REGISTERED COMPANY NUMBER= 07512291 (England and Wal081 REGISTERED CHARITY NUMBER: 1142535 R8wioflhÈ TnJst•g6 aTha Fina_r&al_stsMQnj&ftjrthe Y r End HcththJr8 L pl Xehadh Audll Llmlted 31 Vlctort8 Road DARLINGTON DL1 SSB
Northdak Hoiticutture Limited A comuyny li edb aranleje Contents of Ih¢ Fingn¢ld $10temenl¥ .. JuJy.2Q25 Pag8 Report of Ihe TrusleeB Rermjrt ofthe Ind8P8ndent Audrter8 Stslemèftt tsf Fhancial Activitie& 10 B&l8n¢è Shoel 11 Cash Flow Siatement 12 Not88 to th8 flnandd Slatemenls 13 to 27
-Northda16 Horllcullure LlmK8d -Iarant6eReg18lered number. 075122911 Raport ofthg Trus¢695 The trustees ar8 ako dlTrctors of lh9 Charity for Ihe pury)ose$ ol IhB CLynpani8s Act 2008, pres8nt ann1 report and finarKI81 slal8ments forthe yearended 31 July2025. The fin8ndal statements have been pr8par•d in 8ccordance 1h Ihe accountln9 poIio8s 89t out In nol8 2 to th8 finanoal statements compty with Ihe Compani9$ Acl 2008 "ACCOth9 and Reportiry by Charfties.. Statem8nl of Recommendod PracffiGe ppIble to ¢harlle$ prÉparing their accoun15 in accordance wth Ihe Fiar191 Reporbng sIdar applicable in th8 UK and R8pubNc of Irel8 IFRS 1021" leffe¢li¥e 1 January 2019.1. 08JECTIVES AMD AcnvmES Oblectlves and alm5 Thè obJ¥¢is sel oui in Ihe MemorarKlum Artld88 ofA880ciqlion èr@.. 111 tD provide trdiningb eduction and work in horbcutture and alli8d lIS and cr8ft5 for adults who hav8 legrninglphwGaVin8ntal diBabilil85 by astabllshlng sp9¢191 serv8S 81 centrès kn Hntsttsn and Rkhmndshlr8. 121 to promot8 and erKourage open ernpwwrt. shettered ernploymenl and ¢¢ntinuirbJ ttdu¢otioft k)r IhD8e irtdiwduals who usé Ihtrse se$. In 8ddlUon the tharfty hgs p¥@r io do 8nyknlrvJ whth18 consld8T8d to lurther M8 obJ8CtI81 or L8 Cond u inrJ8ntsl to dolng 80. ThB alm of charlty is.. to prov6 woA-ba86d acl1vlÈs, Irainifig 8nd woth experkrKe for ynerable 8dulls Irn9 those with m8ntal health problem andloT peOPth 8 Ornin0 disalIty. to enable and empowerall vulnerabte adults and adutts With a leamitvJ diSalItY to achl8v8 ih¥lr lull poi8nlkql. to encouragtr and promote public ewareness of the pc>silv8 enIrsbu1IDn and potentlal of vuln8roble adults ènd people with a learning disability. to enlist the supportof Iho gEra5 publ1¢ Ihrough rAJbllclty and hJnd¥aL81ThJ. to recru. traln and support volunt8ers to support the cTrgokng of thB Gharity thoreby 16ve$, d0volopin9 confidonca and Increasing opportunities for 811. Slgnlflcant actlvltl•g To advance IhB ch8rliVs stated owecty, the tholity has dovdoped a rdng8 ofwoth-based act1v188 are approprial8 to the involvemenl of vulnBrable allufts. In addlvon to the provisn of woth-8cuvll8 8nd to progr885 wder advanGemenl of OPPOllunilies lor vuIMraa adults, th8 ch8rtty h88 1d3nt18d 8 numbeT of Sha v8lu•8 ith whk trj pfogreg8 the worfL ofth& charfty. The maln aclvity ol the centr¢ in H8mNeton 16 tha opwatknn of a gard8n nur$8ry and an¢lll8ry TrhYxkBhops which genBralg ¢ntOtprisfj actwibès and goods lor sale through the Onts shop 8nd nursÈry. In sckJllh)n to th18, 8 day seNk8 8 operated h RkhTTh)ndshlre offering 8rts and craftacUvttle8 and classroom ba88d orportlI18s. Publlc n•11t Northdak Hortlcullure exI5ts suppDrt atlutts wilh lÈarnlThJ andlor physical dS8ablllda8 to develop skills, r4)nfidentè and Sndependenty through meanlffjlul 8¢1fv1ty. The ch8rlty prOdeS stnxtured, woth&ased aDd $(thl oppwniliÈs acros8 w¥Je rawo ol settlNJ$, In¢lu¢lng hoCjre, retall. e8terirrfJ. w000kn, drama. metalrk other¢realv8 aclfvtti8S. These ¥tivlUo$ are dedgn8d to improve physiGal and mental wellbpity, r¢du¢È sodal Isolation and enable individual$ to p8rtApale morè fully In ihe com1nun1ES. NOrthda achi8v8s thls by m81nt85nlThJ an actlve presence tthIn th8 1ocAI eotmiunlty through offslle prdeGts ond p8rtn8r8hlps. whlle 8180 wokomiry community membern lo tske p8rt1Tr act"0$ at the NorthdaL9 cgnlre. In od&ttbn, the ¢hadty dellvers a Comprehens programnw of t4)DUr8 6wal and leL8W8 OPPUrtunibes. supportSng vuln8raNe adutts to 8ngage h) a de fange of sodal setUng5 and birild Thanlruful c(fftn8c1kn8 the knal communlty. Th8 truslee5 beIv¢ Ihal NotlM81e's work p¥85 Glear publ b9nefit by IMPTra quality of Ife. tsvea$lng INlepend¢nco 8nd 8nhanclng lif8 ehon¢gs for pe(18 %iilh leamlry di8abllSl&ws. Whi B180 conlrit¥thng po8io¥*ty to the vlder Ix)mmunlty our Social enterwisè d8r rx)mmunlty eng•]emBnl. Fund ralslnq Any fiJndroi&w und8rt8ken within ¢hablty L2 and r8gulaloTrs. Pag8 1
Northdale Hortkullure Limited J Ilmii#LYllu8raTrte8 )an R lsi&rtd number 07512291 Report trf tho Trustees for the Year EndÈd 31 July 202 OBJECTIVES AND ACTIVlnES Volunteero and ampl088 Northdale Horticulture beneffts from Ihe ¥¢t5V iftvofvnent of 16 dve yunteerS who pl3y 8n imwrtant rBle in supportlrfj the chority$ work. VolunlÈers Con1dlS acro¥ g rangÉ of actmlitrs includlng hortituthjre, retsil, mel01 wtsrki aTvJ our ran of evonts and soc1 and Idsuro $ervlcos. The Inydvgmont of voluntoÉrs hglps ¢0 exlervj tho chadty's capadty antl end¢h the 8xp8rf8w of th8 P80@ we 8upporL NOrthda 1$ comm1tt8d to ensurfng that vohJnleers are 8pproprfal&ly 8UPPOrted In thelr roles. Thls Includes provldl InduclK>n. gutdance and orvJolng sUPPOrt to ensure that volunteeriro is a ptiVe and Teydrdiw exp8rignc8, both lor volunl88rs and for those who acce55 the choritys services. Tho IruslBts rÈcognis8 And gr8aly valu8 th8 CtrIbUL of volunleers In heIry Norfhdal& to d8lhw its charitable OacteS and maxim158 its bi b6nefil. ACHIEVEMENTS AND PERFORMANCE Charttable actlvltlos Qualil nd Service Develop.me.nl A key foc durkng Ihe year has b88n re8pondlTvJ to a eomprehondve quaNty undèrtakan by North Yothshl CwThJl. Tl4$ has r8sult8d In 5Wificanl inproyements lo system5 and prwAs5es, induding.. D8v8lopm8Trt ofstructured dient support plans and regular processes Impthentauon of staff appralsal $uwNL8knn framewot1ts Introduction of internal quality oudits across mumlple setVi8 8r688 stn91nIng ol¢ompllanc&, documentstion and govemance system5 Th18 work h88 rwulrgd a svJnifi&2nl organ168tional offort Jt has IBd to a more robusl and ConsleI wvice modBI. Prvgress duri th8 yaar re8utted In a p8rttal Ilfting of re51ric1)n$ en seMG6 cap&ity, onabllng a gradu81 Inu8888 in plarom8nt& The tharfty has conlnu8d (o d81'v•r a widtr rary ofthti8s and has lurth8r daknped its progfamme offw. induding.. Expansth offorge-based activitiès, supporttrd by 8xlem81 fiJndlTvJ Development ofan employrnent S11$ pathway to bridge Ih8 gap b8Wn thy 5erwce5 8TYJ &m¢}yMOn1 Sts¢Twl1ry olpartnershfjp8 to ppOrtenvirOnMent8l and hortiGuMural n81Ves Th8 I)anoOn h88also intom81 prrtes888 I8189 to ref8rral8. dl8Thtengagerrnt 8ThJ seNGe pjanning. Ea019slnfL4stt During Ihe year, the charity progressed a number of capt81 and Snfra81nLture improveThrts, indu(lry.' Sol8r p8nds Insts1 In PTevlous year to lower energy c05t& were brought Into OlatiOn Irnprovtrm8nts to slt8 8ccess and faalilie5, Irrjudlng extens%)n of tAant sae8 area. DelOpment plans for 8dditsanal spactr. Indudlng modular unlls and a dedlcgled we1lbe4nQOtsng space. to be browht Inlo use IA lh8 ftlrj year. The88 devek4)ments ar8 kn18nded to Imk*DVO both $etvlce d8lfvery and Iwrm sustalnatNIity. The tnJ8te8s consider that Ihe 8dvifreS undertakèn durfro the year hava met the charity's oblecUve$. They 888ess tho ch¥rify'6 S$& ba88d on b8nefiuary attendanc8 and 8njoym8nt. Wllh demand fLY Studenl aGeS tgmainlng slrong, operats.ry at over CaPaGIty Ihroughout th8 y88r, 8nd with ClInUed 5VPPDrt frorn grant fund8r8. th6 Ial community. 08dlcated 51aff. and enthUa5C volunteers. the twsteès bel¢ th0$& obigctiv88 have b88n athleved. Page 2
