= ## Our Annual Report 2023/24 tuppennybarn.co.uk Report of the Directors for the year ended 30th April 2024 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 2023 End of financial period: 30th April 2024 Trustees at 30th April 2024 (also Directors under company law): Tracie Bangert (Chair of Board) Carla Allen Jonathan Clark Adrian Pert Helen Penfold (joined 9th July 2023) David Holmes Sarah Parker-Jervis (Board Secretary) ## In this Report 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 30 April 2024. CEO’s report . . . . . . . . . . . . . . . . . . . .3 Our vision and objectives . . . . . . . . .4 Green shoots moments . . . . . . . . . . .6 Inspiring future generations . . . . . . .8 Green therapy experiences . . . . . .10 Building a community . . . . . . . . . . .12 Looking to the future . . . . . . . . . . . .15 How we are structured, governed, and managed . . . . . . . . . . . . . . . . . .17 Financial Review . . . . . . . . . . . . . . .18 Patrons as of 30th April 2024 Sally Taylor Annie Guilfoyle Arit Anderson Richard Claxton GP Gordon Roddick 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 Independent Examiner: Independent Examiners Ltd, Unit 2, The Broadbridge Business Centre, Delling Lane, Bosham, West Sussex PO18 8NF **Photo** Sow and Thrive planting. Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk CEO’s report 3 ## Challenging times ahead During the reporting period the charity has successfully navigated choppy waters, like other charities of our size. With families facing ongoing financial hardship and funders reducing their support for grants and donations, we have had to carefully prioritise our fundable charitable activities. Notwithstanding these challen ~~g~~ es, I am pleased to report that thanks to the fantastic efforts of our Tuppenny Barn staff and volunteers we have achieved a great deal, including commencing two new green therapy projects, Sow and Thrive and Veterans Bloom, in addition to running an outstanding national green therapy conference. Looking ahead we know 2025 will be even more challenging for Tuppenny Barn because tough economic times continue. The forthcoming increase in National Insurance will add £8.5k to our bottom line, this coming on top of an extra £20k in the past 24 months for staff costs. Despite charities like our own being the glue holding our communities together, we face a perilous future. Small charities now make up 96% of the UK’s voluntary sector but have seen a £4.6 billion decline in funding. The reverse has been true for larger charities and astonishingly 75% of all sector income is concentrated in just 1% of organisations, with the ten biggest charities spending more on fundraising alone than the total income of over 75,000 smaller charities*. While we may lack the name and recognition of larger charities, the importance of small charities like our own cannot be overstated and therefore securing future funding remains our top priority. (*Source: NCVO) To this end we will be raising the profile of Transforming Tuppenny in 2025 to enable us to start our muchneeded build, funding permitting, this year. We are pleased to be running two more Sow and Thrive courses in the first half of the year and three Veterans Bloom courses. We also plan to run our second national green therapy conference in June with Gardening4Health, with a theme of Therapy Gardens for the armed forces community, including veterans. In October last year, we were delighted to be featured in Gardens Illustrated as part of their Horticulture Heroes edition. In 2025, we will be celebrating a remarkable 20 years of Tuppenny Barn. We will be marking this milestone later in the year with as many people as possible that have been involved in the life of Tuppenny Barn since its inception. I want to take this opportunity to thank our Tuppenny Barn community and funders for their continuing support for our charity; we simply could not achieve the things we have without you. We know that this collective contribution from so many enables us to make a difference in the lives of those considered vulnerable, both young and old. I feel truly privileged to lead such an inspiring team of staff and volunteers and to be a part of such an amazing community. Maggie Haynes, Founder & CEO **Photo** CEO appearing in Gardens Illustrated magazine. Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Report of the Directors for the year ended 30th April 2024 4 ## Our vision and objectives ## Our vision is to be a beacon of sustainability for the community Lhwt B we serve ‘ a Inspiring children to grow and eat healthy, sustainable food is at the heart of what we do. Tuppenny Barn offers exciting education opportunities and experiences for children of all ages, as well as engaging and informative adult learning courses and events. We provide a nurturing and enriching environment for visitors and a place of respite for participants in our green therapy programmes. We are on a mission to seed, support and share to achieve a sustainable future for all. Our three charitable objectives are to: ## ◗ Provide opportunities for children to learn about growing and eating healthy sustainable food We teach children about growing fresh organic fruit, vegetables and herbs, the importance of sustainable living and the need to foster physical and emotional wellbeing. With our sustainably built education centre, on-site organic smallholding, and outdoor classroom, we are the only charity to provide this combined facility in a 50-mile radius. As we are close to some of the most disadvantaged areas in the UK, we prioritise reaching children from disadvantaged backgrounds where food poverty, obesity and type-2 diabetes are of increasing concern. We also ensure that schools supporting young people with special educational needs are encouraged to visit in the knowledge that Tuppenny Barn is accessible to all. ## ◗ Improve people’s mental health and wellbeing through social and therapeutic horticulture We use gardening to bring about positive change in the lives of people in West Sussex and Hampshire living with disabilities, ill health, or who face isolation, disadvantage, or vulnerability. Naturebased interventions provide proven positive benefits including a reduction in depression, anxiety and stress and improve individuals’ physical and psychological health, communication and thinking skills. We hold weekly Social & Therapeutic Horticulture (STH) sessions called Nurture in Nature, delivered by our qualified horticultural practitioners. Our participants are