REGISTERED CHARITY NUMBER: 1182633
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
FOR
CURLY'S LEGACY
Calcutt Matthews WBZ Ltd
19 North Street
Ashford
Kent
TN24 8LF
CURLY'S LEGACY
CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024
|
Page |
Report of the Trustees |
1 to 4 |
Independent Examiner's Report |
5 |
Statement of Financial Activities |
6 |
Balance Sheet |
7 |
Notes to the Financial Statements |
8 to 13 |
Detailed Statement of Financial Activities |
14 to 15 |
CURLY'S LEGACY
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2024
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31March2024. The
trusteeshaveadoptedtheprovisionsof AccountingandReportingbyCharities:Statementof Recommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicablein the
UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
TheobjectiveoftheCIO'Curly'sLegacy'isforthepublicbenefit,torelievetheneedsofpeoplewithdisabilities 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)Providingrecreationalfacilitiesandopportunitiesthatwillenhancetheirpersonallifeskillsandimprove 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.
f) Apprenticeship work placements
Significant activities
Curly's Farm continuesto welcome small groups of children,young people and adults on to the farm, each day to learn
howtocarefor,supportandsafelyworkalongsideanimalsandlivestock.Witheachpersonbeingableto work
towards recognised certificationin 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'sCaravan-a3bedroomstaticcaravanbasedinHartsHolidayPark,Leysdown,haswelcomed families
throughoutthe year(exceptthroughlockdowns)andgivenFREEminibreaksrangingfrom 2-5 nightsdepending upon
the familiescircumstances.Duringthe year30 familiesbenefitedfrom this,inculdinga localhome for adultswith high
needs.
.
Manyschools,numerouschildren,youngpeopleandadultshaveattendedCurly'sFarmforeducational learning,
training and work experience.
AswellasahighpercentageofyoungpeopleattendingCurly'sFarmbeingchronicschoolrefusersweworkwith the
schools and parents to encourage and enable them to remain in the education system.
OverthelastyearCurly'sFarmhasstartedanapprenticeshipprogramme,takingon5youngapprentices,4of which
havean EHCPin placeandhavegraduatedfrom usingCurly'sFarmon a regularbasiswiththeirschools/provisions to
beinginafull-timeapprenticeship.Thishasbeenachievedwiththesupportofanapprenticeshipgrantspanning 3
years, and backing from a training and skills provider.
Public benefit
TheTrusteesarefullyawareoftheguidance&activitiescarriedoutbyCurly'sLegacyatCurly'sFarmand Curly's
Caravantobenefitthelocalcommunityandthatoftheyoungpeopleandadultsaccessuseofthe services/activities
and respite on offer. Through regular visits, formal and informal conversations, guidance that they offer.
" Termly full trustee meetings.
" Yearly AGM to complete small charity commission paperwork ensuring the charity is:
o working with set parameters.
o benefitting the public.
o following guidance.
o Annual Governance Review
" Specific trustee(s) with a particular responsibility/interest/skill meeting such as finance, safeguarding etc.
Page 1
CURLY'S LEGACY
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2024
OBJECTIVES AND ACTIVITIES
Volunteers
ThecontributionmadebythevolunteersatCurly'sFarm&Curly'sCaravanhasbeenconstantthroughoutthis year.
They assist with animal care, maintenance, and fund-raising activities.
Supportinmaintainingthegrounds,smallbuild'oneday'projectsandinraisingtheprofileofthecharityat local
community and county wide events.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
With greater communityinterest and a wider audiencefollowingthe charityon social media has increasedthe number
of schools,groupsandadultsthathaveaccesstothefarm.Indoingso,we aresupportingmoreyoungpeoplewith a
higher level of vulnerability,who have a greater chance of becominginvolvedin crime, with most being chronic school
refusers or have SEMH difficulties, with some carry-over from lockdown.
The charitycontinuesto supportadultswith learningdifficultiesin their learningand education.We are supporting an
increasinglygrowingnumberofyoungpeopletoremaininschool/educationviaouraccreditedlearning programme.
Plus, our supportive and nurturing approach enables young people to reach their full potential.
VolunteersworkingatCurly'sFarmhavegainedskillsandabilitiesthathavelaterbeenabletohelpthem 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.
ThecommunityfullyengageswithCurly'sFarmwithmanygroups,afterschoolclubsandactivitydayshaving waiting
lists, due to their popularity.
FINANCIAL REVIEW
Financial position
Curly's Legacy remains in a positive financial situation.
