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2022-08-31-accounts

Charity registration number 292229

THORNHAM FIELD CENTRE TRUST

T/A BEYOND THE WALL

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2022

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mrs A Hosford
Dr J Gowland
C Davidson
Charity number 292229
Principal address Beyond The Wall
Thornham Field Centre
The Walled Garden, Thornham Magna
Eye
Suffolk
IP23 8HA
Independent examiner Waveney Accountants Limited
T/as Newman & Co
Chartered Accountants
4b Church Street
Diss
Norfolk
IP22 4DD

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL CONTENTS

Page
Trustees' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 17

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2022

The trustees present their annual report and financial statements for the year ended 31 August 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the trust's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

Aim and Purpose

Beyond the Wall is a charitable educational project based on the Thornham Estate in North Suffolk. We work primarily with people of differing disabilities who continue to face barriers to learning and living in the community.

Objectives and Activities

We are committed to providing a calm, safe and supervised environment for our students and their mentors or carers to advance their education and development in accordance with their particular needs. These needs are assessed either by our trained and qualified staff, by Service Level agreements with the referring statutory bodies or institutions for the students and with the consultation of parents and mentors.

In consideration of the Charity Commission's guidance on Public Benefit, our activities focus upon skills for life and the application of practical and theoretical teaching of students to meet the range of identified need. Our guiding principal is to facilitate transition of students into jobs or occupations, voluntary or otherwise, by our interaction with associates and providers.

Our Mission

Is the pursuit of the following principles:

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the trust should undertake.

Significant activities

What we do and where we do it

The late Lord Henniker was ahead of his time as he set up provision on his estate alongside his surviving widow because he believed that the 'outside classroom' developed three main lessons for life:

a - love and respect for the environment

b - a journey away from home that develops confidence, self-esteem, allowing the less academic to shine, encouraging individual learning

c - communication and risk - ideas developed with teams creating good communication, leadership and reciprocity (give in return)

Grantmaking

The Trust does not make grants unless a benefactor or grantor requires grant making as a restriction.

Volunteers

We would like to thank all of our supporters and partners who we have worked with this year. A full list of these can be found on our website www.beyondthewall.org.uk and it is truly heartening that so many recognise the value of the charity's work.

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

Achievements and performance

Charitable activities

Clients

Numbers: clients come and go but numbers generally around 30. We have planned for an overall increase of weekly attendance of 50+ sessions to at least 65 sessions over the next 3 years. Client rates have been adjusted to reflect the amount of support and personal care needed and transport costs have also been rationalised to properly cover the pick-up distance from point to delivery at our premises.

Suffolk Dynamic Purchasing

The above Service Plans will be employed in this to show progression, targets and courses completed before SCC inspections. Accreditation to this scheme has been applied for and granted. We shall thereafter be obliged to tender for client-funding from the provider Suffolk County Council.

Staffing

Trustees are very conscious of the loyal and competent service provided by all current members of staff and volunteers who numbers have risen in the past year to 3 full-time workers and 3 part-time workers.

Resources

Glasshouse repairs, café equipment always need funding as do the running repairs and maintenance to the buildings and grounds.

Financial review

The last financial year has been productive with donations increasing as well as ventures such as plant sales and a cafe operated by our clients. This has helped to increase our income a little but the uplift applied to all our clients' accounts by all local authorities for the last 2 years has been the main contribution to our income.

It is the policy of the Trust that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the trust’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. The Board consider this amounts to at least £84,000 (2021 - £84,000).

Principal funding sources

Income is principally raised through client fees from individuals, local authorities, health providers and other local organisations. Beyond the Wall partners include Suffolk and Norfolk County Councils and the charity receives regular referrals from social workers and brokers such as West Suffolk College; private and family sources and Social Services. The project also relies on significant support from a network of external funders including charitable trusts, local businesses and individual supporters, who provide voluntary grants and donations, co-ordinated by the Commercial Officer. Without this additional network of funding support the project would struggle to operate.

The trustees have assessed the major risks to which the trust is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Plans for future periods

The future holds many challenges for the project with the continuing economic situation particularly impacting on individual budgets and the voluntary sector as a whole. To combat this we aim to keep building up our local networks, establish more links with local schools and to continue to look at more collaborative relationships with organisations in the private, public and third sectors. Only by doing this will we continue to achieve our objectives of helping disadvantaged individuals realise their aspirations in the form of mainstream education, supported volunteering or employment.

Structure, governance and management

The trust is constructed under a trust deed dated 10th July 1985.

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

The trustees who served during the year and up to the date of signature of the financial statements were: Mrs A Hosford Dr J Gowland C Davidson Gill Davidson (Resigned 31 August 2022) Deborah Griffiths (Resigned 31 August 2022)

Trustees are elected by the Board of Trustees and are expected to be conversant with the Trustee Induction process and to undergo safeguarding training. Trustees are also involved in the PQASSO programme of Quality Assurance.

