LirrLE GATE ANNUAL REPORT YEAR END AUGUST 2024
Llttle Gate Supported Employment structure
Registered Charity.. I1535841CHARy INCORPORATED ORGANISATION ICIO))
Trustees
Chair
0610412014
Mr John Hassell
Treasurer
2910812013
Mr Leigh Bennett
29111118
Mr5 Sonia Blizzard
0110212022
Mrs Maxlne Leleh
CEO
112020
Mrs Andrea Randall-smith
Buslness Address and regl¥(ered office:
Llttle Gate Farm
Horseshoe Lane
Beckley
East Su55ex
TN316RZ
Bankers
Lloyds Bank
17 Welllngton Place
Hastings
East Sussex
TN341NX
Statutory Auditors
Ashdown Hurrey Auditors Limited
20 Havelock Road
Hastings
East Sussex
TN34 IBP
Page I
Little Gate Farm is a charitable incorporated org8nization, the charity 15 governed through a foundation
model constltutlon, and legal framework Set out in the Charities Act 2011, which specifies that only trustees
are mem ber5. Trustee5 are protected against contractual liabilities and have no liability to contribute to its
assets and no personal responsibility for settllng It5 debts. The Princlple Offi15 In England.
Little Gate Farm charity is also known as Llttle Gate Supported Employment.
Llttle Gate Supported Emplownent is pleased to present its Annual Report for 202312024. This report
highlights our Charit¢s accomplishments financial performance, supported employment programs, and
community engagement initiatives durlng the year. It demonstrates our commltment to empowerlng
individua15 With disabilities to achieve meanlngful employment and inclusSve communlty partlclpatlon.
Organlsatlonal structure
The Trustees and CEO meet every 3 months formally. and minutes of these meetings are recorded. during
these meetin8 Trustees are Informed of all progress, activities, and issues by the CEO and Head of Little Gate
Farm, Head of Supported EmploymenL Head of Flnance and Fundraising and the new posltion Head of College.
At present the trustees are made up of 4 members..
John Hassell OBE- Independent Educotlon Consultant and retlred Head of a speclal schcol
Lelgh Bennett- Independent Flnonclol odvisorond parent.
Sonla Bllzzard- Monoging Directorand parent.
Maxlne Lelgh - Sociol Care Educator
There must be at least 3 trustees at any one tlme, and no more than 12. Trustees can servefor a maximum of
4 years. after which they become ellglble for re-electlon.
The day-to -day responsibility is held by the CEO Andrea R3ndall-Smith, who Is responsible for the provlslon of
service5, and ensures all contractual tar8ets and key perfomiance Indlcators are met, other responslbllltles
include supervision 3nd CPD of stsff teams & volunteers, maintalnln8 a hlgh level of servlce, financlal control
and operational policy.
Staffing numbers continue to increase in line wlth new projects and general growth of the organisation. We
also have a pool of supply support staff for Farni cover, Employment support in thecommunity and theyoung
Ranger and Education projects.
Page 2
Little Gate Charit Stsff Team
Trustees
CEO
Cdloge
Fuirn
Head Office
Siipporlpd
EmtAoyfflo
dmin
Jpoialions
ml()L)I
.INWiaisi
Jotr> c¢11,.
)Kil. Cou¢hi"-
Work arwj TIiri.
Rlsk Management
The Board of Trustee5 is committed to ensurin8 that the long-term health of Little Gate supported
Employment; is malntained through an effectlve risk management framework, Strateglc decisions are
consequently taken in the context of risk exposure arlslng from the tharitvs operations, and the resources
available to manage this, The risk-management f ramework and reg15ter we have in place helps us to ensure
that we identlfy and manage all key risk5 which could affect our ablllty to deliver our objectives and achieve
our charltable alms. This reduces uncertainty and allows the charity to be innovatlve and to mana8e change
effectively.
All employees have a role to play In reducing risk, through our internal processe5 of risk management, startlng
wlth robust risk assessments in all areas of the fami, in the community and at our new Llttle Gate Colle8e.
Managing day-to-day risk is inherent in all farm activity from Woodland to Hortlculture and Supported
Employment in the wider community.
Accountability
The Board of Trustees has overall responsibility for establishi ng an effective system of Internal control,
including processes for the identificatlon and management of risk.
Thls 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 rlsks; with new potential risks Identlfled
and managed. The Little Gate Risk Reglster Is updated annuallv.
Risk Is dassif led as:
Page 3
Strategic rlsk., These risks are overseen by the Board of Trustees. In turn the CEO Andres Randall-smith takes
direct responsibility for the risks, to ensure the level of risk 15 managed so as not to threaten dellvery of the
charity's strategic objectives.
Operatlonal rlsk: These risks concern the day-ttrday 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-smlth, Head of Fundraislng and Finance Mary Soul, Head of Little Gate Farm Hannah Briars, Head of
Supported Employment Sam Ander50n and Head of CollegeGemma Mogford. The following table 5ummarlses
the primary r15ks currently facing the charlty, why they are significant and the maln mitigation strategies.
Rlsk
Impact on the Charfty
New projects take tlme and
Loss of focus and spread
resourtes to set up, potentlal rlsk resources too thinly acr055 the
to core workat Llttle Gate
organisation.
Mltlgatlon Strat4y
Ensure org3nisation has the
resource5 to grow new
programmes before 5tsrtln8 them
ensure cashflow is aligned.
Dilution of focus and mlssion drift
Ensure core operatlons are
funded flrst,
Updated rlsk management plan
and reglster
Stafflng being the 8reate5t cost,
risk management strategy Is In
place, a rollln8 cash flow allow5 US
to see shortfalls,
Llttle Gate may not achleve
budgeted income and fund-
ralslng levels predlcted for the
comingyear, and have
Insuff icient cash flow to cover its
operatlonal costs
Llttle Gate will be become
flnancially compromised
A reserve Is In place and has
Llttle Gate could become less able grown with the charlty to cover
to fulfil its objectives
the running cost5 for 3 months,
Key & valued staff could be lost
Senlor Staff are involved in the
strateglc development of the
flnanclal risk management plan
and 5ucces5ion plannlng,
We may not meet our
asplratlonal targets of placing
adults Into sustalnable pald work
In the local communltv
Our core purpose and mission
would not be fulfilled
We work towards a realistic
achlevable KPI'S (key performance
indicator51, which are assessed
quarterly to ensure we are on
target,
Supported employment team'5
KPI are set-their success is
measured agalnst them.
Networks are nurtured to ensure
ongoing performance.
Best practice training and
mentorship is prioritised.
All areas of the farm have current
active risk assessment5, as do
each Individual work trainee
Inherent rlsks of Farm. woodland Daily rlsks not managed
and farm animals, and a
effectlvely. Ecoli, Tetanus, lone
proportlonate number of
worklng. falls etc= fatal injury
Page 4
vulnerable children and adults
with limited capacity to
anticipate rlsk worklng onsite.
