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||Page|Page||
|---|---|---|---|
|Reference and Administrative<br>Details||||
|Report ofthe Trustees|2|to|8|
|Independent<br>Examiner's<br>Report||||
|Statement of Financial Activities||10||
|Statement<br>of Financial Position|11|io|12|
|Notes to the Financial Statements|13|to|22|
|Detailed Statement of Financial Activities|23|to|24|





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|TRUSTEES||lan Stanley Bailey|||||
|---|---|---|---|---|---|---|
|||Spencer Christy (resigned|||31.8.22)||
|||Judy Foster (resigned||14.1.23)|||
|||Odilia Kirst (resigned||14.1.23)|||
|||Hannah<br>Robson (resigned|||30.6.22)||
|||Jennifer Rosenbrock||Chair|||
|||Andre<br>Tranquilini|(resigned||30.1.23)||
|||Julia Wright (resigned||14.1.23)|||
|||Liz Findlay<br>(resigned||1.12.22)|||
|||Andrew Scott (resigned 1.12.22)|||||
|||lan Thomas (resigned||1.12.22)|||
|||Jeremy Stephens|(appointed<br>1.3.23)||||
|||Tom Petherick<br>(appointed|||14.1.23)||
|||Richard Thornton|Smith (appointed|||14.1.23)|
|REGISTERED OFFICE||Open House|||||
|||Painswick<br>Inn|||||
|||Gloucester Street|||||
|||Stroud|||||
|||Gloucestershire|||||
|||GL5 1QG|||||
|REGISTERED|COMPANY|CE001656(England||and Wales)|||
|NUMBER|||||||
|REGISTERED|CHARITY|1158301|||||
|NUMBER|||||||
|INDEPENDENT|EXAMINER|Andorran<br>Limited|||||
|||6 Manor Park Business Centre|||||
|||Mackenzie<br>Way|||||
|||Cheltenham|||||
|||Gloucestershire|||||
|||GL51 9TX|||||
|EXECUTIVE DIRECTOR||Gabriel Kaye|||||
|BANKERS||Triodos, Deanery|Road, Bristol, BS15AS||||
|||Lloyds, 134 High|Street, Stourbridge,||||
|||DY8 1DS|||||





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|||||||31.3.23|31.3.22|
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Restricted|Total|Total|
|||||funds|funds|funds|funds|
||||Notes|6||6|F|
|INCOME AND ENDOWMENTS||FROM||||||
|Donations<br>and legacies|||3|83,766|1,500|85,266|62,344|
|Charitable<br>activities||||||||
|Charitable<br>activities||||335,301||335,301|368,898|
|Investment<br>income|||4|10,808|2,880|13,688|9,769|
|Total||||429,875|4,380|434,255|441,011|
|EXPENDITURE ON||||||||
|Raising funds|||6|(2,572)||(2,572)|2,572|
|Charitable<br>activities||||||||
|Charitable<br>activities||||462,706|5,868|468,574|491,608|
|Total||||460,134|5,868|466,002|494,180|
|Net gains/(losses)<br>on investments||||(11,966)||(11,966)|13,299|
|NET INCOME/(EXPENDITURE)||||(42,225)|(1,488)|(43,713)|(39,870)|
|Transfers<br>between|funds||18|(1,715)|1,715|||
|Net movement<br>in funds||||(43,940)|227|(43,713)|(39,870)|
|RECONCILIATION|OF FUNDS|||||||
|Total funds<br>brought|forward|||210,329|231,278|441,607|481,477|
|TOTAL FUNDS CARRIED FORWARD||||166,389|231,505|397,894|441,607|





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||||||31.3.23|31.3.22|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||funds|funds|funds|funds|
|||Notes|F|8|8|8|
|FIXEDASSETS|||||||
|Investments|||||||
|Investments||13|46,259|137,571|183,830|195,796|
|Social investments||14|76,000||76,000|75,000|
||||122,259|137,571|259,830|270,796|
|CURRENT ASSETS|||||||
|Stocks<br>Debtors||15<br>16|10,530<br>43,850||10,530<br>43,850|14,569<br>36,616|
|Cash at bank and|in hand||24,878|93,934|118,812|151,778|
||||79,258|93,934|173,192|202,963|
|CREDITORS|||||||
|Amounts<br>falling due within one year||17|(35,128)||(35,128)|(32,152)|
|NET CURRENT ASSETS|||44,130|93,934|138,064|170,811|
|TOTAL ASSETS|LESS CURRENT||||||
|LIABILITIES|||166,389|231,505|397,894|441,607|
|NET ASSETS|||166,389|231,505|397,894|441,607|
|FUNDS||18|||||
|Unrestricted<br>funds|||||166,389|210,329|
|Restricted<br>funds|||||231,505|231,278|
|TOTALFUNDS|||||397,894|441,607|



