Charity Registration No. 106371
Company RegIS￿￿on No. N1640683 (Northern Ireland)
GROW-NI
ANNUAL REpoRr
AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

GROW-NI
LEGALAND ADMINISTRATIVE INFORMATION
Charity number
106371
Company number
N1640683
Reg15tered office
2nd Floor
537 Antrim Road
Belfast
Trlortbern Ireland
BT15 3BU
Independent examfiner
SLMD Limited
Unli G
Forestview Office
Purd￿3 Laoe
Belfast
BT8 7AR

GROW-NI
CONTENTS
Page
Tn￿ttts' report
Independent ¢xaminees re￿rt
Statement of financial activities
Balance sheet
Notes to the accounts
7-13

GROW-NI
TRUSTEES, REPORT ￿NcLuDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Board of Grow-NI (Grow} present their report and accoutts for the year ended 31 Marth 2025.
The accounts have been prepared in accordance with the accounting policies set out ID note I to the accounts and comply
with the charity's govcrning documenL
structure. Governance & Management
Grow is registered as a cRwitable company limited by guarantee and is registered with HMRC and is governed by a Board
of Trustees.
Tbe Board members who served during the yeaT were:
Tim Turner
Clodagh Miskelly
Patricia Wallace
Una Duffy
Karin Mccully
Shannoj) Donnelly
Resigned 01 May 2025
Se• (appointed 19 October 2025)
Appointed 21 November 2024
We recrnit new Board member5 based on the needs of the Borf en5urin8 a good range of skills, experience and expertise.
The work of the Board is supported by the Project Co￿rdinator.
Recruitment is by personal recommendations and advertising through our social media channels and NICVA. Candidates
first meet th¢ Chair and Project Cfrordinator and attends a number of meetings before being invited to forn]ally join the
committee.
Election to the officer roles is by a vote of wmmittee members.
Grow's Board meets monthly aftd is responsible for good governance. strdtegie direction and overseeing the operations of
tbe charity. The Bi)ard are not involved in detailed op¢rdtionai mattets and decisions.
Objectives and •¢tlvfiifies
Our strategi¢ obje¢tive8 are:
To work in partnership with local communities to support Social clw)ge and the development of healthy and
inclusive neighbourhoods; focusing orA mental health and wellbeing.
To promote and increase aworeness of the benefits of community gardeDing, the value of food security and the
importance of sustainable developllLeDt.
To develop skn.lls and knoWI￿ge in relation to organic gardening and hcalthy eating within communities.
To advise public authoritics alld community and voluntary groups on the development of strategies and plaDS foT
creating organic community gardens.
To develop a robus( transparent. accountable. well-managed organisation which effective administrative and
fmancial system5 and achieves its goals.