Northd lo H Ic liure Limilfjd an Ilm b ugranleo JLRAI5tsd numtier.. O75122lJ Acom ReJjort ofthe Tru9toes for the Year Ended 31 July 2025 FINANCIAL REVIÈW Flnan¢5al p051tlon The Trusleg$ have maintainod close ove[q ofthe charflys financial powbon during 8 period of thonge. Th6 prlrthal funding 80ur contlnues lo bÈ coniraetual payments Tec6fv8d for th8 pSlOn of day and further 8ducalion 5ervbes for vulnerawè young adults vmich com88 mainty via the Self diTected Gare scheme operated by Norlh Yorkshire CourKII. Incorne from these r8s0urce8 amounts to £905,232 ofthe total income of £1.122.846 In the ye.ar. Jso conlrfbulng to Ihe funds Is Iwm¢ gtneoittd Irom wort-b8sèd 2dvMes. The ch81ity reparted a smau tspÈralng loss In th8 p0v8 fin8nci81 year. which was within the aoiaèd risk toloranca. Dvring Ihe current year. firancial p&nniry has been impacted by several factors, irltsdln9'. The end of the Hub CDntracl, slIn9 In a reduction in income Ckngp1ng prBssurg wherB inwme does iiol fully meel blarrin9 G0615 Rislng costs a8soci818d with inflglion. Staffi and règuL41ory rUIrM6nlS VAT registration comlanC0 wuirtrmÈnls Time 8nd resourcès Éxpended in fespecl ofquHlity 3udit undertoken Income from trI1 and Ot sale8 has remained stabl& overall. atthough POTfornance h8s been aff8Ct8d by %der 8conomiG con(lilions and tha8$ In customer behavbur. The tfUSte¢s havè re¢ognised Ihat the significant limè and re$our¢e$ devoted lo the Quality audit process limited 11 charity's capaclty to Idenlify and PUTSUts othèr fundral&ng epportunili8E. Yhis resulted in foregonè polÈnlid incomé and has ha(5 an adverse impact on thÈ thaty.8 over811 financ4al positn. Vvhile It prÈciÉÈ finartl81 èffocl 18 dlfficult to ouanlify. Ihetru51ee5 COnsidÈr tha impact lo be subs19nti81, A5 3 r•sull of this Ihv chadty has gengralad a dCIt of£119,990. At the ye8r end the ¢harily lotsl lund8 amounted to £1,197,726 01 which t4I,243 k for r85trict8d purpos$$ arKI £341,223 he wilhln egt8 funds. Thé design81ed fund8 were estsblished by Irust8ès to represent fixed 88strt8 Ihal W8f8 originally funded by gfants wlh r68triclions attached Ithe5e rcstnctns applied unbl conditions were fulfilled 81 IhÈ wnl thè fixed o&s0ts were acquiradl. E8ch year. transfers are made Irom th8 d881gn8led fvnd lo Ihe unrf%1r8d fund in 0rdar Wth Ihe depreGiabon policy of the related as$61s. After maklng all¢)wanc8 lor reslrtcted, dOnal8 lund8, and funcoon81858eis. the ¢hdty has urestFiCt8d of £278.01312024- £403,873). The TrusttÈs are actively explonng way5 to strenglh8n income génoratson in the area. i7{1d1n9 cr881ion of addiJon81 place8 tLKJ81her th a rev of lagacy contracts. The Charfty Is curfyntly In dsCOn$ th North yO$hir8 CounGII 10 5UPPOrt IhÈlr introduclltsn of a new ¢lienl ptIng strategy with bandings based en level of intervention required lo support thè Indkvldual. Curreni le9aGy CDnlracts do not 8ecuraEely r8n8cI the level of addilitrnal suprth ne.ede(I by som8 of our ctt6nts and a re¥ pro¢ess Is und8tway whh North Yothshire Coumxl which wlll18èd to fundirg ir9 for somc 4ndW15. The TrusleES Eonslder th8 Ch2rity'5 fina1 poBiilon lo be 8tabl8 bul recognlse irnportance of Ongn9 and pnJd8ntfinand81 menagemèftt. Rè&èrve8 poIIcy Thg Chartly's rose&S has boon to have unTe51ricled funds not ¢(xttmi118d lo or bnv8sled In langiile fixed assets which equat88 to 8pproxirnately Ihre& months of uDrÈslrictsd expÈndllur8. Th8 b8Si8 of this p1¢ 9 to malntain twrv8S to ensure finandal 5tabllty 8nd to meet ts oblvJalion¥. Indtjdlng ¢ov8riW $taffiD9 Gosts and potèntiall18.111Ys. The TN$iee5 tonsldor Ihls level of Tes9rv68 to b8 approprlate yven the TratsJr8 of the organlsalion and lh8 10véI of financial rf8k. At this level, lh8 c3pttg1 need$ ol th8 charity would be mel In Ihè 8v8nt of a 8lgfiilaot dryjp In ncome. A Summary oflhe finendHI 8rtS in shovm on paw 10. Page 3
N0thda Hoiticullure Limi .any f1mited b uarant88 lsteraii number.. O751229fJ Report of Ihe TnJ5tee8 02 for tho Year Endgd ?.! jul5 FINANCIAL REVIEW Princlpal arbd ufieortaintios Th•ro ar• many rfsks lacing Ihe charity, and the Trvstggs rnEet rogurIY to &ÈsÈÉs pol8ntidl tha808 throUgrAjl tha year. Key risks Id8ntsriÈ(J dufinq Ihe ye8rlnclude'. Fln8ncl81 sustalnabillty and hcoffle 10fy1ty Impact of external qualily 85suranee ptttrss8s - Warkforce capacity and skill& - H8811h and s8fety dsks as8ocialedwth service delivery - Data PfoleGlw Gybersecurty m1jaIlg adons Include slFenglhenlng inlernal 5ysIEms. thpro¥lryJ govemanGe pr($, I$MntIng uuallty assurance framw¥orf<8. develw%ry conungèncy planniry. th4nd Safèly The Trustees lake Ihelr r6spon$lbllltsSS for hèalth and safety seriously. friJ the year.. Regular insptionS and asstsssmenlswere undert8kon. includlng ri,1&910ne11a. and 98n8Tal health and safety rsvl8WS Spe¢ialtst areas, $u¢h as th8 Forg8. have b88n wpwjrtad by detaId rfsk a8888smenk and s8f8 systems of ork 1ft¢ents havè been rÉvi8wed and appropriate aclions implemenl Ad(litn21 s8f8ty m88sur08. Including vehlde safety Improvements. have been Introduced The Twslees 8r8 Sa$fied thet appropriate proGedures are In place. %ilh ongoing work to W5ure Gontinuous impTovemènt. One of Ihe m8iy rfsk8 faclng th8 charity is a dedine in funding followng any changes to governrnenl rolicy. with a large prokKrtpon of income receNe(I coming from the publi¢ 59clor. Followng the ch3nge io individu81 funding, Ihé risks f8ced by tho charity in thi5 r25PQCt are conrd lo mllvJaittd by the mtwe to Indwldutslised paymtrnis and extemal review of legacy contract8. In addressing the financial risk$ asswated th tho busrw. Ihfy Trustees aim to malntaln a Slrtsng balG9 shggt, sure an appropriaie level of re$etves is malnlÈinÈd. an(5 adopt a prudent approach lo budget pnnIng, Includirvj ¢grefiJl ctsnsldaration of the Impact of reed s8rvice us8r numbers ori incvmo. FUYLIRÈ PLANS Going forward the ch8rily looking al addressing garY contsacls and potentially cresiing Jddllional V4?rxrKi8s in Ihe servic8 lo m8ka the sÈNlce ftnandel self sufficlenl. Further capital trxpendlturo VAII Ihèn ba mei byfundraising. ThB Trusl£es wlll als9 wntinue to fi)¢us on-. Embgdding improvements arisng froTB the quHlsly audit Strengthening firTrancial sustainability and Income yengr¥lion D8v8Wlng facililleÉ lo supptsrt S8Tvic8 dellvery Enhanuro govemance and Twstee e8pacily Expandiw opwiunilRs for service users, InG1Ing skills and employment p8lhways STRUCTURE. QOVERNANGE AND MANAGEMÈNT Govtrmlng Document Northdala is a regi8tered ch8rty constitutes a 11mld company, lknited by guaTant88 and is govemed by its Memorandum and Aibch80fAssoctloTh, on upd8ted vetsw)n of whlth wa5 adopted in year on 23 September 2021. Govemlng Body The charity govomed bytho tftJ&t8es and all trust888 ar& raqulY8d to b8 TtorS oflh& Company. The trust888 must numb8r beh¥een 5 ènd 15. Presenlly there 8re 7 Iw51ees as dstailwj on p8ge S. The tru*e88 contlnue lo a d& range of ski115 and experience essential to good govèmanttt the slral8gK dtrvalopnient oflh8 cliarlty. Rècrultmont ond oppolnknent of n•w tFu$te•s Trust805 arg recwited by invitation aNJ Ihén PTopos&d for tr¢1100 al Ihe Annual GeDeTrl Mèdlng. To pr£père Irustees for thelr rolè an Induction pack Is prOved, and a progr8mme tsilored Io Iheir knowledgÈ and experuse. ThL8 indud&s full tour of lh8 feci1it188 8nd meeting$ with TngnBgetnent. Annually onè INt(l of the tsu8t888 retre. they rnay th b& r8-elecle(l. Pag8 4
Northdale HOrbCul Limiiad y WR Ist8r8d number. 07512291 8n ReJ)prt ofthe TNst8es for Year Ended 31 Jyly 2025 STRUCTIJRE. GOVERNANCE AND MANAGEMENT Oro8nlÈÈtlonAI rnanagernent The slgnifw2nt ro of thB Irust8&8 Is lo det8rrnln8 the gÈntrral poli¢y of thé tharity and mèet evèry B wèaks. Th¥ Northdale board of tnJ8188s 8ccept responsilylity of Ihe charfty by ensurSng that the charty 18 sofvenl, well wn 8nd acl Ihin the charity's slated Dblec15. The Pfimary fo¢us for a Northdale Irustee is lo guide anLI direct the strategK direction ofthe chariiy. To ensure Ihal IhB duties of IhÈ boart of InJ$iee$ oro 2XÈ¢UtÉd eMcnI1y, Ihs NoMhdalÈ board of twstÈ&s ¢leGt Ihree offlcers.. Char, VictrCh8lr and Treasurer. The trusle&$ the day to day manageMl of North(Sal8 to the Cèntr8 Manager 8nd148188m. Due lo th8 growing txmp18xIty of 8mpbym8nt. and Heamh and S8f8ly law. th8 charity'8 truslees have cknded to adopl ¢he $8rvke8 of 8 cornpsny called Cbtstion. Citstlon provides a raro8 of HR snd Hoatth and Safety servkes and provid8$ the charity 1h comprehenswe $UPPDrt andlogal for a mLXrthly fee. K•y mJnag•rnenl Mmu#pr¥Uts Th8 reMun8ratlon of k8y m8n8gemenl per¥onnel Is Sgt by the tFusteo8. The polity oble¢tive Is to prov9 appropri8te incentwes lo enci)urage enhpnGed rformanCe, and lo réward kty r&On&1 faity and responsibly for their ndIdUal contrSbuts"on8 to the charKy8 succe¥s. The remuner¥tion pollcy is reviewed 8nnuBlly and cOnserS pay and condltions In similar org8nwtrons and indu$try4Mde to on&urè thÈ Charity M)in$ sÉnsitFve ol broader emOYM6nt condltion8 e158where. R•l8ted part408 None of Ihe tNst8es recefve rernutter3tson or any other benefft$ fw thrIk as InJ8ts01ith char5ty. Any ¢onne¢lion bÈt¥Yéan a trust88, member of the senlor m8nagam8nt team, end 8 supler. funder, supporter, orgarfsabon workirvJ collabDf81I¥8ly with or b8n8fiGiary ol the charity must be dw105ed lo the ts)ard ol trusteos in the sarne WHY os any olhÈrconlractu81 r8LqUon8hlp with a relatsd party. REFERENCE AND ADMINISTRATWE DETLs Rglitèrtrd Company numbar 07512291 IEngl8nd and W8leBI Ro916ter•d Charlty nurrthr 1142635 R•g18tsred offlc• Yafforth Road NorthallÈrton Nortr) Yokkshlr8 DL7 OLQ YFw6t•e8 C WI10 P Norwood Mrs A Aldèr Mr8 H M Mi8r8 Mr8 C L Tum8r D W Hcggett M R GIldere&Ve(4)PDlntod 28.3.251 C Wilkle Itnjstee duriw the yearl 18 a custodan trustee ¥th other ox trnJste8s of th8 Ire8hdd prepety ownad by th8 chartty hekl M behallol NorfMal8 HoitsCure Llmitod. Mrs K Whltt8n AudltOTS Xeinadln Audft Llml 31 Vicloria Road DARLINGTON DL1 SSB K•y mynaggm•nl per80n11 S Cross LJ Bishoprick PK Whllten Pag8 5
