2024-08-31-accounts

Charity registratbjn nurnbpr 1141825 lErWJ￿rHI and Wales) Comparby reswstration number 07338516 BIODYNAMIC AGRICULTURAL COLLEGE ANNUAL REPORT AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

BIODYNAMIC AGRICULTURAL COLLEGE LEGAL AND ADMINISTRATIVE INFORMATION Trustaos Mr L M AldF)lon MrNHal Mrs J R05entxock Mr L G Sfftiih Mrs K &skn Mrs S l(haWe 1741w)inte(110 Jarwary 20251 ¢harfty number (EngI4r￿ ond l•Valg$1 1141825 Company numbfrr 0733&fj16 Rgglstor•d olfice Pall￿￿7L Inn P Gbyjcestei St￿1 EnJk•)d GL5 11 Independent examlner BK Flus Limited 6 Manw Park Centre Maenz* Way CWiwham En)L•)d ¢X51 9TX

BIODYNAMIC AGRICULTURAL COLLEGE CONTENTS Pa98 Inde￿dent exawinprfs rewt ststemenlaffffi8rKial artMiEs Slater￿ntafr￿a[Kjal Nota$ lo th8 fnarKi8lsial8ft￿tÉ 7.10

BIODYNAMIC AGRICULTURAL COLLEGE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST 2024 Th8 trustees wesenl t1￿r annual atKI Ina[￿￿ I￿lheYear￿ed 31 Aug￿1 2024. firhonuel slolem¢nts hevc b¢en prcwred in xoyd￿¢Cl￿lth ￿ •wounbry xt wt M notc 1 to ihe finynciol sialemenLs and comkly with Ihe charivs (kxbwl. &Y￿p￿Tre$A￿ 2QM)6. FRS lo2"T￿ Fin￿¢￿1 Reporting Standard ap[Alcab￿ In the UK arKJ Repul￿￿C.f Irda￿. ￿￿1 the ch￿e5 sORP'ACr￿ntlr￿ and Rep(￿ng bYch￿l￿es". StatBment of Rett￿￿￿nded P[art￿e aP1A￿ to thatths plepati￿ their ￿{￿niS in &ttrdanc8 wilh tha Fina￿ Repo￿n9 Sidatd appltaye in Ihe UKaThJ R8wbS¢0l Iwelkl IFRS 102r. Obje¢trwes and activ￿¢8 chadly¥ obia¢tN&S. as defi￿d in the Mth)r¥wJum 8nd AJiKl8s of As80ciaiiM. aw to advance edLKtkn fortr putik benefit In kne bK)dynarnic The￿￿1$in￿Are￿ ty Dr. Ru(W Stwrwfor ￿ bettwnErt oftsrmyw. forestry and 93r(ning In SLKh way5 as the trustees may determine In detwminng trK)W to best pursue these oLyed5. the tru51Ees have had wrd to Ihe Chasity C{xn￿Ss￿￿'5 gu￿anCe on puUi¢ bertfil. The actiythes ofthp Ir￿L￿tWO bKWK approth io 2dut3ti0n.' the Woth Based Lèamirvj U￿r$e. %Yhth eX￿le￿￿ ￿ ALxxrw8nyw eduLtion on on fatrn bK)dyrK3mic online cou￿. Wh￿ wo¥Kles 10 st￿ents btth inthe UK arNI abroad. Vlslon and values We 2nvisa￿ a WDrfd In vjhth hw-quaitynuttibous kKl ￿¥￿￿XIn￿lES Is IK(xJgMax)ut by ittsrNed [rdEttb￿e working with nature u$ng a b￿dYnaM￿ amoath. Bithawrts rDLth ofcurrenl ID agricJJlluTe, requiring a researthing. prinupled and Wa9￿￿tiC appro￿h. Ths demaThls of S￿￿ents thathey exanyne tr￿r own understanding of ature. ￿ri￿ture and culture. We are deeptyaware of aur re4xX￿b￿rty tIMards our students to proV￿e an evecbve educabunal p￿￿e$S. thich Ihe CL¥￿￿0￿5 fDrdevekn￿￿] of knryle&>. u[￿e[s￿di￿ a[￿ skI15 sTnu1taT￿￿1Y T￿refOre VE value edUCaTh￿ In ￿hiCh uden15 Siw￿le0 in (X￿b￿1rVj IheoreDra k[￿, ￿IlD50phK understandi19. SO¢i81 abdiiÈs skils. Puwpose purpose ofthe B￿dYnaM￿ AgrirJJllur4 Cdb8ge ts wfsiate ts trniThJ and deydryn￿I of tithjynarrmc praclrfioD8rsin Ihe UK and across the worfd. Achlevoments and porformanGe Chayiiablo aciivitios During the period in (we5bon the Wotk Basee Lea￿￿g (MLI attaiTrExJ 3 5hmiLHrnuther cf students ki the prev1￿5 year. The College also atttthd SDtne fattns lo bE reg￿..e[ed as 4wrk ￿￿er￿ents r(rlh8 W8L stherTre. TIE 5eThina struriure ala range ofvenups ￿>S5 Engl￿ is everrTh)re In the (xJtriuAum With a TrTvJeof ￿x￿￿En￿ and meet udtrnts ntèds and tXPB¢t8lv)ns. Tl nuthrofsiLthXS ¢nWtb)g IFr J)ort[d￿ and h￿VIng the certthction is hicreasing. A professiona TnthelwvJ assewenl ￿th SLTnB 0￿1n8 wovision has bn partty It￿￿e[nented. A ew ￿rdinator￿aS a￿￿Inted ha5 Started to iM[Aer￿n1 a new to rnatketing. Afijndrais[￿ stst forth eveloprrtnt of a nttw Online Ma￿n9 cwrse resLdied In 8 £1￿￿ Al Trustees remain (x)mmitted aThl ￿ntinL￿dtheYsuFVKlma ￿￿zoDrn I￿$ one anNd lace tof￿ ViSK>n day in Jawary. No trustee ￿$￿Jr￿d and N> I￿aK￿ynted. SI￿ ihen. a nwtrustee w8s •wnied mJanuary 2025.

