REGisfERED COMPANY NUMBER: 02561611 (Ellgland and Wales)
REGISTERED CHARITY NUMBER: 1003675
REPORT OF ThE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
FOR
THE CHILDREN'S ADVENTURE FARM TRUST LTD
DTE BusTness AdviseTS Limited
Chartered A￿oUntants
Ststutory Auditors
The Ex¢haDge
5 Bank Strert
Bury
BL9 ODN

THE CHILDREN'S ADVENfiJRE FARM TRUST LTD
CONTENfs OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Page
Chairman's Report
I to 2
Report of th¢ TTUStees
3 to 8
Report of the Indepe￿dettt Allditors
9 to 11
ststement of Fin8ry¢i*l AetiviÉles
12
ststemeDt ofFinaDeial Posltio
13
StatemeDt of Casb
14
Notss to the Sl*teweDt of Cash Flows
15
Notes to the FiDancial Ststeiii¢Dts
16 to 26

THE CHtLDREN'S ADVENTURE FARM TRUST LTD
CHAIRMAN'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
After the turbulence and un¢ertainty of two Ye￿ of COVID we have all welcon)ed the ¢han¢e to embTace a sense of
norn)ality. 2022 provided CAFT with the potential to enable rnOF¢ children to enjoy the well-des¢rved unique activities
that we can provide. Life on 'the Farm. was back to being busy. noisy and ￿11 of life, a delight for l)otb staff and
visitors.
Our aim for 2022 was to in¢Tease the number of children visiting to kppmximately 14.000, an a]naziDg l)ui realisÉi¢
target based on rnwiing a bw progmnme of day visits and seawllal programmes for iK)th families and groups from
local schools alongside our traditional residential activities. New praciises. Introduc￿ out of n¢¢e$sity during th¢
pandemic. such as hosting tnultiple families or groups on site s]￿U]IanC0￿5ly. meant w¢ could safely and
success￿11Y help mor¢ children to experience the and frf*Jom of all accessible visit to the cowityside.
We are proud of the hard work of knjstees, staff and volunteers, and im￿rtantlY the support of our gellerous donors
that enable it all to happ¢n. As a resulL a total of 16,940 children l]ad the cbatlce to enjoy a visit to CAFT. exceeding the
targeL
The wide range of ¢xperi￿e¢S that we offer and the numt¢rof thildrth that have enjoyedtbis aT¢ shi)wn below:
Residential visits of between 3-5 days lor 1.137 rbildren. Our re%idelltial programme provides breaks iD the
countyside for children who would ordlnarily never be given the challce. The feedback from fa]nilies and groups that
have attended residential Care between I￿e January and November h&% been heartfe￿ with th¢ respite PTovided baving a
positive ijnpxt on the thildren and their familie
days throughout the year for 6,614 ehiidren. All the of CAFT concentrated into one day. These days gave
families and groups a break io ¢DjQy the tallge of activities s￿ch &5 anilnal care, outdoor play, sports, Sensory play,
music and art located on our ten-aue site. We provide a child-friendty of tbe site and stafflvoluDteers to run
activities, and the cbildren choose how they'd like to make the most of their visit. Families report that this 15 the fwst
tim¢ ]nany have been able to enjoy a¢tivili¢s all accq)tin& accessible eDviron]nent where no-one judge5, or even
notices, their child's cballenges.
All Out Adventure, 'Forest Sebool, tbrougbout the year for 553 Using our amzitig woodland, we have
continued to develop this activity which began ill 2020. Chilthln follow a six-week gtructured progrdmme during
which they learn how to explore, enjoy and take care of the natural environmenL Our t¢am guide the children throllgh
activities which erAcournge movemell¢ dexterity. communication aDd wolking as a tram.
Easter programme for 1,791 ¢hiidreL Eathr thern￿l visits utilisitig all OUT OUtd(N)r fa¢iliti¢% including traditional
Easter Egg Hunts {all w¢r¢ rewarded with chocolate treats) and the￿ed crafts.
CAFffest Ist- 3rd July for 1575 cbildrett. Fully accessible fe￿IVal fun on tlke Farni for children who would never
usually be given such an opportunty due to theirphysical. learnin& or social needs.
Halloween programme 15th October
6th November for 1,868 cbildreL Based maiDty in the woodlan(L
decornted by our teams to create an atmospheTiC, themed locatirn for a v4ri¢ty of aCc￿81b1c and SE￿okY activiti¢S.
Christmas parties 26th f4ovemb¢r- llrd December for 3.402 children. The largesl bUSi￿t and most glitter filled
of our seasonal programmes. Children followed the Elf traiL created festtve decorations to take borne. made reindeer
food and met Santa in bÉs accessible Grotto. Each child left with gifts and sweet treats. and hearts full of memories to
la8t a lifetime.
We are extremely proud of our achievements duTiDg 2022 and would like to say a Iwge thank you to our trustees,
supporters, volunt¢¢r$ alld staff who have helped us make this possiTr)le. Their support b&8 enabled us to offer life
enriching ¢xpeTien¢es to ill, disabled and sLKialty disadvalltsged children from ow region who would otherwise miss
out. Thanks to our supporter5 we conÉinue to give these children the proSP￿t to ¢xplore what is possible, gain in
confidence and learn about thelnselves and their environm¢nL showing them they have a Tight to achieve, succeed and
strive for a future in whi¢h they call fully participate and rnosl smportaEitly. be bappy.

THE CHILDREN'S ADVEIYTURE FARM TRUST LTD
cHAIR￿'s REPORT
FOR THE YEAR Ef4DED 31 DECEMBER 2022
Dllring 2023 we are Iwking to consolidate our traditional residential and gro￿> day trq) progr￿￿eS alongside our
expanded family day visits, forest sch￿1 session4 and special events including our xcessible festival. Easter and
Hallowe¢n visits, to provide th¢ ¢hallce for 18.000 ¢hildr¢D to enjoy the FarnL
T￿￿te¢s, working with th¢ ColD￿ltted team that are dedicated ￿ CAFf have excstitig plans for our facÉlities,
improvements and changes which will help to ensure that child is able lo access and enjoy the full range of
tiviti¢s at CAFT. For 2023, thi5 will Include work on our sensory walkway, aD excititig treehouse projecL and
iTnprovements to the FWTM and playpark areas. The irnprovemellts will contiDU¢ to provide our visitors with rn¢mories
they will never forgeL
Mlke Buleock
Chairma

