REGISTERED COMPANY NUMBER: 03204507 (Engl4ryd and W4lesl REGISTERED CHARITY NUMiIER: 1057719 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 October 2023 for Plants For A Future ArxouDtan¢y C(koperative Unli 2A The Courtyard Craft Centre, Huntick Rd, Lyt¢heLL Minst¢r Poole Dorset BH166BA
Plants For A Future Contsnts of the Financial Statements for the Year Ended 31 October 2023 Page Report of the Trustees Independent Examiner's R¢port Statement of Fin¢1] Activities Balanee Sheet Notes to the Finllntial Sts¢ements 6 to 10 Dethiled Ststement of Financi Adivities
Plnts For A Future Report of the Trust¢&8 for the Ye&r Ended 31 October 2023 The Irusiees who gre also dirccrors of the eh&rity for the purposes of the Companies Act 2(K>6, pr&sent th¢ir report with the financial statements of Ihe charity for the ycar ended I l Qcinber 2023. The trus08 have adopted the pmvisions of Accounting and R¢p()rling by Charities.. Staiemcnt of Recommended Prdctice applicable lo charities prcparing thcir accollnts in accordance wilh the Financial Reporting Standard applicablc in ihe UK and Republic of Ireland (FR.% 102} leffectiv¢ l January 2019). OBJECTIVES AND ACTIVITILS Objectives and aims PRINCIPAL ACTIVITIES The principal dctivities of the company in the ye4r under review W.¢ those of The Objects of the Charitable Company IRegisieTed Number 10577191 ay.. to advance the education of the public by the promotion of ill aspecis of ¥¢ologi¢ally sustainable vegan-organic horticulture and agriculiuiE with an emphasis on Iree. shtub and other per¢nnial speci¢s- to undeitske res¢'¢h initi buch agricultUTe and horiiculture, and dissefflinate Ihe results of Such reseah. ACHIEVBMENT AND PTr.RFORMANCE CharitAble aetlvities & review of husincss In furihcrance of lis objecis and in accordance with its mcmoraodum and article5 of aSSilation, durirtg the above period the LufflpaJ]y continued 10 inipJDve, mainthin and make availabl¢ for public access Ihc plants infornlin databa5C origiThally developed by the found. of PFAF. Ken Fern. As well Js *waling foi. donations from users of Lhe databe, ]( al.80 compiled and publishcd scvei'al i0k$ bas¢d on information in the database, fvr Sale raibe funds io Lontinue to make the database available free of change for as long &% possible. PFAF 15 pleased to be able to moke small grants tts groups And individuals starting ncw projccis th&( comply with our definitign of a food foresi. Th¢ State of the Company's affAirs and the r¢sults for the year, both of whi¢h Ihe truscees considered satisfactoiy, are sei out in ihe atiaLhed aLLOUntS'. FINANCIAL REVIEW Reseryes policy As the company is a Ctwitabl¢ Ti'usl all pi'ofits are in faci inLreases in reserves. which are c41rri¢d forward 10 subsequent years, Lo fuTth¢i' the works an¢J Ubjects. of the Chdriiy. STRUCTURE, GOVERNANCE AND MANAGEMENT Coverning document The chai'ity is controlled by its governing document. a de¢d of trust, and constilutes a limited company, limiied by guarantee, as d¢fined by the Cnmpanies Act 2(X)6. REFERENCE AND ADMINISTRA TIVE DETAILS Register¢d Company lliimber 032(14567 (England and Walcsl Ke¥i$tered Charity number 1057719 Registered offiee 9 Prioi'y Pai'k Road Dawlish Devo r,x7 9LX Page I
Plants For A Future Report of th¢ Trustr¢s for thÈ Yewr End¢d 31 October 2023 Tmtste¢s Dr C Marsh TTUS*elSecretary G W Sobol Manag¢r P Harding Engineer E W D Sears Org8nic Growcr Company Secretary Di, C Marsh IndepeThd¥nt Kx8mlNer Martin Arthur FMAAT, FFA FIPA, FFfA, MIH. ACIB. Accountancy COprIatIve Unit 2A The courty11 Craft C¢ntre. Huntick lid, Lytehett Minster Poole Dors BH166BA Approved by Ord of the board of trustees on 2U November 2023 and signed ots its behalf by.. Dr C Marsh- Trusi¢¢ Page 2
