Con¥Aoy lewstrati1 numbw. 02928901 (JwityTe8istr•tion 1038078 Mires Beck Nursery (A LY)w limiltd byguuaDt£o) fw tbe Year Fled 30 Sq)trmb¢r2025
Contents Tru8tees' R¢pr 2to6 7t09 Statem¢ttt of FinHL¢i Adivities Ioto 11 Balaw¢ Sheet 12 stst¢n* of CAth Flows 13 14to22
Trngts DrTrlTiDk¢r MrCPN¢l MrAPhtt MrJRGarni Mr C HrISon Mr ARe8an hfill tAlle North Cave BROUGH HU15 2hli CoMpY Regtstratlon Nllwb¢r 0292WI Chrlty Reg18trationNwDth¢r 1038078 Andltor C8rneron FemTry & C4> Bridge Howe 41 WincoJDJlee Hull Ea6t York5bir HU2 8AG Pa8e I
Truste, Report Objectlves actlvltleg l. Th¢ r¢li¢f of person8 with a ph11 alor I¢uoiD8 disability. the eld and PETS)nS sLth1 fronL OT hortscultyral and allied c. 3. To adVe the eduClOn of the setaLpb]lC iTLhortirulturo1 atyj 8klis. Ikveloping thc svhol¢s8le busille88 and exten¢Jin8 tt customeE for tree sale5. on a volulltary basis to redw¢ G05ts, A 8¢ries of Measu h&ve be<D thken to improve Willter fa¢i]iti¢s s1 activities for servi¢¢ user4 itKhJdin8 the pmvision of fresbly cooked lullckn from January 2026. work Colm&] to Up{¢ th¢ Int¢ and cle¢tri¢ity swly, ll)Ddern the N facilitieB. A tll of trust¢¢s attd anagerS h&s saTl timES to plom a Tnajor ty itwove the maiti sitc, iti¢luding the provE8ion of additional toilets, j inwed wo108 and 8tOfa8e facilities. A wial dcyelopment fillKI ha5 b¢en 5¢t fff this purpos¢ 8th1 a lljor fi)rth iTbtiiativ¢ will be lauh I 2026 othce finhl plans and ¢ostiD8s1)av¢ b¢¢nPlu¢&L Pwbllcbenef The tri¢$ confirm th they have cojnplied wtth the of 17 of the Ch8riti¢J Act 2011 to have due regard to the pthii¢ befit gutdatv PLth]ished by thc ajarity cotirls51oll for England and Wales. VolteerS are all aregs of the Laritys thetr iw and dedi10 to the c4mlitll of the charity hNs be embedded thc cthmnlty ov¢r its 31 years history and Enjoys stron8 and consistent support fr[ local people, bSlESseS and Chariti This inc]ude8 ttwiy p¢¢)ple giviDg thesr lim4 CerienCe ad cxrwtisc including serving as tsusttts flllldr aDd beig involved physically in the day 10 d&y WO of the charity, assisting with ¢aring for the SEThice uws aDd with prothlction. There ar¢ tsver four hundred Frie]Mts Df Mirts Beck who tireltss]y to rais¢ J]llOal ruth to ¢Dh¢ the exper1ere of 1Cluditig SGhools and dementia gro8. Pa8e 2
TnJst¢es' Report Flnametsl re Fees r¢¢¢ived in respect of s¢rvi¢¢ users th¢ y¢sr 8nd are expxd to continue to incree. A 8lld favoutable weather cA)llditi(xk8 corJ)in¢d to produce rOrd salra a1 trading LXShflow. Thi& tog¢th¢r with Mir¢s Nursery bad & 80fv¢41t position at the of tho fLDwiJI year 7th suffi¢ien¢ r¢8¢rves to trade tho foreseeable future. Itremaiw the aim of Intst¢6¥ 10 xL¥ low build w) I¢1% ofT¢srrves. Tn]stees.' DrN TiDkEr MT C P N¢J50n MSK ER<x)ksby (r}81 2 Junc 2025) Mr A Platt MT J Rcarnier Mrc Harrimm {willted 18 M8Teh 2025) MrA Rc8an (a]nted I btatch 21Y26) Tr4L8tees ar¢ r¢cryited by invitation and then elKted ill Qen¢rn] Meetiiig. PoleLttai Ttllstees arr re4uirEd to clpICt¢ attapplicatiDll fonn aDd provide a wbve siltenL Wr wuire two JEfer6T¢S, aud enb?ed DBS check 8nd ryd¢llCe that they are not disqualifieAI th¢ (*witie8 Act from Ilding office. ( applir&tAOll inclllde5 A job destttytson andPon ycific4tio P4e3