Managlng rlsk Is a shared
responsibility
Little Gate Farm has a robust
emergency plan in place
As the Supported Employment & Job coaches could be at personal
College team grows, Job coathes
or per1Ved risk.
often work alone and visft
indlvlduals at home.
All lone working job coaches to
follow lone working policy and
action plan.
Lone workinglob coad)es are not Supported employment team
adequately supervised
work closely wlth all job coaches
acr055 county and nationally, The
SE team work with employers to
ensure best practice
All risks are recorded and Identlfied by Staff teams and all work tralnees/students and areas are risk assessed.
A comprehensive emergency plan is in place due to the locatlon of the farm & inherent risks placed by the
animals and woodland. Systems and procedure5 are in place to mltl8ate these risks.
External risks linked to contractual funding and grant acqu15ition Is managed and revlewed by the Senior
Leadershlp Tearn and Trustees, a rlsk management plan Is also In place.
Ob'ectlves and Activities
The objects as def ined by the Memorandum of A5sociation'.
Oblectlves
To develop the capacity and skllls of the members of the socially dlsadvantsged communlty in such a way that
they are better able to identify and help meet their needs, and to partlclpate more fully in society.
Mission Statement
The overall aim of the charity is also expressed In our mlsslon statement.,
Mlssion.. Llttle Gote enobles udults and younq people with learnlng dlsabllltles und/or autlsm t0fv1 their
workpotertiul. Th15 entallspre-employment tmlnlngi work expeiience and routes lrto work through
Supported Employment.
Llttle Gate Fam) Program
Little Gate Farm provides employment trainin8 and skllls for adults with Learning Disabilities and Autlsm In
Hastings, Rother and Eastbourne i n East Sussex, and some part5 of Kent
Our goal is to equip our learnin8-disabled adults and adults with Neuro Diverse conditions Iwork Trainee5)
with the self-confidence and employment skills needed to go onto paid employment opportunltles In the
wider community.
Page 5
We run 3 main programs..
Work Tralnee Pro
ram
The projectls running 5 days a week for Adult Work trainees 19 plus. We currently have 122 places filled
across the 5 days and operate 4 minlbuses whith pick up Work Trainees from their homes in Hastin85 and
Rother.
All work trainees are offered 2 free taster days and suitsbility to program is assessed, they then enter our 6
week ready to learn prcgram, which 15 an assessment tool identlfylng learning needs and motlvatlon. If
successful durlng the 6 week assessment they will go Into the WorkTrainee program in preparation for Bolng
into paid work.
All Work tralnees have progress goals, which they are involved in settln8, and triangulated goals are evaluated
wlth Work trainees and skllls coaches 8 weekly.
Work trainee learning is focused on Communicatlon, Confidence, Work SkSlls and Independence in farm worl
horticulture, cooking, woodland skllls and animal care, The skills developed are transferable and help build
resilience needed to go Into paid work and e5tabllsh a positive work ethlc. Expectations are high. and Work
Trainees are clear about thelr goals, and thelr purpose.
The prlmary alm of Llttle Gate Farm remalns to see it5 work tralnees move into long terni pard employment.
The objettives for achieving this alm Ile primarily in the skllls and training whlch work tralnees develop by
comingto LGF as Farm Work trainees; they then w¢xk with the Supported EmploymentTeam to create
vocational profiles, Ilalse with potentlal employers and work wlth lob coaches to support them into paid work.
Thls Is the 5 stages to this process as seen In the dla8ram below that as a Charity we contlnue to work with:
Page 6
stages of t.he f*?upported pmployment program
The support•d employent program has 5 dlff•r•nt Stages,
DISCOVERY
WeLw5jI:'IrrtroaL•ceyoLI.lo tile tralnlnq.and SUPT)4?rt•dletriploykii•dbpDD8ranTr.'.
yti wlil'.'b'*Blri:tr4iln5nK lrn emktrloymeiit $kllL'orf ih'T farm .
1.1{1¢.'wh" ¥oal>yotJ w•nt t¢p )14tsrk'r)N .
!-4'tsÈ.t5tY¥.L
Ir.4.... tywII I$-.;
KPI for the retalnlng Farm work tralnee attendance..
20 spaces fllled each day Monday- Frlday
Achieved 202312024 - Averaga 110 spaces filled each week
orted Em
ment Pro
ram
Little Gate supported Employment offers a range of programs and services tallored to meet the needs of our
work trainee5. The comprehensive approach focuses on skill development. lob placement and ongoing
Support from lob coaches. to ensure sustainable employment.
As soon as work trainees arrive at the farm, we are preparing them for paid employrnent. Llttle Gate Farm
follows the model lald out by the British Association of Supported Employment. Each year we continue to work
with the Natlon31 Occupational standards to ensure we are dellverlng a program that is best practice and hlgh
quality.
Our Employment Skills Trainin8 provides work trainees with essentlal lob-related skills, such as CV itin&
interview techniques and workplace etiquette.
Page 7
Last year we placed 17 adults Into paid jobs in Ha5tings and Rother. Our target was to place 16 work trainees
in roles that they aspired to, that were withln easy travel time from where they lived and had some
opportunity for career pro8resslon.
Little Gate provide5 on8oing support that is per50nali5ed for the work tralnee and emplDyer,
KPI for SE Team Pald Placements;
16 Work Tralnees Into Pald EmploymÈnt
Achièvèd 202312024- 17 Adufts Into paid employment
6 seasonal paid role5 at the Farm for events
4 seasonal pald roles as flower pkkers
Work ex
erlen
From September 2023 to the end ofAugust 2024, we were able to cOntIn the work experience pro8ramme
in all sectors and provided 73 placements. There are important opportunltles created throu8h work
experlence where they can lead to the offer of a paid role and a 5trengthenln8 of employer relationships.
KPI for SE Team Work Experlence Placements:
20 Work Experience Placements offered across soctors
zhleved 202312024- 73 placements supported for work experience
Youn
Peo
le's
ro
ram
This aim is conslstent for the work completed through the Youn8 People'5 Programme, Thls programme does
not use the farm route for employTnent and serves youn8 people a8ed 18-24 with an EHCP (Education and
Health Care Plan), They complete a 15 week employabllity course ILEAPSI and are then placed on a
Apprenticeshlp with an Employer and Independent Traini n8 Provlder using the Support of a Job Coach to
bridge any gaps.
This Is a popular and successful programme for young people across Hastlngs, Rother and Eastbourne to
complete an Apprenticeship.
As well as in work support from Job Coaches at a place of employment, there is education support from
Independent Trainin8 Providers to complete the apprenticeship. The Government announced that
Tralneeshlps would no longer be offered after 21, July 2023. Those work trainees followin8 thls employment
route now have perlods of supported work experience In place of the Traineeships.
KPI for SE Team Young People's Pro8ramme.'
