Company number 05815104 Charity number 1120084 East of England Apples and Orchards Project (a company limited by guarantee) Report and Financial Statements For the year ended 31 March 2025
East of England Apples and Orchards Project Report and accounts Contents Pa9• Legal and administrative infomiation Trustee's report Independent Examlnefs report Statement of financial activities 24 Balance sheet Noles to the financial statements 8-12
East of England Apples and Orchards Project Company Information Trusteess and Directors Dr. J R Cr08by (resigned 1 May 2025) Ms C M T Dunbar (resigned 15 August 2024) MrPTNReeve Ms C V Stimson Ms R Wayman Ms S Wileman Ms K Deppe {appointed 16 April 2024) Ms N Lewis (appointed 16 April 2024) Mr F Maclennan (appointed 15 August 2024) Mr R Metcalfe (appointed 1 May 2025) Independent Examlners CS Accounting Services Little Brambles Chapel Road Longham NR19 2AJ Bankers Barclays Bank plc 12 Old Market Wisbech PE13 1NN Lloyds Bank plc PO Box 1000 BX11LT Prlnclpal and Raglstered offl¢• 512 Blenheim Way West Raynham Park Fakenham Norfolk NR217PD
East of England Apples and Orchards Project Company number: 05815104 Charity number: 1120084 Trustee's Report The TrusteeslDirectors present their report and financial statements for the year ended 31 March 2025. Structure, Governance and Management The East of England Apples & Orchards Project was incorporated as a company limited by guarantee on 12 May 2006. If the activities of the company cease every rnember has guaranteed to contribute a sum (not exceeding £10) as may be demanded of him or her towards the payment of the debts and liabilities of the company. The company was established under a Memorandum and Articles of Association which established the objects and the powers of the charitable company and is governed under its Memorandum and Articles of Association. The East of England Apples & Orchards Project became a registered charlty on 16 July 2007. The charity also uses the name EEAOP. The charity Trustees are also directors of the company for the purposes of company law. The charity is govemed by a board of Trustees who meet regularly. All decisions are made by the majority vote. New Trustees are appointed at Annual General Meetings by its members but may be appolnted by existing Trustees. A Trustee appointed by resolution of the other Trustees must retire at the next AGM (but can be re-elected by the members at that AGM). Relevant skills are reviewed on recruitment and training is provided where deemed necessary. Appropriate background and financial checks are carried out before any appointment is ratified. EEAOP looks to increase the diversity of its Trustees and supporters wherever possible. ObJectlv6s and Actlvltl•s The declared objectives of the charity are: to encourage for the benefit of the public the conservation, protection and expansion of orchards and local top fruit varietles, and the preservation of their genetic biodiversity, landscape and heritage value in the counties of Bedfordshire, Essex, Norfolk, Suffolk, Hertfordshiro, Lincolnshire and Cambrldgeshira. to advance the education of the public in the udnerstanding and diversity of fruit varieties and orchards. Achlevements and Perforniance Our 2024 AGM was held on Saturday 20th July at Meadow Lodge Farm, Bluntisham, Cambridgeshire, and included a guided walk of this fifty-acre fruit farm. 29 members attended and postal voling was offered to members unable to attend. All the tabled Resolutions were passed unanimously.
