## Permaculture Association (Britain)
Report and financial statements For the year ended 30th June 2025
1
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
**Company** 5908919 **Charity** 1116699 (England & Wales) and SC041695 (Scotland).
## **Registered office and operational address**
Hollybush Conservation Centre, Broad Lane, Kirkstall, Leeds, LS5 3BP
## **Other names the charity is known by**
Permaculture Association
## **Trustees**
Trustees, who are also directors under company law, who served during the year were as follows:
|Ms Sonja Breuer|Chair|Appointed 30/11/2023|
|---|---|---|
|Mr David Hewit|Treasurer|Re-appointed 28/11/2024|
|Mr Paul ‘Bob’ Mehew||Re-appointed 28/11/2024|
|Mr Sammuel Yisrael||Appointed 03/12/2020|
|Mr Les Moore||Re-appointed 09/11/2021|
|Ms Tammi Dallaston||Re-appointed 30/11/2023|
|Ms Pippa Chapman||Appointed 30/11/2023|
|Mr Dominic Howe||Appointed 30/11/2023|
|Ms Anne-Marie Mayer||Appointed 30/11/2023|
|Mr Andrew De La Haye||Re-appointed 30/11/2023|
|Mr Scot Moncur||Resigned 28/11/2024|
|Ms Carla Moss||Resigned 28/11/2024|
|Ms Gihan Soliman||Resigned 28/11/2024|
|Mr Hugo Bass||Resigned 28/10/2024|
**Company Secretary** Mr Andrew Goldring
**Management Team:** Mr Andrew Goldring, Chief Executive, Mrs Rachel Crosby, Operations Lead, Mrs Sally-Ann Delf, Finance Lead, Ms Jemma Dixon, Education Lead, Ms Maria Paez, International Lead.
## **Bankers**
Unity Trust Bank, Nine Brindleyplace, Birmingham, B1 2HB Ecology Building Society, 7 Belton Road, Silsden, Keighley, West Yorkshire, BD20 0EE Cooperative Bank, PO Box 25, Skelmersdale WN8 6WT
Triodos Bank, Deanery Road, Bristol, BS1 5AS MetroBank, One Southampton Row, London WC1B 5HA
## **Independent Examiners**
Third Sector Accountancy Ltd, Holyoake House, Hanover Street, Manchester, M60 0AS
The trustees present their report and the examined financial statements for the year ended 30th June 2025. Included within the trustees’ report is the directors’ report as required by company law.
Reference and administrative information set out on pages 0-1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the
2
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
3
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Contents
## **Looking back to leap forward**
## **Objectives and activities**
Public Benefit
Purposes and aims
## **Our vision: A world where nature and communities thrive together. Our mission: Inspiring people to use and share permaculture.**
## **Top 3 priorities**
1. Make permaculture accessible
2. Increase and diversify permaculture and regenerative learning opportunities
3. Grow permaculture networks
4. Share and develop permaculture practices and livelihoods
5. Work with others to tackle climate change, the biodiversity crisis and social injustice
## **Reporting our impact - achievements and performance**
Aim 1. Make permaculture accessible
Aim 2. Increase and diversify permaculture and regenerative learning opportunities
- Aim 3. Grow permaculture networks
Aim 4. Share and develop permaculture practices and livelihoods
Aim 5. Work with others to tackle climate change, the biodiversity crisis and social injustice
- Internal aim: build an effective, socially responsible and sustainable organisation.
Allocation of grants
Volunteers and professional support
How we measure performance - more changemakers!
Significant factors affecting the charity in 2024-2025
Beneficiaries
## **Financial review**
Summary of the year Significant events
Principal risks & uncertainties
Reserves
## **Plans for the future**
## **Structure, governance and management**
Remuneration policy for key management personnel
Policy Review and Risk management
Statement of responsibilities of the trustees
4 Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Looking back to leap forward
Permaculture is big. It’s a methodology designed to create a flourishing future. Our members are pioneers, creators, designers and practical problem-solvers. They are also vision holders for a future that prioritises the care for people and the planet and a more equitable world. We have known this for many years, but now we can say that independent researchers agree. Over the last year, we have been working with the Ecological Citizens Network[1] (ECN), who have been investigating our long : term work and impact, and they have some interesting findings[2]
- Permaculture redefines sustainability not as a short-term fix, but as an “integrated design for living with each other and the planet”.
- Our learning systems are building ecological literacy and developing ecological citizens that are able to take action within a range of different contexts and scales.
- Our work helps participants to develop technical capacities and develop a robust sense of moral and civic agency in relation to environmental and social issues.
- The emphasis on immersive, experiential education models, such as the Permaculture Design Course and the Diploma, supports people to become lifelong learners.
- The Association offers “vital lessons for those seeking to catalyse systemic change”
“The impact of the PAB is extensive beyond formal education. Its ability to enable a broad range of community-oriented projects, from land stewardship and climate change initiatives to housing co-ops and food systems, speaks to the extent to which permaculture is an everyday way of living. It is this power to bring together the local and the systemic, the practical and the visionary, that constitutes the PAB as a powerful means for systems transformation and culture regeneration.”
Fine praise indeed! When set against a series of recent national policy announcements and research findings (e.g. Agrifood Network Roadmap, Local Nature Recovery Strategies & National Food Strategy), it shows that permaculture - and the Permaculture Association - is very well positioned to meet the big challenges identified at the most strategic levels.
In the last year we have delivered many important activities, services and achievements that you can read about in this report. We are very proud of our achievements and want to thank all the staff, volunteers and many partners that have helped to bring them about. In 2026, our focus will be to grow the network through a new regional strategy, to pilot some new ways of working, and to make our work more accessible by showing how it is applied within a range of familiar settings. To help bring this to life, we will work even more closely with our many partner organisations, members, project leaders, educators and practitioners, so that we can share their stories of permaculture in practice, and develop and enhance new local and regional networks.
We have achieved much over the last 40+ years, but the biggest challenges are still ahead of us. We now need to build momentum, scale the impact and grow a movement that can bring about the changes that are so urgently needed. We invite you to join us in this important mission.
Sonja Breuer, Chairperson, on behalf of staff and trustees.
> 1 Ecological Citizens Network is a UKRI funded partnership between Royal College of Art, Wrexham University, York University and the Stockholm Environment Institute
> 2 A series of peer reviewed papers are being prepared and will be available in 2026.
