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tuppennybarn.co.uk
Report of the Directors for the year ended 30th April 2022
2
## `Legal and administrative information`
Charity name: Tuppenny Barn Education Limited (Company Limited by Guarantee)
Charity number: 1172846
Company registration number: 07593594
Start of financial period: 1st May 2021
End of financial period: 30th April 2022
Trustees at 30th April 2022 (also Directors under company law):
Carla Allen
Katherine Scales
Adrian Pert
Tracie Bangert David Holmes (appointed 19th July 2021)
Sarah Parker-Jervis (Board Secretary)
Registered address:
Main Road, Southbourne, Hampshire PO10 8EZ
Date of incorporation: 6th April 2011
Governing document: Memorandum and Articles of Association
Bankers: National Westminster Bank Plc
## Objectives
1. The advancement of education for the benefit of the public in West Sussex, Hampshire and surrounding areas on the subjects of horticulture, healthy eating and sustainable development, in particular but not exclusively by the provision of facilities, information and advice about: (a) the cultivation and harvesting of organic horticultural produce (and products derived from such produce); (b) the cooking and eating of organic fruit, vegetables and herbs; and (c) sustainable horticultural practices, construction in accordance with the principles of sustainable development, conservation of water, energy efficiency and protecting plants and wildlife.
2. The advancement of health for the benefit of the public in West Sussex, Hampshire and surrounding areas in particular but not exclusively by the provision of information and advice about the benefits to mental health derived from engaging in horticulture and opportunities to participate in therapeutic horticulture projects.
3. To promote for the benefit of the inhabitants of West Sussex, Hampshire and surrounding areas the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of life of the said inhabitants.
## Independent Examiner:
Independent Examiners Ltd, Unit 2, The Broadbridge Business Centre, Delling Lane, Bosham, West Sussex PO18 8NF
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Report of the Directors for the year ended 30th April 2022
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## `In this Report`
```
4-5CEO’s Report
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17-19Financial Review
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Structure,
6-8governance
and management
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Notes to
20-30the Financial
Statements
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9
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Covid-19 and
the community
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31
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Independent
Examiner’s Report
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Achievements,
10-14activities
and performance
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```
Transforming
15
Tuppenny
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16Future plans
```
**Photo** Cheers. Nothing beats the taste of freshly-pressed apple juice during a visit by pupils of St. Anthony’s School, Chichester.
tuppennybarn.co.uk
CEO’s Report
4
## `Building for the future`
It is with an enormous sense of relief that after three years of dealing with the disruption caused by the coronavirus pandemic, I am able to report on a year when we were able to concentrate on resuming normal activities.
**Photo** Maggie Haynes (right) with Gardeners’ World presenter Arit Anderson, one of the expert panellists for a Gardeners’ Question Time fundraiser for the Chichester charity, Children on the Edge.
It is particularly heartening to report that we have returned to a full series of events, educational visits and therapeutic groups for young adult carers and adults with mild to moderate mental health conditions or limited mobility.
Although the pandemic is officially over, our commitment to the able and less able within our community is undiminished and we are determined to ensure that help and support is available to the most vulnerable in our area.
We noticed during these tough times that there was an increasing demand for visits to Tuppenny Barn, the green space it offered and the outdoor learning opportunities. So we embarked upon an ambitious project to increase our activity space by 50% to enable additional education and therapy programmes, community contact and training opportunities. Called Transforming Tuppenny, we started planning a campaign to raise funds for a community café, standalone site shop and a covered classroom, indoor study and training facility.
Our education team has targeted children from disadvantaged areas in order to give them the opportunity to come to Tuppenny Barn and to learn about food, its production and benefits. There has been a marked increase in numbers attending and we have been able to start a programme of regular visits for special needs schools.
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
CEO’s Report
5
Other highlights were the success of our ‘Sunflowers’ group of young carers for whom we organised two summer workshops, in addition to their regular meetings which are now held weekly rather than fortnightly.
It is good to know that children feel confident in a safe environment and perhaps will talk about matters that normally they would keep to themselves. This is a real compliment for the education group who run these sessions.
Our Social and Therapeutic Horticultural (STH) activities have also proved popular and we now run an additional session for adults. Our STH therapists have established a strong connection with local prescribers who refer candidates to us and we have been able to develop and complete City & Guilds certification at levels 1 and 2 involving horticulture for vulnerable adults.
A charity such as ours relies heavily on volunteers with a range of skills that make it possible to carry out our day-to-day activities on the plots or in the education centre.
Their numbers are gradually increasing but we are always keen to find volunteers from the local community who want to help with our work. We have become aware that some people moving to this area want to come to an organisation such as ours where they can get to know like-minded people with an interest in sustainability, the environment and helping out in the community.
Raising funds for charities such as ours is becoming more challenging. Our fund raisers have worked hard to maintain income via grants and donations in an arena that is experiencing financial restrictions on such work.
What we have to do is show potential donors that the work we do here is meaningful and, in some cases, can change lives.
In such uncertain times, it is heartening to know that we are making a difference to so many lives and I wish to extend my deepest thanks to everyone who has helped us develop what we regard as a vital asset to the community. We intend to build on this relationship as we head into times of fundamental change for Tuppenny Barn.
Maggie Haynes, Founder and CEO
**Photo** ‘Sunflowers’ group session for the young carers from Bourne Community College.
In such uncertain times, it is heartening to know that we are making a difference to so many lives and I wish to extend my deepest thanks to everyone who has helped us develop what we regard as a vital asset to the community. We intend to build on this relationship as we head into times of fundamental change for Tuppenny Barn.
tuppennybarn.co.uk
Report of the Directors for the year ended 30th April 2022
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## Annual Report and Accounts
The Trustees, who are also the Directors for the purposes of company law, present their report and financial statements of the charity for the year ended 30th April 2022.
## `Structure, governance and`
## `management`
## Constitution
Tuppenny Barn Education Limited (“the Charity”) is a charitable company limited by guarantee incorporated on 6th April 2011 with no share capital and registered as a charity on 3rd May 2017. The objects and powers of the Charity are set out in its Articles of Association.
## Recruitment and Appointment of Trustees
The Board of Trustees provides the strategic leadership for the Charity. All members give their time voluntarily and receive no benefits from the Charity. The Board meets bi-monthly and the CEO and the Directors of Tuppenny Barn Organics also attend the meetings.
Trustee selection is based on whether an individual has either specific qualifications or life skills that will benefit the Charity. Examples include experience in education, business or running a charitable organisation. Trustees are offered external training on their legal responsibilities.
## Organisational Structure
## Employees
Staff members are recruited for specific skills, such as education, fundraising, horticulture or administration. However, of equal importance is belief in the core values of the Charity. The CEO, with input from the Board of Trustees, makes all recruitment decisions and all staff that supervise children and vulnerable adults are subject to DBS vetting.
## **Volunteers**
Volunteers at Tuppenny Barn continue to supplement the work of the salaried staff, similar to most other small charities. It is acknowledged that the Charity could not continue to operate as it does today without this vital support. The number of volunteers continues to increase and during the reporting period there were 70 regular members.