THE CHILDREN'S ADVEffflJRE FARM TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR Ef4DED 31 DECEMBER 2022
The trnstees who aTe a]so directors of the chatity for the pwp05ts of the Companies Act 2006, present their report with
the fmancial statements of the charity for the year ended 31 DeCe￿ber 2022. The tW5tees have Jjopted tbe provisions
of Accounting and Reporting by Charities.. Statement of Reconllnended Prnctice applicable to clwities preparing theiT
accounts ID accordance with the F1tH￿la1 Reporting Standard applicable in the UK aThd Republic of Ireland IFRS 102)
(effective l January 2019).
OBJEcfivES AND ACTIVITIES
Objectives and aims
The Children's Adventure Farni Ttust Ltd (CAFT or the FanTh) exists to pmvide free holidays and recreational facilities
to disadvantaged children and, where ne¢¢s5ary, tbeir fa￿lI1¢s, iti the North West of EDglalld and bordering couDties.
These a¢tiYities are largely carried out from the Charity's site at Booth Bank Farn, n¢ar Altrineham, but also include
day trips and events at other nearby pl￿e$. The ¢hildren who come bave life limiting ¢onditions, CTr￿1¢ sickness, and
disabilities. or will corne from extremely impoverished bttckgroullds. This enables them to have amazing holidays gnd
activity days at our wonderful prejnises. Th¢ Cbarity ho￿$ t1￿ each child visitor will iKnefit by developing their ow
physical, mental and spiritual capabilities, as well &5 i￿prove their overall condition of life.
As in previous yeaT4 the Tn￿t is fmanced by a ¢ombination of donations from other charitsble trusts, grant making
bodies, ￿ndraISing and sponsored events. COTporat¢ orgalli5atiO]Is. individuals and community groups.
The charity has been extremely successful in attrnding wrnpaDies to undatake team build5 on the Farni. This Iw
resulted in a large amount of Trailltenance and renewal WO￿ that beeD completed at no cost to the TrusL
Publle benefit
The Trustees have consid¢Ted Charity Commission guidance on public benefit ill Section 17 of the Charities Act 2011.
By fi]Ifslling its objectives to provide holidays and OtherreC￿￿l0Daj activities to cljildren disadvantsged tlwough il]ness,
disability, poverty or other emotional needs, the Tnjstees consider the charity is indeed providing a public benefiL
STRATEGIC REPORT
Achievement and ptrfornianee
Fundraising activities
The charity is committed to delivering a varied program]ne of succe&sfvl fun(Iraising including events and challenges
that belp raise vital funds needed to provide holidays, days trips and special events for disadvantaged chil(tren. Our
teatn of fundraiser5 take pride in the relatioDship5 built with our c4)Anmiued suptM)rtff base, and ensure stroDg
stewardship remains in place througbout. As mcmbeTS of the Fundtaising Regulator. our team tske all measures to
increase public tTUSt in the sector and ensure we remaiD traDspatent tbrough all our following best prdctice as
outlitied An the Institute of Futtdraising Code of Practic¢. Our clthrity h&¥ ajso signed up to re￿iving suppressions under
the Fundraising Preference Service and is delighted that to date no reque%ts have been tnade.
Our approach to fuDdraising is monitored by ow BoaTd of Trnstees through eff￿tive repoTtin& which evaluates the
success of different income 50urce¥ alld identifies areas for r¢vi¢w. CAFT is committeil to strength¢ntng the oversight
and &ssurattce of those fundraising on the clwity's beha￿ to ¢n5ure illforEDation on Tr*st practirx 15 readi]y available to
our supporters, as well as id¢ntifyiDg further p)tential to I￿￿eas¢ [llco￿¢ generation.
The t1￿lty does not engag¢ agellcies or third parties to deliver fd£e-tfrface, telephone or other direct rnalketing
campaigns, and is committed to prolectiDg the information and datr of everyone we come into Contact with, and
recoglltse that this needs to b¢ k¢pt Safe. We never give or sell any data or illfom)ation to other charities or companies.
and pride ourselves on sharing tiJn¢ly, meallingful infonnation with those who are happy to leam more frojn ourselves.

THE CHILDREN'S ADVEFrruRE FARM TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR Ef4DED 31 DECEMBER 2022
STRATEGIC REPORT
Financial review
Financial positio
The total incoming resources for the year w¢re £1.108,326 (2021: £941.712) whilst expenditure amounted to
£1.045,948 (2021.. £794,861), producing a Su￿h￿ of £62,378 {2021: £146,851) foT the year. At the end of the year. the
Tn￿1 had net assets of £1.68m12021'. £1.62n)). of which £888,706 (2021.. £921,578) w&s held i￿ liquid fimds, S￿ffIcieTht
to Jn¢et the Trustees, iarget of at least nine months working capital and a souThd base on which to continualty our
reach to d¢s¢rving ¢bildren throughout our region.
Our incom¢ foT the year w&8 generated across the rdnge of fijnditig areas, Cbari¢able Tntsts continue to be the I￿gest
contributor5. Events, sportitig challenges, Community, corporate donations aDd individual donations also Provided
significant revenue.
Our events programme contillues to be a majoT SOUToe of income and our biggest two fulld rdising events were our
Annual Grdnd Ball and our Annual Ladi¢5 Lun¢h. We contÉnue to have an active community progrdmme i￿Cluding
close relationship5 with a variety of community grow)s. We are pleased that we hav¢ beffl able to l)oth wot* with sorne
local schools to fi]ndraise and also accommodate a Dumber of pupi]s who have gaineAI iDvaluable wot* experience.
We continued to develop fivithl Telationships with corfft supp)rters. This (wne mally different form& from
team-building exercis&%, providing much needed voluntary wort to holiday spon50Tship for groups of children visiting
the Farn]. We also Te¢eivd matty essential gifts in kind frouh our suppoth ranging from pizzas to weigbted blankets.
The results for the y¢ar are shown in the Ststetllenl of FiDallcial Activities on page 12.
Investment policy and objectives
The Trust would only invest wrplus filllds (th(trse available in excess of that required by on-going W(}￿l￿g capital
requirements) in such investment vehicles as decided by the BoaTIL or by one or more Trustees and th¢ Cbief Executive
operdting with tbe approval of the Boar(i in Tryt of these matte
Funds will only be invested in recognised v¢hi¢les, such &8 dep)sit xcounts, b￿d5, Money ma￿et accounts and so on
operated by a major clearing bank, merchant or estsblished investment compally and * all times care will be tsken
to ensure that the retum receiyed by the Charity on such Investment is the E¢st P05s1ble available, taking into awount
the requirement to draw down such fimds. at the tim¢ of the itivestmenL Professionjl advice will be taken as required to
ensure that this return is maximised.
Reserves policy
Reserves are needod to bridge the gap between the spending and receiving of income Ind to cover unplanned
emergency repairs and other ex￿nd1th.
The tswstees have conclllded tha¢ at any one point in time, there should be sufficient free r¢serves Éo cover nine months,
worth of future anticipated expendiDJre. We are satisfied Ihal for the year ended 31 December 2022. the charity h
operated in accordance with thi5 policy. We will continue to monitor and co]ttrol the level of free reserves whi]st at tbe
2Jnt time ensuring that th¢ clthTity acts in the best interests of its beneficiaries by growing and developing the services
tbat we provide.
The on-going plan ijmlicates Steady inC0￿C flows each yw. reflediDg the contitiuous recrnitmeDt and tratlling of a
dedicated ￿l￿draISIng team. The Tru5ttts review the reserves policy each yw at tbe Annual General Meeting. tn line
with all chaTities the current e￿￿ornI( clirnate is having an irnp￿t on acttvities at CAFf and as a result it is the trust¢¢s'
intention to constslltly review a]1 res¢ry¢s to ensure we have sufficient fullds to operate norn)alty.

