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2025-03-31-accounts

COMPANY NUMBER: 3346853 CHARITY NUMBER: 1065510

THE SAINSBURY LABORATORY (a company limited by guarantee) TRUSTEES’ ANNUAL REPORT AND ACCOUNTS

YEAR ENDED 31 MARCH 2025

THE SAINSBURY LABORATORY LEGAL AND ADMINISTRATIVE DETAILS YEAR ENDED 31 MARCH 2025

SECRETARY

D Feather

COMPANY NUMBER CHARITY NUMBER

3346853 1065510

PRINCIPAL ADDRESS AND REGISTERED OFFICE

John Innes Centre Norwich Research Park Norwich NR4 7UH

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THE SAINSBURY LABORATORY TRUSTEES’ ADMINISTRATIVE REPORT YEAR ENDED 31 MARCH 2025

The Trustees present their annual Administrative Report for the year ended 31 March 2025.

LEGAL AND ADMINISTRATIVE DETAILS

Overview and Charitable Status

The Sainsbury Laboratory (TSL) is an independent institute carrying out research in plant and microbial sciences and the interactions of plants with microbes and viruses. The institute has a commitment to translate these discoveries into crop disease control solutions.

The company is a registered charity (No 1065510) and a company limited by guarantee (No 3346853) under Memorandum and Articles dated 28[th] February 2018.

On the 1[st] September 2018 Professor Nick Talbot was appointed to the role of Executive Director of TSL with responsibility for day to day management as well as maintaining scientific excellence and ensuring long-term financial sustainability.

The Sainsbury Laboratory (TSL) has close links with other charities: The Gatsby Charitable Foundation (Gatsby), John Innes Centre (JIC), John Innes Foundation (JIF) and University of East Anglia (UEA). TSL staff hold joint employment contracts with UEA and contribute to joint programmes of teaching and research.

The links with scientific partners, both within the UK and beyond, are actively encouraged and expanded in order to maximise scientific input and mutually-beneficial collaboration. This is an on-going policy of the Laboratory.

Members

The members of the company are, UEA, BBSRC and Gatsby (corporate members) together with the Chair of the Board. The liability of the members is limited to a sum not exceeding £1.

Under the terms of the Articles UEA can appoint up to six Trustee Directors. Up to five Independent Trustee Directors can be appointed by the Board of Directors.

Trustees

The Trustees are Directors for the purposes of company law and are responsible for the overall direction, supervision and accountability of The Sainsbury Laboratory.

Trustees who served during the year and up to the date of signing these financial statements were as follows:

Professor M Searcey (nominated by UEA, resigned 31 March 2025) Professor R Field (nominated by UEA, appointed 1 April 2025) Professor N Gow FRS (independent Trustee) Mr P Hesketh (independent Trustee) Dr Appolinaire Djikeng (Chair of Board) Dr A Collis (nominated by BBSRC)

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THE SAINSBURY LABORATORY TRUSTEES’ ADMINISTRATIVE REPORT (CONTINUED) YEAR ENDED 31 MARCH 2025

The Board of Trustees/ Directors is responsible in conjunction with the Executive Director for developing and reviewing the long term science vision of TSL as well as ensuring the long term financial sustainability and success.

Recruitment, Induction and Training of Trustees

Trustees are appointed on the basis of the expertise they can contribute to fulfilling the charitable objectives of the Laboratory. This is evidenced by the senior roles held by Trustees in partnering organisation and other research establishments. On appointment, Trustees are provided with policy and other induction documentation which provides details of the goals and objectives of the Laboratory. Guidance is provided to Trustees in fulfilling their role by the Chair of Trustees and the Company Secretary.

TSL Scientific Advisory Board

Under the Articles, the Executive Director and Trustees established a Science Advisory Board (“SAB”) to advise the charity and review the charity’s science programme together with providing assurance to the Members on the scientific quality of the research. The SAB reports to the Executive Director and meets twice a year.

The following individuals served on the SAB in the year.

Professor N Gow FRS Professor Steven Spoel Professor Blake Meyers Professor Doryen Bubeck Professor Keiko Sugimoto

The Charity Code of Governance

We take our governance responsibilities seriously and we aim to have a governance framework that is fit for purpose, compliant and efficient.

In 2017 the new Charity Code of Governance was launched, with a recommendation that charities review their level of application and to explain any aspects of the code they were not applying.

Our review found we apply the code with a few exceptions, and are satisfied that our governance framework is robust and fit for purpose.

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THE SAINSBURY LABORATORY TRUSTEES’ ANNUAL AND STRATEGIC REPORT (CONTINUED) YEAR ENDED 31 MARCH 2025

Other Relevant Organisations

The following organisations act as Bankers and Auditor for The Sainsbury Laboratory:

BANKERS

Barclays Bank plc 5-7 Red Lion Street Norwich NR1 3QH

AUDITOR

Crowe U.K. LLP 55 Ludgate Hill London EC4M 7JW

The Trustees are responsible for preparing the Strategic Report, the Trustees’ Report and the financial statements in accordance with applicable law and regulations.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Board of Trustees and Directors meets at least once a year in order to deal specifically with issues of governance and compliance.

The Board has established sub-committees to assist in exercising its company and charity stewardship responsibilities.

The Sainsbury Laboratory has a 100% owned subsidiary Plant Science Innovations Ltd, a 33% interest in an associate company Plant Bioscience Ltd and a 25% interest in NBI Partnership Limited which supplies support and administrative services to TSL and three other research institutes.

Risk Management

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to manage exposure to those risks. A risk register is maintained and formally reviewed annually by the Audit Committee and then the Trustees.

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THE SAINSBURY LABORATORY TRUSTEES’ ANNUAL AND STRATEGIC REPORT (CONTINUED) YEAR ENDED 31 MARCH 2025

Individual risks are identified, and weighted according to likelihood and impact. Any mitigating factors are noted, and a status assigned to allow identification of actions as necessary.

