The Trustees present their annual report and financial statements for the year ended 31 March 2026.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's Memorandum and Articles of Association, the Companies Act 2006 and "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)".

Our horticultural activities have continued to develop, and the café is delivering training and work experience to an increasing number of people.

Our target for the year was to benefit a larger group of people in our community. We have achieved this through:

• filling all our allotment site vacancies with learning disabled people;

• adding gardening spaces by taking individuals to work at our polytunnels

• involving our gardening teams in public open spaces though our Larking About work;

• providing a service for the elderly and vulnerable who can no longer manage and maintain their own gardens through our Special Branch team;

• providing more training places for new learning-disabled staff at our café.

• The café staff have developed menus, based on produce available from the allotments and poly tunnels, with the monthly salads a great hit. The amount of Mudlarks grown produce being used has increased.

• We have held several special events at the café, in the evenings and at weekends using a prebooking system, for Christmas, mothers and fathers’ days, and introduced some ‘special offers’. This is encouraging a strong customer base to support the training and work of our staff who have learning difficulties.

• Our community art gallery at the café has continued, this brings artists to the café and creates a wonderful back drop to our eating area.

• The café was the venue for our popular Wreath making workshop at Christmas and has hosted craft fayres before Christmas and Easter.

• We opened the Mudlarks community shop in the café to showcase our crafts and to work in partnership with other local makers.

• The Rumble Awards, recognise and celebrate the qualities and accomplishments of learning-disabled people. This year again, several of our gardeners and café assistants were honoured to receive awards.

• We organised Hertford in Bloom for the Hertford community, and the judging was carried out by two of our gardeners.

• The castle gardens continue to look amazing thanks to the hard work of the Larking About gardeners and are much admired and enjoyed by the general public, as are the planters in the town centre and at Hertford East Station.

• The gardeners at our Cromwell Road allotments worked hard on their own beds, and the communal ones, to produce the best ever crop of vegetables and flowers. Our dye garden has continued to thrive and we are all learning about natural dyeing.

• Over the course of the year productivity from our now fully functioning poly tunnels has been amazing.

• We hosted a willow workshop and seed swap.

• Our open allotment was held in July for our gardeners and their families. It was a huge success and very well attended and enjoyed by everyone. A real opportunity for our gardeners to showcase their work and relax in a garden party like atmosphere.

• We held an allotments vs café rounders match and BBQ which as always was enjoyed by Gardeners, café assistants, Staff and volunteers.

• We took a minibus of gardeners and volunteers to the London Harvest Show at Mudshute Farm. Our gardeners came home with lots of prizes including third in the tug of war! An all-time best.

• Special Branch continued working with the elderly and vulnerable in the community, taking on more customers, and providing a gardening service and companionship for isolated people. They undertook some allotment clearing jobs during the winter months which kept them very busy when the domestic gardens needed less attention.

• Special Branches’ project lead gave a talk on composting at the library and as a result got them a new contract.

• The gardening teams delivered over 100 Christmas trees over a two-week period to homes and businesses in the community.

• We have continued to develop relationships with various businesses and organisations. We have welcomed several groups for volunteering days and have made strong links with the Hertford Mens Shed.

• The students from the school where our poly tunnels are sited have been active volunteers looking after our plants when we are not there and raising money through a Rugby 7s tournament.

• We were honoured to attend the High Sheriff of Hertfordshire annual awards ceremony and to receive an award, Staff and beneficiaries enjoyed the evening.

• The number of gardeners continues to increase with increased staff and the development of new projects. We are fully open on site 5 days per week.

• Many elderly people and housing associations have been helped through Special Branch, providing comfort and company.

• Larking About continues to provide horticultural training and work experience at the Town Council gardens, creating beautiful outdoor spaces for the community to enjoy.

• Due to increased café sales, we have been able to increase the places in the café and now employ more people with learning disabilities.

• We have provided volunteer placements in both the café and the allotments for unfunded adults with mental health concerns.

• The Rumble Awards were received by café staff and gardeners.

• We received an award from the High Sheriff of Hertfordshire.

• To build on our commercial poly tunnels initiative by developing further infrastructure to grow plants and produce for commercial purposes. 

• Widen the community garden client base. 

• Utilise the café for sales of plants, produce and crafting products made by Mudlarks gardeners. 

• Expand volunteer network to support project delivery by actively recruiting volunteers to specific roles, providing training and support and improving our communication with them.

• Seek funding to build better pathways and opportunities into employment for our client base. 

Individuals who have either volunteered or shown commitment to Mudlarks over many years or who have a specific skill set are invited to join the Board of Trustees.

The Trustees of the charity live or work in the local area. They are selected due to the skills and level of expertise they can bring to the organisation to help improve its efficiency and effectiveness.

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

New trustees complete online safeguarding Training and any other relevant to their role and responsibility.

They are invited to other training events that take place within our community such as basic first aid, manual handling, Makaton, autism awareness. Trustees use the same e learning platform as staff to complete appropriate modules, and a training log is maintained.

Mudlarks has a clearly defined structure allowing users and the local community to participate through the Board of Trustees. This governing body has responsibility for policy and overall management.

The day-to-day running, fundraising and development of the organisation are the responsibilities of the Mudlarks CEO.

We are members of the Social Farms and Gardens network, Thrive, and Herts Social Therapeutic Horticulture Group.

We have a close relationship with the Adult Health and Social Care team in East Herts, the 0-25 SEND team, and all the local schools and colleges.

Mudlarks managing staff attend annual reviews, and day care co-ordination meetings. The CEO gives regular talks to local groups e.g. WI, Rotary Clubs etc.

The trustees' report was approved by the Board of Trustees.

I report to the trustees on my examination of the financial statements of The Mudlarks Community (the charitable company) for the year ended 31 March 2026.

As the trustees of the charitable company (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charitable company are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charitable company’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Since the charitable company’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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 that in any material respect:

accounting records were not kept in respect of the charitable company as required by section 386 of the Companies Act 2006.

the financial statements do not accord with those records; or

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

the financial statements 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 financial statements 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 financial statements to be reached.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2026.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The Mudlarks Community is a private company limited by guarantee incorporated in England and Wales. The registered office is 1 Priory Wharf, Hertford, Hertfordshire, SG14 1RJ.

The financial statements have been prepared in accordance with the charitable company's Memorandum and Articles of Association, the Companies Act 2006 and "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)". The charitable company is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Liabilities and related expenditure are recognised when an obligation exists at the Balance Sheet date as a result of a past event, it is more likely than not that a transfer of economic benefits exists and the amount of the obligation can be measured or estimated reliably.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

In the application of the charitable company’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Raising funds

The average monthly number of employees during the year was:

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

The operating leases represent leases for the café and the office to third parties.

At the reporting end date the charitable company had outstanding total commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

There were no disclosable related party transactions during the year (2025 - none).

The charitable company had no material debt during the year.