ItePendent Examiner's Rert the Trustees of ants For A Future Independent examiner's report to the trustees of Pi*nts For A Future {'the Company,) I IEport to the charity Irusiees on my Cxawnination of th¢ a¢couNt5 Ot the Coinpany for Ihe year ended 31 October 2(r23. Responsibilities basi5 of report As the chari¢y's Irusic¢5 of thc Company land also ils directors for the pui'poses of company law) you are respon&ible for thc preparation ol" the accounts in accordance with the requirements ot the Cotnpanits Act 20001'ih¢ 2006 ALt'I. Having saiisfied rnyself that the accounts of the Company are not requiied 10 audiied und¢i' Part 16 (Trf th¢ 2006 A¢t and aiE eligible for indep¥ndEnt exatnsnation, I repoft Lll re5pecl of tny examination of your ¢hariiy's COunts as ¢arried out under.Se£iion 145 of the Charities Act 2011 I'il)e 2011 Aei'}. In carrying oul sny examination I have tollowed the Directions given by th¢ Chai'ity Commission under Section 145(S1 Ib} of th¢ 201 l Acl. Independent examiner's statement I havc cornpleied my examination. I contirfft that no mallers hav¢ come 10 my aitenlion in connrL(ion wilh the cxamination giving me cause to believe- accounting rccords not kepi in respect of ihe Company JS T¢qUiTed by.ge£tion 386 tkf the 2006 Act,. or thc accounL% do accord with thosc r¢cords', or the accounts do not comply with ihe accounting requirements of Scclion 396 of the 2006 Act other than any i'equircment that ihc accounLs give a truc and fair vicw which i.% not a matter con8idered &% pari of an ind¢p¢ndent ¢x3mination: or the acLounis hav¢ noi been prepured in accordance with (he methods and prineipltts of (he Statement of Recommended Praciiee for accounting and i¥purtiDg by chariiies (applicable w charities preparing their accounts in accurdance wilh ihe Fin¢incial R¢purLing Siandard appliLdble ill the UK and Republi¢ of Ireland (FRS 102)). I have no conce5 and have com¢ acrik%s no other Matr5 in connection with ihe examination io whi¢h atiention should be drawn in this report in order to erbable a propel. underslandin8 of the a¢¢ounts tu b¢ reached. Martin ATihur FMAAT. FFA. FtPA, FFfA, MIH, ACIE. Ac¢ouniancy Co-operativc Unli 2A Th¢ Courtyard Crdft Centre. Hun(i¢k Rd, Lytrhetc Min&t¢T Poole Dorsel BH166BA 20 November 2023 Page.I
Plants For A Futsre Statement of fiinanciAI Activities for the Y¢4r Ended 31 Oettsber 2023 31.10.23 Total rund8 31.10.22 Tothl funds UThresiricled t'und Restri¢i¢d fund Notes INCOME AND ENDOWMENTS FROM Donation5 and legacies 22,871 22,1 Charitable acVAtIeS Fix)d Forest Fund 1250 1250 1.250 Investment inGvme 758 758 77 Tolttl 25 EXPFNDITURE ON Charitable #Ctivities Generul Food Foresi Fund 27,443 4,$70 27,443 47 19,863 2,552 Totsi NET INCOMEI(EXPENDrruRE) {6,134) (6,134) 15,059 RECONCILIATION OF FUNDS Total funds brought forward 89,485 89,485 73.826 TOTAL FUNDS CARRIED FORWARD 83,351 89,485 The notes folin pari of these financial.statoments Page 4
P]8nts ForA Futhre BAlance Shcct 31 Ortobtr 2023 31,10.23 Totgl fund5 31.10.22 Total funds Unresiricied fund R¢5tricted rund Notes CURRENT ASSETS Lash at bank 83J17 83,817 90,511 CREDITORS AmounL8 falltng duB wiuiin one ye (466} (466) {1,026) NET CURRENT ASSETS 83 83 TOTAL ASSETS LLSS CURRENI, LIABILITIES 83,J51 83,351 89.485 r4ET ASSETS FUNDS Unrestricted t'uods 83 TOTALPUNDS The iliai'itable Loinpany is eniitled Iv exejllption from audii under SeclioD 477 of ihe Compartie5 Act 2006 foi. the yc&r ¢ndcd 31 October 2023. The meinber.% have noi requir¢d ihe company ro ohtain an audit of its financial slatemcnts for th¢ yca1' ded 31 Octobei. 2U23 in ac£ordanc¢ wilh S¥Glion 476 ofthe Compani¢s Act 2006. The INSte a¢knowle(Jge theii. rcsponsibilities for {al ¢n5uring that tlie Lharitable ¢onipany ke¢ps aocoLinting records that comply with 8ections 386 and .187 of the Companics Aci 2006 and pirparing financial statemenL% which give a ts'ue and tair view ofthe state of Irrairs ofihe eharitable Th)mpany at the ¢nd of each financial year #nd of Its surplus or d¢fi¢ii for cach finanLial ycar in accordance with ihe requirements, ol'sections 394 and 395 and ivhich vthcrwisc ¢omply with the requirements of ihe Companies Act 21106 relatin¥ to finaiicial 5tatement%, %() tai. as appliLable to the ¢horitablc compony. Ib} These financial 3tatements have been prLpaied in &¢cordantt with thc provisions applicable to charitable ci>mp4nies subjeei to the small Companies gie. The fillancial statcirents wei'c approved by thc Board ot. Ti'usltts and auihorised for i55ue on 20 NovembEr 2023 and were signed its behalf by.. C Mor3h- Trustcc The noteb fDrrn pai'l of Ih¢se finaftci 5(alen18 Pag¢ 5
