## **Trustees’ Annual Report for the period** **From Period start date To 1[st] April 2021 to Period end date 31[st] March 2022** ## **Charity name: Curly’s Legacy** ## **Charity registration number: 1182633** ## **Objectives and Activities** |**Objectives and Activities**||| |---|---|---| ||SORP
reference|| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The objective of the CIO ‘Curly’s Legacy’ is for
the public benefit, to relieve the needs of
people with disabilities and other special
needs, their families and carers in particular,
but not exclusively by the provision of:
a) Educational visits to a small farm
holding and working farm tailored to
their needs
b) Respite Holidays
c) Providing recreational facilities and
opportunities that will enhance their
personal life skills and improve social,
emotional health and wellbeing.
d) Offering work experience placements.
**e) **Offering young people to gaining
accredited learning through the farms
training and development
programmes.| |Summary of the main activities
in relation to those purposes
for the public benefit, in
particular, the activities,
projects or services identified
in the accounts.|Para 1.17 and
1.19|Curly’s Farm welcomes small groups of
children, young people and adults on to the
farm, each day to learn how to care for,
support and safely work alongside animals and
livestock. With each person being able to work
towards recognised certification in the work
they carry out on the farm. With young people
having bespoke tailormade packages and
experiences taking into consideration of their
individual likes, medical needs and interests.
Curly’s Caravan - a 3 bedroom static caravan
based in Harts Holiday Park, Leysdown, has
welcomed families throughout the year (except
through lockdowns) and given FREE mini
breaks ranging from 2-5 nights depending upon
the families circumstances.| |Statement confirming whether
the trustees have had regard
to the guidance issued by the
Charity Commission on public
benefit|Para 1.18|The Trustee’s are fully aware of the guidance &
activities carried out by Curly’s Legacy at
Curly’s Farm and Curly’s Caravan to benefit the
local community and that of the young people
and adults that use the services/activities and
respite on offer. Through regular visits, formal
and informal conversations, guidance that they
offer.| |---|---|---| ## **Additional information (optional)** You may choose to include further statements where relevant about: **----- Start of picture text -----**
SORP
reference
NA
Policy on grant making
Para 1.38
NA
Policy on social investment
including program related Para 1.38
investment
The contribution made by the volunteers at
Contribution made by Curly’s Farm & Curly’s Caravan has been
volunteers Para 1.38 constant throughout this year. They assist with
animal care, maintenance and fund raising
activities.
Other
**----- End of picture text -----**
## **Achievements and Performance** **----- Start of picture text -----**
SORP
reference
**----- End of picture text -----**
|SORP
reference|SORP
reference|SORP
reference| |---|---|---| |||| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to the
circumstances of its
beneficiaries and any wider
benefits to society as a whole.|Para 1.20|In supporting our community we have
increased the number of schools, groups and
adults that have access to the farm. In doing so
we are supporting more young people and
adults with learning difficulties in their learning
and education. We are supporting an
increasingly growing number of young people
to remain in school/education via our
accredited learning programme. Plus, our
supportive and nurturing approach enables
young people to reach their full potential.
Volunteers working at Curly’s Farm have
gained skills and abilities that have later been
able to help them in gaining meaningful
employment. With some gaining employment
with the charity itself.| Curly’s Caravan has enabled vulnerable families to have a break, build relationships, rest and make lasting memories. The community fully engages with Curly’s Farm with many groups, after school clubs and activity days having waiting lists, due to their popularity. Curly’s Farm, during lockdown, started a food bank to ensure that the most vulnerable were able to feed themselves and know that they had a point of contact during difficult times. Ever since the first UK lockdown and throughout we were able to combat loneliness in a small way. Since then the main food bank has now closed with all families being moved through a ‘managed move' to a Trussell Trust ran food bank. Curly’s Legacy still operates an ‘Emergency Food Bank’, where families that require emergency support out of normal working hours are able to access the food bank. This is only possible through the help and support from local major stores such as Tesco, Morrisons and Aldi. ## **Additional information (optional)** You may choose to include further statements where relevant about: **----- Start of picture text -----**
The purchase of a £24,000.00 3 bedroom static
caravan in 2020 has continued to enable
Achievements against numerous families to have respite holidays
objectives set Para 1.41 through the entire season of 2022. 57x families
having a ‘short break’ at the seaside.