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Report of the Directors for the year ended 30th April 2022
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## Relationships
The Charity received donations from its trading subsidiary, Tuppenny Barn Organics Limited (TBO). This sister organisation seed funded the Charity and manages the organic smallholding where the Charity is based, engaging in various trading activities to support the Charity. The shop and VegBag scheme are part of these activities.
## Risk Management
The Charity’s Trustees have reviewed, and continue to keep under review, all the major risks to which the Charity is exposed, including compliance with legislation and protecting the Health and Safety of staff, volunteers, clients and visitors to the Centre.
The Trustees and Management also undertake a full and robust review of all financial and business risks. We carry out risk assessments for all publicattended events at Tuppenny Barn. In addition, visiting schools have a mandate to produce their own risk assessments guided by Farming and Countryside Education (FACE), a section of Linking Environment and Farming (LEAF).
A Covid-19 risk assessment was initiated as soon as the pandemic started and all necessary Health and Safety measures were implemented as a matter of priority. This included stopping all events, school visits, horticulture therapy visits and attendance by volunteers unless deemed key workers.
## Public Benefit
The Charity’s Trustees acknowledge that the Charity complies with section 4 of the Charities Act 2006 regarding providing a public benefit. The Charity’s Trustees have also referred to the guidance in the Charity Commission’s general guidance on Public Benefit when reviewing the aims and objectives and in planning future activities. In particular, the Charity’s Trustees consider how planned activities will contribute to the aims and objectives they have set. The Charity’s Trustees ensure that these activities are carried out for the public benefit by delivering services that are valued by the people the Charity supports and enable those with responsibility in the sector to develop and adopt best practice, thereby promoting a transparent and efficiently managed charity that engenders public confidence and trust.
## Objectives and Values
## ◗ Our first charitable objective
To combine the on-site outdoor classroom facilities of the organic smallholding with our sustainably built education centre to teach children. We continue to provide opportunities for children to learn about growing and healthy eating, with an emphasis on organic fruit, vegetables and herbs in order to foster physical and emotional wellbeing. They also learn about all aspects of sustainability. Tuppenny Barn is the only charity within a 50mile radius that offers both access to an outdoor classroom and an education centre that is considered a beacon of sustainability.
The health benefits of cooking from fresh and eating plant-based food is a key topic for all visiting children. The Charity has worked hard on placing priority in reaching children from disadvantaged backgrounds where obesity and type-2 diabetes are of increasing concern, coupled with food poverty. We are located just a short distance from a number of the top ten most disadvantaged areas in the UK. To enable more schools from the disadvantaged areas to visit, in September 2019 we launched our Travel Grant scheme in the knowledge that transport can often be a barrier on financial grounds. We are hugely grateful to all the funders of this scheme.
**Photos** Top left, volunteer Chris in the shade of hedge trimmings. Above, senior education officer Abi leads an apple pressing session during a visit by St Anthony’s School, Chichester.
tuppennybarn.co.uk
Report of the Directors for the year ended 30th April 2022
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## **The Charity aims to reach children by hosting site visits that provide opportunities to:**
- Reconnect with food via horticulture and cookery activities (food education)
- Foster eco-stewards for the future through environmental workshops (environmental education)
- Teach the wider benefits to our environment of organic and sustainable food production, sustainable development, water conservation, energy efficiency and protecting eco-systems, biodiversity and wildlife
- Empower and educate disabled and disadvantaged children through our fully accessible and interactive visits on site
- Inform about climate change and all aspects of sustainability
## **We also encourage children to:**
- Think about the fuel they put in their bodies and make informed choices about what they eat
- Show them how easy it is to grow their own food
- Teach them how to cook - a crucial life skill that enables children to feed themselves and others well, now and in later life
- Make individual small steps in their own lives to help in the fight against climate change
## **To fulfil this key objective we run the following activities:**
- Nursery school and college visits
- Special Education Needs and Disabilities (SEND) visits
- Young carer sessions
- Children’s activities during school holidays
- Student work experience
- Duke of Edinburgh Award opportunities.
## ◗ **Our second charitable objective**
The Charity’s second objective is the provision of Social & Therapeutic Horticulture (STH) projects to the public in West Sussex and Hampshire in order to improve mental health and wellbeing. We use gardening to bring about positive changes in the lives of people living with disabilities or ill health, or who are isolated, disadvantaged or vulnerable. Nature-based interventions provide proven positive benefits including a reduction in depression, anxiety and stress symptoms, also improving an
individual’s physical and psychological health, communication and thinking skills.
To fulfil this objective we hold weekly STH sessions called Nurture in Nature, delivered by qualified horticultural therapists. Clients are referred to us by a wide range of local NHS health professionals, including social prescribers.
## ◗ **Our third charitable objective**
Our final charitable objective is to engage with the local community, offering opportunities to participate in organised activities and volunteering on the one-hectare smallholding and within our eco-build education centre. We also collaborate with many local organisations and help the community when the need arises.
We are able to offer opportunities for people to get involved irrespective of age or physical ability. Individuals can take part in outdoor gardening, fruit picking, preparing and preserving in our kitchen, events and also wider sustainability initiatives. The aim is to open up greater levels of social contact and inclusion and to encourage a sense of belonging and personal achievement.
The CEO regularly visits local community groups to give presentations on the Charity and also extend an invitation to interested groups and organisations to participate in on-site ‘Tea and Tour’ learning experiences.
## **Values**
- We are inclusive. We exist to support our local community, regardless of age, ability, economics, gender, religion, ethnicity or any other factor
- We are sustainable. Sustainability runs through all our activities; we strive to have the lightest possible impact on our local and wider environment
- We empower. Through access to our site we support those vulnerable members of our community through increased emotional and physical wellbeing
- We are caring. We treat everyone with respect and kindness
- We are positive. We never stop believing in a better future for people and the planet.
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Report of the Directors for the year ended 30th April 2022
9
## `Covid-19 and the Community`
The pandemic is officially over but its effect on individuals, communities, businesses and charities such as Tuppenny Barn was still evident during this financial year.
During the pandemic we were able to start a food box delivery scheme for the most vulnerable or elderly, followed by a Hardship Food Fund of staple food items for families in need.
After two lockdowns in March and November of 2020 when all events on our timetable had to be cancelled, it was always going to take several months before we reached a situation anywhere near normal.
Once the restrictions were eased, we were able to start to put together a programme of events and activities as well as consolidating the help we had been able to provide to needy individuals or families in our area.
During the pandemic we were able to start a food box delivery scheme for the most vulnerable or elderly, followed by a Hardship Food Fund of staple food items for families in need.
As the restrictions were eased, we continued our programme of activities and support for those individuals or families and, thanks to the generosity of supporters and businesses, we were also able to provide Christmas lunch boxes for the families of our ‘Sunflowers’ young carers.
We will continue to support vulnerable people in line with our charitable objective of engaging with and helping our community when the need arises.
**Photo** Katherine prepares to deliver a food parcel to a family suffering hardship during the pandemic.
tuppennybarn.co.uk
10
## Education
## `Outdoor learning resumes`
Our Education team mobilised quickly to reinstate a programme of school visits following the easing of the pandemic restrictions and there has been an enthusiastic response to their hands-on interactive workshops.
