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2025-03-31-accounts

REGISTERED CHARITY NUMBER: 1177062

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

Thomas Coombs Limited Chartered Accountants 3365 The Pentagon Century Way Thorpe Park Leeds West Yorkshire LS15 8ZB

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

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Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Cash Flow Statement 9
Notes to the Cash Flow Statement 10
Notes to the Financial Statements 11 to 21
Detailed Statement of Financial Activities 22 to 23
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LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31ST MARCH 2025

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TRUSTEES I Kirk
T Simpson
D Whewell
I Hargreaves
PRINCIPAL ADDRESS Lineham Farm
Swan Lane
Eccup
Leeds
LS16 8AZ
REGISTERED CHARITY NUMBER 1177062
INDEPENDENT EXAMINER Thomas Coombs Limited
Chartered Accountants
3365 The Pentagon
Century Way
Thorpe Park
Leeds
West Yorkshire
LS15 8ZB
SOLICITORS Wrigleys LLP
19 Cookridge Street
Leeds
LS2 3AG
BANKERS Unity Trust Bank
PO BOX 7193
Planetary Road
Willenhall
WV1 9DG
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Page 1

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

The trustees present their annual report together with the financial statements of Leeds Children’s Charity at Lineham Farm for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' applicable to 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Leeds Children’s Charity at Lineham Farm exists to provide disadvantaged Children with opportunities to grow, learn and thrive through outdoor adventure and residential experiences. Working primarily with primary schools across Leeds and West Yorkshire, we aim to give every child the chance to build confidence, resilience and wellbeing in a safe and supportive setting.

We achieve this through:

The trustees remain clear that the public benefit of charity is the removal of barriers to opportunity. Many of the children we support would otherwise not have the chance to experience residential trips or outdoor learning.

Page 2

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

This has been a year of transition and renewal for the charity, during which we have invested in our foundations and prepared for future growth.

Key achievements include:

Feedback from schools and children confirmed the value of our work. One teacher told us:

"For many of our pupils this was their first time away from home. They returned with new confidence and independence - it was transformative for them."

The trustees are proud of these achievements and grateful to staff, volunteers and partners whose efforts made them possible.

FINANCIAL REVIEW

Financial position

Total income for the year was £644,583 (2024: £559,945). This comprised:

Expenditure for the year was £886,961 (2024: £708,802). This increase reflects investment in staffing, infrastructure and site improvements.

The result was a planned deficit of £217,516, funded from reserves. Trustees took the decision to use reserves to strengthen the charity’s capacity and sustainability for the future.

At year end, total funds carried forward stood at £2,869,944 (2024: £3,087,460). The charity’s restricted reserves position was £136,025 (2024: £17,771), with total reserves decreasing to £2,869,944 (2024: £3,087,460) reflecting the above deficit.

Our trading subsidiary, LCCLF Trading Ltd, generated turnover of £92,511 and gift-aided £1,757 to the charity.

Page 3

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

FINANCIAL REVIEW

Reserves policy

The charity held unrestricted reserves of £2,736,919 at year end, including:

In 2020 following the merger of the Leeds Children’s Charity and Lineham Farm Children’s Centre, the assets and activities of both were transferred into the Charity. For accounting purposes a value was placed on the assets transferred, and the leasehold on the property was placed into designated funds, recognising that it is not available for sale.

Free reserves (general fund less general fund fixed assets) stood at £378,092. Trustees consider this level appropriate and in line with our policy to hold 3-6 months of running costs. Our reserves policy is to ensure that the Charity has sufficient funds to meet its financial commitments, to demonstrate that we are sustainable into the future, to ensure that we can manage future unforeseen financial difficulties and to ensure that excessive funds are not held without any identifiable reason or for any unidentifiable purpose.

Risk Management

Trustees review risks annually and monitor them throughout the year. Key risks and mitigations include:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Leeds Children’s Charity at Lineham Farm is a Charitable Incorporated Organisation (CIO), governed by its constitution dated 8th February 2018 and registered under charity number 1177062.

Organisational structure

The trustees meet regularly to provide strategic direction, oversight and assurance, supported by sub-groups focusing on finance, safeguarding and fundraising. All trustees are recruited and inducted in line with our governance procedures, ensuring that the board has the right mix of skills and experience.

Day-to-day management is delegated to the Chief Executive and staff team, who are responsible for operational delivery. The charity also operates a wholly owned trading subsidiary, LCCLF Trading Ltd, which provides venue hire and related services, overseen by the trustees.