Many schools, numerous children, young
people and adults have attended Curly’s Farm
for educational learning, training and work
experience.
As well as a high percentage of young people
attending Curly’s Farm being chronic school
refusers we work with the schools and parents
to encourage and enable them to remain in the
education system.
Curly’s Legacy has continued to receive
Performance of fundraising donations made throughout from farming fund
activities against objectives set raising, donations as well as community events
where the community have raised monies on
Para 1.41 behalf of Curly’s Legacy.
NA
Investment performance
against objectives Para 1.41
Other
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## **Financial Review** |Review of the charity’s
financial position at the end of
theperiod|Para 1.21|Curly’s Legacy remains in a positive financial
situation.| |---|---|---| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The amount of reserves held are to ensure that
the farms staff could be paid for the sum of
THREE months. As a reflection of the current
pandemic.| |Amount of reserves held|Para 1.22|£64,000| |Reasons for holding zero
reserves|Para 1.22|**NA**| |Details of fund materially in
deficit|Para 1.24|**NA**| |Explanation of any
uncertainties about the charity
continuingas agoingconcern|Para 1.23|**NA**| ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal sources
of funds (including any
fundraising)|Para 1.47|The main portion of funding comes from
charging schools, groups and individuals who
access and use the farm for educational and
wellbeing purposes.
Funds are also raised by the selling of farm
raised meat and eggs directly from the farm.
Curly’s Farm also raises funds through selling
‘Curly’s Farm’ merchandise; and an animal
adoption scheme where the public can adopt
or sponsor a farm animal for a certain amount
of time.
Fund raising events such as, open days, car
boot sales & Christmas Bazaars.
Finally, the charity raises funds through
donations and the seeking of grants.| |---|---|---| |Investment policy and
objectives including any social
investment policy adopted|Para 1.46|**NA**| |A description of the principal
risks facing the charity|Para 1.46|The COVID-19 Pandemic first national
lockdown, meant that the farm was closed for
3 months. The farm then reopened and was
able to bring in limited income. Since then we
continue to face other challenges the likes of
which are the ongoing Bird flu, unexpectedly
severe weather, water supply issues (being
located on an Island)traffic and such.| Other ## **Structure, Governance and Management** **----- Start of picture text -----**
Description of charity’s trusts:
Type of governing document Para 1.25 Constitution of a Charitable Incorporated
(trust deed, royal charter) Organisation
How is the charity constituted? Para 1.25 CIO
(e.g unincorporated
association, CIO)
**----- End of picture text -----**
|Description of charity’s trusts:|Description of charity’s trusts:|Description of charity’s trusts:| |---|---|---| |Type of governing document
(trust deed,royal charter)
Para 1.25
Constitution of a Charitable Incorporated
Organisation||| |How is the charity constituted?
(e.g unincorporated
association,CIO)
Para 1.25
CIO||| |||| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of any
person or body entitled to
appoint one or more trustees|Para 1.25|- Apart from the first charity trustees, every
trustee must be appointed for a term of 3
years by a resolution passed at a properly
convened meeting of the charity trustees.
In selecting individuals for appointment as
charity trustees, the charity trustees must have
regard to the skills, knowledge and experience
needed for the effective administration of the
CIO.
Any member of the CIO may appoint another
person as a proxy to exercise all or any of
that member’s rights to attend, speak and vote
at a general meeting of the CIO. Proxies must
be appointed by a notice in writing (a “proxy
notice”)
**Postal Voting**
Postal voting: (a) The CIO may, if the charity
trustees so decide, allow the members to vote
by post or electronic mail (“email”) to elect
charity trustees or to make a decision on any
matter that is being decided at a general
meeting of the members.
(b) The charity trustees must appoint at least
two persons independent of the CIO to serve
as scrutineers to supervise the conduct of the
postal/email ballot and the counting of votes.
(c) If postal and/or email voting is to be
allowed on a matter, the CIO must send to
members of the CIO not less than [21] days
before the deadline for receipt of votes cast in
this way.| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Policies and procedures
adopted for the induction and
trainingof trustees|Para 1.51|| |---|---|---| |The charity’s organisational
structure and anywider||| **----- Start of picture text -----**
network with which the charity Para 1.51
works
Relationship with any related There are no relationships with any related
parties Para 1.51 parties.