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|DONATIONS<br>ANDLEGA|CIES||||
|---|---|---|---|---|
||||31.3.23|31.3.22|
||||F|F|
|Donations<br>and legacies<br>Grants<br>- Defra<br>Subscriptions<br>& membership<br>Fundraising<br>income|||33,896<br>27,438<br>23,932|7,247<br>24,923<br>24,721<br>5,453|
||||85,266|62,344|
|Grants received,<br>included|in the above,|are as follows:|||
||||31.3.23<br>6|31.3.22<br>f|
|Defra Grant|||27,438|24,923|
|INVESTMENT INCOME|||31.3.23|31.3.22|
||||6||
|Donations<br>for the Seed Coop<br>Income from listed investments<br>Deposit account interest|||2,880<br>10,349<br>459|9,676<br>93|
||||13,688|9,769|
|INCOME FROM CHARITABLE ACTIVITIES|||31.3.23|31.3.22|
||Activity|||E|
|Educational<br>income-<br>Training<br>Books & Preparations<br>Certification<br>activities<br>Advertising<br>income<br>Gardening<br>Club<br>Farm Services<br>Genius<br>Loci<br>BFDI Recharge|Charitable<br>Charitable<br>Charitable<br>Charitable<br>Charitable<br>Charitable<br>Charitable<br>Charitable|activities<br>activities<br>activities<br>activities<br>activities<br>activities<br>activities<br>activities|670<br>35,609<br>230,704<br>3,244<br>1,035<br>1,899<br>62,140|7,408<br>34,972<br>245,493<br>3,124<br>3,270<br>2,610<br>14,000<br>58,021|
||||335,301|368,898|





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|Other trading<br>activities|||||
|---|---|---|---|---|
||||31.3.23|31.3.22<br>f|
|Bad debts|||(2,572)|2,572|
|CHARITABLE ACTIVITIES COSTS|||||
|||Direct|Support||
|||Costs (see|costs (see||
|||note 8)<br>f|note 9)|Totals<br>f|
|Charitable<br>activities||76,070|392,504|468,574|
|DIRECT COSTS OF CHARITABLE|ACTIVITIES||||
||||31.3.23<br>f|31.3.22<br>f|
|Education,<br>training<br>& Bursaries<br>Project costs<br>Participation<br>&subscriptions<br>Books & Preparations<br>Star & Furrow,<br>newsletter<br>Gardening<br>Club (incl salaries)<br>Farm Services (incl salaries)<br>Genius<br>Loci|||310<br>4,000<br>600<br>25,362<br>12,533<br>3,520<br>8,945|13,923<br>592<br>468<br>22,550<br>10,916<br>21,006<br>13,089<br>9,521|
|Seed Coop donations<br>Outreach|||1,868<br>18,932|26,047|
||||76,070|118,112|
|SUPPORT COSTS|||||
|||Certification|Governance||
||Management<br>f|Activity<br>f|costs<br>f|Totals<br>f|
|Charitable<br>activities|75,653|305,090|11,761|392,504|



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|||||31.3.23|31.3.22|
|---|---|---|---|---|---|
|Certification<br>Office<br>Administration||||6<br>3|4<br>3|
|No employees<br>received emoluments||in excess off60,000.||||
|COMPARATIVES FOR THE STATEIIIIENT OF FINANCIAL|||ACTIVITIES<br>Unrestricted|Restricted|Total|
||||funds<br>f|funds<br>f|funds<br>F|
|INCOME AND ENDOWMENTS<br>Donations<br>and legacies|FROM||62,344||62,344|
|Charitable<br>activities<br>Charitable<br>activities|||354,898|14,000|368,898|
|Investment<br>income|||9,389|380|9,769|
|Total|||426,631|14,380|441,011|
|EXPENDITURE ON<br>Raising funds|||2,572||2,572|
|Charitable<br>activities<br>Charitable<br>activities|||481,487|10,121|491,608|
|Total|||484,059|10,121|494,180|
|Net gains on investments|||3,347|9,952|13,299|
|NET INCOME/(EXPENDITURE)|||(54,081)|14,211|(39,870)|
|RECONCILIATION<br>OF FUNDS<br>Total funds brought<br>forward|||264,410|217,067|481,477|
|TOTAL FUNDS CARRIED FORWARD|||210,329|231,278|441,607|





