ABILITY
FarmAbiltty
Ifomierty Farm Inspir*•on Tnstl
A Charitsble Incorporated Organlsatlon
Re8lstered Charlty No. 1153282
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENT
vh¥w.farrnabilit
.or

FarmAblllty
Tru5tees' Report and Financial Statemenis
October 2021- September 2022
CONTENTS
Reference and administrative deta,ls of the charity, its trustees and advisers
Trustees, report
Independent examinerfs report
li
Statement of financial activitie5
12
Balance Sheet
13
Notes to the financial statements
14

FarrnAbility
40￿￿,t and Financial StaterTtents
October 2021- September 2022
REFERENCE AND ADMINISTAATIVE DETAILS OF niE TRUST. Trs TAUSTÉES AND ADVISERS
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Trustee5
Mr R Brooks
Mr L Coupland (from 26 April 20221
Mr W Gale (Treasurer)
M5 S Geor8e126 April to 15 October 20221
Dr J Samuel
Dr W Tindsley (to 19 October 20211
M5 R War￿n (Chair of Trusteesl
Charlty Name: On 3 March 2021 the Charity changed its name from Farm Inspiration Trust to FarmAbllity
Charlty reglstered Number
1153282
Pro￿lp41 & Registered offlc• l Abbey Street
Eynsham
Oxfordshire
OX29 4T8
Senlor Mana8emenl Team
Ms Coralie Hopwood, Chlef Executive (from January 20221
Ms S Williams. Director (to December 20211
Mr Olek Salmanowicz, Programme Manager
Mr W Gale. Treasurer
Independent Examlners
Crltchleys Audit LLP
8eaver House
23-38 Hythe Bridge Street
Oxford
OXI 2EP

FamiAbllity
Trustees, Report and Financial Slatements
Ociober 2021- September 2022
TRUSTEES. REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2022
The Trustees present their annual report together with the financial statements of FarmAbility for the year
ended 30 September 2022.
OBJEcfivES AND AcrivmES
Objects and Alms
The objects of the Charity. as set out in Its Constitution. are=
'The advancement of education apd the relief of those in need. by reason of youth, age, ill-health, disability,
financial hardship or other disadvantage through learninE about the practical experience of familn8, the
countryside and interaction with anima15 and the natural environmenv.
Activlties for Achieving Objertlves
FarmAbility's vision is of an inclusive society where people with
disabilities lead fulfilling INes by taking active roles in their
community.
Our mlsslon is to Ènable people with learnln8 disabilitie5, manv
also with autism. to develop skills 3nil competencie5 for
purposeful living and occupations, through participation in
programmes on farms and in outdoor productive spaces.
People with learning dlsabilitie5 and autism face multlple
barriers to leading fulfilling lives; FarmAbilily is committed to
improving the quality of lives throu8h access to meaningful
activities. Our particular focus is on people with moderate to
severe learning disabilities, often a150 With autism, who face the
most Sl8nificant barriers to community inclusion, and who
experience the lowest levels of employment in the UK
workforce. This group of people 15 SU5ceptible to experiencing
health inequalities, sotial exclusion. mental illness and povertv.
Jp
Of the multiple barriers faced by people with disabilities. at FarniAbility we are best placed to tackle the
barrier they face to finding a re8ular. meaningful occupation. with all the benefit to physical health, mental
well-being that having an occupation brings. This is because our experience and skills afe in using outdoor
spaces and work environments to generate a r3n8e of purposeful activities that can engage people with
differSn8 abilities and needs in the way that many Indoor environment5 cannot do.
We want to increase the opportunities for meaningful occupation open to people with learning disabilities
and autism, and to increase their capacity to take up those opportunitres. We also want to encourage local
employers to offer opw)rtunities in the workplace, as this is where many people will find progression. If we
can positively impart in these three a￿a5, we should see progress towards our intended outcome.
Our primary role is to use purposeful. outdoor programmes as a means to increasin8 skills and conlidence,
building u5efvl experience, and enabling progression. Over the past 9 years we have learned that our
programme model (small group work. applying Occupational Therapy theofies and practice and using an
enabling approach to support) can encourage significant and positive change in the degree to which
someone can successfully engage in a range of activities. Those who attend FarrnAbility are called "co-
farmers"

