2023-04-30-accounts

Charity name		Susan's Farm	CIO	CIO
Charity registration	number	1183223
Principal office		145Houghton		Road
		CARLISLE
		CA3 OLD
Registered office		145Houghton		Road
		CARLISLE
		CA3 OLD
Trustees		F Merritt-Smith,		Chair
		L Slater
		J Aglionby
		W Laidlaw
Accountant		Dodd &Co Limited
		FIFTEEN Rosehill
		Montgomery	Way
		Rosehill Estate
		CARLISLE
		CA1 2RW

				Unrestricted	Restricted	Total Funds	Total Funds
				Funds	Funds	2023	2022
			Note	E		f.
Income and endowments		from:
Donations and legacies				17,471	19,451	36,922	26,991
Investment income				681		681	210
Charitable activities				151,660	4,950	156,610	139,619
Total income				169,812	24,401	194,213	166,820
Expenditure on:
Charitable activities				152,996	31,738	184,734	192,156
Total expenditure				152,996	31,738	184,734	192,156
Net income/(expenditure)		before transfers		16,816	(7,337)	9,479	(25,336)
Transfers
Gross transfers between funds
Net movements in	funds			16,816	(7,337)	9,479	(25,336)
Reconciliation of	funds
Total funds brought	forward			203,882	37,941	241,823	267,159
Total funds carried	forward			220,698	30,604	251,302	241,823

			2023		2022
		Note
Fixed assets
Tangible assets		12		100,325		112,766
Current assets
Stocks and work in progress			14,434		12,728
Debtors			14,181		12,814
Cash at bank and in	hand		129,906		109,763
			158,521		135,305
Creditors: Amounts one year	falling due within	14	(7,544)		(6,248)
Net current assets				150,977		129,057
Net assets				251,302		241,823
The funds ofthe charity:
Restricted funds				30,604		37,941
Unrestricted funds
Unrestricted income	funds			220,698		203,882
Total charity funds				251,302		241,823

Depreciation
Depreciation is provided	on tangible	fixed assets so as to write off the cost or valuation,	less any estimated
residual value, over their	expected useful economic life as follows:
Tenant's improvements		5%straight line basis on buildings
Motor vehicles		25% reducing balance basis
Plant and machinery		15%reducing balance basis
Office equipment		3years straight line basis

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2023	2022
		R
Donations and legacies
Donations		2,471		2,471	3,718
Grants
Admin worker grant					15,000
GSKBoyes Charitable	Trust	15,000		15,000
Stanwix RPC			663	663	563
Hadfield Trust					5,000
Cumbria Wildlife Trust			1,788	1,788	2,710
Delamere Dairy Foundation			5,000	5,000
Ernest Cook Trust			12,000	12,000
		15,000	19,451	34,451	23,273
		17,471	19,451	36,922	26,991

		Unrestricted	Unrestricted	Restricted	Total Funds	Total Funds
		Funds		Funds	2023	2022
		F
Interest on cash deposits			681		681	210
All ofthe investment	income	in 2022 related to unrestricted	funds.

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2023	2022
				f.
Education
Alternative provision		26,286		26,286	19,498
School visits income		9,381		9,381	12,951
Care farming income		26,030		26,030	15,737
Growing changes income			4,950	4,950	4,508
Training income		8,078		8,078	5,992
Event income		1,347		1,347	824
Other income		104		104	1,035
		71,226	4,950	76,176	60,545
Farming
RPA - Basic Payment	Scheme	9,262		9,262	11,092
RPA - Land Management		33,803		33,803	18,113
Farm produce sales		28,063		28,063	34,583
Produce sales		6,226		6,226	7,061
Livestock sales		2,500		2,500	5,115
Grazing income		580		580	3,110
		80,434		80,434	79,074
		151,660	4,950	156,610	139,619

