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← Permaculture Association (Britain)

2024-06-30-accounts

Permaculture Association (Britain)

Report and financial statements For the year ended 30th June 2024

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Company 5908919 Charity 1116699 (England & 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 Paul Mehew Appointed 03/12/2020 Mr Sammuel Yisrael Appointed 03/12/2020 Mr David Hewitt Treasurer Appointed 03/12/2020 Mr Les Moore Re-appointed 09/11/2021 Mr Scott Moncur Secretary Re-appointed 17/11/2022 Ms Carla Moss Re-appointed 17/11/2022 Ms Gihan Soliman Re-appointed 17/11/2023 Ms Tammi Dallaston Re-appointed 30/11/2023 Mr Andrew De La Haye Re-appointed 30/11/2023 Ms Pippa Chapman Appointed 30/11/2023 Mr Hugo Bass Resigned 28/10/2024 Mr Dominic Howe Appointed 30/11/2023 Ms Sonja Breuer Chair Appointed 30/11/2023 Ms Anne-Marie Mayer Appointed 30/11/2023 Ms Rachel Phillips Resigned 30/11/2023

Company Secretary Mr Andrew Goldring

Management Team: Mr Andrew Goldring, Chief Executive, Mrs Rachel Crosby, Operations Lead, Mrs Sally-Ann Delf, Finance Lead, Ms Jemma Dixon, Education Lead, Ms Maria Paez, International Lead.

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,

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M60 0AS

The trustees present their report and the examined financial statements for the year ended 30th June 2024. 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.

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Contents

Our year

Objectives and activities

Public Benefit Purposes and aims

Achievements and performance - reporting our impact

Charitable Trading Grant Funded Projects Member Led Activities Support Services Allocation of grants Volunteers and professional support How we measure performance - more changemakers! Fundraising and funding sources Significant factors affecting the charity in 2022-2023 Beneficiaries

Financial review

Summary of the year Significant events Principal risks & uncertainties Reserves

Plans for the future

Structure, governance and management

Remuneration policy for key management personnel Policy Review and Risk management

Statement of responsibilities of the trustees

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Small and slow solutions - growing our collective impact

Can you quantify the power of an idea? The potential of inspiration in the process of change? Not easily! Since 1983, the Permaculture Association has been advancing ideas and practices that back then were almost diametrically opposed to the status quo. 41 years later many of those ideas and practices are firmly on the mainstream agenda, and we can claim, to some modest degree, that we helped to do that.

In this report, alongside the statutory and financial information, we want to give a snapshot of the kind of outcomes that we are delivering, which when taken together help us to better understand our impact - the significant and long-lasting changes that we are helping to bring about.

Given permaculture did not exist in the UK before 1980, we can see that the big picture impact of our work has been enormous. We have supported many thousands of people to learn about and use permaculture and this has resulted in some of the most innovative sustainability projects in the UK, influenced the Sustainable Development Goals, resulted in new global movements like the Transition Town Network, and enabled people across the UK and around the world to make their contribution to household and community sustainability. There is a buzzing action-learning community made up of many hundreds of businesses, charities, networks and groups all focused on ‘doing permaculture’.

In the last 12 months, despite a very tough financial climate, we have progressed on many fronts. We are confident that we are making good progress on our headline impact statement “people use permaculture to make positive change”. It’s expensive to prove that, and needs more in-depth research, but this year we have made some great improvements to our Monitoring and Evaluation systems and we are delighted to announce that a year long partnership with the Ecological Citizen(s) Network[1] that will help us to look much more deeply at the ‘past, present and future of permaculture’. It’s a major opportunity for us to better understand our impact, to share our learning and grow as a network and charity.

A huge thanks to all of our staff, volunteers, members, donors, funders and other supporters. We really could not achieve so much without you!

We hope you enjoy reading about our work this year. Tell us what you find interesting, send us your questions, join, donate, engage. Permaculture is making a difference, and what seemed like a very alternative idea in the 1980s, is now backed by a range of scientific findings. Help us get these powerful and inspiring ideas and practices out more widely, so we can grow our collective impact.

Les Moore, Trustee, on behalf of staff and trustees.

11 / 02 / 2025

1 The Ecological Citizen(s) Network is a four-year research network based at the Royal College of Art in collaboration with Wrexham University and the Stockholm Environment Institute at University of York. See htps://ecologicalcitizens.co.uk/ for more information.

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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 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.

Purposes and aims

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.

2. In the furtherance of these objects :

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.

This year we revised our Vision, Mission and Aims and set three overarching organisational priorities:

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Our vision: A world where nature and communities thrive together.

Our mission: Inspiring people to use and share permaculture.

