Charity registration number 1003675
Company registration number 02561611 {England and Wales)
THE CHILDREN'S ADVENTURE FARM TRUST LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

THE CHILDREN'S ADVENTURE FARM TRUST LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
P A Collier
A Coverdale
N M Graham
C E Sandland
(Appointed 6 August 20241
(Appointed 23 August 20241
(Appointed 20 August 20241
(Appointed 6 August 20241
(Appointed 6 August 20241
(Appointed 16 December 20241
(Appointed 16 December 20241
(Appointed 16 December 20241
(Appointed 16 December 20241
P l H Scotson
P J Gowing
N A Fitton
R Brooks
P Cohen
Senior management
Eccles
Chief Executive
Charlty number
IIX>3675
Company number
02561611
Registered office
Booth Bank Far
Reddy Lane
Millington
Cheshire
WA14 3RE
Auditor
Mitchell Charlesworth (Audit) Limited
24 Nicholas Street
Chester
CHI 2AU

THE CHILDREN'S ADVENTURE FARM TRUST LTD
CONTENTS
Page
Chairman'5 Statement
Trustees, report
Independent auditor's report
9-12
Statement of financial activities
13
Balance sheet
14
Statement of cash flows
15
Notes to the financial statements
16-27

THE CHILDREN'S ADVENTURE FARM TRUST LTD
CHAIRMAN'S STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2024
It is with immense pride and genuine delight that I share with you the remarkable achievements of The Children's Adventure
Farm Trust ICAFfi over the past year. In 2024, through the extraordinary dedicakn.on of our 5UPPOrters, volunteers, Trustees
2nd staff, we've continued to create magic31 moments and lasting memories for hundreds of children facing life's biggest
challenges.
In a year where many tsmilies have faced unprecedented pressures from the cost of living crisis, CAFT has stood as a beacon
of hope and joy. We've witnessed firsthand how our unique sanrtuary has provided respite, adventure, and freedom to
vulnerable children and their families who otherwise would have missed out on the simple joys of childhood that every young
person deserves.
Our Impact in 2024
Our commitment to our vision -
'helping children c￿ate remarkable memories that last a lifetime" has been brought to life
through our diverse programme of activities..
Residential breaks - our historic 17th Century Farmhouse and Respwte Facility
have welcomed children to experience unforgettable holidays beyond their
every reach. For many this represented their first time away from home. and
it was truly heart warming to witness their blossoming confidence and
independence through a carefully crafted programme of accessible.
stimulating and joyful ath'vities.
Dayvisits- The transformative power of one day at CAFTcannot be overstated.
We continue to see extraordinarily positive change5 as children benetit from
fresh air and the tranquil beauty of our Cheshire countryside setbng. From
bonding with our animals to exploring our 10-3cre wonderland, from creative
woodland activities to the simple freedom of our outdoor spaces. each
experience has sparked joy and wonder.
All out Adventure. 'Forest School, This flourishing programme has seen
exciting developments throughout our Woodland area. including a new fire-pit
shelter, addits.onal seating and innovats.ve artivity zone5 such a5 Water play and
our sensory walkway. The children have embraced the outdoors in all
weathers, developing a deeper connection with nature while learning to enjoy,
protect 2nd cherish their natural environment.
Easter-themed vlslts - Our seasonal celebrations brought smiles through fully accessible Easter Egg trails acr055 the farm, with
children solving clues and taking home Easter Eggs generously donated by our wonderful supporters.
CAFTfèst Our annual family festival created an inclusive celebration where children with physical, learning or social needs
could enjoy exciting experiences at their own p3ce. Wtth relaxed performances and mulriple entertainment zones, every child
could participate fully and create joyful memories.
Halloween-themed - Our autumn programme delivered all the fun of the Farm. with a spooky twist. Children delighted in
crafts, music, storytelling. games and the simple pleasure of toasting marshmallow5 around our camptire.
Christmas parties - Our magical Winter Wonderland brought festive joy to children whose needs often make tradition21
Christmas actr"vitr"es challenging. Each child experienced festive craft5. magical activitr.es and a special visit to Santa, leaving
with arms full of presents and heads full of precious memories.
y4

THE CHILDREN'S ADVENTURE FARM TRUST LTD
CHAIRMAN'S STATEMENT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Looking forward with purpose
The past year has seen changes to our Board structure and personnel. We extend our sincere gratitude to our previous Board
members for their dedicated service and invaluable contributions over many years.
As we move into 2025, we're excited to begin implemenring -our Way Forward," our ambifious 2025-2030 strategv
underpinned by our core values of Belonging, Care, Respert and Stewardship. Under the governance of our new, expanded
and committed Board, we are energised and rea(Jy to embrace the opportunitr'es and challenges that lie ahead.
We're developing promising new partnerships wtth schools. youth group5 and organisations supporknng young people to deliver
one off and multi-week programmes tailored to the children they support. With increased funding, we hope to intmduce
transportation services for families without access to cars, making our countryside haven accessible to even more children
who need us.
Our Foundation Five commitments of enhancing our Facilitie5, expanding our capacity, raising our Profile, growing our Income,
and building our Memberships will guide our journey toward our bold vision of creating lifeb'me memories for 150,00 children
by 2030.
In the current economic landscape, fundraising remains a signtficant challenge as we 5trrve to maintain and expand our vitsl
services. Nurturing relationships with our current supporters continues to be a priority-ensuring everyone who contributes
to CAFT feels v21ued and understands the profound impact of their support is something we take immense pride in.
We're actively refining our fundraising strategy to explore new avenues of support, with particular focus on growing our
membership programme, strengthening corporate partnerships. and developing relaDonships with high net-worth individuals.
These initiatives will be crucial in helping us realise the full potential of Our Way Forward.
As we reflect on another year of making magic happen at The Children's Adventure Farm Trust, we extend our heartfelt
gmtitude to everyone who has been part of our journey. Together, we're creating a place where children facing life's biggest
challenges can find joy. freedom, and the unforgettable experiences that childhood should be made of.
Thank you for being part of our story.

