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2021-12-31-accounts

REGISTERED CHARITY NUMBER: 1191461

Report of the Trustees and

Unaudited Financial Statements

for the Period 24 September 2020 to 31 December 2021

for

We Are Farming Minds

Thorne & Co. Accountants 1 St Mary's Street Ross-on-Wye Herefordshire HR9 5HT

We Are Farming Minds

Contents of the Financial Statements for the Period 24 September 2020 to 31 December 2021

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 7
Detailed Statement of Financial Activities 8

We Are Farming Minds

Report of the Trustees for the Period 24 September 2020 to 31 December 2021

The trustees present their report with the financial statements of the charity for the period 24 September 2020 to 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, its Constitution.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1191461

Principal address

Kings Pitt Farm Kingsthorne Aconbury Hereford Herefordshire HR2 8AQ

Trustees

S Jones D Harding (appointed 22.11.21) C Ibbs E Stables S Stables

Independent Examiner

Thorne & Co. Accountants 1 St Mary's Street Ross-on-Wye Herefordshire HR9 5HT

Approved by order of the board of trustees on 17 October 2022 and signed on its behalf by:

S Jones - Trustee

Page 1

Independent Examiner's Report to the Trustees of We Are Farming Minds

Independent examiner's report to the trustees of We Are Farming Minds

I report to the charity trustees on my examination of the accounts of We Are Farming Minds (the Trust) for the period 24 September 2020 to 31 December 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Christopher Briggs Chartered Accountant Thorne & Co. Accountants 1 St Mary's Street Ross-on-Wye Herefordshire HR9 5HT

24 October 2022

Page 2

We Are Farming Minds

Statement of Financial Activities

for the Period 24 September 2020 to 31 December 2021

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
7,643
50,623
Other trading activities
2
23,917
-
Total
31,560
50,623
EXPENDITURE ON
Charitable activities
Fund raising events
7,519
569
Management
2,577
8,800
Total
10,096
9,369
NET INCOME
21,464
41,254
TOTAL FUNDS CARRIED FORWARD
21,464
41,254
Total
funds
£
58,266
23,917
82,183
8,088
11,377
19,465
62,718
62,718

The notes form part of these financial statements

Page 3

We Are Farming Minds

Balance Sheet

31 December 2021

Unrestricted
Restricted
fund
funds
Notes
£
£
CURRENT ASSETS
Debtors
4
2,588
-
Cash at bank
19,236
41,954
21,824
41,954
CREDITORS
Amounts falling due within one year
5
(360)
(700)
NET CURRENT ASSETS
21,464
41,254
TOTAL ASSETS LESS CURRENT
LIABILITIES
21,464
41,254
NET ASSETS
21,464
41,254
FUNDS
6
Unrestricted funds
Restricted funds
TOTAL FUNDS
Total
funds
£
2,588
61,190
63,778
(1,060)
62,718
62,718
62,718
21,464
41,254
62,718

The financial statements were approved by the Board of Trustees and authorised for issue on 17 October 2022 and were signed on its behalf by:

S Jones - Trustee

The notes form part of these financial statements

Page 4

We Are Farming Minds

Notes to the Financial Statements for the Period 24 September 2020 to 31 December 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of 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 Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

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.

Restricted funds can only be used for particular restricted purposes within the objects of the 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.

2. OTHER TRADING ACTIVITIES

Fundraising events

£ 23,917

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31 December 2021.

Trustees' expenses

There were no trustees' expenses paid for the period ended 31 December 2021.

Page 5

continued...

We Are Farming Minds

Notes to the Financial Statements - continued for the Period 24 September 2020 to 31 December 2021

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Trade debtors 2,588
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£
Trade creditors 700
Other creditors 360
1,060
6. MOVEMENT IN FUNDS
Net
movement At
in funds 31.12.21
£ £
Unrestricted funds
General fund 21,464 21,464
Restricted funds
National Lottery - £10,000 Grant
7,631 7,631
National Lottery - Main Grant 33,623 33,623
41,254 41,254
TOTAL FUNDS 62,718 62,718
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 31,560 (10,096) 21,464
Restricted funds
National Lottery - £10,000 Grant
10,000 (2,369) 7,631
National Lottery - Main Grant 34,323 (700) 33,623
Website Grant 6,300 (6,300) -
50,623 (9,369) 41,254
TOTAL FUNDS 82,183 (19,465) 62,718

Page 6

continued...

We Are Farming Minds

Notes to the Financial Statements - continued for the Period 24 September 2020 to 31 December 2021

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 31 December 2021.

Page 7

We Are Farming Minds

Detailed Statement of Financial Activities for the Period 24 September 2020 to 31 December 2021

£

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Other trading activities
Fundraising events
Total incoming resources
EXPENDITURE
Charitable activities
Fund raising events
Helpline
Counselling Fees
Support costs
Management
Training
Insurance
Postage and stationery
Website
Finance
Bank charges
Governance costs
Accountancy and legal fees
Total resources expended
Net income
7,643
50,623
58,266
23,917
82,183
5,862
569
1,657
8,088
4,250
411
50
6,300
11,011
6
360
19,465
62,718

This page does not form part of the statutory financial statements

Page 8