Charity registration number: 1031940
Fresh Fields Enterprises
Annual Report and Financial Statements
for the Year Ended 31 Mar¢h 2025
Chartered Accountants
1st Floor, Block C
The Wharf
Manchester Road
Burnley
Lancashire
BBII IJG

Fresh Fields Enterprises
Contents
Ref6Tence and Adtninistrative Details
Trustees, Report
2to4
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Cash Flow Statement
Notes to the Financial Statements
9tol6

Fresh Fields Enterprises
Reference and Administrative Details
Trustees
Mrs M Brindle
Mr W Brindle
I￿r R G Glover
Mr S Palmer
Mr G Salthouse
Secretary
Mr R G Glover
Charlty Registration Number
1031940
Prfinelpal Office
Morecambe Lodge
Cemetery Lane
Off Rossendale Road
Burnley
Lancashire
BBII 5QB
Independent Examiner
Chartered Accountants
1st Floor. Block C
The Wharf
Manchester Road
Burnley
Lancashire
BBII IJG
Bankers
Lloyds Bank plc
7 Manchester Road
Burnley
Lancashire
BBII IHT
Page I

Fresh Fields Enterprises
Trusteesl Report
The trustees present the annual report together wÈth the finauctal statements of the charity for the year ¢nd¢d 31
March 2025.
Trustees
Mr N Beecham (resigned 2410312025)
Mrs M Brindle
Mr W Brindle
Mr R Glover
Mr J Onnerod (resigned 0210712025)
Mr G Salthouse
Thistee appointed following tbe year end
Mr S PaImer (appointed 2210512025)
Objectlves and alms
The object of the charity as statsd in its constitution dated 12th November 2019 is:
The general benefit of people with learning difficulties andlor physical disabilities in such manner as may be
charitable and in particular through the provision of training facilities which shall equip such people to lead a
full and satisfying life.
Tn particular this aims:
To creats an Oppor￿nity for education and employment for disabled and disadvantsged adults and in so doing
make th¢ lives of its trainees more e4ioyable and fulfilled, and
To use staff and volunte6rs to provide products and services to customers at a commerciaL rate.
Achlevements and performance
The year has seen another steady improvement for the charity, witb more students enrolling throughout the year
and more sessions being held. This was achieved without any advertising of the services that the charity
provides. This increase in students has also reflected in an increase in total income, which shows a charity that is
continuning to grow and improve.
2025
2024
2023
Charitable income
£633,245
60
£548,945
55
£406,703
51
Average monthly service
users
Average rnonthly
placements
133
130
iii
The income for 2023 represents total income (£A66,703) less a one off grant received for £60,000.
The Trustee5, as part of the strategic plan for the charity. are considering expanding eitber the existing site or
taking over additional premises in order to secure the future prospects of the charity and also to be able to offer
its service to more individuals.
Page 2