FarmAblllty
4P0￿rt and Financial Statements
October 2021- september 2022
Our secondary role is to work beyond the boundaries of the farm to increase the number and range of
meaningful opportunities for co-farmers in their community. Thi5 means working in partnership with other
charities to strengthen our tapacsty and exploring partnerships with employers to create workplace
opportunities. Covid reduced the possibilities for achieving this over the previous financial year and has
continued to play a part into thi5 financial year as organisatlOAS and businesses emer8e from the pandemic
and review their operational needs and protocols
We offer co-farmers a changing seasonal schedule of activitie5.
informed by personal choice and preference, which includes
activities such as vegetable gardenin& woodworkin& basic
animal husbandry and horse care, woodland work Icoppici
tree plantinBI, and seasonal fami tasks.
Weekly pro8ramme ol outd¢)or. Pufposefvl acti¥ities
Farm Ability's core service is a weekly programme running
throughout the year that provides acrivities for co-farniers in
range of farm, hortiCLsltural and woodland-based work. Our
main bases for regular sessions have been FAI Fam)s at
Wytham. Park Farm on the Blenheim Estate. Willowbrook Farm
at Hampton Gay, and Eynsham Market Garden. This year we
also added a regular weekly visil to Oxford City Faim as part of a
dementia inclusive partnership project. generously funded by
Ecclesiastical Insurance Fund and Oxfordshire Community
Foundation.
Key characteristics of our servSce InclLtde=
An enabling approach to support co-farmers that encourages autonomy, independence and the
confidence to try new things;
Embedding occupation31 therapy practice throughout the pro8ramme to Improve people's adaptive
behaviour and occupational functioning..
Celebratin8 co-farmers. achievements and recording these through Everyday Breakthrough5, which we
analyse on a seasonal basis and share with co-farmers. families and support teams at co-farmer annual
reviews..
Enabling people to take an appropriate and measured level of risk that allow5 them to build capabilsties.
If a co-farmer has a Personal Budget. they contribute to the costs of the service.. if not, then we endeavour to
5ubsidise their attendance through a Bursary Fund. There is no time limit on a person's attendance at
FarmAbility unless they are receivin8 3 subsidy, which may be offered for a fixed time period.
Opportunlties for sch¢)ol and college Students between 16-19 years
We reco8nise that the transition from full-time education to adulthood is p3rticulaTly challen8in8 for people
with learning disabilities. In order to address this we started the khools Programme aimed at enèblin8
students in their final 3 years of school or college to join FarmAbility in order to bLbild their confidence and
skills for the transition, and to encourage them to move on to meanlngful occupations.
For the whole school year of Sept 2021 to September 2022 Maclntyre Endeavour Academy students
resumed attendance and have developed great relationships with our team and with the wider co-farmer
community on site at the Same time.

FamAbility
Tru5tees' RÈp(>rt and Financial Statements
O£tober 2021- September 2022
Person-centred progresslon pathway5 for Covfamiers
There are two aspects to progression at FarmAbility=
Progression through the acqui51tion of new skills, the
strengthening of existing ones in outdoor activities. and the
building of confidence,.
Progression from FarmAbility to other settin85. either in
tandem with or after leavinB FarmAbility. where co-farmers
can engage in other meaningful occupations lincluding paid
employment) and new roles in their communities.
Key characteristics of FarmAbill￿$ person-centred pathways
include..
Working with co-fam)ers, families and support teams to
identify Boals that can be achieved through the activities
we offer. Thi5 may relate to behaviour, confidence. 50ft or
hard skills. or personal aspirations to find work or voluntary positTrons,'
Annual reviews of co-farmers (with familieslsupport teams) to review progress and agree goals..
Offerin8 co-farmers choice in the activities they take part in and sitpportin8 them in making thelr own
choices,.
Adhoc sesslons at other farmlhorticultural location5 to build confidence in new places and introduce
eo-farmer5 to different activ,ties.
Our volunteers and prowbono support
In 2021-2022 all of our volunteers returned to support our programmes and we recruited and inducted
more. All together our volunteers support us to a total of 80 hours per week. Our experience this year has
led us to put resources into developing our volunteer offer over the coming year, including impfoving our
recruitment and induction processes and providing expanded ongoing support and trainin8 to volunteers,
once in post. Most of our volunteers work alongside Programme Leaders to increase co-farmers,
en8a8ement in our various activities, while some volunteers provide specific expertise for example in
bookkeeping. craft pfoiects and woodworking. FarmAbslity volunteers come from all walks of life,. some are
retired people and others are young people keen to build experience working with people with learnin8
disabilitie5. Three of our curreni volunteers have a mild learning disability andlor autism,. we hope that their
volunteering experience will help them find paid employment in the future.
Pro-bono support ha5 been 8ratefully received from all of the sites where we have based our activities during
fy 2021-22 in the form of access to meeting rooms, office accommodation, toilet facilities and a range of
activities for our co-farmers to undertake. Without these, we could not operate and we would like to record
our 8ratitude for their generoslty. These valuable facilrties have not been included in income or expenditure
In the 8ccounts.
Our centres providing this support-
FAI Farms, Wytham
Willowbrook Farm, Hampton Gay
Pèrk Farm, Blenheim Estate
The Market Garden. Lon8 Hanborough
)*

