REGISTERED CHARrrY PllJlABER: 279242 REPORT OF THE TRUSTEES AND UNAUDrrED FINANCIAL STATEMEIWJ FOR THE YEAR ENDED 31 JULY 2025 FOR RESPONSIVE EARTH TRUST Bronsen8 Charterod Certified A(xxJuntanls Eden House Two Re[S Business Park Wlney Oxfotdshire OX28 4BL
RESPONSIVE EARTH TRUST CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 Pag• Referpnc• and Admlnblrallve Delails Report ofth• Trustoos dependent Examln•rfs Report statementof Flnanclal Activits• Balan¢0 Sh901 Not•$ to the Flnan¢ial Statsmont• 6 to 9 Dttalled Stst•ment of Flnancial Activlllg$ 10
RESPONSIVE EARTH TRUST REFERENCE AND ADIIIINISTRATIVE DETAILS FOR THE YEAR ENDED 31 JULY 202S TRUSTEES MrA C H Gordon OBE Mr l K Clements Mrs H Kippax PRINCIPAL ADDRESS Rusknn Mill Old Biislol Road Nailsworth GloucEsternhY6 GL6 OLA REGISTERED CHARrrf NUMBER 279242 INDEPENDENT EXAMINER Bronsens charte Certified A(xxuntsnts Eden H¢)use Two Rivers Business Park Wthey Oxfordshire OX28 4BL Page 1
RESPONSIVE EARTH TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 The tru$199$ present their report with the fjnanryal statements of Ihe d)arity frjr the year en{1 31 Juty 2025. The trustees have 8dtspted Ihe wow&on5 of Accounting and ReportlrrfJ by Chariti85". Slatèment of Re(ommgnded Prdth"ce 8ppli(8ble to tharitE5 preparing their aOUrtts in 8ecordance with the Financial ReixKting Standard appli¢ablg in the UK and Republlc of 1rdd {FRS 1021 leffgctive 1 January 2019). OWECThES AND ACTIVITIES lJbJeclfve8 and alms The object of tho Trust is the advancement of the edltiOn of the wbli¢ in agricutture and relat8d sufy'ects th particular reference lo prlnrypl8s and methods based on the te8thin9 of R01f Sknner. ACHIEVEMENTS ANO PERFORMANCE Charitsbl& actSvhle8 The main activity of the charity during the year has been the leasng of Pks DwtA Fam. its prinwal asset. Ruskin Mill TNSI Ltd for the purFose of 0rating a therdpeulic edLv31ional pyogramme for young peop specaal nee(Is. FINANCIAL REVIEW R•8•fl08 poIIcy The finanaal positMJn of Ihe Twst remains sound and the Trustees LX)nfim that reserv9s are adequats to fv1 present obligatmjns. FUTURE PLANS FUre plans for the Resp81¥$ Earth Trust are.. al To gfft Ihe propety Lyn Pth. together with approximatsty 20 aL¥es of aljoinitwJ familand, to the charity Rusknn Mill Centre for Researth IRMCRI in order to supsx)rt tha researc* th81 wll be conducted by RMCR. bl To dOP the Canomen Awen Centre on the Trusfs land at Plas LW. subjecl to the sucLessful granling of planning consent. c) To (xjnlinue kasing PLas Ehybl Fam lo Ruthn Mill Trust Ltd for the purp)se of operating a ihw4)euic 8ducalti)81 pr(yJramme for Yng people wth special needs. STRUCTURE. GOVERNANCE AND MANAGEMENT Gov•mlng document The Charity is contrd18(I by its goveming documgnL a Deed of Trust, and ccfflstilules an unincorporated charity. The Oeed of Tw5t was nstItute on 19 September 1979 by Marion Estell Swatton. Jogn Wnifred Mary Hydon. Daniel Manasse David Donahaye and Cornelie de Bruyne. Approved by orderofthe board of lrnstees on 15 May 2026 aThJ signed on its behalf by.. MrA GtIOn OBE- Trustee Pe2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RESPONSIVE EARTH TRUST
Independent examiner's report to the trustees of Responsive Earth Trust
I report to the charity trustees on my examination of the accounts of Responsive Earth Trust (the Trust) for the year ended 31 July 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Philip Burton BSc FCA
Bronsens Chartered Certified Accountants Eden House Two Rivers Business Park Witney Oxfordshire OX28 4BL
Date: .........15 May 2026................................... .