To pNmte pot6tttial truxtCeS, TrE inTritc to &nornMI lding 50 that they set lW the ¢l)arity operdks. If thEy agrce to joill thc Boart WE giv¢ thEm COPi¢8 of re¢eDt Iniouiu. a briefing on on8058 i8sue8 alld papers prepar)I by the Cbarity Con)tm"ssiotrJs on th¢ re8tx)Lvl>ility of trustees. We also offer indiTrithial Mti to All rein¢tion for thll enwloycts 18 5Ct by the board ofknN%t¢ea. The senior mat]a8ement teammeets withryrescnkn of the trustees ots &mollthly basis andqUlY with all beeD fither steady tn]t useful pro8[ in imwovujg oifKe sytyn8 that will iinptove efficiency and ptt)ductivity. Financi r015 athl fotrca8tin8 have F£en iDwroved a1 kn is ¢utrctstly & focus on modcrni5in8 rr systcn A ebsIte was launched in early 2tr25. spe¢ial lleeds who ¢om¢ to th¢ nurAry ¢a¢h They look afte¥ the • ga[dffl, htrb. PE11L plallt preparatio wild floHw tree pdtIO ]Iw gt¢ WollY Suppo by & *dM)l¢ rang¢ of paul attd voluntary Staff brin8 their &r&J ¢xpwien¢¢s to th¢ work of th¢ lljrsery. W¢ were able to days w¢¢k. Jn totyl, we employ foty ei8ht people. of Ththom thirty n¢ ar¢ part tinw. phL¥ four sea80nal wotkers. Siaffing lev¢ls are regularly rleWed to en5urc tltat they or¢ aprtr for challgiDg of the work and to e[e that thc high Stalldar for wbicb MI Bk liwsery kn beKomp well knovrn ovw mauy yos 3r¢ tuaintaitte41 Th¢ ¢stablishtnetkt of the tree growiD8 8Ctiviiies over lllst few yeHrs Iw kd to the ¢harity be¢omes less season81 . eL2bJing some fOrMty 8ea50Dg1 tol¢s to be¢otne pemwML This ¢N)ect¢d to result in Page 4
Trustees, Report Rtskmanigement ctsttfirtn that systen have put in p]acctO llK>nitw and fEPDrton these iisks a regular ba8is. enabling the objec11v 8Adpt7U¢i The cknity8 acliyities expy¢ itto & nuTnber of finKIal Iisk5 i1]ll8 crnlit Ii8L flow Ti8k and liquidity risk. The charity tDaiDtaiDs thc8e risks by Dot conHDitttDg lo financia] cornmilment it &anttot fjjlfil its Attention Iw also been focusstyj on non.fman¢ig] ri8k3 a(isu from Iwlth aThl 5&fEty, fre alld food lrygiellg. TIse rnks are Jnaoa8ed by ensuTiDg accreditatiOr ate up to date I{ the cbarity haq robust policies atmf Chfvw iilk The GhariLVs aclivIti expKe it to a stD&ll wh flow risk OD th¢ th)ie tbe ¢Trthity Iw ellougb fiJMI8 to ¢a activities which awintrf inllowg. In ordcr to maintsin liqIdIty to ensure that sufficient fun&8 ar¢ alIable for ongoing Optio and fvtjlle develtspm¢llts, the charity ncvff nkra fmauciat ComTnI it caDllOt fulffl atth¢ lin sttellt oftrllsttts, re•ponl Th¢ trustees {who a]so the directon of for the pll1p of compaoy law) ore Oll817Jk for prepmg th¢ trte¢s, rqth tlld th¢ finattitil 5iBtcEnts I accorda1C Mqth app]icable jaw and United Kingdom Acco11B SI4TMlards (unit Kingdom G•Judly AE¢tytd ALxountiD8 PlIce). includin8 FRS 102"Tr FiJJ4ll¢ial R¢wLitig Standard alI¢2b1C in tr* ardRepubIi¢ of trelalld of the state of aff•irs of th¢ dwit4bl¢ compauy 8tMI of tb¢ itwmillg Tour5 atMI app]i¢ation of resou iwI]ng its irtcomc and cxpenditur4 of the clwitsbie cOmY for that In preparillg tbe5e financial s¢le¢t suit8bL¢ aCUting>1lC1cS ard apply thtm obsorve the methods snd principles xn the SORP; state vlhethcr applicthle accouDttDg Standa conv1sti FRS 102 have beell foitow•l subject to any