referred to us by a wide range of local NHS health professionals, including social prescribers. **Photos** Holiday workshop attendee (top) Veterans Bloom tying in (bottom). Report of the Directors for the year ended 30th April 2024 5 - Encourage local community engagement and participation in organised activities and volunteering We offer a variety of volunteering opportunities for people to get involved in Tuppenny Barn, irrespective of age or physical ability. Activities include: outdoor gardening; fruit picking; preparing, and preserving in our kitchen; courses; events; and locally-driven sustainability initiatives. We bring people together socially in an inclusive environment that fosters a sense of belonging and encourages collective and personal achievement. We always endeavour to use local suppliers to meet our charity’s needs, and we collaborate with local like-minded organisations and help the community when the need arises. Our CEO regularly visits and gives presentations to local community groups to raise awareness of our charity, what we do and how we provide support. We also extend an invitation to interested groups and organisations to participate in on-site ‘Tea and Tour’ learning experiences. ## Our 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. **Photos** Propagating Green Therapies Conference (top) Sweet pea season (bottom). Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Report of the Directors for the year ended 30th April 2024 6 ## Green shoots moments £223,800 Total income £183,880 Total expenditure 15 New volunteers welcomed 8,100 Hours of work for our charity our volunteers undertook 1,766 Young people attended our food education workshops and activities (5% increase on the previous reporting year) 110 Nurture in Nature social horticulture therapy sessions run for 19 clients 100% Sunflower young carers doing better at school following their visits to Tuppenny Barn 154 People attended our ‘Propagating Green Therapies – Joining the Dots’ conference online or in person Veterans Bloom We began our first Veterans Bloom pilot course for seven female veterans ## Sow and Thrive We started a new green therapy programme for vulnerable adults to promote confidence, self-esteem and encourage work opportunities Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Report of the Directors for the year ended 30th April 2024 7 £306,064 Funds banked/pledged for our capital appeal Transforming Tuppenny at year end 11 Presentations our CEO delivered to community groups ## 6 Outdoor gardening project days and three CSR days facilitated for local companies ## Arts Trail We took part in the 2023 Emsworth Arts Trail showcasing seven local artists ## Remembrance Service We held our first living remembrance service for a community member 20 Families supported with our bumper Sunflower, Young Carers Christmas dinner boxes 4,200 Items our jammers and textile volunteers made to sell in the shop 4 Staff members attended the Oxford Real Farmers conference ## Open Day & Christmas Market We ran both a successful community Open Day in June and our annual Christmas Market in December Patron portfolio We increased our patron portfolio to include Annie Guilfoyle, Arit Anderson, and Richard Claxton GP ## Charity of the Year We were nominated in January 2024 as charity of the year for the Bourne Quilters, The Fishbourne Literary Festival and Westbourne WI 5 Adult workshops were facilitated, including cyanotype photography, GYO vegetables for beginners and an introduction to beekeeping Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Report of the Directors for the year ended 30th April 2024 8 ## Learning ## Inspiring future generations Delivered by dedicated, qualified and experienced teachers our education programme is developed to fit with and enrich relevant areas of the school curriculum. Once again, the education team had an extremely busy year, running school, nursery and college visits and school holiday events. This included activities which were part of the government’s Holiday Activities and Food Programme, funded by the Department for Education. The programme provides free holiday provision, including healthy food and enriching activities to eligible children and young people during the school holidays. The team also increased participation for children and schools from economically deprived areas, including Special Education Needs and Disabilities (SEND) pupils and training for student teachers; all fully funded. In February, we redesigned an area of our outdoor classroom to improve our support for young people activities with the help of some of our education volunteers. ## Our site visits, workshops, and experiences: - Reconnect children with food, showing the importance of what they eat using horticulture and cookery activities. - Foster a new generation of eco-stewards, through teaching the environmental benefits of organic and sustainable food production. This considers carbon reduction, water conservation, energy efficiency and the protection of wildlife and our natural world. - Empower SEND and disadvantaged children with engaging, interactive experiences at our fully accessible site. - Educate children about climate change and all other aspects of sustainability, highlighting the positive difference small individual steps can make to their lives. - Give children crucial cooking and life skills, showing them how easy it is to grow their own food and feed themselves and others, now and in later life. **Photos** Sunflowers apple pressing (top) Poppies in the willow dome (bottom). Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Report of the Directors for the year ended 30th April 2024 9 It helped because it has given me a break from school and home. It allows me to relax and feel less stressed. It has been an amazing experience. Sunflower participant ## Sunflowers ## For young carers, Bourne Community College With a focus on emotional wellbeing, Sunflowers, provides a space for our young carers to prioritise themselves, and what brings them happiness and joy. We provide a nurturing, fun, experiential learning environment, away from their pressures and responsibilities at home. The children learn about food, horticulture and wildlife and spend time outdoors with their peers engaging in activities like growing, cropping, cooking, arts and crafts, writing and mindfulness. End of year evaluations show that 100% of our Sunflowers carers always, or mostly, do better at school after coming to Tuppenny Barn. ## Poppies Young people attended our food education workshops and activities ## Supporting young people’s wellbeing Our Poppies group is a project made up of sixteen pupils from four local primary schools who come for a series of workshops over several months. The sessions are aimed at children with higher levels of anxiety or where support with conflict resolution may be required. We provide an opportunity for the children to spend time outside learning new skills including cooking, and to develop confidence and resilience in a nurturing environment. Thanks to generous funding from the Gerald Micklem Trust our Poppies programme will continue in 2025. In February 2024, we were delighted to host a week of work experience for two of our former Sunflower young people. They eagerly took on all the diverse tasks given to them and thoroughly enjoyed participating in the various activities facilitated by the charity. It is wonderful to see cheerful, happy young people laughing and having fun while learning. Talking about their own experiences at home helps normalise the situation and reduce stigma. For some children, Tuppenny Barn has truly felt like a second home. Testimonial from recipient schools **Photos** Sunflower girls (top) Pizza fun (bottom). Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Report of the Directors for the year ended 30th April 2024 10 ## Support ## Green therapy experiences ## Nurture in Nature We have continued to grow our green ST experience at Tuppenny Barn, and the programme has been so successful that we now run two STH sessions on Fridays with between six and eight participants at each group. During the reporting period, we ran 110 sessions benefitting 19 people. Our participants actively support many of the usual gardening tasks associated with growing food and flowers, with tasks tailored to their ability and preference. The food grown is sold as part of our weekly VegBag scheme or in our shop. It is also given to STH clients or used by our volunteer jamming group to make preserves or other edible products for the shop. Seeds are sown for later use by the education team for school visits or our Poppies or Sunflowers. It is deeply satisfying for the group to know that young people will be the recipient of their work. Our participants gain experience of the whole life cycle from growing seeds to plant, to harvesting crops. They also learn how to compost plant residues and weeds. This cycle of life has many inherent lessons that apply to daily life. The group also facilitates gardening-related crafts such as wreath making, card making and growing flowers for drying. The act of making beautiful products from natural materials is both a healing and absorbing process, which helps to ease stress and anxiety. We encourage them to generate innovative ideas for other activities that could be run at Tuppenny Barn. One such idea was to paint their tool shed which they decorated with a wonderful flower mural, bringing a smile to visitors’ faces. Being with other people in beautiful natural surroundings and actively contributing to the running of Tuppenny Barn and the local community can be a life changing experience for our participants, giving them a newfound sense of meaning and purpose. We are pleased to be able to provide a safe, welcoming, and nurturing environment where people can heal and discover a sense of belonging and acceptance. ## Sow and thrive Thanks to funding support from Chichester District Council, West Sussex County Council and Hyde Charitable Trust we have developed an exciting new green therapy horticulture course, Sow and Thrive, which supports vulnerable adults over 19 years. The course is aimed at those with an interest in horticulture and helps improve life skills and knowledge, physical and mental health and prepares younger participants for future work. Participants get involved in practical gardening, sowing seeds, and cultivating plants, with an opportunity for tea and chats and building friendships. Funding for the four Sow and Thrive 10-week courses will end in July 2025. ## Veterans Bloom This new pilot green therapy initiative beginning in February 2024 is close to founder and CEO, Maggie Haynes’ heart, having formerly served over 21 years in the Intelligence Corps. The pilot was made possible by generous grant funding from Southern Co-op. Veterans Bloom brings together vulnerable female veterans, creating time and space outdoors to meet fellow veterans whilst learning the skills of flower farming. Our veterans are referred by the Veterans Outreach Service, other military charities, health professionals including social prescribers, GPs and psychiatrists, social and support workers or similar. **Photo** Nurture Nature shed. Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Report of the Directors for the year ended 30th April 2024 11 We will be running two further Veterans Bloom flower farming tenweek courses in 2024, thanks to funding from the Armed Forces Covenant Charity. Our female veteran flower farming project is a first for the UK. Nationally there is little support available for female veterans who are considered vulnerable. The military charities we have spoken to are extremely supportive and we are beginning to build a valuable network. Maggie Haynes, CEO ## Advancing Green Therapy In October 2023, we hosted our “Propagating Green Therapies in the UK – Joining the Dots” national conference in conjunction with Garden Masterclass and Gardening4Health. The conference drew together leading experts in the green therapy sector to debate the current landscape on green social prescribing and how green therapy projects can be developed and made available as a core facility for everyone in community and hospital healthcare settings. Our three new patrons, Annie Guilfoyle, Arit Anderson, and Richard Claxton GP, all took a key role in the conference both as facilitators and presenters. Speakers included: - Sue Stuart Smith – Putting the ‘Well Gardened Mind’ into practice - Kali Hamerton-Stove – The Glasshouse project - Keely Siddiqui Charlick MBE – Funding the Sunnyside Rural Trust - Steve Brine MP, Chair of the Health Select Committee – “Nature based therapies, the political perspective” - Olivia Chapple OBE – Horatio’s Garden – a practical experience of creating therapeutic gardens in the heart of the NHS - Dave Solly – National Academy for Social Prescribers – Green social prescribing - Fiona Thackeray – Trellis – The journey to professional recognition, an emerging profession - Maggie Haynes – Tuppenny Barn, past, present, and future For