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2025-03-31-accounts

Company Registration Number 3567659

Millennium Farm Trust

(a private company limited by guarantee)

Unaudited

Trustees’ Report and Financial Statements For the Year Ended 31st March 2025

Registered Charity Number 1070145

Millennium Farm Trust

Trustees’ Report and Financial Statements

Year Ended 31[st] March 2025

Contents Page
Company Information 1
Trustees’ Annual Report 2 to 4
Independent Examiner’s Report to the Trustees 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 14

Millennium Farm Trust

Company Information

Year Ended 31[st] March 2025

Directors and Trustees Nicky Hunter (resigned 16[th] July 2024) Louisa Wells Jeremy Massey (Chairman) Amanda O’Neill Helen Wilson Peter Robert Easton Turner Brett Cowell (appointed 16[th] July 2024) Gylda Nunn (appointed 16[th] July 2024) Secretary Andy Hunter (resigned 16[th] July 2024) Jeremy Massey (appointed 20[th] July 2024) Company Registered Number 3567659 Charity Registered Number 1070145 Registered Office Rookery Farm Depden Bury St Edmunds Suffolk IP29 4BU Independent Examiner Annatrice Limited 10, The Thoroughfare Harleston Norfolk IP20 9AX

1

Millennium Farm Trust

Trustees’ Annual Report

Year Ended 31[st] March 2025

The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their annual report together with the financial statements of Millennium Farm Trust (the company) for the year ended 31 March 2025. The Trustees confirm that the financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Statement of Recommended Practice: “Accounting and Reporting by Charities” (FRS 102).

Since the company qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic and Director’s Report) Regulations 2013 is not required.

The trustees have complied with the duty in Section 17 (5) of the 2011 Charities Act to have paid due regard to guidance issued by the Charity Commission in relation to the activities being for the public benefit.

Structure, governance and management

Constitution

Millennium Farm Trust is a company limited by guarantee, incorporated 20 May 1998, and governed by its Memorandum and Articles of Association. It is registered as a charity with the Charity Commission.

The Trustees administer the charity and have control of the trust, its property and its funds. The Directors and Trustees who served during the year were Mr A Hunter, Mrs N Hunter, Mrs L Wells, Mrs A O’Neill, Mrs H Wilson, Mr J Massey and Mr P Turner.

The charity has been run with seven Trustees and a management committee.

We have 8 paid support workers who work varying days per week, and continue to be supported by a team of volunteers. We continued to ensure the governance was correct, developing and reviewing the systems previously put in place.

Method of Appointment or Election of Trustees

New Trustees are advertised for against requirements set out in a job description. Applicants are reviewed and selected for interview. The Chairperson and one other Trustee and Director interview candidates to select the most appropriate person for the role. The successful candidate is provided with a trustee induction (which includes an induction pack).

Related Party Relationships

None of the Trustees received remuneration or other benefits from their work as trustees with the charity. Details of other transactions with Trustees are fully disclosed in note II. There are no related parties under common control, or under the control of the Trust, nor is the Trust under the control of any party.

Objectives and Activities

Our objectives continue to be to advance the education of persons who have learning difficulties or disabilities, mental health problems or acquired brain injuries and pupils currently or at risk of exclusion from school opportunities for training work experience and/or employment in agriculture, horticulture and related subjects and in the principles of good citizenship so that such persons can develop their physical, mental and spiritual capacities and grow to full maturity as individuals and members of society and improve their conditions of life in the County of Suffolk and surrounding areas.

We offer a place where people can come and learn, relax and find the peace that can be uniquely found whilst working on the land.

During the year we progressed and developed operations at Rookery farm where we offered services including animal husbandry, horticulture and agriculture.

2

Millennium Farm Trust

Trustees’ Annual Report (continued)

Year Ended 31[st] March 2025

Achievements and performance

We continued to develop the site at Depden for the benefit of our farm helpers improving the land and caring for the animals as well as the ongoing site improvements. The lorry purchased last year has proven to be a useful asset to support contract work undertaken which has continued to grow.

The farm helpers continued to work on their awards and AQA’s and were again presented with their certificates at the AGM. They also enjoyed another day out at the Suffolk Show.

Excess funds were also used to complete some of the projects started last year including the pig sty, aviary alongside much needed works to the stables. We also created a small animal area.

Homemade Pizza’s and Soup continue to be produced in the outside kitchen for homemade lunches to continue to support the healthy eating initiative.

Fundraising included another successful Living Nativity event which received good reviews from those that attended alongside various open days. The Christmas Trees proved popular again and once again sold out in record time.

Financial review

Net incoming resources for the year were £44,846 (2024: £54,232).

