##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
22 July 2025
##
|||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
||Notes|Funds
f|Funds
€|2024
t|2023
€|
|lncome andExpenditure||||||
|lncome andEndowments from||||||
|Donations and legacies|2|94,538||94,538|77,578|
|Charitable activities||2,008,562||2,008,562|2,025,379|
|Other trading activities|3|6,255||6,255|9,414|
|lnvestments
Total|3|13,914
2,123,269||13,914
2J23,269|2,251
w|
|Expenditureon:||||||
|Raising funds||16,877||16,877|13,685|
|Charitable activities||2,016,835||2,016,835|2,169,262|
|Total|5|2,033,712||2,033,712|2,182 947|
|Net movement infunds||89,557||89,557|(68,325)|
|Reconciliation offunds:||||||
|Total funds brought fonvard||4,027,018||4,027,018|4,095,343|
|Total funds carriedfonruard||4,116,575||4,116,575|4,027,018|
##
||Notes|2024
I|2023
t|
|---|---|---|---|
|FixedAssets
Tangiblefixedassets
lntangible fixed assets
lnvestments|1
8
I|370,603
1,725
4|375,263
3,053
4|
|||372,332|378,320|
|Current Assets||||
|Stock andworkinProgress
Debtors
Cashatbankand inhand|10|1,545,074
2120,647
802841|1,618,784
2,124,712
643,554|
|||4,468,562|4,387,050|
|Greditors:Amountsfallingdue
within oneyear|11|707,496|628,529|
|NetCurrent Assets||3,761,066|3,758,521|
|Creditors:Amountsfalling due
after oneyear|11|15,757|108,757|
|NetAssets||4,117,641|4,028,084|
|Funds
Share capital
Unrestricted funds|12
13|1,066
4 116,575|1,066
4,027,018|
|||4,117,641|4,028,084|
##
||Notes|2024
f|2024
f|t
2023|
|---|---|---|---|---|
|Cashflows from operating activities:|||||
|Netcash providedby(usedin)operatingactivities|A||152,060|(49,134)|
|Cash flowsfrominvestingactivities:|||||
|Dividends, interest and rentsfrominvestments|||13,914|2,251|
|Purchase of property, plant and equipment|||(6,687)|(2,330)|
|Netcash provided by (used in) investing activities|||7,227|(7e)|
|Changeincash and cash equivalentsintheperiod|||159,287|(49,2141|
|Cash and cash equivalentsatthe beginningoftheperiod
Cash and cash equivalentsatthe endofthe period||-@|643,554|692,768
643,554|
|A.Reconciliationofnet income/(expenditure)tonet cash flow from||operating activities|||
|Net income/(expenditure) for the reportingperiod|||89,557|(68,325)|
|Adjustmentsfor:|||||
|Depreciation charges|||11,347|13,409|
|Amortisation charges|||1,328|1,328|
|Dividends, interest and rentsfrominvestments|||(13,e14)|(2,251)|
|Loss/(profit)onthe sale of fixed assets|||||
|(lncrease)/decrease in stocks|||73,710|10,753|
|(lncrease)/decreaseindebtors|||4,065|(73,141)|
|Increase/(decrease)increditors|||(14,034)|69,093|
|Net cash proficed by(usedin) operating activities|||152,060|Æ|
|Analysis of changes in net debt|||||
||Atstartof|||At endof|
||year|Cash|Flows|year|
|Cash|643,554|159,287||802,841|
|Total|||||
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|lncomefr|om donationsand legacies|||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||Funds|Funds|2024|2023|
|||Ê|I|t|Ê|
|Operating|grants from parent organisation|65,444||65,444|61,163|
|Donations||29,094||29,094|16,415|
|||94,538||94,538|77,578|
##
##
|3|lncomefromothertradingactivitiesand investments|||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||Funds
Ê|Funds
I|2024
Ê|2023
Ê|
||Other income|6,255
6,255||6,255
-@
9,414
-wr||
||Bank interest|13,914||13,914|
2,251|
|4|Resourcesexpendedoncharitable activities|Unrestricted|Restricted|Total|Total|
|||Funds
I|Funds
€|2024
I|2023
Ê|
||Production and distributionof books
Grantstorelatedcharities
Supportcosts|1,561,457
24,348
418,552||1,561,457
24,348
418 552|1,646,014
34,256
471,894|
|||2,004,357||2,004,357|2,152,164|
|5|AnalysisofresourcesexPended
byexpendituretYPe|Staff
Costs
Ê|Other
€|Depreciation
€|-|Total
2024
f|Total
2023
â|
|---|---|---|---|---|---|---|---|
||Costofgenerating voluntary income
