## Permaculture Association (Britain)
Report and nancial statements For the year ended 30th June 2023
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**Company** 5908919 **Charity** 1116699 (England & Wales) and SC041695 (Scotland).
## **Registered oice and operational address**
Hollybush Conservation Centre, Broad Lane, Kirkstall, Leeds, LS5 3BP
## **Other names the charity is known by**
Permaculture Association
## **Trustees**
|**Trustees**|||
|---|---|---|
|Trustees, who are also directors under|company law, who|served during the year were as follows:|
|Mr Graham Wood||Resigned 22/10/2023|
|Mr Les Moore|Chair|Appointed 09/11/2017|
|Ms Gihan Soliman||Appointed 17/11/2018|
|Ms ScarlePenn||Resigned 22/10/2023|
|Mr David Hewi|Treasurer|Appointed 03/12/2020|
|Ms Tammi Dallaston||Appointed 03/12/2020|
|Mr Andrew De La Haye||Appointed 03/12/2020|
|Mr Paul Mehew||Appointed 03/12/2020|
|Mr ScoMoncur|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**
Third Sector Accountancy Ltd, Holyoake House, Hanover Street, Manchester, M60 0AS
The trustees present their report and the examined nancial statements for the year ended 30th June 2023. 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 nancial 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.
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## Contents
|**Our year**|**4**|
|---|---|
|**Objectives and activities**|**5**|
|Public Beneft|5|
|Purposes and aims|5|
|**Achievements and performance**|**6**|
|Charitable Trading|6|
|Grant Funded Projects|7|
|Member Led Activities|8|
|Support Services|9|
|Allocation of grants|9|
|Volunteers and professional support|10|
|How we measure performance - more changemakers!|10|
|Fundraising and funding sources|10|
|Signifcant factors aecting the charity in 2022�2023|10|
|Benefciaries|10|
|**Financial review**|**11**|
|Summary of the year|11|
|Signifcant events|11|
|Principal risks & uncertainties|11|
|Reserves|11|
|**Plans for the future**|**12**|
|**Structure, governance and management**|**12**|
|Remuneration policy for key management personnel|13|
|Policy Review and Risk management|13|
|Statement of responsibilities of the trustees|13|
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## Our year
The last year has been challenging and hugely productive. We have invested heavily in a new website and online learning platform which creates a strong foundation from which we can grow our work. It was a complex technical challenge and we want to say a huge thanks to Encircle for their invaluable support. Major European projects have been delivered and our contribution as partners has been very much appreciated and valued. We have delivered high quality events, although the European Community Forum did not aract the numbers expected and left us with a substantial financial loss. Events post-covid have been very hard - we probably came in too early with the in-person event in Oxford and too late for the online European event. The content was fantastic in both cases and many new connections were made so both added considerable value.
As a Board we have supported a very eective sta team that have continued to deliver new member benefits, a new phase in the Diploma system, support for project leaders and educators and some great communications work. Our own achievement beyond the development of policy and strategic guidance, has been a renewed focus on Justice, Equity, Diversity, Accessibility and Inclusion - JEDAI - which has been taken forward as a new Board sub-commiee with support from sta and volunteers. Stakeholder meetings are helping us identify barriers to participation that we are working to reduce. We want everyone to know that they are welcome and will be supported in the Permaculture Association, so that we can truly reflect wider society.
This ts well with our new phase of international work. Maria Paez - our new coordinator - is connecting with groups and networks all around the world, identifying challenges and uncovering groups and networks we were previously unaware of. Permaculture is helping some of the world’s poorest communities to shape their own future and put food on the table by creating resilient and productive landscapes. Increasing our connection with projects and initiatives around the world helps us to illustrate the diversity within the movement and gives us inspiration and new ideas. Anyone that saw Rolande Casinga and Brenda Nakafeero speak at the European Community forum - Permyouth hub leaders in Nakivale refugee selement, Uganda - will have felt incredibly touched and impressed with how they were using permaculture to transform the lives of their communities. With more young people like that we really can change the world!
The world faces numerous inter-linked and seemingly insurmountable challenges, but permaculture is growing and provides practical responses that can be applied everywhere, and the Permaculture Association continues to play a vital role in the UK network and global movement. Ideas that seemed so radical 40 years ago - our ethical vision and ‘nature based solutions’ - are being rapidly adopted. A huge thanks to the many members of sta, Board members and volunteers that have helped the Permaculture Association reach its forty year milestone. There is an enormous challenge ahead, and thanks to the eorts of so many people, we are increasingly well-placed to meet it.
Les Moore, on behalf of Trustees.
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## Objectives and activities
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.
## Public Benefit
The trustees have referred to the Charity Commission's guidance on public bene t 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.
## Purposes and aims
## Our charitable objects as de ned 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;
**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.
In addition, we have six aims that are reviewed annually:
1. Make permaculture accessible
2. Accelerate learning about permaculture
3. Grow permaculture networks
4. Share and develop permaculture practice
5. Work with others to tackle key challenges
6. Build a smart, eective, socially responsible and sustainable organisation.
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
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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.
We use a range of strategies to achieve our aims and objectives, ranging from business and project planning, adoption of new technology and social engagement approaches, to the use of permaculture ethics, principles and design methods.
We measure success using a range of dierent indicators and proxies. These are presented quarterly via the Board Monitoring Report, which connects membership, financial, web, social media, project outputs and other data to our intended aims and outcomes.
## Achievements and performance
� The charity's main activities, achievements and performance for 2022 23 and who the Permaculture Association worked with are described below. All activities are undertaken to further the Permaculture Association’s charitable purposes for public benefit.
## Charitable Trading
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.
