2024-12-31-accounts - Oak Tree Farm Rural Project Limited

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Oak Tree Farm Rural Project

Funds Statement As at 31st December 2024

2024 Fixed Assets Farm Buildings & Equipment 39,616 Tea Room Buildings 110,867 Equipment 10,682 New Offices 76,071 Acorn Garden Services : Equipment 2,132 Motor Vehicles 21,184 260,552 Current assets National Westminster Bank Current Account 42,960 COIF Charities Deposit 217,924 Petty Cash 320 261,204 Stocks of materials and goods for resale 21,365 Sundry debtors 12,545 Total Assets 555,666 Creditors 8,587 11 employees on average 547,079 Investment Funds Accumulated Funds at 1st January 2024 530,221 Add excess of Income over Expenditure for the year 34,474 564,695 Less Write down of fixed assets for year (17,616) Accumulated Funds at 31 December 2024 547,079	2023 11,153 118,592 11,862 675 23,832 166,114 93,415 256,000 264 349,679 15,688 17,215 548,696 18,475 530,221 488,183 60,081 548,264 (18,043) 530,221	2023 11,153 118,592 11,862 675 23,832 166,114 93,415 256,000 264 349,679 15,688 17,215 548,696 18,475 530,221 488,183 60,081 548,264 (18,043) 530,221

		548,696 18,475
		530,221
		488,183 60,081
		548,264 (18,043)
		530,221

I have prepared these accounts and certify them correct and in accordance with books and records presented to me. In common with most charitable organisations I have been unable to independantly verify all income received.

D. Rogers FCA 11th April 2025

Registered Charity No. 700299

	OAK TREE FARM RURAL PROJECT	OAK TREE FARM RURAL PROJECT	OAK TREE FARM RURAL PROJECT	Charity No (if any)	700299	CC39a
	Annual accounts for theperiod
	Period start date	1.1.2024	To	Period end date	31.12.2024

Section A	Statement of financial activities
Note Incoming resources (Note 3) Donations, legacies and Grants Shop sales Fees for charitable services Interest and dividends Fundraising events *Total incoming resources* S01 Resources expended (Notes 4-7) Wages, salaries, pensions and NI Rent, rates and Insurance Repairs and maintenance Light and heat Telephone postage and stationery Bank charges and interest Depreciation Cost of fundraising events *Total resources expendedS02 S03 Gross transfers between funds* S04 S05 S06 Gains and losses on investment assets S07 *Net movement in funds* S08 Total funds brought forward S09 *Total funds carried forwardS10 Recommended categories by* activity *Net incoming/(outgoing) resources* *before transfers* *Net incoming/(outgoing) resources* *before other recognised gains/(losses)* Other recognised gains/(losses) Gains and losses on revaluation of fixed assets for the charity’s own use		£ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Total this year Total last year
		54,140		-	54,140	100,379
		140,590	-	-	140,590	129,201
		244,528	-	-	244,528	194,954
		12,702	-	-	12,702	10,821
		8,188	-	-	8,188	8,405
			-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		460,148	-	-	460,148	443,760

		302,929	-	-	302,929	277,642
		12,880	-	-	12,880	12,335
		13,080	-	-	13,080	8,941
		17,279	-	-	17,279	15,143
		14,184	-	-	14,184	4,877
		4,420	-	-	4,420	3,825
		17,616	-	-	17,616	18,043
		60,902	-	-	60,902	60,916
			-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		443,290	-	-	443,290	401,722
		16,858	-	-	16,858	42,038
		-	-	-	-	-
		16,858	-	-	16,858	42,038

		-	-	-	-	-
			-	-	-
		16,858	-	-	16,858	42,038
		530,221	-	-	530,221	488,183
		547,079	-	-	547,079	530,221

CC17a (Excel)