In addition to covering the day to day running costs of the service we continued to invest in the site using grants and our own excess resource.

We have also grown our reserves to provide cash flow contingencies and support longer term projects. Our expenses continue to relate to the payment of support workers, our base, ongoing projects as well as material costs and replacement of tools and equipment.

Reserves and Investment Policy

The charity retains around two months working capital along with any other committed spends; this is reviewed on a quarterly basis in line with the forward view. The funds are retained in easy access bank accounts. Total free reserves (unrestricted funds excluding fixed assets) at the end of the period was £154,718 (2024: £120,798).

Plans for future developments

Future plans and developments are discussed and agreed during the regular Trustee meeting held and timescales set along with a full cost appraisal and how cost will be met. e.g. from our funds or grant requests/fundraising etc; these in the main relate to projects for the farm helpers and/or improvements to the Depden site for the benefit of the farm helpers.

Risk management

The Trustees have assessed the major risks to which the charity is exposed and established systems and procedures to mitigate exposure to the major risks.

Public benefit

In carrying out the activities of the Trust, the Trustees have regard to the guidance issued by the Charity Commission on public benefit and are satisfied that the Trust meets the objectives of the Charities Act.

Going concern

The Trustees have a reasonable expectation that adequate resources exist for the charity to continue to operate for the foreseeable future and thus continues to adopt the going concern basis of accounting in preparing these accounts.

Trustees’ Responsibility Statement

3

Millennium Farm Trust

Trustees’ Annual Report (continued)

Year Ended 31[st] March 2025

The Trustees (who are also directors of Millennium Farm Trust for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law. the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006 They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

23/12/2025

This report was approved by the Trustees on ………………………………………… and signed on their behalf by:

Louisa Wells

Louisa Wells (Dec 23, 2025 21:56:05 GMT)

…………………………………………………………………………………

Louisa Wells

Print Name ……………………………………………………………… Trustee

4

Independent Examiner’s Report

to the Trustees of Millennium Farm Trust

Year Ended 31[st] March 2025

I report to the charity trustees on my examination of the accounts of the company for the year ended 31[st] March 2025 which are set out on pages 6 to 13.

This report is made solely to the charity’s Trustees, as a body, in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that Act. My work has been undertaken so that I might state to the charity’s Trustees those matters I am required to state to them in an Independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s Trustees as a body, for my work or for this report.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors 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’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect 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 accounts give a ‘true and fair 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 principles 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 UK and Republic of Ireland (FRS 102).

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.

Mr Anthony Brice MEng (Hons) FCCA, Director Annatrice Limited, Chartered Certified Accountant and Registered Auditor 10, The Thoroughfare Harleston Norfolk IP20 9AX 24/12/2025

5

Millennium Farm Trust

Statement of Financial Activities

(Incorporating Income & Expenditure Account)

Year Ended 31[st] March 2025

Unrestricted
Funds
Note
£
Incoming Resources
From generated funds
Grants and donations
4
11,414
Charitable activities
5
354,267
Total incoming resources
365,681
Resources Expended
Cost of raising funds
-
Charitable activities
6
332,116
Total resources expended
332,116
Net (outgoing)/incoming resources
33,565
Transfers between funds
-
Net movement in Funds
33,565
Reconciliation of Funds
Balances brought forward
279,181
Balances carried forward
312,746
Restricted
Total
Total
Funds
Funds 2025
Funds 2024
£
£
£
12,000
23,414
15,446
-
354,267
306,912
12,000
377,681
322,358
-
-
-
719
332,835
268,126
719
332,835
268,126
11,281
44,846
54,232
-
-
-
11,281
44,846
54,232
96,111
375,292
321,060
107,392
420,138
375,292

The charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on pages 8 to 13 form part of these financial statements

6

Registration Number 3567659

Millennium Farm Trust

Balance Sheet

Year Ended 31[st] March 2025

Note
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Cash at bank and in hand
Creditors:
Amounts falling due
within one year
10
Net current assets
Total assets less
Current liabilities
Long term liabilities
Total net assets
Represented by:
Unrestricted funds
11
Restricted funds
2025
£
£
253,177
30,997
137,889
168,886
1,925
166,961
420,138
-
420,138
312,746
107,392
420,138
2024
£
49,918
72,896
122,814
1,773
£
254,251
121,041
375,292
-
375,292
279,181
96,111
375,292

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31[st] March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31[st] March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

23/12/2025

These financial statements were approved by the trustees on …………………………………………and are signed on their behalf by;

Louisa Wells

Louisa Wells (Dec 23, 2025 21:56:05 GMT)

…………………………………………………………………………………

Louisa Wells

Print Name ………………………………………………………………Trustee

The notes on pages 8 to 13 form part of these financial statements.