10 starts forTralneeshlps and Apprentlceshlps
Achleved 202312014 10 starts for Apprentlceshlps
ot5u
orted Internshi
Partnershi
& Little Gate Colle
In June 2022 we announced our proposed partnership with Glyne Gap Faculty to pllot a Supported Internship
Project for 4 young people with addltlonal needs. Glyne Gap Faculty were the Education Provider and Little
Gate provlded the employment education and In work placernents. This was a successful pilot, After
revlewlng the model of the Pilot, Trustees agreed with the Senior Leadershlp Team to carry on with Supported
Internships,
This has resulted in Little Gate applying and passing the Department of Education due diligence and receIng
an ESFA IEducation Skills and Funding Agencyl contract to open 'Little Gate College, in September 2024. The
college will open deliverin8 2 study programmes. Year l Future Ready and Year 2 Supported Internships. The
Education wlll be delivered in a room leased atThe Pelham community centre in Bexhlll. Little Gate College
staff team will welcome 20 students- 12 Future Ready and 8 Supported Interns.
Page 8
erEn
ement and Trainin
am
The Employer Engagementteam consist of a Supported Employment EmployerEngagement Officer and an
Em plover Trainer. Little Gate College has also employed a full time Employer and Client Engagement Officer to
create 60 different work placements for the 202415 Academlc year. This strong team works together to
improve our networking and stakeholder potentlal for creating new and sustainable work opportunities. The
offer of Employer Training has improved our initial relationshlps with employers- helped to improve
employment pathways for our work trainees and college students to support the sustainability of placements.
We have strengthened partnershlps wlth local businesses resulting in creating newlob placements for our
work trainees. The Employer Trainer continues to provide 5tr3te8y coaching for speclfic work trainees within
work placements.
Education Contracts
Llttle Gate contlnued offer of Education Contracts to some special schools and mainstream Schools In the area,
for those children with and without an EHCP. Thls was offered 4 days a week at the farrn during term tlme,
There Is a planned ¢urriculum taught by variou5 members of the Young Ranger & Education Team. Some
delivery is supported by the varlous school staff 3150.
Youn
Ran
er Pro
ram
In 202312024 our strategic objectlve wasto deliver 70 resplte days for youn8 learnlng-dlsabled chlldren In
Ha5tlngs and Rother across all school holldays. By the end of August 2024, we had dellvered 74 resplte days
across the year.
learnln
or
ni
ies
Charcoal., This year we have continued to produce and sell charcoal as a small farm social enterprlse.
Weddlngs & Events Venue: Llttle Gate were able to host 5 wedding receptlons and private events thls year.
We continue to offer Weddin85 via our website and have booklngs for 2025. Work trainees are interviewed,
trained to seNe behind the bar and at the events as paid work experience. 6 work tralnw5 worked at these
event5,
Cut flower prolect: Thls year we have contlnued to grow the cut flower project. Thls has been a Suc$$fUl year
as we contlnue to partner wlth 2 florists and contlnued to sell at our local market stall. 4 work tralnees were
paid to be seasonal flower picker5.
Whilst alternatlve income stream5 are not the prlmary focus for our social enterprlse programs, the learnlng
opportunlties they provlde are invaluable. All sla1 Enterprise programs at Little Gate Farm, have financial
KPI'S (key performance indScatorsl alongside learnlng objectives. It has proven to support work trainees In
performing better for other work placements after their experience within the Social Enterprise team5 at the
farm.
East Sussex Su
orted Ern
ment Forum
Llttle Gate began the East Sussex Supported Employment Forum in 2018. East Sussex County Council now
ommi55ion Little Gate to deliver this as part of the National 'lnternships Work" contrart. The forum includes
other providers of Supported Employment across the county, schools, colleges, charities. East Sussex County
Council Children's and Adult services. This is a very successful and suppoitive forum improving best practice
delivery and mapping 8ood quality provislon across the county.
Page 9
Soclal Impact 2023124
Adult Progfamme-we placed 17 adults with Learning disabilities or Autlsm in pald work In Hastlngs
and Rother.
Adult Programme- We dellvered 73 work experlence pl3MentS offered across dlfferent sectors.
Young people's programme.To traln and place Ioyoung people Sn Apprentlceshlps- 10 were
started wSthln thls year.
We offered places to 64 work tralnees at the farm across 5 days.
The supported ernployrnent team works 7 days a week dependant on Employment requlrements.
We provlded 74 resplte days durln8 holldays for young leamln8-dlsabled chlldren a8ed 8-21yrs. Th15
pro8ramme1s enrkhed and hl8h qualltyi well received and utllised by famllles.
We started the 6th year of the cut flower enterpri and sold to 3 ouilets.
Flnanclal Revlew
We have a varlety of income streams most particularly, we are funded through ESCC, DWP Access to work and
Trusts and foundations.
We have regular fundlng from ESCC for work trainees attending the farm and have developed some speclflc
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 Is steadyi but payment5 are often delayed.
It is the policy of Little Gate to have a Surplus of three months recurrln8 expendlture and operatlng costs In
reserve should the charity experlence a sudden drop In fundlng. Thls is $0 activities can continue whilst
addition31 funds are sought.
Social Enterprise.
17,156, 1,2
ittle Gate I ncome 2023-4
Donatlon8. 47,488.
3.4%
Contr8¢ts, 177,656,
12.8%
Grants, 336,500,
24.2
Service U¥er Fee5.
405.274. 29.2%
ATW, 353,914, 25.5%
Private Events,
23.586. 1.7%
FundraisingEvents,
28,231, 2%
Our income streams look very similar to the previous financial year with an introduction of the ESFA contract
for the colle8e providin8 Educ4tional Fundin&
Page 10
Successes and growth measured against key objectives set for
202312024
Primary Oblectlves
l. To eontlnue to develop the Senlor Leadershlp Team. In 2024 the Senlor Leadershlp Team will
conslst of 5 people due to the Introduttion of 'Llttle Gate College,. The openlng of Llttle Gate
College has meant some staffchanges and the Head ofsupported Employment becoming Head of
College and a current staff member promoted to bethe new Head of Supported Employment.
There Is a real strength wlthln thls larger SLT.
2. To continuously revlew and Improve oursupported Employment programme5 to meet the
evolvlng needs of our work tralnees and employers, to enable us to place 16 adult5 Into pald
employment In Hastin8s and Rother In new buslnesse5 and sectors. 17 adults were placed Into pald
emplownent, and most have remalned In thelr roles. The sectors contlnue to Increase and dlverslfy
wlth a strong focus on manufarturln8.
To strengthen our partnershlps wlth local buslnesses to contlnue to develop the Young People's
Program provldlng Apprenticeshlps and Llttle Gate College opportunltles across county. Thls
programme contlnues to be consolidated for Apprenticeshlps and a new Employer and Cllent
Engagement officer to create work placements for prospective Colle8e students.
4. To contlnue to provlde at least 30 work experlence opportunltles for Work tralnees in various
sectors. 73 Work Experlence placements were delivered.
5. To continue to develop a plan for the Youn8 Ran8er & Educatlon Program Includlngthe connectlon
and transltlon to Llttle Gate College, Young People's Programme and Farm Employment routgs.
The stsff member leadlng thSs project ensures good quallty delivery for the chlldren and young
people. There are a percentage of the attendees applylng to attend Uttle Gate College In
september 2025.
