## **2022**
## _P e r m a c u l t u r e A s s o c i a t i o n_
_( B r i t a i n )_
_R e p o r t a n d f i n a n c i a l s t a t e m e n t s F o r t h e y e a r e n d e d 3 0 t h J u n e 2 0 2 2_
**PERMACULTURE** ASSOCIATION
C O M PA N Y
**3**
## Company number 5908919
Charity number 1116699 (England and Wales) and SC041695 (Scotland).
Registered office and operational address: Hollybush Conservation Centre, Broad Lane, Kirkstall, Leeds, LS5 3BP
Other names the charity is known by: Permaculture Association
## TRUSTEES
Trustees, who are also directors under company law, who served during the year were as follows:
Mr Graham Wood Appointed 21/11/2015 Mr Les Moore Chair Appointed 09/11/2017 Ms Jo Barker Appointed 17/11/2018 Ms Gihan Soliman Appointed 17/11/2018 Ms Scarlett Penn Appointed 17/11/2018 Mr David Hewitt Treasurer Appointed 03/12/2020 Ms Tammi Dallaston Appointed 03/12/2020 Mr Andrew De La Haye Appointed 03/12/2020 Ms Heather Elgar Resigned 17/01/2022 Mr Paul Mehew Appointed 03/12/2020 Mr Scott Moncur Secretary Appointed 03/12/2020 Ms Carla Moss Appointed 03/12/2020 Ms Rachel Phillips Appointed 03/12/2020 Mr Sammuel Yisrael Appointed 03/12/2020
COMPANY SECRETARY Mr Andrew Goldring
## KEY MANAGEMENT PERSONNEL
Mr Andrew Goldring, Chief Executive, Mrs Rachel Crosby, Operations Lead, Mrs Sally-Ann Delf, Finance Coordinator.
## BANKERS
Unity Trust Bank, Nine Brindleyplace, Birmingham, B1 2HB
Ecology Building Society, 7 Belton Road, Silsden, Keighley, West Yorkshire, BD20 0EE Cooperative Bank, PO Box 25, Skelmersdale WN8 6WT Triodos Bank, Deanery Road, Bristol, BS1 5AS
MetroBank, One Southampton Row, London WC1B 5HA
## Independent Examiners
Building a network of systems thinkers with the power to create healthy cultures and ecosystems.
Third Sector Accountancy Ltd, Holyoake House, Hanover Street, Manchester, M60 0AS
The trustees present their report and the examined financial statements for the year ended 30th June 2022. Included within the trustees’ report is the directors’ report as required by company law.
Reference and administrative information set out on pages 0-1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
**5**
## “ P e r m a c u l t u r e
## CONTENTS
|OUR YEAR|0 6||F I N A N C I A L R E V I E W|3 0|
|---|---|---|---|---|
||||S u m m a r y|3 0|
||||S i g n i f i c a n t Ev e n t s|3 0|
|O B J E C T I V E S & A C T I V I T I E S|0 8||Fu n d i n g S o u r c e s|3 1|
|P u b l i c B e n e f i t|0 8||P r i n c i p a l R i s k s &|3 1|
||||U n c e r t a i n t i e s||
|P u r p o s e a n d A i m s|0 9||R e s e r v e s|3 1|
||||||
|A C H I E V E M E N T S &|1 2||P L A N S F O R T H E F U T U R E|3 2|
|P E R F O R M A N C E|||||
|C h a r i t a b l e Tr a d i n g|1 3||S T R U C T U R E , G O V E R N A N C E|3 4|
|G r a n t Fu n d e d P r o j e c t s|1 8||A N D M A N A G E M E N T||
|M e m b e r L e d A c t i v i t i e s|2 4||||
|S u p p o r t S e r v i c e s|2 7||R e m u n e r a t i o n p o l i c y f o r|3 6|
|A l l o c a t i o n o f g r a n t s|2 7||ke y m a n a g e m e n t p e r s o n n e l||
|Vo l u n t e e r s|2 7||P o l i c y R e v i e w a n d R i s k|3 6|
|H o w w e m e a s u r e|2 8||m a n a g e m e n t||
|p e r f o r m a n c e|||S t a t e m e n t o f|3 7|
|B e n e f i c i a r i e s|2 9||r e s p o n s i b i l i t i e s o f t h e||
||||t r u s t e e s||
||||R E P O R T T O T H E|3 8|
||||M E M B E R S A N D T R U S T E E S||
||||O F P E R M A C U LT U R E||
||||A S S O C I AT I O N ( B R I TA I N )||
||||||
i s c o m p l e t e c o o p e r a t i o n b e t w e e n e a c h o t h e r a n d e v e r y o t h e r t h i n g , a n i m a t e a n d i n a n i m a t e .”
B i l l M o l l i s o n
**7**
**----- Start of picture text -----**
6
**----- End of picture text -----**
## O U R Y E A R
Two years of pandemic have been followed by war in Europe, heatwaves and extreme weather across the world and a deepening energy and cost of living crisis at home. Permaculture, with its ethical vision, ecological principles, design approach and myriad of practical solutions, is more relevant now than ever before.
Over the last year we have done just that. As you will read, we have substantially increased our support for local projects across the UK and led important work on tackling climate change, as well as delivering a number of projects and all of our usual work on memberships, the diploma, events, online learning, building regional networks and more. We have delivered great work, and are in a good financial position despite the wider challenges.
We know that permaculture changes the way people think and act, and this in turn leads to incredible projects and initiatives, with the land and with communities. Which is why our simple goal is to support more people to do more permaculture.
We have had our own challenges too. Covid has affected us more in this last year than the previous two, with staff
illness and personal loss. There have been changes in staff and it takes time to handover well. We are hugely ambitious, but our income is still less than needed to move forward as boldly as we would like.
New work has included reviewing our Theory of Change to place more emphasis on understanding and focussing on long term impact and outcomes. We want to ensure we are truly welcoming to everyone in society, so we are working to increase our diversity, be more inclusive and accessible. This is a deep seated issue, so we have made a deep commitment to it.
The year ahead will be hard for many people, with the cost of living crisis / inflation / energy costs / anxiety about the world, all adding to the pressure that we are under. We will be working hard to make sure that the Permaculture Association really supports members well, helping people to understand how permaculture can add to personal,
household and community resilience, as well as adding joy and meaning to life.
A sincere thanks to all of our supporters and donors, to all the brilliant volunteers and staff that help to push the work forwards each year. We need each other more than ever.
Les Moore, on behalf of Trustees
**8**
**9**
## P U R P O S E S & A I M S
**Our charitable objects as defined in our Memorandum and Articles of Association are:**
## **1.**
- **(a)** to advance the education of the public in the theory and practice of permaculture, the conservation of the environment, and related subjects.
- **(b)** to carry out research into permaculture and related subjects and to publish and disseminate the results of such research with or without charge.
## **2. In the furtherance of these objects :**
- **(a)** to research and to collect, coordinate and disseminate information about permaculture;
## O B J E C T I V E S & A C T I V I T I E S
The trustees review the aims, objectives and activities of the charity each year as part of the Policy Governance process. This report looks at what the charity has achieved and the outcomes of its work over the last year. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it serves. The review also helps the trustees ensure the charity's aims, objectives and activities remain focused on its stated purposes.
## P U B L I C B E N E F I T
The trustees have referred to the Charity Commission's guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. Trustees consider how planned activities will contribute to the aims and objectives that have been set. Projects are designed to cater for the needs of particular groups, and also to have the widest possible public benefit.
**(b)** to produce, publish and develop, or cause to be produced, published and developed, information on permaculture, whether in printed, electronic, or other forms such as films and broadcasts, and whether gratuitous or for sale.