**Membership** is our largest revenue stream and enables us to fund core aspects of the Permaculture Association work. We simplified our membership categories and created a more comprehensive benefits page on our new website. We now have 8 types of membership, with individual and educator membership being the most popular options. We removed International membership options as we no longer oer any postage of printed materials, therefore an increased cost for International membership was no longer appropriate. We have been reviewing our membership audience segmentation to further define who are members are and what they need. We received some pro-bono work from the consultancy agency, Teneo, which kick started a deep dive healthcheck process for all new members. Membership retention is 60% for members in year 1. The focus of our work next year will be to understand this and address this so we can increase retention to 70% for year 1 members.
Following the launch of our new website (September 2023� and the Permaculture Community Hub (June 2023�, we have new ways to communicate with our members and a beer process for sharing information. The Permaculture Campfire events launched in July with 10 programmed in so far. All Campfire events are free to members and £6 to non-members. Further work to identify benefits for individual members and redefine our vision, mission and aims, will contribute to improving retention for new members.
**Educator membership** has jumped dramatically from its 120 international members to 149! It aims to enhance the quality and reputation of permaculture education, support educators to be eective and oer much needed people care and support - with a focus on professionalising, mainstreaming and consultancy. The monthly online gathering continues with educators co-facilitating and presenting on areas of professional development, but is now coordinated with LAND and diploma and oers a bi-monthly session on people care from Wenderlynn, one of our active educators and contributors. Many new teachers from mainstream schools and colleges are finding our education membership aractive. hps://www.permaculture.org.uk/education/join
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**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. As we now begin our journey into business to business development, with great feedback from those engaged with the LUSH course, we hope to roll this oer out to more organisations and teams. ‘The Introduction to Permaculture’ and ‘Growing Food in Small Space’ are selling at a slightly lower price point post covid, but are well reviewed and continue to run quarterly. We use positive discrimination on our Growing Food course and regularly reach new markets with this course, with it oering a dierent route into permaculture education, whilst oering 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 - including the new Training of Trainers course which will hugely benefit the network and deliver on our aims to level the playing field for female senior tutors and teachers.
**The Diploma in Applied Permaculture Design** supports members to put permaculture theory into practice and develop and deepen their design skills. Our apprentices and tutors are living, designing and teaching all over the UK and beyond, creating life and world-changing practical solutions for personal and community resilience. Everyone enrolled in the Diploma is now on the new system, which we launched in 2020 (anyone on a previous system was supported to either complete their work, apply for a partial refund of fees paid or move onto the new system by the September 2022 deadline). The new system’s flexibility allows apprentices to tailor the level of tutor support to suit their needs and the monthly registration payment to the oice will eventually put the Diploma on a much more secure financial footing. We have continued to support Apprentices with a blended Diploma Gathering in West Yorkshire in March 2023 and work is underway on planning a new programme of online events covering a huge variety of Diploma-related topics. In Spring 2023, tutor training was once again delivered online, making it as accessible as possible, and resulting in thirteen new tutors joining the network.
**Events** support positive relationships and connections between members, sta and partners and a lot of learning. We delivered the in-person Convergence in September 2022 which was a big success for aendees with great feedback. The second online European Permaculture Forum event was held in March 2023 was also a brilliant event with diverse and rich contributions, but it was not well aended. We have now also launched monthly member-focused ‘Campfire’ events on the Community Hub. We see these three strands of work - online events, in-person gatherings and smaller, regular online community oerings - as the paern for the years to come.
## Grant Funded Projects
Responding Strategically to Permaculture Enquiries in the Global South: Nurturing Permaculture Initiatives in the Global South.
� **Mother Nature Project** The rst project was funded by Erasmus+ between 2017 2020, with a second project funded between Nov 2021 and Nov 2023. The focus of the second project is Mothers as Natural Leaders. There are 5 European partners, the PA being the UK partner with Looby Macnamara and Emma Gorbu 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. During this project we have released 31 podcast episodes in English, and 15 in each of Slovenian, Hungarian and Italian with over 13K plays globally. We ran an online course for mothers to run Mother Nature circles, in all the languages with 195 people on the English version and 762 people have done the course in all the languages. We wrote a book called Mothers as Natural Leaders which is available as a free download and has had over1100 downloads in the rst month of release. We have created another
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beautiful card deck and accompanying guidebook called the leadership deck which can be viewed for free on our website. We have also run 3 international trainings in Hungary, UK and Slovenia and free workshops to celebrate the end of project in the UK hps://mothernatureproject.org/
The **Permaculture CoLab** has now moved into a new 3 year phase with funds from an anonymous donor. 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 initiating and managing the project, to primarily acting as fiscal host. We continue to support and engage with the CoLab and our new international coordinator is leading this, and working on a new global mapping and funding support for projects. www.perma.earth
**52 Climate Actions �52CA�** . This has been an extremely busy time for the 52 CA team. This has largely been through delivery of our European climate action partnerships CCC and iACT and the 52CA spin-o project Seeds for Action. These three projects all oer exciting opportunities for evolving 52CA for new audiences and contexts. During this period 52CA website has been fully upgraded and many of the pages have been reviewed and edited or re-wrien. We have now passed the 200,000 page views milestone! New tools have been added including lesson plans, powerpoint slides and printable 52CA card pdfs. www.52climateactions.com
**Community Climate Coaches �CCC�** is 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. Nearing completion and we are now moving into a new phase developing a pilot training programme in partnership with Climate Action Leeds.
https://www.permaculture.org.uk/climate-coaches
**Activating Community Transformation (iACT�** is another Erasmus+ project. The project is led by PAB with 6 other European partners. Its aim is to create more and beer 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. The project is now largely complete and has developed a lot of really useful tools and resources that we will use and develop for years to - - - come. hps://www.permaculture.org.uk/iact/places transforming communities iact
## **University of York ‘Fix Our Food’ research partnership / Urban Agriculture Consortium / Northern**
**Real Farming Conference.** We have continued to support 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.
## Member Led Activities
**Diploma Working Group �DWG�.** Provides a forum for tutors, apprentices and sta, guiding the Association’s Diploma strategy and feeding into the Education strategy. The DWG has supported
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work around the establishment of and transition to the new Diploma system as well as delivery of the Diploma Gathering in March 2023.