BIODYNAMIC AGRICULTURAL COLLEGE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Fln8n¢lal I￿1•W Thg WBL fKwnces lo be SuStanab￿￿1th a 9￿1 annua S￿￿U$. The online ¢￿tse DffÉ￿d￿n'1 sufficÈnlty irfftase thÈ Incotne as expected the or4inÈ stll rumitu %vith a $rnall deficit The $18blp Trusige wnlinws lo supr￿ the BDAC acbvibes reguwy and ftawenltywlh advice. guidance and er￿J￿r3￿Ment. The Work Based Le¥niThJ IWBLI ￿line Ir￿ome streams are rnosly unrestrided.. the accounts the C(￿l￿ed re5LIt5. However. fwkner txeakdon. atthe back of acujunts s a detailed Statement of Finantsal Actiw1￿$ whith sFlilS QUI the results of the athibe5. A 5tnal 51rpnglh8n5 the o¥wall sUsta￿abl1￿ and re￿IEnCe. Futuro pla￿¥ Work Based Lea￿9 ill corthnue to dEfverhvJh quamy teaclwN ￿ keep best qualty a55uTaTr8 prattic 8¢knth¥ledged by Cr¢S5rE￿$ Irtsbtuie. effcrt lo recru￿￿0 rew pl￿errents wdl be made. lo an rea5ing nuther of wlenli?I barneis Thp BOAC expcubve learn Is w￿ing ￿[re3￿￿￿YtL￿r￿rsur1￿￿Iw¥j WBL ar￿ deparbnents. Thp VIBL MII ntinuB to Suwtyi Olh3r 8ltyJYn￿lG Iranir¥J in othervJJnit￿s ￿ >4Wt of Ih8 BDAC aims 8t￿ obiethves. as wdl as promote its own cthicuknm. TIE online traning will restnthrelhe i)nlne twrseoffering rerthy Ihe BDAC websile desw 11 WAI imtAemenl sorne ￿(￿e reCoThKnendaI￿￿s fr(Nn tt￿ FwfessK)nal onlne assesswEntto irnprove ￿&¥ke1￿9 a[￿ InC￿ase online course quality. fUr￿ri￿Aty s reoJired 10 dèvÈlop th8 pkwj now￿r￿ ¢tyJtse. Structure, govevnance and rnanagement fyMrilin9 ¢h)Gumnl BlodynamicAsn￿ltura C(Alege is a d￿nt￿le c(xnpary lrnited by gua￿tee. Incorporatal on 6 Aysl 2010 and registered as a charity 11 May 2011. It IS govetned brf a MertWdrthTh ArtKles ofA5S￿3tion and is C(￿trolled by a tyjard of irLtstee¥. vhnse are atts Ann￿ VA￿ 8 dir&*Ots ftrihe putposeofcetnpany Law and trustees for the purpose law. Recrultment and appok)Iment of r￿￿trusIEES New Irusiees a￿ sde law. serveddurin9 the year and up lo the dal of $i9n8tuieoflha $&18mwl$ Ik%iBd ￿ the Lega. 8rvJ A¢knintstrabve pa98 attr￿ fr￿1 oflh8st finan¢ral stsiemenL%