Top 3 priorities

  1. Grow the member and donor support base.

  2. Increase educational delivery

  3. Grow partnerships to increase our reach and profile.

Our aims

Each aim has newly defined outcomes and indicators.

Reporting our impact - achievements and performance

The charity’s main activities, achievements and performance for 2023-24 and the Permaculture Association’s partners during this time are described below. All activities are undertaken to further the Permaculture Association’s charitable purposes for public benefit. This year we are reporting our achievements against our aims.

These are just some of the highlights of this year’s achievements towards our aims.

Aim 1- Make permaculture accessible

We want to ‘grow the market’ for permaculture so that it can be adopted and used in a wider range of contexts, including by marginalised groups and communities, within specific sectors, businesses and professional networks, national agencies and local authorities. To meet this aim:

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Aim 2: Increase and diversify permaculture and regenerative learning opportunities

Education is at the heart of what we do as we support a network of permaculture educators and tutors, run an online platform and provide our own online courses. One of our biggest successes this year was the CPD accreditation of our online courses by the CPD certification service.

We developed and ran a bespoke online course for LUSH cosmetics to train their grant assessors in permaculture and regeneration. According to one participant, the best thing about the course was “ the effect and emphasis it had on my personal health/ wellbeing, the support it provided for my professional work of grantmaking and the various teachings that were involved with elevating permaculture.”

We are hosting the development of a new course and materials with teachers and educators to train sustainability leads in schools and colleges. This will help make permaculture accessible to school children of all ages.

Other highlights include

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added benefit of being able to engage with other participants via the hub. You can explore - the full range of courses at: www.permaculture.org.uk/permaculture pathways

Aim 3: Grow permaculture networks

We are a membership organisation, meaning one of our key roles is to encourage people involved in permaculture at different scales to link with, support and inspire one another - both locally and globally. We have:

Successful conclusion of the iACT project, a partnership between 7 organisations, funded by Erasmus+

In 2009 PAB created a network of environmental learning and demonstration centres in the UK, since emulated in the Nordic countries and Bulgaria. A learning and demonstration centre is a place where the public can see and experience sustainable lifestyles and practical solutions to the environmental crisis. 250+ centres are in these networks. Setting up and running such centres can be a challenging, exhausting and isolating experience and the quality of demonstration and learning can vary greatly.

The iACT partners believe that by sharing good practice and innovation between centres their quality and number would improve. They came together to build a network of thriving learning and demonstration centres across Europe.

At the end of the 3 years, the project had:

Responding to the Global South

Another contribution to growing permaculture networks has been responding to queries from

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international organisations and individuals. We have focused on connecting people and this year, linked 148 organisations and individuals across the global south. We have identified permaculture projects in 94 countries and are working on an international permaculture directory with the CoLab (International Permaculture Collaboration Laboratory www.perma.earth).

Aim 4: Share and develop permaculture practices and livelihoods

This aim is about researching and sharing permaculture’s practical applications .

Skillshare events

Participants came away challenged and inspired to apply what they had learned into their own projects

A huge thank you to Willowburn Woods, Ecoworks allotments, the Apricot Centre, Henbant and Scotswood Community Garden who put a lot of energy into planning and hosting these inspiring events and to Kathryn Baker who made it all work!

The Paramaethu Cymru Gathering* is picking up pace! It brought together 230 interested individuals, families, active practitioners, teachers, members of Natural Resources Wales and other agencies to share ideas and learning. The People’s Assembly brought together views on how to progress permaculture in Wales and this has been acted upon in the months since the event with a strategic group convening to develop future plans.

Festival of Permaculture

In September 2023, close to 400 people came together for the Festival of Permaculture at Lambourne End in Oxfordshire. The

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Aim 5: Work with others to tackle climate change, the biodiversity crisis and social injustice

The challenges we face in the world are huge and require unprecedented collaboration. Partnerships offer a way to share permaculture with far more people and create opportunities for us to learn new skills and approaches.

Benin

The Permaculture Association is one of 5 organisations collaborating on a Darwin Initiative funded project, led by the University of Parakou in Benin. The project is seeking to include fungi in biodiversity policies and conservation efforts. The Permaculture Association is contributing practical expertise to promote regenerative agriculture and food forests through a holistic approach which supports indigenous social and cultural values, community self-empowerment, gender equity and stewardship of local ecosystems. (www.darwininitiative.org.uk/project/DAR30020)

Bolivia

We are also one of 7 organisations collaborating on a Darwin Initiative funded project in Bolivia led by CABI International. The project is working in the Bolivian altiplano (plateau), to identify beneficial fungi and soil bacteria in quinoa-growing areas. It will seek to develop new bioproducts for greater crop and ecosystem resilience and use the knowledge gained to promote design of systems which meet their needs and enhance biodiversity. (www.darwininitiative.org.uk/project/DAR31001)

Community Climate Coaches

We were one of 8 partners in a European Community Climate Coaches (CCC) community climate action project. The project piloted CCC training and created a handbook, good practice guide and toolkit that incorporates 52 Climate Actions. With funding from Network for Social Change, this year we have adapted the Community Climate Coaches training to a UK context and run three pilot sessions with local partners for around 60 people.

