage.
Governanee costs
Tlicse ineludc the ¢05t5 attributable lo the chai'ity's conipliartce with ¢onstittEtional and statutory requireinellt5,
including independant cxaininaiioii and strateiyic nianagctiient.
TaxRtion
The Cliarity 15 consideird to pass the tests Set out in Paragraph I Schedule 6 of the Finance Act 2a10 and
therefore it mcets tl)e definition of a chai'ilable eompany for UK corporation t&¥ purposes. Accoilingly, the
charity is potentially exempt from taxation in respect of income or capital gain5 received within categories
covered by Chapter 3 Part I l of the Corporatioii Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Aet 1992, to the extent that such in¢onie or gains are applied exclusively to ehariiable purposes.
T4nglble fixed assets
Individual fixed a5setS Costing £150 or more are initially i'ecoi'd¢d at C05t, less any subsequent aceltmuiated
depreciation and subsequent accumulated impairment losses.
Depi'eciation and amoi'tisatio
Depreciation is provided on tangible fixed assets $0 as 10 write off the cost or valuation, less any estiniated
If5idual valu4 over their expected useful cconomi¢ life as follows:
Asset clAss
Land and buildings
DepreeiAtion niethod and I'4te
20A on cost and rtil.
JOO/o,15Yo, 25 /1) and330/0 on reducing
balan¢e,' 4/ty 5 % IOOlo and 20/¢ on COSL
Plant and machinery
Stock
Stock is valued at the lower of cosl and ¢5tiinaled selliJi8 price less Costs to cot]Iplete and sell, after due regard
for obsolete and slow moving stocks. C05t is detei'Inincd usiIig the fLlSt-in, fii'st-out IFIFOI.
Page 14

Mires Beck Nuisery
Notes to the Financial Statemeiits (or the Year Elided 30 September 2020
Trade debioi's
TTade debiors aiE an)aunt5 due froni customers fo¥ mercliandise 5ts1d oy Se￿iCe8 pcrformed in the ordinaiy
couj'se of business.
Tradc debtors air recognÉscd initially at tlie transactloll price. They are subseqiiently Measured ai amortised cost
using the effective interest Incthod. less provision for ijllpairinent. A pJDvision for the impaii'iiitnt of trade
debtors is cstablisl)ed wheii ihere is objective evideiice ihat the cliarÈty will not be able to collect all amouiits due
a¢cordin£ to tlie orikFiiial tei'ms of tlie receivables.
C%Lsh eAsh equivalents
Cash and ¢ash equivalcnts coinpi'ise cash on hand and Call deposits, and othei. sliort-tei'm higljly liquid
investtnents that are i'eadily conveitible io a known ￿llOUi1t of casli and are siibject to an iiisiyifi¢ant risk of
change in value.
Ti'Ade creditors
-rrade creditors aTe obligatii)ns to pay for goods or seivi¢es that have been acquii'ed in tlie ordinaiy tOUTse of
business fi'om supplieis. Accounts payable air classified as current liabilities if ttie chai'ity docs not liave an
uncollditional l'ight, at the end of tlie L'epoi1illS pei'iod, to defer settlement of tlie ct'editor foi. at le&%t twelvc
months aftei. th¢ reportinu) date. If there is an unconditional riglit to defer settlement foi. at least twclvc months
after tl)e repoilin&F date, they are presented a5 iion-Gurren¢ liabilities.
'I'rade creditors are Ireo8ni5ed initially at the transaction pi'ice and sllbsequently nieasured at amortised cost
usino tlie effe¢tiv¢ interest metliod.
Foreign exthAtige
Transaction5 in foreign eurrencies air recorded at the rate of exchangc at the date of the trat]saction. Monetary
assels and liabilities denomit)aled in foreign CUlTeE)¢ies at the balancc sheet date are reported at the tmtes of
exchange prevailing at that date.
The results of overseas operations air translated at tlie average Tates of exchange during the peTiod #nd their
balance slieets at the IBies ruling at Ilie balan¢e slieel date. Lxchaiige differences arising on translation of the
opening nel assets and results of oversea5 opeiatioiis arc reported in othei. ¢ompr¢liensive inconie and
accutnulated in eqllity {8tt1'ibuted to ntsn-controlling interests as appropi"iate).
Other cxcliange differences are reeognssed in the Statement of Finaticial Activities in the period 21) wliirh they
arise except for..
11 exchange diffei'eiices on trdllsactions erttered into to hedge certain foreign ¢uiYency risks (see above).
2) cxcliange differences arising on gain5 or losses on Don-monetary items which are recognised in other
comprehensiv¢ income. and
3) in thc case of the consolidated fit]aiicial sta¢einents, exc]iat]ge differenGe5 on monctary items receivable from
or payable to a foreign operation foi. wliich 5ettlemertt is ntiihci. planned nor likely to occur Ithei'cfore fO￿l￿g
pait of die nel investnient in the foreign operatioiil, which are Tecognised in other comprehensive iiiconie alld
repuited uiidei. equity.
Fund structure
UllrestriLted income funds are general funds that are available for iise at the tnistees'5 di5cretioll in fiiiiherance
of die objectivcs of tlie chariry.
Restricted income fi]nd5 are ttiose donated for use in a particular area or for spe¢ifi¢ purposes, the use of whicli
15 restricted to that area OJ. pui'p)se.
Pagc 15

