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2025-09-30-accounts

Charity number: 1180103

GREEN NETWORK

TRUSTEE'S REPORT AND FINANCIAL STATEMENTS

For the year ended 30 September 2025

GREEN NETWORK

Contents Page For the year ended 30 September 2025

Report of the Trustees 1 to 2
Independent Examiner's Report to the Trustees 3
Statement of Financial Activities 4
Statement of Financial Position 5
Notes to the Financial Statements
…….6 to 9

GREEN NETWORK Report of the Trustees For the year ended 30 September 2025

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 30 September 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims

It aims to develop socio-economically equitable methods of farming practices, especially in pastoral breeding of farm animals and hydroponics in Nigeria. Since its establishment, Green Network has trained Nigeria youths on pig production and cultivation of cassava. In order to further the development of the organization, Green Network has worked closely with agriculture cooperatives and churches.

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GREEN NETWORK Report of the Trustees Continued For the year ended 30 September

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity GREEN NETWORK Charity registration number 1180103 Principal address 4 Saxon Way Haywards Heath RH16 2NT

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Oladapo Ayodeji Lawson Niyi Atunrase Funlola Omoleye Onifade Sunday Adeniran Adigun Oghenevo Esther Adigun Olubunmi Adeniji

Independent AACSL Accountants Limited examiner 1st Floor North Westgate House Harlow Essex CM20 1YS Approved by the Board of Trustees and signed on its behalf by ............................................................................. 5th December 2025 Sunday Adeniran Adigun

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Independent Examiners Report to the Trustees For the year ended 30 September 2025

GREEN NETWORK

I report to the trustees on my examination of the accounts of the charity for the year ended 30 September 2025.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required

for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is needed.

It is our responsibility to:

• to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the 1993 Act); and

Basis of independent examiner’s report

Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination

includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also

includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning

any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we

do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In connection with our examination, no matter has come to our attention:

(1) Which gives us reasonable cause to believe that in any material respect the requirements,

• To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 1993 Act as amended.

Have not been met; or

(2) To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

AACSL Accountants Limited 1st Floor North Westgate House Harlow

Essex CM20 1YS

05[th] December 2025

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GREEN NETWORK

Statement of Financial Activities For

the year ended 30 September 2025

GREEN NETWORK

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) YEAR ENDED 30 SEPTEMBER 2025

Notes
INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Income from charitable activities
2
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Cost of Generating Funds
Governance
5
TOTAL RESOURCES EXPENDED
Net income/(outgoing) resources
Total funds brought forward
Total funds carried forward
Un-restricted
funds
2025
£
-
Restricted
Funds
2025
£
-
-
-
-
-
-
-
-
Total Funds
2025
£
-
-
855
120
975
975
-
21,578
-
22,552
-
Total Funds
2024
£
-
- -
855
120
864
120
975 984
975
-
21,578
-
984
-
20,594
-
22,552
-
21,578
-

All incoming resources are derived from continuing operations. The charity has no other gains or losses other than those recognised in the Statement of Financial Activities.

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GREEN NETWORK Statement of Financial Position As at 30 September 2025

GREEN NETWORK BALANCE SHEET AS AT 30 SEPTEMBER 2025

Notes
FIXED ASSETS
Tangible Assets
6
CURRENT ASSETS
Debtors
Cash at bank and in hand
7
Current Liabilities
Creditors: amounts falling due within one year
8
Total Asset Less Current Liabilities
Long Term Liabilities
Creditors: amounts falling due more one year
9
NET ASSETS
FINANCED BY:
Unrestricted funds
10
Restricted Funds
TOTAL FUNDS
2025
Total
£
1,814
11
1,824
(22,627)
20,802
-
(1,750)
22,552
-
22,552
-
0
22,552
-
2024
Total
£
285
1,814
5
1,819
(20,807)
18,703
-
(2,875)
21,578
-
21,578
-
0
21,578
-

Mr Adeniran Adigun on behalf of the trust Trustee 05 December 2025

The financial statements were approved and authorized for issue by the Board and signed on its behalf by:

Sunday Adeniran Adigun Trustee

05th December 2025

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GREEN NETWORK Notes to the Financial Statements

For the year ended 30 September 2025

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP), “Accounting and Reporting by Charities” (2005), the Charity Act 1993 and applicable UK accounting standards.

