REGISTERED COMPANY NUMBER: NI621885 (Northern Ireland)

REGISTERED CHARITY NUMBER: 100201

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended

31 December 2024

for

True Harvest Seeds

Page

Report of the Trustees

1

to

16

Independent Examiner's Report

17

Statement of Financial Activities

18

Balance Sheet

19

to

20

Notes to the Financial Statements

21

to

28

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 December 2024. 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

Purposes and aims

Our charity's purposes as set out in the objects contained in the company's memorandum of association.

1) (a) Promote for the benefit of the community and future generations the conservation, protection and

improvement of biodiversity through the provision of a botanical garden, a seed bank and repatriation of lost

plant species, to protect endangered species in accordance with the Convention on International Trade in

Endangered Species (CITES).

(b) Source viable Irish native and naturalised seed.

2) Advance the education of the public so as to increase their knowledge, understanding, appreciation and

awareness of:

a) vegetable and other appropriate seeds, their value and the benefits arising from their conservation;

b) the principles and practice of maintaining seed biodiversity and sustainable development;

c) the design and application of seed conservation projects in the community;

d) educating trainers and teachers and developing training aids for schools to tie in with their curriculum;

e) the benefits arising from the maintenance of organic principles.

3) Provide and promote information and interpretive material about vegetable seeds.

4) Promote, foster and carry on study and research into the principles and practice of seed saving and to publish the useful results of such research.

We would like at this point to acknowledge and remember Gill Start who passed on 24th April 2024. Gill loved life and we miss her contribution in work but most of all her unwavering positive attitude and absolute love of life.

Gill donated her funeral donation in lieu of flowers money to us. In her memory we bought a garden bench with a commemorative plaque.

Our main activities undertaken to further our aims

- Maintaining and further development of headquarters at Kilclief Seed Centre we have had many challenges in continuing our conservation of Ireland's native-origin flora.

The new year started as 2023 ended, with ongoing communications with the planning department regarding our planning application to build a purpose-built building to house works for True Harvest Seeds. The final substantiation document sent in July is in ANNEXE 1 of this document. It outlines the activities that could be held at THS going forward.

Administration of charitable duties was addressed with our accountant Jennifer of McGrady's. We were helped greatly with her suggestion to start and use an online version of Sage. Debbie had prior experience using Sage from 2008 and with Jennifer's help got the 2023 accounts and also the 2024 accounts up to date by end of July 2024. This will greatly reduce the yearly burden and also the accounts should be ready earlier in the year at a lesser cost.

Continuing funding from the CRESI, Covid Recovery Employment Skills Initiative from the Department for Communities administered by Heritage Lottery Fund:

In March, after a prolonged illness, our Marketing Coordinator resigned effective 12th April 2024. THS obtained external HR advice and joined the Federation of Small Businesses to ensure fairness throughout.

We re-created the role under the title Marketing Officer and employed Emily Osborne starting 1st July. Emily had previous marketing experience and wished to expand her capabilities in a small organisation that would allow her to see and understand a greater overall picture of how marketing benefits - and in what places, in terms of an organisation as a whole. Emily's achievements have been and continue to be an enormous benefit to the charity. We signed a contract to take us to the end of the CRESI funding.

Emily stayed until 24th December 2024. We wish her every success in her new home and her career, and thank Emily for her hard work and lasting results for the charity.

Unfortunately trustee Mike Thompson had to resign for personal business commitments. Giving us 3 months notice, to 30th June 2024, was highly beneficial and to take his place Joanne Murray came on board. Mike handed over his responsibilities over this period making the transition as smooth as it could be. Mike's appointment terminated on 8th July 2024.

We would take this opportunity to thank Mike for the fabulous achievements throughout his 4 year tenure and wish him every success in his business ventures.

Joanne joined THS officially on 4th April 2024. Joanne was instrumental in helping the charity advertise and recruit the new CRESI appointment. Joanne has extensive teaching, HR and recruitment experience and brings naturally an enormous amount of energy and enthusiasm.

Joanne was also instrumental in the recruitment of Sebastian as Nursery Assistant via the JobStart scheme. We were able to secure a 9 month placement for Sebastian starting 15th January 2024 and lasting until 23rd September, when he had secured a permanent job working on boats to service wind farms. We were very pleased as this was the point of the JobStart scheme.

- Debbie continued as CEO contributing vision throughout paid and voluntary hours much the same as previous years.

- She continued to lay the ground work for the imminent creation of a permanent purpose-built seed bank for our island's flora through:

- Ongoing training with Clare to look after customers both in person and via the online shop.

This includes product development and population of items through continuing website development. Content is carefully selected for the advancement of people, nature and sustainability, all proceeds go to keeping core costs met and new projects emerging. Seed packing of all seed.

- Completion of training with Sebastian for the Nursery Assistant role and also external training. The training started with a power boat course that was to enable an island Seed Collection Project across the islands of Strangford Lough. The Seed Collection Project had to remain on hold due to planning uncertainties, so Sebastian continued in the boat theme and received more training that would enable him to apply for jobs by the end of his time with THS.

- Ongoing training for all staff

- Overseeing and managing the HR for all staff.

- Writing quotes for various seed requests, outings and training.

- Overseeing the growing and harvesting, cleaning and storing of seed.

- Seed bank maintenance.

- Kilclief maintenance of machinery and equipment.

- Coordinating the work of our staff and volunteers, including training.

