Charity regi5tr*tiDw number 292229 (Ettgland aud W4le5) RNHAM FIELD CENTRE TR TIA BEY ND ALRE UNAUDITED FINANCIAL STATEMENTS E PERJOD ENDED 31 MARCH 2024
THORNHAM FIELD TIA BEYOND TIIE W LE ALAND ADM LL Trnstees Mts A Ho$fd Cavan DavidwA Gillian Davids (App)inied I September 20231 Ch*rity number IEAEland aDd Wales} 292229 Prln¢lp•l iddross BeyoTwJ The Wall TIK)[1 Field Ccnire The Walled CAth,Thornham Mag Eye Suffolk IP23 8HA Independent eXaler WaveneyAccounthnts Limited Tlas Newman & Co 4b Church Stteei Norfolk IP22 4DD
RNHAM FIELD TIABEY NDTH NTEN Tn15, rcwbrt Independeni examinerfs Stat¢mwt of financial 3cliviti¢5 Bala¢ Notes lo the finarKial ststements 8-17
OR T EPE EN 31 24 The trustees present their annual repori and financial staiements for the Period ¢n(kd JI Mah 2024. Th¢ financial $iatements have been prepared in a¢¢ordan¢e with the accounlirt8 pol1t$ set ou¢ in noie l io the financial sialemenls and comply with Ihe tNst's governing dUmeN1. the ChaYJlics Act 2011 and "A¢rouniing and Reporting by ChaTtlie$.. Slalemeni of RecomMthed Ptaciice 4yIKabk to chan"tiE5 prrpanng their account5 in xcordanre with th¢ Financial Reporting Standard applicable in the UK and Rewblic of lrtlatyj (FRS 102) (effeciive l Jamary 2019).. ObJeedve$ And 4edvltle8 Alm and Pwrpose Beyond ihe Wall is a charity providing day opportuNili¢s for iNdTVi(knls wilh addilional needs aged 18+ The charily orrer5 purw)seful work laTed a¢isviiies ¢(nbIllIng developments of skill% physical and mental wellbeing all achieved through Carefully planned programme ofther?tiC and pwKwful Xiivilics. Objetdves atsd A¢ilvl¢les We are commilled to providing a pUrlSe[U1. safe ar surpKted environmeni f(x our clients to develop Iheir skills through meaningful activilies In accordance with their particular needs. These needs are ¥sessed eiiher by our Irained and qualifjed stsff. by S¢Tvice Level agrcements Wlth thc wrfaring sialUt b1¢5 or instilutions for the students 8nd wilh the involvemenl of clien15. Pants and ca[5. In con5i(kraiion of Ihe Chaiily CoTnrnission'5 guidartt ou Public Benefil. our aclivilies focus upon 5ki115 for life and the appllcalhon of prarlical and ihwretica] tcathing of siudenls lo rneel the range of identified need. Our guiding principal 15 to racili¢aie irnnsiiion of S¢udents it1 Jobs or ¢Upt1$. volunlary otherwise. by our interaclion wilh a550ciates and ovid¢rs. Criieria sedOr assessingsucce5S Our Mhsltsn Is ihe pursuii ofthe following principles= . Comtniirneni beyond THE WALL ¢n¢¢xgc5 •Th1 Supp) dcvelopmenl of fricfftdShi inlerpcr50nal skills. and a sense of ho in Ihe fulure Responsibility the focus of beythl THE WALL is to emp)wcr iThlivMluals in establi5hiThg soals and following ihrou8h on ¢ommilTnents - Ptss5ibilily beyond THE WALL desiTes (o expand the perswtive of all people tts make them aw&re ollife's possibililies Support beyond THE WALL recognises IKIW individual 15 innuenccd by their 5ufft 5y5m and aim5 lo surround individuals in a saft, inclusive leaming t[0¢1 Publtc benefrt Thr Iwstees have paid du¢ rega guida¢ i55ucd by the Charity Cornmi5sion in deriding what activities trust Should ndefiake. SlgDIficADt attlvlrfe5 Whai we do artd where we do It The lal¢ Lord Hennikcr wa5 ahead of his titne as he set up provision ¢XL his e5taie alongsmle his surviving widow becaus¢ h¢ believed thhi the'ouiside ¢]SrOom, developed tlwee main le$50ns for life.. l - love aThJ re5PECt for the environmtnl journey away from hoine that &velop5 confidence. seif-esleenK albwin8 ihe k5s academic lo thine. enc¢)uralng individual le&rnin8 - communication and risk - ideas develqjed with te4ft crealing 81 crnwiica le4dership and reciprocily (give in reiurn) Gra makiKgpoliry Crautmakin Tru51 does nol make 8rdnt5 unlessa beFac>ro 8rdntor rtqUiTtS 8ranl makin8 a reslriclion. Volu#ieÉrs V•luD¢een We would like to thank all of our sUpterS 1]¥J p3rtners who we have wrted wilh this year. A full lisl ofihese can be found on our w¢bsile www.Yodihew11l.ouk a1 it is truly l%anenin8 ih31 w mY recognise the valy¢ of ihe ¢hariiy's work.
