growing 11 works Growingworks (A comp8ny limited by guarantee) Trustees Annual Report and Flnancial Statements From 1 It April 2024 to 31st March 2025 Charity number: 1160003 Company number: 07832832 growing works
Contents Page Leg818nd Administrative Information Trustees Report Independent Examiners, Report 10 St8tement of Financial Activities Balance Sheet 12 Notes forming part of the financial statements
Legal and Admlnlstratlve Informatlon Charity name: Growing Works Charity Registration Number: 1160003 Company Registration Number: 07832832 Registered Off ice: clo The Mistel Northgate Honley HoLmfirth HD9 6QL TruBtee8 Richard Blackburn (Chair) Kevin Evans (frustee) Gemma Fowler (Trustee) Sarah Shaw (Trustee) (appointed 21 st October 2021) (appointed 12th May 2022) (appointed 12th May 2022) (Resgined) Prlnclpal staff K8t Woolley (CEO) Indep•nd•nt Examln•r Paul Cowham FCA Wlthlngton Works Withlngton Baths 30 Burton Road Manchester, M20 3EB Bankérs Co-operative Bank 39 Market Street Huddersfleld HD12HL
Trustee< Annual Report The trustees, who are also dlrectors for the purposes of company law, present their annual report together with the unaudited finanaal ststements of the charity for the year ended 31S1 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Ststement of Recommended PralCe to charities preparing their accounts in accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effettive l January 2019). Purpose and Alms Our charity's purposes as set out in the Charitable Objertlves contained in the Articles of Association are: to preserve, protect and promote good health amon8St the community by promoting and encouraging public participation in healthy exercise and creative physical activlty. the relief of those in need because of youth, age, ill-health, disability, financial hardshlp or other disadvantsge, especlally though the provision of outdoor therapeutic activity for families with complex needs, people In Isolated and vulnerable circumstances, and people with poor mental health. to advance the education of the public with regards to the natural environment and the seasons through gardening and utilisation of the outdoor environment; and in particular to advance the educatlon of youn8 people and chlldren, In order to develop their Skills, capacities and capabilities so they may be enabled to better partlcipate in society. The aims of our charity are to nurture healthy lives outdoors usin8 the values of empowering people by connetting to the natural world, creatin8 inclusive and supportlve communities and improving health and happiness. We enable families and vulnerable adults who face challenges to be part of a supportive community of peers who help each other to overcome their barriers. We use the 'power of doing, in the outdoor environment and connection to nature to make social networks accessible to all. Ensurin8 our work delivers our aims We review our aims and objectives, looking at what has been achieved and the outcomes of our work in the previous 12 months. We look at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aim, objectives and art7vities remained focused on our stated
purposes. We have referred to the guidance cont8ined in the Charity Commission's generaL guidance on pubLic benefit when reviewing our aim and objectives and in planning future activities. The focus of our work Our main objectives for the year continued to be nurturing healthy lives outdoors and empowering vulnerable people to build resilience by establishing supportive communities and using the natural environment. The strategies we used to m8et these objectives included the continuation of our long-term projects; Contlnuing to provide a range of services which are relevant to our participants needs and in keeping with our Charitable Objective8. Focusing on providing a person-centred approach in our delivery of the projects forthe benefit of participants. Working in partnership with other organisations to ensure participants n8eds 8re met and that best practice is shared. How our actlvltlo8 d8llv8r publlc banèflt Our m8in activities and who we try to help are described below. All our charitable activities focus on nurturing healthy lives outdoors to improve health and wellbelng. All our charitable activities are undertaken to further our ch8rit8ble purposes for the public benefit. Achlevement and perlormance Growing Works provided a range of services for people experiencing poor mental health, wellbeing and associated problems through the projects listed below. Bud - Therapeutic horticulture and outdoor therapy open to all and supporting people with long term physical and mental health conditions in the community giving opportunity to access, enjoy and benefit from gardenlng and socialising in the outdoor environment. Bud also included opportunities for training and supported volunteering. prout (Strong Parents Reaching out)." An holistic project working with whole family approach with families who have children with additional needs and disabilities. Offering safe space to enjoy social interaction, peer support and to gain life skills. Young Shoots: Building skills. independence, Gonfidence and resilience this project is