ally titll6 thc fiJMnGial position of th¢ ¢JJaritable company ard CDablc Él*rnto ensure thar the fjnattcial tht£tsts eon)ply with the ConJpatii¢8 kn 2006. They are akn reSp)nble for yrltig the ass¢ts of tli¢ Gbaritabl¢ ¢ooJpany wod fortakmg reword)le steps forthE prEyarti0 atrj d¥e¢tioD Offr8 aDd other ]e813[1t1eS. fjllancizl ststEts w diff¢r frolll k8isl8tion iu otherjwisdiciion& Dtsclo6¥re of InffjrJDAthn kn Al1t0T Ea¢h bas tsken st¢ps that thvy to havE tskEn ¥s 4 tnts tn ordertrt th them8elvcB 8WATE of 8ny relevant audit infornmtion and to eth]i8h that the ¢barity8 IB avdte of that itJfoll[tioth Th¢ tte¢S CODfiTm thlltthue is tto relEYartt inf0rnM that t know of and ofwbTchth¢y kllow th6 dj110 is wJaw8r¢. DRU Trustee Pa8¢ 6
Independent Auditsr's Report to the Members of Mires Bèck Nurlery Oplmlon 2025, whi¢h compn5¢ the Statonent of Fil)71 A¢tiYtts¢y, Balae Sbe¢L Ststernt of CAsh Flow& 8nd Notes to the Financial Statements. including a suD)rnary of •gDific•tst ttccoulltiDg policie5. The fila1 rewrin8 Chariti68 SORP. FRS 102 The Fillallcial Rwtitig Stth applicable in the UK and RUbliC of Ireland, attd awlicable law IUnit¢d Kingdon) Genernlly Ac•ed Accounting Practicc). giv¥ a ts and fair view of the 4t¢ of th¢ cl]8ri5 affain as at 30 SBpteJr&r 2025 gnd of its it01 Tes¢Mr¢es ajd appliGation Lif rewurces, inchxling its incon and extwtitsTr, for the ye4r t}tt end4. for oplmlo We cotsducted our autht in accoth Thith kntiojd SINNlards on Audthng (UK) (ISAS (UK)) 8lld applicable law. (hw rewl>ilitics those star4Jar&s are desuibwl in thr auditor rrtponsibilities for th¢ audi¢ of the fiLancial statet)w srftion of our rwL Wt are itidctKth of th¢ ¢baTity in a¢¢ordan¢e with the ¢thical r¢quirEments tbat 8rn Eelevant to (w th"t of the fttwKial ill thv UK Incl¥ th¢ FRC'S Ethical Stsndard. 4ttd we bAve fU]fe4 our other etbiczj res)111tseÉ wrdauc¢ Trvith ttLese requIrenllts. We be]i¢ve that the lt ¢vJdC Iwye obthintyl is ffiCIent ard apprw to pxovide a bagis for our opinion. Conduslolli relalillg to go&ttg tODcern aGCOUDtiDg in thewep8Yation of the tsternents 18 apprwal¢. Bascd ollthe work we hav¢ F¢rform& have not ide]fi anyial w)¢¢r#ith6S Tclalillg to events or collditiotK% th&L individuauy or lled1Vely, nwy 5ignTfiGaDt d[t the cbgritys ability to ¢ontim]e as Othér thforDudoD fllwica1 stalen$ not cover the othcr infOnl exr£pt to extent okni ¢xpli¢idy stated in In conn¢ction with our audit of the fitwKiHJ our reqrfbt]8iNiry is to rcad the Other information an in th)in8 so, consider whcthcr the other infor1ri0ll is matthally i]n5]Stent WAth the fillancial ststemots or ourknowledge tsbtain iu thE adit or Ot115¢ 2pp¢ars to be tL*r]Y Miss[th Jf we idelltify sh matcrial We have ythIng to reimft inthis P88¢ 7
