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2023-07-31-accounts

Trustees A M Irving
M Cooper
ABest
A Curran (Appointed 1 July 2023)
N Dawson-Cocks (Appointed 1 July 2023)
JFortune (Appointed 3 March 2023)
K O'Connell (Appointed 9December 2022)
Charity number 273924
Company number 01318397
Registered office 43 High Street
Dilton Marsh
Westbury
Wiltshire
BA134DL
Auditor David Owen tt Co
17The Market Place
Devizes
Wiltshire
SN10 1BA
Bankem Lloyds Bank Pic Santander UK Pic
37 Market Place 21 Prescot Street
Warmin ster London
Wiltshire E1 8TN
BA129BD
Solicitors Stone King
13Queens Square
Bath
BA1 2XF

Page
Trustees'
report
1-6
Statement ofTrustees' responsibilities
Independent
auditor's
report 8 - 11
Statement offinancial activities 12
Balance sheet 13
Statement ofcash flows 14
Notes to the financial statements 15-30

Fairfiield provides exceptional employment
and training for independent
Fairfiield provides exceptional employment
and training for independent
living opportunities
foryoung
people with additional
needs
Clear strategic direction,
collaborative
Best practice specialist provision Financial
stability and robust
and inclusive
organisational
culture
and training commercial
areas focused on
and skilled, happy, and productive opportunities
for young people
young people and workforce
*Fairfield is a place where people want *Fairfield works with Wiltshire *Financial
position is continually
to work, now and in the future
*Communication
is effective and
improves
Fairfield-wide
and external
Council to plan strategically
for post
16provision across Wiltshire
*Afi staff are trained
in systematic
reviewed
and refined to ensure
financial
stability
*Commercial
settings ensure
connections
*Feedback from young people and
instruction
*Fairfield offers alternative
maximum
revenue
and best
possibilities
for the development
of
staff is valued
highly and informs
employment,
enterprise
and training
employment
skills
strategic decisions and policy for independent
living provision to
include more young people across
Wiltshire
*Best practice SEND training
for
professionals
improves
practice
across Wiltshire

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
Notes 6 6 6 6 8 8
n wmn frm
Donations
and
legacies 3 21,445 173,414 194,859 69,007 143,686 212,693
Qmdtab~~ivi i 8
Educational
services
4 3,058,972 3,058,972 2,888,675 2,888,675
Care services 4 1,535,461 1,535,461 1,046,372 1,046,372
Other trading
activities
5 1,229,135 1,229,135 1,234,906 1,234,906
Investments 6 9,266 9,266 145 145
Other income 7 1,195 1,195 127 127
Total income 5,855,474 173,414 6,028,888 5,239,232 143,686 5,382,918
Raising funds 8 1,673,507 1,673,507 1,172,603 1,172,603
Charitable
activities
9 4,080,852 4,080,852 3,479,701 6,710 3,486,411
Totalresources
expended 5,754,359 5,754,359 4,652,304 6,710 4,659,014
Net gains/(losses) on
investments 13 275 275 (125) (125)
Net incoming
resources before
transfers 101,390 173,414 274,804 586,803 136,976 723,779
Gross transfers between
funds 146,838 (146,838) 157,476 (157,476)
Net movement in funds 248,228 26,576 274,804 744,279 (20,500) 723,779
Fund balances at 1
August 2022 8,782,294 8,782,294 8,038,015 20,500 8,058,515
Fund balances at 31
July 2023 9,030,522 26,576 9,057,098 8,782,294 8,782,294

2023 2022
Notes f 6
Fixed asssta
Tangible assets 15 6,605,230 6,669,041
Investments 18 481 30,471
6,605,711 6,699,512
Current assets
Stocks 17 48,352 34,319
Debtors 18 252,876 256,355
Cash at bank and in hand 2,518,098 2,233,301
2,819,326 2,523,975
Creditors: amounts falling due within
one year (367,939) (441,193)
Net current assets 2,451,387 2,082,782
Total assets less current liabilities 9,057,098 8,782,294
Income funds
Restricted
funds
21 26,576
L(0taa(09(a~ng
Fixed asset funds 6,605,230 6,689,041
General unrestricted funds 2,425,282 2,113,243
Share capital 10 10
9,030,522 8,782,294
9,057,098 8,782,294