Other
**----- End of picture text -----**
## **Reference and Administrative details** **----- Start of picture text -----**
Charity name Curly’s Legacy
Other name the charity uses
Registered charity number 1182633
Charity’s principal address The Courtyard
Elmley Road
Sheerness
ME12 3SS
**----- End of picture text -----**
**Names of the charity trustees who manage the charity** **----- Start of picture text -----**
Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee (if
whole year
any)
1 Mrs Clare Short Chair
Miss Amber Patricia
2
Neal
3 Mrs Lindsey Bootes
4 Mr Darren Ian Short Treasurer
Mr Matthew John
5
Brooker
Mrs Katrina Vice Chair
6
Margaret Adams
Mr Garry John
7
Ratcliffe
8 Mr T J Thompson
**----- End of picture text -----**
Corporate trustees – names of the directors at the date the report was approved **Director name NA** Name of trustees holding title to property belonging to the charity |**Trustee name**|**Dates acted if not for whole**
**year**|| |---|---|---| |**NA**||| |**Funds held as custodian trustees**|**on behalf of others**|| |Description of the assets held
in this capacity|NA|| |Name and objects of the
charityon whose behalf the|NA|| assets are held and how this falls within the custodian charity’s objects Details of arrangements for NA safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Type of**|**Name**|**Address**| |---|---|---| |**adviser**||| |**NA**||| |||| |||| |||| |**Name of chief executive or names of senior staff members (Optional information)**||| Kyle Thomas Ratcliffe, Head of Charity ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** |**Signature(s)**
**Full name(s)**
**Position (eg Secretary, Chair,**
**etc)**
**Date**|| |---|---| ||**Clare Short**
**Lindsey Bootes**| ||
**Chair**
**Trustee**| ||| ||| REGISTEREO CHARITY PIUMBER: 1182633 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2￿3 FOR CURLY'S LEGACY Calcutt Matthews WBZ Ltd 19 North Street Ashford Kent TN24 8LF CURLV5 LEGACY CONTENTS OF THE FINANCIAL STATEMENTS for the ye￿ Ended 31 March 2023 PaBe Report of the Trustees I to 4 Independent Examiner's Repcrt ststemen1 of Financial Activltles Balance Sbeel Notes to the Financial Statements 8 to 13 Detailed *atement of Financial Acifvitles 14 to 15 CURLY'S LEGACY REPORT OF THE TRUSTEES for the Year Ended 31 March 2023 The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trust@es have adopted the provisions of Accounting and Reportin8 by Charities.. Statement of Recommended Practice applicable to charitles preparinB their a￿9￿￿ts in a￿or￿aN￿ with the Financial Reporting Stsnd6rd applicable in the UK and Republic of Ireland IFRS 1021 {effertlve l January 20191. OBJEcllvES ANDAcrivrriE5 Oblertfves arxl aims The objective of the CIO 'Curly's LeBary' 15 for the public benefit, to relieve the needs of people with disabilitie5 and other 5pec?al needs, their families and carers In partlcular, but not exclusively by the provision of= al Eduotional visits to a srnall fami holding and worklng farm tallored to their needs bl RÈspite Holidays cl Provldiw recreational faalities and opportunities that will Ènhance their personal life skills and improve social, emotional health and wellbein8. dl OfferinBwork experien￿ pla￿Ments. el Offeringyoung people to gaining acuedited learningthrough the farms tralnlng and development programmes. fj Apprentreship work Pla￿ments 518nifi¢ant artlvltles Curly's Farm Continues to welcome small groups of children, younB people and on to the farm, each day to learn how to care for, support and safefy work alongside anlmals and Ilvestock. With each person being able to work towards recognised certification In the work they carry out on the farm. WSth young people havinB bespoke tsilormade patkages and experiences taking into consideratlon of thelr indlvidual Ilkes, medlcal needs and Interests. Curty's Carnvan a 3 bedroom static caravan based In Harts Holiday Park, Leysdown, has wdcomed famllles throughout the year (except through lockdowns) and given FREE mini breaks rawnB from 