2023-03-31-accounts

		Page
Legal and administrative	information
Trustees' report		2-10
Trustees' responsibilities	statement
Independent examiner's	report	12
Statement offinancial activities		13
Balance sheet		14
Notes to the financial statements		15-25

Trustees		Mr Robert Musgrave	Mr Robert Musgrave	MBE, Chair until 8 July 2023
		Mr John Dracup
		Ms Sue Adams
		Rev Geoffrey Fenton		(retired 8 July 2023)
		Mr Andrew Walker
		Miss Anita Dowman
		Ms Alison Adlam, Chair from 8 July 2023
Company	registered
number		04430825
Charity registered
number		1105186
Registered	office	2nd Floor Stratus House
		Emperor Way
		Exeter Business	Park
		Exeter
		Devon
		EX13QS
Company	secretary	Mr Robert Musgrave		MBE
Accountants		Bishop Fleming	LLP
		Chartered Accountants
		Statutory Auditors
		2nd Floor Stratus	House
		Emperor Way
		Exeter Business	Park
		Exeter
		EX13QS
Bankers		Lloyds Bank PLC
		41 Courtenay
		Newton Abbot
		Devon
		TQ12 2QW
Solicitors		Tozers LLP
		Broadwalk House
		Southernhay West
		Exeter
		EX1 1UA

					Charity	Charity
					unrestricted	restricted	Total	Total
					funds	funds	funds	funds
					2023	2023	2023	2022
				Note	F		E
INCOME FROM:
Donations and legacies					63,169	184,167	247,336	318,953
Charitable activities					81,440		81,440	69,376
Fundraising income					647		647	27
Investment income					1,478		1,478	89
Other income					4,542		4,542
TOTAL INCOME					151,276	184,167	335,443	388,445
EXPENDITURE ON:
Raising funds					1,414		1,414	884
Charitable activities					123,412	176,241	299,653	190,402
TOTAL EXPENDITURE					124,826	176,241	301,067	191,286
NET INCOME BEFORETRANSFERS					26,450	7,926	34,376	197,159
Transfers between	Funds			16	104,652	(104,652)
NET INCOME I(EXPENDITURE) BEFORE
OTHER RECOGNISED GAINS AND
LOSSES					131,102	(96,726)	34,376	197,159
NET MOVEMENT	IN FUNDS				131,102	(96,726)	34,376	197,159
RECONCILIATION	OF FUNDS:
Total funds brought	forward	including	fixed
asset funds					2,407,134	191,426	2,598,560	2,401,401
TOTAL FUNDS BROUGHT FORWARD INCLUDING FIXEDASSET FUNDS					2,538,236	94,700	2,632,936	2,598,560

INCOME FROM	DONATIONS, GRANTS	AND LEGACIES
		Charity	Charity
		unrestricted	restricted	Total	Total
		funds	funds	funds	funds
		2023	2023 F	2023f	2022
Charity donations		18,614		18,614	109,414
Charity grants		44,555	184,167	228,722	209,539
Total donations,	grants and legacies	63,169	184,167	247,336	318,953
Total 2022		30,868	288,085	318,953

			Charity
			unrestricted	Total	Total
			funds	funds	funds
			2023	2023	2022
				F
	Fundraising	income	647	647	27
	Total 2022		27	27
4.	CHARITY INVESTMENT INCOME
			Charity
			unrestricted	Total	Total
			funds	funds	funds
			2023	2023	2022
			E		E
	Bank interest received		1„478	1,478	89
	Total 2022		89	89

INCOME FROM CHARITABLE AC	TIVITIES
	Charity
	unrestricted	Total	Total
	funds	funds	funds
	2023	2023	2022
		E	E
Publishing	6	6	20
Group visits	70,008	70,008	55,031
Farm	11,426	11,426	14,325
	81,440	81,440	69,376
Total 2022	69,376	69,376

		Group		Total	Total
		Visitsf	Farm Costs	2023	2022f
Direct costs		72,212	30,118	102,330	45,925
Wages	and salaries	24,371		24,371	13,011
National	insurance	754		754	644
Pension	cost	1,895		1,895	237
		99,232	30,118	129,350	59,817
Total 2022		34,762	25,055	59,817

SUPPORT	COSTS
				Group	Total	Total
				Visitsf	2023 E	2022 F
Repairs &maintenance				16,133	16,133	17,939
Motor expenses				2,417	2,417	945
Legal and professional				1 373	1 373	3,960
Audit and accountancy fees				3,726	3,726	3,453
Cleaning				5,076	5,076	4,244
Sundry expenses				1,875	1,875	3,001
Printing, postage and stationery				134	134	749
Telephone	and internet			2,157	2,157	1,264
Rates				(4,045)	(4,045)	2,945
Insurance				13,779	13,779	9,411
Light and heat				18,599	18,599	10,420
Advertising	and marketing			645	645	922
Travel and	subsistance			637	637	625
Amortisation				1,060	1,060	783
Wages and	salaries			98,093	98,093	66,130
National insurance				5,846	5,846	1,876
Pension cost				1,577	1,577	854
Depreciation				1,221	1,221	1,064
				170,303	170,303	130,585
Total 2022				130,585	130,585
ANALYSIS	OF EXPENDITURE BYEXPENDITURE TYPE
		Staff costs	Depreciation	Other costs	Total	Total
		2023 E	2023 F	2023 E	2023f	2022
Expenditure	on raising
voluntary	income			1,414	1,414	884
COSTS OF	RAISING
FUNDS				1,414	1,414	884
Group visits		132,536	1,221	135,778	269,535	165,347
Farm				30,118	30,118	25,055
CHARITABLE ACTIVITIES		132,536	1,221	165,896	299,653	190,402
		132,536	1,221	167,310	301,067	191,286
Total 2022		82,752	1,064	107,470	191,286