- **(c)** to promote, manage or arrange courses, hands-on training, lectures, seminars, conferences, demonstrations, exhibitions, and other means and resources so as to provide and facilitate the education of the public in the theory and practice of permaculture;
**3.** To seek and to exercise such powers as may be incidental and conducive to the objects of the Charity.
**1 0**
**1 1**
## P U R P O S E S & A I M S
I n a d d i t i o n , w e h a v e s i x a i m s t h a t w e r e r e v i e w e d l a s t y e a r ( w i t h n o c h a n g e s m a d e ) :
To achieve these objects and aims the Permaculture Association carries out work within three broad areas of activity: **Charitable Trading** - services delivered for a fee; **Grant Funded Projects** - work carried out with support from funders and donors; and **Member Led Activities** - where we support members to carry out projects and activities under the umbrella of the organisation. These three areas are underpinned and supported by our **Support Services** and **Governance work** .
a r e a 1
## CHARITABLE TRADING
Services delivered for a fee
1. Make permaculture accessible
a r e a 2
2. Accelerate learning about permaculture
3. Grow permaculture networks
## GRANT FUNDED PROJECTS
work carried out with support from funders and donors
4. Share and develop permaculture practice
5. Work with others to tackle key challenges
6. Build a smart, effective, socially responsible and sustainable organisation.
## a r e a 3
## MEMBER LED ACTIVITIES
where we support members to carry out projects and activities under the umbrella of the organisation
**1 2**
**1 3**
## A C H I E V E M E N T S & P E R F O R M A N C E
## C H A R I TA B L E T R A D I N G
The Permaculture Association provides its services at what we consider to be an accessible and fair cost, with strategies to make them accessible to people on low incomes such as bursary tickets for events.
T h e c h a r i t y ' s m a i n a c t i v i t i e s , a c h i e v e m e n t s a n d p e r f o r m a n c e f o r 2 0 2 1 - 2 2 a n d w h o t h e P e r m a c u l t u r e A s s o c i a t i o n w o r k e d w i t h a r e d e s c r i b e d b e l o w. A l l a c t i v i t i e s a r e u n d e r t a k e n t o f u r t h e r t h e P e r m a c u l t u r e A s s o c i a t i o n’s c h a r i t a b l e p u r p o s e s f o r p u b l i c b e n e f i t .
MEMBERSHIP helps us to increase education, disseminate research, support network development and engage members in the work of the charity. Our membership numbers have been slowly increasing and we currently stand at 2040 with a retention rate of 93%. Katie Bloom started in April in a new role, as Membership & Communications Coordinator. Her focus has been to engage with members and share their stories with the wider network so we can better demonstrate permaculture in action and connect our members. With the new website due to be launched in Spring 2023 and the gradual introduction of the Permaculture Community Hub, there will be a big push for membership post website launch.
As well as recognising the need to provide a comprehensive offer for people who are experienced in permaculture, there is a conscious shift towards providing more tailored support and resources to people who are new to permaculture. We ran a 2 day
workshop on audience segmentation and how to better address the needs of new audiences. This a shift in focus so that our efforts are more focused and targeted towards our members' needs and requirements.
## **www.permaculture.org.uk/about/join**
## EDUCATOR MEMBERSHIP now
has 120 international members, mostly based in the UK. It aims to enhance the quality and reputation of permaculture education, support educators to be effective and offer much needed people care and support. The monthly online gathering continues with educators cofacilitating and presenting on areas of professional development.
## **https://www.permaculture.org.uk/ education/join**
**1 4**
**1 5**
## ONLINE LEARNING helps to make
permaculture education more accessible to more people, and also to provide a consistent passive revenue stream to support further education work. The new platform is not as accessible as the previous one but the team handled the unexpected closure of the Learning Management System (LMS) well. ‘Design For Resilience: The foundations of permaculture’ - is now well-established but more work is needed to promote it to a wider audience outside of our network. We are seeking to secure funds for more BIPOC bursary places (Black, Indigenous, People of Colour). We have reached new markets with ‘Growing Food in Small Spaces’ and have increased both our equity work and the reach of permaculture education. Growing Food offers a different route into permaculture education than the classic Intro / Permaculture Design Course format, whilst offering solutions to current economic problems. With more of a focus on the educators network and supporting educators to create courses we have now engaged three educators /groups to produce courses on our platform.
## DIPLOMA IN APPLIED PERMACULTURE DESIGN
supports members to develop and deepen their design skills and showcase practical solutions to many of the challenges facing us. With the support of the Diploma Working Group, work is ongoing on delivering the new Diploma system and improving the dedicated Diploma website with its searchable library of hundreds of designs. We have continued to support the network through our popular programme of Monthly Online Gatherings, covering a huge variety of topics. In Autumn 2021, tutor training was once again delivered online, making it as accessible as possible and resulting in seven new tutors joining the network.
**https://diploma.permaculture.org.uk/**
EVENTS play a big role in supporting positive relationships and connections between members, staff and partners. This year has seen us face the challenge of returning to the production of our inperson Convergence in September 2022 which was a big success for attendees with great feedback. The balance of this with our online offerings has proved challenging and we recently took the decision with our partners to move the second online European Permaculture Forum event from November 2022 to March 2023 in order to better prepare for it and ensure its success. We are also in the process of launching monthly member-focused ‘Campfire’ events on our new Community Hub. We see these three strands of work - large online events, in-person gatherings and smaller, regular online community offerings - as the pattern for the years to come.
## **https://events.permaculture.org.uk**
## OTHER
Other charitable trading has included sales of certificates, the Teachers’ Guide and the Children In Permaculture Manual.
## **www.permaculture.org.uk/shop**
**https://www.permaculture.org.uk/ education/online-courses**
**1 6**
**1 7**
## S P E C I A L F E AT U R E P R O J E C T S A N D L A N D * N E T W O R K
( * L A N D s t a n d s f o r L e a r n i n g A n d N e t w o r k D e m o n s t r a t i o n a n d w a s o r i g i n a l l y d e v e l o p e d w i t h L o t t e r y f u n d i n g i n 2 0 0 9 - 2 0 1 4 )
**It’s been a busy year in the development of the Projects and LAND network, with growing numbers of engaged members, monthly online gatherings and masterclasses and our first ever My Green Community nationwide event.**
**Our monthly online gatherings have been gathering momentum, with projects from the network leading sessions on areas of expertise. This year these included The Leeds Hyde Park Source project sharing how they created their own set of permaculture principles, a virtual tour of Ecoworks in Nottingham, learning about diversification and creating multiple income streams at Scotswood Community Garden in Newcastle and an exclusive presentation from Plants for a Future about their new Food Forest Fund. Each gathering gives members an opportunity to meet, ask questions, share their project news and to ask for support and advice from other project leaders.**
**We launched our new Projects Offer in November 2021 as a means of identifying and better supporting members who run permaculture inspired projects. Additional member benefits now include a 10% discount on public liability insurance with our new partner Zurich Insurance, a monthly newsletter with invitations to join network events, information about current funding streams and opportunities, links to relevant courses and a monthly project feature. There are now over 500 members signed up for this offer and 110 projects and LAND centres listed on our new Projects and LAND map on the website.**
**Following a survey of members, we managed to secure funding from Zurich Insurance to host twelve masterclasses, offering guidance and support in the areas identified as being of the greatest challenge to projects. There have now been nine well attended masterclasses led by experts within our network on insurance, governance, project management, funding, volunteer programmes, event management, business planning and creating story and video content. Each masterclass has been recorded, shared in our monthly newsletter and is accessible in the new Projects and LAND members video library alongside a folder of supporting resources.**
**A key role as network coordinator is to really celebrate fantastic work that our projects are doing to support their communities. This year we have launched a monthly project spotlight feature on our blog, where a network project is given the opportunity to share their news, their work and to invite others to join in. This is then shared in newsletters going out to the whole membership and through our social media. We have also developed a template for instagram takeovers, where project and educator members are given access to our Instagram and**
**Facebook account for a day, so they can share their stories and promote their work to over 70,000 followers.**
**September saw our first ever ‘My Green Community’ month, a collaboration between the Permaculture Association, Ecolise’s European Day of Sustainable Communities and the Great Big Green Week, run by the Climate Coalition. Between the 9th- 30th September, over 40 projects opened their doors to the public, running open gardens, apple days, foraging walks, climate discussions, farm tours, introduction to permaculture courses and much more. We were able to award £50 bursaries to support twenty projects participating in My Green Community and did extensive promotion through our website, newsletters, social media and at festivals and events nationally. Our plan is to build on the successes and challenges of this year and to turn this into an annual event.**
**We have exciting plans ahead to create an online learning programme to support new and emerging LAND Centres, our Big Give Christmas Campaign, which will enable better resources and regional skill sharing events for projects and a continued commitment to support and celebrate all of the brilliant permaculture people running community projects in the UK and beyond.**
**1 8**
**1 9**
## G R A N T F U N D E D P R O J E C T S
## www.mothernatureproject.org
## The 52 CLIMATE ACTIONS project
has developed a permaculture orientated online climate change solutions library. It was launched in July 2019 to very positive reviews. We have had over 42,000 visitors to the website since it launched with an average of 850 visitors a month this year. We have a core returning audience of around 5,000 people. Our current focus is on deepening engagement with audiences and improving the user experience and resources on the site. This year we have produced a physical, downloadable deck of 52 Climate Action cards and created a range of supporting teaching materials.
