IRIS Accounts Production v24.1.0.578 Other Company accounts True false Pounds 1.9.22 31.8.23 31.8.23 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh073385162022-08-31073385162023-08-31073385162022-09-012023-08-31073385162021-08-31073385162021-09-012022-08-31073385162022-08-3107338516ns0:CharitableCompanyLimitedByGuarantee2022-09-012023-08-3107338516ns15:PoundSterling2022-09-012023-08-3107338516ns11:FRS1022022-09-012023-08-3107338516ns11:IndependentExaminationCharity2022-09-012023-08-3107338516ns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-09-012023-08-3107338516ns11:FullAccounts2022-09-012023-08-3107338516ns11:CharitiesSORP2022-09-012023-08-3107338516ns0:Trustee22022-09-012023-08-3107338516ns0:Trustee32022-09-012023-08-3107338516ns0:Trustee42022-09-012023-08-3107338516ns0:Trustee12022-09-012023-08-3107338516ns0:Trustee52022-09-012023-08-3107338516ns11:RegisteredOffice2022-09-012023-08-3107338516ns0:TotalUnrestrictedFunds2022-09-012023-08-3107338516ns0:TotalRestrictedIncomeFunds2022-09-012023-08-3107338516ns0:Activity82022-09-012023-08-3107338516ns0:Activity8ns0:TotalUnrestrictedFunds2022-09-012023-08-3107338516ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-09-012023-08-3107338516ns0:Activity82021-09-012022-08-3107338516ns0:Activity92022-09-012023-08-3107338516ns0:TotalUnrestrictedFundsns0:Activity92022-09-012023-08-3107338516ns0:Activity9ns0:TotalRestrictedIncomeFunds2022-09-012023-08-3107338516ns0:Activity92021-09-012022-08-3107338516ns0:TotalUnrestrictedFunds2022-08-3107338516ns0:TotalRestrictedIncomeFunds2022-08-3107338516ns0:TotalUnrestrictedFunds2023-08-3107338516ns0:TotalRestrictedIncomeFunds2023-08-3107338516ns0:TotalUnrestrictedFundsns10:WithinOneYear2023-08-3107338516ns0:TotalRestrictedIncomeFundsns10:WithinOneYear2023-08-3107338516ns10:WithinOneYear2023-08-3107338516ns10:WithinOneYear2022-08-310733851622022-09-012023-08-310733851612022-09-012023-08-310733851612021-09-012022-08-3107338516ns0:TotalUnrestrictedFunds2021-09-012022-08-3107338516ns0:TotalRestrictedIncomeFunds2021-09-012022-08-3107338516ns0:Activity8ns0:TotalUnrestrictedFunds2021-09-012022-08-3107338516ns0:Activity8ns0:TotalRestrictedIncomeFunds2021-09-012022-08-3107338516ns0:TotalUnrestrictedFundsns0:Activity92021-09-012022-08-3107338516ns0:Activity9ns0:TotalRestrictedIncomeFunds2021-09-012022-08-31
REGISTERED COMPANY NUMBER: 07338516 (England and Wales)
REGISTERED CHARITY NUMBER: 1141825














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

BIODYNAMIC AGRICULTURAL COLLEGE

BIODYNAMIC AGRICULTURAL COLLEGE






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023




Page

Reference and Administrative Details 1

Report of the Trustees 2 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Statement of Financial Position 7

Notes to the Financial Statements 8 to 12

BIODYNAMIC AGRICULTURAL COLLEGE

REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 AUGUST 2023



TRUSTEES L M Aldington
N Halfon
L G Smith
J Rosenbrock
K Suskin (appointed 1.2.23)


REGISTERED OFFICE Painswick Inn Project
Gloucester Street
Stroud
Gloucestershire
GL5 1QG


REGISTERED COMPANY
NUMBER
07338516 (England and Wales)


REGISTERED CHARITY
NUMBER
1141825


INDEPENDENT EXAMINER BK Plus
6 Manor Park Business Centre
Mackenzie Way
Cheltenham
Gloucestershire
GL51 9TX

BIODYNAMIC AGRICULTURAL COLLEGE (REGISTERED NUMBER: 07338516)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 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 August 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 activities
The charity's objectives, as defined in the Memorandum and Articles of Association, are to advance education for the public benefit in the biodynamic methods inspired by Dr. Rudolf Steiner for the betterment of farming, forestry and gardening in such ways as the trustees may determine.

In determining how to best pursue these objects, the trustees have had regard to the Charity Commission's guidance on public benefit.

The activities of the College include two biodynamic approaches to education:
-the Work Based Learning course, which involves practical experience and accompanying education on on farm placements; and
-biodynamic online courses, which provides distance learning to students both in the UK and abroad.

Vision and values
We envisage a world in which high-quality nutritious food for local communities is brought about by informed practitioners working with nature using a biodynamic approach. Biodynamics challenges much of current practice in agriculture, requiring a researching, principled and pragmatic approach. This demands of students that they examine their own understanding of nature, agriculture and culture. We are deeply aware of our responsibility towards our students to provide an effective educational process, which provides the conditions for development of knowledge, understanding and skills simultaneously. Therefore we value education in which students are supported in combining theoretical knowledge, philosophical understanding, social abilities and practical skills.

