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2026-03-31-accounts

Charity no. 1212299

Hartcliffe City Farm Report and Unaudited Financial Statements

31 March 2026

Hartcliffe City Farm

Reference and administrative details

For the year ended 31 March 2026

Charity number 1212299
Registered office and Lampton Avenue
operational address Bristol
BS13 0QH
Trustees The trustees who served during the year and up to the date of this report
were as follows:
Richard Blake-Lobb appointed 24 September 2025
Alistair Dale
Philip Haughton MBE resigned 26 November 2025
Polly Hughes appointed 24 September 2025, resigned 26
November 2025
Laura Jackson appointed 24 September 2025
Carla Johnson appointed 24 September 2025
Sally Jones
Stephen Sayers
General manager Ellie Vowles
Bankers The Co-operative Bank
Skelmersdale
WN8 6NY
Solicitors Osbourne Clarke Burgess Salmon
Halo 1 Glass Wharf
Counterslip Bristol
Bristol BS2 0ZX
BS1 6AJ
Independent examiners Godfrey Wilson Limited
Chartered accountants and statutory auditors
2nd Floor South
One Castle Park
Bristol
BS2 0JA

1

Hartcliffe City Farm

Report of the trustees

For the year ended 31 March 2026

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Introduction

The trustees are pleased to present their annual report for Hartcliffe City Farm CIO covering the period April 2025 to March 2026. This has been a landmark year for the organisation, marking our first full year operating as an independent charity following our transition to charitable status in February 2025.

Over the year, the farm has continued to establish itself as a vibrant and inclusive community hub for Hartcliffe and the surrounding areas, delivering activities that promote education, wellbeing, and community connection. The trustees are proud of the progress made in strengthening the organisation, expanding its programmes, and increasing its reach.

Objectives and activities

Hartcliffe City Farm exists to improve the lives of local people by providing access to community space, education, and wellbeing services, centred around food, farming, and the environment.

Our work is guided by three key areas:

  1. Education through outdoor learning and training

  2. Wellbeing through therapeutic and nature-based activities 3. Community spaces that foster belonging and inclusion

During 2025–26, we delivered a broad programme of activities aligned with these aims, both directly and in partnership with local organisations.

Public benefit

In preparing this report the trustees have complied with the duty under Section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission in relation to meeting the public benefit requirement.

Developments and achievements in 2025-26

A thriving programme of activities

Wellbeing programmes such as animal care, cooking for wellbeing, gardening, and creative courses have continued to run successfully, with many sessions fully subscribed and some developing waiting lists.

Short courses delivered during the year – including arts, crafts, and stonemasonry – achieved strong outcomes, with participants reporting measurable improvements in their wellbeing.

We also continued to host:

These programmes have enabled a diverse range of people to benefit from the farm, supporting both physical and mental health.

2

Hartcliffe City Farm

Report of the trustees

For the year ended 31 March 2026

Education and skills development

Education remains central to our offer. Throughout the year:

In addition, new opportunities emerged, including:

These activities have strengthened the farm as a place of learning and skills development for people of all ages.

Growing community engagement

Community engagement has been a major success this year. The farm hosted well-attended events, including:

Daily use of the farm has also increased, supported by:

The farm is increasingly recognised as a welcoming, shared space for local residents.

The trustee board continues to gather strength with new local trustees joining following an open advert in summer 25 and further recruitment ongoing in spring 2026. We anticipate a board of 9 or 10 people, mostly local, by summer 2026.

Strengthening partnerships

Partnership working has been a major strength of the year. Key collaborations include:

The year also saw progress towards greater organisational independence, with key functions such as finance and fundraising moving fully in-house. The final phase of transfer (HR support) should be complete by summer 2026.

A new “Friends of Hartcliffe City Farm” / resident voice initiative is in development to further strengthen community involvement in shaping the farm’s future.

3

Hartcliffe City Farm

Report of the trustees

For the year ended 31 March 2026

Site improvements and development

Significant progress has been made in developing the site:

Additional developments, including new shelters and plans for studio renovation, will further enhance the site’s capacity as a community hub.

Enterprise and income generation

The farm has continued to diversify its income streams, including:

These developments contribute both to financial sustainability and to the vibrancy of the farm.

Successful fundraising

The organisation secured significant funding during the year, most notably:

Additional funding applications were submitted to support future development and programme delivery. This strong fundraising performance positions the organisation well for continued growth.

A strong and developing organisation

The charity has made important progress in strengthening its governance and operations:

Despite operating in a challenging funding environment, the organisation has built a solid foundation for future sustainability.

