Charfty nurnber: 253596
DODFORD CHILDREN'S FARM
(FORMERLY DODFORD CHILDREN'S HOLIDAY FARM)
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

DODFORD CHILDREWS FARM
cowrEpirs
Page
Reference and adminl#tratlve detslls of the charlty, Its Tru8tee8 and adv150rs
Tru8ts08' rgport
Independent oxamlner's report
Statsmont of Ilnonclal acttvhl
Balance sheet
Notss to the flnanclal stst•mont8
11-25

DODFORD CHILDREN'S FARM
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2022
Truste89
Graham Morgan, Chalrman
Martin Lee
Sue Insch
Margargi Shward, Bimiingham Branch ol Earfy Education (Britlsh Assoclauon lor
Earfy Ghildhoc(l Education)
Pirpa Ward
Dinah S￿lIan8
Charity rog15tered number
253596
Prln¢lpal offlce
Warbage Lane. Dcdord, Wor¢estershire. B619BE
Accountants
Crowe U.K. LLP, Black Country House, Rounds Green Road. Oldbjry, West Midlands, B69 2DG
Bankèr#
CAFCASH Ltd, TrfjNJ's Hill, West Malir¥J, K8nl, ME19 4TA
Sollcitorn
Star Solicitors incorporating Thomas Horton LLP, Strand House, 70 The Strand, Bromsgrove
Page I

DODFORD CHILDREN'S FARM
TAUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees present thelr annual report together with the financial slal8menls ol Dodford Children's Farm Ilhe
charilyl for the year ended 31 Decembgr 2022. The Trustees have adopied the provisions of Accounting and
Reporting by Charities.. Statement of Recommended Prartbce applicable to charities proparing Ihelr aecounls In
accordance w(th the Financlal Reporbng Standard 8pplicabie in ih8 UK aThJ Republic of Ireland IFRS 102)
effective 1 January 20151,
Obje￿IVeS and actlvltles
a. Pollcles and obl•ctlves
Dodford Children's Farm18 a registered charty, open 11 Ihe year round, whith gives residential eX￿rienceS an
day breaks in the countryside lo dlsadvanlaged children from the inner cty of Bimingham, Wesl Midlands.
SiaffordshSre and Worcestershire. Children under nine years of age, some wrth Speci￿ needs. come either with
their school and nursory groups, or with their parentlsl- The charty 15 administered by a Management Commlttee
who rgrx)rt to the Board ol Trustees. The Farm is staffed by a resident Manager who is a resident staff member
responsible for the animals and grounds and a cookjhousekeeper. These are SUFVOrted by a large team ol
volunteers.
The eslabllshment is a converted farmhouse aTrJ outbuildings in nine acres of dellghtful countryside in the village
ol D(yJford which is situated three miles wesl of Bromsgrove In the county of Worcosler8hlre. 11 Is not a worklng
farm bul has a number ol large and small animals for the enjoymgnl and b6nefit ol the children who have the
opportunity to participat& in their care. Everyone who is off8red a staylvistt al Dodford has lo rglorrgj lo us
through either a Soelal Worker, School. Health Visitor, GP, Community Worker or other agency.
DuriThJ the year 2022 a iotal of 878 visrtors attended Dodtord Farm. This tan be brok￿ down as fDIIow8.'
School Residentials
No.of chlldren from Special Schools: 3012021.. 131
No. of childron from Primary Schools.. 18212021: 451
No. of children from Nursery Schoo15 and Nursery Centres.. 15 {2021'. 0)
Total No. of children.. 5812021: 01
Total No. of adult$= 1012021: 01
Day Vlshs
No. of chikjren.. 405 {2021.' 1331
No. of adults= 11712021.. 551
Families
No. ol children: 4612021., 241
No. ol adults.. 35 {2021'. 191
Total numbeT of vishors.. 87812021.. 2991
Chlklren- 67812021- 1211
Adults.. 20012021: 841
Publlc b8nefit
The Trustees confirm that they have complied with thg duly in sedon 17 of Ihe Charltles Act 2011 to have due
Tegard to public benefft guidan￿ published by the Commlgsltsn In determining the acliwtios undertaken by th¢
charity.
Page 2

DODFORD CHILDREN'S FARM
TRUSTEES. REPORT IcofrrriNUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Obl8ctlves and adlvltlo8 Icontlnued)
b. Adivities undertak•n to •¢hiwo oblectlve•
Our aim 18 10 gIv8 ¢hlldren a ￿SKI￿ntEd experience in a rural setting offerirKJ ihem opportunities to explore new
horfzons, have the freedom to play In open spa¢es' to learn lo share with otherg., develop ¢ommunication skills,.
to handle and carg lor the animals. aThJ exwrignce the OLrtdoor9.
Our staff are there to offgr hdp and support to the chI￿ren and to ensurg that a wami. 8￿jre. homely
atmosphere prevails throughout their stay. The Trustees. policy is lo ensure that the highest quality care is
provided for the visttors. However, children are requlred by CurrieJJlum Guidance vla school and nursery staff to
achieve go￿5 by learning through flrst hand experiences, 8specialty through outdoor play, whi¢h irL5pire, excite
and motivate them.
All of these areas of learning and experiences can bg and are promot￿ through the opp)rtunltles offer&J lo
chlldren al Dodford Ghildren's Farm. After ￿sit evaluation by early years, praclilioners, teacher5. social workers
and parents conllnue lo conlirm the profound and long-lasting effect on the children as a resutt of th&r
expervances at the farm.
As the Charlty does not receive any L¢xal Authority grant, it is reliant upon donallons to offset the operaling
éelicit. A small proportlon of income is obiained from schools who Contribute something towards their slay. 11
costs some £200 for each chlld for a Ilve-day residential visit. Famllies who visit wth their children do not have lo
pay lor their slay. Charitable Trusts and other oroanisatlons play a key rol8 In funding. A further p8rcentage of
Income comes from interest on investment. Volunteers continue lo play a signiticant part in the operation. Apart
from our group ot volunteers, drivers and hel￿r$ Other organisalions su¢h as local schools. Churches, rotary
groups and inclmduals generously gNe Ihelr tlme, skills, gitts and donations.
Page 3