The result has been a total of 1,872 young people who attended a ‘Sunflowers’ session, school visit, holiday workshop or pre-school visit during 2022.
Our aim is to teach children and young people about food education, the natural environment and the importance of sustainable horticulture.
Children engage with where their food comes from, from the fork in the ground to the fork on their plate. They learn about their natural environment, wildlife habitats, growing food and the importance of a varied and healthy diet.
Our workshops are developed to fit with and enrich relevant areas of the school curriculum. All sessions are fully inclusive and can be adapted to fit in with specific areas of study and Key Stages. Our programmes are delivered by qualified and experienced teachers, who have completed their Forest School qualification during the reporting period.
Our educators use the natural environment around them to provide experiential learning opportunities for children including the wildlife pond, natural habitats and our beehives.
Our outdoor classroom is fully accessible. We have strong partnerships with SEND schools in the local area who, pre-Covid-19, made regular visits with their students, many non-verbal and with differing and complex needs, recognising the value of working outdoors with their students. We work with other schools in areas of high deprivation who are passionate about visiting with their students with SEND, recognising the positive impact it has.
With a focus on emotional wellbeing, ‘Sunflowers’, our young carers project, creates a space for children to think about and to focus on themselves. The programme gives them the opportunity to engage with horticulture, wildlife and cooking and to learn outdoors alongside their peers.
The sessions provide an opportunity for fun, experiential learning, away from their pressures and responsibilities at home. Each session is delivered in our outdoor classroom and includes growing, cropping, cooking, art, writing, crafts and mindfulness activities.
We provide a nurturing environment where children can focus on how to support their own emotional wellbeing.
Crucially, we provide young carers with a safe space, supporting them to consider what makes them happy and gives them enjoyment.
They also deliver practical activities which students can use at home and school e.g. growing, cooking, developing wildlife habitats and building bug hotels.
We prioritise engagement with children and schools from economically deprived areas and increase participation of children with Special Educational Needs and Disabilities (SEND).
**Photos** Above, a Fareham College student with a plate of bruschetta. Right, pupils of Rumboldswhyke pre-Primary School, Chichester, preparing fresh vegetables. Far right, Horticultural therapists Jane and Duncan prepare to lead another session.
tuppennybarn.co.uk
Report of the Directors for the year ended 30th April 2022
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## Social & Therapeutic Horticulture
## `So` ~~`w`~~ `ing the seeds of wellbeing`
a Chichester-based charity for the homeless, referred several of the clients.
Another individual left the group to start work in horticulture and one of the newer clients is also working part time in horticulture since joining. Several other clients have returned to their former work since starting the STH group.
A typical session involves sowing seeds and planting out crops and flowers, plus plenty of weeding and watering, amongst other tasks in the dedicated polytunnel or the newly-created raised beds. Jobs are varied and clients are given the choice about what to do, often working in small groups that facilitate conversions between participants.
Social and Therapeutic Horticulture (STH) is attracting increasing attention, thanks to the beneficial effect it has on those who use gardening to improve their mental health and wellbeing.
Research has also shown that horticultural therapy can improve communication and thinking skills and is thought to boost mindfulness.
Our regular STH sessions have been going from strength to strength and we now have two dedicated horticultural therapists, enabling us to expand to two sessions a week from January 2022, doubling our capacity.
Much of what is grown is used in the shop and the weekly VegBag deliveries, allowing clients to know they are contributing to the charity as well as finding a sense of meaning and purpose alongside the therapeutic benefits. We also grow seedlings for use by the school groups and education team or help with the general garden such as fruit picking in the orchard.
It is satisfying to see how people return each week and start forming friendships and gaining skills and confidence. We are lucky to have three new, enthusiastic and skilled volunteers to join our regular helpers – this contributes greatly, allowing us to give clients sufficient attention and care.
Our main source of referrals is from social prescribers who enjoy visiting Tuppenny Barn when introducing a new client and who give feedback as to how much they value the STH as a resource.
Attending the sessions has enabled participants to rejoin and actively participate in the local community. One of our regular clients went on to complete the City and Guilds Level 1 Award in Practical Horticulture that ran at Tuppenny Barn and also completed Level 2.
We continue to evaluate our clients’ progress to ensure we are giving them what they need and to help us effectively gauge our success. We are looking forward to training two of our current volunteers to allow us to expand our therapeutic offering.
Our existing community partnerships were key to the successful delivery of this teaching, including working with Aspire, the West Sussex adult education provider, which funds the tutor and provides administrative support. Also, Stonepillow,
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Report of the Directors for the year ended 30th April 2022
12
## Fundraising
## `Reaching out to the vulnerable in our area`
matched funding for donations made through this campaign – raising £5,000 in one week through community donations.
The focus of our fundraising activity since April 2021 has been on securing funding to support those in our community who are facing disadvantage.
Funding from The National Lottery and Postcode Society Trust enabled us to increase the delivery of Social and Therapeutic Horticulture, which uses gardening to improve physical and mental health, to two sessions a week. This has helped us to support more people through green therapies.
We feel grateful to have a team of loyal supporters, trusts and foundations who recognise the valuable work at Tuppenny Barn and who are choosing to provide repeat funding over a number of years to support our programmes.
We received funding from a number of trusts and foundations including the Gerald Micklem Charitable Trust, Ninevah Charitable Trust and the Ian Askew Charitable Trust which gave us the opportunity to offer fully-funded school visits to special schools and for children with special educational needs and disabilities, or those who face an economic barrier to participation.
We were delighted that we were able to involve our beneficiaries in our stewardship programme, allowing them to get involved directly in thanking our donors. Our ‘Sunflowers’ wellbeing group for young carers made wildflower seed paper which we sent out to donors to say thank you for their contribution and support of our work.
We feel grateful to have a team of loyal supporters, trusts and foundations who recognise the valuable work at Tuppenny Barn and who are choosing to provide repeat funding over a number of years to support our programmes.
We had a fantastic response to the Green Match Fund campaign organised through the BIG Give campaign in April 2022. It provided
**Photos** Above, Horticultural therapy can be blooming fun.
Far right, ‘Sunflowers’ group session for the young carers from Bourne Community College.
tuppennybarn.co.uk
Report of the Directors for the year ended 30th April 2022
13
## Our Funders
|Our Funders||
|---|---|
|Arnold Clark|£1,000|
|BailyThomas Charitable Fund|£19,025|
|Chapman Charitable Trust|£1,000|
|Chichester District Council|£1,500|
|Gerald Micklem Charitable Trust|£8,000|
|Government Furlough Scheme|£3,842|
|Green Hall Foundation|£2,000|
|Lavant ValleyArt Society|£300|
|Postcode SocietyTrust|£19,805|
|Southbourne Parish Council|£33,000|
**----- Start of picture text -----**
Total £122,425
Average £6,801
18
Grants received in the 2021-22
financial year with an average grant
amount of £6,801.
