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← Scrubditch Care Farm

2025-03-31-accounts

REGISTERED COMPANY NUMBER: 08399833 (England and Wales) REGISTERED CHARITY NUMBER: 1153460

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Scrubditch Care Farm

JD Frost Accountants 7 Links View Cirencester Gloucestershire GL7 2NF

Scrubditch Care Farm

Contents of the Financial Statements for the Year Ended 31st March 2025

Page
Report of the Trustees 1 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10 to 11
Notes to the Financial Statements 12 to 18
Detailed Statement of Financial Activities 19 to 20

Scrubditch Care Farm

Report of the Trustees for the Year Ended 31st March 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of 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 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims

Introduction

The Board of Trustees are satisfied with the performance of the charity during the period and the financial position as at 31 March 2025. They consider that the charity is in a strong position to continue its activities during the coming year and that the charity's assets are adequate to fulfil its obligations.

Principal Objectives and Aims

Our charity's aims include, but are not limited to:

Public benefit

The aims of the charity are to provide therapeutic farm-based activities for adults and young people with learning disabilities, challenging behaviour, mental health problems and those living with dementia.

Main activities to further Scrubditch Care Farm's purpose for public benefit

Our student sessions run four days a week, from 10:00am to 3:00pm, and are designed to provide hands-on learning experiences centred around all aspects of farm life.

Students work in small groups, allowing for plenty of individual attention and teamwork. Activities vary with the seasons and the needs of the farm but may include feeding and caring for the animals, taking the goats for a walk, mucking out stables and pens, herding sheep, assisting with lambing, collecting eggs, or tending to the polytunnel where fruit and vegetables are grown. Students also take part in harvesting produce and using it in cookery sessions, learning about food preparation and farm-to-table sustainability.

Each day begins with a warm welcome and a chance to enjoy tea, coffee, and biscuits before heading out onto the farm. The morning is spent engaging in practical farm work, followed by a break for lunch in the relaxed and social setting of our kitchen studio. After lunch, students return to the farm for further activities, bringing the day to a close at 3:00pm.

This programme offers students a wonderful opportunity to develop practical skills, build confidence, and gain an understanding of the daily routines and responsibilities that come with working on a farm.

Feel Good Farming

Our Feel Good Farming session (dementia) continued to be a challenge during the 2024-2025 with fluctuating numbers of participants which remained low. Despite a drive to re- advertise these sessions, the numbers haven't been too forthcoming for the 2024-2025 period. We will continue to look at ways that we could utilise Tuesdays to reach vulnerable members of our local community and to assess why the uptake is so low.

We ended our young person's group during the 2024-2025 period for the same reasons as the uptake and associated staffing costs were not sustainable to continue. However, we will begin to build connections with other local community groups over the coming year.

Page 1

Scrubditch Care Farm

Report of the Trustees for the Year Ended 31st March 2025

OBJECTIVES AND ACTIVITIES

Outreach

During the 2024-2025 period, we continued to develop our outreach work. We visited the National Star College on three occasions within this time frame (with a fourth visit taking place in May 2025, which will be reported in next year's data). These visits enable us to extend our reach beyond those we can support directly on the farm, and at each session we are able to engage with over 60 students, staff and carers. We take a range of animals to these events including, chickens and ducks, pigs (when small enough), sheep and lambs and goats.

We also provided support to students from Peak Academy, an SEMH provision for young people in Dursley. Although their sessions came to an end in December 2024 due to funding constraints, the time we spent together offered them valuable and meaningful farm-based experiences.

In addition, we attended a transition event at St Rose's College in Stroud as part of our ongoing efforts to raise awareness of our work and to build further support, with a view to recruiting potential new students once they have finished their full time education at St Roses (August 2025, so too early to say whether this event lead to any new students joining SCF).

We were also delighted to welcome back members of the 29 Regiment RLC, who volunteered with us while taking respite from their normal duties. Having supported us at the old site, their return demonstrates the mutual benefit of this relationship, and we are now exploring ways to strengthen our partnership with them as a wider organisation. We continue to see our outreach opportunities growing as we are networking and liaising with other local groups and organisations. We continued to welcome corporate volunteering groups including St James' Place and EDP to the farm during 2024/2025 - all contributing a corporate fee to attend.

