POOLE HARBOUR AGRICULTURE GROUP CIC

Company limited by guarantee

Company Registration Number:
13814790 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2024

Period of accounts

Start date: 1 January 2024

End date: 31 December 2024

POOLE HARBOUR AGRICULTURE GROUP CIC

Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors report
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

POOLE HARBOUR AGRICULTURE GROUP CIC

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Directors

The directors shown below have held office during the whole of the period from
1 January 2024 to 31 December 2024

Mr W R Cox
Mr J H W Hole
Mr A R Foot
Mr W Hyde
Mr M J Watkins


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
17 September 2025

And signed on behalf of the board by:
Name: Mr W R Cox
Status: Director

POOLE HARBOUR AGRICULTURE GROUP CIC

Balance sheet

As at 31 December 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 346 462
Total fixed assets: 346 462
Current assets
Cash at bank and in hand: 51,426 42,628
Total current assets: 51,426 42,628
Creditors: amounts falling due within one year: 4 ( 5,818 ) ( 10,168 )
Net current assets (liabilities): 45,608 32,460
Total assets less current liabilities: 45,954 32,922
Total net assets (liabilities): 45,954 32,922
Members' funds
Profit and loss account: 45,954 32,922
Total members' funds: 45,954 32,922

The notes form part of these financial statements

POOLE HARBOUR AGRICULTURE GROUP CIC

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit 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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 17 September 2025
and signed on behalf of the board by:

Name: Mr J H W Hole
Status: Director

The notes form part of these financial statements

POOLE HARBOUR AGRICULTURE GROUP CIC

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/valueadded tax, returns, rebates and discounts.The company recognises revenue when:The amount of revenue can be reliably measured;it is probable that future economic benefits will flow to the entity;and specific criteria have been met for each of the company's activities.

    Tangible fixed assets depreciation policy

    Deprecition is charged so as to write off the cost of assets, other then land and properties under construction over their estimated useful lives, as follows Plant and machinery 25% reducing balance basis

POOLE HARBOUR AGRICULTURE GROUP CIC

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 6 6

POOLE HARBOUR AGRICULTURE GROUP CIC

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2024 616 616
Additions
Disposals
Revaluations
Transfers
At 31 December 2024 616 616
Depreciation
At 1 January 2024 154 154
Charge for year 116 116
On disposals
Other adjustments
At 31 December 2024 270 270
Net book value
At 31 December 2024 346 346
At 31 December 2023 462 462

POOLE HARBOUR AGRICULTURE GROUP CIC

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Creditors: amounts falling due within one year note

2024 2023
£ £
Taxation and social security 3,084 8,318
Accruals and deferred income 2,734 1,850
Total 5,818 10,168

COMMUNITY INTEREST ANNUAL REPORT

POOLE HARBOUR AGRICULTURE GROUP CIC

Company Number: 13814790 (England and Wales)

Year Ending: 31 December 2024

Company activities and impact

The Poole Harbour Agriculture Group (PHAG) runs the Poole Harbour Nutrient Management Scheme (PHNMS), a voluntary nitrate balancing and trading scheme for farmers within the Poole Harbour catchment, targeted with reducing nitrates into Poole Harbour by 2030 in line with Government targets. The Scheme opened in Deeember 2022, for the first year of business of 2022/23 and had 202 farm businesses join the Scheme for this year. PHAG will deliver the "approved scheme"(PHNMS) as part of its commitment to help deliver the agricultural sector's fair share of nutrient reductions across the Poole Harbour catchment. PHNMS has been developed in line with the "Poole Harbour Consent Order Technical cal Investigation and Recommendations4" (PHCOTR) guideline produced by the Environment Agency and Natural England. PHNMS is a voluntary whole catchment approach that offers all farmers in the Poole Harbour (PH) catchment the opportunity to come together and collectively reduce nitrogen levels entering Poole harbour. It has been developed to work with a regulated approach managed and delivered by the Environment Agency. PHAG developed PHNMS to benefit the farming community in Poole Harbour, to enable all farmers in the Poole Harbour (PH) catchment to come together under one entity and to take colleetive action to meet any nutrient reductions required for the agricultural; PHAG has benefited the farming community in the following ways: a) The guidance and support of a farmer owned and controlled entitythe Poole Harbour Agricultural Group (PHAG) b) The implementation of catchment wide governance and management supporting its members in delivering catchment targets c) The use, refinement and where required further development of a farm level nitrogen accounting tool, used by farmers to inform nutrient management decision making d) The development and implementation of catchment level nitrogen balancing that incorporates nitrogen trading and which can be used to track a farmer's progress in delivering catchment targets e) Access to new environmental markets through trading. In the year the company sold nitrate credits and paid out to members.

Consultation with stakeholders

The company's stakeholders are the farmers within the Poole Harbour catchment, as well as our partners of the Scheme: Environment Agency, Natural England, National Farmers Union, Country Landowners & Business Association, for example. The Scheme has an advisory body of Partners, called the PHNMS Project Group, this meets at a minimum of quarterly throughout the year, to allow a collaborative consensus driven forum, and is represented by all our Scheme partners. The farming community by being members of PHAG have the chance to feed in their thoughts and priorities through the Scheme Development Manager or via any of the farmer Directors. All Directors are farmers themselves within the catchment, often having lived and farmed in the catchment for a number of years and having built experience and a profile within the community.At all farmer meetings, we encourage feedback and comments to help drive the Scheme forward.

Directors' remuneration

The total amount paid or receivable by directors in respect of qualifying services was £7,200. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
17 September 2025

And signed on behalf of the board by:
Name: Mr W R Cox
Status: Director