2020-12-31-accounts - Heeley City Farm

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			Page
Trustees' annual report			1-9
Independent auditors'	report		10-13
Statement offinancial	activities and income and expenditure	account	14
Balance sheet
Statement ofcash flows			16
Principal accounting	policies		17-19
Notes to the financial	statements		20-27

				Unrestricted	Restricted	Total funds	Total funds
				funds	funds	2020	2019
			Notes	f
Income from:
Donations and legacies				52,370		52,370	31,645
Charitable activities
Grant and contract	funds	receivable	1		498,257	498,257	257,360
Training provision				254,008		254,008	281,970
Cafe, garden centre, festival and
community food growing income South Yorkshire Energy Centre				84,472		84,472	194,127 11,977
Health				29,755		29,755	124,431
Core funding				15,000		15,000	7,500
Other trading activities
Disclosure and Barring Service checks				6,121		6,121	13,747
Rent receivable				2,400		2,400	3,500
Lottery				2,208		2,208	2,030
Emergency covid grants				96,170	40,117	136,287
Total income				542,504	538,374	1,080,878	928,287
Expenditure on:
Raising funds				4,757		4,757	10,012
Charitable activities
Grants payable				400	61,937	62,337	54,290
Grant repayable							8,067
Cafe, garden centre, festival and
community food growing		costs		98,515	7,256	105,771	145,108
Salaries and travel				131,151	380,822	511,973	518,496
Premises and equipment				79,840	51,839	131,679	117,125
Support costs				66,766	15,202	81,968	62,888
Governance costs				9,191		9,191	4,950
Total expenditure				390,620	517,056	907,676	920,936
Net income for the year				151,884	21,318	173,202	7,351
Transfers between funds				22,672	(22,672)
Net movement in funds			7	174,556	(1,354)	173,202	7,351
Funds brought forward	at 1st	January 2020		(16,116)	452,159	436,043	428,692
Funds carried forward	at 31stDecember		2020	6158,440	F450,805	6609,245	8436,043

										2019
Fixed assets
Tangible		assets					9		562,031	530,526
Investment							10		100	100
									562,131	530,626
Current assets
Stock								6,125		5,976
Debtors								66,502		93,884
Cash	at	bank and on hand						282,829		6,592
								355,456		106,452
Creditors -	amounts			falling due		within one year	12	163,561		201,035
Net current	assets/(liabilities)								191,895	(94,583)
Total assets		less	current		liabilities				754,026	436,043
Creditors -	amounts			falling due		after more
						than one year	13		(144,781)
Net assets									6609,245	6436,043
Funds
Unrestricted		funds
General		funds					15		28,313	(129,087)
Designated			funds				15		130,127	112,971
									158,440	(16,116)
Restricted	funds						15		450,805	452,159
Total funds							16		8609,245	6436,043

							2020	2019
Cash flows from operating activities: Net cash flow from operating activities							226,659	16,216
Cash flow from investing activities
Purchase offixed assets							55,622
Receipt from sale oftangible		fixed asset						350
							55,622	350
Cash flows from financing	activities:
Receipt from issue of new	long term loan						158,900
Repayments of borrowing							(4,526)	(500)
Interest paid							(2,184)
Net cash flow from financing		activities					152,190	(500)
Change in cash and cash equivalents			in the	year			323,227	16,066
Cash and cash equivalents		at the beginning		ofthe year			(40,398)	(56,464)
Cash and cash equivalents		at the end	ofthe	year			6282,829	f(40,398)
Analysis ofcash and cash Cash in hand	equivalents						5,711	6,592
Bank current accounts							277,118	(46,990)
							6282,829	f(40,398)
Reconciliation of net income		to net cash flow from operating			activities
Net income for the year							173,202	7,351
Adjustments for: Depreciation charges							24,117	30,465
Key Fund loan interest and		fee					2,184	(325)
Increase in stock							(149)	(145)
Decrease/(Increase) in debtors							27,382	(36,669)
(Decrease)/Increase in creditors							(77)	15,539
Net cash flow from operating		activities					6226,659	516,216
Analysis ofchanges in net	debt					At start of		At end of
						year	Cashflows	year
Cash						6,592	(881)	5,711
Cash equivalents						(46,990)	324,108	277,118
Total liabilities						(40,398)	323,227	282,829
Key Fund loan and loan falling due within one year Key Fund loan falling due after more than one year						(27,500)	(9,593) (144,781)	(37,093) (144,781)
Total net debt						E(67,898)	6168,853	6100,955

Depreciation is calculated to write down the cost ofthe fixed assets over their	Depreciation is calculated to write down the cost ofthe fixed assets over their	Depreciation is calculated to write down the cost ofthe fixed assets over their	Depreciation is calculated to write down the cost ofthe fixed assets over their	expected useful lives.	expected useful lives.
The rates and bases	used are as follows:-
South Yorkshire	Energy Centre	2'/v	per annum	straight	line basis.
Other permanent	buildings		Over the remaining		life ofthe lease
Equipment, fixtures and fittings		15'/o	per annum	reducing	balance basis.
Motor vehicles		25'/v	per annum	reducing	balance basis.

