FERRIERS BARN LIMITED Charity number 267117 Company registration number 01158197 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2025
FERRIERS BARN LIMITED CONTENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Page Reference and Administrative Details Trustees Annual Report 24 Independent Examination report Statement of Financial Activities Balance Sheet Notes foming part of the financial statements &12
FERRIERS BARN LIMITED LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025 Reglstered charfty number 267117 Registered company number 1158197 Reglstered Address Ferriers Bam Bures Suffolk C08 5DL Trustees D R Bridge (Resigned 14th January 20261 C Dovell {Appointed 30th January 2025) S J L Foster E H Flower {Resigned 1st October 2025) G Perrens (Appointsd 30th January 2025. Resigned 7th December 2025) P McKenna (Resigned 25th April 2025) N J Moore C Post Fccra Company Secretary C A cO1n Bankers Barclays Bank PIC 9 High Street Colchester Essex C01 1DA Independent Examiner Community360 Winsley's House High Street Colchester Essex C01 1UG
FERRIERS BARN LIMITED TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees, who are also Directors of the Charfty for the purposes of the Companles Act 2006, present their report together with the financial ststements of Ferrlers Bam Limited (The Barn) for the year ended 31 December 2025. The Trustees have adopted the provisions of the statement of Recommended Practice "Accountlng and Reporting by Charities", appllcable to charities preparing thelr accounts In accordance with the Financlal Reporting Standard appli¢able in the UK and Republic of Ireland IFRS102), 8ffoctlve from 1 January 2019. OBJECTIVES AND ACTIVITIES A summary of the Objectives for the Barn set out in our Constttution are.. 'To provide relief for'adults wtth disabilities,. known as our 'Members' by provtding a buikling for use as a day centre with facilf(ies for recreation and other activities., 'To provide, endow, fumish and fit out with all necessary fumiture and other equipment. and rnaintain and manage such buildings and other premises as may from time to time be required for the purposes of the Association Publlc Benefrt The activities undertaken wtth public benefrt during 2025 included.. o Looking after Members from North Essex and South Suffolk by the provision of a day Centre which is open for 41 weeks a year and where they may carry out arts. crafts and a range of other activities. Members are offered a twfrcourse lunch each day. This has also included the provision of bus transport to collect Members on request. Provision of events where the local public may join in. Additionally. the facilities are made available for musicians to rehearse, for families to hold gatherings and for local people to make full use of our beautrful buildings and gardens. The Trustees have always taken account of the Charity Commission's gurdance on public benefrt. ACHIEVEMENTS & PERFORMANCE Summary of main achlevements Ferriers Barn continued to provide a popular and much needed service in 2025. We welcomed four new Members, bringing our current totsl to 33, we added to our wonderful team of dedicated permanent staff and volunteers and we made good use of our social media accounts to report on our activities and to enhan our exposure. During the year we eXperIend a much more challenging funding environment than in 2024 but we were able to secure both one-off and multi-year grants and donations from a range of individual and corporateltrust donors. to whom we are immensely grateful for their continued support. The Barn is very fortunate to have considerable support from the local communty. Some examples of 2025 receipts include= Essex Communty Foundation Suffolk Community Garfield Weston Harebell Trust The Co-op 7,329 2.000 10.000 10,000 1.6S4 We currently have 14 members of staff, including cooks and drivers, both of which are shared positions. Our carers and tutors all work on a part-time basis. We have 10 volunteers who generally come in on a set day each week.
