LITTLE GATE ANNUAL REPORT YEAR END AUGUST 2025
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## **Little Gate Supported Employment structure**
Registered Charity: 1153584 (CHARITY INCORPORATED ORGANISATION (CIO))
Trustees
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Chair 06/04/2014 Mr John Hassell
Treasurer 29/08/2013 Mr Leigh Bennett
29/11/2018 Mrs Sonia Blizzard
01/02/2022 Mrs Maxine Leigh
01/07/2025 Miss Amanda Jagot
CEO 1/1/2020 Mrs Andrea Randall-Smith
Head of Finance & Fundraising 1/1/2020 Mrs Mary Soul
Head of Little Gate Farm 1/6/2019 Miss Hannah Briars
Head of Little Gate College 1/9/2019 Miss Gemma Mogford
Head of Supported Employment 1/5/2024 Miss Sam Anderson
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## **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 Chartered Accountants 20 Havelock Road Hastings East Sussex TN34 1BP
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**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.
Little Gate Supported Employment is pleased to present its Annual Report for 2024/2025. 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 Head of Little Gate Farm, Head of Supported Employment, Head of Finance and Fundraising and the Head of Little Gate College.
At present the trustees are made up of 5 members:
**John Hassell OBE-** _Independent Education Consultant and retired Head of a special school_ **Leigh Bennett** - _Independent Financial advisor and parent._ **Sonia Blizzard** _**–** Managing Director and parent._ **Maxine Leigh –** _Social Care Educator_ **Amanda Jagot –** _Executive Head of an Academy of Special Schools_
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. All Trustees complete mandatory training as part of their induc�on to ensure they have a clear understanding of their responsibili�es, the charity’s governance framework, and the regulatory requirements of the role. Each Trustee receives a structured Induc�on that introduces them to the organisa�on’s mission, strategic priori�es, key policies, and opera�onal ac�vi�es. Trusteeship and the expectations of the Trustee role are reviewed and discussed regularly at Board meetings. This ongoing reflection supports good governance, ensures Trustees remain informed and confident in carrying out their duties, and helps maintain a strong, effective Board.
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. The remuneration of the Senior Leadership Team is reviewed annually to ensure it remains fair, competitive, and aligned with the organisation’s responsibilities and financial position. All pay decisions are based on a clear process that considers sector benchmarks, organisational performance, and the scope of each leadership role.
Staffing numbers continue to increase in line with 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 Young Ranger and Education projects.
## **Executive Summary**
The 2024–2025 year has been a period of transformation, resilience, and renewed ambition for Little Gate. We continue to empower more adults and young people with learning disabilities and autism, expanded our reach with Employers. We deepened our impact across East Sussex and beyond sharing the Little Gate case study and best practice to other new providers. Our new initiatives, including Little Gate College, have broadened
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our educational and employment pathways, while our partnerships and financial stewardship have ensured stability.
## **Key Achievements:**
- Supported a record number of work trainees and young people, with more individuals than ever moving into paid employment.
- Launched the Little Gate College programmes of ‘Future Ready’ and ‘Supported Internships’, enrolling 20 students and achieving high attendance and retention rates.
- Delivered 75 Young Rangers sessions, providing 456 places to 60 young people from 57 families, including 154 free places funded by the HAF project.
- Maintained a robust financial position, with successful grant applications and effective management of reserves and income streams.
- Strengthened partnerships with local employers, schools, and families.
## **About Little Gate**
## **Mission:**
Little Gate enables adults and young people with learning disabilities and/or autism to fulfil their work potential through pre-employment training, work experience, and supported employment.
## **Vision:**
A society where everyone has the opportunity to thrive in work and in life.
## **Values:**
- Ambitious
- Compassionate
- Respectful
## **Organisational Structure:**
- Registered Charity: 1153584 (CIO)
- Board of Trustees: 5 members
- CEO: Andrea Randall-Smith
- Staff: Growing team, including supply support staff and job coaches
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## Little Gate Charity Staff Team
## **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, in the community within work placements and at our new Little Gate College. 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, Head of Supported Employment Sam Anderson and Head of College Gemma Mogford. The following table summarises the primary risks currently facing the charity, why they are significant and the main mitigation strategies.
|**Risk**|**Impact on the Charity**|**Mitigation Strategy**|
|---|---|---|
|**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 **College team grows, job coaches** or perceived risk. follow lone working policy and **often work alone and visit** action plan. **individuals at home.** Lone working job coaches are not Supported Employment & College adequately supervised team work closely with all job coaches across county and nationally. The Supported Employment & College teams work with employers to ensure best practice.
All risks are recorded and identified by Staff teams and all work trainees/students 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.**_
## **Little Gate Farm Programme**
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.
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 4 main programs:
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## **Work Trainee Programme**
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 skills coaches 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 vocational profiles, liaise with potential employers and work with job coaches to support them into paid work.