- Maintaining governance issues, accounts and payroll. Assisted by Rebcca Knight Treasurer and accountant Jennifer Murphy of McGradys Accountants.

- Developing and looking after conservation projects.

- Making seed collections

- Debbie continues as a committee member of ENSPA and BNFC.

- "Working as CEO of THS is certainly challenging and at times tiring, but a lot can be said for living a life with an altruistic purpose, which seems to lend its own kind of energy to the project and of course attracts help from all kinds of very kind and wonderful people, to whom I am entirely grateful.

The greatest lessons learnt by me as CEO in 2024 is that of time management. As a small and specialised charity, we have welcomed temporary staff, who so often bring energy and ideas. They also require training and we are learning how to manage that time commitment in such a way that it benefits all." Debbie

- Joanne now provides management structure for the CRESI Marketing Coordinator post and Debbie provides the working environment. Trustee Katie has supported Joanne in this role as necessary.

- The Live Here Love Here (LHLH) subsidy to schools and community groups for their wild flower seed purchases continues to be availed of. There are still funds available which are carried forward to use in 2025.

- The Google Not for Profits programme continues to provide $10,000p/month in free advertising and access to Google Workspace for document sharing and storage, how to best utilise these funds are under constant review.

- Our team of volunteers comprises Mike, Sue, Fergus, Marian and Philip. Each regularly and reliably brought and shared different skills and talents.

Mike our longest standing volunteer has the greatest all round experience and handles seed collecting and cleaning with skill.

Sue is our best plants' woman particularly skilled in nursery plant production.

Fergus grows our vegetables, onions, shallots and garlic for direct sale as well as tending the results of germination tests. He also helps greatly with harvesting.

Marian is a professional herbalist and under her guidance we have begun to develop our Medicinal plants capabilities. In spring Marian wrote a book on herbal medicines for THS and on her instruction we started a medicinal section of the website. In the latter part of the year we applied for a grant to develop a community physic garden, designed by Marian and maintained by all.

Last but by no means least Philip continues to help us with site maintenance. Looking after the grass cutting, hedge maintenance for site lines, composting and general upkeep.

We also welcome our SERC students volunteering, from their Duke of Edinburgh volunteering ranging from digging, to seed collecting to washing pots for recycling, our students bring with them youthful energy and fun.

We also welcome occasional volunteering activities from industry, In 2024 this came from CDE, a large engineering company https://www.cdegroup.com/. A group joined us in June and helped us plant out Marram, Lyme and Sand couch plants with the Strangford Lough and Lecale and Council partnership, to help alleviate coastal erosion at Tyrella beach.

Report on the fulfilment of charity's purposes:

Purpose 1a: Provision of a seed bank.

- The seed bank continues to be maintained by Debbie. Funded by voluntary hours and money generated by the online shop sales.

As of December 2024 the seed bank continues to maintain its collections.

Purpose 1a, 2 (a) (b): To protect endangered species.

- We worked with DAERA and Karl Hamilton to locate and collect further Schedule 8 plant populations which live at Binevenagh. We attempted, yet again, collection of Saxifraga oppositifolia. We were expediently given permission by DAERA, but to no avail, again, distance and availability of everyone to attend together was not successful. Despite this we will continue to try in 2025.

- The four Crambe maritima plants in the raised beds are now 3 in number however conditions during the year were such that none set flower so no seed could be collected.

Purpose 1b: Source viable Irish native seed.

- Contributions of Rhinanthus minor, yellow rattle were made to THS by Michael and Rachel of Ardtole and also Greer and Maureen of Slievemoyle. Both generously allowed Debbie and team to harvest yellow rattle free of charge and use it as a funding income for the charity. Both sites are naturally occurring populations.

- In August Debbie attended the LIFE of Machair project in Co Mayo, meeting with Caitriona and Mark who led a group to learn how to make seed collections of native Marram and how to plant them out. Debbie spent 2 days with the team in person and the team can follow up with questions they later may have.

Purpose 2: Advance the education of the public.

- Debbie continues to give talks and presentations.

- The website for SOS8 is kept up but was not added to in 2024, despite the list for Schedule 8 plants increasing to include 121 species, up from 88 previously. Payment is still made for it to stay live using unreserved funds raised by the shop.

- Volunteers changed throughout 2024.

- Our SERC students, led by Joanne and Joe, came from SERC Downpatrick campus, we are delighted and honoured to continue to host the students. Their volunteering gives THS a much needed work boost every fortnight and gives the students practical experience which adds to the quality of their portfolios. The students have helped with sowing seeds, plant care and site maintenance.

The students can also now count volunteering hours to their Duke of Edinburgh portfolios.

Everyone at THS have really taken to all of the students, we have got to know them as individuals, they brighten up our week and we very much appreciate their regular and valuable contribution.

- In March, as a continuation of our work with local Dublin artist Rachel Doolin. Rachel came to visit THS. We discussed ideas for the project and fund raising options as partners with Rachel being the lead partner.

You can access a talk here: https://www.racheldoolin.com/debbie-gillies

- We held one training day on "Seed Conservation Techniques" in August, educating 7 participants. A great day was had by all.

- In late August training was delivered to 10 participants of the above mentioned LIFE on Machair project.

- In early September we were delighted to receive the group from the GAIA Seed Training course, to our Kilclief site. The aim of their visit was to demonstrate and inform participants how we do what we do in terms of seed handling.

- Late September saw Debbie travel to Glenveagh National Park in Donegal to deliver training to staff on making collections of woodland species on their site and investigate how to grow them on in their nursery.