Theamountofreservesheldaretoensurethatthefarmsstaffandanimalfeedscouldbepaidforthesumof THREE
months. As a knock-on effect from unforeseen changes such as lockdown.
Principal funding sources
The charity'sprincipalsourcesof funds(includinganyfundraising)- The principalsourceof fundscome from charging
schools,groupsandindividualstoaccessandusethefarmforeducationalpurposes.Fundsarealsogainedby the
selling of farm raised meat and eggs directly from the farm.
Curly's Farm also raises funds throughselling'Curly'sFarm' merchandise;an animaladoptionscheme where the public
can adopt a farm animal for a year.
Fund raising events such as open days and seasonal events, for instance Christmas Carols, Easter events and Halloween
walks..
Finally, the charity raises funds through donations and the seeking of grants.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Page 2
CURLY'S LEGACY
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees
Apart from the first charitytrustees,every trusteemust be appointedfor a term of 3 years by a resolutionpassed at a
properly convened meeting of the charity trustees.
Inselectingindividualsforappointmentascharitytrustees,thecharitytrusteesmusthaveregardtothe skills,
knowledge and experience needed for the effective administration of the CIO.
Any member of the CIO may appointanother person as a proxy to exercise all or any of that member's rights to attend,
speakandvoteatageneralmeetingoftheCIO.Proxiesmustbeappointedbyanoticeinwriting(a"proxy notice")
Postal Voting
Postalvoting:(a)The CIO may,if the charitytrusteesso decide,allowthe membersto voteby postor 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 charitytrusteesmust appointat leasttwo personsindependentof the CIO to serve as scrutineersto supervise
the conduct of the postal/email ballot and the counting of votes.
(c) If postaland/oremailvotingis to be allowedon a matter,the CIO mustsendto membersof the CIO notless than
[21] days before the deadline for receipt of votes cast in this way.
Induction and training of new trustees
Trustee Training - online learning via National Open College
TrusteeinductionbymeetingHeadofCharity,meetingstaff,youngpeopleandotherTrustees-onceEnhanced DBS
has been returned.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1182633
Principal address
The Courtyard
Elmley Road
Minster on Sea
Sheerness
Kent
ME12 3SS
Trustees
Ms L Bootes
Ms K Adams Trustee
D Short Trustee
Mrs L Newbould (appointed 1.11.23)
Mrs A Burret-Babbage (appointed 1.11.23)
T J Thompson
Independent Examiner
NM Hume
Calcutt Matthews WBZ Ltd
19 North Street
Ashford
Kent
TN24 8LF
Page 3
CURLY'S LEGACY
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2024
Approved by order of the board of trustees on 26 July 2024 and signed on its behalf by:
Ms K Adams - Trustee
Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
CURLY'S LEGACY
Independent examiner's report to the trustees of Curly's Legacy
IreporttothecharitytrusteesonmyexaminationoftheaccountsofCurly'sLegacy(theTrust)fortheyear ended
31 March 2024.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
I reportinrespectof my examinationof theTrust'saccountscarriedoutunderSection145of theActandin carrying
out my examinationI have followedall applicableDirectionsgiven by the CharityCommissionunder Section 145(5)(b)
of the Act.
Independent examiner's statement
Since your charity'sgross incomeexceeded£250,000your examinermust be a member of a listedbody.I can confirm
thatI am qualifiedto undertakethe examinationbecauseI am a member of the Instituteof CharteredAccountants in
England and Wales, which is one of the listed bodies.
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnection 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.
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
NM Hume
Calcutt Matthews WBZ Ltd
19 North Street
Ashford
Kent
TN24 8LF
26 July 2024
Page 5
CURLY'S LEGACY
STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2024
31.3.24
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
93,846
Other trading activities
2
586,535
Investment income
3
2,175
Total
682,556
EXPENDITURE ON
Raising funds
4
328,747
Charitable activities
Running the Farm
271,701
Total
600,448
NET INCOME
82,108
RECONCILIATION OF FUNDS
Total funds brought forward
181,468
TOTAL FUNDS CARRIED FORWARD
263,576 |
31.3.23
Total
funds
£
53,785
564,404
1,562 |
|
619,751 |
|
261,618
302,267 |
|
563,885 |
|
55,866
125,602 |
|
181,468 |
The notes form part of these financial statements
Page 6
CURLY'S LEGACY
BALANCE SHEET
31 March 2024
31.3.24
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
117,305
CURRENT ASSETS
Stocks
8
2,600
Debtors
9
73,034
Cash at bank
130,681
206,315
CREDITORS
Amounts falling due within one year
10
(33,618)
NET CURRENT ASSETS
172,697
TOTAL ASSETS LESS CURRENT LIABILITIES
290,002
NET ASSETS
290,002
FUNDS
12
Unrestricted funds
263,576
TOTAL FUNDS
263,576 |
31.3.23
Total
funds
£
70,941
2,800
43,641
80,470
126,911
(16,384)
110,527
181,468
181,468
181,468
181,468 |
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon26July2024and were
signed on its behalf by:
K Adams - Trustee
The notes form part of these financial statements
Page 7
CURLY'S LEGACY
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2024
1. ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
Charities Act 2011. The financial statements have been prepared under the historical cost convention.
INCOME
All income is recognised in the Statement of FinancialActivitiesonce the charityhas entitlementto the funds, it
is probable that the income will be received and the amount can be measured reliably.
EXPENDITURE
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountof theobligationcanbe measuredreliably.Expenditureisaccountedforonanaccruals basis
andhasbeenclassifiedunderheadingsthataggregateallcostrelatedto thecategory.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.
Grants offered subject to conditionswhich have not been met at the year end date are noted as a commitment
but not accrued as expenditure.
TANGIBLE FIXED ASSETS
Depreciationis providedat the followingannualrates in order to write off each asset over its estimated useful
life.
STOCKS
Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowanceforobsolete and
slow moving items.
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.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe 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.
HIRE PURCHASE AND LEASING COMMITMENTS
Rentalspaidunder operatingleases are chargedto the Statementof FinancialActivitieson a straightline basis
over the period of the lease.
PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity's pension
scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 8
CURLY'S LEGACY
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024
2. OTHER TRADING ACTIVITIES
AQA registrations
Admissions
Respite Services
Other Services
INVESTMENT INCOME
Interest receivable - trading
RAISING FUNDS
RAISING DONATIONS AND LEGACIES
Support costs |
31.3.24
£
5,314
562,150
4,733
14,338
586,535
31.3.24
£
2,175
31.3.24
£
2,194 |
31.3.23
£
4,942
550,703
5,539
3,220 |
|
|
564,404 |
|
|
31.3.23
£
1,562
31.3.23
£
- |
3. INVESTMENT INCOME
4. RAISING FUNDS RAISING DONATIONS AND LEGACIES
5. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2024norforthe year
ended 31 March 2023.
TRUSTEES' EXPENSES
Therewerenotrustees'expensespaidfortheyearended31March2024norfortheyear ended
31 March 2023.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
|
|
Unrestricted |
|
fund |
|
£ |
INCOME AND ENDOWMENTS FROM |
|
Donations and legacies |
53,785 |
Other trading activities |
564,404 |
Investment income |
1,562 |
Total |
619,751 |
EXPENDITURE ON |
|
Raising funds |
261,618 |
Charitable activities |
|
Running the Farm |
302,267 |
continued...
Page 9
CURLY'S LEGACY
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
7.
|
Unrestricted |
|
fund |
|
£ |
Total |
563,885 |
NET INCOME |
55,866 |
RECONCILIATION OF FUNDS |
|
Total funds brought forward |
125,602 |
TOTAL FUNDS CARRIED FORWARD |
181,468 |
TANGIBLE FIXED ASSETS |
|
Improvements
to
property
£
COST
At 1 April 2023
41,906
Additions
5,335
At 31 March 2024
47,241
DEPRECIATION
At 1 April 2023 and 31 March 2024
-
NET BOOK VALUE
At 31 March 2024
47,241
At 31 March 2023
41,906
Motor
vehicles
£
COST
At 1 April 2023
26,290
Additions
5,400
At 31 March 2024
31,690
DEPRECIATION
At 1 April 2023 and 31 March 2024
3,648
NET BOOK VALUE
At 31 March 2024
28,042
At 31 March 2023
22,642 |
Plant and
machinery
£
5,812
27,917
33,729
1,453
32,276
4,359
Computer
equipment
£
1,142
977
2,119
228
1,891
914 |
Fixtures
and
fittings
£
1,466
6,735 |
|
|
8,201 |
|
|
346 |
|
|
7,855 |
|
|
1,120 |
|
|
Totals
£
76,616
46,364 |
|
|
122,980 |
|
|
5,675 |
|
|
117,305 |
|
|
70,941 |
continued...
Page 10
CURLY'S LEGACY
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024
8.