Health, Safety and Safeguarding

The trustees are pleased to report that no significant accidents or complaints were recorded during the year. The organisation continues to prioritise health and safety, addressing issues promptly and maintaining appropriate policies and procedures.

4

Hartcliffe City Farm

Report of the trustees

For the year ended 31 March 2026

Reserves policy

To maintain effective operations of the organisation the board of trustees has agreed to work towards a financial reserve of 3 months operating costs. This level of reserve would allow staff to continue working to secure new funding and if necessary to allow time to cut services in a way whereby service users are supported to move on. The board has agreed that a period of 6 months’ reserves should be the longer-term aim. This is an amount it considers prudent in the event of a major business interruption as determined by an analysis of risks to the charity. This target is balanced alongside our aim of remaining a ‘living wage’ employer – another important call on any surplus generated by the organisation.

To establish or maintain this level of reserves Hartcliffe City Farm will:

If all income were to cease, we have calculated that reserves of £60,000 would be needed to continue running current services for at least 3 months. This figure is based on operating costs and fixed liabilities at the time of this policy being reviewed.

The reserves will be built up from the unrestricted income. The level of reserves will be calculated and monitored and reported to the board. At the end of the year the consolidated unrestricted reserves, excluding fixed assets, stood at £67,769 (2025: £14,626).

The current economic climate pressure continues to impact the charity, its staff, and people in its community. The trustees have considered the impact of this issue on the charity’s current and future financial position and considered the likely prospects for income and further cost-saving measure should they be needed. The trustees consider that the charity has sufficient unrestricted reserves and cash flow to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved. For this reason, the accounts have been prepared on a going concern basis.

The board of trustees

The board of trustees who served during the year and since the year end, are shown on page 1.

Trustees are recruited by open advertisement when vacancies arise, or in response to unsolicited enquiries by prospective trustees. The process for recruitment is published on our website.

New trustees are encouraged to attend a training course on ‘being a good trustee’ to ensure that they have a good grasp of their responsibilities and obligations. Trustees are issued with an induction pack that outlines policies and procedures for the organisation and key facts about the organisation. New trustees with little board experience may be assigned a ‘buddy’ from among existing trustees who can offer guidance.

Trustees as a group review their own performance and engage periodically in board development and training. This varies in nature according to the circumstances at the time of assessment.

5

Hartcliffe City Farm

Report of the trustees

For the year ended 31 March 2026

Risk assessment

In accordance with its risk management policy, the board of trustees regularly reviewed the risks faced by the organisation during the year for the charity and its trading company, particularly services, trading, financial, operational and governance risks. Actions to minimise and mitigate risks have been implemented.

Key risks to the organisation are typical for an organisation of its size and nature:

The organisation has a risk policy and business continuity plan to manage such issues and monitors the risks to mitigate against them happening.

Volunteers

The organisation makes extensive use of volunteers across all areas of its work and has a detailed programme of activities for groups, independent individuals, and supported volunteers as well as a programme for corporate groups volunteering on-site.

In the 2025-26 year the organisation worked with 100 independent volunteers and 30 supported volunteers.

Fundraising

The charity predominantly fundraises from trusts, foundations, and statutory sources, and receives public donations collected on-site and through digital fundraising. The charity is supported by Windmill Hill City Farm to undertake this activity. No professional fundraisers, fundraisers working on the charity’s behalf or commercial participators were used.

The charity has complied with the fundraising standards and code of contact. No complaints have been received regarding the charity’s fundraising activities.

The charity is committed to protecting vulnerable people in all areas of work. On-site fundraising uses non-intrusive communication through posters and noticeboards, and staff never place undue pressure on members of the public or volunteers to donate, nor cause an obstruction or nuisance to visitors.

Plans for the future

Looking ahead, Hartcliffe City Farm is well placed to build on the momentum of this year. Priorities include:

The trustees are confident that the farm will continue to grow as a vital community asset, improving lives and strengthening the Hartcliffe community.

6

Hartcliffe City Farm

Report of the trustees

For the year ended 31 March 2026

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other

Members of the charity have no liability to contribute an amount to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 21 August 2026 and signed on their behalf by

Steve Sayers - Trustee

7

Independent examiner's report

To the trustees of

Hartcliffe City Farm

I report to the trustees on my examination of the accounts of Hartcliffe City Farm (the CIO) for the year ended 31 March 2026, which are set out on pages 9 to 25.