East of England Apples and Orchards Project Company number: 05815104 Charity number: 1120084 Trustee's Report In July 2024 we appointed our first bookkeeper to assist with our day-to-day finances. working alongside our Project Manager and honorary treasurer. Thanks to continued buoyant trees sales we were able to retain our two contracted HQ orchard assistants who, aside from their many orchard management and tree sales tasks, helped complete our regional collection of plum and gage varieties and oversaw the planting of several new appk variety accessions during the winter months. We continued to undertake research into the region's orchard heritage. collecting graft wood from trees of interest for our study collection and utilizing DNA fingerprinting to assist with identification. Seven Apple Days were attended during September and October 2024 and members contributed over 200 hours helping to staff these events. In addition, members contributed over 70 hours of voluntary time in helping to deliver our busiest pruning workshops programme to date. A total of 12 pruning workshops were delivered during the year, attended by 109 people. Five of these were 'bespoke workshops, specifically deslgned for orchard owners, councils and the Woodland Trust. In August 2024 14 people attended a guided history tour of our HQ orchards. The winter of 2024-25 saw record-breaking tree sales of over 3.660 fruit trees sold. We had 396 customers, with 47 % of our trees finding new homes at 6 schools, 60 comrnunity-focused projects and 13 farm diversification schemes. Over the past three years farms have become important new customers for us, this year accounting for 13¥0 of our tree sales, overtaking the number of trees we supply to schools for the first time. Tree propagation levels were adjust6d again. in line wlth expected future demand. Two new TrusteeslDirectors, ctropted onto the Board in April 2024. were formally elected by the membership at the July 2024 AGM. and a further TrusteelDirector was co-opted onto the Board in August 2024. The Board continued to meet regularly throughout the year using Zoom and occasionally in person. During the year new trust6e-led working groups vmre established to support the development of our workshops programme, fundraising activities and website development. Financial Review During the year 2024-25 income received was £96,510 , as compared to £99,300 in 2023-24, and operating expenses were £107,396. as compared to £91,546 In 2023-24. The charity continues to exercise prudent financlal management ensuring expenditure is closely monitored and all financial information is reviewed at each Trustee meeting. Reservés Pollcy The charity maintains reserves in accordance with a policy set by the Trustees, not less than annually. A minimum of £10,000 of reserves Is maintained to ensure that the charlty can always meet its day-to4ay running costs. Publlc Benefit Statement The Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.
East of England Apples and Orchards Project Company number: 05815204 Charity number: 1120084 Trustee's Report Plans for Future Perlods EEAOP will continue lo offer all its current services and develop new ones where it sees a need. 11 will continue to prcyagate local varieties ol fruit trees. conduct tours of its HQ orchards and expand the range of orchard-related workshops il runs for the public at its HQ and at orchards across Ihe region. It will ¢onlinue lo attend Apple Days and other public evenls across the region. The Directors will seek new Board members when necessary lo ensure the Prgect continues to operate and develop effectively. The Directors will be seeking funds to appoint a new member of staff to deal with publi¢ enquiries and undertake other administrative roles. Currenlly this role ielies on voluntary contributions equivalent lo around 900 hours per year. Funds will also be sought for the completion of the East of England Fruit Collection orchards. held at our HQ. Statement of Dlre¢torslTru8tees' Respon8ibilities The Trustees (who are also directors of the East of England Apples & Orchards Project for the PUTpose5 of company lawl are responsible for preparing the Trustees. Report and the financial statements in accordance wilh applicable law and United Kingdom Accounling Standards (United Kingdom Generally Accepted Accounting Practice). Company13w requires the Trusteesloirectors lo prepare financial slaternents for each financial year which give a true and fair view of the affairs of the charitable company and of the incoming resources and the application of resources, including the income and expendilures of the charitable company for the year. In preparing these financiall statemenls, the TrusleeslDireclors are required to., • select suitable accounting policies Bnd then appty them consistentty" observe the methods aand principals in the Charits'es SORP., make judgements and estimates Ihat are reasonable and prudent; state whether applicable UK Accounting Standard5 have been followed. subject to any material departures disclosed and explained in Ihe financial statements, prepare Ihe financial statements on the going concern basis unless it is in?ppropriate to presume that the company will continue in business. The Trusteesldirectors are responsible for keeping adequate accounting records that are suff i¢ient to show and explain the company's transaclion5 and disclose with reasonable accuracy al any lime the financial position of the company and enable them to ensure that the financial statements comply with the Compan1es Act 2006. They are also responsible lor safeguarding the assets of the company and hence for taking reasonable steps for the prevention and delection of fravd and other irre9ularities. This report was approved by the board on and signed on its behalf. Director and Trustee