TH TIA TR ENTRE TR WALL RT ConN ED E PERIOD ENDED IMAR 2024 Achlevements and performaace Significanl aclivilies andochievements again51 obieciiws Charitgble 8¢tivities The Chariiy has held iwo fundraising C1$ 111 the six from AUgt 2023 Marth 2024 which rdi5ed in Ihe region of £1,0 afler costs. The ¢v¢nts are v¢ry well atlended and go a long way in prornoting inclusion and raisin8 awarene55 about whai the chariiy does. Paren1& tr$ and clients are of the rnain atnder5 WIK> see the events as an opportunily 10 See lh¢ work being carried oui ai ihe gardcn. Cllents Numbers." clients come and go bul nufflbcr5 arc gumlly around 30. Clienl rates reflect the amount of sutvort and personal care, Ihi5 15 ¢3r¢fully monitored aThJ adjusted as required. We currenily facilitale (rfj placemen15 oyer S days. The service has seen I clienl leave durin8 the 6 monih5 due to 1Th8 offettd paid employmenl which is really p)silive. During this time there wcre no new r¢f¢rrals. the pmject currently I5 srAce f4 low suppTrrt ptscements. Loc•1 Auth•rity Contratts Th¢ charity holds frdm¢work agreements with iKih Suffolk and Norfolk local authoriiies io provide Ul1 social care placements. So¢ial is at a pivotal at)d iwh Loul have iwi transpareni thai thrrE are diff11 lim¢5. Suffolk iA)cal Authoriiy Thc organisation rctend¢r¢d for th¢ eximing Suffolk frovwwk ronlract in 2023 •THI remairts ON th¢ frJmcwoTk uNlil 2030. During ihat time the day service may be subieci io itwxdions and will need io J1C io the framework legislaiion. Norfolk Local Authorily The organi58tioo tendered for the Norfolk life opwtunities frnmework in 2022 which they were suc¢essful in joining. The day s¢rvLCe then further tendered fw lh¢ skills and employmertt frnmewoth ai the end of 2023 which ¢al¢S more OPPOllunili¢s fot diversificalion ofwhat can be o(fered to clients. StgfflDg Tnlet$ are vtsy coniou5 of loyal and COM¢¢1 let provided by all current tnberS of stsrr and volunleer5 who numbers hJv¢ risen in Ihe past year lo 3 full-lime wckets and 4 part-time wo¢. Fiindroisingperforniance The Charity has been fonunaie lo obthin StriC1 fund8 fr(4yJ the folh)w1g grani giving OnISlI0rUtKts Coop community fund Conrad En¢Y Green party Yorkshir¢ building Sl¢lY Jordan frcight The charily is incredibly graieful for these invaluable sourtes ol futmjitbg which ¥¢ enabled the organisaiion to achieve many things in this period. The organisation has a150 been named as the green Wies ¢hariiy of ihe yw and furds will be ratsed thmughout the yeai as unre5tricled funding. Resouret$ The organisation is emberking on the repla¢em¢nl of Ihr dilapithied glass1. a projcd has needcd atntion for son tjme. Ctsmplexities relotiTLg to herilag¢ planning and l¢Jng sland•ng defects have meant geIng lo planTbing stage ha5 been drawn oul. The charity is working ¢l¢)s¢ly wilh thc landowr*rs to ensure a sustainable way forward thai berItS IM)Ih the 8ar(kn ovcrnll and the chOTily. Repairs and Tnaintenance ofthe 5tte and buildings always a priority and draw on resources.