BIODYNAMIC AGRICULTURAL COLLEGE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 StotsmoD¢ of Tru$ts¢'$ respon¥kni&tig¥ The trustees, who are also the drect(Ws of BN>dYnaTh￿Agr1cUttUra forthe pwpose of (xxnpany lè. are responsitAe for prftparng thB Ttust885' Rép(xt and I￿r￿a[￿JaI stakn8rrts in ￿￿da[K￿ ￿lIh Lw and Unit8d ￿rydD[n Accounbng standards iunited GÈneraly A￿pIed Ac¢tsJntw Pr&licel. Company requires Metruslees to prepare fnanrial 3tements knreath ￿anri31 year%%thth gve a tswe larwew of Ihe state ofavairs ofllE charity and ofthe 1￿c￿￿1[¥j reSOL¥￿ and ofTeslJur￿, IrKludiw the ir}r￿￿ expenditure of the Chlab￿ c￿￿paTry for that year. In pr8win9 th￿ ffnaKrdl statomenls. b￿St¥S$ e w￿red t - s￿8¢1 suitable aThJ then apvy tsrr - th5erve the ￿eth(￿sand Jes in the trarities SORP." - m8kèjudgem•nt8 and èsbmatègthat 8te reèsona)le and piutent." . PTepare financkil 6tstements on Ikn2 gOiYJ c(￿L￿ il Is to ptewffte thatlhe (barity ￿11 continue in operaith). The trustees are reSFmXNb￿ for kwx"rvJ adewate ￿XXyjr￿ty re(xxd5 ￿￿1￿1￿SewIkn r￿asOr￿￿e accuraw at anytim2 the finantsal Posn￿rn of IhÈ charty enth thern la ertsU￿ tti the staemÈnts ts)mpty 4rylh the Compari& Atrt 2rx6. Tky f also re$[K)n$l￿e for Safe9￿(￿r¥j assets ofthe ch￿ty and for takntvj reasinable stsps for prevention énd det8¢tion er rraud eth8r irre9￿antS trustees. reprtwa5 approv&1 bythe Board OlTr￿Ees. Mrs J Rosèntr Tru5t40 2 April 2025

BIODYNAMIC AGRICULTURAL COLLEGE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BIODYNAMIC AGRICULTURAL COLLEGE I r8Wrt to Ihe tr￿lee5￿￿ my exatr4nalKJn vfthe statw[￿LS ￿ 8K¥J￿￿TriAgr¥j￿tu[al Cd Ilhe chartyl lorlhe yearendÈd 31 Au9USt 2024. R$spon￿bIllIFy arKI basls of rtport As Ihe bust888 ofihè d)8rity l)d rtsdweC￿¥frJr tre p￿pose8 ofctmpry ￿￿1. ytyJ r8sponsth rryr815on of lh8 finarwl stalernwts in accordarK8 with Ihe wir•rw)ts of ￿ ConwarsA¢l 2(￿. satBfied trrysoWth firwnrial Ste￿• oftlp ch¥ity requrwl to be aLKlited Part 16 CofflpaniesAcl 2006 and are elyble for KKI￿e￿enleXa￿Nnat￿. reFKKt ￿ resped of rny examinatron of the charty's financ4al Stat￿ne￿i5 Lld be rawn In this ieptrt in order to en8t4e a ryoper uThJers￿dirvj £rf the finan¢k81 statements tt> be reached. R F Dov4ne5 FCA BK Plus Lkrnile 6 Man(K Park Business Centre Mackenae Way Cheltenhatn Glowestrrshire GL51 9TX Ewlar 2 April 2025

