REGISTERED COMPANY NUMBER: 14486717 (England and Wales) REGISTERED CHARITY NUMBER: 1202258
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
FOR
HUMAN NATURE PLACES FOUNDATION
Galloways Accounting Limited 15 West Street Brighton East Sussex BN1 2RL
HUMAN NATURE PLACES FOUNDATION
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 6 |
| Independent Examiner's Report | 7 | ||
| Statement of Financial Activities | 8 | ||
| Balance Sheet | 9 | ||
| Notes to the Financial Statements | 10 | to | 13 |
| Detailed Statement of Financial Activities | 14 |
HUMAN NATURE PLACES FOUNDATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 2024. 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 Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the Charity are to promote all purposes recognised as charitable under the laws of England and Wales from time to time.
Main activities carried out for public benefit:
-
Launch of Circle of Impact thematic areas: Food, Construction, Health & Wellbeing.
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Collaboration with the Food Foundation.
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Undertaking a model Food Mapping exercise.
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Exploration of natural building and regenerative construction through BE-ST partnership.
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Network-building, outreach and preparatory soft-funding activities.
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Provision of an event space for community organisations and for fundraising for the charity.
Public benefit
The trustees confirm they have had regard to the Charity Commission's guidance on public benefit.
The trustees have had regard to the Charity Commission's guidance on public benefit. The activities of the charity will further the charity's purposes for the public benefit.
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HUMAN NATURE PLACES FOUNDATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2024
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
During the reporting period, the Foundation progressed from exploratory phase to early programme development. Key achievements include:
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Establishment of the 'Circle of Impact' thematic framework.
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Initiation of food systems work including support from Food Foundation and Dr. M Tompkins.
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Early-stage development of natural building and regenerative construction workstreams.
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Approval of strategic projects: New Town/New Models playbook, Urban Nature-CCI partnership, and Starfish collaboration.
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Strengthening governance and alignment with Human Nature (Places) Ltd.
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Leasing a warehouse (The Sheds) from Human Nature to enable a space for community and fundraising
-
events to remain available on the Phoenix site
Qualitative and Quantitative Evidence of Impact During 2023-24:
During the reporting period, the Human Nature Places Foundation moved from an exploratory phase into the early stages of programme development and sector engagement. While much of this year focused on establishing the Foundation's thematic and operational foundations, several activities demonstrate emerging impact and value creation.
i. Establishment of the Foundation's Strategic Impact Framework
In February 2024, trustees approved the Foundation's three core thematic areas-Food, Construction, and Health & Wellbeing-drawing on Human Nature's "Circle of Impact" framework. This provides a coherent structure for future public benefit delivery and ensures alignment with Human Nature (Places) Ltd across research, community engagement and systems-change goals.
Evidence of impact:
-
A shared impact framework now guides all programme decisions and partnership development.
-
Trustees across both meetings engaged critically with how these themes map to regenerative development and public benefit.
ii. Progress in Food Systems Research and Strategy
The Foundation made measurable progress in developing its food systems work, including:
a) Collaboration with the Food Foundation:
- The Food Foundation contributed one day a week of pro bono support via Jo Ralling to help shape a food strategy for the Phoenix development and a wider community model.
b) Commissioning early evidence: Phoenix Food Map:
- The Foundation commissioned Dr Mikey Tompkins to produce a Phoenix Food Map, creating a baseline understanding of local food patterns.
c) Engagement across national networks:
- The food work was presented within wider Food Foundation networks involving government, business and investment stakeholders, contributing early thought leadership.
Qualitative impact:
-
Improved evidence base for future food interventions in Lewes.
-
Early influence on national food systems conversations.
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Strengthened partnerships that will underpin future community-facing activity.
Quantitative evidence available:
-
1 commissioned research output (Phoenix Food Map).
-
1 day per week of specialist pro bono input secured from a national food-sector leader.
iii. Advancement of Regenerative Construction and Natural Building Knowledge
- a) BE ST partnership development:
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HUMAN NATURE PLACES FOUNDATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2024
The Foundation formalised and deepened its relationship with BE-ST [Built Environment Smarter Transformation], including planning research visits focused on sustainable construction innovation.
b) Cambridge Conservation Initiative (CCI) partnership approved:
Trustees approved a research partnership with CCI to explore ecological and human impacts of natural housebuilding, including a planned spring symposium.
