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← Little Gate Farm

2023-08-31-accounts

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LITTLE GATE ANNUAL REPORT YEAR END AUGUST 2023

10 YEARS OF LITTLE GATE

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LITTLE GATE FARM

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

Page
Report of the Trustees 1 to 13
Report of the Independent Auditors 14 to 15
Statement of Financial Activities 16
Balance Sheet 17
Cash Flow Statement 18
Notes to the Cash Flow Statement 19
Notes to the Financial Statements 20 to 30
Detailed Statement of Financial Activities 31 to 32

Little Gate Supported Employment structure

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

Trustees

Trustees
Chair 06/04/2014 Mr John Hassell
Treasurer 29/08/2013 Mr Leigh Bennett
29/11/18 Mrs Sonia Blizzard
01/02/2022 Mrs Maxine Leigh
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

Statutory Auditors

Ashdown Hurrey Auditors Limited 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. Little Gate Farm charity is also known as Little Gate Supported Employment.

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Little Gate Supported Employment is pleased to present its Annual Report for 2022/2023. This report highlights our Charity’s accomplishments, financial performance, supported employment programs, and community engagement initiatives during the year. It demonstrates our commitment to empowering individuals with disabilities to achieve meaningful employment and inclusive community participation.

Organisational 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. At present the trustees are made up of 4 members:

John Hassell OBE- Independent Education Consultant and retired Head of special school Leigh Bennett - Independent Financial advisor and parent. Sonia Blizzard – Managing Director and parent. Maxine Leigh – Social Care Educator

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, employment support in the community and the children’s Young Ranger project.

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Little Gate Charity Staff Team

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Risk Management

The Board of Trustees is committed to ensuring that the long-term health of Little Gate Supported Employment; 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 risk-management framework and register 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 is conducted each year which identifies that

appropriate procedures and controls are in place to mitigate the key risks; with new potential risks identified and managed. The Little Gate Risk Register is updated annually.

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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.

Please also see the attached Risk Management Plan and Register (Appendix 1)

Risk Impact on the Charity Mitigation Strategy
New projects take time and Loss of focus and spread
resources to set up, potential risk resources too thinly across the Ensure organisation has the
to core work at Little Gate organisation. resources to grow new
programmes before starting them
ensure cashflow is aligned.
Dilution of focus and mission drift
Ensure core operations are
funded first.
Updated risk management plan
and register
Little Gate 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 to see shortfalls.
insufficient cash flow to cover its
operational costs A reserve is in place and has
Little Gate could become less able grown with the charity to cover
to fulfil its objectives the running costs for 3 months.
Key, valued staff could be lost 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.

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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 children and adults with limited capacity to Managing risk is a shared anticipate risk working onsite. responsibility Little Gate Farm has a robust emergency plan in place 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 Supported employment team adequately supervised work closely with all job coaches across county and nationally. The SE team work with employers to ensure best practice

All risks are recorded and identified by Staff teams and all work trainees and areas are risk assessed. A 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 the Senior Leadership Team and Trustees, a risk management plan is also in place.

Objectives and Activities

The objects as defined by the Memorandum of Association:

Objectives

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 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, Rother and Eastbourne in East Sussex, and some parts of Kent.

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Our goal is to equip our learning-disabled adults and adults with Neuro 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 5 days a week for Adult Work trainees 19 plus. We currently have 122 places filled across the 5 days and operate 4 minibuses which pick up Work Trainees from their homes in Hastings and Rother.

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 8 weekly.

Work trainee learning is focused on Communication, Confidence, Work Skills and Independence in farm work, horticulture, cooking, woodland 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 primary aim of Little Gate Farm remains 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.

This is the 5 stages to this process as seen in the diagram below that as a Charity we continue to work with:

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KPI for the retaining Farm work trainee attendance: 20 spaces filled each day Monday – Friday Achieved 2022/2023 – Average 110 spaces filled each week

Supported Employment Program

Little Gate Supported Employment offers a range of programs and services tailored to meet the needs of our work trainees. The comprehensive approach focuses on skill development, job placement and ongoing support from job coaches, to ensure sustainable employment.

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. Each year we continue to work with the Occupational standards to ensure we are delivering a program that is best practice and high quality.

Our Employment Skills Training provides work trainees with essential job-related skills, such as CV writing, interview techniques and workplace etiquette.

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Last year we placed 16 adults into paid jobs in Hastings and Rother. Our target was to place 16 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.

