2023-03-31-accounts - Deen City Farm Limited

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					2023	2022
			Unrestricted	Restricted	Total	Total
			fund	funds	funds	funds
		Notes	E	f	E	E
INCOME AND ENDOWMENTS FROM
Donations and legades			82,299	10,057	92,356	100,591
Charitable activities
Riding school			162,032		162,032	96,945
Visitor services			215,329		215,329	156,381
Livestock and animals			82,040		82,040	104,879
General			5,417		5,417	3,740
Investment income
Total			547,559	10,057	557,616	462,541
EXPENDITURE ON
Charitable acUvlbes
Rkling school			182,602		182,602	151,832
Visitor services			112,437		112,437	74/38
Livest ock and animals			105,137	7,335	112,472	77,909
General			154,492	6,474	160,966	184,800
Total			554,668	13~9	568,477	488,779
NET INCOME/(EXPENDITURE)			(7,109)	(3,752)	(10,861)	(26,238)
RECONCILIATION	OF FUNDS
Total funds brought	forward		121,483	5,874	127,357	153,595
TOTAL FUNDS CARRIED FORWARD			114,374	2,122	116,496	127/57

			Notes	2023f	2022 E
Cash flows from operating		activities
Cash generated from operations			1	4,962	(4,942)
Net cash provided by/(used	in) operating		activities	4,962	(4,942)
Cash flows from investing		acbvities
Purchase oftangible fixed assets				(23/42)
Interest received				442
Net cash (used in)/provided	by investing		activities	(23,100)
Cash flows from financing		acbvities
Loan repayments in year				(9,686)	(7,986)
Capital repayments in year					878
Net cash used in finandng activ5es				(9,686)	(7,108)
Change In cash and cash	equivalents		in
the reporting period				(27+24)	(12,045)
Cash and cash equivalents		atthe
beginning ofthe reporting		period		141,506	153,551
Cash and cash equivalents		atthe end of
the reporting period				113,682	141,506

RECONCILIATION	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES	OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
					2023	2022
					E
Net expenditure for the reporbng			period (as per	the Statement of
Financial Activities)					(10,861)	(26,238)
Adlustments for.
Depreciation charges					14,819	13,005
Interest received					(442)	(5)
Increase in stocks					(3,551)
(Increase)/decrease	in debtors				(3,617)	807
Increase in creditors					8,614	7,489
Net cash provided	by/(used	In) operations			4,962	(4,942)
ANALYSIS OF CHANGES IN		NET	FUNDS
				At 1/4/22		At 31/3/23
				f
Net cash
Cash at bank and in	hand			141,506	(27,824)	113,682
				141,506	(27/24)	113,682
Debt
Debts fahing due within 1year				(9,686)	(245)	(9,931)
Debts falling due after 1year				(33,206)	9,932	(23,274)
				(42,892)	9,687	(33,205)
				98,614	(18,137)	80,477

DONATIONS AND LEG	ACIES
			2023f	2022
Donations			89,133	103,201
Legacies			301	1,000
Grants			2,922	(3,610)
			92,356	100,591
Grants received, included	in the above, are as follows:
			2023 E	2022f
Other grants			2,922	14,265
Other grants				(17,875)
			2,922	(3,610)
INVESTMENT INCOME
			2023	2022I
Deposit account interest			442	5
INCOME FROM CHARITABLE ACTIVITIES
			2023	2022
	Activity		E	E
Riding school	Riding school		162,032	96,945
Shop and cafe	Visitor services		121,333	98,036
Education and craft	Visitor services		265	174
Events and fundraislng	Visitor services		93/49	58,020
Miscellaneous	Visitor services		382	151
Education and craft	Livestock and animals		18,618	17,426
Livestock and animals	Livestock and animals		63,422	87,453
Miscellaneous	General		5,417	3,740
			464,818	361,945
CHARITABLE ACTDfITIES COSTS
		Direct	Support
		Costs (see	costs (see
		note 6) f	note 7) f	Totals E
Riding school		49,998	132,604	182,602
Visitor services		22,719	89,718	112,437
Livestock and animals		24,013	88,459	112,472
General		35,901	125,065	160,966
		132,631	435~6	568,477

				2023	2022
				E	E
Training				1,979	1,925
Purchases				17,869	10,168
Education and craft				26	195
Care of livestock				46,315	41,953
Operation ofstabies				26,822	18,255
Telephone and utilities				21,933	17,652
ONce supplies				9,265	15,745
Other				8,422	12/13
				132,631	118,206
SUPPORT COSTS
					Management
					E
Riding school					132,604
Visitor services					89,718
Uvestock and	animals				88,459
General					125,065
					435,846
Support costs, induded		in the above, are as follows:
Management
					Uvestock
			Riding	Visitor	and
			school	sewlces	animals
				E	E
Wages			109,710	82,080	83,094
Social security			9,508	4,123	4,138
Pensions			1,721	827	1,025
Insurance			6,683
Advertising
Operational costs			1,713	119
Premises costs			127	2,569	202
Bank charges	and interest		3,142
Loan interest
Independent	examiner's	fees
Bookkeeping	and accountancy
Depreciation	oftangible	and heritage assets
			132,604	89,718	88,459