The Gatsby Charitable Foundation has confirmed continued financial support for the period to 2029, subject to periodic external review, which has significantly reduced the potential risk to the current level of scientific activity. Nevertheless, any future lessening of external funding would pose a risk and the strategy in place for dealing with this eventuality is contained within the risk register.

The Trustees have identified the following principal risks together with the steps to mitigate the impact:

  1. Increasing costs of the new building programme. Mitigation: Engagement with stakeholders and donors, fund raising

  2. High energy costs, inflation and economic uncertainty. Mitigation: Regular review of business plan, specialist support on energy procurement

  3. Failure to recruit world-class replacements following resignation of key scientists with worldwide reputations – potential loss of expertise in key strategic areas. Mitigation: Board of Trustees oversees future science strategy and oversees succession planning for outgoing scientists

  4. Failure to address and respond effectively to public concern over scientific issues (e.g. GM crops) and failure to manage negative consequences of damaging media coverage of Laboratory’s activities. Mitigation: engagement in public debate to identify issues of concern and develop relevant policy and position statements

  5. Escape of licensed plant pathogens Mitigation: containment is always within secure facility under licence and regular inspection by FERA.

  6. UK immigration restrictions on eligibility of EU and non-EU scientists to enter/work in UK Mitigation: maintenance of A-rate employer sponsor status.

  7. Scientific misconduct by current or previous members of staff – any practice or conduct that deviates from professional and ethical standards

  8. Mitigation: adherence with TSL policy on scientific misconduct. Mandatory attendance by all scientific staff on research and integrity and publishing ethics course within first year of employment.

.

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THE SAINSBURY LABORATORY TRUSTEES’ ANNUAL AND STRATEGIC REPORT (CONTINUED) YEAR ENDED 31 MARCH 2025

Employees

During the year the company has continued to provide employees with relevant information, and has sought their views on matters of common concern through their representatives and through line managers. Priority is given to ensuring that employees are aware of all significant matters affecting the company’s position and any significant organisational changes. The company is aware of its statutory duty to support the employment of disabled persons where possible, both in recruitment and by retention of employees who become disabled whilst in the employment of the company, as well as generally through training and career development. The Laboratory is committed to equal opportunity of employment. An employee agreement exists between the Laboratory and the University of East Anglia to ensure terms and conditions of employment are consistent and subject to regular review.

SAINSBURY LABORATORY OBJECTIVE

The mission of the Sainsbury Laboratory is to make fundamental discoveries in plant and microbial science, with an emphasis on the interactions between plants and associated microbes and viruses. This mission is pursued for the benefit of society by bringing scientific discoveries to bear on important crop diseases at a time of worsening global food shortages.

This is achieved by undertaking scientific research, training post-doctoral scientists and disseminating research discoveries, the results of which are made publicly available by publication in scientific journals and via our website at www.tsl.ac.uk .

PRINCIPAL ACTIVITY

The principal activity of the Laboratory is plant and plant disease research and the associated training of postdoctoral scientists, with the aim of finding out how fungi, bacteria, viruses and other pests cause disease and exploring the means by which plants protect themselves against these pathogens.

Education and research training is provided in the subject areas of the research outlined above. The Laboratory appoints outstanding young scientists and provides them with strong technical, administrative and financial support, excellent core facilities and a stimulating research and social environment.

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THE SAINSBURY LABORATORY TRUSTEES’ ANNUAL AND STRATEGIC REPORT (CONTINUED) YEAR ENDED 31 MARCH 2025

Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the Trustees who are also the Directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards) and applicable law.

Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The following statements have been affirmed by each of the Trustees of the charitable company:

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THE SAINSBURY LABORATORY TRUSTEES’ ANNUAL AND STRATEGIC REPORT (CONTINUED) YEAR ENDED 31 MARCH 2025

STRATEGIC REPORT

ACHIEVEMENTS, PERFORMANCE AND FUTURE PLANS

Public Benefit Reporting

The Trustees confirm that they have complied with their duty contained in section 4 of the Charities Act 2011 to have due regard to the guidance issued by the Charity Commission on Public Benefit. Public benefit is achieved through advancement of education and research as outlined in the principal activities on page 7.

Achievements and performance in 2024 – 2025

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THE SAINSBURY LABORATORY TRUSTEES’ ANNUAL AND STRATEGIC REPORT (CONTINUED) YEAR ENDED 31 MARCH 2025

Future plans

Further information about the Laboratory and all our research programmes can be found on the TSL website at www.tsl.ac.uk

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THE SAINSBURY LABORATORY TRUSTEES’ ANNUAL AND STRATEGIC REPORT (CONTINUED) YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW

Gatsby have confirmed their commitment to funding for the period 2025/26 through to 2028/29.

The Laboratory had no fundraising activities requiring disclosure under S162A of the Charities Act 2011.

JIF owns the land and buildings, which house the SL. The SL has a rent-free lease on the main laboratory facilities for so long as Gatsby continues to support SL research. The Laboratory shares the site and many research facilities, equipment and support services with JIC, a BBSRC supported research institute.

The assets of the SL are held exclusively for undertaking the charity’s principal activity above. There are sufficient assets to support the scientific plans into the foreseeable future. Other significant sources of funding are the Biotechnology and Biological Sciences Research Council of the UK Government (BBSRC) and the European Commission.

Plant Bioscience Limited (PBL) is jointly owned by the SL, JIC and BBSRC. The company was created by JIC and Gatsby to maximise public benefit from the output of their research investment by making their technologies available in the market place for appropriate applications.

Results for the Year

The results for the year are detailed in the financial statements. The consolidated surplus for the year was £1,897,719 (2024: £2,470,488). The surplus in the year reflects the surplus in restricted funds of £561,006 (2024: £205,191) and a surplus on unrestricted funds of £1,336,713 (2024:£2,265,297). The surplus on restricted funds is detailed in note 15. The general reserve has increased due to a number of factors including high levels of interest income on cash deposits. A loss of £113,000 (2024: £69,453) has been recognised in respect of the associate company Plant Biosciences Limited.