Little Gate provides ongoing support that is personalised for the work trainee and employer.

KPI for SE Team Paid Placements:

16 Work Trainees into Paid Employment Achieved 2021/2022 – 16 Adults into paid employment

Work experience

From September 2022 to the end of August 2023, we were able to continue the work experience programme in all sectors and provided 30 placements.

KPI for SE Team Work Experience Placements: 20 Work Experience Placements offered across sectors Achieved 2021/2022 – 30 placements supported for work experience

Young People’s program

This aim is consistent for the work completed through the Young People’s Programme. This programme does not use the farm route for employment and serves young people aged 18-24 with an EHCP (Education and Health Care Plan). They complete a 15 week employability course (LEAPS) and are then placed on a Traineeship or Apprenticeship with an Employer and Independent Training Provider also using the support of a Job Coach to bridge any gaps.

This is a popular and successful programme for young people across Hastings, Rother and Eastbourne to complete a traineeship or apprenticeship.

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. The Government announced that Traineeships would no longer be offered after 21[st] July 2023. Those work trainees following this employment route would have periods of supported work experience in place of the Traineeships.

KPI for SE Team Young People’s Programme: 10 starts for Traineeships and Apprenticeships Achieved 2021/2022 10 starts for traineeships and apprenticeships

Pilot Supported Internship Partnership

In June 2022 we announced our proposed partnership with Glyne Gap Faculty to pilot a Supported Internship Project for 4 young people with additional needs. Glyne Gap Faculty were the Education Provider and Little Gate provided the employment education and in work placements. This has been a successful pilot. After reviewing the model of the Pilot, Trustees agreed with the Senior Leadership Team to carry on with Supported Internships. This has resulted in Little Gate applying to be registered as an Education Provider and develop ‘Little Gate College’ opening in September 2024.

Employer Engagement and Training Team

The Employer Engagement team consist of 1 employer engagement officer and an Employer Trainer. This continues to improve our networking and stakeholder potential for creating new and sustainable work opportunities. The offer of Employer Training has improved our initial relationships with employers; helped to improve employment pathways for our work trainees and support the sustainability of placements. We have strengthened partnerships with local businesses resulting in creating new job placements for our work trainees. The Employer Trainer also provides strategy coaching for specific work trainees in placements.

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Education Contracts

Little Gate continued to offer Education Contracts to some special schools and mainstream schools in the area, for those children with and without an EHCP. This was offered 4 days a week at the farm during term time. There is a set curriculum taught by various members of the Young Ranger/Farm staff supported by the school staff also.

Young Ranger Program

In 2022/2023 our strategic objective was to deliver 70 respite days for young learning-disabled children in Hastings and Rother across all school holidays. By the end of August 2022, we had delivered 70 respite days across the year.

Social Enterprise and learning opportunities

Charcoal : This year we have continued to produce and sell charcoal as a small farm social enterprise.

Weddings & Events Venue : Little Gate were able to host 4 wedding receptions and private events this year. We continue to offer Weddings via our website and have bookings for 2024. Work trainees are interviewed, trained to serve behind the bar and at the events as paid work experience.

Cut flower project : This year we have continued to grow the cut flower project. This has been a successful year as we continue to partner with 2 florists and continued to sell at a local market.

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. It has proven to support work trainees in performing better for other work placements after their experience within the Social Enterprise teams at the farm.

East Sussex Supported Employment Forum

Little Gate began the East Sussex Supported Employment Forum in 2018. East Sussex County Council now commision Little Gate to deliver this. The forum includes other providers of Supported Employment across the county, schools, colleges, charities, East Sussex County Council childrens and adult services. This is a very successful and supportive forum improving best practice and mapping good quality provision across the county.

Social Impact 2022/23

Please see the attached 10 year impact statement for the last 10 years of Little Gate Charity work.

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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 and have developed some specific support programmes and contracts for certain individuals.

We continue to focus on developing a variety of financial income streams, and the Access to Work income from DWP has increased.

It is the policy of Little Gate 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.

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Our income streams look very similar to the previous financial year. A reduction in the percentage of grants to 34%. Access to Work funding now provides 30% of our income and income fron grants is 31%.

Successes and growth measured against key objectives set for 2022/2023:

Primary Objectives

1. To manage the development of the Senior Leadership Team. This is a continuous process, and the team is strong including varied capabilities for each member. The team is working together sharing strategic viewpoints of each area of the Charity.