2-5 ni8hts dependin8 upon the famili￿ circurnst8n¢e5.Duringthe year 43 famllies beefited form this. Many schools. numerous children, young peO￿e and adults have attended Curty's Farm for educatronal leamin& trainIt￿ andwork èxperience. A5 well as a hS8h percentage of young people attending Curlvs Farm beinB chronic school refusers we work with the schools and parents to encourage and enable them lo remain in the educatlon system. Public ber*fit The Trustèe5 are fully aware of the guidance & actlvlties carried out by Curly's Legacy at Curjy's Farm and Curly's Caravan to benefit the local community and that of the young people and adults acces5 Use of the 5ervice51adivitie5 and respite on offer. Through regular vislts, formal and informal conversations, guldance that they offer. ' Termly fulltruslee meetings. ' Yearw AGM to ¢omplete small chariiy commission paperwork ensuring the charity Is.. o working wlth set paramete o benefitting the publlc. o following guidance. o Annual Governance Review Specifictrusteelsl with a particular responsibilitylm)terestlskill meeting such as flnance, safeguardlng etc. Volunteers The contrlbution made by the vobjnteers at CurlV5 Farm & Curly'5 Carawan ha5 been constant throughout this year. Thèy assist with anirnal care, maintenance, and fUnd￿aiSIng activities. Support in maintalnlng the grourtds, small build 'one dav projects and In rai5in8 the profile of the charity at local community and county wide events. Pa8e I CURLYS LEGACY REPORT CFTHETRusfEES forthe Year Ended 31 March 2023 ACHIEVEhlÉNT AND PERFORMANCE Charltab5eartlvStles Thls year through better publictly and representation at local and county èven¢5, the charity has had an Increased number ofj people access Curly'5 Caravan for a free respf(e holiday. Meaning more people. famllles and children, have benefittel from hawng a seaslde holiday to make memorie5 and quality time with their families and loved ones. Wlth greater community interest and a wider audience following the charity on soclal media has Increased the number ol schools. group5 and adults that have access to the farm. In doing so. wè are supportlng more young peO￿e wlth a hlgher level of vulnerablltly, who have a greater chance of becoming involved in crime. wlth most being chroThc school refvsers or have SEMH diffirultie5, with some carry-over from lockdown. The charity ¢ontinue5 to svpport adults with learning difficulties In their learning and educatlon. We are supportinB an Increasinth 8rowin8 number of young people to remain In schooveducation vla our accredlted learning programme. plus. our supportive aThJ nurturlng approach enables young people to reach their full potential. Volunteer5 working at Curty's Farm have 8ained ski115 and abilitie5 that have later been able to help them 8ainin8 meaningfvl employment. With some gaining employment with the charity itsdf. Curly's Caiavan has enabled vulnerable families to have a break, build relationshlps, rest and make lastlr£ Th*morles. The comThJnity fully en8age5 wlth Ctsdy's F8rm wilh many groups, after sthool clubs and artivity days ha￿nE waltlng Ilsts. due to their popularity. In July 2022, the Isle of Sheppey lost Its water supply for 3 days. The charlty worked with water distr11￿tIon polnts and distributed water to the ImmÈdiète community sufrounding the fam) and wider communtty. FINANCIAL R￿lEw Financial posttlon Curfy's Lègacy remains in a posltive financial situation. The amount of reserves held are to ensure that the fam15 Staff and anSmal feeds could be pai(J for the sum of THREE months. A5 a knock-on effectfrom unforeseen changes such as lockdown. Prlnclpal fundin8%>urc•s The charlty's principal sources of funds lincludlnB any fundraisin81- The prlncipal source of funds come from charging schools, groups and individuals to ac￿$ and use the farm for educational purposes. Funds are also gained by the selling of farffl raised meat and eggs dire¢tly from the farm. Curly's Farm also raises funds through selling 'Curty's Farm, merchandise; an