Company registration number: 04072259 Charity registration number: 1150808
## **Brighton Permaculture Trust**
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 30 June 2023
Triple Bottom Line Accounting (TBLA)
The Enterprise Centre, University of East Anglia, Norwich, NR4 7TJ
Brighton permaculture Trust
## **Contents**
Reference and Administrative Details 3 Trustee’s report 4-8 Statement of Trustee’s responsibilities 9 Independent Examiner’s Report 10 Statement of Financial Activities 11 Statement of Financial Position 12 Notes to the Financial Statements 12-20
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Brighton permaculture Trust
## **Reference and Administrative Details**
**Trustees** J Mulreany C Schofield J Coote M-E Sanchez **Secretary** C Lawrence **Principal Office** The Fruit Factory Stanmer Village Stanmer Brighton BN1 9PZ
**Company Registration Number** 04072259
**Charity Registration Number** 1150808
**Independent Examiner** Triple Bottom Line Accounting (TBLA) The Enterprise Centre University Drive Norwich NR4 7TJ
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Brighton permaculture Trust
## **BRIGHTON PERMACULTURE TRUST – TRUSTEES’ REVIEW**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 30 June 2023.
## **Overview**
This report covers the year to 1 July 2022 to 30[th] June 2023.
The report for the year to June 2022 outlined, with satisfaction, the return to financial and social recovery following previous years’ restrictions and consequent challenges to income and viability. We are pleased to report a continuingly successful outcome for this next year under report, and a positive and balanced position by its end.
We continued to follow the precepts of permaculture design in our management of the Trust, viz. to observe and interact with the conditions that were imposed, then to analyse the issues and design solutions using the principles of permaculture theory. Our charitable objects remain woven through, and providing a sound basis for our working practices, in a true demonstration of permaculture design.
Activities that had been in abeyance during the Covid 19 emergency had started again and the gradual building of the programme of courses and events shows interaction with both the paying public and our volunteers. We continue working towards the sustainable and strong community that forms the basis of our philosophical and practical aims, to develop resilience, address the increasing climate emergency, and support communities in times of economic need.
Members of the Board met regularly, to support staff and contracted workers, and in turn, the volunteers that are vital to our way of working. Projects within the Trust are self-supporting groups, some are fully self-financing. The trustees are happy to report that Brighton Permaculture Trust continues to be a going concern.
## **Charitable objects and activities**
## Education of the public:
Through course provision: we continued to delivered a wide range of courses & workshops, and delivered courses in eight new subject areas. We ran a series of Apple Day and PermaFest events based at our Fruit Factory and Home Farm Orchard as well as our regular weekend presence at the Fruit Factory and permaculture plot tours, all with an increasing number of attendees.
Our presence at market spaces, and events put on by other people and partners, to bring us to a wider public. This allows people to ask questions about permaculture and its place in the world in these challenging times, and to engage with us in discussion about practical and practicable solutions for living.
We have made progress in the acquisition of a parcel of land in central Brighton, as a future educational space for courses and events. Consultation with the neighbours has led to many informed conversations taking place, both about the practice of permaculture and about nature conservation processes.
The prudent use of resources, relief of poverty and improvement of the conditions of life: The Scrumping Project continues to make a larger business impact, at our Fruit Factory at Stanmer Village. We process juices, and make a range of jams, chutneys and preserves from local fruit which might otherwise go to waste. The work is done in public view, contributing to our educational objects. Our volunteers and contractors continue to support this vital work, several of them trained and authorized legally to sell the cider at open days and regular stalls. New ‘lines’ have been introduced using the apple harvest, and visitors to the Fruit Factory can enjoy apple crumble, hot mulled juice, local honey, etc.
We continue to fundraise to donate bottles of juice for distribution to people in need through the national charity FareShare.
