REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED |
| 31ST DECEMBER 2025 |
FOR |
| TRUE HARVEST SEEDS |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED |
| 31ST DECEMBER 2025 |
FOR |
| TRUE HARVEST SEEDS |
TRUE HARVEST SEEDS |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
Page |
Report of the Trustees | 1 | to | 14 |
Independent Examiner's Report | 15 |
Statement of Financial Activities | 16 |
Balance Sheet | 17 | to | 18 |
Notes to the Financial Statements | 19 | to | 27 |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
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 31st December 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 |
Purposes and aims |
| Purposes and aims |
| Our charity's purposes as set out in the objects contained in the company's memorandum of association. |
| 1) (a) Promote for the benefit of the community and future generations the conservation, protection and |
| improvement of biodiversity through the provision of a botanical garden, a seed bank and repatriation of lost |
| plant species, to protect endangered species in accordance with the Convention on International Trade in |
| Endangered Species (CITES). |
| (b) Source viable Irish native and naturalised seed. |
| 2) Advance the education of the public so as to increase their knowledge, understanding, appreciation and |
| awareness of: |
| a) vegetable and other appropriate seeds, their value and the benefits arising from their conservation; |
| b) the principles and practice of maintaining seed biodiversity and sustainable development; |
| c) the design and application of seed conservation projects in the community; |
| d) educating trainers and teachers and developing training aids for schools to tie in with their curriculum; |
| e) the benefits arising from the maintenance of organic principles. |
| 3) Provide and promote information and interpretive material about vegetable seeds. |
| 4) Promote, foster and carry on study and research into the principles and practice of seed saving and to publish the useful results of such research. |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
OBJECTIVES AND ACTIVITIES |
Our main activities undertaken to further our aims |
| - Maintaining and further development of headquarters at Kilclief Seed Centre we have had many challenges in continuing our conservation of Ireland's native-origin flora. |
| The new year started as 2024 ended, with ongoing communications with the planning department regarding our planning application to build a purpose-built building to house works for True Harvest Seeds. The final substantiation document sent in July is in ANNEXE 1 of this document. It outlines the activities that could be held at THS going forward. |
| Administration of charitable duties was addressed with our accountant M.B. McGrady & Co . |
| - We were very grateful for the funding from Department for Communities administered by Heritage Lottery Fund. 2025 saw the completion of this fund. |
| On 9th March 2025 former Chair Julia C Cross of THS, resigned as chair to take up the paid role of Marketing and Fundraising Officer for the charity to run until the end of the funding in December 2025. |
| This contract gave Julia full time hands on training in the office of THS where we explored marketing, outreach, membership magazine and fundraising. We wish to thank Julia for her hard work and dedication to the charity throughout her tenure and wish her every success for the future. |
| The post was made redundant on the 19th September 2025 as the time needed to support the role could not be provided. |
| - Debbie continued as CEO contributing through paid and voluntary hours as in previous years. Debbie required extended sick leave following an off site accident on 18th July, with phased return to work in late October. |
| - Clare terminated her employment at the end of June, after 2 years of successful running the shop. We were sorry to see her go, but wish her every success in her new job, closer to home. |
| We would also like to highlight and thank Clare for the many voluntary hours she contributed to the charity. |
| The board and CEO continue laying the ground work for the imminent creation of a permanent purpose-built seed bank for our island's flora through: |
| - Overseeing and managing the HR for all staff. |
| - Writing quotes for various seed requests, outings and training. |
| - Overseeing the growing and harvesting, cleaning and storing of seed. |
| - Seed bank maintenance. |
| - Kilclief maintenance of machinery and equipment. |
| - Coordinating the work of staff and volunteers. |
| - Maintaining governance issues, accounts and payroll. Assisted by Rebecca Knight Treasurer and accountant Jennifer Murphy of McGradys Accountants. |
| - Developing and looking after conservation projects. |
| - Debbie continues as a committee member of E.N.S.P.A. the European Native Seed Producers Association. |
| - The Google Not for Profits programme continues to provide $10,000p/month in free advertising and access to Google Workspace for document sharing and storage. |
| - Our team of volunteers comprises Mike, Sue, Fergus, Marian and Philip. Each regularly and reliably brought and shared different skills and talents. We also welcomed Ellie over the summer months.Mike our longest standing volunteer has the greatest all round experience and handles seed collecting and cleaning with skill. |
| Sue is our best plants' woman particularly skilled in nursery plant production. |
| Fergus grows our vegetables, onions, shallots and garlic for direct sale as well as tending the results of germination tests. He also helps greatly with harvesting. |
| Marian is a professional herbalist and under her guidance we have begun to develop our Medicinal plants capabilities. In spring Marian wrote a book on herbal medicines for THS and on her instruction we started a medicinal section of the website. In the latter part of the year we applied for a grant to develop a community physic garden, designed by Marian and maintained by all. |
| Last but by no means least Philip continues to help us with site maintenance. Looking after the grass cutting, hedge maintenance for site lines, composting and general upkeep. |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
OBJECTIVES AND ACTIVITIES |
| We would like to thank Ellie for her contributions and wish her every success in her Anthropology PhD studying the effects that seed and soil saving have on the participants who undertake this work, Ellie worked with us and another seed conservation company in Equador, La Red de Guardianes de Semilla del Ecuador. She was another ray of sunshine in our lives. |
| We also welcomed our SERC students volunteering for their Duke of Edinburgh. Their activities ranged from digging, to seed collecting to washing pots for recycling, our students bring with them youthful energy and fun. |