FamiAbility
' Us'.eps Re?ott and Financial Staternents
October 2021- September 2022
We were also delighted to receive around S days, pro
bono support from Optek System5, an eA8ineering
company based in Abingdon, who gave resources.
expertise and labour to enclose and waterproof an
open sided barn space, $0 that we £3n use it on an
ongoin8 basis for actNities at Willowbrook Farm.
Our regular 5UPPOrters 3Keel also joined us for 4 work
days in which they helped us move and construct
polytunnels and lay flooring and add cladding to an
outside building.
ACHIEVEMENTS AND PERFORMANCE
In October 2021 we were back up to a fulty operational service and our team hod begun to adapt well to the
new demands that operatin8 Ltnder Covid restrictions. and across a number of satellite 51tes broughi with
them. In October and November we recruited a new CEO who be8an in january 2022 and who completed
the managementloffice team for the organisation. We said goodbye to our out8oin8 Directo¥ in December
2021, acknowledging the hu8e amount of work that she had put into organisin8 Systems. updatin8 our IT and
communication5 processes and bringin8 in fundin8 from trusts and foundations to support our core running
costs. In April 2022 we were able to respond to previous organi5ational development èlms of retruitment
for additional Programme Leader capacrty and successfully recruited 4 new part time leaders, one senior and
3 junior. This recruitment has in turn enabled us to expand our delivery capacity and move forward with
opening new places for the service acfOSS existing and new sites. This work continues with Significant
aspirations to expand further in the coming 12 months. As at September 2022 the number of regular co-
farmer se55ions per week was 53, with 46 co-farmers attendin& some for more than one day a week.
As things opened up this year we were able to support our hosts at Willowbrook with their annual summer
festival and we also delivered our own fufidraisin8 'Move-It' day at the close of the financial year, to raise
money for a celebration event for our to-farmers in recognition of their resilience, adaptability and
development over the last 24 months.
Ad¢Jitlonal achievements over the year Included sustaining relationships with partrier sites and reinst3tin8
regular visits lo some of our outreèch sites, including Long Mead Meadow Conservation Project. and carrying
out an initial visit to Sandy Lane Farm in South Oxfordshire with the intentlOA of settin8 up more regular
work with them in the future. We have carried out 4 whole day training activities with the team and
invested significant time and resource in to improving our health and safety approaches and adapting our
systems and proce55es to working across multiple sites with multiple partners. Thi5 remains a priority into
the next financial year. We have created some strong relationships with colleague organisations working in
the sector and have carried out a successful partnership project with Oxford City Farm and the Order of St
John's Care Homes, as well as explored opportunities for collaboration with Pennyhooks Farm Trust,
Guideposts Charity, 8ridewell Gardens, Yellow Submarine and A8eUK.

FarmAbility
Trustees, Rop()rt and Financial Statements
October 2021- September 2022
Fundraising efforts during the year were successful with valuable grants from:
National Lottery Awards For All Fund
Ecclesiastical Fund18enefact Group)
Oxfordshire Community Foundation
Oxfordshire County CoLsncil
The Postco(Je Lottery
Roger & Jean Jefcoate Trust
Our Sankalp
O'oyly Carte
Lord Barnb￿S Fund
Yeo Valley Iyeokens scheme)
W.E. Lawrence Charitable Settlement
We are very grateful to all our funders for their generous support.
FINANCIAL REVIEW
Strong income from grants and donations for a second year has given us the confidence to increase capacity
and offer places to more co-farmers. Our employees have increased in number from 7 last year to 12 lan
increase in FTE from 5.8 to 7.81. Staff cost5 have therefore increased substantiallv.
Until 2021 we had an offi¢e base provided without charge loriginalty by FAI Fams and then by glenhelm
Estate). We now have to rent premises- which has added £18k to our cost base.
These cost increases- offset by the strong Brant income produced a deficit in the year of nearly £IOk. I
last year'5 accounts we anticipated spendin8 some of the reserves, which had reached a level that was
sli8htly above our policy level. The Trustees are happy to use those reserves to increase the scale of our
operations.
Reserves polity
The trustees review the reserve levels of the charity on an annual basis. This Teview includes the nature of
the income and expenditure. the need to match income with commitments and the composltion of the
Charitvs reserves. The Trustees also take into consideration the future plans of the Charity, any uncertainties
re8arding future income streams and other key risk identified durin8 the risk review process.
The Reserves policy in normal times is to maintain reserves at a level that Is adequate to cover 6 months of
normal expenditure. Our budget for 2022-23 shows expenditure of £320k, and therefo￿ the tarBet level of
reserve5 is £160k.
FarmAbilitVs free cash reserves. represented by unrestritted and designated funds. at 30 September 2022
were approximately £152k12020.. £160kl. Therefore feserves are broadly in line with the target. We will
cont¢nue to monitor the situation and adapt our policy as and when necessary.