A successful crowdfunding campaign raised £25,657 from 178 donors to support the Community Climate Coaches project, work with LAND projects and to develop the Sustainability Leads course.

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Fiscal hosting - £1 Million in 3 years!

Internal aim: build an effective, socially responsible and sustainable organisation.

Volunteers - V olunteers make a huge difference to the Association’s work. Members and friends contributed over 1,900 hours (the equivalent of over 256 days work!!) to The Festivals of Permaculture in London and Wales, Education, Diploma and Welsh working groups, and the Sustainability Leads project.

Improving our systems

The biggest achievement this year in terms of building the organisation was a major upgrade to the membership database, website and rebranding. We have seen an increase in website users from 137,256 to 264,000 during this year.

Allocation of grants

The Permaculture Association supports a range of UK and international member-led projects, this year that has included the Himalayan Permaculture Group, Sector 39, and iACT project partners. See note 8 in the accounts.

We also acted as agents for the Landworkers Alliance (funds from the Network for Social Change) and the Apricot Centre project (funds from the John Swire 1989 Charitable Trust). See note 13 in the accounts.

Volunteers and professional support

Thanks to all the volunteers that have helped with online and in person events; the Welsh, Education and Diploma working groups; JEDAI sub-committee; project work; and in the Leeds office. are increasing back to pre-Covid levels.

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!

Last year we updated our Theory of Change, which helped us to further refine our monitoring and evaluation work. This work has continued and now been fully aligned with our new Vision Mission Aims document. In the year ahead we hope to develop a series of case studies and work with researchers from the Ecological Citizens Network to better understand our impact and how this can be used to develop our work and impact further.

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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 Gantt charts, event and workshop feedback, web analytics, monitoring numbers of apprentices, members, tutors, sales, visitors, etc. 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.

Fundraising and funding sources

We have increased the number of applications made since the last financial year, updated our funding strategy and we now have five long term programmes that have been designed to deliver each aim. Sources of funding are detailed in the notes 3 and 4 of the accounts. A huge thanks to all of our regular donors, and to the Garfield Weston Foundation, School for Social Entrepreneurs, and Network for Social Change for their support over the year.

Significant factors affecting the charity in 2023-2024

Ongoing inflation and increasing pressure on staff wages is a significant factor affecting charity finances. The cost of living crisis is also having a noticeable impact on membership retention.

Beneficiaries

The Permaculture Association serves the public, its members and the wider international permaculture community. Specific projects and events are designed to engage specific groups, and we are working to increase our offer to ensure that a greater diversity of people feel included. Our JEDAI (Justice, Equity, Diversity, Accessibility, Inclusion) work is helping us to understand 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

It was a challenging year. We started with a budget which had a small expected loss of £3k. However, at the half year end in December 2023 the loss had risen to £11k. The executive team carried out remedial actions and by 31 March 2024 we had a surplus of £8k. The full year surplus was £13k, a good achievement in the end.

Unrestricted Funds column of the Statement of The exact figure, £13,257, can be found in the Financial Activities in the accounts.

In the previous year (2023-24) there was a smaller surplus of £2k . Two main reasons for the improvement were an increase in donations of £19k and reduced losses on events of £14k, less the first year of depreciation on the new website of £22K.

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Restricted Funds had a closing balance of £136,303 for grant funded and member-led projects combined. This was about £18k lower than the previous year due to progress on projects where the grant was received in the previous year. Full details and descriptions are in the Notes to the Accounts.

The surplus for the year means that Unrestricted Funds now stand at £94,469, which the Trustees consider fully sufficient 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 significant financial events.

Principal risks & uncertainties

There are two 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 continues to impact on the ability of members, learners and supporters to join, donate and learn with the PAB and its network of projects and educators. 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.

Reserves

At the end of the period the charity held total funds of £230,772. These break down as: Unrestricted £94,469 Restricted £136,303.

The 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 £96,500, which the current balance of £94,469 is almost meeting.

Reserves are held to ensure the continuation of the Association in the event of a significant reduction in funding or unexpected expenditure.