Towards the end of the year we were approached by MULTIPLY Global Ltd, a technology transfer private enterprise, seeking to have the Trust as their nominated charity for the year 2023-2024. We are designing a primary school project with their CEO, as a practical example of Fair Share – sharing their surplus with projects that will make a difference to children in Brighton communities.
Preservation, conservation and the protection of the environment:
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187 trees were planted in community orchards, with 11 new community locations planted, again these were planted working with local authorities. Community orchards planted the previous year were tended as per contract with their funders, and we continue to manage the orchards at Stanmer Park and at Racehill. More small orchards are planned to be installed, especially when funding such as the UTCF is brought in by the team and its manager.
The prospective acquisition of one of the few ‘wild’ plots left in a busy residential area will conserve it from building development. Work has been undertaken there to remove some dangerous trees – both aspects of this project have support from neighbours who are keen to contribute to conservation of nature in central Brighton.
The Permaculture Plot on the Stanmer Organics site and Racehill Community Orchard continues to be entirely volunteer run, showcasing permaculture in action, with sessions attracting people every week. The Permaculture Plot shares the produce between the small group of workers and local food projects while Racehill Community Orchard’s produce is mostly picked by local residents. On both sites practical activities by forest schools, home education groups and school visits are in train, and will continue for the new academic year. The work offered in all of these projects provides many volunteering opportunities, and its continuing success is a tribute to the dedication and hard work of those volunteers and their leaders.
## **Governance and management**
## **Trustees**
During the reporting year our four elected Trustees (JM, CS, JC, MES) relaxed the Board’s Covid-19 crisis-related operational oversight, and started to reflect on the impact of the management strategy, and envision a design to work on its development for the future. Each Trustee remains associated with a governance theme or management working party, such as HR, financial matters, media and online work, and security of regulation regarding legislation.
Active recruitment of new trustees continues, as the Board would benefit from another two trustees ideally, especially if fundraising and media connections can be developed. A number of enquiries have been received.
## **Management structure development**
Consultation has begun with all active members of the Trust, to observe and analyse the management structure of the past, and compare it with conventional systems, with the aim of providing more paid posts to oversee the projects. Two ‘strategy’ meetings were held, the Vision and Mission of the Trust have been interrogated, and the focus for a change of emphasis is in train. This is based on the changing needs of the local population especially in an era with a cost-of-living crisis, and food security, to supplying and supporting Brighton and Hove’s food poverty solutions. This consultation will continue, as an evaluation of the changes, and the implementation of staffing plans. We believe this would support a more effective operational matrix, increasing collaboration with part-time and volunteer contractors, and providing more effective devolved budget management and reporting.
## **Administration**
The administrative team remains stable in composition. Company Secretary Catherine Lawrence took on the role alongside her position as senior administrator, maintaining important issues such as policies, risk assessments and services agreements, to ensure legal and obligatory reporting happens to schedule.
The Finance Group (CEO, a trustee and a part-time finance assistant) have worked with the accountants to implement online accounts. supports administration, so that management group and Trustee meetings are supplied with appropriate information and resources for decision-making. Trustees would like to thank TBLA, Tatiana and Peter in particular, for their support.
## **Staffing, day-to-day management and operations**
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Brighton permaculture Trust
Bryn Thomas continues as the Chief Executive Officer and Charity Manager. Catherine Lawrence is the senior administrator, and the next ‘layer’ consists of the Orchard Manager (Jenni Cresswell), together with a proposed Project Manager for Food Waste/Scrump Project, advertised during the year, and which has attracted candidates from a wide range of backgrounds. Decisions made regarding operations and any immediate actions continue to be made by the CEO/Charity Manager and project managers, and people with individual responsibility for the work streams.
Consultation on BPT’s equality, diversity and inclusion policies has influenced recruitment practice this year, and measures to ensure a robust development strategy across courses, volunteering and other provision continue. We continue to explore ways to address the constraint to our growth, namely by raising funds to pay for core costs. When new funding sources and awards appear, time is allocated to engage in applications.