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RESPONSIVE EARTH TRUST STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 JULY 2026 31.7.25 Uryestiicled thjnd 31.7.24 Tt)tsl funds Notes INCOhlE AND ENDOWMENTS FROM t)onal#)ns and legacies 146,357 Investment Inc*)me Totsl 189.787 EXPENDITURE ON Other 14,655 18,879 NET INCOhlE 30,311 170,908 RECONCIUATION OF FUNDS Totsl fvnds brought forward 1.IX)0.758 829,850 TOTAL FUNDS CARRIEO FORWARD 1,031.069 1,C(KJ,758 The notes fomi p¥t ofthese fin8nc4al statements Page 4
RESPONSIVE EARTH TRUST BALANCE SHEET 31 JULY 2025 31.7.25 Umestricted 31.7.24 Total fund5 Note8 FIXED ASSETS Tangibje assets 942.253 942.295 CURRENT ASSETS Debtors Cash at bank 24.7 235.073 4,5CKJ 243.6 259.863 248.199 CREDITORS Amounts falling du8 within one year 131,245) {29.6> NET CURRENT ASSETS 228,618 218.539 TOTAL ASSETS LESS CURRENT LIABIUTIES 1,170,871 1,160.834 CREDITORS Amounts falling due after mora ce year 8 (139.802) If&3,076} NET ASSETS 1.031.C69 1,.758 FUNDS Unreslitted lund8 10 1,031.C69 1.000,758 TOTAL FUNDS 1,031.¢A9 I..758 The fjnancial statements were 8pprovgd by the Bo¥d of Trustses and aulhorised br issuè on 15 May 2028 d were signed on 115 behalf by.. rA H GOrdC OBE- Trustee The notes fom) part of these financial stalements Page 5
RESPONSIVE EARTH TRUST NOTES TO THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 JULY 2025 ACCOUNTIMG POUCIES Bask of prfyparfng the financial statements The financial stslemenls of the charity, which is a public t&fil entity unts FRS 102. have been prepad in accordan with the Charities SORP IFRS 102) 'Accoun'n9 and ReportiThJ by Charities.. Statement of Recommended Practice applicable to ¢harils preparing Iheir acnts in aco)rdan with the Financial Reporting Standard applicable in the UK an(J Republi¢ of Ireland IFRS 1021 leffgthve 1 January 20191., Financial Reporting Standard 102 Th Financial Reporting Standard applicable n the UK and Repuwic of Ireland and the Chaiilies Act 2011. Thg financial staternents have t¢en prepared underthe historical cost convention. The ffinanoal statements are ptesented in stgdlng whi¢h 1$ the functional (rrencY of thg ¢harlty aTrJ rounded to the nearest £. Flnanclal reporting 8tsndard 102- reduced disclosure exemption$ T charity has tsken 8dvantsge of thè followng disdosure exempb.on in preparing these financial statements, as peittl by FRS 102 'Th8 Finanaal Reporting Standard applicable in th& UK and Republi¢ of Ireland.: Ihg requirements of Sect)n 7 Stslement of Cash Fkxs. Incomè AJI income is reccJnised the Stslement of Frnanaal Athilies once the dwrity has enliuement lo the funds. rt is prcbabk thatlhe inc(MnÈ will b8 r1Ved and the orThJJnt can be measured reliabty. Expendlture Liabilrties are reeognised as expendmure as swn as ttre 18 a teg81 or eAMStnJctiv8 obligation commrtbrrfJ the charty lo that expenditure, il is probable that a transfer of eTh)nomi¢ beneffts will be required in setuemenl and the amount of the obligation can be measured reliably. ExnditUre is accounted for on an acrruals baws and has been classified under headings that aggregate all rst retd to Ihe calegory. Where costs Can1 b$ directly attributed to headings they hav$ been 8110(tgd to acbmties cfj a basis C4)nsOslenl wth th& use of resou$. Tangiblg fixed a••ets Dgpreciathon is prowded at the fo11thrrfj annual rales in lyder to write off e8th asset over its eslirnated us8kn1 lifa. Freehold propety Fixtures and frttings not prowded 250A on reducing baknc• Freehokl protertses arg not depreuatsd as the trustaes consider that the present value of ftrtur InMe exCeS Iheir bcd( value. Taxatlon Th& charity is exempl from tsx on its tharitable a(#Mtvts. Fund accountlng Unrestrided fjjnds can be used in acc(xdance th the tharitab objthe8 at disuetion of the Iru8es. Restriced funds can only be used for paiti¢ular restricled wrposes Ythhin the oblects of the tharity. Re$trirtion$ aris• when speafied by the donor or wh8n lunds are raised for particular restricted purposes. Furthèr explanation of Ihe nature and purpose of èach fuThJ is induded in the notes to the finand81 stslements. Page 8 tAJntinued...