Purpose 2 (a): Vegetable and other appropriate seeds, their value and the benefits arising from their conservation; and

(b) the principles and practice of maintaining seed biodiversity and sustainable development;

- We continue to source the best quality organic and often Demeter standard, open pollinated vegetable seed from reputable seed houses across Europe. For each variety we hold we give as much information as we can on the webpage for each.

We stock seed that does well in Ireland. With the invaluable help of volunteer Fergus, we continue to grow out samples of many of the seed lots, this helps us with descriptions, photographs and forms a large part of the germination testing that we do ourselves.

By supplying only open pollinated varieties people are empowered to save their own seed and use them next season. By actually doing the seed saving, people are learning how to manage seeds themselves. This has many benefits and we are seeing the opening of various amateur seed saving and seed swap events across the country.

In an ever increasingly uncertain future, seed knowledge is a vital part of sustainability on any island.

- We have added to our range with the help of volunteer Marian and her expertise on Medicinal plants and design of the new THS Community Physic Garden. From here we intend to provide natural remedies and advice for the general public.

Purpose 2 (c): Design and application of seed conservation projects in the community.

- We continue to grow and supply grasses for the restoration of the fore dunes at Tryella beach for 2025. By using seed from our raised beds at Kilclief we continuing to furnish a contract from Newry Mourne and Down Council's Darren Rice. Our raised beds were originally populated by previous collections made from the local area. On principle we believe that it is important to use local seed. To avoid inbreeding depression we made collections from several different locations over a 15 mile stretch of coast.

Species are: Ammophila arenaria, Leymus arenarius and Elytrigia juncea. Marram, Lyme and Sand couch resp..

The contract covers the period 2024 and 2025, the plants being available for collection each spring. Debbie and team will be helping plant out the plugs and pots.

Planting took place in June 2024. Monitoring has shown very positive results. We continue to grow the same amount of plants for planting out in the final planting of Phase 1, due in 2025.

- We applied to LHLH for funding for the below projects:-

1. Building the Physic Garden.

2. Installation of a Pond for Biodiversity.

Neither attempts to secure funding were successful.

Purpose 2 (e): Organic principles.

- We have maintained our organic status in cooperation with the Soil Association:

1, Growing at Kilclief and

2. For selling bought in organic seed, (which we were already certified for).

Debbie looks after inspections and certification.

- We have an onsite apiary run by Debbie in her spare time which did greatly assist in the pollination of the wild flowers throughout the year.

- Mark continues to help maintain the field's weeding by tractor.

- Debbie concentrates on site maintenance, using the tractor.

This year Sebastian helped greatly with the removal of Schedule 9 weeds.

Philip helped with putting out the bins, general tidiness. Cleaning of all facilities and maintenance of cleaning rotas and has taken over the maintenance of the site around the buildings, mowing, cleaning, cutting back and general tidying which is much appreciated.

Both Sebastian and Philip helped maintain site visibility along the road which was vastly improved in spring time with the help of David Thompson who very kindly brought his hedging experience, knowledge and chainsaw over 2 days voluntarily.

Purpose 3: Provide and promote information and interpretive material about vegetable seeds.

- Maintenance and improvement of the website. The decision to continue, enhance, promote and increase stock on the online shop has increased sales, providing our customers with greater choice and information in particular the new product ranges in Medicinal seed, plant food and cleaning materials. The idea is that everything you buy from THS is guaranteed to meet with organic and our own high standard of environmental principles.

- This continues to provide unrestricted funds for the charity, which helps cover core costs.

- With the shop expansion brough recognition that the old website was out of date and Emily took on the huge task of revamping the website. This in particular enables our website to function much more easily over mobile phones and tablets. It also ironed out several oyher practical problems e.g. with postage and unclear donation/subscription/membership options.

Purpose 4: Making our information and knowledge available to the public.

- The collections are a source of native Irish-origin plant material and most are available to the public upon request. This is excepting the endangered species which will require special permission to administer.

- Information about the collections is currently on the website. We published a list of collections from 2015 - 2018 on our website www.trueharvestseeds.org from data collected at the seed collections. The list is in need of updating to show new collections.

We are still holding open our project to put a dynamic database of the collections online. This is a matter for fundraising either from core funding or raised. A dynamic database would enable easier updating of the online record and provide paid staff hours.

- Through our work we have generally raised public awareness of the plight of our native plants by engaging with botanists, land owners and volunteers while delivering training courses and open days.

The work Emily did on the shop we hoped to pay dividends. She put up many gift ideas, combinations of gift sets and many items from Debbie's Farm marketed professionally and the proceeds divided equally between Debbie and the charity.

The websites remain as shop.trueharvestseeds.org and the main conservation website trueharvestseeds.org.

- THS had permission from DAERA for wildlife licences for endangered plants and permission from NIEA for working on Areas of Special Scientific Interest (ASSIs).

- The monthly email newsletter also saw regeneration from July by Emily.

Purposes and aims

Our charity's purposes as set out in the objects contained in the company's memorandum of association.

1) (a) Promote for the benefit of the community and future generations the conservation, protection and

improvement of biodiversity through the provision of a botanical garden, a seed bank and repatriation of lost

plant species, to protect endangered species in accordance with the Convention on International Trade in

Endangered Species (CITES).

(b) Source viable Irish native and naturalised seed.