## **Volunteer strategy**
As in previous years, volunteers continue to be our main practically-based workforce, and we have worked with 682 people in this capacity in the year under review. The strategy uses the permaculture principle of ‘multifunctioning’ as well as supporting Brighton Permaculture Trust's charitable objects by offering frequent and free informal access to learning, skill development and other opportunities. Volunteers receive a discount on our formal courses; they remain willing to share their enthusiasm for the work we do, for which we thank them, wholeheartedly.
## **Communications**
We appointed a new part-time Communications Officer, especially to establish a regular internal update for staff as well as external communications. Our social media profile has increased, with professional media communications, campaigns, and timely feedback to members, donors and others who support the Trust.
## **Assets**
The Fruit Factory has continued as ideal for its location and capacity, especially related to the Food Waste / Scrumping Project, and it has established itself as a prime destination for Stanmer Park visitors, which has contributed to that project’s success and financial stability. . Some building-related issues still be resolved depend on the ongoing plans by Brighton and Hove County Council in restoring Stanmer Park grounds and amenities to their original state. In addition, we are closer to creating a physical base centrally positioned in Brighton, appointing a part-time management position to do this, working with legal and architectural professionals.
## **Priorities & plans for the forthcoming year 2023-2024**
The Trust’s objects continue to be ever more vital and urgent as a dynamic response to our multiple environmental crises. The priority is to celebrate the profile, role and reputation of the Trust, and to contribute to the social and environmental resilience of the City of Brighton and Hove, and the neighbouring areas of East and West Sussex.
1. We will complete the legal compacts to receive the donation of land and finance in order to establish the physical base centrally positioned in Brighton.
2. We will expand course and event provision, including those related to climate change, to take the opportunities provided by funding gained in the last two years.
3. We will continue to support an amended management structure to enable our projects to operate with more paid, and better paid, workers, depending on funding.
4. We will maintain the Orchard Manager role to support orchard planting and development work through a range of continued funding and grants.
5. We will seek to appoint a new Chief Executive Officer, retitled as the Charity Manager, for a minimum of three days a week, to direct and take forward the five-to-ten year development strategy for the next phase of the charity’s work.
6. We seek to expand the Board to an optimum five trustees, and to strengthen our financial expertise at this level.
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## **Financial Review**
## **Overview**
The trustees are able to report that Brighton Permaculture Trust is a going concern. There were no significant financial events.
In the first full year of trading since all Covid restrictions were lifted our turnover was £267,465: the highest figure in the Trust’s history. The Statement of Financial Activities records a surplus on the year of £45,449: net assets and total funds have increased by this amount on the Balance Sheet.
This strong performance reflects the return of our Courses and Events programme to pre-Covid levels; consolidation of the growth of the Scrumping project established during the Covid pandemic; and the continued success of our funded community orchard work.
Exceptionally, however, the overall figures are inflated by a further donation of £32,450 to cover the cost in future years of acquiring land in the Preston Park area of Brighton. The overall figures are not an indication of future performance.
After three years of cautious decision making on expenditure, this strong financial performance enables us to reallocate funds: to retain £15,560 in the Scrumping Project to improve efficiency; and to invest £10,000 to carry out an overdue rebuild of our website.
At the end of the financial year our designated reserve is unchanged at £40,000, and our unrestricted reserve reduced by £6,011 at £9,074. We carry forward restricted funding for future work of £82,192, of which £49,813 is for the acquisition of land.
## **Financial Risks**
Future outbreaks of Covid, or a similar pandemic, remain a threat. Inflation will continue to test our ability to increase prices to cover rising costs; to ensure that our pay rates remain competitive; and to ensure that funding bids anticipate future increased costs. Recruitment of a new Charity Manager during the next financial year will require a major reassessment of the funds allocated to pay for that role, and to cover employer’s National Insurance and pension contributions. A review of all our workers’ terms of employment might have further financial implications.