animal adoption Scheme whÈrÈ thè public can adopta farm animal ftsr a year. Fund rai5in8 events such as, ¢pen days & Christmas 8izarrelCarols evensng. Flnally, the charlty ralses funds through donatKJns and the seekSng of grants. StRUCWRE. GOVERNANCE ANO MANAGEMENT Go¥emln8document The charity is controlled by itS8overning document. a dÈed of trust and constitutes an unlncorporated charity. Page 2 CURLY'S LEGACY REPORT OF THE TRUSTEES for the Yoar Ended 31 March 2023 STRucfuRE, GI)VERNATrKE AND MANAGEMENT Re£r￿￿ment and appointment of newtru5tees Apart from the first charlty trustee5, every trustee must be appointed for a tem of 3 years by a resolution passed at properly convened meètin8 of the charity trustees. In sele¢ting indimduals for apwjintment as charlty trustees, the chadty trustees must have reBard to the sklll5, knowled8e and experience needed for the effective admlnlstration of the CIO. Any mernber of the CIO may appoinl another person as a proxy to exercise all or any of that member's rlghts to attend, speak and vote at a general meetin8 of the CIO. Proxies must be oppDlnted by a notice In writing la "proxy noti￿") Postal Votin8 Posial voting.. (al The CIO may, If the charity trustees so decide, allow the members to vote by post or electronic mail I'èmail") to elect tharity trustee5 or to make a decision on any matter thal Is being decided at a general meetlng of the members. Ibl The charlty trustees must appoint at least two persons independent of the CIO to serve os scrutlneers to supeNlse Ihe cOnd￿t of the postavemail ballot and the countinE of votes. Icl If postal andlor email votin8 IS to be allowed on a matter, the CIO must send to members of the CIO not less than 1211 days before the deadline for T￿lpt of vote5 cast in this way. Inductlon and tralnln8 of ne41 iru51ee5 Trustee Training- online learnlng via National Open College Trustee induttion by meeting Head of Charbty. meeting staff, young people and other Trustees - On￿ Enhanced DBS has been retumed. REFERENCE AND ADMINISTIIATIVE DETAILS ReBlrtered Charlty numbèr 1182633 Prln¢ipal address The Courtyard Elmley Road Minster on Sea Sheernes5 Kenl ME12 355 Trustees Ms C Short Trustee G Ratcliffe Trustee Ms L Bootes Ms A Stroud Trustee Ireslgned 31.8.231 Ms K Adams Trustee D Short Trustee Mrs L Newbould lappointed l.11.231 Mrs A Burret-Babba8e lappointed l.11.231 TJ Thompson (appointed l.11.221 Indepèndent EM¥rniner NM Hume Calcutt Matthews WBZ Ltd 19 North Street hford Kent TN24 8LF Page 3 CURLY'S LEGACY REPORT OFTHE TRUSTEES forthe Year Ended 31 March 2023 I￿p￿0Ved by order of the board of trustee5 on 12 December 2023 and s8ned on its behalFby. Ms K Adarns- Trustee Page 4 INDEPENOENT EXAMINER'S REPORT TO THE TRUSTEES OF CURLYS IEGACY Indepeneent examiner's reportto the trustees of Curtvs Le8a I report lo the charity trustees on my examination of the accounts of Curlvs Legacy Ithe Trust) for the year ende(I 31 March 2023. Responsibilitiw and basls of re As the ¢hJrity trustees of the Trust you are ￿spOnsible for the preparation of the accounts In accordan￿ wilh the requlrem4)ts ofthe Charlties Art 20111't￿ ACVI. I report Iri respect of my examinatlon of the Trust's acc¢unts carried out under Section 145 of the Att and in carryng out my e>amination I have followed all applicable Dirertions given by the Charity Cornmission under Section 14515llb of the A¢t. Independentexamlner's statement Sinte your char¢ty's Eross income exceeded £250,Crf)O your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered A¢¢ountants in England and Wales, which is one of the listed bodie5. I have cornpleted my examinatlon. I confirm thai no material rnatters have come to my attention in connethlon with the examination givin8 me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or the accounts do not accord with those records,. or the accounts do not compty wilh the applicable requirements wncernin8 the form and content of accounts set out in the Charlties (ACCO￿t5 and Reports1 Regulations 2008 other