5
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Objectives and activities
The trustees review the aims, objectives and activities of the charity each year as part of the Policy Governance process. This report looks at what the charity has achieved and the outcomes of its work over the last year. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it serves. The review also helps the trustees ensure the charity’s aims, objectives and activities remain focused on its stated purposes.
## Public Benefit
The trustees have referred to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims and objectives and in planning its future activities. Trustees consider how planned activities will contribute to the aims and objectives that have been set. Projects are designed to cater for the needs of particular groups, and also to have the widest possible public benefit.
## Purposes and aims
Our charitable objects as defined in our Memorandum and Articles of Association are:
## **1.**
**a.** to advance the education of the public in the theory and practice of permaculture, the conservation of the environment, and related subjects.
**b.** to carry out research into permaculture and related subjects and to publish and disseminate the results of such research with or without charge.
## **2.** In the furtherance of these objects :
- **a.** to research and to collect, coordinate and disseminate information about permaculture;
**b.** to produce, publish and develop, or cause to be produced, published and developed, information on permaculture, whether in printed, electronic, or other forms such as films and broadcasts, and whether gratuitous or for sale.
**c.** to promote, manage or arrange courses, hands-on training, lectures, seminars, conferences, demonstrations, exhibitions, and other means and resources so as to provide and facilitate the education of the public in the theory and practice of permaculture;
**3.** To seek and to exercise such powers as may be incidental and conducive to the objects of the Charity.
Last year we revised our Vision, Mission and Aims and set three overarching organisational priorities:
6
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
**Our vision:** A world where nature and communities thrive together.
**Our mission:** Inspiring people to use and share permaculture.
## **Top 3 priorities**
1. Grow the member and donor support base.
2. Increase educational delivery
3. Grow partnerships to increase our reach and profile.
## **Our aims**
1. Make permaculture accessible
2. Increase and diversify permaculture and regenerative learning opportunities
3. Grow permaculture networks
4. Share and develop permaculture practices and livelihoods
5. Work with others to tackle climate change, the biodiversity crisis and social injustice
This year, we used the new aims and updated Theory of Change to review and improve our Monitoring Evaluation and Learning (MEL) process.
## Our impact, achievements & performance
The charity’s main activities, achievements and performance for 2024-25 and the Permaculture Association’s partners during this time are described below. All activities are undertaken to further the Permaculture Association’s charitable purposes for public benefit. These are just some of the highlights of this year’s achievements.
## Aim 1. Make permaculture accessible
This aim, delivered through our **Outreach programme** seeks to increase the number of people who have heard about permaculture, and to reach more diverse audiences. To meet this aim :
- **Communications strategy:** We worked on our communications strategy and developed our key messaging so as to reach a broader audience
- **Reach** : We reached over 254,000 people though our different communications channels such as website, e-Bulletins, Facebook, Instagram and LinkedIn
- **Youth membership** : We noted that our social media is reaching an audience of mainly 35-54 year olds. In an effort to make permaculture more accessible we launched a youth membership for only £10 a year.
7
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Aim 2. Increase and diversify permaculture and regenerative learning opportunities
Our **Education Programme** is at the heart of what we do. We support a network of permaculture educators and tutors, run an online platform and provide our own online courses. We continued to increase the number of courses which are CPD accredited which has led to an increase in enrolment.
Our biggest successes this year were to have developed:
- The **Designing Sustainable Schools** online course in partnership with other permaculture professionals and organisations and school teachers. This course provides teachers and schools with resources to meet their requirement to have a sustainability lead in every school One participant stated. “I have just completed the Designing Sustainable Schools course and would highly recommend it to anyone working in or with schools!.For me, the best thing about the course were the links! So much useful information to choose from, allowing me to tailor it to what I needed.” School designer: Vanda Bognar
- A **partnership with Glasgow University** to support them to develop permaculture centred climate action training for all the primary schools in Scotland, with PAB delivering the online Introduction to permaculture training to between 50-70 of their teachers and artists.
- A better working, **better resourced Education Working Group** , who have already successfully completed their first sprint, with the year of exciting work mapped out ahead (modular PDC, accreditation).
Other highlights include:
- **1400 learners** have learnt permaculture on our platform, ranging from introductory to advanced learning
- **383 students** completed their Permaculture Design Courses and received certificates
- **72 educators** have contributed to our platform many of whom make a living or passive revenue from the platform
- **152 education members** used the educator’s space for finding consultancy jobs and supporting each other’s practice online
- **16 Educator members volunteer** their time on the Education Working Group and its sub group Mainstreaming Permaculture - managing the curriculum and managing the Certified Teacher’s Register application process and standards.
- **A group of 9 Tutors, Diploma holders and Apprentices volunteer** their time on the Diploma Working Group - helping staff in the development and maintenance of the Diploma system and ensuring Tutors are providing appropriate and agreed support to Apprentices.
- **42 diploma tutors are supervising 196 apprentices** with their permaculture Diploma designs
- **5 members completed their portfolio** of ten designs and were awarded their Diploma in Applied Permaculture Design
- **12 courses are available** and another 5 educator member courses will be launched in 2025/26
8 Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Aim 3. Grow permaculture networks
We are a membership organisation, meaning one of our key roles is to encourage people involved in permaculture at different scales to link with, support and inspire one another - both locally and globally. We do this through our **Community and Regional Development programme** . We have:
- **1,809 members** (individuals and organisations)
- **142 UK Projects r** egistered on our project map (www.permaculture.org.uk/land)
- **2,690 people with accounts on the Community Hub** , an online platform for knowledge and resource sharing and accessing opportunities such as consultancy.
## **Responding to the Global South - Our International Network Development work**
Another contribution to growing permaculture networks has been responding to queries from international organisations and individuals. We have focused on connecting people and this year, linked 148 organisations and individuals across the Global South. The importance of this work can be summarised in the words of Polydord Wasoke who has a vision to build a permaculture centre to move his community beyond poverty, hunger and dependency and towards resilience and selfreliance. We linked him to several people and organisations that were able to support his learning journey. As Polydord said “These connections have changed everything. You were the first person who listened, responded, and helped us connect with others. Now, our communities have access to the knowledge, tools, and skills we need to build a better future. Thank you."
We have identified permaculture projects in 94 countries and are working on an international permaculture directory with the CoLab (International Permaculture Collaboration Laboratory www.perma.earth).
The main highlights this year were:
- **Hosting three successful, well-attended water management webinars** in partnership with Permatil Global focusing on connecting communities in the Global South. We attended the International Permaculture Conference/Convergence which helped us to connect/ understand networks/orgs in Asia.