The trustees believe that the Trust is in a strong position to manage the financial aspects of those risks. The allocation of a designated reserve to cover existential threats is now made clear in the accounts. Funds have been allocated at the start of the next financial year to catch up on a backlog of efficiency and maintenance work. With that as a sound base, continued financial performance at the level of 2022/2023 would allow a viable package to be put together to employ a new Charity Manager.
## **Review of Accounts and Accounting Practices**
Our new finance systems have delivered an end year process that is quicker and better understood for both the Trust and our accountants at Triple Bottom Line Accounting (TBLA). Work can now proceed to provide quick and up-to-date financial reporting within the Trust.
We have not been successful in adding financial expertise to the Board of Trustees: the search continues.
## **Reserves**
Our designated reserve to cover unforeseen circumstances and our legal obligations if faced with existential threats. This reserve remains at £40,000 and we continue to work towards holding 25% of our annual running costs. The level of reserves will be kept under review as we proceed with our strategic plan to consolidate and expand our activities.
Our unrestricted reserve to cover unexpected operational costs and manage cash flows across our projects stands at £9,074.
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## **Financial performance**
## **Balance Sheet**
Current assets have increased over the year by £44,672 and stand at £179,698. Amounts received in advance [note 11] stand at £25,283 giving net assets of £154,415.
We carry forward restricted funding of £82,192. Of this, £49,813 has been donated to cover the costs of land acquisition in the Preston Park area of Brighton.
We carry forward unrestricted funding £63,149 that has been designated by the trustees for specific purposes. This includes the designated reserve of £40,000 to cover existential threats and our legal obligations.
The reserve of unrestricted funding stands at £9,074.
## **Statement of Financial Activities**
Turnover on charitable activities was £148,782: higher than in pre-Covid years although inflation would account for a significant proportion of that increase.
The Scrumping Project continued to expand; income was up 23% on 2021/22 at £61,247, trading at a comfortable surplus even with increased production and support costs (£46,487, plus £7,916). The rapid expansion over the last 3 years does need to be consolidated and £15,560 has been designated as retained within the project to invest in more efficient working.
Income from Courses and Events also increased (up 10% at £68,026), but with inflation forcing much tighter margins a small deficit was recorded with increased expenditure (£61,417) and support costs (£7,710).
Income and expenditure on our grant-funded orchard and fruit projects rarely fits neatly into financial years. They continue to deliver successfully and to budget. Most of the expenditure of £84,770 was from income brought forward and allowed a contribution of £7,063 to support costs. Income of £14,535 was low, but with new funding anticipated early in the next financial year.
Governance and support costs, which include the Charity Manager’s salary, increased by 13.5% to £23,631 largely due to the effect of inflation on wages, services and materials. Excluding the donation to acquire land, that is approximately 10% of income, a lower percentage than reported last year (11%).
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Brighton permaculture Trust
## **Statement of Trustees' Responsibilities**
The trustees (who are also the directors of Brighton Permaculture Trust for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on 4 March 2024 and signed on its behalf by:
.........................................
J Mulreany Trustee
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Brighton permaculture Trust
## **Independent Examiner’s Report to the trustees of Brighton Permaculture Trust**
I report on the accounts of the charity for the year ended 30 June 2023 which are set out on pages 11 to 18.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## ......................................