Independent Audltorl8 Report to the Members of Mires Beck Nunery Oplrnlon on other pmcrlbed by the Con¥ites knt 2006 In our (winion, b#s&l on tbe un(kth io the C4JTrse ofthe a1[L. WE have nothing lo report iti r¢spe¢¢ of the folloThiD8 the compani Act 2006 wirrs us to rcwtto you if, in ouropxniotL ' 4dequ&te 8¢¢owiting records Iwre t been kepL or rettwD8 ad4u8le for our a]11 have not bea¥ r171 ftotn bThwbes not visited by8. or w¢ have notreceived All the infornOn 4rMI exp1atln$ w¢ r4Mite forow audiL Rtwnsibilltles t)f trujteeo A8 expla{ mor¢ fully in the Stalert of Intsie44' fe4pothkn (scl on p8ge 5 a16). t truths aTe res[Ky1b1e for the prwatalion of the fillall¢i81 statements WMI for bBiug satisfitA thot thy 8iYe a true 2nd fair vicw. alld fvr ittt¢rDal control &8 the truste¢s ij JJece&w to enabk the pNMration of financial Tn prepitig the fInal&l stst¢nwt4 the tru5tee5 ar6 rwiljle for assessin8 the charity'5 ability to ¢ontinue a goikng (¢}ncer di$closin& applicabl¢. llHttefty to gotng concern a1 using the goitig cotL¢em b4si8 of alt¢JDative but to do so. Amdttor r¢JpoDth£lltles the audtt of the finan1 Our obi¢rtives 8T¢ to obtain reasonable whettr the filla1 ststenwts as a wlM)le are frtc from material misBtstemenL wh¢ther due b) fraud or 6rn)r, to isw¢ an )jItOr'S report that inchmks o opiuion. Reasonable is a high l¢v¢l of 8ssur0. but is I1 a guar2ll that an awlit conthxted tn a¢¢ordaD¢¢ Witb ISAS It7K) will aiwdSry dctrKt Y4 when it exists. MithtEments can arise from fraud or ¢rmr and are considcred njatrrial if, 1DthvllY or in the 4wgat¢. they ¢ouM reasonably b6 expertedto inknc the eumonllc deci8iojy ofuser5 tskEll OD th¢ basi$ oftts¢ statements. Th¢ ¢xt¢Dt to V4hich our procedm are cybh of detlIg iJwhD8 fr1 is d£(allcd belovr. Pag¢ 8
Independent Audltor's Report to the Mmb¢rs of MtreN Beck Nursery We obt4in¢d an Untkrng of and re8uJatm that aff2£¢ the charity atyj the indw in Twhich it operat£s, incluthn8 the Cotwie8 Act 2(. tsK legithts tloym Iws]aT1o data 1xolecti And health and fety legislatioL nMtsa8ement as to any acts or potattial litigatiOJLS ¢irn4 reviewed coffespoDdeuc¢ with HMRC, zelEYant of any ]llsts¢s of fraud that had tok¢n pla¢¢ during the pffi In a88¢88illg the risk of due to ovenide of illlEmRI contro]s. we td th¢ approprial¢neAs of Use tsfovr rryort This rort is Toade solely to the ¢lwitabl¢ ¢ompally's InLe¢l, a$ 4 bcrtty, ID acckne with Chapter 3 of Part E6 of th¢ Cott4MDits Act 2(M)6. Our audit bas iml (bat pe mighi Stat¢ to the charity's th08¢ tnalt¢r8 wr arc required to state to dIr,5 report and for llo other purpose. To tbe fieSt ext¢nt p¢rn)1tt by law. w6 do not accept or reSponbilIty to anyono other than the cl)Atitab16 Company and its as a b<Nty. for our audtt rt forthi5 repoo or forth¢ OPiD]0 we have forng. Rogcr Clltneroll {SeDior Ststutory Auditor) For un b¢lJelfof Canvon F¢mby & Co. StthtoryAuditor Bridg¢ Hous¢ 41 Wincolmlee Hull East Yorkshire FIU2 8AG 10 March 2026 Pag¢ 9
Statement of Finalleial AL*tfvltle8 for the Year Ended 30 September 2025 ncludillg Income and Expendlture Account atyd StAtenllt of Total Recognised Glllns and Losses) 2025 Nots lllcowe EndowmeJEts fronL DonatiOD5 atyj l¢gaEic5 Charitable a¢tiviti&s Other tsodin8 a¢ts"viti¢s 29.396 821.814 374,857 2.016 45.805 75201 821,814 374,857 2.016 1228,033 45,805 1273,888 Rxpetsdlture on: (45.103) (1.141274) 19289 (8) {7265) (45,111) (1,148,539) 19.289) Clwitable a¢tsvitie4 Total Expetsliture Net income Trnn8fErs betvKen fillmiq 1,205. 7.273 1.212,939 22.417 7345 38J32 {7.345) 60949 Netmovem¢ryt ill funds 29.762 31,187 .949 ReeoDEllladon of Total fimds brougljt fon4Trd 730.712 17.691 748,403 18 760,474 809.352 2024 Note ID¢ome And End•wmeDts from: Donatiolls arrfi le8Rcies Charitable aCtIties 115,803 752.550 266.150 31.030 146.833 752,550 266.150 902 tnv¢stm¢nt incom¢ Total Jn¢ow¢ 1,135.405 31.030 1,166,435 ¢111tre Raisitig fut (knitable activiiies (29,86D (987.648) {17.16 (74> (21.581) {29941) (1.009229) 17,16 Totsl Exrknditure 1,034,682 (21,655 1,056,33 l(M).713 9J75 110,098 I,725 9J75 110.098 Pag¢ 10
