REGISTERED COMPANY NUMBER: N1621885 (Northern Ireland}
REGISTERED CHAIUTY NUMBER: 100201
Report of the Trustees and
Unaudlted Financial Statements
FOR THE YEAR ENDED
31 December2022
for
TRUE HARVEST SEEDS
M.B.McGrady & Co
Chartered Accountants
Rathmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS

TRUE HARVEST SEEDS
Contents of the Financial Statements
FOR THE YEARENDED 31 DECEMBER 2022
Page
Report of the Trustees
I to 10
Independent Examiner's Report
li
Statement of Financial Activities
12
Balance Sheet
13 to 14
Notes to the Financial Statements
15 to 23
Detailed Statement of Financial Activities
24 to 25

TRUE HARVEST SEEDS
Report ofthe Trustees
FOR THE YEAR ENDED 31 DECEMBER 2022
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 31 December 2022. 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 Stsndard applicable
in the UK and Republic of Ireland (FRS 102) (effective l January 2019).
OBIECTIVES AND ACTIVITIE5
Purposes and aims
Our charity's purposes as set out in the objects contsined in the company's memorandum of association.
l) (a) Promote for the benefit of the community and future generations the conservation, protection and
improvement of biodiversity through the provision of a botanical garden. a seed bank and repatriation of lost
plant species, to protect endangered species in accordance with the Convention on International Trade in
Endangered Species (CITES).
{b) Source viable Irish native and nabjralised seed.
2} Advance the education of the public so as to increase their knowledge, understanding appreciation and
awareness of:
a) vegetable and other appropriate seeds, their value and the benefits arising from their conservation.
b) the principles and practice ofmaintsining seed biodiversity and sustainable development,.
c) the design and application of seed conservation projerts in the community,.
d) educating trainers and teachers and developTng training aids for schools to tie in with their curriculum;
e) the benefits arising from the maintenance of organic principles.
3] Provide and promote information and interpretive material about vegetsble seeds.
4) Promote. foster and carry on study 2nd research into the principles and practice of seed saving and to publish
the use￿1 results of such research.

TRUE HARVEST SEEDS
Report of the Trustees
FOR THEYEAR ENDED 31 DECEMBER 2022
OBIECTIVES AND ACTIVITIE5
Our maln artivities undertaken to further our alms
Maintaining and further development of headquarters at Kilclief Seed Centre we have been able to continue
conservation of Ireland's native-origin flora, plants that are indigenous to this island. Following on from 2021
wasn't easy and coming out of the pandemic in 2022 presented yet another set of challenges. Covid funding
stopped entirely, yet the after effects were still in play.
Debbie continued as CEO contributing vision throughout paid and voluntsry hours. Continuing laying the
ground work for the imminent creation of a permanent purpose-built seed bank for our islands, flora.
The maintenance of the online shop and its population of items through continuing website development.
Content is carefully selected for the advancement of people, nature and sustainability, all proceeds go to keeping
core costs met and new projerts emerging.
Seed packing including creation of all seed packets.
Making up and posting out all orders.
Sainffield market one Sunday2 month.
Write quotes for various seed requests, outings and training.
Overseeing the growing and harvestin& cleaning and storing of seed.
Seed bank maintenance.
Kilclief site maintenance, including machinery and equipmenL
Coordinating the work of our volunteers. including trainin&
Maintaining governance issues, accounts and payroll.
Developing and looking after conservation projects.
Maintsining contsct with the architert, Gerry Irvine of HIP Architects, councellor Colin McGrath and the planning
department because the temporary planning permission on our temporary buildings was to run out on 16th
March 2023. A new application must be made. John Hutcheson of HIP architerts was contacted in February and
discussions with his business partner Gerry Irvine and outside assistance on seed bank requirements began. An
application to lobstart in February saw us successfully achieve funding For a person for 25 hours per week on
living wage. However, we were not find anyone to recruit; no applications were received despite much local
advertising.
- Debbie continues as a committee memberof ENSPAand BNFC.
Mike Thompson led the project to obtain the CRESI funding from the Department for Communities,
adrninistered by Heritage Lottery. Starting in late Ianuary and working with Debbie they created and lodged an
application on 16th March, for a marketing coordinator for £96,000 over a 3 year period. Professional assistance
for the application was received from Glenn Oakes. Award was confirmed on 31st March. After a lengthy
recruitment period, and the helpful guidance of our HLF funding officer Jacqueline Grant, we recruited Kathryn
Shaw.
Mike T also led the Mnding application to Live Here Love Here as part of their Climate Environment Challenge.
A large part of the £3,500 was for THS to award a subsidy to schools and community groups for their wild flower
seed purchases from us. There are still funds available which are carried forward to use in 2023.
Last but by no means least Mike availed of Newry Mourne and Down Council's Digital Growth Programme,
valued at £440. however the help we received from Johanne Jefferson was invaluable, many thanks to her.
An onboarding systern for the new marketing position was developed to ensure all training materials and
supplies are provided.
A brand book was developed to define official logo, colour scheme and font

