**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: - Commitment beyond THE WALL encourages and supports development of friendships, interpersonal skills, and a sense of hope in the future - Responsibility the focus of beyond THE WALL is to empower individuals in establishing goals and following through on commitments - Possibility beyond THE WALL desires to expand the perspective of all people to make them aware of life's possibilities - Support beyond THE WALL recognises how an individual is influenced by their support system and aims to surround individuals in a safe, inclusive learning environment 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. - 1 - 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. - 2 - 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: ............................................. - 3 - 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: - 1 accounting records were not kept in respect of the trust as required by section 130 of the 2011 Act; or - 2 the financial statements do not accord with those records; or - 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 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: ......................... - 4 - 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. - 5 - 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** - 6 - 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. - 7 - 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. - 8 - 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. - 9 - 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| - 10 - 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| - 11 - 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| - 12 - 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|-| - 13 - ## 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| - 14 - 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** ## **(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** - 15 - 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| - 16 - ## 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). - 17 -