MIM Be¢k Nursery ststemeut of Financial Activlties for the Year Ended 30 September 2025 (tncludlng Income and Expendltllre Account and Stellllt of Total Rewised G¥lns and L0$5es) 2024 ReeoxciU*tt•n of fithds Total fimds brought forwwd 629,989 8.316 638,305 18 730.712 748.403 All of the ¢h8tity'8 a¢tivitit8 d¢riv¢ fr( Colnu]ng OF1{5 dry the llknvet periods. Pllge 11
(Rep5tration Dumber: 112928901) Balance Sheet a8 It 30 September 2025 2025 2024 Note Tawl)b asEets 12 301,143 301143 313 827 313,827 Current &iJets 13 14 182.745 104.943 325,122 225,314 77,(U2 203.934 Debt 612.810 SI,270 51629 Creditori: Amounts fallkng due withlti oxe year 15 95,82 Net curreDt SA6.983 453,641 Tot &$iets le5 LTrnnt llabllltks 818.126 767.468 16 (8,774 19.065 Net Mets 8(y).352 Fund8 of the ehrlty: Rertrieted kncoDJe fun 48,878 17.691 Unrestrktsl hoMe fund¥ Ullrcstrictcd fuuds 760,474 730,712 Total funth 18 809,352 748.403 The finaw1 ststenwts ¢)n pa8es 10 to 22 qyroveAI by the truste&. atrj autJMAI for issue on 10 Marcb 2026 aJMI si n their behairty. Mr l R Garnier The ni)te8 oll pog¢s 14 to 22 forni Tnt¢wl partof tIe fiDaTKi81 thtsmeDts. Pa86 12
Mtre8 Beck l%urtery Statement of Cash for the Year Ended 30 September 2025 21n5 21J24 Notr C8h flows •p¢rgdng aclh Nd eash incon 60.949 110,098 Adjustments tts C8sh tlm from DoTr¢8sh Ite• Deprxiation 19.084 2,01 20.938 902 78.017 130.134 Worldmg tapltsi Decr¢{]red$C) iti stock8 13 14 15 42,569 (27,Y21) 42,945 (49,574) 3,290 9,613 tn¢r¢as01{dttrea8¢) in ¢rEditot8 Net cash flows from opernling a¢tivxti Cth Ilows frornknv¢otlnz •¢tlvltie• Intere8t tt¢eivabk and yimilaT incornc Plttcb of tangible frned &8gets Net flows from invtsting wvtties 135.610 74.237 2,016 (6,400 12 4J84 (902) Repay1¢ of loalls aT bom)wings 15 (10,038 9,78 121,188 203,934 65,353 C&sh ard¢ath eAPiV8kts at l October Cth and¢ash ¢qutYkn at 30 September 138,581 325,122 203,934 P4Ee 13
Notss to the Flnancial Ststemettts for the Year Ended 30 Septenkn 2025 I Ch4rlty sttu$ The charity is limited by 8uaiaDte¢ inc4rporatd iti En81 & Wal¢s. and wwuendy doe5 not bllvE share capitaL Each of thr tru3t¢¢S 16 liabk to ¢onmTrJut¢ ao amount not exc£e4lmg £1 towards the assets of the clwAty iti the ¢v¢nt of liquid&ttLIn. The address of its is: [W Mill Latte Nortb Cave BROUGH East Yorksbire HU15 2NR 2 A£n(ing pollcieA of8Kgtiifi¢ax¢ ttoulltlDg wll¢kB key Tha priCIpal accou1 poli¢i¢s 8N)lied ill the preparatioFJ of IIKs¢ ststeDwits are out b¢low. St8tsJnellt Df compmxthce Statement of Recort)nKthd Practice (appli¢1¢ to Glwiti¢s ryytiD8 their in accordwwe with th¢ FinCial R¢poniD8 sta appliLxbk in th¢ UK atul Rcpublic of Irelalwl (FRS 1021) {issu¢d io October 2019) . (chariti SORP (FRS 102)A the Fitiati¢iAI Reporting Stalldatd appli(¥ble in tb¢ UK 8nd R¢pubiic of