| A group of volunteers joined us in July 2025 at Tyrella and helped us plant out Marram, Lyme and Sand couch plants with the Strangford Lough and Lecale and Council partnership, to help alleviate coastal erosion at the beach. In February Debbie was featured on the BBC's Countryfile at Tyrella. |
| Purpose 1a: Provision of a seed bank. |
| - The seed bank continues to be maintained by Debbie. Funded by voluntary hours and money generated by the online shop sales. |
| As of December 2025 the seed bank continues to maintain its collections. |
| Purpose 1a, 2 (a) (b): To protect endangered species. |
| - After collecting a very healthy collection of Erigeron acris from a brown field site in Belfast docks we sowed a small sample of the seed in preparation of being asked to grow them for plugs. |
| - The four Crambe maritima plants in the raised beds are still struggling. Remediation work needs carried out to save them. Importing seaweed and salt water was suggested. |
| Purpose 1b: Source viable Irish native seed. |
| - Contributions of Rhinanthus minor, yellow rattle were made to THS by Michael and Rachel of Ardtole and also Maureen of Slievemoyle. We would like to acknowledge the sad passing of Greer of Slievemoyle, we will miss his optimistic cheer when collecting. We are very grateful to Maureen for continuing to allow us onsite to collect. |
| Both generously allow Debbie and team to harvest yellow rattle free of charge to use it as a funding income for the charity. Both sites are naturally occurring populations. |
| Purpose 2: Advance the education of the public. |
| - Debbie continues to give talks out and about and take tours around the site. |
| - The website for SOS8 is kept up but was not added to in 2025. Payment is still made for it to stay live using unreserved funds raised by the shop. |
| - |
| - Our SERC students, led by Joanne and Joe, came from SERC Downpatrick campus, we are delighted and honoured to continue to host the students. Their volunteering gives THS a much needed work boost every fortnight and gives the students practical experience which adds to the quality of their portfolios. The students have helped with sowing seeds, plant care and site maintenance. |
| The students can also now count volunteering hours to their Duke of Edinburgh portfolios. |
| Everyone at THS have really taken to all of the students, we have got to know them as individuals, they brighten up our week and we very much appreciate their regular and valuable contribution. |
| - We held one training day on "Seed Conservation Techniques" in August, educating participants from NIEL and friends. A great day was had by all. |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
OBJECTIVES AND ACTIVITIES |
| Purpose 2 (a): Vegetable and other appropriate seeds, their value and the benefits arising from their conservation; and |
| (b) the principles and practice of maintaining seed biodiversity and sustainable development; |
| - We continue to source the best quality organic and often Demeter standard, open pollinated vegetable seed from reputable seed houses across Europe. For each variety we hold we give as much information as we can on the webpage for each. |
| We stock seed that does well in Ireland. With the invaluable help of volunteer Fergus, we continue to grow out samples of many of the seed lots, this helps us with descriptions, photographs and forms a large part of the germination testing that we do ourselves. |
| By supplying only open pollinated varieties people are empowered to save their own seed and use them next season. By actually doing the seed saving, people are learning how to manage seeds themselves. This has many benefits and we are seeing the opening of various amateur seed saving and seed swap events across the country. |
| In an ever increasingly uncertain future, seed knowledge is a vital part of sustainability on any island. |
| - We have continued to add to our range, with the help of volunteer Marian and her expertise, on Medicinal plants and design of the new THS Community Physic Garden. From here we intend to provide natural remedies and advice for the general public. |
| Purpose 2 (c): Design and application of seed conservation projects in the community. |
| - We continue to supply grasses for the restoration of the fore dunes at Tryella beach for 2025. By using seed from our raised beds at Kilclief we were able to accept a contract from Newry Mourne and Down Council's Darren Rice. Our raised beds were originally populated by previous collections made from the local area. On principle we believe that it is important to use local seed. To avoid inbreeding depression we made collections from several different locations over a 15 mile stretch of coast. |
| Species are: Ammophila arenaria, Leymus arenarius and Elytrigia juncea. Marram, Lyme and Sand couch resp.. |
| The contract covers the period 2024 and 2025, the plants being available for collection each spring. Debbie and team will be helping plant out the plugs and pots. |
| - We applied to LHLH for funding for the below projects:- |
| 1. Building the Physic Garden. |
| 2. Installation of a Pond for Biodiversity. |
| - The first of two planned Physic Gardens was built and planted, mainly by Marian. This is the Native Irish Bed. It is formal in design. |
| We were unsuccessful in securing funding for the Community Physic Garden, so we bought second hand materials from Kenny's reclamation yard and were gifted a wonderful centre piece by Volunteer Mike, ostensibly in return for wild flower plants. |
| - The pond and phase 2 of the Physic Garden, non-native medicinal plants, remain to be built, self funded in 2026. |
| Purpose 2 (e): Organic principles. |
| - We have maintained our organic status in cooperation with the Soil Association: |
| 1. Growing at Kilclief and |
| 2. For selling bought in organic seed, (which we were already certified for). |
| Debbie looks after inspections and certification. |
| - We have an onsite apiary run by Debbie in her spare time which did greatly assist in the pollination of the wild flowers throughout the year. |
| - Mark continues to help maintain the field's weeding by tractor. |
| - Debbie concentrates on site maintenance, using the tractor. |
| Philip helped with putting out the bins, general tidiness. Cleaning of all facilities and maintenance of cleaning rotas and has taken over the maintenance of the site around the buildings, mowing, cleaning, cutting back and general tidying which is much appreciated. |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
OBJECTIVES AND ACTIVITIES |
| Purpose 3: Provide and promote information and interpretive material about vegetable seeds. |
| - Maintenance and improvement of the website. The decision to continue, enhance, promote and increase stock on the online shop has increased sales, providing our customers with greater choice and information in particular the new product ranges in Medicinal seed, plant food and cleaning materials. The idea is that everything you buy from THS is guaranteed to meet with organic and our own high standard of environmental principles. |