**----- End of picture text -----**
|Southern Co-operative|£5,000|
|---|---|
|Stonepillow|£5,753|
|Sussex Community||
|Foundation - Crisis Fund|£4,500|
|The D'OylyCarte Charitable Trust|£4,000|
|The Ian Askew Charitable Trust|£1,000|
|The Lennox Hannay||
|Charitable Trust|£1,000|
|The National Lottery -||
|Awards for All|£10,000|
|The Ninevah Charitable Trust|£2,500|
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Report of the Directors for the year ended 30th April 2022
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## Our volunteers
## `The varied life of a volunteer`
## Pat’s perfect flit
At Tuppenny Barn we are fortunate to have an energetic team of volunteers who tackle many varied tasks such as helping to host school visits, gardening, site maintenance, creating jams and other preserves from the fruits grown on our plots, assisting in our site shop and general office duties.
Dealing with a variety of tasks in a busy office wasn’t a problem for Pat Overton. As a secretary at the district council offices, she enjoyed the mix of secretarial, switchboard and general duties and, after starting the job on a temporary basis, she completed 29 years in a permanent position.
We rely heavily on those who give up their time to help with routine activities and events on site and there is always a need for new volunteers with different skills.
After retirement she started to look for volunteer opportunities that mixed companionship, variety and the flexibility of working time.
Our 70-strong team enables us to maintain our outdoor classroom and learning resources with the common bond of being committed to our aims and ethos.
“I like gardening and joined Tuppenny Barn’s band of volunteers in January 2019,“ said Pat, who moved from her native Rochdale to West Sussex after her marriage in 1980.
The Transforming Tuppenny project will enable us to provide additional volunteer opportunities for adults with learning support needs and a buddy support role for vulnerable adults and young carers.
“I have a butterfly mind and like to flit from one task to the next,” she added.
“I find it really therapeutic and would recommend volunteering to anyone who is interested in helping a good cause in a friendly, interesting environment.
`6,357` The total number of hours given by volunteers over the last year.
“You can work alone and then come together with others to do larger tasks or to chat during breaks.
“Overall I like spending time with like-minded individuals. There’s always someone to talk to if you are feeling a bit low and there is a real feeling of companionship among the volunteers.
“As a volunteer you have to be committed and be flexible but the reward is spending time in convivial surroundings knowing that you are helping a Charity that does such good work in the community.”
**Photos** Above, volunteer Pat does the ground work. Right, architect’s impression of new building (right) adjacent to Tuppenny Barn Education Centre.
tuppennybarn.co.uk
Report of the Directors for the year ended 30th April 2022
15
## Planning for the future
## Transforming Tuppenny
It was during the summer of 2020 that our vision of creating a community café and permanent site shop began to crystallise. ‘Transforming Tuppenny’, as the project was named, recognised the challenges faced by Tuppenny Barn and by our clients and customers during the pandemic. But it also provided the opportunity for us to help our community further by providing food security locally, particularly for the vulnerable, as well as safeguarding the future of the charity.
During the autumn and winter of 2020, project manager Duncan Bryant visited architects and designers, eventually settling on Grain, an architectural practice specialising in sustainable design using natural materials, to help take our vision forward.
An initial planning surgery was held with Chichester District Council’s planning department to share our plans and discuss next steps.
Project documents were established to capture the key requirements and scope of work which allowed the architects to start to design our new building.
During March 2021 we held a four-week public consultation allowing the public to see the plans and design ideas for the new project and leave questions and comments.
We also involved the families of school children, people who live in the neighbourhood, local businesses, people with access needs, suppliers
and Board members. Their feedback informed and developed our ideas and ensured our project was relevant and reflective of our local community.
‘Transforming Tuppenny’ will provide an additional income stream, extra space for our school visits, an opportunity to increase our links with our local community as well as safeguarding the future of the charity.
The café and the shop, which will create six new roles and involve 12 new volunteers, will also have a social purpose by enabling us to provide work experience and accredited training for vulnerable and disadvantaged individuals.
The building will be extremely well insulated and, when eventually dismantled, all the materials can either be reused, recycled or composted.
A major fundraising appeal is being planned involving our own fundraisers who play such an invaluable role in obtaining financial support for our main activities and The Fundraisers, a team of specialist consultants who help the not-for-profit and charitable sectors.
Our campaign target is £550,000 split into two areas:
- Corporate Fund of £500,000 for major funders such as trusts, foundations and grant givers
- Community Fund of £ ~~5~~ 0,000 for community funders such as local companies, councils, clubs and individuals.
Individuals can donate via our Peoplesfunding page at: https://www.peoplesfundraising.com/donation/tuppenny-barn-donate
Report of the Directors for the year ended 30th April 2022
16
## `Future plans`
## ◗ Transforming Tuppenny
The next milestone in the history of Tuppenny Barn is to deliver a new site shop and community café as well as a covered classroom, indoor study and training facility.
We started along the intricate pathway towards the new building with a comprehensive consultation programme leading to the lodging of a planning application in May 2022 and the granting of permission to proceed for the zero-carbon building.
With a campaign target of £550,000, fundraising has begun and involves our own fundraisers and those of a specialist team in the not-for-profit and charitable sectors. We are planning several fundraising events within our local community and further afield among organisations that share our ethical and community values.
## ◗ Social and Therapeutic Horticulture
Our weekly STH sessions proved so popular that in 2022 we added a second garden therapy group. We are undertaking a feasibility study to commence two new projects involving military veterans that are considered vulnerable. In our locality we have the highest number of veterans for West Sussex and know there are only a couple of horticulture therapy gardening projects.
As we have run our STH programme for several years, we have the model that can be adapted for veterans and their specific needs. We are planning to run an all-female veteran group to undertake a ten-week course in flower farming and we will also start a mixed veteran ten-week horticulture course to enable them to learn skills to grow fruit and vegetables.
We have been approached by CancerWise a Chichester-based drop-in centre, that offers practical, emotional and social support to cancer patients, about facilitating a STH project for children that have been affected by cancer, either personally or a near family member. This reporting year we will be conducting a feasibility study to confirm the need and viability of such a project.
## ◗ Education
The return of our regular programme of school visits after the pandemic was enthusiastically received by our regular visitors and pupils from schools who were visiting for the first time.
We received funding for 12 school visits and will also be expanding our weekly ‘Sunflowers’ sessions for young carers. The first ‘Sunflowers’ were from Year 8 at Bourne Community College and we were able to extend the intake to Years 7 and 9 in 2021. We are carrying out a feasibility study about starting an after-school club for Year 10 pupils who are past members of this group.
Similar sessions for ‘Poppies’, who are Primary age young carers, were started and we hope to continue this project in the future.
We are also looking to expand our education outreach programme.
**Photo** Above, sowing seeds can be fun.
tuppennybarn.co.uk
Report of the Directors for the year ended 30th April 2022
17
## `Financial Review`
We have now migrated the majority of the charity core running costs directly to Tuppenny Barn Education. The trading arm, Tuppenny Barn Organics contributes revenue to the charity when major fundraising events are held.
We continue to rely on contributions from Trusts, Foundations and donors that both recognise and understand the value of our work with vulnerable adults, young people and children. This financial support ultimately helps us develop our charitable activities to meet the need within our local community.
During the year the Charity changed its accounting policy around deferred grants as set out within the SORP. This resulted in total funds increasing to £419,587 compared to £79,252 at the end of the last financial year. Net current assets stood at £53,303 as at the 30th April 2022.