THE CHILDREN'S ADVENfuRE FARM TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR Ef4DED 31 DECEMBER 2022
STRATEGIC REPORT
Future plans
There is an ever i[Lcr￿1llg for the 5ervic¢s w¢ offer. even more so after rKent events. and we make a real and
meaningful difference to every child and family who visit CAFr.
During 2022 w¢ hav¢ iTnplement&J many changes and improv¢ments to eMtiDg fa¢ililies, AD exciting pN)gramme of
new activities and facilities, along wtth continuing to explore options for future d¢v¢lop￿e￿ts, all of which will allow
us to fulfil our three year sttatrgy to increase th¢ numb¢r of children able to access our services.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Trust is a coffjpauy limitrd by guarantee. governed by its memor2ndutD and arti¢les, with no share capital, and is a
registered charity. The Directors of the company are its onty ￿emberS and are a]so its Trustees for the put])oses of
charity law. Details of the amounts g￿ar￿llteed by memE¢TS are given in note l fr) the acciH]nts.
Recruitment appointment of Deiv trus¢e¢5
New Directors Tnay be appoitited by the passing of ordiDary resolution of the Cornpany's members in general
meeting. On appoiuttlleIit. atty new Directorwould become a Tn￿te and rneMb￿ of the Company.
The Directors may a]so invite applications for new memE£T5 in such fonn as they dexide but would only do so if they
cot)sidered itwould t¢Defit the funwe activities of the charity.
OrganisatioDal stry¢tllre
The board of trn$t¢￿ athnini5ters the charity and meets at le&￿ quarterly. A Chief Exe￿tive is ap￿illIed by the
Trnstees to manage the day-t￿daY operationg of the charity. To facilitste effective operations, the Chief Executive h&¥
delegated authority, within tenns of delegation approved by the Trustees. foT O￿alliN￿ matters including finance,
employment and operational activitie5.
IDdNction aDd trnilltllg of Dew trustefs
New Trustees undergo all orientation day to brief them on: thetr legal obiigatioDS under clthrity and company law, the
ChaTity Cottuntssion guidance on public benefii and iDfonn them of the ci)nt¢nt of the Memorandum and Articles of
Association, the co]nmittee and decision-making pr(*esses. the business plan and recent fiDallcial performance of the
Ch￿ty. During the illduction day they meet key empl¢)yees alld other Trustees. Tntrs are encouraged to atÉend
appropriate external traiDing events where these will tscilitot¢ the undertaking of their rol¢.
Key management rernllDer#tio
The Trnstees are adively involved in overseeing the ¢harity'5 &Ctivities and meet on a regular basis thFOllgbout the year.
None of the Trustees receives remulleration or other benefit froln their WO￿ with the Charity. Any connettion between
a tswstee or senior manag¢r of the Chan"ry with a supplier of goods or services to the Trust must b¢ disclosed to the full
board of trnstees in the Same way as ally other contractual rel*ionship with a ￿lated paty. Bookkeeping, payro]l and
accounting services are provided by MBL (Business and Tax Advi5eT5) Lirni￿d in which one of the Trustees is a
direcior. Fees for this Wort alnounted to £5,172 in the year ended 31 DeCe￿ber 2022 (2021: £5,598) {5ee note 10).

THE CHILDREN'S ADVENTURE FARM TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDKD 31 DECEMBER 2022
STRucfuRE. GOVERNANCE AND MANAGEMENT
Risk ma￿￿gement
The tNstees have a duty to identify and review the ti5ks to whith th¢ th￿lty is ex￿sed and to ensure appropriate
controls are iTh place to PTovide re&wllable ￿ll￿a￿ce agwnst fraud and ¢mTrr.
The T￿SteeS have a risk manag¢m¢nt strategy which comprises:
an annual review of the principAI risks and uncertainties that the ch8rity fa￿.
the annual review. and the establtsluDent of ￿lICIeS. systems and pro¢¢dm to mitigate those risks
identified in the charity should those risks ￿￿enalISe.
the implemelltation of proceduTes designed to minimi5e or manpge ony p)tential impact onthe charity
should those risks mat¢Titilise
This work ]ns identified that fiJwi¢ial sustainability is a financial risk for th¢ charity. The Tn]stees regularly review
cashflow. forecast revenue alld Costs and liquidity.
Attention is also focused on noTA-fillaDcial risks arising from fire, beahh aThd salety of visitors to CAFT as well as
management of food hygiene. These risk5 are Ananaged by enwring ac(Teditytion is up to date, having robust policies
and procedures in place, and regular awareness training for stsff workipg in these operntional areas.
Our voluthteers
CAFT woA(s closely in the community alld also re]ies on v0h￿thry help. We have volunteers who assist with jobs
around our land and buildings. sorting and Selli￿g donated stock at our charity shop in knutsford, stewarding events and
a¢tivities, enabling longer opening and lower staff costs than would otherwise be th¢ c&5e. We wish to thank all our
volunteers for th¢Tr loyal supprt and generosity.

THE CHILDREN'S ADVENfuRE FARM TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2022
REFERENCE AND ADTrttf41SIRATIVE DETAILS
Registered CO￿panY number
02561611 (England and Wales)
Registered Charity number
1003675
Registered office
Booth Bank FarEn
Reddy Lane
Millingtt>n
Cheshire
WA14 3BE
Truste¢5
Michael J Bulcock
Jayne WO￿11
Alice F McGladrigall
Auditors
DTE Business Advi5¢rs Limited
Chartered Accountonls
The Exchange
5 Bank Street
Bury
BL9 ODN
Senior ￿%￿age￿)ent
Ian E¢¢l4s- Chief Executive
BaDkers
Natwest BaDk plc
STATEMENT OF TRUSTEES, RESPONSIBILrriES
The trustees (who are aiso tbe di￿torS of The Children's Adventure FaTm Trust IAd for the purposes of eompally law)
are responsible for Preparing the Annual Rep)rt alld the financial statements in accordance with applioble law and
United Kingdom Accounting Standards (United KiDgdom Generally Acceptd Accounting Prnctice).
Company law requires the tsustees to prepare finallcial statements for eath finallcial year which give a true and fair
view of the state of affairs of tbe charitable ¢oTnpally and of the inc4)ming r¢50urtes and application of resources.
including the income and expenditure, of the clwitable company for th￿ period. In preparing those flnancial statem¢nts,
the tsusiees are requi￿1
select suitsble a￿ounting EK)licies and then appty theln consistently.
observe the methods and principles in the Charity SORP.
make judgements and estiFnates that are rvasonable and pruden¢
state whether applicable accounting standards hav¢ be￿ followed. subj￿1 to any tllaterial departiires disclos¢d and
explained in the fu￿￿¢18] S￿e￿ettts'
prepare the fmancial statements OD the going conrxtn basis wiless it is inappwriate to PTesume that the charitable
company will continue in business.
The truste¢5 are responsible for keepillg proper accounting records which disclose with reasonable accuracy at any time
the fllwlcial FY)sition of the charitable ¢ompany alld to enable them Io ¢llSUTe that the fJDanciai stoternents comply with
the Companies Ad 2006. They are also responsible for safeguarding the ass¢ts of Ihe clwitable company and hence for
taking reasonabl¢ steps for the prevention aDd detection of fraud and othff irregularities.

