Leeds Permaculture Network
Unaudited Financial Statements For The Period Ended 31st December 2024
Charity No. 1208410
Legal and Administrative Details For The Period Ended 31st December 2024
Status
A charity registered in England and Wales as a Charitable Incorporated Organisation, registered on the 28/05/2024.
Registered Office
Hollybush Conservation Centre Broad Lane Kirkstall Leeds LS5 3PB
Trustees
The trustees who served in the period were: Andrew Mark Golding (Appointed 28/05/24) Pete Tatham (Appointed 28/05/24) Freya Young (Appointed 28/05/24) Matthew Turton (Appointed 28/05/24)
Accountants & Independent Examiners
Catalyst Collective Ltd 17 Woodland Road Frome Somerset BA11 1LE
Bankers
The Co-operative Bank Balloon Street Manchester M60 4EP
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Trustees Report For The Period Ended 31st December 2024
The Trustees present their report and accounts for the period ending 31st December 2024
Charitable purposes
The charitable purpose of the charity is:
To advance the education of the public in the subject of permaculture.
Charitable activities
The charity’s charitable purpose is carried out through the provision of courses, monthly talks, lectures and workshops, open days on local permaculture projects, attendance to local conferences and events, and public information campaigns on social media.
Public benefit statement
The trustees have reviewed section 4 of the 2006 Act to have due regard to the guidance on public benefit published by the Commission and are confident that the work of LPN complies with this duty.
Activities and achievements
In 2024, alongside the work to incorporate as a CIO, we were able to deliver the Permaculture Design Course for 24 students, organise a series of public talks that were well attended and organise a number of visits to local sites, notably Bedford Fields Forest Garden. LPN contributed to the Sustainability Fayre held in Hyde Park.
Governance and Management
LPN’s rules are set out in the “Constitution of a Charitable Incorporated Organisation whose only voting members are its charity trustees”. This came into effect when the charity was approved by the Charity Commission on May 28th 2024.
The charity is managed directly by the trustees and supported by volunteers.
Renumeration
The trustees agreed to commission Andrew Golding to deliver the part of the teaching of the charity’s Permaculture Design Course. The trustees followed the charity’s conflict of interest policy in allocating the work and consider Andrew Golding to be the best person to teach that part of the course. The Charity paid £5196 to Andrew Golding during the reporting period
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Trustees Report For The Period Ended 31st December 2024
Financial review:
Running Costs
LPN reserves policy for the initial period of being a charity is to build our reserves to a point where all of our basic running costs (accountancy, insurance, equipment and insurance costs) can be covered from reserves. This figure in the first year has been £1458, so we are satisfied that we end the financial year with £2167 in reserve. In year 2 we will aim to build our financial capacity so that we can plan and conduct more significant activities.
There are no material deficits and we have completed our initial year in good financial shape, with grant income to spend on local projects and our financial system in place
Plans for the Future
For the period 2025 - 2030, LPN is planning to:
Continue to host the annual Permaculture Design Course (PDC)
Deliver a monthly social event to make permaculture accessible to more people in Leeds
Contribute to local events with workshops and presentations
Support local permaculture projects to emerge by working with students of the PDC
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Trustees Report For The Period Ended 31st December 2024
Statement of responsibilities of the trustees
The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CIO and of the surplus of the CIO for that period. In preparing those financial statements the trustees are required to:
- Select suitable accounting policies and apply them consistently - Make judgements and estimates that are reasonable and prudent - Prepare financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in existence.
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the ClO. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on:
Signed on their behalf by Trustee
Printed Name:
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Independent Examiners Report on the Accounts For The Period Ended 31st December 2024
Report to the trustees of Leeds Permaculture Network on the accounts set out on pages 10 -17
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 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
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follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5Xb) of the Charities Act,
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and state whether particular matters have come to my attention.
Basis of independent examiners statement
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. lt also includes consideration of any
unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
1.) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
2.) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Andrew Woodcock
17 Woodland Road
Frome Somerset BA11 1LE
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Leeds Permaculture Network Statement of fnancial activities
For The Period Ended 31st December 2024
| Note Income from: 3 Charitable activities Total Income Expenditure on Cost of raising funds Charitable activities 4a Governance Costs 4b Total Expenditure Donations, Grants and Legacies Net income/ (expenditure) for the year Transfer between Funds Net movement in funds for the year Reconciliation of funds Total funds brought forward Total funds carried forward |
£ 3,625 - 3,625 - (449) (1,009) (1,458) 2,167 - 2,167 - 2,167 Unrestrict ed funds |
2024 £ £ 15,360 5,000 14,098 - 29,458 5,000 - - (15,444) (79) (53) - (15,497) (79) 13,961 4,921 - - 13,961 4,921 - - 13,961 4,921 Designated Funds Restricted Funds |
£ 23,985 14,098 38,083 - (15,972) (1,062) (17,034) 21,049 - 21,049 - 21,049 Total Funds |
£ - - - - - - - - - - - - Unrestrict ed funds |
£ - - - - - - - - - - - - Designated Funds |
2023 £ - - - - - - - - - - - - Restricted Funds |
£ - - Total Funds |
|---|---|---|---|---|---|---|---|
| - | |||||||
| - - - |
|||||||
| - | |||||||
| - - |
|||||||
| - - |
|||||||
| - |
Movements on all reserves and all recognised gains and losses are shown above. All the organisations operations are classed as continuing.