## Seeds for Action (formerly 52
Climate Actions with Children) is a project working to produce a deck of 30 simple outdoor action cards for young children and their families. We successfully ran a fundraising campaign for phase one in 2021, and have completed the first 6 cards. We are now exploring funding models for the next phase and hope to have a finished product ready for Christmas 2023.
## www.52climateactions.com
MOTHER NATURE PROJECT The first project was funded by Erasmus+ between 2017-2020. We now have funding for a second project between Nov 2021 and Dec 2023. The focus on the second project is Mothers as Natural Leaders. There are 5 European partners, the PA being the UK partner with Looby Macnamara and Emma Gorbutt working on behalf of PA. The first project focused on the transformative process of becoming a mother, and produced a guidebook and a beautiful set of cards and a curriculum for facilitators. The second project is now building upon that success and has already released 15 podcast episodes in English in season 1, with another 15 in each language to come. Soon to come is an online course for mothers to run Mother Nature circles, a handbook and another card deck. We have also run an international training in Hungary, and a multiplier event in the UK as well as running Mother Nature circles online and at festivals over the summer.
**2 0**
**2 1**
## G R A N T F U N D E D P R O J E C T S
TOOLS FOR THE FUTURE (PREVIOUSLY ETHICAL LIFESTYLE TOOLKIT), is a collaboration between the Permaculture Association, the IPEN (International Permaculture Education Network) and the Ethical Consumer Research Association, funded by a successful crowdfunding campaign, which aims to provide personalised community action plans for its users. Despite the challenges of limited resources and staff changes, a minimumviable-product (MVP) online toolkit is being launched in Autumn 2022, to empower users towards making ethical lifestyle choices and community action, with the intention that further resources can be secured to develop this further.
BLASTwas a two and a half year project supported by EU Erasmus funding, concluding at the end of 2021. Its purpose was to enable educators, trainers, facilitators, mentors, researchers and community champions to deliver transformative learning opportunities for citizens, communities and professionals. The Permaculture Association and IPEN contributed strongly to all outputs, gained significant understanding of theoretical and practical aspects of blended learning and transformative learning through the project, and are working to complete an simple online introduction to blended and transformative learning course as a legacy of its involvement in the BLAST project.
has worked over the last three years with funds from an anonymous donor to support the emergence of a ‘coherent and effective local to global permaculture network’. This has primarily taken the form of developing an online space where people can work together around a common vision, mission and aims. The Association’s role has moved from managing the project, to supporting it to being self-organised, which is now largely in place. We continue to support the CoLab and are working with them to secure resources for a next phase of work.
## www.perma.earth
**2 2**
**2 3**
## G R A N T F U N D E D P R O J E C T S
ScotLAND has been supporting Scottish permaculture projects to engage the public, and disadvantaged groups in particular. This year the Pebble Trust enabled us to work with a cohort of learners from the Highlands and Islands using the new online learning platform and networking support
## scotland.permaculture.org.uk/land/about-scotland
## Community Climate Coaches
(CCC) iis funded by the European Union Erasmus+ programme. The aim of the project is to establish a new vocation of Community Climate Coach, and to support their capacity to cultivate community-led approaches to resilience and regeneration. The project is developing training, toolkits, good practice guides and project examples to help and inspire the Coaches and the communities they work with. As climate change has an increasing impact on all of us, locally led community responses are becoming more and more important and Climate Coaches have an exciting role to play in creating truly resilient communities. Linking to our work on 52 Climate Actions.
is another Erasmus+ Activating Community Transformation (iACT) project. The project is led by PAB with 6 other European partners. Its aim is to create more and better place-based learning and demonstration centres. These centres will spread regenerative and resilient approaches and help people, communities and regional networks to achieve social, environmental and climate goals. The project is rooted in the pioneering work of the PAB’s LAND network in the UK, which has now been copied in Denmark, Bulgaria, Finland, Sweden and Norway (see special feature below).
## University of York ‘Fix Our Food’/Urban Agriculture Consortium/
Northern Real Farming Conference. We have been supporting these initiatives with seats on advisory boards, links to member projects, sessions at events and technical knowledge. Work included the generation of new video materials for farmers, exploration of how we can support new entrants into farming and a Yorkshire wide permaculture style landscape data modelling initiative that will feed into national research for Defra.
**2 4**
**2 5**
## Permaculture Scotland. This is
## M E M B E R L E D A C T I V I T I E S
## Diploma Working Group
## Education Working Group
(DWG). Provides a forum for tutors, apprentices and staff, guiding the Association’s Diploma strategy. The DWG spent a significant amount of time in the previous 2 years developing a new system that was launched in September 2020. We are currently supporting existing apprentices to complete their work or move to the new system. There’s a huge amount of creativity in the Diploma network with apprentices developing designs for a wide range of home, community, farming and other contexts. The new website and design library helps to make many of them much more accessible.
(EWG). Supports member led work on education and guides the Association’s education strategy and work plan. This year the EWG have continued to do curriculum development to widen the reach of permaculture, reviewed curricula in light of learning more deeply about Justice, Equity, Diversity and Inclusion and helped to plan and deliver our first online Educators meeting. Work continued on a post PDC, modular short course to support people progressing towards the diploma.
## www.permaculture.org.uk/education/ education-working-group
## Paramaethu Cymru is the
Permaculture Association’s strategic network in Wales and an official branch. This year they have concentrated on the Permaculture Gathering which was held in September which was a huge success. They will be building on that success in coming months, seeking to bring more members into the process and building support for a new phase of exciting and strategic work in Wales. Wales has very supportive national policy, so the PA will be supporting PC to make use of this and help Wales to become a leading example of permaculture globally. wales.permaculture.org.uk/
the Permaculture Association’s strategic network in Scotland, and its work is generally financed through an annual gathering which sadly had to be cancelled again. A dedicated working group helps to run the website and oversee project activities, such as the online learning work in the Highlands and Islands. The group also prepared events and information for COP26 in Glasgow. Scotland also has many opportunities that are not available in England, and with the new fundraiser we will be supporting a new phase of work to develop in 2023. scotland.permaculture. org.uk/
## diploma.permaculture.org.uk/
**2 7**
_““The care of the Earth_ **2 6** _is our most ancient and most worthy, and after all our most pleasing responsibility. To cherish what remains of it and to foster its renewal is our only hope.” ― Wendell Berry_
## S U P P O R T S E R V I C E S
This work underpins our success. It is where we do all the technical work, staff care, planning, financial management and other administrative support for the teams delivering Charitable Trading and Projects. This year saw a successful handover from Celia Ashman to Rachel Crosby, our new Operations Lead, lots of recruitment, and an upgrade to our internal reporting system and project management process.
Most notably, we are doing a complete overhaul of our website, which was required for both technical reasons (we have to upgrade the ‘software’) and because the site has become too large, sprawling and hard to navigate. We are integrating, refining, reviewing the brand and logo, simplifying and preparing for a launch in Spring 2023. A huge thanks to all the staff and volunteers that have contributed to the support services work! Allocation of grants
## A L L O C AT I O N O F G R A N T S
The Permaculture Association supports a range of UK and international member led projects, this year that has included the Himalayan Permaculture Group, Sector 39, Stichting Reculture Foundation, IPEN, Affinity/Steward Community Woodland, PermEZone, and iACT project partners. See note 8 in the accounts.