Qualitative impact:
-
HNF is building a cross-disciplinary evidence base linking construction materials to ecological and social wellbeing.
-
The Foundation is positioned to co-convene and disseminate natural building knowledge nationally.
Quantitative evidence available:
-
2 major research partnerships advanced (BE-ST and CCI).
-
1 symposium planned for the next reporting period, anchored in 2023-24 foundations.
iv. Progress in Regenerative Place-Making Knowledge: New Town / New Models Playbook
Trustees approved the development of an open-source playbook on large-scale regenerative settlement models, beginning with Hethel.
Qualitative impact:
-
Commitment to create freely accessible resources for planners, developers, councils and communities.
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Builds a publicly available knowledge base on replicable regenerative development methods.
Quantitative evidence:
- 1 major programme proposal approved.
v. Support to Community and Social Impact Organisations
a) Starfish collaboration:
HNF agreed to support Starfish with funding applications (no direct grant).
b) So Sussex - Schools Without Walls:
Trustees considered HNF's potential role in outdoor learning and nature-connection pathways.
- c) Every Hall potential community asset:
Trustees received a briefing on Every Hall, a possible future Foundation-owned community canteen, co-working and event hub.
Qualitative impact:
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Early identification of community-facing assets and social partners.
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Engagement with potential partners who align directly with HNF's wellbeing and community-building
-
objectives.
Quantitative evidence available:
- 3 partnership proposals reviewed or supported.
vi. Strengthening Governance and Impact Infrastructure
a) Governance maturity
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Two fully quorate trustee meetings held during the year.
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b) Clarity of HNF HNP relationship
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Trustees received a detailed presentation on the shared Circle of Impact model articulating mission alignment and purpose.
Qualitative impact:
-
Strengthened organisational readiness for public benefit delivery.
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Clearer articulation of how the Foundation complements, but remains distinct from, Human Nature's
-
development activities.
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HUMAN NATURE PLACES FOUNDATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2024
Quantitative evidence:
-
2 trustee meetings held.
-
0 conflicts of interest declared.
vii. Summary of Emerging Impact
Although 2023-24 represents HNF's first operational year, significant groundwork was laid that will enable measurable public benefit in subsequent periods. Impact delivered this year is primarily capacity-building, research development, and partnership formation, evidenced by:
-
6 strategic partnerships initiated or formalised.
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3 thematic workstreams activated.
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1 research commission completed (Phoenix Food Map).
-
1 day/week ongoing specialist input in food strategy.
-
Multiple programme proposals approved, including an open-source regenerative development playbook and
-
natural building research collaboration.
In the period to November 2023, the charity was not yet active.
FINANCIAL REVIEW
Financial position
An anonymous £50,000 donation was received and allocated as follows:
-
£10,000 - Website, branding and communications.
-
£20,000 - Project development (incl. food mapping).
-
£20,000 - Outreach, network building, soft funding and launch event.
The charity had income of £57,062 (2023: £100) in the year and expenditure of £14,494 (2023: £nil) resulting in a surplus of £42,568 (2023: £100).
Investment policy and objectives
The trustees have used this period to consider the objectives, including social investment, they wish to set.
Reserves policy
The Human Nature Foundation reserves policy was developed and reviewed during December 2025 in anticipation of the finalisation of the year end accounts and report for the year ended 30 November 2024. It will be reviewed and revised again in the next three to four months when the 2025 year-end report is prepared.
The trustees have set a reserve equivalent to the approximate cost of the preparation and independent review of the annual report and financial statements for two years.
This modest reserve reflects two primary factors. The first being that as a corporate foundation, it benefits from the support of its founding company, Human Nature (Places) Ltd, which has been providing the staff time and administrative and other services that have been required for the majority of the Foundation's activities and will continue to do so in the coming year. Secondly, in light of the anticipated modest level of operations for the Foundation in the next 8 - 12 months given the continued delays in the progress of Human Nature (Places)' development project in Lewes (which was intended to provide a base of the Foundation's initial activities), the Foundation itself has limited commitments for the coming period and the trustees are comfortable that the funds available along with Human Nature (Places)' support will be sufficient for it to prepare for a planned ramp up of activities the following year.
