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35,847 claims
The charity's general funds increased from £331,404 to £360,094 over the year.
<table><tr><td rowspan="2">At 1 February 2025 £</td><td rowspan="2">Incoming resources £</td><td rowspan="2">Resources expended £</td><td colspan="2">Transfers At 31 January 2026</td></tr><tr><td>£</td><td>2026 £</td></tr><tr><td>General funds</td><td>331,404</td><td>1,153,186</td><td>(1,108,277)</td><td>(16,219)</td><td>360,094</td></tr>
Financial · Observational claim · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 27
The unrestricted funds include designated funds set aside by trustees for specific purposes.
These are unrestricted funds which are material to the charitable company's activities. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
Financial · Policy statement · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 26
The charity operates a defined contribution pension scheme for all qualifying employees.
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.
Policy · Policy statement · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 26
The total tangible fixed assets increased from £1,787,246 to £1,804,191 over the year.
<table><tr><td>Tangible fixed assets</td><td colspan="2">Land and Office buildingsequipment and furniture</td><td>Motor vehicles</td><td>Total</td></tr><tr><td>Cost At 1 February 2025</td><td>1,642,723</td><td>122,848</td><td>21,675</td><td>1,787,246</td></tr><tr><td>At 31 January 2026</td><td>1,642,723</td><td>139,793</td><td>21,675</td><td>1,804,191</td></tr>
Financial · Observational claim · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 25
The charity is exempt from taxation due to all income being applied for charitable purposes.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Financial · Policy statement · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 25
No employees had an annual remuneration exceeding £60,000.
There were no employees whose annual remuneration was more than £60,000.
Financial · Observational claim · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 24
The remuneration of key management personnel was £85,694 for the year ending January 31, 2026.
Remuneration of Key Management Personnel, including employer's National Insurance and employer's pension contributions, totalled £85,694 (2025: £79,813).
Financial · Observational claim · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 24
The charity made redundancy payments totaling £3,089 during the reporting period.
Redundancy and termination payments totalling £3,089 were made in the reporting period.
Financial · Observational claim · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 24
The average monthly number of employees during the year was reported.
The average monthly number of employees during the year was:
Operational · Metric statement · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 24
The charitable company's financial instruments are recognised when it becomes party to the contractual provisions of the instrument.
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 · Procedural statement · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 19
Stocks are valued at the lower of cost and net realisable value.
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
Financial · Procedural statement · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 18
Tangible fixed assets are initially measured at cost and subsequently depreciated over their useful lives.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Financial · Procedural statement · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 18
Expenditure is recognised when there is a legal or constructive obligation to make payment.
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probably that settlement will be required and the amount of the obligation can be measured reliably.
Financial · Procedural statement · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 18
Income is recognised when legally entitled to it and probable that income will be received.
Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Financial · Procedural statement · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 17
Unrestricted funds are available at the discretion of trustees for charitable objectives.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Financial · Policy statement · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 17
Trustees expect that Plants and Minds has adequate resources to continue in operational existence for the foreseeable future.
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.
Governance · Commitment statement · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 17
The financial statements are prepared under the historical cost convention.
The financial statements have been prepared under the historical cost convention.
Financial · Procedural statement · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 17
Plants and Minds is a private company limited by guarantee incorporated in England and Wales.
Plants and Minds is a private company limited by guarantee incorporated in England and Wales.
Governance · Policy statement · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 17
The Board of Trustees meets quarterly to review management accounts and reports from nursery managers.
The Board of Trustees normally meet guarterly with a pre-planned agenda and receives management accounts, a written and verbal report from both nursery managers and a financial risk and funding overview, to enable it to make decisions.
Governance · Procedural statement · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 7
The charity has a Risk Register that is updated annually to mitigate risks faced by the organisation.
A Risk Register has been established and is updated at least annually. Where appropriate, systems, policies and procedures have been established and are updated at least annually to mitigate the risks the charity faces.
Governance · Procedural statement · From Plants and Minds — annual report and accounts, year ending 31 January 2026, page 6