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2022-12-31-accounts

Page
Report ofthe Trustees 1 to 4
Independent
Examiner's
Report
Statement ofFinancial Activities
Balance Sheet
Notes to the Financial Statements 8 to 13
Detailed Statement ofFinancial Activities 14 to 15

31.12.22 31.12.21
Unrestricted Restricted Total Total
fund fund funds funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies 19,350 39,782 59,132 97,039
Charitable activities
Farming 155,417 155,417 147,139
Investment income 477 477 19
Other income 2,511 2,511 9,432
Total 177,755 39,782 217,537 253,629
EXPENDITURE ON
Charitable activities
Fundraising 4,718 4,718 2,186
Farming 131,330 57,686 189,016 196,349
Corporate governance 1,456 1,456 2,220
Administrative
costs
26,987 1,660 28,647 14,921
Financial costs 227 227 566
Total 164,718 59,346 224,064 216,242
NKT INCOME/(EXPENDITURE) 13,037 (19,564) (6,527) 37,387
RECONCILIATION OF FUNDS .
Total funds brought
forward
368,463 35,349 403,812 366,425
TOTAL FUNDS CARRIED FORWARD 381,500 15,785 397,285 403,812

Balance Sheet Balance Sheet
31 December 2022
31.12.22 31.12.21
Unrestricted Restricted Total Total
fund fund funds funds
Notes
FIXEDASSETS
Tangible
assets
232,035 189,464 421,499 408,030
CURRENT ASSETS
Cash at bank 154,478 10,462 164,940 189,394
CREDITORS
Amounts
falling due within one year
6 (5,013) (9,725) (14,738) (11,007)
NET CURRENT ASSETS 149,465 737 150,202 178,387
TOTAL ASSETSLESSCURRENT
LIABILITIES 381,500 190,201 571,701 586,417
CREDITORS
Amounts
falling due after more than one year
7 (174,416) (174,416) (182,605)
NET ASSETS 381,500 15,785 397,285 403,812
FUNDS
Unrestricted
funds
381,500 368,463
Restricted funds 15,785 35,349
TOTAL FUNDS 397,285 403,812

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 25%on cost, 20% on cost, 15%on reducing balance and 10%
on cost
Farming equipment -mechanical 15%on cost
Farming equipment -other 20%on cost and 10%on cost

TANGIBLE FIXEDASSETS
Improvements
Long to Plant and
leasehold property machinery
COST
At 1 January 2022 80,000 329,378 22,064
Additions 28,328 5,570
Disposals
At 31December 2022 80,000 357,706 27,634
DEPRECIATION
At I January 2022 2,803 40,028 945
Charge for year 800 12,588 2,793
Eliminated
on disposal
At 31 December 2022 3,603 52,616 3,738
NKT BOOK VALUE
At 31 December 2022 76,397 305,090 23,896
At 31December 2021 77,197 289,350 21,119

TANGIBLE FIXEDASSETS - continued
Farming Farming
equipment equipment Computer
—mechanical —other equipment Totals
COST
At
1 January 2022
36,097 15,846 4,870 488,255
Additions 6,486 40,384
Disposats (5,000) (5,000)
At 31December 2022 37,583 15,846 4,870 523,639
DEPRECIATION
At 1 January 2022 23,466 11,454 1,527 80,223
Charge for year 5,701 1,895 1,019 24,796
Eliminated
on disposal
(2,879) (2,879)
At 31 December 2022 26,288 13,349 2,546 102,140
NKT BOOK VALUE
At 31 December 2022 11,295 2,497 2,324 421,499
At 31 December 2021 12,631 4,392 3,343 408,032
CREDITORS: AMOUNTS FALLING DUK WITHIN ONK YEAR
31.12.22 31.12.21
Trade creditors 1,117 90
Social security and other taxes 2,746 2,756
Other creditors 1,253
Accrued expenses 1,150 2,172
Deferred capital grants 9,725 4,736
14,738 11,007
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONK YEAR
31.12.22 31.12.21
Deferred capital grants 174,416 182,605
MOVEMENT IN FUNDS
Net
movement At
At 1.1.22 in funds 31.12.22
f
Unrestricted
funds
General
fund
368,463 13,037 381,500
Restricted
funds
Restricted fund 35,349 (19,564) 15,785
TOTAL FUNDS 403,812 (6,527) 397,285