Ensuring our work delivers our aims.

We review our aims, objectives, and activities regularly. The review looks at the achievements and outcomes of our work in the previous twelve months. The management and staff look at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. This information is fed back to trustees annually. This also helps us ensure our aims, objectives and activities remain focused on our stated purposes.

We have referred to the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

Why Scrubditch Care Farm is needed

There are nearly 12,000 adults in Gloucestershire with a learning disability, a figure projected to rise slightly in the next decade. This number represents approximately 2% of the county's population. The majority of these adults, about three-quarters, are between the ages of 18 and 64. No other providers of our unique type of service locally that offer the opportunity to work outside with animals and plants in a safe and supported environment.

Young adults with learning disabilities face more challenges and are often excluded from opportunities available to others, including education and employment. They can face discrimination from organisations that do not provide for their needs or impairments. There are extremely limited training and work opportunities available in our area for individuals with learning disabilities. Spending time at Scrubditch Care Farm provides students with skills and knowledge that can enhance and enrich their everyday life and future working or volunteering opportunities.

Our students can have high incidences of physical and mental health issues that can be improved by a regular work routine, like the one we offer. We help vulnerable people to develop new skills; which in turn promotes self-confidence and greater independence. We provide meaningful tasks for individuals with learning disabilities, leading to improved physical and mental health, increased self-esteem, reduced dependence on social care and further integration into the local community.

Our students have a wide range of disabilities including Autism and Asperger's and often a high level of need. Their difficulties include memory loss, selective mutism and a high incidence of mental health issues which often result in a lack of confidence and low self-esteem. When they first arrive at the Care Farm, many of our students find even basic communication and eye contact very challenging. It is therefore essential that we offer a safe and non threatening environment in which very vulnerable individuals can form friendships, sometimes for the first time. The physical outdoor work leads to improved physical and mental health and our students have reported improved fitness, appetite and sleep.

Page 2

Scrubditch Care Farm

Report of the Trustees for the Year Ended 31st March 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities

The focus of our work

We provide a safe environment for vulnerable people to increase their confidence, physical and mental well being and make new friends.

Our main objectives for the year continued to be the development and enhancement of our beneficiaries.

Student Sessions

Summary

School Visits

- Focused Support: Every Tuesday morning, the charity hosts a group of five 'looked after' children from a local academy in Dursley, offering them a supportive and engaging environment. (They were unable to continue after December 2024 due to funding constraints)

- Specialised Sessions: The charity also continued to run weekly sessions for three high-need children from local mainstream primary schools until July 2024,integrating these sessions into their curriculum and making a significant difference in their edu cational experience. (Due to lack of numbers versus staff costs this was unsustainable)

These achievements illustrate the charity's ongoing dedication to making a meaningful difference in the lives of those it serves, and its commitment to expanding its reach and impact within the community.

Quote from a student's family:

"C is a 22 year old young man who has learning difficulties, including autism. He goes to college 4 days a week and has been attending SCF one day per week for just over 2 years now. C really enjoys going to SCF, it is very much a happy place for him. He loves being outside, loves being around animals and he really enjoys the jobs that he is given responsibility to do which make him feel like he is being really useful and is a valued member of the team.

C has learnt to be more independent and has developed his confidence as he has learnt to negotiate his way around the farm as well as working with different staff at different times, which has allowed him to made some great connections with people. He always enjoys his time at the farm and it is always different depending on the time of year, so the jobs vary which is great for him as it doesn't allow his short attention span to wane. C has always enjoyed being active but we have noticed that he is stronger since working at the farm and his upper body strength has increased as well as his confidence and dexterity using tools"

Appointing a full-time manager in February 2024 has significantly strengthened the organisational structure of the Care Farm. Over the past year, substantial progress has been made in key operational areas, including the introduction of enhanced risk assessments and improved documentation for both volunteers and students. Work is also underway on developing a comprehensive monitoring, evaluation, and outcomes framework, which is scheduled for full implementation by September 2025.