## V O L U N T E E R S
Thanks to all the volunteers that have been helping with online and in person events, working groups, project work, and in the Leeds office. Numbers are still lower than ‘precovid’, but are steadily increasing again. Estimated this year to be the equivalent of around three full time staff members (a 50% increase on last year), so very significant.
**2 8**
**2 9**
## H O W W E M E A S U R E P E R F O R M A N C E
A variety of measures are used to understand whether our work is on track within each area. Common to all are financial measures - primarily monitoring planned versus actual expenditure. We also use online surveys, participant interviews, monitoring of progress towards key milestones using gantt charts, event and workshop feedback, web analytics, monitoring numbers of apprentices, members, tutors, sales, visitors, et cetera! Data is assembled by staff for review at the quarterly planning day on the Monitoring Report, and made available as a summary each quarter to the Board. Monitoring data is linked to aims.
This year we began the process of updating our Theory of Change, which will then feed into more targeted monitoring and evaluation of key outputs and outcomes. Will be completed early 2023.
## F U N D R A I S I N G
Our major funding effort this year was responding to the National Lottery’s ‘Growing Great Ideas’ Fund. Sadly that fund was mysteriously pulled at very short notice, and despite putting in a very high quality proposal, we were told via a standard email that we did not meet the criteria and have received no feedback whatsoever, despite requests. This is highly disappointing given there were 50 partners and we had spent 8 months developing a comprehensive £5 Million proposal. We are now concentrating on some smaller project proposals, and have appointed a new staff member to support more regular applications.
## B E N E F I C I A R I E S
The Permaculture Association serves the public, its members and the wider international permaculture community. Specific projects and events are able to engage specific groups, and we are working to increase our offer to ensure that a greater diversity of people can be included. A new Board level sub-committee is charged with understanding barriers to participation in permaculture and the Permaculture Association, and will help us to increase the diversity of people involved.
## S I G N I F I C A N T F A C T O R S A F F E C T I N G T H E C H A R I T Y I N 2 0 2 1 - 2 0 2 2
Ongoing inflation and increasing pressure on staff wages will be a significant factor affecting charity finances in the year ahead.
**3 1**
# **3 0** F INA N C I AL RE VI E W
## S U M M A R Y O F T H E Y E A R
## F U N D I N G S O U R C E S
The Statement of Financial Activities shows a deficit on charitable trading (unrestricted) activities of £8,992.
This was due to a number of factors. We had to switch to a new IT platform for our on-line learning product when the previous supplier withdrew, resulting in un-budgeted depreciation charges of £5,404. There were also increased payroll costs due to staff changes and increased resources aimed at meeting the aims in our strategic plan following review by the Trustees in November 2021.
In general our income held up well with a small increase in members’ subscriptions and education activities breaking even, though we had budgeted for higher figures. Many members also made donations which helped to keep the deficit to manageable proportions and was greatly appreciated by Trustees. The deficit
can also be considered sustainable when looking at unrestricted reserves which still stand at a very healthy £79,519.
Restricted activity produced a cash surplus of £46,292, mainly due to the iACT and Mother Nature project grants coming in, with expenditure to follow in subsequent years. Receipts and project costs are booked when they arise, often in different financial years. This makes for more volatility in year by year results but over long periods the differences balance out, as project budgets are rarely overspent.
The combined surplus for unrestricted and restricted activities was therefore £37,300.
The overall picture is one of financial resilience, supporting the Trustees’ opinion that the Association remains a going concern.
These are detailed in the notes 3 and 4 of the accounts. A huge thanks to all of our regular donors with a special mention to the generous donation from Beach Tree Corner. We also received an asset lock payment from the National Forest Gardening Scheme which wound up as a CIC during the year.
.
## P R I N C I PA L R I S K S & U N C E R TA I N T I E S
There are three key financial risks to the organisation. Firstly the uncertain funding environment with increased competition for funds, with funding diverted from environmental causes to more immediate needs such as poverty and hardship. Secondly, the cost of living crisis will impact on the ability of members, learners and supporters to join, donate and learn with the PAB and its network of projects and educators. Thirdly, ongoing inflationary pressures have the potential to increase costs and for very understandable requests for increases in staff wages. The main steps to mitigate these risks are to continue to maintain and develop our diverse sources of charitable trading and project work, and to continue to increase the value we provide members and the public through our work. We will work to maintain our existing level of service.
## R E S E R V E S
At the end of the period the charity held total funds of £237,569. These break down as: Unrestricted £79,519 Restricted £158,050.
## S I G N I F I C A N T E V E N T S
There were no significant financial events.
The unrestricted reserves policy of the Association is to aim for 6 months running costs, assessed as half the previous year’s expenditure on unrestricted charitable trading activities. This suggests a figure of around £77,000, which at £79,519, we are exceeding.
Reserves are held to ensure the continuation of the Association in the event of a significant reduction in funding or unexpected expenditure.
_"Helped me make sense of my life and gave me the tools to make a difference."_
_"Helped me take more responsibility and therefore power of my life"_
**3 2**
**3 3**
## P L A N S F O R T H E F U T U R E
The new Theory of Change will help to review and refine our long term strategy and business plan, and set priorities for the next phase of fundraising and organisational development. This will certainly mean some reprioritising of existing work, as well as the potential to stop doing some activities and for introducing new areas of work. However, there are many aspects we are very clear about and plans for the year ahead include:
## • Launching the new website.
- Launching the Community Hub which will act as an online forum for members.
- Launching a series of monthly member events.
- Co-hosting the next online European Permaculture Forum in March.
- Securing funds for the project network, education development and increasing diversity.
- As well as completing existing project commitments and offering our current services.
_"Gives me an alternative frame and reference for my life that gives me freedom to live in a nature based reality"_
_"Permaculture is giving me focus to implement change in my life"_
## _"Mindset shift - from goal orientated to process orientated/ curiosity and observation led"_
_"Triggered and catalysed a huge unlearning process, re-evaluating all the ways and values we were taught from school."_
_"Helps me to embody and maintain a path which copes with reflexes to trauma patterns in a compassionate, loving and capable way."_
_"Empowerment: realising my own ability to create and affect positive change in the world."_
_"Coming into a place of greater connectedness, making changes to my lifestyle that reflect this."_
_"Once permaculture permeates, it becomes a way of life and ripples through into the lives of others."_
_"Changes in how people engage and how everybody contributes to decision making and planning."_
_"Permaculture picks up and carries ideas and techniques like ‘no-dig’ and brings them into human consciousness."_
_"What is the significant change or impact that permaculture has had?"_
Theory Of Change Workshop quotes
**3 4**
**3 5**
## S T R U C T U R E , G O V E R N A N C E A N D M A N A G E M E N T
on staff self-management, open reporting, and flexible team working using an ‘agile’ approach. Staff work within one or more teams that deliver within the areas of work set out above. Each team has an operational leader who keeps track of progress.
Recruitment, appointment and induction of new trustees is managed by the Board’s Nominations Committee. Trustees are required to be members of the Charity. Prospective board members are identified and invited to attend board meetings prior to elections in order to meet current trustees, learn about the roles, responsibilities and the approach that we take to governance. Information is given about the general roles and responsibilities and training is offered to those that require it. Prospective trustees are then recommended (or not) by the Board during the election process. Election processes are detailed in full within the Memorandum and Articles of Association. All members are invited to find out about and apply to become Board members.
Member-led working groups are supported by a staff member, who ensures that they work within the limitations and towards the aims of the organisation.
Strategy, business plans and budgets are prepared by the Chief Executive in consultation with staff, volunteers, working groups, members and other stakeholders, and then given to the board for review, feedback and finally, approval. With a clear focus on specifying the four policies, and being well informed via discussion topics, progress reports and stakeholder engagement, the board is able to balance strategic direction with effective delegation.