| - This continues to provide unrestricted funds for the charity, which helps cover core costs. In this way the charity continues to function. |
| - With the shop expansion brough recognition that the old website was clunky and Emily took on the huge task of revamping the website. This in particular enables our website to function much more easily over mobile phones and tablets. It also ironed out problems with postage, the ongoing website costs and unclear donation/subscription/membership options. |
| - Membership is ongoing but we failed to publish a membership magazine in 2025. Due to a malfunction in our online software, we lost around half of our membership. Follow-up would have been desirable, but due to sickness and redundancy, we were not able to. |
| Purpose 4: Making our information and knowledge available to the public. |
| - The collections are a source of native Irish-origin plant material and most are available to the public upon request. This is excepting the endangered species which will require special permission to administer. |
| - Information about the collections is currently on the website. We published a list of collections from 2015 - 2018 on our website www.trueharvestseeds.org from data collected at the seed collections. The list is in need of updating to show new collections. |
| We are still holding open our project to put a dynamic database of the collections online. This is a matter for fundraising either from core funding or raised. A dynamic database would enable easier updating of the online record and provide paid staff hours. |
| - Through our work we have generally raised public awareness of the plight of our native plants by engaging with botanists, land owners and volunteers while delivering training courses and open days. |
| - THS had permission from DAERA for wildlife licences for endangered plants and permission from NIEA for working on Areas of Special Scientific Interest (ASSIs). |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
OBJECTIVES AND ACTIVITIES |
| Purposes and aims |
| Our charity's purposes as set out in the objects contained in the company's memorandum of association. |
| 1) (a) Promote for the benefit of the community and future generations the conservation, protection and |
| improvement of biodiversity through the provision of a botanical garden, a seed bank and repatriation of lost |
| plant species, to protect endangered species in accordance with the Convention on International Trade in |
| Endangered Species (CITES). |
| (b) Source viable Irish native and naturalised seed. |
| 2) Advance the education of the public so as to increase their knowledge, understanding, appreciation and |
| awareness of: |
| a) vegetable and other appropriate seeds, their value and the benefits arising from their conservation; |
| b) the principles and practice of maintaining seed biodiversity and sustainable development; |
| c) the design and application of seed conservation projects in the community; |
| d) educating trainers and teachers and developing training aids for schools to tie in with their curriculum; |
| e) the benefits arising from the maintenance of organic principles. |
| 3) Provide and promote information and interpretive material about vegetable seeds. |
| 4) Promote, foster and carry on study and research into the principles and practice of seed saving and to publish the useful results of such research. |
| We would like at this point to acknowledge and remember Gill Start who passed on 24th April 2024. Gill loved life and we |
| miss her contribution in work but most of all her unwavering positive attitude and absolute love of life. |
| Gill donated her funeral donation in lieu of flowers money to us. In her memory we bought a garden bench with a |
| commemorative plaque. |
| Our main activities undertaken to further all our aims |
| - Maintaining and further development of headquarters at Kilclief Seed Centre we have had many challenges in continuing our conservation of Ireland's native-origin flora. |
| The new year started as 2023 ended, with ongoing communications with the planning department regarding our planning application to build a purpose-built building to house works for True Harvest Seeds. The final substantiation document sent in July is in ANNEXE 1 of this document. It outlines the activities that could be held at THS going forward. |
| Administration of charitable duties was addressed with our accountant Jennifer of McGrady's. We were helped greatly with her suggestion to start and use an online version of Sage. Debbie had prior experience using Sage from 2008 and with Jennifer's help got the 2023 accounts and also the 2024 accounts up to date by end of July 2024. This will greatly reduce the yearly burden and also the accounts should be ready earlier in the year at a lesser cost. |
| Continuing funding from the CRESI, Covid Recovery Employment Skills Initative from the Department for Communities administered by Heritage Lottery Fund: |
| In March, after a prolonged illness, our Marketing Coordinator resigned effective 12th April 2024. THS obtained external HR advice and joined the Federation of Small Businesses to ensure fairness throughout. |
| We re-created the role under the title Marketing Officer and employed Emily Osborne starting 1st July. Emily had previous marketing experience and wished to expand her capabilities in a small organisation that would allow her to see and understand a greater overall picture of how marketing benefits - and in what places, in terms of an organisation as a whole. Emily's achievements have been and continue to be an enormous benefit to the charity. We signed a contract to take us to the end of the CRESI funding. |
| Emily stayed until 24th December 2024, her reason for leaving was needing more time to move house. We wish her every success in her new home and her career, and thank Emily for her hard work and lasting results for the charity. |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
OBJECTIVES AND ACTIVITIES |
| Unfortunately trustee Mike Thompson had to resign for personal business commitments. Giving us 3 months notice, to 30th June 2024, was highly beneficial and to take his place Joanne Murray came on board. Mike handed over his responsibilities over this period making the transition as smooth as it could be. Mike's appointment terminated on 8th July 2024. |
| We would take this opportunity to thank Mike for the fabulous achievements throughout his 4 year tenure and wish him every success in his business ventures. |
| Joanne joined THS officially on 4th April 2024. Joanne was instrumental in helping the charity advertise and recruit the new CRESI appointment. Joanne has extensive teaching, HR and recruitment experience and brings naturally an enormous amount of energy and enthusiasm. |
| Other employment: |
| Joanne was also instrumental in the recruitment of Sebastian as Nursery Assistant via the JobStart scheme. We were able to secure a 9 month placement for Sebastian starting 15th January 2024 and lasting until 23rd Sept, when he had secured a permanent job working on boats to service wind farms. We were very pleased as this was the point of the JobStart scheme. |