Purpose
The purpose of the Biodynamic Agricultural College is to facilitate the training and development of biodynamic practitioners in the UK and across the world.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the period in question the Work Based Learning (WBL) attained a similar number of students to the previous year. The College also attracted some new farms to be registered as work placements for the WBL scheme. The new structure of the course teaching was implemented, with five days delivered online instead of face-to-face, in addition to three weeks face-to-face. This has led to a more constant engagement with students throughout the year. A reduction in the training grants for the work placements has enabled a reduction in student fees and a small increase in WBL income to compensate for rising expenses.

The new qualification "Crossfields Institute level 3 Diploma in Biodynamic Farming and Growing" was implemented. It includes the latest agricultural issues and the impact on climate change, and is more suited to a range of climate zones so as to attract learners from different continents. As more trainers across the world become more interested in our curriculum, more learners will be attracted to our WBL online courses.

The new short WBL promotional video and inquiry form have greatly helped to raise the number of student enquiries from about fifteen to fifty per year.

For the online training, the 'Viticulture Course' continued to be successful. The online 'Agriculture Study Group' in a different format was well subscribed. The other 'evergreen courses' had few subscriptions, pointing for the need to improve marketing and course quality.

A professional marketing assessment for the online provision was conducted, resulting in a number of recommendations.

BIODYNAMIC AGRICULTURAL COLLEGE (REGISTERED NUMBER: 07338516)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023

ACHIEVEMENTS AND PERFORMANCE
Charitable Activities - continued

All Trustees remain committed and continued their support via 6-weekly Zoom meetings and one annual face to face vision day in January. One trustee resigned and one new trustee was submitted.

FINANCIAL REVIEW
Financial position
A restructure of the WBL course delivery, training fee and work placement grants has enabled the WBL course to be compensating for general inflation and keeping the WBL finances sustainable. The new online course offer didn't sufficiently increase the income as expected and left the online provision still running with a small deficit. The stable Trustee group continues to support the BDAC activities regularly and frequently with advice, guidance and encouragement. The Work Based Learning (WBL) and online income streams are mostly unrestricted; the accounts show the combined results. However, for a further breakdown, at the back of the accounts is a detailed Statement of Financial Activities which splits out the results of the two activities. A small surplus strengthens the overall sustainability.

FUTURE PLANS
The Work Based Learning will continue to implement the new curriculum in its second year and continue to keep best quality assurance practices acknowledged by Crossfields institute. An effort to recruit and support new work placements will be made, to enable an increasing number of potential learners to find placements.

The BDAC executive team is working increasingly closely together supporting both WBL and online departments. The WBL will continue to support other Biodynamic training in other countries in support of the BDAC aims and objectives, as well as promote its own training and curriculum.

The online training will expand their offer with the new courses to celebrate the centenary of the Agriculture Course from 1924 and additional WBL courses. However the main focus will be to implement some recommendations from the professional online assessment to improve marketing and increase online course quality.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Biodynamic Agricultural College is a charitable company limited by guarantee, incorporated on 6 August 2010 and registered as a charity on 11 May 2011. It is governed by a Memorandum and Articles of Association and is controlled by a board of trustees, whose members are confirmed at the Annual General meeting and who are directors for the purpose of company law and trustees for the purpose of charity law.

Recruitment and appointment of new trustees
New trustees are selected on the basis of the contribution that they will make to the governance of the organisation and the skills that they will contribute. They are provided with copies of the Charity Commission's guidance to trustees and given an introduction to the activities of the charity by the existing board and senior management team. All of the charity's trustees are provided with training as and when required.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of Biodynamic Agricultural College for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).


BIODYNAMIC AGRICULTURAL COLLEGE (REGISTERED NUMBER: 07338516)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 AUGUST 2023


STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued
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 company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-select suitable accounting policies and then apply them consistently;
-observe the methods and principles in the Charity SORP;
-make judgements and estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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 special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 16 April 2024 and signed on its behalf by:





J Rosenbrock - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BIODYNAMIC AGRICULTURAL COLLEGE

Independent examiner's report to the trustees of Biodynamic Agricultural College ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 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.








