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 Pra￿lCe 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