**Education Working Group �EWG�.** Supports member led work on education and guides the Association’s education strategy and work plan. This year the EWG has delivered a professional event, through the lens of its exciting and hopeful Education Strategy. The strategy hopes to deliver on the association's TOC and ensure many more people are learning permaculture, delivered by a diverse thriving network of consultant designers. With stronger links building with DWG and LAND education is set to reach new audiences including mainstreaming permaculture into schools through - - its new sub EWG group. hps://www.permaculture.org.uk/education/education working group
**Paramaethu Cymru** is the Permaculture Association’s strategic network in Wales and an oicial branch. They held another really successful gathering at Henbant in September 2022 and this has now grown into a well established event that aracts good participation and that energises the network. We have also carried out a thorough network survey to help design the next phase of work in Wales, and this will be enhanced by a ‘People’s Assembly’ at the next event at Hafod Farm in September 2023. Thanks in particular to Peter Stopp and Caroline ‘Moo’ Moody plus all the event organisers. New website pages here: hps://www.permaculture.org.uk/wales
**Permaculture Scotland** has been beset by a number of challenges over the year, with people having to stand back for personal reasons, and then the sad and untimely death of Graham Bell, who is very much missed. There are still many brilliant projects and practitioners in Scotland and plenty of active regional and local networks, so the challenge now is to find the resources to allow a part time development worker to help bring that together into a strategic programme that can have real impact and influence across Scotland. Essentially a pause before we re-group in Scotland. Huge thanks to Steve Marquis and the volunteer team for their work.
**BPOC permaculture training** over the last year Rakesh Bambri designed and ran a Permaculture Design Course �PDC� specifically designed to engage people of colour in permaculture practices. The course received positive feedback from aendees, emphasising the eective teaching methods, balance of practical and theoretical learning, and engaging learning style of the instructor. Despite initial low aendance, the course demonstrated a demand for permaculture education among people of colour. Considering the economic and time constraints faced by aendees, it is recommended to focus on shorter, practical courses in the future. This approach aligns with the feedback and can make permaculture education more accessible to a broader audience. The work was made possible by the Permaculture Magazine Award / Lush Spring Prize category.
The **Embodied Permaculture Project** is a one-and-a-half-year action research project exploring how embodied presence practices can support permaculture practitioners to become more grounded, auned and connected in their work as change makers. Funded by Alef Trust, a world leader in transpersonal training, Earthbound Coaching founders, Dan and Johanna McTiernan are facilitating a group of 20 permaculture practitioners including Association sta, diploma students and diploma tutors to come back into deeper connection with their bodies, emotions, psychology and essential being so that they can approach their permaculture work not from a feeling of separation but from a deeply felt sense of connected interbeing. This is permaculture not just working with nature but working as nature. For more information and to explore learning from the project please visit hps://beingearthbound.substack.com or email Dan at beingearthbound@gmail.com.
## Support Services
The support services team provides sta care, nancial management and technical and administrative support to the wider team. This year, we successfully transferred our online learning
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courses to a new learning platform. The platform includes an online Community Hub which is a dynamic space for people to exchange ideas, ask questions, post interesting links and share information. A huge thank you to our dedicated and skilled web team who have done an incredible job of preparing our new website.
## Allocation of grants
The Permaculture Association supports a range of UK and international member led projects, this year that has included the BPOC Permaculture Training, Himalayan Permaculture Group, Sector 39, and iACT project partners. See note 8 in the accounts.
We also acted as agents for the Landworkers Alliance and the BIPOC ‘Equity PDC’ project.
## Volunteers and professional support
Thanks to all the volunteers that have been helping with online and in person events, Scoish, Welsh, Education and Diploma working groups, JEDAI sub-commiee, project work, and in the Leeds oice. Numbers are increasing back to pre-covid levels. Estimated this year to be the equivalent of around three full time sta members, so very significant.
A huge thanks also to Encircle, the bespoke digital services company with permaculture ethics on their front page! They helped us make it through the enormous website transition and continue to support database and website development at a very substantial discount. www.encircle.co.uk/
## How we measure performance - more changemakers!
This year we updated our Theory of Change, which is helping us to further re ne our monitoring and evaluation work. After a series of workshops, sta meetings and member interviews, we have realised that our core skill is in helping to create changemakers. Our members make change at many levels and in many contexts, but the commonality is that permaculture helps to increase people’s agency and confidence to make changes towards a more sustainable and regenerative future.
We use a variety of measures 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 gan charts, event and workshop feedback, web analytics, monitoring numbers of apprentices, members, tutors, sales, visitors, et cetera! Data is assembled by sta 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.
## Fundraising and funding sources
We have increased the number of applications made since last nancial year, updated our funding strategy and we now have a series of well designed long term programmes and projects in place which will inform the next round of applications. These are detailed in the notes 3 and 4 of the accounts. A huge thanks to all of our regular donors.
## Significant factors affecting the charity in 2022-2023
Ongoing in ation and increasing pressure on sta wages is a signi cant factor aecting charity finances. The cost of living crisis is also having a noticeable impact on membership retention.
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## Beneficiaries
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 oer to ensure that a greater diversity of people can be included. Our JEDAI (Justice, Equity, Diversity, Accessibility, Inclusion) Board level sub-commiee is charged with understanding barriers to participation in permaculture and the Permaculture Association, and is helping us to increase the diversity of people involved.
## Financial review
## Summary of the year
The **Statement of Financial Activities** shows a surplus on charitable trading (unrestricted) activities of £1,693. This is an improvement on the previous year’s deficit of £8,992 and is explained in the following paragraphs.
