ity Tegistratsonnumbr. 1031940 Fresh Fields Enterprises for the Year Euded 31 Marth2024 charter¢dA0uTrtallts LstFloor. Blo¢k C Th¢ Wharf Manthester Road BurDI¢y LaubIrt BBII LJG
Fresb Fields Enterprises Contents Ref¢rett¢e 8lld Administrative Detsils Tntee$, Report 2to3 Independent Examinees Report Statement of Financial Activities Balance Sheet Cash Flow Statement Note5 to the Fitian¢ial Statements 8t015
F$ Fields Enterprises Reference and Administrntive Detaib Trustees Mr N Beechatn MTS MBrindle Mr W BrindIe Mr R G Glov¢r MT J Ormerc Mr G Salthouse Secretary r R G Glover Cbarlty Registration Number 1031940 Principal Offiee Morecambe Lodge Cejnetery Lane Off Relldale Road Burniey BBI15QB Indepelldent Examlller 1st Floor. Block C The Wbarf Mallcbester Road BBII IJG BaDkers Lloyds BaDk pk ButDley BBII ll Page I
Fresh Fields Enteryriq¢s Trustees, Report The tn]stees pres¢ntth¢ aDnual reporttogether with the fmancial statements of the charity fijr the year ended 31 March 2024. Trustees K Bailey (de¢eased 24107r2024) N Bee¢bam Mrs M Brindle Mr W Brindle Mr R Glover x l Omierod Mr G Salthous¢ Objectives and Aclfvltkj ObJ¢¢ts and alms Th¢ obje¢l of th¢.¢harity as 8tat¢d in its constitstson dated 12th November 2019 ' . The general benefit of people with learning difficulties andlor physic81 disabllttles in such mamjer os moy charitabl¢ wid in particular through the provision of training facilities which shall 4uip such peopl¢ to lead a full and ¥atisfyin8 life. In particular this ainu: To create 8n opportunity for educatl¢)ll And employineDt for disabbj and dis&dvoDtaged adults and ITh so dolns make th¢ lives of its trainees more etuoyable and fillfil* and To use 8taff and volunte¢rn to provide prothKts and servi¢4s to Lltst0ll Ata conllnciaI rats. A¢hleY¢ments and perfomAttc¢ The year seen another steady improYetneDt for the ¢lwity, wlth nre snM1ents muing throughout the year 8nd more sessions being held. This was achevieAI without any advertistng of the servi¢¢s that the charity provid. This incre in sttmlents has alyo reflect¢d in 8D increase in total Incom4 which iq al80 an hnprovment when compared to prior ye8rs 2024 2023 2022 Ch8rilable in¢ome £548.945 55 £406,703 51 £425,308 48 Average monthly service users Averago monthly pleMents 130 loo The Income for 2023 represents totsl iD¢ome {£466.703) less a one off gr8Dtreceived for £60,000. The TTUStces are stiIl ¢onsidering expandillg eitheribe existsi)g Site ortskiD8 over additional preMis. in order to secure the fitture prosp#ts of the charity and also to b¢ ableto its service to tllore individuals. As part of these expansion4 the Tnts h&ve justapproved to build an outdoorkitchen which should be completed by next spri
Fresh Fields Enterprises Trustttsl Report (continued) The age profile of the Trust is such that they are s younger boardM¢MTs Witb ttLe appropriate knowledge and experience to firtllre proof the Board and to maintain the sustainability of Fre5hfield5. Going in to the llext fjn8D¢ial year. th¢ frw ofthe The¢S and Staff 15 to eJLSUte tbat the sdellts have the best of Service availabl< Given thi4 tbe TnJste&g would Ie to take this opiM)rtimity thankthe staff tealll for the continued enthusiasti¢ appr(Ydchto theirbusy work hedule. FiDancial T¢Vi¢IV Pollcy on reserves The TTU5t¢¢s have reviewed