Con¥Aoy lewstrati￿1 numbw. 02928901 (JwityTe8istr•tion 1038078 Mires Beck Nursery (A LY)w limiltd byguuaDt£o) fw tbe Year F￿led 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 H￿rISon Mr ARe8an hfill tAlle North Cave BROUGH HU15 2hli CoMp￿Y Regtstratlon Nllwb¢r 0292WI Ch*rlty Reg18trationNwDth¢r 1038078 Andltor C8rneron FemTr*y & 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 ph￿1￿1 a￿lor I¢uoiD8 disability. the eld￿ and PETS)nS sLth1￿ fronL OT hortscultyral and allied c￿. 3. To adV￿e the eduC￿lOn of the se￿taLp￿b]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 beility of trustees. We also offer indiTrithial M￿ti￿ 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 andqU￿￿lY with all beeD fi￿ther steady tn]t useful pro8[￿ in imwovujg oifKe sytyn8 that will iinptove efficiency and ptt)ductivity. Financi￿ ￿￿r015 athl fotrca8tin8 have F£en iDwroved a￿1 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. PE￿1￿1￿L plallt preparatio￿ wild floHw tree p￿d￿tIO￿ ]Iw gt¢ Wo￿llY 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 r￿leWed to en5urc tltat they or¢ apr￿￿tr for ￿ challgiDg of the work and to e￿￿[e that thc high Stalldar￿ for wbicb MI￿ B￿k 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 fOrM￿ty 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 fin￿KIal Iisk5 i￿1￿]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. TI￿se rnks are Jnaoa8ed by ensuTiDg accreditatiOr￿ ate up to date I￿{ the cbarity haq robust policies atmf C￿hfvw 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 liq￿IdIty to ensure that sufficient fun&8 ar¢ a￿lIable for ongoing Op￿tio￿ and fvtjlle develtspm¢llts, the charity ncvff n￿kra fmauciat ComTnI￿ it caDllOt fulffl atth¢ lin st￿tell￿￿t oftrllsttts, re•pon￿l￿￿ Th¢ trustees {who a]so the directon of for the pll1p￿ of compaoy law) ore Oll817Jk for prepmg th¢ tr￿te¢s, rqth tlld th¢ finattitil 5iBtcEn￿ts I￿ accorda1￿C Mqth app]icable jaw and United Kingdom Acco￿￿11￿B SI4TMlards (unit￿ Kingdom G•Judly AE¢tytd ALxountiD8 P￿lIce). includin8 FRS 102"Tr FiJJ4ll¢ial R¢wLitig Standard a￿lI¢2b1C in tr* ardRepubIi¢ of trelalld of the state of aff•irs of th¢ dwit4bl¢ compauy 8tMI of tb¢ itwmillg T￿our￿5 atMI app]i¢ation of resou iwI￿]ng its irtcomc and cxpenditur4 of the clwitsbie cOm￿Y for that In preparillg tbe5e financial s¢le¢t suit8bL¢ aC￿U￿ting￿￿>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£ts￿ts eon)ply with the ConJpatii¢8 kn 2006. They are akn reSp)n￿ble for y￿￿￿r￿ltig the ass¢ts of tli¢ Gbaritabl¢ ¢ooJpany wod fortakmg reword)le steps forthE prEyarti0￿ atrj d¥e¢tioD Offr8￿ aDd other ]￿e8￿13[1t1eS. fjllancizl ststE￿￿ts w diff¢r frolll k8isl8tion iu otherjwisdiciion& Dtsclo6¥re of InffjrJDAthn kn Al￿1t0T 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¢ t￿￿te¢S CODfiTm thlltthue is tto relEYartt inf0rnM￿ that t￿ know of and ofwbTchth¢y kllow th6 d￿j110￿ 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)￿￿7￿1 A¢tiYtts¢y, Bala￿e Sbe¢L Ststernt of CAsh Flow& 8nd Notes to the Financial Statements. including a suD)rnary of •gDific•tst ttccoulltiDg policie5. The fi￿la1 rewrin8 Chariti68 SORP. FRS 102 The Fillallcial Rwtitig St*th applicable in the UK and R￿UbliC 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]8ri￿5 affain as at 30 SBpteJr&r 2025 gnd of its it￿0￿1 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]f￿e4 our other etbiczj res￿￿)111tseÉ wrdauc¢ Trvith ttLese requIren￿llts. 