Fresh Fields Enterprises
Trustees, Report (continued)
As part of the continous improvcment to the current site the Trust¢es have approved the construction of a
Sensory Pod to provide students with a quiet area.
The age profile of the Trnstees is such that they are seeking younger board members with the appropriate
knowledge and experience to future proof the Board and to maintain the sustainability of Fresh Fields. Two
trustees, Neil Beecham and John Ornierod, have retired from the board in recent months and we are grats￿l to
theim both for the significant contribution to the work of the charity over many years.
As the charity moves forward our focus of all the Thistees and Staff is to ensure that the students have the best
service available. Given this, the Trustees would like to take this opportunity thank the staff team for the
continued enthusiastic approach to their busy work schedule.
Fin2nei21 revlew
The charity's income has as previously stated increased this year due to both increase in service users and
monthly placements alongside an uplift in the rate that the charity recetves from Lancashire County Council
which in ApTLI 2024 was 8.70/0 for the service users,
The surplus for the year decreased to £62,445 (2024: £95,924). The two main contributing factors are..
An increase in staff costs due to employing more staff to cover the increase in service users and placements
the ¢harity now deals with, along with the rise in minimum wage and national tnsurance, with the charity
having a policy of paying more tban tbe minimum amounL
The charity has spent more money on repairs to the site this year. such as repairs to the electrical wiring and
decoration to ensure the site is safe and in a condition that both the students and staff want to VlSLt alld work
Pollcy on reserves
The Trustees have revtewed the Charity's needs for reserves in line with the guidance issued by The Charity
Commission and have agreed to hold a general reserve in respect of unrestricted fimds in the region of at least
£180,000 over and above those reserves represented by unrestricted fixed assets within the Charity's balance
sh¢eL
This year the charity invested funds which are retlected as the closedown reserve (£341,000), with further detail
for this described in note 15. These funds plus the general fund (£154,379) give an unrestricted fund of
£495,379 (2024.. £431,126), which is in excess of the agreed reserve requirement. The excess will be used for
development of the charity, including improvements to the leased propety that we use.
Structure? governance and management
Nature of governing document
The organisation was a charitable cornpany limited by guarantee, and converted to a Foundation Charitable
Incorporated OTganisation on the 12th November 2019.
Recrultment and appointment of trustees
The Trustees are appointed by existing Trustees as vacancies arise andlor additional skills are needed.
Organisational structure
Trustee meetings are nomially held every two montbs and deal with matters affecting the compliance (legal aud
fmancial) of the Charity, as well as monitoring general well being and the efficiency and effectiveness of the
running of the enterprise. Since the start ofthe pandemic trustees have met using electronic means.
Page 3

Fresh Fields Enteryrises
Trusteesl Report (continued)
M8jor risks and management of those rllsk8
The TTUStees have introduced a risk management process to assess financial and business risks and have system5
place to mitigats these risks. ]nternal risks are mini￿Sed by the implementation of PTocedures or
authorisation of all transactions and PTojects and to ensure consistent quality of d¢Eivery for all operational
aspects of the Charlty. Procedures are in place to ensure compliance with health and safety of staf£ volunteers.
clients and visitors to the Premises. These procedures are periodically reviewed to ensure that they still met the
needs of the Charity.
The annual report was approved by the trustees of the charity on 8 December 2025 and signed on its behalf by:
MT G Salthouse
Trustee
Page 4

Fresh Fields Enterprises
Independent Examinerls Report to the trustees of Fresh Fields Enterprises
I report to the tru5tses on my examination of the accounts of Fresh Fields Enterprises for th¢ year ended 31
March 2025.
Respon5ibilitfie5 and basis of report
As the charity trustees of Fresh Fields Ente￿[]Se$ you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Fresh Fields Enterprises's accounts carried out under section 145 of
the 2011 Act and in ¢aTrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Since Fresh Fields Ente￿riSes,S gross income exceeded £250,000 your examiner must be a member of a body
listed in section 145 of the 201 l Act. I COnf￿M that l am qualified to undertake the examination because I am a
member of the As50ciatÉon of Cbarity Independent Examiners, which is one of the listed bodies.
I have completed my ex8mination. I confirni that no material matters have come to my attention in connection
with the examination giving me caus¢ to believe that in any material respect:
l. accounting records were not kept in respect of Fresh Fields Enterprises as required by section 130 of the
Act; or
2. the accounts do not accord witb those records; or
3. the acoounts do not comply with the accounting requirements concerning the fonn and content of accounts
Set out in the ChaTltie5 (Accounts and Reports) Regulations 2008 other than any Tequirement that the
accounts give a 'true and fair view which is not a matter considered as part of an independent
examination.
I have no concerns and have come across no other matters in Cok￿ectiOn with the exatnination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mark Heaton FCCA FCIB DChA
1st Floor, Block C
The Wharf
Manchester Road
Burnley
LancashiTe
BBII IJG
8 December 2025
Page 5