tr¢]and {FRS 102) and the CompaDie5 Act 2tN)6. Basts ofpr¢par¥doD Mites Bcck Nwsffy the definilioll of a publi¢ b¢th entity FRS 102. A85ets alld ]iabllilie5 arc initially ttcognis¢d at histicaL cost or ti8rt8all value ullI othmi%e slated ill th¢ T¢levaDt aCunting policy nots%. C•lDR COll¢eni The trlee3 collsid¢r that ther¢ are no njaterial utKettstyti¢s the Charl$ ability to ¢ti]rtite a8 a 80in8 conccrn norbny sigDifj¢ant ofllllLtrt tlhat affe£ttbe caw vh of &ss¢ts held by the c]lty. Intome e#downnts All incomc is recognised once the cbTity b&s entttl¢tstht to the incom4 it 18 probthk that the x0¢on be rec6ived aDd tb¢ atN)W)t of the iLcome rcceivabl¢ Can reliably. In the cvent that a d(Ation is subject to conditions that require a lev¢] of perfi)rn)e by the chKity befor¢ th¢ chatity is ¢Dtitled to thc fillML8. the is defed arml TK>t recog1is VDtiI either tbose ¢onditiorJ$ are fvlly n*t, OT the fulfflrnent of those CO]ionS 1$ lly within Ib¢ ¢ontrol of tho charity atyj it i8 probabL¢ that these Page 14
Notes to the Finantial Statenwits for the Yw Ended 30 September 2025 Expenditure All cxpcndittre io Teco8nisoI Ot tIw¢ i8 a l¢gal or ¢oJ•lruth obligation to that experditr, it is pmbable s¢ttl¢m¢nt 18 required aad the amount catt be re]iably. All wsts are allitttod to the ipplicable exp¥t]diturE b¢ading that aggrEW sirnitsr costs to cate8. Whue v)sts catmot be diredly attributed to Costs allocatcd OD the ba8is of spmi depretiation allots1 Lm the poiiion of the asset's OtILer 5UPPOrt Costs are allocatedb&8ed on the of stsff coys. Fvnd A¢coun1l. General fi]nds are ffijttds tiL¢h are aable for se at tr discr¢tsorL of th¢ Board of Tne¢S in the furtbemjce of the g¢n¢ral objeclives of th¢ ¢bAtity, ill &C)rdanCe the constibkn Desi8oatcd finds are alnounts that have put aside at th¢ du¢tttion of th¢ ix)ard of Thtstces. Restricted funds 8re fimd8 8ubie¢t to sOifiC rcstrictiolls inw1 by tr& dono for its b¢a¢fi¢iarics. It include8 both costs that slloc8ted (breoty tr) such tI¥ltieS t11¢ costs of an Support ¢ost• Support wsts ItlUdE ctraI functions aDd have 4llocad to xrivity cost ¢at¢gories on a basis consistent WAtb the u8¢ of resources, for exaL)ple. alltin8 prottty costs by floor Ths. or per ¢apiK sraff costs by tho tiw Spwt aDd other Costs by th¢iT tW. The charity is c0fy5ideJed to PASS the t¢sts sct out in Palll I Schedule 6 of the Fi8¢ A¢t 2010 thexeforc it tbe defnition of a ¢haritabk ¢¢wy for UK Coortion tsx putpos¢&. Accordiy, the hority is potentially exBmpt from taxalion in resp of or e4piral gaiDS received ltb]ll categories lered by Chq)t¢r 3 Pth I l of the Coryor2tion Act 2010 or S¢¢tioty 256 of the TaKation of Chargeable Gal Act 1992. to the ext¢nt 8u¢h illQ)JD¢ orgaius ¢ aM)]ied exc[lIvelY to charitablc pwpos68. Tangible fixed Assets tndividuai fixed a&8¢ts ¢osting £ISO nM)te aTe iDitsalty T0[1 * COSL les9 sllb8eque Depreehtltsn *lld Iort19On Ilation is provided oll tswl>k fiXc4115 80 to wite off the o)st or vahMtio4 le& any Pag¢ 15
