Registered number 02761648 East Hull Community Farm Limited Report and Accounts 31 March 2025
East Hull Communlty Farm Limited Report and accounts Contents Pago Company information Directorsrrrustees annual report Independet examiner's report Slatement of financial activities 24 Balance Sheet statement of changes in equity Notes to the accounts 9-12
East Hull Communlty Farm Llmlted Company Information Dlr8ctors L Offen D Offen S Alltoft J Boyd P Fawcett E Joweti J Holloway Accountants Jacksons Chartered Accountants First Floor Albion House Albion Street Hull HU13TE Bankers Santander Bank PLC Bootle Merseyside L30 4GB Registered offic8 East Hull Community Farm Barham Road Billon Grange Hull Hug 4EE Register8d numb8r 02761648 Charity number 1017058
East Hull Community Farm Limited Reglstered number: 2761648 Dlrectors/Trustees Annual Report for the year ended 31 March 2025 Statement of trustee5 responsibilities The dlrectors are responsible for preparing the report and accounts in accordance with applicable law and regulatlons. Company law requires the dlrectors to prepare accounts for each flnanclal year. Under that law the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice {United Kingdom Accountlng Standards and applicable law). Under company law the directors must not approve the acccunts unless they are satisfied that they give a true and fair view of the state of affalrs of the company and of the proflt or loss of the company forthat period. In preparing these accou nts, the directors are required to: select suitable accountlng pollcles and then apply them consistentlv. observe the methods and principle5 in the Charitie5 SORP,, make judgements and estimates that are reasonable and prudent; prepare the accounts on the going concern basis u nless tt is inappropriate to presume that the company wlll contlnue in business The directors are responsible for keeping adequate accounting records that are sufficient to show and explaln the company's transartions and disclose wlth reasonable accuracy at any time the flnanclal posltlon of the company and enable them to ensure that the accounts comply with the Companles Act 2006, The dlrectors are responsible for safeguarding the assets and take necessary actiDn to prevent fraud and other Irregula rlty. Structure, Governance and Management Governlng document and Organisational structure East Hull Com mu nity Farm Limited Is Ilmlted by guarantee and Ss a registered charity governed by its memorandum and Articles of Assoclatlon, It acts entirely as a non-profit making organlsation, The charlty Is a publlc benefit. The board of Trustees/Director5 meet quarterly to admlnister the Charity, The Charity is supported by pald staff and volunteers who oversee the day to day operation. The overall management of the farm Is overseen by the Chair of the Board. Recruitment and Appointment of Trustees/Directors Trustees/Directors are recrulted from the local communlty and organisations, and are elected to the Board at the Annual General Meeting. At each Annual General Meeting of the Company all of the Board retire from office and will be eligible for re-election.
East Hull Communlty Farm Limited Registered number: 2761648 Directors/Trustees Annual Report forthe year ended 31 March 2025 Rlsk management The Trustees/Directors revlew the major rlsks to which the Charity is exposed. Internal rlsks are mnim15ed by the implementation of procedures for authorising transactions and projects, to ensure con515tent quality of delivery for all operational aspects'of the Charity. These procedures are periodically reviewed to ensure they meet the needs of the Charity. Oblectlves and Activities Objectives Through the workings of a city based working farm, the main objective of the charity is to provide learnln& educatlon and trainin& remedial and therapeutic activlties for a range of local people. The Charity's emphasis is on adu Its with physical and lea rning difficulties, but it also encom passes young people, the unemployed, and socially isolated individuals. To develop opportunltles for widening the awareness of horticulture, farm livestock and food production, particularly through local schools, groups and the general population. Actlvltles Provlslon of remedlal and therapeutic activities for adults with learning difficulties and physical difficulties through a partnership with the city's Socia I SeNices department. Provision of volunteering opportunitles avallable to all sectors of the local commu nity. Provision of training related to growlng and preparing food wlth an emphasls on Improving individual wellbeing. When plannlng actlvftles for the year, the Trustees/Directors have considered the Commission's guidance on Public Beneflt. Achievements and Performance During the period, the following has been achieved in order to further our aims and objectives: The previously reported improvements to facilities and the engagement of a Community Facilitator have benefitted the work of the the farm and its impact on the local community enormou51y. Many more indlviduals and families enjoy the activities available and the f reedem to engage with a range of farm animals. The Farm continued to provide unlque support to adults with learning and other difficulties improving their wellbeing through outdoor work with farm animals, crdft work and classroom activities. The Farm is working closely with a local organisation opening up opportunities for young people to benefit from It5 unique offer. The Farm is again fully operational follL>wing the lifting of Covid regulations.