## Reserves Policy
The charity aims to strive for three months of operating costs as free reserves in order to meet any contingent liabilities and provide adequate working capital. Towards the end of the accounting year the reserves were less than three months however this situation has now been resolved with adequate reserves available.
## Trustees‘ responsibility in relation to the financial statements
The Charity trustees are responsible for preparing a trustees‘ Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Policies).
The law applicable to charities in England and Wales requires the Charity trustees to prepare financial statements for each year which gives a true and fair view of the state of affairs of the Charity and of the incoming resources and applicable resources of the Charity for the period in preparing the financial statements, the trustees are required to:
Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the applicable Charities Statement of Recommended Practice (SORP);
Make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any material departures that must be 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.
The trustees are responsible for keeping proper accounting records and disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and the applicable Charities (Accounts and Reports) Regulations. They are also responsible for safeguarding the assets of the Charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees confirm that to the best of their knowledge there is no information relevant to the Independent Examination of which the Examiner is unaware. The trustees also confirm that they have taken all necessary steps to ensure that they themselves are aware of all relevant financial information and that this information has been communicated to the Examiner.
Presented and approved by the Board of Trustees at a board meeting held on 27th February 2023 and signed on their behalf.
Adrian Pert, Trustee
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Statement of Financial Activities for the year ended 30th April 2022
18
## Statement of Financial Activities
|Notes
**INCOME**
**Income and Endowments from:**
Donations and Legacies
2a
Charitable Activities
2b
Investments
2c
**TOTAL**
**EXPENDITURE**
**Expenditure on:**
Raising Funds
3a
Charitable Activities
3b
Other
3c
**TOTAL**
**NET INCOME/(EXPENDITURE) BEFORE**
**INVESTMENT GAINS/(LOSSES)**
Net gains/(losses) on investments
**NET INCOME/(EXPENDITURE)**
Extraordinary items
1,21
Transfers between funds
15,16
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total Funds Brought Forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2022/21
2021/20
£
£
£
£
£
34,582
0
106,370
140,952
123,790
18,211
0
0
18,211
2,964
8
0
0
8
9
**52,801**
**0**
**106,370**
**159,171**
**126,763**
11,782
0
6,275
18,057
2,402
58,013
0
52,359
110,372
98,277
9,416
0
19,860
29,276
18,515
**79,211**
**0**
**78,494**
**157,705**
**119,194**
**(26,410)**
**0**
**27,876**
**1,466**
**7,569**
**(26,410)**
**0**
**27,876**
**1,466**
**7,569**
338,869
0
0
338,869
0
0
0
0
0
0
**312,459**
**0**
**27,876**
**340,335**
**7,569**
48,796
0
30,456
79,252
71,683
**361,255**
**0**
**58,332**
**419,587**
**79,252**|
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 16 to 26 form part of these financial statements.
The notes on pages 20 to 30 form part of these Financial Statements.
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Balance Sheet for the year ended 30th April 2022
19
## Balance Sheet
## **Company registration number: 07593594**
|**Note**
**Fixed Assets**
Tangible assets
9
Investments
10
**Current Assets**
Debtors
11
Cash at bank and in hand
12
**Total Current Assets**
**Creditors:**amounts falling due within one year
13
**NET CURRENT ASSETS**
**TOTAL ASSETS**less current liabilities
**Creditors:**amounts falling due in more than
14
one year
**NET ASSETS**
**Funds of the Charity**
General Funds
Restricted Funds
15
**Total Funds**|Unrestricted
Restricted
**30-Apr-22**
**30-Apr-21**
Funds
Funds
**Total**
**Total**
£
£
**£**
**£**
366,282
0
366,282
375,155
2
2
2
4,656
0
4,656
8,096
(7,110)
58,332
51,222
36,886
**(2,454)**
**58,332**
**55,878**
**44,982**
2,575
0
2,575
2,018
(5,029)
58,332
53,303
42,964
**361,255**
**58,332**
**419,587**
**418,121**
0
0
0
338,869
**361,255**
**58,332**
**419,587**
**79,252**
361,255
0
361,255
48,796
0
58,332
58,332
30,456
**361,255**
**58,332**
**419,587**
**79,252**|
|---|---|
## **Directors' Responsibilities:**
For the year ended 30th April 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
## 24th February 2022
Approved by the Directors on the ………………………………………………………………………………………………………………………………………………
Signed on their behalf by Director ……………………………………………………………………………………………………………………………………………
> Print Name: Adrian Pert, Trustee
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Notes to the Financial Statements for the year ended 30th April 2022
20
## Notes to the Financial Statements
## **1. ACCOUNTING POLICIES**
## **Basis of preparation:**
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - Charities SORP (FRS102)) and incorporating update bulletin 1, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006.
The functional currency of the charity is sterling (£).
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP.
The charity has opted to prepare its accounts using natural categories.
## **Preparation of accounts on a going concern basis**
Preparation of the accounts is on a going concern basis. The Trustees are of the view that the level of reserves will support the charity going forward.
## **Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period.
## **Changes to accounting policies**
A change has been adopted to the accounting policies shown below under the headings of government grants and deferred income, in order to provide more reliable and relevant information.
The new policy for government grants is to recognise grant income when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).
The new policy for deferred income is that income will only be deferred where terms and conditions have not been met or uncertainty exists as to whether the recipient charity can meet the terms or conditions otherwise within its control. In those cases, the income will not be recognised but will be deferred as a liability until it is probable that the terms or conditions imposed can be met (5.23 FRS102 SORP).
The effect of the changes in accounting policy in the financial statements is as follows:
|Grant income previously deferred, and released to the P&L over a 50 year period
Grant income now recognised in full
**Material prior period errors**|As at|
|---|---|
||30-Apr-22
30-Apr-21
Pre
30-Apr-
£
£
£
0
338,869
347,267
338,869
0
0|
No material prior year errors have been identified in the reporting period.
## **Changes to previous accounts**
There have been no changes to previous accounts
The particular accounting policies adopted are set out below.
## **Income**
## **Recognition of Income**
These are included in the Statement of Financial Activities (SOFA) when:
- the charity becomes entitled to the income;
- it is more likely than not that the trustees will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## **Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
## **Grants and Donations**
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP).
## **Tax Reclaims on Donations and Gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Notes to the Financial Statements for the year ended 30th April 2022
21
## Notes to the Financial Statements
## **Contractual Income and Performance Related Grants**
This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions.
## **Gifts in Kind**
Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.
## **Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
## **Government Grants** The charity has received government grants in the reporting period. **Volunteer Help** The value of any voluntary help received is not included in the accounts but is described in the Directors' annual report.