for young people with additional needs and disabilities aged 13 plus. This year Growing Works has continued to deliver the Bud, Sprout and Young Shoots projects. Regular sessions have provided support, skills development, and social contact to vulnerable and often isolated adults, fami118s and the wider community. Bud at Wakefleld Road Allotments was funded by multiple funders across the 12- month period with 8 focus on outdoor therapy as a me8ns to supporting ment8l health and wellbeing. The cost-of-living crisis continued to impact negatively on a high proportion of our participants and the work of the Bud project supported participants though building resilience, teaching life skills and helping participants to make healthy Ilfe cholces. We delivered 100 sessions and have had 226 unique attendances (988 totaL attendance) with an average of 9.8 per session. Bud Outreach - We have continued our Bud Outreach through the Dalton Community Garden and other sites hope to continu8 this for the next year. We deliver8d 46 Sessions with 72 attendances in total. Sprout - We continued to run out of Crow Nest Park in Dewsbury (North Kirkl8es). Although at the time of reporting we have new challenges for 2025-2026 in the temporary loss of Crow Nest Park but have plans in place to meet this challenge. We provided 50 sessions at this slte. We have had 112 unique attendances to Sprout at Crow Nest Park and a total of 916 attendance8 in total with an average of 18 people per 88ssion (children and adults) Sprout - Oakwell Hall - We have continued our partnership with Oakwell Hall and provided 12 sessions for them over this period 74 unique 206 total Young Shoot8-We continue to run our Young Shoots program and recelved fundingfrom BBC children in need late 2024. Acr058 the year we provided 32 sessions. Chall8ng88 for the past year Due to the departure of our former CEO the board took on an extensive process to find a newCEO. As a board we are confident with our selection and lookforward to workingwlth this person to forthfill the potent18l of the charity. We would also like to acknowledge that hard work of our staff and volunteers who have all stepped up to ensure that as a charity we meet our commitments.
Challenges ahead As 8verth8re are chall8nges ahead for Growingworks, this year has again demonstratad to usthe high level of need within the communities we support. The increases in the Gost of living have meant mental health and wellbeing has suffered as individuals struggLe with the stress and anxiety of dayto day living. Growingworks will continue to strive to support the individuals. families and communities we workwithin, wherever possible. Funding is always a priority for us same as any charity but as a board we are confident in our staff who will do their be8t to ensure that the charity is adequately funded. Flnanclal Revlew The charity's income during the year was m8inly gr8nt funding from 8 variety of funders. From 2024 we have had drop of income mainly from grants but also a drop in in our expenditure as well how8V8r as a board we are aw8r8 that out costs will increa88 but also confident that we can our finances are in good order and will meet our funding requirements for the next year. There are also opportunities for established charitie8 in difficult times and Growing Works aim to make fuLI use of our contacts and reputation to continue to achieve our 8ims. Re8erve8 Pollcy Deflnltlon of Reserve• "Reserves" are used to d escribe that part of 8 charity's funds that are freely available to fund its general operations and so is not subject to commitments, planned expenditure or other re8triction8. Consequently. Re8erve8 do not include endowment funds, restricted funds 8nd designated funds, or fund8 represented by fixed assets. GYowlnqWork8 reg18t8r8d charlty r8qulrament8 of r•8orv•s pollcy: to ensure management of its resources. to plan 8nd formally report its approach to stakeholders. to match Growing Works reserves to the necessary requirements and no more. to state the amount of reserves on an annual basis. How and why r888rv8s ara managad Growing Works aims to secure reserves of 4 months operating costs in order to provide continuation of services relating to the charitable objectives. This al80 allows adequate notice of termination of employment if necessary and as a buffer against fluctuating grant funding. Growing Works intends to establish and maintain reserves at this level by fundraising, sponsorship, income generation and applying for unrestricted funding.