2) Advance the education of the public so as to increase their knowledge, understanding, appreciation and

awareness of:

a) vegetable and other appropriate seeds, their value and the benefits arising from their conservation;

b) the principles and practice of maintaining seed biodiversity and sustainable development;

c) the design and application of seed conservation projects in the community;

d) educating trainers and teachers and developing training aids for schools to tie in with their curriculum;

e) the benefits arising from the maintenance of organic principles.

3) Provide and promote information and interpretive material about vegetable seeds.

4) Promote, foster and carry on study and research into the principles and practice of seed saving and to publish the useful results of such research.

We would like at this point to acknowledge and remember Gill Start who passed on 24th April 2024. Gill loved life and we

miss her contribution in work but most of all her unwavering positive attitude and absolute love of life.

Gill donated her funeral donation in lieu of flowers money to us. In her memory we bought a garden bench with a

commemorative plaque.

Our main activities undertaken to further all our aims

- Maintaining and further development of headquarters at Kilclief Seed Centre we have had many challenges in continuing our conservation of Ireland's native-origin flora.

The new year started as 2023 ended, with ongoing communications with the planning department regarding our planning application to build a purpose-built building to house works for True Harvest Seeds. The final substantiation document sent in July is in ANNEXE 1 of this document. It outlines the activities that could be held at THS going forward.

Administration of charitable duties was addressed with our accountant Jennifer of McGrady's. We were helped greatly with her suggestion to start and use an online version of Sage. Debbie had prior experience using Sage from 2008 and with Jennifer's help got the 2023 accounts and also the 2024 accounts up to date by end of July 2024. This will greatly reduce the yearly burden and also the accounts should be ready earlier in the year at a lesser cost.

Continuing funding from the CRESI, Covid Recovery Employment Skills Initative from the Department for Communities administered by Heritage Lottery Fund:

In March, after a prolonged illness, our Marketing Coordinator resigned effective 12th April 2024. THS obtained external HR advice and joined the Federation of Small Businesses to ensure fairness throughout.

We re-created the role under the title Marketing Officer and employed Emily Osborne starting 1st July. Emily had previous marketing experience and wished to expand her capabilities in a small organisation that would allow her to see and understand a greater overall picture of how marketing benefits - and in what places, in terms of an organisation as a whole. Emily's achievements have been and continue to be an enormous benefit to the charity. We signed a contract to take us to the end of the CRESI funding.

Emily stayed until 24th December 2024, her reason for leaving was needing more time to move house. We wish her every success in her new home and her career, and thank Emily for her hard work and lasting results for the charity.

Unfortunately trustee Mike Thompson had to resign for personal business commitments. Giving us 3 months notice, to 30th June 2024, was highly beneficial and to take his place Joanne Murray came on board. Mike handed over his responsibilities over this period making the transition as smooth as it could be. Mike's appointment terminated on 8th July 2024.

We would take this opportunity to thank Mike for the fabulous achievements throughout his 4 year tenure and wish him every success in his business ventures.

Joanne joined THS officially on 4th April 2024. Joanne was instrumental in helping the charity advertise and recruit the new CRESI appointment. Joanne has extensive teaching, HR and recruitment experience and brings naturally an enormous amount of energy and enthusiasm.

Other employment:

Joanne was also instrumental in the recruitment of Sebastian as Nursery Assistant via the JobStart scheme. We were able to secure a 9 month placement for Sebastian starting 15th January 2024 and lasting until 23rd Sept, when he had secured a permanent job working on boats to service wind farms. We were very pleased as this was the point of the JobStart scheme.

- Debbie continued as CEO contributing vision throughout paid and voluntary hours much the same as previous years.

- Continuing laying the ground work for the imminent creation of a permanent purpose-built seed bank for our island's flora through:

- Ongoing training with Clare to look after customers both in person and via the online shop.

This includes product development and population of items through continuing website development. Content is carefully selected for the advancement of people, nature and sustainability, all proceeds go to keeping core costs met and new projects emerging. Seed packing of all seed.

- Completion of training with Sebastian for the Nursery Assistant role and also external training. The training started with a power boat course that was to enable an island Seed Collection Project across the islands of Strangford Lough. The Seed Collection Project had to remain on hold due to planning uncertainties, so Sebastian continued in the boat theme and received more training that would enable him to apply for jobs by the end of his time with THS.

- Ongoing training for Emily in the work of THS. Integration of Emily's ideas for example regular weekly staff meetings on Mondays.

- Overseeing and managing the HR for all staff.

- Writing quotes for various seed requests, outings and training.

- Overseeing the growing and harvesting, cleaning and storing of seed.

- Seed bank maintenance.

- Kilclief maintenance of machinery and equipment.

- Coordinating the work of our staff and volunteers, including training.

- Maintaining governance issues, accounts and payroll. Assisted by Becky Knight Treasurer and accountant Jennifer Murphy of McGradys Accountants.

- Developing and looking after conservation projects.

- Last, and in the case of 2024, making the seed collections, least.

- Debbie continues as a committee member of ENSPA and BNFC.

-

"Working as ceo of THS is certainly challenging and at times tiring, but a lot can be said for living a life with an altruistic purpose, which seems to lend its own kind of energy to the project and of course attracts help from all kinds of very kind and wonderful people, to whom I am entirely grateful.