**Income from interest, royalties and dividends** This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. **Expenditure and liabilities Liability Recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. **Governance and Support Costs** Support costs represent the cost of central functions, for example governance costs, payroll administration, information technology. Governance costs are those support costs which relate to public accountability of the charity and its compliance with regulation and good practice. **Grants with Performance Conditions** Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. **Grants Payable without Performance Conditions** Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. **Employee benefits** Short term benefits including holiday pay are recognised as an expense in the period in which the service is received. **Redundancy cost** The charity made no redundancy payments during the reporting period. **Deferred income** No material item of deferred income has been included in the accounts. **Creditors** The charity has creditors which are measured at settlement amounts less any trade discounts. **Legal status of the charity** The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. **Fixed Assets** These are capitalised if they can be used for more than one year. They are valued at cost or, if gifted, at the value to the charity on receipt. Depreciation is calculated to write down the cost of all tangible fixed assets by instalments over the expected useful lives. The period generally applicable are: Leasehold property Straight line method IT and equipment Straight line method Motor Vehicles Straight line method Fixtures and Fittings Straight line method
## **Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Notes to the Financial Statements for the year ended 30th April 2022
22
## Notes to the Financial Statements
## **1. ACCOUNTING POLICIES (continued)**
## **Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated funds is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors or which have been raised by the charity for particular purposes.
|**2. ANALYSIS OF INCOME**
**a) Donations and Legacies**
Donations from Tuppenny Barn Organics
Grants
2a)i
Gift Aid Tax
**b) Charitable Activities**
School Visits
Private Hire
Other Events and Activities
Event Income and Gallery
**c) Investments**
Bank Interest Received
Various Donations|Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2022/21
2021/20
£
£
£
£
£
10,073
0
4,287
14,360
31,936
1,596
0
0
1,596
0
20,342
0
102,083
122,425
86,360
2,571
0
0
2,571
5,494
**34,582**
**0**
**106,370**
**140,952**
**123,790**
6,921
0
0
6,921
1,492
6,453
0
0
6,453
522
3,460
0
0
3,460
950
1,377
0
0
1,377
0
**18,211**
**0**
**0**
**18,211**
**2,964**
8
0
0
8
9
**8**
**0**
**0**
**8**
**9**|
|---|---|
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Notes to the Financial Statements for the year ended 30th April 2022
23
## Notes to the Financial Statements
|**2a) i**
**Analysis of receipt of grants**
Arnold Clark
For Irrigation system
Bailey Thomas
For Transform Tuppeny Project
Chapman
For Sunflower running costs
Charities Aid Foundation
Charities Aid Foundation
Chichester District Council
For Polytunnel and Lean to
Chichester District Council
Cleopatra Trust
D'Oyly Carte
For Sunflower running costs
Emsworth Residents Association
Friarsgate Trust
Gerald Micklem
Fork to Fork Programme
Government Business Support Scheme
Support for Covid-19 Pandemic
Green Hall
For Polytunne
Hampshire County Council
For Transform Tuppenny Project (drainage)
Henry Smith
Ian Askew
Fork to Fork Programme (running costs)
Isla Foundation
Lennox Hannay Trust
National Lottery
For Core costs
Neighbourly Community Fund
Nineveh Trust
For Education programme
Post Code Society Trust
For Transform Tuppenny Project
South Downs National Park Authority
South Downs National Park Authority
Southern Co-Op
For Transform Tuppenny Project
Southbourne PC
For Transform Tuppenny Project
Stonepillow
For Horticultural Therapy
Sussex Community Foundation
Sussex Community Foundation
For Young Carers Salary
Westbourne Parish Council|2022/21
£
1,000
19,025
1,000
0
For Core costs
For Staff Salaries, Running Costs and Marquee
1,500
For Education Project costs
0
For Premises Facilities Upgrade
0
For Food Boxes
4,000
0
For Cold Frames
0
For Premises Facilities Upgrade
8,000
Fork to Fork Programme
3,842
Support for Covid-19 Pandemic
l
2,000
500
0
For Education Officer Post
1,000
0
For Young Carers
0
For Premises Maintenance
10,000
For Core costs
0
For Food Boxes
2,500
19,805
0
For Premises Facilities Upgrade
0
For Equipment Purchase
5,000
33,000
5,753
0
For Staff Salaries and Running Costs
4,500
For Young Carers Salary
0
For Food Boxes
**122,425**|2021/20
£
0
0
0
4,000
17,860
1,000
2,241
500
0
500
2,100
8,000
15,272
0
0
9,000
0
2,000
1,000
8,100
400
0
0
2,700
1,437
0
0
0
5,000
5000
250
**86,360**|
|---|---|---|
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Notes to the Financial Statements for the year ended 30th April 2022
24
## Notes to the Financial Statements
## **3. ANALYSIS OF EXPENDITURE**
|||Notes|Notes|Unrestricted|Designated|Restricted|TOTAL|TOTAL|
|---|---|---|---|---|---|---|---|---|
|||||Funds|Funds|Funds|2022/21|2021/20|
|||||£|£|£|£|£|
|**a) Raising Funds**|||||||||
|Fundraising Costs||||7,097|0|5,946|13,043|0|
|Publicity and Advertising||||4,685|0|329|5,014|2,402|
|||||**11,782**|**0**|**6,275**|**18,057**|**2,402**|
|**b) Charitable Activities**|||||||||
|Charitable Donations||||722|0|0|722|0|
|Computer, IT and Equipment||||2,858|0|5,181|8,039|5,740|
|Depreciation and Amortisation|||9|8,873|0|0|8,873|8,872|
|Direct Expenses||||630|0|544|1,174|8,816|
|Entertainment and Refreshments||||0|0|0|0|294|
|External Support||||811|0|7,581|8,392|4,480|
|General Expenses||||2,903|0|27|2,930|2,230|
|Charitable Grants|||5|0|0|0|0|0|
|Insurance||||857|0|2,429|3,286|3,306|
|Other Events and Activities||||1,280|0|0|1,280|0|
|Premises Costs:|||||||||
|Rent||||8,500|0|6,000|14,500|7,300|
|Utilities||||658|0|1,064|1,722|1,940|
|Repairs and Maintenance||||1,687|0|8,122|9,809|7,854|
|Cleaning Costs||||1,590|0|0|1,590|450|
|Printing, Stationery, Postage and Telephone||||897|0|503|1,400|1,249|
|Staff Training||||407|0|0|407|986|
|Subscriptions||||1,226|0|25|1,251|375|
|Vehicle Costs (incl vehicle insurance)||||1,327|0|0|1,327|992|
|Wages and Salaries|||6|22,787|0|20,883|43,670|43,393|
|||||**58,013**|**0**|**52,359**|**110,372**|**98,277**|
|**c) Other**|||||||||
|Bank Charges, Streamline etc||||136|0|33|169|229|
|Bookkeeping and Accountancy Fees||||7,084|0|100|7,184|5,626|
|Legal and Professional Fees||||1,546|0|19,727|21,273|12,010|
|Independent Examiners Fees||||650|0|0|650|650|
|||||**9,416**|**0**|**19,860**|**29,276**|**18,515**|
|**4. DETAILS OF CERTAIN TYPES OF**||**EXPENDITURE**|||||||
|Independent examiner’s fees|||||||2022/21
£
650|2021/20
£
650|
|Assurance services other than audit or||independent examination|||||0|0|
|Tax advisory fees|||||||0|0|
|Other
fees
(for
example:|financial|advice,|consultancy,
accountancy
services)|||paid
to
the|0|0|
|independent examiner|||||||||
||||||||650|650|
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Notes to the Financial Statements for the year ended 30th April 2022
25
## Notes to the Financial Statements
## **5. GRANTMAKING**
Analysis of grants paid (included in cost of charitable activities)
|Analysis
School Travel Grants
Total
**6. STAFF COSTS AND NUMBERS**
Gross Wages and Salaries
Employer's National Insurance Costs
Employer's Pension Contributions|Grants to institutions
£
0
**0**|Grants to individuals
2022/21
2021/20
£
£
£
0
0
0
**0**
**0**
**0**
2022/21
2021/20
£
£
41,431
42,084
1,788
1,090
451
219
43,670
43,393|
|---|---|---|
No employees received emoluments in excess of £60,000. Staff are paid through the PAYE system. The charity also employed the services of three self employed persons. The total amount paid to self employed persons was £8,392 (2021/20: £4,480). Self employed staff are responsible for their own reporting to HMRC.
