ST IVES COMMUNITY ORCHARD CIC

Company limited by guarantee

Company Registration Number:
13342142 (England and Wales)

Unaudited statutory accounts for the year ended 31 March 2026

Period of accounts

Start date: 1 April 2025

End date: 31 March 2026

ST IVES COMMUNITY ORCHARD CIC

Contents of the Financial Statements

for the Period Ended 31 March 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

ST IVES COMMUNITY ORCHARD CIC

Directors' report period ended 31 March 2026

The directors present their report with the financial statements of the company for the period ended 31 March 2026

Directors

The directors shown below have held office during the whole of the period from
1 April 2025 to 31 March 2026

Elise Anastasia Worrall
Phoebe Elizabeth Sampson
Joshua Anthony Quick
Dr Rupert Manley
Elise Dietrich Langley
Philip Edward Heasman


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
7 October 2026

And signed on behalf of the board by:
Name: Elise Dietrich Langley
Status: Director

ST IVES COMMUNITY ORCHARD CIC

Profit And Loss Account

for the Period Ended 31 March 2026

2026 11 months to 31 March 2025


£

£
Turnover: 21,198 12,412
Cost of sales: ( 12,200 ) ( 21,966 )
Gross profit(or loss): 8,998 (9,554)
Administrative expenses: ( 41,455 ) ( 53,448 )
Other operating income: 22,619 83,926
Operating profit(or loss): (9,838) 20,924
Interest payable and similar charges: ( 177 )
Profit(or loss) before tax: (9,838) 20,747
Profit(or loss) for the financial year: (9,838) 20,747

ST IVES COMMUNITY ORCHARD CIC

Balance sheet

As at 31 March 2026

Notes 2026 11 months to 31 March 2025


£

£
Fixed assets
Tangible assets: 3 314,289 329,708
Total fixed assets: 314,289 329,708
Current assets
Debtors: 4 490 2,164
Cash at bank and in hand: 29,485 34,792
Total current assets: 29,975 36,956
Creditors: amounts falling due within one year: 5 ( 9,564 ) ( 22,126 )
Net current assets (liabilities): 20,411 14,830
Total assets less current liabilities: 334,700 344,538
Total net assets (liabilities): 334,700 344,538
Members' funds
Profit and loss account: 334,700 344,538
Total members' funds: 334,700 344,538

The notes form part of these financial statements

ST IVES COMMUNITY ORCHARD CIC

Balance sheet statements

For the year ending 31 March 2026 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.

This report was approved by the board of directors on 7 October 2026
and signed on behalf of the board by:

Name: Elise Dietrich Langley
Status: Director

The notes form part of these financial statements

ST IVES COMMUNITY ORCHARD CIC

Notes to the Financial Statements

for the Period Ended 31 March 2026

  • 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

    Tangible fixed assets depreciation policy

    Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Land & buildings 5% reducing balance Motor vehicles 25% reducing balance Computer equipment 25% reducing balance

    Other accounting policies

    Grants Grants are recognised as deferred income on the balance sheet and then credited to other income when the expenditure is charged to the profit and loss.

ST IVES COMMUNITY ORCHARD CIC

Notes to the Financial Statements

for the Period Ended 31 March 2026

  • 2. Employees

    2026 11 months to 31 March 2025
    Average number of employees during the period 3 2

ST IVES COMMUNITY ORCHARD CIC

Notes to the Financial Statements

for the Period Ended 31 March 2026

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 April 2025 362,781 1,260 3,100 367,141
Additions 2,023 2,023
Disposals
Revaluations
Transfers
At 31 March 2026 362,781 3,283 3,100 369,164
Depreciation
At 1 April 2025 35,326 315 1,792 37,433
Charge for year 16,373 742 327 17,442
On disposals
Other adjustments
At 31 March 2026 51,699 1,057 2,119 54,875
Net book value
At 31 March 2026 311,082 2,226 981 314,289
At 31 March 2025 327,455 945 1,308 329,708

ST IVES COMMUNITY ORCHARD CIC

Notes to the Financial Statements

for the Period Ended 31 March 2026

4. Debtors

2026 11 months to 31 March 2025
£ £
Trade debtors 220 1,699
Other debtors 270 465
Total 490 2,164

ST IVES COMMUNITY ORCHARD CIC

Notes to the Financial Statements

for the Period Ended 31 March 2026

5. Creditors: amounts falling due within one year note

2026 11 months to 31 March 2025
£ £
Trade creditors 999 453
Taxation and social security 177
Accruals and deferred income 8,565 21,496
Total 9,564 22,126

