# **Soil Association Annual Report & Accounts 2024–2025** |**Contents**||**Page**|| |---|---|---|---| |Who
W
e
A
re|||3| |Chair
’
s Introduction|||4| |Trustees
’
Report|||| |Chief Executive
’s
Introduction|||5| |Charitable Objectives|||7| |How this report was compiled|||7| |Achievements for 2024
-
25|||8| |Agroecological
Farming and|Regenerative
Forestry||8| |Heathy and Sustainable Food|and Living||1
2| |Organic For All|||1
5| |Impact Across our Group|||18| |Soil Association Land Trust|||1
8| |Soil Association Certification|||1
9| |Soil Association Exchange|||20| |Our Organisation|||21| |Fundraising|||21| |People
,
C
ulture and
Equality, Diversity and Inclusion (EDI)|||22| |Sustainability|||23| |S
treamline Carbon and Energy Reporting|||2
4| |Reputation|||2
6| |Digital|||2
7| |Consideration of the Trustees
’
Responsibilities|||2
9| |Financial
R
eview and
R
esults for the|Y
ear||31| |Significant Risks and Uncertainties|||3
7| |Structure and Governance|3
9| |---|---| |Statement of Trustees
’
Responsibilities|4
3| |Independent Auditor’s Report|4
5| |Financial
S
tatements|50| |Consolidated Statement of Financial Activities|50| |Charity Statement of Financial Activities|5
2| |Consolidated Balance Sheet|5
3| |Charity Balance Sheet|5
4| |Consolidated Statement of Cash Flows|5
5| |Charity Statement of Cash Flows|5
6| |Notes to the Financial Statements|5
7| |Reference and Administrative Details|9
5| ## ## ## ## ## ## ## - - - - - - - - - ## ## ## ## ## ## - - - - - - - - - ## ## ## ## ## - - - - - - - - - - - - - - - - - - - ## ## ## - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - • • ## • ## • ## • • - - - - - - - - - - - - - - - - - - - - - ## ## ## ## ## - - - ## ## ## ## ## ## ## ## ## ## ## - - - - - ## ## - - - - - - - - - - - - but were not limited to testing manual journal entries and other adjustments. evaluating the business rationale in relation to signifi'cant, unusual transactions and transactions entered into outside the normal course of business, challenging judgments and estimates. testing a sample of invoices, funding agreements and donations around year end to confi'rrn cut-off, and agreeing a sample of invoices raised and income recognised in the year to source contracts, funding agreements. and other donation and legacy documentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at http'./lwww.frc.org.uklauditorsi'esponsibilities. This description foms part of our auditor's report. Use of our report This report is made exclusively to the membcrs, as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 2006. and to the charitable company's Trustees, as a body. in accordance with section 441111cl of the Charities and Trustee Investment Iscotlandl Act 2005 and regulation 10 of the Charities Accounts Iscotlandl Regulations 2006 las amended). Our audit work has been undertaken so that we might state to the members and the charitable company s Trustees those matters we are required to state to them in an auditor s report and for no other purpose. To Ihe fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, its members as a body, and its Trustees as a body, for our audit work, for this report. or for the opinion5 we have formed, KGrry Gallaghsr KERRY GALLAGHER (Senior Statutory Auditor) For and on behalf of RSM UK AUDIT LLP. Statutory Auditor Chartered Accountants Jecond Floor, l The Square. Temple Quay, Bristol, BSI 6DG Date 02110125 RSM UK AUDIT LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006 49 Soll Association Limited ffhel Company Registration Number.. 00409726 Registered Charity Number.. 206862 Registered Charity Number lin Scotlandl.. SC039168 |-----------------------|-----------------------|-----------------------|-----------------------| |---|---|---|---| |21,1
5
4|3,722|24,8
7
6|21,508| |===========|===========|===========|==========| |206|-|206|151| |---|---|---|---| |-----------------------|-----------------------|-----------------------|-----------------------| |19,982|4,668|24
,
650|21,658| |===========|===========|===========|==========| |7|-|7|9| |-----------------------|-----------------------|-----------------------|-----------------------| |1,179|(946)|233|(141)| |===========|===========|===========|==========| |_Consolidated_|_S_
_tatement of_|
_F_
_inancial_
_A_
_ctivities (continued)_|
_F_
_inancial_
_A_
_ctivities (continued)_||||| |---|---|---|---|---|---|---|---| ||||Unrestricted|Restricted|Total||Total| ||||funds|funds|funds||funds| |||Note|202
5|202
5|202
5||202