The greatest lessons learnt by your CEO in 2024 is that of time management. It is relatively easy to take things on in the hope that they will lighten ones burden, only to discover they do the opposite. Through the fault of no particular person, I was required to engage in staff training x 3. 2 of those staff we knew were on temporary contracts, but needed time none the less. Recruiting temporary staff into such a small and specialised charity brought with it many unpaid training hours. We had successfully secured the funding to cover trainee staff wages, but had not secured funding to recover the full economic cost and therefore paid the price." Debbie

- Joanne now provides management structure for the CRESI Marketing Coordinator post and Debbie provides the working environment. Trustee Katie supports Joanne in this role as necessary.

- The Live Here Love Here subsidy to schools and community groups for their wild flower seed purchases continues to be availed of. There are still funds available which are carried forward to use in 2025.

- The Google Not for Profits programme continues, previously looked after by Emily, it has been somewhat under utilised, but continues to provide $10,000p/month in free advertising and access to Google Workspace for document sharing and storage.

- Our team of volunteers comprises Mike, Sue, Fergus, Marian and Philip. Each regularly and reliably brought and shared different skills and talents.

Mike our longest standing volunteer has the greatest all round experience and handles seed collecting and cleaning with skill.

Sue is our best plants' woman particularly skilled in nursery plant production.

Fergus grows our vegetables, onions, shallots and garlic for direct sale as well as tending the results of germination tests. He also helps greatly with harvesting.

Marian is a professional herbalist and under her guidance we have begun to develop our Medicinal plants capabilities. In spring Marian wrote a book on herbal medicines for THS and on her instruction we started a medicinal section of the website. In the latter part of the year we applied for a grant to develop a community physic garden, designed by Marian and maintained by all.

Last but by no means least Philip continues to help us with site maintenance. Looking after the grass cutting, hedge maintenance for site lines, composting and general upkeep, Philip's contribution keeps us looking respectable.

We also welcome our SERC students volunteering, from their Duke of Edinburgh volunteering ranging from digging, to seed collecting to washing pots for recycling, our students bring with them youthful energy and fun.

We also welcome occasional volunteering activities from industry, In 2024 this came from CDE, a large engineering company https://www.cdegroup.com/. A group joined us in June and helped us plant out Marram, Lyme and Sand couch plants with the Strangford Lough and Lecale and Council partnership, to help alleviate coastal erosion at Tyrella beach.

Report on the fulfilment of charity's purposes:

Purpose 1a: Provision of a seed bank.

- The seed bank continues to be maintained by Debbie. Funded by voluntary hours and money generated by the online shop sales.

As of December 2024 the seed bank continues to maintain its collections.

Purpose 1a, 2 (a) (b): To protect endangered species.

- We worked with DAERA and Karl Hamilton to locate and collect further Schedule 8 plant populations which live at Binevenagh. We attempted, yet again, collection of Saxifraga oppositifolia. We were expediently given permission by DAERA, but to no avail, again, distance and availability of everyone to attend together was not successful. Despite this we will continue to try in 2025.

- The four Crambe maritima plants in the raised beds are now 3 in number. They did so badly none set flower so no seed could be collected.

Purpose 1b: Source viable Irish native seed.

- Contributions of Rhinanthus minor, yellow rattle were made to THS by Michael and Rachel of Ardtole and also Greer and Maureen of Slievemoyle. Both generously allowed Debbie and team to harvest yellow rattle free of charge and use it as a funding income for the charity. Both sites are naturally occurring populations.

- In August Debbie attended the LIFE of Machair project in Co Mayo, meeting with Caitriona and Mark who led a group to learn how to make seed collections of native Marram and how to plant them out. Debbie spent 2 days with the team in person and the team can follow up with questions they later may have.

Purpose 2: Advance the education of the public.

- Debbie continues to give talks and now we request payment.

- The website for SOS8 is kept up but was not added to in 2024, despite the list for Schedule 8 plants increasing to include 121 species, up from 88 previously. Payment is still made for it to stay live using unreserved funds raised by the shop.

- Volunteers changed a fair bit in 2024. An observation that an increase in staff has led to a decrease in volunteers, due to the time it takes to train new people, only so many can be catered for at this point, This is mainly because the training has to be done by Debbie.

- Our SERC students, led by Joanne and Joe, came from SERC Downpatrick campus, we are delighted and honoured to continue to host the students. Their volunteering gives THS a much needed work boost every fortnight and gives the students practical experience which adds to the quality of their portfolios. The students have helped with sowing seeds, plant care and site maintenance.

The students can also now count volunteering hours to their Duke of Edinburgh portfolios.

Everyone at THS have really taken to all of the students, we have got to know them as individuals, they brighten up our week and we very much appreciate their regular and valuable contribution.

- In March, as a continuation of our work with local Dublin artist Rachel Doolin. Rachel came to visit THS. We discussed ideas for the project and fund raising options as partners with Rachel being the lead partner.

You can access a talk here: https://www.racheldoolin.com/debbie-gillies

- We held one training day on "Seed Conservation Techniques" in August, educating 7 participants. A great day was had by all.

- In late August training was delivered to 10 participants of the above mentioned LIFE on Machair project.

- In early September we were delighted to receive the group from the GAIA Seed Training course, to our Kilclief site. The aim of their visit was to demonstrate and inform participants how we do what we do in terms of seed handling.

- Late September saw Debbie travel to Glenveagh National Park in Donegal to deliver training to staff on making collections of woodland species on their site and investigate how to grow them on in their nursery.