Following the successful completion of the Pllot Supported Internship Program, we wlll prepare
and open'Llttle Gate College, to dellver 2 study pro8rammes- Future Ready and Supported
Internshlps for students aged 16.24 with Educatlon and Health Care plans. The college prograrnme
wlll accept 20 students in total. The college wlll open in September 2024 and Llttle Gate will be a
re8lStergd Education Provider for the College. Llttle Gate College15 prepared to open to 20
students September 2024 wlth a new staff team.
To apply to turn the Educatlon Group provislon developed at the farm, Into an Alternatlve
Provlslon and be Ilsted on the East Sussex Q)unty Councll Alternatlve Provision Dlrectory. The
Educatlon prolect Is bein8 delivered term tlme wlth a focused staff team andls being utilised by
East Sussex County Councll Interlm Provlsion Servlce (IPS) and other local schools; whllst the
AltÈrnatlve Provlslon appllcation15 belng assessed.
8. To Increase the Trustee membershlp/nuinbers sourcin8 skills requlred for the board. To complete
a skills audlt wlth Trustees to help attrart new suitable members. Trustees and the CEO are
suggestin8 and a55essln8 appllcations for Trustees wlshlng to joln the board where approprlate.
Page 11
Little Gate Farm Strategic objectives for 2024/2025:
Prlmary Objertives
l. To contlnuou5ty devek>p the Senlor LeadehIp Team of 5 member5.
2. To continuausty revièw and improve our Supported Employment prL)grammes to meet the evolvlng
needs of our work tralnees and employers, to enable us to place 16 adults Into pald employmént in
Hastin8s and Rother in new businesses and sectors. Thls includes developln8 a Sustalnablllty model
lor those 8raduatlng other Uttle Gate Employment pathways such as Little Gate College and the
Young People'5 Programme.
To strengthen our Efflployer En8a8ement partnershlps wlth IKal bu$lnes5a$ to continue to develop
all of the Supported Employment Pathways.
To mntlnue to provlde at least 10 work experlence opportunltles for Work tralnees In varlous
sectors.
Dellver the I, Academic year of Little Gate Colle8e with a new staff team to ensure approprlate
employment outcomes for students.
To contlnue to develop a plan for the Young Ran8er & Educatlon Programs Includlng the connertlon
nd transltlon to Llttle fjBte College, Young People's Programme and Farm Employment routes.
7. To assess the feedback methanlsms from all stakeholders to knform Improvements to our
Employment programmes.
8. To revlew the Trustee membershlplnumbers sour¢lng skllls and experlence requlred for the board.
We contlnue to be grateful for the wlde range of support we recelvefrom the local and wlder
community, in the form of donations, grants, volunteers, pro-bono support and guidance.
We are grateful to our young rangers, students and work trainees, whose dedication and resilience
inspire us every dav.
Thank you to local businesses and employers who have providedjob opportunities and fostered
inclusive workplaces,
Thank you to our dedicated staff, volunteers and board members fortheir commitment and passion.
Approved by order of the board of trustees on .........
and slgned on Its behalf by:
John Has5ell
Mr John Hassell
Chair of Trustee5
Page 12
**LITTLE GATE FARM**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2024**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
```
ThelawapplicabletocharitiesinEnglandandWales,theCharitiesAct2011,Charity(AccountsandReports)
Regulations2008andtheprovisionsofthetrustdeedrequiresthetrusteestopreparefinancialstatementsforeach
financialyear whichgiveatrueandfairviewofthestateofaffairsofthecharityandoftheincomingresourcesand
applicationof resources,includingtheincomeandexpenditure,ofthecharityforthatperiod.Inpreparingthosefinancial
statements,thetrustees arerequired to
```
- `select suitable accounting policies and then apply them consistently;`
- `observe the methods and principles in the Charity SORP;`
- `make judgements and estimates that are reasonable and prudent;`
- `state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;`
- `prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.`
```
Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonableaccuracyatanytime the
financialpositionofthecharityandtoenablethemtoensurethatthefinancialstatementscomplywiththeCharities Act
2011,theCharity(AccountsandReports)Regulations2008andtheprovisionsofthetrustdeed.Theyarealso responsible
forsafeguardingtheassetsofthecharityandhencefortakingreasonablestepsforthepreventionanddetectionoffraud and
other irregularities.
```
```
Approved by order of the board of trustees on 19 May 2025 and signed on its behalf by:
```
```
L Bennett - Trustee
```
`Page` 13
```
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
LITTLE GATE FARM
```
## **`Opinion`**
```
WehaveauditedthefinancialstatementsofLittleGateFarm(the'charity')fortheyearended31August2024 which
comprisetheStatementofFinancialActivities,theBalanceSheet,theCashFlowStatementandnotestothe financial
statements,includingasummaryofsignificantaccountingpolicies.Thefinancialreportingframeworkthathasbeen applied
intheirpreparationisapplicablelawandUnitedKingdomAccountingStandards(UnitedKingdomGenerally Accepted
Accounting Practice).
```
```
In our opinion the financial statements:
```
- `give a true and fair view of the state of the charity's affairs as at 31 August 2024 and of its incoming resources and application of resources, for the year then ended;`
- `have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and`
- `have been prepared in accordance with the requirements of the Charities Act 2011.`
## **`Basis for opinion`**
```
WeconductedourauditinaccordancewithInternationalStandardsonAuditing(UK)(ISAs(UK))andapplicablelaw. Our
responsibilitiesunderthosestandardsarefurtherdescribedintheAuditors'responsibilitiesfortheauditofthe financial
statementssectionofourreport.Weareindependentofthecharityinaccordancewiththeethicalrequirementsthat are
relevanttoourauditofthefinancialstatementsintheUK,includingtheFRC'sEthicalStandard,andwehavefulfilled our
otherethicalresponsibilitiesinaccordancewiththeserequirements.Webelievethattheauditevidencewehaveobtained is
sufficient and appropriate to provide a basis for our opinion.
```
## **`Conclusions relating to going concern`**
```
Inauditingthefinancialstatements,wehaveconcludedthatthetrustees'useofthegoingconcernbasisofaccountingin the
preparation of the financial statements is appropriate.
```
```
Basedontheworkwehaveperformed,wehavenotidentifiedanymaterialuncertaintiesrelatingtoeventsorconditions that,
individuallyorcollectively,maycastsignificantdoubtonthecharity'sabilitytocontinueasagoingconcernforaperiodof at
least twelve months from when the financial statements are authorised for issue.
```
```
Ourresponsibilitiesandtheresponsibilitiesofthetrusteeswithrespecttogoingconcernaredescribedinthe relevant
sections of this report.
```
## **`Other information`**
```
Thetrusteesareresponsiblefortheotherinformation.Theotherinformationcomprisestheinformationincludedin the
Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
```
```
Ouropiniononthefinancialstatementsdoesnotcovertheotherinformationand,excepttotheextentotherwise explicitly
stated in our report, we do not express any form of assurance conclusion thereon.
