EÄRTHWORKS
THE NATURAL PLACE TO GROW
COFFice Si
Annual Report
Including Trustees' report and financial statements
2024/25
Earthworks St Albans
Registered charity number 1067139
Company Limited by Guarantee 03307683
The Queen's Award
for Voluntary Service

Foreword
Bianca May (nee Badham), CEO
This year we have grown both our team and our services as we move through the
consolidation phase of our current strategy period into growth. We have celebrated the
work of our Earthworkers, Gardeners and volunteers at our friends and families
celebration in July, and externally through our open days. In a year that our allotment
renovations were completed, our new forest garden was built and our market garden and
wildlife pond renovations were initiated, our eco-gardens continue to develop to reflect
the diversity of the people that work and learn together in them.
We've continued to develop connections in the community through collaboration with
local groups and have expanded opportunities for groups and individuals to get involved
with Earthworks' activities to enjoy the benefits of social and therapeutic horticulture in our eco-gardens. We've
continued our Community Engagement Project and have delivered four cohorts of our new Garden Clubs, working
with local mental health services to adapt our offer to meet a wider range of needs.
Despite the challenging recruitment market, we have welcomed 3 new coordinators to our team who each bring
unique skills and qualities to the role. During the recruitment phase our existing team effectively managed the
period of reduced staffing to ensure that our services were unaffected, allowing us to take the time needed to find
the right individuals to join the team and build our future.
In early 2025, as we entered our 30th year, I welcomed my newborn daughter and left Earthworks for the year in
the capable hands of our newly built team under the leadership of Acting Project Leader Liz McElroy and with the
addition of maternity cover from Carmen Nevado in a Business Development Manager role. Alongside our
dedicated volunteers, the team have excelled in continuing our mission, developing our offer and celebrating what
is unique and special about Earthworks.
Philip Leach, Chair of Trustees reflecting on the 2024-25 year and the period
through to report publication.
This has been a year in which we have marked and celebrated the thirtieth
anniversary of Earthworks, especially at the Summer Fair in August, when a
permanent thirtieth anniversary cake was unveiled, made of wood collected from
the site and showing many of the creatures which live on or visit the site. It was
wonderful that some of the people who were instrumental in establishing
Earthworks back in the mid-1990s were able to join us for the celebrations. That
event, as well as the Winter Fair and open garden and plant sales, were the usual
joyful, welcoming occasions, attended by many of the Earthworkers and members
of their families and friends.
Exciting developments on site this year have included the construction of the new anniversary garden, and the re-
development of the Cob House (which are both ongoing)
This was also a year in which we congratulated Earthworks CEO Bianca May on the birth of her daughter, Daisy.
With Bianca away on maternity leave, I would like to commend the whole staff team for stepping up so resolutely
and capably, especially Liz McElroy who took on the role of Acting Project Leader.
As ever, it is important to recognise the sterling work of the remarkable volunteers, who take on all sorts of roles
at Earthworks, including an ever-growing body of corporate volunteers.
As I step down as Chair of Trustees at Earthworks (as at December 2025), I'd like to take this opportunity to
offer heartfelt thanks to everyone for their backing for, and commitment to, Earthworks: staff, trustees,
volunteers and all our supporters.
2

Legal and administrative information
Earthworks St Albans
(A company limited by guarantee)
Charity number
Company registration number
Address and registered office
1067139
03307683
Earthworks
Hixberry Lane
St Albans
Herts
AL4 OTZ
Trustees
James Edward Burstow
Carmen Nevado
Angela Pankhurst
Mary Elizabeth Webb
Peter Kordel
Philip Royston Leach
David Douglas Cole
Judith Celia Olive Carruthers
Resigned 04/06/2024
Resigned 24/09/2024
Accountants
Morgan Rose
37 Marlowes
Hemel Hempstead
Herts
HP1 1LD
The trustees present their report and the financial statements for the year ended 31 March 2025. The
trustees, who are also directors of Earthworks St Albans for the purposes of company law and who served
during the year and up to the date of this report are set out on page 3.
3