THE CHILDREN'S ADVENfiJRE FARM TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2022
STATEMENT OF TRUSTEES, RESPONSIBtLrrIES- eontiDued
In so far as the trustees are awar¢:
there is no relevant audit inforniatioll of which the charitable cOmpan￿S audittTrrs are unaware. and
the tsustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit
infomiation and to establish that the auditor% are aware of Anforn]ation.
AUDITORS
The auditors, DIE Business Advisers Limite4 will be proposed for re-apFrfTriThtment at the fortbcoming Annual
General Meeting.
Report of the trnstees, in¢orpordtillg a strategic rq)ott approved by ordeT of the Ixjard of tmstees, as the company
directors, on.....i I...￿....
.. and signed on the Ix)ard's behalf by..
M J Bulcock- Trustee

REPORT OF THE INDEPENDENT AUDrroRS TO THE MEMBERS OF
THE CHILDREN'S ADVEPfTURE FARM TRUST LTD
Opithio
We have audited the finan¢i81 statements of The Children's Adventure Farn] T￿￿ Ltd (the'charitable company) for the
year ended 31 December 2022 which comprise the Stat¢llhellt of Financial Activities. the S(atement of Financtal
Position, the Ststement of Cash Flows and notes to th¢ finaucial statements. in¢luding a summary of sÉgnificant
¢)unting policies. The fmancial reporting framewoTk that has been applied ID their preparation is applicable law and
United Kingdom Accounting Standard8 (United Kingdom Gellerally Accepted A¢￿￿ting Practice).
In our opinion the fjnallcial stalements:
give a ttue and fair view of the stsie of the charitsbl¢ company's affairs as at 31 December 2022 and of its incon)ing
r¢50urces and application of r&sour¢es, including its incotlle aDd expendithTe, forthe year then ended.
have been properly prepared in accordance with United Kingdom Generally Acwted Accounting Practice. and
have been wared in arxordance the requirements of the Companies Act 2006.
Basis for oplllion
We c(Trnducted our audit in accordallce with International Standards on Auditing (UK) USAS (UK}) and appli¢able law.
Our responsIl)ilities under those standards are furtber dLscnl)ed in the Auditors, respoDsibilities for the alldit of tbe
financial statements section of our Tewt. We are indq*llde￿ of the charitable tompany in accordance with the
ethical Tequirements that are relevaDt to our audit of the finaDcial statements in the UK including the FRC'5 Ethical
Stsndar¢ and we have fulfilled our other ethical reswnsli jilities itt accordaDce with these requiJEments. We believe
that the audit evidence we hav¢ obtsilled is sufficient aDd appropriate toptovide a basi5 for our opinion.
CoD¢lu5ions relating to going con¢ern
In auditing the finallcial statements, we have concluded that th¢ tr￿tees. use of the going eoncern basis of accoun¢tllg in
the preparntii)ll of the fjnancial stateTn¢llts is appropriate.
Based on the work we have perfonne<L we have not identified any material ullcertainties relating to events or conditions
thaL individually or collectively. may ost signthcant doubt on the charitable company's ability to continue as a going
concern for a period of at I￿t twelve month5 fJom when the fjnancial S￿¢￿ellts authorised for issue.
Our responsibilities and the responSi￿AlItieS of the trnsttts with ￿8p￿t to goiug concern are described the relevant
sections of this report.
Other illformation
The trustees are responsible for the other information. The other i￿ornIat10￿ comprises the infornation included in the
Annllal Report, other than the fjnancial statements and our Report of the Independent Auditors thereon.
Our opinion on the f]nancial Stateme1￿ does Dot Cover the othu It)forn￿tIon except to the extent otherwise
¢xpli¢itly stated in our reporL we do not express any fonn of &4wrance conclusion th¢r¢on.
tn cOnn￿tion with our audit of the fjnallcial ststement4 re5pon51bility is to tead the otheT illfonnation and, in doing
so. consider whether the other inforniation is ma￿rially inconsi5tellt with the fll)ancia] state]nents or our kilowledge
obtained ID the audit or otberwise appears to be materially mis5tsted. If we identify 5llch ￿￿terial inconsistenci¢$ or
apparent material misstaiernents. we are required to deterniine whether tbis gives rise to a material misstatement in the
financial stateTnents themselves. If. based the work we have performe¢ we conclude that there is a material
misstatement of this other tsnforniatio￿ we are tequired to report that fact. We bave Dothing to report in this regard.
Opinions on other matters prescribed by tbe Ctsthpani&s Act 2006
In our opinion. based on the WO￿ undertaken in tbe course of the audit..
the inforn)alion given in the Rep)rt of the Trumees for the fmaD¢ial year for which the finaDcial siatements are
prepared is consistent with the fllWLcial staternents; and
the Report of the Trustees has been prepor¢d in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
THE CHILDREN'S ADVENTURE FARM TRUST LTD
Matters on which we are required to report by exceptiOD
Jn the light of the knowledge pud understaudtllg of the charitable company aTKI its enyironment obtained in the course
of the audit, we have nol identified material ￿]$statements in the Report of th¢ Tru5tee5.
We have nothing to rep)rt in rn5pect of the following matters where the Companies Act 2¢M)6 r4uires u5 to report to
you if, in our opinion:
adequate acco￿ntIng Tecords have not been kept or rebMDS adequate for our audit bavé not been received from
brtnehes not visited by us- or
the fmancial ststements are not in agreement with the accounting records andreb]rns' or
certain disclosures of tru5te￿, rerDunerntion specified by law are not made. or
we have not received all the infoTllhation and explanations we wuire for our wdtl.
Responsibilities of t￿￿te¢S
As explained more fully in th¢ State￿ellt of Tnjstees. Reswnsibiiitie& the trustees {who are also the directors of the
charitable cojnpany foT the purp95e5 of compally law) ￿e Teswnsible for the prepaTation of the fjnancial statements arAd
for being satisfied that they give a true alld fair view, and for such internal control &s the trustees determine is necessary
to enable the preparntion of fvwi¢ial statements that are free from matrrial mi5s1ataDc￿¢ whether due to fraud or error.
In preparing the fmancial Stat￿n¢￿ts, the trU￿t¢S are Testx)nsible for as5essillg the chatitable company's ability to
¢Ont￿lle ag a going concern, di%105in& as applicable, related to going con￿￿ alld usitig the going concern
bLsis of accounting unles5 the tn￿ee5 either illtend to liquidate the charitable ￿￿T￿panY or Éo cease operations. or have
110 Tealistit alternative but to (kTr so.
0￿r respoll5ibilities for the audit oftbe fingThcial statemellts
Our objectives are to obtain reasonabl¢ &ssllfdllce about whether the fmaDcial thtements &8 a wbole are free from
material rnisststemen¢ whether thie to fraud or ￿r. and th issue a Report of the Indcpelldent Auditors that includes
our opinion. Re&%onable assurdnce is a high level of &w]rnce. but is not a guaTaDt¢e that an audit conducted in
accordance with ISAS (UK) will always detect a material rnis5tatemeDt when it exists. Misstatements ¢an aTiSe from
fraud OT error and are considered material if. indivithlalty or in the awegate, they could rusonably be expected to
infiuen£e the economic decTrsions of users taken on the b&sis of these financial statemen
As part of our planDing process:
We enquired of manag¢ment the systems and controls the clwity h&s in place, the areas of the fitwicial
ststements that are mostly susceptible to the risk of irregularities and fraud, and wbether there was any known,
suspe￿ed or alleged fraud. The charity did not inforni us of any know￿ suspected or alleged ftaud.
We obtained an under51anding of the legal and regulatory frameworks applicable to the c]Mrity. We detemitned
that the following were most relevant.. C}￿ritIeS SORP IFRS 102), ComF4ni¢s A¢t 2¢M)6. Charities Act 2011,
and health and safety legislation.
We considered the incentives and opF￿ltitS that exist in the charity. includwAgth¢ extent of management
bi&%, which present a potential for iTr¢gu]tirities and fraud to be pertthated, and tsilored our risk assessment
accordingly.
U5￿g our knowledge of the charity. togeth¢r with the discu￿OnS held with the charity #t the planning stsge, we
formed a conclusion on the risk of m&sstatem¢ni due to irregu]arities xnctuding fraud and tsiloTed our procedures
according to this risk assessment.
10