4| |||||||(restated*)|| ||||£000|£000|£000||£000| |RECONCILIATION OF FUNDS|||||||| |Total funds brought forward|||3,703|8,900|12,603||12,744| ||||-----------------------|-----------------------|-----------------------||-----------------------| |Total funds carried forward||22|4,882|7,954|12,836||12,603| ||||===========|===========|===========||===========| |The accompanying notes||on pages 5
7
to|
94
are
an integral part of the consolidated||||| |financial statements.|||||||| ||||**51**||||| |||||Soil Association L||imited (The)|| ||||Company Registration Number: 00409726||||| |||||Registered Charity Number:|||206862| ||||Registered Charity Number (in Scotland): SC039168||||| |**Charity**
**S**
**tatement of**|**F**
**inancial**|**F**
**inancial**|**A**
**ctivities**|**A**
**ctivities**||| |---|---|---|---|---|---|---| |(incorporating an income and expenditure account)||||||| |for theyear ended 31 March 202|5|||||| |||Unrestricted||Restricted|Total|Total| ||||funds|funds|funds|funds| ||Note||202
5|202
5|202
5|202
4| ||||£000|£000|£000|£000| |INCOME FROM:||||||| |Donation and legacies|2||2,841|607|3,448|1,859| |Charitable activities|3||1,828|2,493|4,321|5,216| |Other trading activities|4||64|-|64|30| |Investment income|5||1,843|-|1,843|1,043| |||-----------------------||-----------------------|-----------------------|-----------------------| |Total income|||6,576|3,100|9,676|8,148| |||===========||==========|===========|==========| |EXPENDITURE ON:||||||| |Raising funds|||1,057|21|1,078|1,069| |Charitable activities|6||4,32
8|4,010|8,33
8|7,620| |Release of creditor|7||-|-|-|(690)| |||-----------------------||-----------------------|-----------------------|------------------------| |Total expenditure|9||5,38
5|4,031|9,41
6|7,999| |||===========||===========|===========|===========| |Net
gain / (loss)
on investments|15||7|-|7|9| |||-----------------------||-----------------------|-----------------------|---------------------| |Net
income / (
expenditure
)||||||| |and net movement in funds|||1,198|(931)|267|158| |||==========||===========|===========|==========| |RECONCILIATION OF FUNDS||||||| |Total funds brought forward|||3,858|2,321|6,179|6,021| |||-----------------------||-----------------------|-----------------------|---------------------------| |Total funds carried forward|22||5,056|1,390|6,446|6,179| |||==========||==========|==========|===========| |The accompanying notes on pages|57 to|94
are|an integral part of the consolidated|||| |financial statements.||||||| |||**52**||||| |||||Soil Association L
imited (The)||| ||||Company Registration Number: 00409726|||| |||||Registered Charity Number:||206862| |||Registered Charity Number (in Scotland): SC039168||||| |**Consolidated**|**B**
**alance**|
**S**
**heet**|
**S**
**heet**|||||| |---|---|---|---|---|---|---|---|---| |As at 31 March 202
5||||||||| |||||202
5|202
5|202
4||202
4| |||Note||£000|£000|£000||£000| |FIXED ASSETS||||||||| |Intangible assets||13||1
1
4||211||| |Tangible assets||14||9,09
3||9,
164||| |Investments||15||158||1
52||| |||||-----------------------||-----------------------||| ||||||9,36
5|||9,
527| |CURRENT ASSETS||||||||| |Debtors||16||6,71
5||6,746||| |Cash at bank and in hand||||6,75
3||5
,
791||| |||||-----------------------||-----------------------||| |||||13,46
8||1
2,537||| |CREDITORS: Amounts falling due||||||||| |within one year||17||(
8,815
)||(
8,139|)|| |||||-----------------------||-----------------------||| |NET CURRENT ASSETS|||||4,653|||4
,
398| ||||||-----------------------|||-----------------------| |TOTAL ASSETS LESS CURRENT||||||||| |LIABILITIES|||||14,018|||13,925| |CREDITORS: Amounts falling due||||||||| |after more than one year||18|||(1,182)|||(1,
322
)| ||||||-----------------------|||-----------------------| |NET ASSETS|||||12,836|||1
2
,
603| ||||||===========|||==========| |FUNDS AND RESERVES||||||||| |Unrestricted funds:||||||||| |Designated funds||21||3,
200||2,
791||| |General unrestricted funds||||1,682||912||| |||||----------------------||-----------------------||| ||||||4,882|||3
,
703| |Restricted funds||22|||7,954|||8,900| ||||||-----------------------|||-----------------------| |TOTAL FUNDS||22|||12,836|||1
2
,
603| ||||||===========|||==========| |The accompanying notes|on pages|57 to|94|are an integral part of the consolidated||||| |financial statements.||||||||| |These financial statements were approved by|||the|Board of Trustees||on
29
th
September||| |2025
and signed on their behalf by:||||||||| |**Martin Nye, Chair of the**|**Board of Trustees**|||||||| ||||**53**|||||| ||||||Soil Association L||imited (The)|| |||||Company Registration Number: 00409726||||| ||||||Registered Charity Number:|||206862| ||||Registered Charity Number (in|||Scotland): SC039168||| |**Charity**