TRUE HARVEST SEEDS
Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2022
OBJECTIVES AND ACTIVITIES
Helen's voluntsry contribution is reliable and stable, she cut her days back to pre-pandemic levels of one
afternoon a week Her contribution to seed cleaning and processing makes her the most expert in this field in
THS. She contributes greatly to Debbie in terms of advice and discussion on day to day issue5 as well as longer
term thinking.
Mike's (Mike Bennet) quiet and reliable weeldy voluntsry contribution offer5 rnuch stability, dependable work
contribution and a delight￿llY dry wit
Our team of volunteers comprised Fergus, Sue, Kathy and Bob, Isabella, Mary and new start Gill. Each regularly
and reliably brought and shared different skills and talents and asked lots of seed growing questions.
Unfortunately Isabella returned to England and had to leave us in January, but not before her valuable
contribution was made.
Karen largely ceased volunteering as the world opened up. To take over from her regarding funding
applications was Mike Thompson, trustee.
Kathryn started on 26th September 2022. She has a track record of organisational skills. moderate marketing
skills and was highly enthusiastic about the mission of True Harvest Seeds. Mike T is Kathryn's manager, helping
her with onboarding, outside training and day to day workload. Debbie is provkding the inhouse training on an
ongoing basis, onsite and HR support, time management on a day to day basis. Kathryn is proving to be a real
help to develop and facilitate training courses for 2023.
Purpose la: Provision of a seed bank
The seed bank continued to be maintained by Debbie and Helen. Funded by voluntsry hours and money
generated by the online shop sales.
As of December 2022 the seed bank contains 331 collections. There are 18 more to be accessioned once they are
ready.
Purpose la, 2 (a) (b): To protect endangered species.
We worked with Aisling Gribben of Causeway Coast and Glen5 Partnership to locate and collert fvrther
Schedule 8 plant populations which live at Binevenagh. We made a collection of Dryas ortopetala. We attempted
to locate Saxifraga oppositifolia but had no luck, despite being given the coordinates by Karl Hamilton, we were
not able to locate it. A major hold up to proceedings is the distance. To make things easier for Debbie, she rented
a room there and visited Aisling at Binevenagh one day and Adam Mantel at Magilligan the llexL With Adam,
Debbie surveyed the Hypochaeris glabra that had been planted out in 2022, none had survived, Adam felt it was
the cattle grazing that had killed them off.
Hypochaeris glabra wa5 50wn again in February 2022 from the seed collerted in 2021 at 36 Ardglass Road
raised bed, and a subsequent population of 108 plants were cared for, again in the raised beds and eventually a
very successfijl seed collection was made and banked in the order of many grams. We did collect again from
Magilligan sand dunes and can now cross breed in order to increase the genetic diversity of the samples in the
seed bank as this population derives from just two plants, located side by side at Magilligan.
The four Crambe maritima plants in the raised beds remain alive and well, but very few seed were collected in
2022. Organic seaweed feed was applied and will continue to be so.
An attempt was made to start SOS8 part 2, with kind help from Marcus Mally on a zoom meeting in January,
however Karl was not available to continue this work He gave his blessing that THS continue without him and
the project remains on hold until we can manage IL

TRUE HARVEST SEEDS
Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2022
OBJECTIVES AND ACTIVITIES
Purpose Ib: Source viable Irish native seed.
Contributions were made to the seed bank via collections from Ardtole ASSI and also with an expedition out
with Grassroots Group from Belfast to Minnowburn, with kind perniission from Craig Somerville at the National
TrusL
Contributions oFyellow rattle were made to THS by Michael and Rachel of Ardtole and also Greer and Maureen
of Slievemoyle. Both generously allowed Debbie to harvest yellow rattle free of charge and use it as a funding
income for the charity. Both 51tes are naturally occurring populations.
Purpose 2: Advance the education of the public.
Debbie continues to give tslks and now we are suggesting donations as the norm.
The website for SOS8 is kept up but was not added to in 2022. Payment is still made for it to stay live using
unreserved funds raised by the shop.
Volunteer numbers dwindled slightly in 2022 because ofthe opening up of the world again after the pandemic.
Our SERC students, led by loanne and Joe, came from SERC Downpatrick campus, we are delighted and
honoured to host the students. Their volunteering gives THS a much needed work boost every fortnight and gives
the S￿dents prartical experience which adds to the quality of their portfolios. The students have helped with
sowing seeds, plant care and site maintenance. Two students who loved the THS dogs, went on to study animal
care. Everyone at THS have really taken to all of the students, we have got to know them as individuals, they
brighten up our week and we very much appreciate their regular and valuable contrÈbution.
We attended Down High's Eco fun-day on 30th April. Funded by the council we were able to give away seed
trays with seed in having shown people how to sow up the seeds. We gave out information on how to look after
the young plants and bring them on to be large plants suitable for the garden.
In May we started talks with Glebe House's Andrew Mccracken for Debbie to help them with setting up their
community gardens. Glebe House included Debbie as a consultant in their funding application.
Sunday 26th June saw our last monthly attendance at Saintfield Market New owners came in and they didn't
invite THS to come back Thank you to Peter and Yvonne who gave us the stand free of charge for over a year
over 2 springs and summer5, which allowed us to raise funds. very much appreciated.
In conjunction with Riverdale Prirnary School and with funding from Live Here Love Here, we made a video on
how to make Proterted SowRn& the video is available on our YouTube channel.
The YouTube channel was taken up by Kathryn and made to work She has been creating and publishing very
informative and increasingly popular short videos. We will be creating content going fonvard, as time allows.
In August we received the Irish group from the GAIA seed training course, onsite at Kilclief. The aim of their
visit was to demonstrate and inform participants how we do what we do in term5 of seed handling. The same is
planned for 2023.
In September we participated in Belfast Naturatalists Field Club, conversatizione bringing information leaflets
and seeds for sale. Much of the evening was used to discuss the merits of yellow rattle, Rhinanthus minor and
how to sowand maintain IL

