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REGISTERED COMPANY NUMBER: 08399833 (England and Wales)
REGISTERED CHARITY NUMBER: 1153460














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31st March 2023

for

Scrubditch Care Farm

Scrubditch Care Farm






Contents of the Financial Statements
for the Year Ended 31st March 2023




Page

Report of the Trustees 1 to 8

Independent Examiner's Report 9

Statement of Financial Activities 10

Balance Sheet 11 to 12

Notes to the Financial Statements 13 to 19

Scrubditch Care Farm (Registered number: 08399833)

Report of the Trustees
for the Year Ended 31st March 2023


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 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
Introduction
The Board of Trustees are satisfied with the performance of the charity during the period and the financial position as at 31 March 2023. They consider that the charity is in a strong position to continue its activities during the coming year and that the charity's assets are adequate to fulfil its obligations.

Principal Objectives and Aims
Our charity's aims include, but are not limited to:

- Advance the education of adults and young people with learning difficulties, challenging behaviours or mental health problems, including dementia; through the provision of training and experience in agriculture, horticulture and other related skills
- Develop the capacity and skills of the beneficiaries in such a way that they are better able to identify and help meet their needs and to participate more fully in society
- Boost mental, physical emotional, and social well-being
- Inspire environmental awareness and activity
- Educate people on farming and where their food comes from.

Public benefit
The aims of the charity are to provide therapeutic farm-based activities for adults and young people with learning disabilities, challenging behaviour, mental health problems and those living with dementia.

Main activities to further Scrubditch Care Farm's purpose for public benefit
On four days of the week (39 weeks during the year) we run farm-based activities for learning disabled adults and young people.

On Tuesdays, we continue to run regular weekly sessions for those living with dementia and their families, with people attending from local towns and villages in the Cotswold District.

We also run regular school holiday sessions for all school aged children where participants can partake in a variety of activities including working with animals, growing vegetables, fruit and flowers, cooking and learning basic rural skills.

Ensuring our work delivers our aims.
We review our aims, objectives and activities regularly. The review looks at the achievements and outcomes of our work in the previous twelve months. The management and staff look at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. This information is fed back to trustees annually. This also helps us ensure our aims, objectives and activities remain focused on our stated purposes.

We have referred to the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.


Scrubditch Care Farm (Registered number: 08399833)

Report of the Trustees
for the Year Ended 31st March 2023


OBJECTIVES AND ACTIVITIES
Why Scrubditch Care Farm is needed
Currently records showed there are more than 3200 adults with learning disabilities in Gloucestershire, and there are no other providers of our type of service locally that offer the opportunity to work outside with animals and plants in a safe and supported environment.

Young adults with learning disabilities face more challenges and are often excluded from opportunities available to others, including education and employment. They can face discrimination from organisations that do not provide for their needs or impairments. There are extremely limited training and work opportunities available in our area for individuals with learning disabilities. Spending time at Scrubditch Care Farm provides students with skills and knowledge that can enhance and enrich their everyday life and future working or volunteering opportunities.

Our students can have high incidences of physical and mental health issues that can be improved by a regular work routine, like the one we offer.

The focus of our work
We provide a safe environment for vulnerable people to increase their confidence, physical and mental wellbeing and make new friends.

Our main objectives for the year continued to be the development and enhancement of our beneficiaries.

We help vulnerable people to develop new skills; which in turn promotes self-confidence and greater independence. We provide meaningful tasks for individuals with learning disabilities, leading to improved physical and mental health, increased self-esteem, reduced dependence on social care and further integration into the local community.

Our students have a wide range of disabilities including Autism and Asperger's and often a high level of need. Their difficulties include memory loss, selective mutism and a high incidence of mental health issues which often result in a lack of confidence and low self-esteem. When they first arrive at the Care Farm, many of our students find even basic communication and eye contact very challenging. It is therefore essential that we offer a safe and unthreatening environment in which very vulnerable individuals can form friendships, sometimes for the first time. The physical outdoor work leads to improved physical and mental health and our students have reported improved fitness, appetite and sleep.


