Charity Commission number., 1080847 Companies House number.. 03869080 THE VEGAN-ORGANIC NETWORK TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
Contents Page Trustees Annual Report Independent Examiner's Report 13 Slalemenl of Flnancial Acts'vilies 14 Balarsce Sheet 15 Slalement of Cash Flows 16 Notes lo the Financial Statements 17-27
58 HIGH LANE, CHORLTON AIANCHESTER M21 9DZ 07732733(K)1 events ano anic.net wwv.ve anor anic.net Ch8r*iynumbei 1080847 Report of the Trustees for the year th ended 30 November 2025 The trustees present their annual directors, report and financial statements of the charity for the year ended 30th November 2025 which are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles ofAssociation, and the Accoijnting and Reporting by Charities.. Statement of Recommended Practice applicable lo 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). Objectives and activities VON was formed in 1996 as an international transitional movement. The magazine's title - Growing Green International - reflects this aim as do the articles that discuss the farming methods, culture and ideals of farmers and other contributors from many countries. Whatever the methods and techniques of animal-free farming, variously labelled, Veganic, Biocyclicvegan, Natural Agriculture, Stockfree Organic, Vegan Permaculture plus others, the principles are the same. However, it is crucial to reiterate that for VON these principles are informed by the same underlying aim., that is working for a nonviolent world where war has been abolished and the roots of war pulled up, including the silent, routine violence of hunger, oppression and ecological devaslation. From our inception in 1996 we have proclaimed the following mission statement.. VEGANS for LIFE We must work for a World Where social justice prevails A World where animals and people, flora and fauna can live in harmony A World where the slaughterhouse, war and the killing fields are made obsolete A World of cooperatior) and compassion A World where we speak and act with the poor, the oppressed, the dispossessed, And for those who cannot speak Page 1
58 HIGH LANE. CHORLTON 1i4NCHESTER h121 9DZ 07732733CQ1 event ve anor anic.net wNw.ve ano anic.net Charity number 1080847 Our freelance part-time paid workers, together with our voluntary key workers, subscribe to this ethic and constitute a commilted, skilled and professional team that will continue to ensure the growth and influence of VON. Many key tasks are undertaken voluntarily such as VON membership secretary, staffir)g stands and giving talks at events. It's important that the everyday work of maintaining VON'S infrastructure is assured. The basic work for example includes dealing with 'phone and various enquiries, completing the annual financial return and Director's report to Companies House and the Charity Commission. This also informs them of any changes in VON, regarding trustees and those authorised to make financial and policy decisions. And, most critically, to ensure VON'S principles are maintained. So that trustees and key workers are kept informed of changes we continue to update the Administrative structures and Practice document. The trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Charity's aims and objectives, in planning future activities, and setting the policies for the year. The charity furthers its charitable purposes for the public benefit through carrying out the work of the Charity. The benefits arising from our charitable aims are broadly as detailed in the activities above. The trustees are not aware of any detriment or harm caused by our work. The charity's benefits are aimed at the general public without geographical restriction. Some benefits such as a free copy of the magazine are available to supporters who pay a subscription. Such membership is available to all interested in our work and a low-income rate is available. Many of the benefits such as the extensive information on the websites and an email are available free. Some courses and other activities are charged for,. in this case these are open to all and there is a low-income rate. Grants from the bursary fund are primarily aimed at vegans in keeping with the grant made for this purpose- in some circumstances bursary grants may be available to others. Other examples of public benefit delivery are as detailed in activities mentioned above. A Review of Our Achievements and Performance Together with our supporters, we were able to: Expand the Vegan Organic World Map, which now connects nearly 1,500 farms, projects, and individuals around the world, helping to strengthen the global veganic growing community. Serve as the main sponsor of the Veganic Summit 2025, which attracted more than 3,000 attendees from around the world. The event provided opportunities to learn from leading experts in vegan organic gardening and Page 2