THE CHILDREN'S ADVENTURE FARM TRUST LTD
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial ststements for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note I to the financial
statements and comply with the charity's tgoverning documentl, the Companies Act 2006 and "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 IFRS 1021" leffective l January 20191.
Objectives and activities
Objectives and aim5
The Children's Adventure Farm Trust Ltd ICAFT or the Farml exists to provide free holidays and recreational facilities to
disadvantaged children and, where necessary, their familie5 in the North West of England and bordering countie5. These
activities are largely carried out from the Charity's site at Booth Bank Farm. near Altrincham, but also include day trips and
events at other nearby places. The children who come have life limiting conditions. chronic sickness. and disabilities or will
come from extremely impoverished backgrounds. This enables them to have a￿aZIng holidays and activity days at our
wonderful premises. The Charity hopes that each child visitor will benefit by developing their own physical, mental and spiritual
capabilities. as well as improve their overall condition of life.
As in previous years, the Trust is financed by a combination of donations from other charitsble trusts, grant making bodies,
fundraising and sponsored events. corporate organisations. indNiduals and communrty groups. Our supporters are provided
with a host of opportunities to SUPPOrt our cause through their preferred method, this could include; giving a personal donation,
undertaking fundraising through their own activity. attending one of our flagship events or participating in a challenge event.
The Charity has continued to be successful in attracting companies to undertake team builds on the Farm. This ha5 resulted in
a large amount of maintenance and renewal work that has been completed at no cost to the Trust.
Public benefit
The Trustees have considered the Charity Commission guidance on public benefit in Section 17 of the Charities Art 2011. By
fulfilling its objectives to provide holidays and other recreational activities to Children disadvantaged through illness, disabilitv,
poverty or other emotional needs, the Trustees consider the Charity is indeed providing a public benefit.
Achievements and performance
Significont octNvities ond ochievements ogoinst objertives
The Charity is committed to delivering a varied programme of successful fundraising including events and challenges that help
raise vital funds needed to provide holidays, day trips and special events for disadvantaged children. Our team of fundraisers
tske pride in relationships built with otjr committed supporter base, and ensure strong stewardship remains in place throughout.
As members of the Fundraising Regulator. our team take all measures to increase public trust in the sector 2nd ensure we remain
transparent through all our work, following the best practice as outlined in the Institute of Fundraising Code of Practice. Our
Charity has also signed up to receiving supp￿SsIonS under Fundraising p￿ference Service and is delighted that to date no
requests have been made.
Our approach to fundraising is monitored by our Board of Trustees through effective reporting. which evaluates the success of
different income sources, and identifies areas for review. CAFT 15 committed to strengthening the oversight and assurance of
those fundraising on the Charity's behalf. to ensure information on best practice is readily available to our supporters. as well
as identifying further potential to increase income generation.
The Charity doe5 not engage agencies or third parties to delrver face-to-face, telephone or other direct marketing caTnpaigns,
and is committed to protecting the information and data to everyone we come into contart with, and recognise that this needs
to be kept safe. We never give or sell any data or inforniation to charities or companies and pride ourselves on sharing timely,
meaningful information with those who are happy to learn more from ourselves.

THE CHILDREN'S ADVENTURE FARM TRUST LTD
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Financial review
FTnantial position
The total incoming resources for the year were £1.037.54212023= £1,251,819) whilst expenditure amounted to £1,157,843
12023 £1.046.5521. producing a net movement in funds of1£120.301112023.. £205.2671 for the year. At the end of 2024. the
Trust maintained net assets of £1.77m12023= £1.89ml, with £1.141,52312023.. £1,141,088) held in liquid funds. This strong
financial foundation-exceeding our nine- month working capttsl tsrget empowers us to drive forward our ambitious plans
for creatr'ng lasting memories for 150,000 children by 2030.
Living our value of Stewardship. we've carefulty managed our resources while investing in magical experiences for children.
This balance of prudent linancial management and passionate purpose enables us to build on our Foundation Five
commitments.. enhancing our Facilitt'es, expanding our Capacity, raising our Profile, growing our Income, and bLJilding our
Membership.
Diverse Income Streams
Our fundraising approach reflects the depth and breadth of our community connections=
Charitable Trusts remain our largest contribLrtors, providing substantial funding that enables us to plan WTth contidence.
Events and Challeng.",
continue as a vibrant cornerstone of our fundraising success, with the Annu31 Grand Ball and Ladies
Lunch creating memorable occasions while generating signifi.cant income. and our challenge events including successful TukTuk
trips providing both great fundraising and relationship building with our supporters.
Community Initiati¥E5 have flourished, with local schools partnering with us not only for fundraising but also through valuable
work experience opportunities for pupils embodying our Belonging value by creating meaningful connections.
Corporate Partnershlps have grown through innovative approaches, from team-building activtries that provide essenri81
volvntary support to holiday sponsorships for visvhng chil(Iren.
Individual Giving continues to demonstrate the heartFelt commitment of our supporters. alongside in-kind donations ranging
from everyday e55entia15 to special treats that enhance every child's CAFf experience.
Ventsc￿rity￿fjts&tYea￿
, E29.785.60
The results for the year are shown in the Statement of Financial Activities.
Reserves policy
Through thoughfful planning, our reserves bridge the gap between expendrture and income while providing essential security
against unforeseen costs- reflecting our commttment to Respect for our wpporters. contributions.
The Board maintains suffi.cient free reserves to cover at least nine months, anticipated expendrture. a prudent approach we've
successfully maintained throughout 2024. This careful balance of financial stability and mission advancewnent ensures we can
continue creating magical moments while planning confidently for the future.
Our financial forecasting shows steady income prospects in the coming years. testament to our dedicated fundraisinE team.
While navigating the challenging economic climate affecting all chartbes, we remain vigrlant in reviewing our reserve5 P05Ftion,
ensuring we can operate effectively while pursuing our strategic vrsion of transforming children's lives.