**B**
**alance**
**S**
**heet **|**Charity**
**B**
**alance**
**S**
**heet **|**Charity**
**B**
**alance**
**S**
**heet **||||||| |---|---|---|---|---|---|---|---|---| |for theyear ended 31 March 202||5||||||| |||||202
5|202
5|202
4||202
4| |||Note||£000|£000|£000||£000| |FIXED ASSETS||||||||| |Intangible assets|||13|10||50||| |Tangible assets|||14|3,12
7||3,
195||| |Investments|||15|784||1
52||| |||||----------------------||-----------------------||| ||||||3,92
1|||3,
397| |CURRENT ASSETS||||||||| |Debtors|||16|4,017||3,
683||| |Cash at bank and in hand||||1,07
5||1,601||| |||||----------------------||-----------------------||| |||||5,
092||5
,
284||| |CREDITORS: Amounts falling due||||||||| |within one year|||17|(1,385)||(1,
180|)|| |||||----------------------||-----------------------||| |NET CURRENT ASSETS|||||3,707|||4,104| ||||||-----------------------|||----------------------| |TOTAL ASSETS LESS CURRENT|||||7,628|||7
,
501| |LIABILITIES||||||||| |CREDITORS: Amounts falling due||||||||| |after more than one year|||18||(1,182)|||(1,
322
)| ||||||-----------------------|||-----------------------| |NET ASSETS|||||6,446|||6
,
179| ||||||===========|||==========| |FUNDS AND RESERVES||||||||| |Unrestricted funds:||||||||| |Designated funds|||21|3,09
9||2,
633||| |General unrestricted funds||||1,957||1
,
225||| |||||----------------------||-----------------------||| ||||||5,056|||3
,
858| |Restricted funds|||22||1,3
90|||2
,
321| ||||||-----------------------|||-----------------------| |TOTAL FUNDS|||22||6,446|||6
,
179| ||||||===========|||==========| |The accompanying notes on|pages||57 to|94
are
an integral part of the consolidated||||| |financial statements.||||||||| |These financial statements were|approved by|||the Board of Trustees||on
29
th
September||| |2025
and signed on their behalf|by:|||||||| |**Martin Nye**
,
**Chair of the Board**|**of Trustees**|||||||| |||||**54**||||| ||||||Soil Association L||imited (The)|| |||||Company Registration Number: 00409726||||| ||||||Registered Charity Number:|||206862| |||||Registered Charity Number (in||Scotland): SC039168||| |Note
Net cash inflow
from operating activities
23
Cash flow
s
from investing activities:
Cash receipts from sale of investments
Purchase of software, plant and equipment
Cash
out
flows from financing activities:
Repayments of borrowing
Interest paid on borrowing
Increase
in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the
year
Cash and cash equivalents at the end of the year
23|202
5
£000
1,16
6
1
(24)
(23)
(135)
(46)
(181)
96
2
5,791
6,75
3|202
4
£000
729
-
(27)| |---|---|---| |||(27)| |||(131)
(51)| |||(182)| |||520| |||5,271| |||5,791| |Note
Net cash inflow
/ (outflow)
from operating activities
23
Cash flow
s
from investing activities:
Cash receipts from sale of investments
Purchase of s
hare capital in subsidiary
Purchase of software, plant and equipment
Cash
out
flows from financing activities:
Repayments of borrowing
Interest paid on borrowing
Decrease
in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the
year
Cash and cash equivalents at the end of the year
23|202
5
£000
29
4
1
(626)
(14)
(
639
)
(135)
(46)
(181)
(52
6
)
1,601
1,07
5|202
4
£000
(632)
-
-
(19)| |---|---|---| |||(19)| |||(131)
(51)| |||(182)| |||(833)| |||2,434| |||1,601| ## ## ## ## - - - - - - - - ## ## ## ## ## ## ## ## ## - - - - - ## |Donations
Legacies
Membership|Unrestricted
Funds
£000
1,741
225
875
2,841|Restricted
funds
£000
710
-
-
710|202
5
Total
£000
2,451
225
875
3,551|Unrestricted
Funds
£000
558
94
787
1,439|Restricted
funds
£000
443
76
-
519|202
4
Total
£000
1,001
170
787| |---|---|---|---|---|---|---| |||||||1,958| ## |Donations
Legacies
Membership|Unrestricted
Funds
£000
1,741
225
875
2,841|Restricted
funds
£000
607
-
-
607|202
5
Total
£000
2,348
225
875
3,448|Unrestricted
Funds
£000
558
94
787
1,439|Restricted
funds
£000
420
-
-
420|202
4
Total
£000
978
94
787| |---|---|---|---|---|---|---| |||||||1,859| ## ## |Contract and
consultancy
income
Certification
income
Exchange
income
Grants
receivable|Unrestricted
Funds
£000
1,
187
13,728
2,309
-
17,2
2
4|Restricted
funds
£000
119
-
-
2,808
2,927|20
25
Total
£000
1,3
0
6
13,728
2,309
2,808
20,1
5
1|Unrestricted
Funds
£000
1,328
12,075
1,
772
-
15,175|Restricted
funds
£000
68
-
-
3,501
3,569|202
4
Total
£000
1,396
12,075
1,
772
3,501| |---|---|---|---|---|---|---| |||||||18,744| |Contract and
consultancy
income
S
ubsidiary