Norihdale Hortlcul vrti Limited uargntee IR Islored numbor.. 075122 RÈ ort oflhE Tru8lees lor the Y6arEpded 31 Ju1 2025 REFERENCE AND ADMIWSTRATNE DETAILS Bankar$ Vlr9in Money 35 Hlgh Row DlThYton DL3 7QT STATEmETr OF TRVSTEES. RESPONSIBIUTIES The Iru8tees (who are 8150 the directors of Northd8k8 Hokticutturtr Lthed IA comp8ny Ilmited by g818e&l for tho purposes of eompany 18wI are re5ponsiblB for pparn9 the Report of lh8 TnJ8186s and Ihe fin8nci81 sl818menls in a¢wrd8nce applicable kaw and Unlled Kid0M A¢Gtsunting Standards IUnlt8d Kingdom G8n8rally Accepted Ar£ounbrvJ PraclKel. Company law feqvires tru5t8eb Io w8P8re Ilnancial statsfflenls for eath finarKaal yèar. UndeT that law, the IIu8te68 lo pwparè Ihe finand818tst8ments in gccordance wilh United ryd0 Gen6rally Accepted Accounting Pffjticts lUnad Klngdom AccounM9 Stsndards 8ppll¢ab10 lawl. Under comp8ny law tho trustees must not appTh& Ihe fanCial statements unless thoy are satisfied that th8y gfve a tN8 antl lelr vlew oflhe slatè of affalrs of Ihe charStsble company and ofthe In¢omlng r880urc88 and Spalk of Te5ource indudlng Ihe income and expenditure. of th8 chaHlabl8 tompany for Ihal rt0. In prepariry those fin8nGrdl statsmonts, the tru8teesare Trquired I Se1 sultabk occounllng polkleB and ihep Hppty IhÈm Conw.. obgeNe th8 method5 prinGipfe$ In tho Charfties SORP., make judgemenb and e51itn8tgs Ihal arg reasonable and pNdenL prepara the financid $I&ntS on lh8 golrvJ concern b98 urtess il Is inakJpropfjate to we8um8 that the chwitable company will continu8 In bUn¥6. tru81888 are r8swnsibb for keeplng pror8CCoUntIg r8cord&wtrdth th5doso roasonable aGracY al any bmo th8 finqndal posiOn of the charitable company Bnd to enoble them lo 8nstsre Ihat the financlal stslem6nts ¢ornpty with the CompanB5 Act 2006. They ar8 81so respon5iblo for saleguardiro tho a888ts of the charitable cotnpany and h8nce for tsklNJ reen&6 stap8 for the prevention and detecrfon offr8ud and OtherlrregL•arl$. In 80 far 85 lh8 Iru5t£ets are aw8r8'. ther8 18 no rglevantaudit informatton of Vdhich Ih& charitable coryany'5 audllors arè unaware; and the trustees have lakn ai 8t8ps thal they wght to havè takÈn trj m8k8 th8ms8fves ow4re of any aud nfonnatlon 10 e6tabllsh that the audit5 affj aware of Ihal Inlomation. The tIU5tEes arn fyspon61ble for the malnlenan¢¥ intfity of lh8 wporaie irrformation on th8 chariV6 websltè. AUDITORS The auditor5. Xeinadin A1 LIMI, vhll btr propEbSed r0-¥ptrent 8t th8 forthcomrg Annual G8n8ral M88tirg. Thi8 reporthas been prepwred l• a(rdance th the spedal pmw$K)n$ of Part 15 of th8 Conwani85 Acl 2006 r8lalng to small Compan5. roved by ord8r ofthe boartl of tftJst•68 on 21 May 2028and signwl on itB bthrty', C Wilkie- T Pag8 6
Noithdate HorJcutture Llmlted limited buuardntee Rooist8Trd nurnr.. 075122911 Oplnlon W8 hav8 audtted flnancLwl statements ol NurthdaEe Horti¢utture Llmiled IA c4)mp8ny Thmited by guarantee) Ilhe 'charitable company'l for the year eed 31 Juty 2025 whlch cunprise the Slatemenl of Flnan¢ol A¢tivilies. the BalarKe Sheet. Ihe Cash Fknw StatemEnl and nolgs lo thè finandal statèments, including a summary of 5vJnlfic8nt 8crA)unUng pol1&8. The financial regortsng fr8mewoth that has bo8n applied wi Ihelr propar8lk>n Is 8ppllc8N& law and United ltfigdom Accounting Slarards Iunlted K5ngdom G8n8r81ty A¢c8Pted A¢counUng PracUc41 In our ophlon the finan81 stslernpnl$'. 91ve g true and falr yW of lh8 slate of th8 charftable comp8nyX 8ff8ir8 88 81 31 July 2025 and of Its Incomlng r¢gour¢es and aP1¢aon of rasources. Including its Income and expendilure, foTthe yearlh•n ond9d.. have been pryerfy prepHred In awordantg wtth Unitèd Klngdom GÈnÈrally Acc8pt8d Acc(xJnllng Pr8clco- and have bogn prepar in wrdance I1h Iha r8qUIrnrrt8 of the Charib"08 Act 2011. Basls for cplnlon We conducted our audit kn aCrdanC8 wSlh Inlern81ion81 Standard5 on Auding IUKI IISAslUKII and appll¢alYe W. Our rewon$lbllltsgs under those standards are fvrther de%dbed in the Auditors, wpansibllilies for the audlt of lh& firn8ncial slatetnBnls s$clion of our report. We arB in(lependent of Ihe cnmpany in accordanc8 wlth th8 8th1c81 requiréments that 8re re16vant lo our gudil of the financial $latemÈnts in the UK, Including the FRC8 Ethlcal Stsnd8rd. and we have fulfi118d our 0r ethical responsibililigs in accordanc& with these r6quirem8nts. W8 b8lkgV8 that the audit 8vld8nc8 w8 have obtglned is suffi¢nl and approwiat8 lo provlde 8 ba5 lerwr ownw. Con¢lu51ons rTl•tlmg to golny con In auditing th6 fjnanual statements, we havt CoU8d that Iha tNst888' U88 of the OrYJ conGem bas15 ol i Ihe preparatn ollhg fina121 statamonty Is approprl81e. Ba8od on work we have perforrned, we hav8 not Ident8 any materfal uncert8inlies to events or cnIn8 Ihat. indiwdually or ¢olledively, may cast &gnifKanl doubt on Ihe tharilabl£ company's &bildy to conJnu8 88 8 wITrJ corKem for a period of al18asl Eve months frorn when thè finandal slalEmÈnls are aulhcised for18sue. Our r88pon81bllllgs and IhB respmWllfj86 of ¢h8 trJ8te8s resp1 lo goiry concern orÈ dOd in th8 r818vant secbons of thls repo Other Informatlon Thg trustees are r&8p)n8 ler the other information. Th8 Other Inf8110n compri88s the inlomiation iTKluded In Ihe Annuol R6port. other than the finfjn¢id statements and our R8POrt of the Independent Autthtor8 th8r8t. CkJr opinKJn m the fi8ncK91 stalements does not Govèr Ihè oth8rlnfomiaUon and. except lo ihe ¢xteftt Othe86 axplicllty stated in our report w8 do not8xprè55 #ny lomi ol as8ur8nc8 COnOn there. In connectkn vAth wr audit of the financlal statements, wr regpon4bllity 1$ to the other Infomalon 8n(I, In dol SO, Gonsider W1hor Ihg 011 Info8110 is MaleallY inConFAan1 w1h the nn8ncial 51atemen15 or eur knowledge ob¢¥ined in Iho Audlt or othe188 8ppBars lo be matsrlally mlsstsled. If we Kleniify such material lncon81slencs Of appargnt material mssstalenwnts, wo are iequir&l to d8t8rn1ine whelher Ihi5 olve$ ri$8 io a material mis5talement in I fin8nclal statements themsglvès. If, based on the woth we have perfomi8d, we concJud• thol lh8 Is 8 materlal mls5t81ernèntdthis (Aherirfomiatlon, are reqUId to report that fact. We have nothing lo report In th18 regard. Mat¢¢T• on wttl¢h w• 8r• rnqulred lo rèport by excoptlon Wa hav6 nolhlng to report In rg5PrtI of the folbstring matters whefy Ihe Charttkns (Accwrts and Reports) Regul8llong 20D8 reQUe5 us lo reportto you if, In our opinion.. the informallon glvÈn h the Report of V)0 Trust88s 18 I[ntent In y materfal resped wtth the ffinantial oteme8,. OT the ch8rf1able corwany has k8pI adequ8t8 aGno Grth. or Ihe financlal satém6nts are not In 8greementwith th8 8ccountlng recordg and rp¢um8'. or we havo all Ih? infomiatiDn and 8xplanathJn8 we require for ouraud Ro8pon51bllltl8¥ of tW•WÈ8 As expLgined moffj in the St8tern8nt of Tru8tee$' Responwbilibes. the trust88s (who ar8 also the dirBCtor8 of the charttabl& company for th8 purpos85 Of ¢ompany18wI aT8 resWn6ie lor th8 preparatn of the finanGial stalem8nts ènd for belno saYslEed th81 they gwe a true and falr view. and for $iJ¢h Intsmal contrtl 9$ the trusta@8 detemlne is nessary to enablg thg pr8par8tion offinan¢ial stat8men15 that are free frixn mal8ri81 rnisstalemenl, vtheth8r due lo traud ar etr<x. In preparing the finan¢ffjl stat8ments, the tWSt8es ar8 rasponsIe for ass&s8lro the thaHloble ¢ompany'$ abfjTty to conJnue as a going concem. diOosity, as 8pp11c8bla. m8tters rglatgd lo golr¥J cA)ntsm an($ Un9 tho n9 corrn ba$ of accountiro unle5$ the trustees eiiher intend lo Ilquldate the CrItab company or to r£BSe l)peratK)n&. or have realisti¢ Hitemav¥ bul io do so. P487