BIODYNAMIC AGRICULTURAL COLLEGE STATEMENT OF FINANCIAL ACTIVMES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGLIST 2024 fu 2024 2023 In¢omo fw: Donatso￿ and lega¢Es Chwilabk ￿￿vIbeS Investsnents l.(X)O 55.5 113 28 60.1￿7 Total inroffl• 57.078 60.201 ExpendturÈ on: bvthS 56.236 55,526 ,236 55.528 Net Incorne and rnovement In fund5 4.675 R8¢ondllalon otfvnds.. Furid bdldiKe¥ dl I Septernber 2023 24,584 19.￿9 FurKI balances al 31 2024 25.426 24.W

BIODYNAMIC AGRICULTURAL COLLEGE STATEMENT OF FINANc￿L POSMON ASAT31AUGUST20?4 2024 2023 Currbnt ass•ts Debto Cash 2t barth and i) ha 5,340 19.793 22.325 25.705 Cr&dltOV5: amowtsfalllng th• within on• yEar 10 12791 15491 Net currenlassels 25.426 24,584 The fvnd$ of the ¢h8rfty Unrestricled futKJs 11 25,426 24.584 25.428 24.584 The Iunp3ny is enttded to the exenwtKmlrom Ihe 3￿rt reWITerr￿rt￿laned n seAknI 471 otthe CotrYan￿sACt 20(￿. for the year ended 31 A￿U$l ?024 direEtoTr ackn￿ledge their resP￿S￿l￿je5 requw8tnents of the Cc4npaniEsAct 2LXJ6 Mih reycl to a¢¢ountiry remrds and trt preparatw offnaroal Stat￿ents. Th8 rn8fflb￿ have not requited the io Obta￿ an audit of its staterr￿ntS furlhB Y￿1n quBstion in wrddfKX Witti 476. Trtse finaTh>al $￿ternents hakt prerored in ￿r￿￿e 8PFAK¥ble to c(mpar4es subpct lo the srtball ¢(thpanies regir Ihe financ￿1 state￿nts aptKoved by I￿￿ee5 2 Awil zr25 Mrs J Rosentmd Cory)any r￿lS1rati￿ rwmber07338516 IEngL¥d arxl waes)

BIODYNAMIC AGRICULTURAL COLLEGE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 A￿OUnt￿9 pol￿195 Charity inlarmBtit Biodynarnic A9ricuItW c￿lege ￿ a tKwJle linmw tygJaranl&fy Ir￿[%￿rated in Enuland arKI W￿￿5. Th9 istsred offKe Is Parm¥￿ Im prL￿￿. GIll￿￿er Street str￿￿￿. GlU￿eSterSh1?. GL5 1(￿, Ensland. The finantial starfftnts halt in a¢¢rdarte th the ttorivs wvemif% thurneni. IhÈ Comparles Aci 2006. FRS 102"The Fin8no81 Repybrg kndarl 74WKatle ir the UK ar￿ Rewblc of Irel3r￿. and trt tharrtEs SORP-Accounbng and ReForknng by (￿￿1￿." Statement PrattKe appI￿ab￿ to chanties pr8panny r ac(x)unts in 3c(xKdance wth the StaKJard awlrable in Ihp UK and Rep￿￿ of Irdand IFRS 1021". Th8 ¢h¥nty k$ 8 Publc W8fi1 Enbty as dèfiwd by FRS I￿2. The finanaal sta￿r￿p￿ts are wq>3red ￿ sterfirvJ, ¥th(ch is IhB f￿￿￿al curTencyalthe (3rity. Monetaryatnoun15 Ihesefinanckil te[n￿lS &e raut￿ed to the nearest £ The financi81 have u￿￿rthe t￿£#￿￿￿0Th. mc¥Jfvdlts th&r&va￿alIon of fr8¢hold propErbe$ 8rf to lic￿08 Fislm8nt •N1 certain al fair valu8 The prinopal acix)unlrg polKEs adopted are set oUtbe￿￿. 1.2 Charitable fvnd5 Unr￿tr￿ted kntts can be US￿ In accuts￿e ¥￿th Ihe dwnta)le (tyL1r￿ atthe 01 Ihp Injstees. Rastrkted f￿)Is¢sn cly be L￿d parti￿J[gr rwJictsd wrrosas th8 ctycts oflh8 charity. Restil¢ti(4)$ 8rfse when S￿cthe￿ ty the don(Y f￿S we rdEed for Par￿L￿r re5triied purwses. FurthèreAFl￿aI1m na￿[ tsfeath furnl is nthdEd ￿ thè n(eS tts finartol ststÈm￿ts. 1.3 In¢wg All Ir￿￿e is rettqnised In he sralement ot Fina￿la1 Activities oneethetharty hasentiUeffnt to ts knnds. it" probaAp thatthe Inc(Nlle wll be rewed be wsu-ed relabty. 1.4 Expenditure Li8bilies are aseYperf￿re as as Ihere leg ￿l￿$try￿￿￿e obluabon c￿rr￿tting ihe d￿rity k) Ihal expenditure. it is wvbable Ihal a tranSferofe(XJrK￿ benefitswl be requi￿ in Sett￿ment and the amunt of Obl￿1￿ can be ￿$Ltt￿ reli8bty ExrendiDJre 6 acc(yJnied ftsr￿ an éxrLJ8ls ba$6 h8s been cL8ssthed und headngs that agjrryate all cost rekled lo lh8 ctegxy. cosls canrvJtb& aknbubj to parts¢ular headng5 ihey hève been all￿ted IOMbesth) a ￿$ ilh the Ltse ofresources kncorn• from don*ions and l•gxi95 fur 2024 2023 Donaibns I,oN)o 28