Purpose 2 (a): Vegetable and other appropriate seeds, their value and the benefits arising from their conservation; and

(b) the principles and practice of maintaining seed biodiversity and sustainable development;

- We continue to source the best quality organic and often Demeter standard, open pollinated vegetable seed from reputable seed houses across Europe. For each variety we hold we give as much information as we can on the webpage for each.

We stock seed that does well in Ireland. With the invaluable help of volunteer Fergus, we continue to grow out samples of many of the seed lots, this helps us with descriptions, photographs and forms a large part of the germination testing that we do ourselves.

By supplying only open pollinated varieties people are empowered to save their own seed and use them next season. By actually doing the seed saving, people are learning how to manage seeds themselves. This has many benefits and we are seeing the opening of various amateur seed saving and seed swap events across the country.

In an ever increasingly uncertain future, seed knowledge is a vital part of sustainability on any island.

- We have added to our range with the help of volunteer Marian and her expertise on Medicinal plants and design of the new THS Community Physic Garden. From here we intend to provide natural remedies and advice for the general public.

Purpose 2 (c): Design and application of seed conservation projects in the community.

- We continue to grow and supply grasses for the restoration of the fore dunes at Tryella beach for 2025. By using seed from our raised beds at Kilclief we continuing to furnish a contract from Newry Mourne and Down Council's Darren Rice. Our raised beds were originally populated by previous collections made from the local area. On principle we believe that it is important to use local seed. To avoid inbreeding depression we made collections from several different locations over a 15 mile stretch of coast.

Species are: Ammophila arenaria, Leymus arenarius and Elytrigia juncea. Marram, Lyme and Sand couch resp..

The contract covers the period 2024 and 2025, the plants being available for collection each spring. Debbie and team will be helping plant out the plugs and pots.

Planting took place in June 2024. Monitoring has shown very positive results. We continue to grow the same amount of plants for planting out in the final planting of Phase 1, due in 2025.

- We applied to LHLH for funding for the below projects:-

1. Building the Physic Garden.

2. Installation of a Pond for Biodiversity.

Neither attempts to secure funding were successful.

Purpose 2 (e): Organic principles.

- We have maintained our organic status in cooperation with the Soil Association:

1, Growing at Kilclief and

2. For selling bought in organic seed, (which we were already certified for).

Debbie looks after inspections and certification.

- We have an onsite apiary run by Debbie in her spare time which did greatly assist in the pollination of the wild flowers throughout the year.

- Mark continues to help maintain the field's weeding by tractor.

- Debbie concentrates on site maintenance, using the tractor.

This year Sebastian helped greatly with the removal of Schedule 9 weeds.

Philip helped with putting out the bins, general tidiness. Cleaning of all facilities and maintenance of cleaning rotas and has taken over the maintenance of the site around the buildings, mowing, cleaning, cutting back and general tidying which is much appreciated.

Both Sebastian and Philip helped maintain site visibility along the road which was vastly improved in spring time with the help of David Thompson who very kindly brought his hedging experience, knowledge and chainsaw over 2 days voluntarily.

Purpose 3: Provide and promote information and interpretive material about vegetable seeds.

- Maintenance and improvement of the website. The decision to continue, enhance, promote and increase stock on the online shop has increased sales, providing our customers with greater choice and information in particular the new product ranges in Medicinal seed, plant food and cleaning materials. The idea is that everything you buy from THS is guaranteed to meet with organic and our own high standard of environmental principles.

- This continues to provide unrestricted funds for the charity, which helps cover core costs. In this way the charity continues to function.

- With the shop expansion brough recognition that the old website was clunky and Emily took on the huge task of revamping the website. This in particular enables our website to function much more easily over mobile phones and tablets. It also ironed out problems with postage, the ongoing website costs and unclear donation/subscription/membership options.

Purpose 4: Making our information and knowledge available to the public.

- The collections are a source of native Irish-origin plant material and most are available to the public upon request. This is excepting the endangered species which will require special permission to administer.

- Information about the collections is currently on the website. We published a list of collections from 2015 - 2018 on our website www.trueharvestseeds.org from data collected at the seed collections. The list is in need of updating to show new collections.

We are still holding open our project to put a dynamic database of the collections online. This is a matter for fundraising either from core funding or raised. A dynamic database would enable easier updating of the online record and provide paid staff hours.

- Through our work we have generally raised public awareness of the plight of our native plants by engaging with botanists, land owners and volunteers while delivering training courses and open days.

The work Emily did on the shop we hoped to pay dividends. She put up many gift ideas, combinations of gift sets and many items from Debbie's Farm marketed professionally and the proceeds divided equally between Debbie and the charity.

Emily spent 3 weeks working from home on the website with a view to learning how it worked and how to improve its many foibles. She was unable to change the website as is. She worked mainly to port it to the Shopify hosting, but on further discussion with Debbie it was decided that Shopify didn't suit the needs of the charity.

The websites remain as shop.trueharvestseeds.org and the main conservation website trueharvestseeds.org.

- THS had permission from DAERA for wildlife licences for endangered plants and permission from NIEA for working on Areas of Special Scientific Interest (ASSIs).

- The monthly email newsletter also saw regeneration from July by Emily who was firmly in control of its delivery.

FINANCIAL REVIEW

Principal funding sources

Restricted funds

- Ongoing funding from Department for Communities CRESI funding administered by Heritage Lottery Fund for position of Marketing Coordinator changed to Marketing Officer in July 2024 with a new person, Emily, in post.

- Ongoing delivery of Live Here Love Here funding to subsidise wild flower seeds for schools and community groups.