2. To continue to place 16 adults into paid employment in Hastings, Rother and Eastbourne in new businesses and sectors. 16 adults were placed into paid employment, and most have remained in their roles. The sectors continue to increase and diversify.

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3. To continue to develop the young people’s program processes providing Apprenticeships & Traineeships across county. This programme continues to be consolidated for Apprenticeships and a replacement of further work experience placements to replace the Traineeship placements.

4. To continue to provide at least 20 work experience opportunities for Work trainees in various sectors. 30 Work Experience placements took place.

5. To develop plans for the Young Ranger Programme. There is a new staff team created for the Young Ranger Project. Jo who leads the Young Ranger and Education groups continuously reviews and improves the process for arranging the groups of children attending, staffing and the new CRM requirements.

6. To focus on the development of the Cut Flower Project Social Enterprise. A new Cut Flower Social Enterprise Leader has been employed and is working with the staff team and work trainees to develop the project.

7. To increase the Trustee membership/numbers sourcing skills required for the board. Another person was sourced to investigate becoming a Trustee but decided not to join the board at this moment. This is an agenda item at each meeting to discuss suitable applicants.

Little Gate Farm Strategic objectives for 2023/2024:

Primary Objectives

1. To continue to develop the Senior Leadership Team. In 2024 the Senior Leadership Team will consist of 5 people due to the introduction of ‘Little Gate College’.

2. To continuously review and improve our Supported Employment programmes to meet the evolving needs of our work trainees and employers, to enable us to place 16 adults into paid employment in Hastings and Rother in new businesses and sectors.

3. To strengthen our partnerships with local businesses to continue to develop the Young People’s Program providing Apprenticeships and Little Gate College opportunities across county.

4. To continue to provide at least 25 work experience opportunities for Work trainees in various sectors.

5. Following the successful completion of the Pilot Supported Internship Program, we will prepare and open ‘Little Gate College’ to deliver 2 study programmes – Future Ready and Supported Internships for students aged 16-24 with Education and Health Care plans. The college programme will accept 20 students in total. The college will open in September 2024 and Little Gate will be a registered Education Provider for the College.

6. To continue to develop a plan for the Young Ranger Program including the connection and transition to Little Gate College, Young People’s Programme and Farm Employment routes.

7. To apply to turn the Education Group provision developed at the farm, into an Alternative Provision and be listed on the East Sussex County Council Alternative Provision Directory.

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8. To increase the Trustee membership/numbers sourcing skills required for the board. To complete a skills audit with Trustees to help attract new suitable members.

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.

We are grateful to our young rangers and work trainees, whose dedication and resilience inspire us every day.

Thank you to local businesses and employers who have provided job opportunities and fostered inclusive workplaces.

Thank you to our dedicated staff, volunteers and board members for their commitment and passion.

Approved by order of the board of trustees on 26 June 2024 and signed on its behalf by:

Mr John Hassell Chair of Trustees

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LITTLE GATE FARM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2023

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 26 June 2024 and signed on its behalf by:

J Hassell - Trustee

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF LITTLE GATE FARM

Opinion

We have audited the financial statements of Little Gate Farm (the 'charity') for the year ended 31 August 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF LITTLE GATE FARM

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

During the planning stage of this audit we considered the likelihood of irregularities around laws and regulations relevant to the charity, including enquiry of management and those charged with governance. These were also discussed during the audit planning meeting held by the team. We reviewed the charity's systems and controls in place, and formed an assessment as to their operational effectiveness.

We obtained an understanding of the legal and regulatory frameworks that are applicable to the entity and determined that the most significant are those that relate to: -The financial reporting standard; FRS102 -Health and safety -Employment Law

Based on the results of our risk assessment we designed our audit procedures to identify non-compliance with such laws and regulations identified above.

During the course of this audit the team discussed this area with senior members of the charity's staff and also carried out a review of legal expenses for evidence of any issues.

We considered the risk of fraud through management override and, in response, we incorporated testing of manual journal entries into our audit approach.