ReJort of Ihe In_d8penden Northdak HOrcultur@ Llrnited mpany lknited by guarantee i5tered number 075122911 Our v¢$pon6lbllltl¢$ for the audlt tsf the financlal $tatemwts We havo been aptM)inted as audllors under Sgcvon 144 of the Ch8rltb8 A¢t 2011 8nd rewrt In acthance I1h the Act d relBvant regulati5 mode orhavin9 effeGt Ihervunder. Our obl8CtIvos ar8 to obtaln r8a50n3bl8 88suranca about wh8lh8r U18 financlal staleTnents as 8 whole are free frcm mat8ri81 misstsiwwnl, vthelher dua to fraud error. and lolssue 8 Report ofthe IndeperKknl AudFtors Ihat Indudes o opinion. Reasonab assuranca is & huh levol 1)f a55urance, byl ts not a guarant88 that an audit conducted 8¢cordanc8 wllh ISAS IUKI wlll ah¥ay5 dotect a matertal misstatement when tt 8xl8t8. Mlsst8lsments cen adse from fra or error and are Con9de materfal if. 1ndniU1Y or in the aggregate, Ihey could reasonabty be expected tts inlwrKe the eGonomlc O&c18$ of users taken on Ihe basis ofthese fiTrand31 slatements. The 8xtsnl to ourprDcedurB5aty capabto ofd8tednG 1rr8glarh88 IncIlIf#J fraa are detaTkd bd(w'. We identffjeo areas of laws and regulatiom that COU roa5Dn8bly be e¥peGted to hav6 a maledal 8ffe¢t on th8 flnanclal staiemwts from ow 98n8ral cornmèrd&l and se¢tor eiperiepe4 #nd dIscu80Th vAth the Trust888 and ether rnanagemwl. We di8cussed wlh the Tntstoes and other m8nag8ment Ihe pol95 and pr(Kedure8 regardirvJ compliance wilh.laws a regvlattons. Wè communicated Id8ntlfied laws and rEgubOn5 throuohoulwr team gnd wait)ed lert lo any Indkations of norrfompll8e durfrvJ the audit. ThB ¢h8rtty is sUWt to laws and regulalbns that direclty affect the finanaal slaternents in&uding comp8ny18w, chaAty low, finandal reporfng legls1aOn. pensions legaatn, ia¥alion legiation and furthar laws and règulation8 that could indirèdy afEect lh8 lln8nrAal BtsiemBTts, compTrsng Safeguarding, enrOnMen181. he81th and safety and employm8nl le91818on. W$ assessed th8 8xlent elcomplrdnc$ ilh Ihese law$ anrt wtsl8tMyis ¥s pHrt of our pr(lSUr&s lh8 re1818d fthanGI stsiémtrnl items. Adng slandar(Is Ilmil the required fjudit procedufy$ to entity non-complhqnc& with thes8 18W8 8Th rggulallons to enqtyiry ol the Trustees and other management 8nd nOc0n of r8gu18tory and 189al corresponden, If any. These pro¢8dure$ dld rtot fdenllfy any potentlally material 8CtU81 or suspected rcP118n. To Sdenufy dsks of mai&ri81 m1&81atem8nldue to fraud we conslderto thè opportunlles and InntVe$ and prèswresthal may exlst vAthln chartty to commlt fraud. Ow risk asse55menl pyosedures induded.. maklng anqulrfes of managemenlas to where Ihey consdpreil IhBfy wa$ a $u(2pnfy to frAd, tholr knowlgdg8 of aal. suspectsd tynd alleged fraud. cor@Qèring Ihg int¢mal ¢onlrol$ kn plac• lo t&jata rf8k8 of fraud and non comp1iwK&wth and regulakn8. We communirAtsd entifiJ fraud Sk8 Ih¥Wwt our tsam and f8m8kn8d alart trj any hdkaUon8 of fraud during the 8udlt. AS vequlTBd by 3ndards we also KJ8nt5ff8d 8nd addre88ed the rfskof man8gwn8nt ov8rrfd8 controls. To add th8 rl8k of fraud Ihrough m8n8gBrnent biHs &nd overrldB of controls. we.. perfonnBd Hnatylca pro¢edurÈs to Idèntify 8ny uftusu81 or un&xpeGled re1atknnsh.' iesled jaurnal enlriesto idenllfy tsnu8ual Iransaclbns.. as868s8d Wtrther ludgwn8nt5 OV assufflpbons rnade in terMIn1ra arwuntinu lmS5 Indicativ8 of potontsBI bias- ond Invesfjgated the rntsonale thlnd s[gnrf9nt oruNsual tran88don5. In r&5pons8 to tha rfsk of IrrgJuL8thw aTrJ rMplI0nGe and rewAabtrns. dè8KJned pr6dUreS Indled, butwere not 11rA to.. AgreÈiw finartial stalemant dlsdosures to underfying 5UPWtlng docurnenlebort.. EnquirfTrJ of management as to gGlual and wtential IitigatK)n and daims., Reviewng Correspondpr 1h HMRC 8nd Ihe ccmpanys legal edvi8015: Rgading th8 minutas of NoI1n9 ofthose charged vilh govem8nc8. There are how9r inherent Ilmiialjons in our audlt pureS 8$ d&scrW above. The rnore removed that laws and ulalon8 ar8 frem finond81 Iran53¢lK)ns, lh¢ lÈss Ilk@Ty tt Is that w6 would b8coTh aware of non-roinplbn¢g. Auditi standards al80 limit th8 audlt procedure5 rèquiréd to identify nMlanCe s*ith lawB and reuulations to anquiry of th8 dlrecior8 and other monagEment and th8 p)sp6cNoTr of regulatory and kgal corrgfjpondenco if 8ny, Matori31 rDisstslements Ih8t lse due lo traud be hardor to dBtsct thBI those tslat ari8e from error as they may Invofve ddIb8r8 concealment orlIuOn. Page 8
R8porl ofthp Independent Awjilors lo th&Try.$tee$ ol NOrthd8 HorUcuttufy Llmiied LA compan limtted b uaraniee) LR6Jistsred number. 07512291 A further dés¢rfplkn of our responsibilities for the audil ol the financl815t8temenls15 located on th8 Flnanc4al Reportirwj ¢ounGK$ webdle al %.1r¢.rg.uklUdi1lYWeSP1l.I1lK5. Th18 daxriptsn fonns part of our R8wJrl of th8 Ind8pend8nt Auditors. U8• ofour Mport TNS repupl Is made Golely ID the charitable company's Iwst88s. as a b)ty. in 8ccDrdance with Part 4 of the Charities IA¢counts and F¢eportsl Reguknlions 2008. Our audlt WOTk has been vndert3ken so that WÈ might stale lo Ihe tharilable ¢ompany's IIu5tee5 Ih05e rn8tters we ar8 requlred to slat& lo them in 8n auditors, rep and lor no other purpose. To the fullest extent pErmlttÉd by 12w, wa do nol accept or assum8 responslNlity lo anyone Dlher than the charflyble compgDy and tho ¢haritabl8 companys Iwslee5 a$ 3 body, for our audit work. lor thi5 rgport. or ftsrltLe opinions we hav• fomi8d. X8lnadln ALklit iimi18(S ElyllAe to act 8$ an audttor In t8Ths of Sedon 1212 of the Compan*sA¢t 2006 31 V103 Road DARLINGTON DL15SB 21 May 2028 P8g8 9
Northdale HorbcultJu _Llmiied uara Slatemènt of Financial Astlwlies unt Incoooratino an InGomE and ExDendkture_AooLS orth Ended 31 20 2025 Tol81 funds 2024 Total furLds Unrestricted funds R061rtl lund8 INCOME AIID ENDOWMENTS FROM Donatn5 and160a¢S 5.368 12.885 18.253 83,266 chorftabk actlvltlo6 Sale of goo4s and servkas Contractual Lottlng of non lThvasbneDt property Andlllqry 117,685 9D5,232 É8,8&3 9.882 117.685 905,232 e8,853 9,882 158,615 989,318 68.913 13.340 i)ther trading a¢VIl8 Inv8Stm8nl Incorno 3.245 2.773 2,941 2.941 Total 1 109961 1122846 1317470 EXPENDITURE ON R41•lng fvnd8 Rai$ing don81orra and guGs 288 100 388 172 Cha¥ltable aGllvltl•$ Sale ofgoud8 and thces ConlraGtval Lettlng olnon Inv88lm8nt property Anary Grant8 payablè 203,119 988.036 180 7.456 41,74S 210,577 1,029.781 180 175,524 1,131.214 45 Total 1 1914&4 1242 836 1324 682 NET IN¢OMEIIEXPE14DITUREI Tr•n8fer6 bthoen fvnd5 181,4741 138,5161 1119.9W)I 17.2121 20 Not mov•menl In funds 126.1071 193,8631 I119,9) 17.2121 RECONCILIATION OF FUNDS Total funds brought fonvard 1.182,140 135,126 1,317266 1,324.478 TOTAL FUNDS CARRIED FORWARD 76 1317286 CONTINUING OPERATIONS JI Income anrl expendtture ha5 8ris•n from contlnulru actitie The notss forn p8rt of th finardal 8tolomen¢s P*J8 10
Northdale lure Lim Istere numb8r. 0751 291 Balance Sh881 31 July 2025 2025 Totsl furKIg 2024 Tolal funds UnrestriGled funds Restricted fvnd8 Not8s FIXED ASSETS Intangible asBet6 Tanglble assets 14 15 2,015 876.005 2,015 876,IKIS 3.247 775,020 878,020 878.020 778.267 URRENT ASSETS Stocks Debtor5 Cash at bank 16 17 36,341 42.799 36,341 61.217 282 215 34,710 247.329 398,374 18,418 338,530 41243 379,773 680,413 CREDITORS Amounts ffaln9 due TrMlhln CnB year 18 160,5171 160.51n 1141,4141 NET CURREtrIY ASSETS 278 013 41.243 TOTAL ASSETS LESS CURRENT LIABILFTIES 1,156.0&7 41,243 1,197,276 1,317,286 NET ASSETS 1.156.033 1,317 1 197.276 66 FUNDS Unreslrict funds Rèslrtted fiJrk18 20 1.156,D33 41.243 1.162.140 135,126 TOTAL FUNDS 1 197 276 1,317266 thar[tae GQtnpany Is 8ntthd to tsX8mpibn from audit und8r Stion 477 of tha Companles Ad 2006 for the ended 31 Juty 2025. Thè m8mb8r8 have not depoitsd noli¢e. pursrIt lo Section 476 of the COmpanS Act 2006 requiring 3n audTI of those financlal stalemert5. The trustee$ acknowledge theiri&wn8ibilities for lal ensuring Ihal the ch8ri1oble tompony keÈp8 scOn9 ierA)rds Ihal comply ry1h SacUon8 386 gnd 387 of the Compgnies Aci 2006 8nd preparing finandal staleThenls which give a truè and f81r vw of the slate of affair5 of Ihe chant8ble company as at the and of each flnanclal ye8r and of Its Surplus or deficll lor 88ch financial yoar in accordance wlh th8 requiremént8 of S15 394 and 595 and wlich othe156 ¢(NnY wilh Ihe requirements of the Companies AGt 2006 relèting lo fin8ncial slataments, so foras 8ppllcable to Iho rJ)aritable Company. ThÈ&e financ1 St8Ments hav8 been audft8d underthg fBqulremen15 of S8cUDn 145 of Ihe CharibeB Aci 2011. Th85e finaD¢ial stalernents hHvè b88n preparèd In accordancB Wlh th8 provksths appI[rAb to GhaDlab18 compgni06 bjectto the Bmall mpOn8 regim¥. Th8 finartial 8lalemeot5 were approved by Ihe Board ol Tru$tses and avlh0ri8ed for ISWE on 21 May 2V26 and were ned on its behalf ty., C wil0- Trosto8 ThÈ notes fom port of Ih&s8 finanGi8181atements Page 11