58 HIGH LANE. CHORLTON AIANCNESTER M21 9DZ 07732733001 even ve anor anic.net V.Ve ano Ch81itynumber 1060847 farming, helping to raise awareness of veganic growing and connect practitioners internationally. Deliver VON'S Growing Nature Academy project at Clare Community Primary School in Suffolk, with the support of Juliette and Giles Bryant and through joint funding with VINE (Veganism in Education). The year-long project includes the construction of a polytunnel, the creation of a forest garden, the installation of raised beds, and regular classroom lessons focused on nature, food growing, and sustainability. Host the Eco Fest and Abundance Festivals in Manchester, bringing together people interested in veganic growing, sustainability, and community action. Build connections with farms in India through the Vegan Organic World Map, including Urvarasa: Veganic Farming in India for a Sustainable and Compassionate Future, helping to promote international collaboration and knowledge sharing. Launch the Abundance fruit-picking project in Manchester, connecting local people, organisations, and communities through the harvesting and sharing of surplus fruit. The project has created a database of more than 60 locations where fruit can be picked. Continue to grow the VON team, with new volunteers and contributors helping to expand our work, develop projects, and bring fresh ideas to the organisation. These achievements reflect the continued growth of the Vegan Organic Network and the increasing interest in veganic growing, education, community engagement, and sustainable food systems. Through collaboration with supporters, volunteers, educators, growers, and partner organisations, VON continues to strengthen the veganic movement both in the UK and internationally. Membership Report Sarah Taubman - Membership Secretary This report includes information for financial year Dec 2024 to Nov 2025. Current Membership Numbers Total Membership.. 534 (83 international) Paid Memberships There are 464 total paid up annual, monthly or lifetime memberships. Of these, 44 are Lifetime memberships. Page 3
58 HIGH LANE, CHORLTON 1i4NCHESTER M219DZ 07732733001 event anor anic.net www.ve ano anic.net Cha¥itynumber 108OB47 Free Memberships There are 66 free memberships. These are for a mixture of reasons such as volunteers, magazine contributors, and other organisations. Digital vs. Print Print Subscriptions We send out 321 UK print magazines and 41 international magazines. Most of these subscribers also receive the digital version. Digital Subscriptions We have a total of 167 digital only subscriptions. Membership Trends We have had a net loss of 10 memberships this year. There were 37 new members in this financial year. There were 47 cancellations or suspensions. Stockfree Organic Standards - Tamara Schiopu After a long process of reviewing the Stockfree Organic standards, Vegan Organic NebNork is happy to announce changes and offer farmers and growers a set of standards that are easier to follow and implement. Growing Green International Paul Hanson and MathewAppleby continue to produce an excellent magazine. This year we switched to a more environmentally friendly printers which is more expeT)sive but we feel this is more in line with our values. The magazine is now less glossy but more suited to our readership. We are working hard on the design and layout and feel that this is improving with each issue. In terms of content, the magazine continues to evolve and include more articles at the cutting edge of sustainable and ethical food production. We are aware of the rapidly growing growth of vegan organic methods around the world and are attempting to showcase as many new projects from all continents as possible, thereby enabling the magazine to truly live up to its name. However, we continue to receive many quality articles from growers in the UK as well as showcasing all of Page 4
58 HIGH LANE, CHORLTON IMNCHESTEf¢ A121 9DZ QT132733001 event5@ve anor anlc.net www.ve anor anic.net Charitynumb&i 1080847 VON'S work, including the Growing Nature Academy and World Map, both of which are flourishing. We feel that the magazine is now of a quality which deserves to be enjoyed by much wider readership. Some members have approached their local shops with a view to stacking the magazine but this has had limited success. We also approached other like-minded organisations and agreed to advertise them for free in return for them doing the same but this has also failed to produce any noticeable increase in demand. Perhaps more effort needs to be made on the marketing front? Events Report Dan Graham - Financial Year December 2024 to November 2025 The VON newsletter has been running since December 2018, and our mailing list has now grown to nearly 4,000 subscribers. The newsletter continues to inform people about developments in food, farming, and environmental issues, highlighting the impact of agriculture on the environment and the positive role that veganic farming can play in creating a more sustainable future. The newsletter also promotes VON'S regular events, shares veganic-related