Plans for the future

We have detailed plans for the year ahead, that identify both core work that we can deliver within existing and expected resources, and more aspirational projects that will be delivered if we can secure additional funding.

At a broad level we are aiming to reconfigure our work around three ‘term time’ offerings of online events, courses and newsletters, using the summer period to encourage and support members to visit each other’s projects and events. We want our focus in 2025 to be ‘everyday permaculture’ - growing our membership and concentrating on the core offer for general members. Work with the Eco-Citizens Network will help us to better understand our impact and plan further into the future. We hope to use those findings to plan a much bigger public awareness and engagement campaign in late 2025/ early 2026.

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Structure, governance and management

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.

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 staff through a series of quarterly planning days, supervision sessions and weekly stand up meetings. The emphasis is 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.

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 with the support of 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 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 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.

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.

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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 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 £24,264 (assistant) - £29,900 (lead) pro-rata, CEO (£31,200 pro rata). Rates are set within the annual budget process which includes a participatory staff pay review. We have committed to always paying the national living wage as a minimum. We recognise that the more senior roles are at rates below sector norms and are working towards closing this gap.

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 effectively, 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 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:

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.

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This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

The trustees’ annual report has been approved by the trustees on ______ and signed on their behalf by

Les Moore

Trustee

11 / 02 / 2025

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Report to the members and trustees of Permaculture Associaton (Britain)

I report on the accounts of the charity for the year ended 30 June 2024 set out on pages 18 to 37.

Respectve responsibilites 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 prepares accounts on the accruals basis, and income is greater the £250,000. 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:

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:

  2. 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

  3. 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

  4. have not been met, or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

13 / 02 / 2025

Patrick Morrello ACA

Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS

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Permaculture Association (Britain) Statement of Financial Activities

(including Income and Expenditure account) for the year ended 30 June 2024

Unrestricted
funds
Note
£
Income from:
Donatons and legacies
3
110,203
Charitable actvites
4
127,663
Investments
5
2,598
Total income
240,464
Expenditure on:
Charitable actvites
6
221,987
Total expenditure
221,987
Net income/(expenditure) for the year
9
18,477
Transfer between funds
(5,220)
Net movement in funds for the year
13,257
Reconciliaton of funds
Total funds brought forward
81,212
Total funds carried forward
94,469		 Restricted
funds
£
8,275
257,995
-
266,270
289,413
289,413
(23,143)
5,220
(17,923)
154,226
136,303		 Total funds
2024
£
118,478
385,658
2,598
506,734
511,400
511,400
(4,666)
-
(4,666)
235,438
230,772		 Unrestricted
funds
£
91,141
96,224
1,241
188,606
192,936
192,936
(4,330)
6,023
1,693
79,519
81,212		 Restricted
funds
£
12,773
222,459
-
235,232
233,033
233,033
2,199
(6,023)
(3,824)
158,050
154,226		 Total funds
2023
£
103,914
318,683
1,241
423,838
425,969
425,969
(2,131)
-
(2,131)
237,569
235,438

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) Permaculture Association (Britain) Permaculture Association (Britain)
Company number 5908919 Company number 5908919
Balance sheet as at 30 June 2024 Balance sheet as at 30 June 2024
Note 2024 2023
£ £ £ £
Fixed assets
Intangible assets 15 49,370 46,384
Total fixed assets 49,370 46,384
Current assets
Stock 617 318
Debtors 16 28,073 84,440
Cash at bank and in hand 203,321 229,660
Total current assets 232,011 314,418
Liabilities
Creditors: amounts falling
due in less than one year 17 (50,609) (125,364)
Net current assets 181,402 189,054
Net assets 230,772 235,438
The funds of the charity:
Restricted income funds 19 136,303 154,226
Unrestricted income funds 20 94,469 81,212
Total charity funds 230,772 235,438

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:

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 / 02 / 2025

Approved by the trustees on ________ and signed on their behalf by:

==> picture [167 x 38] intentionally omitted <==

----- Start of picture text -----
Dawid Hewit t
David Hewitt (Treasurer)
----- End of picture text -----

Les Moore (Trustee)

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Permaculture Association (Britain)

Statement of Cash Flows

for the year ending 30 June 2024

Note
2024
£
Cash provided by/(used in) operatng actvites
23
(2,484)
Cash flows from investing activities:
Dividends, interest, and rents from investments
2,598
Purchase of intangible fxed assets
(26,453)
Cash provided by/(used in) investng actvites
(23,855)
Increase/(decrease) in cash and cash equivalents in the year
(26,339)
Cash and cash equivalents at the beginning of the year
229,660
Cash and cash equivalents at the end of the year
203,321		 2023
£
(54,665)
1,241
(32,401)
(31,160)
(85,825)
315,485
229,660

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Permaculture Association (Britain)

Notes to the accounts for the year ended 30 June 2024

1 Accountng 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 preparaton

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 estmates

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 Preparaton 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 2024 (continued)

e Donated services and facilites

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 accountng

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:

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Notes to the accounts for the year ended 30 June 2024 (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 Allocaton 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 Operatng 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 fxed 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 fxed 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.