The trustees will review the reserves policy on an annual basis when the annual accounts ar8 published and reviewed. Growingworks requires reserves to cover: unexpected large c8Pital items e.g. van costs core costs forwhich we don't have funding e.g. management and admin salaries key projects such as Sprout if there is a gap in the funding stream growth and development of a base as in our business plan. The Trustees have determined that th8 turnover required to deliver our objectives is equivalent to 4 FfE staff and associated Gore costs ie £120,000. Where turnover is Less than this it is more diff icult to fulfil our objectives 8fficiently. To ensure stability, 4 months operating costs are requlred as reserves or a minimum of £40,000 as we aim to have a turnover greater than £120,000. At March 2025 the free reserves Stood at £48,334. This level of r8serves 18 deemed acceptable by the trustee8. Governance and structure Gov8rnanc• Growing Works is a charitable company limited by guarantee and registered as 8 charity with the Charity Commission. The governing document is the Article8 of Association adopted in 2013 and amended 22nd August 2014. Board of Tru8ta88 Th8 charity is governed bythe Board of Directors (referred to in this report as the Trust88s) currently comprising three member8 wlth a range of skills and experience. All Trustees are members of the organisation. We recognise the responsibilities placed by Law on a Trustee and an induction programme ensures that trustees are aware of their responsibilities and the requirem8nts of the role. The trustees currently meet everyother month and aLso communicate regularlyvia email and whatsapp. Management The Trustees delegate d8y-to-day op8rationaL management of the charity to the Chi8f Executive. Rlsk management The Trustees have reviewed the major risks to which the charity is exposed and put in place procedures to manage those risks.
Statement of Board of Dlrectors responslbllltles The Board of Directors is responsible for preparing the Report of the Board of Directors and the financial statements in accordance with applicable law and regulations. Company law requires the Board of Directors to prepare financial statements for each financial year. Under that law the Board of Directors has elected to prepare the financial statements in accordance with the Financial Reporting Standard for SmalLer Entities (effective April 2008) (United Kingdom GeneralLy Accepted Accounting Practice applicabLe to Smaller Entities). Under company law the Board of Directors must not approve the financial statements unless they are satisfied th8t they give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for th8t period. In preparing these financial statements the Board of Directors is required to: select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP. makejudgements and accounting estimates that are re8son8ble and prudent. state wheth8r 8ppIic8ble UK Accounting Standards have been followed, subject to any materiaL departures disclosed and expLained in the financial statements. prep8r8 the financial statements on the going concern b8sls unless it is inappropriate to presume th8tthe charitable companywitl continue in business. The Board of Directors is responsible for keeping adequate accounting records that are sufficientto show and explain the charitable company's transactions and disclose at any time the financial position of the charitable company and to enable it to ensure that the financial statements complywith the Companies Act 2006. They are also responsibLe for safeguarding the a8sets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregu18ritles. Members of the Board of Directors, who are directors for the purposes of company law, and trustees forthe purposes of charity law, who served duringthe ye8r and upto the date of thi8 report are set out on page 3 This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) and in accordance with the provisions applicable to companies subject to the small companies, regime of the Companies Act 2006. Approved bythe Board of Directors on ... and signed on its behalf by.. Richard Blackburn (frustee)