FamiAbility
.le Jo't and Financial Slatements
Ortober 2021- September 2022
PLANS FOR ThE FUTURE
This was a year of consolidation and transition for FarmAbility. We increased our delivery capacity throLtgh
Staffing numbers in order to address the demand on our waiting list and have now begun to increase the
places we can offer to new co-farmer5. This is an ongoing project for the year ahead and we aspire to offer
at least 10 more places over the course 2022-23. Some of this will depend on further strengthening
partnerships with host farms and gardens. We also intend io broaden Ouf volunteer base to give an extra
layer of support and resource across all of our sites. We remain alert to the possibility of a new base and
open to opportunities a5 they arise. however this year ha5 also allowed us space to acknowledge the huge
potential of maintaining multiple sites and the variety and diversity we can achieve in terms of experiences
for our participants from this model. Goin8 forward we will explore potential for a hybrid approach. allowtng
us to reap the benefits of iK)th situation5.
Golng concem
Having reviewed the situation, the trustees do not have any material concerns about the charity'5 abillty to
continue in the foreseeable future.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constltutlon
FarmAbility is a charitable Incorporated organisation. incorporated and re8lstered with the Charity
Commission for Engl8nd an¢J Wales on 7 August 2013. The Primary governlng document of the Charity Is its
Constitution. which was amended in March 2021 to reflect the change of name to FarmAbility. The
Constitution states that the Trustees shall be the Members.
Details of the Trustees who served ihfoughout the period are included in the Reference and Admlnistratlve
Details on page 3.
Method of Appolntment or Eledon of Tntstees
The Trusi's Constitution specifies that the number of Trustees shall be not les5 than three131 Trustees a
ppointed for a 3-year term. The Board of Trustees will consider nominations for new Trustees who can
make a valuable contribution to the 5trate8y and management of the Trust, with any appointments bein8
approved at a meetin8 of the Board of Trustees.
Pollcies Adopted for the Indurtlon and Training of Trustees
All Trustees receive a genera5 introduction to the Trust. its organisation, structure5 and employees. The
Trustees are also provided with periodic updates on relevant changes in charity law and Charity Commi55ion
guidance.
Organlsatlonal Strurture
The Board of Trustees are responsible for the over?11 governance of the Trust. They set the general strategv
and bu5ines5 plan5 for the Trust, approve an annual budgèt, monitor performance against the plans and
budgets and make major decisions about the Trust's strategy and development and any staff appointments.
The Trustees meet at least 4 times each year.
The Trustees have delegated the day-to-day management of the Trusvs programmes to the Chief Executive.

FarrnAbility
Trustees, Report and Financial Statements
Octobew 2021- September 2022
Risk Management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those relating to its
finances, charitable acti¥itie5, facilities and other operational areas. The Trustees have implemented a
number of systems to assess and minimi5e those risks, including internal controls. Where significant financial
risk still remains. the Trustees have ensured the Charty has adequate insurance cover In place. The Trustees
examine the financial health of the Charity formally every quarter. reviewing performance against budget
and overall level of expenditure. The Charity also has a risk register in place, which is regularly reviewed in
light of any new information and formally reviewed annually by the Trustees.
Public Beneflt
The Trustees confirm that they have complied with the requirement in the Charities Act 2011 to have due
regard to the Charity Commission's general guidance on public benefit in exercising their powers and duties.
They have ieferred to thi5 guidance when reviewin8 the Trusvs objects and aim5 and in plannin8 Its future
activities and are satisfied that the Trust's activities comply with this guidance and are of public beneflt.
ThSs report was approved by the TTu5tees on 7 February 2023 and signed on their behalf bv .
Ms R Warren
Chair of Trustees
io I

FarmAbility
R￿r￿lirt and Financial Statements
October 2021- September 2022
INDEPENDENT EXAMINER'S REPORT OTThE TRUSTEES OF FARMABiufY I'the Charity)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 30
September 2022.
Responslbillties and basis of report
A5 the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance
with the requirements of the Charities Act 20111'the Act'l.
I report in respect of my èxamination of the Charity's accounts carried out under section 145 of the 2011 Act
and in carrying out my examination I have followed the applicable Dirertions given by the Charity
Commi￿10n under Section 1451511bl of the 2011 Act.
Independent examlnerfs 51atement
Since the Charity's gross income exceeded £250.LKKJ your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a
member of the Institute of Chartered Accountants in England and Wales, 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 givin8 me cause to believe that in any material respect:
accounting records were not kept in respett of the Charity as required by settion 130 of the Act.. or
2. the accounts do not accord with those records; or
3. the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommen(Jed Practice for accounting and reportin8 by charities applicable to charitie5
preparing their accounts sn accordance with the Financial Rep)rting Standard applicable in the UK and
Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matters in conne¢tiort with the examinatlon to which
attention should be drawn in this report in order to enable a Proper understanding of the accounts to be
reached.
//0 &9-
Robert KirtSand
Critchleys Audit LLP
Beavef House
23-38 Hythe Bridge Street
Oxford
OXI 2EP
Dated. 91212023

FarniAblllty
Trusiees qpport and Financtal Statements
October 2021- September 2022
STATEMENT OF FINANCIALACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2022
Unrestricted
Funds
2022
Restrlrted
Fund5
2022
Totsl
Funds
2022
Total
Funds
2021
Note
Income from:
Donations & Legacies
Charitable activities
Other tradinB activities
Investment5
ioi.l(K)
139,193
114
434
33.289
134,389
139,193
114
434
88,635
121,559
529
188
Total Income
240,841
33.289
274,130
210.911
Expend5ture on:
Raising funds
Charitable activities
642
247,936
248,578
642
283,187
283,829
801
172.820
35.251
35,251
Total expendlture
173.621
Net income Ideficitl
Transfers between lunds
17.7371
11.9621
19,6991
37,290
Net movement In funds
17.7371
11.9621
19.6991
37,290
Reconclllation of funds
Total funds brought
forward
Net movement in funds
159,735
6,563
166.298
129,W8
17,7371
151.998
11,9621
4,601
9,6991
156,599
37,290
166,298
Total funds carried forward
The Statement of financial activities includes all gains and losses reco8nised in the year. The notes on pages
14 to 24 form part of these financial statements.
121