the conference, 82 people joined us in person, a further 72 online. These included health professionals, social prescribers, landscape gardeners, founders of community gardens and those wishing to know more on how to set up a therapeutic garden. The small profit made from the event was donated to our Nurture in Nature programme. The feedback was resoundingly positive, reinforcing the benefits of green therapy in all its forms, and the need to lobby for this to be a core health provision throughout the UK. - Carly Wood – Barriers to commissioning green therapies in mental healthcare - Richard Claxton GP – A GPs perspective **Photo** Veteran cutting blooms (top) Green therapy conference speakers (bottom). tuppennybarn.co.uk Report of the Directors for the year ended 30th April 2024 12 ## Community ## Building a Tuppenny Barn community During the reporting period our many events brought together members of the Tuppenny Barn community. These ranged from running workshops with themes aligned to our core focus such as an ‘Introduction to Beekeeping’ and ‘Growing Vegetables for Beginners.’ Our annual Open Day, participation in the Emsworth Arts Trail and Christmas Market were an enormous success with increased footfall to all. The annual Christmas community appeal for our 20 Sunflower Christmas Family Dinner Boxes was, once again, well supported with fabulous boxes delivered to these much-valued families. ## Our supporters Grants from trusts and foundations remain our highest income stream, equating to over 78% of our income. We are especially grateful for the continued support from repeat funders including: - Awards for All - Sussex Community Foundation - Chichester District Council (CDC) & West Sussex County Council (WSCC) - CLA Charitable Trust and The Southall Trust - Fonthill Foundation - Gerald Micklem Trust - Ian Askew Trust - Pixel Foundation - Southern Co-op - Southbourne Parish Council Our first ever grant for statutory funding from CDC and WSCC enabled us to start the Sow and Thrive green therapy courses in February 2024. Funding from both Southern Co-op and the Armed Forces Covenant Trust enabled us to facilitate three Veterans Bloom flower farming courses run over 28 weeks in 2024. The Gerald Micklem Charitable Trust has provided funding towards our ‘Sunflowers’ programme for over 6 years and this financial year their funding enabled us to extend our ‘Poppies’ children’s wellbeing programme. Funding from Chichester Harbour Conservancy enabled us to upgrade our kitchen and some of our white goods, our portacabin flooring and make improvements to our rainwater harvesting system. We were also pleased to be nominated as charity of the year for the Fishbourne Literary Festival, Westbourne Women’s Institute, and the Southbourne Quilters. The funding climate remains a challenge for all charities, driven by increased costs because of the cost-of-living crisis and greater competition for funds than ever before, resulting in having to apply for more grants to achieve success. We are grateful to our fundraisers for their tremendous efforts working in this tough environment to secure funds for the charity. Small charities have seen a £4.6 billion funding shortfall, competing alongside larger charities who have seen a reverse in fortunes (source: NCVO). Funders are also having to make difficult choices with less than 5% of applications being successful. Against this backdrop we remain hugely appreciative of the support given to us by our Tuppenny Barn community which makes a significant contribution to our income. Over 6% of our annual income is from individual donations made throughout the year, which helps support all our activities and programmes. A heartfelt thanks to all our supporters for what you have helped us achieve in 2023/24. **Photo** Flapjacks from our kitchen. tuppennybarn.co.uk Report of the Directors for the year ended 30th April 2024 13 ## Our funders |Our funders|| |---|---| |**Funder**|**Amount**| |Armed Forces Covenant Fund Trust|6,138| |Basil Shippam Trust|500| |Boltini Trust|3,000| |Charles Jacob Charitable Trust|5,000| |Chichester District Council|5,000| |Chichester Harbour Conservancy|9,861| |Chichester Harbour Conservancy|4,194| |Crispa Charitable Trust|1,000| |Fonthill Foundation|7,708| |Gerald Micklem Charitable Trust|10,000| |Hamamelis Trust|2,500| |Haramead Trust|5,000| |HedleyFoundation|500| |Ian Askew|500| |LotteryAwards for All|10,000| |Minto Charitable Trust|1,000| |Nineveh Trust|5,000| |Openwork Foundation|15,000| |Pixel Trust|6,000| |Southall Trust|3,000| |Sigrid RausingTrust|10,000| |ShanleyFoundation|2,500| |Southern Co-op|11,000| |Souter Charitable Trust|2,000| |Southbourne Parish Council|33,000| |St James’ Place Charitable Foundation|2,500| |Sussex CommunityFoundation|7,853| |West Sussex CountyCouncil|8,688| **Photo** Veterans outing to Chalk Farm Flowers. Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Report of the Directors for the year ended 30th April 2024 14 ## Community ## Our volunteers I get joy from watching the faces of children and adults taking part in Educational and Horticultural Therapy activities and watching them thrive and grow. ## Tuppenny Volunteer We are deeply indebted to our volunteers who give so much of their time. Our charity simply would not exist without their loyalty and commitment. They support every aspect of what we do, from the volunteers working with our education team and our Sunflowers and Poppies projects, to our volunteer gardening team who tirelessly sow, propagate, plant, crop, water and weed our site, to our green therapy group volunteers. Our shop relies on our ‘jamming’ and creative group who make all the site shop items and help with events, and our administration volunteers who support our office and fundraising activities. Hours of their time our volunteers gave in 2023/24 Finally, our trustees, board secretary and patrons are all volunteers whose professional expertise and connections are invaluable in promoting our work. In 2023/24, our volunteers gave 8,100 hours of their time, making a vital contribution to the charity’s achievements throughout the year. We also know that volunteering brings benefits to the individual from improvements to health and wellbeing, skills development and supporting future employment opportunities. We have welcomed several new volunteers that have recently moved to the area and by volunteering for our charity they have made new friendships and integrated quickly into the local community. We hope our Transforming Tuppenny project will provide additional volunteer opportunities for adults with learning support needs and a buddy support role for adults and young carers. 