Dr Peter Ellington FAIA Independent Examiner Triple Bottom Line Accounting The Enterprise Centre University of East Anglia Norwich NR4 7TJ
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## **Statement of Financial Activities for the Year Ended 30 June 2023**
|**Notes**
**Income and Endowments**
**from:**
Grants, Donations and legacies
3
Charitable activities
4
Total Income
**Expenditure on:**
Charitable activities
5
Total Expenditure
Net income/(expenditure)
Transfers
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
12
**Notes**
**Income and Endowments**
**from:**
Donations and legacies
3
Charitable activities
4
Total Income
**Expenditure on:**
Charitable activities
5
Total Expenditure
Net income/(expenditure)
Transfers
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**General**
**Funds**
**Unrestricted**
**Designated**
**Funds**
**Restricted**
**Funds**
**Total 2023**
**£**
**£**
**£**
**£**
835
78,399
39,450
118,684
142,995
4,000
1,787
148,782|
|---|---|
||143,830
82,399
41,237
267,465|
||124,281
69,250
28,486
222,016|
||124,281
69,250
28,486
222,016|
||19,549
13,149
12,751
45,449|
||-25,560
10,000
15,560
0|
||-6,011
23,149
28,311
45,449
15,085
40,000
53,881
108,966|
||9,074
63,149
82,192
154,415|
||**Unrestricted**
**General**
**Funds**
**Unrestricted**
**Designated**
**Funds**
**Restricted**
**Funds**
**Total 2022**
**£**
**£**
**£**
16,659
35,500
52,159
123,782
5,736
129,518|
||140,441
0
41,236
181,677|
||120,469
47,870
168,339|
||120,469
0
47,870
168,339|
||19,972
0
-6,634
13,338|
||0|
||19,972
0
-6,634
13,338
35,113
60,516
95,629|
||54,154
0
54,812
108,966|
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## **Statement of Financial Position for the Year Ended 30 June 2023**
|**Note**
**Current assets**
Debtors
10
Cash at bank and in hand
**Creditors: Amounts falling due within one**
**year**
**Net assets**
**Funds of the charity:**
**Restricted funds**
**Unrestricted income funds**
Designated funds
General funds
**Total funds**|**2023**
**2022**
**£**
**£**
29,003
24,201
150,695
110,825|
|---|---|
||179,698
135,026
-25,283
-26,060|
||154,415
108,966|
||82,192
53,882
63,149
40,000
9,074
15,085|
|||
||154,415
108,967|
For the financial year ending 30 June 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements on pages 12 to 20 were approved by the trustees, and authorised for issue on 28 April 2023 and signed on their behalf by:
.........................................
J Mulreany
Trustee
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## **Notes to the Financial Statements for the Year Ended 30 June 2023**
## **1 Charity status**
The charity is a private company limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
Brighton Permaculture Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. The financial statements have therefore been prepared on a going concern basis.
## **Exemption from preparing a cash flow statement**
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements
## **Judgements**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
## **Donations and legacies**
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## **Grants receivable**
Grants are recognised when the charity has an entitlement to the funds. Where performance conditions are attached to the grant and are yet to be met, the income is recognised unless it is deemed that the conditions
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## will not be met.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources. Where expenditure is eligible to be claimed on a future grant claim which is certain to be received, it is deferred and matched to the receipt of funds when received.
## **Charitable activities**
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources on a resonable, justifiable and consistent basis.