Fresh Fields Enterprises
Statement of Financial Activities for the Year Ended 31 March 2025
Unrestricted
funds
Total
2025
Unrestrlcted
funds
Total
2024
Note
Income frorn:
Donations
Charitable activities
Other income
Investment income
2,504
612,646
14,183
3,912
2,504
612,646
14,183
3,912
359
533.013
12,550
3,023
359
533,013
12,550
3,023
Total income
633,245
548,945
548,945
Expenditure on..
Charitable activities
(570,800
570,800
(453,021
453.021)
Totsl expenditure
Net income
570,800
(570,800
453,021)
453.021
62,445
62,445
95,924
95,924
Net movement in funds
62,445
62,445
95,924
95,924
Reeoneiliation of funds
Total funds brought forward
607,955
607,955
512,031
512,031
Total funds Ca￿led forward
15
670 400
670,400
607,955
607,955
All of the charity's activitie5 derive from continuing operations during the above two periods.
The thnds breakdown for 2024 is shown in note 15.
The notes on pages 9 to 16 form an integral part of these financial statements.
Page 6

Fresh Fields Enterprises
(Registration number: 1031940)
Balance Sheet as at 31 March 2025
2025
2024
Note
Fixed assets
Tangible assets
io
175.021
176,829
Current assets
Stocks
Debtors
Cash at bank and in hand
3,000
56,149
456.789
515,938
20.559
3,000
48,227
385,207
436.434
11
Credltors: Amounts falllng due within one ye8r
12
5,308
Net current assets
495,379
431126
Net assets
670.400
607 955
Funds of the charity:
Unrestrleted Income fund$
Unrestrictsd ￿llds
670,400
607,955
Total funds
15
670 400
607,955
The fll)ancial statements on pages 6 to 16 were approved by the trustees, and authorised for issue on
December 2025 and signed on their behalf by:
Mr G Salthouse
Thistee
The notes on pages 9 to 16 forni an integral part of these finallcial Statements.
Page 7

Fresh Fields Enterprlses
Cash Flow Statement for the Year Ended 31 March 2025
2025
2024
Nots
Cash Ilows from operating activities
Net cash income
62,445
95,924
Adjustments to Cash flows from non-cash items
Depreciation
Invesknent income
Loss on disposal of tangible fixed assets
30,165
(3,912)
21,325
(3,023)
3,694
117,920
88,698
Worklng capltal adjustments
Increase in debtors
Increasel(d¢¢rease) in creditors
Net flows from operating activities
Cash flows from Investlng actlvltles
tnterest receivable and similar income
Purchase of tangible fjxed assets
Sale of tangible fixed assets
Net cash flows from investing activities
li
12
(7,922)
15,251
(8.725)
10.695
96,027
98,500
3,912
(28,357)
3,023
(20,000)
300
io
24.445
16,677
Net increase in cash and cash equivalents
71.582
81,823
Cash and ca5b equivalents at l April
385,207
303,384
Casb and cash equivalents at 31 March
456 789
385 207
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 9 to 16 forni an integral part of these financial statements.
Page 8

Fresh Fields Enterprises
Notes to the Financial Statements for the Year Ended 31 March 2025
l Aecountlng polieies
Statement of compllance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of
Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United
Kingdom and RepubEic of ITelalld (FRS 102) and the Charities Act 2011.
Basi5 of preparation
Fresh Fields Enterprises meets the defmition of a public benefit entity under FRS 102. The accounts (financial
statements) have been prepared under the historical cost convention with items recogllised at cost or transaction
value unless otherwise stated in the rel¢vant note(s) to these accounts.
Going toneern
The trustees consider that there are no material uncertainties about the charitys ability to continue as a going
concern.
Income
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general
nature is recognised when the charity has entitlement to the income, it is probable that the income will be
received and the amount can be measured with sufficient reliability.
Donations
Donations are reco￿lSed on a receivable basis when receipt is probable and the amount Can be reliably
measured.
Expendlture
All ¢xp¢nditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable
settlement IS Tequired and the amount Can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate similar costs to that category. Where costs ¢aunot be directly attributed to
partirular headings they have been allocated on a basis consistent with the use of resources, with central staff
costs allocated on the basis of tin]e spent, and depreciation charges allocated on the portion of the asset'5 use.
Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services
for its beneficiaries. It Includes both costs that can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Governanee eosts
These include the costs attributable to the charity's compliance with constitutional and statutory requirements.
including audit, strategic management and trustees meetings and reimbursed expenses.
Page 9