licence fee
s
Grants
receivable|Unrestricted
Funds
£000
1,207
621
-
1,828|Restricted
funds
£000
-
-
2,493
2,493|202
5
Total
£000
1,207
621
2,493
4,321|Unrestricted
Funds
£000
1,328
483
-
1,811|Restricted
funds
£000
-
-
3,405
3,405|202
4
Total
£000
1,328
483
3,405| |---|---|---|---|---|---|---| |||||||5,216| ## ## |Royalty
income
Rental
income
Sundry
income
Other
trading
income|Unrestricted
Funds
£000
5
17
44
955
1,021|Restricted
funds
£000
-
76
7
-
83|202
5
Total
£000
5
93
51
955
1,104|Unrestricted
Funds
£000
6
1
23
692
722|Restricted
funds
£000
-
49
8
-
57|202
4
Total
£000
6
50
31
692| |---|---|---|---|---|---|---| |||||||779| ## |Royalty
income
Rental
income
Sundry
income|Unrestricted
Funds
£000
3
17
44
64|Restricted
funds
£000
-
-
-
-|202
5
Total
£000
3
17
44
64|Unrestricted
Funds
£
000
6
1
23
30|Restricted
funds
£000
-
-
-
-|202
4
Total
£000
6
1
23| |---|---|---|---|---|---|---| |||||||30| ## ## |**Group**||||||| |---|---|---|---|---|---|---| |Bank interest
**Charity**
Gift Aid from
subsidiaries
Bank interest|Unrestricted
Funds
£000
68
68
Unrestricted
Funds
£000
1,831
12
1,843|Restricted
funds
£000
2
2
Restricted
funds
£000
-
-
-|202
5
Total
£000
70
70
202
5
Total
£000
1,831
12
1,843|Unrestricted
Funds
£000
24
24
Unrestricted
Funds
£000
1,031
12
1,043|Restricted
funds
£000
3
3
Restricted
funds
£000
-
-
-|202
4
Total
£000
27| |||||||27| |||||||202
4
Total
£000
1,031
12| |||||||1,043| ## ## |**roup **||||||| |---|---|---|---|---|---|---| |Farming and
land use
transition
Healthy and
sustainable
diets
Certification
costs
Exchange
costs|Unrestricted
Funds
£000
1,68
1
2,647
12,
462
1,929
18,
719|Restricted
funds
£000
2,34
6
2,30
1
-
-
4,647|2025
Total
£000
4,02
7
4,94
8
12,
462
1,929
23,
366|Unrestricted
Funds
£000
1,449
2,264
11,580
1,509
16,8
0
2|Restricted
funds
£000
2,036
2,290
-
-
4,
3
2
6|2024
Total
£000
3,485
4,554
11,580
1,509| |||||||21,
128| ## |Farming and
land use
transition
Healthy and
sustainable
diets|Unrestricted
Funds
£000
1,68
1
2,647
4,3
28|Restricted
funds
£000
1,709
2,301
4,010|2025
Total
£000
3,39
0
4,948
8,
338|Unrestricted
Funds
£000
1,455
2,264
3,7
19|Restricted
funds
£000
1,611
2,290
3,901|2024
Total
£000
3,066
4,554| |---|---|---|---|---|---|---| |||||||7,
620| |202
5|202
4| |---|---| |No.|No.| |-----------------------|-----------------------| |27
66
81
227|27
55
82
204| |---|---| |15|11| |---------------------|-----------------------| |416|379| |==========|===========| |13,217
1,347|11,595
1,198| |---|---| |565|4
89| |---------------------|-----------------------| |15,129|1
3,282| |==========|==========| |202
5|202
4| |---|---| |No.|No.| |-----------------------|-----------------------| |23|2
4| |61|55| |81|8
2| |---------------------|-----------------------| |165|1
61| |==========|==========| |5,686
582|5,125
521| |---|---| |251|2
22| |-----------------------|-----------------------| |6,519|5,
868| |===========|==========| |29|28|29|28| |---|---|---|---| |53|54|53|38| |----------------------|-----------------------|----------------------|----------------------| |82|82|82|66| |==========|==========|==========|==========| |£70,001 to £80,000
£80,001 to £90,000
£90,001 to £100,000
£
110
,001 to £1
20
,000
|4
3
1
1
|4
1
1
2|1
1
1
-|2
-
1
-| |---|---|---|---|---| |£120,001 to £130,000|1|-|-|-| ||----------------------|---------------------|------------------------|----------------------| ||2
3|12|10|4| ||==========|==========|===========|==========| ||_Group _|_Group _|_Charity _|_Charity _| ||202
5|202
4|202
5|202
4| ||£000|£000|£000|£000| |Contributions to defined contribution pension||||| |schemes for the above higher paid staff||||| |amounted to|83|40|35|12| ||=======|=======|=======|======| |2||2|| |---|---|---|---| ||-||-| |=========|=========|=========|========| |**Group**
Fundraising
Farming and land use
transition
Healthy and sustainable
diet
s
Creditor release
Certification costs
Exchange costs
Other trading activities|Support
costs
£000
76
208
302
-
-
-
-
586|Direct
costs
£000
1,002
3,819
4,646
-
12,
462
1,929
206
24,064|202
5
Total
£000
1,078
4,027
4,948
-
12,462
1,929
206
24,650|Support
costs
£000
84
199
311
-
-
-
-
594|Direct
costs
£000
985
3,286
4,243
(690)
11,580
1,509
151
21,064|202
4
Total
£000
1,069
3,485
4,554
(690)
11,580
1,509
151| |---|---|---|---|---|---|---| |||||||21,658| 311 4,243 4,554 |46
19
95
97
35|51
25
99
115
27| |---|---| |48|44| |==========|==========| |46
3
83
40
35|51
7
87
62
27| |---|---| |11|11| |==========|==========| • • |_12._
_Taxation_