```
```
Inconnectionwithourauditofthefinancialstatements,ourresponsibilityistoreadtheotherinformationand,indoing so,
considerwhethertheotherinformationismateriallyinconsistentwiththefinancialstatementsorourknowledgeobtained in
theauditorotherwiseappearstobemateriallymisstated.Ifweidentifysuchmaterialinconsistenciesorapparent material
misstatements,wearerequiredtodeterminewhetherthisgivesrisetoamaterialmisstatementinthefinancial statements
themselves.If,basedontheworkwehaveperformed,weconcludethatthereisamaterialmisstatementofthis 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`**
```
WehavenothingtoreportinrespectofthefollowingmatterswheretheCharities(AccountsandReports)Regulations 2008
requires us to report to you if, in our opinion:
```
- `the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or`
- `sufficient accounting records have not been kept; or`
- `the financial statements are not in agreement with the accounting records and returns; or`
- `we have not received all the information and explanations we require for our audit.`
## **`Responsibilities of trustees`**
```
AsexplainedmorefullyintheStatementofTrustees'Responsibilities,thetrusteesareresponsibleforthepreparationof the
financialstatementswhichgiveatrueandfairview,andforsuchinternalcontrolasthetrusteesdetermineisnecessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
```
```
Inpreparingthefinancialstatements,thetrusteesareresponsibleforassessingthecharity'sabilitytocontinueasa going
concern,disclosing,asapplicable,mattersrelatedtogoingconcernandusingthegoingconcernbasisofaccounting unless
the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
```
`Page` 14
```
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
LITTLE GATE FARM
```
## **`Our responsibilities for the audit of the financial statements`**
```
WehavebeenappointedasauditorsunderSection144oftheCharitiesAct2011andreportinaccordancewiththeAct and
relevant regulations made or having effect thereunder.
```
```
Ourobjectivesaretoobtainreasonableassuranceaboutwhetherthefinancialstatementsasawholearefreefrom material
misstatement,whetherduetofraudorerror,andtoissueaReportoftheIndependentAuditorsthatincludesour opinion.
Reasonableassuranceisahighlevelofassurance,butisnotaguaranteethatanauditconductedinaccordancewith ISAs
(UK)willalwaysdetectamaterialmisstatementwhenitexists.Misstatementscanarisefromfraudorerrorand are
consideredmaterialif,individuallyorintheaggregate,theycouldreasonablybeexpectedtoinfluencethe 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,includingfraud,areinstancesofnon-compliancewithlawsandregulations.Wedesignproceduresinline with
our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.
```
```
Duringtheplanningstageofthisauditweconsideredthelikelihoodofirregularitiesaroundlawsandregulationsrelevant to
thecharity,includingenquiryofmanagementandthosechargedwithgovernance.Thesewerealsodiscussedduring the
auditplanningmeetingheldbytheteam.Wereviewedthecharity'ssystemsandcontrolsinplace,andformedan assessment
as to their operational effectiveness.
```
```
Weobtainedanunderstandingofthelegalandregulatoryframeworksthatareapplicabletotheentityanddetermined that
the most significant are those that relate to:
```
```
-The financial reporting standard; FRS102
-Health and safety
-Employment Law
```
```
Basedontheresultsofourriskassessmentwedesignedourauditprocedurestoidentifynon-compliancewithsuchlaws and
regulations identified above.
```
```
Duringthecourseofthisaudittheteamdiscussedthisareawithseniormembersofthecharity'sstaffandalsocarriedout a
review of legal expenses for evidence of any issues.
```
```
Weconsideredtheriskoffraudthroughmanagementoverrideand,inresponse,weincorporatedtestingofmanual journal
entries into our audit approach.
```
```
Wearethereforeoftheopinionthatgiventherisklevelidentified,ourproceduresplannedandundertaken,areadequate for
detecting irregularities.
```
```
AfurtherdescriptionofourresponsibilitiesfortheauditofthefinancialstatementsislocatedontheFinancial Reporting
Council'swebsiteatwww.frc.org.uk/auditorsresponsibilities.ThisdescriptionformspartofourReportofthe Independent
Auditors.
```
## **`Use of our report`**
```
Thisreportismadesolelytothecharity'strustees,asabody,inaccordancewithPart4oftheCharities(Accounts and
Reports)Regulations2008.Ourauditworkhasbeenundertakensothatwemightstatetothecharity'strustees those
matterswearerequiredtostatetotheminanauditors'reportandfornootherpurpose.Tothefullestextentpermitted by
law,wedonotacceptorassumeresponsibilitytoanyoneotherthanthecharityandthecharity'strusteesasabody,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
```
```
20 May 2025
```
`Page` 15
```
LITTLE GATE FARM
```
## **`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024`**
|`Notes`
**`INCOME AND ENDOWMENTS FROM`**
`Donations, legacies and grants`
`2`
`Other activities`
`3`
`Investment income`
`4`
`Other income`
**`Total`**
**`EXPENDITURE ON`**
`Raising funds`
`5`
**`Charitable activities`**
`6`
`General`
`Charitable Activities`
`Other`
**`Total`**
**`NET INCOME/(EXPENDITURE)`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`TOTAL FUNDS CARRIED FORWARD`**|`Unrestricted`
`funds`
`£`
`474,420`
`648,538`
`2,005`
`1,360`
`1,126,323`
`45,322`
`19,321`
`1,287,743`
`10,800`
`1,363,186`
`(236,863)`
`409,243`
`172,380`|`Restricted`
`funds`
`£`
`263,482`
`-`
`-`
`-`
`263,482`
`-`
`-`
`265,408`
`-`
`265,408`
`(1,926)`
`1,926`
`-`|`31.8.24`
`Total`
`funds`
`£`
`737,902`
`648,538`
`2,005`
`1,360`
`1,389,805`
`45,322`
`19,321`
`1,553,151`
`10,800`
`1,628,594`
`(238,789)`
`411,169`
`172,380`|`31.8.23`
`Total`
`funds`
`£`
`875,845`
`556,004`
`995`
`1,551`
`1,434,395`
`32,005`
`12,080`
`1,436,902`
`6,600`
`1,487,587`
`(53,192)`
`464,361`
`411,169`|
|---|---|---|---|---|
```
The notes form part of these financial statements
```
`Page` 16
```
LITTLE GATE FARM
```
## **`BALANCE SHEET 31 AUGUST 2024`**
|`Unrestricted`
`funds`
`Notes`
`£`
**`FIXED ASSETS`**
`Tangible assets`
`13`
`42,899`
**`CURRENT ASSETS`**
`Debtors`
`14`
`98,997`
`Prepayments and accrued income`
`76,562`
`Cash at bank and in hand`
`20,423`
`195,982`
**`CREDITORS`**
`Amounts falling due within one year`
`15`
`(66,501)`
**`NET CURRENT ASSETS`**
`129,481`
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
`172,380`
**`NET ASSETS`**
`172,380`
**`FUNDS`**
`17`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|`Restricted`
`funds`
`£`
`-`
`2,500`
`-`
`55,201`
`57,701`
`(57,701)`
`-`
`-`
`-`|`31.8.24`
`Total`
`funds`