## **KPI for the retaining Farm work trainee attendance:**
**20 spaces filled each day Monday – Friday Achieved 2024/2025 – Average 110 spaces filled each week**
## Supported Employment Programme
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 National 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.
Last year we placed 17 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 2024/2025 – 17 Adults into paid employment 6 seasonal paid roles at the Farm for events 2 seasonal paid roles as flower pickers**
## Work experience
From September 2024 the end of August 2025, we were able to continue the work experience programme
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in all sectors and provided 25 placements. There are important opportunities created through work experience where they can lead to the offer of a paid role and a strengthening of employer relationships.
## **KPI for SE Team Work Experience Placements:**
**25 Work Experience Placements offered across sectors Achieved 2024/2025 – 25 placements supported for work experience**
## Young People’s Programme renamed to Supported Apprenticeship Programme
This aim is consistent for the work completed through the Supported Apprenticeship 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) and also those of the same age without an EHCP. They complete a 15 week employability course (LEAPS) and are then matched to an Apprenticeship with an Employer and Independent Training Provider 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 an 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 apprenticeship. The Government announced that Traineeships would no longer be offered after 21[st] July 2023. Those work trainees following this employment route now have periods of supported work experience in place of the Traineeships.
## **KPI for Supported Apprenticeship Programme:**
**10 People on Apprenticeships Achieved 2024/2025 19 people have been supported on the Apprenticeship Programme**
## Little Gate College
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 was a successful pilot. After reviewing the model of the Pilot, Trustees agreed with the Senior Leadership Team to continue with Supported Internships.
This resulted in Little Gate applying and passing the Department of Education due diligence and receiving an ESFA (Education Skills and Funding Agency) contract to open ‘Little Gate College’ in September 2024. Little Gate College delivers 2 study programmes; Year 1 Future Ready and Year 2 Supported Internships. The Education is delivered in a room leased at The Pelham community centre in Bexhill. Little Gate College staff team welcomed 20 students – 12 Future Ready and 8 Supported Interns.
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Example of the Supported Internship Leaflet:
## Employer Engagement and Training Team
The Employer Engagement team consist of two Supported Employment Employer Engagement Officers and an Employer Trainer. Little Gate College employ a full time Employer and Client Engagement Officer who arranged 60 different work placements for the 2024/5 Academic year. This strong team works together 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 college students to support the sustainability of placements. We have strengthened partnerships with local businesses resulting in creating new job placements for our work trainees.
## Education Contracts
Little Gate continued offer of 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 planned curriculum taught by various members of the Young Ranger & Education Team. Some delivery is supported by the various school staff also.
## Young Ranger Programme
**In 2024/2025 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 2025, we had delivered 75 respite days across the year.**
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## 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 5 wedding receptions and private events this year. We continue to offer Weddings via our website and have bookings for 2026. Work trainees are interviewed, trained to serve behind the bar and at the events as paid work experience. **6 work trainees** worked at these events.
**Cut flower project** : This year we have continued to develop the cut flower project. This has been a successful year as we continue to partner with various outlets and continue to sell at our local stalls. **2 work trainees** were paid to be seasonal flower pickers.
Whilst alternative income streams are not the primary focus for our social enterprise programs, the learning opportunities they provide are invaluable. 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 continue to commission Little Gate to deliver this as part of the National “Internships Work” contract. 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 supportive forum improving best practice delivery and mapping good quality provision across the county.
## **Social Impact 2024/25**
- **Adult Programme -Little Gate placed 17 adults with Learning disabilities or Autism in paid work in Hastings and Rother.**
- **Adult Programme – Little Gate delivered 25 work experience placements offered across different sectors.**
- **Supported Apprenticeship programme -To train and place 10 young people in Apprenticeships – 19 people have been supported on the Apprenticeship programme this year.**
- **We offered places to 64 work trainees at the farm across 5 days.**
- **Launched Little Gate College to 20 students completing the Future Ready and Supported Internship Educational Programmes.**
- **The Supported Employment team works 7 days a week dependant on Employment requirements.**
- **Little Gate provided 75 respite days during holidays for young learning-disabled children aged 8- 21yrs.**
- **Little Gate Farm commenced the 7th year of the cut flower enterprise and sold to 3 outlets and local stalls.**
## **Financial Review**
We have a variety of income streams most particularly, we are funded through ESCC (East Sussex County Council), 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 is steady, but payments are often delayed.
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It is the policy of Little Gate to have a surplus of 6 weeks 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. Little Gate has managed sector-wide funding delays and maintained financial stability.
Our income streams look very similar to the previous financial year with an introduction of the ESFA contract for the college providing Educational Funding.