THE CHILDREN'S ADVENTURE FARM TRUST LTD
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Investment policy
Our investment strategy exemplwfies our careful Stewardship of resources. The Trust invests 5urplu5 fund5 only in Board-
approved vehicles, ensuring both security and optim31 rettjrns.
All investments are placed exclusively in recognised instruments operated by established financial institutions. We prioritise
achieving the best possible returns while maintaining necessary flexibility to support our mission. Professional advice guides
our decisions, ensuring resources are maxrmised for the benefit of the children we serve.
Plans for future periods
The need for CAFT'S unique blend of joy. freedom and adventure continues to grow. Our commitment to creating remarkable
memories that last a lifetime drives everything we do.
Throughout 2024, we've laid crucial groundwork for our ambitious 2025-2030 strategy. We've enhanced our magical 10-acre
Slte. introduced innovative activities. and explored eycwting possibilities forfuture development-all with one purpose.. to reach
our bold vision of creakn.ng lifekn.me memories for 150,0(M) children by 2030.
Our Foundation Five
Our strategic growth rests on five interconnected pillars that work in harmony to transform children's lives..
In 2024, we began enhancing our beautiful Cheshire countryside sf(e. improving our Grade 2 listed farmhouse,
Sports hall, forest school. and playground. Our plans include developing new features that will delight and inspire, ensuring
every corner of CAFf creates magical moments for Vi5Tting children.
Capacity- We're finding innovative ways to welcome more visitors while ensuring every experience remains special. By making
smarter use of our spaces. time, and resources. we're reaching more families who need us while preserving the quality and
care that makes CAF[ unique.
Profile- We're strengthening CAFT'S voice and visibility, telling our story more powerfully to help everyone understand notjust
what we do, but the lasting impact we create. Our goal is to become the first choice for individuals, companies, and trusts
wanting to support transFormats"on in young live5.
Income - Our focus on 5UStainable, diverse funding streams ensures we can create more magical experiences year after year.
We're nurturing existing relationships while exploring new avenues of support. making every pound work as hard as possible
for the children we serve.
Mernbership We're building a vibrant community of passionate advocates who'll help shape CA￿,5 future. This will
strengthen both our governance and our impact. creating a diverse network of supporters committed to our mission. With this
robust foundation and guided by our values of Belonging, Care, Respect and Stewardship, we're creating a future where more
chrldren facing life's biggest challenges can discover adventure, joy, and freedom at The Children'5 Adventure Farm Trust.
Structure, govern3nce and management
The Trust is a company limited by guarantee. governed by its memorandum and articles. with no share capital. and is a
registered Charity. The Directors of the COTnpany are Its only Tnember5 and are also its Trustees for the purposes of Charity
law. Details of the amounts guaranteed by members are given in the accounting policies.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date
of signature of the finantial statements were-
M Bulcock
J Worrall
A McGladrigan
P A Collier
A Coverdale
N M Graham
(Resigned 4 August 20241
(Resigned 5 August 20241
(Resigned 31 July 20241
(Appointed 6 August 20241
(Appointed 23 August 20241
(Appointed 20 August 2024
C E Sandland
P J H Scotson
P J Gowing
N A Fitton
R Brooks
P Cohen
(Appointed 6 August 20241
(Appointed 6 August 20241
(Appointed 16 December 20241
(Appointed 16 December 20241
(Appointed 16 December 20241
(Appointed 16 December 20241