The Board uses the ‘Policy Governance’ approach. This details four key policies that are reviewed annually: 1. Aims; 2. Board self-management; 3. Board-executive relations; and 4. Executive limitations. Policy Governance is forward facing and strategic and provides a rigorous approach to the task of governance. In addition to reviewing the policies, Board members also undertake a series of discussion topics for their self-education, receive regular reports from the executive, and undertake stakeholder consultations.
The organisation is a charitable company limited by guarantee, incorporated on 17th August 2006 and registered as a charity on 8th November 2006 (having first established as an unincorporated charity in 1986, and a group of committed pioneers in 1983). The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.
The Board delegates day-to-day responsibility to the Chief Executive, who seeks to deliver the charity's aims described in policy 1, within the limitations as set out in policy 4. The Chief Executive manages staff through a series of quarterly planning days, supervision sessions and weekly stand up meetings. The emphasis is
Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the
event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. All trustees give their time voluntarily and receive no benefits from the charity. Expenses reclaimed from the charity are set out in the notes to the accounts.
Permaculture Association is a founding member of the European Permaculture Network and Ecolise. We work with many other charities, networks and organisations through our funded work, at events and for occasional workshops and seminars.
The Permaculture Association has no subsidiaries, with Permaculture Scotland and other working groups, operating as integral parts of the organisation. Paramaethu Cymru now has special status as our first official Branch. The
**3 6**
**3 7**
## R E M U N E R AT I O N P O L I C Y F O R K E Y M A N A G E M E N T P E R S O N N E L
Pay is in the range of £20,000 (junior) - £28,000 (senior) pro-rata, CEO (£30,000 pro rata). Rates are set within the annual budget process which includes a participatory staff pay review. We recognise that pay is lower than usual for the sector and will increase rates when conditions allow.
## P O L I C Y R E V I E W A N D R I S K M A N A G E M E N T
The Permaculture Association maintains a risk register which is reviewed and updated annually. The Operations Lead has reviewed existing policies and procedures. Trustees are satisfied that adequate systems and procedures are currently in place to enable the Association to work safely and effectively, within the law and following good practices.
## S TAT E M E N T O F R E S P O N S I B I L I T I E S O F T H E T R U S T E E S
The trustees (who are also directors of Permaculture Association (Britain) for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (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 group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group 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 and statements of recommended practice have been followed, subject to any material departures disclosed and
- explained in the financial statements
- ● Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable group 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.
This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.
13/12/2022 The trustees’ annual report has been approved by the trustees on __________________ and signed on their behalf by
Les Moore Chair
**3 8**
**3 9**
## **Report to the members and trustees of Permaculture Association (Britain)**
I report on the accounts of the charity for the year ended 30 June 2021 set out on pages 40 to 64. 2 5
R E P O R T T O T H E M E M B E R S A N D T R U S T E E S O F P E R M A C U LT U R E A S S O C I AT I O N ( B R I TA I N )
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Charities Act 2011. The charity trustees consider that the audit requirements of Regulation 10(1) (a) to (c) of the Charities Accounts (Scotland) Regulations 2006 and section 144 of the Charities Act 2011 do not apply. The charity is preparing accrued accounts and I am qualified to undertake the examination by being a qualified member of Institute of Chartered Accountants in England and Wales.
It is my responsibility to:
- examine the accounts under section 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2005 and section 145 of the Charities Act 2011
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (the 2006 Accounts Regulations) and the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act, Regulation 4 of the 2006 Accounts Regulations (as amended) and section 130 of the Charities Act 2011
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) and the requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 of the Charities Act 2011
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Patrick Morrello ACA
Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS
13/12/2022
Permaculture Association (Britain)
Statement of Financial Activities
(including Income and Expenditure account)
for the year ended 30 June 2022
Unrestricted
f unds
Restricted
funds
Total funds
2022
Unrestricted
funds
Restricted
funds
Totalfunds
2021
Note
Income from:
Donations and legacies
Charitable activities
Investments
106,898
56,813
874
27,308
227,325
134,206
284,138
874
81,261
79,271
926
7,610
158,976
88,871
238,247
926
Total income
164,585
254,633
419,218
161,458
166,586
328,044
Expenditure on..
Charitable activities
179,784
202,134
381,918
153,612
159,262
312,874
Total expenditure
179,784
202,134
381,918
153,612
159,262
312.874
Net income/(expenditure) for the year
Transfer between funds
(15,199)
6,207
52,499
(6,207)
37,300
7.846
13,130
7,324
(13.130)
15.170
Net movement in funds for the year
(8,992)
46,292
37,300
20,976
(5,806)
15,170
Reconciliation of funds
Total funds brought fop¥vard
88,511
111,758
200,269
67,535
117,564
185,099
Total funds carried forward
79,519
158.050
237.569
88,511
111,758
200,269
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Permaculture Association (Britain}
Company number 5908919
Permaculture Association (Britain)
Statement of Cash Flows
for the year ending 30 June 2022
Balance sheet as at 30 June 2022
Note
2022
2021
Note
2022
2021
Fixed assets
Tan£ible assers
Intan8ible asset5
15
16
19.4(
11,921
Cash pru¥ided byllused inl operatin8 activities
24
32,078
18,3L
Total fixed assets
19.41KI
IL921
Cashfvwsfrom investing artivities..
Current assets
Stock
Dcbtors
Cash at bank and in hand
456
31.476
315,485
895
7.892
295,416
Dividends. interest. and rents from investments
Purchase of intanRible fixed assets
874
112.8831
926
(7.491J
17
Total current assets
347.417
Cash PrIded by/lused inl investing activities
112.009)
(6 565)
LlabilitiÈs
Creditors.. amounts fallin8
dup in Ipss than one. year
18
11 ?9,?481
(71.5.A.5.5)
Increase/ldecreasel in cash and cash
equlvalents In the year
20,069
11,735
Net current a55ets
218,169
188.348
Cash and cash equivalents at the beginning of the year
295,416
283,681
Net a55ets
237.569
2.269
The funds of the charty:
Rpstrirtpd inc.nmp fijnds
Unrestricted income funds
Cash and cash equivalents at the end of the year
315.485
295.416
20
21
158,050
79.519
111.75
88,511
Total charity funds
237,569
2LXI.269
For the year in question. the company was entitled to exemption from an audit under section 477 of the Companies
Att 2(K)6 relatlng ttj Small iompanie5.
Dirertors, responsibilities..
The members have not required the company to obtain an audit of its a¢¢ounts for the year in question in
accordance with sertion 476 of the Companies Act 2006,
The directors acknowledge their responsibilities for compIng with the requirements of the Art witfr respert to
accounting record5 and the preparation of account5.
These accounts are prepared in accordance with the special provisions of part IS of the Companies A£t
relating to small companies and constitute the annual accounts required by the Companies Att 2CKJ6 and are for
circulation to members of the company.
The notes on pages 44 to 65 form part of these accounts.
Approved by the trustees on
1311212022
and signed on their
half byy
Les Moore (Chairl
David Hewill (Treasurer)
Pemaculture Association (Britain)
Pennaculture Association (Britainl
Notes to the accounts for theyear ended 30 June 2022
Notes to the accounts for the year ended 30 June 2022 Icontinuedl
Attountlng pollcles
e Donated services and facillties
The principal accounting policie5 adopted, judgments and key Sources of estimation uncertainty in the
preparation of the financial statements are as follows..
Donated professional serwces and donated fanlities are recognised 35 income when the charity has
control over the item. any conditions a$Slated with the donated item have been met. the receipt of
economic benefit from the use by the charity of the item is probable and that economic benefit can be
measurèd re113bly. In accordancè wlth thè Charltles SORP IFRS 1021. gpngr21 volunteer tlme Is not
recogni5ed- refer to the tru5tee5' annual report for more information at(>ut their contribution.
Basis of preparation
The flnancial statements have been prepared In accordance wlth Accounting and Reporting by Chartties=
Statement of Recommended PractKe applicable to charitie5 preparing their accounts in accordance with
the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 issued In October
2019 - (Charities SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021 and the Companies Art 2006.