Reserves Policy

At 31 March 2025, the Laboratory had funds totalling £14,812,875 of which £3,384,935 are restricted funds, and £11,427,940 are unrestricted.

Restricted funds represent the remaining balance of grants that TSL has received for scientific research projects where funding has been provided under specified conditions.

Trustees maintain sufficient unrestricted reserves to ensure the stability and sustainability of the Laboratory. To achieve this Trustees maintain sufficient general reserves to:

To the extent that unrestricted reserves exceed amounts set aside to ensure the ongoing operations of the Laboratory then Trustees consider designating reserves for the future long-term sustainability of TSL beyond 2029 when Gatsby income is no longer secured. The assessment and designation of amounts in this manner is done in conjunction with donors. At year end such reserves amounted to £5,400,000 (see ‘TSL Forever’ fund below).

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THE SAINSBURY LABORATORY TRUSTEES’ ANNUAL AND STRATEGIC REPORT (CONTINUED) YEAR ENDED 31 MARCH 2025

Where remaining general reserves exceed amounts set aside to ensure the stability and future sustainability of the Laboratory then Trustees evaluate future research programme opportunities to further support the Charity’s scientific and charitable objectives. At year end TSL had surplus general reserves of £412,920 against which Trustees are considering proposals for future research as well as the expansion of existing programmes.

TSL Forever

As at March 2025 £5,400,000 (2024: £3,200,000) has been designated in a ‘TSL Forever’ fund. The objective for this fund is to provide for the future long-term sustainability of TSL beyond 2029 when Gatsby income is no longer secured. Expenditure from this fund is not expected before this date. As noted above the general reserve still has a surplus over the balance deemed necessary and therefore the trustees have taken the opportunity to designate an additional amount to the “TSL Forever” fund for this year.

Investment Policy

TSL has undertaken a range of investments aimed at supporting a long-term financial strategy to ensure the future sustainability of the charity. These investments include:

Risk Management

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to manage exposure to the major risks. The most significant risk relates to the continued future funding position of the Laboratory.

Going Concern

The charity’s activities, together with the factors likely to affect its future development and performance, are set out in the ‘Achievements, Performance and Future Plans’ and ‘Risk Management’ sections. The financial position of the charity is set out in the ‘Financial Review’ above. No material uncertainties that may cast significant doubt about the ability of the charity to continue as a going concern have been identified by the Trustees and therefore in their opinion it is appropriate to prepare the financial statements on a going concern basis.

This annual report of the Trustees, under the Charities Act 2011 and the Companies Act 2006 was approved by the Board of Trustees on 4th November 2025, including approving in their capacity as company directors the Strategic Report contained therein and is signed as authorised on its behalf by:

Dr Appolinaire Djikeng Trustee

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Independent Auditor’s Report to the Members of The Sainsbury Laboratory

Opinion

We have audited the financial statements of The Sainsbury Laboratory (‘the charitable company’) and its subsidiaries (‘the group’) for the year ended 31 March 2025 which comprise the Consolidated Statement of Financial Activities, the Consolidated and Company Balance Sheets, the Consolidated Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's or the group’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit

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Matters on which we are required to report by exception

In light of the knowledge and understanding of the group and charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 7, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company and group operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006, the Charities Act 2011, together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charitable company’s and the group’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company and the group for fraud. The laws and regulations we considered in this context for the UK operations were General Data Protection Regulation (GDPR), taxation legislation, and employment legislation.

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Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of grant income, and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management, and the Audit Committee about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed noncompliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect noncompliance with all laws and regulations.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Simon Hughes Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor

London

11 November 2025

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THE SAINSBURY LABORATORY CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2025

Notes
Income and endowments from
Charitable activities
Grants receivable from trusts and
other bodies
2
Other income
Investments
Investment income

Other income
Loss from associates
9
Total income
Expenditure on
Charitable activities
Research and training
Tax
3
20
Total expenditure
Net gains on investments
9
Net income
Transfers between funds
15,16
Net movement in funds
Funds brought forward at 1 April
2024
Funds carried forward at 31
March 2025
15,16
Unrestricted
Funds
£
5,569,999
1,740,371
404,594
(113,000)
7,601,964
6,912,319
-
6,912,319
42,908
732,553
604,160
1,336,713
10,091,227
11,427,940
Restricted
Funds
£
6,578,460
-
-
-
6,578,460
5,413,294
-
5,413,294
-
1,165,166
(604,160)
561,006
2,823,929
3,384,935
2025
Total
Funds
£
12,148,459
1,740,371
404,594
(113,000)
14,180,424
12,325,613
-
12,325,613
42,908
1,897,719
-
1,897,719
12,915,156
14,812,875
2024
Total
Funds
£
10,354,649
2,055,811
376,769
(69,453)
12,717,776
10,386,668
-
10,386,668
139,380
2,470,488
-
2,470,488
10,444,668
12,915,156

All of the charitable company’s operations are represented by continuing activities.

There are no recognised gains and losses other than those shown above.

The notes on pages 20 to 34 form part of these financial statements.

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THE SAINSBURY LABORATORY

(COMPANY NUMBER 3346853)

CONSOLIDATED BALANCE SHEET

AS AT 31 MARCH 2025

Notes 2025 2024
£ £ £ £
FIXED ASSETS
Tangible fixed assets Tangible fixed assets 7 1,988,554 1,443,692
Intangible Fixed Assets 8 20,405 31,535
Investment in associates 9 1,440,815 1,553,815
Investments – Programmes Investments – Programmes 9 19,166 19,166
Investments - Equity Investments - Equity 9 646,080 41,920
Investments – Wealth Fund Investments – Wealth Fund 9 1,573,268 1,530,360
5,688,288 4,620,488
CURRENT ASSETS
Debtors 11 2,767,120 4,099,153
Cash at bank 10 8,681,796 6,559,821
11,448,916 10,658,974
CREDITORS:amounts falling amounts falling
due within one year 12 (2,174,329) (2,364,306)
NET CURRENT ASSETS 9,274,587 8,294,668
CREDITORS: amounts falling CREDITORS: amounts falling
due in more than I year 13 (150,000) -
NET ASSETS 14,812,875 12,915,156
FUNDS
Restricted 16 3,384,935 2,823,929
Unrestricted- fixed assets fund - fixed assets fund 15 4,115,020 3,090,128
- designated fund 15 5,400,000 3,200,000
- general fund 15 1,912,920 3,801,099
11,427,940 10,091,227
14 14,812,875 12,915,156

These financial statements were approved by the Trustees and authorised for issue on 4th November 2025 and signed on their behalf by:

The notes on pages 20 to 34 form part of these financial statements.