East of England Apples and Orchards Project Independent Examinerfs report to the members of East of England Apples and Orchards Project Indopendent Examinofs Report to thè Trustees of East of England Apples and Or¢hards Project I report to tha charlty Trustees on my éxamination of the accounts of the company for the year ended 31 March 2025 whlch are set out on pages 6 to 12. Responslbllities and basis of rnport As the charity trustees of the company (and also ivs dir8Ctors for the purposes of company law) you are r8sponsible for the preparation of th8 accounts in accordance with the rgquir8m8nts of the Companies Act 2006 ('the 2006 Act'l. Having satisfied myself that the accounts of the company are not requlr8d to be audited under Part 16 of the 2008 Act and af8 eligible for independent examination, I report In respect of my examination of your company's accounts as carried out under section 145 of the Charilies Act 2011 {Ih8 2011 Act,). In carrying out my exarnination I have followed the Directions given by the Charity Commission under section 145{5){b) of the 2011 Act. Indopondgnt Examlnerfs Statem8nt I hav8 completed my 8xamlnation. I conflrm Ihat no matters have come to my attentk)n In connectlon wth the examinatlon giving me caus8 to belleve that in any material respect: adequate accounting records have not been kept in respect of the company as r8quired by sectlon 386 of the 2006 Acl., or the financlal ststements ar8 not in agreem8nt with the accounting records and retums; or the financlal statements do not comply wlth the accounting requlrements of $8Ctlon 396 of the 2006 Act other than any rèqulr8ment that the accounts glve a Iru8 and falr vlew which 18 not a mattèr consldered 88 part of an Indepenedent èxamlnallon: or the financial statements hav8 not been prepared in accordance with the methods and princlples of the Statem8nt of Recornmend8d Practice for accounting and reporting by charitie8 (appllcable to charities prèparlng their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland IFRS 102}1. I have no concerns and have come across no oth8r matters in connectlon wlth the examln8tlon to whlch attention should be drawn In thls report in order to enable a proper underst8ndlng of the flnanci81 statements to be reached. C Stockwell FCA, Bsc for and on behalf of CS Accounllng Servicès Llttle Bramb188 Chapel Road Longham NR19 2AJ
East of England Apples and Orchards Project Statement of Financial Activities (Incorporating the Income and Expenditure Account) for the year ended 31 March 2025 Notes Unrn8trlctod Ro8trlet•d 2025 Total 2024 Total Incoming Rosources Incomlng resource$ from generatsd funds: Voluntary incom8 Activill8s for gener8tlng fiJnd8 6223 90287 6,223 90,287 24,236 75,064 Total Incoming Rosources 96.510 99.300 Resourc08 expondod Charitable acllvitl88 Governance costs (104.611) 1785) (2,000) (106,6111 {785} 189.626) 11.830) Total R•gour¢88 EXnd0d (105,396) (107.396) (91,456) Net movemonts of funds In year (Not Income for the year} (8,8861 {10,886) Fund8 al l Aprfl 2024 125,604 2,000 127.604 119,760 Funds at 31 March 2025 11, 12 116.718 116.718 127,604 The Slalement of Financlal Activities includ8$ all gain8 and108888 r8cogni8ed in th8 y88r. All incoming resources and resources exp8nd8d derive from continuing 8Ctlvltles. Tho notes on p8g88 8 to 12 fom part of th8se accounts.
East of England Apples and Orchards Project Statement of Financial Position as at 31 March 2025 Notes 2025 2024 Fixed assets Tangible assets 77.961 77,961 86,779 86,779 Current assets Stocks Debtors Cash at bank and in hand 10.980 8,091 50,730 69.801 13.950 19.133 39.242 72.325 Creditors.. amounts falling due within one year (11.0441 11,500) Nat current assets 58,757 70,825 Total assets less current liabilities 136.718 157,604 CredStors: amount8 falling du¢ after more than one year {20,000) 130,000) Net assets 116,718 127.604 Fund8 Reslricled Unrestricted 12 2,000 125,604 116,718 Total equity 116.718 127,604 The noles on pages 8 to 12 lorm part of Ihese accounls. The directors are satisfied that Ihe com pany is entilled to exemption for Ihe requirement to obtain an audit under seclion 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Act. The directors acknovAedge their responsiblities for complying with the requirement of the Companies Act 2006 with respect to accountin9 records and Ihe preparation of accounls, The accounts have teen prepared and delivered in accordance wrth the special provisions applicable to companies subject to the small companies regime. Director Approved by the board on .