2023 2022
Notes 6 6 6 8
Cash flows from operating activities
Cash generated
from operations
26 517,780 1,141,231
Investing activities
Purchase oftangible
fixed assets
(277,015) (806,298)
Proceeds from disposal oftangible fixed
assets 4,499 8,560
Proceeds from disposal ofinvestments 30,267
Investment income received 9,266 145
Net cash used in investing activities (232,983) (797,593)
Net cash used in financing activities
Net increase in cash and cash equivalents 284,797 343,638
Cash and cash equivalents at beginning ofyear 2,233,301 1,889,663
Cash and cash equivalents at end of year 2,518,098 2,233,301

Land and buildings 2% on a straight line basis
Property
refurbishment
4% on a straight line basis
Plant and equipment 25%on a straight line basis
Fixtures and fittings 20% on a straight line basis
Computers 50%on a straight line basis
Motor vehicles 25% on a straight line basis

Unrestricted Unrestricted
funds funds
2023
f
2022
f
Educational services
Income from charitable activities 3,058,972 2,888,675
Care services
Income from charitable activities 1,535,461 1,046,372
4,594,433 3,935,047
Other trading activities
Unrestricted Unrestricted
funds funds
general general
2023
F
2022f
Farm, shop and cafe sales 1,178,448 1,135,929
Other income 50,687 98,977
Other trading activities 1,229,135 1,234,906
Income from investments
Unrestricted Unmstricted
funds funds
2023 2022
f f
Interest receivable 9,266 145

Unrestricted Unrestricted
funds funds
2023 2022
8 5
1,195 127
Unrestricted Unrestricted
funds funds
general general
2023 2022
8 6
Lrarliggggsh
Operating commercial activities 653,263 563,817
Staff costs 743,262 451,172
Depreciation and impairment 147,074 133,520
Support costs 129,909 24,094
Trading costs 1,673,507 1,172,603
1,673,507 1,172,603

Educational services
Care services
services
Care services
Total Total
2022
2023 2023 2023
8 5 5
Staff costs 1,430,086 1,077,732 2,507,818 1,885,818
Depreciation and impairment 151,556 38,890 190,446 178,149
Premises costs 119,434 30,006 149,440 93,938
Provision of services 664,101 81,857 745,958 664,613
Irrecoverable VAT 100,513 16,090 116,603 89,886
Bad and doubfful debt 570 570 37,477
2,465,690 1,245,145 3,710,835 2,949,881
Share ofsupport costs (see note 10) 265,027 93,997 359,024 523,480
Share ofgovernance costs (see note
10) 8,115 2,878 10,993 13,050
2,738,832 1,342,020 4,080,852 3,486,411
Analysis by fund
Unrestricted funds - general 2,738,832 1,342,020 4,080,852 3,479,701
Restricted funds 6,710
Support costs
Support Governance 2023Support costs Governance 2022
costs costs costs
5 5
Staff costs 458,523 458,523 523,480 523,480
Bank charges 27,362 27,362 24,094 24,094
Audit fees 14,040 14,040 13,050 13,050
485,885 14,040 499,925 547,574 13,050 560,624
Analysed between
Trading 126,861 3,047 129,908 24,094 24,094
Charitable activities 359,024 10,993 370,017 523,480 13,050 536,530
48S,SSS 10,993 499,925 547,574 13,050 560,624

The average monthly
number ofemployees
during t
he year was:
2023 2022
Number Number
160 136
Employment costs 2023 2022
6 2
Wages and saladies 3,315,887 2,557,998
Social security costs 269,107 203,257
Other pension costs 124,609 99,215
3,709,603 2,860,470
were:
2023 2022
Number Number
660,001 - F70,000 1 2
F70,001 - F80,000 1

Net gains/(t osses)
on investments
Unrestncted Unrestricted
funds funds
general general
2023f 2022f
Revaluation ofinvestments 275 (125)