2-3 hours a week is not a lot of time to give to a charity where I feel valued. The people I volunteer with are kindred spirits and I look forward to the tea and cake breaks where we exchange stories of our lives with ease and interest. It also helps that the Tuppenny building gives you the feel that you have arrived at a special place. Tuppenny Volunteer **Photos** Tuppenny volunteers. tuppennybarn.co.uk Report of the Directors for the year ended 30th April 2024 15 ## future Looking to the ## Transforming Tuppenny Raising the funds required to establish a dedicated community café and shop at Tuppenny Barn remains a priority for us to ensure the charity remains financially resilient and sustainable. We are thankful for all the contributions and pledges of support to bring us halfway toward our goal. We were particularly grateful for a new £50k pledge from the Verina Black Foundation in January 2024. Our facility will: - Provide a supported environment where vulnerable adults and young people in the community can learn skills working in a shop or café. - Increase activity space by 50%. - Increase the school visits we can accommodate by up to 20%. - Increase and diversify the number of individuals benefiting from STH. Although our appeal continues to be impacted by rising global costs for building materials and cost of living pressures, we will be giving renewed focus to our fundraising events in 2025 to bridge the funding gap, along with exploring every avenue for grants and donations from trusts and foundations. The need for this important building has only grown over the last 12 months with a fully booked school visits programme and a reserve list for Nurture in Nature Friday sessions. Competition for space inside the centre has increased and when we do not have shelter from the elements, currently provided by a deteriorating marquee, activities can be curtailed due to the extreme weather patterns we have experienced of late. The new building will provide outdoor shelter and free up space in the centre with the relocation of the shop to a permanent location. - Create four new roles and 12 volunteering opportunities. - Provide work experience/accredited training for vulnerable or disadvantaged individuals. We are delighted that Transforming Tuppenny has been warmly received by the local community and that both West Sussex County Council and Chichester District Council are keen to collaborate with us to help bring this opportunity to life. The charity is working closely with Grain, a bespoke, ethical architectural practice that specialises in the use of natural low-carbon materials, to create another green build that complements our education centre, with its straw bale walls, air source heat pump and cedar tiled roof. The new build will use innovative PV (photovoltaic) glass to convert light into energy for externally covered areas. Fundraising Target: £674,301.00 Funds raised to date: £329,383.10[*] Individuals can donate via our Peoplesfunding page at: https://www.peoplesfundraising.com/ donation/tuppenny-barn-donate *Includes funds banked plus pledges Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Report of the Directors for the year ended 30th April 2024 16 ## Consolidation and building on our strengths ## Green Therapy Having started two new green therapy programmes last year, the Charity intends to build on these phenomenally successful experiences which made a real and positive difference to the vulnerable clients we serve. Our aspiration is to take on future similar projects in collaboration with both Councils, funding permitting, supporting those considered the most vulnerable in our community, in line with our charity objectives ## Education With a fully booked education programme for the forthcoming academic year, three green therapy programmes running for our young people in the form of Sunflowers, Poppies, and a new initiative with Park Community School, Cornflowers, we will continue to meet the needs of our main charitable objective of food education. Close monitoring and evaluation of all these activities ensures that we can deliver an efficient, nurturing, and productive space for our young people. ## Sustainability Last year, we were one of 12 organisations to complete the Chichester District Council Sustainability Boot Camp in conjunction with FuturePlus. In 2025, we will continue to regularly review and enhance our sustainability measures and performance across all areas of our charity’s work. We are committed to having a positive impact on our communities and the environment, while also educating others on how they can join us on this vital journey to address current societal challenges and the climate and nature crises. Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Report of the Directors for the year ended 30th April 2024 17 ## How we are structured, governed and managed ## 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 provide 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 (TBO) 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 our core charity values and an interest in sustainability. 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, like most other small charities. 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 80 regular members. ## Relationships The charity received donations from its trading subsidiary, 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. ## Managing risk 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, participants, and visitors to Tuppenny Barn. The trustees and management also undertake a full and robust review of all financial and business risks. We conduct risk assessments for all public-attended events at Tuppenny Barn. In addition, visiting schools have a mandate to produce their own risk assessments guided by Linking Environment and Farming (LEAF). ## Providing a 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. Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Report of the Directors for the year ended 30th April 2024 18 ## Financial Review The financial year ending 31st March 2024 was a successful one in terms of funding received, with £223,800 banked. Expenditure for the financial year totalled £183,880 resulting in a surplus of £39,920. Total funds levels increased from an opening balance of £399,859 to a closing balance of £439,779, £40,972 of which were unrestricted and exclusively connected to the Transforming Tuppenny capital appeal. Net Current Assets increased from £41,973 to £90,292 across the same time frame. ## Reserves Policy A Reserves Policy was adopted in Apr 2024 and forms part of the charity’s annually reviewed Financial Management Policy. Considering the difficulties with fundraising in the present economic climate, the charity aims to hold 4 months in reserves. As at 31st March, Net Current Assets stood at £90,292 which equated to 7.1 months running costs of the 2023-24 budget, although it should be noted that £40,972 of the funds are ringfenced for the capital appeal. This left £49,320 for the standard charitable activities, equating to 3.9 months running costs. Tuppenny Barn Education has set an increased expenditure budget for the 2024-25 financial year of £188,867. Therefore, the charity holds unrestricted funds equivalent to 2.6 months of budgeted running costs at the Balance Sheet date. This increases to approximately 5.7 months if all reserves are considered. ## 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 meeting held on 9th December 2024 and signed on their behalf. Adrian Pert, Trustee Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Statement of financial activities for the year ended 30th April 2024 19 ## 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)**
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
2024/23
2023/22
£
£
£
£
£
121,702
0
69,421
191,123
118,512
30,361
0
1,540
31,901
19,403
776
0
0
776
213
**152,839**
**0**
**70,961**
**223,800**
**138,128**
14,985
0
413
15,398
23,670
96,567
0
45,107
141,674
109,788
11,986
0
14,822
26,808
24,398
**123,538**
**0**
**60,342**
**183,880**
**157,856**
**29,301**
**0**
**10,619**
**39,920**
**(19,728)**
**0**
**0**
**0**
**0**
**0**
**29,301**
**0**
**10,619**
**39,920**
**(19,728)**
10,062
(10,062)
0
0
0
**39,363**
**(10,062)**
**10,619**
**39,920**
**(19,728)**
359,444
10,062
30,353
399,859
419,587
**398,807**
**0**
**40,972**
**439,779**
**399,859**| |---|---| 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 9 to 19 form part of these financial statements. Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk 20 ## Balance Sheet for the year ended 30th April 2024 ## Balance Sheet Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Notes to the Financial Statements for the year ended 30th April 2024 21 ## 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** No changes to accounting policies have occurred in the reporting period. ## **Material prior period errors** No material prior year errors have been identified in the reporting period. **Changes to previous accounts** There have been no changes to previous accounts **Trading subsidiary** The charity has a trading subsidiary, Tuppenny Barn Organics Limited. The income of the group does not exceed the threshold o and therefore there is no requirement to prepare group accounts. Tuppenny Barn Organics Limited files separate accounts wth Companies House, and a summary of its trading results is provided in Note 10. The particular accounting policies adopted by the charity 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 2024 tuppennybarn.co.uk Notes to the Financial Statements for the year ended 30th April 2024 22 ## 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 Legacies** Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. 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. Short term benefits including holiday pay are recognised as an expense in the period in which the service is received. The charity made no redundancy payments during the reporting period. No material item of deferred income has been included in the accounts. 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 2024 tuppennybarn.co.uk Notes to the Financial Statements for the year ended 30th April 2024 23 ## 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 Recoverable
**b) Charitable Activities**
School Visits
Private Hire
Private Hire - Grant Funded
Other Events and Activities
Event Income and Gallery
**c) Investments**
Bank Interest Received
Various Donations|Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2024/23
2023/22
£
£
£
£
£
10,014
0
1,825
11,839
18,824
2,725
0
0
2,725
1,843
106,846
0
67,596
174,442
95,199
2,117
0
0
2,117
2,646
**121,702**
**0**
**69,421**
**191,123**
**118,512**
9,259
0
0
9,259
11,233
3,894
0
0
3,894
2,759
4,000
0
0
4,000
0
5,414
0
0
5,414
3,870
7,794
0
1,540
9,334
1,541
**30,361**
**0**
**1,540**
**31,901**
**19,403**
776
0
0
776
213
**776**
**0**
**0**
**776**
**213**| |---|---| Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Notes to the Financial Statements for the year ended 30th April 2024 24 ## Notes to the Financial Statements |**2a) i**
**Analysis of receipt of grants**
Antons Jurgen Trust
Armed Forces Covenant Fund Trust
For Veterans Flower Farming
Basil Shippam Trust
For general running costs
Boltini Trust
For cost of living
Charles Jacob Charitable Trust
For Transforming Tuppenny
Chichester District Council
For Social Therapeutic Horticulture
Chichester Harbour Conservancy Trust
Website Upgrade, Tools, Electrician etc
Chichester Harbour Conservancy Trust
Compost Store, Outdoor Taps etc
CLA
Crispa Charitable Trust
For general running costs
Co-Op
D'Oyly Carte
Emsworth Residents Association
FatFace
FatFace
Finnis Scott
Fonthill Foundation
For Sunflowers Project
Friarsgate Trust
Gerald Micklem
Gerald Micklem
Gerald Micklem
For Sunflowers and Poppies Project
Hamamelis Trust
For general running costs
Haramead Trust
For Sunflowers and Poppies Project
Hedley Foundation
For general running costs
Ian Askew
For general running costs
Lottery Awards For All
For Social Therapeutic Horticulture
Minto Charitable Trust
For general running costs
National Lottery
Nineveh Trust
For Education programme
Openwork Foundation
For Social Therapeutic Horticulture
Pixel Trust
For Sunflowers and Poppies Project
Post Code Lottery
Rowan Bentall
Southall Trust
For Education Officers
Sigrid Rousing Trust
For general running costs
Shanley Foundation
Towards 2 x school vists
Southern Co-Op
For Veterans Flower Farming
Southern Co-Op
For Social Therapeutic Horticulture
Souter Charitable Trust
For Sunflowers and Poppies Project
Southbourne PC
For Transforming Tuppenny
Southbourne PC
St James' Place Charitable Foundation
For Veterans Flower Farming
Sussex Community Foundation
For Sunflowers and Poppies Project
West Sussex County Council
For HAF funding
West Sussex County Council - reclassify to Private Hire
for facilities management element of HAF project.
Woodward Charitable Trust|2024/23
£
0
For SHT Programme

