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2020-08-31-accounts

LITTLE GATE FARM REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

For Year Ended 31 August 2020

LITTLE GATE FARM

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020

Page
Report of the Trustees 1 to 11
Independent Examiner's Report 12
Statement of Financial Activities 13
Balance Sheet 14
Cash Flow Statement 15
Notes to the Cash Flow Statement 16
Notes to the Financial Statements 17 to 27

Little Gate Farm structure

Registered Charity: 1153584 (CHARITY INCORPORATED ORGANISATION (CIO))

Trustees

Trustees
Chair 06/04/2014 Mr John Hassell
Secretary 15/02/2015 Miss Georgina Kane
Treasurer 29/08/2013 Mr Leigh Bennett
29/11/18 Mrs Sonia Blizzard
29/08/2013 Mrs Heidi Haddow Stepped down Dec 19

CEO 1/1/2020 Mrs Andrea Randall-Smith

Business Address and registered office:

Little Gate Farm Horseshoe Lane Beckley East Sussex TN31 6RZ

Bankers

Lloyds Bank 17 Wellington Place Hastings East Sussex TN341NX

Independent Examiners

Ashdown Hurrey Auditors Ltd Chartered Accountants and Registered Auditors 20 Havelock Road Hastings East Sussex TN34 1BP

Little Gate Farm is a charitable incorporated organization, the charity is governed through a foundation model constitution, and legal framework set out in the Charities Act 2011, which specifies that only trustees are members. Trustees are protected against contractual liabilities and have no liability to contribute to its assets and no personal responsibility for settling its debts. The Principle office is in England.

Page 1

Organizational structure

The trustees and CEO meet every 3 months formally, and minutes of these meetings are recorded, during these meeting Trustees are informed of all progress, activities, and issues by the CEO and Heads of Little Gate Farm, Little Gate Supported Employment program and the Finance and Fundraising Manager. At present the trustees are made up of 4 members:

John Hassell OBE- Independent Education Consultant and retired Head of special school Georgina Kane- Assistant Designated Safeguarding Lead

Leigh Bennett - Independent Financial advisor Sonia Blizzard – Managing Director and parent.

There must be at least 3 trustees at any one time, and no more than 12. Trustees can serve for a maximum of 4 years, after which they become eligible for re-election.

The day-to -day responsibility is held by the CEO Andrea Randall-Smith, who is responsible for the provision of services, and ensures all contractual targets and key performance indicators are met. Other responsibilities include supervision and CPD of staff teams & volunteers, maintaining a high level of service, financial control and operational policy.

Staffing numbers are increasing in line with new projects and general growth of the organisation. We also have a pool of supply support staff for farm cover and employment support in the community.

Little Gate Farm Staff Team

Page 2

Risk Management

The Board of Trustees is committed to ensuring that the long-term health of Little Gate Farm is maintained through an effective risk management framework. Strategic decisions are consequently taken in the context of risk exposure arising from the charity’s operations, and the resources available to manage this. The riskmanagement framework we have in place helps us to ensure that we identify and manage all key risks which could affect our ability to deliver our objectives and achieve our charitable aims. This reduces uncertainty and allows the charity to be innovative and to manage change effectively.

All employees have a role to play in reducing risk, through our internal processes of risk management, starting with robust risk assessments in all areas of the farm and in the community. Managing day-to-day risk is inherent in all farm activity from Woodland to Horticulture, and Supported employment in the wider community.

Accountability

The Board of Trustees has overall responsibility for establishing an effective system of internal control, including processes for the identification and management of risk. This is overseen through Internal Audit.

An internal audit of the risk management function was conducted in 2018 which identified that appropriate procedures and controls are in place to mitigate the key risks, this will be repeated each year, with new potential risks identified and managed.

Risk is classified as:

Strategic risk : These risks are overseen by the Board of Trustees. In turn the CEO Andrea Randall-Smith takes direct responsibility for the risks, to ensure the level of risk is managed so as not to threaten delivery of the charity’s strategic objectives.

Operational risk: These risks concern the day-to-day activity which must be managed in order for the charity to operate effectively and compliantly. They are managed across the wider organisation by the CEO Andrea Randall-Smith, Head of Fundraising and Finance Mary Soul, Head of Little Gate Farm Hannah Briars, and Head of Supported Employment Gemma Mogford. The following table summarises the primary risks currently facing the charity, why they are significant and the main mitigation strategies.