Purpose and Aims
Our charity's purposes - consistent with the objects contained in the company's constitution - are to:
• Benefit the public by fostering communities and inclusion.
• Focus on those with learning disabilities or mental health problems.
Provide learning and meaningful work opportunities in horticulture and land-based skills at
our 3.5 acre eco-site and in the wider community.
We aim to use green care to nurture people to develop skills, build confidence, boost health and wellbeing and
promote inclusion.
Structure, Governance and Management
Earthworks is a registered charity and a company limited by guarantee. It has a Board of Trustees that is
responsible for the overall governance and strategic direction of the charity, its financial health, the probity of its
activities and developing the organisation's aims, objectives and goals in accordance with the charity's
memorandum and articles of association and legal guidelines. The Board uses the Charity Governance Code for
small charities to ensure good governance.
The current Board is made up of volunteers with a range of different backgrounds, professional experience and
expertise to enable the Board to govern effectively. Trustees are all volunteers and receive no payment.
Nominations for Trustees are made to the Board for approval. Trustees are supported through an induction
programme and Earthworks welcomes local applicants from the community and encourages people from diverse
backgrounds to join the Board.
Trustee meetings are held approximately every 6-8 weeks. The CEO attends the Board meetings, contributes
progress reports and work with Trustees on the strategic plan. The Board delegates operational responsibilities to
the CEO. Our service users (Earthworkers & Gardeners) and volunteers are able to contribute their ideas and
feedback at quarterly Project Group Meetings.
Results
The results for the year are set out in the statement of financial activities on page 16.
The trustees consider the net movement of funds to be satisfactory.
Equal Opportunities
As responsible employers, the trustees have approved a number of policies relating to equal opportunities, health
and safety. These policies are reviewed at least annually.
Reserves Policy The trustees will review the policy annually.
The trustees have agreed a policy whereby funds not committed or invested in tangible fixed assets held by the
company should be maintained at a level sufficient to pay operational costs for one year, this amounts to £253k
after applying an inflationary uplift (rpi at 31 Mar 25).
Reserves serve several key purposes:
- providing working capital where income is received later than costs are incurred;
- enabling essential replacement, maintenance, and refurbishment of fixed assets;
- providing financial resilience in the event of significant changes to contracts, income streams, or service delivery
requirements;
- supporting strategic investment to develop new and sustainable income sources.
As at 31 March 2025, reserves net the designated funds totalled £280k (prior year £266k), representing an excess
of £27k over the target level. The Trustees consider this level prudent given continuing political and economic
uncertainty and associated cost inflation coupled with a challenging fundraising environment.

Designated Funds Statement
Earthworks expenditure was reduced through the year due to staff leaving and it taking time to find
replacements. These additional funds have enabled the trustees to designate funds for essential works which
otherwise would have required additional fundraising, these funds are designated as follows:
£40k for essential remediation works to ensure buildings remain safe and fit for purpose;
€10k for additional site improvements to enhance accessibility and the overall environment for beneficiaries.
These designated funds are expected to be utilised over the next three years. Any amounts unspent at the end of
this period will be reviewed by the Trustees and may be reallocated according to the charity's evolving needs and
strategic priorities.
In addition, there is unrestricted grant funding of £15k, which is designated to upgrade the charity's technology
infrastructure as well as site improvements. These designated funds will be spent over the next six months.
Risk Review
The trustees have considered the risks to which the charity is exposed, and have established systems for mitigating
those risks. External risks have been minimised by the adoption of an ongoing monthly review and appraisal policy,
which includes a policy for securing funds from a wide range of sources. Internal risks are minimised by
implementing procedures for authorising transactions, projects, and to ensure consistent delivery for all
operational aspects of the charity. The trustees will review these procedures periodically.
Related Party Transactions
There were no related party transactions during the year (none in 2024).
Political and Charitable Contributions
The company made no political or charitable contributions during the year.
Safeguarding
Safeguarding the Earthworks operation is a governance priority for the Trustees. CEO Bianca May and Care and
Support Manager Liz McElroy are the designated Safeguarding leads. Our fundamental belief is that everyone at
Earthworks - our Earthworkers, Gardeners, staff, volunteers and our visitors - has the right to feel safe and
protected from any kind of abuse. We review our safeguarding policy and training plan annually.
Public Benefit Disclosure
The Board has referred to the guidance contained in the Charity Commission's general guidance on public benefit
when reviewing the charity's aims and objectives and in planning future activities. The trustees refer to public
benefit throughout this report.