Dr Appolinaire Djikeng Trustee

17

THE SAINSBURY LABORATORY

(COMPANY NUMBER 3346853)

BALANCE SHEET

AS AT 31 MARCH 2025

Notes 2025 2024
£ £ £ £
FIXED ASSETS
Tangible fixed assets 7 1,988,554 1,443,692
Intangible Fixed Assets 8 20,405 31,535
Investments – Programmes 9 19,166 19,166
Investments - Equity 9 604,160 -
Investments – Wealth Fund 9 1,573,268 1,530,360
4,205,553 3,024,753
CURRENT ASSETS
Debtors 11 2,767,638 4,105,601 4,105,601
Cash at bank 10 8,675,657 6,547,752 6,547,752
11,443,295 10,653,353
CREDITORS:amounts falling
due within one year 12 (2,174,329) (2,364,306) (2,364,306)
NET CURRENT ASSETS 9,268,966 8,289,047
CREDITORS: amounts falling
due in more than I year 13 (150,000) -
NET ASSETS 13,324,519 11,313,800
FUNDS
Restricted 16 3,384,935 2,823,929
Unrestricted- fixed assets fund 15 2,632,285 1,494,393 1,494,393
- designated fund 15 5,400,000 3,200,000 3,200,000
- general fund 15 1,907,299 3,795,478 3,795,478
9,939,584 8,489,871
14 13,324,519 11,313,800

The net result for the financial year dealt with in the financial statements of the parent charity was a gain of £2,010,719 (2024 gain: £2,539,942).

These financial statements were approved by the Trustees and authorised for issue on 4th November 2025 and signed on their behalf by:

Dr Appolinaire Djikeng Trustee

The notes on pages 20 to 34 form part of these financial statements.

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THE SAINSBURY LABORATORY CONSOLIDATED STATEMENT OF CASHFLOWS YEAR ENDED 31 MARCH 2025

Cash flow from operating activities
Net cash provided by operating activities
Cash flows from investing activities
Interest received
Purchase of Investments
Purchase of property, plant and equipment
Net cash (used)/provided from investing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the period
Cash and cash equivalents at the end of the period
Reconciliation of cash flows from operating activities
Net income for the period
Net deficit from associates
Depreciation charges
Interest received
Change in investments
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash provided by operating activities
Analysis of cash and cash equivalents
Cash at bank and in hand
2025
£
8,681,796
2025
£
3,284,635
404,594
(604,160)
(963,094)
2024
£
975,118
376,769
-
(253,129)
123,640
1,098,758
5,461,063
(1,162,660)
2,121,975
6,559,821
8,681,796 6,559,821
2,470,488
69,453
336,374
(376,769)
(139,380)
(2,272,458)
887,410
975,118
1,897,719
113,000
429,362
(404,594)
(42,908)
1,332,033
(39,977)
3,284,635
2024
£
6,559,821
Change
in year
£
2,121,975

The notes on pages 20 to 34 form part of these financial statements.

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THE SAINSBURY LABORATORY NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2025

COMPANY INFORMATION

The charity (number 1065510) is a private limited company, limited by guarantee (registered company number 3346853), which is incorporated and domiciled in the UK and is a public benefit entity. The address of the registered office is John Innes Centre, Colney Lane, Norwich.

1. ACCOUNTING POLICIES

a) Accounting Convention

The accounts have been prepared under the historical cost convention and in accordance with applicable accounting standards.

b) Basis of Accounting

The accounts have been prepared in accordance with the Charities SORP (FRS102) applicable to charities preparing their accounts in accordance with FRS102 the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated.

A separate income and expenditure account has not been presented for The Sainsbury Laboratory as this is exempted by Section 408 of the Companies Act 2006. The gain after tax in the financial statements of the parent company was £2,010,719 (2024: gain of £2,539,942).

c) Consolidation

The financial statements of The Sainsbury Laboratory and its subsidiary company (Plant Science Innovations Limited – Company No. 3038051) are consolidated, on a line-by-line basis, to produce the Group financial statements. The consolidated entity is referred to as ‘the Group’.

The financial statements of all group undertakings and associates are made up to 31 March 2025.

The charity has taken advantage of the exemptions in FRS 102 from the requirements to present a charity only Cash Flow Statement and certain disclosures about the charity’s financial instruments.

d)

Income

Income represents grants receivable in the year from outside granting bodies, investment income and other miscellaneous income. Income received in advance of expenditure is recognised when TSL is entitled to receive funds except where it specifically relates to a future period. Income on grants received on reimbursements of costs is accrued up to the value of eligible costs incurred

Included in other charitable income is income from Plant Bioscience Limited (PBL) generated under licence agreements from technologies developed within TSL.

e) Restricted Funds

Research at the Laboratory is partly funded by grants on a project by project basis. All grants for specific projects have therefore been shown as restricted funds. Individual grants have not been segregated because of the large number of projects involved.

20

THE SAINSBURY LABORATORY NOTES TO THE ACCOUNTS (Continued) YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES (CONTINUED)

f) Designated Funds

The fixed asset fund represents the net book values of fixed assets and programme related investments funded by unrestricted monies held as at the year-end.

The ‘TSL Forever’ fund is to provide for the future long-term sustainability of TSL beyond 2029, when Gatsby income is no longer secured. Expenditure from this fund is not expected before this date.

g) General Funds

General Funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

h) Resources Expended

Expenditure is recognised when a liability is incurred. Charitable expenditure represents the full cost of research and training performed. It includes the cost of direct staff, consumable materials and other indirect costs. Where expenditure is attributable to more than one category of expenditure it is included on the basis of use. Grants payable are charged to the Statement of Financial Activities on an accruals basis.