TRUE HARVEST SEEDS
Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2022
OBJECTIVES AND ACTIVITIES
- In Ortober we worked with local Dublin artist Rachel Doolin. Rachel was constructing an in depth study on seed
and seed growers across Ireland. Rachel held an interview with Debbie on the work of THS and after editing
published
the tslk
as
podcast
on
the
interneL You
can
still
access
it
here..
https.'//www.racheldoolin.com/debbie-gillies
In November Tracy Megoran kindly took a stock of our seed down to the Show in Dublin's RDS. She
singlehandedly raised £184 for the charity over the weekend as well as raising awareness with the public.
December saw a soft launch of our single Membership packs, this will be furthered in Qs 3&4 of 2023. The
mailing list of people interested in following THS with our personalized emails containing insider information,
first dibs on training course places, special offers was started. Volunteers, trustees and stsff enjoyed Christmas
dinner together at Summer Flame in Ardglass which was well attended.
Puryose 2 (a). Vegetable and other appropriate seeds, their value and the benefits arising from their
conservation. and
(b) the principles and practice of maintaining seed biodiversity and sustainable developmentr,
We continue to source the best quality organic and often Demeter stsndard, open pollinated vegetable seed
from reputable seed houses across Europe. For each variety we hold we give as much inforniation as we can on
the webpage for each.
We stock seed that does well in Ireland. With the invaluable help of Fergus, we grow out samples of many OF the
seed lots. this helps us with descriptions. photographs and forms a large part of the germination testing that we
do ourselves.
By supplying only open pollinated varieties people are empowered to save their own seed and use them next
season. By artually doing the seed saving, people are learning how to manage seeds themselves. This has many
benefits and we are seeing the opening of various amateur seed saving and seed swap events across the country.
In an ever increasingly uncertain ￿ture, seed lo]owledge is a vital part of sustainability on any island.
Purpose 2 (c): Deslgn and application of seed conservation projects Èn the community.
We continue to supply grasses for Lecale Conservation and have featured in a few times on the BBC in various
programmes, Debbie gives a short description of the essential conservation work the THS undertakes in general,
and is, as before, then featured helpingp lant some of the grass plants at the shore in Ballyhornan beach. Grasses
included native-origin Marram, Lyme and Sand couch grasses. They help maintain the integrity of the foreshore
by mitigating coastal and water run off erosion. The tunding from Lecale conservation £700 for THS paid for the
above grasses Tn 2022,
In conjunction with Newry Mourne and Down Council we participated in the Giant Festival at Warrenpoint
With thelr ￿ndIng we brought seed trays. seeds and compost to the festival, we were located in the horticultural
tent on both the Saturday and the Sunday in AuEusL With a queue out the door both days we "sold out" of
everything. We sent over 450 families home with seed trays, that we had shown them how to 50W themselves
and provided information on how to care for the seedlings going fonvard. A massive thanks to our volunteers
Sue, Kathy and Bob for helping out, itwouldn't have worked withoutyou!
We were invited to the Newcastle Eats and Beats festival, but Debbie was too tired to do more, so we said we'd
consider it for 2023.
- We joined up with Sonairte, co Meath and ran a Seed Collection Workshop. The workshop was attended by one
person. It was a good day and we made a high quality seed collection for the seed bank, Lapsana communis. We
realised that we must put a lower limit on participants for future courses.