			2020	2019
1	Grant and contract funds receivable
	Grant funds receivable
	Community, Health and Food Big Lottery - Reaching Communities, Local Food Big Lottery - Reaching Communities, Youth Voluntary Action Sheffield - Healthy Holidays		120,396 71,214 59,932	84,918 73,941
	Sheffield City Council - PKW - Community Wellbeing		39,574
	Sheffield City Council -PKW- Resilient Communities		31,250
	Sheffield City Council -PKW- Dementia		9,857
	Sheffield City Council - Safe Places Grant		17,083	22,500
	Sheffield City Council - Healthy Holidays		6,750	6,840
	Key Fund Capital Grant		48,100
	Key Fund Working Capital Grant Dementia: Dunhill Medical		20,000 19,825	18,795
	National Lottery Heritage Grant		15,500
	Sheffield City Council - Walking for Purpose		8,880
	Citizens Advice - Big Energy Saving Network		7,500	14,000
	Sheffield City Council -various local food grants		4,248	9,760
	Sheffield Renewables		3,077
	Sheffield City Council - Men's Mental Health		2,498
	Greenhill & Lowedges TARA - A Better Life in Lowedges		2,473
	Sheffield City Council - Let's Talk About Suicide		1,000
	Reach South Sheffield - Violence Reduction	Fund	1,000
	Sheffield City Council Placements - Dementia			13,548
	Sheffield City Council -various other grants			8,500
	Small grant funds			1,958
	Total grant funds receivable		490,157	254,760
	Contract funds receivable
	Young People
	South Yorkshire Police - Youth		3,900	2,400
	Sheffield City Council - Early Years Volunteering		4,200
	RBST - Youth			200
	Total contract funds receivable		8,100	2,600
	Total grant and contract funds receivable		5498,257	f257,360

				Unrestricted	Restricted	Total funds	Total funds
				funds	funds	2020	2019
2	Salaries and travel
	Salaries and national	insurance		126,628	363,205	489,833	499,317
	Pension contributions			3,591	6,334	9,925	8,563
	Transport and travel			932	11,283	12,215	10,616
				6131,151	6380,822	F511,973	6518,496
3	Premises and equipment
	Maintenance, security	and cleaning		32,247	30,598	62,845	37,239
	Rent, rates and insurance			33,287	2,945	36,232	28,498
	Light, heat and power			8,445	40	8,485	20,923
	Depreciation and loss	on	sale ofassets	5,861	18,256	24,117	30,465
				679,840	651,839	6131,679	8117,125
4	Support costs
	Livestock purchases and		upkeep	15,809	39	15,848	18,936
	Staff and volunteers training			1,431	2,165	3,596	2,568
	Beneffciaries, volunteers		and childcare	1,788	335	2,123	3,759
	Subscriptions			2,651	794	3,445	2,910
	Advertising and publicity			1,215		1,215	938
	Telephone and fax			7,776	80	7,856	4,685
	Stationery, postage, software and
	office equipment			4,351	4,298	8,649	4,001
	Legal and professional	fees		5,823	7,311	13,134	8,243
	Bad debts			10,948		10,948	2,473
	Bank charges and interest			2,365		2,365	5,720
	Key Fund loan interest	and fee		3,782		3,782	(325)
	Sundry expenses			174	180	354	1,418
	Irrecoverable value added		tax	8,653		8,653	7,562
				F66,766	515,202	681,968	662,888
5	Governance costs
	Audit and Accountancy			59,191	F-	E9,191	F4,950

6	Transfers between funds
	These relate to the reallocation		of	overhead costs to		restricted funds.
								2020	2019
7	Net movement in funds
	This is stated after charging:
	Depreciation and loss on disposal			of fixed	assets			24,117	30,465
	Auditor's remuneration	-audit						1,850	1,850
		-accounts						5,225	3,100
	Salaries							534,105	543,032
	Employer's national insurance							33,946	30,756
	Pension contributions							11,211	8,790
	Redundancy costs								15,179
								2020	2019
8	Staff and trustee details
	No employee had emoluments		in excess		off60,000	in either year.
	No remuneration was paid nor		expenses		reimbursed	to trustees	during
	either year.
	The average number ofemployees			by function was
	Charitable activities							34	36
	Management and administration							4	4
								38	40