FarmAb114ty
.1111,￿.￿ and Financial Stètements
October 2021- September 2022
BALANCE SHEET AS AT 30 SEPTEMBER 2022
2022
2021
Note
Flxed assets
Tangible assets
14
Current assets
DebtOTS
Cash at bank and in hand
15
4.645
167.832
5,980
172,732
172,477
178,712
Creditors.- amounts falling due within one
vear
16
118.2781
112,4141
Net current a$￿t$
154.199
166,298
Total assets less Current Ilabllltles
156,599
166.298
Total net asset5
156.599
166,298
Charlty fvnds
Restrltted funds
Unrestricted funds
17
17
4,601
151,998
6,563
159,735
Total funds
156,599
166,298
The financial statements were approved and authorised for issue by the Trustees on 7th February 2023 and
signed on their behalf bv..
Ms R Warren
Chalr of Trusts•$
The notes on pages 14 to 24 form part of these financial statements.

FamiAbllity
Tru5tees' Report and FinoDcial Statements
October 2021- September 2022
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022
1. General information
FarmAbility is a CharFtable Incorporated Organisation ICIOI, incorporated and registered with the Charity
Commission for England and Wales. In the event of the Charity being wound up, the members of the CIO
have no liability to contribute to its assets and no personal resk¥)nsibility for settling its debts and liabilities.
The address of the registered office 15 given in the Charity informJtion on page 3 of these financial
statements.
2. Accountlni polS¢Ses
2.1 Basls of preparatSon of flnanclal statements
The financial statements have beell prepared in accordance with the Charities SORP IFRS 1021 "Accounting
and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their
account5 in accordance with the Financial Reportin8 Stsndard applicable in the UK and Republic of Ireland
IFRS 1021- (Effective l January 20191. the Financial Reportin8 Standard applicable in the UK and Republic of
Ireland IFRS 1021 and the Charities Act 2011 and the Charitys governing document. The Charity is a Publlc
Benefit Entity as defined by FRS 102
The Charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of
Cash Flows.
The financial statement5 are prepared in sterlin8, which is the functional Currency of the Charity. Monetary
amounts in these linancial statements are rounded to the nearest £.
Assets and Ilabilitles are initially recognised at historical cost or transaction value unless otherwise 5t?ted in
the relevant accounting policy.
The significant accounting policie5 applied in the preparation of these financial statements are set out below.
These polities have been consi51ently applied to all years presented unless otherwise stated.
22 Golnl concern
The Trustees assess whether the use of going concern is appropriate. i.e. whether there are any material
uncertainties related to events or conditions that may cast Sl8nificant doubt on the ability of the Trust to
continue as a 80in8 concern.
Having reviewed the situation, the Trustee5 are confident that the Trust has adequate resources to meet its
liabilitie5 as they fall due for the foreseeable future and, accordinBly, have adopted the going concern basls
in preparing the financial statements.
141

FarmAbility
I'.purt and Financial Statement5
2.3 Income
October 2021- September 2022
All income is recognised once the Charity has entitlement to the income. it is probable that the income will
be received and the amount of income recetvable can be measured reliablv.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt
and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a
legacy eKi5ts when the Charity has sufficient evidence that a gift ha5 been left to them (through knowledge
of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the
property in question will not be required to satisfy claims in the estate. Receipt of a leEaLy must be
recognised when it is probable that it will be received and the fair value of the amount receivable, which
will generalty be the experted cash amount to be distributed to the Charity, can be reliably measured.
Grants are included in the statement of financial activities on a ￿ceIVable ba515. The balance of income
received for specific purposes but not expended during the period is shown in the relevant funds on the
balance sheet. Where income is received in advance of entitlement of receipt, it5 recognition is deferred
and included in creditors as defer￿d income. Where entitlement occurs before income is received, the
Income is accrued.
Donated facilities and donated professional services are ￿COgnised in ineome at their fair value when their
economic benefit is probable. it can be mea5ure(J reliably and the Charity has eontrol over the Item. Fair
value is determined on the basis of the value of the gift to the Charity. For example, the amount the Charity
would be w¢llin8 to pay in the open market for such facllities and services. A correspondln8 amount is
recognlsed In expenditure In ihe year of receipt.
No amount is included in the financial statements for general volunteer time in line with the Charitie5 SORP
IFRS 1021. Further detail of the volunteer SUPPOrt provided to the Charity is Biven in the Trustees, Report.
Income tax recoverable in relation to donations recelved under Gift Aid or deeds of covenant is retognised
at the time of the donation.
Other income is recognised in the period in which it Is receivable and to the extent the 8oods have been
provided or on completion of the service.
2.4 Expenditure
Expenditure is reco8nised once there is a legal or constructive obligation to transfer economic benefit to
third party, it Is probable that a transfer of economic benefFts will be required in settlement and the
amount of the obli8ation can be measured reliably. Expen(Jiture is classified by activity. The cost5 of each
activity are made up of the total of direct costs and shared costs. including SUPPOrt costs involved in
undertakin8 each activity. Direct costs attributable to a s¢ngle activsty are allocated directly to that activity.
Shared costs which contribute lo more than one activity and support costs which are not attributable to a
sin8le activity are apportioned between those activities on a basls consistent with the use of resources.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable
purposes and includes costs of all fundraising activities events and non-charltable trading.
Expenditure on charitable activities 15 incurred on directly undertaking the attivities which further the
Charity's objectives, as well as any associated support costs.