Risk Impact on the Charity Mitigation Strategy
COVID 19 continuous impact Little Gate could become Insurance for business
financially compromised interruption.
Funding applications for loss of
income.
High level of Staff absence due to Enough staff able to cover all
sickness. areas.
Farm closed by Public Health if Ability to deliver an online
an outbreak is declared. employment training service.
Government full lock down As above.
declared and farm is closed.
Not fulfilling grant requirements Ensure departments are
due to COVID and have to return completing the work according to
funds to funders. KPI’s or renew arrangements with
funders.

Page 3

New projects take time and Loss of focus and spread Ensure organisation has the
resources to set up, potential risk resources too thinly across the resources to grow new
to core work at Little Gate organisation. programmes before starting them
ensure cashflow is aligned.
Dilution of focus, mission drift Ensure core operations are
funded first.
Updated risk managementplan
Little Gate Farm may not achieve Little Gate will be become Staffing being the greatest cost, a
budgeted income and fund- financially compromised risk management strategy is in
raising levels predicted for the place, a rolling cash flow allows us
coming year, and have Little Gate could become less able to see shortfalls.
insufficient cash flow to cover its to fulfil its objectives
operational costs A reserve is now in place and has
Key, valued staff could be lost grown with the charity to cover
the running costs for 3 months.
Senior Staff are involved in the
strategic development of the
financial risk management plan
and succession planning.
We may not meet our Our core purpose and mission We work towards a realistic
aspirational targets of placing would not be fulfilled achievable KPI’s (key performance
adults into sustainable paid work indicators), which are assessed
in the local community quarterly to ensure we are on
target.
Supported employment team’s
KPI are set-their success is
measured against them.
Networks are nurtured to ensure
ongoing performance.
Best practice training and
mentorshipisprioritised.
Inherent risks of Farm, woodland Daily risks not managed All areas of the farm have current
and farm animals, and a effectively. Ecoli, Tetanus, lone active risk assessments, as do
proportionate number of working, falls etc= fatal injury each individual work trainee
vulnerable adults with limited
capacity to anticipate risk Managing risk is shared
working onsite. responsibility
Little Gate Farm has a robust
emergency plan in place

Page 4

As the Supported Employment Job coaches could be at personal All lone working job coaches to team grows, job coaches often or perceived risk. follow lone working policy and work alone and visit individuals action plan. at home. Lone working job coaches are not adequately supervised Supported employment team work closely with all job coaches across county, and employers to ensure best practice

All risks are recorded and identified by Staff teams and all work trainees and areas are risk assessed. Comprehensive emergency plan is in place due to the location of the farm & inherent risks placed by the animals and woodland. Systems and procedures are in place to mitigate these risks.

External risks linked to contractual funding and grant acquisition is managed and reviewed by senior leadership team and trustees, a risk management plan is in place.

Objectives and Activities

The objects as defined by the Memorandum of Association:

Objects

To develop the capacity and skills of the members of the socially disadvantaged community in such a way that they are better able to identify and help meet their needs, and to participate more fully in society.

Mission Statement

The overall aim of the charity is also expressed in our mission statement:

Mission: Little Gate enables adults and young people with learning disabilities and/or autism to fulfil their work potential. This entails pre-employment training, work experience and routes into work through Supported Employment.

The people who attend Little Gate farm are called Work Trainees. Work Trainees are usually adults with learning disabilities and/or Autism.

Little Gate Farm Program

Little Gate farm provides employment training and skills for adults with Learning Disabilities and Autism in Hastings and Rother in East Sussex, and some parts of Kent.

Our goal is to equip our learning disabled adults and adults with Nero Diverse conditions (Work Trainees) with the self-confidence and employment skills needed to go onto paid employment opportunities in the wider community.

We run 3 main programs:

Work trainee Program

The project is running 4 days a week for Adult Work trainees 19 plus. We currently have 80 places filled across the 4 days and operate 3 minibuses which pick up Work Trainees from their homes in Hastings and Rother.

Page 5

All work trainees are offered 2 free taster days and suitability to program is assessed, they then enter our 6 week ready to learn program, which is an assessment tool identifying learning needs and motivation. If successful during the 6 week assessment they will go into the Work Trainee program in preparation for going into paid work.

All Work trainees have progress goals, which they are involved in setting, and triangulated goals are evaluated with Work trainees and project leaders 12 weekly.

Work trainee learning is focused on Communication, Confidence, Work Skills and Independence in farm work, horticulture, cooking, office skills and animal care. The skills developed are transferable and help build resilience needed to go into paid work and establish a positive work ethic. Expectations are high, and Work Trainees are clear about their goals, and their purpose.

