IRIS Accounts Production v23.3.1.45 Other Company accounts True false Pounds 1.11.22 31.10.23 31.10.23 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true true true false true false true true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh032045672022-10-31032045672023-10-31032045672022-11-012023-10-31032045672021-10-31032045672021-11-012022-10-31032045672022-10-3103204567ns11:Originalns0:CharitableCompanyLimitedByGuarantee2022-11-012023-10-3103204567ns11:Original2022-11-012023-10-3103204567ns15:PoundSterlingns11:Original2022-11-012023-10-3103204567ns11:Original2022-10-3103204567ns11:Original2023-10-3103204567ns11:Originalns11:FRS1022022-11-012023-10-3103204567ns11:IndependentExaminationCharityns11:Original2022-11-012023-10-3103204567ns11:Originalns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-11-012023-10-3103204567ns11:Originalns11:FullAccounts2022-11-012023-10-3103204567ns11:Originalns11:CharitiesSORP2022-11-012023-10-3103204567ns11:Original2021-11-012022-10-3103204567ns11:Originalns16:EnglandWales2022-11-012023-10-3103204567ns11:Originalns11:RegisteredOffice2022-11-012023-10-3103204567ns11:Originalns0:Trustee12022-11-012023-10-3103204567ns11:Originalns0:Trustee22022-11-012023-10-3103204567ns11:Originalns0:Trustee32022-11-012023-10-3103204567ns11:Originalns0:Trustee42022-11-012023-10-3103204567ns11:Originalns11:CompanySecretary12022-11-012023-10-3103204567ns11:Originalns0:TotalUnrestrictedFunds2022-11-012023-10-3103204567ns11:Originalns0:TotalRestrictedIncomeFunds2022-11-012023-10-3103204567ns11:Originalns0:Activity92022-11-012023-10-3103204567ns11:Originalns0:TotalUnrestrictedFundsns0:Activity92022-11-012023-10-3103204567ns11:Originalns0:Activity9ns0:TotalRestrictedIncomeFunds2022-11-012023-10-3103204567ns11:Originalns0:Activity92021-11-012022-10-3103204567ns11:Originalns0:Activity82022-11-012023-10-3103204567ns11:Originalns0:Activity8ns0:TotalUnrestrictedFunds2022-11-012023-10-3103204567ns11:Originalns0:Activity8ns0:TotalRestrictedIncomeFunds2022-11-012023-10-3103204567ns11:Originalns0:Activity82021-11-012022-10-3103204567ns11:Originalns0:TotalUnrestrictedFunds2022-10-3103204567ns11:Originalns0:TotalRestrictedIncomeFunds2022-10-3103204567ns11:Original2021-10-3103204567ns11:Originalns0:TotalUnrestrictedFunds2023-10-3103204567ns11:Originalns0:TotalRestrictedIncomeFunds2023-10-3103204567ns11:Original2022-10-3103204567ns11:Originalns0:TotalUnrestrictedFundsns10:WithinOneYear2023-10-3103204567ns11:Originalns0:TotalRestrictedIncomeFundsns10:WithinOneYear2023-10-3103204567ns11:Originalns10:WithinOneYear2023-10-3103204567ns11:Originalns10:WithinOneYear2022-10-3103204567ns11:Original22022-11-012023-10-3103204567ns11:Original12022-11-012023-10-3103204567ns11:Original12021-11-012022-10-3103204567ns11:Originalns0:TotalUnrestrictedFunds2021-11-012022-10-3103204567ns11:Originalns0:TotalRestrictedIncomeFunds2021-11-012022-10-3103204567ns11:Originalns0:TotalUnrestrictedFundsns0:Activity92021-11-012022-10-3103204567ns11:Originalns0:Activity9ns0:TotalRestrictedIncomeFunds2021-11-012022-10-3103204567ns11:Originalns0:Activity8ns0:TotalUnrestrictedFunds2021-11-012022-10-3103204567ns11:Originalns0:Activity8ns0:TotalRestrictedIncomeFunds2021-11-012022-10-31
REGISTERED COMPANY NUMBER: 03204567 (England and Wales)
REGISTERED CHARITY NUMBER: 1057719


















Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 October 2023

for

Plants For A Future

Plants For A Future






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5

Notes to the Financial Statements 6 to 10

Plants For A Future (Registered number: 03204567)

Report of the Trustees
for the Year Ended 31 October 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
PRINCIPAL ACTIVITIES
The principal activities of the company in the year under review were those of The Objects of the Charitable Company (Registered Number 1057719 ) are:

- to advance the education of the public by the promotion of all aspects of ecologically sustainable
vegan-organic horticulture and agriculture with an emphasis on tree, shrub and other perennial species;

- to undertake research into such agriculture and horticulture, and disseminate the results of such research.

ACHIEVEMENT AND PERFORMANCE
Charitable activities & review of business
In furtherance of its objects and in accordance with its memorandum and articles of association, during the above period the company continued to improve, maintain and make available for public access the plants information database originally developed by the founder of PFAF, Ken Fern.

As well as appealing for donations from users of the database, it also compiled and published several books based on information in the database, for sale to raise funds to continue to make the database available free of change for as long as possible.

PFAF is pleased to be able to make small grants to groups and individuals starting new projects that comply with our definition of a food forest.

The state of the Company's affairs and the results for the year, both of which the trustees considered satisfactory, are set out in the attached accounts.