6,138

500

3,000

5,000

5,000

9,861
For Sheds and Polytunnels

4,194
0
For Education Programme

1,000
0
For Neighbourly Fund
0
For Sunflower running costs
0
For Paints
0
For Transform Tuppenny
0
For General Running Costs
0
For Raised Beds and Equipment

7,708r Sunflowers Project/Education Salaries
0
For 96 Oak Sleepers
0
For Poppies Project
0
For Sunflower Project

10,000

2,500

5,000

500

500

10,000

1,000
0
For SHT Salaries

5,000

15,000

6,000
For Sunflowers Project
0
For SHT Programme
0
For General Running Costs

3,000
For Education Officers

10,000

2,500

10,000or Gardeners Question Time Fundraiser

1,000

2,000

33,000
0
For Veterans Feasibility Study

2,500

7,853
For Sunflowers Project

8,688
(4,000)
0
For General Running Costs
**174,442**|2023/22
£

6,000
0
0
0
0
0

4,959
0

5,000
0

1,000

3,000

500

8,000

2,000

2,000

3,000

3,000

4,500

4,500
0
0
0
0
0
0
0

10,000
0
0

5,000

20,990

250

3,000
0
0

1,500
0
0
0

1,000
0

5,000
0
0

1,000
**95,199**| |---|---|---| Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Notes to the Financial Statements for the year ended 30th April 2024 25 ## Notes to the Financial Statements ## **3. ANALYSIS OF EXPENDITURE** |Notes
**a) Raising Funds**
Fundraising Costs
Publicity and Advertising
**b) Charitable Activities**
Charitable Donations
Computer, IT and Equipment
Depreciation and Amortisation
9
Direct Expenses
External Support
General Expenses
Insurance
Premises Costs:
Rent
Utilities
Repairs and Maintenance
Cleaning Costs
Printing, Stationery, Postage and Telephone
Return of Deposit
Staff Training
Subscriptions
Travel Costs
Vehicle Costs (incl vehicle insurance)
Wages and Salaries
6
**c) Other**
Bank Charges, Streamline etc
Bookkeeping and Accountancy Fees
Legal and Professional Fees
Independent Examiners Fees
**4. DETAILS OF CERTAIN TYPES OF EXPENDITURE**
Independent examiner’s fees
Independent examiner's fees (under accrual 2022/21)
Tax advisory fees
Assurance services other than audit or independent examina
Other fees (for example: financial advice, consultancy, acc
examiner|Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2024/23
2023/22
£
£
£
£
£
10,847
0
263
11,110
17,759
4,138
0
150
4,288
5,911
**14,985**
**0**
**413**
**15,398**
**23,670**
0
0
0
0
1,920
2,081
0
5,663
7,744
8,889
8,399
0
0
8,399
8,398
2,724
0
4,333
7,057
3,712
6,870
0
7,911
14,781
10,778
1,190
0
30
1,220
1,772
2,224
0
1,092
3,316
3,288
12,750
0
1,500
14,250
10,000
5,513
0
465
5,978
4,712
1,677
0
6,444
8,121
5,071
2,541
0
77
2,618
2,096
1,649
0
199
1,848
1,453
0
0
0
0
250
1,089
0
0
1,089
189
1,538
0
0
1,538
972
899
0
0
899
0
1,400
0
0
1,400
1,165
44,023
0
17,393
61,416
45,123
**96,567**
**0**
**45,107**
**141,674**
**109,788**
500
0
56
556
214
6,992
0
1,554
8,546
8,440
3,769
0
13,212
16,981
14,969
725
0
0
725
775
**11,986**
**0**
**14,822**
**26,808**
**24,398**
2024/23
2023/22
£
£
725
750
0
25
0
0
0
0
0
0
725
775
tion
ountancy services) paid to the independent| |---|---| Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Notes to the Financial Statements for the year ended 30th April 2024 26 ## 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
Recharged Wages and Salaries|Grants to institutions
£
0
**0**|Grants to individuals
£
0
**0**
2024/23
2023/22
£
£
40,833
38,725
1,863
1,923
528
480
18,192
3,995
61,416
45,123|2024/23
2023/22
£
£
0
0
**0**
**0**| |---|---|---|---| No employees received emoluments in excess of £60,000. Staff are paid through the PAYE system. The charity also employed the services of five self employed individuals. The total amount paid to self employed persons was £14,781 (2023/22: three self employed individuals £10,778). Self employed staff are responsible for their own reporting to HMRC. The amounts disclosed above include £18,192 (2023/22: £3,995) 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 (who are considered to be the trustees and senior management, however no trustees received payments) for their services to the charity was £24,437 (2023/22: £24,635). Rent of £14,250 (2023/22: £10,000) was also paid to one member of the key management personnel for premises they rented to the charity (through a written rental agreement). Employees who were engaged in each of the following activities: ||2024/23||2023/22|| |---|---|---|---|---| ||TOTAL||TOTAL|| |Costs of generating funds/fund raising||1||1| |Activities in furtherance of organisation's objects||2||2| ## **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 £528 during the year on behalf of one employee. Therefore the amount of contributions recognised in the SOFA as an expense is £528. Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Notes to the Financial Statements for the year ended 30th April 2024 27 ## 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-23
Additions
Cost at
30-Apr-24
Depreciation
01-May-23
Charge
Depreciation at
30-Apr-24
Net Book Value
30-Apr-24
Net Book Value
30-Apr-23|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
62,045
1,802
1,250
1,511
66,608
8,399
0
0
0
8,399
70,444
1,802
1,250
1,511
75,007
**349,485**
**0**
**0**
**0**
**349,485**
357,884
0
0
0
357,884| |---|---| The annual commitments under non-cancelling operating leases and capital commitments are as follows: 30th April 2024: 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 2024 tuppennybarn.co.uk Notes to the Financial Statements for the year ended 30th April 2024 28 ## Notes to the Financial Statements ## **10. FIXED ASSET INVESTMENTS** ||Shares in| |---|---| ||group undertakings| ||£| |Market Value at 1st May 2023 and 30 April 2024|2| |Net Book Value|| |At 30th April 2024|2| |At 30th April 2023|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: AMOUN**
es
osts|No.shares
2
**TS FALLING D**|2024/23
2023/22
£
£
(39,066)
(46,091)
7,741
(3,172)
Unrestricted
Designated
Restricted
**Total**
**Total**
Fund
Fund
Fund
**30-Apr-24**
**30-Apr-23**
£
£
£
**£**
**£**
3,680
0
0
3,680
4,508
0
0
0
0
413
2,117
0
0
2,117
2,646
**5,797**
**0**
**0**
**5,797**
**7,567**
Unrestricted
Designated
Restricted
**Total**
**Total**
Fund
Fund
Fund
**30-Apr-24**
**30-Apr-23**
£
£
£
**£**
**£**
45,286
0
40,972
86,258
35,585
**45,286**
**0**
**40,972**
**86,258**
**35,585**
**UE**
Unrestricted
Designated
Restricted
**Total**
**Total**
Fund
Fund
Fund
**30-Apr-24**
**30-Apr-23**
£
£
£