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Leeds Permaculture Network
Statement of Financial Position
as at the 31st December 2024
| Note 2024 2023 £ FIXED ASSETS Tangible Assets 2 955 - 955 - CURRENT ASSETS Debtors and Prepayments - - Cash at Bank and in Hand 20,424 - 20,424 - CURRENT LIABILITIES Creditors: Amounts falling due 6 (330) - within one year (330) - NET CURRENT ASSETS 20,094 - Total Assets less Current Liabilities 21,049 - Creditors: Amounts falling due - - in more than one year Net Assets of the charity 21,049 - Represented by: Restricted Income Funds 4,921 - Designated Income Funds 13,961 - Unrestricted Income Funds 2,167 - Total Charity Funds 21,049 - The notes on pages 12 to 16 form part of these accounts Approved by the trustees on the and signed on their behalf by: Signature Signature Name Name Position Position Signature Name Position |
2023 £ - - - |
- - - |
|---|---|---|
| - | ||
| - - - - |
||
| - - - |
||
| - |
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Leeds Permaculture Network
Notes to the Accounts
For The Period Ended 31st December 2024
1. Accounting Policies
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a) The accounts have been prepared using the Historical Cost Convention and in accordance with Financial Reporting Standard FRS102, as well as in accordance with the Charities SORP.
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b) The charity has taken advantage of the exemption in Financial Reporting Standard FRS102 (Section 1a) from producing a Cash Flow Statement.
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c) The charity is not required to have its accounts audited as the charity is subject to the statutory exemptions and regulations currently in place. On this basis the charity has chosen not to have a formal audit.
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d) Debtors and Creditors with no stated interest and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of financial activities in other administrative expenses.
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f) Depreciation has been provided at the following rates in order to write off assets over their estimated useful lives
| Buildings Equipment Fixtures and Fittings 2 Fixed Assets Cost as at 28th May 2024 additions disposals Depreciation as at 28th May 2024 charge for the year Net Book Value as at 31st December 2024 as at 31st December 2024 as at 31st December 2024 |
2% Straight Line 25% Straight Line 10% Straight Line Equipment Buildings Totals £ - - - - 1,273 - - 1,273 - - - - Fixtures and Fittings |
|---|---|
| 1,273 - - 1,273 - - - - (318) - - (318) |
|
| (318) - - (318) |
|
| 955 - - 955 |
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Leeds Permaculture Network Notes to the Accounts For The Period Ended 31st December 2024
3 Income from Charitable Activities
| Starting Donations Donations Grants Legacies Total |
Unrestricted £ 3,625 - - - 3,625 |
2024 Designated Restricted £ £ 15,360 - - - 5,000 - 15,360 5,000 |
Total £ 18,985 - 5,000 - 23,985 |
Unrestricted £ - - - - - |
2023 Designated Restricted £ £ - - - - - - - - - - |
Total £ - - - - |
|---|---|---|---|---|---|---|
| - |
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Leeds Permaculture Network Notes to the Accounts For The Period Ended 31st December 2024
4a
Expenditure on Charitable Activities
| Insurance Costs Rent & Rates Teachers Total Depreciation Expense |
Unrestricted £ (318) (131) - - (449) |
2024 Designated Restricted £ £ - - (52) (79) (1,460) - (13,932) - (15,444) (79) |
Total £ (318) (262) (1,460) (13,932) (15,972) |
Unrestricted £ - - - - |
2023 Designated Restricted £ £ - - - - - - |
Total £ - - - |
|---|---|---|---|---|---|---|
| - |
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Leeds Permaculture Network Notes to the Accounts For The Period Ended 31st December 2024
4b
Governance Costs
| Administration Bank Charges Membership Total Independent Examiners Fee |
Unrestricted £ (619) - (330) (60) (1,009) |
2024 Designated Restricted £ £ - - (53) - - - - - (53) - |
Total £ (619) (53) (330) (60) (1,062) |
Unrestricted £ - - - - - |
2023 Designated Restricted £ £ - - - - - - - - - - |
Total £ - - - - |
|---|---|---|---|---|---|---|
| - |
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Leeds Permaculture Network
Notes to the Accounts For The Period Ended 31st December 2024
5 Analysis of Staff Costs
Staff costs during the year were made up as follows
| Gross Wages Employer's NI Costs Pension Contributions |
2024 £ - - - - |
2023 £ - - - |
|---|---|---|
| - |
No employee has employee benefits in excess of £60,000 (2023: Nil) The average number of staff employed during this period was 0 (2023: 0)
6 Creditors
| editors Creditors include: Loans due in the following Year Accountancy Fees |
2024 £ - (330) (330) |
2023 £ - - |
| - |
7 Transactions with related parties
The Charity paid £5196 to Andrew Golding to deliver the part of the teaching of the charity’s Permaculture Design Course. The trustees followed the charity’s conflict of interest policy in allocating the work and consider Andrew Golding to be the best person to teach that part of the course.
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