Safeguarding

Safeguarding children is at the centre of our work. All staff and volunteers are DBS-checked and trained, and safeguarding responsibilities are clearly defined. We work closely with schools to ensure joint oversight of children during residentials. Trustees receive annual safeguarding assurance reports.

Environmental Sustainability

We continued to invest in sustainability, including £13,774 in energy efficiency measures. Outdoor learning at Lineham Farm also helps children develop an appreciation for the natural environment. We intend to build on this work in future years, reducing the site’s carbon footprint further.

Page 4

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT Plans for the Future

Looking ahead, our priorities are to:

Acknowledgements

The trustees would like to record their heartfelt thanks to:

Approved by order of the board of trustees on 1st October 2025 and signed on its behalf by:

I Hargreaves - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

Independent examiner's report to the trustees of Leeds Children's Charity at Lineham Farm

I report to the charity trustees on my examination of the accounts of Leeds Children's Charity at Lineham Farm (the Trust) for the year ended 31st March 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Shaun Pullan ACCA

The Institute of Chartered Accountants in England and Wales

Thomas Coombs Limited Chartered Accountants 3365 The Pentagon Century Way Thorpe Park Leeds West Yorkshire LS15 8ZB

1st October 2025

Page 6

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
Charitable activities
4
Charitable activities
Other income
Total
EXPENDITURE ON
Raising funds
5
Charitable activities
6
Charitable activities
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
249,332
275,677
7,640
532,649
82,048
786,370
868,418
(335,769)
3,069,689
2,733,920		 Restricted
funds
£
136,797
-
-
136,797
-
18,543
18,543
118,254
17,771
136,025		 2025
Total
funds
£
386,129
275,677
7,640
669,446
82,048
804,913
886,961
(217,515)
3,087,460
2,869,945		 2024
Total
funds
£
275,520
282,364
2,061
559,945
53,594
655,208
708,802
(148,857)
3,236,317
3,087,460

The notes form part of these financial statements

Page 7

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

BALANCE SHEET

31ST MARCH 2025

Notes
FIXED ASSETS
Tangible assets
12
Investments
13
CURRENT ASSETS
Debtors
14
Cash at bank
CREDITORS
Amounts falling due within one year
15
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
16
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
1,769,739
1
1,769,740
153,517
887,139
1,040,656
(73,476)
967,180
2,736,920
2,736,920		 Restricted
funds
£
-
-
-
-
136,025
136,025
-
136,025
136,025
136,025		 2025
Total
funds
£
1,769,739
1
1,769,740
153,517
1,023,164
1,176,681
(73,476)
1,103,205
2,872,945
2,872,945
2,736,920
136,025
2,872,945		 2024
Total
funds
£
1,814,100
1
1,814,101
142,434
1,175,702
1,318,136
(44,777)
1,273,359
3,087,460
3,087,460
3,069,689
17,771
3,087,460

The financial statements were approved by the Board of Trustees and authorised for issue on 1st October 2025 and were signed on its behalf by:

I Hargreaves - Trustee

D Whewell - Trustee

The notes form part of these financial statements

Page 8

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash used in operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning of the
reporting period
Cash and cash equivalents at the end of the
reporting period		 2025
£
(151,553)
(151,553)
(985)
(985)
(152,538)
1,175,702
1,023,164		 2024
£
(116,040)
(116,040)
(43,786)
(43,786)
(159,826)
1,335,528
1,175,702

The notes form part of these financial statements

Page 9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST MARCH 2025

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net expenditure for the reporting period (as per the Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Increase in debtors
Increase/(decrease) in creditors
Net cash used in operations		 2025
£
(214,515)
45,346
(11,083)
28,699
(151,553)		 2024
£
(148,857)
43,173
(5,333)
(5,023)
(116,040)

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash
Cash at bank
Total		 At 1/4/24
£
1,175,702
1,175,702
1,175,702		 Cash flow
£
(152,538)
(152,538)
(152,538)		 At 31/3/25
£
1,023,164
1,023,164
1,023,164

The notes form part of these financial statements

Page 10

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the Charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of land & buildings which are included at market value, as modified by the revaluation of certain assets.

Going Concern

The trustees consider that there are no material uncertainties about the Charity's ability to continue for a period of not less than 12 months from the date of the approval of the financial statements. Accordingly the financial statements have been prepared on the going concern basis.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Gifts in kind are included in the SOFA at an amount which estimates their monetary value to the charity.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The cost of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of asset's use.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful on the following bases:

Leasehold land and buildings: - Over the life of the lease Plant and equipment - 4% and 10% straight line Fixtures and fittings - 10% and 20% straight line Computers - 20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Impairment of fixed assets

continued...