the Cbaritys needs for erVeS in line with the gui¢Jance issued by The ChaTity Commission and bav¢ agr¢¢dto liold a general reserve in respect of uorestricted fjjnds in the region of at least £180,000 over a[ abov¢ r¢serw represented by unrestricted fixed assets within the Charity's balance sheeL The general r¢serYe at th¢ year end 5tauds at £431.126 (2023: £329.882) which is in excess of the aeed reseTve. The excess will be used for development of ebarity. iu¢ludÉllg improvements to the le&sed property that we w. Structsr4 governance and thanagement Nature of governing document The organi5ation wa5 a charitable cotnpany Ilujitl by )81antee. and ¢onv¢rt¢d to a Fouudation Chlble Jncorporated Organi5ation on the 12th Noventher 2019. Recruitment and appointmeDt of trustees The Tntee5 are appoint1 by eX]lg Trnstees as vacancies arise 8DVor additional skills are neeth Organisational 5tru¢tsT¢ Trustee meettttgs are normally held eVy two months and dealwith matters afftcting the compliance (legal and fjnattcial) of the Charity. Is well &s rEItOrllg general well being and the efficiency and efftctiveDess ofthe ruTJlling of the enterprise. Sxnc£ the startofthe palldemic ttU5tees have met U5illg electronic means. MJor rLsks and management ofthose rlsks The Tn&$ have introduced arisk maDa8ement process to assess financial and bjsiness risks atLd have sy5teD in place to o)itigate the risks. thÈernal risks are Mini by the implementthon ofprocedures or authorisation of all trat)sactions alldpmjects and to erL8ure consistent quality of delivery for all operaiional aets of the CJ]arity. Procedures are in place to ensure compliance withhealtb and safety of staffj volunteer5, lients and visitors to tho premi. Thtse procethtes are periodicaity Teview¢d to ¢Dsure that th¢y still m¢t the needs ofthe Charity. The annual report Wds approvedby the tru4ees ofthe clmrity on 21 October2024 and SI OIL its behalf by: Mr G Saltiiowe Tntstse P¥ge 3
Fmh Fields Enterpris&8 Independent Examiner's Report to the trustees of Fresh Fields Enterprises I reportto the twste&s on my examIti0ll ofthe accoutts of Fresh Fields for the year ended 31 Marth2024. RponSIbIlIteS 2nd bas otreport As the charity trustees ofFr¢sb Fields Ente[1 you are forth¢ preparlon of the a¢¢ou]ts in aOrdanCe with the requirements of the Charities A¢t 2011 ('th¢ A¢t'). I reportin respect of my examiDatm of the Fr¢sb Fields t¢IK*S a¢¢owts CalrioUt under s¢¢tion 145 of the 2011 Act and in ¢ing out my ¢xaTninthon I hav¢ followed all th¢ applithl¢ Dir¢rtioDs given by the Charity Commi55iOD uud¢r s¢ctiou 145(5Xb) of the ACL Ind¢peDdeDt exaJniner'$ stAtetnent Since Fresh Fields Enterprises's gross income exceeded £250,000 your examiner must be amember of a body Jisted in section 145 of the 2011 ACL I CODfJrm that I atn qualified to dertake the examiDatiOD because I am a member of the Asso¢iation of Ittdependent FalDs, which is one of the listed bodies. I have completed my ¢xaminatiotL I confirni that no lltters have come to my attention inCODnection l. aOltIng records were not kept in respect ofFreshFields E•iw as rwwed by section 130 of the Ac¢ or 2. the a¢counts do not ac¢ordwith those N¢)rds' or 3. the ac¢ounts do rtot compty with the accoullting requirnents Concug the forni arwj content of accounts s¢t out tn the Charkties (Accounts and Reports) Regulations 2008 other than any requirement that the aonIS giv¢ a'true attd fair vievP which isnot amatter considered as part of an illdependent exatDinatio I ha no concern5 and have come &¢rnss no other matters in connection with the examination to which attention should be drawn in thi5 report iu orderto enable aprOr of the acLounts to be reached. MarkHeatonFca4 FCIB DCbA 1st Floor. Bl(Kk C Th¢ Wharf Manchester Road Lanwbixe BBII IJG 21 October 2024