We are therefore of the opinion that given the risk level identified, our procedures planned and undertaken, are adequate for detecting irregularities.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Ashdown Hurrey Auditors Limited Statutory Auditor 20 Havelock Road Hastings East Sussex TN34 1BP

26 June 2024

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LITTLE GATE FARM

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023

INCOME AND ENDOWMENTS FROM
Notes
Donations, legacies and grants
2
Other activities
3
Investment income
4
Other income
5
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
General
7
Charitable Activities
Other
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Restricted
31.8.23
Total
31.8.22
Total
funds
£
funds
£
funds
£
funds
£
507,885
367,960
875,845
913,494
556,004
-
556,004
406,524
995
-
995
30
1,551
-
1,551
501
1,066,435
367,960
1,434,395
1,320,549
32,005
-
32,005
25,695
12,080
-
12,080
32,658
1,064,299
372,603
1,436,902
1,242,843
6,600
-
6,600
8,160
1,114,984
372,603
1,487,587
1,309,356
(48,549)
(4,643)
(53,192)
11,193
457,792
6,569
464,361
453,168
409,243
1,926
411,169
464,361

The notes form part of these financial statements

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LITTLE GATE FARM

BALANCE SHEET 31 AUGUST 2023

Unrestricted
FIXED ASSETS
Notes
funds
£
Tangible assets
14
48,510
CURRENT ASSETS
Debtors
15
50,153
Prepayments and accrued income
99,211
Cash at bank and in hand
260,294
409,658
CREDITORS
Amounts falling due within one year
16
(48,925)
NET CURRENT ASSETS
360,733
TOTAL ASSETS LESS CURRENT LIABILITIES
409,243
NET ASSETS
409,243
FUNDS
Unrestricted funds
18
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
1,926
-
-
-
-
-
-
1,926
1,926		 31.8.23
Total
funds
£
50,436
50,153
99,211
260,294
409,658
(48,925)
360,733
411,169
411,169
409,243
1,926
411,169		 31.8.22
Total
funds
£
52,886
35,939
121,949
284,729
442,617
(31,142)
411,475
464,361
464,361
457,792
6,569
464,361

The financial statements were approved by the Board of Trustees and authorised for issue on 26 June 2024 and were signed on its behalf by:

L Bennett - Trustee

S J Blizzard - Trustee

J Hassell OBE - Trustee

The notes form part of these financial statements

Page 17

LITTLE GATE FARM

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2023

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash (used in)/provided by 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		 31.8.23
£
(13,180)
(13,180)
(12,250)
995
(11,255)
(24,435)
284,729
260,294		 31.8.22
£
4,767
4,767
-
30
30
4,797
279,932
284,729

The notes form part of these financial statements

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LITTLE GATE FARM

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2023

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES


ACTIVITIES
31.8.23 31.8.22
£ £
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities) (53,192) 11,193
Adjustments for:
Depreciation charges 14,700 7,094
Interest received (995) (30)
Decrease/(increase) in debtors 8,524 (28,629)
Increase in creditors 17,783 15,139
Net cash (used in)/provided by operations (13,180) 4,767

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.9.22 Cash flow At 31.8.23
£ £ £
Net cash
Cash at bank and in hand 284,729 (24,435) 260,294
284,729 (24,435) 260,294
Total 284,729 (24,435) 260,294

The notes form part of these financial statements

Page 19

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

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 2019)', 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.

Accrued income is recognised in relation to income for services provided by the charity during the accounting period but which have not been invoiced until after the balance sheet date.

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.

Improvements to property - over term of lease Plant and machinery - 25% on reducing balance Fixtures and fittings - 25% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment - 33% on cost

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.

continued...

Page 20

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

1. ACCOUNTING POLICIES - continued

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.

Government grants

In accordance with s24 of FRS 102 these are treated using the accruals model and so are recognised in income on a systematic basis over the periods in which the charity recognises the related costs for which the grants are intended to compensate.

2. DONATIONS, LEGACIES AND GRANTS

Donations
Grants
Grants received, included in the above, are as follows:
Other grants
3.
OTHER ACTIVITIES
Fundraising events
Shop income
Income from horse livery
Income from service users
Income from training
Gardening Services
4.
INVESTMENT INCOME
Deposit account interest		 31.8.23
£
41,823
834,022
875,845
31.8.23
£
834,022
31.8.23
£
27,144
8,059
-
519,949
-
852
556,004
31.8.23
£
995		 31.8.22
£
68,174
845,320
913,494
31.8.22
£
845,320
31.8.22
£
22,402
7,936
695
374,071
750
670
406,524
31.8.22
£
30

continued...