than any requirement thai the acwunts give a true and fair vlew which is not a matter considered as part of an independent examinatlon. have no concerns and have come across no other matter5 in connection with the examination to which attention should be drawn irt this report in order to enable a proper understsndlryg ol the actounts to bÈ rèached. NM Hume Calcutt Matthew5 WBZ Ltd 19 North Street Ashford Kent TN24 8LF 12 December 2023 Page 5 CURLY'S LEGACY STATEMEiif OF FINANCIAL ACTIVITIES forthe Year Ended 31 March 2023 31.3.23 Unrestricted fvnd 31.3.22 Total funds Notes INCOME ¥•ND ENtX)WMENTS FROM L)onationsand legacies 53,785 53,279 Other tradn8 attlvitie5 Investrnent income 352,219 1,562 Total 619,751 405,503 PENDMJRE ON RaSslngfurKIs 261,618 145,307 Charitabl*a￿￿tt RunninB the Farm Fwdbank costs Caravan hDlidays for thewlnerable 302,267 160,778 2,638 4,477 Other 1.828 Total 563,885 315,028 NET IFK(ME 55,866 90,475 RECONCILIATION OF FUNDS Total fund5 brought forward 125.602 35,127 TOTAL FUNDS CARRIED FORWARD 181.468 125,602 The notes form part of these financial statements Page 6 CURLVS LEGACY BA￿NCE SHEET 31 March2023 31.3.23 Unrestricted fund 31.3.22 Total fund5 Notes FIXEO AS%ts Tangible assets 70.941 37,947 CURRENT ASSETS siocks Debtors Cash at baTrk 2.8(J) 43.641 80,470 44,483 43,172 126.911 87,655 CREDITORS Amounts f)IlirB due within one year 116,3841 NET CURRENT ASSErs 110,527 87,655 TOTAL ASSEfs LESSCURREIIT iIABILmES 181,468 125,602 NEf ASSETS 181,468 125.602 FUNDS Unrestricted funds li 181.468 125.602 TOTAL FUPIDS 181,468 125.602 The financial statements were approved by the Board of Trustees and authorfsed for ￿5ve on 12 December 2023 and were Signed on its behalf by.. K Adams-Trustee The notes fomi part of these finan¢i315tsternents Page 7 CURLY'S LEGACY NOTES TOTHE FINANCIAL STATEMENTS forthe Year Ended 31 March 2023 ACMUNTING POLICIES Basls of preparin8 thefinanclal statemems Thts financial statements of the charity, which 15 a public benÈfrt entlty undèr FRS 102, have been prepared in (Drdantè with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities: Statement of Re￿rnMended Practice applicable to charlties preparing their accounts in arwrdance wlth the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 leffectlve l January 20191,. Hnancial ReportsnB Standard 102 The Financial Reporting StatNlard appllcable In the UK and Republlc of Ireland, and the Ch3ritlès 2011. The financlal ststements have been prepared underthe hIst0￿cal costconventlon. (ome All Income is reco8ni5ed in the Statement of Financial Activities once the charlty has entitlement to the funds. it is probable that the income will be received and the amount can be measured reliablv. Expendlture abilities are re¢ognised a5 expenditure as 500n as there is a legal or constructive obligation commithn8 the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligatlon can be measured rellably. Expenditure is accounted for on an accruals basls and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attrlbuted to parti￿￿al headings they have been allocated to activities on a bas15 con5isient with the use of resources. Grants offèred subjett to condition5 which have not been met at the year end date are noted a5 a commitment bul not accrued as expenditure. TarTrOble fixed assets Depreciation is provided at the followlng annual rates In order tcj wrfite off eath asset over fits estimated useful lrfe. Stod(s Stocks are valued at the lower of cost and net realisable value, after makin8 due allowan￿ for obsolete and movin8 Items. Taxatlon The charity is exempt from tax on its tharitable activities. Fund accountlng Unre5trirted funds can be used In accordance wlth the ch8rltsble oblertbves atthe dlscretéon of the Irustee5. Restricted fvnds can only be used for partlcular restrlctÈd purposes within the oblects of the charitv. Restrictitsn5 arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanatlon of ihe nature and pvrpose of each fund is induded In the notes to the