##
##
||||Page||
|---|---|---|---|---|
|Reference and Administrative
Details|||||
|Report ofthe Trustees||2|to|7|
|Statement ofTrustees'|Responsibilities||||
|Independent
Examiner's|Report||||
|Statement of Financial|Activities||10||
|Statement ofFinancial|Position|11|to|12|
|Notes to the Financial Statements||13 to||21|
|Detailed Statement of Financial Activities||22|to|23|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
||FORTHEYEAR|FORTHEYEAR|ENDED 31|IIARCH|
|---|---|---|---|---|
|AUTONOINOUS|ASSOCIATED ACTIVITIES||||
|Links and aNIIlatlons:|||||
|Whole Health|Agriculture||||
|Weleda|||||
|UKCOG - the group ororganic||Certifiers in the|UK||
|Suitaln|||||
|Real Farming|Tact||||
|Regen Ag|||||
|Oxliord Real|Farming Cont'erence||||
|Organic Research Centre|||||
|Martnet - Marine Conservation||Iorthe UK|||
|bed Workers Alliance|||||
|International|Federation ofOrganic Agriculture||Movements|(IFOAM)|
|GM Freeze|||||
|Garden Organic, Ryton|||||
|Farming the|Future||||
|FarmEd|||||
|English Organic Forum (EOF)|||||
|Eat Better|||||
|Beyond GM|||||
##
##
|||||||31.3.22|31.3.21|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total|Total|
|||||funds|funds|funds|funds|
||||Notes|E|E|E||
|INCOME AND ENDOWMENTS||FROM||||||
|Donations
and legacies||||62,344||62,344|105,377|
|Charitable
activities||||||||
|Charitable
activities||||354,898|14,000|368,898|325,735|
|Investment
income||||9,389|380|9,769|8,493|
|Total||||426,631|14,380|441,011|439,605|
|EXPENDITURE ON||||||||
|Raising funds||||2,572||2,572||
|Charitable
activities||||||||
|Charitable
activities||||481,487|10,121|491,608|441,779|
|Total||||484,059|10,121|494,180|441,779|
|Net gains on investments||||3,347|9,952|13,299|34,326|
|NET INCOME/(EXPENDITURE)||||(54,081)|14,211|(39,870)|32,152|
|RECONCILIATION|OF FUNDS|||||||
|Total funds brought|forward|||265,018|216,459|481,477|449,325|
|TOTAL FUNDS CARRIED FORWARD||||210,937|230,670|441,607|481,477|
##
##
||||||31.3.22|31.3.21|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||funds|funds|funds|funds|
|||Notes|E|E||E|
|FIXEDASSETS|||||||
|Investments|||||||
|Investments||13|49,270|146,526|195,796|182,497|
|Social investments||14|75,000||75,000|75,000|
||||124,270|146,526|270,796|257,497|
|CURRENT ASSETS ——|||||||
|Stocks||15|14,569||14,569|10,516|
|Debtors||16|36,616||36,616|30,334|
|Cash at bank and|in hand||67,634|84,144|151,778|207,657|
||||118,819|84,144|202,963|248,507|
|CREDITORS|||||||
|Amounts
falling due within one year||17|(32,152)||(32,152)|(24,527)|
|NET CURRENT ASSETS|||86,667|84,144|170,811|223,980|
|TOTAL ASSETS|LESSCURRENT||||||
|LIABILITIES|||210,937|230,670|441,607|481,477|
|NET ASSETS|||210,937|230,670|441,607|481,477|
|FUNDS||18|||||
|Unrestricted
funds|||||210,937|265,018|
|Restricted
funds|||||230,670|216,459|
|TOTAL FUNDS|||||441,607|481,477|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
||||||31.3.22|31.3.21|
|---|---|---|---|---|---|---|
||||||E|E|
|Donations
and legacies|||||7,247|40,150|
|Grants
—Defra|||||24,923|24,906|
|Subscriptions
8|membership||||24,721|27,321|
|Fundraising
income|||||5,453|13,000|
||||||62,344|105,377|
|Grants received,|included|in|the above,|are as follows:|||
||||||31.3.22|31.3.21|
||||||F||
|Defra Grant|||||24,923|24,906|
|INVESTMENT INCOME|||||||
||||||31.3.22|31.3.21|
||||||E|E|
|Income from listed investments|||||9,676|7,994|
|Deposit account|interest||||93|499|
||||||9,769|8,493|
|INCOME FROM|CHARITABLE ACTIVITIES||||||
||||||31.3.22|31.3.21|
||||Activity||||
|Educational
income—|||||||
|Training|||Charitable|activities|7,408|45|
|Books &Preparations|||Charitable|activities|34,972|41,277|
|Certwcation
activities|||Charitable|activities|245,493|239,551|
|Advertising
income|||Charitable|activities|3,124|3,135|
|Gardening
Club
Farm Services|||Charitable
Charitable|activities
activities|3,270