THE CHILDREN'S ADVENTURE FARM TRUST LTD
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
New Directors may be appointed by passing of an ordinary resolution of the Company's members in general meeting. On
appointment, any new Director would become a Trustee and member of the Company.
The Directors may also invite applications for new members in such form as they decide but would only do so if they considered
it would benefit the future activities of the Charrty.
Organi5ationalstructure
The board of Trustees administers the Charity and meets at least quarterly. A Chief Executive is appointed by the Trustees to
manage the day-to-day operations of the Charity. To facilitate effective operations, the Chief Executive has delegated authority,
within terms of delegation approved by the Trustees. for operational matters including finances. employment and operational
activities.
On 6 August 2024, we experienced a significant milestone in our governance journey when the previous board of trustees
completed their term after many years of service to CA ￿. We extend our heartfelt gratitude to each of them for their
contribution to CAFT.
On the same day. a new interim board was appointed with two transformative priorities that directly support our "Our Way
Forward" strategy..
l. Expanding our Membership Foundation". Estsblishing a larger. more diverse board of trustees to bring fresh
perspettives and broader expertise to guide CAFt's future
Creating a robust membership structure for the charity that aLJthentically
represents the families and children CAFT supports. strengthening both our governance and our impact
These governance developments directly advance our fifth Foundation Five commitment Building our Membership
creating a community of passionate advocates who'll help shape CAFT's future while ensuring our decision-making remains
closely connected to the need5 of those we Serve.
ondtroinirgof:
New Trustees undergo an orientation day to brief them on: their legal obligations under Charity and company law, the Charity
Commission guidance on public benefit, and inform them of the content of the Memorandum of Articles of Association, the
committee and decision-making processes. the business plan and recent financial performance of the Charity. During the
induction day they meet key employees and other Trustees. Trustees are encouraged to attend appropriate external training
events where these will facilitste the undertaking of their role.
Remunerotion policy
The Trustees are actively involved in overseeing the Charity's artivities and meet on a regular basis throughout the year.
None of the Trustees receive remuneration orother benefit from their work with the Charity. Any connertion between a Trustee
or senior manager of the Charity with a supplier of goods or services to the Trust must be disclosed to the full board of Trustees
in the same way as any other contractual relationship wrth 3 related party. Bookkeeping, payroll and accounting services were
provided to 31 August 2023 by MBL (Business and Tax Advisers) Limited in which one of the Trustees is a director (resigned 6
August 20241. Fees for this work amounted to £Nil in the period ended 31 December 202412023.. £3.3961.

THE CHILDREN'S ADVENTURE FARM TRUST LTD
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Other matters
Risk management
LivinE our values of Care and Stewardship, the Trustees diligently rdentify and review risks to which the charity is exposed,
ensuring appropriate controls provide reasonable assurance against fraud and error.
Our comprehensive risk management approach reflects our commitment to creating a safe, nurturing space where every child.
family member, staff member and volunteer feels protected. This strategy comprises=
A thorough annual review of principal risks and uncertainties facing the Charity.
Well-crafted policies, systems and procedures that mitigate identifi.ed risks.
Practical procedures designed to mFnimise potentiol impacts should risk5 materialise.
This careful approach has identified financial sustainability as a key consideration. The Trustees actively manage this aspect of
our Stewardship through regular. detailed reviews of cashflow. forecast revenue. costs. and liquidity-ensuringwe can continue
creating magical experience5 for years to come.
Equal care is devoted to safeguarding our visitors through meticulous attention to fire safety. health and safety protocols, and
food hygiene standards. These crucial protech.ons are maintained through up-to-date accreditations. robust policie5 and
procedure5, and regular specialised training for staff working in these area5-creating the safe, supporknve environment
essenb'al for children to thrive during their CAFT experience.
Our volunteers
Our volunteers are the heartbeat of CAFt. embodying our value of Belonging by creakn.ng a welcoming community where
everyone can be themselves. These extraordinary individuals-the living expression of our wider Bigger Picture
commitments-tr3nsform our Foundation Five pillars into real-world magic for the children we serve.
Our wonderful volunteer family contributes in countless ways= tending our beautiful ground5 and buildings. managing
donations at our Knutsford Charity Shop, bringing warmth and welcome to our events, an(1 enabling us to extend our opening
hours while managing costs effectively.
Each volunteer brings unique skills an(1 passion to CAFt, matched thoughtfully to areas where they can make the greatest
difference. We provide Clear support and genuine appreciarion, creaDng a volunteering experience that's both meaningful for
our mission and rewarding for those who give their time.
During 2024, the combined total of all the volunteer hours given to the chartty was the equivalent of 12.5 full tr.me hours posts.
An amazing effort from everyone involved, which is worth around £31XJ,000 in real term savings.
The dedication of our volunteers. their generosity of spirit. energy and talents, creates the special atmosphere that makes
CAFT a place where lasting connections grow. We are profoundly grateful to each volunteer whose contribution helps create
remarkable experiences where children tan distover joy, freedom and magit31 memories to treasure.

THE CHILDREN'S ADVENTURE FARM TRUST LTD
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Statement of trustees. responsibilities
The trustees, who are also the directors of The Children's Adventure Farm Trust Ltd for the purpose of company law. are
responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the
state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure,
of the charitable company for that year.
In preparing these financial statements. the trustees a￿ ￿QUi￿d to-
select suitable accounting policies and then apply them consistently..
observe the methods and principles in the Charities SORP-
make judgements and estimates that are ￿aSonable and prudent,. and
prepare the finantial statements on the going concern b3si5 unle55 It is inappropriate to presume that the charity will continue
in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the
financial position of the charity and enable them to ensure that the financial ststements comply with the Companies Act 2006.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
es re
as approved by the Board of Trustees.
P A Collier
Trustee
27.05.2025
Date-

THE CHILDREN'S ADVENTURE FARM TRUST LTD
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE CHILDREN'S ADVENTURE FARM TRUST LTD
Oprnion
We have audited the financial statements of The Children's Adventure Farm Trust Ltd (the 'ch3rity'l for the year ended 31
December 2024 which comprise the statement of financial activities. the balance sheet. the statement of cash flows and notes
to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in
their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The
FinGncial Reporting Standard applicable in the UK and Republic OA Irelond (United Kingdom Generally Accepted Accounting
Practice).
In our opinion, the financial statements:
give a true and fair view of the state of the charitsble company's affair5 as at 31 December 2024 and of its incoming
resources and application of resources, for the year then ended-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Art 2¢XJ6.
Basis for OPTnion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our
responsibilities under those standards are further described in the Auditors responsibilities for the audit of the finuncial
statements section of our report. We ère independent of the charity in accordance with the ethical requirements that are
relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfillerj our other
ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion.
Conclusions ￿lating to going concern
In auditing the financial statements, we have concluded that the trustees. use of the going concern basis of accounting in the
preparation of the financial ststements is appropriate.
Based on the work we have performed, we have not identified ary material uncertainties relating to events or conditions that,
individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at
least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees wtth respect to going concern are described in the relevant sections
of this report.
Other information
The other information comprises the information included in the annual report other than the financial Statements and our
auditor's report thereon. The trustees are responsible forthe other information contained within the annual report. Our opinion
on the financial statements does not cover the other information and we do not express any form of assurance conclusion
thereon. Our responsibility isto read the other information and, in doing $0, considerwhetherthe other information is materially
inconsistent with the financial ststements or our knowledge obtsined in the course of the audit, or otherwise appears to be
materially misstated. If we identify such material inconsistencies or apparent material misstatements. we are required to
determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we
have performed, we conclude that there is a material misstatement of this other information. we are required to report that
fact.
We have nothing to report in this regard.