Independent Examiner's Report to the Trustees of Growing Works I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responslbllltles and basls of report As the charlty's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requlrements of the Companles Act 2006 ('the 2006 Act,). Havlng satlsfled myself that the accounts of the Company are not requlred to be audlted under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examlnatlon of your charlty's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Art,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. Independent examln¢r's Jtatement I have completed my examlnatlon. I confirm that no matters have come to my attentlon in connection with the examlnation glvlng me cause to believe: l. accountlng records were not kept In respect of the Company as requlred by section 386 of the 2006 Act. or 2. the accounts do not accord wlth those records. or 3. the accounts do not comply wlth the accounting requirements of sectlon 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair vlew whlch Is not a matter consldered as part of an Independent examlnatlon; or 4. the accounts have not been prepared in accordance wlth the methods and principles of the Statement of Recommended Practice for accounting and reporting by charltles [appllcable to charltles preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection wlth the examination to which attention should be drawn in this report in order to enable a proper understandlng of the accounts to be reached. Paul Cowham FCA DChA Withington Works Withington Baths 30 Burton Road Manchester, M20 3EB 10
Growing Works statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2025 Unrestricted funds Restricted funds Total funds 2025 Total funds 2024 Note Income Donatlons and legacles 7,703 7,703 1,872 Grants 112,377 112,377 134,634 Fees and other income 3,648 3,648 7,157 Total Income 11,351 112,377 123,728 143,663 Expendlture Charltable activities 9,212 117,607 126,819 150,951 Total expendlture 9,212 117,607 126,819 150,951 Net Income/(expendlture) for the year 2,139 (5,230) (3,091) (7,288) Transfer between funds Net movement In funds for the year 2,139 (5,230) (3,091) (7,288) Re¢onclllJtlon of funds Total funds brought fonvard 57,426 76,015 133,441 140, 729 Total funds carrled forward 59,565 70,785 130,350 133,441 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 11
Growing Works Company number 7832832 Balance sheet as at 31 March 2025 Note 2025 2024 Flxed assets Tanglble assets 12 11,231 13,289 Total flxed amets 11,231 Current assets Debtors Cash at bank and In hand 13 1,104 119,644 1,272 120,685 Total current assets 120,748 121,957 Llabllltle Credltors: amounts falllng due In less than one year 14 (1,629) (1,805) Net currnnt as•et• 119,119 120,152 Total amet• leos current Ilabllltles 130,350 133,441 Nat assets 130,350 133,441 Funds of th• charlty Restrlrted Income funds Unrestrlcted Income funds 15 70,785 59,565 76,015 57,426 16 Total charlty fund• 130,350 133,441 For the year In questlon, the company was entitled to exemptlon from an audlt under sectlon 477 of the Companies Act 2006 relatlng to small companles. Dlrectors, responslbllltles: The member5 have not requlred the company to obtaln an audlt of its accounts for the year In questlon In accordance wlth sectlon 476, The dlrectors acknowledge theSr responslbllltles for complylng wlth the requlrements of the Act with resnqthct to accounting records and the preparatlon of accounts These accounts are prepared In accordance wlth the speclal provlslons of part 15 of the Companles Act 2006 relatlng to small companles and constitute the annual accounts requlred by the Companles Act 2006 and are for circulation to members of the company. The notes on pages 13 to 26 fonn part of these accounts. Approved by the trustees on .. Rlchard Blackburn 12
Growing Works Notes to the accounts for the year ended 31 March 2025 Accountlng pollcles The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows: 6a>i& vf prep*iralioTk The financial statements have been prepared in accordance viith Accounting and Reporting by Charities". Statement of Recommended Practice applicable to charities preparlng thelr accounts In accordance wlth the Flnanclal Reportlng Standard appllcable In the UK and Republic of Ireland (FRS 102). second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice. The charity has applied the exemption available to small charities in the Charities SORP (FRS 102) and does not Include a Statement of Cash Flows In these Flnanclal Statements. Growlng Works meets the deflnltlon of a publlc benefit entlty under FRS 102. Assets and Ilabllltles are Inltlally recognlsed at hlstorlcal cost or transactlon value unless otherwise ststed in the relevant accounting policy note. PrepJratlon of the Jccounts on a golng concern bas1$ The trustees conslder that there are no materlal uncertalntles about the charitable company's ablllty to contlnue as a golng concern. There are no key judgments which the trustees have made which have a significant effect on the accounts. The trustees do not consider that there are any sources of estimation uncertainty at the ieyuiiiiiy UdLe iiiaL ildV¢ 4 >Iyllljlidllj 11Si( Vl LdU>iIIy d IlldLeiidi dUjU>LIII¢IIL LU Liie carrying amount of assets and liabilitie5 Within the next reportlng perlod. 13