24

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Permaculture Association (Britain)

Notes to the accounts for the year ended 30 June 2024 (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 . 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.

25

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Notes to the accounts for the year ended 30 June 2024 (continued)

3 Income from donatons and legacies

Donatons
Membership
Donatons in kind
Total		 Unrestricted
£
35,733
66,444
8,026
110,203		 Restricted
£
8,275
-
-
8,275		 Total 2024
£
44,008
66,444
8,026
118,478		 Unrestricted
£
15,900
67,215
8,026
91,141		 Restricted
£
12,773
-
-
12,773		 Total 2023
£
28,673
67,215
8,026
103,914

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. Web hosting provided by Encircle is recognised as donations in kind.

Charitable trading
Grants
Shop income and sales
Registraton and tutorials
Refunded diploma income
Released diploma income
Events
Consultancy
Administraton charges		 Unrestricted
£
2,600
31,439
1,679
(4,100)
21,245
67,677
263
7,042
127,845		 Restricted
£
-
-
-
-
-
-
-
-
-		 Total 2024
£
2,600
31,439
1,679
(4,100)
21,245
67,677
263
7,042
127,845		 Unrestricted
£
-
7,355
17,558
(13,450)
44,063
33,625
875
4,005
94,031		 Restricted
£
-
-
-
-
-
-
-
-
-		 Total 2023
£
-
7,355
17,558
(13,450)
44,063
33,625
875
4,005
94,031

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Permaculture Association (Britain)

Notes to the accounts for the year ended 30 June 2024 (continued)

Grant funded projects
Grants
Other income
Member-led projects
Grants
Other income
Events
Total income from charitable actvites
5
Investment income
Income from bank deposits		 -
-
-
(182)
(182)
127,663
Unrestricted
£
2,598		 240,543
5,915
246,458
5,000
6,537
-
11,537
257,995
Restricted
£
-		 240,543
5,915
246,458
5,000
6,537
(182)
11,355
385,658
Total 2024
£
2,598		 2,073
-
2,073
-
-
120
120
96,224
Unrestricted
£
1,241		 214,166
-
214,166
5,000
3,293
-
8,293
222,459
Restricted
£
-		 216,239
-
216,239
5,000
3,293
120
8,413
318,683
Total 2023
£
1,241

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Permaculture Association (Britain)

Notes to the accounts for the year ended 30 June 2024 (continued)

6 Analysis of expenditure on charitable actvites

Staf costs
Actvites
Administraton
Support costs (see note 7)
Restricted expenditure
Unrestricted expenditure
Governance costs (see
note 7)		 £
77,693
41,231
9,193
40,583
855
171,324
-
171,324
171,324
Charitable
trading		 £
187,477
3,610
1,205
97,929
2,062
318,148
269,625
48,523
318,148
Grant-funded
projects		 £
5,861
-
222
3,061
64
21,928
19,788
2,140
21,928
Member-led
projects		 Total 2024
£
271,031
44,841
10,620
141,573
2,981
511,400
289,413
221,987
511,400		 £
69,930
21,293
11,844
32,242
613
138,167
-
138,167
138,167
Charitable
trading		 £
120,442
7,043
5,302
55,530
1,056
260,433
214,100
46,333
260,433
Grant-funded
projects		 £
7,316
-
818
3,373
64
27,369
18,933
8,436
27,369
Member-led
projects		 Total 2023
£
197,688
28,336
17,964
91,145
1,733
425,969
233,033
192,936
425,969

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Notes to the accounts for the year ended 30 June 2024 (continued)