Governance

The Board of Trustees has overall responsibility for governance of the Project and ensuring that all activities are in line with the agreed Aims and Objectives of the Project. The Trustees meet a minimum of four times per year and receive reports from key personnel, including financial accounts, for the purpose of monitoring progress and initiatives promoting the Project.

The trustees' report was approved by the Board of Trustees.

.............................. Mrs A Hosford Trustee

Date: .............................................

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THORNHAM FIELD CENTRE TRUST

I report to the trustees on my examination of the financial statements of Thornham Field Centre Trust (the trust) for the year ended 31 August 2022.

Responsibilities and basis of report

As the trustees of the trust you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the trust’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

W T Goddard FCCA ACA CTA Waveney Accountants Limited

T/as Newman & Co Chartered Accountants 4b Church Street Diss Norfolk IP22 4DD

Dated: .........................

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2022

Unrestricted
Restricted
funds
funds
2022
2022
Notes
£
£
Income from:
Donations and legacies
3
8,103
4,559
Charitable activities
4
144,909
-
Investments
5
557
-
Total income
153,569
4,559
Expenditure on:
Raising funds
6
246
-
Charitable activities
7
129,093
3,104
Other
11
-
95
Total expenditure
129,339
3,199
Net gains/(losses) on
investments
12
-
-
Gross transfers
between funds
-
-
Net movement in funds
24,230
1,360
Fund balances at 1 September
2021
169,907
51,246
Fund balances at 31 August
2022
194,137
52,606		 Total
Unrestricted
Restricted
funds
funds
2022
2021
2021
£
£
£
12,662
25,302
20,948
144,909
109,272
-
557
793
-
158,128
135,367
20,948
246
88
-
132,197
110,319
11,502
95
-
818
132,538
110,407
12,320
-
-
6,147
-
(345)
345
25,590
24,615
15,120
221,153
145,292
36,126
246,743
169,907
51,246		 Total
2021
£
46,250
109,272
793
156,315
88
121,821
818
122,727
6,147
-
39,735
181,418
221,153

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL BALANCE SHEET

AS AT 31 AUGUST 2022

Notes
Fixed assets
Tangible assets
15
Investments
16
Current assets
Debtors
17
Cash at bank and in hand
Creditors: amounts falling due within one
year
18
Net current assets
Total assets less current liabilities
Income funds
Restricted funds - general
19
Unrestricted funds		 2022
£
11,588
196,716
208,304
(8,051)		 £
13,973
32,517
46,490
200,253
246,743
52,606
194,137
246,743		 2021
£
11,065
165,855
176,920
(5,225)		 £
16,941
32,517
49,458
171,695
221,153
51,246
169,907
221,153

The financial statements were approved by the Trustees on .........................

.............................. Mrs A Hosford Trustee

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2022

1 Accounting policies

Charity information

Thornham Field Centre Trust is a charitable trust constructed under a trust deed dated 10th July 1985.

1.1 Accounting convention

The financial statements have been prepared in accordance with the trust's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The trust is a Public Benefit Entity as defined by FRS 102.

The trust has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the trust. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the trust has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the trust.

1.4 Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Cash donations are recognised on receipt. Other donations are recognised once the trust has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the trust has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

1 Accounting policies

(Continued)

1.5 Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

1.6 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website 20% straight line

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 10% reducing balance
Plant and equipment 25% reducing balance
Fixtures and fittings 25% reducing balance
Computers 25% reducing balance
Motor vehicles 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.8 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.9 Impairment of fixed assets

At each reporting end date, the trust reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.10 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

1 Accounting policies

(Continued)

1.11 Financial instruments

The trust has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the trust's balance sheet when the trust becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the trust’s contractual obligations expire or are discharged or cancelled.

1.12 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the trust is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

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

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

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

3 Donations and legacies

Unrestricted
Restricted
funds
funds
general
2022
2022
£
£
Donations and gifts
8,103
-
Grants receivable
-
4,559
8,103
4,559
Grants receivable for core activities
MSDC
-
-
Rention Grant
-
450
Suffolk County Council
-
(436)
WRR
-
150
Norfolk Councy Council
ICF
-
3,552
VACR
-
843
-
4,559		 Total
Unrestricted
Restricted
funds
funds
general
2022
2021
2021
£
£
£
8,103
4,001
-
4,559
21,301
20,948
12,662
25,302
20,948
-
-
3,150
450
-
-
(436)
21,301
-
150
-
-
3,552
-
17,798
843
-
-
4,559
21,301
20,948		 Total
2021
£
4,001
42,249
46,250
3,150
-
21,301
-
17,798
-
42,249

4 Charitable activities

Educational activities and associated services
Trading income		 2022
£
138,307
6,602
144,909		 2021
£
105,216
4,056
109,272

5 Investments

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Income from unlisted investments 493 784
Interest receivable 64 9
557 793

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

6 Raising funds

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Fundraising and publicity
Advertising 246 88
246 88