FERRIERS BARN LIMITED TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 We have had WO 8xperience students join us from Colchester Institute, where they are completing their level 3 Health and Social Care course. We also take work experience students from TGS Upper School in Great Comard. We have found these arrangements very beneficial not onty for our Members and of course for the students but also for our staff, who welcome the extra support. We did not host our Christmas Bazaar this year. but instead we held an online raffle which raised over £1000. We again took the Members for their yeady visit to the Panto at The Mercury Theatre in Colchester. as well as to Alpaca Acres in Great Tey. We have had the animals in to visit and have run regular exercise classes and reflexology. We held a Christmas party for all our Members, staff and volunteers. This year it was at Colchester United Football Club and was a sit d¢)wn 3-course meal with music and a magician. It was a real hit with everyone who attended and was sponsored by The David Randall Foundation. Desmond Bridge, our Chair. passed away on Boxing Day 2025. leaving us all shocked and deeply saddened. Desmond was a huge part of the lrfe of The Bam for over 10 years and we will atways be immensely grateful to him for his dedication. wise counsel and friendship for so many years. Gary Perrens, Patrick McKenna and Elizabeth Flower stepped down as Trustees. As ahvays, we are very grateful for the time and support they have given to The Bam. FINANCIAL REVIEW Council of Management {CoM) and Executlve Commlttee Actlvltles In 2025 In addition to the very regular day-t¢>day interaction betsveen Trustees and Management, there weré four full Com meetings during the year. At all such meetings the key operational and strategic aspects of The Bam were considered, as well as key issues such as Conflicts of Interest. Safeguarding and Financial Risks. In addition. the monthly Management Accounts were prepared, togetherwith updates regarding Bank and Reserve Holdings. Flnanclal Review 2025 In a challenging environment of rising costs and lower availabilty of public and private funding (in particular grants, The Bam was forced to raise the fees we charge to Members - although we were able to limit the impact via a very strict focus on operating costs and a targeted social media funding campaign. At the 2025 Year End, the operational loss was £31.429, with an overall Net Loss of £42,542 after the valuation losse5 on investrnents of £11,113 were applied. This Compares with a 2024 operating loss of £76,309. The Balance Sheet Total Funds at the year end stood at £716,479. Incomlng Resources In 2025. Total Income increased to £216,295 (2024: £196,608). Donations at £65,065 {2024 £57,288) were higher than last year. Day Centre Fees at £116.820 (2024 £98,763 reflected the continued strong Member numbers and attendances. Income from Fundraising events continued to be strong. Investment Income fell slFghtly to £6,687 (2024 £8,188). Resources Expended The Total Resources Expended were £247.724 (2024 £272,917), reflecting the focus on efficiencies and tighter cost control. Staff costs increased by just over 7Y. (2024 23 /0). Staff pay levels are kept in line with, but slightly above. those of the National Living Wage levels and are set by the Executive Committee before being agreed at Council of Management meetings. The cost of Catering and Household rose to £7,722 (2024 £5,284), reflecting ineased Member numbers and rising costs.
FERRIERS BARN LIMITED TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Net Resour In¢ominglExpended- This resulted in an operational loss of £31,429, as against a £76.309 net loss in 2024. Reserves The Year End value of the Reserves held in the CCLA portfolio was £165.560 (2024 £251,673). The policy continues to be to retain this ReseNe as CCLA Investment Unrf(s as far as possible at a level which enables the Council of Management to make changes to the day to day operations at the Bam as considered necessary and to retain sufficient easity accessible reserves to allow the Bam to operate for up to 12 months the event of an emergency. The Reserves have been funded by donations or bequests over the years and continue to b8 used to keep the Bam's bank balan$ positive and to support capital projects rf necessary. The Bam continues to have no loan liabilities. The Manager of the Bam continues to be responsible for all staff matters, including recruitment. work hours etc, and is the staff member responsible for all Petty Cash transactions. Plans for the future. We are as ever, committ8d to the upkeep of the bam itself, ongoing maintenance of the outside ofthe building and keeping the inside in good condition. With the addition of new members, we have been focusin9 on our service delivery and how we can move with the times and introduce new aspects to our day. We have spent time tightening up our financial reporting and management arrangements in order to maintain tight control over expenditure and cashflow management and simplifying the accounts so that our end of yéar can be completed more quickly and efficiently. Structure, Governance and Management Governlng document Ferriers Bam Limf(ed is a charity controlled by its goveming document, a Deed of Trust, and constitutes a Company Limited by Guarantee as defined by the Companies Act 2006. Recruitment and appolntment of new trustees The Council of Management {COM). comprising the Trustees, appoints new Trustees as necessary and is responsible for their training. All Trustees of the Bam are also its Directors. There are no other trustees. but Council meetings may be attended by the Manager, any newly appointed Trustee not yet declared to Companies House or any adviser. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the Board of Trustees on 28th July 2026 and signed on ts behalf by.. Mr S J Foster- Chairman
FERRIERS BARN LIMITED INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 I report on the accounts of Ferriers Barn Limited for the year ended 31 December 2025 which are set out on pages 6 to 12. Respective responsibilities of trustees and examiner The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year (under section 144 (21 of the Charities Act 2011 {The Act) but that an independent examination is needed. The charities gross income exceeded £250,000 and l am qualified to undertake the examination by being a qualified member of Association of Accounting Technicians. It is my responsibility to.. Examine the accounts under section 145 of the Charities Act, To follow the procedures laid down in the General Directions given by the Charity Comrnissioners (under section 145{5llb) of the Charities Act, and To state whether particular matters have come to my attention. Basis of independent examiner's Statement My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes considerations of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records., or the accounts did not comply with the applicable requirements concerning the fomi and wntent of the accounts set out in the Charities (AcGounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fai view which is not a matter considered as part of an independent examination. I 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. David Courtier FMAAT AATQB for and on behalf of.. Community360 Winsley's House, High Street, Colchester, Essex Date 30th July 2026
FERRIERS BARN LIMITED STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestricted Restricted Funds Funds 2025 Total 2024 Total Note Income and endowments from: Donations & Legacies Donations Gifts in kind Charitable activities Other trading activities Investment income 65,065 65,065 57,288 472,278 124,668 8,464 8,188 668.886 127.070 3,144 6,687 201.966 14.329 141,399 3.144 6,687 216,295 Totsl incoming resources 14,329 Resources expended Charitable activitle5 Raising Funds Total resources expended 242,908 956 3,859 246.767 956 270,795 2,122 272,917 243,865 3,859 247.724 Operating surplus {41.899) 10,470 {31,429) 395,969 Net gainsl(losses) on investments (11.113) {11,113} 6,824 Net movement in funds (53,012) 10.470 (42,542) 402,793 Funds at 1 January 2025 745,681 13,340 759,021 356.227 Funds at 31 December 2025 692,669 23,810 716,479 759,021 Notes on pages 8-13 lorm part of these financial statements.