OODFORD CHILDREN'S FARM
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Achl8vomonts and performan¢e
a. Rovlew of actlvltle•
This year has seen an increase in income due to actNty levels returnlng lo normal post Covid 19. The fvnds
recieved have Lyen embarked for the paddling pool together wth receiving universty students this year who are
tstudyng childcare qulrfieallons. They have used the tarni to their benefit to learn about the tenelils ol leaching
children In an outdoor enwronm8nl. We have also hosted several successful pal first aid courses, together wlh
regular meetings from th8 do9 group 'Search and Detect,, who use the farm space IOT twning animals. These
additional aclivities have wdened our offeriro and rais￿ awargne5s of the fami in the lo¢J Communtty. together
wth raSslng MUCh-ne￿Ied addttiond funds for the farm.
Animals are an integral part of the Dodford experience wlth donkeys, p)nles, sheep, goals, pigs, rabblis, hens,
guinea pSgs elc continuing lo give hug8 pleasuTe lo the chiklren and other visitors. The pygmy goats (Dave and
Sam) who arr￿ed during 2020 have been pleased lo welcomè more wsilors this ygar. together wlh Sunny arK¢
Snowy our donkeys. The Swnsor an Animal scheme Operat￿ by Kelly has meant a wider avdlen¢e. and allows
us lo offgr donatM)ns to fellow, supporters through the provision ol vouchers. Stanéard ptslicies are and have
been constantly reviewed artl the Farm is on Facebook11003 followers) and Twtter (now 3561. Gener￿ Data
Protection Regulations and compliance continues and the Farm remwns compliant. Th8 day lo day running ol
the Farm is managed by our resldenl Manager. Kelly, atKI her staff supwrtad by volunteers. Thanks must go to
Kelly and her team for providing a stimulating, sale and welcoming environmern for our visitors, and for raising
the profile of the Farm in thg loc￿ comrnuntiy.
Volunteers play a major part in our work, and we are continuing io provld8 Wotk 8xperience for a studeni from
Harper Adams Agricultural Colleg8 on three days a we8k. The Management Commlttge W by Judy Williams
have been responsible for overseelng staff and workings of the charity. Kelly and Daniella Iwork experience
slud8f)tl contlnue lo work hard to onsure that day lo day artivities run seamlessly. Volunteers have also assisted.
m￿lne (Cook I housekeeper) continues to wovide much needed support wrth general housekeeping and th8
provlsion of food to wsiling children and lamilies.
We are therefore grateful for the generous suwiort of Charitable Trusts and other organisations and indivKlual5,
without which this oharity woukj not 8urvNe. Groups ol volunteer5 from Gompanie$ such as Bromsgrove District
Houslng Trust, Curo Accountants and Barnett Waddingham fegularly send staff lor volunteer days. Men in
Sheds havo also helped with mainlgnarte jobs includ8d the repwr of the Dovecote thls year. Others have helped
wlh activitigs like gardening and fundmsing. Donations have Èeen received in the form ol Ilem8 or funds.
including Iogacies. donations instead of Chrlstmas cards, Ihe proce￿18 from events organised. and selectlng us
as their Charrty of Ihe Year.
All large small contributions are vary much appre¢iated and give us the support and encouragement to work
hard lo keep Dcdord Children's Farm thriving, ottering our local children, disadvantaged by their situation, an
experience from which they will ben8fi1 and never lorgel.
Page 4