**Income** featured a net gain resulting from a review of the reserve which had built up over many years to cover refunds of Diploma deposits. Donations were down but members’ subscriptions slightly up. Overall, income for the year for unrestricted activity was £188,606, up by £24,021 on the previous year.
**Expenditure** on charitable trading was £192,936, up by £13,152 on the previous year, due mainly to increased expenditure on events and other projects shown under the heading of Activities.
**Transfer between Funds:** £6,023 was transferred from restricted funds to unrestricted, in respect of fees and recovery of administrative costs for a small number of grant funded projects.
**Restricted Funds** included completion of several grant funded projects and the start of some new ones, notably a grant of £152,000 for international work in partnership with the CoLab. Full details and descriptions are in the Notes to the Accounts. In total the closing balance of £154,226 for grant funded and member-led projects combined is similar to the previous year.
The surplus for the year means that **unrestricted reserves** now stand at £81,212, which the Trustees consider fully suicient to cover major risks. The overall picture is one of financial resilience, supporting the Trustees’ opinion that the Association remains a going concern.
## Significant events
There were no signi cant nancial events.
## Principal risks & uncertainties
There are three key nancial 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 sta wages. The main steps to mitigate these risks are to continue to maintain and develop our diverse sources of charitable trading and project
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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.
## Reserves
At the end of the period the charity held total funds of £235,438. These break down as: Unrestricted £81,212 Restricted £154,226.
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 target figure of around £90,000, which the current balance of £81,212 is reasonably close to meeting.
Reserves are held to ensure the continuation of the Association in the event of a signi cant reduction in funding or unexpected expenditure.
## Plans for the future
Over the next 12 months we are working to:
- Host our ‘camp re’ member events to inspire and the ‘masterclasses’ to share good practice;
- Continue with our JEDAI stakeholder meetings and implement recommendations;
- Secure funds for our 5 long-term programmes, including a major loery proposal;
- Development of our database to increase eiciency and improve member engagement;
- Develop further oerings for online learning and grow the Community Hub;
- Implement key recommendations from our external ‘Teneo’ consultancy;
- Continue to hone the new website as a key communication and engagement resource;
- As well as completing existing project commitments and oering our current services in education, diploma, and LAND and Projects network.
## Structure, governance and management
Recruitment, appointment and induction of new trustees is managed by the Board’s Nominations Commiee. Trustees are required to be members of the Charity. Prospective board members are identified and invited to aend 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 oered 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.
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 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 sta through a series of quarterly planning days, supervision sessions and weekly stand up meetings. The emphasis is on sta self-management, open reporting, and flexible team working using an ‘agile’ approach. Sta 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.
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Member-led working groups are supported by a sta 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 with the support of sta, 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 eective delegation.
The organisation is a charitable company limited by guarantee, incorporated on 17[th] August 2006 and registered as a charity on 8[th] November 2006 (having first established as an unincorporated charity in 1986, and a group of commied 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.
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.
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 oicial Branch. The 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.
## Remuneration policy for key management personnel
Pay is in the range of £20,800 (junior) - £29,120 (senior) pro-rata, CEO (£31,200 pro rata). Rates are set within the annual budget process which includes a participatory sta pay review. We recognise that pay is lower than usual for the sector and increasing sta pay is an important priority.
## Policy Review and Risk management
The Permaculture Association maintains a risk register which is reviewed and updated regularly. 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 eectively, within the law and following good practices.
## Statement of responsibilities of the trustees
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 nancial statements for each nancial year which give a true and fair view of the state of aairs 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:
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- 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 nancial statements
- Prepare the nancial 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.
12 / 03 / 2024 The trustees’ annual report has been approved by the trustees on __________________ and signed on their behalf by
Les Moore Chair
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## Report to the members and trustees of Permaculture Association (Britain)
I report on the accounts of the charity for the year ended 30 June 2023 set out on pages 16 to 36.
## 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
12 / 03 / 2024
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## Permaculture Association (Britain)
## Statement of Financial Activities
(including Income and Expenditure account) for the year ended 30 June 2023
**----- Start of picture text -----**
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
funds funds 2023 funds funds 2022
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 91,141 12,773 103,914 106,898 27,308 134,206
Charitable activities 4 96,224 222,459 318,683 56,813 227,325 284,138
Investments 5 1,241 - 1,241 874 - 874
Total income 188,606 235,232 423,838 164,585 254,633 419,218
Expenditure on:
Charitable activities 6 192,936 233,033 425,969 179,784 202,134 381,918
Total expenditure 192,936 233,033 425,969 179,784 202,134 381,918
Net income/(expenditure) for the year 9 (4,330) 2,199 (2,131) (15,199) 52,499 37,300
Transfer between funds 6,023 (6,023) - 6,207 (6,207) -
Net movement in funds for the year 1,693 (3,824) (2,131) (8,992) 46,292 37,300
Reconciliation of funds
Total funds brought forward 79,519 158,050 237,569 88,511 111,758 200,269
Total funds carried forward 81,212 154,226 235,438 79,519 158,050 237,569
**----- End of picture text -----**
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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## Permaculture Association (Britain) Company number 5908919
Balance sheet as at 30 June 2023
**----- Start of picture text -----**
Note 2023 2022
£ £ £ £
Fixed assets
Tangible assets 15 - -
Intangible assets 16 46,384 19,400
Total fixed assets 46,384 19,400
Current assets
Stock 318 456
Debtors 17 84,440 31,476
Cash at bank and in hand 229,660 315,485
Total current assets 314,418 347,417
Liabilities
Creditors: amounts falling
due in less than one year 18 (125,364) (129,248)
Net current assets 189,054 218,169
Net assets 235,438 237,569
The funds of the charity:
Restricted income funds 20 154,226 158,050
Unrestricted income funds 21 81,212 79,519
Total charity funds 235,438 237,569
**----- End of picture text -----**
The notes on pages 19 to 36 form part of these accounts.