Fresh Fields Enterprises Statement of Financial Activitie8 for the Year Ended 31 March 2024 Utsrestrieted fllnds Totsl 21124 urtrICted funds Total 2023 Note Income Irom: Donatiotk5 CI]2Titable activities Otber income Investment income 359 533,013 12.550 359 533,013 12,550 578 389,770 75900 455 578 389,770 75,900 455 548,945 548.945 466.703 466.703 Expenditure on: Cl)aTitable activtÈies (453.021) (453,021) (388.369 {388,369 Totsl expenditire Net income 453.021) (453.021) (388,369) (388,369) 95.924 95924 78334 78.334 Net movement ITA fi]nds 95.Y24 95924 78J34 78,334 Reeoncillatloll of funds Totsl follds brought forward Totsl fimds caed f0Thd 5L2.031 512.431 433.697 433.697 15 607 607.955 55 512031 512031 All of the charity's activities derive from continuing optrations during the aix)ve two per The fidS breakdown for2023 is sbown ID note 15. The not&% on pages 8 to 15 form an integTalp&tof these financial statern. Page 5
Fresh Fields Enterprises (Registration number. 1031940) Balance Sheet as at 31 March 2024 2024 2023 Note Ftsed 4ts¢ts Tangtbl¢ as5¢ts io 176.829 I,148 CurreDt a55ets Stocks Debtors CL8h at bal and in hand 3.000 48227 385207 436,434 08 3,000 39.502 303,384 345,886 Cr¢ditor$: AMOnts fllltng due wlthln one year 12 Net eurr¢nt 35sets 431,126 607.955 329.883 Net assets 512,031 Fullds of the Cbarlty: Unrestrieted illcom¢ fuDds UDr¢stricted funds 607.955 512.031 Total funds 15 607.955 512.031 The fmancial statements on page5 5 to 15 IVEre appToYed by the and 4bthoTised for issue on 21 October 2024 and signed on their bebalf ty. Mr G SalthOSe The not&4 on pages 8 to 15 forni an inteal part of tlLese financial statements.
Fresh Fields EnterprAses Cash Flow StatsDJent for the Year Ended 31 March 2024 2024 2023 Note Cash flows from operatiDg activities Net ¢&sh ineon 95,Y24 78J34 Adjustments to ¢ash flows from non4asb Iten D¢pre¢iation Investment income Loss on disposal of tangible &xed a55ets 21J25 (3.023) 3.694 18.966 (455) 117.920 96.845 Working eapfital adjllstments (Jn¢reaSeYdecre in debtors (Decr¢aseyiAere&se iti ¢reditOTS Net ¢a5h tlows fmm operattng activiti&s li 12 (8.725) (10.695) 2,403 865 98,500 100.113 Cash floTVS from inv¢sttog acttvities Interest receivable and Simil Inrne Purchase oftaDgil)le fixed ets Sale of tsogibk fjxed &ss¢ts Net cash tlows from Illting activiti&s Net irtcre in cash alld c&8b equivalents Casb 8lld cth equivalents at l April Cash and ¢asb equivalents at 31 Mar 3.023 (20.000) 300 455 (60,000) io (16.677) (59.545) 81,823 303.384 40,568 262.816 385207 303.384 All of the tlows are derived fmm contrng OFtrations thiDg the abovetwo period& Th¢ notes onpag¢s 8 to 15 forni oll Int¢4[ part of Ih¢5¢ fill]41 ststem¢nts. Page 7