GROW-NI
TRUSTEES, REPORT (COI¥TINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 A£4RCH 2025
Achiev¢m¢nts and perfonDaDce
This year has been both exciting and productivc for Grow, as our work ￿ntInUeS to go from strength to strength despite an
illcreaslngly challenging fullding ellvironmenL We have drawn deeply on our collective resourcefulness, creativity, and
strong partncrships to navigate sevcral funding setbacks wbile maintaining the quality of our groups. gardens. and
cornmunity space5.
Our tenaLity has paid off: we aTe delighted to report that we have been awarded funding thTough the Nxtional Lottery
Community Fund. This support will enable us to deliver a comprehensive three-year progrdD]me engaging more than 300
individuals facing challenges related to povety. rncntsl heal￿ and immigrdtion stat￿￿.
As an organisation working at the intersections of social 3nd envirot￿llental justi¢¢. w¢ are finding our skills and experience
increasingly Tclevant and in demand. Communities are coming together to create local solutions to complex challenges, and
community gardens prnvide the ideal setting for this collabordtive work. Through our projects, we help to build spaces of
cooperation, crealivity. and comiection - sharing knOwI￿ge and fostrring learning. actio￿ and r¢connection with both
people and place.
The ripple effects of our work conttnu¢ to spread outward from our auchor garden at the Waterworks. through our
ollaborations with grdSSroots or8anis8tions including C4mbenveU Cour¢ Manor Stree¢ Wave Traum4 Duneairn Arts
Centre (North Belfast), GAP, Anans Glor Da Mon4 Forth$prillg and Newhill (W¢5t Belfastk Larder>East (East
Belfast), Brlmk! (City Centre), and Friends of the Field (Soutb Belfast). Across these sites, we are exploring how
¢ornrnunities can become mor¢ resilient through growiD& cooking. foraglngg folk berba115m, ancestrnl sldlls, nature
connecdo￿ storyteUin& altrrnatlve energy* rewilding. edu¢atIO￿ m¢nlal healtb, and anti-racism Trvork- and more.
Our partner organisatiolls consistently tell us that Grow briDg5 a new and valuable dimension to th¢ir community
developrnent. social justice. and human rights work. Many report an increased Confid￿¢¢ in taking their WO￿ beyond the
walls of offices and community centres, and into oUtd(￿r spaces where healing and ¢onn¢ction take place.
The creation of Saf￿ ineluslve outdoor spaces ha5 proven to be a powerful antidole to Isolatio￿ fear, and division. This was
especially evident following the ratlst Attacks In Augus( when women and children who were afraid to leave their homes
found re￿ge and comfort in our gardens - among fiiend5, in nature, and away from the Qnsion on city streets. Time and
again, participants tell us that our spaces are Ivelcoming oas¢s- where tw feel support& and held by
community and nature alike.
The combined impacts of conflle¢ cllmate ehaDge, Ind biodfverslty l¢)ss are increasingly disTupting supply chains and
deepenin8 poverty. For many people already oll the matgins, access to affonlable. healthy food is becoming ever more
difficult. Through our continued collaboration with affected communities. Grow is well placed to help develop pla¢¢-based
solutlon5 to these urgent challeng￿. Over the next three years. we will build on existing partnerships with Anaka Women's
Collectiv4 GAP, Ind Larder>E&st to address inequalities in access to affordabl< nutritious, and culturally appropriaie
We are also exploring creative ways to deepen OUT comiection to the land and its tKJtential to sustain and inspire us. Our
partnership with Brink! and Qugrto on the A Growing Story projcct enabled us to test Dew ideas in a CÉty Centre setting-
engaging new audiences, experimenting with natural fibre growingy traditional cooking structures such as the fulacht
f￿. atEd facilitating city-wide convcrsations on key social and enviTonmetrtal issucs of our time.
Over the past year, we have diversified our fundraising efforts by intmducing a chlrging m(Mlel for knining. workshops,
and events - a strategy we plan to build on in the coming year. We also laullcbed an Enthuse campaign, appealing to the
wider Grow community for support. The reSpO￿$C - both in donations and in heartfelt messages - providcd a vital boost
to our unrestricted funds and morale during a difficult perio(L Our Christmas fimdraiser alone raised over £3,0(JO, for which
w¢ are deeply grateful.

GROW-NI
TRUSTEES, REPORT (CONTINUED)IINCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENI)ED 31 A£4RCH 2025
As always, we extend our sincere thaDks to our fullderN partners voluDteer4 ¥•d the wider Grow ¢ommunity for theiT
continued support and solidarity.
Nl neart go cur le chéile- we are stronger together.
Trustees, Responsi￿11111es
Charity Law requires the Trustees to prepare financial statements for each financial year which give a and fair view of
the state of affairs of the ChaTity and of the surplus OT deficit for the year then ended. In prq)aring those financial statements,
the Trustees are required to:
select witable accounting poli¢i¢s and then apply them wn5iStently"
make judgements and estimates that are re&wnable and prud¢nL
. prepare the financial statements and the going concern basis unless it is inappropriate to presume that the Cbarity
will wntinue in business.
The Trustees are responsible for keeping proper accounting tecords which disclose with reasonable ￿¢ll￿cY at any time the
fllwicial position of the Charity and to enabl¢ them to ensure that the f￿anCiaL slalemeDts comply with relevant charity law
requirernents. The Trustees are also responsible foT safeguarding the a&sets of the Charity and hence for taking reasonable
steps for the prevention and detection of fraud and other irregularities.
Th¢ Trustees, report was approv
by the Board of Trustees.
T Turner
IO'lj-.2f