For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006,
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
12 / 03 / 2024
Approved by the trustees on ____________________ and signed on their behalf by:
Les Moore (Chair)
David Hewitt (Treasurer)
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## Permaculture Association (Britain)
## Statement of Cash Flows for the year ending 30 June 2023
**----- Start of picture text -----**
Note 2023 2022
£ £
Cash provided by/(used in) operating activities 24 (54,665) 32,078
Cash flows from investing activities:
Dividends, interest, and rents from investments 1,241 874
Purchase of intangible fixed assets (32,401) (12,883)
Cash provided by/(used in) investing activities (31,160) (12,009)
Increase/(decrease) in cash and cash
equivalents in the year (85,825) 20,069
Cash and cash equivalents at the beginning of the year 315,485 295,416
Cash and cash equivalents at the end of the year 229,660 315,485
**----- End of picture text -----**
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Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2023
## 1 Accounting policies
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## a Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Permaculture Association (Britain) meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.
## b Judgments and estimates
The trustees have made no key judgments which have a significant effect on the accounts.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
## c Preparation of the accounts on a going concern basis
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
## d Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
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Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2023 (continued)
## e Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated 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 measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services 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 obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## f Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## g Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
## h Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
## i Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on charitable activities includes all costs undertaken to further the purposes of the charity and their associated support costs.
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Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2023 (continued)
## j Foreign currency
- Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction. Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.
## k Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated 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.
## l Operating leases
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
## m Intangible fixed assets
Intangible fixed assets are capitalised software costs for the online learning platform and development of the society website. Depreciation will be provided on a straight line basis over a three year period once the asset is brought into use.
## n Tangible fixed assets
Individual fixed assets costing £1,000 or more are capitalised at cost.
## o Stock
Stock is included at the lower of cost or net realisable value. In general, cost is determined on a first in, first out basis. Net realisable value is the price at which stocks can be sold in the normal course of business after allowing for the costs of realisation. Provision is made where necessary for obsolete, slow moving, and defective stocks. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## p Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## q Cash at bank and in hand
- Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
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Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2023 (continued)
## r Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## s Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## t Pensions
Employees of the charity are entitled to join a defined contribution scheme. The charity’s contribution is 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 governance costs and allocated to the funds of the charity using the methodology set out in note 7.
## 2 Legal status of the charity
The charity is a company limited by guarantee registered in England and Wales and in Scotland, and 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 page 1.
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## Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2023 (continued)
- 3 Income from donations and legacies
**----- Start of picture text -----**
Unrestricted Restricted Total 2023 Unrestricted Restricted Total 2022
£ £ £ £ £ £
Donations 15,900 12,773 28,673 33,166 27,308 60,474
Affinity schemes - - - 249 - 249
Membership 67,215 - 67,215 63,853 - 63,853
Donations in kind 8,026 - 8,026 9,630 - 9,630
Total 91,141 12,773 103,914 106,898 27,308 134,206
**----- End of picture text -----**
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.
- 4 Income from charitable activities
**----- Start of picture text -----**
Unrestricted Restricted Total 2023 Unrestricted Restricted Total 2022
£ £ £ £ £ £
Charitable trading
Grants - - - 665 - 665
Shop income and sales 7,355 - 7,355 10,188 - 10,188
Registration and tutorials 17,558 - 17,558 15,494 - 15,494
Refunded diploma income (13,450) - (13,450) - - -
Released diploma income 44,063 - 44,063 - - -
Events 33,625 - 33,625 19,984 - 19,984
Consultancy 875 - 875 2,875 - 2,875
Administration charges 4,005 - 4,005 879 - 879
94,031 - 94,031 50,085 - 50,085
**----- End of picture text -----**
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Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2023 (continued)
**----- Start of picture text -----**
Grant funded projects
Grants 2,073 214,166 216,239 - 207,913 207,913
Other income - - - 2,278 4,138 6,416
2,073 214,166 216,239 2,278 212,051 214,329
Member-led projects
Grants 5,000 5,000 - 5,175 5,175
Other income 3,293 3,293 3,730 10,099 13,829
Events 120 - 120 720 - 720
120 8,293 8,413 4,450 15,274 19,724