Easl of England Apples and Orchards Projéct Notes to the Accounts for the year ended 31 March 2025 1 Summary of signfficant accounting policies Basis of preparatlon The Charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared under the historical cost convention and in accordance with FRS 102. The Financial Reporting Standard applicable in the UK and Republic of Ireland. The financial statements have been prepared in accordance wilh the Statement of Recommended Practice: Accounting and Reporting by Charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK {FRS 102) issued on 16 July 2014 and with the Charrties Act 2011. Company $tatU8 The Charity is a not for profit company limited by guardnte8 and registered in England. Sn the event of the Charity being wound up Ihe liability in respect of the guarantee is limited to a mamuM of £10 per member of the Charity. The address of the registered office is 512 Blenheim Way, West RayTJham Park, Fakenham. Norfolk NR217PD. Fund8 The funds held by the Charity are the Unrestrict8d general funds which can be used In accordance with the charitable objects at the discretion of the Trustees, and thè Restricted funds which can only be used for particular purposes within the objécts of the Charity. Restrictions arise when specified by the donor or when funds are solicited on the explicit understanding that they will be applied to a particular restricted purpose. Incoming resources Donations, grants and legacies are r8cognlsed in full In the Statement of Financial Activities when they are receivable and where there is entitlement, certainty of receipt and where the amount can be measured with sufficient reliability. Income from sales is measured at the fair valije of the consideration received or receivable. net of discounts and value added taxes. Income from Ihe sale of goods is recognised when the significant risks and rew8rds of ownership of the g(y)ds have transferred to the buyer. Volunteers The value of services provided by volunteers has not been in¢luded in the Financlal Statements. thls amounted to 1,170 hours dtjring the year. Tangible flxed assets Tangible fixed assets are measured at cost less arxumulative depreciation and any accumulalive impairment losses. Depreciation is provided on all tsngible flxed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows.. Land and buildings Over the length of the land lease (previously 20 years straight line) 25Q/o reducing balance 200/• reducing balance Plant and machinery Motor vehicles A full year of depreciation is Charged In the year of acquisition and none In the year of disposal. The depreciation policy for Land and buildings has been adjusted this year to match the life of the building to the length of the lease of the land upon which it is sited. Stocks Stocks are measured at Ihe lower of cost and estimated selling price less Costs to complete and sell. Cost is determined using the first in first out method. The caryng amount of stock Sold is recognised as an expense in the period in which the related revenue is recognised.
East of England Apples and Orchards Project Notes to the Accounts for the year ended 31 March 2025 Debtors Short term debtors are measured at transaction price (whiGh is usually the involce prlce), less any impairment losses for bad and doubtftjl debts. Creditors Short term creditors are measured at transaclion price (which is usually the invoice price). Loans and other financial liabilities are initbally re¢gniSed at transaction price net of any transaction costs. 2 Voluntary incomlng resourcès Unrèstrlcted funds 2025 Restrlcted funds 2025 Total 2025 Total 2024 Grants Donations and sponsorship Subscriplions Gift Aid 14,000 6,177 3.369 690 24.236 1,539 3,803 881 6.223 1.539 3,803 881 6.223 3 Incomlng Rosourcas from actlvltles for g•n•ratlng funds Unre8trlct•d 2025 Rostrlcted 2025 Total 2025 Total 2024 Tree and plantlng pack sales 84.585 70,083 Training Courses and events Bank inter8St 5.551 151 90.287 5,551 151 90.287 4,845 136 76,064 4 Rèsources oxpended Unro8trlct•d 2025 Rè8trlcted 2025 Totsl 2025 Total 2024 On Charitable Actlvltles Costs of sales Repayment of unspent grant Motor and travel Office expenses Depreciation Marketing materials Distribution costs Courses and meeting costs Project managers fees Subcontractors fees Bookkeeping fees Volunteer expenses Orchard management Input VAT recovefed 37.192 37,192 2,000 1.317 4.461 9,057 2,929 3.028 785 27,325 12.380 2,457 58 5.731 (2.109) 106.611 27.628 2,000 1,317 4,461 9,057 2,929 3,028 785 27,325 12.380 2.457 2,128 5,349 7,485 469 5,022 2.054 24.258 9,363 5,731 (2.109) 104.611 5,870 2,000