DODFORD CHILDREN'S FARM
TRUSTEES. REPORT (Cop￿INuED}
FOR THE YEAR ENDeD 31 DECEMBER 2022
Flnanclal revlew
a. Golng concorn
After making aFpropriate enqulrfes. the Trustees have a reasonablè expectation that the charty has adequate
resources lo continue in operallonal exlsten¢e for the foreseeable flrture. For this r8ason. they continua lo adopt
the going concern basis in preparing the financial slatgments. Further details regarrfiw th9 adopllon ol tho going
¢oncem ba￿$ Can be found in the Accounting Policies.
b. Flnanclal Roport
11 was a satisfactory year of fund mi8ing tor The Dodford Chlldren's Fami with income for the year amountirvJ to
£83,48312021: £59,708), the Increase explainèd by a return to morg nomial ￿815 of activty durfng 2022 po
COVID-19, boih In lems of visitor numbers but also donations received.
Flestr￿ted funds received were £11,5￿ 12021.. £6,000}. £4.875 has been set as¢de lor refurbishing of the
paddling FKsoI with the remwning funds being earmarked for animal care and farmhouse Improvements.
Generou8 donalk*n8 ￿re received from among many Others, LangdJo Trust, Louise Nl¢holson Trust. The L G
Harris Trl￿1, Roger and Douglas Turner Trust, G J W Turner Tnjsl, South Blmlngham Friends, and The Bruce
Wakè Chartt8ble Trusl. These donations with many others have allowed us io carry out critlcal repair work
together with carrying out a leasSbllSly study to ensu￿ the future success of th9 farm.
We thank everyone who has r&sed money for us. and wg were pleased wth the succes5 of our Annud Day
whlch resumed Ihls year post Covid. Income from Charitable actwf(ies were £2.80612021: £4,181).
Inv￿Ment inGome was decrga5ed at £2,051 12021.. £5,936).
Overall, we feel that we have had a suc¢essfvl year a￿] fed well equipped lo continue lo bulld our offering in
2023.
¢. Reserves Poll
Thg Trust905 havo considered th8 level ol free reserves required to be ablg to continue opgraling but also lo
achieve their future ¢)bligation8 rf vduntary Income wère lo cease. Since schools tM)ok well in advance. il 15
considered that free reserves should 8quate to between tso- ar¥J three-years. operatSn9 costs. Thls shou
8n8Lire that flrtura commllrnents at any polnl in time can be fulfilled. This equates to over £180,000.
Total funds held at the year-end were £576,56212021.' £607,410). This conslsts of general endovmiern funds ol
£25,26512020'. £25,265), restrict￿1 funds of £40,417 {2021.. £28.9171 unrestricted luThJs of £510,88012021'.
£553,228).
The fvnds freely avwkble lor use by the charity at the discretion of th8 truste88 amount to the ￿￿￿3tricted lunds
less the Intangl￿e and tsngiblg fixgd assets of £376,265 12021.. £390,028) which at the year-erKI stands at
£134.61512021: £163.200I- This is currently held as fixed asset investments. bul Ilwsa can bo easily converted
to cash.
A￿houllh ¢osl$ are kgpl to a minimum, our annual experKlllure Includlng prolects still amounts lo some £70,Crf)O.
Inevitably thls ￿UireS ¢on$iderable lime and effort directed towards fund ralsing and we are continually seeking
further means of support.
Page 5

DODFORD CHILDREN? FARM
TRUSTEES, REPORT (CO￿nNUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Structurop govern3nc¢ and managamont
a. Constltullon
Dodlord Chlldren's Farm is reglstered as a charity in England, number 253596. 11 is constitutwj by D* ol Trust
made in November 1953, last amended In March 2013, ¢Jperating from Warfoage Lan9, D¢Jdford. Bromsgrove,
Worcestershire 861 9BE.
b. Oryanis8tional structurn and de¢1s1o￿mak1ng pollcles
The Trust Deed gives generd inveslmenl powers to the Trustees as goverr￿d by slatule. The Trustees apwint
a Management ComrFbittee lo adminisler Ihe day io day affairs of the charity- The Management Committee,
together vlth the Trustees, appoint and fix Ihg rgmuneration ol staff and their terms ol employment.
The Trustees for 2022
Graham Morgan ¢ontlnu8s as Chair and all other Trustees rern￿n, which prowdes stability and continuty.
The Management Commrrtee lor 2022
J￿lY Williams remains in the role of Chair, Susan Goode {Secreiary), Jenny Bamas ITreasur¢rl, Lyndon Slokes
and Cathy Taylor. Whilst we continue to seek further recruits lo share responslbllilies, therg is, however. the
benefrt ol solidty wlthin conlinuily.
Plans for futuro perlods
A feasibilty Study has been commissioned by th8 Tru81ees and the Management Committee. Initially Keg19y
Tattersfseld conducted an In depth con5uttation %wth staff, Trustees, managgmenl ¢ommittee, regular wsrting
schools as well as finding out what tacilities or provision is missing which may be puttino other potenb'al users
Thes8 findings have been reported back in a briefing meeting wh&re a Ilrm of community Architerts (APEC
Architects In Birmingham) through one of thalr Director Architects, Naomi Fisher, Is workiT¥J with the farm to
determine what needs are desirable and in alignrnenl ￿th the charl￿S vision.
Several concept design Dptions have been pr9paT8d and are currently being exrAored which will lead to the next
steps based on a risk appraisal involving possible further surveys. eogt plan and Ikqising wllh the local authority
planning department.
This is an exuting tlm6 for Dodlord Children's Fam as ￿ seek to embrark a signrficant further stagg in its
davelopment.
All who are involved wth the farm continue lo apprèdale ￿,3 worth particularfy when we see and hear how the
larm is benefiting the children and families who attend.
Page 6

DODFORD CHILDREN'S FARM
TRUSTEES, REPORT IcoTr¥nNUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
stat?m?nt of Trustg95' re8pon8lbllltl88
The Trustges are re8ponsSbb for preparing the Trustees. rgport and the finanGiai statements in accordance wlh
applicabte law and Unfjt￿ Kingdom Accounting Standards (United lfj'ngdom Generally Acceptsd Accounting
Practice).
The law akwli¢able lo charities in England & Wales requlres the Truslees to prepare Ilnancial statements for
each flnan¢lal year which give a true and far wow of the stale of affairs of thg charity and ol its 1￿ming
resources and application of resources, induding ils income and expendlture. for that ￿ri0￿. In Fxeparing these
financi￿ statements. the Trustees are required lo..
select suitable accounting policies and then apply them conslslentty,.
observe the m8thcKI8 and prfn¢lplos of tho CharttLqs SORP IFRS 102)-
make judgments and a¢¢ountlng esismale5 that are reaSon￿e and pmdent.
state whether appllcable UK Accounting Standards IFFIS 1021 have ￿en followed. subject lo any matorial
departures disclosed and eyplained in ihe th'nancia 5talements',
prepare the financial slalements on the going concgrn basis un￿$51 Is inappropriat8 to presume that the
chartty will continue in bu$ings$.
The Trusleeg are responsI￿e tor keeping adequate accountiNJ records that are sufficient to show and eXFJain
the chaiivs transactions and disdose wlth reasonable a¢¢uracy ai any lime the fina￿la1 kX*srtion ol the charty
and enable them lo ensure that the linancid slalements compty with the Chari119s Act 2011, the Charty
(Accounts a￿1 Reportsl Regulatlons 2008 and the provisions ol the Trust deed. They are alsc• responsible for
safeguarding the assets of the charity and hence for taklng reasonable steps for the prevention and detection of
fraud and other irregularllies.
Apyroved
by
29 March 20
or(ler
of
the
members
of
and 5wJngd on thelr b¢h￿f by:
Trustees
on
an
ITrusleel
Paoe 7

DODFORD CHILDREN'S FARM
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
Independent Exaffllngrf8 Report lo tho Trustees of Dodfofd Childrgn'8 Farm {'the chwiv)
I report to the Chthly Trug18es on my examinatlon of the accounts of the charrly for the year ended 31 Dgcgmber
2022.
Respon8lbllltlo1 and Ba$1$ of Report
As the Trustees of the charity you are responSIb￿ lor the preparntion ol the accounts In accor¢Jance wlth the
requirements of the CharirSes Act 2011 Ilhe 2011 Acl'l.
I report in ￿sPeCt of my examination ol the charitls accounts carried out under $￿tIOn 145 01 the 2011 Act and
In carrwng out my examination I have followed the applicable Directions glven by the Gharity Ci)mmission under
section 145(5llb} of the 2011 Act.
Indepondenl Examlner'g Stslem8nt
Your attention is drawn to the fact that the charty has prepargd the accounts In accordance wth Accounllng and
ReportiNJ by Charfties.. Statement ol Reoommended Practice applicable to charities prgparing Ihgir accourrts in
accordance with the Financ1￿ Rgporting Standard applicaue in the UK arKI Republic ol Ireland IFAS 1021 In
preference lo the Accounting and flepo￿ng by Charities.. Slalemenl of Recommended Practice ISSU￿ on 1 April
2005 which is relerrgd to in the extant regulalions Lxjt has been wit￿rawn.
l understand Ihat this has been done in order for the accounts lo provkye a true and fair view in accordance with
tlie Generally Accepted A¢￿Unting Practice ellective lor reportlng per￿S teginning on or after 1 January 2015.
I have completed my examination. l Confirm that no matters have come lo my attentlon In connectlon wrth the
examination giwng me cause lo bolievg that in any material respect..
accountlno records were not kept in respect of the charity as required by section 130 of the 2011 Act,. or
the accounts do not accord with Ihoso records,. or
the account$ do not comply wth Ihe appI￿at18 r8quirernents concernlng the form and content of
accoijnts set out in tha Charrties (Accounts and Reports) Regulations 2008 other than any rw4uiremenl
that the accounts gwg a Irue and lalrf view which is not a matter consKlered as part ol an indep8ndent
examlnallon.
I have no concèms and have come a¢r05s no other matters in conn8ctSon wth the examination to which
attention shculd be drawn in this report in order lo enable a proFer understanding of the accounts lo be reached.
Signed..
Kerry Brown
CROWE U.K. LLP
Chartered Accountants
Black Country Housè
Rounds Green Road
Oldbury
Wesl Midlands
B69 2DG
Vver) Cfo
Dated..
11 May 2023
FCA
Page 8

DODFORD CHILDREN'S FARM
STATEMETrrr OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
Endowment
funds
2022
Rostrl¢tod Unrestrfctod
tunds
funds
Total
lund8
Total
lunds
Income and
endowments from:
Donations and legacies
Charitable activf(ies
Other trading actNities
Investments
11,500
61335
4,791
1806
IO51
48,786
4,791
4, 181
5,936
2,051
Total in¢om• and
endowmonts
11,500
71,983
59, 708
Exp•ndlturn on:
Raising funds
Charitable activities
1.071
73,557
87,11Y2
87.102
Total expendlture
87,102
87,102
74,628
Incom81(6xp8ndlture)
before not losses on
Investments
Nel losses on
investments
11￿00
{15,119
13,619)
f14,920J
(27,229)
<27,229)
(10,532)
Tolal lrnnsfers
N•t movemènt In
lundg
(42,348)
(30.848)
(25,452)
Ro¢on¢illation of
funds:
Total funds brought
lonvard
Ngl movement in funds
25,265
28,917
11W)
607,410
130,848)
632,862
(25,452)
{42,348
Total fund8 carrled
fonvard
25,265
410,417
510.880
576,562
607,410
Th8 not88 on pages 11 to 25 form part of these finartial slatemenl8.
Page 9