15 Tangible fixed assets
Land and Plant and Fixtures and Computers Motor Total
buildings equipment fittings vehicles
8 8 8
Cost
At 1 August 2022 7,572,679 124,851 862,644 191,055 5,995 8,757,224
Additions 187,664 12,682 56,059 14,110 6,500 277,015
Disposals (1,250) (5,995) (7,245)
At 31 July 2023 7,760,343 136,283 918,703 205,165 6,500 9,026,994
Depreciation
and impairment
At 1 August 2022 1,401,974 102,405 396,069 185,988 1,749 2,088,185
Depreciation
charged
in the year 177,368 13,737 140,431 4,454 1,530 337,520
Eliminated in respect ofdisposals (1,068) (2,873) (3,941)
At 31 July 2023 1,579,342 115,074 536,500 190,442 406 2,421,764
Carrying amount
At 31 July 2023 6,181,001 21,209 382,203 14,723 6,094 6,605,230
At 31 July 2022 6,170,705 22,447 466,575 5,068 4,246 6,669,041

Fixed ass et investments
Unlisted
investments
6
Cost or valuation
At 1August 2022 30,471
Valuation changes 275
Disposals (30,265)
At 31 July 2023 481
Carrying amount
At 31 July 2023 481
At 31 July 2022 30,471
Stocks
2023 2022f
Feed stuffs and consumables 22,222 9,916
Livestock 26,130 23,980
Stationery 423
48,352 34,319

18 Debtors
2023 2022
Amounts
falling due
within one year: f 8
Trade debtors 194,585 205,933
Prepayments
and accrued income
58,291 50,422
252,876 256,355
19 Creditors: amounts falling due within one year
2023 2022
6
Other taxation and social security 82,984 123,817
Trade creditors 225,114 278,520
Other creditors 21,852 15,103
Accruals and deferred income 37,989 23,753
367,939 441,193
20 Share capital 2023 2022
8
Ordinary
share capital
10Ordinary
shares of81 each
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Analysis ofnet assets between funds
Unrestricted Restricted Total
funds funds
2023
8
2023f 2023
6
Fund balances at 31July 2023are represented by:
Tangible assets 6,605,230 6,605,230
Investments 481 481
Current assets/(liabilities) 2,424,811 26,576 2,451,387
9,030,522 26,576 9,057,098
Unrestricted Restricted Total
funds funds
2022 2022 2022
8 8 8
Fund balances at 31July 2022 are represented by:
Tangible assets 6,669,041 6,669,041
Investments 30,471 30,471
Current assets/(liabilities) 2,082,782 2,082,782
8,782,294 8,782,294

2023f 2022
Minimum lease payments under operating leases 40,383 34,136
40,383 34,136
non-cancellable
operating
leases, which fall due as follow
s:
2023 2022
8 8
Within one year 28,131 37,201
Between two and five years 35,347 56,403
In over five years 50 75
63,528 93,679

Purchase of goods goods
2023 2022
f 8
Key management
personnel
Other related parties
7,650 9,600
716,915
7,650 726,515
In the year ended 31 July 2022, a trustee
received 69,600 from the
services, while a new finance manager was recruited.
The trustee
charity, for providing
interim
did not take part in decisions
accountancy
made by the
trustee
board regarding
any aspect
ofthe agreement and did not attend
any trustee meetings
whilst
providing
the services.
In the year ended 31 July 2023, 67,650 was paid to K Durrant
Leadership
Team. The payment
related to services performed
who became a member
ofthe current Senior
in the period before they were employed
by the
charity.
The director and owner of Liddiard Builders Ltd is a close family member ofthe Finance Director, who was in
place until 30 June 2022. The Finance Director was excluded from the decision to appoint
Liddiard
Builders
Ltd as a contractor.
26 Cash generated
from operations
2023
8
2022
6
Surplus for the year 274,804 723,777
Adjustments
for:
Investment
income recognised
in statement
offinancial
activities
(9,266) (145)
Gain on disposal oftangible
fixed assets
(1,195) (127)
Fair value gains and losses on investments (275) 125
Depreciation
and impairment
oftangible
fixed assets 337,520 311,669
Movements
in working
capital:
(Increase) in stocks (14,033) (1,941)
Decrease/(increase)
in debtors
3,479 (24,692)
(Decrease)/increase
in creditors
(73,254) 132,565
Cash generated
from operations
517,780 1,141,231
27 Analysis ofchanges
in net funds
The charity had no material
debt during
the year.