`£`
`42,899`
`101,497`
`76,562`
`75,624`
`253,683`
`(124,202)`
`129,481`
`172,380`
`172,380`
`172,380`
`-`
`172,380`|`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`|
|---|---|---|---|
```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon19May2025andwere 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 2024`**
|||`31.8.24`|`31.8.23`|
|---|---|---|---|
||`Notes`|`£`|`£`|
|**`Cash flows from operating activities`**||||
|`Cash generated from operations`|`1`|`(186,675)`|`(13,180)`|
|`Net cash used in operating activities`||`(186,675)`|`(13,180)`|
|**`Cash flows from investing activities`**||||
|`Purchase of tangible fixed assets`||`-`|`(12,250)`|
|`Interest received`||`2,005`|`995`|
|`Net cash provided by/(used in) investing activities`||`2,005`|`(11,255)`|
|||||
|**`Change in cash and cash equivalents in`**||||
|**`the reporting period`**||`(184,670)`|`(24,435)`|
|**`Cash and cash equivalents at the`**||||
|**`beginning of the reporting period`**||`260,294`|`284,729`|
|**`Cash and cash equivalents at the end of`**||||
|**`the reporting period`**||`75,624`|`260,294`|
```
The notes form part of these financial statements
```
`Page` 18
```
LITTLE GATE FARM
```
## **`NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2024`**
## **`1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES`**
|**`Net expenditure for the reporting period (as per the Statement of`**
**`Financial Activities)`**
**`Adjustments for:`**
`Depreciation charges`
`Interest received`
`(Increase)/decrease in debtors`
`Increase in creditors`
**`Net cash used in operations`**|`31.8.24`
`£`
`(238,789)`
`7,537`
`(2,005)`
`(28,695)`
`75,277`
`(186,675)`|`31.8.23`
`£`
`(53,192)`
`14,700`
`(995)`
`8,525`
`17,782`
`(13,180)`|
|---|---|---|
## **`2. ANALYSIS OF CHANGES IN NET FUNDS`**
||`At 1.9.23`|`Cash flow`|`At 31.8.24`|
|---|---|---|---|
||`£`|`£`|`£`|
|**`Net cash`**||||
|`Cash at bank and in hand`|`260,294`|`(184,670)`|`75,624`|
||`260,294`|`(184,670)`|`75,624`|
|**`Total`**|`260,294`|`(184,670)`|`75,624`|
```
The notes form part of these financial statements
```
`Page` 19
```
LITTLE GATE FARM
```
```
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
```
## **`1. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard 102
'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andtheCharitiesAct2011. The
financial statements have been prepared under the historical cost convention.
```
```
Inpreparingthefinancialstatements,thetrusteesarerequiredtomakeanassessmentoftheabilityofthecharity to
continueasagoingconcern.Thetrusteeshavepreparedacashflowforecastandbudgetsforthecharityseeking to
establish the level of liquidity headroom the charity is expected to have during the 12 month going concern period.
```
```
Onthebasisoftheseforecasts,thetrusteesareconfidentthatthecharityhassufficientfinancialresources to
continuetheoperationsforatleastthenext12months.Thetrusteeshavealsoconsideredthepotentialrisks and
mitigationstrategiestoensurefinancialresilienceforthefuture.Thereforethefinancialstatementshave been
prepared on a going concern basis.
```
## **`Income`**
```
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.
```
```
Accruedincomeisrecognisedinrelationtoincomeforservicesprovidedbythecharityduringtheaccounting period
but which have not been invoiced until after the balance sheet date.
```
## **`Expenditure`**
```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthe charity
tothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandthe amount
oftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeen classified
underheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedto 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.
```
```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. 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`**
```
RentalspaidunderoperatingleasesarechargedtotheStatementofFinancialActivitiesonastraightlinebasis over
the period of the lease.
```
## **`Pension costs and other post-retirement benefits`**
```
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity'spension scheme
are charged to the Statement of Financial Activities in the period to which they relate.
```
`Page` 20
```
continued...
```
```
LITTLE GATE FARM
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024`**
## **`1. ACCOUNTING POLICIES - continued`**
## **`Government grants`**
```
Inaccordancewiths24ofFRS102thesearetreatedusingtheaccrualsmodelandsoarerecognisedinincomeon a
systematicbasisovertheperiodsinwhichthecharityrecognisestherelatedcostsforwhichthegrantsare intended
to compensate.
```
## **`2. DONATIONS, LEGACIES AND GRANTS`**
|`Donations`
`Grants`
`Grants for College`
`Grants received, included in the above, are as follows:`
`Other grants`
**`3.`**
**`OTHER ACTIVITIES`**
`Fundraising events`
`Shop income`
`Income from service users`
`Gardening Services`
**`4.`**
**`INVESTMENT INCOME`**
`Deposit account interest`|`31.8.24`
`£`
`47,488`
`640,414`
`50,000`
`737,902`
`31.8.24`
`£`
`640,414`
`31.8.24`
`£`
`51,817`
`11,450`
`582,930`
`2,341`
`648,538`
`31.8.24`
`£`
`2,005`|`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`|
`Page` 21
```
continued...
```
```
LITTLE GATE FARM
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024`**
## **`5. RAISING FUNDS`**
## **`Raising donations and legacies`**
|`Fund Raising Expenses`
**`Other trading activities`**
`Bad debts`
`Aggregate amounts`
**`CHARITABLE ACTIVITIES COSTS`**
`Direct`
`Costs`
`£`
`General`
`6,000`
`Charitable Activities`
`1,542,544`
`1,548,544`
**`SUPPORT COSTS`**
`Management`
`Other`
`£`
`£`
`Other resources expended`
`-`
`-`
`General`
`-`
`13,321`
`Charitable Activities`
`7,537`
`3,070`
`7,537`
`16,391`
**`AUDITORS' REMUNERATION`**
`Fees payable to the charity's auditors for the audit of the charity's financial`
`statements`
`Other non-audit services`|`31.8.24`
`£`
`45,322`
`31.8.24`
`£`
`-`
`45,322`
`Support`
`costs (see`
`note 7)`
`£`
`13,321`
`10,607`
`23,928`
`Governance`
`costs`
`£`
`10,800`
`-`
`-`
`10,800`
`31.8.24`
`£`
`9,000`
`1,800`|`31.8.23`
`£`
`31,814`
`31.8.23`
`£`
`191`
`32,005`
`Totals`
`£`
`19,321`
`1,553,151`|`31.8.23`
`£`
`31,814`
`31.8.23`
`£`
`191`
`32,005`
`Totals`
`£`
`19,321`
`1,553,151`|
|---|---|---|---|
|||`1,572,472`||
|||`Totals`
`£`
`10,800`
`13,321`
`10,607`
`34,728`
`31.8.23`
`£`
`5,500`
`1,100`|`Totals`
`£`
`10,800`
`13,321`
`10,607`|
||||`34,728`|
```
6.CHARITABLE ACTIVITIES COSTS
```
```
7.SUPPORT COSTS
```
```
8.AUDITORS' REMUNERATION
```
`Page` 22
```
continued...