Total income from charitable activities 96,224 222,459 318,683 56,813 227,325 284,138
5 Investment income
Unrestricted Restricted Total 2023 Unrestricted Restricted Total 2022
£ £ £ £ £ £
Income from bank deposits 1,241 - 1,241 874 - 874
**----- End of picture text -----**
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## Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2023 (continued)
- 6 Analysis of expenditure on charitable activities
**----- Start of picture text -----**
Grant-
Charitable Grant-funded Member-led Charitable funded Member-led
trading projects projects Total 2023 trading projects projects Total 2022
£ £ £ £ £ £ £ £
Staff costs 69,930 120,442 7,316 197,688 77,773 104,842 7,282 189,897
Capitalisation: staff costs - - - - (243) - - (243)
Activities 21,293 7,043 - 28,336 12 7,206 - 7,218
Administration 11,844 5,302 818 17,964 19,824 3,171 14,238 37,233
Travel and subsistence 2,245 11,331 - 13,576 67 586 - 653
Grants - see note 8 - 59,729 15,798 75,527 - 39,061 18,020 57,081
Legal and professional - - - - - - - -
Support costs (see note 7)
32,242 55,530 3,373 91,145 35,886 48,990 3,403 88,279
Governance costs (see
note 7) 613 1,056 64 1,733 732 999 69 1,800
138,167 260,433 27,369 425,969 134,051 204,855 43,012 381,918
Restricted expenditure - 214,100 18,933 233,033 - 167,965 34,169 202,134
Unrestricted expenditure 138,167 46,333 8,436 192,936 134,051 36,890 8,843 179,784
138,167 260,433 27,369 425,969 134,051 204,855 43,012 381,918
**----- End of picture text -----**
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## Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2023 (continued)
## 7 Analysis of governance and support costs
**----- Start of picture text -----**
Basis of Support Governance Total 2023 Support Governance Total 2022
apportionment £ £ £ £ £ £
Staff costs Staff costs 95,301 - 95,301 73,072 - 73,072
Less capitalised staff costs (32,401) (32,401) (12,640) (12,640)
Events Staff costs 3,141 105 3,246 949 - 949
Premises Costs Staff costs 6,850 - 6,850 6,844 - 6,844
Admin Staff costs 9,372 - 9,372 9,160 - 9,160
Travel and subsistence Staff costs 910 - 910 499 - 499
Donated web services Staff costs 8,026 8,026 9,630 9,630
Exchange differences Staff costs (54) - (54) 192 - 192
Legal and professional Staff costs - - - 573 - 573
Independent Examiner Staff costs - 1,628 1,628 - 1,800 1,800
91,145 1,733 92,878 88,279 1,800 90,079
Allocated as follows:
Charitable trading 32,242 613 32,855 35,886 732 36,618
Grant funded projects 55,530 1,056 56,586 48,990 999 49,989
Member led projects 3,373 64 3,437 3,403 69 3,472
91,145 1,733 92,878 88,279 1,800 90,079
**----- End of picture text -----**
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Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2023 (continued)
**----- Start of picture text -----**
8 Grants made to institutions
2023 2022
Name of institution Purpose £ £
Himalayan Permaculture 10,296 3,956
Sector 39
Educational support, curriculum development, training, 5,120 5,486
facilitation and enterprise in permaculture
Stichting Reculture Foundation
For work towards digital services for the permaculture - 10,422
community
Payments to project partners of iACT
iACT is creating a good practice guide, toolkit and competency 56,729 30,038
framework to enable learning and demonstration centres
(including LAND centres) to i) scale up their local and bioregional
regenerative impacts, and ii) fulfil their potential to help society
respond to the climate and ecological emergencies.
Permezone
Pilot program training and supporting farmers in East Africa. - 805
IPEN
International Permaculture Education Network supports local - 2,000
demonstration sites.
Affinity Woodland
For work at Steward Wood permaculture site. - 1,000
Other 3,382 359
75,527 54,066
9 Net income/(expenditure) for the year
This is stated after charging/(crediting): 2023 2022
£ £
Depreciation 5,417 5,404
Exchange differences (54) 191
Independent examiner's fee 1,700 1,800
10 Staff costs
Staff costs during the year were as follows: 2023 2022
£ £
Wages and salaries 188,969 158,676
Pension costs 2,327 1,427
Freelance staff costs 100,842 103,184
292,138 263,287
**----- End of picture text -----**
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Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2023 (continued)
**----- Start of picture text -----**
Allocated as follows:
Charitable activities 229,238 202,855
Support costs 62,900 60,432
292,138 263,287
**----- End of picture text -----**
No employees has employee benefits in excess of £60,000 (2022: Nil).
The average number of staff employed during the period was 18 (2022: 17).
The key management personnel of the charity comprise the trustees, and the posts of Chief Executive and Operations Lead. The total employee benefits of the key management personnel of the charity were £46,082 (2022: £31,203).
## 11 Trustee remuneration and expenses, and related party transactions
During the year, trustees Tammy Dallaston (£1,104) and Carla Moss (£150) received payment for services provided to the charity. .
Five members of the management committee received travel and subsistence expenses during the year totalling £439 (2022:£379).
Andy Goldring is a related party to Billberry Bee, Billberry Bee provided services to the charity totalling £298 (2022: £nil).
Aggregate donations from related parties were £590 (2022: £Nil).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
## 12 Government grants
The government grants recognised in the accounts were as follows:
|ritish Council
colise
rasmus
oronavirus Job Retention Scheme|2023
£
-
2,969
39,895
-
42,864|_2022_
_£_
_116,579_
_2,889_
_122,996_
_665_
_243,129_|
|---|---|---|
## 13 Funds received as agent
During the year the charity received £180,202 (2022: £146,866) from the Network for Social Change as agent for the Landworkers Alliance, and £5,000 from Lush as agent for Equity PDC. A balance of £3,000 of the Lush fund was held at the reporting date.
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Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2023 (continued)
## 14 Corporation tax
The charity is exempt from tax on income and gains 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.