I)ODFORD CHILDREN'S FARM
BALANCE SHE
AS AT 31 DECEMBER 2022
2022
Note
FIX￿ assetg
Intangible assets
Tangible assets
Investments
12
13
14
505
375,761
187.599
673
389,355
214.828
563,865
604.856
Current asset8
Debtors
Cash ￿ bank and In ha
15
2,753
17,097
875
7,455
19*50
8,330
Cr8dr(ors.' amounts I￿ling due withln one
year
16
17,153)
{5. 776)
Net currènt s￿1$
12,697
2,554
Total as8et8 le88 current liabilltl¢•
576,562
607.470
Ngt asset$ excludlng pgnslon assot
576,562
607,410
Total net assot$
576,562
607,410
Charfty fun(ts
Ernlowment funds
Restricted fvjnds
Unresiricled fvjnds
18
18
18
4265
40,417
510,880
25.265
28.917
553.228
Total funds
576,562
607,410
The flna
erns were approved and authorised for issug ty Ihg Tnjslees on
29 March 2023 and signed on th￿r behalf by:
Moryan
ITruslee)
The notes on pages 11 to 25 form pan of th8se flnancial statements.
Page10

DODFOAD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOA THE YEAR ENDED 31 DECEMBER 2022
Gen&ral Informatlon
1.1 Legal StstU8 of the charlty
Dodlord Children's Holiday Farm is a charity co￿litUted by a Deed ol Trust in England, whose
registered ollicg and primary ￿a¢e ol business is Warbage Lane. Dodford, Bromsgrove,
Worcestershire, B619BE. It has no share capital. Ils principd activities are to provmde re81dentlal
holKlays in the countryside to disadvantaged childr8n.
A¢eountlng PDllcles
2.1 Basls of pr•par4tion of flnanclal statemont8
The fInar￿￿1 statements have been prepared in accordance Y￿th the Charfties SORP IFRS 1021-
Accounting and Rep)rting by Charities.. Statement of Recommended Practieg aFplScaUe io chafilies
preparlno their accounts in accordance wllh the Flnancial Reporting Standard aFpllcable in the UK
and Republic of Ireland IFRS 1021 leffectiV6 1 January 20151, the FInar￿[al Reporting Standan
aFplic*4e in thg UK and Reput41¢ of Ireland (FRS 102) and the Charities Act 2011.
The financlal slalements have been prepared to give a Irue and fairf view and have departed from
the Charibes (Accounts an(1 Fleportsl RegulatSons 2008 only to the extent required to provide a Irue
and fair, view. This departure has Invofved following the Charities SORP IFRS 1021 published on 16
July 2014 raiher than the Accounting and Reporbng by Chariti&$: Statement of Rocommended
Practice eftgctNe Irom 1 April 2005 whi¢h has Since been withdrawn.
Dodford Children's Farm meets the definrtlon of a wbllc benefit entity ut)Jer FRS 102. Assets and
liabilities are Iniilalty reeognised al historical cost or Iransactlon value unless otherwse slated in Ihg
rglgvant ￿9)Unting F(*IKy.
12 Golng eon¢orn
The charity has cash resources aTrJ has no requlrement for eknemal funding. The tru5tegs have a
reason￿& expociaiion that the charity has adequate resources to continue in operational existence
for the foroseeablg ILAure. They contlnue to adopt thg going concem basis of accouniing appropriate
In preparing the financid statements.
2.3 Fund a￿OuntIng
Gen8ral funds aro unre8tricted lunds whi¢h are availabb for use al the diSCret￿n of the Trustees in
furtheranco of the generd 0￿ectIveS of tho charty and which have not been d8$vJnaiod for other
wrposes.
RestricleLI funds are funds wh￿h are to be used in accordance with specific reslrictlons imposed by
donors or which have b8en ralsed by th8 charty for Pa￿cUlar purposes. The costs ol r￿SIng and
administering such funds are charged again51 the speryfic fund. The alm and use of gach reslrlcted
fund 1$ set out in the note$ lo the linancial statements.
Invfjstmerrt Ir￿Orne, gains and losses are allocated to the appropriate fund.
Page11

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
A¢¢ountlng pollcles {contlNod)
2.4 In¢omo
l income Is recognised once tho charlty has entitlement to the Income, it15 probable that the inwme
will be received and the amount ol income welvable can be measured relkqbly.
Grants are Included in the Statement of financd a¢livities on a receivable basis. The balance ol
income received lor specific purposes but nol expended during the ￿rK)d is shown in the relevant
ftjnds on the Balance sheet. Where income is rgcewgd in a(knce ol entltlement of receipt, ils
recognlllon is delorred and included in creditors as deferred income. Where entiuement occurs
bgfore Income is received, the income is a¢¢rued.
2.5 Exp￿dIlure
Expendliure is recognised orKe Ih¢r¢ is a legal or constructive oblioalion to translw economic benefit
lo a Ihlrd paty. rl is prob*4e that a transfer of economi¢ beneffts will be required in settlement arThJ
the amount ol the obligation can be measured reliably. ExpeThJiture is classrfied by aclivily. The costs
of each activity are made up of the total of dire¢t costs ar￿ shared costs. Including support C0515
involved In undertaking each aclfvrty. Direct costs attrlbutabte lo a single a¢livily are ￿lOcated directly
to that aciwily. Shared costs which conlrtbule to more than one activity and SUPFM)rt costs which are
not attrIt￿table lo a slngle activity are apportioned betsveen those activrties on a basls consi91ent with
Ihe use of r950ur¢es. Central staff costs are allocated on the basis ol lime spent. and depreciation
harges alltxaled on the pjrtion ol the asseys use.
Expend￿Ure on r8ising funds includeg all expenditure Incurred by the ¢harily lo rwse funds for its
charitablg purF<)ses and include5 ¢06ts of all fundraising actmties events and non-charitable trading.
Expenditure on ¢harrtable activrties is incurred on direcily undertakiw the aciivilies vthich further the
¢hantys obj8CtThies, as well as any assochted support costs. Support costs are those cosls incurred
direct￿ in support of expenditure on the objects ol the
charity. Govemance costs are those incurred in connectlon with administration ol the charity and
compliance with conslitulionJ and slabjtory requirements.
Charitable a¢tivitles and Gov8rnan¢e costs are costs incurr￿1 on the chartys educational
operations, including support costs and costs relating lo ihe governance ol Ihg charity aH)ortioned to
charitable activities.
16 Intgrèst r•colvable
Interest on funds held on deposrt is Snclu(led when re¢eNable and Ihe amount can b8 measured
reliably by the charty.. thls Is normally up)n notificaJon of Ihg interest paid or payab18 by the institution
with whom the fund5 aro deposlled.
2.7 Intanglble as•ets and amortisatlon
Intangible assets costing £250 or more are capilali5ed and recognisod when lulure economic
beneffts are probabig and the ()Jsl or value of th8 asset Gan be measured reliably.
Intangible ass8ls are inrtially re¢ognised at cost. After recognition, under the cost model. irblangiiAe
assets are measured al cost less any accumulaled amortisation and any accumuLqted impwrment
losses.
Amortisation is providad on intangible assets at rates cakulaied to write off tho cost of each asset on
a redudno b￿ance basis over fts expected useful lil&.
Page 12