Statement of trustees' responsibilities
The trustees (who are also directors of Earthworks St Albans for the purpose of company law) are
responsible for preparing the Trustees' Annual Report and the financial statements in accordance with
applicable law and United Kingdom Generally Accepted Accounting Practice.
Company law requires the trustees to prepare financial statements for each financial year which give a
true and fair view of the state of affairs of the charitable company and of the incoming resources and
application of resources, including the income and expenditure, of the charitable company for that
period. In preparing these financial statements, the trustees are required to:
* select suitable accounting policies and then apply them consistently;
* observe the methods and principles in the Charities SORP;
* make judgements and estimates that are reasonable and prudent;
*
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements; and
* prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charitable company and which 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 trustees are responsible for the maintenance and integrity of the corporate and financial information
included on the Charitable company's website. Legislation in the United Kingdom governing the
preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the
small companies' exemption.
On behalf of the board
Rheal
Peter Kordel, Treasurer/Trustee
13/12/2025

Who we are
We support people with learning disabilities - known as Earthworkers - alongside dedicated volunteers
to manage 3.5 acres of beautiful eco-gardens in St Albans. Together we grow produce and plants using
organic principles, and build wildlife habitats. Our purposeful activity develops skills, builds confidence,
boosts health and well-being. We champion social inclusion and sustainability.
We use the recognised, evidence-based, holistic model of social and therapeutic horticulture in our
provision of Green Care. Our work is person-centred and goals-based focussing on co-production and
skills development. Through purposeful activity in natural spaces we support and enable Earthworkers
to exercise choice and work towards achieving their aspirations.
Vision: the future we aspire to create
People of all abilities learning and working together in nature.
Mission: our role creating that future
Empowering people to connect with the natural world, each other and the wider
community through social and therapeutic horticulture and nature-based activities.
Values: the heart of our approach
Our work is person-centred, and as such Earthworks has always worked to create an
inclusive and welcoming environment. Earthworks is a compassionate organisation which
holds sustainability as a core aim.

Our Strategic Plan 2022—2027: an overview
Our five-year plan was developed against the backdrop of the global pandemic, a period of great
challenge to everyone - and especially for the most vulnerable of us in society. Yet, despite the challenges
there is much to celebrate. Throughout this period we have seen the incredible resilience of our
Earthworks community, and been humbled by the considerable support we have received from
individuals, local businesses and organisations in our wider community. Our gardens have continued to
nurture the wellbeing of our Earthworkers, staff and volunteers alike, and digital innovations have
brought the benefits of social and therapeutic horticulture and nature appreciation into the homes of
those who could not be with us on site.
As we look to our next five years, we do so confident in the strength of our community to continue to
grow through the pandemic and beyond. We see the coming years as a period of both rejuvenation and
growth, building on the success of our existing work to support an even wider group of those who could
benefit from Earthworks' support. In line with our organisational values, our Earthworkers are co-creators
in this planning, and through regular meetings have a strong say in which projects we undertake. This is
just one way ensure we are most effectively meeting the needs of the populations we exist to support.
We hope to do so for many years to come.
In line with our values, our strategy was developed inclusively and collaboratively, involving key groups in
our community. This strategy builds on previous strategic planning undertaken by the Earthworks team
and board. It was developed through a series of conversations and workshops in 2021 and 2022, including
contributions from Earthworkers, staff, volunteers and trustees. In developing our strategy, we aimed to
create something clear, concise, accessible, useful, actionable, realistic, and uniquely ours.
Our Goals
In order to achieve our vision and mission, we have identified the following strategic goals for the period
April 2022 to March 2027
Consolidation and rejuvenation
Goal 1:
We will continue to develop and deliver a high quality, innovative and per-
son-centred Green Care service for adults with learning disabilities.
Goal 2:
We will continue to develop and demonstrate environmentally sustainable
practices in the stewardship of our site and the delivery of our activities.
Growth and development
Goal 3:
Goal 4:
We will expand our services to fulfil unmet needs in our local community,
supporting a broader range of beneficiaries and growing our impact.
We will ensure our financial resilience and sustainability by enhancing our
ways of working and pursuing initiatives and opportunities consistent with
goals 1 - 3.
8