COMMUNITY INTEREST ANNUAL REPORT

ST IVES COMMUNITY ORCHARD CIC

Company Number: 13342142 (England and Wales)

Year Ending: 31 March 2026

Company activities and impact

The year ending 31st March 2026 marked the first full year of operation following the completion of the CORE community building. With continued support from funders and volunteers, St Ives Community Orchard CIC expanded its environmental, educational and community programmes while receiving first place in the Cornwall Sustainability Awards, Trees for Nature & Growth category. Volunteers contributed 7,490 hours across the Orchard, Forest Garden, Nature Reserve, vegetable gardens, CORE Cafe, events and administration. We welcomed 48 new volunteers, maintained an average of 48 active volunteers per month and supported two Duke of Edinburgh participants to achieve certification. Food production was exceptional, with a bumper apple harvest enabling us to press 1,700 litres of juice using our own equipment for the first time. Large quantities of apples, other fruit and vegetables were harvested, preserved, shared with volunteers and donated to Foodshare. Improvements included the installation of a new polytunnel, extensive compost production and the removal of two lorry loads of waste from our additional growing sites. At Penbeagle Nature Reserve we planted 100 trees, installed 300 deer guards, progressed fire mitigation works and undertook ecological survey work with Cornwall Wildlife Trust. The CORE has become a well-used community hub, hosting workshops, wellbeing activities, community groups, educational sessions, private hires and regular events. Income from room hire now covers the building's core operating costs, while the Tuesday Community Cafe continues to serve around 20 lunches each week. We delivered numerous free public events, including Wassail, Beltane, Summer Solstice, Apple Day and Repair Cafes, alongside partnerships with local schools and organisations including Tate St Ives, Leach Pottery, St Ives Library and St Ives Foodshare. Governance was strengthened through a review of the Articles of Association and the creation of a supporting governance document. Volunteer training included seven Outdoor First Aid qualifications, two Level 2 and 3 Food Safety qualifications, and one Safeguarding Certificate renewal. Our work was supported by grants and donations from a range of organisations, including the National Lottery, Volunteer Cornwall, St Ives Town Council, Cornwall Community Foundation, the Herbal Medicine Trust and others. Community engagement continued to grow through newsletters, social media and local press coverage, with newsletter subscriptions increasing by 169 to a total of 409, alongside audiences of over 3,000 Facebook followers and 2,300 Instagram followers. We continue to engage with a wide range of stakeholders, including: Volunteers and members through meetings, messaging groups and volunteering activities. Local residents and visitors through events, consultations and community engagement. Local authorities including St Ives Town Council, Cornwall Council and the Palemon-Best Trustees. Cultural and community organisations including Tate St Ives, Leach Pottery, St Ives Library, St Ives Community Foodshare and Steeple Woodland Nature Reserve. LiveWest Housing Association, which leases two areas of land to us for food growing. Local schools and healthcare providers through educational activities and social prescribing referrals. Local businesses, musicians, artists and craftspeople through workshops, events and resource-sharing partnerships. Overall, the year has demonstrated the growing impact and resilience of St Ives Community Orchard CIC. Through the dedication of our volunteers, the generosity of our funders and partners, and the continued support of the local community, we have strengthened our environmental, educational and social programmes while building a sustainable foundation for future growth. We look forward to continuing to develop the Orchard, Nature Reserve and the CORE as welcoming spaces that benefit both people and nature.

Consultation with stakeholders

Volunteers and members through meetings, messaging groups and volunteering activities. Local residents and visitors through events, consultations and community engagement. Local authorities including St Ives Town Council, Cornwall Council and the Palemon-Best Trustees. Cultural and community organisations including Tate St Ives, Leach Pottery, St Ives Library, St Ives Community Foodshare and Steeple Woodland Nature Reserve. LiveWest Housing Association, which leases two areas of land to us for food growing. Local schools and healthcare providers through educational activities and social prescribing referrals. Local businesses, musicians, artists and craftspeople through workshops, events and resource-sharing partnerships. Overall, the year has demonstrated the growing impact and resilience of St Ives Community Orchard CIC. Through the dedication of our volunteers, the generosity of our funders and partners, and the continued support of the local community, we have strengthened our environmental, educational and social programmes while building a sustainable foundation for future growth. We look forward to continuing to develop the Orchard, Nature Reserve and the CORE as welcoming spaces that benefit both people and nature.

Directors' remuneration

The total amount paid or receivable by directors in respect of qualifying services was £16,197. There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director's loss of office, which require 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
10 September 2026

And signed on behalf of the board by:
Name: Elise Langley
Status: Director