Fresh Fields Enterprises
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
Taxation
Th¢ charity i5 considered to pass the tests set out in Paragraph I ScheduEe 6 of the Finance Act 2010 and
therefore it meets the def￿ltiOn of a charltable company for UK corporation tax PU￿0$eS. Accordingly) the
charity is potentially exempt from taxation in respect of income or capÉtal gains Teceived within categories
covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively to Charitable purposes.
Tangible fixed assets
Individual fixed assets costing £500 or more are initially recorded at ¢ost, less ally subsequent accumulated
depreciation and subsequent accumulated impainnent losses.
Depreciation and anlortlsatlon
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, le55 any estimated
residual value, over their expected useful economic life as follows:
Asset class
Leasehold propety improvements
Tools and equiprnent
Greenhouse and storage
Motor vehicles
Depreciation method and rate
8V/o per annum on c05t basis
250h per annum on reducing balance basis
250/0 per annum on Cost basis
25Q/o per annum on reducing balance basis
Trade debtor5
Trade debtors are amounts due from customers for merchandise sold or servi¢es perfornied in the ordinary
course of business.
Trade debtors are recognised initially at the transaction price. They are Subsequently measured at amortlsed cost
using tbe effective interest method, less provision for impaitment. A provision for the impairnient of trade
debtors is established when there is objecttve evidence that the charity will not be able to collect all amounts due
according to th¢ QTiginal terms of the r¢ceAvabl¢s.
Fund structure
Unrestricted income fund5 are general funds that are available for use at the trustees discretion in furtherance of
the objectives of the charity.
Designated fund5 are unrestricted funds set aside for specxfi¢ purposes at the discretion of the trustees.
Penslons and other post retirement obligations
The charity operates a defjned contribution pension scheme which is a pension plan under which fixed
contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further
contribution5 even if the fund does not hold sufficient assets to pay all employees the benefits relating to
employee service in the cunent and prior periods.
Contributions to defmed contribution plans are recognised in the Statement of Financial Activities when they are
due. If contribution payments exceed the contribution due for service, the exces5 is Tecognised as a PTepayment.
Page 10

Fresh Fields Ellterprises
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
2 Income from donations
Unrestricted
funds
General
Total
2025
Total
2024
Donations
2.504
2,504
2,504
359
359
3 Income from charltable actlvlties
Unrestrieted
funds
General
Total
2025
Total
2024
Placements
Gardening and related services
585,020
27,626
612,646
585.020
27.626
612,646
505,231
533 013
4 Other Income
Unrestrleted
funds
General
Total
2025
Total
2024
Sales of good5
Employinent Allowance
9,183
9,183
5,000
14,183
7,550
14,183
5 Investment Income
Unrestricted
funds
General
Total
2025
Total
2024
Bank interest ieceivable
3,912
3.912
3,912
3,912
3,023
3.023
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Fresh Fields Enterprises
Notes to the Fillancial Statements for the Year Ended 31 March 2025 (continued)
6 Expendlture on charitable activilies
Unrestricted funds
Desffignated
General
Total
2025
Total
2024
Note
Charitable activities
Governance costs
Staff costs
Depreciation costs
99,633
47,829
393,173
99,633
47,829
393,173
64,126
44,313
319,563
25,019
453,021
30,165
30,165
540.635
570 800
7 Analysls of governance and support costs
Unrestrieted
funds
General
Total
2025
Total
2024
Note
Staff costs
Independent Examiner's remuneration
Bookkeeping and payroll services
41,912
3,180
2,737
41.912
3,180
2,737
39.303
2,255
2,755
47,829
47,829
44,313
8 Trustees remuneratlon and expenses
No trustees, nor any persons connected with the￿ have received any remuneration from the charity during the
year.
No trustees have received any Teimbursed expenses from the charity during tbe year.
Page 12