## **Successes and growth measured against key objectives set for 2024/2025**
**Primary Objectives**
**1. To continue to develop the Senior Leadership Team. From 2024 the Senior Leadership Team now consist of 5 people due to the introduction of ‘Little Gate College’. The opening of Little Gate College meant some staff changes and the Head of Supported Employment became Head of College. A current staff member was promoted to Head of Supported Employment. There is a real strength within this larger SLT.**
**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. 17 adults were placed into paid employment, and most have remained in their roles. The sectors continue to increase and diversify with a strong focus on manufacturing.**
**3. To strengthen our partnerships with local businesses to continue to develop the Apprenticeship Programme providing Apprenticeships and Little Gate College opportunities across county. This programme continues to be consolidated for Apprenticeships and a new Employer and Client Engagement officer to create work placements for prospective College students.**
**4. To continue to provide at least 25 work experience opportunities for Work trainees in various sectors. 25 Work Experience placements were delivered.**
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**5. To continue to develop a plan for the Young Ranger & Education Program including the connection and transition to Little Gate College, Young People’s Programme and Farm Employment routes.**
## **Programme Pause and Strategic Review**
**The Young Rangers and Alternative Provision programmes will be paused from September 2025 as part of a wider organisational review. This strategic decision allows us to prioritise Little Gate’s core mission of Supported Employment and College Education, ensuring that our capacity and resources are directed where they create the greatest impact. The pause will support a comprehensive evaluation of these programmes and inform future planning.**
**6. Following the successful completion of the Pilot Supported Internship Program, we opened ‘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 accepted 20 students in total. Little Gate is a registered Education Provider for the College. Li�le Gate College welcomed 20 students in September 2024 with a new staff team.**
**7. 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. Trustees and the CEO are suggesting and assessing applications for Trustees wishing to join the board where appropriate.**
## **Little Gate Supported Employment Strategic objectives for 2025/2026:**
**Primary Objectives**
**1. To continuously develop the Senior Leadership Team of 5 members.**
**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 20 adults into paid employment in Hastings and Rother in new businesses and sectors. This includes developing a Sustainability model for those graduating other Little Gate Employment pathways such as Little Gate College and the Supported Apprenticeship Programme.**
**3. To strengthen our Employer Engagement partnerships with local businesses to continue to develop all of the Supported Employment Pathways.**
**4. To continue to provide at least 10 work experience opportunities for Work trainees in various sectors.**
**5. Deliver the 2nd Academic year of Little Gate College with a new staff team to ensure appropriate employment outcomes for students.**
**6. Establish a Governors Team for Little Gate College. The new governance structure will support decision-making, quality assurance, and long-term planning.**
**7. To assess the feedback mechanisms from all stakeholders to inform improvements to our Employment programmes.**
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## **8. To review the Trustee membership/numbers sourcing skills and experience required for the board.**
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, students 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 15 May 2026 and signed on its behalf by:
Mr John Hassell Chair of Trustees
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LITTLE GATE FARM
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## `REPORT OF THE TRUSTEES`
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FOR THE YEAR ENDED 31 AUGUST 2025
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## `STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued`
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Charitylawrequiresthetrusteestopreparefinancialstatementsforeachfinancialyear.Underthatlaw,thetrustees have
electedtopreparethefinancialstatementsinaccordancewithUnitedKingdomGenerallyAcceptedAccounting Practice
(United Kingdom Accounting Standards and applicable law).
```
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Undercharitylawthetrusteesmustnotapprovethefinancialstatementsunlesstheyaresatisfiedthattheygiveatrue and
fairviewofthestateofaffairsofthecharityandoftheincomingresourcesandapplicationofresources,including the
income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
```
- `select suitable accounting policies and then apply them consistently;`
- `observe the methods and principles in the Charities 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
financialpositionofthecharityandtoenablethemtoensurethatthefinancialstatementscomplywiththeCharitiesAct 2011
andTheCharity(AccountsandReports)Regulations2008.Theyarealsoresponsibleforsafeguardingtheassetsof the
charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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`Approved by order of the board of trustees` on 15 May 2026 `and signed on its behalf by:`
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L Bennett - Trustee
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`Page` 14
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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
LITTLE GATE FARM
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## **`Opinion`**
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WehaveauditedthefinancialstatementsofLittleGateFarm(the'charity')fortheyearended31August2025 which
comprisetheStatementofFinancialActivities,theBalanceSheet,theCashFlowStatementandnotestothe financial
statements,includingasummaryofsignificantaccountingpolicies.Thefinancialreportingframeworkthathasbeen applied
intheirpreparationisapplicablelawandUnitedKingdomAccountingStandards(UnitedKingdomGenerally Accepted
Accounting Practice).
```
```
In our opinion the financial statements:
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- `give a true and fair view of the state of the charity's affairs as at 31 August 2025 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`**
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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.