7 Analysis of governance and support costs

Basis of
apportonment
Staf costs
Staf costs
Less capitalised staf costs
Events
Staf costs
Premises Costs
Staf costs
Admin
Staf costs
Travel and subsistence
Staf costs
Donated web services
Staf costs
Exchange diferences
Staf costs
Legal and professional
Staf costs
Independent Examiner
Staf costs
Allocated as follows:
Charitable trading
Grant funded projects
Member led projects		 Support
£
104,800
(22,345)
620
7,538
37,541
1,900
8,026
2,025
1,468
-
141,573
40,583
97,929
3,061
141,573		 Governance
£
-
-
-
-
881
-
-
2,100
2,981
855
2,062
64
2,981		 Total 2024
£
104,800
(22,345)
620
7,538
37,541
2,781
8,026
2,025
1,468
2,100
144,554
41,438
99,991
3,125
144,554		 Support
£
95,301
(32,401)
3,141
6,850
9,372
910
8,026
(54)
-
-
91,145
32,242
55,530
3,373
91,145		 Governance
£
-
105
-
-
-
-
-
1,628
1,733
613
1,056
64
1,733		 Total 2023
£
95,301
(32,401)
3,246
6,850
9,372
910
8,026
(54)
-
1,628
92,878
32,855
56,586
3,437
92,878

29

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Permaculture Association (Britain)

Notes to the accounts for the year ended 30 June 2024 (continued)

8 Grants made to insttutons

8
Grants made to insttutons
Name of insttuton
Purpose
Himalayan Permaculture Group
Sector 39
Payments to project partners of iACT
9
Net income/(expenditure) for the year
This is stated afer charging/(creditng):
Depreciaton
Exchange diferences
Independent examiner's fee
Long-standing support for eforts in Nepal, actng as fscal host and
other support as needed.
Educatonal support, curriculum development, training, facilitaton
and enterprise in permaculture
iACT is creatng a good practce guide, toolkit and competency
framework to enable learning and demonstraton centres (including
LAND centres) to i) scale up their local and bioregional regeneratve
impacts, and ii) fulfl their potental to help society respond to the
climate and ecological emergencies.		 2024
£
4,750
-
21,557
26,307
2024
£
23,467
2,153
2,100
 2023
£
10,296
5,120
56,729
72,145
2023
£
5,417
(54)
1,700

30

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Permaculture Association (Britain)

Notes to the accounts for the year ended 30 June 2024 (continued)

10 Staf costs

Stafcosts
Staf costs during the year were as follows:
Wages and salaries
Pension costs
Freelance staf costs
Allocated as follows:
Charitable actvites
Support costs		 2024
£
191,998
2,572
171,033
365,603
287,910
77,693
365,603		 2023
£
188,969
2,327
100,842
292,138
229,238
62,900
292,138

No employees has employee benefits in excess of £60,000 (2023: Nil).

The average number of staff employed during the period was 15 (2023: 18).

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 £48,778 (2023: £46,082).

11 Trustee remuneraton and expenses, and related party transactons

During the year, trustees Gihan Soliman (£4,260) and Carla Moss (£889) received payment for services provided to the charity.

Two members of the management committee received travel, subsistence and other expenses during the year totalling £2132 (2023:£439).

During the year, CEO Andy Goldring received payments for services provided to the charity (£450). Andy Goldring is a related party to Billberry Bee, Billberry Bee provided services to the charity totalling £1,514 (2023: £298).

Aggregate donations from related parties were £nil (2023: £590).

Trustee remuneration has been made in accordance with the charity’s governing document.

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:

Britsh Council
Ecolise
Erasmus		 2024
£
39,231
-
28,699
67,930		 2023
£
-
2,969
39,895
42,864

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Permaculture Association (Britain)

Notes to the accounts for the year ended 30 June 2024 (continued)

13 Funds received as agent

During the year the charity received £200,000 (2023: £180,202) from the Network for Social Change as agent for the Landworkers Alliance, and £40,000 from the John Swire 1989 Charitable Trust as agent for the Apricot Centre.

15 Fixed assets: intangible assets

15 Fixed assets: intangible assets
Cost
At 1 July 2023
Additons
At 30 June 2024
Depreciaton
At 1 July 2023
Charge for the year
At 30 June 2024
Net book value
At 30 June 2024
At 30 June 2023
16 Debtors
Trade debtors
Prepayments and accrued income
Gif aid receivable
Other debtors		 £
16,252
-
16,252
14,909
1,329
16,238
14
1,343
2024
£
3,180
14,023
7,129
3,741
28,073
On-line
learning
platorm		 £
45,041
26,453
71,494
-
22,138
22,138
49,356
45,041
2023
£
1,106
71,348
8,245
3,741
84,440
Website
platorm		 Total
£
61,293
26,453
87,746
14,909
23,467
38,376
49,370
46,384

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Notes to the accounts for the year ended 30 June 2024 (continued)

17 Creditors: amounts falling due within one year

17 Creditors: amounts falling due within one year
Accruals and other creditors
Deferred income
18 Deferred income
Event tckets sold in advance
Diploma fees sold in advance		 2024
£
14,683
35,926
50,609
2024
£
3,748
32,178
35,926		 2023
£
43,182
82,182
125,364
2023
£
28,759
53,423
82,182