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Section B Balance sheet

Note Total this year Total last year £ £ Fixed assets F01 F02 Tangible assets (Note 8) B01 260,552 166,114 B02 - - Investments (Note 9) B03 - - *Total fixed assets* B04 260,552 166,114 Current assets Stock and work in progress B05 21,365 15,688 Debtors (Note 10) B06 12,545 17,215 (Short term) investments B07 217,294 256,000 Cash at bank and in hand B08 43,910 93,679 *Total current assets* B09 295,114 382,582 B10 8,587 18,475 *Net current assets/(liabilities)* B11 286,527 364,107 *Total assets less current liabilities* B12 547,079 530,221 B13 - - Provisions for liabilities and charges B14 - - *Net assets* B15 547,079 530,221 Funds of the Charity Unrestricted funds B16 547,079 530,221 Designated funds B17 Total unrestricted funds 547,079 530,221 B18 - - B19 - - *Total funds* B20 547,079 530,221 Signature Date of approval Alan Rawlings 16th March 2025 Creditors: amounts falling due within one year (Note 11) Creditors: amounts falling due after one year (Note 11) Restricted income funds (Note 12) Endowment funds(Note 12) Signed by one or two trustees on behalf of all the trustees	Total this year Total last year £ £ F01 F02	Total this year Total last year £ £ F01 F02
	260,552	166,114
	-	-
	-	-
	260,552	166,114

	21,365	15,688
	12,545	17,215
	217,294	256,000
	43,910	93,679
	295,114	382,582

	8,587	18,475

	286,527	364,107

	547,079	530,221

	-	-
	-	-

	547,079	530,221

	547,079	530,221

	547,079	530,221
	-	-
	-	-

	547,079	530,221

Signature Date of approval Alan Rawlings 16th March 2025
Alan Rawlings

CC17a (Excel)

09/09/2025

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with* X Accounting Standards; or * Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act 1993.

Give details in this box if a different standard has been followed.

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

*This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or* *additional policy has been adopted then this is detailed in the box below.*	*This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or* *additional policy has been adopted then this is detailed in the box below.*
INCOMING RESOURCES
Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	· the charity becomes entitled to the resources;
	· the trustees are virtually certain they will receive the resources; and
	· the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._
	The value placed on these resources is the estimated value to the charity of the service or
	facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE

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Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

*urces may be further analysed if this would help the reader of the accounts.*
Analysis Unrestricted restricted £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
Total	-	-

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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Analysis	Unrestricted restricted This year Last year £ £ £ £	Unrestricted restricted This year Last year £ £ £ £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 5 Details of certain items of expenditure

5.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses

Nature of the expenses

Total amount paid

This year	Last year


£	£

5.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor

This year £	Last year £

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Section C Notes to the accounts (cont)

Note 6 Paid employees Please complete this note if the charity has any employees.

6.1 Staff Costs

Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs Total staff costs 6.2 Average number of full-time equivalent employees in the year Charitable Activities Total The parts of the charity in which the employees work	This year £	Last year £
	274,610	255,257
	22,674	17,253
	5,645	5,132
		-
	302,929	277,642

nt employees in the year	This year Number	Last year Number
	-	-
Charitable Activities	12	14
	-	-
	-	-
Total	12	14

6.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

	This year	Last year
	£	£
The costs of the scheme to the charity for the year
The amount of any contributions outstanding at the year end
The amount of any contributions prepaid at the year end

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Section C Notes to the accounts (cont)

Note7 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

7.1 Total value of grants

7.1 Total value of grants
Purpose for whichgrants made	Total amount Grants to institutions	Total amount Grants to individuals
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
**Total **	-	-

7.2Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

*supported.*

Names of institutions	Purpose	Total amount of grants paid £

		-
		-
		-
		-
		-
		-
		-
		-
		-
*Total grants to institutions*		-

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 9 Investment assets

Please complete this note if the charity has any investment assets.