REPORT OF THE INDEPENDENT AUDrfoRS TO THE MEMBERS OF
THE CHILDREN'S ADVENIURE FARM TRUST LTD
The key proced￿￿ we UDdertook to detect irregularitiÉs ineludiDg d•riDg ¢b¢ ¢ourse of tbe audit
illcluded:
Identifying and testing journal entrie& in particular th[￿ that weTe significant and unusuaL
Perfom)ing wajkthrough tests of incolne and expenses to ensure that appropriate Controls ond segr¢gation of
duties are In place.
Reviewing the flnancial statement dis¢losur¢s and d¢terniiDing whethtt accounting ￿)licIeS have been
4)propriately applied.
Reviewing and challenging th¢ assumptioEJs and judgements used by management in their signifi(*nt accounting
estimates, in particular in relation to depreciatio
Assessing the extent of complian¢e, or lack of, with the relevant laws and regulation5.
Testing key income lines for eviden¢¢ of management bi&s.
Obtaining third-party confirniation of ￿aterial bank balances.
Docu]nenting and Verifying all signifi(￿1 r¢lat¢d party balances and transactions.
Reviewing documentation such as the I￿Ste¢S minut¢5 for dkSCU&SiOnS of irregularities inCludU￿ frau
A furtber description of our responsibilities for the audit of the fjnancial sratements is located on the Financial
Reporting Council's website at www.frc.OTg.ukl8uditOW¢5PODSknilities. This description fonns part of our Report of the
IndependeDt Auditors.
Use of our report
This report is made solely to the charitable Company's m¢mbers, &8 a I￿, iti accordance with Chapt¢r 3 of Part 16 of
th¢ Companies Act 2006. Our audit work h&5 beeD undertaken 50 thaÉ we might state to tbe charitable company'5
members those tnatters we are required to state to them in an auditOT5' report attd for no otber PUTpose. To the fullest
extent per]Ditted by law, we th) not accept or assume Fesponsibility to aDyone other than the charithble ¢ompany and th¢
charitsble cotDpally's me]nbers as a body. for our audit wort for this repo¢ or for the opit)ions we have fonlled.
J)L
Fiona Oloughlin {Senior Statutory Allditor)
for and on behalf of DTE Business Advisers Limited
Chartered Accountants
Statutory Audktors
The Exehallge
5 Bank Street
Bury
BL9 ODN
Date..
19 May 2023

THE CHILDREN'S ADVETrrruRE FARM TRUST LTD
STATEMENf OF FINANCIAL ACTtVlTIES
FOR THE YEAR ENDED 31 DECEMBER 2022
2022
Totsl
fullds
2021
Total
funds
fiJnd8
funds
iNCOME AND ENDOWMENTS FROM
DonatiOD5 and legacies
654,6117
93,101
747.708
690,234
Other trading activities
Investtnent income
Other illeome
359.054
359.054
1564
174,963
53
76,462
Total
93.101 ￿26
941.712
EXPEf4DITURE ON
Raising
592116
YJ2,729
300269
Charitable activities
Provision of holidays and r¢￿ed a¢Éivities
622J67
653219
494 592
Totsl
955090
90,058 ￿948
794,861
NET INCOME
59J35
62?78
146,851
RECONCILIATIOTrI OF FUNDS
Total fund% brougbi forward
IJX425
63on
1,622.297
1,475,446
TOTAL FUNDS CAJIRIED FORWARD
1617 760
1684 675
1622 297
The notes forni part of th¢* flljancial statements
12

THE CHILDREWS ADVENTURE FARM TRUST LTD
STATEMENf OF FINANCIAL POSITION
31 DECEMBER 2022
2022
Totsl
fuDds
2021
Total
fimds
fimds
fvnds
Notes
FIXED ASSETS
Tangtble assets
13
724.742
724742
730,187
CURRENT ASSETS
Stocks
Debtor5
Cash at bank and in halld
14
15
32,080
3&677
32,080
72,071
11,000
6,219
35J94
31521
92S942
66PIS
992,857
938.797
CRED￿oRs
Arnounts falling the within One year
16
{32g24)
(32,924)
(46.687)
NET CURRENT ASSETS
893 018 ￿15
892,110
TOTAL ASSETS LESS CURRENr
LIABILITIES
1ffi17.7(
0&915
1,684675
1.622297
NET ASSETS
1,617 760
66.915
1622 297
FUNDS
Unrestricted fvuds
Restricted funds
18
1,617,760
66,915
1,558,425
TOTAL Fuf¥DS
1.684.675
1622 297
The financial statements were approved by the Board of Tn￿ and authorised for issue
701.1......... alld were sig￿ed on its behalf by:
M J Bulcock- Trustee
The notes forn) part of these fmancial stskni¢nts
13