GROW-NI
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GROW-NI
I report on the accounts of the Tn￿te¢S for the year ended 31 March 2025, which are set out on pages 5 to 13.
Respective responsibilities of Trnstees and examiner
As thc charity's trustees you are Tesponsiblc for thc preparation of the accounts in accordance with thc Charities Act
(Northern Ireland) 2008. It is my responsibility to:
examine the accounts under 5￿tion 65 of the Charities Act
follow the procedures laid down in the general Directions given by the ChaTity Commission for Northern Ireland
under section 65(9)(b) of the Charilies Aci
state whether particular matter5 have rome to my attention.
Basis of independcnt ciamiDer's report
I have examined your charity accounts &8 required under section 65 of ihe ChaTiti&8 Act and my examination was carri¢d out
in accordance with th¢ general directions given by the Charity Commission for Northern Iteland under section 65(9}(b) of
the Charities Act. The examination includ¢d a Teview of the accounting records kept by the charity aTbd a ￿MpariSOn of the
accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and
seeking explanation from you as the charity's concerning any such matters.
My role is to stste whether any material matters have come to my allcntiott giving me cause to beIieve:
That accounting records were not kept in accordance with section 386 of ihe CompaDie5 Act 2006
That the accounts do not accord with those accounting recorlts
3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and
with the metbods and principles of the Charities Statement of Recommended Practice applicable to charities
preparing their accounts in a￿ordance with the Financial Rep)rting Standard applicable in the UK and Republic of
IT¢land
That there is further infOrn￿tion Deeded for a proper understanding of the accounts to be reached.
Independent ex*miner's statement
I have completed my examination and have no concerns in respect of the matters (l ) to (4) listed above and, in conncction
with following the directions of the Cbarlty Commission for NortlLern Irelan4 I have found no matters that require drawing
to YOUT attctttio
Mrs Lisa Mccaffrey
For and on bebalf of
Brfdge, Chartered Accountants
Forestview Office
Purdy's Lane
Belfast
BT8 7AR
l.::..l.LOIS

GROW-NI
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 21125
Total
2025
Total
2024
runds
funds
Note5
Eneome and eDdowments from:
Donations and legacies
Other income
102.706
102,706
11.582
77.543
205
11,582
Total income
11.582
102.706
114288
77,748
enditure on:
Chan'lable activities
94.948
95.896
82,113
Net Incomel(expeDdlture) for the yearl
Net movement In funds
10.634
7,758
18,392
(4.365)
Fund balances at l April 2024
18,838
84.539
103.677
108.042
Fund balances at 31 March 2025
29,472
92,597
122,069
103.677
Th¢ statement of financial activities includes all gains and1055es recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also compli&s with the requiremthts for an In￿Me and expenditLwe account under the
Companies Act 2006.