Fresb Fields Enterpris¢s Notes to the Finaneial Statements for tbe Year Ended 31 March 2024 l Aecountlng policies Statement of compliance The financial statements have been prepared in Accordance with the second edition of the Ch2riti&q Ststement of Reeotwnended Pra¢ti¢e issued in October 2019. the Financial Reporting Standard applicable in the United Kingdom and Republic of Treland (FRS 102) and the Charities Act 2011. Basls of preparatlon Fresh Fields Enterprises meets the definition of apublic benefit entity under FRS 102. The accounts (financial statements) have been prepAted wider the historical cost convention with items recognisat eost or transaction value unless otherwise stated in the reEevontnots(s) tri these accounts. IDCO]ne Volutjiary income iu¢luding donations. gift& legacies and grallls that provid¢ ¢or¢ ftsllding or are of a ger&I Jaiure is recognised when the charity Iw entitlement to the tncom¢. it is probable that the ill¢ome will bo re¢¢iYed aud the arllount ¢aEk be measured with 8uffi¢i¢nt r¢liability. Don2tioD$ Donati¢)ns are recognised on a receivable basis when r¢¢¢iptis probable and the amount can be reliably measured. Expenditure All expendith is recognised once there TS a legal or constructive obligation to that expenditure, it is probable settlejnent is required and the amowit caD be ]neasured reliably. All costs are allocated to the applicable eXpe1lture heading that aggregate sitnilar costs to that category. Where costs catmot be directly attributed to particular headings they have been allocated on a basis consistent Mryth the use of resources, with ¢¢lltral sts Costs allocated on the basis ottime spenL and depreciation eharges allocated on the portion of the asset's use. Other sUPPOrt G05ts ate auocated based on the spread of staff Costs. Charitable 8¢ttvitles Charitable expendityre cojnprises those costs incurred by the chaTity in the delivery of its activities and services for its ben¢ficiaries. It in¢lud¢s both costs that can be allocated directly to such activities and those costs of an indire¢tnature ne¢essary to supportthem. Governance costs These include the costs atiributable to th¢ oharity's ¢oJnpliaJLC6 with constitutional aud statutory requiremen including audii stratsgic Jnallagement and ttvstees Jneetings aTrdreinurSed expenses. Taxation The ¢lwity is wnsidered to pass the tests set out ill Paragroph I Schedule 6 of the Finance Act 2010 and therefore it meets the defjnition Of a charitsble company for tJK coryoration purposes. Accordingly> the ity is potentially exempt from taxation ID respe¢t of income or capi¢al gains received witbin categories overed by Chapter 3 Part I l of the Corpordtiou TaxAct 2010 or Section 256 of th¢ Taxation of Chargeable Gain5 Act 1992, to the extent that sh itkco]ne or gaiJJs are appli¢d ¢xclusiveLy to charitable purpose& Page 8
Fresh FieIds Enterprtses Notes to the Financial Statements for the Year Ended 31 March 2024 (continued) Tallgibje fjxed assets jndldUal fjxed assets costing £500 ormwe are imtsally recorded at cos¢ less ally sub5equeDt accumulated Depreciation alld amorttsth)ll Depreciation is provided ¢)n tangible &wts so &s to write off the cost or lthi0 less any es1imated residual valu4 over their eXpted useffiJI eCon0C lifr as folloFs: Asset class L£asehold property improvvnents Tools and equipment GreeDhou5e gnd storage Motorvebicles DepreeltloD method and rate 8Yo per aIJtkiUll OD Cost