Governance costs represent the necessary compliance with statutory and constitutional requirements.

i) Fixed Assets

Fixed assets costing in excess of £10,000 are capitalised. Depreciation is provided to write off the cost less estimated residual value of the tangible fixed assets by equal instalments over their estimated useful economic lives as follows:

Land and Buildings Lifetime of lease straight line Computer and office equipment 3- 5 years straight line Scientific equipment 5 -10 years straight line

j) Investments

Investments are stated at cost less any provision for impairment.

Programme related investments such as investments in plant growth facilities are amortised over the useful life of the facilities.

Equity investments, not accounted for as Associate companies, are included in the financial statements at original cost less any adjustment for impairment in value at the balance sheet date.

Associate companies are accounted for using the equity method of accounting. The carrying value of the investment is adjusted through the Statement of Financial Activities to reflect charity’s share of the associate’s results.

k) Intangible Fixed Assets

Computer software development costs are recognised as intangible fixed assets at cost less amortisation. Amortisation is provided to write off the cost less estimated residual value of the intangible fixed assets by equal instalments over their estimated useful economic life of 5 years.

21

THE SAINSBURY LABORATORY NOTES TO THE ACCOUNTS (Continued)

YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES (CONTINUED)

l) Foreign Currency Translation

Foreign currency gains and losses are taken to the Statement of Financial Activities as incurred. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date.

The functional currency of The Sainsbury Laboratory and its subsidiary is considered to be in pounds sterling because that is the currency of the primary economic environment in which the charity/group operates. The consolidated financial statements are also presented in pounds sterling.

m) Pension Costs

The charity makes contributions to The University Superannuation Scheme (USS) on behalf of its employees which are members of the scheme. Pension payments are charged to the Statement of Financial Activities in the year in which they are incurred.

n) Critical accounting judgements and key sources of estimation uncertainty.

In the application of the charity’s accounting policies, which are described in note 1, Trustees are required to make judgements, estimates, assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects the current and future periods.

In the view of the Trustees, no assumptions concerning the future or estimation uncertainty affecting assets and liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year.

o) Financial instruments

The Sainsbury Laboratory has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost using the effective interest method. Financial assets held at amortised cost comprise cash and bank and in hand, together with trade and other debtors. Financial liabilities held at amortised cost comprise trade and other creditors.

The Wealth Fund is held at fair value at the Balance Sheet date, with gains and losses being recognised within income and expenditure. Investments in subsidiary undertakings are held at cost less impairment.

p) Going Concern

Due to the commitment from Gatsby to continue to fund TSL, subject to periodic review, and the level of reserves held by the charity The Trustees consider it appropriate for these financial statements to be prepared on a going concern basis, which assumes that the company will continue to operate for the foreseeable future.

22

THE SAINSBURY LABORATORY NOTES TO THE ACCOUNTS (Continued) YEAR ENDED 31 MARCH 2025

2. ANALYSIS OF GRANTS RECEIVED

BBSRC
European Union
Foundations / Trusts
Other grants
2025
£
1,746,600
27,224
8,610,450
1,764,185
12,148,459
2024
£
2,091,466
23,952
6,994,919
1,244,312
10,354,649

BBSRC grants are stated less salaries of University of East Anglia employees.

3. ANALYSIS OF RESOURCES EXPENDED

a) ANALYSIS OF CHARITABLE EXPENDITURE

Direct Science costs
Support costs
Research and training
NALYSIS OF SUPPORT COSTS
Management
Finance
IT
HR
Governance costs (Note 4)
Other
2025
£
10,650,059
1,675,554
12,325,613
2025
£
380,466
137,603
239,413
208,081
190,671
519,320
2024
£
8,485,624
1,901,044
10,386,668
2024
£
787,146
119,468
224,441
192,800
127,046
450,143
1,901,044
2024
£
8,485,624
1,901,044
10,386,668
2024
£
787,146
119,468
224,441
192,800
127,046
450,143
1,901,044
1,675,554 1,901,044

b) ANALYSIS OF SUPPORT COSTS

The basis of allocation is that of headcount, and percentage of time spent in each support department.

4. GOVERNANCE COSTS

SAB expenses
Audit fees
2025
£
170,871
19,800
190,671
2024
£
108,546
18,500
127,046

SAB expenses include honoraria paid to SAB members together with costs associated with SAB meetings. Tax compliance fees paid to the Auditors were £2,300 (2024: £3,000)

23

THE SAINSBURY LABORATORY NOTES TO THE ACCOUNTS (Continued) YEAR ENDED 31 MARCH 2025

5. REMUNERATION OF THE TRUSTEES

Appolinaire Djikeng received £12,000 (2024: £6,000) and Neil Gow received £19,500 (2024: £7,500) remuneration as Directors of Plant Science Innovations Ltd. None of the other Trustees received remuneration from the charity.

Travel expenses of £Nil (2024: £Nil) were reimbursed in 2025 to Trustees.

6. STAFF NUMBERS AND COSTS

The average number of persons employed by the Laboratory during the year, analysed by category, was as follows:

Office, management and services
Scientific
The aggregate payroll costs of these persons were as follows:
Wages and salaries
Social security costs
Other pension costs
Payroll costs include one redundancy payment for £15,970.
The number of staff with emoluments greater than £60,000 was:
£60,001 - £70,000
£70,001 - £80,000
£80,001 - £90,000
£80,001 - £90,000
£90,001 - £100,000
£200,001 - £210,000
£210,001 - £220,000
£220,001 - £230,000
£230,001 - £240,000
£240,001 - £250,000
£250,001 - £260,000
2025
No.
13
72
85
2025
£
4,717,107
519,953
468,814
5,705,874
2025
No.
1
4
1
-
1
-
-
2
1
-
1
2024
No.
13
69
82
2024
£
4,195,676
450,283
572,695
_5,218,654 _
2024
No.
2
3
1
-
-
1
1
-
1
1
-

24

THE SAINSBURY LABORATORY NOTES TO THE ACCOUNTS (Continued) YEAR ENDED 31 MARCH 2025

6. STAFF NUMBERS AND COSTS (CONTINUED)

The number of staff with emoluments greater than £60,000 who were also members of the USS Defined Benefit Pension Scheme was 11 (2024: 10).