| - Debbie continued as CEO contributing vision throughout paid and voluntary hours much the same as previous years. |
| - Continuing laying the ground work for the imminent creation of a permanent purpose-built seed bank for our island's flora through: |
| - Ongoing training with Clare to look after customers both in person and via the online shop. |
| This includes product development and population of items through continuing website development. Content is carefully selected for the advancement of people, nature and sustainability, all proceeds go to keeping core costs met and new projects emerging. Seed packing of all seed. |
| - Completion of training with Sebastian for the Nursery Assistant role and also external training. The training started with a power boat course that was to enable an island Seed Collection Project across the islands of Strangford Lough. The Seed Collection Project had to remain on hold due to planning uncertainties, so Sebastian continued in the boat theme and received more training that would enable him to apply for jobs by the end of his time with THS. |
| - Ongoing training for Emily in the work of THS. Integration of Emily's ideas for example regular weekly staff meetings on Mondays. |
| - Overseeing and managing the HR for all staff. |
| - Writing quotes for various seed requests, outings and training. |
| - Overseeing the growing and harvesting, cleaning and storing of seed. |
| - Seed bank maintenance. |
| - Kilclief maintenance of machinery and equipment. |
| - Coordinating the work of our staff and volunteers, including training. |
| - Maintaining governance issues, accounts and payroll. Assisted by Becky Knight Treasurer and accountant Jennifer Murphy of McGradys Accountants. |
| - Developing and looking after conservation projects. |
| - Last, and in the case of 2024, making the seed collections, least. |
| - Debbie continues as a committee member of ENSPA and BNFC. |
| - |
| "Working as ceo of THS is certainly challenging and at times tiring, but a lot can be said for living a life with an altruistic purpose, which seems to lend its own kind of energy to the project and of course attracts help from all kinds of very kind and wonderful people, to whom I am entirely grateful. |
| The greatest lessons learnt by your CEO in 2024 is that of time management. It is relatively easy to take things on in the hope that they will lighten ones burden, only to discover they do the opposite. Through the fault of no particular person, I was required to engage in staff training x 3. 2 of those staff we knew were on temporary contracts, but needed time none the less. Recruiting temporary staff into such a small and specialised charity brought with it many unpaid training hours. We had successfully secured the funding to cover trainee staff wages, but had not secured funding to recover the full economic cost and therefore paid the price." Debbie |
| - Joanne now provides management structure for the CRESI Marketing Coordinator post and Debbie provides the working environment. Trustee Katie supports Joanne in this role as necessary. |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
OBJECTIVES AND ACTIVITIES |
| - The Live Here Love Here subsidy to schools and community groups for their wild flower seed purchases continues to be availed of. There are still funds available which are carried forward to use in 2025. |
| - The Google Not for Profits programme continues, previously looked after by Emily, it has been somewhat under utilised, but continues to provide $10,000p/month in free advertising and access to Google Workspace for document sharing and storage. |
| - Our team of volunteers comprises Mike, Sue, Fergus, Marian and Philip. Each regularly and reliably brought and shared different skills and talents. |
| Mike our longest standing volunteer has the greatest all round experience and handles seed collecting and cleaning with skill. |
| Sue is our best plants' woman particularly skilled in nursery plant production. |
| Fergus grows our vegetables, onions, shallots and garlic for direct sale as well as tending the results of germination tests. He also helps greatly with harvesting. |
| Marian is a professional herbalist and under her guidance we have begun to develop our Medicinal plants capabilities. In spring Marian wrote a book on herbal medicines for THS and on her instruction we started a medicinal section of the website. In the latter part of the year we applied for a grant to develop a community physic garden, designed by Marian and maintained by all. |
| Last but by no means least Philip continues to help us with site maintenance. Looking after the grass cutting, hedge maintenance for site lines, composting and general upkeep, Philip's contribution keeps us looking respectable. |
| We also welcome our SERC students volunteering, from their Duke of Edinburgh volunteering ranging from digging, to seed collecting to washing pots for recycling, our students bring with them youthful energy and fun. |
| We also welcome occasional volunteering activities from industry, In 2024 this came from CDE, a large engineering company https://www.cdegroup.com/. A group joined us in June and helped us plant out Marram, Lyme and Sand couch plants with the Strangford Lough and Lecale and Council partnership, to help alleviate coastal erosion at Tyrella beach. |
| Report on the fulfilment of charity's purposes: |
| Purpose 1a: Provision of a seed bank. |
| - The seed bank continues to be maintained by Debbie. Funded by voluntary hours and money generated by the online shop sales. |
| As of December 2024 the seed bank continues to maintain its collections. |
| Purpose 1a, 2 (a) (b): To protect endangered species. |
| - We worked with DAERA and Karl Hamilton to locate and collect further Schedule 8 plant populations which live at Binevenagh. We attempted, yet again, collection of Saxifraga oppositifolia. We were expediently given permission by DAERA, but to no avail, again, distance and availability of everyone to attend together was not successful. Despite this we will continue to try in 2025. |
| - The four Crambe maritima plants in the raised beds are now 3 in number. They did so badly none set flower so no seed could be collected. |
| Purpose 1b: Source viable Irish native seed. |
| - Contributions of Rhinanthus minor, yellow rattle were made to THS by Michael and Rachel of Ardtole and also Greer and Maureen of Slievemoyle. Both generously allowed Debbie and team to harvest yellow rattle free of charge and use it as a funding income for the charity. Both sites are naturally occurring populations. |
| - In August Debbie attended the LIFE of Machair project in Co Mayo, meeting with Caitriona and Mark who led a group to learn how to make seed collections of native Marram and how to plant them out. Debbie spent 2 days with the team in person and the team can follow up with questions they later may have. |