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## **`Other information`**
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Thetrusteesareresponsiblefortheotherinformation.Theotherinformationcomprisestheinformationincludedin the
Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
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Ouropiniononthefinancialstatementsdoesnotcovertheotherinformationand,excepttotheextentotherwise explicitly
stated in our report, we do not express any form of assurance conclusion thereon.
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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`**
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WehavenothingtoreportinrespectofthefollowingmatterswheretheCharities(AccountsandReports)Regulations 2008
requires us to report to you if, in our opinion:
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- `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`**
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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.
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`Page` 15
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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
LITTLE GATE FARM
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## **`Our responsibilities for the audit of the financial statements`**
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WehavebeenappointedasauditorsunderSection144oftheCharitiesAct2011andreportinaccordancewiththeAct and
relevant regulations made or having effect thereunder.
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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
```
```
-Charities Act
```
```
-Health and safety
```
```
-Employment Law
```
- `OFSTED`
```
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.
```
`Page` 16
```
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF
LITTLE GATE FARM
```
## **`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
```
```
15 May 2026
```
`Page` 17
```
LITTLE GATE FARM
```
## **`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025`**
|`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`
`£`
`384,562`
`949,272`
`704`
`594`
`1,335,132`
`23,040`
`70,072`
`1,039,243`
`-`
`1,132,355`
`202,777`
`172,380`
`375,157`|`Restricted`
`funds`
`£`
`742,687`
`-`
`-`
`-`
`742,687`
`-`
`-`
`699,971`
`-`
`699,971`
`42,716`
`-`
`42,716`|`31.8.25`
`Total`
`funds`
`£`
`1,127,249`
`949,272`
`704`
`594`
`2,077,819`
`23,040`
`70,072`
`1,739,214`
`-`
`1,832,326`
`245,493`
`172,380`
`417,873`|`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`|
|---|---|---|---|---|
```
The notes form part of these financial statements
```
`Page` 18
```
LITTLE GATE FARM
```
## **`BALANCE SHEET 31 AUGUST 2025`**
|`Unrestricted`
`funds`
`Notes`
`£`
**`FIXED ASSETS`**
`Intangible assets`
`13`
`27,086`
`Tangible assets`
`14`
`177,329`
`204,415`
**`CURRENT ASSETS`**
`Debtors`
`15`
`73,186`
`Prepayments and accrued income`
`58,333`
`Cash at bank and in hand`
`125,398`
`256,917`
**`CREDITORS`**
`Amounts falling due within one year`
`16`
`(53,969)`
**`NET CURRENT ASSETS`**
`202,948`
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
`407,363`
**`CREDITORS`**
`Amounts falling due after more than one year`
`17`
`(32,205)`
**`NET ASSETS`**
`375,158`
**`FUNDS`**
`20`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|`Restricted`
`funds`
`£`
`-`
`-`
`-`
`-`
`-`
`42,715`
`42,715`
`-`
`42,715`
`42,715`
`-`
`42,715`|`31.8.25`
`Total`
`funds`
`£`
`27,086`
`177,329`
`204,415`
`73,186`
`58,333`
`168,113`
`299,632`
`(53,969)`
`245,663`
`450,078`
`(32,205)`
`417,873`
`375,158`
`42,715`
`417,873`|`31.8.24`
`Total`
`funds`
`£`
`-`
`42,899`
`42,899`
`101,497`
`76,562`
`75,624`
`253,683`
`(124,202)`
`129,481`
`172,380`
`-`
`172,380`
`172,380`
`-`
`172,380`|
|---|---|---|---|
```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon15May2026andwere 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` 19