Advertising andPublicitY||16,877|||16,877|
13,685|
||Charitableactivities
Grants to related entities
Productionanddistributionof books
Support costs|585,592
177,090|24,348
975,865
228,787|12,675||24,348
1,561,457
418,552|34,256
1,646,014
471,894|
||Governance costs||12,478|||12,478|17 098|
|||762,682|1,258,355|12,675||2,033,712|2,182,947|
|support|costshave been allocated onthebasis of staff timings|incurred||
|---|---|---|---|
|lncluded|within totalexpenditure:|Total
2024
f|Total
2023
I|
|Auditor'
Pension|remuneration
costs|12,478
64,620|17,098
65,730|
##
|StaffCosts|||
|---|---|---|
||2024|2023|
|Staff costs consistof:|I|â|
|Salaries|601,948|575,104|
|Social security costs|56,517|49,949|
|Pension costs|64,620|65,730|
|Travel expenses|36,689|38,362|
|Other staff expenses|2,908|2,516|
||762,682|731,661|
##
|TangibleFixedAssets||||
|---|---|---|---|
||Freehold|Fixturesand||
||property|Equipment|Total|
||€|â|Ê|
|Cost||||
|At1January2024|404,747|318,496|723,243|
|Additions||6,687|6,687|
|At31December2024|404,747|325,183|729 930|
|Depreciation||||
|At1January2024|65,636|282,344|347,980|
|Charge for the period|1,800|9,547|11,347|
|At31December2024|67,436|291,891|359,327|
|NetBookValue||||
|At3'1December 2024|337,311|33,292|370,603|
|At31December2023|339,111|36,152|375,263|
##
|lntangibleFixedAssets|||
|---|---|---|
||Website||
||Costs|Total|
|Cost
AtlJanuary2024|7,967|7,967|
|Additions
As31December2024|7,967|--7W|
|Amortisation
AlIJanuary 2024
Charge fortheperiod|4,914
1,328|4,914
1,328|
|At31December2O24|@|@|
|Net Book Value
At31December2024
At31December2O23|-@
-Tõ'ß-|-F
-3õ-5r|
##
|Company|Countryof
registration|Sharesheld
Class|%|
|---|---|---|---|
|Houseof Natural FoodLimited|England andWales|Ordinary|100o/o|
##
##
|Company|Principal
Activity|Capitaland
reserves|Profit(Loss)
foryear|
|---|---|---|---|
|||2024|2024|
|||Ê|¿|
|House of Natural FoodLimited|Retail|(3,1.68)|r,574|
##
|Debtors|||
|---|---|---|
||2024|2023|
||I|â|
|Amountsdue after morethanone year:|||
|Trade debtors|951,950|951,950|
|Amountsduewithinone year:|||
|Trade debtors|1,119,184|1,119,671|
|Grants receivable|22,549|16,434|
|Amounts due from subsidiary undertakings|8,623|2,598|
|Other debtors|708|10,415|
|Prepaid expenses|17,633|23 644|
||2J20,647|2,124,712|
##
|Creditors||||
|---|---|---|---|
||2024||2023|
||â|t|Ê|
|Amountsfallingduewithinone year:||||
|Trade creditors|550,763||479,110|
|Amounts duetoparent charity|12,000||12,000|
|Othertaxesand social security costs|8,686||10,969|
|Accrued expenses and deferred income|103,500||103,500|
|Other amountspayable|32,547||22,950|
||707,496||628,529|
|Amountsfallingdue after one year:||||
|Amounts duetoparent charity|15,757||108,757|
|Sharecapital|2024||2023|
||€||s|
|Allotted, called up and fullypaid
1,066Ordinary sharesoff1each|1,066||1,066|
##
##
|||
(con|tinued)|tinued)|tinued)||
|---|---|---|---|---|---|---|
|13|FundsanalYsis|Balanceat
IJanuary
2024
t|Movement in Resources
lncomingOutgoingTransfers
€€f|||Balance at
31December
2024
Ê|
||Unrestricted funds||||||
||Designated funds
Propertyfund
Futurebaddebts
Property maintenance|378,3'16
647,000
553,532|6,687|(12,675)||372,328
647,000
553,532|
||TransitionalPension
assistance
Exchange fluctuation|40,606
475,573
2,095027|6,687|(3,643)
--læao
(12,675)||40,606
471,930
2,085,396|
||Generalfunds
Generalfund
Share capital|1,93'1,991
'1,066
1,933,057|2,116,582
2,116,582|(2,021,037)
(2,021,03r)|3,643
3,643|2,031,179
1,066
2,032|
||Totalunrestrictedfunds|4,028,084|2,123269|(2,033,712)||4,117,641|
||Total funds|4,028,084|2,123,269|||4,117,641|
##
|l5|RelatedPartYTransactions||2024|2023|
|---|---|---|---|---|
|||BUC|Total|Total|
||Goodssoldto relatedPartY
Amountsowed torelatedPartY|481,157
27,757|481,157
27,757|449,423
120,757|
||||4|1|