7

Millennium Farm Trust

Notes to the Financial Statements

Year Ended 31[st] March 2025

1. Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

a) Basis of accounting

The charity is a private company limited by guarantee registered in England and Wales and governed in accordance with its articles of association. The address of the registered office is given in the charity information page of these financial statements. The nature of the charity’s operations and principal activities are described in the Trustees’ Report. The members of the company are the Trustees named on the company information page. In the event of the company being wound up the liability in respect of the guarantee is limited to £1 per member of the company.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1st January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The financial statements are prepared on a going concern basis under the historical cost convention in sterling which is the functional currency of the charity

b) Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Surpluses on restricted funds are made available to other funds in the furtherance of the objectives of the charity as a whole.

c) Income Recognition

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

The principal sources of income received by the charity are accounted for in the Statement of Financial Activities as follows:

Donations and legacies

Donations are recognised when the charity has been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

8

Millennium Farm Trust

Notes to the Financial Statements (continued)

Year Ended 31[st] March 2025

Grants

Income from grants, whether capital grants or revenue grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

d) Resources expended

Expenditure is recognised on an accruals basis once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.

Expenditure on charitable activities comprises direct expenditure attributable to the charity's principal activities.

Costs of raising funds relates to costs incurred in securing funding from external sources

e) Fixed assets

Tangible fixed assets are stated at historic cost less accumulated depreciation. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

 Plant and equipment

20% Straight Line

f) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

g) Judgements in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are based on historical experience and other factors, including expectations of future events, which are believed to be reasonable under the circumstances and are subject to continuous monitoring.

The Charity makes estimates and assumptions relating to future events which will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below.

h) Useful economic lives and residual values of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

2. Taxation

Millennium Farm Trust is a registered charity and is therefore exempt from direct taxation.

3. Income

All income is wholly attributable to the charitable activity of the company and arises solely within the United Kingdom.

9

Millennium Farm Trust

Notes to the Financial Statements (continued)

Year Ended 31[st] March 2025

4. Grants and Donations

Unrestricted Restricted Restricted Total 2024
Funds 2025 Funds 2025
£ £ £
General donations 11,414 - 15,446
General grants - - -
Council covid related grants - - -
Various restricted grants (see note 11) - 12,000 -
11,414 12,000 15,446
5. Incoming Resources from Charitable Activities
Unrestricted Restricted Total
Funds 2025 Funds 2025 Funds 2024
£ £ £
Farm Helpers 340,982 - 289,939
Produce and contract 13,285 - 16,973
354,267 - 306,912
6. Analysis of Charitable Expenditure
Unrestricted Restricted Total
Funds 2025 Funds 2025 Funds 2024
£ £ £
Advertising 1,659 - 4,126
Consultancy 58,592 - 55,000
Staff 159,819 - 108,942
Travel 181 - 671
Rent 17,017 - 10,500
Insurance 4,504 - 3,234
Project Expenditure 23,386 - 20,652
General 61,066 - 58,057
Independent Examiner’s fee 1,575 - 1,570
Legal and professional 1,581 - 1,363
Bad debts - - -
Depreciation 2,736 719 4,011
332,116 719 268,126
7. Staff costs
2025 2024
No. No.
The average number of staff employed by the charity
during the financial year amounted to: 11 12

No employee received remuneration amounting to more than £60,000 in either year.

10

Millennium Farm Trust

Notes to the Financial Statements (continued)

Year Ended 31[st] March 2025

8. Tangible fixed assets
Property Plant & Total
Improvements Equipment etc
£ £ £
Cost
At 1stApril 2024 242,639 44,470 287,109
Additions 1,439 1,542 2,981
Disposals - (2,454) (2,454)
At 31stMarch 2025 244,078 43,558 287,636
Depreciation
At 1stApril 2024 - 32,858 32,858
Charge for the year - 4,055 4,055
Elimination on disposal - (2,454) (2,454)
At 31stMarch 2025 - 34,459 34,459
Net book value
At 31stMarch 2025 244,078 9,099 253,177
At 31st March 2024 242,639 11,612 254,251
9. Debtors
2025 2024
£ £
Trade debtors 29,766 46,137
Prepayments 1,231 1,356
Other debtors - 2,425
30,997 49,918
10. Creditors: Amounts falling due within one year
2025 2024
£ £
Trade creditors 100 100
Accruals 700 700
Credit card 1,125 652
Social security and other taxes - -
Other creditors - 321
1,925 1,773
11. Summary of Funds
Balance at Incoming Outgoing & Balance at
1st April 2024 Transfers 31st March 2025
£ £ £ £
Restricted funds:
Pig Sty - - - -
New HQ 86,617 - (719) 85,898
Suffolk County Council – Paths 4,020 - - 4,020
Moncrieff Trust – Paths 750 - - 750
WSC Artist in Residence 1,298 - - 1,298
Growing Together (Saturday Opening)
3,426
- - 3,426
St Edmunds Trust - 12,000 - 12,000
96,111 12,000 (719) 107,392
General unrestricted funds 279,181 365,681 (332,116) 312,746