On receipt. donated professional serwces and donated facilities are recognised on the basis of the value
of the gift to the charity which is the amount the charity would have been willing to pay to obtairn services
or facilities of equivalent economic bcnefit on the open market.. a corresponding amount 15 then
rec¢yJnised In expendlture In the perlod of recelpt.
Permaculture Association IBnt31nl meets the definition of a public benefit entity under FRS102. SSets
and liabilities are initially recognised at historical cost or transaction value unless otherwise staled in the
relevant accounting policy note.
f Interest receble
Interest on fund5 held on deposit is included when receivable and the amount can be rneasured reliably
by the charity,. thi5 15 llormally upon notification of the interest paid or payable by the Bank.
The financial statements are presented in steding which is the functional currency of the charity and
rounded to the nearest £ sterling.
Volunteer help
b Judgments and estimates
The valup of any wjluntary help recèivp_d is not included in the accounts but is described in the trustees,
annual report.
The trustees have made no key judgments which have a significant effect on the accounts.
The trustee5 do not consider that there are any 50uice5 of estimation uncertainty at the rekK)rting date
that have a significant risk of Giusing a material adjustment to the carrying amount of assets and
liabilities within the next reporting period.
h Fund accounti
Unrestricted funds are available to spend on activitie5 that further any of the purposes of charity.
c Preparatlon of the accounts on a golng concern basls
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion
to set aside to Use for a specifi.c purpose.
The trustees consider that there are no material uncertainties about the charitable company's ability to
contlnue as a going concern.
Restricted funds are don3tJnS which the donor has specified are to be solety used for particular areas of
the charit¢s work or for specific projects being undertaken by the charity.
d Income
EndIre aThJ irrecoverable VAT
Income is COgnised when the charity has entitlement to the funds, any performance ¢onditK)ns
attached to the item(51 of income have been met, it is probable that the irKoffle will be re1ved and the
amount can be measured reliably.
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third
parry. is probable that serrlemenr will be required and rhe amounr of rhe obligarion can be measured
reliably. Expenditure is classified under the following activity headings..
Income from government and other grants, whether 'capital' grants or 'revenue' grants, s recognised
when the chaiity ha5 entitlement to the fund5. any performan condition5 attached to the grant5 have
been met, it is probable that the income will be received and the amount can be measured reliably and is
not defeired.
Expenditure on charitable activitie5 include5 all costs undertaken to further the purpose5 of
the chanty and their associated support costs.
Income received in advance of o provision of a specified service is deferred until the criteria for income
recoBnition are met.
Permaculture Association IBritainl
Pemiaculture Ass¢xiation (Britain)
Notes to the accounts for the year ended 30 June 2022 {continuedl
Notes to the accounts for the year ended 30 June 2022 Icontinuedl
j Foreign currenry
Foreign currency transactions are initially recognised by applying to the foreign currency amounr the spot
exchange rate between the functional currency and the foreign currenLy at the date of the transaction.
Monetary asset5 and liabilities denominated in a foreign currency at the balance sheet date are
translated using the c105ing rate.
r Credrtors and wovisions
Creditors and provisions are COgnised where the charity has a present obligation resulting from a past
event that wll probably result In rhe transfer of funds ro a thlrd party and the amount due to settle the
obligation can be meastlred or estimated reliably. Creditors and provisions are normally recognised at
their settlement amount after allowing for anytrade discounts due.
k Aloeation of support costs
s Flnandal Instruments
Support Costs are those functions that assist the work of the chority but do not directty undertake
charitable actlvlties. Support costs include back office costs. finance. personnel, payroll and 8ovem3nce
costs which support the charity's programmes and activities. These costs have been all(xated between
cost of raising funds and expenditure on charitable activities. The bases on which support costs have
been allocated are set out In note 7.
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basi¢ financial instruments are initialfy recogni5ed at transaction value and subsequently
measured at their serrlemenr value with the exception of bank 103ns which are subsequenrly measured
at amortised cost using the effective interest method.
l Operating leases
t Pen5ion5
Operating leases are leases in which the title to the assets. and the risks and rewards of ownership.
main wfch the lessor. Rental charges are charged on a straight line basis over the term of the lease.
Employee5 Of the charity are entitled tD join a defined contribution scheme. The charl5 contributiori 15
restricted to the contributions disclosed in note 10. There were no outstanding contributions at the year
end. The costs of the defined contribution scheme are included within support and Bovernance costs and
allocated to the funds of the charity using the methodol¢)gy set out in note 7.
m Intangible fixed assets
Intangible fixed assets are c3Pltalised software costs tor the online learning platform. Depreciation will be
provided on a straight line bas15 over a three year period once the asset is brought into use.
Legal status of the charity
n Tan8lble fixed assets
The charity is 3 company limitpd by gu3rantep registered in England 3nd W31es and in Scotland. 3nd has no
share capital. In the event of the charity being wound up. the liability in respect of the guarantee is limited to
£10 per member of the charity. The registered office address is disclosed on pa8e l.
Indwidual fixed assets costing £l,CIJO or more are capitalised at cost.
o Stock
Stock is included at the lower of cost or net fealisable value. In general. cost is determine(J on a first in.
first out basis. Net realisable value is tho price at which stocks can be sold in tho normal course of
business after allowing for the costs of realisation. Prwsion is made Whe rtecesry for obs¢Yete. sh)w
moving, and defective stocks. Donated item5 of stock are recceni5ed at fair value which is the amount
the charity would have been willing to pay for the items on the open market.
p Debtors
Tradc and other dobtors are reco8nised at the settloment amount duc after any trade discourt offered.
Prg.p3ymp.nt£ arp. valijgd at thg amnunt prg.paid ng.t cjf any tradg di%coiJntÉ dup.
q Cash at bank and In hand
Cash at bank and cash in hand includes cash and short term highty liquid investments with a short
maturity of three months or less from the date of acquisition or openin8 of the deposit or similar
account.
Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2022 (continued)
Income from donations and legacies
Unrestricted
Restricted
Total 2022
Unrestncted
Restricted
Total 2021
Donations
Affinity schemes
Membership
Donations in kind
33,166
249
63,853
9,630
27,308
60,474
249
63,853
9,630
11,641
907
60, 702
8,011
7,610
19,251
907
60, 702
8,011
Totsl
106,898
27,308
134,206
81261
7,610
88,871
Every year the association depends upon thousands of hours of volunteer time. Accounting standards do not permit us to assign a value to this
in our accounts.