Page 21

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

5. OTHER INCOME

The entity has received the following from the UK government in respect of COVID 19 grants and reliefs:

Coronavirus Job Retention Scheme (CJRS)
There are no unfulfilled conditions or other contingencies attaching to
above amounts.
Other Income
6.
RAISING FUNDS
Raising donations and legacies
Fund Raising Expenses
Other trading activities
Bad debts
Aggregate amounts
7.
CHARITABLE ACTIVITIES COSTS
General
Charitable Activities		 any of the
Direct
Costs
£
-
1,415,505
1,415,505		 31.08.23
£
-
-
1,551
1,551
31.8.23
£
31,814
31.8.23
£
191
32,005
Support
costs (see
note 8)
£
12,080
21,397
33,477		 31.08.22
£
348
348
153
501
31.8.22
£
25,641
31.8.22
£
54
25,695
Totals
£
12,080
1,436,902
1,448,982

continued...

Page 22

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

8. SUPPORT COSTS

8. SUPPORT COSTS
Governance
Management Other costs Totals
£ £ £ £
Other resources expended - - 6,600 6,600
General - 12,080 - 12,080
Charitable Activities 14,700 6,697 - 21,397
14,700 18,777 6,600 40,077
9. AUDITORS' REMUNERATION
31.8.23 31.8.22
£ £
Fees payable to the charity's auditors for the audit of the charity's financia l
statements 5,500 5,300
Other non-audit services 1,100 2,860

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022.

11. STAFF COSTS

Wages and salaries
Social security
Other pension costs
Other costs
The average monthly number of employees during the year was as follows:		 31.8.23
£
1,102,694
31.8.22
£
942,313
68,918
54,807
17,304
13,675
6,180
12,798
1,195,096
1,023,593
31.8.23
31.8.22
78
74

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

Key management roles

Total employee benefit under FRS 102: £209,303

continued...

Page 23

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations, legacies and grants
480,670
Other activities
406,524
Investment income
30
Other income
501
Total
887,725
EXPENDITURE ON
Raising funds
25,695
Charitable activities
General
32,658
Charitable Activities
803,411
Other
8,160
Total
869,924
NET INCOME/(EXPENDITURE)
17,801
RECONCILIATION OF FUNDS
Total funds brought forward
439,991
TOTAL FUNDS CARRIED FORWARD
457,792		 Restricted
funds
£
432,824
-
-
-
432,824
-
-
439,432
-
439,432
(6,608)
13,177
6,569		 Total
funds
£
913,494
406,524
30
501
1,320,549
25,695
32,658
1,242,843
8,160
1,309,356
11,193
453,168
464,361

13. 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 1,926
Less: Restricted funds expended on functional fixed assets (19,260)
Accumulated depreciation on functional fixed assets 17,334
Available restricted funds reserves as at the year end -

continued...

Page 24

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

14. TANGIBLE FIXED ASSETS

14. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£ £ £
COST
At 1 September 2022 31,700 23,884 211
Additions - - -
At 31 August 2023 31,700 23,884 211
DEPRECIATION
At 1 September 2022 - 20,652 161
Charge for year 6,340 809 12
At 31 August 2023 6,340 21,461 173
NET BOOK VALUE
At 31 August 2023 25,360 2,423 38
At 31 August 2022 31,700 3,232 50
Motor Computer
vehicles equipment Totals
£ £ £
COST
At 1 September 2022 36,267 5,028 97,090
Additions 12,250 - 12,250
At 31 August 2023 48,517 5,028 109,340
DEPRECIATION
At 1 September 2022 18,363 5,028 44,204
Charge for year 7,539 - 14,700
At 31 August 2023 25,902 5,028 58,904
NET BOOK VALUE
At 31 August 2023 22,615 - 50,436
At 31 August 2022 17,904 - 52,886
15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£ £
Trade debtors 42,604 35,939
Other debtors 2,923 -
Prepayments 4,626 -
50,153 35,939

continued...