Fresh Fields Enteryrises
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
9 Staff Costs
The aggregate payroll costs were as follows:
2025
2024
Staff Costs durlng the year were:
Wages and salaries
Social security costs
Pension costs
Other staff costs
394,342
22,797
14,052
3.894
435,085
324,618
17,218
12,372
4.658
358,866
The rnonthly average number of persons (including senior management I leadership team) employed by the
charity during the year expressed as full time equivalents was as follows:
2025
No
2024
No
Charitable activities
27
23
No employee received emoLuments of more than £60,000 during the year
The total employee benefits of the key management personnel of the charity were £41,912 (2024 - £39,032).
10 Tanglble fixed assets
Leasehold
property
improvements
Tools and
equlpment
Motor vehleles
Total
Cost
At l April 2024
Additions
306,762
60,000
28,357
48,996
415.758
28,357
At 31 March 2025
306,762
88,357
48,996
444,115
Depreciation
At l April 2024
Charge for the year
At 31 March 2025
203,133
15,191
6,800
9,974
28,996
5,000
238,929
30,165
218,324
33,996
269.094
Carrying amount
At 31 March 2025
88,438
71,583
15,000
175.021
At 31 March 2024
103.629
53.200
20,000
176,829
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Fresh Fields Enterprises
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
11 Debtors
2025
2024
Trade debtors
Prepayrnents
37,479
18,670
56,149
43,750
4,477
12 Credltors
2025
2024
Trade Creditors
Other taxation and social security
Accruals
12,783
4,919
139
3,312
5,308
13 Obllgatlons under leases and hlre pllrehase contraets
Operating le2$e commltments
Total ￿tUre minimum Lease pa￿ellts under non-cancellable operating leases are as follows:
2025
2024
Land and bulldlngs
Within one year
Betw¢en on¢ and five years
After fiv6 years
5,281
22,027
82.828
110.136
4,150
16,600
66,400
14 Pension scheme
Deflned eontrlbutlon pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year Tepresents
contributions payable by the charity to the scheme and amounted to £11,890 (2024 - £10,406).
Page 14

Fresh Fields Enterprises
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
15 Funds
Balance at
31 March
2025
Ba12nee at I
April 2024
Incoming
resources
Resources
expended
Transfers
Unrestricted funds
General fund
Fixed assets
Closedown reserve
431,126
176,829
633,245
(540,635)
(30,165)
(369,357)
28,357
341,000
154,379
175,021
341,000
Total funds
607,955
633,245
(570,800
670,400
During the year it was decided that the charity would set aside some funds by investing them in high interest
savings accounts. These funds would Tepresent emergency funding that will cover the closure costs should the
cbarity need to cease due to fjjnding shortfalls. The fimd would also act as a way to keep pace with inflation due
to the interest the invesLknent will generate. At the year end, no money had moved to the investrnent accounts as
It was still being discussed by the Trustees how much would actually be invested. This was fjnalised following
the year end with the fmnds beiDg transferred in July 2025, the total amount invested being £341,000.
Balance at
31 March
2024
Balance at I
Aprll 2023
Incoming
resources
Resources
expended
Transfers
Unrestrlcted funds
General funds
Fixed assets
329,882
182 149
548,945
(431,696)
21,325
(16,005)
16,005
431,126
176,829
Total funds
512 031
548,945
453,021
607,955
Page 15

Fresh Fields Enterprises
Notes to the Fillancial Statements for the Year Ended 31 March 2025 (continued)
16 Analysls of net assets b¢tiY¢en funds
Total funds at
31 Mareh
2025
Unrestrlcted funds
General
Designated
Tangible fixed assets
CutTent assets
Current liabilities
175.021
341.000
175,021
515,938
(20,559
670,400
174,938
(20,559
Total net assets
154 379
516.021
Total funds at
31 March
2024
Unrestrleted funds
General
Designated
Tangible fixed ass¢ts
Current assets
Cuffent liabilities
176,829
L76.829
436,434
5,308
436.434
5,308
Total net a55ets
431,126
176,829
607,955
17 Related party transactions
There were no related party transactions in the year.
Page 16