Responsibilities and basis of report

As the charity trustees of the CIO 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 CIO’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

Godfrey Wilson Limited also provides payroll services to the CIO. I confirm that as a member of the ICAEW I am subject to the FRC’s Revised Ethical Standard 2016, which I have applied with respect to this engagement.

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:

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.

Date: 21 August 2026 Robert Wilson FCA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited

Chartered accountants and statutory auditors 2nd Floor South One Castle Park Bristol BS2 0JA

8

Hartcliffe City Farm

Statement of financial activities

For the year ended 31 March 2026

Restricted
Note
£
Income(and endowments) from:
Donations and legacies
3
-
Charitable activities
4
157,869
Other trading activities
5
-
Total income(and endowments)
157,869
Expenditure on:
Raising funds
-
Charitable activities
239,568
Total expenditure
7
239,568
Net income / (expenditure)
(81,699)
Transfers between funds
(1,079)
Net movement in funds
8
(82,778)
Reconciliation of funds:
Total funds brought forward
99,571
Total funds carried forward
16,793		 Unrestricted
£
10,699
-
60,177
70,876
8,917
30,438
39,355
31,521
1,079
32,600
519,792
552,392		 2026
Total
£
10,699
157,869
60,177
228,745
8,917
270,006
278,923
(50,178)
-
(50,178)
619,363
569,185		 2025
Total
£
16,130
238,243
53,830
308,203
24,946
177,694
202,640
105,563
-
105,563
513,800
619,363

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 15 to the accounts.

9

Hartcliffe City Farm

Balance sheet

As at 31 March 2026

Note
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
13
Net current assets / (liabilities)
Net assets / (liabilities)
14
Funds
15
Restricted funds
Unrestricted funds
Capital funds
General funds
Total charity funds		 £
18,102
92,042
110,144
(25,582)		 2026
£
484,623
84,562
569,185
16,793
484,623
67,769
569,185		 2025
£
505,166
9,031
135,313
144,344
(30,147)
114,197
619,363
99,571
505,166
14,626
619,363

Approved by the trustees on 21 August 2026 and signed on their behalf by

Steve Sayers - Trustee

10

Hartcliffe City Farm

Notes to the financial statements

For the year ended 31 March 2026

1. Accounting policies

a) General information and basis of preparation

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Hartcliffe City Farm meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income received in advance of provision of a specified service is deferred until criteria for income recognition are met.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

11

Hartcliffe City Farm

Notes to the financial statements

For the year ended 31 March 2026

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities based on expenditure as follows:

ities based on expenditure as follows:
2026 2025
Raising funds 3.2% 12.3%
Charitable activities 96.8% 87.7%

12

Hartcliffe City Farm

Notes to the financial statements

For the year ended 31 March 2026

i) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Equipment Leasehold improvements

10 years straight line Over the period of the lease

Items of equipment are capitalised where the purchase price exceeds £5,000.

j) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

k) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

l) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

m) Financial instruments

The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

n) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

o) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are depreciation as described in note 1i above.

13

Hartcliffe City Farm

Notes to the financial statements

For the year ended 31 March 2026

2. Prior period comparatives: statement of financial activities

Income from:
Donations and legacies
Charitable activities
Other trading activities
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure)
Transfers between funds
Net movement in funds		 Restricted
£
£
-
16,130
238,243
-
-
53,830
238,243
69,960
-
24,946
-
177,694
-
202,640
238,243
(132,680)
(119,360)
119,360
118,883
(13,320)
Unrestricted		 2025
Total
£
16,130
238,243
53,830
308,203
24,946
177,694
202,640
105,563
-
105,563

14

Hartcliffe City Farm

Notes to the financial statements

For the year ended 31 March 2026

3. Income from donations and legacies

Income from donations and legacies
Donations
Gift in kind
Total income from donations and legacies
Prior period comparative:
Donations
Gift in kind
Total income from donations and legacies
Gifts in kind is rent received from Bristol City Council.		 Restricted
£
£
-
2,128
-
8,571
-
10,699
Restricted
£
£
-
7,559
-
8,571
-
16,130
Unrestricted
Unrestricted		 2026
Total
£
2,128
8,571
10,699
2025
Total
£
7,559
8,571
16,130