11

Millennium Farm Trust

Notes to the Financial Statements (continued)

Year Ended 31[st] March 2025

Description of Restricted Funds:

Pig Sty - awarded to build new pig sty’s

New HQ and toilets – Lottery grant awarded to assist with new toilets and new modular building Moncrieff Trust – grant awarded to assist with new paths

Suffolk County Council Paths – grant awarded to assist with new paths

WSC Artist in Residence – to assist with flooring project in outside kitchen

Growing Together (Saturday Opening) - West Suffolk Council Community Chest grant to support working with individuals with mental health

12. Analysis of net assets between restricted and unrestricted funds

Tangible
Other Net
Fixed Assets
Assets
£
£
Restricted funds
95,149
12,243
Unrestricted funds
158,028
154,718
253,177
166,961
13.
Financial Instruments
2025
£
Financial assets measured at amortised cost
29,766
Financial liabilities measured at amortised cost
100
Total
£
107,392
312,746

420,138
2024
£
48,562
100

Financial assets measured at amortised cost comprise debtors excluding prepayments. Financial liabilities measured at amortised cost comprise creditors excluding accruals and deferred income.

14. Related Party Transactions

During the year the Trust undertook transactions, on normal commercial terms, totalling £75,609 (2024 - £65,500) with Depden Care Farm Services Limited, a company controlled by T Freathy who owns the land where Millennium Farm Trust operates.

Rent -£17,017 (2024 - £10,500) Consultancy - £58,592 (2024 - £55,000)

At the 31st March 2025 there was £Nil (2024 - £ Nil) due to Depden Care Farm Services Limited which is included in creditors. At the 31st March 2025 Depden Care Farm Services Limited owed the Trust £nil (2024 – £2,425) for an advance included in other debtors.

During the year the charity spent £1,439 (2024: £ nil) on leasehold property improvements £nil (2024: £ nil) of which was financed by restricted funds. The leasehold property belongs to T Freathy and is occupied by the charity under a lease agreement which expires on 28[th] September 2030.

None of the Trustees received remuneration benefit or reimbursement of expenditure or payment for services provided during the year.

12

Millennium Farm Trust

Notes to the Financial Statements (continued)

Year Ended 31[st] March 2025

15. Members Guarantee

The company has no share capital but is limited by guarantee. Each member would be committed to make a contribution not exceeding £10 in the event of winding up.

16. Operating Lease Commitments

The following operating lease commitments existed at the balance sheet date:

Land and
Due within one year
Due between one and five years
buildings
£12,100
£45,375
£57,475

13

Millennium Farm Trust

Notes to the Financial Statements (continued)

Year Ended 31[st] March 2025

18. Comparative Statement of Financial Activities

Unrestricted Restricted Total Total
Funds Funds Funds 2024 Funds 2023
Note £ £ £ £
Incoming Resources
From generated funds
Grants and donations 4 15,446 - 15,446 19,507
Charitable activities 5 306,912 - 306,912 235,187
Total incoming resources 322,358 - 322,358 254,694
Resources Expended
Cost of raising funds - - - 366
Charitable activities 6 264,277 3,849 268,126 240,191
Total resources expended 264,277 3,849 268,126 240,557
Net (outgoing)/incoming resources 58,081 (3,849) 54,232 14,137
Transfers between funds - - - -
Net movement in Funds 58,081 (3,849) 54,232 14,137
Reconciliation of Funds
Balances brought forward 221,100 99,960 321,060 306,923
Balances carried forward 279,181 96,111 375,292 321,060

14

Final docs for e-signature MFT YE 31.03.25 1 of 2

Final Audit Report

2025-12-24

Created: 2025-12-23 By: Anthony Brice (anthonyjbrice@gmail.com) Status: Signed Transaction ID: CBJCHBCAABAAviAMgNcXIn4M6FCDGmU633qQRla1Rt1e

"Final docs for e-signature MFT YE 31.03.25 1 of 2" History

Document created by Anthony Brice (anthonyjbrice@gmail.com)

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