Page 11

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments

The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

continued...

Page 12

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3. DONATIONS AND LEGACIES

Gifts in kind
Donations
Legacies
Grants
Grants received, included in the above, are as follows:
Leeds Community Foundation
Wades Charity
Ilkley and District
Sovereign Healthcare
Sainsbury's
Mazars Charitable Trust
Branhope Trust
Sport England
FABB
The Charles & Elsie Sykes Trust
B&Q Foundation
CLA Charitable Trust
Bruce Wake Charitable Trust
Forrester Family Trust
Brabners Foundation
Olive Lawerence Memorial Trust
The Grace Trust
Others < £1,000
JD Foundation
Npower
The Charles Lewis Foundation
ESC Lottery Fund
David Brown Foundation
HSBC Foundation
BUPA Groundwork		 2025
£
24,862
211,913
-
149,354
386,129
2025
£
5,000
-
-
3,225
-
-
1,000
-
20,000
-
-
-
-
-
-
-
1,450
2,457
5,000
88,000
2,772
15,000
2,000
2,100
1,350
149,354		 2024
£
-
143,572
30,105
101,843
275,520
2024
£
14,368
3,500
1,040
3,750
1,500
8,000
1,000
13,185
20,000
4,000
5,000
3,000
1,100
15,000
3,000
1,000
1,000
2,400
-
-
-
-
-
-
-
101,843

continued...

Page 13

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

----- Start of picture text -----
4. INCOME FROM CHARITABLE ACTIVITIES
2025 2024
Activity £ £
School bookings income Charitable activities 268,523 265,081
Day visit income Charitable activities 7,154 17,283
275,677 282,364
5. RAISING FUNDS
Raising donations and legacies
2025 2024
£ £
Seeking donations, grants & legacies 10,614 7,622
Advertising 71,434 45,972
82,048 53,594
6. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 7) note 8) Totals
£ £ £
Charitable activities 619,652 185,261 804,913
7. DIRECT COSTS OF CHARITABLE ACTIVITIES
2025 2024
£ £
Staff costs 328,109 259,244
Staff related costs 10,505 5,768
Activity costs 8,659 14,544
Food catering costs 43,735 53,963
Livestock 5,535 3,984
Vehicle and boat costs 2,278 2,241
Building, accommodation and site running costs 51,988 38,982
Staff secondment costs 168,843 121,272
619,652 499,998
----- End of picture text -----

continued...

Page 14

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

8.
SUPPORT COSTS
Governance
Management
costs
£
£
Charitable activities
179,420
5,841
Support costs, included in the above, are as follows:
Management
2025
Charitable
activities
£
Building maintenance
34,509
Website costs
710
Sundries
3,762
Depreciation
39,678
Insurance
23,626
Legal and professional
22,705
Communications and IT
23,163
Rates and utilities
30,527
Office supplies
740
179,420
Governance costs
2025
Charitable
activities
£
Auditors' remuneration
-
Accountancy and legal fees
5,841
5,841		 Totals
£
185,261
2024
Total
activities
£
15,737
1,509
2,297
37,776
18,586
26,185
18,096
27,049
110
147,345
2024
Total
activities
£
7,865
-
7,865

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.

continued...

Page 15

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Employees		 2025
£
291,759
16,670
19,680
328,109
2025
19		 2024
£
232,803
8,499
17,942
259,244
2024
17

Employees

No employees received emoluments over £60,000.

The charity considers its key management personnel (in addition to the board of trustees) to be the Chief Executive. The total employment costs to the Charity of the key management personnel was £52,732 (2024: £51,000).

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Charitable activities
Other income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Charitable activities
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
196,077
282,364
2,061
480,502
53,594
588,528
642,122
(161,620)
3,231,309
3,069,689		 Restricted
funds
£
79,443
-
-
79,443
-
66,680
66,680
12,763
5,008
17,771		 Total
funds
£
275,520
282,364
2,061
559,945
53,594
655,208
708,802
(148,857)
3,236,317
3,087,460

continued...