The COVID impact on the work trainee programme meant that the on site farm work training programme went online from the end of March until 26[th] June. The Government initiated a nationwide lockdown and only essential visits to the farm could be made to feed the animals and maintain the farm and horticulture project. The farm staff placed work training online delivering sessions, sending out resource packs and maintaining contact with work trainees, parents and carers through telephone contact.

The farm reopened from the 26[th] June and those work trainees that were able to, returned and those who were shielding still received contact and online sessions.

The primary aim of Little Gate Farm is to see its work trainees move into long term paid employment. The objectives for achieving this aim lie primarily in the skills and training which work trainees develop by coming to LGF as Farm Work trainees; they then work with the Supported Employment Team to create work profiles, liaise with potential employers and work with job coaches to support them into paid work.

There are 5 stages to this process as seen in the diagram below:

Page 6

Supported Employment Program

As soon as work trainees arrive at the farm, we are preparing them for paid employment. Little Gate Farm follows the model laid out by the British Association of Supported Employment. This year we will be continuing to work with the Occupational standards to ensure we are delivering a program that is best practice and high quality.

Last year we placed 11 adults into paid jobs in Hastings and Rother and the COVID impact meant this was affected. Our target was to place 12 work trainees in roles that they aspired to, that were within easy travel time from where they lived and had some opportunity for career progression.

The COVID impact meant that new paid work opportunities were difficult to find and arrange due to Government restrictions. During April through to the end of August 70% of the Supported Employment staff were placed on Furlough due to a reduction of in work support. The staff that remained working, delivered work training online sessions, sent resource packs and remained in telephone contact. At the end of June staff

Page 7

completed ‘walks and talks, socially distanced with trainees. Job Coaches returned to places of Employment from August.

Work experience

From September 2019 to the end of March 2020, we were able to continue the work experience programme in all sectors and provided 20 placements. Since April 2020 all work experience placements were placed on hold due to COVID by the Employers who host them.

Young People’s program

This a popular and successful programme for young people across Hastings, Rother and Eastbourne to complete a traineeship or apprenticeship. The year started very successfully for this programme and then the COVID impact meant all of the placements were paused from the end of March except for 1, where the Young Person was working in a care home and was a key worker.

As well as in work support from Job Coaches at a place of employment, there is education support from independent training providers to complete the traineeship or apprenticeship. Even though work placements were paused, the Training Providers continued to deliver the education and the Supported Employment team also remained in contact to ensure all the support was needed.

The Supported Employment Team created a pre employment programme for the Young People applying to do Traineeships and Apprenticeships. This programme is called LEAPS (Living Education and Application into Practical Skills). This is delivered twice a year and Little Gate accept up to 6 young people on the course. During COVID this was placed online so could continue.

Young Ranger Program

In 2019/2020 our strategic objective was to deliver 700 respite days for young learning disabled children in Hastings and Rother across all school holidays. By the end of August 2020 we had delivered 411 respite places across the year due and it ran on 52 days. Due to COVID we were unable to hold the program as usual and instead the offer ran online sessions, 3 times a week through most of the first lockdown. This was delivered when these children and young people would have been unable to attend school. The families were also sent resource packs.

The online and in person offer has been immensely popular. The COVID impact on these families has been huge and the feedback from the children, parents and carers has been tremendous and sharing real appreciation for this support.

The recommendation from the external advisor for the programme from March 2019, of recruiting a Forest School Leader has been implemented and that leader is now managing the programme.

Social Enterprise and learning opportunities

Charcoal : This year we have continued to produce and sell charcoal as a small farm social enterprise, we have scaled this activity back even further this year to focus on other activities during COVID. We still selling to limited outlets.

Weddings & Wakes Venue :

Due to COVID this year, Little Gate were unable to host any Weddings or Wakes this year. We will continue to offer Weddings via our website and have bookings for 2021. Work trainees have trained to serve behind the bar and at the events as paid work experience.

Page 8

Whilst alternative income streams are not the primary focus for our social enterprise programs, the learning opportunities they provide are, however, all Social Enterprise programs at Little Gate Farm, have financial KPI’S (key performance indicators) alongside learning objectives.

Cut flower project : This year we continued with the cut flower project and the new polytunnel was in full use. This started as another successful year but COVID has meant that the work trainees have missed being so involved during the main part of the growing season. The flowers grown have been purchased by local flower farmers during the Summer months.

Little Gate Festival : This year the annual festival had to go online in partnership with the ‘Isolation Station’, who hosted this for us. It was a great celebration for the learning disabled community and strengthened the story of the work that Little Gate Farm does. It included live music and interviews with our work trainees, employers and musicians.