Scrubditch Care Farm (Registered number: 08399833)

Report of the Trustees
for the Year Ended 31st March 2023

ACHIEVEMENT AND PERFORMANCE
Charitable activities
Student sessions
We had twenty-five students enrolled in May 2022, which increased to thirty-six attending Scrubditch Care Farm in March 2023. We facilitated 520 half day sessions and 592 full day sessions during the year 22/23. We are still receiving regular enquiries and are extremely pleased with the response after initial visits. During the year, we had a 42% uptake of students from speculative enquiries.

School visits
We ran a special (term time) weekly session for three high-need children from local mainstream primary schools every Tuesday afternoon as part of their curriculum.

Dementia / Alzheimer's sessions
We have a regular group of between twelve to sixteen people living with dementia, including their carers; plus visitors (family members). The Tuesday group, which has been running since May 2018, runs every week and we continue to get new people signposted to us on a regular basis,

The original three-year project that SCF was selected to be a part of, with Dementia Adventure, has now ended, however as our sessions are so popular, they are clearly something we will continue. Dementia Adventure have said they are happy to be linked to our sessions on our flyers and other advertising as they consider our service to be incredibly positive.

Funding was approved for the 'Dementia Research Programme - Improving the lives of people living with dementia and carers' being carried out by the University of Southampton which SCF is involved with and is ongoing - the researcher hopes to carry out interviews with our group participants in October 2023.

Other Beneficiaries
During the holidays last year, we hosted two visits by groups of refugees living in hotels in Gloucester. This was organised in conjunction with Gloucester City Farm (who organised the transport). We had over fifty asylum seeking refugees and their families and they enjoyed being out in the countryside and helping with the animals. We also hosted a refugee group from the Harbour Project in Swindon in September 2022.

Renting out the facilities
We rented out the Ark and barn for a harvest supper in the autumn. In March 2023, we rented the cookery studio to a local charity, Wiggly Worm, for four sessions. They used it to teach basic cookery skills to partners of those living with dementia.

Training
The farm manager ran volunteer and staff training sessions in August 2022 and February 2023. These focus on safeguarding and new uptakes for Autumn and Spring terms. Staff and volunteers share thoughts and review safeguarding issues on how to best support students successfully.

Student records / achievements
The aims and objectives are discussed at the preliminary meeting with students and their carers when they apply to attend the Care Farm. They / their carers, fill out a 'personal details form' and sign a contract and photo/media consent form.

Students receive written and photographic records of their work in their own personal folder at the end of each term. In addition, modules of work are organised to suit the capabilities of each student. Certificates are given at the end of the summer term to celebrate these achievements.

Monitoring and evaluating of students is done termly and, in addition, feedback forms are sent out regularly.

Feedback from attendees in 2022/23
From a student attending a session per week from National Star College:

"From her support staff - Scrubditch is H's happy place.
She loves sitting in the chicken shed feeding and watching the chickens. She loves watching all the animals and enjoys talking to them.

Scrubditch Care Farm (Registered number: 08399833)

Report of the Trustees
for the Year Ended 31st March 2023

She enjoys socialising with her peers in the session and at break time and lunch.
H has become much calmer and is listening to instructions better and working really hard.
When asked what is her favourite thing at Scrubditch, H said Bazil (the horse) and farm day.

From her mother - H absolutely adores Scrubditch and greatly missed her friendship group while she was convalescing from her accident.

Throughout H's life, she is the one requiring care and assistance. Unfortunately, this often means that she has little control of her life and her choices. I believe that this is one reason she loves being around domesticated animals so much as they generally do what you request of them.

H's time at Scrubditch allows her the opportunity for role reversal by caring for the animals, with the support of the staff who are always brilliantly calm and focussed with H. I believe that this has helped H become more confident and independent.

H has always loved being outdoors and particularly around farm animals. When we look at pictures or talk about Scrubditch, H always shares an amazing huge grin and tells me about the pigs and chickens!"

From a parent of a child that attends two sessions per week:

"H has a multiple diagnoses of Autism, Profound Learning Disabilities, Selective Mutism and is characterised as non-verbal although he has some verbal communication via idiosyncratic phrases learnt and copied from films and tv. This is very specific to him and often needs to be interpreted until others are used to what his phrases mean.

H can come across as extremely passive and unengaged, but this is actually the result of layer upon layer of anxiety, where he masks his feelings. When uncomfortable, which unfortunately outside of the home is his standard emotional state, he cannot make eye contact or use any of his limited vocabulary. He cannot even use the toilet, his anxiety is so extreme outside of the home. During the Pandemic we were able to see a huge development in him during homeschooling and he opted to continue with this once the Pandemic had passed. We shielded almost continuously for two years and when we were doing our allowed walks we saw the impact of nature on H's mental state. I had heard of Scrubditch Care Farm and thought it might be just what he needed as part of his homeschooling.