Not to the Finaneial Ststements for the Year Ended 30 Septsmber 2025 set cl8 Lmd 4t)dbuxlditig8 o wrnl 2% Ix) St. 15Y• on red10& 15%. 25% etsj 33% Oll retsiag 4% 5%. IA and 21)% (trn ¢ost Sto¢k is valued at the lower of cost and estiTnated 8¢lling price less costs to complete and sell, after du¢ regtrd obsoletc alld Slow r(Loving stocks. C¥)st is de*nll1 the frSt.1 first-out (FIFO). Tr&d• debtsrn W8e of bu8iness. usillg th¢ effrKtiY¢ ititer¢st metbirf le&8 provision for IralI A provision for the in)pairnKJtt of trade debtors is ethblisb¢d there is obje1¥t evid¢¢ thst th¢ ¢harity not bcable to collect all amowAts th aOrdIn8 to the Orinalnr of the re¢eivthle& Cash eqolv#letsts Cash and ¢ash quivHJent8 compise ¢4sb on hfitxl gad call dqlty I1 othLY sbort.lam highly liquid in VRIUB. Trade credltors b4]neSS from wp]iers. Accounts payable are c]lfied as currrnt liabilities if the ¢bty does not bave a ullcollditioJJ81 rigbL at th¢ ¢tbl of th¢ r¢p)rtiD8 p10d. kn dzfff settleftrt of the crcxlitor for at Ica5t twelye motth aft¢r th¢ r4)ting date. If tbcre is ullcondAtiord ri8bt to defer for at l¢ast tw¢lve nllth$ PaBe 16
Notu to the Flnan¢lal Slxtements for the Yevdr Ended 30 September 2025 FoY¢lgn ex¢bAnge ets liabllities denornited ffin foreign cutttnoe5 at thr bal•¢ shett dat6 •E rrported at the rates of The rewb of ov¢rws otmtion8 are tr8ll8lat at the aveThgc Trtcs of Exchdtsge duritig thc period gnd their ba18Dce sbeets at the raTrs ruling at the balance 5hect dalE. Excjw diffcrellcr5 aTiBiDg on (TrDslation of the azise exwt for.. or payabl¢ to a forEi8U OFetaliorL fvr whirh s¢¢li6t is tieitkn piaJJned nvr lik¢ly to o¢cw (thexefor¢ forming Fund th6 objcctives of the ckntty. 15 re5tricd to that area orpurpose. 3 lll¢olt from doxlloA8 alld legxks Total Domations alld legacies. 75 oi TotAI for 2025 29,396 45,805 75,201 Total for 2024 115.803 31.03 146.833 Pa8e 17
Iyotes to the Financial Ststsnwbts for the Year Ended 30 September 21J25 4 Irttome from eharltabk *ctlvltiEJ fDllds Genernt Total fundj 821,814 821,814 Totsl for 2025 B21,814 821.814 Total for 2024 751550 752,550 S Ineonk from •)ther tr•dthg •¢tfvltlc• nds Sale8 of goods pud 8¢rvice8 367.607 7250 367.607 7250 TotAI for 2025 374,857 374,857 Totsl ftsr 2024 266,150 266,150 UMre5tri¢ted Total Inter¢sl rrK¢iv4blr similar incorllc" Interest Tec¢iv4bk on brt d¢p>sits 2,016 Total for 2025 2.016 2,016 Tot81 for 2024 902 Total Scrvic¢8 to befi¢1rIe 1.141.274 19.289 7265 1.148,539 19,289 Tot81 for 2025 1.160 563 7265 I 167 828 Totsl for 2024 1,(4)4,815 21,581 1,026 396 PBge 18
Mjres Berk Nursery Note8 to the Trlnan¢Aal statrnits for the Year Ended 30 Septenlber 2025 Totsl run Getter*l AudAt fees Audit of the fioan¢ial stst¢tn¢nts Otberfee8pald to audito 1£8al alldprof¢&8iottal fees 5,81 9.568 I.21 5,8( 9,568 1.921 TotAI for2015 19,289 19,289 Total for 2024 17.167 17.167 g Net lu¢o#Worntgth¥ resourtes N¢t in¢oD)ing ref for the Y iti¢h. 2025 2014 Audit fx8 DreCIation0r fixed 4,000 19,084 10 Audlton, r¢JJMw•llo• 21J25 2024 Audit of th¢ fiDswial 8tatuAts 4.000 Oth¢r to 910r¥ s.8) Page 19
Notu to the Statsments for the YeAr Ended 30 Septsnther 2025 11 T•tIon The charity 1$ 4 r¢8i8t¢red ¢harity and ia theJefore exe]t4Yt fromt8XatioL 12 Tangibte fixed as• b•lkll#g% equIpn¢ Totsl At l octob 2024 337.120 289279 626399 6,400 At 30 S¢piomber 2025 DeprEdadon At l O¢knb¢r 21Y24 Charge for the year At 30 Swtember 2025 632.799 88.124 5,7 224.448 13,384 312572 93,824 237.832 331,656 Net book value At 30 Septsmber 2025 243296 57.847 301,143 At 30 S•¢r 2024 248,996 64.831 313,8fl 13 Slock 2025 2024 182.745 225 J14 14 Debton 1025 2024 Trath deb5 PrepaYts 58,780 46,163 33,663 43.359 77,022 Page 20