basis 25% per anTwm on Tedu¢ing balance basis 25% per annutn on cost basis 25% per aDllUm on reducing balallce basis Trade debtors Tiade d¢btor$ are amounts due from customers for Me13¢ sold or5ervices Frformed in the orditiary ows¢ of bwsx1. Trade d¢btors are reco8nised initklly at the trasactiOn pric& They are subsequeDtly mwured at amortised cost using the effective tLter&st Anethod. less provision for irnpairmeDL A piovi5ion forthe itnpairment of trade debtor5 is ¢stablished when there is objective evidence thatthe charity Flu not be able to collect all amoutts due ¢orditigto the oriwt tern of the receivables. FllDd 5tructhre UDre5tri¢ted ineome fllnds are general funds that are available foruse at the t discretion itL fie[all¢e of the objectives of th¢ ¢harity. Desi aT¢ UDr&strithd fills set aside for 4>ecific putposes attbe discTgtion of the tnT5tees. Pensions and oth¢r post retirement obligations The charity oixrates a defined contribution peDsion S¢bell is a pension plan under which ftxed ¢ontnl)uti0S are paid into a pension fund and the charity has llo legal or COllStnwttve obligation to pay fillther ¢outributions even if the fund does not hold sufficient assets to pay all employees the benefits Telatiug to employee service ill the Crellt and priorperiils. Contnbution8 to dsfjued coJtnTr¥utton plans are rognIsl in the statem ofFin8ncial Activities v4hen they are due. If COlltrJl)ution payments exceed tbe contrTrJution due for SViC4 the excess is rew]J as a prepaymenL 2 Income from doDation5 Unrestricted fuDds Gener81 Totsl 2024 Total 2023 Donations 359 359 578 359 359 578
Fresh Fields EntsrprAses Iyotes to the Financial Statements for the Year Ended 31 March 2024 (eontilllled) 3 1ll¢ome from ch*ritsb]e #divKt Unrestrkted Dds Gell¢ral Totsl 2024 Total 2023 PlaceJn¢nts Gwdening and related services 505231 505231 27,782 363.422 26,348 533.013 533.013 389.770 4 Other incoJn¢ Unrestrieted fund$ GeBerni Total 2024 Tot#] 2023 Sales of goods Employmeat Allowance Grants receivable 7550 5.01)0 7,550 5.OCKI 7.238 5,0(Kl 12.550 12.530 75.900 Ill the prioryearthe cbarity re¢¢ived a allt from the ¢4)vn¢il {£60,01) to help fijnd ground work at the site the charity is bas¢d. S Investment income UDr&strfcted IuDds Genernl Totsl 21124 Total 2023 Bank interest receivable 3.023 455 3,023 455 Page 10
Fre8h Fields Enterprises 1¥4otss to the Financial Statements for the Year Ended.31 March 2024 (contillued) 6 Expenditure oll charitable *etivit UnrtrActed DeslgnAteA Total 21)24 Totsl 2023 CenerAI Note Clwitsble activities Gtsvernallee eosts Staff costs Depreciation costs 64.126 44?13 319,563 3.694 64.126 44.313 319,563 25.019 453.021 60.584 42.879 265,941 18.965 21J25 21.325 431,696 388,369 ]ncluded in the depreciation costs above is £3,694 T¢kntiDg to th¢ loss on di5p)sal of aD as5eL 7 Analysis of governaDce alld 5UPPDrt costs GovenMnce costs Unrestricted fllnds General Total 21124 Total 2023 Note stsff costs Independent Examillw's remuneration BookkeepiDg alldpayroll servi¢es 39J03 2255 1755 39.303 2255 1755 44.313 37299 2,360 3220 42,879 44J13 8 Thistees remuneratlon and expenses No trustees, nor 8Jry per80Ds coDlle¢ted with b8v¢ r¢¢eived auyreDyulleration frojn the charity during the. year. No Irustees have r¢¢¢iv¢d ally reiLllbws expenK8 from the charity during the year. Page 11
