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REGISTERED NUMBER: 03438761 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

GROWING COMMUNITIES

GROWING COMMUNITIES (REGISTERED NUMBER: 03438761)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

GROWING COMMUNITIES

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | K Dalmeny

| R Dana

| G Gilbert

| S Havard

| N Silk

| A Khalfaoui

| C Hitchcock

| H Seymour

| SECRETARY: | J Brown

| REGISTERED OFFICE: | The Old Fire Station

| 61 Leswin Road

| London

| N16 7NX

| REGISTERED NUMBER: | 03438761 (England and Wales)

| ACCOUNTANTS: | Prime

| Chartered Accountants

| Corner Oak

| 1 Homer Road

| Solihull

| B91 3QG

GROWING COMMUNITIES (REGISTERED NUMBER: 03438761)

BALANCE SHEET

31 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 71,568 |  | 83,565 |  |

CURRENT ASSETS

Debtors | 5 | 51,885 |  | 64,949 |  |

Cash at bank and in hand | 243,429 |  | 236,699 |  |

295,314 |  | 301,648 |  |

CREDITORS

Amounts falling due within one year | 6 | 116,995 |  | 118,457 |  |

NET CURRENT ASSETS | 178,319 |  | 183,191 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 249,887 |  | 266,756 |  |

RESERVES

Retained earnings | 7 | 249,887 |  | 266,756 |  |

MEMBERS' FUNDS | 249,887 |  | 266,756 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which 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 company as at the end of each financial year and of its profit or loss 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 company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

R Dana - Director

GROWING COMMUNITIES (REGISTERED NUMBER: 03438761)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Growing Communities is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Tangible fixed assets

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

| Leasehold property | - | 20% on cost and 10% on cost

| Office equipment | - | 25% on cost

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Turnover

| Turnover represents sales of organic fruit and vegetables which are sold through the company's weekly box scheme, proceeds from the running of a farmers market together with grants and donations received. Grants and donations are brought into account on receipt unless their receipt is reasonably certain in which case they are brought into account when notified. Grants received in advance are shown as deferred income (within creditors) and are taken to income when conditions for these are satisfied.

| In respect of contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion of the work.

| Financial instruments

| To reflect the principles based approach to preparing financial statements it is necessary to define a number of concepts previously known as assets, liabilities and equity. Financial instruments is the collective name for these; financial instruments are classified and accounted for, according to the substance of the contractual arrangement under which they arise. They are classified as either financial assets, financial liabilities or equity instruments.

| Loan reserve

| Funds provided to the company for the purpose of making loans to other organisations who undertake similar activities are taken directly to a special reserve which is separated into subfunds for distributed and undistributed funds. Interest arising from such funds will be taken to the profit and loss account. Bad debts arising from loans made are written off to the reserve.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 28 (2024 - 27 ) .

GROWING COMMUNITIES (REGISTERED NUMBER: 03438761)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | TANGIBLE FIXED ASSETS

| Leasehold |  | Office |

| property |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 24,954 |  | 245,260 |  | 270,214 |  |

| Additions | - |  | 27,534 |  | 27,534 |  |

| At 31 March 2025 | 24,954 |  | 272,794 |  | 297,748 |  |

| DEPRECIATION

| At 1 April 2024 | 24,954 |  | 161,695 |  | 186,649 |  |

| Charge for year | - |  | 39,531 |  | 39,531 |  |

| At 31 March 2025 | 24,954 |  | 201,226 |  | 226,180 |  |

| NET BOOK VALUE

| At 31 March 2025 | - |  | 71,568 |  | 71,568 |  |

| At 31 March 2024 | - |  | 83,565 |  | 83,565 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 37,561 |  | 55,918 |  |

| Other debtors | 14,324 |  | 9,031 |  |

51,885 |  | 64,949 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 98,386 |  | 91,086 |  |

| Other creditors | 18,609 |  | 27,371 |  |

116,995 |  | 118,457 |  |

7. | RESERVES

|  | Undistributed loan funds |  | Profit and loss account |  | Totals |  |

|  | £ |  | £ |  | £ |  |

| At 1 April 2023 |  | - |  | 249,616 |  | 249,616 |  |

| Profit for the year |  | - |  | 17,140 |  | 17,140 |  |

| Distribution of loan funds |  | - |  |  | - |  |

| At 31 March 2024 |  | - |  | 266,756 |  | 266,756 |  |

8. | COMPANY LIMITED BY GUARANTEE

| The company is limited by guarantee. In the event that the company is wound up, the member's liability will not exceed £1 each.