news and articles, and supporls other vegan organisations by publicising events and initiatives connected to veganic food production and stockfree farming. Online Events Giles Bryant, Matthew Appleby, and Paul Hanson have been instrumental in creating engaging and relevant content for our audiences. Our regular online events, Veganic Gardeners. Question Time and Farming for a Future, have featured a wide range of farmers, growers, vegan advocates, and members of the public from across the world. These events continue to attract a regular audience of several hundred people and provide an important platform for discussion, learning, and community building. Giles Bryant has now taken on responsibility for organising Veganic Gardeners, Question Time, ensuring the programme continues to thrive. Page 5
58 HIGH LINE, CHORLTON MANCHESTER M21 9DZ 07132733001 eYentS@ve nor an1c.nei www.ve anor anlc.net Chartynumber 1080847 Outreach and Event Attendance The VON team continues to attend events across the UK, helping to raise awareness of veganic growing and strengthen connections within the wider vegan and environmental movements. Christine Mackay has represented VON at numerous events throughout Scotland and is now touring veganic farms across Europe. Than and Claire have been covering events in the North East of England. Sarah, Evie, Rob, and Jenny have represented VON at events across the South. Jon and Jules have been active at events in Cornwall. Dan and Cherry have focused on events in Manchester and the North West. Giles and Juliette take VON information to the events they visit all over the country. Manchester Events The two VON events organised in Manchester during the year were particularly successful. They helped to recruit new volunteers, strengthen local networks, and build valuable relationships with community groups and organisations. These events have increased VON'S visibility in the region and created opportunities for future collaboration and growth. Overall, the year has seen continued growth in VON'S outreach activities, with increasing engagement through online events, newsletters, and in-person attendance at events across the UK and beyond. Financial review We have managed our income and expenditure so that we continue to promote VON'S principle aims which are to support veganic farming. This includes help for trainees, new and existing farmers and growers where this is required, and the VON grant criteria are met. The trustees have ensured that there are sufficient reserves to meet future developments. Investment powers and policy The trustees, having regard to the liquidity requirements of operating the charity, have kept available funds in an interest-bearing deposit account. Page 6
58 HIGH LANE, CHORLTON MANCHESTER M21 9DZ 07732733LKJ1 event5@ve anlc.net wNw.ve ano anic.net charltyfiutn[ 1080847 Reserves policy and going concern The balance held in unrestricted reserves at 30th November 2025 was £446,847 of which all are free reserves, after allowing for funds tied up in tangible fixed assets. The charity has reserves in place to protect the continuity of service delivery during uncertain financial times and to support general functions and the future projects as part of the development plans. The assumption is made that membership and donation income may reduce, and bank interest will remain very low over the next five years. The plans for reserves are as follows.. 1. Reserve to cover costs of basic operation, administration, basic educational functions, publishing magazine, maintaining website, etc., the balance of funds after allowing for the following items.. 2. Reserve for major revision and printing of Growing Green handbook and other one-off educational materials, and extensive promotion of stock free organic standards for the next five years £20,000. 3. Reserve to develop Rufford Farm, in event of receiving farm as legacy, £80,000. Significant restricted reserves additional to the above are as follows, balances as specified in the accounts.. l. Centre Network Fund, an on-going programme is in place to spend this reserve to assist farmers and growers establish stock free / vegan organic farms andlor to help with specific grants where this is necessary for the farm to continue to secure its future and to function effectively. 2. Legacy from Movement for Compassionate Living, this is also dedicated to the Centre Network Programme. 3. Bursary Fund, an on-going fund spent as needed. The reserves po5icy for the above items is reviewed and reallocations to them are made in the light of changing circumstances,. changes in restricted funds may only be made with the consent of the donor. The Charity's main source of income is donations. The Trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease. Risk management The trusteesldirectors have reviewed the major risks to which the charitylcompany is exposed and have established systems to mitigate those risks. Following a risk Page 7