- **Securing a £100k grant from the Agroecology Fund** which will strengthen a partnership with 10 organisations in Africa, Asia and Latin America. The project will be an opportunity for knowledge and to explore synergies between agroecology and permaculture.
Other international work this year, carried out by our science advisor Gihan Soliman:
## **Benin**
The Permaculture Association is one of 5 organisations collaborating on a Darwin Initiative funded project, led by the University of Parakou in Benin. The project is seeking to include fungi in biodiversity policies and conservation efforts. The Permaculture Association is contributing practical expertise to promote regenerative agriculture and food forests through a holistic approach which supports indigenous social and cultural values, community self-empowerment, gender equity and stewardship of local ecosystems. (www.darwininitiative.org.uk/project/DAR30020)
## **Bolivia**
We are also one of 7 organisations collaborating on a Darwin Initiative funded project in Bolivia led by CABI International. The project is working in the Bolivian altiplano (plateau), to identify beneficial
9
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
fungi and soil bacteria in quinoa-growing areas. It will seek to develop new bioproducts for greater crop and ecosystem resilience and use the knowledge gained to promote design of systems which meet their needs and enhance biodiversity. (www.darwininitiative.org.uk/project/DAR31001)
## Aim 4. Share and develop permaculture practices and livelihoods
Our **Practical Permaculture** programme is about researching and sharing permaculture’s practical applications. This programme is currently providing a regular online skill share, but lack of funds has prevented us from delivering the deep and much needed work to share our skills and practices more widely.
- We **hosted 10 virtual campfire events** to provide opportunities for members to share and learn about practical applications of permaculture.
- The **Paramaethu Cymru Gathering** is picking up pace! It brought together 230 interested individuals, families, active practitioners, teachers, members of Natural Resources Wales and other agencies to share ideas and learning. The People’s Assembly brought together views on how to progress permaculture in Wales and this has been acted upon in the months since the event with a strategic group convening to develop future plans.
## Aim 5. Work with others to tackle climate change, the biodiversity crisis and social injustice
The challenges we face in the world are huge and require unprecedented collaboration. Partnerships offer a way to share permaculture with far more people and create opportunities for us to learn new skills and approaches. We do this work within our Climate and Biodiversity Action Programme.
Our primary work this year has been to complete the **Community Climate Coaches** project, funded by the Network for Social Change. Four workshops were delivered and the methodology and materials have been refined thanks to the participation of four brilliant groups in Leeds, Stirling, Bristol and Carmarthen. We are working to secure funds for the next phase of work, to securing CPD accreditation for the training, and towards making the CCC training available as a commercial offer.
## Internal aim: build an effective, socially responsible and sustainable organisation.
## **Impact assessment and futures workshops**
This year, **we partnered with the Ecological Citizen(s) Network (ECN)** - a four-year research network based at the Royal College of Art in collaboration with Wrexham University and the Stockholm Environment Institute at University of York. Their mission is to catalyse, amplify and enable Ecological Citizenship in a sustainable digital society for positive climate action. They conducted research on the 40 years of the Permaculture Association work, and amongst the findings they noted “The impact of the PAB is extensive beyond formal education. Its ability to enable a broad range of community-oriented projects, from land stewardship and climate change initiatives to housing co-ops and food systems, speaks to the extent to which permaculture is an everyday way of living. It is this power to bring together
10
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
the local and the systemic, the practical and the visionary, that constitutes the PAB as a powerful means for systems transformation and culture regeneration.”
The ECN have developed a series of recommendations via a series of ‘Three Horizons’ workshops and around 30 interviews, and the Permaculture Association will be using those recommendations to develop a new strategy for the charity in 2026.
## **National archive in Leeds**
Adding to the theme of reflecting on the last 40+ years, we were delighted to work with Leeds University’s ‘Making History’ Masters course. Working with two students, each on a 50 hour placement, we have now assembled and catalogued an impressive archive of permaculture Association work since 1983, network development and projects, and notable wider contextual information. A second phase is now underway with two new students, now guided by Ella McFarlane, who has continued to work with us as our volunteer archivist. The archive was of enormous value to ECN researchers, and we will continue to develop this as a key resource for sustainability researchers. The library and archive are available to members and researchers by booking an appointment in advance.
## **Staffing**
Our team currently consists of 9 people working 5.25 FTE. Although the team is smaller than it has been for some time, all bar one are on contracts of over 2-days a week which is a marked improvement over previous years. It has also been possible to move all staff onto the salary scale, and no one is paid less than the real living wage.
## **Website and Database**
At the end of 2024, we shifted our website support and development entirely to a third party. This was due to one team member leaving and one retiring, both of whom had been central to this work. It was more cost effective to outsource this function to Encircle who already hosts our website and provides technical support, and to build the internal capacity for content and database management rather than development, which is becoming ever more challenging.
## Allocation of grants
The Permaculture Association supports a wide range of UK and international member-led projects and this year has included fiscal hosting for the Himalayan Permaculture Group. See note 8 in the accounts.
We also acted as agents for the Landworkers Alliance with funds from the Network for Social Change. See note 13 in the accounts.
## Volunteers and professional support
Thanks to all the volunteers that have helped with online and in person events and provided over 1,800 hours (approx 1 FTE) for the following work; the Welsh, Education and Diploma working groups; JEDAI sub-committee (Justice Equity Diversity Accessibility Inclusion); general support in the Leeds office; archiving and library development; and the Designing Sustainable Schools project. Volunteering is now increasing back to pre-Covid levels and makes a huge difference to the Association’s work.!
11
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
A huge thanks also to Encircle, the bespoke digital services company with permaculture ethics on their front page! They helped us make it through the enormous website transition and continue to support database and website development at a very substantial discount. www.encircle.co.uk/
## How we measure performance - more changemakers!
As part of our effort to continually improve and understand our impact, we invested time in developing our monitoring and evaluation system. We have defined clear outcomes and indicators which are stated within the Board Policy Manual and reviewed annually. The specific targets for 2025/26 are included within the budget for the year where the targets have a financial implication. We have clarity on what quantitative data will be collected and the tools for this. We will do further work on qualitative data collection and the relevant tools in 2025/26.
We use a variety of measures to understand whether our work is on track within each area. Common to all are financial measures - primarily monitoring planned versus actual expenditure. We also use online surveys, participant interviews, monitoring of progress towards key milestones using Gantt charts, event and workshop feedback, web analytics, monitoring numbers of apprentices, members, tutors, sales, visitors, etc. Data is assembled by staff for review at the quarterly planning day on the Monitoring Report, and made available as a summary each quarter to the Board. Monitoring data is linked to aims.