Social Impact 2019/20

Financial Review

We have a variety of income streams most particularly, we are funded through ESCC, DWP Access to work and Trusts and foundations.

We have regular funding from ESCC for work trainees attending the farm. There have been challenges with funding from ESCC due to the COVID impact. Instead of the funding continuing throughout the lockdown periods, an average amount has been paid. We continue to attract grant funding, and whilst we would like this to be reduced it continues to be a vital income stream.

We continue to focus on developing a variety of financial income streams, and our Access to Work income from DWP had increased but the COVID impact on in work support has meant this did not meet its original target.

The COVID impact has meant that we had a drop in income over this financial year but we have developed a strong leadership team who navigated these issues and we made savings in other areas; including using the furlough scheme.

It is the policy of Little Gate Farm to have a surplus of three months recurring expenditure and operating costs in reserve should the charity experience a sudden drop in funding. This is so activities can continue whilst additional funds are sought. We have built up to 3 months and this has enhanced the stability of the charity.

Page 9

----- Start of picture text -----
Little Gate Income Streams 2019-2020
Other Income Furlough Payments Donations
1% 6% 2%
Social Enterprise
3%
Access To Work
19% Grants
41%
ESCC
23%
Service Users
5%
----- End of picture text -----

Our income streams have grown in some areas.44% of our total income came through grants last year and 41% came from grant acquisition this year. 23% from ESCC Work trainee day fees, down from 31% last year and an increase to 19% from DWP access to work fund an increase of 4% last year. Due to COVID there has been no income from events and there has been income from the Furlough payments.

Successes and growth measured against key objectives set for 2019/2020:

Primary Objectives

1. The manage a successful leadership succession plan, and development of new senior leadership team. This was achieved in November 2019 and a new CEO took over from 1[st] January 2020.

2. To continue to place 12 adults into paid employment in Hastings and Rother in new businesses and sectors. 11 adults were placed into paid employment and they have remained in their roles.

3. To consolidate the young people’s program providing Apprenticeships /Internships/Traineeships across county. This programme has been consolidated for Traineeships and Apprenticeships and an Internship was piloted. All of the employment placements; except for one; were placed on hold due to COVID. The education element continued for all of the Young People.

4. To continue to provide at least 20 work experience opportunities for Work trainees in various sectors. 20 Work Experience placements took place prior to COVID.

5. To improve the young ranger program as described in the consultant’s report from Feb 2019. A new Forest School trained Project Leader was appointed and is reviewing the programme and making significant improvements.

Page 10

Little Gate Farm Strategic objectives for 2020/2021:

Primary Objectives

1. To manage the development of the new senior leadership team.

2. To continue to place 12 adults into paid employment in Hastings and Rother in new businesses and sectors

3.To continue the development of the Young People’s Program providing Apprenticeships

4. To continue to provide at least 20 work experience opportunities for Work trainees in various sectors

5. To develop a 3 year plan for the Young Ranger Program.

6. To focus on the development of the Cut Flower Project Social Enterprise.

We continue to be grateful for the wide range of support we receive from the local and wider community, in the form of donations, grants, volunteers, pro-bono support and guidance.

Approved by order of the board of trustees on 30 June 2021 and signed on its behalf by:

Mr Leigh Bennett Trustee - Treasurer

Page 11

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LITTLE GATE FARM

Independent examiner's report to the trustees of Little Gate Farm

I report to the charity trustees on my examination of the accounts of the Little Gate Farm (the Trust) for the year ended 31 August 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCA FCIE DChA 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 giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do 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.

S.R. Sampson FCA FCIE DChA Ashdown Hurrey Auditors Limited Statutory Auditors 20 Havelock Road Hastings East Sussex TN34 1BP

Date: 30 June 2021

Page 12

LITTLE GATE FARM

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020

31.8.20 31.8.19
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 285,620 249,712 535,332 487,906
Other trading activities 3 268,420 - 268,420 253,109
Investment income 4 67 - 67 58
Other income 49,141 - 49,141 -
Total 603,248 249,712 852,960 741,073
EXPENDITURE ON
Raising funds 5 16,884 - 16,884 45,473
Charitable activities 6
General 10,768 - 10,768 3,766
Charitable Activities 452,649 265,712 718,361 616,927
Other 4,375 1,524 5,899 9,347
Total 484,676 267,236 751,912 675,513
NET INCOME/(EXPENDITURE) 118,572 (17,524) 101,048 65,560
RECONCILIATION OF FUNDS
Total funds brought forward 211,734 29,994 241,728 176,168
TOTAL FUNDS CARRIED FORWARD 330,306 12,470 342,776 241,728