However, the scale and complexity of this work has been time-consuming, which has delayed the completion of the ''Green Care Quality Mark' for Social Care Farms & Gardens. While this remains a major undertaking, it is a vital piece of work that will play a key role in validating and justifying our provision.

Page 3

Scrubditch Care Farm

Report of the Trustees for the Year Ended 31st March 2025

ACHIEVEMENTS AND PERFORMANCE

Fundraising activities

Over the course of the year, we held two significant community open days, along with a number of seasonal fundraising events.

Due to the late timing of Easter, the Spring Open Day and Plant Sale took place in April and will therefore be included in next year's reporting period.

The Summer Open Day , which featured a barbecue, was well attended and generated £1,141 in funds.

Our Annual Christmas Fair was postponed due to adverse weather conditions and subsequently held as an evening event one week before Christmas. While attendance-particularly from families-was lower than in previous years, the event still raised a total of £2,058.50 .

In addition, the Christmas Wreath Making Evening once again proved very popular, reaching full capacity and raising £598.56.

FINANCIAL REVIEW

Financial position

The charity continues to grow its financial independence and has aims of being able to fund its core costs from self-generated revenue. However, it still does rely on charitable donations to provide security and to fund its plans for growth.

During the year the charity received a total of £196,694 in income. This is made up of £3650 in restricted grant funding for dementia and £4000 in restricted grant funding for the Landscaping Project (phase 2).

We received an unrestricted income of £85,491 made up from donations of £70,000 towards our core costs, generous donations from local supporters for general unrestricted costs totalling £14,445, donations of £682 in memory of a late student, and £364 in Gift Aid from HMRC. Fundraising efforts included several open days and plant sales resulting in a further £7677.

Student fees and outreach sessions raised £90,003 and the sale of livestock and our clothing raised a further £4463.

As we continue to grow our staff, student base, and facilities, we've prudently increased our funds to mitigate the associated risks. It's also important to note that a considerable amount of unpaid work is carried out by our senior management. This presents an additional potential risk and cost if they were to become incapacitated.

Principal funding sources

The principal funding sources for the charity this year were from grants, fees from students, donations and fundraising.

Reserves policy

The Management Committee has reviewed the charity's reserves requirements in light of the principal risks facing the organisation. As a result, a policy has been established whereby unrestricted funds, excluding those committed or invested in tangible fixed assets, should be maintained at a level equivalent to nine months' running costs. This reserve is intended to cover working capital needs and provide a safeguard against emergencies or significant reductions in funding.

In anticipation of the voluntary CEO's planned retirement in 2025/26, the Trustees have earmarked £50,000 to cover salary costs for their successor.

Share Capital

The company is limited by guarantee and therefore has no share capital.

FUTURE PLANS

In 2023/24 we made significant strides in developing our facilities with Phase 1 of our Landscaping (designed by Chris Beardshaw) being completed. We had planned to start Phase 2 of our Landscaping this Autumn, however due to a funding shortfall, the Trustees felt it prudent to delay starting on this next phase until Spring 2025.

Page 4

Scrubditch Care Farm

Report of the Trustees for the Year Ended 31st March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution

The organisation is a charitable company limited by guarantee, incorporated on 12 February 2013 and registered as a charity on 19 August 2013. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

The directors of the company are the trustees and the members of the charity. The number of trustees shall not be less than three. There is no maximum number. The charity is under the overall control of the trustees, who conduct the affairs of the charity. The trustees meet regularly to set the policy and overall direction of the charity, to review its plans, risk management and safeguarding and to discuss the management of the charity's affairs.

At present, Scrubditch Care Farm has a trustee board of four members who come from a variety of professional backgrounds relevant to the work of the charity. The day-to-day responsibility for the provision of the services rests with the CEO and Care Farm Manager.

The Board of Trustees agree an annual budget with the CEO and Farm Manager to make spending and employment commitments that are provided for within the budget. Each month the actual cashflow is compared to the budget and an update is then given to the Trustees at their quarterly meetings.

Recruitment and appointment of new trustees

The charity has an open recruitment procedure for new trustees who have the appropriate skills and experience to meet the needs of the organisation. The charity implements policies and procedures for the induction and training of both new and existing board members.