58 HIGH LINE. CHORLTON 1i4NCHESTtR M21 9DZ 07732733O)1 eVet5@ye 3nor anic.net vrww.ve ano anic.net Chafitynurnber 1080847 assessmenl, substanlial funds are kept in a separate bank in case of the unlikely event of bank failure and to attract better interest. Plans for Future Periods Daniel Graham.. Our next AGM will be in October, where we will discuss.. Social Media Growing Nature Academy International Projects Fund raising strategy Abundance Fruit Picking Project VON'S Eco Fest 2027 Veganic Summit Structure, governance and management The Vegan-organic Network is a company limited by guarantee governed by its Memorandum and Articles ofAssociation dated 23rd May 2000. It is registered as a charity with the Charity Commission and is constituted under a trust deed dated 23rd May 2000. Appointment of trustees The directors are responsible for the overall management and control of the charity. Under the memorandum and articles, new trustees are appointed as required by the trustees. In appointing new trustees the trustees have regard to a balance of skills, age and gender, and this is reviewed at least annually. There is a procedure for approval of proposed new trustees. There is a working group comprising the trustees and volunteers who have specific roles,. this group carries out the day-to-day functions and planning. Sub groups to deal with specific areas are established as needed. Functions are reviewed at least annually. Under the memorandum and articles there is a category of supporter members who do not have voting rights and receive various benefits such as the magazine Growing Green International. Trustee induction and training New trustees will be familiar with the work of the charity. New truslees will receive I be directed to.. the memorandum and articles,. minutes of previous meetings,. the last annual accounts (with advice on their content),. Charity Commission and Companies House advice and regulations and the Charity Commission pack for new trustees. Additionally new trustees are given one to one advice on relevant aspects depending on their knowledge. Page 8
58 HIGH LANE, CHORLTON AiINCHE>fER A121 9DZ 07732733th)i events@ve anor anic.net www.ve anor nlc.net Charitynumber 1080847 Organisation The board of trustees administers the charity. The board normally meets January, May, August and October or as required if there are special circumstances. Related parties and co-operation with other organisations None of our trustees receive renumeration or other benefit from their work with the charity, apart from VON trustee Daniel Graham who is paid as VON'S event's organiser. Any connection between a trustee or senior manager with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. Reference and administrative information Charity Name.. The Vegan-organic Network. The name of the charitable company was changed from Vegan-organic Trust to The Vegan Organic Network on 2nd March 2005. Charity Number: 1080847 Company Registration Number.. 3869080 Directors and trustees The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows: Trustees and Directors Daniel Graham Chair of Trustees Cherry Chung Sarah Jane Taubman (Trustee only) Juliette Madden Bryant Key workers {freelance and voluntary) Daniel Graham (events) Sarah Taubman (membership secretary) Paul Hanson and Mathew Appleby magazine editors John Curtis (Growing queries) Tamara Schiopu (Stockfree Organic Certification) Page 9
58 HIGH LANE. CHORLTON htANCHESTER M21 9DZ 07732733LK)1 events ano anic.net wvvN.Ye anor anic.net Charitynumber 1080847 lain Tolhurst (VON representative and veganic advisor) Cherry Chung {Magazine cover and out reach) Juliette Bryant (schools) Giles Bryant {schools and online broadcasts) Registered Office Anandavan 58 High Lane Chorlton cum Hardy Manchester M21 9DZ 10 Independent Examiners Hilton Jones tla Community Accountancy Service Hollinwood Business Centre Albert Street Oldham OL8 3QL Bankers Triodos Bank Deanery Road Bristol Ecology Building Society 7 Belton Road Silsden Keighley Page10
58 HIGH L4NE, CFIORLTON IUNCHESTER A1219DZ 07732733(K)1 events@ve anor anic.n&t www.ve anor anlc.net Ch81itynumb8r 1080847 Co-operative Bank Balloon Street Manchester Charity Bank Fosse House 182 High Street Tonbridge Solicitors Pannone and Partners 123 Deansgate Manchester M3 2BU Page11
58 HIGH LANE. CHORLTON MANCHESTER M219DZ 07732733001 event5@ve anor anic.net vmw.ve ano anlt.net Charitynurnber 1080847 Trustees responsibilities in relation to the financial statements The charity trustees (who are also the directors of The Vegan-organic Network for the purposes of company law) are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each 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 the financial statements, the trustees are required to.. Select suitable accounting principles and then apply them consistently., Observe the methods and principles in the applicable Charities SORP. Make judgments and estimates that are reasonable and prudent- State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements., Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. By order of the board of trustees D Graham Chair.. Daniel Graham Date.. 17th June 2026 Page 12