TRUE HARVEST SEEDS
Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2022
OBIECTIVES AND ACTIVITIES
Purpose 2 (e): Organic principles.
We became fitlly certified as organic on 5th May with the Soil Association for our field. This means we are now
fully certified for these areas:
l. Growing at Kilclief and
2. For selling bought in organic seed, (which we were already certified for).
Debbie looks after inspections and certification.
We have an onsite apiary run by Debbie in her spare time which did greatly assist in the pollination of the wild
flowers throughout the year.
Mark continues to maintain the field's weeding by trartor.
Debbie concentrates on site maintenance, grass cutting using the trartor, stormier and mower and removal of
Schedule 9 weeds. Putting out the bins, general tidiness. Cleaning of all facilities 2nd maintenance of cleaning
rotas.
Purpose 3: Provide and promote information and interpretive material about vegetable seeds.
Maintenance and improvement of the website. The decision to continue, enhance, promote and increase stock
on the online shop has increased sales, providing our custoTners with greater choice and inforniation. This in
turn provides unrestrtcted funds for the charity, which helps cover core costs. In this way the charity continues
to fiLnction.
Puryiose 4: Making our Information and knowledge available to the public.
The collections are a source of native Irish-orÈgin plant material and most are available to the public upon
request. This is excepting the endangered species which will require special permission to administer.
Information about the collections is currently on the website. We published a list of collections from 2015
2018 on our website www.trueharvestseeds.org from data collected at the seed collections. The list is in need of
updating to show new collections. We are still holding open our project to put a dynamic database of the
collections online. Thi5 is a Tnatrer for fundraising either from core fiEnding or raised. A dynamic database would
enable easier updating of the online record and provide paid staff hours.
Through our work we have generally raised public awareness of the plight of our native plants by engaging
with botanists. land owners and volunteers while delivering training courses and open days. Debbie now has
help from Mike T to maintain the website on Siteground server including the online shop. Mike separated out the
shop from the maill website to enable faster loading of both, the shop now extsts on shop.trueharvestseeds.org
while the main conservation website remains as trueharvestseeds.org. This was a large body of work and Mike's
contrtbution was gratefully received.
THS had permission frorn DAERA for wildlife licences for endangered plants and pennission from NIEA for
working on Areas of Special Scientific Interest (ASSls].

TRUE HARVEST SEEDS
Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2022
FINANCIAL REVIEW
Principal funding sources
Resirirted funds
In partnership with the Defence Infrastructure Organisation (DIO). The DIO granted THS £1,200 in 2020 to
work with 3 species from Magilligan, because of covid this work was delayed and re-scheduled for 2021. We
weren't able to complete in 2021 so work has again been deferred to 2022. With this funding we were able to
continue to work with Hypochaeris glabra here at head office in our raised beds. In 2022 we grew out our most
success￿1 population to date and made a good seed collection from the plants we grew. We lelt the old plant
remains in place as a finalcheck against hybridisation against Hypochaeris radicata, which is present in the
surrounding area. Glabra is an annual and radicata a perennial, 50 if any plants survived to re-emerge in 2023
then we would know that in that plant hybridisation had occurred. Thank￿lly, none was seen. Debbie visited
MagaillÉgan with Adam Mantel to view the planted out plants from 2021. As mentioned above no plants survived.
Other species of keen interest were sought out and photographs taken.
Unrestricted funds
Sales of wild flower, vegetable, herb and garden flower seeds raised cash which was used to pay for ongoing
overheads, and new stock
Reserves policy
THS have secured propety from which to operate and buildings to work from for the long term, with no
ongoing costs other than conacre and utilities. However, whilst the land is secure the temporary buildings were
only granted temporary planning status by the planning department Starting in February 2022, discussions with
HIP Architerts and seed banking experts from various sources we stsrted to develop a plan for a pernianent
building. To pay for this we must use unrestricted funds, raised from the shop and courses.
Mike T, trustee was instrumental in setting up a membership scheme. By raising funds and working with
Debbie to fill our marketing coordinator position, THS has launched its individual membership scheme.
Going concern
- At the close of 2022 we are happy that the charity will continue to be a going concern.
THS, shift from submitting funding applications to various bodies to reflect a more self sustaining attitude is
ongoing. The natural capital of the seed bank has been given a value for insurance purposes.
- Our market research had shown an appetite for Small seed packets of wtld flower5 in 2022.
- We continue to import seeds into Nl from the EU throughout 2022.
We continue to:
to use our expertise to provide seeds to the small packet market in Ireland as a whole. This service was used by
many customers throughout 2022. to keep prices low and offer postal service as an extra. rather than subsume
the cost of postto provide "Open Pollinated" seeds. The seeds we provided are either Organic or Demeter
standard and are of a quality that can be used in seed breeding. This decision was taken with a view to
potentially alleviating food shortages itj the future, empowering people to save their own seeds, to swap viable
seeds going forward.
We added seed mixtures to our range of produrts. These have proved to be more popular than individual seed
packets. They are better value for money, but asking customers why that is, has shown us that it is our expertise
in putting together the seed mix that has been ofgreatest value.