Northd le Horbculluro Limrtel orn qn Ilmlled b ua Cash Flciw Ststernent lor the Year Ended 31 July 2025 2025 2024 Note8 Caoh Ilows from oporatlng actlvlti Cs$h gener8t8d from operations 24 59.522 234.259 Nelcash proed by oporayffj ac¥11&?8 234 259 ¢h Ilows from Invetstlng actlvltles Purchase of intangible fix&J 8S8els Purthaso oftanglble fixed assets Sal8 Df18ngiNe fixed a5$0ts Interest re¢efved 12.4251 1133.7141 1179,0291 417 Net cash used In investifig 8(Afv&S 175 6611 133,6) Chango In and ¢aBh •qulvalont8 In thg roportlno perfod Cash and Gash eqvlval8ttt6 at lh8 bBglnnlng tsf lh• Yeportlng perfod 1116,1591 11.893 398,374 Ca•h and ¢8Bh oqulv81nts at th• ènd ot tho roportln9 p•rftsd 282 215 398 374 The rrt)te8fom part oltheso nn¢1 $lat8ments Page 12
Acom an ee Not88 to a Financi81 StsterEnt5 for the Year Ended 31 Jijly 2025 STATUTORY INFCrfIMATION Northdalo IlortKullurè Llmited 18 a pifv818 chariiablg company regi$lered in Eryland & Wales. The company Is Ilmile¢J by guarante6 wlhoui share C8pil81. govornad by ts AAlts8 of A88ociation whith Wèfè ltttst grngndèd by spea81 resolulw vn 23 Seplemb8r 2021. Thè eamp8ny'5 regISted Oetsils c8n be found on page 5. ACCOUNTING POLICIES Bas18 of weparlng the 16nanclal statements The finanual stalernents of the charitable ¢ompany. which is a public benefit enlty under FRS 102. have been prepared in 3cCDrdan with Ch3ri1i85 SORP IFRS 102) 'Accounling and Reporti by Charlties.. Slatern6nl of Rec(mtnended Pra¢tice applicabl8 to chantiès prep4ring their aCVts in awordance wlh the Financial Reporting Stsnd8rrJ applicable in the UK and Republic of Ireland IFRS 1021 leffecllve 1 January 20191., Financial R8portlng Standard 102 The Flnancial ReportiTrg St8ndard 8pplicable in the UK aThJ Republic of Ireland. and the Compani8s Acl 2006. The fin8iidal slalements have been prepgrvd under Ihe htslorical cost convenlknn. Northdale Horticultwe Lknii8d I8ts the definilith7 of8 pthlk b8n8fil8nlily und8r FRSI02. A$sets and li8bililEs are 4nilrally re¢ooD1$$ at hlstorKal G05t or tran58ctsDn value unless othetwso $tstBd in the r818vanl 8ccounlTrJ pollcy. The principk g¢Glg ptsW(xgs adopM ITh thB propar8ti¢Jn of fin8ncl8l 8tat8m6nt8 8re 861 oth below and have M?Ined unGhangl from the pr8vlous year. Th8 finan¢I81 statements are prepared in slerfiry, which is the fundbAal currÈn¢y ol th8 charity. Monetary amounts in th85e financiel statEmènls aro rounded lo the nearèst £1. Tha company wa$ pa?Y exempt for VAT PUTPOSeB dur0 Ihé yoar and calculations werty performed. th8 IrreC0ver8b VAT from reglstrallon Is ItKTuded In Ih8 Stat8m8nl of Financial Acliviii85. Golng concern At the lime of approwng the finaDrial statemonts. the Trus8 havè 8 reaxJnabl8 exp11) that the Gharity has adequate resources io conllnut in operatlonal oylsltrncc fof the foregepahle future and not s$ than one yo8r from Ihe dale of proval. The TfU$tees 8rg constanuy rnonitoring Ihtr financial pOtiOn of the chaoly, in POFtstular regard lo any poten11 thHng&8 tr) and the Impacl on donathns and 91¥111 fiJndir¥ of risi inllation and tha cost of living crisis. Yh8 charfty has no borrrring$ aThY [18 lev81 of reserves give5 88wrance that h ¢an wllhsland any short-t8rn1 fiucluabw in irwm¢ that mKJhl 8rtse fr(Yn this LtncgrtaiDty, although thg siiuation 18 under ccnlinual rwivw. Income All income r8cL¥Trd in the StAIBment of Flnancial AtIlieS on¢9 tho chgrliy &ntitl8m8ntto the fvn<J$. any perfomanTr cor0$ 8tt8ching to the iternl$l have been probabltr that th8 Irme be retèw8d and Ihe atnount Can bÈ measured rdl?y, The I)%r¥J spacffic polSci88 are 8pplwl to partKular catèwries ollncom8.' ua1come IB 1ve by way of don8Uons aThJ gisnls and is indu¢Jed in full in th8 Statement of FinanGial ActlI1e8 when r8celvabb. Gr¥nls where ellUemÈnt 18 not cm(10#1 thè dèllv8ry of 8 spodfic perform)r by chadty, BTe reccgnised when the charFty i*com8s urKonditionally Oned to tho grant. Forlg98d88. entMlem8nt15 taken on g c888 by case basis as the eartier uf lh8 date en whKh Ihe charity 1$ awé Ihal probate h05 been granl&d, the eslate ha5 bÉén finalised, netification h8$ been mod8 by tht execulor($l to the charity that a dislribullon wlll be made, Dr when a distrfbullon 18 feceived from th8 881altr. Recwpl of a legaGy n Who or p8rt 18 onty considgred probable when the amount cw be m888ur8d rdiabty and thtr charity has betrn notified of Ihe execulDrf$l InttIOn to make a di5tributiffi. Donated seT¥Ke$ and goods are includ8d at Ihv value lo the charty where this can be quanVfi8d. Thè valuE of SBtvices provlded by unpaid volont88r8 h8s not bgen inGluded in Ih¥se accounts. InTr)mo from donaled goods for Sa is recognised at PDlni of gale. nd generates Incoming resources whrh ara accounted for wh@n 8am8d. Income derived freffl the provi8ion of umds and $8NIc4s 15 5tsted after trade discounts. olher s8188 laxes and éxclud88 volue 8Jd8d tax. Page 13 conlnued...
Northdale Horbcullure Lln4ted IA wnp.any.litnited b ho Fin n¢lal Slaterne nnUed forlhe Year Ended 31 July_2025 ACCOUNTING POLICIES. contlnuod Incom• Gontradual Incon IndLl88 pro¥Kr Incomo. hub prOVOn and sew tunding irKx)m8 and Is recognl8ed vthen the rfghts to it are èarn. Letbn nl In¢ludo$ ¢eWng of pgrt ol Ihg prop8ty to 8 third party whlch uTr1ertakes aclfvbties whth furthpTS th8 ¢h8rlty% oL¥eGIwes. Income is mcowistsd in respect lo the p9riod in whkh tt rdates to. Invernent b8lng interesl on fu$ ld on d8P081t Is IrKILl8d when recelv8bl8 and Ih8 8mount can reliably mèasur8d by the charity.. thls 1$ novmalty upon notificaboTr of inlorost paid or p8yaUe. Exp8ndlturo ExFendlture Is rt¢ognlsed once i¥ Fogal or tonstwctlve ebllg8llon to trnnsfer nDm benefit to a Ihlrd party. il 15 probablB that 8 tran5f8r of economic bÈnefi18 wll b8 required in settlement and the arnount of Ihe can b8 meaBur8d ¥eJbgLly. All 8xpendltur8 18 accoupled for en an attrua15 ba& Expendre exdude$ vJkJÈ addad lax. Expendlbjre 15 da55ed by 8CtSvty. The costs of 8a¢h a¢tpity 8re made up of the lolal 1cl costs and sUPtK>rt costs Invofved in undarlaklng 08ch #rtivity. LNr8Ct cost8 8ttrfbut8b lo 8 single ar8 811oc8led lo that 8cINity. Sha costs whlch contrlbute to morè than one 8cb.wity and SUPPDrt {sts whlch are not attributable lo a slngle ac4Evlty ar8 appoitioned betWO8n those acbvit18s on a ba5i4 of aclPvlty lev815 COnSiSt6ntwith th6 u8É of Ihts Ir¢8. Expendlture Is¢Wfft8d underthe l¢Abwlng h88dlng8'. c05L0fneILthJnds comw5es ¢osls a8at0d wlth voluntary Incom8 where #pable and thrwgh fundra1n9 a¢lMbe$ in¢5uOing events. g.rW_LxpAnOi(ur8 cryrise$ th088 e08ts Incurred by the chadty Sn the dekvery of R8 adIlte8 and ervesfrJr k8 b8nefiuari0$. GDYotDaDGLanLu.L&&ts . Govomafice costs Clude those costs a880ted wth mÈoting th8 conslituuonal and statutory requirem8nt8 of the charfty. Support¢O818 are those necessary forth8 g8neral runnlng of the charty not dirÈcUy attrfbUtab lo Ihe 8dDilli¢$ of th8 charity. Govemanoa and supportcosts hav8 b88n allLKated betwe2n the cos18 of sale of grx)d$ and servlce5 and crntual the basb set out In th6 notescfthefjnar8I8I0tsMents. Grants offered subieGI lo conditicrtl thi( have not b6en mei at the year end dale are noted a$ a commftment bul not acGrved ag &xp8nditure. 8lgnlft¢antludgemBntF and 08tlmaleo The crflical judgements Ihal Ihe dirèctors h8ve m8de In the proses8 of applw.ng the company8 accoun9 PDkoes Ihat hav8 th8 m08t significant eff1 of the amounls tscogni88d in th8 stalutory ffnand81 statwnents ar8 dlscu888d b810w. 111 A88885kng Indkn•lors of Impfilmne In aBee$51ng wheth8r Ihere hyvt bean any 5rYJlcator¥ of impalrm8nt a¥Bels, thÈ dlractor8 have con5KlÈfèd both Ihe B¥l¢rnal and Ini8rn81 sources. There have beeTh fio Indlcator8 of impalmn¢dVrfng th8 Trentn?S year. Tha key a$sWnp0nS rcernIng the lulur8. and olher koy 8ourc85 of 8sbmatlon uncertanty. that have slgnifi¢ant sk of fU81ry mstar+al 8dlu8trnent to thè trylrvJ amounts ol a8S8ts and 9.195 wlhln th8 next fin81101 yearare dlscussed bdow. 111 Dot¢minlng us8ful 8coTh)mlc live8 of Pyorty. rAgNt & equipment and intsTrJlNe# Yh8 company deprèdateS tarylwe as8el8 over thelr u88fv1 I$. The estlmatson of u8elul Iff8 of 8B6915 1$ basèd on hlstWG ptrrfomance as wdl as 8xpectatlons abtrut firture u60 and th8r8lore requires esllmales and a55umpDons 8pplle(I by m8n898m8nl. The 8clual IIv88 of assets Yary depènding on varfety of laclors, IncludlThJ techr¥JtyicaS Innovat4on. prDdu¢t lifo Cyc5 aml mairten8n¢e. Page 14 rmunued...