Tho Vegan-oryanlc Network Independent Examlner's Report For The Year Ended 30 November 2025 I report on the accounts of the ¢ompany for the year ended 31 MaiGh 2026, which are set out on pages 14 10 30. Respectlve responslbllltl8s of trustees and examlner The Iruslees (who are also directors of the company for the purposes of company lawl are responsible for the preparation of the accounls. The Iruslees consider that an audit is not required for this year under section 144121 of th6 Charities Act 2011 Ilhe 2011 Acll and that an independent examination is needed. The chaiily is required by company law lo prepare accrued accounts and l am qualified lo undertake the examination by being a qualified member of The Association of Chartered Certified Accounlanls. Having satisfied myself that the charity is not subj8GI lo aLtdit under company law and is eligible for independent examination, il is my responsibility lo.. 8xamin6 the accounts under section 145 of the 2011 Act., follow the proc@dures laid down in general Directions given by the Charity Commission under Section 145lbl of the 2011 Act., and lo slate whether particular matter5 have come lo my allenlion. Ba$ls of Independent examSner's report My examination was carried out in accorLlance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison ol the accounts presented with those recc)rds. 11 also includes consideration of any unusual items or disclosures i the accounts, and seeking explanations from you as Irusless concetning any such mallers. The procedures undertaken do not provide all the evidence that would be required in an audit and consequ@nlly no opinion is given as lo whether the accounts present a 'lrue 2nd fair view, and the report is limited lo those mallers sel out in the statement below. Ind&pènd8nt 8xaminerfs statement In connection with my examination, no maller has come lo my allenlion.. 11) which give8 me roasonable cause to believ& that in any material respect the requirements lo keep accounting records in aCCordae with 8ecliDn 386 of the Companies Act 2006. and lo prepare accounts which accord with the accounting rB¢ord5, comply Nvilh the accounting requirements of section 396 of the Companies Act 2006., and with the m8lhods and principles of th8 Slalemenl of Recommended Practice.. Accounting and Reporting by Charitie5 have not been mel., or 121 lo which, in my opinion. allenlion should be drawn in order to enable a proper understanding of the accounts lo be reached. JM Hillon-Jones Hilton Jone5 Ltd Holllnwood Business Centre Albert Street Oldham OL8 3QL 17th June 2026 P8ga13
The Vegan-OTgahiC Network statement of Flnanelal Aetlvltlas Ilncludlny Incom• and Exp•ndituro Account) For Th• Year End&d 30 November 2026 Unr8strlct8d Funds Restrlcted Fund5 2026 2024 Notes INCOME FROM Oonalions and lttgades Charitable activities Other trading activities Investment income 365.174 365,174 5,000 6.760 4.874 2.875 1 Cl,452 370 6,033 5,000 6,760 4.874 Membership Fees 13.721 13,721 25 TOTAL INCOME 390,529 5.000 395,529 19,755 EXPENDITURE ON Raising funds Charitable activities 19,434 46,399 19,434 51,399 9,817 42,896 5.000 TOTAL EXPENDITURE 65,833 5,000 70,833 52,713 NET INCOMEIIEXPENDITUREI 324.696 324,696 132,9581 Nel gainslllo$$e$) on invèstm8nls 1,880 1,880 1,109 NET MOVEMENT IN FUNDS 326,576 326,57e 131,8491 RECONCILIATION OF FUNDS Total funds brought forward 17 204,956 7,858 212,814 244,663 TOTAL FUNDS CARRIED FORWARD 17 531,532 7.858 539,390 212,814 The slalement of financial acliviliès includes all galns and losse8 recognisod In the year. All In¢ome and expenditure derive Irom continuing activities. The notes on pages 17 to 27 form part ol these accounts. Page 14
Thè VéganQrganic NOork Balance Sheet Ay At 30 Novèmbèr 2025 Companies House number.. 03869080 Unrestrided Fund$ Re¥tricted Fund$ 2025 2024 Notes FIXED ASSETS Fixed assel investments Tangible a8sels 38,291 38,291 36.411 12 38,291 38,291 36,411 CURRENT ASSETS Stock Debtors Cash at bank and in hand 13 14 900 4.642 505,832 900 4.642 513,890 1,142 2,756 195,127 7,858 511,374 7,858 519,232 199,025 Crèdlttsrs: Amounts falllng dug wlthln one year 15 18,133 18,133 22,622 NETCURRENT ASSETS 493,241 7,858 501,099 176,403 TOTALASSETS LESS CURRENT LIABILITIES 531,532 7,858 539,390 212,814 NET ASSETS 531,532 7,858 539,390 212,814 THE FUNDS OF THE CHARITY Roslricled inGome funds Unrestricted income fvnds 17 17 7,858 7,858 531,532 7,858 204,956 531,532 TOTAL CHARITY FUNDS 531.532 7,858 539,390 212,814 For the period in question the COTnpany was enlillèd to thè Èxemption confèrred by saction 477 of thè Companies Act 2006, and that no noticè h88 been depositèd undèr sèction 476 in relation to its accounts for the financial year. The directors acknowledga their responsibilities for complying with the reouirements of the Companies Act 2006 with rèspect to accounting records and the preparation of account5. These accounts hawe been prepared In accordan with the provisions applicable lo companies subject to the 8mall MpanieS, re9ime. Approved by th& tTu$l&È$ on 17th June 2028 Daniel Graham- Chair The notes on pages 17 to 27 form part of these accounts. Page 15