- 15 Fixed assets: tangible assets
**----- Start of picture text -----**
Equipment
Cost £
At 1 July 2022 1,940
At 30 June 2023 1,940
Depreciation
At 1 July 2022 1,940
At 30 June 2023 1,940
Net book value
At 30 June 2023 -
At 30 June 2022 -
Fixed assets: intangible assetsixed assets: intangible assetsxed assets: intangible assetsed assets: intangible assetsd assets: intangible assets assets: intangible assetsssets: intangible assetssets: intangible assetsets: intangible assetsts: intangible assetss: intangible assets: intangible assets intangible assetsntangible assetstangible assetsangible assetsngible assetsgible assetsible assetsble assetsle assetse assets assetsssetssetsetstss
On-line Website
learning platform
platform (development) Total
Cost £ £ £
At 1 July 2022 16,252 12,640 28,892
Additions - 32,401 32,401
At 30 June 2023 16,252 45,041 61,293
Depreciation
At 1 July 2022 9,492 - 9,492
Charge for the year 5,417 - 5,417
At 30 June 2023 14,909 - 14,909
Net book value
At 30 June 2023 1,343 45,041 46,384
At 30 June 2022 6,760 12,640 19,400
**----- End of picture text -----**
- 16 Fixed assets: intangible assetsixed assets: intangible assetsxed assets: intangible assetsed assets: intangible assetsd assets: intangible assets assets: intangible assetsssets: intangible assetssets: intangible assetsets: intangible assetsts: intangible assetss: intangible assets: intangible assets intangible assetsntangible assetstangible assetsangible assetsngible assetsgible assetsible assetsble assetsle assetse assets assetsssetssetsetstss
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## Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2023 (continued)
**----- Start of picture text -----**
17 Debtors
2023 2022
£ £
Trade debtors 1,106 5,334
Prepayments and accrued income 71,348 16,583
Gift aid receivable 8,245 6,955
Other debtors 3,741 2,604
84,440 31,476
18 Creditors: amounts falling due within one year
2023 2022
£ £
Accruals and other creditors 43,182 26,022
Deferred income 82,182 103,226
125,364 129,248
19 Deferred income
2023 2022
£ £
Event tickets sold in advance 28,759 5,740
Diploma fees sold in advance 53,423 97,486
82,182 103,226
**----- End of picture text -----**
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Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2023 (continued)
## 20 Analysis of movements in restricted funds
## _Current period_
**----- Start of picture text -----**
Balance at Balance at 30
1 July 2022 Income Expenditure Transfers June 2023
£ £ £ £ £
Grant funded projects
BLAST 1,069 - (1,069) - -
Capacity+ 47,840 - (38,612) (9,228) -
Colab Collective - 10 (1,640) 1,630 -
Community Climate
- 19,949 (19,949) -
Coaches
Ecolise 3,511 2,969 (4,956) - 1,524
iACT 68,322 19,946 (85,988) (2,280) -
International Co-
ordinator - - (13,149) 32,000 18,851
52 Climate Actions 5,227 2,000 (3,635) - 3,592
Mother Nature 6,199 10,362 (17,185) - (624)
Next Steps - 152,000 (21,833) (32,000) 98,167
Permaculture Responds 11,293 8,588 (6,084) - 13,797
Permaculture IRN - - - 1,575 1,575
School for Social Entrepre - 10,000 - - 10,000
143,461 225,824 (214,100) (8,303) 146,882
Member-led projects
Children in Permaculture 2,408 - - 2,408
IPEN 1,357 - (500) 2,280 3,137
IPC Scholarship 623 15 (638) - -
PFP 656 - (656) - -
Project Darwin - 504 (504) - -
IPES 380 - - - 380
Himalayan PG 5,930 5,170 (10,843) - 257
Marda 93 110 (132) - 71
PermEzone 542 820 (28) - 1,334
Sector 39 2,600 2,789 (5,382) - 7
Other - - (250) (250)
14,589 9,408 (18,933) 2,280 7,344
Total 158,050 235,232 (233,033) (6,023) 154,226
**----- End of picture text -----**
31
Doc ID: 7674460f81bfab1acdd135504f5cbf12e7bddb6b
Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2023 (continued)
## Analysis of movements in restricted funds
**----- Start of picture text -----**
Comparative period
Balance at
1 July Balance at
2021 Income Expenditure Transfers 30 June 2022
£ £ £ £ £
Grant funded projects
BLAST (3,945) 13,632 (8,618) - 1,069
Capacity+ 48,510 51,900 (52,570) - 47,840
Community Climate
Coaches 7,434 6,418 (13,852) -
Ecolise 2,377 2,889 (1,755) - 3,511
iACT 3,922 116,579 (52,179) - 68,322
Permaculture CoLab 10,356 66 (10,422) - -
52 Climate Actions 14,247 5,706 (14,726) - 5,227
Mother Nature - 12,427 (6,228) - 6,199
Permaculture Responds 12,641 8,137 (6,615) (2,870) 11,293
Scotland
Pebble 4,500 - (1,000) (3,500) -
100,042 217,754 (167,965) (6,370) 143,461
Member-led projects
Children in Permaculture 3,345 (937) 2,408
Digital Circle 310 177 (487) - -
IPEN 5,711 - (4,354) - 1,357
IPC Scholarship 563 60 - - 623
PFP 824 - (168) - 656
IPES 380 - - - 380
Himalayan PG 3,048 7,023 (4,141) - 5,930
Marda 50 195 (152) - 93
PermEzone 650 700 (808) - 542
Re-Alliance 180 - (180) - -
Sector 39 - 8,375 (5,775) - 2,600
Ukraine crowdfunder - 16,004 (16,167) 163 -
Other - 1,000 (1,000) -
11,716 36,879 (34,169) 163 14,589
Total 111,758 254,633 (202,134) (6,207) 158,050
**----- End of picture text -----**
32
Doc ID: 7674460f81bfab1acdd135504f5cbf12e7bddb6b
Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2023 (continued)
**----- Start of picture text -----**
Name of
restricted fund Description, nature and purposes of the fund
Children in EU funding towards a wide range of education services for children
Permaculture
BLAST The BLAST partnership will enable trainers, facilitators and community champions
to deliver transformative learning opportunities for citizens, communities and
professionals that engage as change-makers in the social-ecological transition.
Capacity+ Capacity+ is a three year funded project to boost the capacity of the Permaculture
CoLab, an online space working to enhance the cohesion and effectiveness of local
to global permaculture networks.
Community Climate An EU Erasmus + funded programme to train and support community leaders with
Coaches the aim of inspiring locally led, community responses to climate change
Ecolise Network of networks supporting and coordinating community led sustainability
initiatives across Europe, including Transition, Permaculture, Ecovillages and other
organisations active in this work
iACT iACT is creating a good practice guide, toolkit and competency framework to enable
learning and demonstration centres (including LAND centres) to i) scale up their
local and bioregional regenerative impacts, and ii) fulfil their potential to help
society respond to the climate and ecological emergencies.
Permaculture CoLab Funding for this project 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
Climate Actions homes, communities and landscapes.
Mother Nature Partnership project to equip professionals with adult learning tools and
permaculture skills to support and empower mothers in developing, recognising
and validating skills acquired through the experience of becoming mothers. Funded
by Erasmus Plus.
