## 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.
- **(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.
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**
- 1: Make permaculture accessible
- 2: Increase and diversify permaculture and regenerative learning opportunities
- 3: Grow permaculture networks
- 4: Share and develop permaculture practices and livelihoods
- 5: Work with others to tackle climate change, the biodiversity crisis and social injustice
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:
- **62 people participated in 4 stakeholder sessions** : BIPOC (Black, Indigenous and People of Colour), neurodiverse, disabilities and chronic health conditions and LGBQTI+. The result was a series of excellent recommendations to make permaculture more accessible to a wider range of stakeholders. These have been written up in a report and an action plan has been agreed as to how to implement them.
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- **Over 700 mothers engaged and over 7000 reached through the Mother Nature**
- **Project.** Mothers have a great influence on their immediate communities, their family lifestyle and children’s future habits. This project (funded by Erasmus+) empowers them to become agents of change, embrace their regenerative feminine leadership and move towards a more ecological way of living.
- 1150 downloads of the Mothers As Natural Leaders Book,
- 300 people joined the free online Leading Mother Nature Circles course,
- 402 people attended in- person facilitated circles
- Over 6000 listeners follow the Mother Nature Podcast
## 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
- **1000 learners** have learnt permaculture on our platform, ranging from introductory to advanced learning
- **70 educators** have contributed to our platform many of whom make a living or passive revenue from the platform
- **132 education members** used the educator’s space for finding consultancy jobs and supporting each other’s practice online
- **13 Educator members volunteer their time** on the Education Working Group - managing the curriculum and managing the Certified Teacher’s Register application process and standards.
- A group of 9 Tutors, Diploma holders and Apprentices volunteer their time on the Diploma Working Group - helping staff in the development and maintenance of the Diploma system and ensuring Tutors are providing appropriate and agreed support to Apprentices.
- **42 diploma tutors are supervising 166 apprentices** with their permaculture Diploma designs
- **9 members** completed their portfolio of ten designs and were awarded their Diploma in Applied Permaculture Design
- **10 courses are available** and another 5 educator member courses will be launched in 2024/25. The functionality of the Community Hub online platform supports different learning styles through the use of video, captions, audio, images and written information with the
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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:
- 2,070 members (individuals and organisations)
- 144 Projects registered on our project map (www.permaculture.org.uk/land) in the UK
- 2,137 people with accounts on the Community Hub, an online platform for knowledge and resource sharing and accessing opportunities such as consultancy.
- Members that benefit from the opportunity to learn about other initiatives through an exciting and diverse programme of masterclasses and virtual campfires.
## **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:
- Built the Regenerative Knowledge Commons, a unique system of data collection and mapping which enables the whole network to generate a deeper understanding of its activities and impacts.
- Connect up centres across a wide range of geographical, infrastructural, demographic, cultural and institutional contexts for the first time.
- Created a distributed place-based form of learning, within which individuals and groups can follow a common learning pathway at any centre, or the opportunity to move between centres.
- Produced the iACT toolkit, designed to aid implementation of good practice. It gathers diverse tools in one place online.
- Wrote the iACT Handbook; to enable those running learning and demonstration centres to improve their practice.
- Held 9 Multiplier Events; these reached 300 people in 7 countries.
## **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**
- We worked with 5 of our LAND centre members to design and host skillshare events in England, Scotland and Wales. The groups shared their experience and lessons from their work as well as showing visitors around their sites and sharing some delicious home-grown food. Topics included: Designing a Practical Learning Programme; Supporting Wellbeing through Volunteering; Making your Project Pay; Designing and Implementing your Project Plan and Involving the Community with your Project.
Participants came away challenged and inspired to apply what they had learned into their own projects
- Very inspiring, good fun, networking opportunity and tools that I can use not only for permaculture, but for other areas, eg decision making;
- Use it for our smallholding to develop plans to produce community food/ community supported agriculture;
- Slowing down and trying to worry less about progress and outcomes and enjoy what works well about our project and allow things to take their time
- Enjoyed networking and exchanging ideas and practices. Great site and fab food;
- Use it for our smallholding to develop plans to produce community food/ community supported agriculture
- Things feel more doable with the examples and tools shared today
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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- I feel deeply nourished from this Festival of Permaculture and know this will sustain me for months. In these strange times it’s deeply reassuring to be with others who resonate with the vision of practical hope Permaculture gives us.
- ‘A weekend full of great connections, inspiring conversations and motivation to keep on keeping on designing a healing and regenerative future’ -
- What a great coming together of like minded people who care for the earth, other people and the future. It really was a festival!
- So many joyful conversations with friends and new contacts along with such a wide range of workshops and presentations!
- A wonderful way to meet up with like minded people old and new to permaculture, and experience the joy of collaborative learning,as well as sharing our ideas, our struggles and hopes for our projects.
- What a fantastic experience it was... I arrived and looked at all these other people gathered and realised I had found my tribe. How could I have been on my own for so long?
## 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!**
- A recent review showed that we have processed over a million pounds through fiscal hosting to support UK and international work on sustainability since 2022.
- Fiscal hosting for groups such as Landworkers Alliance, the International Permaculture CoLab, Sector 39 and the Himalayan Permaculture Centre has enabled them to access grants towards action on agroecology and permaculture.
## 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:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP*
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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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:
- 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.
## 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:
- 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 / 02 / 2025
Approved by the trustees on ____________________ and signed on their behalf by:
**----- 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:
- 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 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.
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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.
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## Permaculture Association (Britain)
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.
- 4 Income from charitable actvites
|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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## Permaculture Association (Britain)
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|
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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|
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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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Permaculture Association (Britain)
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|
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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)
## 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|
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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)
## 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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