Plants For A Future Notes lo the Financial Statements tor the Year Ended 31 Oetober 2023 ACCOUNTING POLICIES a515 01. preparinki the financial $tatwn¥nts I'he financial staMents, of the ¢hyTithble company, which is a publie knefit entiiy under FRS 102, have been prepared in accordance with the Charities SORP IFRS 102)'Accounting and Reporiing by Chariiies.. Statement of Recomtn¢nded PraLiice appliLabl¢ lu chai'iiies piEparing Ihcir 4Lcounts in accordance with (he Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effeciive l January 20191,. FinanLial Reporting Standard 102 The Financial Reportin¥ Sland'd applicable in the UK and Republic of Ireland, and the Cotnpanies Act 21J)6. The financial statefft¢nts have been prepared under the historical cosi collvcntion. Income All incotne is recognised in ihe Ststettlenl of F,inancial ALtivities once th¢ ¢hari¢y has eniitlemenr 10 the fuJ]db, it is probable ihar the incomg will be r¢c¢iv¢d and the amouni can be measured reliably. Expen(liturc Liabililics are rccognised as eXtnditUre as 800n a% there is a legal oi. con8iru¢tlVE obligation cotnmit(iThg the charily to that expcnditure, it is probable Ihat a transfer of Ccononiic I[Icf1tS will he iEquii'ed in 5ettleTnenl and the amuunt of the obligaiion can be meagured reliably. Expendiluit is accounted fnr (Jn an accruals basis and has b¢en ¢18ssili¢d under headings Ihat aggregate all eosi Telaied 10 the ¢oiegory. Where costs cannot bc directly attsibu¢¢d Pdrucular heading¥ they have been allaled ID activities on a basis coh%i.%teni with the usc of resour¢¢s. GratLiS offered subjeLt io condition¥ which have not be¢D tn¢l al the year end date are noted as a commitmeni but no¢ aru¢d as exndIture. Taxation The chariiy is exetnpt from corporation lax on il& charitahle aL(ivities. Fund accounting Unrcsiricted funds can uscd in accordance with the charitable objectives at the diseretion uf ilje truslees. Resiricted funds can i)nly be used for particular Teslricted purposes within the objeLls of Ihe charity. Restrictions arisc when specili¢d by Ihe donor or when fiinds al raiscd for particulai" JEStI'ictcd PUL'P0. Fur(her explanation of the nature and purposc of each fund is included in thc noies to the financial 5tatefflents. Research und development Expendiiure on rescaTch ond dev¢lopffjent is written off in the year in which il is incurred. DONATIONS AND LEGACIES 31.10.23 31.IlJ.22 Donations & Gen'al In¢ome 22071 36.747 Page 6 continued...
Plants For A Future Nolu to the FiD4nrial Statements- contlllued for the Year Ei nded 31 October 2023 INVESTMENT INCOME 31.10.23 71.10.22 Deposii account inieresi 758 77 INCOME FROM CHARITABLE ACTIVITI 31.10.23 Food Forest Fund 31.10.22 Total activities Match Fundin Grants reccived. included in the above. are as tollows.. 31.10.23 31.10.22 Food FoLt%t Fund maich fundin8 1.250 CHARITABLE ACTtVlTIES COSTS Grant runding of activilies Support costs (see no 61 Dii'eci Costs Tuials General Food Forest Fund 504 26,939 27,443 504 SUPPORT COSTS It)fortnation t¢chnology Governance Totals Genei'al 26A73 26,939 TRUSTFES, RLMUNERATION AND LIENEFITS There Tho trustees, remunei'ation or i)ther benefits for Ihe year ended 31 October 2023 noi. for the year ended 31 October 2022. Trustees, expenses 31.11123 31.10.22 TnJ$t¢¢5' #xpenses 152 274 Pa&ie 7 continued...