Growing Works Notes to the accounts for the year ended 31 March 2025 (continued) income Income Is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it 15 probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognlsed when the charlty has entitlement to the funds, any performance conditlons attached to the grants have been met, It is probable that the Income will be recelved and the amount can be measured reliably and is not deferred. rvi i¥yaLI¥> ¥llLiLitiiieiiL 1> Ldi4eii iiie edi iivi Ul Liie vii lIlLi.¢ èitiièi LI1¥ LII¢II ILY 1> aware that probate has been granted, the estate has been flnallsed and notlflcatlon has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only consldered probable when the amount can be measured rellably and the charity has been notlfled of the executor's intentlon to make a distributlon. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for Income recognltlon have not been met, then the legacy Is a treated as a contlngent asset and dlsclosed If materlal. Income received in advance of a provision of a specified service is deferred untll the crlterla for Inrome r•cognltlon are met. Donated •ervlce• and facllltle• Donated professlonal servlces and donated facllltles are recognlsed as Income when the harity has control over the item, any conditions associated with the donated item have been met, the recelpt of economic benefit from the use by the charity of the item Is IiUU¢aUié dllu Llldl éiuiiuiiiii b¢iièfit idll ts¢ iiièdSLlt-èu iéliduly". Iii dLLUI"d¢aiiL¢ Willi iiiè Charities SORP (FRS 102)I general volunteer time is not recognised, refer to the trustees, annual reDOrt for more information about their contribution. On receipt, donated professional services and donated facilities are recognised on the basls of the value of the glft to the charlty whlch Is the amount the charlty would have been willing to pay to obtain services or facllitles of equivalent economic benefit on the open market. a corresponding amount is then recognised in expenditure in the period of recelDt. Interest recelvable Interest on funds held on deposlt Is Included when recelvable and the amount can be measured reliably by the charityi this is normally upon notification of the interest paid or payable by the Bank. 14
Growing Works Notes to the accounts for the year ended 31 March 2025 (continued) Fund accountlng Unrestricted funds are available to spend on activlties that further any of the purposes of charity. Deslgnated funds are unrestrScted funds of the charlty whlch the trustees have declded at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. Expendlturn and Irrecoverable VAT Expendlture Is recognlsed once there Is a legal or constructive obligatlon to make a payment to a third partyi It is probable that settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Operatlng leases Operating lease5 are leases in which the title to the assets, and the risks and rewards of ownershlp, remaln wlth the lessor. Rental charges are charged on a stralght Ilne basls over the term of the lease. Tanglble flxed assets Indlvldual flxed assets costlng £1,000 or more are capltallsed at cost and are depreclated over thelr estlmated useful economlc Ilves on a stralght Ilne basls as follows; Motor vehlcles Portable building5 and fixtures 4 years 10 years Debtors Trade and other debtors are recognlsed at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepald net of any trade discounts due. Cash at bank and In hand Cash at bank and cash In hand Includes cash and short term hlghly Ilquld Investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 15
Growing Works Notes to the accounts for the year ended 31 March 2025 (continued) Credltors and provlsions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result In the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are nomially recognised at their settlement amount after allowinq for any trade dlscounts due. Flnanclal Instruments The charlty only has flnancial assets and flnanclal Ilabllltles of a kind that quallfy as baslc flnancial Instruments. Basic financial instruments are inltially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans whlch are subsequently measured at amortlsed cost uslng the effectlve Interest method. Penslons Employees of the char5ty are entltled to Joln the charlty's deflned contrlbutlon workplace penslon scheme. The charlty's Ilablllty to the scheme Is restrlcted to the contrlbutlons disclosed in note 8, subject to the minimum legal requirement. Legal status of the charlty The charity is a company limited by guarantee registered In England and Wales and has no share capltal. In the event of the charlty being wound up, the IlabS1ity In respect of the guarantee Is Ilmlted to £1 per member of the charlty. The reglstered offlce address Ss dlsclosed on page l. Incomo from donatlons and legacles Current reportlng perlod Unrestricted Restrirted Total 2025 Total 2024 Donation5 7,703 7,703 1,872 Total 7,703 7,703 1,872 Prevlous reporting perlod Unrestricted Restricted Total 2024 Donations 1,872 1,872 Total 1,872 1,872 16