## **Governance costs**
These include the costs attributable to the charity's compliance with constitutional and statutory requirements, including audit, strategic management and trustees' meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Trade creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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## **3.Income from donations and legacies**
|Donations and
legacies
Grants (incl
capital grants)|**Unrestricted**
**General Funds**
**Unrestricted**
**Designated Funds**
**Restricted**
**funds**
**Total**
**2023**
**Total**
**2022**
**£**
**£**
**£**
**£**
835
8,649
34,450
43,934
15,969
-
69,750
5,000
74,750
36,190|
|---|---|
||835
78,399
39,450
118,684
52,159|
## **4 Income from charitable activities**
|Brighton Permaculture Trust sites
Courses & Events
Scrumping Project
Fruit/orchard planting projects
Other|**Unrestricted**
**Funds**
**Unrestricted**
**Funds**
**Restricted**
**Total 2023**
**Total 2022**
**General**
**Designated**
£
£
£
3,290
-
987
4,276
5,257
68,026
-
-
68,026
61,930
61,247
-
-
61,247
49,748
9,735
4,000
800
14,535
12,583
697
-
697
-|
|---|---|
||142,995
4,000
1,787 148,782
129,518|
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## **5.Expenditure on charitable activities**
|Brighton Permaculture Trust
sites
Courses & Events
Scrumping Project
Fruit/orchard planting projects
Support costs|**Unrestricted**
**Funds**
**Unrestricted**
**Funds**
**Restricted**
**Total 2023**
**Total 2022**
**General**
**Designated**
£
£
£
£
£
852
-
4,859
5,711
12,379
59,766
-
1,650
61,417
45,351
37,839
8,649
-
46,487
44,016
9,615
55,979
19,176
84,770
45,746
16,209
4,622
2,800
23,631
20,847|
|---|---|
||124,281
69,250
28,486
222,016
168,339|
## **6. Analysis of governance and support costs**
|Brighton Permaculture Trust
sites
Courses & Events
Scrumping Project
Fruit/orchard planting projects
Other|**Accountancy**
**Communications**
**Financial**
**admin**
**General**
**Insurance and**
**other**
**miscellaneous**
**Total**
**2023**
£
£
£
£
**£**
173
103
79
410
84
**848**
1,570
937
721
3,722
759
**7,710**
1,612
962
740
3,822
779
**7,916**
1,439
858
661
3,410
695
**7,063**
19
11
9
46
9
**95**|
|---|---|
||**4,813**
**2,872**
**2,211**
**11,409**
**2,326**
**23,631**|
16
Brighton permaculture Trust
## **7. Governance costs**
|Independent examiner fees
Examination of the financial statements
Other fees paid to examiners|**Unrestricted funds**
**Total 2023**
**Total 2022**
**General**
£
£
£
1,020 1,020 900
3,792 3,792 3,076|
|---|---|
||4,812 4,812 3,976|
## **8. Staff Costs**
|Wages and
Salaries
Number of staff|**2023**
**2022**
**£**
**£**
6,018
5,400|
|---|---|
||6,018
5,400
**2023**
**2022**
**No**
**No**
1
1|
## **10. Debtors**
|Trade debtors
Prepayments
Other debtors|**2023**
**2022**
**£**
**£**
1,941
4,258
520
19,943
26,542
-
29,003
24,201|
|---|---|
## **11.Creditors:amounts falling due within one year**
|Trade creditors
Accruals and Deferred Income|**2023**
**2022**
£
£
14,776
13,011
10,507
30,032|
|---|---|
||25,283
43,043|
17
Brighton permaculture Trust
## **12.Funds**
|**Unrestricted funds**
**_General_**
General funds
**_Designated_**
Contingency reserve
Urban Tree Challenge (maintenance)
Scrumping Funded
BHCC (HLF)
Website Development
**Total Designated**
**Restricted funds**
Neil's education activities
Fruit factory
Racehill
Preston Park site
Infinity Orchards
Postcode Society Trust
Infinity Food: Info Boards
Small Funds
**Total restricted funds**
**Total funds**
**Unrestricted funds**
**_General_**
General funds
Contingency Reserve|**Balance at**
**Transfer**
**Incoming**
**Resources**
**Balance at**
**01-Jul-22**
**between funds**
**resourses**
**expended**
**30-Jun-23**
**£**
**£**
**£**
**£**
15,085
- 25,560
143,830
-
124,281
**9,074**
40,000
-
-
-
**40,000**
-
42,550
- 29,401
13,149
-
8,649
- 8,649
-
31,200
- 31,200
-
-
10,000
-
-
10,000
**40,000**
**10,000 82,399**
**- 69,250**
**63,149**
6,273
- 1,650
4,623
5,812
15,560
21,372
3,440
987
- 1,757
2,669
20,941
32,450
- 3,578
49,813
763
5,800
- 6,563
0
13,078
- - 13,078