The total employee benefits of the key management personnel of the charity were £1,291,639 (2024: £1,247,918).

7.
TANGIBLE FIXED ASSETS
Cost
Brought forward 1 April 2024
Additions
Disposals
Carried forward at 31 March 2025
Depreciation
Brought forward at 1 April 2024
Charge for the year
Disposals
Carried forward 31 March 2025
Net book value at 31 March 2025
Net book value at 31 March 2024
8.
INTANGIBLE FIXED ASSETS
Cost
Brought forward 1 April 2024
Additions
Disposals
Carried forward at 31 March 2025
Depreciation
Brought forward at 1 April 2024
Charge for the year
Disposals
Carried forward 31 March 2025
Net book value at 31 March 2025
Net book value at 31 March 2024
Group and Company
Land &
Buildings
Equipment
Total
£
£
£
982,563
-
5,676,907
963,094
6,659,470
963,094
-
(112,587)
(112,587)
982,563
6,527,414
7,509,977
735,268
4,813
4,480,510
413,419
5,215,778
418,232
-
(112,587)
(112,587)
740,081
4,781,342
5,521,423
242,482
1,746,072
1,988,554
247,295
1,196,397
1,443,692
Group and
Company
Total
£
55,651
-
-
55,651
24,116
11,130
-
35,246
20,405
31,535
Group and Company
Land &
Buildings
Equipment
Total
£
£
£
982,563
-
5,676,907
963,094
6,659,470
963,094
-
(112,587)
(112,587)
982,563
6,527,414
7,509,977
735,268
4,813
4,480,510
413,419
5,215,778
418,232
-
(112,587)
(112,587)
740,081
4,781,342
5,521,423
242,482
1,746,072
1,988,554
247,295
1,196,397
1,443,692
Group and
Company
Total
£
55,651
-
-
55,651
24,116
11,130
-
35,246
20,405
31,535
Group and Company
Land &
Buildings
Equipment
Total
£
£
£
982,563
-
5,676,907
963,094
6,659,470
963,094
-
(112,587)
(112,587)
982,563
6,527,414
7,509,977
735,268
4,813
4,480,510
413,419
5,215,778
418,232
-
(112,587)
(112,587)
740,081
4,781,342
5,521,423
242,482
1,746,072
1,988,554
247,295
1,196,397
1,443,692
Group and
Company
Total
£
55,651
-
-
55,651
24,116
11,130
-
35,246
20,405
31,535
6,527,414
4,480,510
413,419
(112,587)
4,781,342
1,746,072
1,196,397
55,651
24,116
11,130
-
35,246
20,405
31,535

The intangible asset were costs incurred for a web site development in 2021.

25

THE SAINSBURY LABORATORY NOTES TO THE ACCOUNTS (Continued) YEAR ENDED 31 MARCH 2025

9. INVESTMENTS (Group)

.
INVESTMENTS (Group)
1 April 2024
Additions
Gain
Impairment charge
31 March 2025
Wealth Fund
£
1,530,360
-
42,908
-
1,573,268
Programmes
£
19,166
-
-
-
19,166
Equity
£
41,920
604,160
-
-
646,080
Total
£
1,591,446
604,160
42,908
-
2,238,514

INVESTMENTS (Company)

1 April 2024
Additions
Gain
Impairment charge
31 March 2025
Wealth Fund
£
1,530,360
-
42,908
-
1,573,268
Programmes
£
19,166
-
-
-
19,166
Equity
£
-
604,160
-
-
604,160
Total
£
1,549,526
604,160
42,908
-
2,196,594

During 2012 and 2013 The Sainsbury Laboratory contributed £329,036 to the construction of a plant growth facility on the JIC site. The contribution gives The Sainsbury Laboratory use of the facility which will enhance its ability to carry out research. Accordingly the contribution has been accounted for as a programme related investment.

Subsidiary

The following is the operating subsidiary undertaking in which The Sainsbury Laboratory has an interest:

Company Name Holding Year End Plant Science Innovations 100% of issued share capital 31 March 2025 Limited (PSI) of ordinary shares of £1 each (Co. No. 3038051)

The registered address for PSI is The John Innes Centre, Colney Lane, Norwich, NR4 7UH

26

THE SAINSBURY LABORATORY NOTES TO THE ACCOUNTS (Continued) YEAR ENDED 31 MARCH 2025

9. INVESTMENTS (CONTINUED)

PSI’s results for the year ended 31 March 2025 are summarised as follows:

Turnover
Costs
Gift Aid
Operating profit
Net Assets
2025
£
6,928
(34)
(6,894)
-
47,544
2024
£
11,148
-
(11,148)
-
47,544

PSI’s total annual profit is gifted to the charity.

Associate

The following undertaking is accounted for as an associate company in the consolidated SOFA and balance sheet.