Tangible	assets
		Permanent	Equipment,	Motor	Total
		buildings	fixtures	vehicles
			and fittings
Cost
As at 1st	January 2020	1,027,574	177,221	5,094	1,209,889
Additions	in the year	28,307	27,315		55,622
As at 31stDecember 2020		1,055,881	204,536	5,094	1,265,511
Depreciation
As at 1st	January 2020	519,184	156,018	4,161	679,363
Provided	during the year	16,598	7,285	234	24,117
As at 31stDecember 2020		535,782	163,303	4,395	703,480
Net book	value
As at 31stDecember 2020		f520,099	F41,233	F699	F562,031

			2020	2019
11	Debtors
	Trade debtors		30,272	53,342
	Grants in arrears		5,625	7,665
	Other income	in arrears	27,276	20,190
	Other debtors	and prepayrnents	3,329	12,687
			566,502	F93,884

						2020	2019
12	Creditors - amounts falling due within one year
	Bank overdraft -secured						46,990
	Key Fund loan Trade creditors					10,593 57,221	56,154
	Taxation and social security					7,320	11,450
	Accruals					14,465	28,716
	Other creditors					5,625	5,625
	Loan					26,500	27,500
	Deferred income					41,837	24,600
						6163,561	6201,035
	Deferred income
	Balance at 1stJanuary 2020					24,600	45,200
	Amount released to income from	charitable		activities		(17,100)	(45,200)
	Amount deferred in the year					34,337	24,600
	Balance at 31st December 2020					641,837	F24,600
	Deferred income refers to amounts		received	in advance for services
	and covid grants provided for periods after the				year end.
13	Creditors - amounts falling due after more than				one year
	Key fund loan					6144,781
	There is an amount due after more		than 5years of5102,409.
14	Operating lease commitments
	The charity had operating leases	at	the year	end with total
	future minimum lease payments	as	follows:
	Land and buildings
	The charity signed a new lease with effect				from September 2020
	at the same payments of8750 per annum				for a term of30years.
	Office equipment and motor	vehicle
	Amount falling due:
	Within 1 year					5,771	5,361
	Within 2to 5years					11,353	10,906

Statement	offunds
		Balance at	Movement	in resources	Transfers	Balance at
		1stJan	Incoming	Outgoing		31st Dec
		2020				2020
Unrestricted	funds:
General funds		(129,087)	542,504	(384,759)	(345)	28,313
Designated	funds	112,971		(5,861)	23,017	130,127
		E(16,116)	6542,504	E(390,620)	E22,672	6158,440
Restricted	funds:
Capital projects		417,655		(18,256)	32,605	432,004
Young People			8,100	(8,100)
Community,	Health
and Food		34,504	530,274	(490,700)	(55,277)	18,801
		2452,159	6538,374	6(517,056)	E(22,672)	E450,805
Total funds		f436,043	61,080,878	6(907,676)	F=	6609,245
Prior year comparison
		Balance at	Movement	in resources	Transfers	Balance at
		1stJan	Incoming	Outgoing		31st Dec
		2019				2019
Unrestricted	funds:
General funds		(178,690)	670,927	(656,837)	35,513	(129,087)
Designated	funds	116,966		(6,598)	2,603	112,971
		E(61,724)	6670,927	f(663,435)	638,116	E(16,116)
Restricted funds:
Capital projects		444,475		(23,867)	(2,953)	417,655
Young People			2,600	(2,600)
Community,	Health
and Food		45,941	254,760	(231,034)	(35,163)	34,504
		F490,416	6257,360	6(257,501)	6(38,116)	6452,159
Totalfunds		F428,692	F928,287	F(920,936)		6436,043

Analysis of net assets between fun	ds
	Unrestricted	Designated	Restricted	Total
	funds	funds	funds	funds
Fixed assets		130,127	432,004	562,131
Net current assets	28,313		163,582	191,895
Long term liabilities			(144,781)	(144,781)
Net assets	F28,313	F130,127	6450,805	6609,245
Prior year comparison
Fund balances at 31st December	2019were represented	by:-
	Unrestricted	Designated	Restricted	Total
	funds	funds	funds	funds
Fixed assets		112,971	417,655	530,626
Net current liabilities	(129,087)		34,504	(94,583)
Net assets	E(129,087)	6112,971	F452,159	6436,043

restricted funds is	as follo	ws:
					Total
			Unrestricted	Restricted	funds
			funds	funds	2019
Income from:
Donations and legacies			31,645		31,645
Charitable activities			620,005	257,360	877,365
Other trading activities			19,277		19,277
			670,927	257,360	928,287
Expenditure on:
Charitable activities			653,423	257,501	910,924
Raising funds			10,012		10,012
Total expenditure			663,435	257,501	920,936
Net income/(expenditure)		forthe year	7,492	(141)	7,351
Transfers between	funds		38,116	(38,116)
Net movement in funds			545,608	E(38,257)	67,351