TRUE HARVEST SEEDS
Report ofthe T￿￿teeS
FOR THEYEAR ENDED 31 DECEMBER 2022
FUTURE PLANS
Marketing trustee Mike, CEO Debbie and Marketing Coordinator Kathryn have been investigating corporate
membership and sponsorship.
With the need to develop 2 new seed bank building project fundraising will be of the essence.
With the above in mind 2 large, £880,880 funding application was submitted to DAERA for the building of a
superior plant resource centre at Kilclief. This application was unsuccessful (March 2023) and new ideas, for a
much reduced building were conceived.
An application will be made to the planning department in early 2023, for a permanent building in line with
our organic and sustsinable principles. It will blend into the environment, it will be passive. generate its own
power, harvest grey and rain water and be purpose built for swifts, swallows, bats and insects. The building will
be agricultural in nature, with facilities for stsff and volunteers to enable selling seed and other economic
activity, all profits remain in the charity to further our aims.
A position for a Retail Assistant has been created, we intend to search for initial funding to help us make this a
paid pernjanent posL If Stormont reconvenes we may be able to avail of the Back to Work scheme and help
someone local get back to work after a period of unemploymenL This situation remains open for consideration.
THS trustees and CEO would welcome help and or trustee applications frorn persons interested in advancing
the charity through use of their expertise in finance and fundraising.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a charitable company limited by guarantee, incorporated on the 11 December 2013 and
reglstered as a charity on 14th April 2014. The company was established under a Memorandum of Association
which established the objects and powers of the charitable company and is governed under its Articles of
Association. In the event OF the company being wound up members are required to contribute an amount not
exceeding £1.

TRUE HARVEST SEEDS
Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
- The directors of the company are a150 charity trustees for the purposes of charity law and under the company's
Articles and shall manage the business of the Charity. Under the requirements of the Memorandum and Articles
of Association the members of the Management Committee are elected to serve for a period of one year after
which they must be re-elected at the next Annual General Meetin&
All member of the Management Committee give their time voluntarily and received no benefits from the
charity. Mr M Bryson, Miss K Lawrence, Ms J Cross, Miss R Knight Mr M Thompson retire by rotation and, being
eligible. offer themselves for re-election at the next annual general meeting, To be appointed as a charity trustee
each trustee must be nominated and seconded by other charity trustee members.
Director's skills
Mark Bry50n has run the worker's co-op Ecoseeds since 1997, growÉng out native origin wild flower seeds.
Ecoseeds assists in native wild flower restoration projects both as consultant and / or contractor.
Katie laurence has experience in being on the committee of another Nl environmental charity and has made
herself available as staff liaison officer for THS. Katie is currently studying a masters in environmental
management.
Rebecca Knight is a chartered accountant working for global tax justice, She assists THS with governance.
lulia Cross is a trained primary school teacher. She has extensive networking capabilities and is a perfect
advocate for THS, ethos of saving our native and naturalised seeds.
Mike Thornpson is a dirertor at Iconic Biscuits, with 20 years in marketing sales and digital content production
for international brands. He is a keen environmentalist and expert photographer who appreciates that THS is
protecting future biodiversity on the island.
Operational Structure
The chief executive officer is responsible for the day to day running of the charity. Four quarterly meetings is
held with between CEO and dirertors. Issues are dealt with as they arise with the appropriate director.
Related parties
- The charity had no new related party transactions during the year.
Ms Debbie Gillies (CEO) Rs a related party of Miss Rebecca Knight's (Treasurer). However Miss Knight has not
undertaken any financial transactions (or other transactions) with Ms Gillies while arting as an agent of the
charity. Miss Knight was excluded from all employee on-boarding matters and has no oversight or input into
Miss Laurence's role of staff liaison officer.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
N1621885 (Northern Ireland)
Registered Charity number
100201
Registered office
36 Ardglass Road
Kilclief
Co. Down
BT30 7NS

TRUE HARVEST SEEDS
Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2022
Trustees
M W Bryson
Mrs I C Cross
R V Knight
K L laurence
M D Thompson
Ms D Gillies
CEO
Company Secretary
M W Bryson
Independent Examiner
M.B.McGrady & Co
Chartered Accountants
Rathmore House
52 St PatrÉcks Avenue
Downpatrick
Co. Down
BT30 6DS
Approved by orderofthe board oftrustees on 27 September 2023 and signed on its behalfby..
R V Knight- Trustee
io

Independent Examiner's Report to the Trustees of
True Harvest Seeds
I report on the accounts of the company for the year ended 31 December 2022, which are set out on pages twelve
to twenty three.
Respective responsibilities of charity trustees and examiner
As the charity's trustee5 (and also the directors for the purposes of company law) you are responsible for the
preparation ofthe accounts in accordance with the requirements of the CompaTkies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and 15 eligible for independent
examination, it is my responsibility to:
examine the accounts under Section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under Sertion 65(9)(b) ofthe Charities Act
stste whether particular matters have come to my attention.
Basis of the independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and my examination
was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland
under Sertion 65(9J(b] of the Charities ACL The examination included a review of the accounting records kept by
the charity and a comparison of the accounts presented with those records. It also included consideration of any
unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning
any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe..
That accounting records were not kept in accordance with Sectton 386 of the Companies Art 2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of Section 396 of the Companies Art
2006 and with the methods and principles of the 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
That there is ￿rther inforniation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matter5 (1) to [4) listed above and, in
connection with following the Directions OF the Charity Commission for Northern Ireland, I have found no
matters that require drawing to your attention.
Mr Conaill McGr
M.B.McGrady & Co
Chartered Accountants
Rathmore House
52 St Patricks Avenue
Downpatrick
Co. Down
BT30 6DS
27 September 2023
li