```
LITTLE GATE FARM
```
## **`CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2025`**
|`Notes`
**`Cash flows from operating activities`**
`Cash generated from operations`
`1`
`Net cash provided by/(used in) operating activities`
**`Cash flows from investing activities`**
`Purchase of intangible fixed assets`
`Purchase of tangible fixed assets`
`Sale 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`**|`31.8.25`
`£`
`262,651`
`262,651`
`(30,096)`
`(142,622)`
`1,852`
`704`
`(170,162)`
`92,489`
`75,624`
`168,113`|`31.8.24`
`£`
`(186,675)`
`(186,675)`
`-`
`-`
`-`
`2,005`
`2,005`
`(184,670)`
`260,294`
`75,624`|
|---|---|---|
```
The notes form part of these financial statements
```
`Page` 20
```
LITTLE GATE FARM
```
## **`NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 AUGUST 2025`**
## **`1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES`**
|**`ACTIVITIES`**|||
|---|---|---|
||`31.8.25`|`31.8.24`|
||`£`|`£`|
|**`Net income/(expenditure) for the reporting period (as per the`**|||
|**`Statement of Financial Activities)`**|`245,493`|`(238,789)`|
|**`Adjustments for:`**|||
|`Depreciation charges`|`51,216`|`7,537`|
|`Profit on disposal of fixed assets`|`(1,548)`|`-`|
|`Interest received`|`(704)`|`(2,005)`|
|`Decrease/(increase) in debtors`|`46,540`|`(28,695)`|
|`(Decrease)/increase in creditors`|`(78,346)`|`75,277`|
|**`Net cash provided by/(used in) operations`**|`262,651`|`(186,675)`|
## **`2. ANALYSIS OF CHANGES IN NET FUNDS`**
||`At 1.9.24`|`Cash flow`|`At 31.8.25`|
|---|---|---|---|
||`£`|`£`|`£`|
|**`Net cash`**||||
|`Cash at bank and in hand`|`75,624`|`92,489`|`168,113`|
||`75,624`|`92,489`|`168,113`|
|**`Debt`**||||
|`Finance leases`|`-`|`(40,318)`|`(40,318)`|
||`-`|`(40,318)`|`(40,318)`|
|**`Total`**|`75,624`|`52,171`|`127,795`|
```
The notes form part of these financial statements
```
`Page` 21
```
LITTLE GATE FARM
```
```
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
```
## **`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.
```
```
GrantsanddonationsareincludedintheStatementofFinancialActivities(SOFA)whenthecharityhas unconditional
entitlementtotheresources,itisprobablethattheresourceswillbereceived,andthemonetaryvaluecan be
measured with sufficient reliability.
```
```
Wheregrantsarereceivedforspecificpurposesorperformance-relatedconditionsareattached(e.g., restricted
fundingforaspecificproject),theincomeisdeferredandrecognizedintheSOFAonlywhentheconditions have
been met
```
```
CapitalgrantsarerecognisedasincomeintheStatementofFinancialActivities(SOFA)whenthecharity has
entitlement,receiptisprobable,andtheamountcanbemeasuredreliably.Theyarerecognisedimmediately when
received, or when conditions for entitlement are met, rather than deferred over the life of the asset.
```
## **`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.
```
## **`Computer software`**
```
TheCRMsystemdevelopedforLittleGatehasbeencapitalisedandisbeingamortisedoveritsusefuleconomic life.
This is reviewed on an annual basis.
```
## **`Tangible fixed assets`**
```
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoveritsestimatedusefullife or,
if held under a finance lease, over the lease term, whichever is the shorter.
```
```
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
```
`Page` 22
```
continued...
```
```
LITTLE GATE FARM
```
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2025
```
## **`1. ACCOUNTING POLICIES - continued`**
## **`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`**
```
AssetsobtainedunderhirepurchasecontractsorfinanceleasesarecapitalisedintheBalanceSheet.Those held
underhirepurchasecontractsaredepreciatedovertheirestimatedusefullives.Thoseheldunderfinanceleases are
depreciated over their estimated useful lives or the lease term, whichever is shorter.
```
```
TheinterestelementoftheseobligationsischargedtotheStatementofFinancialActivitiesovertherelevant period.
The capital element of the future payments is treated as a liability.
```
```
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.
```
## **`2. DONATIONS, LEGACIES AND GRANTS`**
|`Donations`
`Grants`
`Grants for College`
`Grants received, included in the above, are as follows:`
`Other grants`
**`OTHER ACTIVITIES`**
`Fundraising events`
`Shop income`
`Education contracts`
`Income from service users`
`Gardening Services`|`31.8.25`
`£`
`72,821`
`997,988`
`56,440`
`1,127,249`
`31.8.25`
`£`
`997,988`
`31.8.25`
`£`
`44,997`
`8,806`
`268,419`
`626,118`
`932`
`949,272`||`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`|
## **`3. OTHER ACTIVITIES`**
`Page` 23
```
continued...
```
```
LITTLE GATE FARM
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`**
## **`4. INVESTMENT INCOME`**
|`Deposit account interest`
**`5.`**
**`RAISING FUNDS`**
**`Raising donations and legacies`**
`Fund Raising Expenses`
**`6.`**
**`CHARITABLE ACTIVITIES COSTS`**
`Direct`
`Costs`
`£`
`General`
`-`
`Charitable Activities`
`1,739,214`
`1,739,214`
**`7.`**
**`SUPPORT COSTS`**
`Management`
`Other`
`£`
`£`
`General`
`49,668`
`11,457`
**`8.`**
**`AUDITORS' REMUNERATION`**
`Fees payable to the charity's auditors for the audit of the charity's financial`
`statements`
`Other non-audit services`|`31.8.25`
`£`
`704`
`31.8.25`
`£`
`23,040`
`Support`
`costs (see`
`note 7)`
`£`
`70,072`
`-`
`70,072`
`Governance`
`costs`
`£`
`8,947`
`31.8.25`
`£`
`6,750`
`2,197`|`31.8.24`
`£`
`2,005`
`31.8.24`
`£`
`45,322`
`Totals`
`£`
`70,072`
`1,739,214`|`31.8.24`
`£`
`2,005`
`31.8.24`
`£`
`45,322`
`Totals`
`£`
`70,072`
`1,739,214`|
|---|---|---|---|
|||`1,809,286`||
|||`Totals`
`£`
`70,072`
`31.8.24`
`£`
`9,000`
`1,800`|`Totals`
`£`
`70,072`|
## **`9. TRUSTEES' REMUNERATION AND BENEFITS`**
```
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31August2025norfortheyear ended
31 August 2024.
```
## **`Trustees' expenses`**
```
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
```
`Page` 24
```
continued...