Notes to th¢ Flnancial Statements for the Yr Ended 30 September 2025 15 Credtt•n: fallkng due vlt1 on¢ ye 21125 2024 B4llk loatL8 Trad¢ uethtors Olbcr tuation at41 social 8UrIty 10290 31,136 20,836 2,820 10.037 6387 22.037 2.802 11.166 95.827 52.629 lfj CredItor falthg th after year 2025 2024 BaDk loan8 8,774 19,065 17 Comknts total amouDt ¢ontract¢d fff not pmvid¢d itythe fJDtscial Stat¥D w&$ £9.532 (21f24. £18.903). 18 FUA t B•kn¢e #t I Oetober Jo Stptembpr 2025 Unyestrletrd 730,712 1228.083 (1205.6) 7273 7J45 (7J45 760.474 Re&trt¢W 17.691 45.805 48.878 TDtsi funds 1373.888 1212939 809.352 Pag¢ 21
Notes to the Finaneial Ststements for the Year Ended 30 Septsmber 2025 Balon¢¢ *t 30 ¢EndEd 2Q24 629989 8316 1.135.405 (1.034.682) (21.655 730.712 31.030 038J05 1.166,435 1,056.337 748.403 Pa8e22
De*ed stent of FIDanclal Acdvltles for the Year Ended 30 Seplember 2025 Total 2025 TotAi 21124 Donations kgacies (aDaLyscd below) Chari¢able a¢tivitie8 (ety below) Other trathn8 8Ctivitie$ (abl1)w) Inve8tsttent incomB (anWb¢knv) Total I01¢ 75201 821.814 374.857 146.833 752,550 266.150 902 1,166.435 Exp¢ndIte OTh: R&i8ing fijrtds laD&1c below) Charitsble actAViti¢s (¥tsaI)l below) Totsl ¢xp¢ndktsre Not illccrfue (45,111) (1.167.828) (29,941) 1,026.39 1.212,939 1.056.33 60.949 110.098 60,949 110,098 Rerondllution of fu• 748,403 638?05 809352 748.403 Page 23
Detalled Ststement of Flnanclal Acllvldes for the Year Ended 30 September 2025 Totsl 2024 21)25 45,805 29.396 31.030 115,803 75,201 146,833 Fee8T¢ceived 821,814 821.814 752.550 752.550 Nur5w sales Cautcen salcs Course fees LO¢ CoTllrrrrity AlliatKe 365.836 1.771 263J5y) 833 1,927 7250 374,857 266,150 Ittt¢r¢st on ¢ash dewjsits IOl6 1016 902 902 Rt7Lflngfvn Opening stttk (33,79TJ (26,361) (74) {20.420) (23,4881 (8) (1339) (1.9M) Calltc¢n costs re8trt¢t&l cante costs {2,79O) (3,855) (1,165) 33,797 (4,840) (2,B55) (1,081) (133) (72) 92 C108ing stock Telepljone and fax Printin& postage #nd station¢ry Bank charges Bad 6¢bts wrilten off Rstri Bad debts wiitten off Forei ¢uttell¢y (gain5yIo&T¢$ 27.412 (6.494) (3.198) (1.272) 29,941 (191,517) (149J79) (419) (115.713) {133,096)
Detaikd Ststsment of Dljwicial A¢tItIeq for the Yer Ended 30 September 2025 Totsl 2025 Totsl 2024 Closing stock Rent W88es and salaTie5 rE8tri¢t 155J34 {10978) 191516 Iii,Igi) (15,000) {050,178) (35,124) (19,288) (1,885) (2.528) (14.842) (15,977) (1,145) (38.985) (697.967) (44.602) (21.609) (1.256) (2.799) (11,346) (14,587) {2,946) {47,397) (26) (2.042) (3.121) (1588) (67.130 (1.172) (28,991) (613) (19,084) (1,921) (5.8(M)) (1¢) 9,568 Staff hlc {Emplo)ws) Staff traittimg Light. heat andpovKr PrllLtillg poslag¢ attd stationery (3.449) {5,01 (2.860 (64.334) sthy expEDS¢S Sry expenB¢s Transport costs VAT parti81 ¢x¢twitionTe5tri¢t¢d VAT paral exerytion (31.634) {863) (20,938) 11,742) 15,040) (4,1) (fi385 1.026,3 Paoll knokkwirg The audit of the ¢barity$ accour Iwl and profe&4ioDal fct 1,167.828