Northdale Hortfcull A cumiiany limit8d b Auarant88 Notes to th8 Fin8ncial .-ments- cMUnu8d r_@ye8r Ended 31 July 2025 ACCOUNTING POU¢IES. conllnuod Intsnglblv 8880ts IntangibÈe as$ets rel91¢$ lo tha purcha88 cf a franchls8 ler Budd8 and d88Sgn costs of new logcs wfilch are Émortised on 8 slra¥M Iln8 bas18 over the 5 year lemi of the proj8Ct knrtisat4on of inn01b assèts l& included in sale ofgwd5 5dd and wnttaclual adivth'es. Tanglbl• Ilx4d a•t$ DepreGialion provid8d ai the follo%ing ennual rateB orderlo wrlte off a66et ovar hs astknal8d LP88fiJl Ilfe. Land and Builrfkngs Blornass boller Gardening & J1S•d8 8qumpnt omce. shop fumSnO g8n8r81 equipmenl Artotor vèh&S Woodworf( tools 2%- 15% on redurynu bHl#ntÉ 5% on cost 25% on reduchg balance 25% on reduGln9 balanG 25% OTh rsdutlng balance 25% on roducing balance l as88t8 are capitalis¢d at ¢08t. FreehoW land Is not deprecla18d. FY8th0 property Is regUrtY forlndlc8tion8 of Impaim8nL Stock8 Raw m8teriaL8 are statgd al wst. Flnlshod gwds are slated al the ifftrofcDSt and n8t rsable v8lJe. Co81 c4)mprf$os of all dlrect coE18 and an 8pproprf8t6 prcportbn of ovorhèad8. N8tTe8118oble value reprewl the ¢sUmated 8elllng prfca. Dèbttsrn Tr8d8 debtOf8 other debtors arg recognl88d at ihe 5etU4mont amount d. PwayTn8nts are Valu at Ih amount prepaid. cash at bank and In hand C8sh al b8nk and co$h kn h8nd Indude$ c#$h Hnd short term Ilquid Inv8$tr e short m81vrity of thr88 rnenlhsortossfrom th8 date ofacquistion or weftlng of th8 deFI1 of 8imilara¢rAxmL Creditors ara recognl88d whero tho chorlty h88 8 Pf888nt oblOn re$ulliw from a past ewent that 11 probably result In Ihe transfer of fvnds to a thlrd party and the arnounl duè to Éettl8 the ob1kJation be m888ured or 851im81ed reli8bly. Ctydilor8 are norTn8lly recognisod at Iheir settlement arnount aftèr all0%ng for eny dlscount$ due. Taxatlon The charity IBW0mptfrom cowaUon tax on ltscharft8bb 8Ctlye. Fund axounllng Unr&8trfct8d fund$ ¢an b8 U88d kn gc¢ordan¢8 th8 CharfIab obie¢tDies at th8 dCre1 of Ihe tru8t888. Wiihin unreslrirtsd tunds. the tharity may designal? cert&in fvnds for $pecific puwses. Restri¢td funds can only be (or pa1CUlar resirkt4d vlthn the obiocts of tha charfty. RosirKtk)$ a69 when sp8cifiBd by the donor orwh8n fvnds aTB Talsed far a parbcul8r r¢stricted puoSe. Further8xana¢ILI 011 nature and purlw of 68th fund is includ Irtr th8 nol88tothe $18t8ments. PTovlslons for Ilabllltl88 LlalilMie$ where Ihe arnwnt due 1$ a$ a r85utt of a conslw¢tiY8 Oblon are IILKI8d a5 prov405 Ilablllues and charg88where11 probaN8 th8t 58Woment wlll b8 r8qthd and Ihe amount LTh bo rEa8onÈbty quanllfièa. Hlro ond1oa81ng r¢xrbmiim8nts Rentals pald under aparBtirYJ188S8S arè ch8rg8d io the Staternent ol Flnand#l Activttl88 on a siralght Ilne b¥¥lo over the of th8188se. Pog8 15 COnnU8d...
Northdalo Horticulture LimilÈd IA comalitlled by.guaranlool Note5 to tho FinanGial Slatgmgots- Gonti forthe Year End 31 ACCOUNTING POLICIES. ¢OntIned Hlre pur¢h8s¢ and leaslng c¢ymmltm8nts Rèntsi rec&ivabl8 der operatin9 leases are charyBd to the Stslfjrnent of Financial AdiviUE6 on a stravJM lin8 basL% ovor Ihe periDd of tho 59. Pen8lon cost5 ond other post.r•tlrem•nt bèn6fit$ The charitable comp)ny operat88 8 defined conlributs.on p8non scheme. ContriiwlK>n5 payable tty the ¢h3riiablo company's pgrtlofl 8ch8me are charged lo the Slalemtrnl of Finanual AGlitieS in IhE tEriod lo whiGh thèy relate. The cost of the dèfined ¢onlrilxpVon pen81Dn s¢hemÈ are Included wllh the assocl8ted staff costs and proportion8lly allocalod UTretyforo to oi$ing funds, charilablo aclivltiès, support and govemanc8 COSts and splil o¢cordlryly bÈiween unrÈ8irEc%ed 2nd r851rlcl80 funds basad on tha Ilrne sp8nl by an employ8a. Flllaficlal In$trnmant$ The company only ha5 financial assets and finan¢ial liabllitles ora kind that qU81ify a8 ba>c financial instruments. Basi¢ financial StrU[&nts artr Iniiidlly r8wni58d 81 IranSaC0 value and subsequenuy measured al their &etU6mentV81ue. DONATIONS AND LEGACIES 2025 2024 rh)nalions Grants Legacies 6,351 12.857 15.345 37,921 30,000 18,263 Included In Is £82812024: £4.133lfor reslrftlgd wrposes. Gvants of£12.05712024-. £37.9211 are for restricted pJrptrJ85. Dudng the yegr Iho¢hqrity Tecognisèd th(> b&lanco t>1 ndeMon1 from genorous Icgacwhh for 2025 was 8n overpaymentof £95512024.. £30,01. The chafty nefitS grnatly from Ihe involvelnent of 11$ many volunteers, details of which are gwen the In th8 7rusle88' Annual R8POrt. In acGordanG6 with FRS102, the e¢onomK ¢onlrfbulion ol volunlger8 in nol recognised In these financiql stglements. OTHER TRADING ACTtVlTIES 2025 2024 Fundral$ing ovents INVESTMENT INCOME 2025 2024 Depo1 g¢¢wnt Interest Pe4J8 16 conlknued...
Northd8k HotllGu IA company Ilmtté(J orantEe )188 lo the Financior SlaternBnts nnU fprJh& Year Ended 31 Juyl_2025 INCOME FROM CHARITABLE ACnVlnES Lottlng of non investment property S816 of goods and seNtès Contraclual PrOder invoice Incorn Hub PToviwon NHS & Self lthdlng Garden nursery sales. con1raL1ig and wothsFK)p sa18S Renewable heal incenlve Room and faality hire Sundry Income Breathing Space AGtivities ABLE (Provuer Involts Incom81 Cafe irtomè 373,841 294,627 90.385 84,609 68.853 18.003 146,379 14.983 905.232 8,8S3 2025 Total aGtnfth&8 2024 Total Bdvlts"e6 Ilary Provthr Inv¢0 Hub pro$[0 NHS & Selffvnding G8rden nursery sale5. [Lting and workshop sales Renewable heal Rootn and faclty h8 Sundry iwme Breathlng Sp8ce Active5 ABLE IP¥wder invoiGe InGom81 fe IrVrne 373.841 294,627 9LI,385 354,430 450,1 64,216 84.609 7.314 68,853 2,56B 18,093 146,379 .672 7,314 68.913 5.780 $0,059 120,341 1 101652 1228 186 RAISING DONATIONS AND LEGACIES 2025 2024 st8ff costs FundrnIn0 $1$ 16,020 CHARITABLE ACmVITIE8 COSTS Granl fvnding of octivilles 1888 noig Support ¢05ts1509 note 101 rect 91 Totsb Sale ofgoods and Contractual L¢tty19 olnon Inve8lment PTOPerty Gr8nts payab 179.449 861.957 31.128 167.824 210,577 1,029,781 180 1242 448 Support Gosl$ Iwhk Include govem8Ke c05ts1 ara apwthned bett¥¢on ce8ts of salg of good$ 8Tr1 ser588 and ntraCtUal according to Lheir ut*lk5abon of thg re60UTG&. P8oe17 Conue...
orthdale HortiGultur• Lirni18d s io Ihy Fina igl Ststerryent5- C¢mnUed for th8 Year Endpd 31 July 2025 CHARITABLE ACTIVITIES COSYS- contInd ThK8 Met of aprtrn*)t represenls 8 re880nabl8 approxlmgtion of th8 u88ge of 8UPWrt costs ty each activty. QRANTS PAYABLE 2025 2024 Grants p8yabi8 The grant was payable lo IhB pendrag C(Ynmunlty Twstfrom YhgAnM BskerFund inline with its obiecbvos. 10. SUPPORT COSTS Human resource6 Managerjent Fin8nc8 Sa18 of goods ltnd wic8S Contractual 25,861 120.885 443 2,511 3,996 146,746 2.954 26,641 MÈmb8rsthps and 8ffiliatio Governance Utilitie& Totals Sale of¥ and servlces Ctsntrscltsal 397 431 2,440 31,128 167,824 2,405 17,235 198,952 Ided wilhlrt SW)KK)rt Sts ar8 wag8cu5ts 01£34.73712024- £29.7301 for rethcted fijnd a¢blIes. 2024 suprAYt eost8 have beon re8t8t8d b&hveefi tho $UPkX)rt costs cat8gori&s as detaid bdow. This has no effect on tho SOFA urlhtr rJ#sdflcation ofthe ovgroll $vpport C0818 b8lween the a¢tMtia8. Support costs, Indudod kn the alw. ar# a8 follow8.' 2025 2024 Sale ol goods and 88rwceg Tol81
cli¥.¢$
Total 8ctivibe5 ¢trActUal W89e5 Sgual se¢urfty Penslons 23.283 1,955 623 110.483 8.185 133,766 10,140 2.840 119.098 8,092 25,861 120885 146,746 129.524 Flnane• 2025 2024 S81& of good8 and rfft$ Total 8otivth.es Total Contractu81 Bookkean9 B8nk charyjes Other lThtero8t J2 401 181 2.273 57 213 2.e74 67 245 1.686 Pog& 18 conlnued...