East Hull Communlty Farm Llmlted Registered number: 2761648 Directors/Trustees Annual Report for the year ended 31 March 2025 Financial Review The Charity's financial statements are set out on pages 6 to 12. The notes also form part of the flnancial statements, Durlng the year under revlew, the Charity has made a surplus of £58,057. This surplus Is added to the brought forward unrestricted funds, which leaves the Charity with unrestricted funds of £247,489 to use in future years, The farms flnanclal posltlon have improved over the past few years due to external fundlng and improved income from activities. Going forward the financial picture is quite positive with further funding in the plpellne, Reserves Pollcy The Directors/Trustees seek to maintain a level of free reserves (that is funds not tled up In fixed assets and working capital) that wlll enable the charity to sustain its operation over a period when the income generation maybe curtailed temporarlly or permanently. The Directorsnrustees consider the m05t appropriate level to be 6 months expenditure. Directors The following persons served as dlrectors durlng the year: L Offen D Offen S Alltoft J Boyd P Fawcett E Jowett {Appointed 10112124) Small company provisions This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companles subject to the small companies regime, and advantage Is taken of the exemptions in small companles reglme. This report was approved by the board on 2 September 2025 and signed on its behalf. S Alltoft Director and Trustee
East Hull Community Fami Limitsd Registered number: Independent examiner report 2761648 Independerrt examiner's report to the trustees of East Hull Community Farm Llmited I report to the charity trustees on my examlnatlon of the accounts of the company for the year ended 31 March 2025 which are set out on pages 6 to 12. Re5pon5ibilities and basls of report As the charity trustees of the company land also Its dlrectors for the purposes of company law) you are responsible for the preparation of the accounts In accordance with the requirements of the Companies Act 2006 {'the 2006 Act'l. Havlng satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are ellglble for independent examination, I report In respect of my examination of your companfs accounts as carrled out under sectlon 145 of the Charltles Act 2011 I'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145{5}{bl of the 2011 Act. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: l. accounting records were not kept In respert of the company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the 8ccount5 give a 'true and f8ir view, which is not a matter considered as part of an independent examination. or 4. the accounts have not been prepared in accordance with the methods and prlnclples of the Statement of Recommended Practice For accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the U K and Republic of Ireland {FRS 10211. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mark Jackson FCA Jacksons Chartered Accountants First Floor Albion House Albion Street Hull HU13TE 02 September 2025
East Hull Community Farm Limited Statement of financlal activities (including income and expenditurel for the year ended 31 March 2025 Not8 202S 2024 Placements Training fundinglgrants Produce sales Sundry income Flent income 129,050 49,18e 33,541 7,296 12,200 86,250 74,564 27,193 5,546 5.400 Total income 231,273 198,953 Expenditure Expenditure on charitable activities Administrative expenses 151,720 21,496 134,902 17,094 Total expendlture 173,216 151996 Net Income and net movgm6nt in funds for the year 58,057 46,957 Reconciliation of funds Total funds brought forward 189,432 142,475 Total funds carried forward 247,489 189,432
East Hull Communlty Farm Llmlted Registered number: Balance Sheet as at 31 March 2025 02761648 Notes 2025 2024 Fixed asset$ Tangible assets 151,355 158.395 Current assets stocks Debtors Cash at bank and in hand 4.840 13,300 79,854 97,994 4,840 12,895 61,226 78,S61 Creditors: amounts falling due wlthin one ygar (1,860) (45,924) Net current assets 96,134 33,037 Net assets 247,489 189,432 The funds of the charity Unr@stricted income funds 247,489 189,432 Total charlty funds 247,489 189,432 The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under s8Ction 477 of the Companies Acl 2006. The members have not required the company to obtain an aLEdit in accordance with section 476 of the Act. The direclors acknowledge their responsibilities for complying with the r8quir8menls of the Companies Act 2006 wilh respect to accounting records and the preparation of accounts. The accounts have been prepared and delivered in accordan with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been d81iv6r6d to the Registrar of Companies. S Alltoft Director Approved by the board on 2 Septémbar 2025
East Hull Cornmunity Farm Limited Statement of Changes In Equlty for the year ended 31 March 2025 Unrestnctad incomo funds Total At 1 April 2023 142,475 142,475 Net surplus l(deficiti 46,957 46,957 At 31 March 2024 189,432 189,432 At 1 April 2024 189,432 189,432 Net sUlUS l(deficit) 58,057 58,057 At 31 March 2025 247,489 247,48S
East Hull Communlty Farm Llmlted Notes to the Accounts for the year ended 31 March 2025 1 Accountlng pollclos Basis of preparatlon The accounts have been prepared under the historical cost convention and in accordance with Accounting and Reporting by Charit168'. Statem8nt of Recorllmended Practice applicable to charities preparing Iheir accounts in accordanc8 Wlth FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, Charities SORP (FRS102), and the Companies Act 2006. Going concern The accounts have been prepared wifh the going concern basis which assumes th& charity will conlinue to operate for the fores6ab16 future. Incomo income from placements is recognised when the placem8nt has been completed, and when the charity b8com88 entitled lo receive the income. Grant funding is recognised when the charity becomes entitl&d to the incom6, Government grants were spent on capllal work in the farm and personnel cosl. Produc8 salg8 are recognised when the go¢xls have beèn delivered lo the customer. Rental income is recogni8ed at the compl8tion of the rent period, Other income (Donations) is r6cognised on tha rec81Pt of th8 income. Expendfture Expenditur8 is accounted for using the accruals concept. All expendlture directly connected to running the farm activities is treated as ¢hartÈable expenditure. Expenditure related to running the office activities is treated as administration expenses. Tangible fixed assets Tangible fixed assets are measured at cost less accumulative deprecialion and any accumulative impairment losses. Depreciation is provided on all tsngible fixed assels. olher than freehold land, at rates calculated to writ8 off the cost, less estimated residual Wdlue, of each asset evenly over its expected useful life as follows.. Prop@ty improvements Planl and machinery 20h per annum - straight line method 25 /0 per annum - reducing balance method Cash and Cash Equivalent Cash at bank and in hand includes cash in the premise and in the charities bank account. Stocks stocks are measured at the lower of cost and estimated selling price less cosls to complete and sell. Cost is delermined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognisad. Debtors Short temi debtors are measured at transaction pricg (which is usualty the invoice price), less any impainngnt loss8s for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amartiS8d cost detemiined using the effective interest method, les8 any impairment losses for bad and doubtful debts.