Income from charltable actlvltles
Unrestricted
Restricted
Total 2022
Unrestricted
Restrirted
Total 2021
Charitable trading
Grants
Shop income and sales
Registration and tutorials
Events
Consultancy
Administration charges
665
10,188
15,494
19,984
2,87S
879
665
10,188
15,494
19,984
2.875
879
5,032
5,473
35,956
13.198
1,400
2,120
5,032
5,473
35,956
13,198
1,400
2,120
50,085
50,085
63,179
63,179
Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2022 (continued)
Grant funded projects
Grants
207,913
4,138
207,913
6,416
143,058
143.058
4,514
Other income
2,278
4,514
2,278
212,051
214,329
4,514
143,058
147,572
Member-led projects
Grants
Other income
Events
5,175
10,099
5,175
13,829
720
5,082
7,836
5.082
3,730
720
1,146
10,432
13,432
4,450
15,274
19,724
11578
15,918
27,496
Total income from charitable
actlvltles
56,813
227,325
284,138
79,271
158,976
238,247
Investment Income
Unrestricted
Restricted
Total 2022
Unrestricted
Restricted
Total 2021
Income from bank deposits
874
874
926
926
Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2022 (continued)
Analysls of expendlture on charftsble actlvltles
Gront-
funded
projects
Charitable
trading
Grant-funded
projetts
Member-led
projects
ChoritGble
troding
Member-led
projects
Total 2022
Totol 2021
Staff costs
Capitalisation: staff costs
Activities
Administration
Travel and subsistence
Grants- see note 8
Legal and professional
Support costs (see note
77,773
(243)
12
104,842
7,282
189,897
{243}
7,218
37,233
653
57,081
69.197
(7,491)
(1,110)
14,833
65,272
142,615
17,491)
11.082
17,992
29
63,003
7,206
3,171
586
39,061
920
1,736
11,272
1,423
29
32,524
19,824
67
14,238
18,020
30,479
7)
35,886
48,990
3,403
88,279
40,855
38,539
4,810
84,204
Governance costs (see
note 7)
732
999
69
1,8LXI
699
659
82
134,051
204,855
43,012
381,918
137,605
312,874
Restricted expenditure
Unrestricted expenditurf
167,965
36,890
34,169
8,843
202,134
179,784
116,398
21,207
42,864
15,422
159,262
153,612
134,051
116,983
134,051
204,855
43,012
381,918
116,983
137,605
312,874
Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2022 (continued)
Analysls of governance and support costs
Basis of
apportionment
Support
Governance
Totol 2022
Support
Governonce
Total 2021
Staff costs
Events
Premises Costs
Admin
Travel and subsistence
Donated web services
Exchange loss
Legal and professional
Independent Examiner
Staff costs
Staff costs
Staff costs
Staff costs
Staff costs
Staff costs
Staff costs
Staff costs
Staff costs
60,432
949
6,844
9,160
499
9,630
192
573
60,432
949
57,032
342
3,366
17,491
692
57,032
342
3,366
17,491
692
9.160
499
9,630
192
573
4, 604
677
4.604
677
1,800
1,440
88,279
1,8(X)
90,079
84,204
85,644
Allocated as follows:
Charitable trading
Grant funded projects
Member led projects
35,886
48,990
3,403
732
999
69
36,618
49,989
3,472
40,855
38,539
4,810
699
659
82
41,554
39,198
4,892
88,279
1,8(X)
90,079
84,204
85,644
Permaculture Association IBritain)
Permaculture Association {Britainl
Notes to the accounts forthe year ended 30 June 2022 Icontinuedl
Notes to the accounts for the year ended 30 June 2022 Icontinuedl
Grants madÈ to Ir&titutlons
Alk*2tÈd as follows:
Charitable actwities
Suppon costs
2022
2021
202.855
60,432
135.124
57,374
Name of institution
Purpose
Himalayan Permaculture
Sector 39
3,956
221
263.287
192,498
Educational support, curriculum development,
training, facilitation and pntprprise in
permaculture
Bringing together field practitioners. policy
makers, educators. community leaders and
humanitarian and development workers
stichting Fleculture
For work towards digital setvices for the
Foundation
permaculture cornmunity
Payment5 to project partner5 of iAcf- IACT is creating a g(K)d practice
guide, toolkit and competency framework to enable learning and
demonstration centres (including LAND centresl to il scale up their kjeal
and biorp.gional rpgp.np.rativp impacts, and ill fulfil thpir potpntial to help
society respond to the climate and ecological emergencies.
Pilot program training and supporting farmers in
East Africa.
Intcmational Permaculture Education NeIork
supports local demonstration sites.
For work at Steward Wood permaculture site.
5.486
14.173
No employees has employee benefits in ex55 of £60,00012021= Nill.
ReAlliance
The avera8e number of staff employed during the period was 1912021.. 181.
10.830
The key management personnel of the charity comprise the trustees. and the posts of Chief Executive and
OperaTions Lead. The total employee benefiis of the key management personnel of the charity were £31,203
12021= £18.9841.
10.422
30,038
30.479
11 Trustee remunerdtion and expenses. and related party transartions
DunnR the year, trustees Tammy Dallaston {£661 and Carla Moss 1£4751 received payment for SeiceS
provided to the charitv.
Permezone
7LKI
Five member5 of the tnana8ernent comtnittee received tiavel and sub5LStence expenses during the year
totslling £37912021= no trustee expenses).
IPEN
Affinity Woodland
Other
regate donations from related parties were £Nil12021: £Nill.
359
54,066
63,()93
There are no donations from related parties which are outside the norm21 course of business and no
restricted donations from related parties.
Net incomelleypenditurel for the year
This 15 Stated after chargingllcreditingl..
2022
2021
12 Government grants
The government grants recognised in the accounts were a5 follows:
Depreciation
Exchange differences
Independent examiner's fee
4.088
191
2022
2021
1.440
British Council
Coronamrus Job Retention Scheme
10 Staff costs
116,579
665
40.627
5.032
Staff costs during the year were as follow5:
2022
2021
117.244
45.659
Wages and salaries
Pension costs
Freelance staff costs
158.676
1.427
103.184
137.788
i.ioi
53.ff9
13 Funds recelved as agent
During the year the charity received £146.866 from the Network for Social Change as agent for the
Landworkers Alliance. and £30.cl from the UBS UK Foundation as agent for Digital Commons. No balances
were held at the reporting date.
263.287
192.498
Permaculture Association IBritainl
Permaculture A%sociation IBritainl
Notes to the accounts for the year ended 30 June 2022 Icontinuedl
Notes to the accounts for the year ended 30 June 2022 Icontinued}
14 Corporatlon tsx
17 Lkbtors
The charity is exempt from tax on income and goins falling within Chapter 3 of Part 11 of the Corporation Tax
Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to
its charitable objects. No tax charges have arisen in the charity.
2022
2021
Trade debtor5
Prepayments and accrued income
Gift aid receivablc
Other debtors
5,334
16.583
6,955
2,fA)4
281
1. 742
5,869
15 Fixed assets: tangible assets
Equipment
Cost
At Iluly2021
1,940
31,476
7,892
At 30 June 2022
1,940
Depreciation
18 Creditors: amounts falling due within one year
At Iluly2021
2022
2021
At 30 June 2022
1,940
Accruals and other creditors
Dèferred income
26,022
103.226
20.897
94.958
Net book value
At 30 June 2022
129,248
115,855
At30June2021
19 Deferred income
16 FSxed assets: Intanglble assets
2022
2021
On-line
learning
platform
Web51te
platform
Idevelopmentl
Total
Event tickets sdd in advance
Diploma fees sold in 3dv3nce
5,740
97.486
507
94.451
Cost
At Iluly2021
Additions
16,009
243
16.009
12,883
12,640
103,226
94.958
At 30 June 2022
12.G40
28.892
Depreciation
At Iluly2021
Charge for the year
4.088
5,404
4.088
At 30 June 2022
9,492
9,492
Net book value
At 30 June 2022
6.760
12.640
19.4QK)
At30June2021
11.921
11.921
Permaculture Association (Britain)
Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2022 Icontinuedl
Notes to the accounts for the year ended 30June 2022 Icontinuedl
20 Analysi5 of movements in re5tritted fiJnd5
Anaws of movements In restrlcted funds
Current period
Comparativeperiod
8alance at
l July 2021
Balance at 30
June 2022
8L71cnce at
l July
2020
Income
Expenditure
Transfers
8ulunce at
30June 2021
Income
Expenditrjre
Transfers
Grant funded projects
BLAST
Capacity+
Q)mmunity Climate
Coaches
Ecolise
IACT
Pertnaculture CoLab
52 Climate Actions
Mother Nature
13,9451
48,510
13,632
51.9JO
18,6181
152,5701
1,069
47.840
Grcntfvndedproiects
BLAST
Capacity+
Community aimt7te
Cooches
Ecoltise
iAcr
Permaculture CoLab
52 ClimoteActions
Mother Noture
Permaculture Respond5
Scotland
Pebble
Seedbed
SHED
{78OJ
41,248
9,440
56,900
(12,605)
(27,118)
13,945)
48,510
(22.520J
7.434
2,377
3.922
10,356
14,247
6,418
2,889
116.579
66
5.706
12.427
113.8521
11,7551
152,1791
110,4221
114.7261
16.2281
15,414
3,117
40.628
21
19,200
3.109
{7,980J
(740)
(36. 706)
{7.185J
(13,671)
1889)
19.004)
7,434
2,377
3.922
10.356
14,247
3.511
68.322
17.520
5.227
6.199
8.718
f2.220J
4.983
16,662
12,641
Permaculture Responds
Scotland
Pebble
12,641
8,137
{6.6151
12.8701
11.293
(5tW)
4,500
4,500
11,otK)I
13,5001
18J
(29. 784J
29.784
l(X),042
217,754
1167.9651
16.3701
143.461
86.741
147.829
f116,398J
{18.130J
I,042
Member-led projerts
Children In Permaculture
Digital Circle
IPEN
IPC Scholarship
PFP
3,345
177
19371
14871
14,35dl
2.408
Member-led pmjects
Dlgitol Circle
IPEN
IPC5cholorship
PFP
IPES
Himolayan P6
Murda
PermEzone
Re-Allian
Sector 39
310
5.711
563
824
3.938
7.311
495
1,015
1,016
{9,644J
(1,600)
5,LXIO
310
5,711
563
824
380
1.357
623
656
60
11681
{191J
IPES
Himalayan PG
Marda
PermEzone
Re-Alliance
Sector 39
Ukraine crowdfunder
Other
380
3,048
50
7,023
195
14,1411
11521
18081
11801
{5.7751
116,1671
11,otM)I
5.930
93
3,275
120
1,360
2,082
10,836
(227)
{582}
(710)
(15,104}
(14,806)
3,048
50
650
512
650
700
542
180
13,202
3.970
180
8,375
16,CQ4
163
30,823
18,757
(42,864)
5,CilQ
11,716
11.716
36.879
134.1691
163
14.589
TotGI
117.564
166,586
(159,262)
{13,130J
111,758
Total
111,758
254,633
1202.1341
16.2071
158,050
Permaculture Association {Britain)
Notes to the accounts forthe year ended 30 June 2022 (continued}
Permaculture Association {Britainl
Note5 to the accounts forthe year ended 30 June 2022 Icontinuedl
Name of
restricted fund
Deserlptlon, nature and purposes of the fund
Children in Permaculture EU funding towards a wide range of education seThices for children
Sector 39
Educational support. curriculum development. training. facilitation and enterprise
in pcrmaculturc. Works with schools. rcfugec agcncics. individuals and
communities usin8 permaculture to transform the ethos of an entire school or
communtty
BLAST
The BLAST partnership will enable trainers. facilitators and community champions
to dellver transformatlve learnlng opponunltles for cltlzens, communltles and
professionals that engage as change-makers In the social-ecological transition.