THE CHILDREN'S ADVENTURE FARM TRUST LTD
ST ATEMEFrr OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2022
2022
2021
Noles
flows from operating #ctlvltles
Cash generated from operations
179 815
Net cash (used inyprovided by opeT8tillg aciivities
179815
Cash flows frotll investing aetivitie5
Purchase of tallgible f]xed assets
Sale of tangible fixed &%%ets
tnterest received
(35,517)
1,000
53
Net ￿Sed in investing Xtivities
Change in aud cash equivalents in
the reporting period
Casb and cash equiyalents at the
beginDiDg of the re￿rtIng period
(J2J72)
145,351
921,578
776 227
Cash and cash equivalents al tbe end of
the reporting period
888.706
921578
The Dotes fim p￿ of these fmancitil statements
14

THE ClllLDREN'S ADVENfuRE FARM TRUST LTD
NOTES TO THE STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JI DECEMBER 2022
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
21122
2021
Net income for tht reporting perwjd (a5 per the Statement of FiD*neial
Activities)
Adjustments for:
Depreciation charges
Profit on distMTrsal of fixed &ssets
Interest r¢¢¢ived
Increase in stocks
(IDcreaSeydeCre￿ in debto
(Decreaseyincre&4e in creditors
62?78
146,851
34J13
35.722
(1.000)
(53)
(4,600)
2262
633
(1.564)
(21.080}
(65.852)
13.763
Net eash (used inyprovidtd by operations
179 815
ANALYSIS OF CHANGES IN NET FUNDS
Atl.1.22
CAsh flow
At 31.12.22
Net eash
C&8h at bank and in hand
921578
32
72
921
32J72
Total
21
888.7116
The not&% f(Mm wl of th￿e fllwicial statements
15

THE CHILDREN'S ADVENllTRE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
STATUTORY INFORMATION
The Children's Adventure Fam Trust Ltd is a company. limited by guaralltre and registered in England and
Wale5. Th¢ company does not have shaTe capital.
The guarantOTS at 31 December 2022 aT¢ the Tntstees in otT￿e at that datt and detsiled in th¢ TTUStees Re￿rt on
page 7. Their liability ill resrn of the guarantee as set out in the Memordndum of As8ociation is limited to
£10 per guardlltor.
The compally's registered number 15 02561611 alld its TegISter￿ charity number is 1003675. The company's
registered office Jjdress is Booth Bank Farn), Reddy LJne, MillingtO￿ Cheshire. WA14 3RE.
ACCOUNTING POLICIES
Basis of preparing the fin&Dcial Statements
The f￿9￿claI statements of the charitable company, which is a public bettefit entity wlder FRS 102, have been
prepared in accordance with the Chariti&s SORP (FRS 102) 'A¢￿unting and Reporting by Charities: Statement
of Reconmnended Practice applicable to tharities pre￿1￿ their aC￿UnIS in accordance w￿th the Financial
Reporting Standard applicable in th¢ UK and Republic of Jr¢laDd (FRS 102) (eff¢ctive l January 2019),,
Fit)ancial Reporting Standard 102 Th¢ FiDaticial Reporting Standard applicable in the UK alld Republic of
Ireland, and the Compa￿leS Act 2006. The fmattcial statements have prepared under the historical cost
conventi¢)D.
The Children's Adventure Farn] Trnst meets the definition of a public bEnefit entity under FRS102. Assets and
liabilities are initially recogtttsed at historic￿ cost or transaction value un1¢55 Otbenvise ststed the accounting
policy note.
After considering the role of The Children's AdventtTT¢ FaTm IAd within the wider ¢on￿lln1ty (des¢ribed
on page% 1-8 of the annual rep(Trrt), tllvestment p￿rOrni8￿Ce & rentm and risk rnanagem￿t, tbe tNstees have a
reasonable eX￿¢tatIOn that the olwity l]as adequate resources and c&sh flows to meet the requ￿1 spending
co]n]nittnents for the foreseeabl¢ futltre. As at 31 D￿¢m1*r 2022. tbe charity bad net &Ssets of £1,684.675 (2021..
£1,622,297), with a surplus dyring the year of £62,378 (2021.. £146,851). The ¢￿Ste<S belÈeve that the Charity 15
well pla¢¢d to ￿allage all relevant risks alld therelore continue to adopt the going con¢¢rn basis of accounting in
Prepari￿ these fiDallcial statements.
Critic81 a¢¢ounting judgemeDts and key 50urees of estimatioth uncertainty
There are curreDtly no significant judgements and estimates applied by the TnL%t which are considered key to the
prepardtion of the fi[￿iCial statements.
Income
All income is recoglli5ed iti the Statetllent of FitMDcial Activities onc¢ the ¢h2rity h&s entitlement to th¢ fi]nds. it
18 probable that the incotDe will be received and the amoullt can be measu￿1 relTrably.
Donations aDd grants
Income frojn donations and including upitsl grattty is included in income when these are ￿e1Ved,
except &% follows=
When donors spe£ify that donations and grdnts given to the ch￿lty must ￿ used in future acwunting
periods, the income is deferred to those period5.
When donors impose ¢(bnditions which have to be fvlfilled Ixfore the clwity becomes entitled to use
such inco]ne, the income 15 d¢ferred alld not includfAI ID illcomitig resourcw until the PTe-conditions for
use have been rnet.
When donors specify that (kniatioms and grdnts are for ptirticulaT restricted PUfFoses, wbicb do not
amount to pre-conditions regarding entitlemenL this income is iticluded in incoming reSOurt￿ of
resÉTi¢ted fvllds when receivable.
Donated good5 ¥Ld servie
16
continued...