Our Earthworkers
Earthworks provides up to 60 regular weekly
placements for adults with learning
disabilities across the week. Some individuals
attend more than one placement per week,
with Earthworks supporting around 40
individuals. Referrals to Earthworks can be
made by prospective Earthworkers, their
carers or social care professionals, with the
placements being commissioned under the
umbrella of 'Community Opportunities'
through Hertfordshire County Council's Adult
Care Services (HCC ACS).
Our Gardeners
Earthworks provides social and therapeutic horticulture
opportunities for people known as Gardeners who,
unlike Earthworkers, do not have Care Act-eligible needs
for supported activities. Our Gardeners might have
acquired brain injuries, autism, mental ill-health or
wellbeing needs and benefit from supported
opportunities to enable connection with themselves
and others in nature.
Gardeners are supported within our Growing Together
and Garden Club projects to experience the benefits of
social and therapeutic horticulture. Our Gardeners
report experiencing community, belonging and
acceptance, with one Gardener describing Earthworks
as "a safe space with kind people where I can make mistakes and get back up and
continue".

Our Volunteers
Earthworks is supported by volunteers in a range of roles across the organisation, including
as trustees, support volunteers, events / markets volunteers, skills-based volunteers and
expert consultants. We also benefit from the support of corporate volunteer days, whereby
local businesses offer the time, enthusiasm and skills of their team members to support in
our gardens or in a skills-based capacity.
Our volunteers give generously of their time, energy and talents and are the backbone of
Earthworks. At our friends and families event in July, we celebrated our volunteers with a
video presentation from our Earthworkers thanking them for their significant contributions
and a poem of appreciation recited by Earthworker Paul.
Our Staff
Earthworks employs a small team of staff to meet the operational needs of the
organisation. The CEO is supported by a team of dedicated and experienced staff members
to manage, deliver and grow our services.
This year we welcomed Sara Lyons, Lorraine Hume and Julia Zlatohlavkova to our
coordinator team, bringing with them a range of land-based, horticultural, arts & craft and
communication skills to enhance our Earthworker experience and develop our services.
We also welcomed Carmen Nevado, former trustee and volunteer, into the maternity cover
role of Business Development Manager, taking on some of the CEO's responsibilities during
her maternity leave.
10

Community
Earthworks has been well supported by the local community through our programme of
open days and workshops as well as our regular St Albans farmers market stall, site visits
and our community engagement project. We were delighted to grow our connections this
year with a number of community and faith groups, expanding opportunities for
engagement in social and therapeutic horticulture for those in our local community.
Annual Open Days
Our Open Garden, Summer Fair and
Winter Fair were well attended, with
families engaging in our Step into
Earthworks activity, enjoying
refreshments in the gardens and perusing
our plants and crafts for sale.
Folk by the Oak
We were delighted to be invited to deliver
an inclusive activity at this year's Folk by
the Oak festival in Hatfield. Earthworkers
and volunteers joined us to run a wooden
bauble decorating activity for festival-
goers of all ages.
Community Showcase
We enjoyed connecting with the public
and other local charities and
organisations at St. Albans Cathedral's
first Community Showcase. We look
forward to growing these connections.
St Albans Fireworks Extravaganza
We were honoured to be selected as one
of the two beneficiary charities for this
year's St Albans Fireworks Extravaganza.
Our team of volunteers supported with
event marshalling on the night.
11

My Voice, Our Earthworks
Our My Voice, Our Earthworks project, funded by a Hertfordshire County Council User
Voice Grant, allowed us to collaboratively redesign our systems for feedback collection, co
-production and individual goal setting and monitoring.
Project Group Meetings are an opportunity for everyone at Earthworks to record their
contributions, share ideas and help shape the development of Earthworks. These co-
production forums are co-chaired by Earthworkers and have benefited from the purchase
of a projector under this grant to enable a visual element. Our Project Group News
document has been refreshed alongside this and is now more accessible to our
community and available on the screen as a
visual aid during meetings.
As part of this project we have extended our
micro forest garden to co-create a larger forest
garden area alongside our polytunnel, enabling
Earthworkers to learn about forest gardening
principles and to contribute to the design and
co-creation of this garden.
Friends and Families Celebration
Our community shared an evening in the gardens,
enjoying the fruits of their hard work.
Earthworkers and Gardeners enjoyed showing
their friends and families around the eco-gardens,
with their individual plots being particularly show-
stopping following the completion of our
allotment renovations.
Our Earthworkers prepared presentations for the July event, some were delivered in-
person and others via video, displayed using the new projector and screen, allowing those
who shape the gardens and activities to share their experiences in their own voices.
Earthworks on Wheels
The Earthworks on Wheels project enables our Earthworkers to demonstrate and further
develop their gardening skills in the community. This year the teams have been
maintaining the grounds at Salisbury Lane Tennis Club and Age Concern Herts.
Earthworker Jonathan presented an overview of
this project at our Friends and Families Celebration
EARTHWORKS
in July, sharing his experiences. Other Earthworkers
contributed through video presentation expressing
enjoyment and pride in their contributions to
community spaces.
12