The notes form part of these financial statements

Page 13

LITTLE GATE FARM

BALANCE SHEET AT 31 AUGUST 2020

Unrestricted
Restricted
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
12
40,704
4,570
CURRENT ASSETS
Debtors
13
21,710
-
Cash at bank and in hand
287,314
7,900
309,024
7,900
CREDITORS
Amounts falling due within one year
14
(19,422)
-
NET CURRENT ASSETS
289,602
7,900
TOTAL ASSETS LESS CURRENT LIABILITIES
330,306
12,470
NET ASSETS
330,306
12,470
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 31.8.20
Total
funds
£
45,274
21,710
295,214
316,924
(19,422)
297,502
342,776
342,776
330,306
12,470
342,776		 31.8.19
Total
funds
£
50,453
24,167
179,057
203,224
(11,949)
191,275
241,728
241,728
211,734
29,994
241,728

The financial statements were approved by the Board of Trustees on 30 June 2021 and were signed on its behalf by:

L Bennett -Trustee

The notes form part of these financial statements

Page 14

LITTLE GATE FARM

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2020

Notes
Cash flows from operating activities:
Cash generated from operations
1
Net cash provided by (used in) operating
activities
Cash flows from investing activities:
Purchase of tangible fixed assets
Interest received
Net cash provided by (used in) investing
activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning of
the reporting period
Cash and cash equivalents at the end of the
reporting period		 31.8.20
£
116,090
116,090
-
67
67
116,157
179,057
295,214		 31.8.19
£
65,782
65,782
(32,395)
58
(32,337)
33,445
145,612
179,057

The notes form part of these financial statements

Page 15

LITTLE GATE FARM

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2020

1. **RECONCILIATION OF NET INCOME/(EXPENDITURE) ** **TO NET CASH ** **FLOW FROM ** OPERATING
ACTIVITIES
31.8.20 31.8.19
£ £
Net income/(expenditure) for the reporting period (as per the
statement of financial activities) 101,048 65,560
Adjustments for:
Depreciation charges 5,179 6,585
Interest received (67) (58)
Decrease/(increase) in debtors 2,457 (10,422)
Increase in creditors 7,473 4,117
Net cash provided by (used in) operating activities 116,090 65,782
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.9.19 Cash flow At 31.8.20
£ £ £
Net cash
Cash at bank and in hand 179,057 116,157 295,214
Total 179,057 116,157 295,214

Page 16

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

In preparing the financial statements, the trustees are required to make an assessment of the ability of the charity to continue as a going concern. The trustees have prepared a cash flow forecast and budgets for the charity and against the backdrop of the COVID-19 Pandemic a "reverse stress" test has been applied to the forecasts, seeking to establish the level of liquidity headroom the charity is expected to have during the 12 month going concern period.

On the basis of these forecasts and the fact that the charity has substantial net current assets and net assets, the trustees are confident that the charity has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. As a result of the above, the trustees have concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements.

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.

Allocation and apportionment of costs

Tangible fixed assets

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

Taxation

The charity is exempt from 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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

Page 17

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020

2. DONATIONS AND LEGACIES
31.8.20 31.8.19
£ £
Donations 20,671 42,705
Gift aid - 7,736
Grants 514,661 437,465
535,332 487,906
Grants received, included in the above, are as follows:
31.8.20 31.8.19
£ £
Other grants 514,661 437,465
3. OTHER TRADING ACTIVITIES
31.8.20 31.8.19
£ £
Fundraising events 850 50,479
Shop income 5,027 3,218
Income from horse livery 256 -
Income from service users 260,424 195,432
Educational visits - 100
Gardening Services 1,863 3,880
268,420 253,109
4. INVESTMENT INCOME
31.8.20 31.8.19
£ £
Deposit account interest 67 58
5. RAISING FUNDS
Raising donations and legacies
31.8.20 31.8.19
£ £
Fund Raising Expenses 8,364 45,473
Other trading activities
31.8.20 31.8.19
£ £
Bad debts 8,520 -
Aggregate amounts 16,884 45,473

Page 18

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020

6. CHARITABLE ACTIVITIES COSTS

Direct costs
Support costs
(See note 7)
£
£
Charitable Activities
714,996
3,365
General
-
10,768
714,996
14,133		 Totals
£
718,361
10,768
729,129

7. SUPPORT COSTS

Management
£
Other resources expended
5,179
General
-
Charitable Activities
-
5,179		 Governance
Other
costs
£
£
-
720
10,768
-
605
2,760
11,373
3,480		 Totals
£
5,899
10,768
3,365
20,032

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2020 nor for the year ended 31 August 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2020 nor for the year ended 31 August 2019.

9. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:		 31.8.20
£
599,199
6,812
606,011
31.8.20
54		 31.8.19
£
483,853
4,258
488,111
31.8.19
49

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

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
134,379
353,527
Other trading activities
253,109
-
Investment income
58
-
Total
387,546
353,527		 Total
funds
£
487,906
253,109
58
741,073

Page 19

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
funds
funds
£
£
EXPENDITURE ON
Raising funds
27,473
18,000
Charitable activities
General
3,766
-
Charitable Activities
237,870
379,057
Other
7,316
2,031
Total
276,425
399,088
NET INCOME/(EXPENDITURE)
111,121
(45,561)
RECONCILIATION OF FUNDS
Total funds brought forward
100,613
75,555
TOTAL FUNDS CARRIED FORWARD
211,734
29,994		 Total
funds
£
45,473
3,766
616,927
9,347
675,513
65,560
176,168
241,728

11. ANALYSIS OF THE NET MOVEMENT IN RESTRICTED FUNDS

Little Gate Farm furthered its objectives in 2016 by investing in a charcoal retort and this was purchased in February 2016 at a cost of £19,260.

The following represents the decrease in resources available to deploy in undertaking future activities:-

£
Total restricted funds reserves per statement of financial activities 12,470
Less: Restricted funds expended on functional fixed assets (19,260)
Accumulated depreciation on functional fixed assets 14,690
Available restricted funds reserves as at the year end 7,900

Page 20

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020

12. TANGIBLE FIXED ASSETS

12. TANGIBLE FIXED ASSETS
Improvements Plant and Fixtures and
to property machinery fittings
£ £ £
COST
At 1 September 2019 and 31 August 2020 31,700 23,884 211
DEPRECIATION
At 1 September 2019 - 16,220 92
Charge for year - 1,916 30
At 31 August 2020 - 18,136 122
NET BOOK VALUE
At 31 August 2020 31,700 5,750 89
At 31 August 2019 31,700 7,664 119
Computer
Motor vehicles equipment Totals
£ £ £
COST
At 1 September 2019 and 31 August 2020 21,708 5,028 82,531
DEPRECIATION
At 1 September 2019 12,759 3,007 32,078
Charge for year 2,238 995 5,179
At 31 August 2020 14,997 4,002 37,257
NET BOOK VALUE
At 31 August 2020 6,711 1,026 45,274
At 31 August 2019 8,949 2,021 50,453
13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.20 31.8.19
£ £
Trade debtors 21,710 24,167
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.20 31.8.19
£ £
Taxation and social security 15,346 8,376
Other creditors 4,076 3,573
19,422 11,949

Page 21

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020

15. MOVEMENT IN FUNDS

Net movement
At 1.9.19 in funds At 31.8.20
£ £ £
Unrestricted funds
General fund 80,734 118,572 199,306
Designated funds 131,000 - 131,000
211,734 118,572 330,306
Restricted funds
People Postcode Lottery 13,000 (13,000) -
SSE 1,898 (475) 1,423
Henry Smith (County Grant) 6,700 (6,700) -
Bernard Sunley Foundation 1,582 (396) 1,186
Spear Charitable Foundation 633 (158) 475
Clothworkers 1,981 (495) 1,486
Social Investment Business 4,200 3,700 7,900
29,994 (17,524) 12,470
TOTAL FUNDS 241,728 101,048 342,776
Net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 603,248 (484,676) 118,572
Restricted funds
People Postcode Lottery - (13,000) (13,000)
SSE - (475) (475)
Henry Smith (County Grant) 22,500 (29,200) (6,700)
Bernard Sunley Foundation - (396) (396)
Lloyds Bank Foundation 25,000 (25,000) -
Ted Baker Trust 1,500 (1,500) -
Life More Ordinary 2,000 (2,000) -
Children in Need 23,320 (23,320) -
East Sussex County Council 2,500 (2,500) -
Peoples Health Trust 2,621 (2,621) -
Skills for Care 4,180 (4,180) -
Reaching Communities - National Lottery 120,000 (120,000) -
Social Investment Business 9,200 (5,500) 3,700
Bedgebury Foundation 2,000 (2,000) -
CXK - SELEP 10,000 (10,000) -
Education Futures Trust 3,391 (3,391) -
Hastings Direct 500 (500) -
Lawson Trust 20,000 (20,000) -
Police Grant 1,000 (1,000) -
Spear Charitable Foundation - (158) (158)
Clothworkers - (495) (495)
249,712 (267,236) (17,524)
TOTAL FUNDS 852,960 (751,912) 101,048