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|FIXED ASSET INVESTMENTS||
|---|---|
||Listed|
||investments|
||f|
|MARKET VALUE<br>At 1 April 2022<br>Revaluations|195,796<br>(11,966)|
|At 31 March 2023|183,830|
|NET BOOK VALUE<br>At 31 March 2023|183,830|
|At 31 March 2022|195,796|



||||Listed|
|---|---|---|---|
||||investments|
||||8|
|Valuation|in|2019|2,329|
|Valuation|in|2020|(42,579)|
|Valuation<br>Valuation<br>Valuation|in <br>in <br>in|2021<br> 2022<br> 2023|34,326<br>13,299<br>(11,966)|
|Cost|||188,421|
||||183,830|



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|SOCIAL INVESTMENTS||
|---|---|
||Programme|
||related|
||investments|
||equity|
||F|
|MARKET VALUE||
|At 1 April 2022<br>Additions|75,000<br>1,000|
|At 31 March 2023|76,000|
|NET BOOK VALUE<br>At 31 March 2023|76,000|
|At 31 March 2022|75,000|





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|15|STOCKS|||||||
|---|---|---|---|---|---|---|---|
|.||||||31.3.23<br>f|31.3.22<br>6|
||Books & preparations|||||10,530|14,569|
|16.|DEBTORS: AMOUNTS||FALLING DUE WITHIN ONE YEAR|||31.3.23|31.3.22|
|||||||6|6|
||Trade debtors<br>Other debtors<br>Prepayments<br>and accrued|||income||42,512<br>795<br>543|35,475<br>648<br>493|
|||||||43,850|36,616|
|17.|CREDITORS: AMOUNTS|||FALLING DUE WITHIN ONE YEAR||31.3.23|31.3.22|
|||||||6||
||Trade creditors<br>Social security and other taxes<br>VAT<br>Other creditors<br>Accruals<br>and deferred<br>income|||||15,197<br>4,075<br>4,690<br>7,920<br>3,246|7,561<br>4,730<br>9,877<br>1,500<br>8,484|
|||||||35,128|32,152|
|18.|IIIIOVEMENT<br>IN FUNDS||||Net|Transfers||
||||||movement|between|At|
|||||At 1.4.22|in funds|funds|31.3.23|
|||||5|6|5|6|
||Unrestricted<br>funds<br>General<br>fund<br>Gardening<br>Club|||207,059<br>3,270|(43,260)<br>1,035|(1,715)|162,084<br>4,305|
|||||210,329|(42,225)|(1,715)|166,389|
||Restricted funds<br>Grange<br>Kirkcaldy<br>Fund<br>Seed Cooperative<br>Anthroposophical<br>Society <br>Genius<br>Loci|||GB<br>146,526<br>75,988<br>2,285<br>4,479|1,012<br>(4,000)|1,715|146,526<br>77,000<br>4,479|
||Communication<br>of Biodynamics-<br>RMET<br>Newsletter<br>Printing<br>2,000||||1,500||2,000<br>1,500|
|||||231,278|(1,488)|1,715|231,505|
||TOTAL FUNDS|||441,607|(43,713)||397,894|



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|Net movement<br>in|funds,<br>include|d<br>in the abo|ve are as follow|s:|||
|---|---|---|---|---|---|---|
||||Incoming|Resources|Gains and|Movement|
||||resources<br>6|expended|losses<br>6|in funds<br>f|
|Unrestricted<br>funds|||||||
|General<br>fund<br>Gardening<br>Club|||428,840<br>1,035|(460,134)|(11,966)|(43,260)<br>1,035|
||||429,875|(460,134)|(11,966)|(42,225)|
|Restricted funds<br>Seed Cooperative<br>Anthroposophical<br>Society GB<br>Newsletter<br>Printing|||2,880<br>1,500|(1,868)<br>(4,000)||1,012<br>(4,000)<br>1,500|
||||4,380|(5,868)||(1,488)|
|TOTAL FUNDS|||434,255|(466,002)|(11,966)|(43,713)|
|Comparatives<br>for movement||in funds|||||
||||||Net||
||||||movement|At|
|||||At 1.4.21<br>8|in funds<br>6|31.3.22<br>f|
|Unrestricted<br>funds|||||||
|General<br>fund<br>Gardening<br>Club||||264,410|(57,351)<br>3,270|207,059<br>3,270|
|||||264,410|(54,081)|210,329|
|Restricted funds<br>Grange<br>Klrkcaldy<br>Fund<br>Seed Cooperative<br>Anthroposophical<br>Society GB<br>Genius<br>Loci||||136,574<br>75,608<br>2,885|9,952<br>380<br>(600)<br>4,479|146,526<br>75,988<br>2,285<br>4,479|
|Communication<br>RMET|of Biodynamics-|||2,000||2,000|
|||||217,067|14,211|231,278|
|TOTAL FUNDS||||481,477|(39,870)|441,607|