## Fundraising and funding sources
We have increased the number of applications made since the last financial year, updated our funding strategy and we now have five long term programmes that have been designed to deliver each aim. Sources of funding are detailed in the note 4 and 19 of the accounts. A huge thanks to all of our regular donors, and to the Darwin Programme, Garfield Weston Foundation, School for Social Entrepreneurs, and Network for Social Change for their support over the year.
## Significant factors affecting the charity in 2024-2025
We experienced significant issues with web and database due to staff changes and an increasingly complex technical environment. We are now confident that we have addressed the majority of these issues and have a good plan to work through the remaining issues.
## Beneficiaries
The Permaculture Association serves the public, its members and the wider international permaculture community. Specific projects and events are designed to engage specific groups, and we are working to increase our offer to ensure that a greater diversity of people feel included. Our JEDAI (Justice, Equity, Diversity, Accessibility, Inclusion) work is helping us to understand barriers to participation in permaculture and the Permaculture Association, and is helping us to increase the diversity of people involved.
12
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Financial review
## Summary of the year
The Association made a surplus in the year of £5,989 in **Unrestricted Funds** , slightly lower than the £13,257 in the preceding year.
This was mainly due to a lower surplus from events and fewer donations and legacies, offset by a positive transfer from completed projects and the final release of a provision for possible diploma refunds, which is no longer needed. There was also a small increase in membership subscriptions.
The surplus of £5,989 can be found in the **Unrestricted Funds** column of the **Statement of Financial Activities** in the accounts.
**Restricted Funds** had a closing balance of £128,118 for grant funded and member-led projects combined. Typically, the grants are **restricted** to achieving specific objectives. Overall the closing balance was similar to the balance at the end of the previous year of £136,303. Full details and descriptions are in Note 19 in the Accounts.
The surplus for the year means that **Unrestricted Funds** now stand at £100,458, which the Trustees consider fully sufficient to cover major risks. The overall picture is one of financial resilience, supporting the Trustees’ opinion that the Association remains a going concern.
## Significant events
There were no significant financial events.
## Principal risks & uncertainties
There are two key financial risks to the organisation. Firstly the uncertain funding environment with increased competition for funds, with funding diverted from environmental causes to more immediate needs such as poverty and hardship. Secondly, the cost of living crisis continues to impact on the ability of members, learners and supporters to join, donate and learn with the PAB and its network of projects and educators. The main steps to mitigate these risks are to continue to maintain and develop our diverse sources of charitable trading and project work, and to continue to increase the value we provide members and the public through our work. We will work to maintain our existing level of service.
## Reserves
At the end of the period the charity held total funds of £228,576 (previously £230,772). These break down as: Unrestricted £100,458 Restricted £128,118.
The reserves policy of the Association is to aim for 6 months running costs, assessed as half the previous year’s expenditure on unrestricted charitable trading activities. This suggests a target figure of around £111,000, which the current unrestricted reserves of £100,458 broadly meet.
13 Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
Reserves are held to ensure the continuation of the Association in the event of a significant reduction in funding or unexpected expenditure or modest investment needs.
## Plans for the future
We have detailed plans for the year ahead, that identify both core work that we will deliver within existing and expected resources, and more aspirational projects that can be delivered if we can secure additional funding.
At a broad level we are reconfiguring our membership service and communications around three ‘term time’ offerings of online events, courses and newsletters, using the summer period to encourage and support members to visit each other’s projects and events. Each term will have a theme that allows us to bring our learning together and celebrate the work across the network. We are also developing a new strategy for how we work regionally, as part of a wider strategic review that will consider the Ecological Citizens Network recommendations, gain further input from members, and be ready for publication in late Spring 2026.
## Structure, governance and management
Recruitment, appointment and induction of new trustees is managed by the Board’s Nominations Committee. Trustees are required to be members of the Charity. Prospective Board members are identified and invited to attend Board meetings prior to elections in order to meet current trustees, learn about the roles, responsibilities and the approach that we take to governance. Information is given about the general roles and responsibilities and training is offered to those that require it. Prospective trustees are then recommended (or not) by the Board during the election process. Election processes are detailed in full within the Memorandum and Articles of Association. All members are invited to find out about and apply to become Board members.
The Board uses the ‘Policy Governance’ approach. This details four key policies that are reviewed annually: 1. Aims; 2. Board self-management; 3. Board-executive relations; and 4. Executive limitations. Policy Governance is forward facing and strategic and provides a rigorous approach to the task of governance. In addition to reviewing the policies, Board members also undertake a series of discussion topics for their self-education, receive regular reports from the executive, and undertake stakeholder consultations.
The Board delegates day-to-day responsibility to the Chief Executive, who seeks to deliver the charity’s aims described in policy 1, within the limitations as set out in policy 4. The Chief Executive manages staff through a series of quarterly planning days, supervision sessions and weekly stand up meetings. The emphasis is on staff self-management, open reporting, and flexible team working using an agile approach. Staff work within one or more teams that deliver within the areas of work set out above. Each team has an operational leader who keeps track of progress.
Member-led working groups are supported by a staff member, who ensures that they work within the limitations and towards the aims of the organisation.
Strategy, business plans and budgets are prepared by the Chief Executive with the support of staff, volunteers, working groups, members and other stakeholders, and then given to the Board for
14
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
review, feedback and finally, approval. With a clear focus on specifying the four policies, and being well informed via discussion topics, progress reports and stakeholder engagement, the Board is able to balance strategic direction with effective delegation.
The organisation is a charitable company limited by guarantee, incorporated on 17[th] August 2006 and registered as a charity on 8[th] November 2006 (having first established as an unincorporated charity in 1986, and a group of committed pioneers in 1983). 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.
Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. All trustees give their time voluntarily and receive no benefits from the charity. Expenses reclaimed from the charity are set out in the notes to the accounts.
The Permaculture Association has no subsidiaries, with Permaculture Scotland and other working groups, operating as integral parts of the organisation. Paramaethu Cymru has special status as our first official Branch. The Permaculture Association is a founding member of the European Permaculture Network and Ecolise. We work with many other charities, networks and organisations through our funded work, at events and for occasional workshops and seminars.
## Remuneration policy for key management personnel
Pay is in the range of £24,264 (assistant) - £29,900 (lead) pro-rata, CEO (£32,591 pro rata). Rates are set within the annual budget process which includes a participatory staff pay review. We have committed to always paying the real living wage as a minimum. We recognise that the more senior roles are at rates below sector norms and are working towards closing this gap.