```
```
LITTLE GATE FARM
```
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024
```
## **`9. TRUSTEES' REMUNERATION AND BENEFITS`**
```
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31August2024norfortheyear ended
31 August 2023.
```
## **`Trustees' expenses`**
```
There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.
```
## **`10. STAFF COSTS`**
||`31.8.24`|`31.8.23`|
|---|---|---|
||`£`|`£`|
|`Wages and salaries`|`1,214,899`|`1,102,694`|
|`Social security`|`76,748`|`68,918`|
|`Other pension costs`|`19,762`|`17,304`|
|`Other costs`|`4,715`|`6,180`|
||||
||`1,316,124`|`1,195,096`|
||||
```
The average monthly number of employees during the year was as follows:
```
||`31.8.24`|`31.8.23`|
|---|---|---|
|`Average number of employees`|`84`|`78`|
```
No employees received emoluments in excess of £60,000.
```
## **`Key management roles`**
```
Total employee benefit under FRS 102: £187,253
```
## **`11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
|**`INCOME AND ENDOWMENTS FROM`**
`Donations, legacies and grants`
`Other activities`
`Investment income`
`Other income`
**`Total`**
**`EXPENDITURE ON`**
`Raising funds`
**`Charitable activities`**
`General`
`Charitable Activities`
`Other`
**`Total`**
**`NET INCOME/(EXPENDITURE)`**|`Unrestricted`
`funds`
`£`
`507,885`
`556,004`
`995`
`1,551`
`1,066,435`
`32,005`
`12,080`
`1,064,299`
`6,600`
`1,114,984`
`(48,549)`|`Restricted`
`funds`
`£`
`367,960`
`-`
`-`
`-`
`367,960`
`-`
`-`
`372,603`
`-`
`372,603`
`(4,643)`|`Total`
`funds`
`£`
`875,845`
`556,004`
`995`
`1,551`|
|---|---|---|---|
||||`1,434,395`|
||||`32,005`
`12,080`
`1,436,902`
`6,600`|
||||`1,487,587`|
||||`(53,192)`|
`Page` 23
```
continued...
```
```
LITTLE GATE FARM
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024`**
## **`11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`**
|**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`TOTAL FUNDS CARRIED FORWARD`**|`Unrestricted`
`funds`
`£`
`457,792`
`409,243`|`Restricted`
`funds`
`£`
`6,569`
`1,926`|`Total`
`funds`
`£`
`464,361`|
|---|---|---|---|
||||`411,169`|
## **`12. ANALYSIS OF THE NET MOVEMENT IN RESTRICTED FUNDS`**
```
LittleGateFarmfurthereditsobjectivesin2016byinvestinginacharcoalretortandthiswaspurchasedin 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`|`1,444`|
|`Less: Restricted funds expended on functional fixed assets`|`(19,260)`|
|`Accumulated depreciation on functional fixed assets`|`17,816`|
|||
|`Available restricted funds reserves as at the year end`|`-`|
|||
## **`13. TANGIBLE FIXED ASSETS`**
|`Improvements`
`to`
`Plant and`
`property`
`machinery`
`£`
`£`
**`COST`**
`At 1 September 2023 and 31 August 2024`
`31,700`
`23,884`
**`DEPRECIATION`**
`At 1 September 2023`
`6,340`
`21,461`
`Charge for year`
`1,268`
`606`
`At 31 August 2024`
`7,608`
`22,067`
**`NET BOOK VALUE`**
`At 31 August 2024`
`24,092`
`1,817`
`At 31 August 2023`
`25,360`
`2,423`|`Fixtures`
`and`
`fittings`
`£`
`211`|
|---|---|
||`173`
`10`|
||`183`|
||`28`|
||`38`|
`Page` 24
```
continued...
```
```
LITTLE GATE FARM
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024`**
## **`13. TANGIBLE FIXED ASSETS - continued`**
|**`COST`**
`At 1 September 2023 and 31 August 2024`
**`DEPRECIATION`**
`At 1 September 2023`
`Charge for year`
`At 31 August 2024`
**`NET BOOK VALUE`**
`At 31 August 2024`
`At 31 August 2023`
**`14.`**
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Trade debtors`
`Other debtors`
`Prepayments`
**`15.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Trade creditors`
`Taxation and social security`
`Other creditors`
**`16.`**
**`LEASING AGREEMENTS`**
`Minimum lease payments under non-cancellable operating leases fall due`
`Within one year`
`Between one and five years`|`Motor`
`Computer`
`vehicles`
`equipment`
`£`
`£`
`48,517`
`5,028`
`25,902`
`5,028`
`5,653`
`-`
`31,555`
`5,028`
`16,962`
`-`
`22,615`
`-`
`31.8.24`
`£`
`79,611`
`2,923`
`18,963`
`101,497`
`31.8.24`
`£`
`20,873`
`24,035`
`79,294`
`124,202`
`as follows:`
`31.8.24`
`£`
`21,084`
`67,200`
`88,284`|`Totals`
`£`
`109,340`
`58,904`
`7,537`
`66,441`
`42,899`
`50,436`
`31.8.23`
`£`
`42,604`
`2,923`
`4,626`|
|---|---|---|
|||`50,153`|
|||`31.8.23`
`£`
`9,461`
`16,761`
`22,703`|
|||`48,925`|
|||`31.8.23`
`£`
`29,300`
`70,710`|
|||`100,010`|
`Page` 25
```
continued...
```
```
LITTLE GATE FARM
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024`**
## **`17. MOVEMENT IN FUNDS`**
|`At 1.9.23`
`£`
**`Unrestricted funds`**
`General fund`
`248,243`
`Designated funds`
`161,000`
`409,243`
**`Restricted funds`**
`SSE`
`600`
`Bernard Sunley Foundation`
`499`
`Spear Charitable Foundation`
`200`
`Clothworkers`
`627`
`1,926`
**`TOTAL FUNDS`**
`411,169`
`Net movement in funds, included in the above are as follows:`
**`Unrestricted funds`**
`General fund`
**`Restricted funds`**
`Sussex Community Foundation`
`Isobel Blackman Fund`
`SSE`
`Henry Smith`
`Bernard Sunley Foundation`
`Spear Charitable Foundation`
`Chalk Cliff Trust`
`Clothworkers`
`Ted Baker Trust`
`CLA Charitable Trust`
`Garfield Weston Foundation`
`Lawson Trust`
`CAF`
`ESCC - HAF`
`Percy Bilton`
`Sussex Commnity Trust`
`The National Lottery`
`Groundwork`
`Masonic Charitable`
`Ernest Klein`
`Magdalen & Lasher`
`ESCC - Life More Ordinary`
`ESCC - Short Breaks`
**`TOTAL FUNDS`**|`Net`
`movement`
`in funds`
`£`
`(236,863)`
`-`
`(236,863)`
`(600)`
`(499)`
`(200)`
`(627)`
`(1,926)`
`(238,789)`
`Incoming`
`resources`
`£`
`1,126,323`
`5,000`
`5,000`
`-`
`65,000`
`-`
`-`
`5,000`
`-`
`6,000`
`5,000`
`30,000`
`10,000`
`1,000`
`14,728`
`2,264`
`500`
`71,250`
`5,000`
`20,441`
`4,299`
`2,000`
`2,000`
`9,000`
`263,482`
`1,389,805`|`Transfers`
`between`
`funds`
`£`
`161,000`
`(161,000)`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`Resources`
`expended`
`£`
`(1,363,186)`
`(5,000)`
`(5,000)`
`(600)`
`(65,000)`
`(499)`
`(200)`
`(5,000)`
`(627)`
`(6,000)`
`(5,000)`
`(30,000)`
`(10,000)`
`(1,000)`
`(14,728)`
`(2,264)`
`(500)`
`(71,250)`
`(5,000)`
`(20,441)`
`(4,299)`
`(2,000)`
`(2,000)`
`(9,000)`
`(265,408)`
`(1,628,594)`|`At`
`31.8.24`
`£`
`172,380`
`-`
`172,380`
`-`
`-`
`-`
`-`
`-`
`172,380`
`Movement`
`in funds`
`£`
`(236,863)`
`-`
`-`
`(600)`
`-`
`(499)`
`(200)`
`-`
`(627)`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`(1,926)`
`(238,789)`|
|---|---|---|---|
`Page` 26
```
continued...