Attending the Care Farm has been an extreme hit with H. Whilst he can seem passive, he is actually capable of high levels of engagement at home, where he's fully relaxed. At Scrubditch they have been able to achieve the seemingly unattainable by allowing him to be completely at ease, and he has blossomed. The boy who is utterly frightened of all dogs and cats (calling them "wild animals") has gradually engaged with all the farm animals until now, as I understand it, he leads two tricky goats around the place with only a bit of prompting from the ladies in charge. This has had a distinct effect on his confidence and road safety. Whereas before the Care Farm, he would scream, leap out the way in uncontrolled/unsafe ways, generally panic and be extremely anxious around a dog, even just seeing one in the general area. Now he can be calm and just stroll by if they are behaving well. Even if they're running or barking he is much calmer in their presence.

Since attending the Care Farm H is much more relaxed in himself when out and about and I have more confidence in him maintaining road safety etc because he is far less easily spooked. He has transitioned to an adult scooter at home, and flies about the place with growing confidence and even a degree of road sense. He's just far more able to tackle meeting people, negotiating other road/pavement users, dogs etc since attending the farm.

His outdoor play is far less passive now and he is able to enjoy exploring our local parks and woods whereas before he didn't show interest in outdoor play which is common of Autistics. He literally now picks up every stick and stone we pass!

I think the thing that has had most meaningful impact for H is the sense of purpose derived from coming to Scrubditch Care Farm. Every session he is not just required but NEEDED to pitch in. Today alone he has rescued a baby lamb, helped remove a trapped crow from the Hens House, bottle fed baby animals and herded escapee ducks! As he grows taller than many of the adults here, he carries things, moves things, opens gates, shuts doors, the sense of purpose and belonging he derives from the Care Farm is obvious and felt in all areas of life. Thank you SCF."




Scrubditch Care Farm (Registered number: 08399833)

Report of the Trustees
for the Year Ended 31st March 2023

Dementia feedback:

"Please pass on our grateful thanks and appreciation to all those involved in making Scrubditch an essential part of our weekly routine, the staff, volunteers, trustees and sponsors. We have been regular visitors since October 2022 and look forward to our Tuesday mornings - no matter what the weather! Only the deep snow has so far prevented our attendance! Our weekly visit has become an essential 'reset' for both my husband and me.

My husband, D, was diagnosed with the rare brain condition Behaviour Variant Frontal Temporal Dementia (bv/FTD) at the age of 56 in June 2021, as still physically active man it's been a struggled to find suitable activities that can engage & benefit us both and isn't costly. The hard work, compassion, enthusiasm and knowledge of everyone involved shown towards both the farm and all the users of this service is much appreciated.

D really enjoys being involved with the animals and the farm tasks, which I believe really contributes to his sense of worth. Although I am slightly more cautious around the animals, I really value the experience of a shared activity in such stunning countryside. Equally beneficial is the opportunity the farm offers to meet others living with similar challenges to share support, frustrations and exchange information.

The environment is so welcoming, there is no judgement, only tea/coffee, lovely cakes and a moment to breathe & appreciate how lucky we are to be able to share such beautiful surroundings.

Thank you all so much, it's much appreciated - don't worry we're not leaving just wanted to say thank you.

Keep up the excellent work."

Fundraising activities
We were lucky to be chosen as a joint charity for the Everyman Theatre's Pantomime fundraiser in Christmas 2022. They raised over £20,000 during the panto season, which was split between both of us and Gloucester City Farm.

We held another Christmas Fair in December 2022, which was very well attended and raised £1772. We also ran a Christmas Wreath Making evening which raised £496. The plant sale was very successful in May 2022 raising over £700.

In March 2022 we had our first Open Farm morning which was attended by more than 100 families and our second Open Farm morning in August 2022, which combined raised over £650. We also open the farm on the first Sunday in June each year as part of a national initiative to encourage families to raise awareness and learn more about agriculture.

We have continued with our regular monthly community coffee mornings. This is a chance for local people to enjoy the surroundings and see what we do and spread the word.