Norlhdalg HIYtiGultu Llmited IA oompiny Ilmite¢ byW}r188 Notes to the Flnancial Slate for th8 Y88r End8d 31 JulL2025 io. SUPPORT GOSTS- contlfiued Mum#n f•sour¢•• 2025 24 Sale of goods and 5aTrices Total actiltieS Total actwit6 ContrHctug1 Prof8sslrmal 1888 IrL H R & payrom 22 645 Utblltte8 2025 2024 Sal& of goods and servlc88 Toial oclvities Total Conlraclual Oiher operafjrvJ leases Liqhtand heal Telepho Postgge stallonery 02 180 57 68 275 1,020 326 387 267 1,200 383 455 407 1.140 399 319 397 2.405 Oo¥•vnane• eo8ts 2025 2024 Total actwlti88 Contraciual W8g85 Soclal securfty P&nOn5 Audiiof5' MunÈr0ti A¢¢oun¢w 3,334 366 60 7,725 1,764 193 45 7230 17,335 13,666 11. NET IN¢OMEIIEXPENDITUREI Nel IrKomBllexp*ryJiturel k slated 8ftertharglngllrxed1[¥Jl.' 2025 2024 Auditov8' remunerdtion 0¢predaOn- OWnBd asaet8 otheroperating ka6e$ Defic5t on dlsposal of fiK8d 88¥8ls Brandir& aThJ Franchises aTwTtisation Auditors. T8munerntbn- non audlt S8rvktss Audilor8' T8mUnaratjn- tax advisory seNic8$ Room and lality hire Rent payablo 7.725 77,342 3,6V2 295 1,232 8,495 785 I68,Bl 7.230 e4,223 4.073 287 1.232 6,997 3,291 le8,9131 2024 ronlal Income Ipreviousty rK)léd as Income Ir(m operatlng lease$l has bè8n resttttèd to r8fl8ct the lolal OF both formal 8j inforrn81 property leases and other rental inwxe The elfecl of thls Is th8 re8t81ement of the Gomo frotn operatiw aSe3 for the year ended 31 July 2024 Ipreviously fi8n9 fornial IEastrs tly) from £20,000 te t68,913, now di8dosed a$ ffy)m and faclty hire. Thi$ has no elf&l the SOFA a8th18 Incorne wa$ already rnfi8Cted ktting of nM4nvè8trn8nl propety. Ront payabWaS IOUSlY noted a6 hiro of plant and mathnery. Page 19 Conlnu...
Norlhdal8 HLYtkultur8 Llmlted Notés to tt)8 Financial Stst 12. TRUSTEE5' REMUNERATION AND BENEFITS No rnmun8rallon orb&n9fils were pBid to any of th8 Tnth88 TrustB•U' oxp8nsa6 Th8r8 we¥8 no trust¢e8' exn8&S Pa for thB year ended 31 July 2025 norfortho yoar 8ThI8d 31 2024. 13. STAFF GOSTS 2025 24 Wages and sal8rf8¥ Social 8ecurity costs Other pen0 rA)sts 779,16S 49,148 14.223 892.209 54,936 Tho avevage monthty number of enwloy888 durtng the yaarwos as l(A 2025 2024 Centre rnanBger Centre and $uptKJrt8taff 58 53 59 No eM0yea5 TeceNetl emrAum8rts In èxcoss o1£60,0(KJ. 2025 13 51 2024 14 45 39 Averop numbr of full Ilme staff Average nvmber olpart Jme staff Aver8ge numb8r offu11 lime 0q[JoIant Wogtrs $alarb88 kKhJdeseMtyO? healthcare of £5,48312024.. £4.9151. The key managem¢nt persrte1 of the chgrity r&10d aggreg818 employee ber*ffts. inrjuding emplo16 nat181 IrEuron¢e arKJ p8nsion contributi5 totslling £118,614 12024.. £106,S311- 14. INTANGIBLE FIXED ASSETS Brandlr¥J 8nd Franehise& GOST At 1 Auwgt2024 aTrJ 31 Juty 2025 At 1 Augu8t 2024 Charge loryèar 2.913 1,232 At 31 Juty 2025 NET 8OOKVALUE Ai 31 Juty 2025 At 31 July 2024 PwJe 20 conlnU...
Northdale HorUcullur8 Llmbt8d an Ilmrtèd b uarae& the FinanGIHI Stslemen15- for th? Year Ended 31 July 2025 15. TANGIBLE FIXED ASSÈTS Gard8nlr & outslde equlpmoftt Land and Building6 Bioma& boll8r COST Ai 1 Augu 2024 Ad(l.n& Dlsposals 828.278 135,122 26,926 25.359 2,653 Al 31 225 28,012 DEPRECIATION Ai 1 August 2024 Charge forar Élimlnated on thpr 135,811 47,977 13,461 1,346 17,138 2.718 At 31 JY 2025 183,588 19.856 NET BOOK VALUE Al 31 July 2025 779812 8,156 Al 31 2024 692.867 13.465 8,221 shop furnkghings and gÈnÈral equipment Motor vehicles Woodwo lools TotaL8 COST At 1 Awu5t 2024 Addibons D(swsals 100,366 6.264 103,628 35.OOD 6.365 1.091.122 179.039 Al 31 July 2025 135.e28 6.565 1,267,161 DEPRECIATION Al 1 August 2024 Chargé for y82r Eliminated on thgp0531 72.283 8,584 71,45 16,616 2,2881 6.155 101 316,102 77,342 2,2801 Ai 31 Juty 2025 80.867 .782 6,256 391 156 NET BOOK VALUE At 31 Juty 2Q5 49,846 309 876,005 At 31 Juty 2024 28.083 32.174 410 775 020 Included cost or vaualon of 8r and buildirys 1$ fr*Mld land of £83,050 12024 £83,050) which 1$ not tJ¢pré¢ittled. Includ8d In land and Building8 19 18a8ehold property improvèments wllh 8 Cr[ of £48,23912024.. £48.2391 an accumulated d¢prÉc1aon of £6,05612024.. £7,862>. Th8 pyoperty 15 primarily ¢pied lo carry out 115 Dwn 4¢tWles and partty io North York8hir8 Council whiGh underfakes 8cb'vitie5 that fvrthor the ¢harity'5 Dbjètle8. As an 8PPOrtionmenl be Impradicable IhÈ whola property is dassed as 8 lan9ible flx8d as861s. Page 21 ¢A)niinued...
Northdal8 Htsullure LIlled Acom No8 lo the Financial Sl8tements- conlinuod ror the Year End8d 31 July 2025 10. STOCKS 2025 2024 R8w material$ Work.iTrprogr8&8 Flnl$hed gor¥J8 Olh8f 8tock8 11,616 352 23,244 11,BSO 202 22.247 411 36.341 17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAT¢ 2025 2024 Trado dobtOT8 other debtors Prèpaym8nls and gCCTuod kncomè 3,497 23.886 33,834 5,49) 174.880 CREDITORS.. AMOUNTS FALUNG DUE WMIN ONE YEAR 2025 2024 Trade ¢redlio SoGlal securty and 0th8rtaXe8 Mher cred0r8 Deferd Incorne AGwed 8XP8ns88 15,023 14,396 27.76B 16,65D 1.219 71.311 7,225 20,225 141414 2025 2024 Balanc8 brought fOa Amount r8lea5ed lo the St8lem8nl of finar¥xal AdMIi88 Amount defvrrad Inth8 year 71.311 171,3111 54,283 154,3831 88lanr fth8d forward . Income 15 delor¥ed It 15 fBcefved In 8¢fvanro orth8 88r¥KPKS1r towlith il rdates. 19. LEASING AGREEMENTS Mlnvnurn kas8 payments under nonrlIable operaliry188385 lall due as fr4kiws= 2025 2024 Wlthh on8 y88r Between one and fl¥8 y80ts 1,226 1,626 Mlxlmum la888 paentS re¢eiwatle UndernOranceI?bI8 oper8Ung le88es W eabl& a8 f10.. 2025 2024 Wllhln on8 year Be)80n one and fwa yaar8 12.0 18.667 49,667 Page 22 COT5lnued...
NOrthda H re Limited Acom P9Jn IlmlW.byAuaran18e I Slaterwnts- conlinuod forthe Year Ended 37 Jul205 19. LEASING AGREEMENTS. ¢ondnu8d Operallw 1è3Èa Inr)mo recewable mlattrs io lomwl 198s88 North Yorf<shlr8 Cound and 18 InLSud8d within room and faclllty hlre. 20. MOVEMENT IN FUNDS Net movomént tn lun(Is Transfers Al 31.7.25 At 1.8.24 funds Unre8trlcl8d fvndl General fufid De81gned Freahokl prOttylnd D8slgnal8d OtherAEsetsfun 828,532 337,839 IB1.4741 67,752 17,8691 14,5181 814,810 329.970 1,182.140 181,4741 55,367 1,156.033 R05trfcted funds The Auli5m Hub Annè Baker 8ursary Fund Gig Buddies Fund The Natn31 Lott8ry Communty Fund CommuTNfy Buddi88 Mr Westo8 Yho Nauonal Lottery Corrmunty Fund-Th8 Forga The Jgck Brunton Cha[htsb Trust Th8 Uz and Terry PAAm811 FoLffidalbn 4,Mg 8,047 4,731 114.604 14,OC191 11,7871 15001 142,1171 2,407 18951 ifjooi 5,660 4231 27,627 144,8601 12.4071 1,600 705 2.135 18001 1.685 1.335 1,685 135 128 TOTAL FUNDS 1,317 1 197 276 N8t mov8m8nl In fvn(ls. Indud8d In th8 abgvo ar¢ as fDIIows'. In¢(mlng re8ourc85 Re8ourGe5 Movamenl exponded Tr funds UnreBtrlcfed fund• General fvnd 1.109.961 11,191,435) IBI,4741 R•8trlet•d funds The Aubsm Hub ne Baker Bursary FLThI Gig 8uddl&8 Fur Tht NaOnal Lottw COMMUtY Fund Comiunity Bld$ Mr Wesloe The Nat¢onal Lott8ry Communty Fwd.Th8 Forye Tho Jack Bwnion Charitswe Twst The Llz ènd Tery BrBm811 Foundatkin 14.0091 12,6151 15001 142,1171 14,OCOI 11.7871 15(KJl 142.1171 2.407 18951 828 2.407 18951 18001 14651 18001 2.150 TOTAL FUNDS 1 122 846 Pwe 23 ¢onUnuBd...