9.1 Fixed assets investments

Carrying (market) value at beginning of year Carrying (market) value at end of year Add:additions to investments at cost Less:disposals at carrying value Add/(deduct):net gain/(loss) on revaluation	£
	-
	-
	-
	-
	-

Please provide below:

9.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

9.3 A breakdown of the income from investments agreeing with SOFA.

Analysis of investments Cash held as part of the investment portfolio Tota Investment properties Investments listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes Investments in subsidiary or connected undertakings and companies Securities not listed on a recognised Stock Exchange Other investments	9.2 £ Market value at year end	9.3 £ Income from investments for the year
	-	-
	-	-
	-	-
	-	-
	-	-

	-	-
	l-	-

9.4 Material investment holdings

If any investments are material in terms of their value (for example each represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held	Market value at year end
	£
	-
	-
	-
	-
Tota	l-

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note8 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

8.1 Cost or valuation

£ Freehold land & buildings	£ Other land & buildings	£ Plant, machinery and motor vehicles	£ Fixtures, fittings and equipment	£ Payments on account and assets under construction	Total £
-	242,095	114,198	52,932	-	409,225
-	76,082	35,972		-	112,054
-	-	-	-	-	-
-	-		-	-	-
-	-	-	-	-	-
-	318,177	150,170	52,932	-	521,279
-	140,992	77,694	24,425	-	243,111
-	9,026	6,940	1,650	-	17,616
-				-	-
-				-	-
-				-	-
-	-	-	-	-	-
-	150,018	84,634	26,075	-	260,727

-	101,103	36,504	28,507	-	166,114
-	168,159	65,536	26,857	-	260,552

8.4 Revaluation If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 10 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
12,545.0	17,215.0	-	-
l12,545.0	17,215.0	-	-

Note 11 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 11.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
8,587	18,475	-	-
-	-	-	-
l8,587	18,475	-	-

11.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 12 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

12.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).
other funds .

Fund	Name	Type PE, EE , R or other	Purpose and restrictions

12.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

Fund names	£ Fund balances brought forward	£ Incoming resources	£ Resources expended	Transfers £	£ Gains and losses	£ Fund balances carried forward
	-	-	-	-	-	-
				-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total Funds	-	-	-	-	-	-

12.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

12.4 Analysis of net assets between funds

£ Unrestricted funds	£ Restricted funds	£ Endowed funds	Total £
260,552	-	-	167,563
	-	-
286,527		-	320,620
			-
547,079	-	-	547,079

CC17a (Excel)

09/09/2025

Section C Notes to the accounts (cont)

Note 13 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 5) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

13.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

Name of trustee or related party	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value
		This year £	Last year £

13.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	Name of trustee or related party	Legal authority	Amount owing	Amount owing
			This year £	Last year £

13.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee or relatedparty	Relationship to charity	Description of the transaction(s)	This year £	Last year £

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 14 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

09/09/2025

Income categories

Donations, legacies and Grants Fundraising events Shop sales Interest and dividends fees for charitable services Grants for services

Expenditure categories

Wages, salaries, pensions and NI Cost of fundraising events Rent, rates and Insurance Repairs and maintenance Light and heat telephone postage and stationery Donations and Grants legal and professional fees bank charges and interest depreciation Insurance

To edit the lists replace existing categories on either list with the new headings you prefer to use.

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name OAK TREE FARM RURAL PROJECT members of On accounts for the year 31[ST] DECEMBER 2024 Charity no 1138396 ended (if any) Set out on pages 1-15 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2024 As the charity's trustees, you are responsible for the preparation of the Responsibilities and accounts in accordance with the requirements of the Charities Act 2011 basis of report (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent [The charity’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of The Institute of Chartered Accountants .

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

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Please delete the words in the brackets if they do not apply.

Signed: Name: Relevant professional qualification(s) or body (if any):	David Rogers	16.07.2025

	David Rogers

	Chartered Accountant – Member of Institute of Chartered Accountants

Oct 2018

IER

Address:

3 Balliol Way Shrewsbury SY3 6AP

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER