Charlty numb•r: 263696
DODFORD CHILDREN'S FARM
(FORMERLY DODFORD CHILDREN'S HOLIDAY FARM)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

DODFORD CHILDREN'S FARM
CONTENTS
Page
Referen¢• and admlnlstratlve d•talb of the charlty, Its Trustse8 and advkor5
Trustees. report
Indopèndent examlnerfs report
Statement of finanGlal actlvltles
Balance sheèt
10
Notss to the flnanclal statements
11-25

I)ODFORO CHILDREPI8 FARM
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2021
Trustoes
Graham Morgan, Chaimian
Martin Lge
Sue Insch
sU￿n Ne￿nan
ma￿are1 Shgward, 81￿1nghaM Branch of Earty Education (British Ass¢xlatl¢)n for
Earfy Childhood Education)
Pippa Ward
Dinah Spillane
Charlty rggl¥torod number
253596
Prlnclpal ¢>fflco
Warbage Lang, Dcéford, Worcestershire, B619BE
Accountants
Crowe U.K. LLP, Black Country House. Rounds Green Ro*J, Oldbury, West Midlands, B69 2DG
Bankers
CAFCASH Ltd, King's Hill, West Mailing, Kont, ME19 4TA
Sollcltors
Thomas Horton & Sons, Strand House, 70 The Strand, Bromsgrove
Page 1

DODFORD CHILDREKS FARM
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
The trustees prgsgnt th8ir annual report toJether wth the financial $totemenl8 of Dodlord Children's Fami {the
¢harity} for the year ended 31 December 2021. The trustees have adopted the provksions of Accounb'ng and
Reporting by Charities.. Statement of R￿0MMended PraGlice appI￿a￿e to charities prgparing their accounts in
accordance wrth the Fln8ncial Reporting Standard applic*lg in the UK and Rgpublic of Ireland IFRS 1021
effèctN8 1 January 20151.
Obj•ctNeS and activities
a. Policles and objectlve
Dodford Children's Fam is a registered ¢harty, tjpen all the year round, which glves residential experiencgs and
day breaks in the countryside lo disa(fvantaged children from the inner ¢ity of Birmingham. West Midlands,
Slafford$hire and Worcestershire. Children under nine ye8rs of age, some wth Special needs, come erther with
their school and nursery groups, or with their parenlls). The Gharity is administered by a Managemènt Committoe
who report lo the Board of Trustees. The Farm k8 staffed by a resident Managgr who is a resident Staff member
responsible for the animals and grounds and a eookJhou$gk8aper. These are supported by a large team of
volunteers.
The 8sl8blishmenl 18 8 converted farmhouse and outbuiklings In nine acrgs of delighttul counlryslde in the villa
of Dodford which is siluated three rniles west of Bromsgrove in the county of WorcestershiTe. It is not a wot1(ing
fam but has a number of large and small animals for the enjoyment and benefit of the chiklren who have the
opportunty to participate in their care. Evoryone who is off8r8d a staylvisit at Dodford h95 to be referred to us
through either a Social W0￿er, School, Heatth Visitor. GP, Communrty Worker or other agenw.
During the year 2021 a total of 299 visitors attendod Dodford Fami. This can be broken down as follow5.'
SchLs)l Residentials
No.of children fr(xn Speclal Schools.. 13 {2020.' 0)
NO. of children from Primary Schcol8.' 4512020.. 01
No. of ¢hlldren from Nursery Schools aTrJ Nurs8ry Centres: O {2020'. 01
Totsl No. of children.. 5812020.. 0)
Total No. of aduMs.' 1012020.. 01
Day Wisits
No. of ehildren: 13312020.. 120}
No. of adults..
12020. 341
Families
No, ol childron.. 2412020.. 1}
No. of odults.. 19 {2020. 2)
Total number of visitcys.. 299 (2020: 15n
Children.. 21512020: 1211
Aduhs, 8412020. 36)
Publie benefft
The Trustees wnfirm that Ihey have coMpl￿d with the tJuty in section 17 of the Char(ties Act 2011 to have due
regar(I to public bengfjt guidance publish8d by the Commission in detemining the adivilies undertaken by the
harity.
Page 2

DODFORO CHILDREN'S FARM
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2021
Objectlves and actlvltles Icontlnuedl
b. Actlvltlos undortakon to achlevo obJoctlv8S
Our aim is to give children a residential expenence in a Nral setting offering them cpportunities to explore new
horlzons, have the freedom to play in open spaces,. to leam lo share with others., develop communication 8kill8,'
to handle and ￿re forthe animals., and experience the outdoor8.
Our staff ara ther8 to off&r help and support to the children and to ensure that a warm, secure. homgty
atmosphere prevails throughout their stay. Th& Trustees, policy is to ensure that the highest quality care is
proMd8d for the visitors. However, children are required by Curriculum Guidanc8 via scho)l and nursery staff to
achieve go81$ by learning through first hand experiences, espeoally through outdwr play. which Insplre, excite
and motivate Ihem.
l of these areas of learning and eyperiences can be and are promoted through the opportunities offered lo
child￿n at Dodford Children's Farm. After visrt evaluation by eady years, pra¢titioners, teachers. social wothers
arKI parents continue to confim thè profound #nd long 188ting effect on th8 chiklren as a result of their
eyp8rience8 at the fam.
As the Charity does not recaiv8 any Lttal Authority grant. it 18 reliant upon donations lo offset the operating
A sm811 proportion of income 1$ obtained from school$ vtho contribut8 something towards their stay. It
costs some £150 for each Child for a five day residential ￿$It. Famllies who visf( wlh their children do not have to
pay for their stay. Choritable Trusts and other organisationg plgy a key role in fvnding. A further percentage of
income comes from interest on inveslment. Volunteors conlinug to play a signfficant part in the operation. Apart
from our group of V￿UnteerS drivers and helpers other organisatM$ such a8 local schwls, Churches, rotary
groups and indNkdual3 generously give their tsme. sknlis. gifts and donations.
Page 3

DODFORD CHILDREN'S FARM
TRUSTEES. REPORT (CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2021
Achiw•m•nts and performance
. Revlèw of actlvlll
This year. as with the previous year 2020, hgs Seen the Pandemic dramab"cally affect Chlldren and Families
visiting the Farm and grounds, equipment, administration, actwitles and fundroi$ing. Inspection8 were
undertaken by the Fire Safety, eleCt￿taL and lighting 8xperts gnd all re¢ommendations hav8 been carried out.
The sile seGurty system operates. Necessary domestic appliances have ￿en replaced as required. Anima15 are
an Integral part of the Dtsjford expgrience with donkeys, ponies. $heep, goats, pigs, rabbits, hens, guinea pigs
elc continuing to give huge pleasure lo the children and other visitors. Three new pygmy goals (Dave, Sam and
Vincent) arrived during 2020 although they hav8 not. as yet, mel mary visitors. Sunny and Snw our remaining
donkeys are a150 hoping 2022 will see more chiklren around. The Sponsor an Animal scheme operated by Kelly
has meant a wlder audience and • boo81 lo funds. Standard policies are and have bgen constantly revieNYed and
the Fami is on Facebwk 1737 follcwers} and Twitter {nt)w 346}. General Data Protection Regulations and
eompliance continues and the Farm r8mains compliant. The doy to day running of the Fami 1$ managed by our
resident Managor, Kelly. and her staff supported by volunteers. Thanks musl 90 to Kdly and her leom for
providing a stimulating, saf8 and welcoming environment for our visitors, and a180 for raising the profile of the
Farm in the local community.
Volunteers continue lo play a major part in our work, and wo are continumig to prowde work experience for a
student from Harper Adams Agricultural Collage on three days a week. The Management Committee led by Judy
Williams have been responsible for overseeing Staff and workings of the charty. Kelty and T8mmy Iwork
experience student) have had to work hard to see day lo day activities continue. Volunteers have also a$si$led.
axine (Cook / housekeeper) continued on furlough leave as a result of the Pandamic, and rgtumed lo work on
7th March 2022.
Once visitors commenced safely reluming tho hard, routine work from as k)ng ago as March 2020 has proven to
have teen worthwhlle. Wdl done, part￿ularlY Kelly, for continued fortrtude.
Throughout this period of Pandemic Judy hag continued to woth hard and véith un81inting dodicotK*n with a
changing band of Management Committee. We now have Jenny BarrEs 8$ Treasurer to reploce Colin Parry and
she has had to gel to grips with her first year-end with tutelage from JLKly Williams. Jenny lives in the villagg as
does Cathy Taylor and ,logelher with Lyndon Stokes (who grew up in DodfoTdl, they bring initiative and energy lo
th8 Commiitee, not forg8tting Gontinuing hard wortgr5, J8nny Edginlon and Susan Goode. One or tsvo further
M￿berS would be ideal.
We ore Ihfjrofore grateful for the generous $LbPPOrt of Charitable Trusts and other organisgtions and indN*Juals,
without wh￿h this chanty would not suNve. Groups of volunteers from companies and volunteers such a$ the
Universrty of Bimiingham visit for working w88kgnds. Curo Accountants and Bamott Waddingham regularty Send
stsff for volunleer days. Barratt Homes together with Man in Sheds have abo helped by doing job8 like painting
and refurbishing benchos et¢ . Others have hel)od with act6vrties like donkey rides, gardeniThJ and fundraising.
Donations have been received in the fomi of items or funds, including legaci88. donations instead of Christmas
Cards, the proceeds from events organised. and selecting us as their Charty of the Year. Tammy land her muml
together wrth Jenny have made and sold face mask8,' we have xquired and sold posters illuminating the original
cha￿81 sewements so that funds are augmented from lime to time. Clive Evans, a volunteer driver when
applicable during the year, has also donated most gf the proceeds from the Sale of hls bts)k "Fallen Rifie" lo the
farm. All large and small ￿ntribUtIOnS are very much appreciated and give us the support and encouragement to
work hard lo keep Dodford Children's Fam thriving, offering our l¢xal children. di8advanlag8d by thelr Situa￿On,
an experien￿ from which they wll benefrt and never forget.
Page 4

DODFORD CHILDREN'S FARM
TRUSTEES, REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2021
Flnanclal r•vi•w
a. GoSng concwn
The trustees have considered the impact of Covia 19, and with the full lifting of reslriclions of the ￿untry from
March 2022 the charrty 1$ in a g￿d position to go forward and has recenty opened up to vBitors for the season.
b. Flnanclal Rgport
A satisfactory year of fund raising for The Dodford Chiklrgn'$ Fami wrth income for the ypar amounting to
£59.70812020.' £64,357}. the reduct*)n explair￿d by a decrease in bookings income due to Coyid 19 roslri¢tion$
in place during the year.
Restricted Funds received were £6,000 (2020.. £4.0001 and these fvnd8 have been earmarked for animal care
and famihouse improvgmgnls. Ggnerous donations were received from among many others, Langdale Trust,
Louise Nicholson Trust, The L G Harris Tru$l, Roger and Douglas Turngr Trust, G J W Tumer TrusL SoLrth
Birmingham Friend6, and The Bruce Wake Charitablo Trust. Th9$8 donation$ with many others have allowed us
to ￿rry out criii¢al repair work lo fencing, decking and bridge work together wf(h a new roof and inlemal
d8coraliDn readyto wèlojme wsf(ors.
We thank everyone who has raised money for us, and we hope to wntinue with our thvn initl8lNes Shortty with
our Annual Day. Income from Charita)le xtNiti•s were dcwn at £4,181 (2020.. £13,718) du8 to Covid 19
restrictions in pl&e.
Investment income was statlc at £5,9361£6.8371. Overall. we feel we are equpped to embr#eè the recent po$t-
covid reopening and we hope that figures for 2022 will be more representative.
C. Reservos Pollcy
The Tru81ee8 have considered the knvgl of free re$eryes ￿quired to be 8ble to continu? operating bul 8L80 to
ach￿Ve their future obligats'ons rf voluntary income were to cease. Since 8chcK)Is book well in advance. it IB
considered that free reseffts equate to beh4*en tsvo- and three-years. operating costs. This should
ensure that future commitments at any point in time can be fulfilled. This equates to ¢)ver £180,000.
Total fund8 hekl at the year4nd were £607,410 (2020.. £632.862J. Thls consists of general endowment funds of
£25.26512020.' £25,265), restricted funds of £28,917 {2020: £22,91n and unTestricted funds of £553,22812020..
£584,680).
The fvnds freely available for use by the Charity at the diserellon of the trustees amount to the unrestricted fund8
$$ the Intangib￿ and tangiblg fixed assets of £390,028 {2020.. £400.573} which at the year*nd 8tand$ at
£163,200 {2020.' £184,107). Thi8 is currenlly held as fixed asset investments, but these can be easily tonverted
to cash.
Alihough cosls are kept to a minimum, our annual expendtture including pmjeds still amounts to some £70,000.
Inevitsbly this requires considerable lime and effort directed towards fund raising and we are continually seeking
further means of 8UPPOrt.
Structurei governanc• and managoment
. Constltutlon
Dodford Children'$ Fami is registered as a charity in England. number 2535%. It is conslrtuted by Deed of Trust
made In Novemb8r 1953, last amended in Maich 2013. operats.ng from Warbage Lone, Dodford. Brom8grove.
WorcEslershire B619BE.
Page 5

DODFORD CHILDREN'S FARM
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
stru¢tur•, govèmance and m•nag•ment {contlnu•dl
b. M•thods of appointm•nt or •l•¢tion of Tntstee$
New Trustees are 8ppolnted by the board of Tru8tee8. Trustee5 appoint a Management Committee lo administer
the charity and members hold office for one year and are eligible for rewappointmgnt.
c. Organl$allonal Structuro and dechion4naking pollcles
Thg Trust Deed gives general investment powers lo the Trustees 8$ governed by ststute. Th8 Trustees appoint
a Management Committee to administer the day to day affairs of th8 charity. The Managemgnt Committae,
together wlh the Trustees. appoint and fix the remuneration of Staff and thgir terms of employment.
Tho Trustees for 2021
Graham Morgan continues ÈS Chair and all other Tru8tee8 remain, whi¢h provldes stabilty and wntinuty.
Th• Management Commlttoo for 2021
Judy Williams resumes the role of Chaii with Jenny Edginton and Susan Goo(le Irevappointed as s￿retary) as
adive membgrs. All prewous and recentty resigned members no longer participate opart from Tim 8ulbck and
Sally Stokes who will act as co-opted members when their particular expertlse woukl be useful.
Plan8 for futuro pgrfod5
There is a nwl for maintenance and renovation of the OLrtside of the main building.
We will be lod(ing to seek gre*èr use of the farm particularly during the wnter months and 8egking additional
members of the management wmmittee lo rfrinvigorate ourse￿•5.
I who are involved with the farm continue to appreciate il's worth particularty when we se& and hear how thg
fami ks benefiting the children and families who altend.
Page 6

DODFORD CHILDREN'S FARM
TRUSTEES. REPORT (CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2021
Statèment of Trust￿8. respon81bllltl08
The Trustees a￿ responsible for preparing the TTUStee¥' report and the financral slalements in accordance wtih
applicable ￿ and United KiThJdom Accounting Standards {United Kingdom Generally A￿epted Accounting
Practice).
The law a￿V￿¢8b[8 to charféi98 in England & Wales requlres the Tru81ees to pr8p8rn financial stat￿ents for
each financial year which givé a true and fair vitrw of the slate of affairs of the charty and of its incoming
tesourGgs and application of resourGe5. inGluding its inwme and expenditure, for that period. In Preparing these
financial $tat8mgnts, the Trustge$ are requirod to:
8elert suitsble acwunting policies and then appty them consistently.,
ob$erve the methods and principles of the Charitie$ SORP {FRS 1021;
make judgments and xGounling e$timates that are reasonable and pnjdent.,
State whether applicable UK A￿oUnting Standards {FRS 1021 have been followed. $ubject to any material
departures disdosed and 8xplained in the financial stal8m8nls',
prepar9 thg financial ststemonts on the gorng ¢on¢gm basis un19s511 is inappwpriate lo presume that the
charity will continue in busines$.
Tho Trustees are responsible for keeping adequate accounliny records th* arg sufficient to show 8nd expI8in
the charitys traI￿a¢t￿n$ and disclose wlth reasonable accuracy at any time the finan(aal p081tion of the charity
and 8nable them lo ensure that the financk41 Statements cornply wrth tho Charthes Act 2011, the Charity
(Accounts and Reports} Regulation¥ 2008 and the provisions of the Trust deed. They are also Trsponsible for
safeguarding th8 a$sels of the charty and han￿ for tsking reasonabl8 steps for the PreVent￿n and detection of
fraud and other irregularities.
Approved
members
board
and signed on their behatf by..
Trustees
on
Page 7

DODFORD CHILDREN'S FARM
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
Independent Examlnotrs Roport to tha Trustees of l)odford Childr•n'$ Farni I'thfj ¢h•rtyl
I report to thè tharty Trustees on my exèmination of the accounts ofthe tharty for year gnded 31 Decombgr
2021.
Resp¢nslbllltl•s and Basls of Report
As the Trusteos of tha charty you are responsible for the p￿paratIon of the accounts In accordance with the
requirements of the Charities Act 2011 {'the 2011 Acr>.
I report in respect of my ex8minat￿ of the charitys accounts carried out under 8ectM 145 of the 2011 Aet and
in corrying out my examination I have followed the applicable DIred￿n$ given by the Charity Commission under
sect￿￿ 145(51(bl of the 2011 Act.
Independent Examlnerf¥ Statement
Your attention is drawn to the fact that the tharity h98 prepared the accounts In gccordance with Accounting and
Reporting by Charities,. Statement of Recommendod Practice applicable lo charilios preparing th￿[ accounts in
accordonce vAth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in
preference to the Aecounling and Reportin9 by Charities.. Statement of Recommended Practice issued on 1 April
2005 which 1$ referred to in the extant regulations bul has been withdrawn.
l understand that thi5 has been done in OTtJor for the account$ lo provKlo a true and fair view in accordance wrih
the Generally A￿pIed Accounting Praclic& offe¢tive lor reporting periods beginning on or after 1 January 2015.
I have completed my oxwnin*ion. l ¢onfimi that no mattors have ￿me lo my attention in connecllon with the
examination giving me cau$9 to believe that in any material respeci..
xcounling records were not kept in respocl of the charity as required by section 130 of the 2011 Act., or
the a￿Unts do not xcord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of
account5 $et out in the Chartties IA¢counts and Reports) Regulation5 2(108 other than any requirement
that the accounts give a Irue and fairf view which is not a matt&r considered ay part of an independent
examination.
I have no concerns and have come across no other malt8rs In connection with the ex￿1n•t￿on to which
attention should ￿ dravm in this report in order to enable a priyer understanding of the accounts to be reached.
Signed..
Kerry Brcwn
CROWE U.K. LLP
Chartered Accountants
Black Country House
Rounds Gr88n Road
Oldbury
Wesl MidLqnds
869 2DG
l/ve4
Datad.. 6 July 2022
FCA
Page 8

DODFORD CHILDREN'S FARM
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2021
Endowm•nt
funds
2021
R•strictod
funds
2021
Unmtrlctsd
funds
2021
Total
funds
2021
Total
funds
2020
Income and
endovmients from:
Donations and legac
Charitable xtivrtie$
Other trading athitses
Investment$
6.000
42,786
48.786
40,789
3,013
13, 718
6,837
4.181
5.936
4,181
Total Income and
endowments
6,000
53,708
59,708
64,357
Expondlturo on:
Raising funds
Charrtable actwities
1,071
73,$57
1.071
73,657
71.442
Totsl exponditur•
74628
74.628
71.442
Net
Incom&llaxpendlturel
before n•t
110ss8sygain$ gn
Investments
Net Ilossesygains on
investments
6,000
120.920}
(14,920}
(7,085)
110,532}
(10.5321
7,495
Total transfern
Net movement Sn
funds
6.000
(31.462)
(25,452)
410
RgconGiliation of
funds:
Total fvnds brought
fomard
Net ny)vement in funds
25,265
22,917
6,000
632.862
126A62
632,452
410
131A52
Total fund$ urri•d
forward
26.266
28.917
563.228
607A10
632,862
The notos on pag68 11 to 25 fom) part of these financial statements.
Page 9

DODFORD CHILDREN'S FARM
BALANCE SHEET
A8 AT 31 DECEMBER 2021
2021
2020
Note
Flxod assets
Intangible assets
Tangible assets
Inv85tmenls
12
13
14
673
389.356
214,828
399,675
219.424
604,856
619.997
Current ￿ets
Debtors
Cash al bank and in hand
15
875
15.809
8.330
16,089
Creditors- amounts falling due Mthin one
16
15.7761
(3.224)
Not current assets
12.865
Total assgts current Ilablllttes
607.410
632.862
Nèt a8s•ts ex¢ludlng pon¥ion asset
607,410
632.862
Total n•t assets
607,410
632,862
Charlty funds
EnthA•mient fvnds
Restrided funds
Unrestrictgd funds
18
25,265
28.917
563.228
25,265
22,917
584,680
18
18
Total funds
607N10
632.862
The financial
slql
ments
approve(l and aLFthorised for issue by the Tru81ees
and sigr£d on their behdf by..
£7
Graham Moryan
The notes on pages 11 to 25 form part of these financial statemenls.
P￿e10

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Gon•ral Infomiatl¢n
1.1 Legal Status of the charlty
t)odford Children's Holiday Fam is a charity conslituted by a Deed of Tw$1 in England. whose
registered office and primary place of business is W8rb8ge Lane, Dodford, Bromsgrove.
Worcesl8rshire, 861 9BE. It has no Share capital. Ils prin¢ipal a¢tivities are to prowdg re$Klgntial
holthys in the countryside to disadvantaged children.
AccountSng pollcles
2.1 Basi$ of preparation of financial statsments
The ffinan¢ial Statements have been prepared In a¢cordan¢e wilh the charit￿ SORP (FRS 1021-
Accounting and Rep)rting by Charrtlgs". Statement of Recommended Practice applicablg to charities
preparing their ￿lUnts in accordance wth the Financial Reporting Standard applicable in the UK
and Republ￿ of Ireland {FRS 102) (effective 1 January 20151. the FinancHI Reporting Slandard
applica￿0 in the UK and Republ￿ of Ireland IFRS 1021 and the Charities Act 2011.
The financial statements have been prepared to gtve a Irue and fail view arKI have departed from
the Charities (Accounts and Reportsl Regulations 2008 On￿ lo the extent requir8d to provKle 8 Irue
and fairf view. This d8p8rture has invdved following the charit￿ SORP {FRS 102) published on 16
ju￿ 2014 rather than the Accounting and Reporting by Charities.. Stat8ment of Recommend
Practic8 8ffoctiV8 from 1 April 2005 Nvhih has since been wthdrawn.
Dodford Childron's Fann meets the definition of a public benefft entsty under FRS 102. Assets and
liabilities are initi'81ty recognised at historical cost or transact￿ value unless othe￿16e staled in the
relevant arxounting policy.
2.2 Going ton¢•rn
The trustees have considered the impact of Cowd 19, and with the full Ilffing of restrictions of the
country from March 2022, the charty is in a good po8ftion to go fomard and has recentty opened up
to vIs￿or8 for the 8ea80n.
The trustees are making an effort to raise fijnds as the fami stsrts to open up for vi$iiors.
The Trustees consider that the charity has sL￿1c￿nt unrestricted cash reseNes lo continue for at
least the Mxt Iwelve months and that It is appropriats to prepare the xcounts on a goiro concem
basis.
2.3 Fund accountlng
Gener81 fund8 are unre8trKled funds wh￿h are available for use at the dlsuelion of the Trustees in
furtheran¢e of the general obl&tiVe8 of the charity and whkh have nol been d88ignatsd for other
purposes.
R•$trthd funds are funds ￿1¢h are to be used in accordance with spècific re51ridK)ns imposed by
doncfs or ¥thich have beèn raised by the charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund 1$ set out in the n¢)tes to the financial statemen1$.
Investment inccffle, gains and losses are allocated to the apprcpriate fund.
Page11