THE CHILDREN'S ADVENTURE FARM TRUST LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE CHILDREN'S ADVENTURE FARM TRUST LTD
Matter5 on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports)
Regulations 2008 require us to report to you if, in our opinion..
the information given in the financial statements is inconsistent in any material respect with the trustees, report., or
sufficient accounting records have not been kept; or
the financial ststements are not in agreement with the accounting records- or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the statement of trustee5' responsibilitie5. the trustees, who are a150 the directors of the charity for
the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they
give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of
financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial
statements, the trustees are responsible for assessing the charity's ability to continue as a going concern. disclosing, as
applicable. matters related to going concern and using the going concern basis of accounting unless the trustees either intend
to liquidate the charitable company or to cease operations. or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and reFXJrt in accordance with the Act and
relevant regulations made or having effect thereunder.
Our objectives are to obtsin reasonable assurance about whether the financial statements as a whole are free from material
misstatement, whether due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance
is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS IUKI will alway5 detect a
material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or
in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these
financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our
responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to
which our procedures are capable of detecting irregularities. including fraud. is detsiled below.
10-

THE CHILDREN'S ADVENTURE FARM TRUST LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE CHILDREN'S ADVENTURE FARM TRUST LTD
We identify and assess the risks of material mi55tatement of the financial statements, whether due to fraud or error, and then
design 3nd perform audit procedures responsive to those risks, including obtaining audit evidence that Is sufficient and
appropriate to provide a basis for our opinion.
Identifying and assessing potential risks related to irregularities
In identifying and assessing risks of material misstatement in respert of irregularities. including fraud and non-compliance with
law5 and regulations, we considered the following..
the nature of the industry and settor, control environment and business performance..
the company's own assessment of the risks that irregularities may occur either as a result of fraud or error,.
the results of our enquirie5 of management and members of the Board of Directors of their own identification and
assessment of the risks of irregularities..
any matters we identified having obtained and reviewed the cornpany'5 documentation of their policie5 and
procedures relating to-
identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-
compliance..
detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged
fraud..
the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations.. and
the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial
statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the company for fraud
and identified the greatest potential for fraud in the following area.. the timing of the recoEnition of revenue. In common with
all audits under75￿ IUKI, we are also required to perform specrfic procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory framework that the company operates in. focusing on provisions
of those laws and regulation5 that had a direct effect on the determination of material amounts and disclosures in the financial
statements. The key laws and regulations we conSide￿d in this context included the UK Companies Act and local taxation
legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements
but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty. These
included Data Protection Regulations.
As a result of performing the above. we identified the timing of the recognition of revenue as the key audit matter related to
the potential risk of fraud.
In addition to the above. our procedures to respond to risks identified included the following..
reviewing the financial statement drsclosures and testing to supporting documentstion to assess compliance with
relevant laws and regulations described above as having a direct effect on the financial statements-
enquiring of management and members of the Board of Directors concerning actual and potential litigation and claims-
performing analytical procedures to identify any unusual or une¥pette(I relationships that may indicate risks of
material misstatement due to fraud-
reading minutes of meetings of those charged with governance and reviewing correspondence with relevant
authorities where matters identified were significant,. and
in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries
and other adjustments,. assessing whether the judgements made in making accounting estimates are indicative of a
potential bias,. and evaluating the busine55 rationale of any significant transactions that are unusual or outside the
normal course of business.
We also communicated relevant identified law5 and regulations and potential fraud risks to all engagementteam merrhbers and
remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
11

THE CHILDREN'S ADVENTURE FARM TRUST LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE CHILDREN'S ADVENTURE FARM TRUST LTD
A further description of our responsibilities is available on the Financial Reporting Council's website at- https.'l/www.frc.org.uk/
auditorsresponsibilities. This description fomis part of our auditor's ￿pOrt.
Use of our report
This report is made solely to the chariVs trustees. as a body. in accordance with part 4 of the Charities IAccounts and Reports)
Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are
required to state to them in an auditor'5 report and for no other purpose. To the fullest extent permitted by law, we do not
accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this
report. or for the opinions we have formed.
Jamielee Johnston (Senior Statutory Auditor)
for and on behalf of Mltchell Charlesworth (Audlt) ilmlted
27.05.2025
Accountants
ststutory Audltor
24 Nrcholas Street
Chester
CHI 2AU
Mitchell Charle5WOrth (Audit) Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for
appointment as auditor of a company under sertion 1212 of the Companies Art 2006.
12-