TRUE HARVEST SEEDS
Staten)ent of Financial Activities
FOR THEYEAR ENDED 31 DECEMBER2022
31112/22
Total
funds
31112/21
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
583
10,425
11,008
30,225
Other trading activities
Investment income
21,519
39
21,519
39
19,942
Total
22,141
10,425
32,566
50,173
EXPENDITURE ON
Raising funds
2,980
2,980
10.897
Charitable activities
Charitable Activity
25,214
10,857
36,071
31,467
Total
28,194
10,857
39,051
42,364
NET INCOME/(EXPENDITURE)
(6,053)
(432)
(6,485)
7,809
RECONCILIATION OF FUNDS
Total ￿ndS brought forward
148,054
10,576
158,630
150,821
TOTAL FUNDS CARRIED FORWARD
142,001
10,144
152,145
158,630
The notes form part of these financial statements
12

TRUE HARVEST SEEDS
Balance Sheet
31 DECEMBER 2022
31112/22
Total
funds
31/12121
Total
funds
Unrestricted Restricted
fund
funds
Notes
FIXED ASSET5
Tangible assets
Heritage assets
9,416
133,538
4,781
5,363
14,197
138,901
15,272
138,901
io
142,954
10,144
153,098
154,173
CURRENT ASSETS
Cash atbank and in hand
42,393
42,393
6,201
CREDITORS
Amounts falling due within one year
li
(43.346)
(43,346)
(1,744)
NET CURRENT ASSETS
(953)
(953)
4,457
TOTAL ASSETS LESS CURRENT LIABILITIES
142,001
10,144
152,145
158,630
NET ASSETS
142,001
10,144
152,145
158,630
FUNDS
Unrestricted funds
Restrirted funds
12
142,001
10,144
148,054
10.576
TOTAL FUNDS
152,145
158,630
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the
year ended 31 December 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 December 2022 in accordance with Section 476 of the Companies Art 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting records that comply with Sertions 386 and 387 of
the Companies Act 2006 and
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.
(b)
The notes lortn part of these financial statements
13
continued...

TRUE HARVEST SEEDS
Balance Sheet- continued
31 DECEMBER 2022
These financial statements have been prepared in accordance with the provisions applicable to charitsble
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
27 September 2023 and were signed on its behalfby:
R V Knight- Trustee
The notes forni part of these financial statements
14

TRUE HARVEST SEEDS
Notes to the Financial Statements
FOR THEYEAR ENDED 31 DECEMBER 2022
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company. which is 2 public benefit entity under FRS 102, have
been prepared in accordance with the Charities SORP (FRS 102) 'Accounting 2nd Reporting by Charities:
Statement of Recommended Prartice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective I
lanuary 2019),, Financial Reporting Standard 102 'The Financial Reporting Stsndard applicable in the UK
and Republic of Ireland, and the Companies Art 2006. The financial statements have been prepared under
the historical cost convention, as modified by the revaluation of certain assets.
Crltical accounting ludgements and key sources of estimation uncertainty
Estimates and judgments made in the process of preparing the financial statements are continually
evaluated and are based on historical experience and other factors, including expertations of future
events that are believed to be reasonable under the circumstances. The Trustees do not consider that
there are any critical judgments made in applying the Trust's accounting policies or that there are any
critical accounting estimates or assumptions which may have a significant risk of causing a material
adjustment to carrying amounts of assets and liabilities within the next financial year.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the
fund5, it is probable that the income will be received and the amount can be measured reliably.
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.
Tangible r￿ed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life.
Heritage assets- seed collections
Seed collections are collection of wÉld flowers from all over Ireland. The cost of the collecttons have not
been capitalised up to 2020 as many of the collerttons has been donated to True Harvest Seeds. However
the Board ofTrustees have revalued the collections as at 31 December 2020. The basis of this revaluation
15 detailed in note 9.
Taxation
The charity is exempt from corporation tsx on its charitable activities.
Fund accountlng
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when ￿llds are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
15
continued...