FERRIERS BARN LIMITED BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2025 2024 2024 Notss Flxed Assets Tangible assets Investment assets 11 12 496,960 165.560 662,520 491,639 251,673 743,312 Current assets Debtors Cash at bank and in hand 6,694 57.017 63.711 5,076 16,080 21,156 Credttors: amounts falling due within one year Net current assetsl{liabilitles) Total assets less current Ilabilities 10 9.753 53,958 15,709 716,479 759,021 Creditors: amounts falllng due after more than one year Net Assets 716.479 759,021 Funds Unrestricted funds Restricted fvnds Total Funds 692,669 23,810 716,479 745,681 13,340 759,021 For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2008. The members have not required the company to obtsin an audit in accordance with section 476 of the Companies Act 2006. The directovs acknowledge their responsibility for complying viith the requirements of the Act with respect to accounting records and for the prèparation of accounts. These accounts have been prepared in acwrdance with the provisions applicable to companies subject to small companies regime. The directors declare that they have approved the accounts above. Signed on behaff of the trustees.. Date.. -Ro JJ Mr S J Foster- Chaiman
FERRIERS BARN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1. Accounting Policies Basls of accountlng The financial statements have been prepared in accordan with Accounting and Reporting by Charities= Statement on Recommended Practise 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 Rebulic of Ireland (FRS 102) and the Companies Act 2006. The charity constitutes a public benefit entity as defined by FRS 102. Cash Flow The financial statements do not include a cash flow statement because the charity, as small reporting entity. is exempt from the requirement to prepare such a statement under Financial Reporting Standard 1 "Cash flow statements" Restrictsd and designated funds All receipts are unrestricted funds. Incoming resources All incoming resoUrS are included in the statement of financial activities when the charity is legally entitled to the income and the amount can be quantffied with reasonabie accuracy. Resources expended Liabilities are recognised as expenditure as soon as there is a legal or construotive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefrts will be required in settlement and the amount of the obligation ¢an be measured reliabty. Expenditure is accounted for on an accruals basis and has been classified under headings particular headings they have been allocated to activities on a basis consistent with the use of resources. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be us8d in accordance with the charttable objectives at the discretion of the trustees. Designated funds are funds set aside to meet future commitments and plans. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
FERRIERS BARN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1. Accounting Policles {contlnued) Depreciation Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Improvements to property Fixtures and fjttings Motor vehicles Computer equipment 15/0 on reducing balance 15 /0 on reducing balance 250A on reducing balance 15 % on reducing balance Tangible fixed assets'are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs diredy attributabF8 to making the asset capable of operating as intended. 2. Donations and legacles Unrestricted Restricted Funds Funds Total 2025 Total 2024 Donatlons Donations Grants Total donations 39.911 25,154 65,065 39,911 25,154 65,065 34.288 23,000 57,288 Other Grfts in kind 472,278 Total 65.065 65,065 529,566 Total 2024 529.566 529,566 Grants reiVed in notes 2 and 5 are: 2025 2024 Essex Communty Foundation Suffolk Community FSJ Trust Garfield Weston Harebell Trust Essex Community Fund SFX Foun(Jation Colchester Catalyst Bures Music Festival The Coop 3,382 2,000 3.000 10,000 10.000 5,000 5.500 20,000 7,329 7,000 1.500 1,654 39,483 36.882