```
```
LITTLE GATE FARM
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`**
## **`10. STAFF COSTS`**
||`31.8.25`|`31.8.24`|
|---|---|---|
||`£`|`£`|
|`Wages and salaries`|`1,350,204`|`1,214,899`|
|`Social security`|`105,204`|`76,748`|
|`Other pension costs`|`24,171`|`19,762`|
|`Other costs`|`2,408`|`4,715`|
||||
||`1,481,987`|`1,316,124`|
||||
|`The average monthly number of employees during the year was as follows:`
`Average number of employees`
`No employees received emoluments in excess of £60,000.`
**`Key management roles`**
`Total employee benefit under FRS 102: £220,105.`|`31.8.25`
`86`|`31.8.24`
`84`|
|**`11.`**
**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
`Unrestricted`
`funds`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations, legacies and grants`
`474,420`
`Other activities`
`648,538`
`Investment income`
`2,005`
`Other income`
`1,360`
**`Total`**
`1,126,323`
**`EXPENDITURE ON`**
`Raising funds`
`45,322`
**`Charitable activities`**
`General`
`19,321`
`Charitable Activities`
`1,287,743`
`Other`
`10,800`
**`Total`**
`1,363,186`
**`NET INCOME/(EXPENDITURE)`**
`(236,863)`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`409,243`
**`TOTAL FUNDS CARRIED FORWARD`**
`172,380`|`Restricted`
`funds`
`£`
`263,482`
`-`
`-`
`-`
`263,482`
`-`
`-`
`265,408`
`-`
`265,408`
`(1,926)`
`1,926`
`-`|`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`|
`Page` 25
```
continued...
```
```
LITTLE GATE FARM
```
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2025
```
## `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. INTANGIBLE FIXED ASSETS`
|`INTANGIBLE FIXED ASSETS`||
|---|---|
||`Computer`|
||`software`|
||`£`|
|`COST`||
|`Additions`|`30,096`|
|`AMORTISATION`||
|`Charge for year`|`3,010`|
|`NET BOOK VALUE`||
|`At 31 August 2025`|`27,086`|
|`At 31 August 2024`|`-`|
## `14. TANGIBLE FIXED ASSETS`
|`TANGIBLE FIXED ASSETS`|||
|---|---|---|
|`Improvements`
`to`
`property`
`£`
`COST`
`At 1 September 2024`
`31,700`
`Additions`
`4,615`
`Disposals`
`-`
`At 31 August 2025`
`36,315`
`DEPRECIATION`
`At 1 September 2024`
`7,608`
`Charge for year`
`2,191`
`Eliminated on disposal`
`-`
`At 31 August 2025`
`9,799`
`NET BOOK VALUE`
`At 31 August 2025`
`26,516`
`At 31 August 2024`
`24,092`|`Plant and`
`machinery`
`£`
`23,884`
`-`
`-`
`23,884`
`22,067`
`454`
`-`
`22,521`
`1,363`
`1,817`|`Fixtures`
`and`
`fittings`
`£`
`211`
`22,012`
`-`|
|||`22,223`|
|||`183`
`5,510`
`-`|
|||`5,693`|
|||`16,530`|
|||`28`|
`Page` 26
```
continued...
```
```
LITTLE GATE FARM
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`**
## **`14. TANGIBLE FIXED ASSETS - continued`**
|**`COST`**
`At 1 September 2024`
`Additions`
`Disposals`
`At 31 August 2025`
**`DEPRECIATION`**
`At 1 September 2024`
`Charge for year`
`Eliminated on disposal`
`At 31 August 2025`
**`NET BOOK VALUE`**
`At 31 August 2025`
`At 31 August 2024`|`Motor`
`Computer`
`vehicles`
`equipment`
`£`
`£`
`48,517`
`5,028`
`106,568`
`49,745`
`(5,400)`
`-`
`149,685`
`54,773`
`31,555`
`5,028`
`23,469`
`16,582`
`(5,096)`
`-`
`49,928`
`21,610`
`99,757`
`33,163`
`16,962`
`-`|`Totals`
`£`
`109,340`
`182,940`
`(5,400)`
`286,880`
`66,441`
`48,206`
`(5,096)`
`109,551`
`177,329`
`42,899`|
|---|---|---|
```
Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
```
|**`COST`**
`Additions`
**`DEPRECIATION`**
`Charge for year`
**`NET BOOK VALUE`**
`At 31 August 2025`
`At 31 August 2024`
**`15.`**
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Trade debtors`
`Other debtors`
`VAT`
`Prepayments`|`31.8.25`
`£`
`46,538`
`-`
`18,455`
`8,193`
`73,186`|`Motor`
`vehicles`
`£`
`57,438`|
|---|---|---|
|||`13,163`|
|||`44,275`|
|||`-`|
|||`31.8.24`
`£`
`79,611`
`2,923`
`-`
`18,963`|
|||`101,497`|
`Page` 27
```
continued...