0
2,940
-
-
2,940
633
2,000
- 1,859
774|
|---|---|
||53,880
10,00041,237
- 28,485
**82,192**|
||108,965
10,000
267,465
-
222,015
**154,415**|
||**Balance at**
**Transfer**
**Incoming**
**Resources**
**Balance at**
**01-Jul-21**
**between funds**
**resourses**
**expended**
**30-Jun-22**
**£**
**£**
**£**
15,113
140,441
-
140,469
15,085
20,000
20,000
-
40,000|
18
Brighton permaculture Trust
## **Restricted funds**
|Neil's education activities
Fruit factory
Racehill
Preston Park site
BLF Awards for all 20-21
BLF Awards for all 21-22
Chalk Cliff Trust
Infinity Orchards
Post Local trust 3
Postcode Society Trust
Infinity Food: Info Boards
Small Funds
**Total restricted funds**
**Total funds**|7,204
- 931
6,273
5,812
5,812
2,353
1,937
- 849
3,441
20,000
12,500
- 11,559
20,941
763
- 763
-
9,972
1,355
- 11,327
-
6,173
2,302
- 8,475
-
282
3,000
- 2,519
763
4,384
- 4,384
-
-
20,142
- 7,064
13,078
2,940
2,940
633
633
**60,516**
**41,236**
**- 47,871**
**53,881**|
|---|---|
||95,629
201,677
-
188,340
108,966|
## **Designated Funds**
## **Contingency reserve**
£40,000 has been retained as a designated contingency reserve for unforeseen circumstances.
## **Urban Tree Challenge (maintenance)**
Funds for multiple rounds of the Urban Tree Challenge have been received via our partners Trees for Cities. The fund covers 50% of the costs of planting and 3 years maintence of trees, the remainder of the funds have been secured from other funders and also local authority partners, either directly or via watering commitments. Funds are retained in this fund to ensure we can meet our future tree maintenance obligations.
## **Scrumping Funded**
These funds were spent on making apple juice and supplying it to people in need via our partners FareShare Sussex. This included an award from Chalk Cliff Trust, private donations and a crowd funder matched by Big Give.
## **Brighton & Hove City Council (Heritage Lottery Fund)**
Funds were received from Brighton & Hove City Council for delivering activities as part of their Heritage Lottery funding for Stanmer Park. Funds were received this year but work has been carried out over 3 years. Work has included Apple Day events, development of 10 new courses and delivery of volunteering opportunities in the Stanmer orchards.
## **Website Development**
£10,000 was designated for the rebuilding of our ageing website in 2024.
## **Restricted Funds**
## **Neil's educational activities: course bursary fund**
Originally formed from legacy funds from the estate of Neil Smith and subsequently 'topped up' with other donations, this fund provides discounted places on courses for people in receipt of means tested benefits and Brighton Permaculture Trust volunteers.
19
Brighton permaculture Trust
## **Fruit Factory**
Also formed from legacy funds from the estate of Neil Smith and topped in with funds generated by the scrumping project, this fund will be used for equipment or further development of the Fruit Factory when a new lease is signed in 2024.
## **Racehill Community Orchard**
This fund has enabled us to cover the costs of site development; it is also formed from legacy funds from the estate of Neil Smith. The majority of the remainder will be spent on the installation of a compost toilet in 2024.
## **Preston Park site**
A fund to cover the costs associated with securing gifted land and some immediate works; further private donations have been received for this purpose.
## **Infinity Orchards**
An annual award from Infinity Foods (Wholesale) to support the planting of community and school orchards, a focus being climate change mitigation.
## **Postcode Society Trust**
This award enabled us to plant 65 fruit trees, creating 3 new orchards & extending 7 existing sites in N and E Brighton. The fund also supported the establishment of these trees & a further 72 trees planted the previous winter. Delivery of the project started last year and finished this year.
## **Infinity Food: Info Boards**
The remainder of this grant has been retained to create new information boards at Stanmer.