19 Analysis of movements in restricted funds

Current period

Current period
Grant funded projects
Darwin Project
Ecolise
Community Climate
Coaches
Community Climate
Coaches UK
Garfeld Weston
Foundaton		 Balance at 1 July
Income
£
£
-
2,355
-
20,000
-
3,115
1,524
-
20,000
-
19,285
18,851
32,000
-
9,854
3,592
-
(624)
19,000
98,167
120,000
13,797
1,452
1,575
-
10,000
-
146,882
247,061		 Expenditure
£
(213)
(6,229)
-
(1,520)
(15,000)
(24,192)
(29,499)
(9,854)
(4,466)
(18,376)
(141,144)
(9,132)
-
(10,000)
(269,625)		 Transfers
£
(1,881)
-
-
(4)
-
5,207
-
-
874
-
-
-
-
4,196		 £
261
13,771
3,115
-
5,000
300
21,352
-
-
-
77,023
6,117
1,575
-
Balance at 30
June 2024
iACT
Lush
52 Climate Actons
Mother Nature
Next Steps
Permaculture Responds
Permaculture IRN
Internatonal Co-
ordinator
School for Social
Entrepreneurs
128,514

33

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Notes to the accounts for the year ended 30 June 2024 (continued)

19 Analysis of movements in restricted funds (contnued)

Member-led projects

Member-led projects
Children in Permaculture
IPEN
IPC Scholarship
PFP
Project Darwin
IPES
Himalayan PG
Marda
PermEzone
Sector 39
Other
Total
Comparative period
Grant funded projects
BLAST
Capacity+
Colab Collective
Community Climate
Coaches		 2,408
3,137
-
-
-
380
257
71
1,334
7
(250)
7,344
154,226
£
1,069
47,840
-
-
3,511
68,322
-
5,227
6,199
-
11,293
-
-
143,461
Balance at 1
July 2022		 -
-
-
-
6,536
-
6,250
6,023
400
-
-
19,209
266,270
Income
£
-
-
10
19,949
2,969
19,946
-
2,000
10,362
152,000
8,588
-
10,000
225,824		 (763)
(92)
(638)
(143)
(5,344)
-
(5,041)
(6,033)
(1,734)
-
-
(19,788)
(289,413)
Expenditure
£
(1,069)
(38,612)
(1,640)
(19,949)
(4,956)
(85,988)
(13,149)
(3,635)
(17,185)
(21,833)
(6,084)
-
-
(214,100)		 -
-
638
143
-
-
-
-
-
(7)
250
1,024
5,220
Transfers
£
-
(9,228)
1,630
-
(2,280)
32,000
-
-
(32,000)
-
1,575
-
(8,303)		 1,645
3,045
-
-
1,192
380
1,466
61
-
-
-
7,789
136,303
£
-
-
-
-
1,524
-
18,851
3,592
(624)
98,167
13,797
1,575
10,000
Balance at 30
June 2023
Ecolise
iACT
52 Climate Actions
Mother Nature
Next Steps
Permaculture Responds
Permaculture IRN
International Co-
ordinator
School for Social
Entrepreneurs
146,882

34

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Notes to the accounts for the year ended 30 June 2024 (continued)

19 Analysis of movements in restricted funds (contnued)

Member-led projects

Member-led projects
Children in Permaculture
2,408
IPEN
1,357
IPC Scholarship
623
PFP
656
Project Darwin
-
IPES
380
Himalayan PG
5,930
Marda
93
PermEzone
542
Sector 39
2,600
Other
-
14,589
Total
158,050		 -
-
15
-
504
-
5,170
110
820
2,789
-
9,408
235,232		 -
(500)
(638)
(656)
(504)
-
(10,843)
(132)
(28)
(5,382)
(250)
(18,933)
(233,033)		 2,280
-
-
-
-
-
-
-
-
2,280
(6,023)		 2,408
3,137
-
-
-
380
257
71
1,334
7
(250)
7,344
154,226

Name of Descripton, nature and purposes of the fund restricted fund

Children in Permaculture EU funding towards a wide range of education services for children

BLAST

Capacity+

Community Climate Coaches

Darwin Project

Ecolise

Garfield Weston Foundation

iACT

Lush

Permaculture CoLab

Information for Action on Climate Change - 52 Climate Actions

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+ 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.

An EU Erasmus + funded programme to train and support community leaders with the aim of inspiring locally led, community responses to climate change.

A partnership project to conserve biodiversity using sustainable livelihoods approaches, with PAB providing permaculture expertise and MEL.