GREEN NETWORK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Resources expended

Liabilities are recognized as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

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GREEN NETWORK Notes to the Financial Statements

For the year ended 30 September 2025

GREEN NETWORK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 September 2024

Note 2. Incoming Resources

Note 2. Incoming Resources
Unrestricted
Funds
£
Restricted
Funds
£
2025
Total
Funds
£
2024
Total
Funds
£
Income from charitable activities - - - -
Note 4.
Resources Expended - Activities
General Expenses
Mobile & Internet
bank charges
Equipment
Interest Payable
depreication equipment
Accountancy fees
Note 5.
Resources Expended – Governance
1 Accountancy
Governance cost
-
Unrestricted
Funds
£
102
458
120
680
Unrestricted
Funds
£
120
-
Restricted
Funds
£
-
-
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
2025
Total
Funds
£
-
-
102
-
458
-
120
680
2025
Total
Funds
£
120
-
2024
Total
Funds
£
147
6
85
50
66
510
120
984
2024
Total
Funds
£
120
120 - 120 120

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GREEN NETWORK Notes to the Financial Statements For the year ended 30 September 2025

2025
Note 6.
TANGIBLE ASSETS
Equipment
£
Total
Cost 285 285
Additions
-
Revaluation
-
Disposal
Total Costs
285
Depreciation
Charge for the year 2025
Balance carried forward
285
-
At 30 September 2025
-
At 30 September 2024
795
At 30 September 2023
1,305
Debtors
2025
This is made up as follows:
£
Trade Debtors
1,813.72
Other Debtors
1,813.72
Note 7.
Cash at bank and in hand
2025
£
Cash at bank
11
Cash at hand
-
11
Note 8.
Creditors: amounts falling due within one year
2025
This is made up as follows:
£
Other Creditors
(1,700)
b/f
(20,807)
Accountancy
(120)
(22,627)
-
-
-
285
-
285
-
-
795
1,305
2024
£
1,813.72
1,813.72
2024
£
5
-
5
2024
£
(1,483)
(19,204)
(120)
(20,807)

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GREEN NETWORK Notes to the Financial Statements

For the year ended 30 September 2025

Note 9. Creditors: amounts falling due more than one year

This is made up as follows:
Bounce Back Loan
Note 10. Movement in funds
Unrestricted funds
General
Restricted funds
Note 10.1Analysis of net assets by fund
Cash at bank and in hand
Other net assets (liabilities)
2025
2024
£
£
(1,750)
(2,875)
(1,750)
(2,875)
Opening
Incoming
Incoming
Resources
balance
resources
resources
expended
General DonationsOther Income
£
£
£
£
21,578
-
-
-
(800)
21,578
-
-
-
(800)
0
-
-
-
21,578
-
-
-
(800)
2025
Total
Funds
Funds
£
£
11
1,827
22,563
-
21,462
-
22,552
-
19,634
-
2025
2024
£
£
(1,750)
(2,875)
(1,750)
(2,875)
Opening
Incoming
Incoming
Resources
balance
resources
resources
expended
General DonationsOther Income
£
£
£
£
21,578
-
-
-
(800)
21,578
-
-
-
(800)
0
-
-
-
21,578
-
-
-
(800)
2025
Total
Funds
Funds
£
£
11
1,827
22,563
-
21,462
-
22,552
-
19,634
-
19,634
-

Note 11. TRUSTEES REMUNERATION

The Trustees did not receive any emoluments and no out of pocket expenses were paid during the year (2023: £nil)

Note 12. As a company, GREEN NETWORK is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its objects. No tax charges have arisen in the Company.

Note 13. Control

The ultimate controlling parties are the trustees’ as stated on page 2.

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