4. Income from charitable activities

Income from charitable activities
Bristol City Council - Bristol Impact Fund
Bristol City Council - CIL
Bristol City Council - Holiday activity fund
Factory Foundation
Feeding Bristol
Improving Access to Psychological Therapies
John James Foundation
National Lottery Awards for All
Natural England
Sirona Foundation
Social Farms and Gardens
Underwood Trust
West of England Nature Partnership
Workwell
Total income from charitable activities		 Restricted
£
£
52,952
-
10,300
-
2,632
-
5,000
-
8,294
-
13,290
-
25,000
-
4,999
-
402
-
5,000
-
500
-
25,000
-
300
-
4,200
-
157,869
-
Unrestricted		 2026
Total
£
52,952
10,300
2,632
5,000
8,294
13,290
25,000
4,999
402
5,000
500
25,000
300
4,200
157,869

15

Hartcliffe City Farm

Notes to the financial statements

For the year ended 31 March 2026

Prior period comparative:
Bristol City Council
Bristol City Council - Bristol Impact Fund
Bristol City Council - CIL
Bristol City Council - Holiday activity fund
COOP - Community Local Fund
CRF Capital
Feeding Bristol
John James Foundation
National Lottery Awards for All
Natural England
Nisbet Trust
Quartet
Social Farms and Gardens
Society of Merchant Venturers
Underwood Trust
Wessex Water
West of England Nature Partnership
Total income from charitable activities
5.
Income from other trading activities
Farm sales
Room booking
Miscellaneous sales
Events
Rental income
Total income from other trading activities
Prior period comparative:
Farm sales
Catering
Room booking
Events
Rental income
Total income from other trading activities		 Restricted
£
£
21,290
-
38,034
-
20,075
-
525
-
1,898
-
26,400
-
3,832
-
25,000
-
19,762
-
4,597
-
20,000
-
15,200
-
1,405
-
5,000
-
30,000
-
1,000
-
4,225
-
238,243
-
Restricted
£
£
-
524
-
4,838
-
1,523
-
35,361
-
17,931
-
60,177
Restricted
£
£
-
135
17
-
6,142
-
26,214
-
21,322
-
53,830
Unrestricted
Unrestricted
Unrestricted		 2025
Total
£
21,290
38,034
20,075
525
1,898
26,400
3,832
25,000
19,762
4,597
20,000
15,200
1,405
5,000
30,000
1,000
4,225
238,243
2026
Total
£
524
4,838
1,523
35,361
17,931
60,177
2025
Total
£
135
17
6,142
26,214
21,322
53,830

16

Hartcliffe City Farm

Notes to the financial statements

For the year ended 31 March 2026

6. Government grants

17

Hartcliffe City Farm

Notes to the financial statements

For the year ended 31 March 2026

7. Total expenditure

Raising
funds
£
Staff costs (note 9)
-
Direct costs
-
Premises
-
Communications and IT
-
Office costs
-
Bank charges and interest
-
Professional fees
7,152
Other
75
Governance
-
Depreciation
-
Sub-total
7,227
Allocation of support and governance costs
1,690
Total expenditure
8,917		 Raising
funds
£
-
-
-
-
-
-
7,152
75
-
-		 Charitable
activities
£
134,127
45,886
35,951
2,953
1,550
-
-
-
-
-
220,467
49,539
270,006		 Support and
governance
costs
£
10,007
-
-
-
-
185
18,826
1,668
-
20,543
51,229
(51,229)
-		 2026 Total
£
144,134
45,886
35,951
2,953
1,550
185
25,978
1,743
-
20,543
278,923
-
278,923		 Raising
funds
£
-
-
-
-
-
-
20,127
-
-
-
20,127
4,819
24,946		 Charitable
activities
£
70,114
34,540
29,416
90
47
-
9,159
-
-
-
143,366
34,328
177,694		 Support and
governance
costs
£
9,455
87
670
2,755
613
196
4,027
1,610
1,834
17,900
39,147
(39,147)
-		 2025 Total
£
79,569
34,627
30,086
2,845
660
196
33,313
1,610
1,834
17,900
202,640
-
8,917 202,640

Total governance costs were £1,920 (2025: £1,834)

18

Hartcliffe City Farm

Notes to the financial statements

For the year ended 31 March 2026

8. Net movement in funds

This is stated after charging:

Depreciation
Operating lease payments
Trustees' remuneration
Trustees' reimbursed expenses
Independent examiner's remuneration:
Statutory audit (including VAT)
Other services		 2026
£
20,543
Nil
Nil
1,920
3,879		 2025
£
17,900
Nil
Nil
1,800
518

9. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Pension
Other employment costs		 2026
2025
£
£
136,553
76,105
2,405
1,181
5,176
2,283
144,134
79,569

No employee earned more than £60,000 during the year.

