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# BUDDING NATURE C.I.C.

## Company limited by guarantee

## Company Registration Number:
13943505 (England and Wales)

## Unaudited statutory accounts for the year ended 31 March 2025

## Period of accounts

## Start date: 1 April 2024

## End date: 31 March 2025

# BUDDING NATURE C.I.C.

## Contents of the Financial Statements

for the Period Ended 31 March 2025

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

# BUDDING NATURE C.I.C.

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Principal activities of the company

Other education not elsewhere classified

Directors

The directors shown below have held office during the whole of the period from
1 April 2024 to 31 March 2025

Derek James Green
Fiona Tate
Dr Sally-Anne Luker

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
6 November 2025

And signed on behalf of the board by:
Name: Dr Sally-Anne Luker
Status: Director

# BUDDING NATURE C.I.C.

## Balance sheet

As at 31 March 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Current assets
Cash at bank and in hand: |  | 18,674 | 1,153
Total current assets: |  | 18,674 | 1,153
Creditors: amounts falling due within one year: | 3 | ( 18,453 ) | ( 199 )
Net current assets (liabilities): |  | 221 | 954
Total assets less current liabilities: |  | 221 | 954
Accruals and deferred income: |  | ( 479 ) | ( 479 )
Total net assets (liabilities): |  | (258) | 475
Members' funds
Profit and loss account: |  | (258) | 475
Total members' funds: |  | ( 258) | 475

The notes form part of these financial statements

# BUDDING NATURE C.I.C.

## Balance sheet statements

For the year ending 31 March 2025 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 6 November 2025
and signed on behalf of the board by:

Name: Dr Sally-Anne Luker
Status: Director

The notes form part of these financial statements

# BUDDING NATURE C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 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 invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

# BUDDING NATURE C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 March 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 3 | 3

# BUDDING NATURE C.I.C.

## Notes to the Financial Statements

for the Period Ended 31 March 2025

## 3. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security | 365 | 137
Other creditors | 18,088 | 62
Total | 18,453 | 199

# COMMUNITY INTEREST ANNUAL REPORT

### BUDDING NATURE C.I.C.

### Company Number: 13943505 (England and Wales)

### Year Ending: 31 March 2025

Company activities and impact

The company provides, through the delivery of workshops, children’s activities, nature walks and BioBlitz events, opportunities for communities to engage with nature, improve their knowledge of nature, and contribute to the protection and improvement of their local natural environment. The company started delivering services in April 2022. During the financial year 2024-2025, our activities have benefited the community in the following ways: 1. Delivering 15 workshops and 1 day of meadow surveying for the Wildflower Collective CIC, supporting volunteers involved in wildflower meadow restoration projects. 2. Delivering 8 children’s activity days, 3 ecology workshops for environmental team workers, and 4 public wildlife identification workshops on behalf of Cormac as part of their Urban Green Shoots initiative. 3. Delivering 5 wildlife identification workshops for students at the University of Exeter Penryn campus. 4. Delivering 4 ecology workshops to members of local conservation groups associated with Cornwall Wildlife Trust. 5. Delivering 1 BioBlitz event for Cornwall Council staff and councillors, along with 2 workshops and 5 botany training walks for members of Cornwall Council’s Nature Recovery Team. 6. Delivering 3 public workshops on behalf of the Environmental Records Centre for Cornwall and the Isles of Scilly (ERCCIS). 7. Delivering 2 workshops and 1 nature recovery talk for CREST (Cornwall Rural Education & Skills Trust) volunteers. 8. Delivering 2 workshops for volunteers on the Making Space for Sand project and providing nature walks and expertise at their World Sand Dunes Day event. 9. Delivering 1 workshop for Westcountry Rivers Trust staff. 10. Delivering 1 workshop for the University of Exeter’s student Field Botany Society. 11. Delivering 1 workshop for Plantlife volunteers. 12. Delivering 1 workshop for volunteers and the public on behalf of Friends of the Towans. 13. Taking part in a music and nature day for home-educated children with Sound UK. 14. Delivering nature recovery talks at St. Ives Community Orchard and on behalf of Resilient Orchards Cornwall CIC. 15. Delivering a “Barriers to Participation” workshop at the Cornwall Biological Recorders’ Conference. We have also carried out the following activities without charge: 1. Supporting the University of Exeter Penryn Campus BioBlitz, providing expertise and leading nature walks. 2. Providing ongoing online and in-person support to volunteer groups that we have previously trained/helped to establish, notably the Penwith Wildlife Recording Group and the Dunes Monitoring Group, as well as providing post-workshop/activity support to participants through online wildlife identification assistance, provision of advice, and signposting to other environmental education resources and opportunities. 3. Providing free advice to small landowners seeking to carry out nature recovery projects on their land. We have also provided volunteering opportunities with Budding Nature CIC for 5 local volunteers, who contributed a total of 266 hours of volunteer support to community events. A total of 768 participants attended Budding Nature CIC events in 2024-2025, comprised of 517 different individuals.

Consultation with stakeholders

The company’s stakeholders are local people and communities with an interest in nature, and the organisations with which we work to deliver services to them. We always consult closely with staff and volunteers from the organisations that we work with to establish the subject content, and, crucially, the knowledge level, of workshops and activities so that they will best meet participants’ needs, often adapting materials to meet an organisation’s or volunteer group’s particular requirements. We likewise regularly review and update the content of all our workshops and activities in response to participant feedback. Having secured funding from the National Lottery’s Awards for All programme to deliver our Connecting Nature Recovery Communities project, we have been consulting with community groups from the Treneere Estate in Penzance and the parishes of Constantine and Sancreed to determine their desired content of the community nature weekends, workshops and peer support meetings covered by the funding, and to establish favoured means of communication, in preparation for project delivery in the next financial year.

Directors' remuneration

The aggregate amount of emoluments paid to or receivable by directors in respect of qualifying services was £23,025.00. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for directors’ loss of office, that required 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
6 November 2025

And signed on behalf of the board by:
Name: Dr Sally-Anne LUKER
Status: Director