GROW-NI
BALANCE SHEET
ASA T31 MARCH2025
2025
2024
Notes
Current assets
Debtors
Cash at bank and in hand
io
879
122.935
287
105.012
123.814
105,299
Creditors: amounts falling due within one
year
li
{1,745)
(l.622)
Net current assets
122,069
103.677
Income fuods
Restrided fimds
Unrestricted fund8
12
92.597
29.472
84,839
18,838
122.069
103,677
Th¢ company is entitled to the exetnption from the audit requirement confained in section 477 of the Companies Act 2006, for
the year ended 31 March 2025. No member of the conu>any has dwsited a notice, pursuant to section 476, requiring an audit
of these accounts.
The T￿SleeS, responsibiltties for ensuring that the charity keeps accounting re￿rdS whith comply with section 386 of the Act
and for preparing accounts which give a true and fair view of tbe state of affairs of the company as at the end of the f1nancial
year and of ils incoming resources and application of resources, including ils income and expenditure, for the financial year in
accordance with the requlrements of S￿tionS 394 and 395 and which othenvise comply with the requirements of the
Companies Act 2006 relating to accounts, so far &$ applicable to the company.
These accounts have been prwed in accordance with the provislons applicable to comEwiies subject to the small ¢ompanies'
r¢gitlle.
The accounts w
approved b
20,1( If
T Turner
Trustee
Company Registrxtfion NIX N1640683

GROW~NI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR EJVDED 31 A£4RCH 2025
Accountillg policies
Charity infomation
GROW-NI is a Private company limited by guardntec incorpoTatcd in Northern Ireland. The registered office is 2nd
Floor. 537 Antrirn Road. Belfasl BT15 3BU, Northern Ireland.
1.1 Accounting convention
The accounts have been prepared in accordance with the chwitys [governing document]. the Companies Act 2(K16 2nd
"AcLounting and Reporting by CFwiti¢s: Statement of Recotnmended Practice applicable to charities preparing their
accounts in accordance with the FitL3ncial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)"
(as amended for accounting rtriods commencing frorn l January 2016). The charity is a Public Bcncfit Intity as defined
by FRS 102.
The charity has taken advantage of the provisions in the SORP for dwilies applying FRS 102 Update Bulletin I not to
prepare a Statement of Cash Flows.
The accounts prepared in sterlin& which is the fimctional currew of the charity. Mon¢tory amounts in these
financial ststements are rounded to the nearest £.
The accounts have been prepared under the historical cost Conventio￿ m¢)dified to include the revaluation of freehold
properties and to include investment properties and certain financial instnllnents at lair value. The principal accounting
policies adopted are set out below.
1.2 Going ¢on¢ern
At th¢ time of approving the accounts and in light of the on going wst of living crksis. the Trustees have a reasonable
expectation that the cFkarity has adequate resources to Continue in operational existence for the foreseeable future. Thus
the Tntstees continue to adopt the going concern basis of accounting in preparing the accounts.
IJ Charltable funds
Unrestricted funds are available for use at the discretion of the Tr￿tr¢S ID fiwtb¢raDce of their charitable objeciives
unless the funds have been designated for other PUTtx)ses.
RestTiCted funds are subject to specific conditions by donors as lo how they may be wed. The purpos￿ and uses of the
restricted funds are set out in the notes to thc aecounts.
Endowment funds are subject to specific Conditio￿ by donors that the capital be maintained by the ehaTity.
1.4 Incomfing resources
Income is Tecognised when the charity is legally entiiled to it after any performance conditions have been mel, the
amounts can be measured reliably. and it is probable that income will be received.
C&5h donatiODS are recogni5ed OD receipt. Other donations are Jecognised once the ¢haTity h&8 been notified of the
donation. unless perfornwice conditions require deferral of the arn(m￿t. Inwme tax recovcrablc in relation to donations
received under Gift Aid or deeds of covenant is recogniscd at the time of the donation.
Legacies are recognised on receipt or oth¢TWiS¢ if th¢ charity t￿% been notified of an impending distribution, tbe amount
is known. and weipt is expected. If the amount is not kno￿, the legacy is treatrd as a contingent asset.
Turnover is measured at the fair value of th¢ CODsiderdtion received or receivable and represents amounts ￿CeIvable for
goods and services provided in the nonnal course of busin￿. net of dI￿O￿nts, VAT and oth¢r sales related taxes.