Going concern
The trustees have assessed the Foundation's financial position, future prospects, current and anticipated level of activities in the coming 12 month period and considering in particular the ongoing commitment of its founding company to the foundation's objectives, they are confident that it remains a going concern for the foreseeable future, able to meet its obligations and make progress towards a more fulsome program in pursuit of its objectives.
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HUMAN NATURE PLACES FOUNDATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, its memorandum and articles, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Charity constitution
The charity is an incorporated private company, limited by guarantee and was set up by a Memorandum of Association.
Recruitment and appointment of new trustees
Trustees are appointed by Human Nature (Places) Limited, the sole Member, who may specify terms of office. The trustees are elected and co-opted under the terms of the Memorandum of Association.
Use of volunteers
The Foundation held or co-hosted 5 events during the year, which were undertaken with the support of 3-4 unpaid volunteers at each event.
Related parties
Human Nature (Places) Limited is the parent entity, HNF owed the parent company £90 at year-end, (2023: £100).
In the current year, the charity entered into a lease agreement with Human Nature (Places) Limited. During the financial year, £4,800 running costs were paid in relation to the leased building.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
14486717 (England and Wales)
Registered Charity number
1202258
Registered office
Phoenix House 32-33 North Street Lewes United Kingdom BN7 2QJ
Trustees
O L F Dudok Van Heel A Gutman M Manolson A Walker (resigned 21/3/2025) J Yarrow
Independent Examiner
Galloways Accounting Limited 15 West Street Brighton East Sussex BN1 2RL
Approved by order of the board of trustees on 16 January 2026 and signed on its behalf by:
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HUMAN NATURE PLACES FOUNDATION
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2024
M Manolson - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HUMAN NATURE PLACES FOUNDATION
Independent examiner's report to the trustees of Human Nature Places Foundation ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2024.
Responsibilities and basis of report
As the charity'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 requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). 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 examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities 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 with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
C S Young BA FCA
Galloways Accounting Limited 15 West Street Brighton East Sussex BN1 2RL
19 January 2026
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HUMAN NATURE PLACES FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 NOVEMBER 2024
| Period | |||
|---|---|---|---|
| 15.11.22 | |||
| Year Ended | to | ||
| 30.11.24 | 30.11.23 | ||
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 50,000 | - | |
| Other trading activities | 2 | 7,062 | - |
| Other income | - | 100 | |
| Total | 57,062 | 100 | |
| EXPENDITURE ON | |||
| Charitable activities | |||
| Charitable activities | 14,494 | - | |
| NET INCOME | 42,568 | 100 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 100 | - | |
| TOTAL FUNDS CARRIED FORWARD | 42,668 | 100 |
The notes form part of these financial statements
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HUMAN NATURE PLACES FOUNDATION
BALANCE SHEET 30 NOVEMBER 2024
| 2024 Unrestricted fund Notes £ CURRENT ASSETS Stocks 6 1,145 Debtors 7 1,754 Cash at bank 46,687 49,586 CREDITORS Amounts falling due within one year 8 (6,918) NET CURRENT ASSETS 42,668 TOTAL ASSETS LESS CURRENT LIABILITIES 42,668 NET ASSETS 42,668 FUNDS 9 Unrestricted funds 42,668 TOTAL FUNDS 42,668 |
2023 Total funds £ - 100 - |
|---|---|
| 100 - |
|
| 100 | |
| 100 | |
| 100 | |
| 100 | |
| 100 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 16 January 2026 and were signed on its behalf by:
M Manolson - Trustee
The notes form part of these financial statements
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HUMAN NATURE PLACES FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Other income received in the year relates to compensation received.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Stocks
Stock is made up of purchases held for the charity's shed party consists of food and drinks. Stock is recognised at the lower of cost and net realisable value.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Going concern
The trustees have assessed the Foundation's financial position, future prospects, current and anticipated level of activities in the coming 12 month period and considering in particular the ongoing commitment of its founding company to the foundation's objectives, they are confident that it remains a going concern for the foreseeable future, able to meet its obligations and make progress towards a more fulsome program in pursuit of its objectives.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | ||
|---|---|---|
| Period | ||
| 15.11.22 | ||
| Year Ended | to | |
| 30.11.24 | 30.11.23 | |
| £ | £ | |
| Fundraising events | 7,062 | - |
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HUMAN NATURE PLACES FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2024
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| Period | ||
|---|---|---|
| 15.11.22 | ||
| Year Ended | to | |
| 30.11.24 | 30.11.23 | |
| £ | £ | |
| Independent examiners' remuneration | 2,250 | - |
| Independent examiners' remuneration for non-IE work | 1,350 | - |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 November 2024 nor for the period ended 30 November 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 November 2024 nor for the period ended 30 November 2023.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
6.