				2023f	2022f
Depreciation	of	tangible	fixed assets:
-owned		by the charity		1,221	1,064
Independent	examiner's		fees - all services	3,726	3,480

STAFF COSTS Staff costs were as follows:
	2023f	2022f
Wages and salaries	122,464	79,141
Social security costs	6,600	2,520
Other pension costs	3,472	1,091
	132,536	82,752

INTANGIBLE FIXEDASSETS
	Websitef
COST
At 1 April 2022 and 31 March 2023	3,030
AMORTISATION
At 1 April 2022 and 31 March 2023	3,030
CARRYING AMOUNT
At 31 March 2023
At 31 March 2022

12.	TANGIBLE FIXEDA	SSE	TS
							Computer	&
			Freehold		Plant and	Fixtures and	office
			property f.		machinery f.	fittings f	equipment		Totalf
	COST
	At 1 April 2022		2,080,032		7,625	2,517	1,643		2,091,817
	Additions			135,990					135,990
	At 31 March 2023		2,216,022		7,625	2,517	1,643		2,227,807
	DEPRECIATION
	At 1 April 2022				4,990	1,721	196		6,907
	Charge for the year				658	199	364		1,221
	At 31 March 2023				5,648	1,920	560		8,128
	NET BOOK VALUE
	At 31 March 2023		2,216,022		1,977	597	1,083		2,219,679
	At 31 March 2022		2,080,032		2,635	796	1,447		2,084,910
13.	STOCKS
							2023f		2022f
	Finished goods and goods		for resale				8,149		12,943
14.	DEBTORS
							2023 f.		2022f
	Trade debtors						2,835
	VAT recoverable						6,520		27,300
	Prepayments and accrued		income				24,964		100,467
							34,319		127,767
15.	CREDITORS: AMOUNTS		FALLING	DUE WITHIN ONE YEAR
							2023f		2022
	Trade creditors						12,754		22,794
	Other taxation and social security						809		820
	Other creditors						13		812
	Accruals and deferred	income					6,225		4,731
							19,801		29,157

						Balance at
		Balance at			Transfers	31 March
		1 April 2022 f	Income f.	Expenditure E	in/out	2023f
CHARITY DESIGNATED	FUNDS
Property improvements		245,395			(31,338)	214,057
CHARITY GENERAL FUNDS
Invested in tixed assets		2,084,910		(1,221)	135,990	2,219,679
General Funds		76,829	151,276	(123,605)	-	104,500
		2,161,739	151,276	(124,826)	135,990	2,324,179
		2,407,134	151,276	(124,826)	104,652	2,538,236
CHARITY RESTRICTED	FUNDS
Building project donations			85,000		(85,000)
Farm to the City Project			45,000	(300)		44,700
Ernest Cook		50,000	50,000	(50,000)		50,000
Green Recovery Challenge Fund		141,426		(123,941)	(17,485)
Other Restricted Income			4,167	(2,000)	(2,167)
		191,426	184,167	(176,241)	(104,652)	94,700
TOTAL FUNDS		2,598,560	335,443	(301,067)		2,632,936
STATEMENT OF FUNDS	- PRIOR YEAR
						Balance at
		Balance at			Transfers	31 March
		1 April 2021	Income	Expenditure	in/out	2022
			E	E		E
Property improvements		279,803			(34,408)	245,395
CHARITY GENERAL FUNDS
Invested in fixed assets		1,930,370		(1,064)	155,604	2,084,910
General Funds		91,356	100,360	(112,331)	(2,556)	76,829
CHARITY RESTRICTED FUNDS
Building project donations			44,800		(44,800)
RDPE Grant		49,872	2,985		{52,857)
Ernest Cook		50,000	50,000	(50,000)		50,000
Green Recovery Challenge	Fund		190,300	(27,891)	(20,983)	141,426
		99,872	288,085	(77,891)	(118,640)	191,426
Total offunds		2,401,401	388,445	(191,286)		2,598,560

			Charity	Charity
			unrestricted	restricted	Total
			funds	funds	funds
			2023	2023f	2023
Tangible	fixed	assets	2,219,679		2,219,679
Current	assets		338,358	94,700	433,058
Creditors	due	within one year	(19,801)		(19,801)
			2,538,236	94,700	2,632,936

ANALY	SIS O	F NET ASSETS BETWEEN FUNDS	- PRIOR YEAR
			Charity	Charity	Total
			unrestricted	restricted	funds
			funds	funds
			2022	2022	2022
				F
Tangible	fixed	assets	2,084,910		2,084,910
Current	assets		351,381	191,426	542,807
Creditors	due	within one year	(29,157)		(29,157)
			2,407,134	191,426	2,598,560