_(continued)_||||| |---|---|---|---|---| |It is the intention that some profits of Soil Exchange Limited, when they arise in the future,||||| |will be donated to the Charity and some will be retained in the company to support its||||| |growth. Any profits retained will be subject|to corporation tax.|||| |_13._
_Intangible Assets_||||| |**Group**||||| ||Software|Goodwill||Total| ||£000|£000||£000| |Cost||||| |At 1 April 202
4
and 31 March 2025|1,
100|2,050||3,
150| |Amortisation||||| |At 1 April 202
4|889|2,050||2,
939| |Charge for the year|97||-|97| ||-----------------------|-----------------------||----------------------| |At 31 March 202
5|986|2,050||3,036| ||-----------------------|-----------------------||-----------------------| |Net book value||||| |At 31 March 202
5|114||-|114| ||==========|==========||==========| |At 31 March 202
4|211||-|211| ||==========|==========||==========| |**Charity**||||Software| |||||£000| |Cost||||| |At 1 April 202
4
and 31 March 202
5||||366| |||||-----------------------| |Amortisation||||| |At 1 April 202
4||||316| |Charge for the year||||40| |||||-----------------------| |At 31 March 2025||||356| |||||-----------------------| |Net book value||||| |At 31 March 2025||||10| |||||==========| |At 31 March 2024||||50| |||||==========| |Amortisation is included in support costs in the SOFA and split between costs of||||| |fundraising, farming and land use transition|and healthy and sustainable diets based on|||| |headcount (
see
note 11).||||| ||**74**|||| ||Soil Association L||imited (The)|| ||Company Registration Number: 00409726|||| ||Registered Charity Number: 206862|||| ||Registered Charity Number (in Scotland): SC039168|||| |_14._|_Tangible Fixed Assets_|||||| |---|---|---|---|---|---|---| |**Group **||||||| ||||Leasehold /|Machinery||| ||Freehold land||building|and office||| ||and buildings
improvements|||equipment||Total| |||£000|£000|£000||£000| |Cost||||||| |At|1 April 2024|9,248|55|583||9,886| |Additions||-|-|24||24| |||-----------------------|-----------------------|-----------------------||----------------------| |At|31 March 2025|9,248|55|607||9,910| |||-----------------------|-----------------------|-----------------------||----------------------| |Depreciation||||||| |At|1 April 2024|289|23|410||722| |Charge for year||50|6|40||96| |||-----------------------|-----------------------|-----------------------||----------------------| |At|31 March 202
5|339|29|450||818| |||-----------------------|-----------------------|-----------------------||----------------------| |Net book value||||||| |At|31 March 202
5|8,909|26|157||9,092| |||==========|==========|==========||==========| |At|31 March 2024|8,959|32|173||9,164| |||==========|==========|==========||==========| |Group freehold land and buildings represents||our Bristol
H
ead
Office||plus the farms||| |owned|by Soil Association Land Trust.|||||| |||**75**||||| ||||Soil Association L||imited (The)|| |||Company Registration Number: 00409726||||| ||||Registered Charity Number:|||206862| |||Registered Charity Number (in Scotland): SC039168||||| |_14. Tangible Fixed Assets (continued)_|||||| |---|---|---|---|---|---| |**Charity**|||||| |Freehold land||Leasehold|Office||| |and buildings
improvements|||equipment||Total| ||£000|£000|£000||£000| |Cost|||||| |At 1 April 202
4|3,386|12|4
28||3,8
26| |Additions|-|-|14||14| ||-----------------------|-----------------------|-----------------------||----------------------| |At 31 March 202
5|3,386|12|442||3,840| ||-----------------------|-----------------------|-----------------------||----------------------| |Depreciation|||||| |At 1 April 2024|289|11|331||631| |Charge for year|50|1|31||8
2| ||-----------------------|-----------------------|-----------------------||----------------------| |At 31 March 202
5|339|1
2|362||71
3| ||-----------------------|-----------------------|-----------------------||----------------------| |Net book value|||||| |At 31 March 202
5|3,047|-|80||3,127| ||==========|==========|==========||==========| |At 31 March 202
4|3,
097|1|97||3,
195| ||==========|==========|==========||==========| |Charity freehold land and buildings represents|our Bristol Head Office.||||| ||**76**||||| |||Soil Association L||imited (The)|| ||Company Registration Number: 00409726||||| |||Registered Charity Number:|||206862| ||Registered Charity Number (in Scotland): SC039168||||| |152
(1)|1
43
-| |---|---| |7|9| |----------------------|----------------------| |158|1
52| |==========|==========| |140|138| |---|---| |==========|==========| |18|14| |---|---| |==========|==========| =========== ## |SA
Certification
Certagrosilva S.L.