Page 16

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

12. TANGIBLE FIXED ASSETS

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Fixtures| |Leasehold|Plant and|and|Computer| |property|machinery|fittings|equipment|Totals| |£|£|£|£|£| |COST| |At 1st April 2024|1,806,345|22,955|86,290|827|1,916,417| |Additions|-|-|41|944|985| |At 31st March 2025|1,806,345|22,955|86,331|1,771|1,917,402| |DEPRECIATION| |At 1st April 2024|62,827|4,358|34,994|138|102,317| |Charge for year|32,601|2,295|10,175|275|45,346| |At 31st March 2025|95,428|6,653|45,169|413|147,663| |NET BOOK VALUE| |At 31st March 2025|1,710,917|16,302|41,162|1,358|1,769,739| |At 31st March 2024|1,743,518|18,597|51,296|689|1,814,100|

----- End of picture text -----

At 31 March 2022 the property was revalued by the Trustees. The valuation was based on a market valuation performed by TAPP Chartered Surveyors.

13. FIXED ASSET INVESTMENTS

----- Start of picture text -----
||| |---|---| |Unlisted| |investments| |£| |MARKET VALUE| |At 1st April 2024 and 31st March 2025|1| |NET BOOK VALUE| |At 31st March 2025|1| |At 31st March 2024|1|

----- End of picture text -----

There were no investment assets outside the UK.

The charity owns controlling shares in LCCLF Trading Limited (100% direct control). The company provides events venue services.

----- Start of picture text -----
|||||| |---|---|---|---|---| |Capital and| |Name of undertaking|reserve|Turnover|Expenses|Profit/(Loss)| |£|£|£|£| |LCCLF Trading Limited|1|92,511|(92,511)|-| |Company no. 12049173|

----- End of picture text -----

continued...

Page 17

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Debtors in the ordinary
course of activities
Other debtors
VAT
Prepayments and accrued income
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Creditors in the ordinary course of activities
Taxation and social security
Other creditors
16.
MOVEMENT IN FUNDS
At 1/4/24
£
Unrestricted funds
General fund
636,171
Designated funds - Property
1,743,518
Designated funds - Refurbishment
440,000
Designated Funds - Contingency
250,000
Fixed Asset Reserve
-
3,069,689
Restricted funds
Equipment
17,771
Healthy Cooking Scheme
-
Holiday Foundation
-
Accesible Bikes
-
Green Space Improvements
-
Energy Efficiency
-
17,771
TOTAL FUNDS
3,087,460		 Net
movement
in funds
£
(299,257)
-
(911)
-
(32,601)
(332,769)
21,170
3,225
5,000
14,253
380
74,226
118,254
(214,515)		 2025
£
20,918
111,006
8,736
12,857
153,517
2025
£
44,435
-
29,041
73,476
Transfers
between
funds
£
41,178
(1,743,518)
(100,000)
-
1,802,340
-
-
-
-
-
-
-
-
-		 2024
£
52,999
86,015
-
3,420
142,434
2024
£
2,639
5,054
37,084
44,777
At
31/3/25
£
378,092
-
339,089
250,000
1,769,739
2,736,920
38,941
3,225
5,000
14,253
380
74,226
136,025
2,872,945

continued...

Page 18

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

16. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated funds - Refurbishment
Fixed Asset Reserve
Restricted funds
Equipment
Healthy Cooking Scheme
Holiday Foundation
Accesible Bikes
Green Space Improvements
Energy Efficiency
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
532,649
(831,906)
(299,257)
-
(911)
(911)
-
(32,601)
(32,601)
532,649
(865,418)
(332,769)
24,222
(3,052)
21,170
3,225
-
3,225
5,000
-
5,000
15,000
(747)
14,253
1,350
(970)
380
88,000
(13,774)
74,226
136,797
(18,543)
118,254
669,446
(883,961)
(214,515)

Comparatives for movement in funds

Unrestricted funds
General fund
Designated funds - Property
Designated funds - Refurbishment
Designated Funds - Contingency
Restricted funds
Equipment
Heating
Weekend Delivery
TOTAL FUNDS		 At 1/4/23
£
630,936
1,761,044
589,329
250,000
3,231,309
-
4,241
767
5,008
3,236,317		 Net
movement
in funds
£
20,018
(32,309)
(149,329)
-
(161,620)
17,771
(4,241)
(767)
12,763
(148,857)		 Transfers
between
funds
£
(14,783)
14,783
-
-
-
-
-
-
-
-		 At
31/3/24
£
636,171
1,743,518
440,000
250,000
3,069,689
17,771
-
-
17,771
3,087,460

continued...