The amounts disclosed above include £3,769 (2021/20: £13,554) paid to staff whose contracts are with and who are paid by Tuppenny Barn Organics Ltd, but a recharge was made to the charity for work carried out.
The total amount paid to key management personnel (this includes trustees and senior management) for their services to the charity was £23,387 (2021/20: £18,010). Rent of £13,000 (2021/20: £6,300) was also paid to one member of the key management personnel for premises they rented to the charity (through a written rental agreement) with a further £1,500 (2021/20: £1,000) accrued for rent due but not paid within the year.
Employees who were engaged in each of the following activities:
||2022/21||2021/20||
|---|---|---|---|---|
||TOTAL||TOTAL||
|Costs of generating funds/fund raising||1||1|
|Activities in furtherance of organisation's objects||2||5|
## **7. DEFINED CONTRIBUTION BENEFIT SCHEME**
The charity operates a government backed defined contribution pension scheme for its eligible employees. The charity paid employer contributions totalling £451 during the year on behalf of one employee. Therefore the amount of contributions recognised in the SOFA as an expense is £451.
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Notes to the Financial Statements for the year ended 30th April 2022
26
## Notes to the Financial Statements
## **8. TRUSTEES AND OTHER RELATED PARTIES**
In the period the charity has not paid any trustees remuneration.
In the period the charity has not paid any trustees expenses.
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
|**9. TANGIBLE FIXED ASSETS**
Cost
01-May-21
Additions
Cost at
30-Apr-22
Depreciation
01-May-21
Charge
Depreciation at
30-Apr-22
Net Book Value
30-Apr-22
Net Book Value
30-Apr-21|Leasehold
Plant and
Motor
Fixtures and
Property
Equipment
Vehicles
Fittings
TOTAL
£
£
£
£
419,929
1,802
1,250
1,511
424,492
0
0
0
0
0
419,929
1,802
1,250
1,511
424,492
45,248
1,328
1,250
1,511
49,337
8,399
474
0
0
8,873
53,647
1,802
1,250
1,511
58,210
**366,282**
**0**
**0**
**0**
**366,282**
374,681
474
0
0
375,155|
|---|---|
The annual commitments under non-cancelling operating leases and capital commitments are as follows:
30th April 2022: A 25 year lease operates from 2016 to 2041 with the initial rent set at £15,000 per annum, which can be revised as pursuant to the lease. This lease has not been capitalised as no premium has been paid or is due to be paid for the year. Lease payments are only paid when the financial position permits, and in recent years the amount paid has fallen below £15,000.
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Notes to the Financial Statements for the year ended 30th April 2022
27
## Notes to the Financial Statements
## **10. FIXED ASSET INVESTMENTS**
||Shares in|
|---|---|
||group undertakings|
||£|
|Market Value at 1st May 2021 and 30 April 2022|2|
|Net Book Value||
|At 30th April 2022|2|
|At 30th April 2021|2|
There were no investment assets outside the UK.
The charity's investments at the balance sheet date in the share capital of companies include the following:
## **Tuppenny Barn Organics Limited**
Nature of business: Trading subsidiary, carries out trading activities and manages the organic smallholding where the charity is based.
|Class of share:
Ordinary
Trading subdsidiary result|% holding
100
s
rves
**AYMENTS**
**IN HAND**
**CRUALS: AM**
es
osts|No.shares
2
**OUNTS FALLI**|2022/21
2021/20
£
£
(42,919)
(39,109)
(3,810)
3,989
Unrestricted
Designated
Restricted
**Total**
**Total**
Fund
Fund
Fund
**30-Apr-22**
**30-Apr-21**
£
£
£
**£**
**£**
1,539
0
0
1,539
1,056
546
0
0
546
1,546
2,571
0
0
2,571
5,494
**4,656**
**0**
**0**
**4,656**
**8,096**
Unrestricted
Designated
Restricted
**Total**
**Total**
Fund
Fund
Fund
**30-Apr-22**
**30-Apr-21**
£
£
£
**£**
**£**
(7,110)
0
58,332
51,222
36,886
**(7,110)**
**0**
**58,332**
**51,222**
**36,886**
**NG DUE**
Unrestricted
Designated
Restricted
**Total**
**Total**
Fund
Fund
Fund
**30-Apr-22**
**30-Apr-21**
£
£
£
**£**
**£**
650
0
0
650
650
83
0
0
83
63
1,500
0
0
1,500
1,000
342
0
0
342
305
**2,575**
**0**
**0**
**2,575**
**2,018**|
|---|---|---|---|
|
Aggregate capital and rese
Profit/(Loss) for the year
**11. DEBTORS AND PREP**
Trade Debtors
VAT Refund
Gift Aid Tax Recoverable
**12. CASH AT BANK AND**
Cash at bank and on hand
**Total**
**13. CREDITORS AND AC**
**WITHIN ONE YEAR**
Independent Examiners Fe
Pension Costs
Rent Accrual
Social Security and PAYE C||||
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Notes to the Financial Statements for the year ended 30th April 2022
28
## Notes to the Financial Statements
## **14. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR**
|Deferred Donations and Grants|Unrestricted
Designated
Restricted
**Total**
**Total**
Fund
Fund
Fund
**30-Apr-22**
**30-Apr-21**
£
£
£
**£**
**£**
0
0
0
0
338,869
0
0
0
**0**
**338,869**|
|---|---|
Under the charity's previous accounting policy, grants received for capital expenditure were released to income over a period of 50 years in line with the writing down/amortisation of the leasehold. The Trustees have adopted a new accounting policy in this financial year to provide more relevant and reliable information in accordance with the FRS102 SORP regulations.