- Funding from Department for Communities via the JobStart program for Nursery Assistant from January to October.

Unrestricted funds

- Sales of wild flower, vegetable, herb and garden flower seeds raised cash which was used to pay for ongoing overheads, and new stock.

- Donations.

- Memberships

Reserves policy

- THS have secured property from which to operate and buildings to work from for the long term, with no ongoing costs other than conacre and utilities.

However, whilst the land is secure the temporary buildings were only granted temporary planning status by the planning department.

- The membership scheme continues to run, the quarterly magazine run by Emily saw a rebirth in July and reads very well. Current membership stands at 43.

Going concern

- At the close of 2024 we are happy that the charity will continue to be a going concern.

- THS' shift from submitting funding applications to various bodies to reflect a more self sustaining attitude is ongoing. The natural capital of the seed bank has been given a value for insurance purposes.

- Our market research had shown a reduced appetite for small seed packets of wild flowers in 2024. Probably because large seed companies have moved into marketing wild flower seed in island.

As far as we can tell, the companies are without exception importing species native to Ireland and marketing them cheaply and aggressively as "Native Irish Wildflowers". This has obvious, detrimental consequences for the native populations.

We have been in touch with the Advertising Agency and they agree with our view that many seeds are being marked as 'Native Irish'. They say they will take up the case for us once we provide the evidence and paperwork. To date we don't have the resources to do this work.

We continue to provide our Native Origin" option, however our hand grown, picked and processed seed is more expensive and we find it difficult to compete.

- We continued to import vegetable, herb and non-native seeds - (other) into NI from the EU throughout 2024.There are no vegetable / herb crops which we import that are currently grown in Ireland for which there are native alternatives.

- We continue to:

to use our expertise to provide seeds to the small packet market in Ireland as a whole. This service was used by many customers throughout 2024.

- Keep prices low and offer postal service as an extra, rather than subsume the cost of postage into raised seed prices, this remains under review. A 5% price increase was added to products in October 2024.

- Provide "Open Pollinated" other seeds. The seeds we provided are either Organic or Demeter standard and are of a quality that can be used in seed breeding. This decision was taken with a view to potentially alleviating food shortages in the future, empowering people to save their own seeds, to swap viable seeds going forward.

- Wild flower seed mixtures continue to prove to be more popular than individual seed packets. They are better value for money and marketing assessment has shown - that it is our expertise in putting together the seed mix remains of greatest value.

FUTURE PLANS

- Marketing trustee Mike, CEO Debbie and Marketing Coordinator Kathryn had started investigating corporate membership and sponsorship.

With the need to develop a new seed bank building project fundraising will be of the essence. However future plans are on hold until we submit amended drawings and receive decision from the planning department. Work is ongoing and we would like to show our appreciation to the Planning Department for working with us to provide a suitable facility.

- Continuing on into 2024, discussions with HIP Architects and seed banking experts from various sources we started to develop a plan for a permanent building. To pay for this we must use unrestricted funds, raised from the shop and courses.

Debbie's Farm, THS' land owner remains in a position to allow THS to build a replacement farm building, that could be used by THS going forward with rent remaining the same conacre.

A consultation with our neighbours in February 2024 saw no objections raised.

From May to August 2024, 12 support comments were added to the planning portal. We received information that further comments could not be added. We received further support verbally from many other supporters.

- THS trustees and CEO would welcome help and or trustee applications from persons interested in advancing the charity through use of their expertise in finance and fundraising.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

- The organisation is a charitable company limited by guarantee, incorporated on the 11 December 2013 and registered as a charity on 14th April 2014. 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. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees

- The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles and shall manage the business of the Charity. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of one year after which they must be re-elected at the next Annual General Meeting.

- All member of the Management Committee give their time voluntarily and received no benefits from the charity.

Mr M Bryson, Miss K Lawrence, Ms J Cross, Mrs R Knight, Ms J Murray and Mr M Thompson retire by rotation and, being eligible, offer themselves for re-election at the next annual general meeting. To be appointed as a charity trustee each trustee must be nominated and seconded by other charity trustee members.

Mr M Thompson resigned effective 9th July 2024.

Miss K Lawrence resigned on 14th December 2024.

Ms J Murray was appointed on 4th April 2024.

Director's skills

- The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles and shall manage the business of the Charity. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of one year after which they must be re-elected at the next Annual General Meeting.

- All member of the Management Committee give their time voluntarily and received no benefits from the charity.

Mr M Bryson, Miss K Lawrence, Ms J Cross, Miss R Knight, Ms Joanne Murray and Mr M Thompson retire by rotation and, being eligible, offer themselves for re-election at the next annual general meeting. To be appointed as a charity trustee each trustee must be nominated and seconded by other charity trustee members.

Director's skills

- Mark Bryson has run the worker's co-op EcoSeeds since 1997, growing out native origin wild flower seeds. EcoSeeds assists in native wild flower restoration projects both as consultant and / or contractor.

"True Harvest Seeds continues to undertake unique invaluable work in these times of biodiversity loss and climate crisis. The amount of insects and birds visiting the field is amazing due to all the ex situ plants grown. I would say its is now the most native species rich sites in Ireland if you include all the collections it holds.

Many organisations talk about the work they do but with little substance but THS has the substance, it has continued to make collections and grow plants. I firmly believe it has made an important contribution to reducing Biodiversity loss in Ireland."

- Rebecca Knight is a chartered accountant, with 9 years experience in practice in tax, she assists THS with governance.