BIODYNAMIC AGRICULTURAL COLLEGE NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 AUGUST 2024 knGom¢ from ¢tsr#aW¢ a￿VIOS rth rth 2024 2023 P&P SIL¥knil WBL Sludeni lees WBL Olh¥ Incorne 5.905 50,QN)O 10.567 48.wo no 55.965 fjO.(￿7 kncome from irwestsnents UnrnsthLd Lkn51rlrlEd furth fvnds 2024 2023 Inter¥t re￿￿ablE Exp￿dI￿1r& on char61abl•advlllAs Total 2024 Dlr•ctcostS Course costs 45,708 45.fA17 Othef off￿e c Advert&TrJ Othwmot(*thawal Gtsis StaN Iraving Bank charges Attouniancy ar￿leY81 fees Sundiias 691 3.720 878 305 227 1.588 1.3 f67 819 540 221 1.￿3 1.192 56.236 55.528 Anatysis by fund Unrastrthd fthos 56.236 55.526 Trusts•s None of the tr￿lesS any per¥ws c¥wl8d ￿ Ihem> r￿￿e0 renwJnw81ion or bgnefi15 frLYn the ch8nty during the year.

BIODYNAMIC AGRICULTURAL COLLEGE NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 AUGUST 2024 Thc rnontNy wmber of duriry the year wos: 2024 N￿nts•r 202J Num￿1 T￿al Theie wei? rw) 8mrAoyseswf¥)se aMLo1 r￿u0￿1)Th￿as Ihan £60.1NY). Taxatlon The charity Is exetryt fromtsxation ￿ ils bewse ￿1 ts ￿(x￿￿e ￿ ap￿￿f￿r charitable pwFx)ses DEbtrKs 2024 2023 Amounts falllng duo w5thln ono yw. Tiade debltys 3.380 10 ¢rgdltws'. amoynts f•lllngtsTlthin yvr 2024 2023 (Aher ta￿l￿)n and 8OCkql ￿udIY rua15 and def￿￿ 14YI 733 705 279 549 11 Unr88trlctsd fvNJs The funds (rftt t4￿c(￿n￿Se IhpunexpPrKl￿1 balatKP50fdonakn ar￿ granls which are subject to by dL￿(S 8t￿ as Ilw used. These itKgude dB$i0na￿ funds which he been set aS￿e out of unrestricted furxls by Ihe bwstees far p￿rA]ses. At 1 Sopt•rt 2023 In¢L•ThNg RosourtO8 At 31 August expend¥d 2024 Genwal funds 24.584 57.078 156,2361 25,426 Pr•vSpu$ year.. At 1 Septuthr 2022 Incorrm Thg Re50urcos At 31 August 2023 General lurNIs 19.￿9 60,201 155,5261 24,584

BIODYNAMIC AGRICULTURAL COLLEGE NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 AUGUST 2024 12 Rdat4d pavty transa¢th￿S The￿ di5cbsatlc re￿1¢￿ patytrwsacbw dum9 the yew {2023- ncrtl. 10-

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