East Hull Communlty Farm Llmltsd Notes to the Accounts for the year ended 31 March 2025 Creditors Short term creditors are measured at transaction price (which is usu8lly the invoice price). Loans and other financial liabilities are inilially r8cognised at transaction price n&t of any transaction costs and subs8quently measured at amortised cosl determined using the effective interest melhod. Taxation The charity is exempt from tax on income and gains falling wtthing section 505 of the T8xes Act 1988 or secton 252 of the Taxation of Chargeable Gains Act 1992 to Ih@ ext8nt Ihat these are applied to its charÈEable objects. Penslons Contributions to dafined contribution plans are expensed In the period to which they relate. 2 Expendlture on charltable actlvftles 2025 2024 Purchase8 Travel and subsistence Farm maintenanc8 and rgpair Depreciallon Invoiced Personnel Costs 38,015 1,650 5,213 8,376 98,466 151,720 31,128 161 8,662 8,587 86,364 134,902 No trusteeldireclor receiv8d any exp8ns88 or r8muneration, and no employee recelved emoluments of more than £60,000. 3 Administrative expenses 2025 2024 utilities Telephone and internet Printing, postage and stationery Insurance Bank Gharges Independent examination Sundry Losses on Disposal of Plant and Machinery other Eegal and professional 8,097 1,109 2.423 3,783 185 1,860 43 2,967 1,029 21,496 10,133 989 1,248 2,642 182 1,880 40 17,094 4 Employees 2025 Number 2024 Number Average number of persons employed by the charity 10
East Hull Community Farm Limited Notes to the Accounts for the year ended 31 March 2026 5 Tangible fixed assets Prop8rty Improvements Plant and machinery Total Cost At 1 April 2024 Additions Disposals At 31 March 2025 172,848 63,774 6,303 {9,300) 60,777 236,622 6,303 (11,549 231,376 2,24g) 170,599 Depr8clatlon At 1 April 2024 Charge forthe year On disposals At 31 March 2025 33,895 2,744 297 46,532 5,632 8,285} 43,879 80,227 8,376 18,582 80,021 36,142 Net book value At 31 March 2025 134,457 18,898 151,355 At 31 March 2024 139,153 17,242 156,395 6 Debtors 2025 2024 Trade debtors Other debtors 2,50Q 10,800 13,300 2,260 10,635 12,895 7 Creditors.. amounts falllng due wlthln one year 2025 2024 other cr@dÈtors 1,860 45,924 8 Related party transactions The Twstees have not have received remuneration or any benefits and they have not claimed expenses. Probe (Hull) Limited charges East Hull Community Farm Limited for Personnel costs (salary cost only), The charge for 2025 was £98,466{2024 - £63,616). At the year end nil was owed to Probel2024 - £43,780). Steven Alltoft is a director of Probe (Hull) Limited and is a Trustee of East Hull Community Farm Limited. 9 Presentational currency The accounts are presented in £ sterling, the funclonal currency of the Charity. 11
East Hull Community Farm Limited Notes to the Accounts for the year ended 31 March 2025 10 Public 8eneflt entity In planning our acttvitias this year wa worked in accordance with Ihe Charity Commission guidance on publlc benefit, We exist to serve all areas of our community which includeds all age groups without discrimination and is without the di8tinclion of sex, politica5 or religious beliefs. We strive to promote social welfare and cohesion through the provision of events so improving the social and physical wellbeing of the Iccal community. 11 Volunteers The charty has two volunteers who assist in the delivery of the objectfves of the charity. The volunteer mainly assisted with the general jobs around the farm shop and vegetable plot. The volunteer hss not mad8 any donation8. 12 Other Infomiatlon East Hull Community Farm Limited is a registered charity, a publlc benefit entity and a company limited by guarantee and incorporated in England. Its regislered office IB= East Hull Communlty Farm Barham Road Bilton Grange Hull HU9 4EE 12