Page 22

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted Funds
General fund
Designated funds
Restricted Funds
People Postcode Lottery
SSE
Henry Smith (County Grant)
Bernard Sunley Foundation
Spear Charitable Foundation
Clothworkers
The Tudor Trust
Garfield Weston Foundation
Peoples Health Trust
RBS Skills & Opportunities
The Childwick Trust
Social Investment Business
TOTAL FUNDS		 Net movement
Transfers
At 1.9.18
in funds
between funds
At 31.8.19
£
£
£
£
16,613
111,121
(47,000)
80,734
84,000
-
47,000
131,000
100,613
111,121
-
211,734
10,000
3,000
-
13,000
2,531
(633)
-
1,898
4,000
2,700
-
6,700
2,109
(527)
-
1,582
844
(211)
-
633
2,641
(660)
-
1,981
20,980
(20,980)
-
-
22,650
(22,650)
-
-
3,400
(3,400)
-
-
2,400
(2,400)
-
-
4,000
(4,000)
-
-
-
4,200
-
4,200
75,555
(45,561)
-
29,994
176,168
65,560
-
241,728		 Net movement
Transfers
At 1.9.18
in funds
between funds
At 31.8.19
£
£
£
£
16,613
111,121
(47,000)
80,734
84,000
-
47,000
131,000
100,613
111,121
-
211,734
10,000
3,000
-
13,000
2,531
(633)
-
1,898
4,000
2,700
-
6,700
2,109
(527)
-
1,582
844
(211)
-
633
2,641
(660)
-
1,981
20,980
(20,980)
-
-
22,650
(22,650)
-
-
3,400
(3,400)
-
-
2,400
(2,400)
-
-
4,000
(4,000)
-
-
-
4,200
-
4,200
75,555
(45,561)
-
29,994
176,168
65,560
-
241,728		 Net movement
Transfers
At 1.9.18
in funds
between funds
At 31.8.19
£
£
£
£
16,613
111,121
(47,000)
80,734
84,000
-
47,000
131,000
100,613
111,121
-
211,734
10,000
3,000
-
13,000
2,531
(633)
-
1,898
4,000
2,700
-
6,700
2,109
(527)
-
1,582
844
(211)
-
633
2,641
(660)
-
1,981
20,980
(20,980)
-
-
22,650
(22,650)
-
-
3,400
(3,400)
-
-
2,400
(2,400)
-
-
4,000
(4,000)
-
-
-
4,200
-
4,200
75,555
(45,561)
-
29,994
176,168
65,560
-
241,728
80,734
131,000
211,734
13,000
1,898
6,700
1,582
633
1,981
-
-
-
-
-
4,200
29,994
241,728

Page 23

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 387,546 (276,425) 111,121
Restricted funds
Sussex Community Foundation 7,500 (7,500) -
Awards 4 All 10,000 (10,000) -
Rother DC 3,000 (3,000) -
Downlands 60,000 (60,000) -
Hedley 3,000 (3,000) -
Ernest Klenwort 10,000 (10,000) -
People Postcode Lottery 15,000 (12,000) 3,000
Thomas Bailey 5,000 (5,000) -
SSE 4,000 (4,633) (633)
Henry Smith (County Grant) 20,000 (17,300) 2,700
Bernard Sunley Foundation - (527) (527)
Lloyds Bank Foundation 25,000 (25,000) -
Chalk Cliff Trust 5,000 (5,000) -
Magdalen and Lasher 500 (500) -
Ted Baker Trust 500 (500) -
The Tudor Trust 25,000 (45,980) (20,980)
Children in Need 20,000 (20,000) -
Garfield Weston Foundation 15,000 (37,650) (22,650)
Nineveh 5,000 (5,000) -
Peoples Health Trust - (3,400) (3,400)
RBS Skills & Opportunities - (2,400) (2,400)
The Childwick Trust - (4,000) (4,000)
Arts Council 15,000 (15,000) -
The Big Give 4,000 (4,000) -
The Crowd Funder 2,077 (2,077) -
A Life More Ordinary 1,000 (1,000) -
Low Carbon Across the South East 10,000 (10,000) -
Morrisons Foundation 13,000 (13,000) -
Reaching Communities - National Lottery 63,750 (63,750) -
Social Investment Business 9,200 (5,000) 4,200
TESCO 2,000 (2,000) -
Spear Charitable Foundation - (211) (211)
Clothworkers - (660) (660)
353,527 (399,088) (45,561)
TOTAL FUNDS 741,073 (675,513) 65,560