Permaculture Responds was an Inltlarive to deal wlth the Impact of cOd on rhe Permaculture network. SHED
and the Network for Social Change both made grants to the society. In the year money was transferred to the
move online as a response to Cowd. grant income for Pebble was similarly transferred to our OL team for
work done in kotland under term5 of the Pebble grant.
Capacity+
Capacity+ is a three year funded project to boost the capacity of the PemcUltUre
CoLab, an online space working to enhance the cohesion and effectiveness of local
to global permaculture networks.
An Fll Frasmijs + fiindpd prr)grHmrnp to train and SlJPF)nrt r.rfyrnmiinity Ip.Hdprs With
the aim of inspiring locally led. community responses to climate change
Network of nctworks 5UPPOrting and coordinating community led sustainabilty
initiatives across lurope. including Transition, Permaculture. IcovillaEes and other
or8anisations active in this work
IACT Is creatlng a go practlce gulde, toolkit and competency framework to enable
learning and demonstration centre5 (including LAND centresl to il Scale up their
local and bioregional regenerative imparts, and ill fulfil their potential to help
society respond to the climate and ecological emergencies.
Permaculture CoLab
Fundirsg for this projett from anonymous donor
Information for Action
The information on action for climate change project.. building a website of simple.
on Climate Change- 52 practical solutions to climate change that anyone anywhere can use to transform
Clim2te Actions
homes. communities and landscapes.
Partnership project to equip professionals with adult learning tools and
permaculture skills to support and empower mothers in developin8, reco8nisin8
and validating skills acquired through the experience of becoming mothers. Funded
by Erd5mu5 Plus.
Permaculture Responds New work to prowde 5UPPOrt for local group5 and projects in the face of Covid-19
and the unfolding economic recession.
For work towards digital services for the permaculture community
For development of International Permaculture Education Network, case studie5,
website.
Towards costs and bursaries for the 14th International Permaculture Convergence
in Argg.ntina
Development of p2rtnerships, outre2¢h 2nd education for a People's Food Policy.
The Instituto de Permacultura de El Salvador has been supported by the
Perfflaculture Association since 2006 and we continue to enable member5 to
support them with donations.
Marda is a Palestinian permaculture farm and we conrinue to enable members to
support them with donations.
Permaculture Association (Britain) is part of a group of organisations helping to raid
money for medical equipment for Ukrainian colleagues.
Bringin8 toeèther fièld prartitionerg. policy makèrs. èducators. community leaders
and humanitarian and development workers. Sharing ski115 and experiences to grow
the influence and impact of regenerative development in the humanitarian field.
C.ommiinity C.limatp
Coaches
Ecolise
21 AnalS of movement in unrestrirted funds
As atl
July 2021
As at 30 Jurbe
2022
Income
Expenditure
Transfers
IACT
General fvnd
65,624
160,657
1174,1051
3,702
55,878
Lignated funds
Contingency Funds
Ethical Lifestyle
NRFC
18,077
18,077
2,278
675
14,1421
11.3161
11951
1261
1,864
641
Permaculture Scotland
Paramaethu Cymru
3,270
1,540
3,075
2,489
975
Mother Nature
22,887
3,928
15,6791
2,505
23,641
88.511
164.585
1179.7%41
6.207
79.519
Digital Circle
IPEN
As ori
July 2020
As or 30 June
Income
Expendirure
Tmnsfers
2021
IPC Scholarship
PFP
Genemlfvnd
45.074
160.986
(153.566J
13.130
65.624
IPES
Designotedfvnds
Contingency Funds
Permaculture S£otland
Poromoethu Cymru
18,077
2,942
1,442
18,077
3,270
1,540
Marda
343
129
(15)
(31)
Ukraine Crowdfunder
22.461
472
(46J
22,887
Re-Alliance
67.535
161.458
(153.612J
13.130
88.511
Permaculture Association (Britain)
Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2022 {continuedl
Notes to the accounts forthe year ended 30 June 2022 Icontinued)
Name of
unrestricted fijnd
General fund
Contingency Funds
Ethical Lifestyle
NRFC
Permaculture Scotland
Paramaethu Cymru
24 Reconciliation of net movement in funds to net cash flow from operatin8 activities
Description, nature and purposes of the fijnd
General unrestricted funds held by the charity
A designated fund for potential close down costs
Partnership with Ethical Consumer Research Association
Northern Real Farming Conference
Scottish working group
Welsh working group
2022
2021
Net Incomellexpendlturel for the year
Adjustments for.
Depreciation charge
Diwdends, interest and rents from investments
Decrease/lincreasel in stock
Oecrease/lincrea5el in debtors
Increase/ldecreasel in creditors
37.300
15,170
5.404
18741
439
123,5841
13,393
4.088
(926)
349
(4,631)
4,250
22 Analysis of net assets between funds
General
fund
Designated
funds
Restrirted
funds
Total 2022
Net cash prowded tyllused in) operating actNlties
32,078
18,300
Intangible fixed assets
Net current assets1lliabilitiesl
19,400
82,770
19.4(Kl
218.169
23.641
111,758
Total
102,170
23.641
111,758
237,569
Comporotive period
Generol
fund
Designoted
funds
Restrirted
funds
Totol 2021
Net current assets/(liabilities)
65.624
22.587
111.758
2(X).269
Total
65,624
22,887
111,758
2.269
23 Operating lease commitments
The charity's total future minimum lease payments under non-cancellable operating leases is as follows for
each of the following periods..
Property
Equipment
2022
2021
2022
2021
Less than one year
6,000
4,936
Less than one year
6,000
4.936
**----- Start of picture text -----**
6 6
**----- End of picture text -----**
## **PERMACULTURE** ASSOCIATION PERMACULTURE.ORG.UK
- _“I am the wilderness.”_
_Brene Brown_
All images creative commons, and with permission.