Under the requirements of the Memorandum and Articles of Association the members of the trustee board are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting. All members give their time voluntarily and receive no benefits from the charity.

Page 5

Scrubditch Care Farm

Report of the Trustees for the Year Ended 31st March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure Management, Staff and Volunteers

The Trustees are responsible for overall governance for the organisation in how the charity grows to keep delivering its mission whilst managing risk.

All trustees gave their time freely and no trustee received remuneration in the year 2024-2025.

The charity employs nine part-time staff and one full time manager (from February 2024) The Chief Executive Officer has overall responsibility for developing the organisation's strategic plan, in conjunction with staff and the trustee board. The Care Farm Manager organises & oversees the day-to-day running of the Care Farm.

We have 18 regular volunteers who occupy 20 volunteering spaces throughout the week (two volunteers attend twice a week). In addition, we have 4 volunteers who attend for half a day, or the equivalent of half a day per week (fortnightly). This equates to around 90 hours per week of volunteer time, which adds up to over 370 hours per month and more than 14,430 hours across a 39-week academic year. These figures do not include the additional hours our volunteers contribute at our three annual events or at ad-hoc occasions such as outreach days.

Alongside our student-facing volunteers, we also benefit from the support of two further volunteers who focus on maintenance and horticulture. One attends weekly for at least 2.5 hours, while the other offers his time as often as he is able, averaging around 10 hours a month. We also have another volunteer who helps with our Feel Good Farming sessions whenever his work schedule allows.

Our core group of volunteers play a vital role in supporting our students with a wide variety of farm tasks. Their contribution enables the staff team to deliver sessions efficiently, maintaining appropriate staff to student ratios (with additional support from the volunteers, which really helps) and ensuring students can engage safely and meaningfully with the work of the farm.

In terms of staff equivalents, the hours given by our volunteers equate to approximately 2.5 full-time staff members (based on a 35-hour working week). This demonstrates the considerable value that our volunteers bring, helping to ensure that our provision remains sustainable and of high quality in terms of student support and delivery of the service.

Volunteers not only provide practical help, but also enrich the social and learning environment for our students by building relationships with students and carers over time. They offer encouragement, consistency and an extra pair of hands to make activities achievable and enjoyable. For many of our students, the presence of volunteers adds to their sense of community and belonging, which is central to their well being and to our mission. In effect, our volunteers extend the reach and capacity of our staff team, making a measurable difference to the quality of care and opportunities we can provide.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

08399833 (England and Wales)

Registered Charity number

1153460

Registered office

The Ark North Scrubditch North Cerney Cirencester Gloucestershire GL7 7FE

Page 6

Scrubditch Care Farm

Report of the Trustees for the Year Ended 31st March 2025

Trustees

Mrs E F Costley-White Mrs S D Gilling Mr T Charnley Mr N Angus Mrs K Taylor

Company Secretary Mrs E F Costley-White

Independent Examiner JD Frost Accountants 7 Links View Cirencester Gloucestershire GL7 2NF —_ Approved by order of the board of trustees on3 NaewbetDPad signed on its behalf by:

Mrs E F Costley-White - Trustee

Page 7

Independent Examiner's Report to the Trustees of Scrubditch Care Farm

,

Independent examiner's report to the trustees of Scrubditch Care Farm (‘the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2025.

Responsibilities and basis of report

As the charity's 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 charity'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

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

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.

Mrs J D Frost

JD Frost Accountants 7 Links View Cirencester Gloucestershire GL7 2NF Date: dy 2025

Page 8

Scrubditch Care Farm

Statement of Financial Activities for the Year Ended 31st March 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
85,491
Charitable activities
Charitable activities
90,003
Other trading activities
2
12,140
Investment income
3
1,680
Total
189,314
EXPENDITURE ON
Charitable activities
Charitable activities
147,102
Other
32,136
Total
179,238
NET INCOME
10,076
Transfers between funds
13
(3,659)
Net movement in funds
6,417
RECONCILIATION OF FUNDS
Total funds brought forward
417,771
TOTAL FUNDS CARRIED FORWARD
424,188		 Restricted
fund
£
4,000
3,650
-
-
7,650
7,309
-
7,309
341
3,659
4,000
-
4,000		 2025
Total
funds
£
89,491
93,653
12,140
1,680
196,964
154,411
32,136
186,547
10,417
-
10,417
417,771
428,188		 2024
Total
funds
£
54,366
83,448
12,019
1,209
151,042
109,092
34,835
143,927
7,115
-
7,115
410,656
417,771