| Purpose 2: Advance the education of the public. |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
OBJECTIVES AND ACTIVITIES |
| - Debbie continues to give talks and now we request payment. |
| - The website for SOS8 is kept up but was not added to in 2024, despite the list for Schedule 8 plants increasing to include 121 species, up from 88 previously. Payment is still made for it to stay live using unreserved funds raised by the shop. |
| - Volunteers changed a fair bit in 2024. An observation that an increase in staff has led to a decrease in volunteers, due to the time it takes to train new people, only so many can be catered for at this point, This is mainly because the training has to be done by Debbie. |
| - Our SERC students, led by Joanne and Joe, came from SERC Downpatrick campus, we are delighted and honoured to continue to host the students. Their volunteering gives THS a much needed work boost every fortnight and gives the students practical experience which adds to the quality of their portfolios. The students have helped with sowing seeds, plant care and site maintenance. |
| The students can also now count volunteering hours to their Duke of Edinburgh portfolios. |
| Everyone at THS have really taken to all of the students, we have got to know them as individuals, they brighten up our week and we very much appreciate their regular and valuable contribution. |
| - In March, as a continuation of our work with local Dublin artist Rachel Doolin. Rachel came to visit THS. We discussed ideas for the project and fund raising options as partners with Rachel being the lead partner. |
| You can access a talk here: https://www.racheldoolin.com/debbie-gillies |
| - We held one training day on "Seed Conservation Techniques" in August, educating 7 participants. A great day was had by all. |
| - In late August training was delivered to 10 participants of the above mentioned LIFE on Machair project. |
| - In early September we were delighted to receive the group from the GAIA Seed Training course, to our Kilclief site. The aim of their visit was to demonstrate and inform participants how we do what we do in terms of seed handling. |
| - Late September saw Debbie travel to Glenveagh National Park in Donegal to deliver training to staff on making collections of woodland species on their site and investigate how to grow them on in their nursery. |
| Purpose 2 (a): Vegetable and other appropriate seeds, their value and the benefits arising from their conservation; and |
| (b) the principles and practice of maintaining seed biodiversity and sustainable development; |
| - We continue to source the best quality organic and often Demeter standard, open pollinated vegetable seed from reputable seed houses across Europe. For each variety we hold we give as much information as we can on the webpage for each. |
| We stock seed that does well in Ireland. With the invaluable help of volunteer Fergus, we continue to grow out samples of many of the seed lots, this helps us with descriptions, photographs and forms a large part of the germination testing that we do ourselves. |
| By supplying only open pollinated varieties people are empowered to save their own seed and use them next season. By actually doing the seed saving, people are learning how to manage seeds themselves. This has many benefits and we are seeing the opening of various amateur seed saving and seed swap events across the country. |
| In an ever increasingly uncertain future, seed knowledge is a vital part of sustainability on any island. |
| - We have added to our range with the help of volunteer Marian and her expertise on Medicinal plants and design of the new THS Community Physic Garden. From here we intend to provide natural remedies and advice for the general public. |
| Purpose 2 (c): Design and application of seed conservation projects in the community. |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
OBJECTIVES AND ACTIVITIES |
| - We continue to grow and supply grasses for the restoration of the fore dunes at Tryella beach for 2025. By using seed from our raised beds at Kilclief we continuing to furnish a contract from Newry Mourne and Down Council's Darren Rice. Our raised beds were originally populated by previous collections made from the local area. On principle we believe that it is important to use local seed. To avoid inbreeding depression we made collections from several different locations over a 15 mile stretch of coast. |
| Species are: Ammophila arenaria, Leymus arenarius and Elytrigia juncea. Marram, Lyme and Sand couch resp.. |
| The contract covers the period 2024 and 2025, the plants being available for collection each spring. Debbie and team will be helping plant out the plugs and pots. |
| Planting took place in June 2024. Monitoring has shown very positive results. We continue to grow the same amount of plants for planting out in the final planting of Phase 1, due in 2025. |
| - We applied to LHLH for funding for the below projects:- |
| 1. Building the Physic Garden. |
| 2. Installation of a Pond for Biodiversity. |
| Neither attempts to secure funding were successful. |
| Purpose 2 (e): Organic principles. |
| - We have maintained our organic status in cooperation with the Soil Association: |
| 1, Growing at Kilclief and |
| 2. For selling bought in organic seed, (which we were already certified for). |
| Debbie looks after inspections and certification. |
| - We have an onsite apiary run by Debbie in her spare time which did greatly assist in the pollination of the wild flowers throughout the year. |
| - Mark continues to help maintain the field's weeding by tractor. |
| - Debbie concentrates on site maintenance, using the tractor. |
| This year Sebastian helped greatly with the removal of Schedule 9 weeds. |
| Philip helped with putting out the bins, general tidiness. Cleaning of all facilities and maintenance of cleaning rotas and has taken over the maintenance of the site around the buildings, mowing, cleaning, cutting back and general tidying which is much appreciated. |
| Both Sebastian and Philip helped maintain site visibility along the road which was vastly improved in spring time with the help of David Thompson who very kindly brought his hedging experience, knowledge and chainsaw over 2 days voluntarily. |
| Purpose 3: Provide and promote information and interpretive material about vegetable seeds. |
| - Maintenance and improvement of the website. The decision to continue, enhance, promote and increase stock on the online shop has increased sales, providing our customers with greater choice and information in particular the new product ranges in Medicinal seed, plant food and cleaning materials. The idea is that everything you buy from THS is guaranteed to meet with organic and our own high standard of environmental principles. |
| - This continues to provide unrestricted funds for the charity, which helps cover core costs. In this way the charity continues to function. |