GROW-NI
IYOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 A£4RCH 2025
AceouDting policies
(Continued)
1.5 T4ngible r￿ed a55ets
Tangible f￿ed assets are initially rnea5￿ at cost and subsequffltty measured at cost OT valuation, net of depreciation
and 8ny impairn]CDt Ios5C5.
DepTeciation is recognised so as to vnite off the cost or valuation of assets less their Tesidual values over theiT useful
livcs on the following basas:
Computers
Capitsliscd wt
150/0 Straigbt Lille
150/0 Strdight Line
The gain or loss arising on the disposal of an is deterniined as th¢ diffeT¢nce between the sale Proceeds and the
carrying value of the asse( and AS reCogn￿d io net incom¢l(expenditure) for the year.
1.6 Cash aDd ¢85b equivalents
Casb and cash e(wivalents Include c&sh in hand deposits b¢ld at call with banks, other short-tenn liquid investments
with original maturities of three months OT 1¢5s. and bank overdrats. Bank overdrafts are thown within borrowings in
UTr¢nt liabilities.
1.7 Financial instruwents
The charity ha5 electcd to apply the provisions of Section 11 'BJ5i¢ FiDancial Instruments. and Sectton 12 '0ther
Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial instruments are recognised it) the charity's bala￿¢ sbeet when the elwity becomes party to tbe contractual
provisions of the insbvmenÉ.
Financial &8sets and liabilities are offseL with the net amounts Present￿ ID the financial statements, when theTe is a
legally enforceable right to set off the trcognised amounts and there is an itktention to settle on a net basis or to realise
the asset and settle the liability simultaneously.
Brtsicfvancial &ssets
Basic fmancial asse￿ which inelude debtors and and bank balances. are initially measured at transaction price
including transaction costs and are subsequently carTFed ￿ amortised cost using the effective interest meth¢)d unles5 the
arrangement constittltes a financing transactio￿ where the trdnsaction is measured at the present value of the futUTe
receipts. discounied at a market rate of interesL Financial assets classified as receivable within one year are noi
aTnortiscd.
B4sicfvanci4lliabililies
Basic finallcial liabilities. including creditoT3 and bank loans are initially recognis¢d at transaction price unles5 the
arrangement constitutes a financing trdnsaction. where the debt instrument is Measur￿ at thc present value of the future
payments discounted at a market rate of interest. Financial liabilities classified as payable within one year &re not
amortised.
Debt instruments are subsequently carried at amortised cos¢ using thc cffcctivc interest rate method.
Trade creditors are obligations to pay for gTr)ds or services that hav¢ been a¢quired in the ordinary course of operations
from suppliers. Amounts payable are cla85ified as current liabiIities if pajinent is due within one Y￿ or lcss. If not. Ihcy
are presented as noD4Utrent liabilities. Trade creditors are tecogni5ed initially at transaction price and subsequently
measured at amortised cost using the effective interest m¢thod.
Derecognition offinancial liabililies
Financial liabilities are d¢r￿O8￿1$ed when the charity's contracttwl obligations ¢xpir¢ or are discharged or eattcelled.

GROW-NI
NOTES TO THE FINANCIAL STATEMENTS (CONTtNUED)
FOR THE YEAR ENDED 31 TrI4RCH 2025
A¢countivg poli¢ie8
(Continued)
1.8 Employee benefits
The cost of any unused holiday entitlement is rccogDised in the pwiod in wbich the employee's services are received.
Terniination benefits are recogtiised immthtcly as an cxpcn% when the charity is demonstrably conllnirted to tern)inate
the employment of an employee or to provide termination benefits.
1.9 Retirement benefits
Payments to defined contribution retirement benefit schemes are ¢barged as an expense as they fall due.
Criti¢al ac¢Dunting estlm4te5 and Judgements
n the application of the charity's accounting policies, the Tn￿te¢S are required to make judgements, estitnates and
assumption5 about the carrying amount of assets and liabiliti¢s that are not readily apparent from other sources. The
estimates and associated a&8umptions are b&sed on histori￿] experience and other fath)rs that are considered to b¢
relevanL Actual results may diff￿ fr(mi th¢se &stimate8.
The estimates and underlying assumptions are reviewed on an ongoing basis. RevisioDS to accounting estimates are
iecognised in the pericd in which the eslin]ate is reviwj where the revision affects only that perio￿ or in the period of
the revision and fjjture perA(Mts where the revision affects both CUTrent and futute perio(Ls.
Dongllon5 Ind leg4¢Ées
2025
2024
Grants received
102,706
77.543
Don*tlons #nd gifts
Other Income
2025
2024
Other income
11.582
205