Thank you to our community
We are grateful for the support of many organisations and individuals in our wider
community. Thank you all for supporting us to continue to nurture Earthworkers and
expand our offer to new user groups this year.
Community
- St Albans Cathedral Fireworks
- Round Table St Albans
- Harpenden Golf Club
- Fleetville Junior School
- St Albans Girls School
- Sandringham School
- Samuel Ryder Academy
- Tyttenhanger Green Parties
Committee
- Harpenden Complimentary
Health
- Gardeners' Forum St Albans
- Hardy Plant Society
- Masonic Lodges: Albanus
- The Big Half
- St Albans Folk Festival
- Hertswood Rotary
- Friday Folk
- College Street residents
- Ramsbury Road Residents
Corporates
- Brazier Freeth
- Edding
- Gilberts
- Carpenters Nursery
- Tony Gee
- Ramen Electra
- B&Q St Albans
- AXA XL
- MFG
- Premier Foods
- Schnider Electric
- Wagamama St Albans
- Ashtons
Grant funders
- Abbey Mission
- St Albans District Council
- Hertfordshire County Council
- AKO Foundation
- The Co-op
- Postcode Places Trust
Harpenden Golf Club Charity of the Year
Earthworks was delighted to be selected as the Oct 2023 - Sept
2024 Captains' charity of the year for Harpenden Golf Club. The
Club were keen to partner with Earthworks as a local charity that
HARPENDEN
GOLF CLUB
shares their values of sustainability and
wellbeing through time spent outdoors
and engaging in social activities.
The year of support concluded with a sell-out charity golf day,
contributing to the total fundraising efforts of over £22k across
members donations, connected community donations and direct
club fundraising. These funds make a huge difference to us as a
small charity and have enabled us to progress our market garden
renovations as well as contributing to building and site
development and maintenance plans.
13

Postcode Places Trust
Funds raised by players of People's Postcode Lottery and awarded by Postcode Places
Trust are being spent across this and the next financial year. This unrestricted funding is
hugely impactful, allowing us to invest in a number of developments including:
- reskinning our polytunnel (replacing broken plastic roofing to minimise heat loss);
- upgrading our IT hardware to ensure
security, efficacy and efficiency;
POSTCODE
- wildlife pond restoration;
- garden machinery upgrade to
•PEOPLE'SE
POSTCODE
•LOTTERY•
PLACES
TRUST
improve environmental sustainability.
Looking Forward
Moving into the 2025-26 year we have a number of exciting projects planned to support
our Earthworkers and Gardeners in achieving their aspirations and in working towards our
strategic goals, alongside celebrating our thirtieth anniversary year.
We are planning our thirtieth anniversary celebrations with our Earthworkers, Gardeners
and volunteers to ensure that the year is marked in meaningful ways for each of our
groups. Alongside celebrations we will be renovating a disused area of our eco-gardens to
install a dye garden, bringing the new activity of fabric dyeing with plant-based dyes as well
as creating a raised gardening space, increasing accessibility to the far end of our eco-
gardens and installing flood mitigation measures.
Plans are underway to restore and extend our much loved cob hut, which has been used in
recent years as storage space. Made from straw, sand and clay, this space has been used
over the years as a warm workspace in the colder months and a welcome resting space.
This newly refurbished area will be used as a restorative quiet space, a crafting space and
when appropriate, a meeting space.
Through the use of permaculture principles we will continue our eco-gardens
developments to meet the needs of current and future beneficiaries alongside creating
spaces for nature to flourish. We will continue
the ongoing sensitive restoration of the
wildlife pond and will scope future projects
that will further enhance our spaces.
Our thirtieth year is set to be one in which we
celebrate all that has made Earthworks the
natural space to grow for countless
beneficiaries, volunteers and community
members since 1995. Where people of all
abilities learn and work together in nature.
14

