2022-04-30-accounts

Charity name		Susan's Farm	CIO	CIO
Charity rogistration	number	1183223
Principal office		145Houghton		Road
		CARLISLE
		CA3 OLD
Registered office		145Houghton		Road
		CARLISLE
		CA3 OLD
Trustees		F Merritt-Smith,		Chair
		L Slater
		J McGarry			(Resigned	30September 2021)
		J Aglionby
		W Laidlaw			(Appointed	12August 2021)
Accountant		Dodd &Co Limited
		FIFTEEN Rosehill
		Montgomery	Way
		Rosehill Estate
		CARLISLE
		CA1 2RW

				Unrestricted	Restricted	Total Funds	Total Funds
				Funds	Funds	2022	2021
			Note	E	E	E	E
Income and endowments		from:
Donations and legacies				6,428	20,563	26,991	32,382
Invesbnent income				210		210	227
Charitable activities				135,111	4,508	139,619	101,779
Total income				141,749	25,071	166,820	134,388
Expenditure on: Charitable activities				151,889	40,267	192,156	166,718
Total expenditure				151,889	40,267	192,156	166,718
Net expenditure before transfers				(10,140)	(15,196)	(25,336)	(32,330)
Transfers
Gross transfers between		funds
Net movements in	funds			(10,140)	(15,196)	(25,336)	(32,330)
Reconciliation of	funds
Total funds brought	forward			214,022	53,137	267,159	299,489
Total funds carried	forward			203,882	37,941	241,823	267,159

				2022		2021
			Note
Fixed assets
Intangible assets			11				2,100
Tangible assets			12		112,766		128,077
					112,766		130,177
Current assets
Stocks and work	in progress			12,728		14,593
Debtors			13	12,814		7,185
Cash at bank and	in	hand		109,763		120,234
				135,305		142,012
Creditors: Amounts		falling due within
one year			14	(6,248)		(5,030)
Net current assets					129,057		136,982
Net assets					241,823		267,159
The funds ofthe	charity:
Restricted funds					37,941		53,137
Unrestricted funds
Unrestricted income		funds			203,882		214,022
Total charity funds					241,823		267,159

			Unrestricted	Restricted	Total Funds	Total Funds
			Funds	Funds	2022	2021
Donations and	legacies
Donations			3,718		3,718	7,055
Grants
UK Government	grants					2,290
Admin worker grant				15,000	15,000	15,000
Stanwix RPC				563	563	889
The Retreat York Benevolent		Fund				2,148
Hadfield Trust				5,000	5,000	5,000
Cumbria Wildlife	Trust		2,710		2,710
			2,710	20,563	23,273	25,327
			6,428	20,563	26,991	32,382

	Unrestricted	Unrestricted	Restricted	Total Funds	Total Funds
	Funds		Funds	2022	2021
Interest on cash deposits		210		210
AII ofthe investment	income in 2021 related to unrestricted	funds.

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2022	2021
				E
Education
Alternative provision		19,498		19,498	10,424
School visits income		12,951		12,951	327
Care farming income		15,737		15,737	12,760
Growing changes income			4,508	4,508	3,265
Training income		5,992		5,992	3,485
Event income		824		824
Other income		1,035		1,035
(Profit)/loss on sale oftangible for charity's own use	fixed assets held				96
		56,037	4,508	60,545	30,601
Farming
RPA - Basic Payment Scheme		11,092		11,092	9,552
RPA - Land Management		18,113		18,113	14,820
Farm produce sales		34,583		34,583	35,416
Produce sales		7,061		7,061	5,054
Livestock sales		5,115		5,115	4,297
Grazing income		3,110		3,110	2,039
		79,074		79,074	71,178
		135,111	4,508	139,619	101,779