The notes form part of these financial statements

Page 9

Scrubditch Care Farm

Balance Sheet 31st March 2025

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
8
266,321
CURRENT ASSETS
Stocks
9
5,416
Debtors
10
1,323
Cash at bank and in hand
159,857
166,596
CREDITORS
Amounts falling due within one year
11
(1,810)
NET CURRENT ASSETS
164,786
TOTAL ASSETS LESS CURRENT
LIABILITIES
431,107
CREDITORS
Amounts falling due after more than one year
12
(6,919)
NET ASSETS
424,188
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
fund
£
-
-
-
4,000
4,000
-
4,000
4,000
-
4,000		 2025
Total
funds
£
266,321
5,416
1,323
163,857
170,596
(1,810)
168,786
435,107
(6,919)
428,188
424,188
4,000
428,188		 2024
Total
funds
£
281,552
5,687
810
141,110
147,607
(3,269)
144,338
425,890
(8,119)
417,771
417,771
-
417,771

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

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

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 10

Scrubditch Care Farm

Balance Sheet - continued 31st March 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on dussstessnseumseueesantecseeenansoraneeee ANG Were signed on its behalf by:

The notes form part ofthese financial statements

Page 11

Scrubditch Care Farm

Notes to the Financial Statements for the Year Ended 31st March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold - 4% on cost
Plant and machinery - 15% on cost
Fixtures and fittings - 15% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 12

Scrubditch Care Farm

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

2. OTHER TRADING ACTIVITIES

Fundraising events
Shop income
Produce sales
3.
INVESTMENT INCOME
Deposit account interest
4.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Other operating leases		 2025
£
7,677
273
4,190
12,140
2025
£
1,680
2025
£
15,231
1,308		 2024
£
8,114
815
3,090
12,019
2024
£
1,209
2024
£
16,307
1,308

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

2025 2024
Charitable activities 8 8

No employees received emoluments in excess of £60,000.

Page 13

Scrubditch Care Farm

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
54,365
Charitable activities
Charitable activities
77,948
Other trading activities
12,019
Investment income
1,209
Total
145,541
EXPENDITURE ON
Charitable activities
Charitable activities
101,096
Other
34,835
Total
135,931
NET INCOME/(EXPENDITURE)
9,610
Transfers between funds
11,002
Net movement in funds
20,612
RECONCILIATION OF FUNDS
Total funds brought forward
397,159
TOTAL FUNDS CARRIED FORWARD
417,771		 Restricted
fund
£
1
5,500
-
-
5,501
7,996
-
7,996
(2,495)
(11,002)
(13,497)
13,497
-		 Total
funds
£
54,366
83,448
12,019
1,209
151,042
109,092
34,835
143,927
7,115
-
7,115
410,656
417,771

Page 14

Scrubditch Care Farm

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

8. TANGIBLE FIXED ASSETS

COST
At 1st April 2024
Disposals
At 31st March 2025
DEPRECIATION
At 1st April 2024
Charge for year
Eliminated on disposal
At 31st March 2025
NET BOOK VALUE
At 31st March 2025
At 31st March 2024
COST
At 1st April 2024
Disposals
At 31st March 2025
DEPRECIATION
At 1st April 2024
Charge for year
Eliminated on disposal
At 31st March 2025
NET BOOK VALUE
At 31st March 2025
At 31st March 2024		 Short
Plant and
leasehold
machinery
£
£
333,801
10,081
-
-
333,801
10,081
54,717
10,081
13,352
-
-
-
68,069
10,081
265,732
-
279,084
-
Motor
Computer
vehicles
equipment
£
£
8,860
1,463
-
(599)
8,860
864
7,720
887
1,140
288
-
(599)
8,860
576
-
288
1,140
576		 Fixtures
and
fittings
£
3,009
-
3,009
2,257
451
-
2,708
301
752
Totals
£
357,214
(599)
356,615
75,662
15,231
(599)
90,294
266,321
281,552