| Unrestricted | ||
|---|---|---|
| fund | ||
| £ | ||
| INCOME AND ENDOWMENTS FROM | ||
| Other income | 100 | |
| NET INCOME | 100 | |
| TOTAL FUNDS CARRIED FORWARD | 100 | |
| STOCKS | ||
| 2024 | 2023 | |
| £ | £ | |
| Stocks | 1,145 | - |
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continued...
HUMAN NATURE PLACES FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2024
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
|---|---|---|---|---|---|
| 2024 | 2023 | ||||
| £ | £ | ||||
| Trade debtors | 375 | - | |||
| Amounts owed by group undertakings | 90 | 100 | |||
| Prepayments and accrued income | 1,289 | - | |||
| 1,754 | 100 | ||||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Trade creditors | 3,918 | - | |||
| Accruals and deferred income | 3,000 | - | |||
| 6,918 | - | ||||
| 9. | MOVEMENT IN FUNDS | ||||
| Net | |||||
| At | movement | At | |||
| 1.12.23 | in funds | 30.11.24 | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 100 | 42,568 | 42,668 | ||
| TOTAL FUNDS | 100 | 42,568 | 42,668 | ||
| Net movement in funds, included in the above are as follows: | |||||
| Incoming | Resources | Movement | |||
| resources | expended | in funds | |||
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General fund | 57,062 | (14,494) | 42,568 | ||
| TOTAL FUNDS | 57,062 | (14,494) | 42,568 | ||
| Comparatives for movement in funds | |||||
| Net | |||||
| movement | At | ||||
| in funds | 30.11.23 | ||||
| £ | £ | ||||
| Unrestricted funds | |||||
| General fund | 100 | 100 | |||
| TOTAL FUNDS | 100 | 100 |
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HUMAN NATURE PLACES FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2024
9. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 100 | - | 100 |
| TOTAL FUNDS | 100 | - | 100 |
10. ULTIMATE PARENT COMPANY
Human Nature (Places) Limited is the parent company of Human Nature Places Foundation, which is limited by guarantee, being the sole member.
Control is exercised by Human Nature (Places) Limited through the the rights to appoint trustees in Human Nature Places Foundation.
11. RELATED PARTY DISCLOSURES
As at 30 November 2024, the company owed the parent company, Human Nature (Places) Limited, £90 (2023: £100).
In the current year, the charity entered into a lease agreement with Human Nature (Places) Limited, whereby £4,800 running costs were paid in relation to the leased building.
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2
HUMAN NATURE PLACES FOUNDATION
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2024
| Period | ||
|---|---|---|
| 15.11.2 | ||
| Year Ended | to | |
| 30.11.24 | 30.11.23 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Grants | 50,000 | - |
| Other trading activities | ||
| Fundraising events | 7,062 | - |
| Other income | ||
| Other income | - | 100 |
| Total incoming resources | 57,062 | 100 |
| EXPENDITURE | ||
| Charitable activities | ||
| Closing stock | (1,145) | - |
| Staffing costs | 707 | - |
| Food and bar costs | 1,761 | - |
| Event costs | 741 | - |
| 2,064 | - | |
| Support costs | ||
| Management | ||
| Insurance | 246 | - |
| Utilities | 4,800 | - |
| Rates and water | 2,011 | - |
| Repairs and maintenance | 95 | - |
| Urban food mapping | 1,000 | - |
| Admin expenses | 210 | - |
| Subscriptions | 59 | - |
| Fines and penalties | 409 | - |
| 8,830 | - | |
| Governance costs | ||
| Independent examiners' remuneration | 2,250 | - |
| Independent examiners' remuneration for | ||
| non-IE work | 1,350 | - |
| 3,600 | - | |
| Total resources expended | 14,494 | - |
| Net income | 42,568 | 100 |
This page does not form part of the statutory financial statements
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