financlal 5tstements. Hire purchase and leaslngcommitrnents Rentals paid under operatin8 lease5 are char8ed to the Statement of FSnandal Actfvitles orh a stravJhi line basi5 over the period of the lease. Penslon ¢osts and other post-retlrement ber￿lts The charfty operates a defined contribution pension scheme. Contributions payable to the char￿5 penson scheme are tharged to the Statement of Financial Actiwtie5 in the period to which thèy relate. Page 8 continued... CURLY'S IEGACY NOTES TOTHE FINANCIAL STATEMENTS- Contlnued for the Year Ended 31 March 2023 OIHER TRADING AcrivtnE5 31.3.23 31.3.22 AQA rewstrations Admissions Respite se￿￿$ Other Servbces 4,942 550,703 5.539 3.220 3,180 349,039 564,404 352,219 INVEsfMENT INCOME 313.23 31.3.22 Interest retwvable- trading 1562 TRUSTEES, REMUNERATrON AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022. Tru5tee5' expenses There were no trustees. expenses paid foi the year ended 31 March 2023 nor f¢y the year ended 31 March 2022. COMPARATIVES FOR THE STATEME1￿ OF F114ANCIAL AcnvtriES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 53,279 Other trading actlvltles Investment Income 352,219 Totsl 405,503 EXPENDITURE ON Raisingfunds 145.307 Charltable actlvltles Running the Farm Foodbank costs Caravan holidays for the vulnerable 160,778 2,638 4,4 Other 1.828 Total 315,028 NEf INCOME 90.475 PaBe 9 continued... CURLY'S LEGACY NOTES TOTHE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2023 C(YIPARATIVES FOR THE STATEMENT OF FINANCIAL ACriv￿lE$- ¢ontiryJed Unrestrirted fund RECONCILIATION OF FUNDS Total fund5 brou8ht forward 35,127 TOTAL FUNOS CARRIED FORWARD 125,602 TANGIBLE FD(ED ASSErs Imwovement5 to property Fixtures and frttings Plant and machinery C05T At l April 2022 Additions 21.478 20,428 s￿12 1,266 200 At 31 March 2023 41.9CkS 5,812 1.466 DEPREaATION Char8e for year 1.453 346 NEfBOOK VAW At 31 March 2023 41,906 4,359 1,120 At31 Marth 2022 21.478 5,812 1,266 Motor vehicles Computer equipment Totals At l April 2022 Additions 8,50) 17.790 891 251 37.947 38,669 At 31 March 2023 26.290 1,142 76,616 DEPRECIATION Charge for year 3,648 228 5.675 NEf BOOK VALUE At 31 March 2023 22,642 914 70.941 At 31 March 2022 8,51X) 891 37.947 Page 10 continued... CURLY'S IEGACY NOTES TQ THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2023 31.3.23 31.3.22 5tKks 2,8CKI OEaTORS: AMOUNTS FALUNG DUE WITHIN ONE YÉAR 31.3.23 31.3.22 Trade debtors Other debtors Acrruals 38,199 29.644 4,560 14,839 43,641 44,483 cRED￿oR5. AMOUlffS FALUNG DUE wrrHY4 ONE YEAR 31.3.23 31.3.22 Bank loan5 and overdraft5 (see note 101 Trade creditors Oth2rcreditors 9X)69 7,311 16.384 io. LOANS An ￿alysiS of the maturity of loans is given below: 31.3.23 31.3.22 Amounts falling due within oneyear on demand: Bank overdraft5 ii. mOVEMETr￿ IN FUNDS Net movement I funds At 31.3.23 At 1.4.22 Unrestrlctedfund5 General fund 125,602 55.866 181,468 TOTAL FUNDS 125,602 55,866 181,468 Page 11 continued... CURLVS LEGACY NOTE5 TOTHE FINANCIAL STATEMENTS- continued forthe Year Ende(131 March 2023 ii. MOVEMENT IN FUNDS- conlityjed Net movement in fund5, induded in the above are as follows.. Incomlng resourtes Resources Èxpended Movement funds Unrestrlct*d fvnds General fund 619,751 1563,8851 55,866 TOTAL FUNDS 619,7SI 1563,8851 55.866 C(¥nparathiesfor m¢wement in funds Net movement in funds At 31.3.22 At 1.4.21 Unrestrfct•d funds Geneial fund 35,127 9J,475 125,602 TOTAL FUNDS 35.127 90,475 125,602 Comparative net movement In funds, included in the above are as follows.. Incomin8 sour Re50urce5 expended Movement In funds Unrestridèd fvnd5 Generalfund 405,503 1315.0281 90,475 TOTAL FUNDS 405,503 1315,0281 SYl.475 Acurrentyear 12 mc￿th$ and prior year 12 months tombined position Is as frAIows: Net m￿ernent in funds At 31.3.23 At 1.4.21 UffestriLTrd funds General fund 35,127 146341 181,468 TOTAL FU14DS 35.127 146,341 181,468 PaBè 12 continued... CURLY'S iEGACY NOTES TOTHE FINANCIAL STATEMENTS- continued for the Y&r Ended 31 March 2023 ii. MDVEMENT IN FUNDS- ¢pntinued