**£**
**£**
750
0
0
750
750
155
0
0
155
83
436
0
0
436
346
422
0
0
422
0
**1,763**
**0**
**0**
**1,763**
**1,179**| |---|---|---|---| |
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
Social Security and PAYE C
VAT Payable|||| Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Notes to the Financial Statements for the year ended 30th April 2024 29 ## Notes to the Financial Statements ## **14. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** The Charitable company has no creditors falling due in more than one year. ## **15. RESTRICTED FUNDS** |Chichester Harbour Conservancy Trust
Chichester Harbour Conservancy Trust (2)
Finnis Scott
Fonthill
Friarsgate Trust
National Lottery (3)
Postcode Lottery
Southall Trust
Southbourne Parish Council (a)
Sussex Community Foundation
Transform Tuppenny
West Sussex County Council (HAF)|Balance
Balance
01-May-23
Transfer In
Income
Expenditure
Transfer Out
30-Apr-24
£
£
£
£
£
0
0
9,861
(9,861)
0
0
0
0
4,194
(4,194)
0
0
333
0
0
(333)
0
0
1,879
0
0
(1,879)
0
0
3,000
0
0
(3,000)
0
0
3,784
0
0
(3,784)
0
0
10,884
0
0
(10,884)
0
0
0
0
3,000
(3,000)
0
0
475
0
0
(475)
0
0
0
0
7,853
(7,853)
0
0
9,998
0
41,365
(10,391)
0
40,972
0
0
4,688
(4,688)
0
0
**30,353**
**0**
**70,961**
**(60,342)**
**0**
**40,972**
CURRENT REPORTING PERIOD| |---|---| ## Purpose of funds 2024/23 **Chichester Harbour Conservancy Trust** funds were received for Website Upgrade, Tools, Electrician, Compost Bin Liners. **Chichester Harbour Conservancy Trust (2)** funds were received for Compost Store, Outdoor Taps, Ground Cover etc **Finnis Scott** funds were received for Raised Beds and Equipment. **Fonthill** funds were received for the Sunflower Project and Education salaries. **Friarsgate** funds were received for Oak sleepers. **National Lottery (3** ) funds were received for staff costs of Horticultural therapists. **Postcode Lottery** funds were received for SHT Project. **Southall Trust** funds were received for staff costs of Education Officers. **Southbourne Parish Council (a)** funds were received for Veterans Feasibility Study. **The Sussex Community Foundation** funds were received for Sunflowers and Poppies. **The Transform Tuppenny** funds were received to help expand our social purpose by enabling our educational offerings to increase and diversify **The West Sussex County Council (HAF)** funds were received for the HAF project. ## Transfers between Funds 2024/23 There were no transfers between funds in 2024/23. Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk Notes to the Financial Statements for the year ended 30th April 2024 30 ## Notes to the Financial Statements ## **15. RESTRICTED FUNDS** |Chichester Harbour Conservancy Trust
Emsworth Residents Association
Finnis Scott
Fonthill
Friarsgate Trust
National Lottery (2)
National Lottery (3)
Pixel
Postcode Society Trust
Postcode Lottery
Southall Trust
Southbourne PC (a)
Sussex Community Foundation (2)
Sussex Community Foundation (3)
Transform Tuppenny|Balance
Balance
01-May-22
Transfer In
Income
Expenditure
Transfer out
30-Apr-23
£
£
£
£
£
0
0
4,959
(4,959)
0
0
0
0
500
(500)
0
0
0
0
2,000
(1,667)
0
333
0
0
3,000
(1,121)
0
1,879
0
0
3,000
0
0
3,000
1,505
0
0
(1,505)
0
0
0
0
10,000
(6,216)
0
3,784
0
0
5,000
(5,000)
0
0
6,025
0
0
(6,025)
0
0
0
0
20,990
(10,106)
0
10,884
0
0
3,000
(3,000)
0
0
0
0
1,000
(525)
0
475
2,640
0
0
(2,640)
0
0
0
0
5,000
(5,000)
0
0
48,162
0
2,114
(30,216)
(10,062)
9,998
**58,332**
**0**
**60,563**
**(78,480)**
**0**
**30,353**
PREVIOUS REPORTING PERIOD| |---|---| ## Purpose of Funds 2023/22 **Chichester Harbour Conservancy Trust** funds were received for Sheds and Polytunnels. **Emsworth Residents Association** funds were received for Paint. **Finnis Scott** funds were received for Raised Beds and Equipment. **Fonthill** funds were received for the Sunflower Project and Education salaries. **Friarsgate** funds were received for Oak sleepers. **National Lottery (2** ) funds were received for staff salaries, plants and the shed. **National Lottery (3** ) funds were received for staff costs of Horticultural therapists. **Pixel** funds were received for the Sunflower Project. **Postcode Society Trus** t funds were received to sustain and increase our Social and Therapeutic Horticulture. **Postcode Lottery** funds were received for SHT Project. **Southall Trust** funds were received for staff costs of Education Officers. **Southbourne Parish Council (a)** funds were received for Veterans Feasibility Study. **The Sussex Community Foundation (2)** funds were received for staff costs of Education Officers and Running Costs **The Sussex Community Foundation (3)** - this is for the Sunflower Project. **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 2024 tuppennybarn.co.uk Notes to the Financial Statements for the year ended 30th April 2024 31 ## Notes to the Financial Statements ## **16. DESIGNATED FUNDS** |Transform Tuppenny Designated Fund
Transform Tuppenny Designated Fund|Balance
Balance
01-May-23
Transfer In
Income
Expenditure
Transfer Out
30-Apr-24
£
£
£
£
£
10,062
0
0
0
(10,062)
0
**10,062**
**0**
**0**
**0**
**(10,062)**
**0**
Balance
Balance
01-May-22
Transfer In
Income
Expenditure
Transfer Out
30-Apr-23
£
£
£
£
£
0
10,062
0
0
0
10,062
**0**
**10,062**
**0**
**0**
**0**
**10,062**
CURRENT REPORTING PERIOD
PREVIOUS REPORTING PERIOD| |---|---| The Trustees designated £10,062 towards the transform Tuppenny project in previous financial years. A change in financial climate and circumstances has necessitated that those funds be moved back to unrestricted general funds. ## **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. Tuppenny Barn Education Limited – Annual Report and Financial Statements for the Year Ended 30th April 2024 tuppennybarn.co.uk 32 Notes to the Financial Statements for the year ended 30th April 2024 ## 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 2024. ## **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: 18 February 2025 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 2024 tuppennybarn.co.uk Tuppenny Barn, Main Road, Southbourne, West Sussex PO10 8EZ Telephone: 01243 377780 Email: contact@tuppennybarn.co.uk tuppennybarn.co.uk Design by danjubb@outlook.com Printed by SRP Design & Print Chichester on a PEFC certified paper sourced from sustainable forests.