2021-12-31-accounts - Pathways Care Farm

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		Page
Report ofthe Trustees	1	to	4
Independent Examiner's Report
Statement ofFinancial Activities
Balance Sheet
Notes to the Financial Statements	8	to	14
Detailed Statement ofFinancial Activities	15	to	16

fo	r the Year En	ded 31December	2021
				31.12.21	31.12.20
		Unrestricted	Restricted	Total	Total
	Notes	fund	fund	funds	fundsI
INCOME AND ENDOWMENTS FROM
Donations and legacies		23,912	72,694	96,606	29,164
Charitable activities
Fundraising					300
Farming		147,139		147,139	145,680
Trading activities		433		433	127
Investment income		19		19	236
Other income		9,432		9,432	16,089
Total		180,935	72,694	253,629	191,596
EXPENDITURE ON
Raising funds		5,205		5,205	90
Charitable activities
Fundraising		2,862		2,862	1,989
Farming		120,206	54,584	174,790	172,383
Corporate governance		1,440		1,440	1,080
Trading activities		24,980	6,965	31,945
Total		154,693	61,549	216,242	175,542
NET INCOME		26,242	11,145	37,387	16,054
RECONCILIATION OF FUNDS
Total funds brought forward		342,220	24,205	366,425	350,371
TOTAL FUNDS CARRIED FORWARD		368,462	35,350	403,812	366,425

				31.12.21	31.12.20
		Unrestricted	Restricted	Total	Total
	Notes	fund	fundI	funds	funds
FIXEDASSETS
Tangible assets		207,285	200,745	408,030	324,854
CURRENT ASSETS
Debtors					3,273
Cash at bank		167,450	21,944	189,394	233,787
		167,450	21,944	189,394	237,060
CREDITORS
Amounts falling due within one year	9	(6,272)	(4,735)	(11,007)	(13,148)
NET CURRENT ASSETS		161,178	17,209	178,387	223,912
TOTAL ASSETSLESSCURRENT LIABILITIES		368,463	217,954	586,417	548,766
CREDITORS
Amounts falling due atter more than one year	10		(182,605)	(182,605)	(182,341)
NET ASSETS		368,463	35,349	403,812	366,425
FUNDS
Unrestricted funds				368,463	342,220
Restricted funds				35,349	24,205
TOTAL FUNDS				403,812	366,425

Improvements to property	Improvements to property	Improvements to property	20%on cost, 10%on cost, 2%on cost and 1%on cost
Plant and	machinery		10%on cost
Farming	equipment	—mechanical	15%on cost
Farming	equipment	-other	20%on cost

		31.12.21	31.12.20
General staff		8	8
No employees received emoluments	in excess of560,000.


8.	DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
				31.12.21	31.12.20
	Other debtors				3,273
9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				31.12.21	31.12.20
	Trade creditors			90
	Social security and other taxes			2,756	3,918
	Other creditors			1,253	2,143
	Accrued expenses			2,172	2,172
	Deferred capital grants			4,736	4,915
				11,007	13,148
10.	CREDITORS: AMOUNTS FALLING DUE AFTERMORE THAN		ONE YEAR
				31.12.21	31.12.20
	Deferred capital grants			182,605	182,341
11.	MOVEMENT IN FUNDS
				Net
				movement	At
			At 1.1.21	in funds	31.12.21
	Unrestricted funds
	General fund		342,220	26,243	368,463
	Restricted funds
	Restricted fund		24,205	11,144	35,349
	TOTAL FUNDS		366,425	37,387	403,812
	Net movement in funds, included	in the above are as follows:
			Incoming	Resources	Movement
			resources	expended	in funds
	Unrestricted funds
	General fund		180,935	(154,692)	26,243
	Restricted funds
	Restricted fund		72,694	(61,550)	11,144
	TOTAL FUNDS		253,629	(216,242)	37,387

					Net
					movement	At
				At 1.1.20	in funds	31.12.20
Unrestricted funds
General fund				329,511	12,709	342,220
Restricted funds
Restricted fund				20,860	3,345	24,205
TOTAL FUNDS				350,371	16,054	366,425
Comparative net movement		in funds, included in the above are as follows:
				Incoming	Resources	Movement
				resources f	expended	in funds
Unrestricted funds
General fund				168,196	(155,487)	12,709
Restricted funds
Restricted fund				23,400	(20,055)	3,345
TOTAL FUNDS				191,596	(175,542)	16,054
A current year 12months	and prior year 12tnonths		combined position is as	follows:
					Net
					movement	At
				At 1.1.20	in funds	31.12.21
					8
Unrestricted funds
General fund				329,511	38,952	368,463
Restricted funds
Restricted fund				20,860	14,489	35,349
TOTAL FUNDS				350,371	53,441	403,812

	~FF C F
	Detailed Statement ofFinancial Activities
	for the Year Ended 31December 2021
		31.12.21	31.12.20
INCOME AND ENDOWMENTS
Donations and legacies
Donations		22,621	5,644
Gilt aid		1,291	120
Grants		72,694	23,400
		96,606	29,164
Trading activities
Farm gate sales		433	127
Investmentincome
Bank interest received		19	236
Charitable activities
Service user fees		147,139	145,680
Training income			300
		147,139	145,980
Other income
Government Covid-19 grants		9,432	16,089
Total incoming resources		253,629	191,596
EXPENDITURE
Charitable activities
Wages		73,277	54,247
Social security		2,256	1,171
Pensions		1,080	736
Farm maintenance		37,339	23,846
Livestock costs		2,880	4,066
Fundraising expenses		2,186	1,989
		119,018	86,055
Support costs
Management
Wages		57,814	55,049
Social security		3,199	2,471
Pensions		1,072	1,062
Rates and water		293	1,915
Insurance		4,346	4,147
Carried forward		66,724	64,644

	Detailed Statement ofFinancial Activities
	for the Year Ended 31December 2021
		31.12.21	31.12.20
Management
Brought forward		66,724	64,644
Light and heat		5,507	3,263
Administmtion costs		1,682	846
Postage and stationery		193	510
Stafftraining		2,082	239
Travel and subsistence		818
		77,006	69,502
Finance
Bank charges		566	245
Depreciation
Long leasehold		800	2,003
Improvements to properly		7,555	7,794
Plant and machinery		424	192
Farming equipment - mechanical		5,415	5,415
Farming equipment - other		2,827	2,291
Computer equipment		411
		17,432	17,695
Governance costs
Accountancy and legal fees		2,220	2,045
Total resources expended		216,242	175,542
Net income		37,387	16,054