Mires Beck Nursery
Notes to the fi inancial Statemei)t5 for the Year Elided 30 Septembei- 2020
3 Ineome fi￿n1 doiiAtIOlls and legxcies
Uni'tstricted
funds
Geiieral
R¢strleted
fuiids
Total
funds
Donations and legacies.
Donations f1￿M individuals
50,402
126,850
177,252
Total foi. 2020
50,402
126,850
177,252
Total foi. 2019
21,363
24,406
45,769
Page 16

Mires Beck NurseR
Notes to tlie Tr inancial Statemeiits foi. the Year Elided 30 September 2020
4 Intome fi'om eli%y'it¥ble xttivities
Unyesti'ieled
fuiids
Gcnei'al
'I'otal
fiinds
Scrvices to benefsciwies
573,895
573.895
Total for 2020
573,895
573,895
Total foy 2019
566,263
566,263
S Ineomt froni otlier tradiTLg aelivities
lJiit'estricted
runds
Genci'al
Total
fuiids
Tt'ading income.
Sales of goods at)d services
139.791
139.791
TotAI for 2020
139,791
139.791
Total foi. 2019
133,743
133.743
6 Investnient Income
Uni'esti'icted
fuiid5
General
I'otal
funds
InleiESt I'eceivable and %imilar Encome.,
Iiiterest receivable oji bank deposits
140
140
Tot21 foi. 2020
140
140
Total for 2019
204
204
7 Expenditure charitable activities
Uni'esti'icled
fllnds
General
Restricted
funds
Total
funds
Note
Services to beneficiarie5
Goveriiance costs
700,491
12.884
19,897
720,388
12,884
Total for 2020
713.375
19,897
733,272
TolAI for 2019
635,460
14,977
650,437
Page 17

Mires BLLIC Nursery
Notes to tlie Fiiiaileial 8tatemeiits for the Year Eiided 30 Sei)tember 2020
8 Analysls of govei'rjanee suppayt co$t8
GoveJ'n2neÉ eosts
Uni-e5tricted
fund5
Geiieral
Re$tricted
fuiids
Total
runds
Independent examinei. fees
Examinatioji o)f tlie financial statemenis
Other fees paid to examiners
Legal and pJY)fessional fees
Other gove¥iian¢e Costs
1,390
4,385
5,226
1,883
1.390
4,385
5,226
1.883
Totgl for 2020
12,884
12,884
Total foj. 2019
9,065
2,680
11,745
9 Net iiicomingloutgolng iesourees
Net incoming resources for the year in¢lude'.
2020
2019
Depreciation of fixed assets
27,883
25.907
10 ITidependent examiller'$ i'tnjuneration
2020
2019
Examination of the financial statements
1,690
Other fees to examiners
other fees paid to exainitjers
4,385
4,232
Page 18

Mires Beck f4ursery
Notes to the Fiiiaiieial Statements foi. the Yeai. Li nded 30 Septembei- 2020
l T2xgtioii
Tli¢ charity i5 a registered charity and Es therefore exempt froiii taxation.
12 1 angible fixed assets
Lxiid
buildiTigs
Furiiitui'e and
equii)mei)t
Ttstal
Cost
At l <)ctobcr 2019
Additions
337,120
349,253
40,581
686.373
40,581
AI 30 September 2020
337.120
-389,814
726,954
Depi'ecimtion
At l October 2019
Chai'ge for the year
58,409
6.153
238,218
21,729
296.627
27,882
At 30 September 2Q20
64.562
259,947
324,509
Net book value
At 30 September 2020
272,558
129,887
402,445
At 30 September 2019
278,711
111.035
389,746
13 Stoek
2020
2019
Stocks
78,128
41,756
14 D¢btors
2020
2019
Ti?de debtoi
Pirpayi￿e￿lS
Other dcbtors
53,781
11,174
1,357
64,624
1,596
413
66,312
66,033
Page 19