DODFORD CHILDREIIS FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
ountlng pollclos Icontlnuedl
IA Inc¢Jm•
l income is recognised once the charity ha8 entit￿Ment lo the income. it is probable th* the income
will be receN8d and the amount of Inco￿ recetvable can be measured ￿llabty.
Grants are included in the Statement of financial activitse8 on a receivable basis. The balance of
income received for sp8c1r￿ purposes but not expended during the per1￿j is $h)wn in the relevant
funds on the Balance sheet. Where in¢ome r6 weived in advance of entitlement of receipt. ils
recognition is deferred and induded in cred(tors as deforrgd int¢)me. Where entitlement occurs
before income 1$ recewed, the incomg is accrued.
2.5 Expendlture
Expendtture i¥ rewni6ed once there ts a legal or construdNe obligatffi lo transhr econixnic benefit
to a third paty. it is probable that a transfer of economic benefits will be required in settlwnenl and
the amount of th8 obligation can be measured reliably. Expenditure is classified by activity. The costs
of each actiwty ore made up of the total of direct costs and shared co$ls. including support costs
Invofved in undertaking each actiwty. Direct costs attributable lo a singlg artivty are allocated directly
lo that acllvily. Shared costs which contribule to more than one actiwty and support costs which are
not attributable lo a single adivrty are appOrt￿)ned bgtsva8n those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of lime spen( and depreGiab'on
¢harge$ all¢xat8d on the portion of the asset's use.
Expenditure on raising frjnds Sncludes dl expenditure irKurred by the chaity to raise funds for its
charttable purposes and includes costs of all furKlrai$ing activrties evgnts and norKharitable Irading.
Expenditure on charitable ¥tivrties 1$ incurred on diredly undertaking the activities whth further the
charitys objectives. 88 well as any associatèd support costs. Support Costs are those costs Ir￿Ur￿d
directly in support of expenditure on the objects of the
charity. Govemance costs are th08e incurred in connect￿ with adrrini$tr*ion of the ctharity and
compliarbce with constitutional and statutory requirements.
Charitable activf(ies and Governance costs are costs incurred on the chaTtys educational
opeTations. including 8UPPOrt Costs and costs relating to the govemance of the charrty apporth?ned to
chaTilabk activities.
2.6 Intorart recelvabl•
Interest on funds hdd on deposit 18 included when Teceivoble and tho omount can be measured
reliably by the charity." this 18 normally upon notification of the interest paid or payable by the institution
with whom the fvnds are deposited.
2.7 Intangible ass•ts •nd amorti$atlon
Inlanglble assets costing £250 or m(Th are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured roliabty.
Intanglble assets arg inilialy recogni$gd at C05t. After recognition, Ul￿er the cosl model, intangible
assets are measured at cost less any accumulated am0￿8atIon and ary acujmulated Impalm￿nI
losses.
Amortisaion is provided on intangblg assets at rates calculaigd to write off the cost ￿ each asset on
a reducing balance basis over its exp￿ useful life.
Page 12

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Accountlng pollcles {¢ontlnu•dl
2.7 Intsngibh ass•ts and amortlsatlon Icontlnued}
The e8timat&d u88ful liv83 are a8 follow8.'
Amortis*ion 1$ provKled on the folknving basis..
Computer sothvare
25 % reducing bsknco
2.8 Tanglble flxed a880ts and depvKlatlon
Tangible fixed assets costing £250 or more are capitalised and recognised when future economic
benefits arg probable and the cost or value of Ihe asset can be measured reliably.
Tangible ftxed 8$5ets are inilialty recognised al cost. Aft•r reco3nition. under the cost model, tangible
fixed asset$ ore measured at cost less accumulated depreckqlion and any accumulated impairnent
k)ssas. All costs incurred lo bring a tangible fixgd asset into Its intended working condition should be
included in the measurement of cost.
Depreclallon is charged so as lo allocate the cost of tangIb￿ flxod assets less their rgsidual value
overtheir estimated usefvl lives, using both the 5traighl line and the reducing balance methods.
Depreciation is provided on the following bases..
Freehold property
Fixture5 and fittings
2% straight linè
- 25% reducing balance
2.9 Invw¢ments
Fixed asset investments are 8 fom) of financial instrument and are initialty recognised at thgir
transaction cost and subsequentty Tnea$ured al fair ￿lue at the BaL3nce sheet date, unl&ss the value
cannot be measured reliabty in whkh case il is measured at cost ￿8$ impairment. Investment gain8
and losses, whether reali8ed or unrealised, are combined and pre8ented as 'Gainsl(Losses) on
invostrnenl$' in the Slalement of financial activities.
2.10 Flnanclal Instrumenls
Debtors
Short temi debtors are mea8urad at transaction prke. less any #npairmenL
Creditors
Short ierm creditory are measured 81 transaction price
Cash
Cash is represgnted by cesh in hand and deposits with financial 1n8￿tlrt￿ns repay8t4è without
penalty on notice of not more than 24 hours.
Thara ar8 no complex financial instrumgnts.
2.11 P8n$lt)ns
The charity coerales a defined conlribLrtion pension scheme and the pension charge reprosents the
amounts payable by the ehanty to the fund in respe¢l of the year.
Page 13

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Accountlng polici•$ {contlnued
2.12 Role of voluntoers
The charity rel*s on the efforts of it¥ volunteers. The value of thesè volunteers is not incc￿0rated
vAlhln the accounts.
Income from donations and l¢gacio1
RgstriGtgd Unrnstrlctod
funds
funds
2021
2021
Total
funds
2021
Tolal
lunds
2020
Grants
Coronavirus job retention scheme
Coronavirus grant
3,023
3.023
5,346
iO.LX
Total grants
3.023
3,023
15,346
Donat￿n$
39,763
45,763
25,443
Total 2021
6,0
42,788
48,786
40,789
Tolo12020
36. 789
40. 789
In¢ome from charitable actSviti98
Unrestrlct•d
funds
2021
Total
funds
2021
Tol81
funds
2020
Oper*lon of children's holiday fam- contributions
3,013
Total 2Q20
3,013
3,013
Page 14

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Income from oth•r trading a¢tivities
Incom• f￿￿ fundrnising ov•nts
Unr•strictod
funds
2021
Total
funds
2021
Total
funds
2020
Open day, raffles and other income
4.181
4,181
13,718
Total 2020
13, 718
13,718
Inv8slm•nl incom8
Unr•stricted
funds
2021
Total
lunds
2021
Total
2020
Ints￿t r•¢•fvable
5.936
5,936
6,837
Totsl 2020
6.837
6,837
Exp•ndlfvrn on ralslng funds
Costs of ralslng voluntary Income
Unrnstrlcted
funds
2021
Tot•1
fund$
2021
fvnds
2020
Wine Evenlng
1,071
1,071
Page 15