FINANCIAL REVIEW
Reserves policy
As the company is a Charitable Trust all profits are in fact increases in reserves; which are carried forward to subsequent years, to further the works and Objects of the Charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03204567 (England and Wales)

Registered Charity number
1057719

Registered office
9 Priory Park Road
Dawlish
Devon
EX7 9LX


Plants For A Future (Registered number: 03204567)

Report of the Trustees
for the Year Ended 31 October 2023

Trustees
Dr C Marsh Trustee/Secretary
G W Sobol Manager
P Harding Engineer
E W D Sears Organic Grower

Company Secretary
Dr C Marsh

Independent Examiner
Martin Arthur FMAAT, FFA, FIPA, FFTA, MIH, ACIE.
Accountancy Co-operative
Unit 2A
The Courtyard Craft Centre,
Huntick Rd, Lytchett Minster
Poole
Dorset
BH16 6BA

Approved by order of the board of trustees on 20 November 2023 and signed on its behalf by:





Dr C Marsh - Trustee

Independent Examiner's Report to the Trustees of
Plants For A Future

Independent examiner's report to the trustees of Plants For A Future ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Martin Arthur FMAAT, FFA, FIPA, FFTA, MIH, ACIE.

Accountancy Co-operative
Unit 2A
The Courtyard Craft Centre,
Huntick Rd, Lytchett Minster
Poole
Dorset
BH16 6BA

20 November 2023

Plants For A Future

Statement of Financial Activities
for the Year Ended 31 October 2023

31.10.23 31.10.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 22,871 - 22,871 36,747

Charitable activities 4
Food Forest Fund 2,250 - 2,250 1,250

Investment income 3 758 - 758 77
Total 25,879 - 25,879 38,074

EXPENDITURE ON
Charitable activities 5
General 27,443 - 27,443 19,863
Food Forest Fund 4,570 - 4,570 2,552
Total 32,013 - 32,013 22,415

NET INCOME/(EXPENDITURE) (6,134 ) - (6,134 ) 15,659


RECONCILIATION OF FUNDS
Total funds brought forward 89,485 - 89,485 73,826

TOTAL FUNDS CARRIED FORWARD 83,351 - 83,351 89,485

Plants For A Future (Registered number: 03204567)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
CURRENT ASSETS
Cash at bank 83,817 - 83,817 90,511

CREDITORS
Amounts falling due within one year 9 (466 ) - (466 ) (1,026 )

NET CURRENT ASSETS 83,351 - 83,351 89,485

TOTAL ASSETS LESS CURRENT
LIABILITIES

83,351

-

83,351

89,485

NET ASSETS 83,351 - 83,351 89,485
FUNDS 10
Unrestricted funds 83,351 89,485
TOTAL FUNDS 83,351 89,485

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 20 November 2023 and were signed on its behalf by:





C Marsh - Trustee

Plants For A Future

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.

2. DONATIONS AND LEGACIES
31.10.23 31.10.22
£    £   
Donations & General Income 22,871 36,747


Plants For A Future

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

3. INVESTMENT INCOME
31.10.23 31.10.22
£    £   
Deposit account interest 758 77

4. INCOME FROM CHARITABLE ACTIVITIES
31.10.23 31.10.22
Food
Forest Total
Fund activities
£    £   
Match Funding 2,250 1,250

Grants received, included in the above, are as follows:
31.10.23 31.10.22
£    £   
Food Forest Fund match funding 2,250 1,250

5. CHARITABLE ACTIVITIES COSTS
Grant Support
Direct funding of costs (see
Costs activities note 6) Totals
£    £    £    £   
General 504 - 26,939 27,443
Food Forest Fund - 4,570 - 4,570
504 4,570 26,939 32,013

6. SUPPORT COSTS
Information Governance
technology costs Totals
£    £    £   
General 26,473 466 26,939

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2023 nor for the year ended 31 October 2022.


Trustees' expenses
31.10.23 31.10.22
£    £   
Trustees' expenses 152 274


Plants For A Future

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 36,747 - 36,747

Charitable activities
Food Forest Fund 1,250 - 1,250

Investment income 77 - 77
Total 38,074 - 38,074

EXPENDITURE ON
Charitable activities
General 19,863 - 19,863
Food Forest Fund 2,552 - 2,552
Total 22,415 - 22,415

NET INCOME 15,659 - 15,659


RECONCILIATION OF FUNDS
Total funds brought forward 73,826 - 73,826

TOTAL FUNDS CARRIED FORWARD 89,485 - 89,485

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade creditors - 560
Accountancy 466 466
466 1,026

10. MOVEMENT IN FUNDS
Net
At movement At
1.11.22 in funds 31.10.23
£    £    £   
Unrestricted funds
General fund 89,485 (6,134 ) 83,351

TOTAL FUNDS 89,485 (6,134 ) 83,351

Plants For A Future

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 25,879 (32,013 ) (6,134 )

TOTAL FUNDS 25,879 (32,013 ) (6,134 )


Comparatives for movement in funds

Net
At movement At
1.11.21 in funds 31.10.22
£    £    £   
Unrestricted funds
General fund 73,826 15,659 89,485

TOTAL FUNDS 73,826 15,659 89,485

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 38,074 (22,415 ) 15,659

TOTAL FUNDS 38,074 (22,415 ) 15,659

A current year 12 months and prior year 12 months combined position is as follows:

Net
At movement At
1.11.21 in funds 31.10.23
£    £    £   
Unrestricted funds
General fund 73,826 9,525 83,351

TOTAL FUNDS 73,826 9,525 83,351

Plants For A Future

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 63,953 (54,428 ) 9,525

TOTAL FUNDS 63,953 (54,428 ) 9,525

11. OTHER FINANCIAL COMMITMENTS

MEMBERS

The members, who are also the trustee/directors of the Company, have guaranteed to
contribute up to £10 each in the event of the company being wound up whilst they are
members, or within one year of ceasing to be a member.

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2023.