Mires Beek Nursery
Note5 to tlle fi iiiaJ)ci21 Statemeiits for tlie Year Ei iided 30 Septembej. 2020
15 Creditol's: #ivounts falliiig due witliin otje yeai.
2020
2019
Trade ¢ieditotS
Other t￿at10Th and soci*&l seciii'ity
Otlier ci'editors
A￿l'll81S
6,391
14,590
$,467
14,159
4,077
4,486
4,371
28,729
31.189
16 FuTEds
BAIAnce At
Balance at I
October
2019
30
Septemhcr
2020
Incomtng
vesourees
Re$our¢e$
expended
Transfers
Unre$tri¢ted fun(ts
General
618.203
764,228
1780,841)
35,936
637,526
other
69,095
69,095
Total uthre$trleted funds
618,203
833,323
1780,841)
35.936
706.621
Restricted funds
38,046
22.022
35,936
106,938
Total funds
656,249
960,173
{802,863)
813,559
Bglance at 30
Sepleinber
2019
Balance at I
Oetober 2018
Incoining
resourtes
Resources
expended
Uni'estricted funds
General
609,980
721,573
(713,351)
618,202
R¢stYicted funds
28.618
24.406
14.977
38,047
Total funds
638,598
745.979
(728.3281
656,249
Page 20

Mires Beclc Nur.scry
Detailed Statenient of Findiicial Activities for the Yeai. Ei nded 30 September 2020
TotAI
2020
Totgl
2019
Income F.ndowinents from:
Donatioiis and Icgacie% lanalysed below)
Charitable activities (at3alysed below)
Oihei. Iradiiig a¢tivilies18nalyscd below)
Inv¢stiMent income {analysed below)
Other income {analysed below)
177,252
573.895
139,791
140
69,095
45,769
566,263
133,743
204
Total income
960.173
745,979
Expenditure on..
Raisi#g futids laiialysed below)
Charitable activities laiialysed below)
(69,591 J
1733,2721
177,891)
1650,437
Total expenditure
1802,863)
1728,328)
Net ineoine
157,310
17,651
Net movement in funds
157,310
17,651
Reconclliation of fund5
Total fvnds brought forward
656,249
638,598
Total funds cai'ried foii¥ard
813,559
656.249
This page does not foi'jn part of tlie statt]tory fiiiancial statenienrs.
Pagc21

Mire,s Beck Nursery
Detailed Statemcnt of Fiiiancial Aetivities for the Year Ended 30 Sep¢ember 2020
Total
2020
TotAI
2019
DoJittlloii$ *Fidlegoeles
Donatinns
Do]]atioJis
126,850
50,402
24,406
21,363
177,252
45,769
Cliaiiiable &¢iivilids
Fees Itteived
573,895
566.263
573,895
566,263
OtliÉi' Iradiiig acliiiilie
Plant sales
Canteeji sales
Course fees
124,744
9,987
5,060
L39,791
112,083
18,449
3,211
133.743
1jives1￿té1tr1 iiscojiie
Intei'est on cash deposits
140
204
140
204
Oiliei. ipico?11
Grants recejvable
69.095
69,095
Opelliniy stock
Purchases
Canteen ¢o%t5
Advertising and maiketing
Adveitising alld njarkeling
Shows and public relatiojis
Course expenses
Closing stock
Telephone and fax
Priiiting, postage and srationery
Bank Charges
(41,7561
(80,1791
{6,9671
{2,125)
15,499)
{100)
(36.720)
{57,7341
{14,476)
{2,039)
(135)
Jj
11,4Q8)
78,128
{1,7941
{5,0601
(2,83 11
{1,3351
41.756
(1.525)
13,502)
12,181)
(77,891)
169.591)
Clioritublé tstlivilies
Wagcs and salaries
Stdff NIC (Einploytrsl
Staff peiisions {l)efiiied contribution)- pension scheffte I
Staff trainill
Rates
T.ight, lieat artd ￿}wer
InsiiTan¢e
IlepaiTS and iiiaiiitenance
RepaiTS and maintenance
Trade subscriptiot)s
1488,5791
{22,5941
119,1921
1331)
{89.5}
19.632}
14,6141
{9,8901
153,7651
(3,0001
{445,241)
{21,7751
{14,620)
{1,613)
{1,227)
19,142)
16,8681
(9.801)
{24.551)
This page doe5 not fortn part of Ilie statutory fiiiancial slatettients.
P%ge 22

Miros Beek Nursery
Detailed Statement of Financial Activities foi. the Yeai. fi4iided 30 September 2020
Total
2019
2020
Trade subscriptions
Sundry expenses
Traiispoit cost5
Vat paitial cxemption
Vat paili41 exemption
l)eprcciation of plant and ma¢liinery
Trustees, insutznce
Sundi'y expenses
PayEDII and bookkeeping
Independent examiiier's fee
Legal aiid professional fee5
Legal and pl￿feSSional ftes
14,037)
16,625)
(35,325)
17,007)
(27,018)
(27,884)
(1.883)
(2,330)
(5,989)
149.2281
(2.496)
117.904)
125,907)
{448)
14,385)
11.390)
14.232)
(1,690)
(2,6801
{2,682)
15,226)
1733.2721
650,437
This page d(xs not fomi pait of the statutory fitiallcial slatejnellts.
Page 23