East of England Apples and Orchards Project Notes to the Accounts for the year ended 31 March 2025 Unrestricted 2025 Restricted 2025 Total 2025 Totsl 2024 Governan¢a costs Accountancy Trustee expenses and meeting costs 407 378 785 407 378 785 1,830 1,830 5 Taxatlon As a ¢harlty, East of England Apples and Orchards Proje¢t Is exempt from tax on income and gains falling wlthin section 505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity. 6 Tanglblè flxad assots Land and bullding¥ At cost Plant and machlnery At cost Motor v•hlcl•s At cost Total Cost or valuatlon At 1 April 2024 Additions Disposals At 31 March 2025 105.404 20,685 239 (8,461) 12,463 9.500 135,589 239 18,461.) 127,367 105,404 9.500 Depreclatlon At 1 April 2024 Charge for the year On disposals At 31 March 2025 27.170 7.112 19,740 425 (8,461) 11,704 1,900 1,520 48,810 9,057 (8,461) 49,406 34,282 3,420 Carrylng amount At 31 March 2025 71.122 759 6,080 77,961 At 31 March 2024 78.234 945 7,600 86,779 7 Debtors 2025 2024 Trade debtors Prepayments and accrued income 7.941 150 19,133 8,091 19,133 8 Crodllors: amounts falllng duo wlthln one yoar 2025 2024 other taxes and social security costs other Creditors Accruals and deferred income 824 5,220 11.044 1.500 1,500 10
East of England Apples and Orchards Project Notes to the Accounts for the year ended 31 March 2025 9 Crodltors: amounts falllng duo aftor on• year 2025 2024 Other creditors 20.000 20.000 30,000 30,000 10 Other financial commltmonts Total future minimum lease payments under non-can¢ellabl8 operating leases: Land and buildings 2025 Land and bulldings 2024 Falling due.. within one year 557 557 11 Unrestrlcted fund$ Balancè at 1 April 2024 Incomlng Ro8ourcos Outgolng Rowurcos Balancè at 31 March 2025 General funds 125,604 125.604 96.510 96,510 (105,396) 105,396 116,718 116,718 Balance at 1 April 2023 Incomlng R880urcos Outgolng Resour9 Balan¢• at 31 March 2024 General funds 119,760 119,760 97,300 97,300 (91.4561 91,456 125,604 125,604 12 Rostrlcted fund8 Balanco at 1 April 2024 Incomlng Rèsource8 Outgoing Rèsourcès Balanc8 at 31 March 2025 HQ Orchard Extension 2.000 (2.000) 2.000 Balan¢é at 1 Aprfl 2023 Incomlng Re80ur¢es Outgolng Rèsources Balancè at 31 March 2024 HQ Orchard Extension 2,000 2,000 2,000 2,000 Restricted funds consist of funding from The Talent Fund towards the extension of the West Raynham Orchard. The funds were not spent within the time limit given and so were retumed to the funder during the year. 11
Easl of England Apples and Orchards Project Notes to the Accounts for the year ended 31 March 2025 13 Analy818 of assets b•twMn funds Unrestricted 2025 Restricted 2025 Total 2025 Represented by.. Fixed assets Current assets Creditors 77,961 69,801 (31,044) 116,718 77,961 69,801 {31,044) 116,718 Unrestrlctod 2024 Ro8trlcted 2024 Total 2024 Represented by: Fixed assets Current assets Cr8ditors 86,779 70,325 131,5001 125,604 86,779 72.325 {31,5001 127.604 2,000 2.000 14 Trust80 R8mun•ratlon and Rolatsd party transactlons During the year Kornelia Deppe, who served as a Trustee throughout this period, received remuneration from the charity amounting to £785 for providing winter workshop services and £148.50 for trav818xpenses. During the year Neil Reeve. who served as a Trustee througttout this perlod, received £104.50 for expenses related to the Applè Days. Durin9 the year Mr M Skipp8r, partner to Ms C Stimson who served as a trustee throughout thls period. provided services to the charty amounting to £27,325 {2024: £24,863). 15 Controlllng party The company Is under the ultimate control of the Trustees as a body. 12