| - With the shop expansion brough recognition that the old website was clunky and Emily took on the huge task of revamping the website. This in particular enables our website to function much more easily over mobile phones and tablets. It also ironed out problems with postage, the ongoing website costs and unclear donation/subscription/membership options. |
| Purpose 4: Making our information and knowledge available to the public. |
| - The collections are a source of native Irish-origin plant material and most are available to the public upon request. This is excepting the endangered species which will require special permission to administer. |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
OBJECTIVES AND ACTIVITIES |
| - Information about the collections is currently on the website. We published a list of collections from 2015 - 2018 on our website www.trueharvestseeds.org from data collected at the seed collections. The list is in need of updating to show new collections. |
| We are still holding open our project to put a dynamic database of the collections online. This is a matter for fundraising either from core funding or raised. A dynamic database would enable easier updating of the online record and provide paid staff hours. |
| - Through our work we have generally raised public awareness of the plight of our native plants by engaging with botanists, land owners and volunteers while delivering training courses and open days. |
| The work Emily did on the shop we hoped to pay dividends. She put up many gift ideas, combinations of gift sets and many items from Debbie's Farm marketed professionally and the proceeds divided equally between Debbie and the charity. |
| Emily spent 3 weeks working from home on the website with a view to learning how it worked and how to improve its many foibles. She was unable to change the website as is. She worked mainly to port it to the Shopify hosting, but on further discussion with Debbie it was decided that Shopify didn't suit the needs of the charity. |
| The websites remain as shop.trueharvestseeds.org and the main conservation website trueharvestseeds.org. |
| - THS had permission from DAERA for wildlife licences for endangered plants and permission from NIEA for working on Areas of Special Scientific Interest (ASSIs). |
| - The monthly email newsletter also saw regeneration from July by Emily who was firmly in control of its delivery. |
FINANCIAL REVIEW |
Principal funding sources |
| Restricted funds |
| - Ongoing funding from Department for Communities CRESI funding administered by Heritage Lottery Fund for position of Marketing Coordinator changed to Marketing Officer in March 2025 with Julia Cross in post. |
| - Funding from Lecale Conservation to grow the shore grasses for Tyrella. |
| Unrestricted funds |
| - Sales of wild flower, vegetable, herb and garden flower seeds raised cash which was used to pay for ongoing overheads, and new stock. |
| - Donations. |
| - Memberships |
Reserves policy |
| - THS have secured property from which to operate and buildings to work from for the long term, with no ongoing costs other than conacre and utilities. |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
FINANCIAL REVIEW |
Going concern |
| - At the close of 2025 we are happy that the charity will continue to be a going concern. |
| - THS' shift from submitting funding applications to various bodies to reflect a more self sustaining attitude is ongoing. The natural capital of the seed bank has been given a value for insurance purposes. |
| - Our market research had shown a steady appetite for small seed packets of wild flowers in 2025. Probably because large seed companies have moved into marketing wild flower seed in island. |
| As far as we can tell, the companies are without exception importing species native to Ireland and marketing them cheaply and aggressively as "Native Irish Wildflowers". This has obvious consequences for the native populations. |
| We continue to provide a Native Origin" option, however our hand grown, picked and processed seed is more expensive and we cannot compete on price alone. |
| We saw a real uptick in sales of our Wild flower seed mixes. |
| - We continued to import vegetable, herb and non-native seeds - (other) into NI from the EU throughout 2025. |
| - We were delighted to start to work with private companies and provide large runs of bespoke seed packets for them. |
| We continue to: |
| - use our expertise to provide seeds to the small packet market in Ireland as a whole. This service was used by many customers throughout 2025. |
| - keep prices reasonable and offer postal service as an extra, rather than subsume the cost of postage into raised seed prices, this remains under review. |
| - provide "Open Pollinated" other seeds. The seeds we provided are either Organic or Demeter standard and are of a quality that can be used in seed breeding. This decision was taken with a view to potentially alleviating food shortages in the future, empowering people to save their own seeds, to swap viable seeds going forward. |
| Wild flower seed mixtures continue to prove to be more popular than individual seed packets. They are better value for money and marketing assessment has shown that it is our expertise in putting together the seed mix that has been of greatest value. |
FUTURE PLANS |
| - An application for a permanent and dedicated building was submitted to the planning department on 5th May 2023, acknowledged on 28th July, for a permanent building. |
| The drawings have been updated and resubmitted in September 2025. |
| In line with our organic and sustainable principles. It will blend into the environment, it will be passive, generate its own power, harvest grey and rain water and be purpose built for swifts, swallows, bats and insects. |
| The building will be agricultural in nature, with facilities for staff and volunteers to enable selling seed and other economic activity, all profits remain in the charity to further our aims. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
| The organisation is a charitable company limited by guarantee, incorporated on the 11 December 2013 and registered as a charity on 14th April 2014. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Recruitment and appointment of new trustees |
| The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles and shall manage the business of the Charity. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of one year after which they must be re-elected at the next Annual General Meeting. |
| - All member of the Management Committee give their time voluntarily and received no benefits from the charity. |
| Mr M Bryson, Miss R Knight and Ms Joanne Murray retire by rotation and, being eligible, offer themselves for re-election at the next annual general meeting. To be appointed as a charity trustee each trustee must be nominated and seconded by other charity trustee members. |
| Director's skills |