STOCKS
Stocks
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
VAT
Accruals
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 11)
Trade creditors
Taxation and social security
Other creditors
11.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
12.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS |
At 1.4.23
£
181,468
181,468 |
31.3.24
£
2,600
31.3.24
£
21,222
-
51,812
-
73,034
31.3.24
£
-
15,782
15,836
2,000
33,618
31.3.24
£
-
Net
movement
in funds
£
82,108
82,108 |
31.3.23
£
2,800
31.3.23
£
38,199
882
-
4,560
43,641
31.3.23
£
4
9,069
-
7,311
16,384
31.3.23
£
4
At
31.3.24
£
263,576 |
|
|
|
263,576 |
continued...
Page 11
CURLY'S LEGACY
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024
12. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Incoming
resources
£
682,556
682,556 |
Resources
Movement
expended
in funds
£
£
(600,448)
82,108
(600,448)
82,108 |
|
|
|
Comparatives for movement in funds
At 1.4.22
£
Unrestricted funds
General fund
125,602
TOTAL FUNDS
125,602
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
619,751
TOTAL FUNDS
619,751 |
Net
movement
At
in funds
31.3.23
£
£
55,866
181,468
55,866
181,468
Resources
Movement
expended
in funds
£
£
(563,885)
55,866
(563,885)
55,866 |
|
|
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
At 1.4.22
£
125,602
125,602 |
Net
movement
in funds
£
137,974
137,974 |
At
31.3.24
£
263,576 |
|
|
|
263,576 |
continued...
Page 12
CURLY'S LEGACY
NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2024
12. MOVEMENT IN FUNDS - continued
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
1,302,307 |
(1,164,333) |
137,974 |
TOTAL FUNDS |
1,302,307 |
(1,164,333) |
137,974 |
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
Page 13
CURLY'S LEGACY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2024
|
31.3.24 |
31.3.23 |
|
£ |
£ |
INCOME AND ENDOWMENTS |
|
|
Donations and legacies |
|
|
Gifts |
(2) |
(2) |
Donations |
48,895 |
10,854 |
Donated services and facilities |
8,758 |
2,116 |
Farm Income |
14,945 |
23,242 |
Grants receivable |
21,250 |
17,575 |
|
93,846 |
53,785 |
Other trading activities |
|
|
AQA registrations |
5,314 |
4,942 |
Admissions |
562,150 |
550,703 |
Respite Services |
4,733 |
5,539 |
Other Services |
14,338 |
3,220 |
|
586,535 |
564,404 |
Investment income |
|
|
Interest receivable - trading |
2,175 |
1,562 |
Total incoming resources |
682,556 |
619,751 |
EXPENDITURE |
|
|
Other trading activities |
|
|
Wages |
290,688 |
208,346 |
Social security |
35,865 |
10,886 |
Bad debts |
- |
45,186 |
Closing stock |
- |
(2,800) |
|
326,553 |
261,618 |
Charitable activities |
|
|
Animal costs |
69,791 |
59,372 |
Farm costs |
17,497 |
57,661 |
Rates and water |
14,415 |
4,319 |
Insurance |
5,596 |
4,327 |
Light and heat |
55 |
5,649 |
Postage and stationery |
3,661 |
18,232 |
Advertising |
6,055 |
4,964 |
Sundries |
15,014 |
10,807 |
Cleaning and sanitation |
15,071 |
14,986 |
Carried forward |
147,155 |
180,317 |
This page does not form part of the statutory financial statements
Page 14
CURLY'S LEGACY
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2024
|
31.3.24 |
31.3.23 |
|
£ |
£ |
Charitable activities |
|
|
Brought forward |
147,155 |
180,317 |
Running costs |
5,757 |
7,244 |
staff expenses |
- |
605 |
Grants to individuals |
2,621 |
36 |
|
155,533 |
188,202 |
Support costs |
|
|
Management |
|
|
Telephone |
6,613 |
8,780 |
Health And Safety costs |
2,233 |
2,707 |
Kent County Show costs |
2,177 |
2,387 |
Travel |
3,503 |
677 |
Event costs |
- |
1,823 |
Plant and machinery |
- |
1,453 |
Fixtures and fittings |
- |
346 |
Motor vehicles |
- |
3,648 |
Computer equipment |
- |
228 |
|
14,526 |
22,049 |
Finance |
|
|
Bank charges |
451 |
480 |
Human resources |
|
|
Wages |
89,823 |
81,375 |
Social security |
5,289 |
3,382 |
Pensions |
6,073 |
4,746 |
|
101,185 |
89,503 |
Governance costs |
|
|
Accountancy and legal fees |
2,200 |
2,033 |
Total resources expended |
600,448 |
563,885 |
Net income |
82,108 |
55,866 |
This page does not form part of the statutory financial statements
Page 15