Incoming Resources Movement
resources expended in funds
Unrestricted
funds
General fund 177,755 (164,718) 13,037
Restricted
funds
Restricted
fund
39,782 (59,346) (19,564)
TOTAL FUNDS 217,537 (224,064) (6,527)
Comparatives
for 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
Comparative
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 1.1.21 in funds 31.12.22
Unrestricted
funds
General fund 342,220 39,280 381,500
Restricted
funds
Restricted fund 24,205 (8,420) 15,785
TOTAL FUNDS 366,425 30,860 397,285
Incoming Resources Movement
resources expended in funds
Unrestricted
funds
General fund 358,690 (319,410) 39,280
Restricted
funds
Restricted fund 112,476 (120,896) (8,420)
TOTAL FUNDS 471,166 (440,306) 30,860

Donor Purpose Fund
East Suffolk Council Mower, strimmer,
secret garden
Restricted 6,266
TOTAL RK CAPITAL ITEMS 6,266
Leading Lives Funding for converting
hay barn
to veg area Restricted 3,000
East Suffolk Council Wheelchair
Access Path
Restricted 3,000
Norfolk County Council Litt course 2nd instalment Restricted 6,429
Learning
and Growing Healthier
Together
Groundwork
UK TE
Course Restricted 1,125
Norfolk County Council Litt course 3rd instalment Restricted 6,428
East Suffolk Council Community
Garden
Restricted 4,650
East Suffolk Council Clover Court Visits Restricted 2,520
Suffolk County Council J.Muir Restricted 3,600
Suffolk County Council Lonely &Isolation Group Restricted 2,400
East Suffolk Council Warm Rooms Grant (cost ofliving) Restricted 2,860
Suffolk Community
Foundation
Project with Gunton Primary School Restricted 2,000
Suffolk Community
-Grant
Warm Rooms Grant (cost ofliving) Restricted 1,770
TOTAL RE REVENUE ITEMS 39,782

for the Year Ended 31 December 2022
31.12.22 31.12.21
INCOME AND ENDOWMENTS
Donations
and legacies
Donations 16,687 22,621
Gilt aid 983 1,291
Grants 39,782 72,694
Gate donations 1,680 433
59,132 97,039
Investment
income
Bank interest received 477 19
Charitable
activities
Service user fees 155,417 147,139
Other income
Government
Covid-19 grants
9,432
Other income 2,511
2,511 9,432
Total incoming resources 217,537 253,629
EXPENDITURE
Charitable
activities
Wages 73,844 73,277
Social security 2,700 2,256
Pensions 1,278 1,080
Farm maintenance 24,053 37,339
Livestock costs 4,948 2,880
Fundraising
expenses
4,718 2,186
111,541 119,018
Support costs
Management
Wages 60,247 57,814
Social security 3,357 3,199
Pensions 1,140 1,072
Rates and water 2,424 293
Insurance 4,849 4,346
Light and heat 11,595 5,507
Administration costs 5,354 1,682
Postage and stationery 594 193
Stafftraining 2,539 2,082
Travel and subsistence 1,292 818
93,391 77,006
Detailed Statement ofFinancial Activities
for the Year Ended 31December 2022
31.12.22 31.12.21
f
Management
Finance
Bank charges 227 566
Depreciation
Long leasehold 800 800
Improvements to property 5,267 7,555
Plant and machinery 2,302 424
Farming
equipment
-mechanical 4,653 5,415
Farming
equipment
-other 1,895 2,827
Computer
equipment
411 411
Loss on sale oftangible fixed assets 2,121
17,449 17,432
Governance costs
Accountancy and legal fees 1,456 2,220
Total resources expended 224,064 216,242
Net (expenditure)/income (6,527) 37,387