| - Mark Bryson has run the worker's co-op EcoSeeds since 1997, growing out native origin wild flower seeds. EcoSeeds assists in native wild flower restoration projects both as consultant and / or contractor. |
| - Rebecca Knight is a chartered accountant working in the area of taxation, she assists THS with governance and is the charity treasurer. |
| - Joanne Murray is a teacher with SERC, Downpatrick, she has taken up the role of Chair for the charity and we wish her every success in her new role and look forward to seeing what she wishes to bring to the board. |
Operational Structure |
| The chief executive officer is responsible for the day to day running of the charity. Four quarterly meetings are held with between CEO and directors. Issues are dealt with as they arise with the appropriate director. |
Related parties |
| - The charity had no new related party transactions during the year. |
| - Ms Debbie Gillies (CEO) is a related party of Miss Rebecca Knight's (Treasurer). However Miss Knight has not undertaken any financial transactions (or other transactions) with Ms Gillies while acting as an agent of the charity. Miss Knight was excluded from all employee on-boarding matters and has no oversight of Ms Murray's role of staff liaison officer. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
D Gillies CEO |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
REFERENCE AND ADMINISTRATIVE DETAILS |
Company Secretary |
Independent Examiner |
M.B.McGrady & Co |
Chartered Accountants |
Rathmore House |
52 St Patricks Avenue |
Downpatrick |
Co. Down |
BT30 6DS |
Approved by order of the board of trustees on |
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
TRUE HARVEST SEEDS |
I report on the accounts of the company for the year ended 31st December 2025, which are set out on pages sixteen to twenty seven. |
Respective responsibilities of charity trustees and examiner |
As the charity's trustees (and also the 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. |
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: |
- | examine the accounts under Section 65 of the Charities Act |
- | follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act |
- | state whether particular matters have come to my attention. |
Basis of the independent examiner's report |
I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. |
My role is to state whether any material matters have come to my attention giving me cause to believe: |
1. | That accounting records were not kept in accordance with Section 386 of the Companies Act 2006 |
2. | That the accounts do not accord with those accounting records |
3. | That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the 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 |
4. | That there is further information needed for a proper understanding of the accounts to be reached. |
Independent examiner's statement |
I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. |
Mr Conaill McGrady FCA |
M.B.McGrady & Co |
Chartered Accountants |
Rathmore House |
52 St Patricks Avenue |
Downpatrick |
Co. Down |
BT30 6DS |
27th October 2026 |
TRUE HARVEST SEEDS |
STATEMENT OF FINANCIAL ACTIVITIES |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
2025 | 2024 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Other trading activities | 2 |
Investment income | 3 |
Total |
EXPENDITURE ON |
Raising funds |
Charitable activities |
Total |
NET INCOME/(EXPENDITURE) | ( | ) | ( | ) | ( | ) | ( | ) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 143,956 | 157,098 |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
BALANCE SHEET |
31ST DECEMBER 2025 |
2025 | 2024 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 8 |
Heritage assets | 9 |
CURRENT ASSETS |
Debtors | 10 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 11 | ( | ) | ( | ) | ( | ) |
NET CURRENT ASSETS | ( | ) | ( | ) | ( | ) |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 12 |
Unrestricted funds | 148,748 |
Restricted funds | 7,657 | 8,350 |
TOTAL FUNDS | 157,098 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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. |
TRUE HARVEST SEEDS (REGISTERED NUMBER: NI621885) |
BALANCE SHEET - continued |
31ST DECEMBER 2025 |
These financial statements have been prepared in accordance with the provisions applicable to small charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
TRUE HARVEST SEEDS |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
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, as modified by the revaluation of certain assets. |
Critical accounting judgements and key sources of estimation uncertainty |
| Estimates and judgments made in the process of preparing the financial statements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Trustees do not consider that there are any critical judgments made in applying the Trust's accounting policies or that there are any critical accounting estimates or assumptions which may have a significant risk of causing a material adjustment to carrying amounts of assets and liabilities within the next financial year. |
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. |
Heritage assets - seed collections |
| Seed collections are collection of wild flowers from all over Ireland. The cost of the collections have not been capitalised up to 2020 as many of the collections has been donated to True Harvest Seeds. However the Board of Trustees have revalued the collections as at 31 December 2020. The basis of this revaluation is detailed in note 9. |
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. |
TRUE HARVEST SEEDS |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
1. | ACCOUNTING POLICIES - continued |
Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. |
2. | OTHER TRADING ACTIVITIES |
2025 | 2024 |
£ | £ |
Earned Income | 32,344 | 27,602 |
3. | INVESTMENT INCOME |
2025 | 2024 |
£ | £ |
Deposit account interest |
4. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
2025 | 2024 |
£ | £ |
Depreciation - owned assets |
Other operating leases | 250 | 250 |
Deficit on disposal of fixed assets |
5. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31st December 2025 nor for the year ended 31st December 2024. |
Trustees' expenses |
| There were no trustees' expenses paid for the year ended 31st December 2025 nor for the year ended 31st December 2024. |
TRUE HARVEST SEEDS |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
6. | STAFF COSTS |
The average monthly number of employees during the year was as follows: |
2025 | 2024 |
Management | 1 | 1 |
Other | 2 | 3 |
7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
fund | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Other trading activities |
Investment income |
Total |
EXPENDITURE ON |
Raising funds |
Charitable activities |
Total |
NET INCOME/(EXPENDITURE) | ( | ) | ( | ) | ( | ) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 158,278 | 9,247 |
TOTAL FUNDS CARRIED FORWARD | 148,748 | 8,350 | 157,098 |
TRUE HARVEST SEEDS |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
8. | TANGIBLE FIXED ASSETS |