Northdale Horbculture Lkniled L&omjj1IM1Ied bxAuar8n Fin8Mal St8tern8nl ntlnued for the Ytrar End¢0 31 July292S 20. MOVEMENT IN PUNDS. contlnu•d Cry)arntlvo¥ formMeI ITr fvnd Net Transfer8 At 31.7.24 At 1.823 funds funds Unr08trfctod General fvnd D8Stgnated Freehthl Property bJnd DèsNnateJ Other A888ts fvnd 816,58g 2.050 117,1411 29,084 42,789 828.532 337,839 1.130.184 117,1411 69,097 1,182.140 ReBtrldid ftJnd8 The Auli$m Hub Anne 88kef Bursary Fund Glg Budd5 Fund The onal Lett Community FuThJ Liz #nd Terry Bramall Fowdali)n The B8atrfce Lalng Trust Community Buddle8 Thé Hiscox Foundation The Hobson ChHrity Fund Mr WesloB Thè Natsmal Lottery Communty Fund.Yh8 Forgg Nerth York8hlre Covncil Davbj Family Fovndalion D¥ SoOn Ch8rfteble Tntst Te$co Communty Gonts Progr8nYn8 SlJude5 Tw6t .017 7.409 5.231 148,205 2.099 4.000 6.933 8.000 14.0081 838 15001 125.7221 4,009 8,047 4.731 114,604 17,8791 12,0991 14.0001 16.9331 18.0001 14.4001 13.421 2Q.000 2.000 500 1,000 1,000 111,2881 120,OODI 12,OODI 15001 11,0001 2.135 9.929 TOTAL FUNDS 1324 478 comp0pv6 nat mov8rn8Nt kn fvnd$. Inthd8d In Ihe &bove #r• bsfdlows.. Incoming r950uKe8 Resour¢ 8Kpended Movement In funds Unt•slrlcted lund6 General fvnd 1,275.416 11.292.5571 R•strl¢i•d fund8 The Aut18m Hub Anne Baker FuTh1 Gig Bud(*¢s FuThl The Nalonal Lottery Communlty Fur¥1 Mr Wo$tog Thé Nal0Tr81 Lolw CtNnmunity Fu-The Farg8 North Yothshire Coundl David Farnity Foundallon D9¥ SDlomon Ch8filab Tru81 Tèsco Ctrnmunty Grant5 Pr(¥Jromm8 St Ju(k8 Twst Janel T8bb6t OTF Unlled Refornwd Church NothaN8rtrJn 14,0081 11.1451 I0) 125,7221 14.0081 1,783 15001 125,7221 1,6DO 13.421 20.0(M) 2,ODO 50Ct 1.000 1.000 250 13.421 20.orx) 2.ofK) 5Ch) 1.OtKI 1.orKI 12501 500 32 1251 YOTAL FUNDS 1317470 1 3246821 7 2121 Pa9e 24 continued...
yonhdaie FILYIICIur LA GL)mI)an lirnlted b_ uaranle81 Note8 lothe Finartlal Slatement5- Gonll h6 Ytrar Ended 31 July 2025 20. MOVEMÈNT IN FUNDS- contlnued Where 8 thnor spedfies that Ihoir donAtion 1$ to fund a pathulor purchsse. tho lunds are re8tricigJ and applled to ¢overthè cosl of Ihat purch888. Desi natj fu5 Funds have bBen d05&naled by the Tntho$ forthe purww., Frn•hold Frorty - Ihls Y8pr88en15 the falr ¥8lu8 of th8 stt8 on Incowalon and 8ub88qU8nt lryrov8ment works. reduced In11th8 wbth d8pr8datlon charged. Other Equlpment- th18 fund was established lo typresenl fixed asse15 by grants. E year a transfer tak85 plac8 to reduca the valuo ollhg fvnd inline YKth deprec4Btion charged. Any of a66ot$ lwhiCh natl¢n8110tt8ry fundirYJ h88 rÈc8lv80 should r8C8lve tKard aPpyal flr8t. R8strlct8d fvnd5 The Autlsm Hub- a orant was rece8d In a prtoryear tOW8rd8 C08ts for tha Autlsm Hub IrUdIng 8 prorthon of a InStrtOr sakry from February 2ff22 onwards. Anne Baker Burwy Fund- a fi1r w8$ tst up In the 2018119 finand81 year In m8mory olAnn8 Bakar l& lorner Trusleel who died in that yaar. This ha8 be 881 up to dlstthute funds lo quallfylrvJ lecal good causes on an 8nnual basis and therefore is seen a$ a long temi fundlng projèct. Further monias hav8 b88n rec8wed in the year towards Ihis fund, and a 5fnall amtyjnt of exp&nditur& IrurrOd. Furth8r applIcaon9 have been Tnade Ilk Ihs fvnd sinctr the yearend. Glg BuddlèÉ Fund - Ihls fund was established to faulltote '¢ne on ow. triPB to 8vent8 and concetts for ¥terable indivKluals arKI 1$ hoped to ba a long t8m) fuTrJity woJ8Ct. fund is being utslwd to Gover ¢hg annual linCe fees fthe fr818. The Natlonal Lottery Communlty Fund Ih8 programm8 1hrOah RC York$hlrè HumbBr Rogknn mm8rrt8d during 2020rd1 and 8 5 year project asm1 to.. ImprDvo access to a wide r8rye of ovents. aCti¥'e$ and aur8clons'. increase sodal inte¥[1. increase personal tho1,. du¢0 k)n$line8S', In¥8ase companTonshlp and peerwpport iruea5e vdunleering opportunities IrKrea88 respite.. In¢re8se employment opportu8 %¥lth emphnant of a iwtklie$ ¢hanWon. Dudng IhB ye8r, futher in$t81m8nt% of th8 grant were drawn and a trartsfvr made to unrestricted Bnd dBsgnated furTrd5 forallo¢a18d 8xpendilur8 In the pgrltKI, Communlty Budd188 - A fvrth6r grant was r8C8fv8d In lh8 year iowards ¢re80ng a $p2r In whkh adutts and youw peop wlth ¥M59 ditficulbes &gn develop the skllls required kn $UPPOrt Independ8nl livlng. Thi5 fund has been fully expBnsed In th8 y&ar. Mr Vl•¥lotr- 8 r88trict8d domlon w85 re¢dv8d In Il pra$ y8ar fcf BrèalhiNJ Space lIv[t8. Th18 fund haB bo8n portlally exponsed In thB yearwllh th8 balance of lunds carrl8d fgrwgrd ¢0 b8 Utllls8d In 2025126. The Nallon81 Lottery Communlty Fund . s grant W88 awarded in the pou8 yaar tthV8rd5 the uwlats of th8 fabrKation and metal wrkknp known as the Forge. The lund wa$ paitialy exp8nsod in ihe prOu$ and bjrther expenditure Inthe curr8ntyearwilh the bthrv of fmd8 to b8 1198d in 2025r26. Th• Ja¢k Brunton Charltable Tw$t- 8 grant wa8 8warded In this yo8rtoward8 Forge tralnlng costs. ThL4 fthd h8s been pa81 expensed In Ihe current year wlh the balance ol ndS ¢arried fortYar(5 to bè uJllsed In 2025126. Th• Llz and Terry Bramall FoundAWon - a gront Was awarded in thg y8ar towardB 8xlendiTrJ and refiJrb(shlng lh8 Krf8nt nursery and reiÉil area. Th8 fund h88 been fvlty expensed In the year. Pag8 25 conllnu8d...
Limllad Note$ the FianGl Sl8ternenlS- continued for th8 Year Ended I! July 2025 20. MOVEMENT IN FUNDS- Gontlntr8d Trèn9fèr8 b•two6n fundj.. Transfrrs into Ih@se funds are In r8sp8cI of assets purtha88d frorn ra$lrf¢ted tunds. A8 restrictlons relatiTvJ to those grnnls ar8 now rnel Ihe restricted lunds are raleased and tfansfeff8d to the unr681dcled de5ign8ted fvnds. A tr8nsfer out then lakes pl0 to unrestricted general fvnd to mat¢h the d8pr6clalSon charged in respe Dflhese assets. The d¢sgnatètS fund¥ eou8te to lh¢ net tK)ok v31ug of ihÉse assets sl th8 year end. If 8n ass lo which the de8¥JrFfilion applies 4$ sold. t bBlancp held Ls Iran5ferrtd to oÈnor81 funds. dfun Transfers out of e8ch of the8E funds when Ihe cononSIexpellibjr0 havo bÉ8n m6MnCu8d and oonspqugnlw the re9tllOn released. 21. CApAL COMMIThIENT5 2025 2024 Contracted but provk1ed for In the flnan¢i* statements 22. OTHER FINANCIAL COMMITMENTS The ¢ompany contributes to thè personal pen8K>n polty cf certan employé0$ and op8r8le a definèd contril)vtK)n PEnslon h&Me. The ass8ts of the scham8 ar8 h8ld separately froFll tho88 of the company in [epndQnUY adminl8tered funds. At IhÈ balarta sheel dgle unp8W conlributrons of £2,26512024.. £3,2751 were due to the fund8 and included in ¢tÈdllors. 23. RELATED PARTY DISCLOSURES During lh8 year the Gharily was invoked by one of thè trust68s IP NoThvoodl for gs$lstènce given, lch for Ihe year totald £4,27012024.. £4.9001. tring the yBar th8 charity sold a fvAad 885et to of Ihe Iruslegs10 Hffjgettl for£417 Hnd Jl&o made a grant of £1,910 to anothercharity forwhich D Hoggett 8150 serves as a tru8t88. The above reIe4 party Ifan5actions We m8de at Open M8et¥0Ie Dudng th8 ye8r the charty rBc8fved a grant of ,407 Communlty Budd, È ch8rbty ol whlch the cwtrè man898r 18 8 Iruslee. l A pr8VIOU8 gr8nl of £9.573 was recoived in the ye8r Bnded 31 July 2023 and this was nDI dlsGlosed as a r8lated paty tr8nsgrliDn in thé financlal sl•t8menlsl. At the balance shpet datB E32Q12024.. £3501 was Includ8d as 8 creditor kn spect ol flnandal assist8ra fvom one of Ihe Iru&¢ÈS IP Nomcodl. 24. RECONCILIATION OF NET EXPENOITURE YO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net oxpendltur¢ forlha roportlng perlod las per the Ststem¢nl of Fln8nclal AGtlvltlq$l Adluslments for= Depreoation tha8 Loss on dl8P0881 offixed ossets Int8r8s1 rec8iV8d Incrèase In sloGks Decrease in debtors IDBcrease)finttéa8è In cr8dltLYS 1119,9901 17.2121 78,574 295 12,9411 fj5,455 267 12,7731 16.9371 167,924 186.112 80.8971 N¢t rash provldod by optrratlong Pago 26 continued...
Nda HoltUre LiTnitLd Lwn.1j8 Ilmlled b uaranl88J -auLial Sl8ternent5- continued forlhe Year Ended 31 July 2025 25. ANALYSIS OF CHANGES IN NET FUNDS At 1.8.24 Cash flow At 31.7.25 Net Gash Cash at bank 116 1591 282.215 398 374 116.1591 282.215 Total 398,374 118,1591 282,215 P#ge 27