DODFORD CHILDREPIS FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2021
Analysis of expendilur• by actlvltles
Adlyities
und•rtak•n
dlrectly
2021
Support
cost8
2021
Total
lunds
2021
Total
funds
2020
OperatKJn of chikjren's holiday fami -
contribubons
Staff costs
Househobj oxpenses
Animal cost$
38,532
38.832
30263
1,315
3A67
34,266
29.972
2.010
5, 194
30.253
1,315
3,457
35.025
38,532
73.657
71.442
Total 2020
37,176
34,266
71,442
Analy*is of dlrect costs
Housghold
expenses Animal costs
2021
2021
Total
funds
2020
staff Costs
2021
funds
2021
Wages and $alari88
Household expensos
Cleaninglfubbi8h removal
Animal expenses
Training
Advertising
30,253
30.253
715
204
29,972
642
1.354
5.194
14
715
204
3.457
3,457
276
120
276
120
Totsl 2021
30,253
1,315
3,457
36,026
37,176
Total 2020
29,972
2,010
5, 194
37.176
Page 18

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Analy$ls of expend5tUTe by activities Icontinued)
Analysls of support costs
Op•ratlon of
chlldren's
hollday fam
2021
Tolal
funds
2021
Total
funds
2020
Dèpreciation
Heat and light
Rates
Printing, statiO￿ry, postage and advertising
Repairs and renewals
Tdephone and motor expenses
Sundries
Insurance
Independent examination fees
Bank charg8S
AmortIsal￿n
14,545
5,359
4,388
14,645
5.359
4,388
14.402
3.279
8.896
656
8,896
5,931
1.893
105
2,664
1,638
66
299
1,991
2,376
96
225
1.991
2.376
96
220
Total 2021
38,532
38.632
34,266
To1812020
34,266
34.266
Tru$t•es' r•mun•rntlon and expenses
During the year, no Trustges received any reMur￿a￿on or other b8nefrt8 (2020- £NIL).
During the year ènded 31 December 2021, no Trustee expenses have been incurred (2020- £NIL).
10. Ind•p•nd•nt ex•min•Vs remuneratlon
The independent examinerfs remuneration amoun18 to an independent ox4mingr fee of £2,37612020-
£1, 638).
P4e 17

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
11. Stsff costs
2021
2020
W4es and salaries
Social sewrily costs
ContribUt￿n to defined contribut￿￿ pension schemes
28,336
696
1,222
29.395
577
30.253
29.9T2
The average number of PgTSons employed by charity during the year w8$ 88 follows..
2021
No.
2020
No.
No employee received remunaration amounting to mre than £60,000 in either year.
The key managament personnel of the charity 15 the manager and the management oommillee. The total
remuneration paid lo tha key management pers¢nnd was £20,902 (2Q20.. £19.817).
12. Intanglble a$Gots
Webslte
development
Cost
At 1 January 2021
3N67
At 31 December 2021
Amortlsatlon
Al 1 January 2021
Charge for the year
2.569
225
At 31 December 2021
2,794
Not book val
Al 31 D¢¢ember 2021
673
At 31 D8c8mt*f 2020
Page18

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
13. Tangible fix•d as$•ts
Fro8hold Fixlurns and
prop•rty
fittings
Totsl
Co¥t or v￿U￿tIon
At 1 January 2021
Additions
S37,291
137,381
4225
874,672
4,225
At 31 December 2021
637.291
141.606
678.897
Oepreclatlon
Al 1 January 2021
Charge for the year
148,585
10,746
126A12
3,799
274.997
14.545
At 31 December 2021
159,331
130211
289.542
Nèt bookvalue
At 310ecember 2021
377,960
11,395
389,35S
At 31 De¢ember2020
388, 706
10,969
399,675
Page 19

I)ODFORD CHILOREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 310ECEMBER 2021
14. Foxed assot Invéstmonts
Ustgd
Unlist•d
InvMtm8nts invgstm•nts
Total
Cost or valu•tion
At 1 January 2021
Revaluations
Amounts written off
219,370
{10,532)
64
219.424
(10,5321
6,936
6.936
At 31 December 2021
208.838
5,990
214,828
Ngt book value
At 31 December 2021
208,838
6,990
214,828
At 31 Decemb&r2020
219,370
219.424
The histor￿ ￿$1 ofthe quotod invastments was £237,816 (2020.. £237,816J.
15. Debtors
2021
2020
Due withln one year
Prgpawnents and accrued income
875
875
Page 20