Page 15

Scrubditch Care Farm

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

9. STOCKS
2025 2024
£ £
Stocks 5,416 5,687
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 1,323 810
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade creditors 860 668
Social security and other taxes - 1,701
Accrued expenses 950 900
1,810 3,269
12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£ £
Other creditors 6,919 8,119
13. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1/4/24 in funds funds 31/3/25
£ £ £ £
Unrestricted funds
General fund 417,771 10,076 (3,659) 424,188
Restricted funds
Restricted - 341 3,659 4,000
TOTAL FUNDS 417,771 10,417 - 428,188
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 189,314 (179,238) 10,076
Restricted funds
Restricted 7,650 (7,309) 341
TOTAL FUNDS 196,964 (186,547) 10,417

Page 16

Scrubditch Care Farm

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1/4/23
in funds
£
£
Unrestricted funds
General fund
397,159
9,610
Restricted funds
Restricted
13,497
(2,495)
TOTAL FUNDS
410,656
7,115
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
145,541
Restricted funds
Restricted
5,501
TOTAL FUNDS
151,042
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 1/4/23
in funds
£
£
Unrestricted funds
General fund
397,159
19,686
Restricted funds
Restricted
13,497
(2,154)
TOTAL FUNDS
410,656
17,532		 Transfers
between
At
funds
31/3/24
£
£
11,002
417,771
(11,002)
-
-
417,771
Resources
Movement
expended
in funds
£
£
(135,931)
9,610
(7,996)
(2,495)
(143,927)
7,115
Transfers
between
At
funds
31/3/25
£
£
7,343
424,188
(7,343)
4,000
-
428,188

Page 17

Scrubditch Care Farm

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 Incoming
resources
£
334,855
13,151
348,006		 Resources
Movement
expended
in funds
£
£
(315,169)
19,686
(15,305)
(2,154)
(330,474)
17,532

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2025.

Page 18

Scrubditch Care Farm

Detailed Statement of Financial Activities for the Year Ended 31st March 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Donations restricted
Other trading activities
Fundraising events
Shop income
Produce sales
Investment income
Deposit account interest
Charitable activities
Student income
Grants
Total incoming resources
EXPENDITURE
Charitable activities
Wages
National insurance
Pensions
Other operating leases
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Repairs and renewals
Motor expenses
Software and computer costs
Activities expenses
Other
Livestock feed and purchases
Contracting
Carried forward		 2025
£
89,489
2
89,491
7,677
273
4,190
12,140
1,680
90,003
3,650
93,653
196,964
106,367
1,763
2,576
1,308
1,544
5,010
3,914
1,296
387
3,221
5,252
4,109
1,595
2,854
141,196
11,510
5,395
16,905		 2024
£
54,367
(1)
54,366
8,114
815
3,090
12,019
1,209
77,948
5,500
83,448
151,042
75,724
-
1,743
1,308
1,632
4,298
5,134
750
476
3,625
2,327
3,807
1,179
1,496
103,499
11,591
6,938
18,529

This page does not form part of the statutory financial statements

Page 19

Scrubditch Care Farm

Detailed Statement of Financial Activities for the Year Ended 31st March 2025

Other
Brought forward
Short leasehold
Fixtures and fittings
Motor vehicles
Computer equipment
Support costs
Management
Fundraising costs
Entertaining and refreshments
Advertising
Training and welfare
Subscriptions
Finance
Bank charges
Governance costs
Accountancy
Legal fees
Total resources expended
Net income		 2025
£
16,905
13,352
451
1,140
288
32,136
7,873
136
699
2,502
100
11,310
55
950
900
1,850
186,547
10,417		 2024
£
18,529
13,352
451
2,215
288
34,835
2,346
797
744
695
75
4,657
36
900
-
900
143,927
7,115

This page does not form part of the statutory financial statements

Page 20