## **15. RESTRICTED FUNDS**
|Arnold Clark
Chichester District Council (Enabling)
Chichester District Council (DC2)
Emsworth Residents Association
Green Hall
Henry Smith
Lennox Hannay
National Lottery (2)
Postcode Society Trust
South Downs National Park (2)
Sussex Community Foundation (2)
Sussex Community Foundation (YC)
Stonepillow
Transform Tuppenny|Balance
Opening
Balance
01-May-21
Bal Adj
Income
Expenditure
Transfers
30-Apr-22
£
£
£
£
£
0
0
1,000
1,000
0
0
0
0
1,500
1,500
0
0
554
0
0
554
0
0
283
0
0
283
0
0
0
0
2,000
2,000
0
0
11,296
0
0
11,296
0
0
1,000
0
0
1,000
0
0
0
0
10,000
8,495
0
1,505
0
0
19,805
13,780
0
6,025
553
0
0
553
0
0
0
0
4,500
1,860
0
2,640
4,863
0
0
4,863
0
0
0
0
5,753
5,753
0
0
11,907
0
61,812
25,557
0
48,162
**30,456**
**0**
**106,370**
**78,494**
**0**
**58,332**
CURRENT REPORTING PERIOD|
|---|---|
**Arnold Clark** funds were received for the Irrigation System
**Chichester District Council (Enabling)** funds were received for the Polytunnel and Lean-to.
**Chichester District Council (DC2)** funds were received for the bathroom facilities upgrade
**Emsworth Residents Association** funds were received for Cold Frames
**Green Hall** funds were treceived for the Polytunnel.
**Henry Smith** funds were received for the Educational Officer Post
**Lennox Hannay** funds were received for premises painting and redecoration
**National Lottery (2** ) funds were received for staff salaries, plants and the shed.
**Postcode Society Trus** t funds were received to sustain and increase our Social and Therapeutic Horticulture.
**South Downs National Park** funds in deficit in the previous year were replenished in this financial year
**The Sussex Community Foundation (2)** funds were received for staff costs of Education Officers and Running Costs
**The Sussex Community Foundation (YC)** - this is a contribution towards the young carers salary **Stonepillow** funds were received to take Stonepillow clients to Tuppenny Barn
**The Transform Tuppenny** funds were received to help expand our social purpose by enabling our educational offerings to increase and diversify
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Notes to the Financial Statements for the year ended 30th April 2022
29
## Notes to the Financial Statements
## **15. RESTRICTED FUNDS**
|Bassil Shippham (Travel Scheme) *
Charities Aid Foundation (CAF)
Charities Aid Foundation (CAF2)
Chapman Trust
Chichester District Council (DC2)
CLA Trust
D'Oyly Carte
Emsworth Residents Association
Finnis Scott
Friarsgate Trust
Gerald Micklem
Hardship Fund
Henry Smith
Lennox Hannay
National Lottery
Post Code Lottery
Southall Trust
Southbourne PC (b)
South Downs National Park
South Downs National Park (2)
Sussex Community Foundation (b)
Sussex Community Foundation (c)
Sussex Community Foundation (YC)
Transform Tuppenny|Balance
Opening bal
Balance
30-Apr-19
adjustment
Income
Expenditure
Transfers
30-Apr-20
£
£
£
£
£
880
0
0
880
0
0
0
0
4,000
4,000
0
0
0
0
17,860
17,860
0
0
1,000
0
0
1,000
0
0
0
0
2,242
1,688
0
554
2,366
0
0
2,366
0
0
2,550
0
0
2,550
0
0
0
0
500
217
0
283
477
0
0
477
0
0
0
0
2,100
2,100
0
0
5,000
0
0
5,000
0
0
1,668
0
6,290
7,958
0
0
9,000
0
9,000
6,704
0
11,296
0
0
1,000
0
0
1,000
0
0
8,100
8,100
0
0
6,041
0
0
6,041
0
0
1,466
0
0
1,466
0
0
500
(500)
0
0
0
0
(1,250)
0
1,437
187
0
0
0
0
2,700
2,147
0
553
647
0
0
647
0
0
0
0
5,000
5,000
0
0
0
0
5,000
137
0
4,863
0
0
15,835
3,928
0
11,907
**30,345**
**(500)**
**81,064**
**80,453**
**0**
**30,456**
PREVIOUS REPORTING PERIOD|
|---|---|
**Bassill Shippham** funds were received for the Travel Scheme. **Charities Aid Foundation (CAF)** funds were received for core costs (4 months) **Charities Aid Foundation (CAF2)** funds were received for staff salaries, running costs and the marquee **Chapman Trust** funds were received for core costs **Chichester District Council** funds were received for the bathroom facilities upgrade **CLA Trust** funds were received for core costs (excluding salaries). **D'Oyly Carte** funds were received for travel costs **Gerald Micklem** funds were received for the Fork to Fork Educational Programme **Hardship Fund** funds were received for core costs **Henry Smith** funds were received for the Educational Officer Post **Lennox Hannay** funds were received for premises painting and redecoration **Southbourne PC (b)** funds were received for the Coronavirus Community Response delivery project **South Downs National Park** funds in deficit in the previous year were replenished in this financial year **The Sussex Community Foundation (b)** funds were received for the Coronavirus Community Response delivery project **The Sussex Community Foundation (c)** - this is a contribution towards staff salaries and running costs **The Sussex Community Foundation (YC)** - this is a contribution towards the young carers salary
**The Transform Tuppenny** funds were received to help expand our social purpose by enabling our educational offerings to increase and diversify
The restricted funds are wholly represented by cash reserves of the charity
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Notes to the Financial Statements for the year ended 30th April 2022
30
## Notes to the Financial Statements
## **16. DESIGNATED FUNDS**
The charity did not hold designated funds during the 2022/21 or 2021/20 financial years.
|Fundraiser Post
Travel Scheme|Balance
Balance
01-May-21
Income
Expenditure
Transfers
30-Apr-22
£
£
£
£
0
0
0
0
0
0
0
0
0
0
**0**
**0**
**0**
**0**
**0**
PREVIOUS REPORTING PERIOD|
|---|---|
## **17. EVENTS AFTER THE END OF THE REPORTING PERIOD**
There are no post balance sheet events of which the Trustees are aware, that require disclosure.
## **18. RISK ASSESSMENT**
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. The directors/trustees do not believe the organisation is subject to any substantial risk beyond those disclosed in the Annual Report and Accounts. The organisation has employer and public liability insurance to protect it in the case of a claim.
## **19. RESERVES POLICY**
The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily. The current reserve policy is to maintain sufficient cash flow for known commitments, and the replacement of certain assets.
## **20. PUBLIC BENEFIT**
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
## **21. EXTRAORDINARY INCOME**
The extraordinary income relates to grants and donations received for capital expenditure, but the income dates back to before the entity became a registered charity. The income was deferred under the charity's previous accounting policy, but the Trustees have adopted a new accounting policy in this financial year to provide more relevant and reliable information in accordance with the FRS102 SORP regulations.
Grant income previously deferred, now recognised in full
30-Apr-22 £ 338,869
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Notes to the Financial Statements for the year ended 30th April 2022
31
## Independent Examiner’s Report on the Accounts
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
I report to the trustees on my examination of the accounts of Tuppenny Barn Education Limited for the year ended 30th April 2022.
## **Responsibilities and basis of report**
As the charity’s trustees of the charitable company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the charitable company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
- the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than
- any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
- the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed:
> Name: J Irvinesmith FCIE
Date: 24th February 2023
Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham, West Sussex PO18 8NF
Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2022 tuppennybarn.co.uk
Tuppenny Barn, Main Road, Southbourne, West Sussex PO10 8EZ Telephone: 01243 377780 Email: contact@tuppennybarn.co.uk
tuppennybarn.co.uk
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