Page 19

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

16. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated funds - Property
Designated funds - Refurbishment
Restricted funds
Equipment
Heating
Holiday Food
Weekend Delivery
Healthy Cooking Scheme
Summer Day
Building Maintenance
TOTAL FUNDS		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
480,502
(460,484)
20,018
-
(32,309)
(32,309)
-
(149,329)
(149,329)
480,502
(642,122)
(161,620)
52,785
(35,014)
17,771
-
(4,241)
(4,241)
14,368
(14,368)
-
-
(767)
(767)
5,250
(5,250)
-
2,040
(2,040)
-
5,000
(5,000)
-
79,443
(66,680)
12,763
559,945
(708,802)
(148,857)

Energy Efficiency - Support to improve our energy consumption, considering our location and need for provisions with so many children. Heating was to be improved, with more insulation via new windows and doors.

Green Space Improvements - An intent to provide better camping accommodation on site so children could feel more comfortable and secure in their experience. A new toilet block closer to the camping site was also included.

Accessible Bikes -The purchase of new custom made bikes so children with disabilities could be included in our mountain biking course.

Equipment - Restricted to the provision, replacement, and maintenance of activity equipment (including archery, climbing, and Lineham Explorers) to ensure the safe and continued delivery of our programmes.

Cooking classes - Restricted to delivering cooking classes, led by our qualified chef, that upskill and inspire participants to develop healthy relationships with food, including understanding nutrition and where ingredients are sourced.

Holiday Foundation - Restricted to providing activity days and residential programmes during school holidays, including transport, qualified staff, activities, and meals, to ensure children have safe, engaging, and enriching holiday experiences.

Transfers between funds

In the year ending 31st March 2025, the trustees decided to reallocate the existing designated fund for the property under the new unrestricted designated fund "Fixed Asset Reserve" with additions of other fixed assets held by the Charity.

continued...

Page 20

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

17. RELATED PARTY DISCLOSURES

Due to the shared trading location and address with it's subsidiary trading company LCCLF Trading Limited, the company incurs a portion of the shared costs. The net sum of the costs recharged from the Charity to the is LCCLF Trading Limited is £60,942.

During the year the Charity received a donation from it's subsidiary company of £1,758.

As of 31st March 2025, included in Other debtors, there is a balance of £111,006 owed to the Charity by it's subsidiary company.

During the year £51,000 (2024 - £51,000) was paid to Next Level Business Development, a company connected to Ian Hargreaves for marketing services. If done on a commercial basis, the total value of this work would have been £75,862. A gift in kind of £24,862 has been recognised as a result of this. At the year end £nil (2024 - £nil) was owed to this company.

18. RETIREMENT BENEFIT SCHEMES

Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £19,680 (2024 - £17,942)

Page 21

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025

INCOME AND ENDOWMENTS
Donations and legacies
Gifts in kind
Donations
Legacies
Grants		 2025
2024
£
£
24,862
-
211,913
143,572
-
30,105
149,354
101,843
Charitable activities
School bookings income
Day visit income		 386,129
275,520
268,523
265,081
7,154
17,283
Other income
Other income		 275,677
282,364
7,640
2,061
Total incoming resources
EXPENDITURE
Raising donations and legacies
Seeking donations, grants & legacies
Advertising		 669,446
559,945
10,614
7,622
71,434
45,972
Charitable activities
Wages
Social security
Pensions
Staff related costs
Activity costs
Food catering costs
Livestock
Vehicle and boat costs
Building, accommodation and site running costs
Staff secondment costs		 82,048
53,594
291,759
232,803
16,670
8,499
19,680
17,942
10,505
5,768
8,659
14,544
43,735
53,963
5,535
3,984
2,278
2,241
51,988
38,982
168,843
121,272
Support costs
Management
Building maintenance
Carried forward		 619,652
499,998
34,509
15,737
34,509
15,737

This page does not form part of the statutory financial statements

Page 22

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025

Management
Brought forward
Website costs
Sundries
Depreciation
Insurance
Legal and professional
Communications and IT
Rates and utilities
Office supplies		 2025
£
34,509
710
3,762
39,678
23,626
22,705
23,163
30,527
740		 2024
£
15,737
1,509
2,297
37,776
18,586
26,185
18,096
27,049
110
Governance costs
Auditors' remuneration
Accountancy and legal fees		 179,420
-
2,841		 147,345
7,865
-
2,841 7,865
Total resources expended 883,961 708,802
Net expenditure (214,515) (148,857)

This page does not form part of the statutory financial statements

Page 23