During the year 22/23, we raised over £8878 from sales of produce - veg, sausages, honey, relishes - and from the sale of livestock.


Scrubditch Care Farm (Registered number: 08399833)

Report of the Trustees
for the Year Ended 31st March 2023

FINANCIAL REVIEW
Financial position
Transactions and Financial position
The charity continues to grow its financial independence and is almost at the stage of being able to fund its core costs from self-generated revenue. However, it still does rely on charitable donations to provide security and to fund its plans for growth.

During the year the charity received a total of £229,756 in income. This is made up of £93,663 in restricted grant funding for the first phase of the landscaping, plus a further £5096 for specific activities, with a balance as at 31 March 2023 of £13,497.

We received an unrestricted income of £130,997 which included a donation of £50,000 towards our core costs, and generous donations from local supporters for general unrestricted costs totally £10275. This resulted in a net increase in our funds of £99,038 for the year.

We have continued to develop our facilities over the last year. The buildings and new landscaped areas has enabled us to expand our capacity for students. Total funds have increased by £112,535, which includes an increase in fixed assets of £55,331.The increase in funds is prudent taking into account the additional risks as we grow our teams and student base, and facilities. We have also highlighted that much unpaid work is undertaken by senior management, and there is a potential, additional risk and cost if management is incapacitated.

We would especially like to thank all the Trusts for their generous support.

Principal funding sources
The principal funding sources for the charity this year were from grants, fees from students, donations and fundraising.

Reserves policy
The Management Committee has examined the charity's requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be in the region of £108,000 for 9 months. This is based on a budgeted expenditure for 2023/24 of £144,000. The reserves are needed to meet the working capital requirements of the charity and the Management Committee are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding.

Specific changes in Fixed Assets
Having received £93,663 in grants for the landscaping, we have used £81,157 of this funding in this period. The balance will be used in the next financial year.

Share Capital
The company is limited by guarantee and therefore has no share capital.

FUTURE PLANS
We are continuing to build up beneficiaries and from September 2023 we have forty-one students.

Projects - Landscaping
Having secured funding throughout 2022, Phase 1 of the landscaping project was finished in May 2023. We now have a beautiful wildlife pond, and an orchard with twenty-five assorted fruit trees; where the poultry are housed.

We have an access track surrounding the site, which has proved extremely useful for wheelchair users and those with less mobility.

We are now looking at plans for phase 2 of the landscaping design. This will include decking around to the side of the building, leading down to a sensory garden with seating, and several raised beds (two of which will be designed to allow wheel chair users to access the vegetable beds) An avenue of nut trees will provide a wonderful winter woodland area, together with providing rural skills for students; coppicing the trees, and harvesting the nuts.


Scrubditch Care Farm (Registered number: 08399833)

Report of the Trustees
for the Year Ended 31st March 2023

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

Charity constitution
The organisation is a charitable company limited by guarantee, incorporated on 12 February 2013 and registered as a charity on 19 August 2013. 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 £10.

The directors of the company are the trustees and the members of the charity. The number of trustees shall not be less than three. There is no maximum number. The charity is under the overall control of the trustees, who conduct the affairs of the charity. The trustees meet regularly to set the policy and overall direction of the charity, to review its plans, risk management and safeguarding and to discuss the management of the charity's affairs.

Scrubditch Care Farm has a trustee board of five members who come from a variety of professional backgrounds relevant to the work of the charity. The day-to-day responsibility for the provision of the services rests with the CEO and Care Farm Manager.

The Board of Trustees agree an annual budget with the CEO and Farm Manager to make spending and employment commitments that are provided for within the budget. Each month the actual cashflow is compared to the budget and an update is then given to the Trustees at their quarterly meetings.

Recruitment and appointment of new trustees
The charity has an open recruitment procedure for new trustees who have the appropriate skills and experience to meet the needs of the organisation. The charity implements policies and procedures for the induction and training of both new and existing board members.

Under the requirements of the Memorandum and Articles of Association the members of the trustee board are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting. All members give their time voluntarily and receive no benefits from the charity.

Organisational structure
The Trustees are responsible for overall governance for the organisation in how the charity grows to keep delivering its mission whilst managing risk.

All trustees gave their time freely and no trustee received remuneration in the year 2022-2023.