The key management personnel of the charity comprise the Trustees, Chief Executive Officer, and General Manager. The total employee benefits of the key management personnel were £32,540 (2025: £22,110).

Average head count 2026
No.
12.00		 2025
No.
8.00

10. Taxation

In the prior year corporation tax was due on the profit on ordinary activities prior to the conversion of the organisation from a Community Interest Company to a Charity on 26 February 2025 of £1,610. On conversion the charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

19

Hartcliffe City Farm

Notes to the financial statements

For the year ended 31 March 2026

11. Tangible fixed assets

Cost
At 1 April 2025
Additions in year
Disposals
At 31 March 2026
Depreciation
At 1 April 2025
Charge for the year
On disposals
At 31 March 2026
Net book value
At 31 March 2026
At 31 March 2025
12. Debtors
Trade debtors
Prepayments
Accrued income
13. Creditors: amounts falling due within 1 year
Trade creditors
Accruals
Deferred income
Other taxation and social security
Pension
Corporation tax
Sundry		 Equipment
£
£
57,109
483,918
-
-
-
-
57,109
483,918
13,570
22,291
5,711
14,832
-
-
19,281
37,123
37,828
446,795
43,539
461,627
2026
£
12,372
5,730
-
18,102
2026
£
14,637
2,569
4,000
2,469
-
-
1,907
25,582
Leasehold
improvements		 Total
£
541,027
-
-
541,027
35,861
20,543
-
56,404
484,623
505,166
2025
£
554
5,623
2,854
9,031
2025
£
13,801
9,980
-
2,357
492
1,610
1,907
30,147

20

Hartcliffe City Farm

Notes to the financial statements

For the year ended 31 March 2026

14. Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2026
Prior year comparative
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2025		 £
-
16,793
-
16,793
£
-
99,571
-
99,571
Restricted
funds
Restricted
funds		 £
484,623
-
-
484,623
£
505,166
-
-
505,166
Capital fund
Capital Fund		 £
-
93,351
(25,582)
67,769
£
-
44,773
(30,147)
14,626
General
funds
General
funds		 Total
funds
£
484,623
110,144
(25,582)
569,185
Total
funds
£
505,166
144,344
(30,147)
619,363

21

Hartcliffe City Farm

Notes to the financial statements

For the year ended 31 March 2026

15. Movements in funds

Restricted funds
Capital
Revenue
Bristol City Council
Feeding Bristol
Natural England
Nisbet Trust
Quartet
Sirona Foundation
Underwood Trust
Workwell
Capital funds
General funds
Total funds
Improving Access to
Psychological
John James
Foundation
National Lottery
Awards for All
Social Farms and
Gardens
Society of Merchant
Venturers
West of England
Nature Partnership
Bristol City Council -
CIL
Bristol City Council -
Bristol Impact Fund
Bristol City Council -
Holiday activity fund
COOP Community
Local Fund
Factory Foundation
Total restricted
funds
Total unrestricted
funds
Unrestricted funds		 At 1 April
2025
£
1,079
12,141
11,310
525
3,017
-
-
-
6,363
17,182
-
17,977
12,512
-
-
417
14,343
2,705
-
99,571
505,166
14,626
519,792
619,363		 Income
£
-
10,300
52,952
2,632
-
5,000
8,294
13,290
25,000
4,999
402
-
-
5,000
500
-
25,000
300
4,200
157,869
-
70,876
70,876
228,745		 £
-
(22,441)
(64,262)
(2,517)
(3,017)
-
(8,294)
(13,290)
(24,468)
(17,923)
(402)
(17,977)
(12,512)
(5,000)
(500)
(417)
(39,343)
(3,005)
(4,200)
(239,568)
(20,543)
(18,812)
(39,355)
(278,923)
Expenditure		 £
(1,079)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(1,079)
1,079
1,079
-
Transfers
between
funds		 £
-
-
-
640
-
5,000
-
-
6,895
4,258
-
-
-
-
-
-
-
-
-
-
At 31 March
2026
16,793
484,623
67,769
552,392
569,185

22

Hartcliffe City Farm

Notes to the financial statements

For the year ended 31 March 2026

15. Movements in funds (continued) Purposes of restricted funds

Bristol City Council - Funding to provide a community facilities for children's play space. CIL

Bristol City Council - Programme creates the infrastructure for a rejuvenated community hub Bristol Impact Fund in Hartcliffe that will inspire and connect local people, enable them to develop their own way to tackle the inequality they face, and create a confident community organisation playing an active role in the city. Bristol City Council - Holiday activities and food programme has provided support to children Holiday activity fund in receipt of free school meals through holiday periods. COOP Community Cooking sessions at Hartcliffe City Farm. Local Fund

Natural England Funding to develop and maintain the Market Garden group run by a group of volunteers led by the volunteer coordinator. Nisbet Trust Working with the local community to establish and develop the Outdoor Learning Programme at Hartcliffe City Farm, improving the life chances of Hartcliffe residents.