2,610|4,140|
|Genius
Loci|||Charitable|activities|14,000||
|BFDI Recharge|||Charitable|activities|58,021|37,587|
||||||368,898|325,735|
##
##
##
##
##
##
||||||||31.3.22|31.3.21|
|---|---|---|---|---|---|---|---|---|
||||||||E||
|Bad debts|||||||2,572||
|CHARITABLE||ACTIVITIES COSTS|||||||
|||||||Direct|Support||
|||||||Costs (see|costs (see||
|||||||note 8)|note 9)|Totals|
|||||||E|||
|Charitable|activities|||||118,112|373,496|491,608|
|DIRECT COSTS OF CHARITABLE|||||ACTIVITIES||||
||||||||31.3.22|31.3.21|
|||||||||E|
|Education,|training||8 Bursaries||||13,923|7,100|
|Project costs|||||||26,639|13,326|
|Participation|8|subscriptions|||||468|1,226|
|Books 8 Preparations|||||||22,550|28,338|
|Star 8 Furrow,||newsletter||8 leaflets|||10,916|9,564|
|Gardening|Club (incl salaries)||||||21,006|18,397|
|Farm Services||(incl|salaries)||||13,089|4,902|
|Genius Loci|||||||9,521|3,607|
||||||||118,112|86,460|
|SUPPORT|COSTS||||||||
|||||||Certification|Governance||
||||||Management|Activity|costs|Totals|
|||||||F|||
|Charitable|activities||||93,626|267,039|12,831|373,496|
##
##
##
##
##
|||||31.3.21|31.3.207|
|---|---|---|---|---|---|
|Certification
Office||||4|3|
|Administration||||3|2|
|No employees
received emoluments||in excess of P60,000.||||
|COMPARATIVES FOR THE STATEMENT OF FINANCIAL|||ACTIVITIES|||
||||Unrestricted|Restricted|Total|
||||funds|funds|funds|
||||F|E||
|INCOME AND ENDOWMENTS|FROM|||||
|Donations
and legacies|||105,317|60|105,377|
|Charitable
activities||||||
|Charitable
activities|||325,735||325,735|
|Investment
income|||8,493||8,493|
|Total|||439,545|60|439,605|
|EXPENDITURE ON||||||
|Charitable
activities||||||
|Charitable
activities|||428,779|13,000|441,779|
|Net gains on investments|||25,362|8,964|34,326|
|NET INCOME/(EXPENDITURE)|||36,128|(3,976)|32,152|
|Transfers
between funds|||(9,613)|9,613||
|Net movement
in funds|||26,515|5,637|32,152|
|RECONCILIATION
OF FUNDS||||||
|Total funds brought
forward|||238,503|210,822|449,325|
|TOTAL FUNDS CARRIED FORWARD|||265,018|216,459|481,477|
##
##
##
|FIXEDASSET INVESTMENTS||
|---|---|
||Listed|
||investments|
||E|
|MARKET VALUE||
|At 1 April 2021|182,497|
|Revaluations|13,299|
|At 31 March 2022|195,796|
|NET BOOK VALUE||
|At 31 March 2022|195,796|
|At 31 March 2021|182,497|
##
||||Listed|
|---|---|---|---|
||||investments|
|Valuation|in|2019|2,329|
|Valuation|in|2020|(42,579)|
|Valuation|in|2021|34,326|
|Valuation|in|2022|13,299|
|Cost|||188,421|
||||195,796|
##
|SOCIAL INVESTIIENTS||
|---|---|
||Programme|
||related|
||investments|
||equity|
|MARKET VALUE||
|At 1 April 2021 and 31 March 2022|75,000|
|NET BOOK VALUE||
|At 31 March 2022|75,000|
|At 31 March 2021|75,000|
##
##
##
##
##
|STOCKS||||||||
|---|---|---|---|---|---|---|---|
|||||||31.3.22|31.3.21|
|||||||E|F|
|Books & preparations||||||14,569|10,516|
|DEBTORS:AMOUNTS||||FALLING DUE WITHIN ONE YEAR||||
|||||||31.3.22|31.3.21|
|||||||E||
|Trade debtors||||||35,475|28,606|
|Other debtors||||||648|1,201|
|Prepayments
and||accrued income||||493|527|
|||||||36,616|30,334|
|CREDITORS: AMOUNTS
FALLING DUE WITHIN ONE YEAR||||||||
|||||||31.3.22|31.3.21|
|||||||E|F|
|Trade creditors||||||7,561|12,933|
|Social security and
VAT||other||taxes||4,730
9,877|4,482
6,087|
|Other creditors||||||1,500||
|Accruals and deferred|||income|||8,484|1,025|
|||||||32,152|24,527|
|MOVEMENT
IN|FUNDS|||||||
|||||||Net||
|||||||movement|At|
||||||At 1.4.21|in funds|31.3.22|
||||||E|P|F|
|Unrestricted
funds||||||||
|General
fund|||||264,410|(57,351)|207,059|
|Seed 8 Plant Breeding
Gardening
Club|||Fund||608|3,270|608
3,270|
||||||265,018|(54,081)|210,937|
|Restricted funds||||||||
|Grange
Kirkcaldy
Seed Cooperative
Anthroposophical
Genius Loci||Fund
Society GB|||136,574
75,000
2,885|9,952
380
(600)
4,479|146,526
75,380
2,285
4,479|
|Communication
RMET|of Biodynamics-||||2,000||2,000|