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accourrtlng polkle$ (continued)
2.7 Intanglble asgets ond amort18allon (conllnued)
Amortlsallon Is provlded on tho following basis..
Comwter SO￿are
25 % redu¢ing b￿ance
Tanglble Ilxod a88et8 and depreclatlon
Tangible fixed assets costing £250 or more are caplld5s&￿ and recognis&J when luture economi
benefts ar¢ probable arKf the cost or value of the as591 can be measured reliably.
Tanglble fixed assets are initially recoonised at cost. After recognition, urKl8r the cost model, tangl￿8
r￿ed assets are measured at cost less accumulated depreclation and any accumulated impairmonl
sses. Al costs incurred lo bring a tanglbfe fLx8d asset into ts intended worklng condition shoukj be
included In the measurement ol cost.
Depreciation is charged 80 as lo allo¢ale the ￿st of tangible fixfrJ assets less their resldual value
over their estimated useful Ilves. using both thg Straight line an(J the reduciNJ balance methods.
Depr￿lation is piovidod on the follovlng bases:
Freehold propety
Fixtures and fitting8
2% 51raighi line
- 250h reducing bala
2.9 Inv88tment8
Flxed asset inveslmgnls are a form of finanGial instrument and are inillally recogni8ed al thelr
transaction cost and subsequenlly measured at fair value at the Balance sheet date, unless the value
cannot be measured r8liabty In wh*h case it is measured at ¢o$t1gss imp&rmgnl. Investment g￿n$
and k)sse8, whether re￿I￿ed or unreallsed, are comblned presented as 'GainsllLossesl on
Inveslmenl$' in Ihg Statement of financ4al actimties.
2.10 Flnanolal Instruments
Debtors
Short term debtors we measured at transactlon prfc*. less any impairment.
Creditors
Short temi creditors are measured at Iransa¢tion price
Cash
Cash is rapresanted by cash In hand and deposlts bMth financial in8tllutbns repayable ￿thOut
penalty on notice ol not more than 24 hours.
There ar& no complex financial Instruments.
2.11 Ponsions
The charity OFerates a defined conlribullon pgnslon schème aTrJ the penslon charge represents the
amounts payable by the charity to the fund in resp8Ct of the year.
Page13

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
A¢¢ountlng pollcles (contlnuod)
2.12 Rolo of volunteors
The charity rdies on the efforts ol its volunteers. The v￿u8 of thes8 voluntsers is nol incorporatèd
within the accounts.
Incom8 from donatk>n$ Ind legacles
ResIr1￿ed Unrestricted
funds
fund$
Total
funds
Totsl
lunds
Grants
Coronavirus job rètents'on scheme
3,023
Total grants
3,023
Donalions
Grant from Parish Coun¢il
11,5(Xl
61,681
73,181
45,763
Totsl 2022
11,500
62,335
73,835
48,786
Total 2021
42,786
48,786
Incomè from ¢harlt8ble a¢tivltle8
Unrestrictod
fund8
2022
Total
funds
2022
Tot81
funds
2021
Operation ol ¢hikJren's h)liday farm - contrlbutlons
4.791
4,791
805
Total 2021
805
Pagg 14

DODFORD CHILDRENE FARM
NOTES TO THE FINANCIAL STATEMETrirs
FOR THE YEAR ENDED 31 DECEMBER 2022
Incom• from other tradlng actlvltles
In¢omo from fundralslng event$
Unwtrlctad
funds
2022
Total
fund$
Totsl
lunds
202Y
Open day, raffles and other income
2,806
4, 181
Tota12021
4.781
4,181
Invostment income
Unreslrlctod
funds
2022
Total
fund$
2022
Total
lunds
2021
Interest r￿e1Vable
2,051
2,051
5.936
Tota12021
5,936
5,936
Expondilurn gn raising fund6
Costs of ralslng voluntary Incomo
Unrestrlct8d
fund8
2022
Total
fund8
2022
Total
funds
Wine Evening
7,071
Tota12021
1.071
1.071
Page 15