A (urreni year 12 m¢nths and prlor year 12 months combined net movement in fund5, included In the above are a5 follows.. Incomin8 resources Resources expended Movement in funds Urre5tr5Lted funds G￿eral fund 1,025,254 1878,9131 146,341 TofAL FUNDS 1,025,254 1878,9131 146,341 RELATED DISCLOSURES Therewere no related party transaction5 for the year ended 31 March 2023. Page 13 CURLY'S LEGACY DETAILEDsfATEMENTOF FINANCIALACTIVITIES forthe Year Ended 31 March 2023 31.3.23 31.3.22 INCOME AND ENDOWMENTS Drywtipnsand leBade5 Gifts O¢nations Donated services and facllbtles Farm Inc(me Grants ie¢eivable 121 10,854 2,116 23,242 17.575 19,883 19,433 13.960 53,785 53,279 Other tradrw actlvltles AON registration5 Admis5lon% Rèspitè Servi￿$ Other Sermces 4,942 550.703 5.539 3.220 3.180 349.039 564.404 351219 Im1￿ment Ir£ome Inte￿$t receivable-trading 1.562 Total incomln8resources 619.751 405,503 EXPENDrnJRE other tradkng acthltles Wages Social security Bad debts aosin8Stock 208,346 10.886 45.186 12,8001 145,307 261,618 145,307 aritable actlvltle5 Animal costs Farm costs Rates andwater Insurance ght and hèat Postage and stationery AdvÈrtisinB su￿1r1e$ Cleaning and sanitatlon Carrled fO￿ard 59.372 57.661 4,319 4,327 5.649 18,232 4,%4 10,807 14,986 180,317 48,122 41,324 2,219 1.166 2.367 5,086 2,828 7,570 7,363 I￿,045 This page doe5 I￿t form part of the statutory finantial statements Page 14 CURLYS I.EGACY DETAILEDSTATEMENT OF FINANcIALA￿1v￿IES for the Year Ended 31 March 2023 31.3.23 31.3.22 Charitsble artivilies Brought forward Running ¢0sts Staff expÉoses Grants toirndividuals 180,317 7,244 605 36 118,(145 2,638 361 188,202 121,044 Other Maintenarte 1,828 support fQsts Mana8ement Telèphone Health Safety Costs Kent Couiiy Show costs Travel Event costs Plant and machinery Flxtures and fittin8S Motorvehicles Computei equipment 8,780 2,707 2,387 677 1.823 1,453 346 3,648 228 3,117 22,049 3,117 Flnan(e Bank chaFges 2,623 Human resources Wage5 Social setur5ty Pensions 81,375 3,382 4,746 34,444 5,505 89.503 39,949 Oth Bank interesi L160 Governanth costs Acctsunlancy and legal fees 2,033 Total resour￿ expended 563.885 315.028 Net In￿me 55,866 90,475 This pa8e thjes not form part of the statutt>ry financsal stateTh*nt5 Page 15 INDEPENOENT EXAMINER'S REPORT TO THE TRUSTEES OF CURLYS IEGACY Indepeneent examiner's reportto the trustees of Curtvs Le8a I report lo the charity trustees on my examination of the accounts of Curlvs Legacy Ithe Trust) for the year ende(I 31 March 2023. Responsibilitiw and basls of re As the ¢hJrity trustees of the Trust you are ￿spOnsible for the preparation of the accounts In accordan￿ wilh the requlrem4)ts ofthe Charlties Art 20111't￿ ACVI. I report Iri respect of my examinatlon of the Trust's acc¢unts carried out under Section 145 of the Att and in carryng out my e>amination I have followed all applicable Dirertions given by the Charity Cornmission under Section 14515llb of the A¢t. Independentexamlner's statement Sinte your char¢ty's Eross income exceeded £250,Crf)O your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered A¢¢ountants in England and Wales, which is one of the listed bodie5. I have cornpleted my examinatlon. I confirm thai no material rnatters have come to my attention in connethlon with the examination givin8 me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or the accounts do not accord with those records,. or the accounts do not compty wilh the applicable requirements wncernin8 the form and content of accounts set out in the Charlties (ACCO￿t5 and Reports1 Regulations 2008 other than any requirement thai the acwunts give a true and fair vlew which is not a matter considered as part of an independent examinatlon. have no concerns and have come across no other matter5 in connection with the examination to which attention should be drawn irt this report in order to enable a proper understsndlryg ol the actounts to bÈ rèached. NM Hume Calcutt Matthew5 WBZ Ltd 19 North Street Ashford Kent TN24 8LF 12 December 2023 Page 5