REGISTERED COMPANY NUMBER: 07030358 (England and Wales)

REGISTERED CHARITY NUMBER: 1139874

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

THE LIVING EARTH LAND TRUST

Page

Reference and Administrative Details

1

Report of the Trustees

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

6

Notes to the Financial Statements

7

to

10

TRUSTEES

Mr A C H Gordon OBE

Mrs H Kippax

Mr I K Clements

COMPANY SECRETARY

Mr I K Clements

REGISTERED OFFICE

Ruskin Mill

Old Bristol Road

Nailsworth

Gloucestershire

GL6 0LA

REGISTERED COMPANY NUMBER

07030358 (England and Wales)

REGISTERED CHARITY NUMBER

1139874

INDEPENDENT EXAMINER

Bronsens

Chartered Certified Accountants

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

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 2025. 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 aims

The charity's objects are for the public benefit and are:

(a) To promote for the benefit of the public the conservation, protection, improvement and sustainability of the physical and natural environment, particularly but not exclusively, by using Rudolf Steiner's methods to promote biodynamic agriculture and horticulture, including research (the useful results of which will be disseminated for the public benefit);

(b) To advance the education of the public in the conservation, protection and improvement of the physical and natural environment;

(c) The advancement of the education of the public by providing or assisting in the provision of an experimental and practical skills orientated education in association with schools and institutions, including those for young people with special educational needs, operating in whole or in part in accordance with the principles of Rudolf Steiner.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the year, the Charity leased Upper Grange, its property in Stroud, to Ruskin Mill Trust to be used by

students of Ruskin Mill College for educational and residential purposes, and by Ruskin Mill Trust as a

Training Centre for the delivery of courses for staff and the public, including:

- Homemaking (Holistic Support & Care)

- Holistic Practices in Nutrition

- Step by Step Gardening

FINANCIAL REVIEW

Reserves policy

The financial position of the Trust remains sound and the Trustees confirm that reserves are adequate to fulfil present obligations.

FUTURE PLANS

The trustees plan to continue using Upper Grange both for its current purposes and for the delivery of new courses and trainings in line with the Charity's Objects.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Approved by order of the board of trustees on 15 May 2026 and signed on its behalf by:

Mr A C H Gordon OBE - Trustee

Independent examiner's report to the trustees of The Living Earth Land Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.

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.

Philip Burton BSc FCA

Bronsens

Chartered Certified Accountants

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

15 May 2026

31.8.25

31.8.24

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Investment income

2

52,515

50,977

EXPENDITURE ON

Other

8,754

36,629

NET INCOME

43,761

14,348

RECONCILIATION OF FUNDS

Total funds brought forward

766,025

751,677

TOTAL FUNDS CARRIED FORWARD

809,786

766,025

31.8.25

31.8.24

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Tangible assets

5

650,000

650,000

CURRENT ASSETS

Debtors

6

14,758

10,494

Cash at bank

159,124

120,082

173,882

130,576

CREDITORS

Amounts falling due within one year

7

(14,096

)

(14,551

)

NET CURRENT ASSETS

159,786

116,025

TOTAL ASSETS LESS CURRENT LIABILITIES

809,786

766,025

NET ASSETS

809,786

766,025

FUNDS

9

Unrestricted funds:

General fund

809,786

766,025

TOTAL FUNDS

809,786

766,025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 15 May 2026 and were signed on its behalf by:

Mr A C H Gordon OBE - 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.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows.

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.

Freehold property

-

not provided

Freehold properties are not depreciated as the trustees consider that the present value of future income exceeds their book value..

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.	INVESTMENT INCOME

31.8.25

31.8.24

£

£

Rents received

52,515

50,977

3.	SUPPORT COSTS

Governance

Management

costs

Totals

£

£

£

Other resources expended

5,028

3,726

8,754

Support costs, included in the above, are as follows:

31.8.25

31.8.24

Other

resources

Total

expended

activities

£

£

Insurance

5,028

8,248

Accountancy fees

1,400

1,300

Legal and consultancy fees

-

24,645

Bookkeeping costs

2,160

2,240

Bank charges

166

196

8,754

36,629

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

5.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 September 2024 and 31 August 2025

650,000

NET BOOK VALUE

At 31 August 2025

650,000

At 31 August 2024

650,000

6.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

13,129

8,995

VAT

343

343

Prepayments

1,286

1,156

14,758

10,494

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

5,395

6,050

Other creditors

6,701

6,701

Accrued expenses

2,000

1,800

14,096

14,551

8.	SECURED DEBTS

Triodos Bank holds a first legal mortgage dated 24 August 2012 over the freehold property known as Upper Grange, Lovedays Mead, Stroud, Gloucestershire, GL5 1XB. In addition the right of set-off for any liability exists against any other accounts held with Triodos Bank by Living Earth Land Trust.

9.	MOVEMENT IN FUNDS

Net

movement

At

At 1.9.24

in funds

31.8.25

£

£

£

Unrestricted funds

General fund

766,025

43,761

809,786

TOTAL FUNDS

766,025

43,761

809,786

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

52,515

(8,754

)

43,761

TOTAL FUNDS

52,515

(8,754

)

43,761

Comparatives for movement in funds

Net

movement

At

At 1.9.23

in funds

31.8.24

£

£

£

Unrestricted funds

General fund

751,677

14,348

766,025

TOTAL FUNDS

751,677

14,348

766,025

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

50,977

(36,629

)

14,348

TOTAL FUNDS

50,977

(36,629

)

14,348

10.	RELATED PARTY DISCLOSURES

The charity leases part of the Upper Grange property to Ruskin Mill Trust, a related charity. During the year the charity charged rent of £52,515 (2024 - £50,977) to Ruskin Mill Trust. As at 31 August 2025 Ruskin Mill Trust owed £13,129 (2024 - £8,995). The charity holds a rent deposit of £6,701 (2024 - £6,701), which is included in other creditors.