## Policy Review and Risk management
Risk management for the organisation is the responsibility of the Trustees. A risk register is maintained and reviewed quarterly with support and input from the Management Team. Emerging risks are added when they are identified. Mitigation measures are identified for each of the risks appropriate. The risk register is part of the quarterly reporting to the Board.
The Operations Lead has reviewed existing policies and procedures. Trustees are satisfied that adequate systems and procedures are currently in place to enable the Association to work safely and effectively, within the law and following good practices.
## Statement of responsibilities of the trustees
The trustees (who are also directors of Permaculture Association (Britain) for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
15
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP*
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.
03 / 02 / 2026 The trustees’ annual report has been approved by the trustees on __________________ and signed on their behalf by
Sonja Breuer Chair
16 Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Report to the members and trustees of Permaculture Associaton (Britain)
I report on the accounts of the charity for the year ended 30 June 2025 set out on pages 18 to 37.
## Respectve responsibilites of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Charities Act 2011. The charity trustees consider that the audit requirements of Regulation 10(1) (a) to (c) of the Charities Accounts (Scotland) Regulations 2006 and section 144 of the Charities Act 2011 do not apply. The charity prepares accounts on the accruals basis, and income is greater the £250,000. I am qualified to undertake the examination by being a qualified member of Institute of Chartered Accountants in England and Wales.
It is my responsibility to:
- examine the accounts under section 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2005 and section 145 of the Charities Act 2011
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011
- to state whether particular matters have come to my attention.
## Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (the 2006 Accounts Regulations) and the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act, Regulation 4 of the 2006 Accounts Regulations (as amended) and section 130 of the Charities Act 2011
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) and the requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 of the Charities Act 2011
- have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Patrick Morrello ACA
Third Sector Accountancy Limited 04 / 02 / 2026 Holyoake House Hanover Street Manchester M60 0AS
17
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Permaculture Association (Britain) Statement of Financial Activities
(including Income and Expenditure account) for the year ended 30 June 2025
|Unrestricted
funds
Note
£
Income from:
Donatons and legacies
3
99,482
Charitable actvites
4
92,239
Investments
5
1,673
Total income
193,394
Expenditure on:
Charitable actvites
6
188,489
Total expenditure
188,489
Net income/(expenditure) for the year
9
4,905
Transfer between funds
1,084
Net movement in funds for the year
5,989
Reconciliaton of funds
Total funds brought forward
94,469
Total funds carried forward
100,458|Restricted
funds
£
1,870
179,740
-
181,610
188,711
188,711
(7,101)
(1,084)
(8,185)
136,303
128,118|Total funds
2025
£
101,352
271,979
1,673
375,004
377,200
377,200
(2,196)
-
(2,196)
230,772
228,576|Unrestricted
funds
£
110,203
127,663
2,598
240,464
221,987
221,987
18,477
(5,220)
13,257
81,212
94,469|Restricted
funds
£
8,275
257,995
-
266,270
289,413
289,413
(23,143)
5,220
(17,923)
154,226
136,303|Total funds
2024
£
118,478
385,658
2,598|
|---|---|---|---|---|---|
||||||506,734|
||||||511,400|
||||||511,400|
||||||(4,666)
-|
||||||(4,666)
235,438|
||||||230,772|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
18
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Permaculture Association (Britain) Company number 5908919
||Balance sheet as at 30 June 2025|Balance sheet as at 30 June 2025|Balance sheet as at 30 June 2025||||
|---|---|---|---|---|---|---|
||Note|2025|||2024||
|||£|£|£||£|
|Fixed assets|||||||
|Intangible assets|15||40,456|||49,370|
|Total fixed assets|||40,456|||49,370|
|Current assets|||||||
|Stock||617|||617||
|Debtors|16|10,974||28,073|||
|Cash at bank and in hand||195,137||203,321|||
|Total current assets||206,728||232,011|||
|Liabilities|||||||
|Creditors: amounts falling|||||||
|due in less than one year|17|(18,608)||(50,609)|||
|Net current assets|||188,120|||181,402|
|Net assets|||228,576|||230,772|
|The funds of the charity:|||||||
|Restricted income funds|19||128,118|||136,303|
|Unrestricted income funds|20||100,458|||94,469|
|Total charity funds|||228,576|||230,772|
The notes on pages 19 to 36 form part of these accounts.
For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006,
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.
04 / 02 / 2026
Approved by the trustees on ____________________ and signed on their behalf by:
Sonja Breuer (Chair)
**----- Start of picture text -----**
David Hewitt (Treasurer)
**----- End of picture text -----**
19
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Permaculture Association (Britain)
## Statement of Cash Flows
## for the year ending 30 June 2025
|Note
2025
£
Cash provided by/(used in) operatng actvites
23
6,870
Cash flows from investing activities:
Dividends, interest, and rents from investments
1,673
Purchase of intangible fxed assets
(16,727)
Cash provided by/(used in) investng actvites
(15,054)
Increase/(decrease) in cash and cash equivalents in the year
(8,184)
Cash and cash equivalents at the beginning of the year
203,321
Cash and cash equivalents at the end of the year
195,137|2024
£
(2,484)|
|---|---|
||2,598
(26,453)|
||(23,855)|
||(26,339)
229,660|
||203,321|
20
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2025
## 1 Accountng policies
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## a Basis of preparaton
The financial statements have been prepared in accordance with Accounting and Reporting by 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 (FRS 102) issued in October 2019 - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Permaculture Association (Britain) meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.
## b Judgments and estmates
The trustees have made no key judgments which have a significant effect on the accounts.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
## c Preparaton of the accounts on a going concern basis
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
## d Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
21
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2025 (continued)
## e Donated services and facilites
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## f Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## g Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
## h Fund accountng
Unrestricted funds are available to spend on activities that further any of the purposes of charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
## i Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on charitable activities includes all costs undertaken to further the purposes of the charity and their associated support costs.
22
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2025 (continued)
## j Foreign currency
Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction. Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.
## k Allocaton of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 7.
## l Operatng leases
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
## m Intangible fxed assets
Intangible fixed assets are capitalised software costs for the online learning platform and development of the society website. Depreciation will be provided on a straight line basis over a three year period once the asset is brought into use.
## n Tangible fxed assets
Individual fixed assets costing £1,000 or more are capitalised at cost.