||||||216,459|14,211|230,670|
|TOTAL FUNDS|||||481,477|(39,870)|441,607|
##
##
##
||||||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|---|---|---|---|
||||||resources|expended|losses|in funds|
||||||E|E|E||
|Unrestricted|funds||||||||
|General
fund|||||423,361|(484,059)|3,347|(57,351)|
|Gardening
Club|||||3,270|||3,270|
||||||426,631|(484,059)|3,347|(54,081)|
|Restricted funds|||||||||
|Grange
Kirkcaldy||Fund|||||9,952|9,952|
|Seed Cooperative|||||380|||380|
|Anthroposophical||Society GB||||(600)||(600)|
|Genius Loci|||||14,000|(9,521)||4,479|
||||||14,380|(10,121)|9,952|14,211|
|TOTAL FUNDS|||||441,011|(494,180)|13,299|(39,870)|
|Comparatives|for movement|||in funds|||||
|||||||Net|Transfers||
|||||||movement|between|At|
||||||At 1.4.20|in funds|funds|31.3.21|
|||||||E|F|F|
|Unrestricted|funds||||||||
|General
fund|||||236,253|35,770|(7,613)|264,410|
|Seed 8 Plant|Breeding||Fund||250|358||608|
|Communication||of Biodynamics|||2,000||(2,000)||
||||||238,503|36,128|(9,613)|265,018|
|Restricted funds|||||||||
|Grange
Kirkcaldy||Fund|||127,610|8,964||136,574|
|Seed Cooperative|||||75,000|||75,000|
|Generation
Income Foundation|||||4,627|(12,940)|8,313||
|Hermes Trust|||||700||(700)||
|Anthroposophical||Society GB|||2,885|||2,885|
|Communication||of Biodynamics-|||||||
|RMET|||||||2,000|2,000|
||||||210,822|(3,976)|9,613|216,459|
|TOTAL FUNDS|||||449,325|32,152||481,477|
##
##
##
##
##
##
##
##
##
##
##
|||FOR THE YEAR ENDED|31 MARCH 2022||
|---|---|---|---|---|
||||31.3.22|31.3.21|
|||||F|
|INCOME AND ENDOWMENTS|||||
|Donations
and legacies|||||
|Donations
and legacies|||7,247|40,150|
|Grants - Defra|||24,923|24,906|
|Subscriptions
8 membership|||24,721|27,321|
|Fundraising
income|||5,453|13,000|
||||62,344|105,377|
|Investment
income|||||
|Income from listed investments|||9,676|7,994|
|Deposit account interest|||93|499|
||||9,769|8,493|
|Charitable
activities|||||
|Educational
income|—Training||7,408|45|
|Books & Preparations|||34,972|41,277|
|Certification
activities|||245,493|239,551|
|Advertising
income|||3,124|3,135|
|Gardening
Club|||3,270|4,140|
|Farm Services|||2,610||
|Genius Loci|||14,000||
|BFDI Recharge|||58,021|37,587|
||||368,898|325,735|
|Total incoming
resources|||441,011|439,605|
|EXPENDITURE|||||
|Other trading
activities|||||
|Bad debts|||2,572||
|Charitable
activities|||||
|Education,
training
&Bursaries|||13,923|7,100|
|Project costs
Participation
8 subscriptions|||26,639
468|13,326
1,226|
|Books &Preparations|||22,550|28,338|
|Star 8 Furrow,
newsletter||8 leaflets|10,916|9,564|
|Gardening
Club (incl|salaries)||21,006|18,397|
|Farm Services (incl salaries)|||13,089|4,902|
|Genius Loci|||9,521|3,607|
||||118,112|86,460|
|Support costs|||||
|Management|||||
|Staff costs|||81,314|85,942|
|Carried forward|||81,314|85,942|
##
##
||||||31.3.22|31.3.21|
|---|---|---|---|---|---|---|
||||||F||
|Management|||||||
|Brought forward|||||81,314|85,942|
|Office costs|||||12,312|9,914|
||||||93,626|95,856|
|Certification|Activity||||||
|Staff costs|||||93,488|113,318|
|Accreditation|||||10,640|12,961|
|Office costs|||||8,676|7,624|
|Promotion|||||4,420|5,695|
|Management|and certification|||workshops|7,606|2,159|
|International|representation||||5,198|3,971|
|Inspectors' fees|||||53,504|52,345|
|Inspectors'
expenses|||||20,981|12,861|
|Other costs|||||62,526|41,654|
||||||267,039|252,588|
|Governance|costs||||||
|Accountancy|and bookkeeping||||5,939|5,802|
|Costs oftrustees'||meetings|||1,129|108|
|Bank charges|||||399|467|
|Other costs|||||5,364|498|
||||||12,831|6,875|
|Total resources expended|||||494,180|441,779|
|Net expenditure||before gains||and losses|(53,169)|(2,174)|
|Realised recognised|||gains and losses||||
|Realised gains/(losses)|||on fixed|asset|||
|investments|||||13,299|34,326|
|Net (expenditure)/income|||||(39,870)|32,152|