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￿ any*ial 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 fllwic￿a1 stalen￿$ not cover the othcr infOn￿l￿ 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 infor1r￿i0ll is matthally i]￿n5]Stent WAth the fillancial ststemots or ourknowledge tsbtain￿ iu thE a￿dit or Ot1￿￿15¢ 2pp¢ars to be tL*r]￿Y Miss[th￿ Jf we idelltify s￿h matcrial We have y￿thIng 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 a￿1[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¥ r￿17￿1 ftotn bThwbes not visited by￿8. or w¢ have notreceived All the inforn￿￿On 4rMI exp1at￿l￿n$ w¢ r4Mite forow audiL Rtwnsibilltles t)f trujteeo A8 expla￿￿{ mor¢ fully in the Stalert￿￿ of Intsie44' fe4pothkn (scl on p8ge 5 a￿16). t￿ truths aTe res[K￿y1b1e 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 prep*itig the fIna￿l&l stst¢nwt4 the tru5tee5 ar6 rwiljle for assessin8 the charity'5 ability to ¢ontinue a goikng (¢}ncer￿ di$closin& ￿ applicabl¢. llHttefty to gotng concern a￿1 using the goitig cotL¢em b4si8 of alt¢JDative but to do so. Amdttor r¢JpoDth£lltles the audtt of the finan￿1 Our obi¢rtives 8T¢ to obtain reasonable whett￿r the fil￿￿la1 ststenwts as a wlM)le are frtc from material misBtstemenL wh¢ther due b) fraud or 6rn)r, to isw¢ an )￿jItOr'S report that inchmks o opiuion. Reasonable is a high l¢v¢l of 8ssur0￿. but is I￿1 a guar2ll￿ that an awlit conthxted tn a¢¢ordaD¢¢ Witb ISAS It7K) will aiwdSry dctrKt Y4 when it exists. MithtEments can arise from fraud or ¢rmr and are considcred njatrrial if, 1Dthvll￿Y or in the 4wgat¢. they ¢ouM reasonably b6 expertedto inknc the eumonllc deci8iojy ofuser5 tskEll OD th¢ basi$ oftt*s¢ statements. Th¢ ¢xt¢Dt to V4hich our procedm are cybh of det￿lI￿g iJwh*D8 fr￿1 is d£(allcd belovr. Pag¢ 8 Independent Audltor's Report to the Mmb¢rs of MtreN Beck Nursery We obt4in¢d an Untkrn￿g of and re8uJatm that aff2£¢ the charity atyj the indw in Twhich it operat£s, incluthn8 the Cotwie8 Act 2(￿. tsK legithts￿ t￿loym￿ Iws]aT1o￿ data 1xolecti￿ And health and ￿fety legislatioL nMtsa8ement as to any acts￿ or potattial litigatiOJLS ¢i￿rn4 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 t*d th¢ approprial¢neAs of Use tsfovr rryort This r￿ort is Toade solely to the ¢lwitabl¢ ¢ompally's InL￿e¢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 ￿dI￿r,5 report and for llo other purpose. To tbe fi￿eSt ext¢nt p¢rn)1tt￿ by law. w6 do not accept or reSpon￿bilIty to anyono other than the cl)Atitab16 Company and its as a b (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 S￿tell￿llt of Total Rewised G¥lns and L0$5es) 2024 ReeoxciU*tt•n of fithds Total fimds brought forwwd 629,989 8.316 638,305 18 730.712 748.403 All of the ¢h8tity'8 a¢tivitit8 d¢riv¢ fr(￿ Co￿lnu]ng OF￿￿1{￿5 dry the llknvet￿ periods. Pllge 11 (Rep5tration Dumber: 112928901) Balance Sheet a8 It 30 September 2025 2025 2024 Note Tawl)b asEets 12 301,143 301143 313 827 313,827 Current &iJets 13 14 182.745 104.943 325,122 225,314 77,(U2 203.934 Debt 612.810 SI￿,270 51629 Creditori: Amounts fallkng due withlti oxe year 15 95,82 Net curreDt SA6.983 453,641 Tot￿ &$iets le*5 LTrnnt llabllltks 818.126 767.468 16 (8,774 19.065 Net *Mets 8(y).352 Fund8 of the eh*rlty: Rertrieted kncoDJe fun 48,878 17.691 Unrestrktsl h￿oMe 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 autJMA*I 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 tI￿e fiDaTKi81 thtsmeDts. Pa86 12 Mtre8 Beck l%urtery Statement of Cash for the Year Ended 30 September 2025 21n5 21J24 Notr C*8h 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$C) iti stock8 13 14 15 42,569 (27,Y21) 42,945 (49,574) 3,290 9,613 tn¢r¢as01{dttrea8¢) in ¢rEditot8 Net cash flows from opernling a¢tivxti C*th Ilows frornknv¢otlnz •¢tlvltie• Intere8t tt¢eivabk and yimilaT incornc Plttcb￿ of tangible frned &8gets Net flows from invtsting wvtties 135.610 74.237 2,016 (6,400 12 4J84 (902) Repay￿1¢￿ of loalls aT￿ bom)wings 15 (10,038 9,78 121,188 203,934 65,353 C&sh ard¢ath eAPiV8kts at l October Cth and¢ash ¢qutYkn at 30 September 138,581 325,122 203,934 P4Ee 13 Notss to the Flnancial Ststemettts for the Year Ended 30 Septenkn 2025 I Ch4rlty st*tu$ The charity is limited by 8uaiaDte¢* inc4rporatd iti En￿8￿1 & 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 pri￿CIpal accou￿1￿ 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¢ Fi￿￿nCial 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 hist￿icaL cost or ti8rt8a￿ll value ullI￿ othmi%e slated ill th¢ T¢levaDt aC￿*unting policy nots%. C•lDR COll¢eni The tr￿lee3 collsid¢r that ther¢ are no njaterial utKettstyti¢s the Charl￿$ ability to ¢ti]rtit￿e a8 a 80in8 conccrn norbny sigDifj¢ant ofllllLtrt￿ tlhat affe£ttbe caw v*h* of &ss¢ts held by the c]￿lty. Intome e#down￿nts 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(A￿tion 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 defe￿d arml TK>t recog1is￿ VDtiI either tbose ¢onditiorJ$ are fvlly n*t, OT the fulfflrnent of those CO￿]i￿onS 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 allo￿ts1 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 a￿able for ￿se at tr* discr¢tsorL of th¢ Board of Tn￿e¢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 s￿OifiC rcstrictiolls inw￿1 by tr& dono for its b¢a¢fi¢iarics. It include8 both costs that slloc8ted (breoty tr) such ￿tI¥ltieS t1￿1¢ costs of an Support ¢ost• Support wsts It￿lUdE c￿traI functions aDd have 4lloca*d to xrivity cost ¢at¢gories on a basis consistent WAtb the u8¢ of resources, for exaL)ple. all￿￿tin8 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 Fi￿8￿¢ A¢t 2010 thexeforc it tbe defnition of a ¢haritabk ¢¢wy for UK Co￿or￿tion tsx putpos¢&. Accordi￿y, the hority is potentially exBmpt from taxalion in resp￿ of or e4piral gaiDS received ￿ltb]ll categories l￿ered 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 T￿0[￿1 * COSL les9 sllb8eque￿ Depreehtltsn *lld I￿ort19￿￿On I￿￿lation is provided oll tswl>k fiXc411￿5 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 red￿10& 15%. 25% etsj 33% Oll retsiag 4% 5%. I￿A 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 Ir￿alI￿ A provision for the in)pairnKJtt of trade debtors is ethblisb¢d there is obje￿1¥t evid¢￿¢ thst th¢ ¢harity not bcable to collect all amowAts th a￿OrdIn8 to the Ori￿nal￿nr￿ of the re¢eivthle& Cash eqolv#letsts Cash and ¢ash quivHJent8 compise ¢4sb on hfitxl gad call dq￿lty I￿1 othLY sbort.lam highly liquid in VRIUB. Trade credltors b￿4]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 p￿10d. kn dzfff settleft￿rt 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 n￿llth$ PaBe 16 Notu to the Flnan¢lal Slxtements for the Yevdr Ended 30 September 2025 FoY¢lgn ex¢bAnge ets liabllities denorni￿ted 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¢¢li6￿￿t is tieitkn piaJJned nvr lik¢ly to o¢cw (thexefor¢ forming Fund th6 objcctives of the ckntty. 15 re5tric*d to that area orpurpose. 3 lll¢ol￿t from dox*lloA8 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 b￿efi¢1￿rIe￿ 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 statrn￿its 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 D￿reCIation0r fixed 4,000 19,084 10 Audlton, r¢JJMw•llo• 21J25 2024 Audit of th¢ fiDswial 8tatuAts 4.000 Oth¢r to 9￿￿10r¥ 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 deb￿5 PrepaY￿￿ts 58,780 46,163 33,663 43.359 77,022 Page 20 Notes to th¢ Flnancial Statements for the Y￿r Ended 30 September 2025 15 Credtt•n: fallkng due vlt1￿ on¢ ye 21125 2024 B4llk loatL8 Trad¢ uethtors Olbcr tuation at41 social 8￿UrIty 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 fJD*tscial 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 s￿ten￿￿t 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$ (a￿￿b￿l1)w) Inve8tsttent incomB (anWb¢knv) Total I￿01￿¢ 75201 821.814 374.857 146.833 752,550 266.150 902 1,166.435 Exp¢ndIt￿e OTh: R&i8ing fijrtds laD&1￿c￿ 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¢tI￿tIeq for the Ye*r 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) s￿thy expEDS¢S S￿ry expenB¢s Transport costs VAT parti81 ¢x¢twitionTe5tri¢t¢d VAT par￿al exerytion (31.634) {863) (20,938) 11,742) 15,040) (4,1￿) (fi385 1.026,3 Pa￿oll knokkwirg The audit of the ¢barity$ accour Iwl and profe&4ioDal fct 1,167.828