## **Small funds**
A donation of £633 carried forward from last year was used towards the cost of PermaFest (an event over a few weekend days).
Infinity foods provided £500 this year which was also used to support PermaFest.
An East Brighton Trust of £500 supported the planting of wild flower plants with volunteers in community orchards in East Brighton.
£1,000 was received from Multiply Global to enable activities to be delivered with groups of children; the funds were carried forward for juicing activities to be delivered in the autumn of 2023.
20
## **Document Information**
## **Document**
Title Final Brighton FS300623 ID 65418fe9-74c2-4ad6-9cbe-278420c894dd Status Signed Sender Tatiana Blana (tatiana@triplebottomlineaccounting.com) Dept/business Triple Bottom Line Accounting Dept/business ID triple-bottom-line-accounting PDF Certified True
## **Signers**
|Name||Authentication||
|---|---|---|---|
|Jan Mulreany ||Email||
|**History**||||
|Event|Email|IP address|Date/Time|
|Final Brighton FS300623 created by
Tatiana Blana|tatiana@triplebottomlineaccounting.com|46.17.160.196|Mon, 04 Mar 2024 09:57:58 +0000|
|Final Brighton FS300623 emailed to
John Coote|tatiana@triplebottomlineaccounting.com||Mon, 04 Mar 2024 09:57:59 +0000|
|Email soft bounced (either out of office
or a timeout)|jcoote1265@aol.com||Mon, 04 Mar 2024 09:58:09 +0000|
|jcoote1265@aol.com opened email for
document Final Brighton FS300623|jcoote1265@aol.com||Wed, 06 Mar 2024 18:28:56 +0000|
|Final Brighton FS300623 visited by
John Coote |jcoote1265@aol.com|78.146.44.132|Wed, 06 Mar 2024 18:54:31 +0000|
|Signer changed by Tatiana Blana from||||
|John Coote to
Jan Mulreany|jan@brightonpermaculture.org.uk|app1.legalesign.com|Thu, 07 Mar 2024 08:32:27 +0000|
|||||
|Final Brighton FS300623 emailed to Jan
Mulreany|tatiana@triplebottomlineaccounting.com||Thu, 07 Mar 2024 08:32:28 +0000|
|Final Brighton FS300623 visited by Jan||||
|Mulreany|jan@brightonpermaculture.org.uk|165.120.212.217|Thu, 07 Mar 2024 10:01:28 +0000|
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|50.866488116266645, Long|jan@brightonpermaculture.org.uk|165.120.212.217|Thu, 07 Mar 2024 10:02:12 +0000|
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|Signature applied (page 9)|jan@brightonpermaculture.org.uk|165.120.212.217|Thu, 07 Mar 2024 10:04:05 +0000|
|Signature applied (page 12)|jan@brightonpermaculture.org.uk|165.120.212.217|Thu, 07 Mar 2024 10:04:11 +0000|
|Ticked checkbox for statement: I confirm||||
|that I am authorised to accept the terms|jan@brightonpermaculture.org.uk|165.120.212.217|Thu, 07 Mar 2024 10:04:24 +0000|
|of this document.||||
|Ticked checkbox for statement: I||||
|understand that accepting the terms of
this document creates a legally binding|jan@brightonpermaculture.org.uk|165.120.212.217|Thu, 07 Mar 2024 10:04:24 +0000|
|obligation.||||
|Signer offered option to accept or reject
document|jan@brightonpermaculture.org.uk|165.120.212.217|Thu, 07 Mar 2024 10:04:24 +0000|
|Clicked button with text: By clicking this||||
|button I hereby ACCEPT the terms of|jan@brightonpermaculture.org.uk|165.120.212.217|Thu, 07 Mar 2024 10:04:24 +0000|
|this document||||
|Final Brighton FS300623 completed by||||
|Jan Mulreany|jan@brightonpermaculture.org.uk|165.120.212.217|Thu, 07 Mar 2024 10:04:24 +0000|
|||||