THE CHILDREN'S ADVENTURE FARM TRusf LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022
AccouNfING POLICIES- tO￿t￿lled
Income
Donated goods and services are recognised &8 income when the charity I￿% control over the item, any conditions
&%sociated with the donated itern have been me¢ the receipt of economic benefit from the use by the charity of
the item is probable and that econo￿1¢ Ixnefit can be tlleasured reliably. In accordance with the Charities SORP
(FRS 102), volunteeT5' time is not recOgnis￿ and the Tnts. report gives more inforniatioll about their
contribution.
On Teceip¢ donated services and donated goods are recognised on the b&8is of the va]ue of the gift to th¢ charity
which is the amount the ¢I￿rIty would have t*en willing to pay to obtsin services or fa¢ilities of equivalent
economic benefit on the or£ll ntheL a coThesponding amount is then recognised in expenditUT¢ in the period of
receipt.
Legacies
Legacy gifts are rrfognised on a case by case basis followitig the grantiDg of probat¢ the
thinistratorlexecutor for the estate h&8 communicated in writing botb the amount and settlem¢nt date. In the
event that tbe gift is in the f(TrTtn of all other than cash OT a fuhaDcial &8set traded on a recognised stock
exchange, recognition is subject to tbe value of the gift being reliably ￿easurable with a deg￿ of reasonable
C¢U5acy and the title to th¢ &wt having been transferr￿1 to the charity.
Income from fundraising
Income from events is accounted for when received, together with a propTrrtion of donor pledges rec¢iv¢d at th¢
ajor event held each year. Facility hi￿ itLcome is accoU￿ted for when invoiced.
Commercial tradillg aetivities
Clothing and other items donated for resale througb the clwitys shop are includ￿1 &5 inco]ning resources within
activities for generdting funds when they are sol
I￿tangIble income
Intangible income, wbicb comprises donated go(MJs and services, is iticluded in In￿rne at a valuation which is
an estimate of the financial cost borne by the donor wher¢ such cost 1% quantifiable and m¢a5Utabl¢. No income
is recognised where there is no fittancial cost borne by the third party.
Eipendlture
Liabilities are recognised as expellditsre &s s(M)n as there is a legal or constrjctive obligation ¢ommitting the
¢lwity to that expenditure. il i5 probable tbat a transfer of economi¢ benefits will be required in settl¢ment and
th¢ alnount of the obligation be In￿ured Teliably. Expenditure is a¢counted for on all acc￿￿lS basis and has
been c]aqsified under headings that aggregate all cost related to the category. Where costs cannot b¢ dirKIIy
attributed to particular headings they bave been allocated to aGliviti¢5 on a b&8is consistent with the use of
resources.
Exp¢nditure is cl&8sified Under the following activity headijjgs:
C05ts of raising fiJn(ts compris¢ th¢ wsts of events organised to raise fi￿￿$ for the charity, the payroll
costs (Trf the clwity's staff and their aSgKiated support costs.
Expenditure On charitable activitie5 includes the costs of provAdiDg holidays related activities by the
charitys staff alld their associated support costs.
Other expenditure Tepr&sents those items not thllittg irnto any other heading.
Irrecoverable VAT is charged &s a cost against the activity for wbicb the expendithre w&5 illC￿rred.
Alloeatioll of support ¢osts
Sup]xirt costs are those fvnctiolls that ￿]st the Work of the ehaTity but do not d￿r￿dY undertAke charitable
activities. Support C051s iD¢lude back office cost& fmance, p¢r50TmeL payroll and governanc¢ costs which
support the Tn￿tS activiti¢s. These costs have been allocated ktween cost of rdising funds and eXr￿dIt￿re on
¢lJaritable activities.
17
cont&nued...

THE CHItIlREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2022
ACCOUNTING POLICIES- ¢olltllllled
T3ngible fjxed assets
Individllal fLxed assets costiug £l,IX)O or more are capitslised at cost and depreciated over their esttmated
useful economic lives on a straight line b&sis as folk)ws:
Fr¢ehtsld buildings- Y/0 per 8nDUllh
Fixtures, fitttiigs and equipment- 21PA per aDnum
Colnputer equipment_ 33.330/0 per alhniitn
Plant, ￿8¢￿inery and tllOtorv¢bicl£s- 25Y• per aDDWD
The Tesidual values. estimated useful lives and d¢preciatiOU method of tsngible r￿ed assets are revieweiL and
adjllsted as appropriate. at each statement of fmancial wsition date. The effects of ally revision a￿ recognised i
the incoTDe statement when the change arises.
Stock5
Stock comprises donated goods wbich are held for resal¢ via ¢htiriry auciions and donated goods which are to be
used ￿ the fitrtherdnce of the charity's objectives. Where practicable, donated go(MJs are at fair value
which, iti the case of g(y)ds for Tesale. is the expected proceed5 from sale less the wcted costs of sale.
Taxation
The charity is exempt from coTp)rdtion tsx on its clwitable xtivities.
FuDd 8CCOlllltittg
Unr&%tTi¢ted ￿ndS call be used in accordallce with the charitable objectives at the discretion of the trustees.
Restricted funds ¢an only be used foT Particular rastricted PUEWbS¢S within the objects of the charity.
Restrictions arise when specified by the donor or Wh￿ OJn&s are raised for particular restricted purFMises.
Furtber explanation of the nature and pw)ose of e￿h fuDd is included in the note5 to the fttwicial statements.
l*asimg eommitments
Rentals paid under oixrnting1¢&5es are charged to the Statement of Financial Activtti¢s &8 ittcuttd.
Finantial Instrnments
The Trust only has fjnancial assets alld financial liabilities of a krnd ￿￿t qualify &s basic financial insttuments.
Basic financial instsunents are initialty recOgnis￿ at transaction Tmlue and sub5equ¢Dtly me&8ured at their
settlement value.
Pension ¢05ts
The company operates a def]ned contributii)D ￿nSIOn scherne. Contrlj )uÉions payable to the W￿PanY'S pension
scheme are ¢harged to the Statement of Financial ActivAties ID the period to which they relate.
18
¢ontinu¢d...

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 31 DECEMBER 2022
DONATIONS AND LEGACIES
2022
2021
Donations
Legacies
Grants
641,563
39,145
67.01)0
613,868
76,366
747 708
690
Grallts receive¢L included itl the abov4 aTe as follows-.
21122
2021
Other grants
67.1liXI
OTHER TRADING AcrivrriES
2022
2021
Ev¢nt income
Shop income
330,862
28.192
165,385
359,054
174.963
INVESTMENT INCOME
2022
2021
Deposit account interest
53
RAJSING FUNDS
Raising donations and legacies
2022
2021
Staff costs
Rates and water
Light and heat
Tel¢ph(Trne
Postage and $tationery
Sundries
Motor arKI travel expens&q
Events
Accountan
159,143
12,4411
528
5538
159.(K)I
11.425
463
4.421
5.461
1,160
86
115,453
1,656
1,075
209,763
392 729
300
19
continued...

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FIiYAf4ciAL STATEMENTS - continued
FOR THE YEAR Ef4DKD 31 DECEMBER 2022
CHARITABLE AcfIviTIES COSTS
Support
C4)sts (5¢¢
note 8)
Costs
TotAIs
Provision of holidays and Telatrd
activities
587
6$￿65
6S3
SUPPORT COSTS
Human
Totsls
Pmvision of holidays aud related activities
3J28
60
NET INCOMEI(EXPENDITURE)
Net incomel(expenditure) is stated afterchaTgingl(crediting):
2022
2021
Awditors, remuneration
D¢preciaÉion- owned assets
Hire of plant and machinery
Surplus on disp)sal of fixed assets
6.600
34J13
2,243
6,400
35,722
1.900
io.
TRUSTEES, REMUNERATION AND BENEFrts
None of the trnStee5 rec¢ived remuneration or other benefits for tbe year ended 31 tkc¢Ml￿T 2022 nor for tbe
year ended 31 Dec¢mber2021.
Bookkeepin& payroll and accounting services are provided by MBL (Business and Tox Advisers) Li]nited iti
wbich one of the Tru*e¢s is a director. Fees lor this wolk amoullted to £5,172 in the year {2021: £5,598).
Included in creditors at the year end is as a balance relating to MBL Ill the amount of £nil (2021.. £nil).
Trusttes. expenses
There were no tn￿, ¢xpellsts paid for the year ended 31 December2022 nor for the year ended
31 December 2021.
20
c4)ntinued...