The charity employs seven part-time staff. The Chief Executive Officer has overall responsibility for developing the organisation's strategic plan, in conjunction with staff and the trustee board. The Care Farm manager oversees the day-to-day student activities.

The staff team was assisted by a total of fifteen volunteers. The charity ran two in-house safeguarding and student update courses during the year. The manager attended an NCVO training course on Outcomes and Impact Measurement in July 2022.

With their Corporate Social Responsibilities in mind, we had several group visits during the year from St James's Place Wealth Management and Ecclesiastical Insurance. They are a great support as they manage a lot of the heavier, more difficult jobs on the farm that we would struggle to do with students. The feedback from them is always positive, and we have more booked in for 2023. During December 2022, the Men's Shed (part of the Churn Project), cleared areas of the woodland with a rural skills tutor.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error.


Scrubditch Care Farm (Registered number: 08399833)

Report of the Trustees
for the Year Ended 31st March 2023

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
08399833 (England and Wales)

Registered Charity number
1153460

Registered office
The Ark
North Scrubditch
North Cerney
Cirencester
Gloucestershire
GL7 7FE

Trustees
Mrs E F Costley-White
Mrs S D Gilling
Mr T Charnley
Mr N Angus
Mrs K Taylor (appointed 30/1/2023)

Company Secretary
Mrs E F Costley-White

Independent Examiner
JD Frost Accountants
Chartered Accountants
7 Links View
Cirencester
Gloucestershire
GL7 2NF

Approved by order of the board of trustees on 30th October 2023 and signed on its behalf by:





Mrs E F Costley-White - Trustee

Independent Examiner's Report to the Trustees of
Scrubditch Care Farm

Independent examiner's report to the trustees of Scrubditch Care Farm ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Mrs J D Frost

JD Frost Accountants
Chartered Accountants
7 Links View
Cirencester
Gloucestershire
GL7 2NF

2nd November 2023

Scrubditch Care Farm

Statement of Financial Activities
for the Year Ended 31st March 2023

2023 2022
Unrestricted Restricted Total Total
funds fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 62,092 93,663 155,755 42,339

Charitable activities
Charitable activities 63,305 5,096 68,401 44,343

Other trading activities 2 4,900 - 4,900 3,781
Investment income 3 505 - 505 131
Other income 195 - 195 8,372
Total 130,997 98,759 229,756 98,966

EXPENDITURE ON
Charitable activities
Charitable activities 79,296 6,024 85,320 67,864

Other 31,901 - 31,901 28,948
Total 111,197 6,024 117,221 96,812

NET INCOME 19,800 92,735 112,535 2,154
Transfers between funds 13 79,238 (79,238 ) - -
Net movement in funds 99,038 13,497 112,535 2,154

RECONCILIATION OF FUNDS
Total funds brought forward 298,121 - 298,121 295,967

TOTAL FUNDS CARRIED FORWARD 397,159 13,497 410,656 298,121

Scrubditch Care Farm (Registered number: 08399833)

Balance Sheet
31st March 2023

2023 2022
Unrestricted Restricted Total Total
funds fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 8 283,454 - 283,454 227,123

CURRENT ASSETS
Stocks 9 5,821 - 5,821 5,785
Debtors 10 1,686 - 1,686 1,390
Cash at bank and in hand 119,276 13,497 132,773 74,797
126,783 13,497 140,280 81,972

CREDITORS
Amounts falling due within one year 11 (3,759 ) - (3,759 ) (455 )

NET CURRENT ASSETS 123,024 13,497 136,521 81,517

TOTAL ASSETS LESS CURRENT
LIABILITIES

406,478

13,497

419,975

308,640

CREDITORS
Amounts falling due after more than one year 12 (9,319 ) - (9,319 ) (10,519 )

NET ASSETS 397,159 13,497 410,656 298,121
FUNDS 13
Unrestricted funds 397,159 298,121
Restricted funds 13,497 -
TOTAL FUNDS 410,656 298,121

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 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.


Scrubditch Care Farm (Registered number: 08399833)

Balance Sheet - continued
31st March 2023

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


The financial statements were approved by the Board of Trustees and authorised for issue on 30th October 2023 and were signed on its behalf by:





Mrs S D Gilling - Trustee

Scrubditch Care Farm

Notes to the Financial Statements
for the Year Ended 31st March 2023

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.

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.