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||<br>FORTHEYEAR ENDED 31 MARCH 2023|||
|---|---|---|---|
|||31.3.23|31.3.22|
|||8|8|
|INCOME AND ENDOWMENTS||||
|Donations<br>and legacies<br>Donations<br>and legacies<br>Grants - Defra<br>Subscriptions<br>& membership<br>Fundraising<br>income||33,896<br>27,438<br>23,932|7,247<br>24,923<br>24,721<br>5,453|
|||85,266|62,344|
|Investment<br>income<br>Donations<br>for the Seed Coop<br>Income from listed investments<br>Deposit account interest||2,880<br>10,349<br>459|9,676<br>93|
|||13,688|9,769|
|Charitable<br>activities<br>Educational<br>income - Training<br>Books & Preparations<br>Certification<br>activities<br>Advertising<br>income<br>Gardening<br>Club<br>Farm Services<br>Genius Loci<br>BFDI Recharge||670<br>35,609<br>230,704<br>3,244<br>1,035<br>1,899<br>62,140|7,408<br>34,972<br>245,493<br>3,124<br>3,270<br>2,610<br>14,000<br>58,021|
|||335,301|368,898|
|Total incoming<br>resources||434,255|441,011|
|EXPENDITURE||||
|Other trading<br>activities<br>Bad debts||(2,572)|2,572|
|Charitable<br>activities<br>Education,<br>training<br>& Bursaries<br>Project costs<br>Participation<br>& subscriptions<br>Books & Preparations<br>Star & Furrow,<br>newsletter<br>Gardening<br>Club (incl salaries)<br>Farm Services (incl salaries)<br>Genius Loci<br>Seed Coop donations<br>Outreach||310<br>4,000<br>600<br>25,362<br>12,533<br>3,520<br>8,945<br>1,868<br>18,932|13,923<br>592<br>468<br>22,550<br>10,916<br>21,006<br>13,089<br>9,521<br>26,047|
|||76,070|118,112|





## 

|BIODYNAMIC AGRICULTURAL<br>ASSOCIATION<br>TRADING AS THE BIODYNAMIC ASSOCIATION OR BDA|BIODYNAMIC AGRICULTURAL<br>ASSOCIATION<br>TRADING AS THE BIODYNAMIC ASSOCIATION OR BDA|||
|---|---|---|---|
|DETAILED STATEMENT OF FINANCIAL ACTIVITIES||||
||FOR THE YEAR ENDED 31 MARCH 2023|31.3.23|31.3.22|
|||F|8|
|Supportcosts||||
|Management<br>Staff costs<br>Office costs||62,481<br>13,172|81,314<br>12,312|
|||75,653|93,626|
|Certification<br>Activity<br>Staff costs<br>Accreditation<br>Office costs<br>Promotion<br>Management<br>and certification<br>workshops<br>International<br>representation<br>Inspectors'<br>fees<br>Inspectors'<br>expenses<br>Other costs including<br>BFDI recharge||119,404<br>7,416<br>9,243<br>1,198<br>11,779<br>2,836<br>56,175<br>34,785<br>62,254|93,844<br>10,640<br>8,320<br>4,420<br>7,606<br>5,198<br>53,504<br>20,981<br>62,526|
|||305,090|267,039|
|Governance costs<br>Accountancy<br>and bookkeeping<br>Costs of trustees'<br>meetings<br>Bank charges<br>Legal and finance||6,480<br>1,419<br>263<br>3,599|5,939<br>1,129<br>399<br>5,364|
|||11,761|12,831|
|Total resources expended||466,002|494,180|
|Net expenditure<br>before gains|and losses|(31,747)|(53,169)|
|Realised recognised<br>gains and losses||||
|Realised gains/(losses)<br>on fixed asset<br>investments||(11,966)|13,299|
|Net expenditure||(43,713)|(39,870)|