Company Name
Holding
Year End
Plant Bioscience Limited
33% of issued share capital
31 March 2025
of ordinary shares of £1 each
Share of net assets:
At 1 April 2024
Share of result for the year
At 31 March 2025
£
1,553,815
(113,000)
1,440,815

Share of net assets:

The share of total assets in Plant Bioscience Limited is represented by:

Gross assets
Gross liabilities
Net assets
2025
£
1,597,114
(156,299)
1,440,815
2024
£
1,741,075
(187,260)
1,553,815

27

THE SAINSBURY LABORATORY NOTES TO THE ACCOUNTS (Continued) YEAR ENDED 31 MARCH 2025

10. CASH AT BANK

Cash at Bank Group
2025
2024
£
£
8,681,796
6,559,821
Company
2025
2024
£
£
8,675,657
6,547,752

11. DEBTORS

DEBTORS
Grant debtors – accrued income
Amounts due from PSI
Other debtors
Prepayments
Group
2025
2024
£
£
312,806
792,147
-
-
2,268,767
3,119,822
185,547
187,184
2,767,120
4,099,153
Company
2025
2024
£
£
312,806
792,147
6,894
11,148
2,262,391
3,115,122
185,547
187,184
2,767,638
4,105,601
4,105,601

12. CREDITORS

CREDITORS
Trade creditors
Other creditors
Accruals
Group
2025
2024
£
£
309,494
693,997
1,341,597
969,170
523,238
701,139
2,174,329
2,364,306
Company
2025
2024
£
£
309,494
693,997
1,341,597
969,170
523,238
701,139
2,174,329
2,364,306
2,364,306

13. CREDITORS: DUE IN MORE THAN 1 YEAR

Other creditors Group
2025
2024
£
£
150,000
-
150,000
-
Company
2025
2024
£
£
150,000
-
150,000
-
Company
2025
2024
£
£
150,000
-
150,000
-
-

28

THE SAINSBURY LABORATORY NOTES TO THE ACCOUNTS (Continued) YEAR ENDED 31 MARCH 2025

14. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Group
Tangible fixed assets
Intangible fixed assets
Investments
Net current assets
Creditors due in more than 1 year
Company
Tangible fixed assets
Intangible fixed assets
Investments
Net current assets
Creditors due in more than 1 year
Unrestricted
Funds
£
1,988,554
20,405
3,679,329
5,889,652
(150,000)
11,427,940
Unrestricted
Funds
£
1,988,554
20,405
2,196,594
5,884,031
(150,000)
9,939,584
Unrestricted
Funds
£
1,988,554
20,405
3,679,329
5,889,652
(150,000)
Restricted
Funds
£
-
-
-
3,384,935
-





2025
£
1,988,554
20,405
3,679,329
9,274,587
(150,000)
2024
£
1,443,692
31,535
3,145,261
8,294,668
-
11,427,940 3,384,935 14,812,875 12,915,156
Restricted
Funds
£
-
-
-
3,384,935
-
3,384,935
2025
£
1,988,554
20,405
2,196,594
9,268,966
(150,000)
13,324,519
2024
£
1,443,692
31,535
1,549,526
8,289,047
-
11,313,800

15. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FUNDS

Group

Fixed
Assets
General
Designated
2024
£
3,090,128
3,801,099
3,200,000
10,091,227
Income
£
-
7,601,964
-
7,601,964
Expenditure
£
-
(6,912,319)
-
(6,912,319)
Transfers
£
1,024,892
(2,620,732)
2,200,000
604,160
Gains
£
-
42,908
-
42,908
2025
£
4,115,020
1,912,920
5,400,000
11,427,940

29

THE SAINSBURY LABORATORY NOTES TO THE ACCOUNTS (Continued) YEAR ENDED 31 MARCH 2025

15. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FUNDS (CONTINUED)

Company

Fixed
Assets
General
Designated
2024
£
1,494,393
3,795,478
3,200,000
8,489,871
Income
£
-
7,714,964
-
7,714,964
Expenditure
£
-
(6,912,319)
-
(6,912,319)
Transfers
£
1,137,892
(2,733,732)
2,200,000
604,160
Gains
£
-
42,908
-
42,908
2025
£
2,632,285
1,907,299
5,400,000
9,939,584

Fixed Assets includes Tangible fixed assets and programme related investments. The transfer to the Fixed Assets fund is to reflect this in the reserves analysis.

As at March 2025 £5,400,000 (2024: £3,200,000) has been designated in a ‘TSL Forever’ fund. The objective for this fund is to provide for the future long-term sustainability of TSL beyond 2029 when Gatsby income is no longer secured. Expenditure from this fund is not expected before this date. There has been a transfer of £2,200,000 in the year.

The net transfer of £604,160 is from restricted funds and represents the value of investments funded through restricted grants into the General reserve.

16. ANALYSIS OF MOVEMENTS IN RESTRICTED FUNDS

Group and Company
2024
£
BBSRC
298,973
European Union
-
Foundations/trusts
1,190,115
Structural Biology
595,552
Khalifa
-
Other grants
739,289
2,823,929
Income
£
776,600
27,224
3,213,451
797,000
820,200
943,985
6,578,460
Expenditure
£
(1,037,385)
(27,224)
(3,271,099)
(106,969)
(12,745)
(957,872)
(5,413,294)
Transfers
£
-
-
(604,160)
-
-
-
(604,160)
2025
£
38,188
-
528,307
1,285,583
807,455
725,402
3,384,935

The restricted funds above in BBSRC, European Union and Other comprise a number of individual grants from funders in which the funds received are in advance of the costs incurred on the project. Structural Biology and Khalifa are individual funds. The transfer to unrestricted funds represents the value of investments funded through restricted grants.

17. RELATED PARTY TRANSACTIONS

Plant Bioscience Ltd

The Sainsbury Laboratory owns 33% of the ordinary share capital of Plant Bioscience Ltd (PBL). During the year PBL paid The Sainsbury Laboratory £310 (2024: £480) under a ‘Rewards to Inventors’ agreement. This income was then distributed to employees of The Sainsbury Laboratory under the terms of the agreement. The Sainsbury Laboratory owed £Nil (2024: £Nil) to PBL at 31 March 2025.

30

THE SAINSBURY LABORATORY NOTES TO THE ACCOUNTS (Continued) YEAR ENDED 31 MARCH 2025

17. RELATED PARTY TRANSACTIONS (CONTINUED)

NBI Partnership

The Sainsbury Laboratory is a joint guarantor of the NBI Partnership Ltd (NBIP) which provides administrative and support services to The Sainsbury Laboratory and other institutes under a cost share agreement. During the year The Sainsbury Laboratory was charged £924,000 (2024 £813,000) under this agreement.

NBIP was owed £104,000 by The Sainsbury Laboratory at 31 March 2025 (2024 £4,000) in connection with the above transactions.