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2Q21
16. Cr•dltors: Amounts falling du• within on• y￿r
X121
2020
Trade Creditors
other laxalion and social $8curity
Other creditors
Accrual$ and deferred inccthe
702
4,174
2.522
5.776
3,224
17. Flnanclal Instruments
2021
2020
Financl*l agsets
Financial assets measured at amrtiled cost
13846
75,809
2021
2020
Flnancial liabiliti•$
Finandal liabilrti88 mea8urad at amortisod cost
5.776
3.244
Financial assets measured at amortised cost comprises ca$h al bank.
Flnandal liobiliti&s m8asur8d at amortIs￿ cost comprises other taxation and social ￿vritY and accruols.
The total investrnent income for finanryal a$sots m8asurad al fair valu8 through incc4ne and expenditure
are £5.936 f2trdO.' £6.837).
Th8 nel 1088es on ffianGial assets measured * fair value through income arKI expendiiure are £10,352
(2020.. 9&n £7.495).
Page21

DODFORD CHILDREN'8 FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
18. Ststement of funds
Statement of funds- current y•ar
Balan¢e at 31
December
2021
Balanc• at 1
January 2021 In¢ome
Galnsl
Expendlture (LoswJl
Unrestrlctod funds
General Funds - all fvnd8
584,680
53.708
174,8281
{10.532)
$53.228
Endowment fund$
Dr D. M. Beaumont- Bequ88t
2S,265
25,265
Restrlctod funds
Playroom fund
Bathroom fund
Fencing fund
Toy8 fund
Forest School
Building rep8ir8
OUtd￿r Adventurè frjnd
Sewers and drain fvnd
Kitchen equipment
Wet room
CCTV
Home comforts
Farmhouse
4.729
4.510
4,729
4,510
150
3.036
932
2,873
1,000
2,480
1,030
181
3,036
932
2,873
2,480
1,030
7.000
22,917
6.000
28,917
Total of funds
632,862
69.708
174,6281
110.5321
607.410
Page 22

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
18. Statement of funds l¢ontinuodl
stal•m•nt of fund8- prlor year
88lancfj at
1 January
2020
B81ance 81
31 D8C8mbgr
2020
Gwn
(Losses)
Incon￿ Expendituf
Unr•strfct•d
funds
General Funds-
all funds
581, 102
60,357
(68,299)
4.025
7,495
584,680
Endowment
funds
DrD.M.
Beaumont-
Bequ8st
25.265
25,265
Rostrfctod
funds
Playroom fund
Bathroom fund
Fencing fiJrKI
Toys fund
Fore8t School
Buildlng repair8
Outdoor
Adventurg fund
Sewers and
drain fund
Krtchen
equipment
Wet T￿M
CT
Hom& comfort$
Fam)hou$e
4. 729
4,510
842
156
148
6.985
4,729
4.510
156
148
3,036
(2,924)
932
932
2.873
2,873
2,480
1,030
400
2,480
(219)
781
26,085
(3, 143)
22,917
Total of funds
632.452
64.357
(71,442)
4.025
7.495
632.862
Page 23

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
19. Summary offunds
Summary of funds- current year
Balance at 31
Decembor
2021
Balance at 1
Jan 2021
Gainsl
Expendllure (Loss•¥l
In￿rn•
General funds
Endo￿nent lunds
Restricted fvnds
684,880
25.265
22.917
53,708
174,6281
(10.6321
553,228
25.265
28.917
8,000
632,862
59,708
174,6281
110,532)
607,410
Summary of funds- prlor year
8818ncg 8t
31 Dgc8mber
2020
BalaTr￿ at
l Jan 2020
Tr8nsf8rs
Gain
fLossosJ
Income
Exp8nthtum
General fund5
End¢)wmenl
fund8
Restricted fund8
581.102
60,357
(68,299)
4,025
7,495
584.680
25,265
26,085
25,265
22,91T
(3. 143)
632,452
64,357
{71,442J
4.025
7,495
632,862
R•strictod Fund*
Flxod Assets
This fund represents the fixed assets used for charitable purposes.
Toys Fund
This fund has been designated by the Tru8tees to be used
Page 24

DODFORD CHILDREN'S FARM
NOTES TO TPIE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OECEMBER 2021
An•ly$is of net assets botween funds
Analysis of net assets betwe•n funds- Gurrgnt year
Endovmiont Rostricted Unrnstrictfjd
fund$
funds
funds
2021
2021
2021
Total
funds
2021
Tangible fixed assets
Intangible fixed as50ts
Fixed asset investsnents
Current assets
Creditors duè within one year
13.103
376,2S2
673
189.893
17,814)
15.776)
389,3SS
673
214.828
8,330
(8,776)
12,162
12.773
16.144
Total
25.265
28,917
553,228
607,410
Analysls of not assots b•two•n funds - prfor year
Endowmonl Restricted UnApsthGlgd
funds
lunds
fvnd$
2020
2020
2020
T¢*1
funds
20
Tangible fixed assets
Intangible fixed assets
Fixed asset invesknents
Current os$ets
Creditors due within year
13. 103
386,572
898
194.489
5,945
(3,224)
399,675
12, 162
12, 773
10. 144
219,424
16.089
(3.224)
Total
2S265
22.917
584,680
632.862
Pen8lon commltmènts
The ¢harity operates a defined GonlribLrtion pension sGheme. The assets of the Bch8mé arg ￿1￿
separatety from those of tho group in an indap9ndendy admini$lgred fund. The pension cost charge
represents contributions payable by the charity lo the fund and amounted to £1.222 (2020.. £577) were
payable to the fund at the balance sh•et d*e and are included in creditors.
Page 25