## o Stock
Stock is included at the lower of cost or net realisable value. In general, cost is determined on a first in, first out basis. Net realisable value is the price at which stocks can be sold in the normal course of business after allowing for the costs of realisation. Provision is made where necessary for obsolete, slow moving, and defective stocks. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## p Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## q Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
23
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2025 (continued)
## r Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## s Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## t Pensions
Employees of the charity are entitled to join a defined contribution scheme. The charity’s contribution is restricted to the contributions disclosed in note . There were no outstanding contributions at the year end. The costs of the defined contribution scheme are included within support and governance costs and allocated to the funds of the charity using the methodology set out in note 7.
## 2 Legal status of the charity
The charity is a company limited by guarantee registered in England and Wales and in Scotland, and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The registered office address is disclosed on page 1.
24
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2025 (continued)
- 3 Income from donatons and legacies
|Donatons
Legacies
Membership
Donatons in kind
Total|Unrestricted
£
12,681
6,840
71,935
8,026
99,482|Restricted
£
1,870
-
-
1,870|Total 2025
£
14,551
6,840
71,935
8,026
101,352|Unrestricted
£
35,733
-
66,444
8,026
110,203|Restricted
£
8,275
-
-
-
8,275|Total 2024
£
44,008
-
66,444
8,026|
|---|---|---|---|---|---|---|
|||||||118,478|
Every year the association depends upon thousands of hours of volunteer time. Accounting standards do not permit us to assign a value to this in our accounts. Web hosting provided by Encircle is recognised as donations in kind.
- 4 Income from charitable actvites
|Charitable trading
Grants
Shop income and sales
Registraton and tutorials
Refunded diploma income
Released diploma income
Events
Consultancy
Administraton charges|Unrestricted
£
-
24,218
3,511
(905)
32,178
19,004
9,171
2,562
89,739|Restricted
£
-
-
-
-
-
-
-
-
-|Total 2025
£
-
24,218
3,511
(905)
32,178
19,004
9,171
2,562
89,739|Unrestricted
£
2,600
31,439
1,679
(4,100)
21,245
67,677
263
7,042
127,845|Restricted
£
-
-
-
-
-
-
-
-
-|Total 2024
£
2,600
31,439
1,679
(4,100)
21,245
67,677
263
7,042|
|---|---|---|---|---|---|---|
|||||||127,845|
25
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2025 (continued)
|4
Income from charitable actvites (cont)
Grant funded projects
Grants
Other income
Member-led projects
Grants
Other income
Events
Total income from charitable actvites
5
Investment income
Income from bank deposits|Unrestricted
£
2,500
-
2,500
-
-
-
-
92,239
Unrestricted
£
1,673|Restricted
£
152,000
18,542
170,542
9,170
28
-
9,198
179,740
Restricted
£
-|Total 2025
£
154,500
18,542
173,042
9,170
28
-
9,198
271,979
Total 2025
£
1,673|Unrestricted
£
-
-
-
(182)
(182)
127,663
Unrestricted
£
2,598|Restricted
£
240,543
5,915
246,458
5,000
6,537
-
11,537
257,995
Restricted
£
-|Total 2024
£
240,543
5,915|
|---|---|---|---|---|---|---|
|||||||246,458
5,000
6,537
(182)|
|||||||11,355|
|||||||385,658|
|||||||Total 2024
£
2,598|
26
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2025 (continued)
## 6 Analysis of expenditure on charitable actvites
|Staf costs
Actvites
Administraton
Travel and subsistence
Grants - see note 8
Legal and professional
Exchange loss
Support costs (see note 7)
Restricted expenditure
Unrestricted expenditure
Governance costs (see
note 7)|£
55,983
11,526
4,736
1,143
-
-
-
35,283
945
109,616
-
109,616
109,616
Charitable
trading|£
149,422
4,489
4,837
4,632
-
-
-
94,171
2,521
260,072
181,017
79,055
260,072
Grant-funded
projects|£
107
-
20
-
7,316
-
-
67
2
7,512
7,694
(182)
7,512
Member-led
projects|Total 2025
£
205,512
16,015
9,593
5,775
7,316
-
-
129,521
3,468
377,200
188,711
188,489
377,200|£
77,693
41,231
9,193
1,748
-
21
-
40,583
855
171,324
-
171,324
171,324
Charitable
trading|£
187,477
3,610
1,205
4,289
21,557
-
19
97,929
2,062
318,148
269,625
48,523
318,148
Grant-funded
projects|£
5,861
-
222
94
12,517
-
109
3,061
64
21,928
19,788
2,140
21,928
Member-led
projects|Total 2024
£
271,031
44,841
10,620
6,131
34,074
21
128
141,573
2,981|
|---|---|---|---|---|---|---|---|---|
|||||||||511,400|
|||||||||289,413
221,987|
|||||||||511,400|
27
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2025 (continued)
## 7 Analysis of governance and support costs
|Basis of
apportonment
Staf costs
Staf costs
Less capitalised staf costs
Events
Staf costs
Premises Costs
Staf costs
Admin
Staf costs
Travel and subsistence
Staf costs
Donated web services
Staf costs
Exchange diferences
Staf costs
Legal and professional
Staf costs
Independent Examiner
Staf costs
Allocated as follows:
Charitable trading
Grant funded projects
Member led projects|Support
£
94,843
(16,727)
702
7,629
32,276
2,391
8,026
-
381
-
129,521
35,283
94,171
67
129,521|Governance
£
-
-
-
-
108
-
-
3,360
3,468
945
2,521
2
3,468|Total 2025
£
94,843
(16,727)
702
7,629
32,276
2,499
8,026
-
381
3,360
132,989
36,228
96,692
69
132,989|Support
£
104,800
(22,345)
620
7,538
37,541
1,900
8,026
2,025
1,468
-
141,573
40,583
97,929
3,061
141,573|Governance
£
-
-
-
-
881
-
-
2,100
2,981
855
2,062
64
2,981|Total 2024
£
104,800
(22,345)
620
7,538
37,541
2,781
8,026
2,025
1,468
2,100|
|---|---|---|---|---|---|---|
|||||||144,554|
|||||||41,438
99,991
3,125|
|||||||144,554|
28
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2025 (continued)
## 8 Grants made to insttutons
|8
Grants made to insttutons|||
|---|---|---|
|Name of insttuton
Purpose
Himalayan Permaculture Group
Permezone
Program training and supportng farmers in East Africa
Marda
Palestnian permaculture farm
Payments to project partners of iACT
9
Net income/(expenditure) for the year
This is stated afer charging/(creditng):
Depreciaton
Exchange diferences
Independent examiner's fee
Long-standing support for eforts in Nepal, actng as fscal host and
other support as needed.