7 Charitable activities

Staff costs
Depreciation and impairment
Rates and water
Light and heat
Motor expenses: fuel
Motor expenses: services and repairs
Sanitary, sharps, nappy disposal
Insurance
Client training resources
Hort. resources
Rent
Tutor costs
Consumables
Major repairs
Cleaning
Other charitable expenditure
Share of governance costs (see note 8)
Analysis by fund
Unrestricted funds
Restricted funds - general		 2022
£
88,522
3,786
484
6,237
131
767
439
6,991
2,809
1,312
4,985
1,700
857
2,371
1,660
5,315
128,366
3,831
132,197
129,093
3,104
132,197		 2021
£
81,412
5,078
-
3,226
969
1,128
460
5,232
2,193
1,118
3,960
2,030
1,537
4,320
1,716
4,033
118,412
3,409
121,821
110,319
11,502
121,821

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

8 Support costs

Support costs
Governance
costs
£
£
Legal and professional
-
1,710
Post and stationery
-
897
I.T.
-
1,224
-
3,831
Analysed between
Charitable activities
-
3,831		 2022
£
1,710
897
1,224
3,831
3,831		 2021
£
1,620
479
1,310
3,409
3,409

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the trust during the year.

10 Employees

The average monthly number of employees during the year was:

2022 2021
Number Number
6 5
Employment costs 2022 2021
£ £
Wages and salaries 81,883 75,985
Social security costs 1,838 -
Other pension costs 1,397 1,437
85,118 77,422

There were no employees whose annual remuneration was more than £60,000.

11 Other

Restricted Restricted
funds funds
general general
2022 2021
Other expenditure 95 818
95 818

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

12 Net gains/(losses) on investments

Revaluation of investments
Gain/(loss) on sale of investments		 Total
Restricted
funds
general
2022
2021
£
£
-
6,177
-
(30)
-
6,147		 Total
Restricted
funds
general
2022
2021
£
£
-
6,177
-
(30)
-
6,147
6,147

13 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

14 Intangible fixed assets

Website
£
Cost
At 1 September 2021 and 31 August 2022 2,000
Amortisation and impairment
At 1 September 2021 and 31 August 2022 2,000
Carrying amount
At 31 August 2022 -
At 31 August 2021 -

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

15 Tangible fixed assets

Freehold land
and buildings
Plant and
equipment
Fixtures and
fittings
Computers
Motor
£
£
£
£
Cost
At 1 September 2021
11,298
24,854
2,080
2,060
Additions
-
-
697
122
At 31 August 2022
11,298
24,854
2,777
2,182
Depreciation and impairment
At 1 September 2021
6,939
16,770
520
515
Depreciation charged in the year
436
2,021
564
417
At 31 August 2022
7,375
18,791
1,084
932
Carrying amount
At 31 August 2022
3,923
6,063
1,693
1,250
At 31 August 2021
4,360
8,084
1,560
1,545		 vehicles
£
4,400
-
4,400
3,008
348
3,356
1,044
1,392		 Total
£
44,692
819
45,511
27,752
3,786
31,538
13,973
16,941

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

(Continued)

16 Fixed asset investments

Cost or valuation
At 1 September 2021 & 31 August 2022
Carrying amount
At 31 August 2022
At 31 August 2021
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors		 Listed
investments
£
32,517
32,517
32,517
2022
2021
£
£
8,883
9,157
2,705
1,908
11,588
11,065
2022
2021
£
£
2,123
1,100
4,308
2,185
1,620
1,940
8,051
5,225		 Listed
investments
£
32,517
32,517
32,517
2022
2021
£
£
8,883
9,157
2,705
1,908
11,588
11,065
2022
2021
£
£
2,123
1,100
4,308
2,185
1,620
1,940
8,051
5,225
32,517
32,517
2021
£
9,157
1,908
11,065
2021
£
1,100
2,185
1,940
5,225

17 Debtors

18 Creditors: amounts falling due within one year

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

19 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Transfers Revaluations, Balance at Incoming Resources Balance at
1 September resources expended gains and losses 1 September resources expended 31 August 2022
2020 2021
£ £ £ £ £ £ £ £ £
General restricted 36,060 20,948 (12,320) 345 6,147 51,180 4,559 (3,199) 52,540
Disabled Access 66 - - - - 66 - - 66
36,126 20,948 (12,320) 345 6,147 51,246 4,559 (3,199) 52,606

THORNHAM FIELD CENTRE TRUST T/A BEYOND THE WALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

20
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2022
2022
£
£
Fund balances at 31
August 2022 are
represented by:
Tangible assets
13,973
-
Investments
32,517
-
Current assets/(liabilities)
200,253
-
246,743
-		 Total
Unrestricted
funds
Restricted
funds
2022
2021
2021
£
£
£
13,973
6,205
10,736
32,517
240
32,277
200,253
163,480
8,215
246,743
169,925
51,228		 Total
2021
£
16,941
32,517
171,695
221,153

21 Related party transactions

There were no disclosable related party transactions during the year (2021 - none).