SA Sales and
Services
£000
£000
£000
**Income statement / Statement of financial activities**
Donations
-
-
-
Legacies
-
-
-
Income from sales
13,907
-
1,038
Grants receivable
102
-
-
Turnover
14,009
-
1,038
Cost of sales
(
6
,969
)
(61)
(253)
Gross profit / (loss)
7,0
40
(61
)
785
Administration
expenses
(
6,045
)
(10)
(6)
Other income
13
1
-
Interest receivable
-
-
44
Net profit / (loss)
1,008
(70)
823
Gift Aid payable
(
1,008
)
-
(823)
Retained in
subsidiaries
-
(70)
-
**Balance sheet**
Fixed assets
107
-
-
Current assets
6,984
13
1,260
Current liabilities
(7,059)
(171)
(1,233)
Long
-
term liabilities
-
-
-
Net assets /
(liabilities)
32
(158)
27|Soil Exchange
£000
-
-
2,048
179
2,227
(
1,988
)
239
(1
87
)
-
-
52
-
52
-
2,050
(1,492)
-
558|S
A
. Land Trust
£000
103
-
203
331
637
(654)
(17)
-
-
2
(15)
-
(15)
5,969
692
(94)
-
6,567|202
5
Total
£000
103
-
17,196
612
17,911
(9,9
25
)
7,9
86
(6,
248
)
14
46
1,
798
(1,
831
)
(
33
)
6,076
10,999
(10,049)
-
7,026|202
4
Total
£000
23
76
14,601
422| |---|---|---|---|---| |||||15,122| |||||(8,417)| |||||6,705| |||||(6,014)
14
3
1| |||||736| |||||(1,031)| |||||(295)| |||||6,135
9,072
(8,776)
-| |||||6,431| |4,523
-|4,506
-|157
2,
347|348
1,
759| |---|---|---|---| |2,192|2,240|1,513|1,576| |-----------------------|-----------------------|-----------------------|----------------------| |6,715|6,746|4,0
17|3,
68
3| |===========|==========|==========|==========| |140
972
4,253
1,081
-|1
35
1,027
4,022
1,062
-|140
443
481
152
128|1
35
289
583
1
38
-| |---|---|---|---| |2,369|1,893|41|35| |-----------------------|-----------------------|-----------------------|----------------------| |8,815|8,139|1,385|1,
180| |==========|==========|==========|==========| |3,001
3,280
|1,
713
2,990
|-
126|-
-| |---|---|---|---| |(3,001)|(1,702)|-|-| |----------------------|----------------------|----------------------|--------------------| |3,280|3,001|12
6|-| |==========|==========|==========|=========| - - - |)
145

464|140
449|145
464|140
449| |---|---|---|---| |573|733|573|733| |-------------------|-----------------------|---------------------|----------------------| |1,182|1,
322|1,182|1,
322| |=========|==========|==========|==========| - - |-|26|-|36| |---|---|---|---| |----------------------|-----------------------|-----------------------|----------------------| |3|5
3|3|79| |==========|==========|==========|========| |---------------------|----------------------|----------------------|----------------------| |---|---|---|---| |3|37|3|47| |==========|==========|==========|==========| ||||| |---|---|---|---| |6|-|6|-| |----------------------|-----------------------|-----------------------|----------------------| |104|5|97|-| |==========|==========|==========|========| |202
5
and and
uildings
£000|202
5
Other
£000
|202
4
Land and
buildings
£000|202
4
Other
£000| |---|---|---|---| |-|5|-|-| |---------------------|----------------------|----------------------|----------------------| |-|5|-|-| |==========|==========|==========|==========| |-------------------|-------------------|-------------------| |---|---|---| |2,791|409|3,200| |========|=========|=========| ||Transfers from|| |Balance at|income and|Balance at| |31 Mar|expenditure|31 Mar| |202
4|account|202
5| |£000|£000|£000| |1,923|32|1,955| |350|-|350| |360|434|794| |-----------------|-----------------|-----------------| |2,633|4
66|3,099| |=======|========|========| |_22._
_Total Funds _||||||||| |---|---|---|---|---|---|---|---|---| |**Group **||||||||| |||At 31 Mar|||Unrealised||At|31 Mar| |||202
4|Income|Expend|gains|||202
5| |||£000|£000|£000|£000|||£000| |Unrestricted funds||3,703|21,154|(
19,982
)||7||4,882| |||----------------|----------------|----------------|----------------|||----------------| |Restricted funds:||||||||| |SA Land Trust||6,582|639|(654)||-||6,567| |Farming and land use transition:||||||||| |Forestry Commission
–
Whole Farm
Tree Plan||-|161|(161)||-||-| |King Charles III Charitable Fund||||||||| |(formerly Prince of Wales' Charitable||100|-|(100)||-||-| |Foundation)||||||||| |Other||1,226|1,101|(1,369)||-||958| |||----------------|----------------|----------------|----------------|||----------------| |Total Farming and land use transition||1,326|1,262|(1,630)||-||958| |||----------------|----------------|----------------|----------------|||----------------| |Healthy and sustainable diets:||||||||| |The National Lottery Community
Fund
–
Food
for
Life Get Togethers||72|-|(67)||-||5| |The National Lottery Community||||||||| |Fund and Esm é
e Fairbairn Foundation||600|226|(739)||-||87| |-
Sustainable Food Places phase three||||||||| |The National Lottery Community||||||||| |Fund
-
Sustainable Food Places phase||-|140|(77)||-||63| |3 extension||||||||| |Esmée Fairbairn Foundation
-
