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2024-12-31-accounts

Charity number: 1154161

Agroforestry Research trust Report of the Trustees and Unaudited Financial Statements

For the year ended 31 December 2024

Agroforestry Research Trust

Contents Page

For the year ended 31 December 2024

Report of the Trustees 3-5 Independent Examiner’s report to the Trustees 6 Statement of Financial Activities 7 Statement of Financial Position 8 Notes to the Financial Statements 9-11

2

Agroforestry Research Trust

Agroforestry Research Trust

Trustees Annual Report

for the period 01.01.2024 to 31.12.2024

Reference and administration details

The Agroforestry Research Trust is a registered Charitably Incorporated Organisation (CIO), No. 1154161. Its principal address is at 46 Hunters Moon, Dartington, Totnes, Devon, TQ9 6JT. The charity Trustees during the year to 31 December 2020 were:

Ms M Rose Mr D Edge Ms M Jain

Senior staff: Mr M Crawford, Director

Structure, governance and management

The Agroforestry Research Trust is constituted as a CIO under a constitution dated 18[th] September 2014.

New Trustees are appointed by resolution of the existing Trustee body.

Objectives and activities

Objects

To advance education for the public benefit into all aspects of temperate agroforestry systems including tree shrub and perennial crops through research and the dissemination of all useful results arising from the research, courses to teach various aspects of growing tree crops and agroforestry systems and tours of the research sites.

Main activities

Three research sites in and near Dartington, totalling 20 acres in size, are managed as agroforestry demonstrations and experiments.

Courses are run to teach aspects of agroforestry, particularly forest gardening.

Guided tours of our research sites are conducted for the public and also private groups.

A quarterly journal is published, containing research on agroforestry and related crops.

Books are published and sold on different aspects of agroforestry and tree/shrub crops.

Seeds of many unusual agroforestry species are collected from our sites and made available.

Plants of many unusual agroforestry species are propagated and made available.

A consultancy service gives advice on agroforestry systems.

Much of the work is undertaken by Martin Crawford, along with several workers and subcontractors, with admin support from Sandra Crawford.

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Agroforestry Research Trust

The Trustees have had regard to the guidance issued by the Charity Commission on public benefit.

Achievements and performance

The year 2023 was to some degree a return to normal after the Covid restrictions. Although the pandemic did not affect the ART very much, it did restrict the number of visitors to our sites, especially from abroad.

As usual, a mixture of public tours and private bookings from diverse groups were undertaken. Many people from the rest of Europe made their way to these, often 50% of a tour group or course. Private tours were undertaken for businesses (eg, Quorn), official bodies (eg. the Foreign Office in conjunction with a business consultant emphasising the cycling nature of the system), Colleges (eg. Bicton agricultural College, the Schumacher College) and land-based organisations (eg. the Edibles team from RHS Wisley).

The Forest garden site at Dartington continues to be the most popular site for visiting, and this system, started in 1994, is now at a stage where it looks after itself to a great degree.

Interest continues in the nut trials taking place on the 8 acre site at Dartington, and the course run on growing nut crops based here went ahead in October.. The interest in nut milks and nuts as alternative sources of oils is driving increased interest in nut crops in general.

Planting continued at the Littlehempston site, mainly in the two larger outdoor forest garden areas. Planting also continued in the ‘Forest garden greenhouse’, mainly underplanting of shrubs and ground layer plants.

We ran seven of our own courses in 2024 which were all fully booked, and remain as hybrid courses with some online content. Our main online forest gardening course is integrated under license into a certified forest gardening course run by the Orchard Project in the UK, and is also translated into French and sold under license there. It is also being translated into Spanish under a similar arrangement. A course was also held at the neighbouring Schumacher College in April, and Martin teaches on several of the Masters courses there. Filming took place for a new online course being created for Initiative Earth.

Planning started for the Second International Forest Garden / Food Forest Symposium to take place in February 2024. The previous online event was so successful that we decided to keep in an online event as the advantages outweigh the disadvantages. All the symposium materials from the first event are available free to view on the ART website.

Agroforestry News, the quarterly journal, continued to be published, with research articles on tree and shrub crops, forest gardening, pests and diseases, agroforestry systems etc.

Some 400 different species of seed and 700 different species/varieties of plant were made available online and through a mail order catalogue. Financial review Bankers: Lloyds Bank, 31 Fore St, Totnes, Devon, TQ9 5HH.

Independent examiner/accountant: Triple Bottom Line Accounting Limited, The Enterprise Centre, University of East Anglia, Norwich Research Park, Norwich, NR4 7TJ.

Net monetary assets at the end of the year stood at £367,356 (compared with £449,880 at the end of 2023).

Further details

Total income for 2024 was almost identical to the previous year. A significant increase in plant sales was offset by a drop in income from courses (mainly due to the fact that there was very little symposium income in 2023).