The Vegan.Organic Netsvork ststgmgnt of Cash Flows For Tha Yoar End•d 30 Novèmbèr 2025 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net movoment in funds Deduct investment income IGainsl1105595 on invoslments Decreasellincreasel in debtors Decreasellincreasel in stock Increaselldecrea8e) creditor8 326.578 14.8741 11.8801 11,8861 242 14.4891 131,8491 16,0331 11.1091 233 358 14,2861 NET CASH USED IN OPERATING ACTIVITIES 313.689 {42,6861 CASH FLOWS FROM INVESTMENT ACTIVITIES: Intorg51 4,874 6,033 NET CASH PROVIDED BY INVESTING ACTIVITIES 4,874 e,033 INCREASEIIDECREASEI IN CASH AND CASH EQUIVALENTS DURING THE YEAR 318,563 136,6531 CASH AND CASH EQUWALENTS BROUGHT FORWARD 195,127 231,780 CASH AND CASH EQUIVALENTS CARRIED FORWARD 513,690 195,127 Pag8 16
The Vegan.Organic Network Notes to the Financial StatemgntS For Th• Yèar End•d 30 Novèmbèr 2025 1 Accounting Policie8 1.18asis of proparation and assessment of going concern The accounts Ifinancial slalemenlsl have been prepared undef the historical cost convention with items recognised al cost or transaction value unless otherwise slated in the relevant notes to these accounts. The financial slalements have been prepared in accoidance with the Slalement of Recommended Practice.. Accounting and Reporknng by Charities preparing Iheir account8 in arxordance with the Financial Reporting Standard applicabl8 in the VK and Republic of Ireland IFRS 1021, effoclive 151 January 2019, and the Financial Reporting Stsndard applicable in the United Kingdtsm and Republic of Ireland (FRS 1021 The charity constilules a public benefit enlily as defined by FRS 102. The Iruslees consider that there are no matertal uncertainties about the charity's ability to continue as a going concern. 1.2 Fund8 8tructurg R88trictsd funds are fvnds which aré to be used in 8eeordance vmlh specific re811i¢lion8 impts$ed by the donor or trust deed. There 8re 3 restrioted funds. Unrèstricted income fund8 comprise those lunds which th& trustees arè fre8 to use for any purpose in furtherance ol the charitable objects. Unrestricted funds include designated funds where the Iruslees, al their discretion, have created a fund for a specific purpose. Further d8t3ils of each fund are disdosed in note 17. 1.3 Income rgcognitio l income is r¢¢ognlsed tsnce the charity has entillemenl to the income, il is probable that ihe inci)me wll be ceiVed and the amount of income receivable can be measured reliably. Donations Ère rècogniaèd whèn thè ch8rity has bèèn notified in writing of both the amount and 8ettlemenl date. In thè èvènt that a donation 1$ subject lo condilions Ihat requir9 8 level of pèrformance bfrfore t ¢harity is entitled lo the funds, the income is deferred and not recognised untsl either those conditions are fully met, or the fulfilmenl of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by Ihe charity,. this is normally upon nolificalion of the interest paid or payable by the bank. Dividends are recognised once the dividend has beèn déclared and nolificalion has been Teceived of th8 dividend due. 1.4 Expenditure Recognition Liabilities are recognised as expenditure 88 soon as there is a legal or conslruclive obligation committing the charity to that expenditure, 11 is probable that settlement 11 be requlred and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basi5. All expenses including support costs and governance costs ale allocated or apportioned lo the applicable expenditu heaLling8. For more Inform8tion on th18 attribution refer to note 1.6. 1.5 Irrecoverable VAT Irrecoverable VAT is charged against the expenditure heading for which it was incurred. Pa17
The VeganQrganlc Network Not95 to th8 FinancFal Siatements For Th& Yèar Ended 30 Nov8mlJer 2025 1.6 Allocation of support and govgrnancg ¢osts Support costs have been allocated beiween governance costs and other support costs. Governance cost8 comprise all costs involving (he public 8ccountabilily ol the charily and ils compliance with regulation and good practice. These costs inGlude cosls related to independent examination and legal fees together wlh all apportionment of oveihead and support costs. Governance costs and support costs relating lo charitable activities have been apportioned based on type of expense. The allocation o18UPPOrt and governance costs is analysed in note 8. 1.7 Costs of ralslng funds Thè costs of raising funds consisls of events. publicity and spon80rship. 1.8 Charltable Activlties Costs of charitable activitie5 include governance costs and an appothonmenl of sUPPOrt costs as shown in note 7. 