```
```
LITTLE GATE FARM
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024`**
## **`17. MOVEMENT IN FUNDS - continued`**
## **`Comparatives for movement in funds`**
|**`Unrestricted funds`**
`General fund`
`Designated funds`
**`Restricted funds`**
`Isobel Blackman Fund`
`SSE`
`Bernard Sunley Foundation`
`Spear Charitable Foundation`
`Clothworkers`
**`TOTAL FUNDS`**|`Net`
`movement`
`At 1.9.22`
`in funds`
`£`
`£`
`326,792`
`(48,549)`
`131,000`
`-`
`457,792`
`(48,549)`
`4,000`
`(4,000)`
`800`
`(200)`
`666`
`(167)`
`267`
`(67)`
`836`
`(209)`
`6,569`
`(4,643)`
`464,361`
`(53,192)`|`Transfers`
`between`
`funds`
`£`
`(30,000)`
`30,000`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`|`At`
`31.8.23`
`£`
`248,243`
`161,000`|
|---|---|---|---|
||||`409,243`
`-`
`600`
`499`
`200`
`627`|
||||`1,926`|
||||`411,169`|
`Page` 27
```
continued...
```
```
LITTLE GATE FARM
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024`**
## **`17. MOVEMENT IN FUNDS - continued`**
```
Comparative 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)`|
|---|---|---|---|
## **`18. CAPITAL COMMITMENTS`**
```
Attheyearend,thecharityhadcommittedtopurchasingaminibus.TheminibuswasreceivedinOctober 2024.A
depositof£2,500hadbeenpaidpriortotheyearend,whichisincludedwithinotherdebtorswithinthe financial
statements.
```
`Page` 28
```
continued...
```
```
LITTLE GATE FARM
```
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024
```
## `19. RELATED PARTY DISCLOSURES`
```
There were no related party transactions for the year ended 31 August 2024.
```
## `20. POST BALANCE SHEET EVENTS`
```
FromSeptember2024,thecharityopenedaeducationalcollegetopost16yearoldstudentsthrough2 study
programmes. There were 20 students who started at the college from September.
```
```
Grantfundingof£50,000wasreceivedpriortotheyearendforsetupcosts,includingconsultancy,recruitment and
training cost. This funding was spent prior to the commencement of the college in September.
```
## `21. RESERVES POLICY`
```
Attheyearendthecharityheldreservesof£172,380,ofwhich£114,680wasunrestricted.The£114,680 free
reserves are held for general expenditure and running costs of the charity.
```
```
Thefollowingamountswerereceivedduringthe2024yearforexpenditurebeingincurredin2025andhave been
included as restricted deferred income:
```
- `£27,700 has been received in advance for the classroom,`
- `£30,000 has been received in advance for the minibus.`
```
Page 18
```
```
LITTLE GATE FARM
```
## **`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024`**
|**`INCOME AND ENDOWMENTS`**
**`Donations, legacies and grants`**
`Donations`
`Grants`
`Grants for College`
**`Other activities`**
`Fundraising events`
`Shop income`
`Income from service users`
`Gardening Services`
**`Investment income`**
`Deposit account interest`
**`Other income`**
`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`
`Equipment costs`
`Premises expenses`
`Farm and animal expenses`
`Motor expenses`
`Carried forward`|`31.8.24`
`£`
`47,488`
`640,414`
`50,000`
`737,902`
`51,817`
`11,450`
`582,930`
`2,341`
`648,538`
`2,005`
`1,360`
`1,389,805`
`45,322`
`-`
`1,246,833`
`19,761`
`2,746`
`432`
`21,661`
`4,730`
`10,764`
`4,505`
`1,397`
`22,520`
`29,177`
`25,487`
`1,404`
`55,926`
`4,778`
`32,610`
`1,484,731`|`31.8.23`
`£`
`41,823`
`834,022`
`-`|
|---|---|---|
|||`875,845`
`27,144`
`8,059`
`519,949`
`852`|
|||`556,004`
`995`
`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`
`2,625`
`53,816`
`7,091`
`32,268`
`1,410,830`|
```
This page does not form part of the statutory financial statements
```
`Page` 30
```
LITTLE GATE FARM
```
## **`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024`**
|**`DETAILED STATEMENT OF FINANCIAL ACTIVITIES`**
**`FOR THE YEAR ENDED 31 AUGUST 2024`**|||
|---|---|---|
||`31.8.24`|`31.8.23`|
||`£`|`£`|
|**`Charitable activities`**|||
|`Brought forward`|`1,484,731`|`1,410,830`|
|`Horticulture`|`4,199`|`4,675`|
|`Little Gate College costs`|`59,614`|`-`|
||`1,548,544`|`1,415,505`|
|**`Support costs`**|||
|**`Management`**|||
|`Improvements to property`|`1,268`|`6,340`|
|`Plant and machinery`|`606`|`809`|
|`Fixtures and fittings`|`9`|`13`|
|`Motor vehicles`|`5,654`|`7,538`|
||`7,537`|`14,700`|
|**`Other`**|||
|`Legal fees`|`539`|`6,268`|
|`Bookkeeping`|`409`|`379`|
|`Professional fees`|`15,443`|`12,130`|
||`16,391`|`18,777`|
|**`Governance costs`**|||
|`Auditors' remuneration`|`9,000`|`5,500`|
|`Auditors' remuneration for non audit work`|`1,800`|`1,100`|
||`10,800`|`6,600`|
|`Total resources expended`|`1,628,594`|`1,487,587`|
|**`Net expenditure`**|`(238,789)`|`(53,192)`|
```
This page does not form part of the statutory financial statements
```
`Page` 31