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Analysls of expondlture by actlvltles
Acllvltles
undartaken
dlrectly
2022
Support
Total
funds
2022
Total
lunds
2021
2022
Cperalion ol children's holiday fami -
contributions
Staff costs
Household expenses
Animal costs
42.147
42,147
38.532
30,253
1,315
3,457
34,883
3,562
6.510
3,562
6,510
44.955
42.147
87,102
73,557
Tot812021
35,025
38,532
73,557
Analysi$ of dlrect costs
Household
Staff costs exponses Anlmal costs
2022
2022
Totsl
funds
Total
tunds
2021
Wages and salaries
Food expenses
Household expenses
Cleaninglrubbish remov
Animal expenses
Trainir
Advertising
34,883
34,883
1,714
30,253
1,714
83
715
204
3,457
276
120
6,510
6,510
30
1,151
1,151
Tot812022
34,883
3.562
6,510
44,955
35.025
Tota12027
30,253
1,315
3,457
35,025
Page 16

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Analy$ls of 8xpondlture by activltles (¢ontlnuod}
Anatysls of $upport ¢osts
Operatlon of
chlldfen'g
holldAy farm
Total
funds
2022
Total
funds
2021
Dgprgryalion
Heat light
Rates
Printing, stationary, Fvstagg and adverti￿ng
Repairs and renewd5
Telephone and motor expenses
Sundri8s
Insurance
Independent examination 1095
Bank charges
Profession￿ & ￿gaI le8S
Amortisation
13,594
9,758
3,341
306
4,359
908
112
13,594
9,758
3,341
14,545
5,359
4,388
4,359
8,896
656
112
2,202
2,394
103
4,902
168
1.991
2,376
2.394
103
4.902
225
Total 2022
42.147
42,147
Tot812021
38,S32
38,532
Trustees, remunerotlon and expen
During the year. no Trustses receiv&J any remun8ration or other benefits (2021 . £NIL).
During the year ended 31 Decemker 2022. no Trustee ex￿nseS have b88n incurred {2021 . £NIL).
10. Inde￿ndOnt •xaminorf$ romunorotlon
The irK1epe￿l8nt 8xaminefs remuneration amounts lo an independent examiner fee of £2,39412021-
£2.376).
Page 17

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMEpirs
FOR THE YEAR ENDED 31 DECEMBER 2022
11. Slaff eosts
2022
Wages and salaries
So¢id securtty costs
cOntr￿Ul10n lo defined ¢ontrfbutlon pension schemes
29,557
3,￿9
1.417
28,336
1,222
34,883
30.253
The average number of pgrsons employed by the charrty during the year was as fdlows".
2022
No.
No.
No employee recelved remungralion arnounting to more than £60,0(N) in eithgr ygar.
The key managernenl personnel of the charlly Is the manager and the management ¢ommittee. The lolal
remuneolion pakl to the key management personnel was £20,940 (2021."£20,902).
12. Intsngiblè assèts
Webslte
dovelopmenl
Cogt
Al 1 January 2022
Al 31 December 2022
Amortls•tion
At 1 January 2022
Charge for the year
2,794
168
At 31 December 2022
2,982
Not book value
Al 31 December 2022
At 31 De¢ember2021
673
Page 18

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMETrirs
FOR THE YEAR ENDED 31 DECEMBER 2022
13. Taftglb￿ flxad aknotl
Fréohold Flxtures and
property
flttlngs
Totsl
Co81 or valuatl¢)n
At 1 January 2022
537,291
141,606
678,897
At 31 December 2022
537.291
141,606
678,897
Dopro¢lation
Ai 1 January 2022
Charge for the year
159,331
10,746
130,211
13,594
Ai 31 December 2022
170,077
1U059
303,136
Net book valu
At 31 DeCeM￿r 2022
367,214
8,547
375.761
A¢31 December2021
377,960
11,395
389,355
Page 19

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEM8ER 2022
14. Flxed asset Investments
Lljled
Unllsted
Investments invostments
Total
Cosl or valuatlon
At 1 January 2022
Revaluations
Amounts written off
208,838
(24.797)
5,990
214,828
124,797)
{2,432}
(2,432)
Al 31 Dgcgmber 2022
184.041
3￿58
187,599
Net book v•lu8
Ai 31 December 2022
184.041
3￿8
187,599
At31 D￿ember2021
208,838
5,990
214,828
The hlslork cost ol tho quoted investments was £237,816 f2021.' £237,816).
15. Debtor8
2022
2021
Du8 wlthln one y••r
Prepayments and accrued Income
2,753
875
2,753
875
Page 20

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
16. Credltors: Amoun1$ falllng due within one year
2022
2021
Trade creditors
Other taxatlon and sc¢lal security
Oiher creditor5
Accruals and d8ferred income
258
6A52
4.174
7,153
5,776
17. Flnan¢lal Instruments
2022
2021
Flnanclal assets
Financial assets measured ai amortised cost
20￿55
13,45
2V22
2027
Flnan¢lal Ilabllltlos
Flnawal liablllll8s measured al amortise(J cost
7,143
5,776
Financial assets measured al amorllwj ¢ost comprises cash al bank.
Flnanclal liabl11￿eS measurod ai amortised cost comprise8 other taxallon and s￿181 securfty and accrualg.
The tolaj investment income for flnandal assets Measur￿ al fair value through income and expendhure
are £7,418 (2021,. £5.936).
The nel losses on financial assets m&qsured at Idr value through income and expenditure are £27,229
(2021.. gain £10,532).
Pag8 21

DOOFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
18. Ststsrn8nt of funds
St•tgmont of fund8. current yoar
Balance at 31
December
2022
Balance at 1
January 2022 Income
Gjlnsl
Expendlture (Lo88e8}
Unrestrlctgd funds
General Funds - all funds
553,228
71,983
187,1021
(27.229)
510,880
Endowment lunds
ErKlowment Funds - all funds
25,265
25,265
R•strlct•d funds
Playroom fund
Balhroorn fun(J
Paddling pod relurblshm8nt
Fencing lund
Toys fuTrJ
Forest School
Bullding repairs
Outdoor Adventure fund
Sewers and drwn lund
Kitchen equlpment
Wet room
CCTV
Home comforts
Redecorating
Farmhouse
4,729
4,510
500
4,510
2,500
156
156
148
10,536
932
2073
1,000
4036
932
2073
1,000
7,500
1,030
181
1,500
7,IX)O
181
1,500
28,917
11,500
40A17
Total of fund8
607,410
83,483
187,102)
(27,2291
576,562
Page 22

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
18. Ststomwt ol funds leontinued)
ststomont of funds- prlor year
Balance al
l J8nu8ry
B81anc8 81
31 Decemb81
Income
Unrestrfcted lund6
General Funds - all funds
553,228
553,228
Endowmenl fund8
Dr D. M. 88aumont- Bequest
25,265
25,265
RKtrl¢tsd lurrfl8
Playroom fur
Bathroom fund
F9ncing furKI
Toys lumi
Forest School
Building rgpairs
Outdoor A(fventure fund
Sewers and draSn fuThJ
Kitchen equipmgnl
W9t room
CCTV
Home comforts
Farmhouse
4,729
4,510
4,729
4,570
156
156
3,036
932
2,873
1.000
2.480
1,030
181
1,000
3,036
932
2.873
2,480
1,030
181
7,000
22,977
28.917
Total of lund¥
601,410
6,000
607,410
Page 23

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMEPffS
FOR THE YEAR ENDED 31 DECEMBER 2022
19. summary ol lunds
Summary ol Funds..
Fix￿1 Ass91s
This fund repre59nts thg fixed assets used for charitable
rchases.
Playroom Fund
Thls Is a reslrict&J fund for the wrwse of funding the playroom
exlension projects.
Bathroom FUTh
This is a restrid￿ fuThJ for the wrwse of funding bathr￿rn
projects.
FerKlng Fund
Thls Is a restricted fund for the Purpose of rewrirKJ fencing around
the farm and small animal 8nclosure.
Toys FuTrJ
This fund has bggn designated by the Trustses to ￿ used when
purchasing new toys for the ¢harty. Any Specific donati)ns are
included within the restricted toys lur*J for the same purpose.
Forest SchLX)I
This is a restrfcted lund for the purpose ol funding a forest $¢hool.
Bullding Repirs
This is a r8slricted fund for the purFKsse ol gener￿ maintenance to
all the of the buildlngs. Induding the repair ol the animd shelter
roof.
Ojtdoor Adventure Trail
This Is a reslrfcted fund for the purFQSQ of lunding an Olrtdoor
adventu￿ trail.
Sewers aTrJ Drain FluKI
This is a Iestrfct￿ fund for the purFose of renewing Ihe sewage
gygtem.
K￿chen Equlpment
This L8 a restrtcted fund lor thg purp05e ol pur¢hasino new kitchen
equipment.
Wel Room
This Ss a restrlcted fund for the purpose ol financing a w&1 room.
CCTV
This is a T881iicted fund lor the purchase of CCTV covering the
farm.
Home Comlort$
This is a restricted fund for Ihe purchase of new beds and bedding.
Farmhouse
This 18 a restrict￿ fund for fv purchase ol renovations.
Paddling Pool Refurbishme
Thls Is a r85triclgd fund for the refurbishment ol the
paddling pool.
Red8corating
Thls is a restrlcted fund loi r￿ecoration.
Pago 24

DODFORD CHILDREN'S FARM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Analysis of net assets between lun
Analysls of net assots between funds. current year
Endowment Rostrfcted Unr8Strlcted
lund8
fund$
funds
2022
2022
2022
Total
funds
2022
Tangib19 fixed assgts
Intangibl8 fixed assets
Fixed asset investments
Cur￿n1 assets
Credf(ors due within one year
375,761
505
121.917
19.850
17.1 $31
375,761
25.265
40,417
187,599
19,850
17,153)
Tot81
25,265
40,417
510,880
576,562
Analysls of not ￿$01$ belween lund8- prlor yo•1
Endowmènt Restrict80 Unrestricted
funds
funds
fU(￿S
2027
2021
2021
fv￿ts
2021
Tangible fixed assets
Intangible fixed assets
Fixed asset investmont
Currenl asseis
Creditors due within one year
13,103
376.252
673
189,893
(7.814)
(5.776)
389,355
673
12,162
12.773
16, 144
214,828
8,330
(5,776)
Total
25,265
28.977
553.228
607,410
21. Pw)8lon commllments
The charty operates a defined eontribution pension Schgmg. The assets of the scheme are held
$8paraiely from those ol the group in an independenyy administered lund. The pensK)n cost charge
represents ￿ntrIbutIons payable by Ihe charity to the fund and amounted 10 £1,222 (2020.. £577) were
payable to ts fund at the b￿ance sheet date are included in creditors.
Page 25