Page 25

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.23 31.8.22
£ £
Trade creditors 9,461 8,827
Taxation and social security 16,761 14,173
Other creditors 22,703 8,142
48,925 31,142

17. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
In more than five years
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Designated funds
Restricted funds
Isobel Blackman Fund
SSE
Bernard Sunley Foundation
Spear Charitable Foundation
Clothworkers
TOTAL FUNDS		 At 1.9.22
£
326,792
131,000
457,792
4,000
800
666
267
836
6,569
464,361		 Net
movement
in funds
£
(48,549)
-
(48,549)
(4,000)
(200)
(167)
(67)
(209)
(4,643)
(53,192)		 31.8.23
£
29,300
70,710
-
100,010
Transfers
between
funds
£
(30,000)
30,000
-
-
-
-
-
-
-
-		 31.8.22
£
13,500
54,000
11,250
78,750
At
31.8.23
£
248,243
161,000
409,243
-
600
499
200
627
1,926
411,169

18. MOVEMENT IN FUNDS

continued...

Page 26

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

18. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Hedley
Isobel Blackman Fund
Ernest Klenwort
SSE
Henry Smith
Bernard Sunley Foundation
Spear Charitable Foundation
Clothworkers
Magdalen and Lasher
Ted Baker Trust
Children in Need
East Sussex County Council
Garfield Weston Foundation
CAF
Sussex Commnity Trust
The National Lottery
Groundwork
Cullum Family Trust
Masonic Charitable
Power to Change
Spencer Wills Trust
N + P NIES Award
The D'Oyly Carte
TOTAL FUNDS		 Incoming
resources
£
1,066,435
1,000
-
13,000
-
62,500
-
-
-
4,000
5,100
28,617
4,534
30,000
30,700
10,000
110,693
375
25,000
20,441
10,000
5,000
3,000
4,000
367,960
1,434,395		 Resources
expended
£
(1,114,984 )
(1,000)
(4,000)
(13,000)
(200)
(62,500)
(167)
(67)
(209)
(4,000)
(5,100)
(28,617)
(4,534)
(30,000)
(30,700)
(10,000)
(110,693)
(375)
(25,000)
(20,441)
(10,000)
(5,000)
(3,000)
(4,000)
(372,603)
(1,487,587 )		 Movement
in funds
£
(48,549)
-
(4,000)
-
(200)
-
(167)
(67)
(209)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(4,643)
(53,192)

continued...

Page 27

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

18. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.9.21 in funds 31.8.22
£ £ £
Unrestricted funds
General fund 308,991 17,801 326,792
Designated funds 131,000 - 131,000
439,991 17,801 457,792
Restricted funds
Isobel Blackman Fund - 4,000 4,000
SSE 1,067 (267) 800
Bernard Sunley Foundation 889 (223) 666
Spear Charitable Foundation 356 (89) 267
Lloyds Bank Foundation 6,050 (6,050) -
Clothworkers 1,115 (279) 836
Social Investment Business 3,700 (3,700) -
13,177 (6,608) 6,569
TOTAL FUNDS 453,168 11,193 464,361

continued...

Page 28

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

18. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 887,725 (869,924) 17,801
Restricted funds
Sussex Community Foundation 2,000 (2,000) -
Rother DC 45,000 (45,000) -
Isobel Blackman Fund 4,000 - 4,000
Thomas Bailey 15,000 (15,000) -
SSE - (267) (267)
Henry Smith 65,000 (65,000) -
Bernard Sunley Foundation (1) (222) (223)
Spear Charitable Foundation - (89) (89)
Lloyds Bank Foundation - (6,050) (6,050)
Chalk Cliff Trust 4,852 (4,852) -
Clothworkers - (279) (279)
Ted Baker Trust 1,000 (1,000) -
Children in Need 15,913 (15,913) -
Garfield Weston Foundation 30,000 (30,000) -
St James Place Foundation 10,000 (10,000) -
A Life More Ordinary 4,000 (4,000) -
Social Investment Business - (3,700) (3,700)
Education Futures Trust 1,327 (1,327) -
Co-Op 1,566 (1,566) -
ESCC - Infection Control Fund 33,592 (33,592) -
ESCC - HAF 14,880 (14,880) -
The National Lottery 85,000 (85,000) -
Ironmongers 9,546 (9,546) -
F/Flow Skipton 2,161 (2,161) -
Groundwork 1,125 (1,125) -
Cullum Family Trust 25,000 (25,000) -
Masonic Charitable 20,441 (20,441) -
Wooden Spoon 15,000 (15,000) -
The Edward Gostling Foundation 20,000 (20,000) -
The Screwfix Foundation 5,000 (5,000) -
The Sir Jules Thor 1,000 (1,000) -
ESCC - COMF 422 (422) -
432,824 (439,432) (6,608)
TOTAL FUNDS 1,320,549 (1,309,356 ) 11,193

Description of Restricted Funds

Sussex Community Foundation: Jobs Forum Rother DC: Supported Employment and TSI Training Isobel Blackman Fund: Jobs Forum Thomas Bailey: Supported Employment SSE: Purchase of Charcoal Retort Henry Smith: Work Training and Monday opening Bernard Sunley Foundation: Purchase of Charcoal Retort Spear Charitable Foundation: Purchase of Charcoal Retort Lloyds Bank Foundation: Supported Employment Salaries

continued...