					2023	2022
					Total	Total
				General	activities	activities
				f	E	E
Wages				55,114	329,998	246,043
Social security				5,006	22,775	16I391
Pensions				1,208	4,781	3,716
Insurance				5,675	12/58	15,265
Advertising				6	6	726
Operational	costs			18,256	20,088	9,993
Premises costs				11,020	13,918	53/71
Bank charges		and interest		5,040	8,182	6,422
Loan interest				961	961	1,191
Independent		examiner's	fees	1,450	1,450	1,450
Bookkeeping		and accountancy		6,510	6,510	3,000
Depreciation	oftangible		and heritage assets	14,819	14,819	13,005
				125,065	435,846	370,573
NET INCOME/(EXPENDITURE)
Net income/(expenditure)			is stated after charging/(crediting):

				2023	2022
				E	E
Depreciation	-	owned	assets	14,820	13,005

					2023	2022
					E	E
	Independent examination				1,450	1,350
	Accountancy				3,475	3,290
					4,925	4~0
12.	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Total
				fund	funds	funds
				E	E	E
	INCOME AND ENDOWMENTS		FROM
	Donations and legades			98,203	2,388	100,591
	Charitable activities
	Riding school			96,945		96,945
	Visitor services			156,381		156,381
	Livestock and animals			104,879		104,879
	General			3,740		3,740
	Investment income
	Total			460,153		462,541
	EXPENDITURE ON
	Charitable activities
	Rkling school			151,832		151,832
	Visitor services			62,954	11,284	74,238
	Livestock and animals			76,909	1,000	77,909
	General			177,305	7,495	184,800
	Total			469,000	19,779	488,779
	NET INCOME/(EXPENDITURE)			(8,847)	(17/91)	(26,238)
	RECONCILIATION	OF FUNDS
	Total funds brought	forward		130,330	23,265	153,595
	TOTAL FUNDS CARRIED FORWARD			121,483	5,874	127,357


13.	TANGIBLE FIXEDASSETS
			Improvements		Fixtures
			to	Plant and	and
			ploperty F	machinery	fittings f	Totals
	COST
	At 1 April 2022		14,284	78,363	57,753	150,400
	Additions			14,000	9,542	23,542
	Disposals			(30,490)		(30,490)
	At 31March 2023		14,284	61/73	67,295	143,452
	DEPRECIATION
	At 1 April 2022		11,213	42,458	54,948	108,619
	Charge for year		461	13,656	703	14,820
	Eliminated on disposal			(30,490)		(30,490)
	At 31March 2023		11,674	25,624	55,651	92,949
	NET BOOKVALUE
	At 31March 2023		2,610	36,249	11,644	50,503
	At 31March 2022		3,071	35,905	2,805	41I781
14.	STOCKS
					2023	2022
					E	E
	Arimal supplies,	shop and cafe			6,051	2,500
1S.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
					2023	2022
						f
	Trade debtors				1,443	2,701
	Prepayments				4,875
					6,318	2,701
16.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
					2023	2022
					f
	Bank loans and overdrafts (see note 18)				9,931	9,686
	Trade creditors				392
	VAT				10,807	7,610
	Other creditors				8,104	1,879
	Accrued expenses				7/50	8,750
					36,784	27,925

17.	CREDITORS: AMOUNTS FALlING DUE AFTER	CREDITORS: AMOUNTS FALlING DUE AFTER	MORE THAN	ONE YEAR
					2023	2022
					f	f
	Bank loans (see note 18)				23,274	33,206
	An analysis ofthe maturity of	loans is given below:
					2023	2022
					f	f
	Amounts falling due within one year on demand:
	Bank loans				9,931	9,686
	Amounts falling between one	and two years:
	Bank loans - 1-2years				10,183	9,932
	Amounts falling due between	two and five years:
	Bank loans - 2-5 years				13,091	23,274
19.	ANALYSIS OF NET ASSETSBElWEEN FUNDS
					2023	2022
			Unrestricted	Restricted	Total	Total
			fundf	funds f	funds f	funds f
	Fixed assets		50,503		50,503	41,781
	Current assets		123,929	2,122	126,051	146,707
	Current liabilities		(36,784)		(36,784)	(27,925)
	Long term liabilities		(23,274)		(23,274)	(33,206)
			114,374	2,122	116,496	127,357
20.	MOVEMENT IN FUNDS
					Net
					movement	At
				At 1/4/22	in funds	31/3/23
				f	f	f
	Unrestricted funds
	General fund			121,'l83	(7,109)	114,374
	Restricted funds
	General			5,847	(5,847)
	Visitor services			27	2,095	2,122
				5,874	(3,752)	2,122
	TOTAL FUNDS			127,357	(10,861)	116,496

		Incoming	Resources	Movement
		resources	expended	in funds
		E	E	1:
Unrestricted	funds
General fund		547,559	(554,668)	(7,109)
Restricted funds
General			(5,847)	(5,847)
Livestock		7,335	(7/35)
Visitor services		2 722	(627)	2,095
		10,057	(13,809)	(3,752)
TOTAL FUNDS		557,616	(568,477)	(10,861)

			Net
			movement	At
Unrestricted	funds	At 1/4/21 f	in funds E	31/3/22 j
General fund		130/30	(8,847)	121,483
Restricted funds
General		23+65	(17,418)	5,847
Visitor senrices			27	27
		23,265	(17+91)	5,874
TOTAL FUNDS		153,595	(26,238)	127,357

		Incoming	Resources	Movement
		resources f	expended 1:	in funds E
Unrestricted	funds
General fund		460,153	(469,000)	(8,847)
Restricted funds
General		(15,216)	(2,202)	(17,418)
Livestock		500	(500)
Riding school		500	(500)
Visitor services		16,604	(16,577)
		2,388	(19,779)	(17~1)
TOTAL FUNDS		462,541	(488,779)	(26,238)