1.9 Tanglble flxed assets and depreciation All assets CDsling more than £500 are capitalised and valued al hisloricèl cost. Depreciation is charged on the following basis.. Computers 33.3% on cosl 1.10 Roallsèd galn8 and lossas All gains and losses are taken lo thè Statement of Financial Activities as they arise. Realised gains and losses on investments ar& calculsted as the difference between sales proceeds and their opening carrying value or their purehase value if aCqUid subsequent lo the first day of the finanoi81 year. Unrèalised gains and 108se$ are calculalod as Ihe difference bebNeen Ihe lair value al the yèar ènd 8nd their varying value. Realisod and unrealised investment gains and losses aTe combin6d in thè St8t&ment of Financial 1.11 Pgnsions The charity operates ari aijto-enrolment pension scheme. The chsrlly h88 no Ilabillty beyond paying ils contributions and collècting @mployees. contributions. 1.12 Debtors Trade and olhei debtors arè rècognised at the selllemenl amount due after any trade discount offered. Prepayments are valued at the amount prepaid nel of any trade di8coun18 due. Page 18
The Vegan-Organi¢ Nètwork Notes tr& thè Flnancial Stataments For The Yèar Ended 30 November 2025 1.13 Creditor¥ and provlsSons Ciedilors 8nd provisions are recognisod where the charily has a present obligation r8sulting from a past event that will probably result in the Iransler of fLsnds to a third party and thÈ amount due to sellle the obligation can be measured 01 ostimated reliably. Creditor5 and prt)visions 8re normally recogrbised at théir setuemenl amount after allowing for any trade discounts due. 2 Related party tran¥a¢tlons and trusteès. &xp•nse$ and rgmuneratSon The trustees all give freely their lime and expertise without any form of remuneration or other benefit in cash or kind 12024.. £nill. Expenses paid lo thè IrustÉes in the year totalled £nil (2024.. £nill- Trustee and director Danlel Graham became an employee Df the eharlty In July 2022. This was approved by the board of trustees at the AGM in October 2022. During the year, he was paid a salary of £18,00012024.' £18,000). The Charity Commission does not need to glve consent as the charity's governing document contains clear powers to employ Trustees. 3 Donations and Legael•$ Unre5trlclfjd 2025 Restricted Total Funds Total Funds 2026 2025 2024 Donations and gift aid 365,174 365,174 365,174 365,174 2,875 2,875 PrevKsus reporting period Unrestricted 2024 R88trict8d Total Funds 2024 2024 Don8llons and gift aid 2,875 2.875 2,875 2.875 Page 19
The Vegan.Organic Network Notes to the Financial Stsf6m6nts For The Yoar Endèd 30 Novèmbèr 2025 4 Incomé from charltable activltie¥ Unrestrlcted 2026 Re8trict8d 2025 Total Funds Total Funds 2025 2024 Cyril Cwden Trust Membership fees Income from events 5.000 5.000 10.077 375 5,000 5,000 10,452 Prèvious reporting period Unrostrlcted 2024 Re8trict8d Total Funds 2024 2024 Membership fÈÈs Income from events 10,077 375 10,077 375 10,452 10,452 S Net Income 2025 2024 Nel Incom¢ is slated after charging.. Accountancy 1,040 1,02D 6 Incomo from othar tradlng activities Unrestricted Rèstricted 2025 Total Funds Total Funds 2025 2024 202S Mer¢handisè Stall Hir8 Other Income 32 1,513 5,215 6,760 32 1,513 5.215 6,760 370 370 Previous repDrting period Unr&8lrict8d Rgstricted Total Funds 2024 2024 2024 Mèrchandise 370 370 370 370 Pag$ 20
Tho Vegan.Organlc Nofvjork Notès to the Financlal Statempnts ForThè Year Ended 30 Novèmbèr 202S 7 Expgndituro Promotion ot Vggan Organi¢ System of Agricultur& and Horticultur• 2025 2024 Exp&ndlture on raising fund¥ Website costs Event costs Fundraising and advertising c081$ 962 14,244 4,228 19.434 962 14,244 4,228 19.434 285 5.435 4,097 9.817 Youth and Communlty Actlvities 2025 2024 Expenditur& on charitable activitie5 Employment Costs Freelance worke18 Books. 5ubs¢riplions and merchandisè Travel expenses Bank charges Grants awarded Computer & IT costs Telephone & internat Post, printing & sialionery Bank interest Volunteer Exppnses Resources Donations Paid Minor Equipment Training Insurance Governance costs Support costs 18,2SO 2,220 11,594 882 307 10,515 330 300 2.937 18,260 2,220 1f,594 882 307 10,515 330 300 2,937 18,353 2,962 1,389 3,200 528 9,163 1.277 3,312 70 290 290 601 36 298 1,04 1,790 51,399 e01 36 298 1,040 1.790 51,399 1,020 1,620 42,696 2025 2024 Reslricled funds Unrestricted funds 5,000 65,833 70,833 5,363 47,350 52,713 Page 21
Tho Vegan.Oryanl¢ Network Notes to thg Financial Statements For Thg Y8ar Ended 30 November 2026 8 Allocatron of govemancfr and support ¢o$t8 The breakdown ol support cosls and how these were a15o¢aled beeen governancè and oth&r support costs is shown below. Gèneral Support Basls of apportionment Governance 2025 Accountancy Adminislralion Payroll lees Book-keeping Professional lees type ol expense type of oxponse type of expense type of expenyè lypè of èxpènse 1,040 1,040 1,201 357 198 34 1.201 357 198 34 1,790 1,04 2.830 Previous reporting period General Support Basis of apportitsnmonl Govemance 2024 Accountancy Adminislralion Payroll fees Book-keeping type of expense type of expensè type of expense type of expense 1,020 1.020 1.183 329 108 1,183 329 108 1,620 1,020 2.640 9 Analysis of staff eosts 2025 2024 Wages and salaries Pension ¢oslg 17,907 353 18,000 353 18,260 18,353 Charitable activities 18,260 18,260 18,353 18,353 2025 2024 Average number of employees Numbèr of employees with benefit8 In excess of £60.000 2025 2024 Total smployment benefits, including employer pension contributions of thé key management personnel The charity consider8 Ils key management personnel ¢ompris8S th8 trustees. Page 22