THE CHILDREN'S ADVENTURE FARM TRUST LTD
STATEMENT OF FINANCIAL AcfiviTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrfcted
fvnds
2024
Restrfcted
nds
2024
Total
Unrestrlcted
funds
2023
Restrlcted
funds
2023
Total
2024
2023
Notes
Income from:
Donations and legacies
Other trading activities
Investments
623.072
372,767
13.591
28.112
651.184
372,767
13.591
555.991
417,005
8.573
270,250
826,241
417,005
8.573
Total income
1,009.430
28.112
1,037,542
981,569
270,250
1,251,819
Expenditure on..
Raising funds
Charitable activitie5
428.291
727,352
428,291
729,552
393,687
632,233
393.687
652,865
2.200
20,632
Total expenditure
1.155.643
2.200
1.157.843
1.025.920
20.632
1.046.552
Net incomellexpenditure)
1146.2131
25.912
1120.3011
144.3511
249.618
205.267
Transfers between funds
9,912
19.9121
Net movement In funds
1136.3011
16,000
1120,3011
144,3511
249,618
205,267
Reconciliation of funds:
Fund balances 3t l January 2024
1.573,409
316.533
1.889,942
1,617,760
66,915
1,684.675
Fund balances at 31 December
2024
1,437,108
332,533
1,769,641
1,573,409
316,533
1,889,942
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from
¢ontinuing activities.
13-

THE CHILDREN'S ADVENTURE FARM TRUST LTD
BALANCE SHEET
ASAT31 DECEMBER 2024
2024
2023
Fixed assets
Tangible assets
678.884
710,643
Current assets
Stocks
Debtors
Cash at bank and in hand
13
11,140
4.427
1.141.523
45,315
29,319
1,141.088
14
1.157.090
166,3331
1.215,722
136,4231
Creditors: amounts falling due within one year
Net current assets
1,090,757
1,179,299
Total assets les5 current liabilities
1.769.641
1.889.942
The funds ofthe charity
Restricted income funds
Unrestricted funds
16
332,533
1.437.108
316,533
1.573.409
17
1.769.641
1.889.942
The Company is entitled to the exemption from the audit requirement contsined in section 477 of the Companie5 Act 2006, for
the year ended 31 December 2024, although an audit has been carried out under settion 144 of the Charities Act 2011.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect
to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements under the requirements of the
Companies Act 2006. for the year in question in accordance with section 476.
These f inancial statements have been prepared in accordance with the provisions applicable to companies subject to the small
companies reEime.
27.05.2025
ancial sta
ts were approved by the trustees on .
P A Collier
Trustee
Company registration number 02561611 (England and Wales)
14-

THE CHILDREN'S ADVENTURE FARM TRUST LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Cash flows from operating activities
Cash (absorbed byllgenerated from operations
113,0701
262,300
Investing activities
Purchase of tangible fixed assets
Investment income received
118,4911
8,573
13.591
Net cash generated froml{used in) investing
activities
13.591
19.9181
Net cash used in financing artivities
Net increase in cash and ¢ash equivalents
521
252,382
Cash and cash equivalents at beginning of year
1,141,088
888,706
Cash and cash equivalents at end of year
1,141.523
1,141,088
15-

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
Charity information
The Children's Adventure Farm Trust Ltd is a private company limited by guarantee incorporated in England and Wales.
The registered office is Booth Bank Farm. Reddy Lane. Millington. Cheshire. WA14 3RE. The company does not have share
capital.
The guarantors at 31 December 2024 are the trustees in office at that date and detailed in the trustees report. Their
liability in respect of the guarantee as set out in the Memorandum of Association is limited to £10 per guarantor.
1.1 Accounting corwention
8asi5 of preparation
The financial ststements have been prepared urbder the historical cost convention. in accordance with the Companies Art
2006. FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" I'FRS 102,1 and the
Charities SORP "Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities
preparinE their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 1021" (effective l January 20191. The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterlin& which is the functional currency of the charity. Monetary amounts in
these financi21 statements are rounded to the nearest £.
1.2 Going concern
At the time of approving the financral statements, the trustees have a reasonable expectation that the charity has
adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt
the going concern basis of accounting in preparing the finanti315tatements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific condttions by donors or grantors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subjert to specific conditions by donors that the capitsl must be maintsined by the charity.
1.4 Income
Income is recognised when the charity 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.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the
donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations
received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies
Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/executor for
the estate has communicated in writing both the amount and settlement date. In the event that the gfft is in the form of
an asset other than cash or a financial a55et traded on a recognised Stock exchange, recognition is subject to the value of
the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred
to the charity.
16-