TRUE HARVEST SEEDS
Notes to the Financial Statements- continued
FOR THE YEAR ENDED 31 DECEMBER 2022
ACCOUNTING POLICIES - continued
Hlre purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Artivities on a straight line
basis over the period of the lease.
OTHER TRADING ACTIVITIES
31112122
31/12/21
Earned Income
21,519
19,942
INVESTMENT INCOME
31112122
31112/21
Deposit account interest
39
RAISING FUNDS
Ralsing donations and legacies
31/12/22
31/12/21
Support costs
51
NET INCOME/(EXPENDITURE)
Net incoTne/(expenditure) is stated after charging/(crediting):
31/12/22
31112121
Depreciation - owned assets
Other operating leases
2,682
200
3,153
200
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 December 2022 nor for the
year ended 31 December 2021.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 December 2022 nor for the year ended
31 December 2021.
16
continued..,

TRUE HARVEST SEEDS
Notes to the Financlal Statements- continued
FOR THEYEAR ENDED 31 DECEMBER 2022
STAFF COSTS
The average monthly number of eTnployees during the year was as follows:
31/12122
31/12/21
Management
Other
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
fund
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
1.035
29,190
30.225
Other trading activities
Investment income
19,942
19.942
Total
20,983
29,190
50,173
EXPENDITURE ON
Raising funds
10,033
864
10,897
Charitable activitles
Charitable Activity
10,834
20,633
31,467
Total
20,867
21,497
42,364
NET INCOME
116
7,693
7.809
RECONCILIATION OF FUNDS
Total funds brought forward
147,938
2,883
150,821
TOTAL FUNDS CARRIED FORWARD
148,054
10,576
158,630
17
continued...

TRUE HARVEST SEEDS
Notes to the Financial Statements- continued
FOR THE YEAR ENDED 31 DECEMBER 2022
TANGIBLE FIXED ASSETS
Fixtures
and
rittings
Freehold
property
Plant and
machinery
COST
At l January 2022
Additions
12,036
6,700
2,190
At31 December 2022
12,036
6,700
2,190
DEPRECIATION
At l January 2022
Charge for year
4,139
790
4,792
476
1,044
287
At31 December 2022
4,929
5,268
1,331
NET BOOK VALUE
At 31 December 2022
7,107
1,432
859
At 31 December 2021
7,897
1,908
1,146
Motor
vehicles
Computer
equipment
Totals
COST
At l January 2022
Additions
1,556
7,248
1,607
29,730
1,607
At 31 December2022
1,556
8,855
31,337
DEPRECIATION
At l January 2022
Charge for year
1,187
92
3,296
1,037
14,458
2,682
At31 December 2022
1,279
4,333
17,140
NET BOOKVALUE
At 31 December 2022
277
4,522
14,197
At 31 December 2021
369
3,952
15,272
18
continued...

TRUE HARVEST SEEDS
Notes to the Financial Statements- continued
FOR THE YEAR ENDED 31 DECEMBER2022
io.
HERITAGE ASSETS
Total
MARKET VALUE
At l January 2022 and 31 December 2022
138,901
NET BOOKVALUE
At 31 December 2022
138,901
At 31 December 2021
138,901
True Harvest Seeds is conserving Ireland's indigenous seed-bearing plants by securely storing their seeds.
Through the generous donation5 of seeds from local public and private landowners we are populating a
seed bank The seeds and associated material are cared for at our Seed Centre. Kilclief, Co Down.
This work will ensure the security of our natural capital into the future. Seed and access to material and
dats may be requested by bona fide indivÈduals and organisations.
True Harvest Seeds have approximately over 300 seed collections from various native species, sotne of
which are Schedule 8 species meaning t hey are endangered and require a licence to collect and grow.
The majority of True Harvest Seeds collertions are held indefinitely and cared for to maintain their
quality and to make them available to the public.
The cost of the seed collertions have not been capitalised before 2020. All collections are. by their nature.
donations from land owners. Costs to collert were by True Harvest Seeds via various ￿ndIng streams
including voluntary work Prompted via discussions with our insurance company, the Board of Trustees
have taken the decision to revalue the assets and recognise them in the balance sheet as heritage assets
(which are biological in nature) based on their fair value. To determine this value, for collections Tnade in
2020 or earlier True Harvest Seeds have used the same calculation that is used by Kew's Millennium Seed
Bank which is based on the cost to replace collections. For the additions in 2021. we have used the actual
cost of the seed collections as the heritage asset value.
A5 a charity we do not charge for bona fide projects to withdraw seeds from the seed bank and therefore
no cost to the users is associated.
ii.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/22
31112121
Accrued expense5
Deferred government grants
1,446
41,900
1,044
700
43,346
1,744
19
continued...