FERRIERS BARN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 3. Other Tradlng Activity Unrestricted Restrlcted Funds Funds Total 2025 Total 2024 Fundraising Events Total 3,144 3.144 3,144 3,144 6,464 Total 2024 6,464 4. Investment Income Unrestricted Restrlcted Funds Funds Total 2025 Total 2024 Dividends receivable Interest income Totsl 6.420 266 6,687 6,420 266 6.687 7,555 633 8,188 Totsl 2024 8,188 8,188 S. Income from charttsble actlvities Unrestrlcted Restricted Funds Funds Total 2025 Total 2024 Day care centre fees Grants Other fees Total 116,820 116,820 14,329 10.250 141,399 98,763 13,882 12.023 124,668 14,329 10.250 127,070 14,329 Total 2024 110,786 13.882 124,668 6. Trustees. Remuneration and Beneffts There were no trustees, remuneration or other benefits for the year ended 310ecember 2024 nor for the year ended 31 Dember 2025. There were no trustees. expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2025. 7. Staff Total 2025 Total 2024 Wages Social security Pension Total 189,095 3,638 1,231 193,964 176,490 2,951 1.294 180,735 Average staff No employees eamed in excess of £60,000 (2024'.NiD There were no remunerations paid to key management personel during the year (2024:£Nil). 10 14 14
FERRIERS BARN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 8. Charftable Activities Unrestricted Restricted Funds Funds Total 2025 Total 2024 Wages Catering & household Transport Building maintenance utilities Project costs Gffts Support costs Total 193,964 7,722 6,338 3,230 6,287 3.675 2,319 19,374 242,908 193,964 7.722 6,338 4,550 6.287 4.635 2,319 20,952 246,767 180,735 5,284 2,777 31.185 4,538 18,407 2.018 25,851 270.795 1.320 1,578 3,859 Total 2025 243,202 27,593 270,795 Analysis of support costs Unrestricted Restrlctod Funds Funds Totsl 2025 Total 2024 Insurance Telephone postage & stationary Computer costs General administrative Depreciation Training Cleaning Professional fees 2,358 478 409 2.518 1,225 1.917 3,098 7,371 19,374 2,358 478 409 2,518 2.803 1,917 3.098 7,371 20.952 1,851 707 411 1,666 3,763 210 2,969 14,274 25,851 1.578 1,578 9. Debtors: falling due wlthln a year 2025 2024 Trade debtors Other debtors 6,694 5,076 6,694 5,076 10. Creditors: falllng due wlthln a year 2025 2024 Accruals Other Creditors Tax and social security 2,880 3,196 3,677 9,753 3.420 2,026 5,455 11
FERRIERS BARN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 11. Tangible red assets Froehold property Improvements to property Plant and Machlnery Flxtures and fittings Cost As at l January 2025 Additions 472,278 15.187 3,683 365 54,402 7,092 61,494 As at 31 December 2025 472,278 15,187 4,048 Depreclatlon As at 1 January 2025 Charge for the year As at 31 December 2025 8.448 859 1,680 15 47,010 1.161 48,171 9.307 1,695 Net Book Value As at 31 December 2025 472 278 5.880 2,353 13,323 As at 31 December 2024 472,278 6,739 2,003 7,392 Motor Vehiclos Computer Equipment Total Cost As at 1 January 2025 Additions 34.275 4.508 459 584,333 7,916 592,249 As at 31 December 2025 34,275 4,967 Depreciatlon As at 1 January 2025 Charge for the year As at 31 D8cember 2025 31,702 482 3.854 78 92,694 2,595 95,289 32,184 3,932 Net Book Value As at 31 Dernber 2025 2,091 1,035 496,960 As at 31 December 2024 2,573 654 491,639 12
FERRIERS BARN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 12. Investment assets Listed Investment Market Value At 1 January 2025 Additions Deductions Revaluations At 31 December 2025 251,673 175,000) (11,113} 165,560 13. Summary of Funds Brought Forward Incomlng resources Outgolng resources Transfers Carrled FoTward Unrestricted funds General funds Legacies funds Property fund Design*ed funds (33,725) 172,128 472,278 135,000 745,681 190,853 (243,865) 172.128 (172,128) 85,390 472.278 135,000 692,668 190,853 (243,865) Restrlcted funds Minibus fund other restricted funds 2,811 10,529 13,340 (482) (3,376) (3,859) 2,329 21,482 23,810 14,329 14,329 Total funds 759.021 205,182 (247,724) 716.479 Summary of Funds 2024 Brought Forward Incoming ources Outgoing resources Transfers Carried Fornard Unrestrlcted funds General funds Legacies funds Property fund Designated funds 22,049 172,128 189,550 {245,324) (33,725) 172.128 472,278 135,000 745,681 472,278 135,000 329,178 661,829 (245.324) Restricted funds Minibus fund Other restricted funds Wages funds 4,631 19.307 3,112 27,051 {1.821) (22,660) 3,112 (27,593) (272,917 2.810 10,529 13,882 13,882 13,340 Total funds 356,229 675,711 759,021 13