Page 24

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020

15. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Designated funds
Restricted funds
People Postcode Lottery
SSE
Henry Smith (County Grant)
Bernard Sunley Foundation
Spear Charitable Foundation
Clothworkers
The Tudor Trust
Garfield Weston Foundation
Peoples Health Trust
RBS Skills & Opportunities
The Childwick Trust
Social Investment Business
TOTAL FUNDS		 Net movement
Transfers
At 1.9.18
in funds
between funds
At 31.8.20
£
£
£
£
16,613
229,693
(47,000)
199,306
84,000
-
47,000
131,000
10,000
(10,000)
-
-
2,531
(1,108)
4,000
(4,000)
-
1,423
-
-
2,109
1,186
844
(923)
-(369)
-
475
2,641
(1,155)
-
1,486
20,980
(20,980)
-
-
22,650
(22,650)
-
-
3,400
(3,400)
-
-
2,400
(2,400)
-
-
4,000
(4,000)
-
-
-
7,900
-
7,900
75,555
(63,085)
-
12,470
176,168
166,608
-
342,776		 Net movement
Transfers
At 1.9.18
in funds
between funds
At 31.8.20
£
£
£
£
16,613
229,693
(47,000)
199,306
84,000
-
47,000
131,000
10,000
(10,000)
-
-
2,531
(1,108)
4,000
(4,000)
-
1,423
-
-
2,109
1,186
844
(923)
-(369)
-
475
2,641
(1,155)
-
1,486
20,980
(20,980)
-
-
22,650
(22,650)
-
-
3,400
(3,400)
-
-
2,400
(2,400)
-
-
4,000
(4,000)
-
-
-
7,900
-
7,900
75,555
(63,085)
-
12,470
176,168
166,608
-
342,776
12,470
342,776

Page 25

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020

15. 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
Sussex Community Foundation
Awards 4 All
Rother DC
Downlands
Hedley
Ernest Klenwort
People Postcode Lottery
Thomas Bailey
SSE
Henry Smith (County Grant)
Bernard Sunley Foundation
Lloyds Bank Foundation
Chalk Cliff Trust
Magdalen and Lasher
Ted Baker Trust
The Tudor Trust
Life More Ordinary
Children in Need
East Sussex County Council
Garfield Weston Foundation
Nineveh
Peoples Health Trust
Skills for Care
Arts Council
The Big Give
The Crowd Funder
A Life More Ordinary
Low Carbon Across the South East
Morrisons Foundation
Reaching Communities - National Lottery
Social Investment Business
TESCO
Bedgebury Foundation
CXK - SELEP
Education Futures Trust
Hastings Direct
Lawson Trust
Police Grant
Spear Charitable Foundation
Clothworkers
RBS Skills & Opportunities
The Childwick Trust
TOTAL FUNDS		 Incoming
resources
£
990,794
7,500
10,000
3,000
60,000
3,000
10,000
15,000
5,000
4,000
42,500
-
50,000
5,000
500
2,000
25,000
2,000
43,320
2,500
15,000
5,000
2,621
4,180
15,000
4,000
2,077
1,000
10,000
13,000
183,750
18,400
2,000
2,000
10,000
3,391
500
20,000
1,000
-
-
-
-
603,239
1,594,033		 Resources
Movement in
expended
funds
£
£
(761,101)
229,693
(7,500)
-
(10,000)
-
(3,000)
-
(60,000)
-
(3,000)
-
(10,000)
-
(25,000)
(10,000)
(5,000)
-
(5,108)
(1,108)
(46,500)
(4,000)
(923)
(923)
(50,000)
-
(5,000)
-
(500)
-
(2,000)
-
(45,980)
(20,980)
(2,000)
-
(43,320)
-
(2,500)
-
(37,650)
(22,650)
(5,000)
-
(6,021)
(3,400)
(4,180)
-
(15,000)
-
(4,000)
-
(2,077)
-
(1,000)
-
(10,000)
-
(13,000)
-
(183,750)
-
(10,500)
7,900
(2,000)
-
(2,000)
-
(10,000)
-
(3,391)
-
(500)
-
(20,000)
-
(1,000)
-
(369)
(369)
(1,155)
(1,155)
(2,400)
(2,400)
(4,000)
(4,000)
(666,324)
(63,085)
(1,427,425)
166,608

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2020.

Page 26

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 AUGUST 2020

17. RESERVES POLICY

At the year end the charity held reserves of £342,776, of which £330,306 are unrestricted. The following designations are placed upon them:

Finally, the £199,306 remaining free reserves are held for general expenditure and running costs of the charity.

Page 27