FarmAbility
Trustees, Report and F&nèncial Statements
October 2021- September 2022
All expenditure is inclusive of irrecoverable VAT.
2.5 Interest recelvable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably bv
the Charity.. this is normally upon notification of the interest paid or payable by the institL¢tion with whom
the funds are deposited.
2.6 Taxatlon
The Charity is considered to pass the tests set out tn Para8raph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the
Charity is potentially eyempt from taxation in respect of income or capitsl gains received within categories
covefed by Chapter 3 Part 11 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.
2.7 Tan8lble fSxed assets and depre¢latlon
Tangible fixed assets costing £l,C(rf) or more are capitalised and retogni5ed when future economic benefits
are probable ond the cost or value of the asset can be measured reliablv.
Tangible fixed assets are initially reco8nised at cost. After recognition. under the c05t model. tangible fixed
asset5 are measured at COSt less accumulated depreciation and any accumulated impairment losses. All
costs incurred to bring a tangible fimed asset into its intended worktng condition should be included in the
measurement of cost.
Depreciation Is charged so as to allocate the cost of tangible fixed assets less their residual value over their
estimated useful lives, u5in8 the stTaight-line method.
Depreciatlon Is provided on the following basis:
Plant and machinery
Motor Vehicles
25% straightline
25% strai8htline
2.8 Debtor5
Trade and other debtor5 are recognised at the settlement amouni after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.9 C4sh at bank and In hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of
three month5 OT le55 from the date of acquisition or openin8 of the deposit or similaraccovnl.
2.10 Uabilitles and pro¥Ssion5
Liabilitie5 are recognised when there is an obligation at the balance Sheet date as a result of a past event, it
is probable that a transfer of economK benefrt will be required in settlement. and the amount of the
settlement can be estimated reliably.
161

FarmAblllty
piJrt and Financlal Statements
October 2021- September 2022
Liabilitles are recognised at the amount that the Charity anticipates it will pay to settle the debt or the
amount it hès receiveil as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the
effett of the time value of money 15 material. the provision is based on the present value of those amounts.
discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the
discount is reco8nised in the statement of financial artivities as a finan￿ c05t.
2.11 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 recogni5ed at transaction value and subseouently
measured at their settlement value with the exception of bank loans which are subsequently measured at
amortised cost usin8 the effeciTr¥e interest method.
2.12 Penslons
The Charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Charity to the fund in respect of the year.
2.13 Fund a¢countln8
General fL*nds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been deS￿nated for other
purposes.
Desl8nated funds comprise unrestritte(J funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
RestrScted funds are funds which are to be used in accordance with 5pecifit restrictions imposed by donors
or which have been raised by the Charity for particular purposes. The costs of raising and administering
such funds are charged against the specific fund. The aim and use of each restricted fund 15 set out in the
notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
3. Crltlcal ac¢ountln8 estlm•tes and areas of Jud8ement
Estimates and judgements are continually evaluated and are based on historical experience and other
factors, including expectations of future events that are believed to be reasonable under the
circumstance5.
Critical accountln8 estimates and assumptions..
The Charity makes estimates and assumptions conceming the future. The resulting accounting estimates
and assumptions will, by definition, seldom equal the related actual results. There are no estimates and
assumptions that have a significant risk of causing a material adjustment to the carrying amount5 of a55ets
and liabilities within the next financial year.
171

FarmAblllty
Trustees, Report and Financial Statements
October 2021-September 2022
4. Income from donations & le8ades
Unrestricted
funds 2022
Restricted
funds 2022
Total funds
2022
Total fuftds
2021
Donations
Grants
JRS furlough scheme
Donated professional services
6,617
79,483
6,617
112,772
1,747
85,690
1,198
33.289
15,C
ioi,ic()
28,945
15,1
134,389
88,635
33,289
59,6
88,635
Total 2021
S. Income from charltable aCtI￿tIeS
Unrestricted
funds 2022
Restricted
nds 2022
Totsl funds
2022
Total funds
2021
gay SeThice fees
Other income
131,940
7.253
139,193
121,559
131,940
7.253
139.193
119,065
2,494
121.559
Total 2021
121.559
6. Infome Irom other trndlng artlvltles
Unrestr5rted
lund$ 2022
ftestrirted
lund$ 2022
Total funds
2022
Total funds
2021
Produce Sales
114
114
114
114
529
529
Total 2021
529
529
In¥eslment Income
Vnrestrirted
funds 2022
Restricted
funds 2022
Totol funds
2022
Total lunds
2021
Investment Income
434
434
188
Expendlture on ralsln8 funds
Unre5trirted
funds 202Z
Restrfcted
funds 2022
Total funds
202Z
Total funds
2021
Cost of raising voluntary income
Total 2021
642
642
801
801
801
181Pa