		Education	Farming		Total	Total
					2022	2021
Direct costs
Opening stock			14,593		14,593	15,236
Growing changes purchases		87			87	53
Sheep purchases			1,458		1,458	1,539
Purchase ofgoods for resale			5,468		5,468	4,690
Closing stock			(12,728)		(12,728)	(14,593)
Wages and salaries		72,337	16,411		88,748	74,143
Subcontract cost		7,868			7,868	5,555
Staff training		713			713	1,993
School visit expenses		3,872			3,872	1,305
Meat butchering end dressing			8,657		8,657	8,113
Feedstuffs			2,713		2,713	3,361
Veterinary and medicines		60	2,428		2,488	3,472
Care farming expenses		1,528			1,528	1,015
Farm produce expenses		472	1,296		1,768	3,794
Alternate provision expenses		1,696			1,696	939
Grazing and wintering		526	1,688		2,214	607
Employment costs		2,959	2,218		5,177	3,615
		92,118	44,202		136,320	114,837
Support costs
Water rates		281			281	3,084
Insurance		4,631			4,631	3,626
Event expenses		565			565
Haulage		51		324	375	494
Repairs and renewals		6,918	1,940		8,858	8,275
Fencing		8,394			8,394	2,500
Machinery repairs		157			157	599
Dog expenses				109	109	612
Telephone and fax		1,056			1,056	594
Printing, postage and stationery		826			826	1,039
Sundry expenses		3,715			3,715	3,079
Motor expenses		5,213			5,213	8,447
Marketing		20			20	77
Accountancy fees		2,473			2,473	5,523
Independent examiner's	fee	600			600	600
Bank charges		572			572	442
Amortisation ofentitlements		2,100			2,100	2,100
Depreciation ofimprovements		4,182			4,182	4,182
Depreciation of plant and	machinery	3,419			3,419	3,871
Depreciation ofmotor vehicles		7,178			7,178	1,660
Depreciation ofoffice equipment		1,112			1,112	1,077
		53,463	2,373		55,836	51,881

Cost
As at 1 May 2021 and 30 April 2022	4,200
Amortisation
As at 1 May 2021	2,100
Charge for the year	2,100
As at 30April 2022	4,200
Net book value
As at 30April 2022
As at 30April 2021	2,100

		Tenant' s		Plant and	Office
		improvements	Motor vehicles	machinery	equipment	Total
		E	E	R		K
Cost
As at	1 May 2021	83,644	31,705	30,655	3,338	149,342
Additions				580		580
As at	30April
2022		83,644	31,705	31,235	3,338	149,922
Depreciation
As at	1 May 2021	8,633	2,992	8,202	1,438	21,265
Charge for the year		4,182	7,178	3,419	1,112	15,891
Asat 2022	30April	12,815	10,170	11,621	2,550	37,156
Net book value
As at 2022	30April	70,829	21,535	19,614	788	112,766
As at 2021	30April	75,011	28,713	22,453	1,900	128,077

			2022f	2021
Trade debtors			7,345	2,320
Other debtors				3,062
Prepayments	and accrued income		5,469	1,803
			12,814	7,185
Creditors: Amounts		falling due within one year
			2022	2021
Trade creditors			1,964	2,117
Taxation and	social security		763
Other creditors			180	25
Accruals and	deferred	income	3,341	2,888
			6,248	5,030

			At	1 May	Incoming	Resources		At 30April
			2021		resources	expended	Transfers	2022
Designated	Funds
Designated reserve	fixed asset			130,177		(15,840)	(1,571)	112,766
General Funds
Unrestricted	income fund			83,845	141,749	(136,049)	1,571	91,116
Restricted	Funds
GK Boyes Trust	Charitable			25,155		(13,475)		11,680
Cumberland	Building
Society Grant				11,250	15,000	(15,000)		11,250
Growing Changes		Grant		16,732	4,608	(6,229)		15,011
Hadfield Trust					5,000	(5,000)
Stanwix RPC					563	(563)
				53,137	25,071	(40,267)		37,941
				267,159	166,820	(192,156)		241,823

			At 1 May 2p2p	Incoming resources	Resources expended	T f ransfers	At 30Apnl 2021
Designated Funds
Designated fixed asset reserve						130,177	130,177
General Funds
Unrestricted income		fund	219,830	115,259	(124,880)	(126,364)	83,845
Restricted Funds
GK Boyes Charitable		Trust	38,932		(13,777)		25,155
Cumberland Building Grant		Society	11,250	15,000	(15,000)		11,250
CCF Grant for Care Project		8 Contact	2,785		(2,785)
Growing Changes	Grant		21,368	3,240	(7,876)		16,732
Barker Fund Grant			2,924			(2,924)
Princes Countryside		Fund	2,400
Stanwix RPC				889		(889)
			79,659	19,129	(41,838)	(3,813)	53,137
			299,489	134,388	(166,718)		267,159

			Unrestricted	Restricted	Total Funds	Total Funds
			Funds	Funds	2022	2021
						F.
Intangible	assets					2,100
Tangible assets			112,766		112,766	128,077
Cunent assets			97,364	37,941	135,305	142,012
Creditors:	Amounts	falling due
within one	year		(6,248)		(6,248)	(5,030)
Net assets			203,882	37,941	241,823	267,159

			Unrestricted	Restricted	Total Funds	Total Funds
			Funds	Funds	2021	2020
						E
Intangible	assets		2,100		2,100	4,200
Tangible assets			128,077		128,077	127,871
Current assets			88,875	53,137	142,012	171,053
Creditors: one year	Amounts	falling due within	(5,030)		(5,030)	(3,635)
Net assets			214,022	53,137	267,159	299,469