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|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|||
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|||||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|
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||||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|
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|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||
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|||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|
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|||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.||||
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|||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|
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|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|
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||||2023|2022|
|---|---|---|---|---|
|||||f.|
|Depreciation|ofowned|assets|13,391|15,891|
|Amortisation||||2,100|
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||||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|
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|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||
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||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|
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|||2023|2022|
|---|---|---|---|
||||R|
|Trade debtors||8,931|7,345|
|Prepayments|and accrued income|5,250|5,469|
|||14,181|12,814|
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|||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|
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|||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|
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||||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|
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|||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|