Sustainable Food Places phase 4||-|250|(224)||-||26| |Other||113|1,130|(1,157)||||86| |||----------------|----------------|----------------|----------------|||----------------| |Total Healthy and sustainable diets||785|1,746|(2,264)||-||267| |||----------------|----------------|----------------|----------------|||----------------| |Waterloo Foundation||-|60|-||-||60| |Esmée Fairbairn Core Funding||200|-|(100)||-||100| |Fundraising||7|15|(20)||-||2| |||----------------|----------------|--------------------|----------------|||----------------| |Total restricted funds||8,900|3,722|(4,668)||-||7,954| |||------------------|------------------|--------------------|-------------------||------------------|| |Total funds||12,603|24,876|(
24,650
)||7||12,836| |||=========|=========|=========|=========||=========|| |||**85**||||||| |||||Soil Association L||imited (The)||| ||||Company Registration Number: 00409726|||||| |||||Registered Charity Number: 206862||||| |||Registered Charity Number (in Scotland): SC039168||||||| |_22. Total funds (continued)_|||||||| |---|---|---|---|---|---|---|---| |**Group prior year**|||||||| ||At 31||||Transfer||| ||Mar|||Unrealised|between||At 31 Mar| ||202
3|Income|Expend|losses||funds|202
4| ||£000|£000|£000|£000||£000|£000| |Unrestricted funds|3,663|17,360|(1
7,329
)|9|||3,703| ||----------------|----------------|----------------|----------------||----------------|----------------| |Restricted funds:|||||||| |SA Land Trust|6,683|331|
(
432
)|-|||6,582| |Farming and land use transition:|||||||| |NEIRF
–
Agroforestry Carbon Code|-|17|
(
17
)|-|||-| |The Prince of Wales’s Charitable Fund|250|-|
(
150
)|-|||100| |Other|872|1,
720|
(1,
3
66
)|-|||1,226| ||----------------|----------------|
----------------|----------------||----------------|----------------| |Total Farming and land use transition|1,122|1,
73
7|
(1
,533
)|-|||1,326| ||----------------|----------------|
----------------|----------------||----------------|----------------| |Healthy and sustainable diets:|||||||| |The National Lottery Community||||||-|| |Fund
–
Better Care|-|-|
-|-|||-| |The National Lottery Community
Fund
–
Food
for
Life Get Togethers|428|-|
(
356
)|-||-|72| |The National Lottery Community|||||||| |Fund and Esm é
e Fairbairn Foundation|688|885|
(
973
)|-||-|600| |-
Sustainable Food Places phase three|||||||| |The National Lottery Community
Fund
–
Covid
-
19 Emergency Funding|139|-|
(
139
)|-||-|-| |Other|11|845|
(
743
)||||113| ||----------------|----------------|
----------------|----------------||----------------|----------------| |Total Healthy and sustainable diets|1,266|1,
730|
(
2,211
)|-||-|785| ||----------------|----------------|
----------------|----------------||----------------|----------------| |Esmée Fairbairn Core Funding|-|350|
(150)|-||-|200| |Samworth Foundation
-
Citizen||||||-|| |Insight & Digital Transformation|-|-|
-|-|||| |Fundraising|10|-|
(3)|-||-|7| ||----------------|----------------|
--------------------|----------------||----------------|----------------| |Total restricted funds|9,081|4,148|
(4,329)|-|||8,900| ||------------------|------------------|
--------------------|-------------------||----------------|------------------| |Total funds|12,744|21,508|
(21,658)|9||-|12,603| ||=========|=========|
=========|=========|=========||=========| |||**86**|||||| |||||Soil Association L||imited (The)|| |||Company Registration Number: 00409726|||||| ||||Registered Charity Number: 206862||||| |||Registered|Charity Number (in Scotland): SC039168||||| |£000
3,858|£000
6,576|£000
(5,385)
|£000
7|£000
5,056| |---|---|---|---|---| |2,321|3,100|(4,031)|-|1,390| |-----------------|----------------|----------------|-----------------|-----------------| |6,179|9,676|(9,416)|7|6,446| |========|========|========|========|========| |£000
3,621|£000
4,323|£000
(4,095)|£000
9|£000
3,858| |---|---|---|---|---| |2,400|3,825|(3,904)|-|2,321| |-----------------|----------------|----------------|-----------------|-----------------| |6,021|8,148|(7,999)|9|6,179| |========|========|========|========|========| |3,396|2,668|(1,182)|4,
882| |---|---|---|---| |5,969|1,985|-|7,954| |-----------------------|-----------------------|----------------------|----------------------| |9,365|4,
653|(1,182)|12,
836| |==========|==========|==========|==========| |3,921|2,3
17|(1,182)|5,
056| |---|---|---|---| |-|1,390|-|1,390| |-----------------------|-----------------------|-----------------------|----------------------| |3,921|3,7
07|(1,182)|6,
446| |==========|==========|==========|==========| |_23._
_Cash Flow Information_||||| |---|---|---|---|---| |**Group **||||| |Reconciliation of changes in resources|to net cash inflow||202
5|202
4| |from operating activities|||£000|£000| |Net
surplus / (
deficit
)
for the year|||233|(141)| |Add back depreciation charged|||95|99| |Add back amortisation charged|||97|115| |Remove unrealised gain
o
n investments|||(7)|
(9)| |Add back interest paid|||46|51| |Decrease
/ (i
ncrease
)
in debtors|||31|(1,217)| |Increase