iACT is creatng a good practce guide, toolkit and competency
framework to enable learning and demonstraton centres (including
LAND centres) to i) scale up their local and bioregional regeneratve
impacts, and ii) fulfl their potental to help society respond to the
climate and ecological emergencies.|2025
£
5,636
-
-
-
5,636
2025
£
25,641
-
3,360|2024
£
4,750
1,734
6,034
21,557|
|||34,075|
|||2024
£
23,467
2,153
2,100|
29
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2025 (continued)
## 10 Staf costs
|Stafcosts|||
|---|---|---|
|Staf costs during the year were as follows:
Wages and salaries
Pension costs
Freelance staf costs
Allocated as follows:
Charitable actvites
Support costs|2025
£
171,357
2,328
126,670
300,355
222,017
78,338
300,355|2024
£
190,921
2,572
171,218|
|||364,711|
|||282,256
82,455|
|||364,711|
No employee has employee benefits in excess of £60,000 (2024: Nil).
The average number of staff employed during the period was 13 (2024: 15).
The key management personnel of the charity comprise the trustees, and the posts of Chief Executive, Operations Lead and Finance Lead. The total employee benefits of the key management personnel of the charity were £49,915 (2024: £48,778).
## 11 Trustee remuneraton and expenses, and related party transactons
During the year, trustees Gihan Soliman (£12,024 (2024: £4,260)) and Carla Moss (£315 (2024: £889)) received payment for services provided to the charity. In aggregate trustees received £107 for charity related expenses incurred (2024: £nil).
Andy Goldring is a related party to Billberry Bee, Billberry Bee provided services to the charity totalling £nil (2024: £1,514).
Aggregate donations from related parties were £nil (2024: £590).
Trustee remuneration has been made in accordance with the charity’s governing document.
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
## 12 Government grants
The government grants recognised in the accounts were as follows:
|Britsh Council
Erasmus|2025
£
-
-
-|2024
£
39,231
28,699|
|---|---|---|
|||67,930|
30
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2025 (continued)
## 13 Funds received as agent
During the year the charity received £168,526 (2024: £200,000) from the Network for Social Change as agent for the Landworkers Alliance.
## 15 Fixed assets: intangible assets
|Fixed assets: intangible assets||||
|---|---|---|---|
|Cost
At 1 July 2024
Additons
At 30 June 2025
Depreciaton
At 1 July 2024
Charge for the year
At 30 June 2025
Net book value
At 30 June 2025
At 30 June 2024
Debtors
Trade debtors
Prepayments and accrued income
Gif aid receivable
Other debtors|£
16,252
4,041
20,293
16,238
14
16,252
4,041
14
2025
£
1,665
3,575
5,734
-
10,974
On-line
learning
platorm|£
71,494
12,686
84,180
22,138
25,627
47,765
36,415
49,356
2024
£
3,180
14,023
7,129
3,741
28,073
Website
platorm|Total
£
87,746
16,727|
||||104,473|
||||38,376
25,641|
||||64,017|
||||40,456|
||||49,370|
|||||
## 16 Debtors
31
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
Permaculture Association (Britain)
Notes to the accounts for the year ended 30 June 2025 (continued)
## 17 Creditors: amounts falling due within one year
|17 Creditors: amounts falling due within one year|||
|---|---|---|
|Accruals and other creditors
Deferred income
18 Deferred income
Event tckets sold in advance
Diploma fees sold in advance
19 Analysis of movements in restricted funds|2025
£
18,608
-
18,608
2025
£
-
-
-|2024
£
14,683
35,926|
|||50,609|
|||2024
£
3,748
32,178|
|||35,926|
||||
|Current period
Grant funded projects
Darwin Project
Ecolise
Community Climate
Coaches
Community Climate
Coaches UK
Garfeld Weston
Foundaton|£
2,142
11,890
3,115
-
5,000
300
21,352
-
77,023
6,117
1,575
128,514
Balance at 1
July 2024|Income
£
-
-
18,542
-
-
-
32,000
-
120,000
-
-
170,542|Expenditure
£
-
(11,852)
(21,333)
(340)
(5,000)
-
(30,523)
(1,689)
(107,276)
(3,004)
-
(181,017)|Transfers
£
-
-
-
340
-
-
-
1,689
-
(3,113)
-
(1,084)|£
2,142
38
324
-
-
300
22,829
-
89,747
-
1,575
Balance at 30
June 2025|
|---|---|---|---|---|---|
|iACT||||||
|Mother Nature
Next Steps
Permaculture Responds
Permaculture IRN
Internatonal Co-
ordinator||||||
||||||116,955|
32
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2025 (continued)
## 19 Analysis of movements in restricted funds (contnued)
## Member-led projects
|Member-led projects||||||
|---|---|---|---|---|---|
|Children in Permaculture
IPEN
Project Darwin
IPES
Himalayan PG
Marda
PermEzone
Other
Total
Comparative period
Grant funded projects
Darwin Project
Ecolise
Community Climate
Coaches
Community Climate
Coaches UK|1,645
3,045
1,192
380
1,466
61
-
-
7,789
136,303
£
-
-
-
1,524
-
-
18,851
-
3,592
(624)
98,167
13,797
1,575
10,000
146,882
Balance at 1
July 2023|-
-
-
-
9,170
80
1,700
118
11,068
181,610
Income
£
2,355
20,000
3,115
20,000
19,285
32,000
9,854
-
19,000
120,000
1,452
-
-
247,061|(70)
-
-
-
(5,886)
-
(1,700)
(38)
(7,694)
(188,711)
Expenditure
£
(213)
(6,229)
-
(1,520)
(15,000)
(24,192)
(29,499)
(9,854)
(4,466)
(18,376)
(141,144)
(9,132)
-
(10,000)
(269,625)|-
-
-
-
-
-
-
-
-
(1,084)
Transfers
£
-
(1,881)
-
(4)
-
5,207
-
-
874
-
-
-
-
4,196|1,575
3,045
1,192
380
4,750
141
-
80|
||||||11,163|
||||||128,118|
||||||£
2,142
11,890
3,115
-
5,000
300
21,352
-
-
77,023
6,117
1,575
-
Balance at 30
June 2024|
|Garfield Weston
Foundation||||||
|iACT
Lush
52 Climate Actions
Mother Nature
Next Steps
Permaculture Responds
Permaculture IRN
International Co-
ordinator
School for Social
Entrepreneurs||||||
||||||128,514|
33
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2025 (continued)
## 19 Analysis of movements in restricted funds (contnued)
## Member-led projects
|Member-led projects|||||
|---|---|---|---|---|
|Children in Permaculture
2,408
IPEN
3,137
IPC Scholarship
-
PFP
-
Project Darwin
-
IPES
380
Himalayan PG
257
Marda
71
PermEzone
1,334
Sector 39
7
Other
(250)
7,344
Total
154,226|-
-
-
-
6,536
-
6,250
6,023
400
-
-
19,209
266,270|(763)
(92)
(638)
(143)
(5,344)
-
(5,041)
(6,033)
(1,734)
-
-
(19,788)
(289,413)|-
-
638
143
-
-
-
-
-
(7)
250
1,024
5,220|1,645
3,045
-
-
1,192
380
1,466
61
-
-
-|
|||||7,789|
|||||136,303|
Name of Descripton, nature and purposes of the fund restricted fund
Children in Permaculture EU funding towards a wide range of education services for children
Community Climate Coaches
Darwin Project
Ecolise
Garfield Weston Foundation
iACT
Lush
Information for Action on Climate Change - 52 Climate Actions
Next Steps Collective
Permaculture International Research Centre (PIRN)
An EU Erasmus + funded programme to train and support community leaders with the aim of inspiring locally led, community responses to climate change.