Hants For A Future Notes to the Finaneial Ststsments. continued for the Year Buded 31 Octol)er 21123 COMPARATIVES FOR THE STATEMENT OTr FINANCIAL ACTIVIIIES Unrestricted fund ReStricd fuiid Total funds INCOME AND ENDOWMENTS FROM Donaiions and legacies 36.747 Charilable 4ctivities Fo(Nl Foresi Fund 1,250 1,250 Jnveslment incoine 77 77 To¢a] 38,074 EXPENDrruRE ON Charitable activities Generdl Fo(Kl Foresr Fund 19,863 2,552 19,863 2,552 Total 22,415 22.415 NET INCOME 15.659 15.659 RECONCILIATION OF FUNDS Total funds broughi forwai 73,826 73,826 TOTAL FUNDS CARRIED FORWARD 89.485 CREDITORS: AMOUNTS FALLDIG DUE THIN ONE YEAR 31.10.23 31.10.22 ad¢ ¢rediLuTS Aciountancy 560 466 466 1,026 io. MOVEf*lENT JN FUNDS Net movement in funds At 1.11.22 At 31.10.23 Unrestricted fuDds G¥neial furKI 89,485 16.134) 83JSI TOTAL FUNDS 89,485 6,134) Page 8 conlinued...
Plants For A Futsre No¢¢s to the Financial Statements . contlnued for the YtaT Ended 31 October 2023 MOVEMENT IN FUNDS- continued Nel movement in fUls, included in the above are as follows.. Incoming resoutces Resources expended Movemcnt in funds Unrestricted fund5 General fund 25J79 1.12,013) 16.134) TOTAL FUNDS 32 0131 Comp*Tative8 for movemen¢ in funds Net At rnovernent ith funds At 31.10.22 Unrestricted funds General lund 15,659 89.485 TOTAL FUNDS 15,659 89.485 Comparative nel muvem¢nt in funds, ineluded in lh¢ alx)ve are as follows.. Ineoming resources Resource6 expended Movement in ftjnds Unre5tricied fund$ General fund (22.413) 15,659 TOTAL FUNDS 22.415) 15,659 A eurrcni year 12 rnonih8 and Pl'ior year 12 months combined position is as follows.. Net movement in funds At Ai .31.10.23 Unrestricted funds General fund 9.525 TOTAL FUNDS 73,82() Page 9 continued...
Plants For A Future Notes to the Financial Statements- ¢QDtinued for the Year Ended 31 October 2023 io. MOVEMENT IN FUNDS- continued A curren( year 12 months and prior year 12 months combined net fflovetnent in funds. Includ in the above as follows: Incoming Irsources Resources xpended Movement in funds UDrfstricted funds General fund 63,953 (54,428) 9525 TOTAL FUNDS 54,428) 9,525 ii. OTHER FINANCIAL COMMITMENTS MEMBERS The members. who are alho the irusteddircctors of thc Company, have guaranleed io ontribute up to £10 each in the event of the company being wound up whilst they w'e membeis, or within onc ycar ot ceasing to b¢ a mcmber. 11 RELATED PARTY DISCLOSURES There were no related party Irans&ctions for tho ycar ended 31 (r 2023. Pag¢ 10
Hants For A Future Detailed Sttttement of Fin4ncial Activiti&$ for the Year Ended 31 October 2023 31.10.23 31.10.22 INCOME AND ENDOWMFNTS Donations And leg8cieB DrJnaiion8 & Gen¢ral Income 21871 Investment Ineomt Dcposit aCCQUlll interest 758 77 Choritable aetivities Maich Funding 2,250 1.250 Total incomlng resources 25079 EXPENDITURE Charitable aelivities Trustees, eXnSeS Advertising General Adffjinistration Charges Food Forest Fund Grani 152 274 287 4570 639 2J52 5,074 3,465 Sllpport fosts Informalion technolo Websil¢ & Database Dewelopment Sundries 2598 875 18,241 237 26A73 18,478 Governance costs Accuunlan¢y and legdl fees 472 Total resources eXnded 32.013 22.415 Net {expendithre)fincome {6,1341 This page does not forni part of the staiutory financial statcmcnts Pagell