The Sainsbury Laboratory has also provided a loan of £57,000 (2024: £51,000) to NBIP.

University of East Anglia

The University of East Anglia (UEA) nominates Trustees to the Board of The Sainsbury Laboratory. The UEA provides payroll and pension services to The Sainsbury Laboratory and also grant administration on BBSRC sponsored grants (see Note 2). The UEA also contributes QR (Quality Research) income to The Sainsbury Laboratory. UEA was owed £926,000 as at 31 March 2025 for the payroll services (2024: £403,000).

Gatsby Charitable Foundation

The Gatsby Charitable Foundation nominated Trustees to the Board of The Sainsbury Laboratory (up to 28[th] February 2018) and is a major source of funding for The Sainsbury Laboratory’s activities. During the year Gatsby provided £7.6m (2024: £6.4m) of funding.

John Innes Foundation (JIF)

JIF owns the land and buildings, which house The Sainsbury Laboratory. The Sainsbury Laboratory has a rent-free lease on the main laboratory facilities for so long as Gatsby continues to support The Sainsbury Laboratory research. The Laboratory shares the site and many research facilities, equipment and support services with JIC, a BBSRC supported research institute.

Anglia Innovation Partnership LLP (AIP)

Plant Science Innovations Limited is a member of Anglia Innovation Partnership LLP ("AIP") . During the year the AIP charged TSL for service charges and rent in relation to premises used and services provided on the Norwich Research Park totalling £123,527 (2024: £109,765) of which £10,165 (2024: £259) was included in trade creditors at year end.

31

THE SAINSBURY LABORATORY NOTES TO THE ACCOUNTS (Continued) YEAR ENDED 31 MARCH 2025

18. PENSION

The majority of staff of The Sainsbury Laboratory are members of The University Superannuation Scheme (USS). The scheme is a Defined Benefit scheme and is funded through employer and employee contributions. The charity is unable to identify its share of the assets and liabilities of the scheme and has therefore been treated as multi-employer scheme and accounted for as defined contribution scheme.

Universities Superannuation Scheme

The latest valuation of the scheme was last carried out on 31 March 2023.

As at 31 March 2023 there was a surplus of assets over liabilities of £7.4bn. The actuarial method used in the calculation of the technical provisions is the Projected Unit method.

19. ULTIMATE PARENT COMPANY

The University of East Anglia is the parent undertaking of the largest group of undertakings to consolidate these financial statements. TSL was recognised as a subsidiary of UEA on the 28[th] February 2018

20. TAXATION

Tax on current year’s profits
Tax on prior year’s profits
2025
£
-
-
-
2024
£
-
-
-

21. POST BALANCE SHEET EVENT

On the 15[th] August 2025 TSL exercised a share warrant entitling it to make a further investment of £100,000 into Norfolk Plant Sciences Ltd.

32

THE SAINSBURY LABORATORY NOTES TO THE ACCOUNTS (Continued) YEAR ENDED 31 MARCH 2025

22. COMPARATIVE INFORMATION

COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

Notes
Income and endowments from
Charitable activities
Grants receivable from trusts and
other bodies
2
Other income
Investments
Investment income
Other income
Income from associates
8
Total income
Expenditure on
Charitable activities
Research and training
Tax
3
19
Total expenditure
Net gain on investments
Transfer between funds
Net movement in funds
Funds brought forward at 1 April
2023
Funds carried forward at 31
March 2024
15,16
Unrestricted
Funds
£
5,461,193
2,055,811
376,769
(69,453)
7,824,320
5,899,850
-
5,899,850
139,380
201,447
2,265,297
7,825,930
10,091,227
Restricted
Funds
£
4,893,456
-
-
-
4,893,456
4,486,818
-
4,486,818
-
(201,447)
205,191
2,618,738
2,823,929
2024
Total
Funds
£
10,354,649
2,055,811
376,769
(69,453)
12,717,776
10,386,668
-
10,386,668
139,380
-
2,470,488
10,444,668
12,915,156

All of the charitable company’s operations are represented by continuing activities.

There are no recognised gains and losses other than those shown above.

The notes on pages 20 to 34 form part of these financial statements.

33

THE SAINSBURY LABORATORY NOTES TO THE ACCOUNTS (Continued) YEAR ENDED 31 MARCH 2025

22. COMPARATIVE INFORMATION (CONTINUED)

COMPARATIVE ANALYSIS OF NET ASSETS BETWEEN FUNDS

Group
Tangible fixed assets
Intangible fixed assets
Investments
Net current assets
Company
Tangible fixed assets
Intangible fixed assets
Investments
Net current assets
Unrestricted
Funds
£
1,443,692
31,535
3,145,261
5,470,739
10,091,227
Unrestricted
Funds
£
1,443,692
31,535
1,549,526
5,465,118
8,489,871
Restricted
Funds
£
-
-
-
2,823,929
2,823,929
Restricted
Funds
£
-
-
-
2,823,929
2,823,929
2024
£
1,443,692
31,535
3,145,261
8,294,668
12,915,156
2024
£
1,443,692
31,535
1,549,526
8,289,047
11,313,800

COMPARATIVE ANALYSIS OF MOVEMENTS IN UNRESTRICTED FUNDS

Group
Fixed Assets
General
Designated
Company
Fixed Assets
General
Designated
2023
£
3,242,826
2,383,104
2,200,000
7,825,930
2024
£
1,577,638
2,377,482
2,200,000
6,155,120
Net incoming
Resources
£
-
2,265,297
-
2,265,297
Net incoming
Resources
£
-
2,334,751
-
2,334,751
Transfer
£
(152,698)
(847,302)
1,000,000
Expenditure
£
-
-
-
-
Expenditure
£
-
-
-
-
2024
£
3,090,128
3,801,099
3,200,000
-
Transfer
£
(83,245)
(916,755)
1,000,000
-
10,091,227
2024
£
1,494,393
3,795,478
3,200,000
8,489,871

Company

Fixed Assets includes Tangible fixed assets and programme related investments.

34