FarmAbiltty
'?oport and Financial Statements
October 2021- September 2022
9. Analysls of expenditure on charitsble activities
Summary byfund type
Unrestrlrted
lunds 2022
Restrlrted
Funds 2022
Total funds
2022
Totsl funds
2021
F3rmAbility
Total 2021
247,936
120,689
35,251
52.131
283,187
172,820
172.820
10. Analysls of expendltUTe byactl¥lties
Dlrert A¢tlvStles
2022
Support costs
2022
Total funds
2022
Total funds
2021
FarmAbilitv
Total 2021
234.079
157,833
49.108
14,987
283,187
172,820
172,820
Analysls of dlrect Costs
Totsl fund$ 2022
Tthal funds
2021
Salarie5, Nl & pensSon
Equipment and consumables
Transport Costs
Depreciation of minibus
External SeNice fees
Bursary Grants
Other direct costs
Total
214,350
5,932
5.010
152.357
3,144
1.760
6.828
306
853
234.079
172
157,833
Analysls ol support ¢￿ts
Total funds 2022
Total funds
2021
Premises costs
Staff Recruitment, Trainin8 & Support
Insurance
32.753
3.299
3.458
3.555
2.178
2.880
985
49.108
358
1.315
3,615
4,478
1,526
2,719
976
14.987
Telephone
Professional fees
Other support costs
Total
Premises costs include an amount of £15,(MXI which is the estimated v31ue of pro-bono professional
services provided by Optek System5 in 2021- 22. Other Volunteer support has not been included in income
or expenditure. owing to the difficulty of calculating a monetary value.
Staff recruitment costs of £535 were included as Other Support Costs in the 2020- 21 accounts. This year
they have been shown in Recruitment. Training & Support Costs.
191

F•rmAbility
Trustees, RL'POrt and Financial Statements
Ottober 2021- September 2022
11 Independent examiner's remuneration
The independent examiner's remuneration amounts to an independent examiner fee of £1,45012021-
£1.3001
12. Staff costs
2022
2021
Wages & salaries
Social security costs
Contribution to dèfined contribution pension scheme
198.286
10,960
5.104
214.350
139,922
3,555
152,357
The avera8e number of persons employed by the Charity durin8 the year wa5 a5 follow5:
2022
No.
2021
No.
Service delivery
No of employees
Full time equi14alents
io
No employee received remuneration amounting to more than £60,[￿ in either year.
The key management personnel of the Charity comprise of the senior management personnel listed on
pa8e 3.
The total amount of employee benefit5 (including employer pension contributions) received by kev
management personnel during the year ended 30 Septèmber 2022 was £69,66712021.' £34.5411.
13. Trustees, remuneration and expenses
DLsrlnB the year, one Trustee received remuneration of £366 for specialist seNi¢es provided to cover for
the absence of a key member of staff during an extended period of absence f2021- £1,798). No other
trustee received any remuneration.
During the year ended 30 September 2022. no Trustee expenses were reimbursed f2021- nilj.
201

FarfflAbillty
'.I'JLI,t and Financial Sratements
October 2021- September 2022
14. Tan8lble flxed assets
Motorvehitles
Cost or valuation
At l October 2021
Additions
3.2(Ml
3.2
At 30 September 2022
Depreciation
At l Ortober 2021
Charged in year
At 30 september 2022
Net book value
At l October 2021
At 30 September 2022
15. Debtgr5
2022
2021
Due within one year
Trade debtors
Prepayrnents
4,450
195
5.980
4,645
5,980
16. Credltors: Amounts falllng due wlthln one year
2022
2021
Trade creditors
Other taxation and social security
Accruals and deferred Income
7,827
8,701
1,750
7,906
2,768
1.740
18.278
12.414
211