Expenditure increased significantly in a few areas: delivery costs (due to rapidly rising charges from delivery companies); research site costs (with investment in plants and infrastructure); Symposium costs (most of the costs for the 2023 symposium have been incurred in 2024); and wages (several new workers have been taken on). Expenditure has supported the key objectives of the Trust by maintaining land-based research sites, publishing useful information, maintaining the charity’s website etc.

The balances in hand at the end of the year indicate a healthy financial position.

The charity does not have an endowment fund.

Policy on reserves

The Trust requires reserves for:

  1. Day-to-day operating capital.

  2. To enable the charity to continue to develop the research sites.

  3. Costs of hosting the Second International symposium in February 2024.

  4. Fund for a new course centre and/or worker accommodation.

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Agroforestry Research Trust

The level of net monetary assets required is in the order of £340,000, consisting of £50,000 for No.1 above, £30,000 for No.2, £10,000 for No.3, and £250,000 for No.4.

The level of net current assets at 31.12.2024 stood at £373,888.

The policy on reserves is reviewed annually by the Trustees.

Funds materially in deficit

There are no funds materially in deficit.

Declaration

The Trustees declare that they have approved the trustees’ report above.

Signed as a trustee on behalf of the charity’s trustees:

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Minni Jain
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MINNI JAIN 31/03/2025
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Signature

Print name

Date

5

Agroforestry Research Trust

Independent Examiners report to the Trustees

For the year ended 31 December 2024

I report to the trustees on my examination of the accounts of the charity for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiners statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Triple Bottom Line Accounting Limited

The Enterprise Centre

University of East Anglia

Norwich

Norfolk

NR4 7TJ

26/03/2025

6

Agroforestry Research Trust

Statement of Financial Activities For the year ended 31 December 2024

Notes
Income and endowments from:
Donations and legacies
Charitable activities
2
Total
Other Income:
Bank Interest
Expenditure on:
Charitable activities
Total
Net income
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds 2024
2023
£
£
2,740
152,102
190,163
208,306
192,904
360,408
6,676
-
(275,572)
(284,231)
(275,572)
(284,231)
(75,992)
76,177
449,881
373,704
373,888
449,881

7

Agroforestry Research Trust

Statement of Financial Position For the year ended 31 December 2024

Notes
Fixed assets
Tangible assets
Current assets
Cash at bank and in hand
VAT
Creditors: amounts falling due within one year
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
unrestricted income funds
Total funds
2024
6,646
6,646
363,494
3,862
367,356
115
367,242
373,888
373,888
373,888
2023
-
-
446,805
3,076
449,881
-
449,881
**449,881 **
449,881
449,881

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Agroforestry Research Trust

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

Agroforestry Research 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 note(s).

2. Income from donations and legacies

Unrestricted Total 2024 Total 2023
Donations and legacies 2,740 2,740 152,102
. Income from charitable activities
2024 2023
£ £
Unrestricted funds
Tours and Courses 36,891 57,466
Books and Publications 10,191 7,259
Seeds and plants 143,082 143,581
190,164 208,306

3. Income from charitable activities

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Agroforestry Research Trust

4 Expenditure on charitable activities

Tours and Courses
Books and Publications
Seeds and plants
Research/maintenance
5. Staff costs and emoluments
Total staff costs for the year ended 31 December 2024
were:
Salaries and wages
6. Debtors
VAT
Unrestricted
4,134
5,511
68,893
197,034
Total 2024
Total 2023
4,134
13,691
5,511
6,288
68,893
62,574
197,034
174,681
Total 2024
Total 2023
4,134
13,691
5,511
6,288
68,893
62,574
197,034
174,681
275,572 275,572
257,234
2024
£
164,621
164,621
2024
£
3,862
3,862
2023
£
138,503
138,503
2023
£
3,076
3,076

5. Staff costs and emoluments

10

Agroforestry Research Trust

7. Tangible fixed assets

Cost or valuation
At 01 January 2024
Additions
At 31 December
2024
Depreciation
At 01 January 2024
Charge for year
At 31 December
2024
Net book values
At 31 December
2024
At 31 December
2023
Plant and
Machinery
£
86,640
-
86,640
86,640
-
86,640
-
-
Motor
Vehicles
£
8,480
-
8,480
8,480
-
8,480
-
-
Computer
Equipment
£
3,000
6,834
9,834
3,000
188
3,188
6,646
-
Total
£
98,120
6,834
104,954
98,120
188
98,308
6,646
-

8. Analysis of assets between funds

Unrestricted funds
General
Previous year
General
Tangible
fixed assets
£
6,646
6,646
Tangible
fixed assets
£
-
-
Net current
assets/(liabilities)
£
367,242
367,242
Net current
assets/(liabilities)
£
449,881
449,881
Net Assets
£
373,888
373,888
Net Assets
£
449,881
449,881

11

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Title Agroforestry Accounts 2024
ID 743819dd-6a51-41ea-be57-5ea915a9a3a2
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