- Julia Cross is a trained primary school teacher. She has extensive networking capabilities and is a perfect advocate for THS' ethos of saving our native and naturalised seeds.

- Joanne Murray is a teacher with SERC, Downpatrick. Debbie and Joanne met through the student scheme back in 2020. Joanne started volunteering herself with True Harvest Seeds in October 2023. Her role is that of Recruitment Consultant, seeking to select and recruit the right people to join our dedicated and growing team. With a BA Hons in Business Studies and a MSc in Management and Corporate Governance, Joanne also has over 10 years' experience in the Recruitment Industry. To help with the CRESI fund Joanne became a Trustee in April 2024 to help with HR and also training in the post as she also sports experience in marketing and fundraising.

Operational Structure

- The chief executive officer is responsible for the day to day running of the charity. Four quarterly meetings are held with between CEO and directors. Issues are dealt with as they arise with the appropriate director.

Related parties

- The charity had no new related party transactions during the year.

- Ms Debbie Gillies (CEO) is a related party of Mrs Rebecca Knight's (Treasurer). However Mrs Knight has not undertaken any financial transactions (or other transactions) with Ms Gillies while acting as an agent of the charity. Mrs Knight was excluded from all employee on-boarding matters and has no oversight or input into Miss Laurence's role of staff liaison officer.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

NI621885 (Northern Ireland)

Registered Charity number

100201

Registered office

36 Ardglass Road

Kilclief

Co. Down

BT30 7NS

Trustees

M W Bryson

J C Cross

R V Knight

K L Laurence (resigned 14/12/2024)

M D Thompson (resigned 9/7/2024)

J Murray (appointed 4/4/2024)

D Gillies CEO

Company Secretary

M W Bryson

Independent Examiner

M.B.McGrady & Co

Chartered Accountants

Rathmore House

52 St Patricks Avenue

Downpatrick

Co. Down

BT30 6DS

Approved by order of the board of trustees on 30 September 2025 and signed on its behalf by:

R V Knight - Trustee

I report on the accounts of the company for the year ended 31 December 2024, which are set out on pages eighteen to twenty eight.

Respective responsibilities of charity trustees and examiner

As the charity's trustees (and also the 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.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

-	examine the accounts under Section 65 of the Charities Act

-	follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act

-	state whether particular matters have come to my attention.

Basis of the independent examiner's report

I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

1.	That accounting records were not kept in accordance with Section 386 of the Companies Act 2006

2.	That the accounts do not accord with those accounting records

3.

That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the 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

4.	That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

Mr Conaill McGrady FCA

M.B.McGrady & Co

Chartered Accountants

Rathmore House

52 St Patricks Avenue

Downpatrick

Co. Down

BT30 6DS

Date: .............................................

31/12/24

31/12/23

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

794

39,369

40,163

25,977

Other trading activities

2

27,602

-

27,602

48,705

Investment income

3

118

-

118

191

Total

28,514

39,369

67,883

74,873

EXPENDITURE ON

Raising funds

6,628

-

6,628

5,825

Charitable activities

Charitable Activity

31,416

40,266

71,682

53,668

Total

38,044

40,266

78,310

59,493

NET INCOME/(EXPENDITURE)

(9,530

)

(897

)

(10,427

)

15,380

RECONCILIATION OF FUNDS

Total funds brought forward

158,278

9,247

167,525

152,145

TOTAL FUNDS CARRIED FORWARD

148,748

8,350

157,098

167,525

31/12/24

31/12/23

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

8

7,744

2,987

10,731

12,292

Heritage assets

9

142,288

5,363

147,651

144,151

150,032

8,350

158,382

156,443

CURRENT ASSETS

Cash at bank and in hand

35,807

-

35,807

33,017

CREDITORS

Amounts falling due within one year

10

(37,091

)

-

(37,091

)

(21,935

)

NET CURRENT ASSETS

(1,284

)

-

(1,284

)

11,082

TOTAL ASSETS LESS CURRENT LIABILITIES

148,748

8,350

157,098

167,525

NET ASSETS

148,748

8,350

157,098

167,525

FUNDS

11

Unrestricted funds

148,748

158,278

Restricted funds

8,350

9,247

TOTAL FUNDS

157,098

167,525

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 30 September 2025 and were signed on its behalf by:

R V Knight - Trustee

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, as modified by the revaluation of certain assets.

Critical accounting judgements and key sources of estimation uncertainty

Estimates and judgments made in the process of preparing the financial statements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Trustees do not consider that there are any critical judgments made in applying the Trust's accounting policies or that there are any critical accounting estimates or assumptions which may have a significant risk of causing a material adjustment to carrying amounts of assets and liabilities within the next financial year.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Heritage assets - seed collections

Seed collections are collection of wild flowers from all over Ireland. The cost of the collections have not been capitalised up to 2020 as many of the collections has been donated to True Harvest Seeds. However the Board of Trustees have revalued the collections as at 31 December 2020. The basis of this revaluation is detailed in note 9.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2.	OTHER TRADING ACTIVITIES

31/12/24

31/12/23

£

£

Earned Income

27,602

48,705

3.	INVESTMENT INCOME

31/12/24

31/12/23

£

£

Deposit account interest

118

191

4.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31/12/24

31/12/23

£

£

Depreciation - owned assets

2,154

2,594

Other operating leases

250

-

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

6.	STAFF COSTS

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

31/12/24

31/12/23

Management

1

1

Other

3

1

4

2

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