in creditors|||536|1,700| |Add back decrease in creditors from financing activities|||135|131| |(shown on face of cashflow)||||| ||||----------------------|----------------------| |Net cash
inflow
from operating activities|||1,166|729| ||||==========|==========| |Analysis of cash and cash equivalents||||| ||At|1 April|At|31 March| |||202
4|Cash flow|202
5| |||£000|£000|£000| |Cash at bank and in hand||5
,
791|962|6,753| |Analysis of changes in net debt||||| ||||Other|| ||||non
-|| ||At 1 April|Cash|cash
At|31 March| ||202
4|flow|
changes|202
5| ||£000|£000|£000|£000| |Cash at bank and in hand|5,791|962|
-|6,753| |Loans falling due within one
year|(135)|135|
(140)|(140)| |Loans falling due after one year|(1,322)|-|
140|(1,182)| |Total|4,334|1,097|
-|5,431| ||**89**|||| ||||Soil Association L
imited (The)|| |||Company Registration Number: 00409726||| |||Registered Charity Number:||206862| ||Registered Charity Number (in Scotland): SC039168|||| |_23. Cash flow information (continued)_|||||||| |---|---|---|---|---|---|---|---| |**Charity**|||||||| |Reconciliation of changes in resources to net cash inflow|||||202
5||202
4| |from operating activities:|||||£000||£000| |Net
surplus
for the year|||||267||158| |Add back depreciation charged|||||82||87| |Add back amortisation charged|||||40||62| |Remove unrealised loss on investments|||||(7)||
(9)| |Add back interest paid (shown on face of cashflow statement)|||||46||51| |Increase in debtors|||||(
334|)|
(320)| |Increase / (d
ecrease
)
in creditors|||||65||(792)| |Add back decrease in creditors from financing activities|||||135||131| |(shown on face of cashflow)|||||||| |||||--------------------|||----------------------| |Net cash
inflow / (
outflow
)
from operating activities|||||294||(632)| ||||||=========||==========| |Analysis of cash and cash equivalents|||||||| ||At|1 April|||At||31 March| |||202
4|Cash flow||||202
5| |||£000|£000||||£000| |Cash at bank and in hand||1,601|(526)||||1,075| |Analysis of changes in net debt|||||||| ||||Other||||| ||||non|-|||| ||At 1 April|Cash|cash||
At||31 March| ||202
4|flow|
changes||||202
5| ||£000|£000|£000||||£000| |Cash at bank and in hand|1,601|(526)||-|||1,075| |Loans falling due within one
year|(135)|135|
(140)||||(140)| |Loans falling due after one year|(1,322)|-|
140||||(1,182)| |Total|144|(391)||-|||(247)| ||**90**||||||| ||||Soil Association L|||imited (The)|| |||Company Registration Number: 00409726|||||| |||Registered Charity|||Number:||206862| ||Registered Charity Number (in Scotland): SC039168||||||| |158|1
52|158|1
52| |---|---|---|---| |----------------|-------------------|------------------|-----------------| - - - - - - - - - - - - - - - - - - - - |_2_
_7_
_. Comparative Consolidated Statement of Financial Activities_|_2_
_7_
_. Comparative Consolidated Statement of Financial Activities_|_2_
_7_
_. Comparative Consolidated Statement of Financial Activities_|_2_
_7_
_. Comparative Consolidated Statement of Financial Activities_|||| |---|---|---|---|---|---|---| ||||Unrestricted|Restricted|Total|Total| ||||funds|funds|funds|funds| |||Note|
202
4|202
4|202
4|202
3| ||||||(restated*)|| ||||£000|£000|£000|£000| |INCOME FROM:||||||| |Donations and legacies||2|1,439|519|1,958|2
,
155| |Charitable activities||3|15,175|3,569|18,744|1
6,140| |Other trading activities||4|722|57|779|239| |Investment income||5|24|3|27|1
4| ||||-----------------------|-----------------------|-----------------------|-----------------------| |Total income|||17,360|4,148|21,508|1
8
,
548| ||||===========|===========|===========|==========| |EXPENDITURE ON:||||||| |Raising funds|||1,066|3|1,069|89
7| |Charitable activities||6|16,802|4,326|21,128|18
,8
97| |Release of creditor||7|(690)|-|(690)|
-| |Other trading activities|||151|-|151|966| ||||-----------------------|-----------------------|-----------------------|-----------------------| |Total expenditure||9|17,329|4,329|21,658|20
,
760| ||||===========|===========|===========|==========| |Net gain / (loss) on investments||15|9|-|9|(7)| ||||-----------------------|-----------------------|-----------------------|-----------------------| |Net expenditure||||||| |and net movement in funds|||40|(181)|(141)|
(2,219)| ||||===========|===========|===========|==========| |RECONCILIATION OF FUNDS||||||| |Total funds brought forward|||3,663|9,081|12,744|14,963| ||||-----------------------|-----------------------|-----------------------|-----------------------| |Total funds carried forward||22|3,703|8,900|12,603|12,744| ||||===========|===========|===========|===========| |_* Exchange income and expenditure w_|||_ere_
_included under_|_‘other trading activities’ in_||_the_| |_2022_
_-_
_23 accounts. This_|_was_
_restated as income and expenditure from charitable_|||||| |_activities._||||||| ||||**94**|||| |||||Soil Association L
imited (The)||| ||||Company Registration Number: 00409726|||| |||||Registered Charity Number:||206862| ||||Registered Charity Number (in Scotland): SC039168|||| **www.soilassociat on.org**