Annual Accounts
For the year ended 31st March 2025
Accountants' report to the trustees on the unaudited financial statements of
Earthworks St Albans.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your
approval the financial statements of Earthworks St Albans for the year ended 31 March 2025 which
comprise the statement of financial activities, the statement of changes in equity and the related notes
from the company's accounting records and from information and explanations you have given us.
As a practicing member firm of the Institute of Chartered Accountants in England and Wales, we are
subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/
en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Earthworks St Albans, as a body, in accordance with
the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval
the financial statements of Earthworks St Albans and state those matters that we have agreed to state to
the board of directors of Earthworks St Albans as a body, in this report in accordance with the ICAEW
Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than Earthworks St Albans and its board of directors as a body for our work
or for this report.
Respective responsibilities of the trustees and auditors
As described in the statement of trustees' responsibilities the company's directors (who also act as
trustees for the charitable activities of Earthworks St Albans) are responsible for the preparation of the
accounts, and they consider that the company is exempt from an audit. It is our responsibility to carry
out procedures designed to enable us to report our opinion.
16/12/25
Stephen Humphreys
Morgan Rose
Chartered Accountants and Statutory Auditors
37 Marlowes
Hemel Hempstead
Herts, HP1 1LD
15

Statement of financial activities (incorporating the income and expenditure
account)
For the year ended 31 March 2025
Notes
Unrestricted
funds
General
Unrestricted
funds
Designated
Restricted
funds
2025
Total
Incoming resources
Incoming resources from generating funds:
Voluntary income
2
Activities for generating
3
funds
Investment income
4
Total incoming resources
Resources expended
Purchases
Staff costs
6
Establishment costs
Motor and travelling expenses
Accountancy fees
Legal and professional fees
Communications and IT
Other office expenses
Depreciation and impairment
Transfer of funds
Total resources expended
90,497
165,936
10,137
266,570
21,545
21,545
112,042
165,936
10,137
288,116
2,453
173,821
4,241
2,786
1,953
-
1,040
5,655
609
65,000
257,558
-
-
(65,000)
(65,000)
1,852
25,286
2,811
1,758
-
308
2,184
5,746
-
39,944
4,305
199,107
7,052
2,786
3,710
-
1,348
7,839
6,355
232,503
Net income / (expense) for the
year
Total funds brought forward
Total funds carried forward
9,012
277,275
286,287
65,000
-
65,000
(18,399)
23,672
5,273
55,613
300,947
356,560
2024
Total
€
60,774
140,415
5,031
206,220
7,366
189,209
6,061
2,909
3,713
1,632
1,381
6,104
8,580
-
226,955
(20,736)
321,683
300,947
16

Balance Sheet
As at 31 March 2025
2025
€
2024
€
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
Notes
8
9
'€
6,634
€
11,158
17,799
334,687
352,486
(2,560)
16,163
275,576
291,739
(1,950)
Creditors: amounts due within one year
Net current assets
10
Net assets
349,926
356,560
289,789
300,947
Funds
11
Restricted income funds
Unrestricted income funds-general
Unrestricted income funds-designated
Total funds
5,273
286,287
65,000
356,560
23,672
277,275
300,947
Trustees statements required by the Companies Act 2006 for the year ended 31 March 2025
In approving these financial statements as trustees of the company we hereby confirm:
(a) that for the year stated above the company was entitled to the exemption conferred by section 477 of the
Companies Act 2006;
(b) that no notice has been deposited at the registered office of the company pursuant to section 476 of the Com-
panies Act 2006 requesting that an audit be conducted for the year ended 31 March 2025.
(c) that we acknowledge our responsibilities for ensuring that the company keeps proper accounting records
which comply with the requirements of the Act with respect to accounting records and the preparation of finan-
cial statements and
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies' regime and in accordance with FRS102 'The Financial Reporting Standard applicable in the
UK and Republic of Ireland'.
The financial statements were approved by the board on 13/12/2025 and signed on its behalf by
Mall
Peter Kordel
Treasurer / Trustee
17