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
Donated goods and services
Donated goods and services are recognised as income when the charity has control over the item, any conditions
associated with the donated item have been met. the receipt of economic benefit from the use by the charity of the item
Is probable and that economic benefit can be measured reliably. In accordance with the Charitie5 SORP IFR51021,
volunteers, time is not recognised and the trustees, report gives more information about their contribution.
On receipt. donated services and donated goods are recogni5ed on the basis of the value of the gift to the charity which
15 the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on
the open market,. a corresponding amount is then recognised in expenditure in the period of receipt.
Commerclal tradlng artlwtres
Clothing and other items donated for resalethrough the charity's shop are included as incoming resources within artivities
for generating funds when they are sold.
Income from fundraising
Income from events are accounted for when received, together with a proportion of donor pledges received at the major
event held each year. Facility hire income is accounted for when invoiced.
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 activitie5 on a basi5 con5iStent with the use of resources.
Expenditure is classified under the following activity headings".
Costs of raising funds comprise of costs of events organised to raise funds for the charity, the payroll costs of the
charity's staff and their associated support costs.
Expenditure on charitable activities includes the cost of providing holidays and related activities by the charity's
staff and their associated support costs.
Other expenditure those items not falling into ary other heading.
Irrecoverable VAT 15 charged a5 a cost against the activity for which the expenditure was incurred,
Allocation of support iosts
Support cost5 are those functions that assist the work of the charity but do not directly ur)dertake charitable activitie5.
Support costs include back ofFice costs. finance, personrbel, payroll and governance costs which support the Trust's
activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities.
Tangible fixed assets
Tangible fixed assets costing £1,000 or more are initially measured at cost and subsequently measured at cost orvaluation,
net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives
on the following bases..
Freehold land and buildings
Plant, machinery and motor vehicles
Fixtures, fittings and equipment
2% R.B
25% R.B
20% R.B
The residual values, estimated tjseful lives and depreciation method of tangible fixed assets are reviewed, and adjusted
as appropriate, at each statement of financial w51tion date. The effects of any revision are recogni5ed in the statement
of financial actiwties when the change arises.
17-

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
1.7 Impalrment of flxed assets
At each reporting end date. the charity reviews the carrying amounts of its tangible assets to determine whether there is
any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount
of the asset is estimated in order to determine the extent of the impairment loss lif any).
1.8 Stocks
Stock comprises of donated goods to be used as Christmas presents for the children. This stock is valued at an estimate
of its cost which is arrived at by referencing to retail sales of other similar items.
The Charity also operates a shop. however donated goods ￿CeIVed for sale in the shop are not valued as it is impractical
to do so.
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-term liquid investments with
original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current
1.10 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12'0ther Financial
Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity'5 balance sheet when the charity become5 party to the contractual
provisions of the instrument.
Financial zssets and liabilities are offset. with the net amounts presented in the financial statements. when there is a
legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise
the asset and settle the liability simultaneously.
Basicfinancicl assets
Basic financial assets. which irbclude debtors and cash and bank balances. are initially measured at transaction price
including transaction cost5 and are subsequently carried at amortised c05t using the effective interest method unle55 the
arrangement constitutes a financing trnnsaction, where the transaction is measured at the present value of the future
receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basicfinanciol liabilitie5
Basic financial liabilities, including creditor5 and bank loan5 are inwtially recogni5ed at transaction price unle55 the
arrangement constitutes a financing transartion, where the debt instrument is measured at the present value of the
future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not
amort15ed.
Debt instruments are subsequently carried at amortised cos¢ using the effective interest rate method.
Trade Creditors are obligations to pay for goods or servrces that have been a¢qUi￿d in the ordinary course of operations
from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not. they
are presented as non-current liabilities. Trdde creditor5 are recognised initially at transaction price and 5ub5equently
measured at amorti5ed c05t Using the effective interest method.
Derecognition offinonciolliubilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
18-

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
1.11 Taxatlon
The charity is exempt from corporation tax on its charitable activities.
1.12 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate
the employment of an employee or to provide termination benefits.
1.13 Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme
are charged to the Ststement of Financial Actiwties in the period to which they relate.
Critical a¢¢ounting estimates and judgements
There are currently no significant judgements and estimates applied by the trust which are considered key to the
preparation of the financial statements.
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restrirted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Donations and gifts
Grants
623,072
28,112
651,184
555,991
250,1J)O
20,250
805,991
20.250
623,072
28,112
651,184
555,991
270,250
826,241
Income from other trading activities
Unrestrided
funds
Unrestri¢ted
funds
2024
2023
Event income
Shop income
313,158
59,609
389,112
27,893
Other trading activities
372,767
417,005
19-

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
In¢ome from investments
Unrestricted
funds
2024
Unrestricted
funds
2023
Interest receivable
13,591
8,573
Expenditure on raising funds
Unrestricted
funds
2024
Unrestricted
funds
2023
Fundraising and publicity
Rates and water
Telephone
Sundries
Motor and travel expenses
Events
18,247
3.937
15,792
5.883
2,186
208
169
211,942
193,996
175,065
194,553
Staff costs
428,291
393,687
-20-

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expenditure on ¢haritable activities
Provision of
holldays and
related
activites
Provision of
holldays and
related
attivites
2024
2023
Direct costs
Staff costs
Depreciation and impairment
Hire of Plant and Machinery
Rates and Water
Light and Heat
Postage and Stationery
Advertising
Holiday Costs
Christmas Parties
386,321
31.845
1.226
319,769
32.590
1,896
li
18,753
29.088
17,732
1,286
98,236
9,368
100.431
8,518
11.941
4,880
17,417
27.757
14,766
iio
94,180
41,824
73.270
9,286
4.298
4,980
Maintenance and Refurbishment
Motor and Travel Expense5
Legal and Professional
Accountancy
719.625
642.143
Share of support and governance costs (see note 8)
Support
9,927
10,722
729,552
652.865
Analysis by fund
Unrestricted funds
Restricted funds
727,352
2,200
632,233
20,632
729,552
652,865
Support costs allocated to activities
2024
2023
Finance
2.927
7,000
3.522
7,200
Governance costs
9,927
10,722
Analysed between:
Provision of holidays and related activwtes
9,927
10,722
21