TRUE HARVEST SEEDS
Notes to the Financial Statements- continued
FOR THE YEAR ENDED 31 DECEMBER2022
12. MOVEMENT IN FUNDS
Net
movement
in funds
At
31112122
At 111/22
Unrestricted funds
General fund
148,054
(6,053)
142,001
Restrlcted funds
Heritsge Lottery Fund
DAERA/SLL
Co Down Rural Community
DAERA/SOS8
Awards For All
Newry Mourne Down District Council
Department for Communtiies Heritage
Fund
492
752
270
648
6,426
1,988
(124)
(188)
(68)
(162)
(415)
(801)
368
564
202
486
6,011
1,187
1,326
1,326
10,576
(432)
10,144
TOTAL FUNDS
158,630
(6,485)
152,145
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
In funds
Unrestricted funds
General fund
22,141
(28,194)
(6,053)
Restrlcted funds
Heritage Lottery Fund
DAEIiA/SLL
Co Down Rural Community
DAERA/SOS8
Awards For All
Newry Mourne Down District Council
Department for Communtiies Heritage
Fund
LHLH
DBS
(124)
(188)
(68)
(162)
(415)
[801)
(124)
(188)
(68)
(162)
(415)
(801)
7,025
2,700
700
(5,699)
[2,700)
(700)
1,326
10,425
(10,857)
(432)
TOTAL FUNDS
32,566
(39,051)
(6,485)
20
continued...

TRUE HARVEST SEEDS
Notes to the Financial Statements- continued
FOR THE YEAR ENDED 31 DECEMBER 2022
12.
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
At
31112/21
At 1/1/21
Unrestricted funds
General fund
147,938
116
148,054
Restricted funds
Heritage Lottery Fund
DAERA/SLL
Co Down Rural Community
DAERA/SOS8
Awards For All
Newry Mourne Down District Council
656
1,003
360
864
(164)
(251)
(90}
(216]
6,426
1,988
492
752
270
648
6,426
1,988
2,883
7,693
10,576
TOTAL FUNDS
150,821
7,809
158,630
Comparative net movement tn funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
20,9B3
(20.867)
116
Restrirted fvnds
Heritage Lottery Fund
DAERA/SLL
Co Down Rural Community
DAERA/SOS8
Awards For All
Newry Mourne Down District Council
{164)
(251)
(90)
(17,417)
(3,575)
(164)
(251)
(90)
[216)
6,426
1,988
17,201
io,ooi
1,988
29.190
[21,497)
7,693
TOTAL FUNDS
50.173
[42,364]
7,809
21
continued...

TRUE HARVEST SEEDS
Notes to the Financial Statements- continued
FOR THE YEAR ENDED 31 DECEMBER 2022
12.
MOVEMENT IN FUNDS- continued
A currentyear 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
At
31/12/22
At 111/21
Unrestricted funds
General ftÉnd
147,938
(5,937)
142,001
Restricted funds
Heritage Lottery Fund
DAERA/SLL
Co Down Rural Community
DAERA/SOS8
Awards For All
Newry Mourne Down District Council
Department for Communtiies Heritage
Fund
656
1,003
360
864
(288)
(439)
(158)
(378)
6,011
1,187
368
564
202
486
6,011
1,187
1.326
1,326
2,883
7,261
10,144
TOTAL FUNDS
150,821
1,324
152,145
A current year 12 months and prior year 12 months combined net movement in ￿nds. included in the
above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted ￿ndS
General ￿nd
43,124
(49,061)
(5,937)
Restricted funds
Heritage Lottery Fund
DAERA/SLL
Co Down Rural Cornrnunity
DAERA/SOS8
Awards For All
Newry Mourne Down Distrirt Council
Department for Communtiies Heritage
Fund
LHLH
DBS
[288]
(439)
[158)
[17,579)
(3,990)
[801)
(288)
(439)
(158)
(378)
6,011
1.187
17,201
io,ooi
1,988
7,025
2,700
700
(5,699)
(2,700)
(700)
1.326
39,615
(32,354)
7.261
TOTAL FUNDS
82,739
(81,415)
1,324
22
continued...

TRUE HARVEST SEEDS
Notes to the Financial Statements- continued
FOR THE YEAR ENDED 31 DECEMBER 2022
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2022.
23

TRUE HARVEST SEEDS
Detailed Statement of Financial Activities
FOR THE YEAR ENDED 31 DECEMBER 2022
31/12/22
31112121
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
423
10,585
280
29,945
11,008
30.225
Other trading artivlties
Earned Income
21,519
19,942
Investment income
Deposit account interest
39
Total incoming resources
32,566
50,173
EXPENDITURE
Other trading activities
Purchases
2,929
10,897
Charitable artivitie5
Wages
Conacre
16,899
200
7,457
200
17,099
7,657
Support costs
Management
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Equipment&Tools
Motorand travel
Subscriptions
Website
Professional fees
Depreciation of tangible and heritage assets
851
1,165
402
2,366
226
1,424
116
2,636
51
842
3,847
2,682
929
761
339
1,692
963
827
749
893
797
11.595
3.153
16,608
22,698
Finance
Bank charges
175
512
This page does not form part of the statutory financial statements
24

TRUE HARVEST SEEDS
Detailed Statement of Financial Activities
FOR THE YEAR ENDED 31 DECEMBER 2022
31/12/22
31/12/21
Finance
Governance costs
Accountancy and legal fees
2,240
600
Total resources expended
39,051
42,364
Net (expenditUTe)/income
(6,485)
7,809
This page does not forn] part ofthe statutory financial statements
25