```
```
LITTLE GATE FARM
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`**
|**`16.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Hire purchase (see note 18)`
`Trade creditors`
`Taxation and social security`
`Other creditors`
**`17.`**
**`CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR`**
`Hire purchase (see note 18)`
**`18.`**
**`LEASING AGREEMENTS`**
`Minimum lease payments fall due as follows:`
`Net obligations repayable:`
`Within one year`
`Between one and five years`
`Within one year`
`Between one and five years`
**`19.`**
**`SECURED DEBTS`**
`The following secured debts are included within creditors:`
`Hire purchase`|`31.8.25`
`31.8.24`
`£`
`£`
`8,113`
`-`
`2,403`
`20,873`
`28,510`
`24,035`
`14,943`
`79,294`
`53,969`
`124,202`
`31.8.25`
`31.8.24`
`£`
`£`
`32,205`
`-`
`Hire purchase contracts`
`31.8.25`
`31.8.24`
`£`
`£`
`8,113`
`-`
`32,205`
`-`
`40,318`
`-`
`Non-cancellable operating`
`leases`
`31.8.25`
`31.8.24`
`£`
`£`
`46,928`
`21,084`
`91,296`
`47,600`
`138,224`
`68,684`
`31.8.25`
`31.8.24`
`£`
`£`
`40,318`
`-`|`31.8.24`
`£`
`-`
`20,873`
`24,035`
`79,294`|
|---|---|---|
|||`124,202`|
|||`68,684`|
|||`31.8.24`
`£`
`-`|
`Page` 28
```
continued...
```
## `LITTLE GATE FARM`
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2025
```
## `20. MOVEMENT IN FUNDS`
|`MOVEMENT IN FUNDS`|||||
|---|---|---|---|---|
|`Unrestricted funds`
`General fund`
`Restricted funds`
`Legal and General Health Eqalities`
`TOTAL FUNDS`
`Net movement in funds, included in the above are as follows:`
`Unrestricted funds`
`General fund`
`Restricted funds`
`Rother DC`
`Short Break Funds`
`Isobel Blackman Fund`
`Henry Smith`
`Bernard Sunley Foundation`
`Magdalen and Lasher`
`Ted Baker Trust`
`East Sussex County Council`
`Francis & Eric Ford`
`St James Place Foundation`
`ESCC - HAF`
`The National Lottery`
`Cullum Family Trust`
`The Edward Gostling Foundation`
`Ernest Klein`
`Southover Manor`
`Chapman Trust`
`Ashley Family Foundation`
`Schroders`
`Legal and General Health Eqalities`
`Charlotte Marshall`
`Hastings Skills`
`Rother Skills`
`Julia Rausing`
`Kent Community Foundation`
`John Swire 1989`
`TOTAL FUNDS`|`At 1.9.24`
`£`
`172,380`
`-`
`172,380`
`Incoming`
`resources`
`£`
`1,335,132`
`30,000`
`1,000`
`12,500`
`70,000`
`15,000`
`22,500`
`1,000`
`2,568`
`1,000`
`30,000`
`13,367`
`119,445`
`25,000`
`30,000`
`5,701`
`22,000`
`2,000`
`10,000`
`40,000`
`45,650`
`495`
`26,589`
`132,990`
`50,000`
`17,700`
`16,182`
`742,687`
`2,077,819`|`Net`
`movement`
`in funds`
`£`
`202,778`
`42,715`
`245,493`
`Resources`
`expended`
`£`
`(1,132,354)`
`(30,000)`
`(1,000)`
`(12,500)`
`(70,000)`
`(15,000)`
`(22,500)`
`(1,000)`
`(2,568)`
`(1,000)`
`(30,000)`
`(13,367)`
`(119,445)`
`(25,000)`
`(30,000)`
`(5,701)`
`(22,000)`
`(2,000)`
`(10,000)`
`(40,000)`
`(2,935)`
`(495)`
`(26,589)`
`(132,990)`
`(50,000)`
`(17,700)`
`(16,182)`
`(699,972)`
`(1,832,326)`|`At`
`31.8.25`
`£`
`375,158`
`42,715`
`417,873`
`Movement`
`in funds`
`£`
`202,778`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`42,715`
`-`
`-`
`-`
`-`
`-`
`-`|`At`
`31.8.25`
`£`
`375,158`
`42,715`|
|||||`417,873`|
||||`42,715`||
||||`245,493`||
`Page` 29
```
continued...