Thg Vggan-organlc Network Notes to the Financial Stsiement# For The Y&ar Ended 30 November 2025 10 Independgnt Examingr F$ 2025 2024 Independenl examination fees 1,040 1,040 1,020 1,020 11 Flxed asset investments 2025 2024 Valuation al 0111212024 Unrealised Gains/lLosses} Realised Gain31lL055e5} Valuation at 30111r2025 36,411 35.302 522 587 1.880 38,291 36,411 12 Tanulble Flxed Assèts Computers Total Cost At l December 2024 At 30 November 2025 12,651 12,651 12,651 12,651 Depreclatlon At 1 Decombgr 2024 12,651 12,651 12,651 12,651 At 30 November 2025 Net Book Value 13 Stock 2025 2024 Mag8zino8, CD'S. DVD'S and books 900 1,142 1.142 900 P398 23
The Vegan-Oryani¢ Network Notes to thè Flnanclal Stat•mants For Thg Yèar Ended 30 November 2025 14 Dèbtors 2025 2024 Dèbtors Prepayments Other deblois 47 2,709 488 4,156 4,642 2,756 2025 2024 Roslricled UnreslTicled 4.642 4.642 2.756 2,756 16 Credstors: amounts f¥lling dua within one yèar 2025 2024 Ciedilors Other creditors and a¢¢ruals Pen$ions Control 16,826 1,238 69 21,437 1,185 18,133 22,622 2025 2024 Un¥esl¥icled 18,133 18,133 22,622 22,622 16 O&ferred Income 2025 2024 Dèferred income comprises ienlal income and grants invoic8d and received in advance. Balance as at 01 December 2024 Amount released lo income eamod from charitable activities Amount deferred in year Balance as al 30 November 2025 Pa 24
The Vegan.Organic Nètwork Notes lo tha Flnancial Statements For Thg Ygar Ended 30 November 2025 17 Analysis of fjharÉtable funds Analysis of movements In unrastricted fund3 Asal l D•cernber 2024 A¥at 30 NovoMb•r 2025 Incomlng Rp60vr¢•s R•sree9 Expènded Transfevs Gènéral fund Designated fund8 125,271 79,685 204.956 390,529 163,9531 451,847 79,685 531,532 390,529 163,9531 PrevKIus reporting period As•t l DgGember 2023 IDoomlng Rssources Rtsour¢88 Expundèd 3Q N¢JvornLwr 2024 TransferB General fund Dèsignated funds 151,757 79,685 231,442 19,755 146,2411 125,271 79.685 204,958 19,755 {46,2411 Namg of unrestrlcted fund., General fund DesignÈlÈd funds DesGription, nature and purpose of the fund The unrestricted funds of the organisalion To establish and maltitsin a ¢enlre and lor the Kindling Fai Analysis of movemgnts in rèstricted funds Aeai 1 Oecember 2024 Asat 3D Novernb&r 2D25 In¢omlny Resources Resour¢e8 ExpgndFd Yransf•r8 OonalioT15- 3uT58ry Fund Donations- Events Fund Donations- Centre Cyril Corden Trust 1,824 246 5,788 1,824 246 5,788 5,000 Is,0001 7,858 5,000 15,0001 7,858 Page 25
The Vegan4)rganlc Network Notes to tho Fin8nciJl Ststements For Tha Y8ar Endèd 30 Novèmbèr 2025 Previous reporting perrod Asal l Decgmbgr 2023 Asat 30 Novgmber 2024 In¢ornlng Re50urcgs Rg$our¢es Exponderf Translers Donations- Bursary Fund Donations- Events Fund Donalion$- Centre 7,187 246 5.788 15,3631 1,824 246 5,788 13,221 15,3631 7.858 Name of restrlcted fund.. Descrlptlon, nature and purpose ot the fund Donations . Bursary Fund Donations- Events Fund Donations- Contre Cyril Corden Trust lo provide grants lo students lo support VON attendance al events for the"Save Ouf Wildlife" competition towards My Vegan Farm Book and Eco Fesl 18 Analysis of net assets between ndS D88ign8ted funds Unre8trlcted Re8trl¢ted 2025 Tangible fixed assets Cash at bank and in hand Other nel current asselsllliabililie51 Total 38.291 426,147 12,591) 451,847 38,291 513,690 12.591 539.390 79,685 7.858 79,685 7,858 PviouS reporting period De8lgnated funds Unrest¥ictsd Restrictsd 2024 Tangible fixèd agsèls Cash al bank and in hand Other nel current assetsllliabililiesl Total 36,411 99,726 18,724 117,413 36,411 187.269 18,724 204,956 79,885 7,858 79.685 7,858 Page 26
The Vegan.Organic N8fv•ork Notes to the Financial Statements For The Yèar End•d 30 November 2025 19 Going Concern The charity'5 main source of income 18 grant funding and investment income. The Iru8lees consider. having regard to reserves that il Is appropTiale lo prepare the accounts on a going coTrncern basis and. coTrn8equenlly. the accounts do not include any adjustments that would be necessary if the funding income Should cease. 20 Post Balancè Shèèt Evènts The Trustees do not consider that there have been any events sIre the balance sheet date that Significantly impact on the financial 8talemenl8. 21 Financial Instruments The chaiity only has financial assets and financial liabilities of a kind that qualify as basic financial inslrumenls. Ba8ic financial instrumen18 are inlli851y re¢ogni8ed al Ir8ns8¢tion value and sub8equenlly measured at their settlem&nt valuè. Pagè 27