Growing Works Notes to the accounts for the year ended 31 March 2025 (continued) Income from charitable artlvltles Current reportlng perlod Unrestricted Restricted Total 2025 Total 2024 Awards for All Charles & Elsie Sykes Trust 20,000 2,000 2,000 Children in Need Co-operatlve Central Co-operative Communlty Charitable Giving Garfield Weston Kirklees Council Kirklees Council Community Plus Cummins SD (Globalglving L005e Change Carity One Communlty Postcode Nelghbourhood Kirklees Council Oakwell Slr George Martln Trust Reaching Communities Natural Klrklees Sklpton Bulldlng Soclety SW York Partnershlp NHS (Creative Minds) The Swlre Trust The Austin & Hope Palkington Thornton Famlly Fund The D'oyly Carte West Yorkshlre Comblned Authority 18,956 18,956 10,000 1,040 1,220 10,000 10,000 15,000 2,500 2,500 12,500 13,472 200 200 1,600 16,658 8,468 200 1,600 16,658 8,468 12,002 2,500 25,500 26,000 750 4,245 26,000 750 4,245 200 4,000 10,000 10,000 10,000 1,000 1,000 2,000 4,000 10,000 10,000 Thlrd Sector Leaders 1,000 Total 112,377 112,377 134,634 17
Growing Works Notes to the accounts for the year ended 31 March 2025 (continued) Prevlous reportlng perlod Unrestricted Restricted Total 2024 Awards for All Children in Need Co-operative Central Co-operatlve Communlty Garfield Weston Kirklees Council Cummlns SD Loose Change Carity Kirklees Councll Oakwell Sir George Martin Trust Reaching Communitles Skipton Building Society SW York Partnershlp NHS The Swlre Trust Thornton Family Fund The D'oyly Carte Thlrd Sector Leaders 20,000 10,000 1,040 1,220 15,000 12,500 13,472 200 12,002 2,500 25,500 200 4,000 10,000 2,000 4,000 1,000 20,000 10,000 1,040 1,220 15,000 12,500 13,472 200 12,002 2,500 25,500 200 4,000 10,000 2,000 4,000 1,000 Total 134, 634 134,634 18
Growing Works Notes to the accounts for the year ended 31 March 2025 (continued) Fees and other Income 2025 2024 Serrfices Workshop fees Profit on disposal of Van HMRC furlough payments Refund purcheses 3,445 2,107 3,050 2,000 203 3,648 7,157 All Income from fees, tradlng and other sources is unrestrlcted. Analysls of expendlture on charltable actlvltles Total 2025 Total 2024 Staff cost5 Premises Adm5nlstratlon Project costs Depreciation Governance costs - Book-keeping and accountancy Independent examination 105,358 963 3,067 14,763 2,058 129,384 241 424 18,393 2,059 160 450 450 126,819 150, 951 2025 2024 Restricted expenditure Unrestricted expenditure 117,607 9,212 135,255 15,696 126,819 150, 951 19
Growing Works Notes to the accounts for the year ended 31 March 2025 (continued) Net Income/(expendlture) for the year This is stated after charglng/(credltlng): 2025 2024 Depreclatlon Operating lease rentals: Property Independent examlner's remuneratlon Independent examlnation accountancy tax 2,058 1,519 450 25 300 475 75 staff costs Staff costs durlng the year were as follows: 2025 2024 Wages and salarles Social security costs Penslon costs 101,836 1,748 1,774 122,482 4,769 2,133 105,358 129,384 No employee has employee beneflts sn excess of £60,000 (2024: NII). The average number of staff employed during the period was 13 (2024: 11). The average full time equivalent number of staff employed during the period was 3.5 (2024: 3). The key management personnel of the charlty comprlse the trustees and the Chlef Executlve. The total employee benefits of the key management personnel of the charity were £27,314 (2024; £13,961). Trustee remuneratlon and expenses, and related party trJnsactlons Neither the trustees nor any persons connected with them recelved any remuneration or relmbursed expenses durlng the year (2024: NII). Aggregate donation5 from related parties were £nil (2024: £nll). There are no donatlons from related partles whlch are outside the normal course of business and no restricted donations from related parties. Apart from the above, no trustee or other person related to the charity had any personal interest In any contract or transactlon entered Into by the charlty, includlng guarantees, during the year (2024: nll). 20