GROW-NI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR TIIE YEAR ENDED 31 MARCH 2025
Charitable 4ctivitles
2025
2024
Slwe of support costs (see note 6)
Share of governance costs (see note 6}
94.312
1.584
80.613
1,500
95,896
82,113
An•lysfis by fund
Unrestricted fimds
Restricted fimds
948
94,948
80
82.033
95.896
82,113
Support Costs
Support costs Governanee
Costs
2025
2024 Basls of allocatlon
Staff costs
Depreciation
Travel
Premises
Equipmeni & Consumables
Training & PrograTnm¢
Sundries
Tclephone and internet
Insur￿¢¢
Printing, postage and
slationery
Accountancy
54,776
54,776
51.840
83
84
2285
10,789
12,554
459
767
1,625
221
12,142
21,922
697
2200
12,142
21.922
697
669
1,749
1.749
63
63
1.584
127
I,5(￿ Governance
1.584
94,312
1.584
95,896
82.113
Analysed between
Charitable activities
94,312
1.584
95,896
82,113
Trustees
None of the Tn￿e¢S (or any persons connected with them) received any remuneration or benefits from the ¢lwity dwing
the year.
io-

GROW-NI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 h£4RCH 2025
Employee5
Number of employees
The avcrage monthly number employees during thc year was:
2025
Number
2024
Number
Employees
2025
2024
Employment ¢o$ts
W8g¢s and salarie5
Swial security costs
Other pension costs
50,059
3.682
1,035
47,785
3,120
935
54,776
51.840
There were no employees whose annual remuneration was £60.IJY) or more.

GROW-NI
NOTES TO THE FINANCIAL STATE￿￿￿Ts (CONTINUED)
FOR THE YEAR ENDED 31 hL4RCH 2025
nan¢ial instruments
2025
2024
Carrying amount of financial 8&*ets
Ikbt instrurnents measured at amortised cost
879
287
Carrying wmount of financial liabilities
Measured at amortised cost
1.745
1.622
io
Debtors
2025
2024
Amounts falling due within one year:
Other debtors
879
287
li
Credltors: Amounts falling due within one yeAr
2025
2024
Accruals and deferred income
1,745
1,622
12 Restricted funds
The income fimds of the charity include restricted ffijnds comprising th¢ fi)Ilowing unexpended balances of donations and
grants held on I￿st for specific purposes:
Movement In funds
Incoming
Resources
resources
expended
Balance at I
April 2024
Balance at 31
March 2025
Lottery Funds
Newington Housing Association
PPR
Danske Bank
Encrgia
Necessity
Larder
Brinkl
Wave
Queen's
Community Nature Fund
BCC
24227
6.￿8
19,882
7.0(K)
6.436
(26.566)
{7,825)
(4,881)
(2,995)
{20.887)
(3,075)
{5,885)
(13,507)
(234)
(2.IK)O)
(2.364)
(1,800)
(2,930)
17.543
6,083
1,555
2.995
19.034
25.0(M)
4.675
19.901
20.000
3.8(Kl
15.724
234
18,048
41,925
2,590
2217
5.000
1.800
2.930
2.636
Live Here Love Here
84.839
102.707
(94,949)
92,597
12-

GROW-NI
NOTES TO THE FINANCIAL STATEMEiYfs {CONTIF4UED)
FOR THE YEAR ENDED 31 NL4RCH 2025
13 Related party transaetions
Therc were no disclosable related party tratLsactions during the year.
13-