Short leasehold - 4% on cost
Plant and machinery - 15% on cost
Fixtures and fittings - 15% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


Scrubditch Care Farm

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023

2. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Fundraising events 3,760 3,386
Shop income 1,140 395
4,900 3,781

3. INVESTMENT INCOME
2023 2022
£    £   
Deposit account interest 505 131

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Depreciation - owned assets 15,536 12,958
Other operating leases 1,308 1,307

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2023 nor for the year ended 31st March 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2023 nor for the year ended 31st March 2022.


6. STAFF COSTS

The average monthly number of employees during the year was as follows:

2023 2022
Charitable activities 6 5

No employees received emoluments in excess of £60,000.


Scrubditch Care Farm

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 41,339 1,000 42,339

Charitable activities
Charitable activities 40,455 3,888 44,343

Other trading activities 3,781 - 3,781
Investment income 131 - 131
Other income 8,372 - 8,372
Total 94,078 4,888 98,966

EXPENDITURE ON
Charitable activities
Charitable activities 57,676 10,188 67,864

Other 28,948 - 28,948
Total 86,624 10,188 96,812

NET INCOME/(EXPENDITURE) 7,454 (5,300 ) 2,154
Transfers between funds (5,300 ) 5,300 -
Net movement in funds 2,154 - 2,154

RECONCILIATION OF FUNDS
Total funds brought forward 295,967 - 295,967

TOTAL FUNDS CARRIED FORWARD 298,121 - 298,121


Scrubditch Care Farm

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023

8. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1st April 2022 247,215 10,081 3,009
Additions 73,045 - -
At 31st March 2023 320,260 10,081 3,009
DEPRECIATION
At 1st April 2022 27,377 10,081 1,354
Charge for year 12,809 - 452
Reclassification/transfer 1,178 - -
At 31st March 2023 41,364 10,081 1,806
NET BOOK VALUE
At 31st March 2023 278,896 - 1,203
At 31st March 2022 219,838 - 1,655

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st April 2022 8,860 599 269,764
Additions - - 73,045
At 31st March 2023 8,860 599 342,809
DEPRECIATION
At 1st April 2022 3,290 539 42,641
Charge for year 2,215 60 15,536
Reclassification/transfer - - 1,178
At 31st March 2023 5,505 599 59,355
NET BOOK VALUE
At 31st March 2023 3,355 - 283,454
At 31st March 2022 5,570 60 227,123


Scrubditch Care Farm

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023

9. STOCKS
2023 2022
£    £   
Stocks 5,821 5,785

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 1,686 1,190
Accrued income - 200
1,686 1,390

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,080 188
Social security and other taxes 469 (533 )
Accruals and deferred income 1,410 -
Accrued expenses 800 800
3,759 455

12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 9,319 10,519

13. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1/4/22 in funds funds 31/3/23
£    £    £    £   
Unrestricted funds
General fund 298,121 19,800 79,238 397,159

Restricted funds
Restricted - 92,735 (79,238 ) 13,497

TOTAL FUNDS 298,121 112,535 - 410,656

Scrubditch Care Farm

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023

13. 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 130,997 (111,197 ) 19,800

Restricted funds
Restricted 98,759 (6,024 ) 92,735

TOTAL FUNDS 229,756 (117,221 ) 112,535


Comparatives for movement in funds

Net Transfers
movement between At
At 1/4/21 in funds funds 31/3/22
£    £    £    £   
Unrestricted funds
General fund 295,967 7,454 (5,300 ) 298,121

Restricted funds
Restricted - (5,300 ) 5,300 -

TOTAL FUNDS 295,967 2,154 - 298,121

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 94,078 (86,624 ) 7,454

Restricted funds
Restricted 4,888 (10,188 ) (5,300 )

TOTAL FUNDS 98,966 (96,812 ) 2,154

Scrubditch Care Farm

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1/4/21 in funds funds 31/3/23
£    £    £    £   
Unrestricted funds
General fund 295,967 27,254 73,938 397,159

Restricted funds
Restricted - 87,435 (73,938 ) 13,497

TOTAL FUNDS 295,967 114,689 - 410,656

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 225,075 (197,821 ) 27,254

Restricted funds
Restricted 103,647 (16,212 ) 87,435

TOTAL FUNDS 328,722 (214,033 ) 114,689

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2023.