THE CHILDREN'S ADVENfuRE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR ENDED 31 DECEMBER 21122
ii.
STAFF COSTS
2022
2021
Wages and salarie5
Social security costs
Pension contributions
Healthcare costs
434?58
35,779
11,107
362,252
23,811
8,542
The TThst considers its key management persornel to comwise the TNst¢es and the Chief Executive. The totsl
employment benefits including employ¢r P¢DSiOll conttibutions of the key nianagement personnel were
£69,205 (2021= £42.582).
On¢ ernployee received emoluments in ¢xw of £60.IM>O (2021: None).
The average number of employ¢¢s duriJtg the year w&8 31 (2021: 20).
12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACIIVITIES
Unrestricted
fimds
Restricted
fi]nd5
Total
fjmds
INCOME AND ENDOWMENTS FROM
Donations aDd lega¢i¢s
604234
86,IXM)
690,234
Otber trading a¢livities
tnvestment income
Other illcome
174.963
53
174,963
53
Totsl
855.712
941712
EXPENDITifRE ON
Raiging ￿ndS
233.450
66,819
300,269
Charltsble activities
Provision of bolidays and relat¢d #¢tiYiti
494 592
Total
794 861
NET INCOMEI(EXTrENDrruRE)
Trnnsfers between fuDds
260.717
(113.866)
146,851
Net tDovement ill luDds
269,946
(123,095)
146,851
RECONCtLIATION OF FUNDS
Total fund5 brougbt fonvard
1288,479
186.967
1.475.446
TOTAL FUNDS CARIUED FORWARD
1558 425
63.872
1622 297
21
coutillued...

THE CHtLDREP4'S ADVENfuRE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS - contillued
FOR THE YEAR Ef4DED 31 DECEMBER 2022
13.
TANGIBLE FIXED ASSETS
Fixtures
Freehold
Plant and
machtnery
Totals
cosr
At l January 2022
Additions
1,499,156
19354$
511,136
2203,837
At 31 December 2022
193
024 511,136
2232 705
DEPRECIATION
At l January 2022
Charge for year
797,984
26,093
176,880
4,631
498.786
3589
IA73,650
34J13
At 31 December 2022
824.077
502
181511 ￿75
07.963
NET BOOK VALUE
At 31 December 2022
703 947
12.034 ￿761
724 742
Ai 31 Decernber 2021
701 172
12,350
730,187
Fr¢¢hold buildings includes land which is t￿t depre¢iatwL
14.
STOCKS
2022
2021
Stocks
I l.(H)O
15.
DEBTORS: AMOUNTS FALLING DUE WfnllN ONE YEAR
2022
2021
Other debto
Income t&¥ recoverable- Gift Ald
Prepayments and accNed income
218
4,157
69
22
continueiL..

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL sTATEl￿NTs- Continued
FOR THE YEAR ENDED 31 DECEMBER 2022
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
2021
Social security and other t&xes
Other creditors
Accrued expenses
9,922
3281
19,721
9,100
2,241
32,924
17.
LEASING AGREEMENTS
Minimum lease payments uttder non-callcellable operatuig leases fall due as follows:
2022
2021
Within one year
Between one and five y¢aT5
11,666
1041
12,074
18. MOVEMENf IN FUNDS
Net
movement
ll fimds
T￿￿fer$
between
funds
At
31.12.22
At 1.122
Unrestricted fNnd$
General fund
Fund raising & publicity
Charity shop
155&425
15,679
&7,673
43,656
{63.673)
1,617,760
I￿51425
59J35
1.617,7611
RestTlCted funds
In¢rea5e S¢rvi¢e
03￿71
1043
66,915
TOTAL FUNDS
1684 675
23
coThtinueiL..

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEi¥IEIYTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022
18.
MOVEMENT IN FUNDS- eontiDued
Net movement in fill￿. included in the above ar¢ &s follows:
Incorning
Resources
¢xpended
Movement
in funds
Unrestricted fuD(15
General fund
Fund raising & publicity
Charity shop
638.046
348,986
28.193
{622J67)
(28S?13)
15,679
63.673
20,01
1,015325
(955891J)
59?35
Restricted fuDds
InCr￿e Service
93,101
{90,058)
TOTAL FUNDS
1.045948
62
1,108J26 ￿ ￿78
CfjmpaT8tives for moYemeDt in fuDds
N¢1
movement
ill fimds
Transfers
between
fi￿dS
At
31.k2.21
At 1.1.21
Unrestricted funds
General ￿nd
Fund Faising & publicity
Charity shop
1288,479
313,906
(49,3 In
(43,960)
49.317
1,558,425
1288.479
260,717
9229
1,558.425
Restricted fund$
Increase SerYi¢¢
186,967
(113.866)
(9.229)
63,872
TOTAL FUNDS
1622 297
24
continu¢d...

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS- coDtiDlled
FOR THE YEAR ENDED 31 DECEMBER 2022
18.
MOVEMENT IN FUNDS- continued
Cojnparative nel mov¢ment in included in the alKTrve are &$ follo
Incoming
R¢501]rces
expended
Movement
in funds
Ullrestrieted funds
General fund
Fund raistllg & publicity
Charity shop
680,750
165,385
9.577
(366,844)
(214,702)
313.906
(49.317)
855,712
(594,995)
260,717
Restrietsd funds
Increase Service
(19),866)
(113,866)
TOTAL FUNDS
146,851
A cu￿ent year 12 months and prior year 12 months combined position is ￿ follows".
Net
movemeTrt
in funds
Trallsfers
bdween
fimds
At
31.12.22
At l.lal
Unrestrleted IIiDds
General filnd
Fwid Trising & publicity
Charity shop
1288,479
329,585
14,356
(304)
{14,356)
23.889
1.617.760
1288.479
320,052
9229
1.617.760
Restrieteil funds
tncrease Service
186,967
(110,823)
(9.229)
66.915
TOTAL FUFIDS
209
1475 446 a29
1684 675
25
conlinued...

THE CHILDREN'S ADVENfuRE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS- eontinued
FOR THE YEAR EI¥DED 31 DECEMBER 2022
18.
MOVEMENf IN FUf4DS- continued
A current year 12 months and prior year 12 montbs combined Det mov¢￿ent in fimd4 included in the above are
as follows:
Inwmi]]g
Resources
r¢50urces expended
Movement
in fullds
UDre5trieted IIiDds
General
Fund raising & publicity
Charity shop
1,318,796
514.371
(989.211)
(500.015)
61.659
329,585
14,356
1.810.937
(1.550,885)
320,052
Restricted funds
Increase Service
179.101
(289.924)
(110.823)
TOTAL FUNDS
2 050 038
1840.809
19.
RELATED PARTY DISCLOSURES
There were no related party transactions for the yeaT end￿ 31 DecemTrKr 2022 other than that &8 dtsclosed in
note 10.