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Net movement in funds
2024
2023
The net movement in funds is stated after chargingllcreditingl:
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
7.CQO
31,759
7.200
32,590
io
Trustees
None of the trustees lor any persons connected with them) received any remuneration or benefits from the charity during
the year.
8ookkeeping, payroll and accounting services were provided by MBL18usiness and Tax Advi5ersl Limited in which one of
the Trustees is a director. Fees for this work amount to £Nil in the year (2023.. £3,396). Included in ¢￿dItorS at the year
end is as a balance relating to MBL in the amount of £Nil12023= £Nill.
Trustees, expenses
There were no trustees, expense5 paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
11 Employees
The average monthly number of employees during the year was=
2024
Number
Z023
Number
38
32
Employment Costs
2024
2023
Wages and salaries
580,317
514,322
The number of employees whose annual remuneration was more than £60.000 15 as
follows..
2024
2023
Number
Number

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
li
Employees
(Continued)
Remuneration of key management personnel
The Trust consider5 it5 key m3nagement personnel to comprise of the Trustees and the Chief Executive. The totsl
employee benefits including employer pension contributions of the key management personnel was as follows-.
2024
2023
Aggregate compensation
60.370
71.453
12
Tangible fixed assets
Freehow land Plant. mathinery Fixtures, frttw
and buildines
and motor and equiwnent
vehKle5
Total
Cost
At l January 2024
1,546,515
193,545
511,136
2,251,196
At 31 Detember 2024
1.546.515
193.545
511,136
2,251,196
Depreclatlon and Impalrnient
At l January 2024
Depreciation charged in the year
850.170
26,093
184.561
2,317
505.822
3,349
1,540.553
31,759
At 31 December 2024
876,263
186,878
509,171
1,572,312
Carrying amount
At 31 December 2024
670,252
6,667
1,965
678,884
At 31 December 2023
696,345
8,984
5.314
710,643
Freehold buildings includes land which is not depreciated.
13 Stocks
2024
2023
Finished goods and goods for resale
11,140
45,315
-23-

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
14
Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
1.801
26,950
2,369
2,626
4,427
29,319
IS Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
11.744
29,237
17.471
7,881
9.525
6,646
3.340
16,912
66.333
36.423
16 Restricted funds
The restricted funds of the chartty comprise the unexpended balan￿ of donation5 and grants held on trust Subject to
specific conditions by donors as to how they may be used.
At l January
2024
Incoming
resources
Resources
expended
Transfers At 31 December
2024
Increase Service
Capital Developments
Pom Charitable Trust
Pond Projert
Festive Visit
66.533
250.000
66,533
250,000
9.912
16.0
2.2(K>
19,9121
16,000
12,2(x)I
316.533
28.112
I2,2￿)
19.9121
332.533
-24-

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16
Restricted funds
(Continued)
Previous year=
At l January
2023
Incoming
resources
Resources
expended
Transfers At 31 December
2023
Increase Service
Capitsl Developments
66.915
20.250
250,000
120.6321
66.533
250,000
66,915
270,250
20,632
316,533
l. Increase Service
This fund comprises monies received to increase service provision for children with life limiting conditions.
2. Capital Developments
This fund comprises monie5 received to fund a proposed new development. If this development Is not progressed, then
there is provision for the monies to be use(1 on other projects.
3. Pom Charitable Trust
This fund comprises monies received for residential ViSTts. Expenditure took place out of unrestri¢te(I funds during the
year. The amount received has therefore been transferred out of the restricted fund and into unrestricted funds at the
year end.
4. Pond Project
This fund comprises monies received for the refurbishment of the existing pond within the sensory garden.
5. Festive Visit
This fund comprises monies received for a festive visit for a number of children.
17
Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject
to specific conditions by donors and grantors a5 to how they may be used. These include designated funds which have
been set aside out of unrestrirted funds by the trustees for specific purposes.
At l January
2024
Incoming
resources
Resources
expended
Transfers At 31 December
2024
General funds
1.573.409
1.009.430
11.155,6431
9.912
1,437,108
Previous year:
At l January
2023
Incoming
resources
Resources
expended
Transfers At 31 December
2023
General funds
1.617.760
981.569
11.025.920)
1.573.409
-25-

THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18
Analysis of net assets between funds
Unreslricted
funds
2024
Restricted
funds
2024
Totsl
2024
At 31 December 2024:
Tangible assets
Current assetsllliabilitiesl
678.884
758,224
678,884
1,090,757
332,533
1,437,108
332,533
1,769,641
Unrestrirted
funds
Restricted
funds
Total
2023
2023
2023
At 31 December 2023:
Tangible assets
Current assets1lliabilitiesl
710,643
862.766
710.643
1,179,299
316,533
1.573.409
316,533
1,889.942
19
Operating lease commitments
Lessee
At the reporting end date the charity had outsLinding commitments for future minimum lease payments under non-
cancellable operating leases, which fall due as follows:
2024
2023
Within one year
Between two and five years
14,430
12,CK)O
13,166
21,875
26,430
35,041
20
Events after the reporting date
The sports hall was flooded in January 2025 as a result of heavy rainfall.
An amount of £31.079 was subsequently received in regards to this.
21
Related party transartlons
There were no disclosable ￿lated party transactions during the year other than that as disclosed in the trustees note.
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THE CHILDREN'S ADVENTURE FARM TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
22 Cash generated from operations
2024
2023
IDeticitl/surpus for the year
1120,3011
205,267
Adjustments for..
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
113,5911
31,845
18,5731
32,590
Movements in working capitsl..
Decrease/lincreasel in stocks
Decrease in debtors
Increase in creditors
34.175
24,892
29,910
113.2351
42,752
3.499
Cash (absorbed byllgenerated from operations
113,0701
262,300
23
Analysis of changes in net funds
The charity had no material debt dtjring the year.
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