Quartet £5k grant - Towards Volunteer Officer Post; £9.95k - To develop governance, structures and resilience at Hartcliffe.

Sirona Foundation Wellbeing Social Farms and Funding towards Children Summer activities at Hartcliffe City Farm. Gardens Society of Merchant This funding would contribute to the costs of employing the Volunteer Venturers Coordinator.

23

Hartcliffe City Farm

Notes to the financial statements

For the year ended 31 March 2026

15. Movements in funds (continued) West of England Stay & Play Sessions. Nature Partnership

Workwell Placements for people who are out of work.

Restricted funds
Capital
Revenue
Bristol City Council
Feeding Bristol
Natural England
Nisbet Trust
Quartet
Underwood Trust
Wessex Water
Bristol City Council -
CIL
Community
Ownership Fund
Community
Resilience Fund
Bristol City Council -
Bristol Impact Fund
Bristol City Council -
Holiday activity fund
National Lottery
Awards for All
Social Farms and
Gardens
Society of Merchant
Venturers
West of England
Nature Partnership -
Green Recovery Fund
Total restricted
funds
COOP Community
Local Fund
Community
Resilience Fund
John James
Foundation
Prior year
comparative		 At 31 March
2024
£
-
369
73,595
-
5,000
-
1,119
2,620
-
36
1,485
-
-
-
-
-
-
-
-
84,224		 Income
£
20,075
-
26,400
21,290
38,034
525
1,898
-
3,832
25,000
19,762
4,597
20,000
15,200
1,405
5,000
30,000
1,000
4,225
238,243		 £
-
-
-
(9,149)
(31,724)
-
-
(2,620)
(3,832)
(18,673)
(4,065)
(4,597)
(2,023)
(2,688)
(1,405)
(4,583)
(15,657)
(1,000)
(1,520)
(103,536)
Expenditure		 £
£
(18,996)
1,079
(369)
-
(99,995)
-
-
12,141
-
11,310
-
525
-
3,017
-
-
-
-
-
6,363
-
17,182
-
-
-
17,977
-
12,512
-
-
-
417
-
14,343
-
-
-
2,705
(119,360)
99,571
Transfers
between
funds
At 31 March
2025

24

Hartcliffe City Farm

Notes to the financial statements

For the year ended 31 March 2026

Movements in funds (continued)
Prior year comparative
84,224
Capital funds
445,260
General funds
(15,684)
429,576
Total funds
513,800
Unrestricted funds
Total restricted
funds
Total unrestricted
funds		 238,243
-
69,960
69,960
308,203		 (103,536)
-
(99,104)
(99,104)
(202,640)		 (119,360)
59,906
59,454
119,360
-		 99,571
505,166
14,626
519,792
619,363

16. Operating lease commitments

Hartcliffe City Farm has a 5 year repairing operating lease with Bristol City Council. This is a peppercorn lease and there is no commitment to make payments. The lease was valued at £42,857 over 5 years, equating to a value of £8,571 per year. The charity recognises this as a gift in kind.

Amount falling due:
Within 1 year
Within 1 - 5 years		 2026
£
8,571
-
8,571		 2025
£
8,571
8,571
17,142

17. Related party transactions

Hartcliffe City Farm trustee Stephen Sayers is Chief Executive Officer of Windmill Hill City Farm Limited and is also a director of Windmill Hill Farm Community Enterprises Limited.

During the year Hartcliffe City Farm provided goods and services to Windmill Hill City Farm Limited of £88,756 (2025: £45,290) with an outstanding balance at the year end of £9,967 (2025: £74). In addition to this Hartcliffe City Farm received goods and services from Windmill Hill City Farm Limited of £47,166 (2025: £91,883) with an outstanding balance at the year end of £9,675 (2025: £7,748).

During the year Hartcliffe City Farm provided goods and services to Windmill Hill Farm Community Enterprises Limited of £71 (2025: £nil) with an outstanding balance at the year end of £nil (2025: £nil).

25