ity Tegistratsonnumbr. 1031940
Fresh Fields Enterprises
for the Year Euded 31 Marth2024
charter¢dA￿0uTrtallts
LstFloor. Blo¢k C
Th¢ Wharf
Manthester Road
BurDI¢y
Lau￿bIrt
BBII LJG

Fresb Fields Enterprises
Contents
Ref¢rett¢e 8lld Administrative Detsils
Tn￿tee$, 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 R￿elldale 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 conllnc￿iaI rats.
A¢hleY¢ments and perfomAttc¢
The year seen another steady improYetneDt for the ¢lwity, wlth n￿re 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
pl￿eMents
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 preMi￿s. 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¢M￿Ts 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 Th￿e¢S and Staff 15 to eJLSUte tbat the s￿dellts have the best
of Service availabl<
Given thi4 tbe TnJste&g would I￿e 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 a￿eed
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 Ilujit￿l by ￿)81antee. and ¢onv¢rt¢d to a Fouudation Ch￿l￿ble
Jncorporated Organi5ation on the 12th Noventher 2019.
Recruitment and appointmeDt of trustees
The Tn￿tee5 are appoint￿1 by eX]￿l￿g Trnstees as vacancies arise 8DVor additional skills are neeth
Organisational 5tru¢tsT¢
Trustee meettttgs are normally held eV￿y two months and dealwith matters afftcting the compliance (legal and
fjnattcial) of the Charity. Is well &s rE￿ItOr￿llg general well being and the efficiency and efftctiveDess ofthe
ruTJlling of the enterprise. Sxnc£ the startofthe palldemic ttU5tees have met U5illg electronic means.
M*Jor 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 th￿e 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
a￿ets 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 examI￿ti0ll ofthe accoutts of Fresh Fields for the year ended 31
Marth2024.
R￿ponSIbIlIt￿eS 2nd bas￿ otreport
As the charity trustees ofFr¢sb Fields Ente￿[1￿ you are forth¢ prepar￿lon of the a¢¢ou]ts in
a￿OrdanCe 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 Calri￿oUt 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 F￿a￿lD￿s, which is one of the listed bodies.
I have completed my ¢xaminatiotL I confirni that no ll￿tters have come to my attention inCODnection
l. a￿O￿ltIng 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 Concu￿g the forni arwj content of accounts
s¢t out tn the Charkties (Accounts and Reports) Regulations 2008 other than any requirement that the
a￿o￿nIS 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 aprO￿r 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
u￿r￿trICted
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 ca￿￿ed f0Th￿d
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 fi￿dS 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$: AMO￿nts 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 SalthO￿Se
The not&4 on pages 8 to 15 forni an inte￿al 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￿ In￿rne
Purchase oftaDgil)le fixed ￿ets
Sale of tsogibk fjxed &ss¢ts
Net cash tlows from Ill￿ting 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 contrn￿g 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 recognis￿at 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 g￿er&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
eXpe1￿lture 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 aTrdrein￿urSed 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 s￿h 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
jndl￿dUal fjxed assets costing £500 ormwe are imtsally recorded at cos¢ less ally sub5equeDt accumulated
Depreciation alld amortts*th)ll
Depreciation is provided ¢)n tangible &wts so &s to write off the cost or lthi0￿ less any es1imated
residual valu4 over their eXp￿ted useffiJI eCon0￿C lifr as folloFs:
Asset class
L£asehold property improvvnents
Tools and equipment
GreeDhou5e gnd storage
Motorvebicles
Depreel*tloD 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 Me￿￿13¢ sold or5ervices F*rformed in the orditiary
ows¢ of bwsx1￿.
Trade d¢btors are reco8nised initklly at the tra￿sactiOn 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 fi￿￿e[all¢e of
the objectives of th¢ ¢harity.
Desi￿ aT¢ UDr&strithd fill￿s 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)uti0￿S 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 C￿rellt and priorperii*ls.
Contnbution8 to dsfjued coJtnTr¥utton plans are r￿ognIs￿l in the statem￿ ofFin8ncial Activities v4hen they are
due. If COlltrJl)ution payments exceed tbe contrTrJution due for S￿ViC4 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 {£60,0￿1) 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
Unr￿trActed
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 eXpre￿d &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
Cha￿e 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
ACcn￿lS
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,OC￿l)
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
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