Growing Works Notes to the accounts for the year ended 31 March 2025 (continued) 10 Government grants The government grants recognised in the accounts were as follows: 2025 2024 Kirklees Council Other 36,968 31,325 36,968 31,325 There were no unfulfllled condltlons and contlngencles attschlng to the grants. 11 Corporatlon tax The charlty Is exempt from tax on Income and galns falllng wlthin Chapter 3 of Part 11 of the Corporatlon Tax Att 2010 or Sectlon 256 of the Taxatlon of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. 12 Flxed assets: tanglble assets Motor vehlcles Equlpment Total Cost At l Aprll 2024 Additions 20,591 20,591 At 31 March 2025 20,591 20,591 Depreclatlon At l Aprll 2024 Charge for the year 7,302 2,058 7,302 2,058 At 31 March 2025 9,360 9,360 Net book value At 31 March 2025 11,231 11,231 At 31 March 2024 13,289 13,289 21
Growing Works Notes to the accounts for the year ended 31 March 2025 (continued) 13 Debtors 2025 2024 Prepayments and accrued income 1,104 1,272 1,104 1,272 14 Credltors: amounts falllng due wlthln one year 2025 2024 Short term compensated absences (hollday pay) Other creditors and accruals Taxatlon and soclal security COSts 1,179 450 951 854 1,629 1,805 22
Growing Works Notes to the accounts for the year ended 31 March 2025 (continued) 15 Analysls of movements In restrlcted funds Dal*Jl at I April 2024 Balance at 31 March 2025 Current period Income Expenditure Transfers Awards for All Charles & Elsie Sykes Trust Children in Need Co-operative Central Fund Co-operative Community Fund Charltable Glving Garfield Weston Foundation Klrklees Councll Kirklees Council Community Plus Cummlns SD Loose Change Carity One Communlty Postcode Nelghbourhood Klrklees Councll Oakwell Sir George Martln Trust Reaching Communltles Natural Klrklees Skipton Building Society 200 SW York Partnership NHS 4,000 The Swlre Trust 7,222 The Austin & Hope Thornton Family Fund The D'oyly Carte West Yorkshlre Comblned 18,010 (10,942) 7,068 2,000 18,956 (2,000) {18,270) 7,719 8,405 324 (324} 1,220 (1,220) 10,000 10,000 10,445 (10,445) (512) 2,500 1,988 10,557 4,538 (10,557) (4,538) (200) (400) (4,125) (8,468) (2,500) (20,981) (750) (4,445) (4,000) (7,222) (708) (2,000) (3,000) 200 1,600 16,658 8,468 1,200 12,533 2,500 4,280 26,000 750 4,245 9,299 10,000 1,000 10,000 292 2,000 3,000 10,000 10,000 76,015 112,377 (117,607) 70,785 23
Growing Works Notes to the accounts for the year ended 31 March 2025 (continued) 15 Analysls of movements In restrlcted funds (contlnued) ati April 2023 Balance at 31 March 2024 Income Expenditure Transfers Prevlous perlod Assura Awards for All Children In Need Co-operatlve Central Co-operative Community Edward Gostllng Foundatlon Garfield Weston KSrklees Councll Kirklees Council Kirklees Council Dalton Cummlns SD Loose Change Carlty Kirklees Council Wevolve Kirklees Councll Youth LS2Y Kirklees Councll Oakwell Sir George Martin Trust Reachlng Commun5tles Skipton Buildlng Soclety St. James's Place s,000 SW York Partnershlp NHS 5,000 The Swlre Trust 8,333 Third Sector Leaders 1,000 Thornton Famlly Fund The D'oyly Carte 1,561 4,073 6,126 (1,561) (6,063) (8,407) (716) 20,000 10,000 1,040 1,220 18,010 7,719 324 1,220 4,128 13,603 2,325 12,500 500 (4,128) (18,158) (2,325) (14,443) (500) (8,934) (200) (9,652) (1,000) (600) (12,002) 15,000 10,445 12,500 10,557 13,472 200 4,538 9,652 1,000 600 12,002 2,500 25,500 200 2,500 4,280 200 3,249 (24,469) (5,000) (5,000) (11,111} (2,000) 4,000 10,000 1,000 2,000 4,000 4,000 7,222 2,000 3,000 (1,000) 78,650 134,634 (137,269) 76,015 24
Growing Works Notes to the accounts for the year ended 31 March 2025 (continued) 15 Analysls of movements In restrlrted funds (contlnued) The balances on restrlcted funds are all unexpended grants for the charlty's projects, including Sprout (creative outdoor activities for families with children with additional needs) and Bud (therapeutic gardening for vulnerable adults). Transfers from restricted funds occur when capital stems are purchased and thls satisfies the restrittion on the fundlng. 16 Analysls of movement In unrestrlcted funds oaiance ati April 2024 Asat31 March 2025 Current perlod Income Expendlture Transfers General fund 57,426 11,351 (9,212) 59,565 57,426 11,351 (9,212) 59,565 Lsaiance atl Aprll 2023 Balance at 31 March 2024 Prevlous perlod Income Expenditure Transfers General fund 62,079 9,029 (13,682) 57,426 62,079 9,029 (13,682) 57,426 Nam¢ of unrestrlcted fund Descrlptlon, nature and purposes of the fund General fund The unrestrlcted reserves of the charity includlng fixed assets. The free reserves exclude the book value of fixed assets. 25
Growing Works Notes to the accounts for the year ended 31 March 2025 (continued) 17 Analys18 of net assets between funds General fund Designated funds Restricted funds Current perlod Total Tangible fixed assets Net current assets/(liabilities) 11,231 48,334 11,231 119,119 70,785 Total 59,565 70,785 130,350 General fvnd Deslgnated funds Restrlcted funds Prevlous perlod Total Tangible fixed assets Net current assets/(liabilities) 13,289 44,137 13,289 120,152 76,015 Total 57,426 76,015 133,441 26