A partnership project to conserve biodiversity using sustainable livelihoods approaches, with PAB providing permaculture expertise and MEL.
Network of networks supporting and coordinating community led sustainability initiatives across Europe, including Transition, Permaculture, Ecovillages and other organisations active in this work.
Core funds to support the charity's developmental work (MEL / JEDAI / database).
iACT is creating a good practice guide, toolkit and competency framework to enable learning and demonstration centres (including LAND centres) to i) scale up their local and bioregional regenerative impacts, and ii) fulfil their potential to help society respond to the climate and ecological emergencies.
Core funds to support the charity's developmental work.
The information on action for climate change project: building a website of simple, practical solutions to climate change that anyone anywhere can use to transform homes, communities and landscapes.
Funding for this international online collaboration project is from an anonymous donor.
PIRN was initiated by the Permaculture Association and is now developing a series of case-studies and connections with international researchers to move into its next fully independent phase.
34
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2025 (continued)
## 19 Analysis of movements in restricted funds (contnued)
IPEN For development of International Permaculture Education Network, case studies, website.
Towards costs and bursaries for the 14th International Permaculture Convergence in IPC Scholarship Argentina PFP Development of partnerships, outreach and education for a People's Food Policy. The Instituto de Permacultura de El Salvador has been supported by the Permaculture IPES Association since 2006 and we continue to enable members to support them with donations.
Marda Marda is a Palestinian permaculture farm and we continue to enable members to support them with donations. Educational support, curriculum development, training, facilitation and enterprise in Sector 39 permaculture. Works with schools, refugee agencies, individuals and communities using permaculture to transform the ethos of an entire school or community
## Explanaton of material transfers between funds
During the year, £32,000 received from a donor who wishes to remain anonymous was distributed for the International Coordinator role (salary and associated activities) and £120,000 to the Next Steps project. This was in accordance with the terms of the grant.
20 Analysis of movement in unrestricted funds
|General fund
Designated funds
Contngency Funds
Permaculture Scotland
Paramaethu Cymru
Total|£
69,162
22,086
2,070
1,151
25,307
94,469
As at 1 July
2024|Income
£
193,375
-
19
-
19
193,394|Expenditure
£
(188,284)
-
-
(205)
(205)
(188,489)|Transfers
£
23,170
(22,086)
-
-
(22,086)
1,084|£
97,423
As at 30 June
2025|
|---|---|---|---|---|---|
||||||-
2,089
946|
||||||3,035|
||||||100,458|
35
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
Permaculture Association (Britain) Notes to the accounts for the year ended 30 June 2025 (continued)
## 20 Analysis of movement in unrestricted funds (contnued)
|Comparative period
General fund
Designated funds
Contingency Funds
Diploma Provision
Permaculture Scotland
Paramaethu Cymru
Total|£
16,202
22,086
37,605
3,174
2,145
65,010
81,212
As at 1 July
2023|Income
£
240,464
-
-
-
-
-
240,464|Expenditure
£
(219,889)
-
-
(1,104)
(994)
(2,098)
(221,987)|Transfers
£
32,385
-
(37,605)
-
-
(37,605)
(5,220)|£
69,162
As at 30 June
2024|
|---|---|---|---|---|---|
||||||22,086
-
2,070
1,151|
||||||25,307|
||||||94,469|
Name of unrestricted fund General fund Diploma Provision
Contingency Funds Permaculture Scotland Paramaethu Cymru
Descripton, nature and purposes of the fund
General unrestricted funds held by the charity
Contingency fund to cover any final refunds for apprentices that have not transferred from the previous Diploma system.
A designated fund for potential redundancy costs in event of the company winding up
Scottish working group Welsh working group
## 21 Analysis of net assets between funds
|Analysis of net assets between funds|||||
|---|---|---|---|---|
|Intangible fxed assets
Net current assets/(liabilites)
Total
Comparative period
Net current assets/(liabilities)
Total|General
fund
£
40,456
56,967
97,423
General
fund
£
69,162
69,162|Designated
funds
£
-
3,035
3,035
Designated
funds
£
25,307
25,307|Restricted
funds
£
-
128,118
128,118
Restricted
funds
£
136,303
136,303|Total 2025
£
40,456
188,120|
|||||228,576|
|||||Total 2024
£
230,772|
|||||230,772|
36
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba
## Permaculture Association (Britain)
## Notes to the accounts for the year ended 30 June 2025 (continued)
## 22 Operatng lease commitments
The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:
|
of the following periods:||||
|---|---|---|---|
|Less than one year
Less than one year|Property
2025
2024
£
£
3,000
6,000
3,000
6,000|Equipment
2025
2024
£
£
-
-
-
-||
||||-|
## 23 Reconciliaton of net movement in funds to net cash fow from operatng actvites
|Net income/(expenditure) for the year
Adjustments for:
Depreciaton charge
Dividends, interest and rents from investments
Decrease/(increase) in stock
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operatng actvites|2025
£
(2,196)
25,641
(1,673)
-
17,099
(32,001)
6,870|2024
£
(4,666)
23,467
(2,598)
(299)
56,367
(74,755)|
|---|---|---|
|||(2,484)|
37
Doc ID: 79439087f8df41a7fc40178a7afc8a5ea75701ba