RESPONSIVE EARTH TRUST NOTES TO THE FIWANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2025 IHVESTMENT INCOME 31.7.25 31.7.24 Rents received 43.430 SUPPORT COSTS Management Other o)sts Tota8 Other $OuS gxpendad 42 11.B13 2.8C(I 14.655 sup o)sts, knc¥Jded In the atVe. are as follows: 31.7_25 Olher resour expended 31.7.24 Tclal Insurance Depreciation of langibie assets InleTesl payablè and similar th8rges IndeperKlenl examination fee Bookkeeping costs Bank charges 1.933 42 11,813 1,450 14.161 14.655 18,879 TRUSTEES. REMUNERATION AND BENEFITS There w&re no trustees. remuneration or other beneffils for the year ond8<131 July 2025 nor for the year ended 31 Juty 2024. Trustee8' expenses There were no trust88s' expenses paid for the year endgj 31 July 2025 nor for the year ended 31 July 2024. TANGIBLE FIXED ASSErs Fixtures and ffttings Freehofd property TotaLs At 1 August 2024 and 31 July 2025 942,128 42,312 984,440 DEPRECIATK)N At 1 August 2024 Charge for year 42,145 42 42.145 42 At 31 Juty 2025 42.187 42,187 NET BOOK VALUE At 31 Juty 2025 942.128 125 942,253 At 31 Juty 2024 942,128 167 942,295 Page 7 continued...
RESPONSIVE EARTH TRUST NOTES TO THE FINANCIAL STATEMENTS- Continued FOR THE YEARENDED 31 JULY 2026 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.7.25 31.7.24 Trade debtors 24.790 CREDITORS: AMOUPWd FALUNG DUE WITHIN ONE YEAR 31.7.25 31.724 Bank k)8ns and ov8rdrafts15ee nots 9) VAT Olher credito Accruals 19,C(KS 19.OC() 574 2.243 7,843 31,245 29.660 CREDITORS: AMOUNTS FALUNG DUE AFTER MORE THAN ONE YEAR 31.7.25 31.7.24 Bank loans Iw note 9) 139,802 160.076 LOANS An anatysl$ of the maturity of loans is gNen below.. 31.7.25 31.7.24 Arncmjnts falling due within one year on demand- Bank loans 19,0 19,(KQ Arnounts 18tling tse99n or* and tsvo years.. Bank loans- 1-2 years 20.OCO 20,C(K) Amounls falling due tthe8n and five yeats.. Bank loans- 2-5 years Amounls falling due in mNg Ihan five yeats.. Repayable by instalments.. BanX10gns more 5 yr by instal 74,078 10. MOVEMENT IN FUIIDS Net movement in lund$ At 31.7.25 Al 1.8.24 Unrestricted lunds Gèneral fund 1.CIXJ,758 30.311 1.031,069 TOTAL FUNDS 1,Crf)0.758 30.311 1,031.069 Page 8 tY)ntinu8d...
RESPONSIVE EARTH TRUST NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2025 10. MOVEMENT IN FUNDS- continued Nel movement in fund5. inclu¢Jed in the above are as folknvs.. In¢oming resources Resources expended Movemènl in funds UnrnBtrJcted lund• General ffiJnd (14.6551 30,311 TOTAL FUNDS I4,$ (14.6551 30.311 Comparative• lor movem•rt In funds Net movement in frjnds At 31.7.24 At 1.8.23 Unrestricted lund• General fund 829.850 170.908 1,OLK),758 TOTAL FUNDS 829,8XI 170,908 1,c,758 Cc4mparalNe nel movement i) funds. 1ndled in thè above are as follows.. Incoming sources Resource5 Movement expended in funds Unrostrlct•d fundB General fund 189,787 (18.8791 170,908 TOTAL FUNDS 189.787 118,8791 170,9Q8 11. RELATED PARTY DISCLOSURES Mr A C H Gorthn and Mrs H KiFvax are also trustees of Ruskin Mil Tnjst (charity no, 113716n. Dwing the year the charity rgc8Ned £44.96612D24 - £43,400) in rental from Ruthn Mill Trust. At 31 July 2025 £24,79012024- £4,509) was outstanding. Page 9
RESPONSIVE EARTH TRUST DETAILED STATEMEirr OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED31 JULY 2025 31.7.25 31.7.24 INCOME AND ENDOWMEiirs Donations andlogacl Donations 146.357 Inv•glm•nt Income Rents 18C8iV8d 43.430 Totsl Incomlng resou% 189.787 EXPENDITURE Support ¢o¥ts Managemgnt Insurance Platt and machinery deprerAation 42 55 42 1,988 Bank k)an Trtterest 11.813 14,161 Governance eosts Independent examinalton fee Bookk$gpitYJ $ts Bank tharges 1.450 1.350 1.350 1.350 2.800 2.730 Totsl resources fjxpended 14.655 18.879 Net in¢omp 30.311 170.908 Thls does not form part of the statutory finanaal staternents Page 10