Roger F Downes FCA

BK Plus
6 Manor Park Business Centre
Mackenzie Way
Cheltenham
Gloucestershire
GL51 9TX

16 April 2024

BIODYNAMIC AGRICULTURAL COLLEGE

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2023

31.8.23 31.8.22
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 28 - 28 33

Charitable activities 4
Principles & Practice 10,567 - 10,567 8,530
Work Based Learning 49,520 - 49,520 49,898

Investment income 3 86 - 86 7
Total 60,201 - 60,201 58,468

EXPENDITURE ON
Charitable activities 5
Principles & Practice 11,492 - 11,492 15,302
Work Based Learning 43,271 - 43,271 55,431

Other 763 - 763 591
Total 55,526 - 55,526 71,324

NET INCOME/(EXPENDITURE) 4,675 - 4,675 (12,856 )


RECONCILIATION OF FUNDS
Total funds brought forward 19,909 - 19,909 32,765

TOTAL FUNDS CARRIED FORWARD 24,584 - 24,584 19,909

BIODYNAMIC AGRICULTURAL COLLEGE (REGISTERED NUMBER: 07338516)

STATEMENT OF FINANCIAL POSITION
31 AUGUST 2023

31.8.23 31.8.22
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
CURRENT ASSETS
Debtors 10 5,496 - 5,496 3,419
Cash at bank 19,793 - 19,793 17,155
25,289 - 25,289 20,574

CREDITORS
Amounts falling due within one year 11 (705 ) - (705 ) (665 )

NET CURRENT ASSETS 24,584 - 24,584 19,909

TOTAL ASSETS LESS CURRENT
LIABILITIES

24,584

-

24,584

19,909

NET ASSETS 24,584 - 24,584 19,909
FUNDS 12
Unrestricted funds 24,584 19,909
TOTAL FUNDS 24,584 19,909

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


The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 16 April 2024 and were signed on its behalf by:





J Rosenbrock - Trustee

BIODYNAMIC AGRICULTURAL COLLEGE

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 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.

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.

2. DONATIONS AND LEGACIES
31.8.23 31.8.22
£    £   
Donations 28 33

3. INVESTMENT INCOME
31.8.23 31.8.22
£    £   
Deposit account interest 86 7


BIODYNAMIC AGRICULTURAL COLLEGE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

4. INCOME FROM CHARITABLE ACTIVITIES
31.8.23 31.8.22
Work
Principles Based Total Total
& Practice Learning activities activities
£    £    £    £   
P&P Student fees 10,567 - 10,567 8,530
WBL Student fees - 48,800 48,800 49,898
WBL other income - 720 720 -
10,567 49,520 60,087 58,428

5. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 6) Totals
£    £    £   
Principles & Practice 10,622 870 11,492
Work Based Learning 43,271 - 43,271
53,893 870 54,763

6. SUPPORT COSTS
Governance
costs
£   
Other resources expended 763
Principles & Practice 870
1,633

7. TRUSTEES' REMUNERATION AND BENEFITS

One or more trustees have been paid remuneration or received other benefits from employment with the charity or a related entity. Nir Halfon was remunerated on a freelance basis for teaching live and online assessment and IQA for both Principles & Practice and Work Based Learning. The total remuneration paid during the year was £nil (2022: £408).

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022.



BIODYNAMIC AGRICULTURAL COLLEGE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

8. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.8.23 31.8.22
Administration 4 4

No employees received emoluments in excess of £60,000.

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 33 - 33

Charitable activities
Principles & Practice 8,530 - 8,530
Work Based Learning 49,898 - 49,898

Investment income 7 - 7
Total 58,468 - 58,468

EXPENDITURE ON
Charitable activities
Principles & Practice 11,092 4,210 15,302
Work Based Learning 55,431 - 55,431

Other 591 - 591
Total 67,114 4,210 71,324

NET INCOME/(EXPENDITURE) (8,646 ) (4,210 ) (12,856 )


RECONCILIATION OF FUNDS
Total funds brought forward 28,555 4,210 32,765

TOTAL FUNDS CARRIED FORWARD 19,909 - 19,909


BIODYNAMIC AGRICULTURAL COLLEGE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 5,340 3,400
VAT 156 19
5,496 3,419

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Accrued expenses 705 665

12. MOVEMENT IN FUNDS
Net
movement At
At 1.9.22 in funds 31.8.23
£    £    £   
Unrestricted funds
General fund 19,909 4,675 24,584

TOTAL FUNDS 19,909 4,675 24,584

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 60,201 (55,526 ) 4,675

TOTAL FUNDS 60,201 (55,526 ) 4,675


Comparatives for movement in funds

Net
movement At
At 1.9.21 in funds 31.8.22
£    £    £   
Unrestricted funds
General fund 28,555 (8,646 ) 19,909

Restricted funds
Viticulture online course 2,350 (2,350 ) -
Work Based Learning online courses 1,860 (1,860 ) -
4,210 (4,210 ) -
TOTAL FUNDS 32,765 (12,856 ) 19,909

BIODYNAMIC AGRICULTURAL COLLEGE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

12. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 58,468 (67,114 ) (8,646 )

Restricted funds
Viticulture online course - (2,350 ) (2,350 )
Work Based Learning online courses - (1,860 ) (1,860 )
- (4,210 ) (4,210 )
TOTAL FUNDS 58,468 (71,324 ) (12,856 )

Viticulture Online Course
To assist in the development and implementation of an online Viticulture course.

Work Based Learning Online Course
To assist in the development and implementation of online courses to support the Work Based Learning curriculum.

13. RELATED PARTY DISCLOSURES

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