```
```
LITTLE GATE FARM
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`**
## **`20. MOVEMENT IN FUNDS - continued`**
## **`Comparatives for movement in funds`**
|**`Unrestricted funds`**
`General fund`
`Designated funds`
**`Restricted funds`**
`SSE`
`Bernard Sunley Foundation`
`Spear Charitable Foundation`
`Clothworkers`
**`TOTAL FUNDS`**|`Net`
`movement`
`At 1.9.23`
`in funds`
`£`
`£`
`248,243`
`(236,863)`
`161,000`
`-`
`409,243`
`(236,863)`
`600`
`(600)`
`499`
`(499)`
`200`
`(200)`
`627`
`(627)`
`1,926`
`(1,926)`
`411,169`
`(238,789)`|`Transfers`
`between`
`funds`
`£`
`161,000`
`(161,000)`
`-`
`-`
`-`
`-`
`-`
`-`
`-`|`At`
`31.8.24`
`£`
`172,380`
`-`|
|---|---|---|---|
||||`172,380`
`-`
`-`
`-`
`-`|
||||`-`|
||||`172,380`|
`Page` 30
```
continued...
```
```
LITTLE GATE FARM
```
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2025
```
## `20. MOVEMENT IN FUNDS - continued`
```
Comparative 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`
`CAPITAL COMMITMENTS`
`Contracted but not provided for in the financial statements`|`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`|`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)`
`31.8.25`
`£`
`-`|`Movement`
`in funds`
`£`
`(236,863)`
`-`
`-`
`(600)`
`-`
`(499)`
`(200)`
`-`
`(627)`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`(1,926)`
`(238,789)`
`31.8.24`
`£`
`62,438`|
|---|---|---|---|
```
21.CAPITAL COMMITMENTS
```
```
Contracted but not provided for in the financial statements
```
`Page` 31
```
continued...
```
```
LITTLE GATE FARM
```
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025`**
## **`22. RELATED PARTY DISCLOSURES`**
```
There were no related party transactions for the year ended 31 August 2025.
```
## **`23. RESERVES POLICY`**
```
Attheyearendthecharityheldreservesof£417,873,ofwhich£375,158wasunrestricted.The£375,158 free
reserves are held for general expenditure and running costs of the charity.
```
`Page` 32
```
LITTLE GATE FARM
```
## **`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025`**
|**`INCOME AND ENDOWMENTS`**
**`Donations, legacies and grants`**
`Donations`
`Grants`
`Grants for College`
**`Other activities`**
`Fundraising events`
`Shop income`
`Education contracts`
`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`
**`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`
`Horticulture`
`Little Gate College costs`
`Carried forward`|`31.8.25`
`£`
`72,821`
`997,988`
`56,440`
`1,127,249`
`44,997`
`8,806`
`268,419`
`626,118`
`932`
`949,272`
`704`
`594`
`2,077,819`
`23,040`
`1,457,817`
`24,171`
`4,426`
`607`
`28,528`
`6,037`
`9,126`
`4,745`
`2,067`
`14,698`
`13,225`
`16,826`
`1,509`
`50,368`
`6,563`
`31,446`
`3,200`
`52,994`
`1,728,353`|`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`
`4,199`
`59,614`
`1,548,544`|
```
This page does not form part of the statutory financial statements
```
`Page` 33
```
LITTLE GATE FARM
```
## **`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025`**
|**`Charitable activities`**
`Brought forward`
`Skills for East Sussex costs`
**`Support costs`**
**`Management`**
`Computer software`
`Improvements to property`
`Plant and machinery`
`Fixtures and fittings`
`Motor vehicles`
`Computer equipment`
`Loss on sale of tangible fixed assets`
**`Other`**
`Legal fees`
`Bookkeeping`
`Professional fees`
**`Governance costs`**
`Auditors' remuneration`
`Auditors' remuneration for non audit work`
`Total resources expended`
**`Net income/(expenditure)`**|`31.8.25`
`£`
`1,728,353`
`10,861`
`1,739,214`
`3,010`
`2,191`
`454`
`5,510`
`23,469`
`16,582`
`(1,548)`
`49,668`
`3,047`
`587`
`7,823`
`11,457`
`6,750`
`2,197`
`8,947`
`1,832,326`
`245,493`|`31.8.24`
`£`
`1,548,544`
`-`
`1,548,544`
`-`
`1,268`
`606`
`9`
`5,654`
`-`
`-`
`7,537`
`539`
`409`
`15,443`
`16,391`
`9,000`
`1,800`
`10,800`
`1,628,594`
`(238,789)`|
|---|---|---|
```
This page does not form part of the statutory financial statements
```
`Page` 34