Fixtures |
Freehold | Plant and | and |
property | machinery | fittings |
£ | £ | £ |
COST |
At 1st January 2025 |
Disposals |
At 31st December 2025 |
DEPRECIATION |
At 1st January 2025 |
Charge for year |
Eliminated on disposal |
At 31st December 2025 |
NET BOOK VALUE |
At 31st December 2025 |
At 31st December 2024 |
Motor | Computer |
vehicles | equipment | Totals |
£ | £ | £ |
COST |
At 1st January 2025 |
Disposals | ( | ) | ( | ) |
At 31st December 2025 |
DEPRECIATION |
At 1st January 2025 |
Charge for year |
Eliminated on disposal | ( | ) | ( | ) |
At 31st December 2025 |
NET BOOK VALUE |
At 31st December 2025 |
At 31st December 2024 |
TRUE HARVEST SEEDS |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
9. | HERITAGE ASSETS |
Total |
£ |
MARKET VALUE |
At 1st January 2025 and 31st December 2025 | 147,651 |
NET BOOK VALUE |
At 31st December 2025 |
At 31st December 2024 |
| True Harvest Seeds is conserving Ireland’s indigenous seed-bearing plants by securely storing their seeds. Through the generous donations of seeds from local public and private landowners we are populating a seed bank. The seeds and associated material are cared for at our Seed Centre, Kilclief, Co Down. |
| This work will ensure the security of our natural capital into the future. Seed and access to material and data may be requested by bona fide individuals and organisations. |
| True Harvest Seeds have approximatelyover 300 seed collections from various native species, some of which are Schedule 8 species meaning they are endangered and require a licence to collect and grow. |
| The majority of True Harvest Seeds collections are held indefinitely and cared for to maintain their quality and to make them available to the public. |
| The cost of the seed collections have not been capitalised before 2020. All collections are, by their nature, donations from land owners. Costs to collect were by True Harvest Seeds via various funding streams including voluntary work. Prompted via discussions with our insurance company, the Board of Trustees have taken the decision to revalue the assets and recognise them in the balance sheet as heritage assets (which are biological in nature) based on their fair value. To determine this value, for collections made in 2020 or earlier True Harvest Seeds have used the same calculation that is used by Kew's Millennium Seed Bank which is based on the cost to replace collections. For the additions since 2021, we have used the actual cost of the seed collections as the heritage asset value. |
| As a charity we do not charge for bona fide projects to withdraw seeds from the seed bank and therefore no cost to the users is associated. |
10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2025 | 2024 |
£ | £ |
Other debtors |
TRUE HARVEST SEEDS |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2025 | 2024 |
£ | £ |
Trade creditors |
Loan | 1,240 | - |
Accrued expenses |
Deferred government grants |
12. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1/1/25 | in funds | 31/12/25 |
£ | £ | £ |
Unrestricted funds |
General fund | 148,748 | (4,793 | ) | 143,955 |
Restricted funds |
Heritage Lottery Fund | 206 | (78 | ) | 128 |
DAERA/SLL | 317 | (79 | ) | 238 |
Co Down Rural Community | 113 | (24 | ) | 89 |
DAERA/SOS8 | 273 | (68 | ) | 205 |
Awards For All | 5,727 | (91 | ) | 5,636 |
Newry Mourne Down District Council | 668 | (167 | ) | 501 |
Covid Recovery Employment and Skills for Heritage Fund | 1,046 | (186 | ) | 860 |
(693 | ) | 7,657 |
TOTAL FUNDS | (5,486 | ) | 151,612 |
TRUE HARVEST SEEDS |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
12. | MOVEMENT IN FUNDS - continued |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 35,323 | (40,116 | ) | (4,793 | ) |
Restricted funds |
Heritage Lottery Fund | - | (78 | ) | (78 | ) |
DAERA/SLL | - | (79 | ) | (79 | ) |
Co Down Rural Community | - | (24 | ) | (24 | ) |
DAERA/SOS8 | - | (68 | ) | (68 | ) |
Awards For All | - | (91 | ) | (91 | ) |
Newry Mourne Down District Council | - | (167 | ) | (167 | ) |
Covid Recovery Employment and Skills for Heritage Fund | 33,209 | (33,395 | ) | (186 | ) |
( | ) | (693 | ) |
TOTAL FUNDS | ( | ) | (5,486 | ) |
Comparatives for movement in funds |
Net |
movement | At |
At 1/1/24 | in funds | 31/12/24 |
£ | £ | £ |
Unrestricted fund | 158,278 | (9,530 | ) | 148,748 |
Restricted funds |
Heritage Lottery Fund | 275 | (69 | ) | 206 |
DAERA/SLL | 423 | (106 | ) | 317 |
Co Down Rural Community | 151 | (38 | ) | 113 |
DAERA/SOS8 | 364 | (91 | ) | 273 |
Awards For All | 5,849 | (122 | ) | 5,727 |
Newry Mourne Down District Council | 890 | (222 | ) | 668 |
Covid Recovery Employment and Skills for Heritage Fund | 1,295 | (249 | ) | 1,046 |
9,247 | (897 | ) | 8,350 |
TOTAL FUNDS | 167,525 | (10,427 | ) | 157,098 |
TRUE HARVEST SEEDS |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
12. | MOVEMENT IN FUNDS - continued |
Comparative net movement in funds included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted fund | 28,514 | (38,044 | ) | (9,530 | ) |
Restricted funds |
Heritage Lottery Fund | - | (69 | ) | (69 | ) |
DAERA/SLL | - | (106 | ) | (106 | ) |
Co Down Rural Community | - | (38 | ) | (38 | ) |
DAERA/SOS8 | - | (91 | ) | (91 | ) |
Department for Communities | 12,960 | (12,960 | ) | - |
Awards For All | - | (122 | ) | (122 | ) |
Newry Mourne Down District Council | - | (222 | ) | (222 | ) |
Covid Recovery Employment and Skills for Heritage Fund | 26,409 | (26,658 | ) | (249 | ) |
39,369 | (40,266 | ) | (897 | ) |
TOTAL FUNDS | 67,883 | (78,310 | ) | (10,427 | ) |
A current year 12 months and prior year 12 months combined position is as follows: |
Net |
movement | At |
At 1/1/24 | in funds | 31/12/25 |
£ | £ | £ |
Unrestricted fund | 158,278 | (14,323 | ) | 143,955 |
Restricted funds |
Heritage Lottery Fund | 275 | (147 | ) | 128 |
DAERA/SLL | 423 | (185 | ) | 238 |
Co Down Rural Community | 151 | (62 | ) | 89 |
DAERA/SOS8 | 364 | (159 | ) | 205 |
Awards For All | 5,849 | (213 | ) | 5,636 |
Newry Mourne Down District Council | 890 | (389 | ) | 501 |
Covid Recovery Employment and Skills for Heritage Fund | 1,295 | (435 | ) | 860 |
9,247 | (1,590 | ) | 7,657 |
TOTAL FUNDS | 167,525 | (15,913 | ) | 151,612 |
TRUE HARVEST SEEDS |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31ST DECEMBER 2025 |
12. | MOVEMENT IN FUNDS - continued |
Net movement in funds included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted fund | 63,837 | (78,160 | ) | (14,323 | ) |
Restricted funds |
Heritage Lottery Fund | - | (147 | ) | (147 | ) |
DAERA/SLL | - | (185 | ) | (185 | ) |
Co Down Rural Community | - | (62 | ) | (62 | ) |
DAERA/SOS8 | - | (159 | ) | (159 | ) |
Department for Communities | 12,960 | (12,960 | ) | - |
Awards For All | - | (213 | ) | (213 | ) |
Newry Mourne Down District Council | - | (389 | ) | (389 | ) |
Covid Recovery Employment and Skills for Heritage Fund | 59,618 | (60,053 | ) | (435 | ) |
72,578 | (74,168 | ) | (1,590 | ) |
TOTAL FUNDS | 136,415 | (152,328 | ) | (15,913 | ) |
13. | RELATED PARTY DISCLOSURES |