Page 29

LITTLE GATE FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2023

18. MOVEMENT IN FUNDS - continued

Chalk Cliff Trust: Work Training Clothworkers: Purchase of Charcoal Retort Ted Baker Trust: Work Training, healthy eating Children in Need: Young Rangers Garfield Weston Foundation: Work Training St James Place Foundation: Work Training A Life More Ordinary: Young Rangers Social Investment Business: Feasibility Study Education Futures Trust: Jobs Forum Co-Op: Work Training ESCC - Infection Control Fund: Infection Control ESCC - HAF: Young Rangers The National Lottery: Young people's programme, cost of living, supported apprenticeships Ironmongers: Young Rangers F/Flow Skipton: Young Rangers Groundwork: Young Rangers Cullum Family Trust: Supported Employment, employer trainer salary Masonic Charitable: Supported Employment, LEAPS Wooden Spoon: Work Training The Edward Gostling Foundation: Work Training The Screwfix Foundation: Work Training The Sir Jules Thorne: Work Training ESCC - COMF: Young Rangers Hedley: Young Rangers Ernest Kleinwort: Jobs Forum Magdalen and Lasher: Young Rangers CAF: CRM Accessibility and Parent Portal Sussex Community Trust: Healthy Eating Power to Change: New Windows and Doors Spencer Wills Trust: Hospitality N + P NIES Award: Horticulture The D'Oyly Carte: Hospitality

19. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2023.

20. RESERVES POLICY

At the year end the charity held reserves of £411,169, of which £409,243 are unrestricted. The following designations are placed upon them:

Finally, the £254,583 remaining free reserves are held for general expenditure and running costs of the charity.

Page 30

LITTLE GATE FARM

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023

INCOME AND ENDOWMENTS
Donations, legacies and grants
Donations
Grants
Other activities
Fundraising events
Shop income
Income from horse livery
Income from service users
Income from training
Gardening Services
Investment income
Deposit account interest
Other income
Government COVID Support
Other income
Total incoming resources
EXPENDITURE
Raising donations and legacies
Fund Raising Expenses
Other trading activities
Bad debts
Charitable activities
Wages
Pensions
Training
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Travel
Computer and software
Carried forward		 31.8.23
£
41,823
834,022
875,845
27,144
8,059
-
519,949
-
852
556,004
995
-
1,551
1,551
1,434,395
31,814
191
1,180,693
17,304
11,401
2,575
13,125
6,290
7,509
3,553
1,693
18,509
34,520
17,858
1,315,030		 31.8.22
£
68,174
845,320
913,494
22,402
7,936
695
374,071
750
670
406,524
30
348
153
501
1,320,549
25,641
54
1,009,918
13,675
32,172
1,176
13,272
4,051
7,511
3,498
1,007
13,320
28,132
20,117
1,147,849

This page does not form part of the statutory financial statements

Page 31

LITTLE GATE FARM

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023

Charitable activities
Brought forward
Equipment costs
Premises expenses
Farm and animal expenses
Motor expenses
Horticulture
Support costs
Management
Improvements to property
Plant and machinery
Fixtures and fittings
Motor vehicles
Computer equipment
Other
Legal fees
Bookkeeping
Professional fees
Governance costs
Auditors' remuneration
Auditors' remuneration for non audit work
Total resources expended
Net (expenditure)/income		 31.8.23
£
31.8.22
£
1,315,030
1,147,849
2,625
3,742
53,816
45,249
7,091
7,979
32,268
26,927
4,675
3,110
1,415,505
1,234,856
6,340
-
809
1,078
13
17
7,538
5,968
-
30
14,700
7,093
6,268
26,322
379
341
12,130
6,889
18,777
33,552
5,500
5,300
1,100
2,860
6,600
8,160
1,487,587
1,309,356
(53,192)
11,193

This page does not form part of the statutory financial statements

Page 32