Notes to financial statements for the year ended 31 March 2025
1.
Accounting policies
The principal accounting policies are summarised below. The accounting policies have been applied
consistently throughout the year and the preceding year.
1.1 Basis of accounting
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1
January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) and the Companies Act 2006.
The financial statements have been prepared on the historical cost basis, as modified by the revaluation
of certain financial assets and liabilities and investment properties measured at fair value through profit
or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
1.2 Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to
the income and the amount can be quantified with reasonable accuracy. The following specific policies
are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement
of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a
specific performance by the charity, are recognised when the charity becomes unconditionally entitled to
the grant. Donated services and facilities are included at the value to the charity where this can be
quantified. The value of services provided by volunteers has not been included. Gifts donated for resale
are included as incoming resources within activities for generating funds when they are sold.
Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial
activities in the year in which they are receivable.
Income from investments is included in the year in which it is receivable.
1.3 Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of
trading for fundraising purposes including the farmers market activity. Charitable expenditure comprises
those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It
includes both costs that can be allocated directly to such activities and those costs of an indirect nature
necessary to support them.
1.4 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates
calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Land and buildings
20% straight line
Plant and machinery
Fixtures, fittings and equipment
-
33% straight line
33% straight line
Motor vehicles
25% straight line
18

Notes to financial statements for the year ended 31 March 2025
2. Voluntary income
Donations & sponsorship
Grants receivable
Unrestricted
funds
€
53,782
36,715
90,497
Restricted
funds
€
-
21,545
21,545
3. Activities for generating funds
Earthworker fees
Fundraising events
Site sales
Farmers market
Miscellaneous income
4. Investment income
Bank interest receivable
Unrestricted
funds
€
154,751
5,786
1,611
1,980
1,808
165,936
Unrestricted
und:
€
10,137
10,137
Restricted
funds
€
Restricted
funds
5. Net incoming resources for the year
Net incoming resources is stated after charging:
Depreciation and other amounts written off tangible fixed assets
2025
Total
€
53,782
58,260
112,042
2025
Total
€
154,751
5,786
1,611
1,980
1,808
165,936
2025
Total
€
10,137
10,137
2025
6,355
2024
Total
€
19,606
41,167
60,774
2024
Total
130,085
5,228
802
2,313
1,987
140,415
2024
Total
€
5,031
5,031
2024
8,580
19

Notes to financial statements for the year ended 31 March 2025
6. Employees
Employment costs
2025
Wages and salaries
Other costs
197,849
5,677
203,526
No employee received emoluments of more than £60,000.
Number of employees
The average monthly numbers of employees during the year, calculated on the basis of full-time
equivalents, was as follows:
2025
Number
6.5
2024
188,150
1,059
189,209
2024
Number
6.9
Employees
7. Taxation
The charity's activities fall within the exemptions afforded by the provisions of the Income and
Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.
8.
Tangible fixed assets
Land and
buildings
freehold
Plant and
machinery
Fixtures,
fittings and
equipment
Motor
vehicles
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
215,352
215,352
210,575
2,492
213,067
2,285
4,777
30,693
30,693
30,693
30,693
-
45,769
1,830
47,599
39,387
3,863
43,250
4,349
6,381
29,152
29,152
29,152
29,152
-
Total
€
320,966
1,830
322,796
309,807
6,355
316,162
6,634
11,158
20

Notes to financial statements for the year ended 31 March 2025
9. Debtors
Trade debtors
10. Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income
11. Analysis of net assets between funds
Unrestricted
funds
€
Fund balances at 31 March 2025 as represented by:
Tangible fixed assets
Current assets
Current liabilities
1,495
352,352
(2,560)
351,287
2025
€
17,799
2025
€
610
1,950
2,560
Restricted
funds
5,139
134
5,273
2024
16,163
2024
€
-
1,950
1,950
Total
funds
6,634
352,486
(2,560)
356,560
21

Notes to financial statements for the year ended 31 March 2025
12. Unrestricted funds
At 1 April
2024
277,275
Incoming
resources
266,570
Unrestricted funds-general
Unrestricted funds-designated
Outgoing At 31 March
resources
2025
€
(257,558)
65,000
286,287
65,000
13. Restricted funds
Restricted funds
At 1 April
2024
23,672
-
Incoming
resources
29,545
Outgoing
resources
(39,944)
At 31 March
2025
€
5,273
14. Company limited by guarantee
Earthworks St Albans is a company limited by guarantee and accordingly does not have a share
capital. Every member of the company undertakes to contribute such amount as may be required
not exceeding f1 to the assets of the charitable company in the event of its being wound up while
he or she is a member, or within one year after he or she ceases to be a member.
22

EARTHWORKS
Earthworks St Albans, Hixberry Lane, St Albans, Hertfordshire AL4 OTZ
www.earthworksstalbans.co.uk
01727 847311
Registered charity number 1067139
Company Limited by Guarantee 03307683
Registered with
FUNDRAISING
REGULATOR
23