Network of networks supporting and coordinating community led sustainability initiatives across Europe, including Transition, Permaculture, Ecovillages and other organisations active in this work.

Core funds to support the charity's developmental work (MEL / JEDAI / database).

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.

Core funds to support the charity's developmental work.

Funding for this project from anonymous donor.

The information on action for climate change project: building a website of simple, practical solutions to climate change that anyone anywhere can use to transform homes, communities and landscapes.

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Permaculture Association (Britain)

Notes to the accounts for the year ended 30 June 2024 (continued)

19 Analysis of movements in restricted funds (contnued)

Next Steps Collectve Funding for this internatonal online collaboraton project is from an anonymous
donor.
Permaculture
Internatonal Research		 PIRN was initated by the Permaculture Associaton and is now developing a series of
case-studies and connectons with internatonal researchers to move into its next fully
Centre (PIRN) 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.
IPEN For development of Internatonal Permaculture Educaton Network, case studies,
website.
IPC Scholarship Towards costs and bursaries for the 14th Internatonal Permaculture Convergence in
Argentna
PFP Development of partnerships, outreach and educaton for a People's Food Policy.
IPES The Insttuto de Permacultura de El Salvador has been supported by the Permaculture
Associaton since 2006 and we contnue to enable members to support them with
donatons.
Marda Marda is a Palestnian permaculture farm and we contnue to enable members to
support them with donatons.
Sector 39 Educatonal support, curriculum development, training, facilitaton and enterprise in
permaculture. Works with schools, refugee agencies, individuals and communites
using permaculture to transform the ethos of an entre school or community

Explanaton of material transfers between funds

During the year, £32,000 received as part of the Full Circle Foundation was distributed for the International Coordinator role (salary and associated activities) and £120,000 to the Next Steps project. This was in accordance with the terms of the grant.

20 Analysis of movement in unrestricted funds

General fund
Designated funds
Contngency Funds
Diploma Provision
Permaculture Scotland
Paramaethu Cymru		 £
16,202
22,086
37,605
3,174
2,145
65,010
81,212
As at 1 July
2023		 Income
£
240,464
-
-
-
-
-
240,464		 Expenditure
£
(219,889)
-
-
(1,104)
(994)
(2,098)
(221,987)		 Transfers
£
32,385
-
(37,605)
-
-
(37,605)
(5,220)		 £
69,162
As at 30 June
2024
22,086
-
2,070
1,151
25,307
94,469

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Permaculture Association (Britain) Notes to the accounts for the year ended 30 June 2024 (continued)

20 Analysis of movement in unrestricted funds (contnued)

Comparat i ve period

Comparative period
General fund
Designated funds
Contingency Funds
Diploma Provision
Ethical Lifestyle
Permaculture Scotland
Paramaethu Cymru		 £
55,878
18,077
-
-
3,075
2,489
23,641
79,519
As at 1 July
2022		 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		 £
16,202
As at 30 June
2023
22,086
37,605
-
3,174
2,145
65,010
81,212

Name of unrestricted fund General fund Diploma Provision

Descripton, 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 redundancy costs in event of the company winding up

Contingency Funds company winding up Ethical Lifestyle Partnership with Ethical Consumer Research Association NRFC Northern Real Farming Conference Permaculture Scotland Scottish working group Paramaethu Cymru Welsh working group

21 Analysis of net assets between funds

Analysis of net assets between funds
Intangible fxed assets
Net current assets/(liabilites)
Total
Comparative period
Net current assets/(liabilities)
Total		 General
fund
£
49,370
19,792
69,162
General
fund
£
16,202
16,202		 Designated
funds
£
-
25,307
25,307
Designated
funds
£
65,010
65,010		 Restricted
funds
£
-
136,303
136,303
Restricted
funds
£
154,226
154,226		 Total 2024
£
49,370
181,402
230,772
Total 2023
£
235,438
235,438

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Permaculture Association (Britain)

Notes to the accounts for the year ended 30 June 2024 (continued)

22 Operatng lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:


of the following periods:
Less than one year
Less than one year		 Property
2024
2023
£
£
6,000
6,000
6,000
6,000		 Equipment
2024
2023
£
£
-
-
-
-
-

23 Reconciliaton of net movement in funds to net cash fow from operatng actvites

Net income/(expenditure) for the year
Adjustments for:
Depreciaton charge
Dividends, interest and rents from investments
Decrease/(increase) in stock
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operatng actvites		 2024
£
(4,666)
23,467
(2,598)
(299)
56,367
(74,755)
(2,484)		 2023
£
(2,131)
5,417
(1,241)
138
(52,964)
(3,884)
(54,665)

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