Fresh Fields Enterprises F4ot¢s to the Financial Statements for the Ended 31 Mareh 2024 (colltinned) 9 Stsff costs The aggregate costs were as follow5: 2024 2023 Stsff costs duriDg the ye*rivere: Wages aud saIpJi¢5 Social security costs PeTrsion costs Other staff costs 324.618 17218 12,372 4,658 358,866 275.036 14.788 11,768 1.648 303.240 The moJLthty averdge nutll1 of persons (m¢ludiDg senior management I leaderslllp teatn) ¢nwloyed by the charity during the year eXpred &8 time equivalents Vds as follows: 2024 No 2023 Charitable activities 23 21 No employee received emolunmts of more than £60,000 during theyear The totsl employee beD¢fits ofth¢ key Manag petsonllel of the djarity wer¢ £39.303 (21Y23 . £37299). Page 12
Fresh Fields EnterpriKs Notes to the Financial Ststements for the Year Ended 31 Mareh 2024 (¢ontinu¢d) 10 TaDgtble flled aMets Leasehold property Improvements Tools and equipmeDt Gre¢#hoMse
nd 5tor4ge
Motorvebfic1&4 Tot81 Cost At l April 2023 Additions Disposals At 31 March 2024 306.762 79.080 16.107 42,496 20.000 {13 500 444,445 20,000 48.68 (19.080) (16.107) 306 762 60.OIXI 48,996 415 758 Depreciation At l ApTiI 2023 Chae forthe year Eliminated on disp0581s At 31 March 2024 187941 15,192 21.080 4,81X) 16.107 37.169 lJ33 262297 21.325 (19.080) (16,IOT) (9.506) (44.693) 203.133 6.8¢M) 28,996 238.929 Net book value At 31 March 2024 103.629 5321X) 20.000 176.829 At 31 March 2023 118,821 58.OlX) 5.327 182.148 11 Debtors 2024 2023 TTade debtors Prepaymellts 43.750 4,477 48227 23,607 15,895 39,502 12 Credito 2024 2023 TTade creditot3 Other taxation and social s¢¢iTity Other creditors ACcnlS 139 3J12 11.593 2,833 loo 1,477 l.857 5J08 16.003 Pog¢ 13
Fresh Fields Enterpris Notes to the Fillanclal Statements for the Year Ended 31 March 2024 (continued) 13 ObligatiOll5 under leases and bire purnhase contr*ets Operating lease eommitments 2024 2023 Land and bulldlngs Within one year Between on¢ 8nd five y¢prs After five years 4,150 16.600 66.400 4,150 16.600 70.550 14 Penslon $chem¢ Dellned eontrlbutlon peD$ion s¢h¢me The ¢h8rlty operates a defined ¢ontrlbutt¢)n penslon The penslon cost ¢b8rge for the year Tepresents contributiotts payable by the chty to the 8¢hetne and amoutfted to £10.406 (2023 - £10,151). IS Funds B81gn¢e at 31 Mar¢h 2024 Ine0m5% re50ur¢ Resouree8 expended Aprll 21n3 Transfen Unrestrl¢ted fundj Gener&1 fimd Fixed Sets 329,8r2 182,149 548,945 (431.696) (21.325) (16,005) 16,005 431.126 176.829 Totsl funds 512 031 453.021 607.955 Balunct ut 31 March 2023 Balanee At I April 2022 IncomlDg regoure Resources expended Trnnsfe Unrestrleted funds General fimds Flxed Sets 2Y2,583 141.114 466,703 (369,404) 18.965 (60,OCl) 60.000 329,882 182.149 Totsl tsllds 433.697 88.369 512,031 Page 14
Fr£4h Fields Enterprlses Notes to the FiDancial Statements for the Year Ended 31 March 2024 (continued) 16 knaly$is of net assets lthen funds Total funds at 31 March 2024 UDrtstrteted funds GeDeral Designated Tangible fixed assets 176,829 176,829 436,434 5J08 436.434 5J08 CutTent ]iabiiiti¢s Totslnet assets 176,829 607.955 Total fuTrds at 31 Marcb 21123 Unr&strieted funds GeDeral Designated Tangible fixed auets Curtent assets Current liabiitties 182,148 182,148 345.886 L6,003 345.886 (16,003) Total Jwt ets 329.883 182.148 512.031 Page 15