Permaculture PIRN was initiated by the Permaculture Association and is now developing a series
International Research of case-studies and connections with international researchers to move into its
Centre (PIRN) next fully independent phase.
Permaculture Responds New work to provide support for local groups and projects in the face of Covid-19
and the unfolding economic recession.
Digital Circle For work towards digital services for the permaculture community
IPEN For development of International Permaculture Education Network, case studies,
website.
IPC Scholarship Towards costs and bursaries for the 14th International Permaculture Convergence
in Argentina
PFP Development of partnerships, outreach and education for a People's Food Policy.
IPES The Instituto de Permacultura de El Salvador has been supported by the
Permaculture Association since 2006 and we continue to enable members to
support them with donations.
Marda Marda is a Palestinian permaculture farm and we continue to enable members to
support them with donations.
Ukraine Crowdfunder Permaculture Association (Britain) is part of a group of organisations helping to raid
money for medical equipment for Ukrainian colleagues.
**----- End of picture text -----**
33
Doc ID: 7674460f81bfab1acdd135504f5cbf12e7bddb6b
Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2023 (continued)
**----- Start of picture text -----**
Re-Alliance Bringing together field practitioners, policy makers, educators, community leaders
and humanitarian and development workers. Sharing skills and experiences to grow
the influence and impact of regenerative development in the humanitarian field.
Sector 39 Educational support, curriculum development, training, facilitation and enterprise
in permaculture. Works with schools, refugee agencies, individuals and
communities using permaculture to transform the ethos of an entire school or
community
**----- End of picture text -----**
## Explanation of material transfers between funds
During the year, £32,000 received as part of the Next Steps grant was distributed for the International Coordinator role (salary and associated activities). This was in accordance with the terms of the grant.
## 21 Analysis of movement in unrestricted funds
|ncy Funds
festyle
Provision
f
u
n
d
e
d
f
u
n
d
s
lture Scotland
thu Cymru|As at 1
July 2022
£
55,878
18,077
-
-
3,075
2,489
23,641
79,519|Income
£
144,443
-
44,063
-
100
-
44,163
188,606|Expenditure
£
(185,463)
-
(6,458)
(1,014)
(1)
-
(7,473)
(192,936)|Transfers
£
1,344
4,009
1,014
-
(344)
4,679
6,023|As at 30 June
2023
£
16,202
22,086
37,605
-
3,174
2,145
65,010
81,212|
|---|---|---|---|---|---|
34
Doc ID: 7674460f81bfab1acdd135504f5cbf12e7bddb6b
Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2023 (continued)
## 21 Analysis of movement in unrestricted funds - continued
## _Comparative period_
**----- Start of picture text -----**
As at 1 As at 30 June
July 2021 Income Expenditure Transfers 2022
£ £ £ £ £
General fund 65,624 160,657 (174,105) 3,702 55,878
Designated funds
Contingency Funds 18,077 - - - 18,077
Ethical Lifestyle - 2,278 (4,142) 1,864 -
NRFC - 675 (1,316) 641 -
Permaculture Scotland 3,270 - (195) - 3,075
Paramaethu Cymru 1,540 975 (26) - 2,489
22,887 3,928 (5,679) 2,505 23,641
88,511 164,585 (179,784) 6,207 79,519
**----- End of picture text -----**
Name of
unrestricted fund General fund Diploma Provision
Contingency Funds Ethical Lifestyle NRFC Permaculture Scotland Paramaethu Cymru
Description, nature and purposes of the fund General unrestricted funds held by the charity
Contingency fund to cover any final refunds for apprentices that have not transferred from the previous Diploma system. A designated fund for potential close down costs Partnership with Ethical Consumer Research Association Northern Real Farming Conference Scottish working group Welsh working group
22 Analysis of net assets between funds
|le fixed assets
ent assets/(liabilities)
_a_
_t_
_i_
_v_
_e_
_p_
_e_
_r_
_i_
_o_
_d_
_ent assets/(liabilities)_|General
fund
£
46,384
(34,006)
12,378
_General_
_fund_
_£_
_55,878_
_55,878_|Designated
funds
£
-
65,010
65,010
_Designated_
_funds_
_£_
_23,641_
_23,641_|Restricted
funds
£
-
158,050
158,050
_Restricted_
_funds_
_£_
_158,050_
_158,050_|Total 2023
£
46,384
189,054
235,438
_Total 2022_
_£_
_237,569_
_237,569_|
|---|---|---|---|---|
35
Doc ID: 7674460f81bfab1acdd135504f5cbf12e7bddb6b
## Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2023 (continued)
## 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:
|han one year
han one year|2023
_2022_
£
_£_
6,000
_6,000_
6,000
_6,000_
Property|2023
_2022_
£
_£_
-
_-_
-
_-_
Equipment|
|---|---|---|
- 24 Reconciliation of net movement in funds to net cash flow from operating activities
|c
o
m
e
/
(
e
x
p
e
n
d
i
t
u
r
e
)
f
o
r
t
h
e
y
e
a
r
t
m
e
n
t
s
f
o
r
:
preciation charge
vidends, interest and rents from investments
crease/(increase) in stock
crease/(increase) in debtors
crease/(decrease) in creditors
a
s
h
p
r
o
v
i
d
e
d
b
y
/
(
u
s
e
d
i
n
)
o
p
e
r
a
t
i
n
g
a
c
t
i
v
i
t
i
e
s|2023
£
(2,131)
5,417
(1,241)
138
(52,964)
(3,884)
(54,665)|_2022_
_£_
_37,300_
_5,404_
_(874)_
_439_
_(23,584)_
_13,393_
_32,078_|
|---|---|---|
36
Doc ID: 7674460f81bfab1acdd135504f5cbf12e7bddb6b