Total expenditure
		Education	Farming		Total
				2023	2022
Direct costs
Opening stock			12,728	12,728	14,593
Growing changes purchases				111	87
Sheep purchases			2,305	2,305	1,458
Purchase ofgoods for resale			6,772	6,772	5,468
Closing stock			(14,434)	(14,434)	(12,728)
Wages and salaries		50,390	34,030	84,420	88,748
Subcontract cost			12,241	12,241	7,868
Staff training			424	424	713
School visit expenses		4,567		4,567	3,872
Meat butchering and dressing			6,599	6,599	8,657
Feedstuffs			2,860	2,860	2,713
Veterinary and medicines			3,665	3,665	2,488
Care farming expenses		2,676		2,676	1,528
Farm produce expenses			4,462	4,462	1,768
Alternate provision expenses		3,395		3,395	1,696
Grazing and wintering			1,195	1,195	2,214
Employment costs		676	2,205	2,881	5,177
		61,815	75,052	136,867	136,320
Support costs
Water rates		1,690		1,690	281
Insurance		5,093		5,093	4,631
Event expenses		579		579	565
Haulage			328	328	375
Repairs and renewals		939	2,038	2,977	8,858
Fencing		10,255		10,255	8,394
Machinery repairs					157
Dog expenses			101	101	109
Telephone and fax		1,178		1,178	1,056
Printing, postage and stationery		1,126		1,126	826
Sundry expenses		123	2,898	3,021	3,715
Motor expenses		5,724		5,724	5,213
Marketing		308		308	20
Accountancy fees		1,046		1,046	2,473
Independent examiner's	fee	600		600	600
Bank charges		450		450	572
Amortisation ofentitlements					2,100
Depreciation ofimprovements		4,182		4,182	4,182
Depreciation of plant and	machinery	2,942		2,942	3,419
Depreciation of motor vehicles		5,384		5,384	7,178
Depreciation ofoffice equipment		883		883	1,112
		42,502	5,365	47,867	55,836

Accountancy	fees
Independent	examiner's	fee

			2023	2022
				f.
Depreciation	ofowned	assets	13,391	15,891
Amortisation				2,100

			2023	2022
			No.	No.
Charitable	activities
The aggregate		payroll costs ofthese persons were as follows:
			2023	2022
			f.	R
Wages and	salaries		84,420	88,748
Other pension		costs	1,317	1,230
			85,737	89,978

Cost
As at 1 May 2022 and 30 April 2023	4,200
Amortisation
As at 1 May 2022 and 30 April 2023	4,200
Net book value
As at 30April 2023
As at 30April 2022

	Tenant' s		Plant and	Office
	improvements	Motor vehicles	machinery	equipment	Total
				R
Cost
As at 1 May 2022	83,644	31,705	31,235	3,338	149,922
Additions				950	950
As at 30April
2023	83,644	31,705	31,235	4,288	150,872
Depreciation
As at 1 May 2022	12,815	10,170	11,621	2,550	37,156
Charge for the year	4,182	5,384	2,942	883	13,391
As at 30April 2023	16,997	15,554	14,563	3,433	50,547
Net book value
As at 30 April 2023	66,647	16,151	16,672	855	100,325
As at 30April 2022	70,829	21,535	19,614	788	112,766

		2023	2022
			R
Trade debtors		8,931	7,345
Prepayments	and accrued income	5,250	5,469
		14,181	12,814

		2023f	2022f
Trade creditors		2,535	1,964
Taxation and social security		2,028	763
Other creditors		733	180
Accruals and deferred	income	2,248	3,341
		7,544	6,248

		At 1 May	Incoming	Resources		At 30April
		2022	resources	expended	Transfers	2023
Designated Funds
Designated fixed asset reserve		112,766		(13,391)	950	100,325
General Funds
Unrestricted income fund		91,116	169,812	(139,605)	(950)	120,373
Restricted Funds
GK Boyes Charitable Trust		11,680		(11,680)
Cumberland Building Society Grant		11,250		(11,250)
Growing Changes	Grant	15,011	4,950	(6,357)		13,604
Stanwix RPC			663	(663)
Cumbria Wildlife Trust			1,788	(1,788)
Delamere Dairy Foundation			5,000			5,000
Ernest Cook Trust			12,000			12,000
		37,941	24,401	(31,738)		30,604
		241,823	194,213	(184,734)		251,302

			At 1 lway 2021	Incoming resources	Resources expended	T f ransfers	At 30April 2022
Designated	Funds
Designated	fixed asset reserve		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	Charitable	Trust	25,155		(13,475)		11,680
Cumberland Grant	Building	Society	11,250	15,000	(15,000)		11,250
Growing Changes Grant			16,732	4,508	(6,229)		15,011
Hadfield Trust				5,000	(5,000)
Stanwix RPC				563	(563)
			53,137	19,129	(40,267)		37,941
			267,159	134,388	(192,156)		241,823

		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds	2023	2022
				E	R
Tangible assets		100,325		100,325	112,766
Current assets		127,917	30,604	158,521	135,305
Creditors: Amounts within one year	falling due	(7,544)		(7,544)	(6,248)
Net assets		220,698	30,604	251,302	241,823
Prior period

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