FarmAblllty
Trustee5 Report and Financial Statements
October 2021- Septetnber 2022
17. Statement of funds
Statement of funds- current year
alanct at I
October 2021
Income
Expendlture
Transfers In l Balance at 30
out Sepiember 2022
Unrestrlcted fvnds
General fund
129,735
129.735
240.841
240.841
1248.5781
1248,5781
121,998
121.998
Desl8nat*d tunds
Premises fund
Totsl unrestrlcted funds
30,0
159.735
30,(K)O
151,998
240.841
1248,S781
ty•l•n¢e •t k
Octobèr 2021
Incgme
Exp*ndlture
Tr¥nsfers In / Balance at 30
out September 2022
Re5trlct¢d funds
FarmAbility Restricttd fund
Oursankalpa fund
Dementia fund
National Lottery Awards for
6.S63
3,780
3,SC
16.CQ9
17.9431
13.51K)I
115,7061
303
io.c
18.1021
1,898
Total r¢strl¢ted funds
6.563
33.289
135.2511
4,601
Total gf fvnds
166.298
274.130
1283,8291
156.599
Stattrnent of fvnds Iprlor yearl
Balantt at I
Ortober 2020
Income
Expendlturt
Transfers Sn l Balao¢e at ao
out September Z021
Unrestrlrted lundi
General fund
FafmAbility fund
14.$831
133,591
I29.￿8
115
151.106
151.221
11,6591
1119,8311
1121.4901
135.862
1164,8661
129,(X)41
129,735
129,735
Desl8nated fund$
Premise5 fund
Total unrèstr1rt￿ funds
30.LKX)
996
30.000
159.735
129,CK)8
151,221
121,490
Bakince ot I
O£tober 2020
IKome
Empendlture
Transfers In l Balance at 30
out September 2021
Restricted funds
FarmAbility Resiritted lund
Oursankalpa fund
National Lottery
Community fund
Total restrirted funds
32.580
126,0171
I7,1￿)1.
6.S63
20.110
119.1141
19961
59,690
152.1311
19961
6,563
Total of funds
129.C#)8
210.911
1173.6211
166,298
221

FarmAbillty
RL'POrt and Financial Statements
October 2021- September 2022
Des¢rlption of Funds
The specific purposes for which the funds are to be applied are as follows..
Restricted Funds
FarmAbilit Restricted Fund
Thi5 holds funds for particular projects within FarniAbility. In 2021- 22 there were grants from..
the Axi5 Foundation which was used to acquire and run a minibus- enabling us to operate across our
many operational sites.
Oxfordshire County Council to mitigate the additional costs of operating with Covid controls in place.
Our53nkal a Fund
This project is funded by Oursankalpa CIC and aims to increase access to regular meaningful occupations Ipaid
work. positions that will lead to paid work, volunteerin8 or traineeships) for people with learnin8 disabilities
and autism. The grant was used to lund our 8ardenin8 projects.
Dementia FL¢nd
This fund was made up of contributions from Oxfordshire Community Foundation and EcclesiastlC31 (part of
the Benefact Group). The funds were designated to the creating of a partnership project between FarmAbility,
Oxford City Farm and St John's Care Homes wherein our co-farmers facilitated visits to the farni by residents of
the care home who were living with dementia. The project took place May to Ortober and was a big success,
leading to ongoing collaboration between all three organisations.
National Lotte
Awards for All Fund
The National Lottery Awafds for All grant has enabled us to employ additional Pro8ramme Leaders- Increasin
our capacity by up to 12 co-farmer sessions pef week.
Desl8nated Funds
Pr
fun
The Trustees have set aside funds to allow the establishment of a new base.
rmA
ilit Fund
vi
us
ar
when the charity was formed las the Farm In5p¢ration Trust), there were two programmes of activity..
FarmAbility and The Outdoor Classroom. Separaie funds were maintained io ensure that funds raised to
support each aciivity were kept separate. Since the Outdoor Classroom was discontinued in 2016, F3rmAbilitv
has been the only prograrnme. and this was recogni5ed with the change of name during 2021. Accordinglv
there was no longer any need to maintain a separate Farmability fund. and it was merged into the General
fund.
231

FarmAbility
Trustees, Report and Financial Statements
October 2021- September 2022
18. Analysis ol net •ssets between funds
Analysis of net assets between funds- current year
Unrestrirted Funds Restrlcted Funds Total funds 2022
2022
2022
Tangible fixed assets
Current assets
Creditors due within one year
2,400
172,477
170.277
118.2781
2,200
118,2781
T¢)tsl
151,999
4.600
156,599
Analysls of net assets between funds- prlor year
Unrestrbcted
funds
2021
Restrkted
funds
2021
Total
funds
2021
Tangible fixed assets
Current assets
Creditors due within one year
171,522
111,7871
7,190
16271
178,712
112,4141
Total
IS9.73S
6,563
166,298
19.
Penslon iornmltrnents
The Charity operates a defined contribution scheme. The assets of the scheme are held Separately from those
of the Charity in an independently administered fund. The pension cost charge represents contributions
payable by the Charity to the fund and amounted to É5,10412021.. £3,636). No contributions were
outstandlng at the year-end12021: £nlll.
20.
Related party transartlons
Owing to the nature of the Charity's operations and the ¢omposition ol the Board of Trustees being drawn
from local private sector or8ani5ations. transaction5 may take place with organisations in which the Trustee
has an interest. All such transactions are conducted at arm's length and in accordance with the provisions of
the Charity's Constitution. the requirements of the Charities Act 2011 and the Charity's normal procurement
procedures. and none of the Trustees benefit personally from any such transactions.
Donations from Trustees without conditions totaled £425 in the year12021.. £nill.
241