TIA BEY TR ED ED 31 MARCH 2024 Finntial revlew policy The lasi fithancial year has been ProthtIVe wilh d110$ increasing as well as venlures such as plant sales and a cafe operated by our ¢li¢nts. This has helpcd io increase our irKome a liltle the uplift applied to all our clienis, accounis by all local auihonlies foT last 2 Yr5 ha5 been ihe main contribution to our incony. li is ihe policy of the Tru that unwesiricd funds which have I1 desi8naied for a SEriC use should be m&int&ined 212 level eqllivalent 10 51X IT)ODth'5 extThdilure. The tru51ees conSMkn ihat reserves * ihis level will ensure Ihai, In Ihe eveni of a SL¥nifirant drop in fuTwJing. they will be able lo continue the Irust'5 current ¥iiviiies while ¢on51deTaiion is given lo ways in which additional funds may be raised. This level ofr¢5crves has been mainthined throllghout ihe year. The Board eonsmler ihis a¢Th)unts lo ai leasi £84,(. PrincipalJundiNgsources Prln¢lp•l funding SOTArce5 Incom¢ is principally rdi5ed throu8h client lees from individua15. local aut1.¢1¢1 health provbjers at)d other lo¢al organisaiions. BeyoThJ the Wall partner5 incl¢ Suffolk aThJ Norfolk Couniy Councils and ihe charily receives regular rrfctrals from so¢ial workeT5 arwj brok¢r5 such as West Suffolk Colle8e.' wivate a1 family swrres and Social Services. We are very mu¢h self suffi¢ienl in day lo day based on client irKom¢ and enterpnse in¢om¢, however we th rely on support from grnnts aThJ fundTaisinB evenls for additional costs such as major repairs eie. Majorris£5 The trnsitts have assessed the major risks to which the tr is exwjsed aThl are salisfied that systents ate In place ID miligal¢ exposure io ihe rnay)r risks. Plans for future perlods The fulut¢ hold5 many challenges for the project with ihe C(lin1n8 ecoiiomi¢ situaiion p3rti¢ularty impauing OD individual budgels and ihe volunthry sector &$ a whole. To comtAi ihis w¢ aim io keep bui]ding up our h)¢al neiworks establish more links Wlth Io¢AI schools and to continue to look al more collalmyaiive relaiionstrll.ps wilh otEan15alions in ihe private. public and ihird sectOTS. Only by th)ing thi5 will we conl1n to achieve our obJe¢iives of helping disadvaniaged indNiduais reISe iheir a5pifd1i0 the forni of mainstream educatiw. SUPF¥med volwiittringw employmenL Struttiire? goYerngn¢¢ And maaggtm¢n¢ In1 is constructed urKlera tru51 deed dated l(hh July 1985. The tnhsiees who s¢ryed duiing the Period and up to ihe dale ofsi8Mture ofthe finala] aleMentS wer¢.. Mrs A Flosford Cavan DavidsDn Gillian Davidso (App)inted I Semember 2023) RecruiiTrwni andappoilMeKl ofInle TnLSi¢¢s are electcd by the Board of Trustees and are exrded to cVerSant wilh the Trustee Induc¢ion process and lo undergo safeguardin8 IraLnin8. Truscs are also involved in Ihe PQASSO pro8ramme of Quality Assurance. O¥anisallonalsiruclu CovernAn¢e The Board of Truslees has overall responsibilily for 8overnance of ih¢ Proj¢ci aThJ ensuring rh 1 aciiviiies are in line with the agreed Aims and (X>Jeclives of the Project. The Trusiecs mecl 8 minimum of fwr times per year and rtc¢ivc t¢p)tls fTOrn key personnel. iTKluding Financial accounL% for the purtxjse ofmDniloting wgress JTMI initiatives Fyomoting ihe ProjecL
STEES, REPORT R THE PERI D ENDED IMAR 2024 Mrs AH05 Tra•t¢¢ Date= ..
HAM FIELD ENTRE TR TIA EY NDTHE WALL tNDEPENDEKf EXAMINE THE TR TE FTH ETRU I report 10 Ihe ITUStee5 on my examination of Ib¢ fuwKial wtemenis of llw)mham Fleid Centr¢ Trus¢ (the trusil for Ihc Period Cllded 31 March 2024. Responslbllltles amd bails ofreport As Ihe irusltts of the IrSt you are responsible for the pryrdiion of the finartial stat¢menlS in accordance with ihe requiremeftls of the Chariii¢sA¢l 2011_ I report in respeci of my eMination ofthe tsusi's finnc•al 5taiement$ arried oul ynder s¢elim 145 rjf the Clwiiies Act 2011. In catrying out my exaMirli0D I have followed the Diredions given by the (Jwity Commission under section 145(5)Ibl of Ihe ChanlLeS Aci 2011. IndepeDdeut eiaminer'5 Staternent Youi atl¢ntion is drawn to the fact that the chvily has ptepared the fiTAncial statements ift accordance with lh¢ relevat)I version of the Siatemenl of Rttommended Praclice applicable to chariiics PTcpanng thcir financial slaiemenis in a¢¢ordan¢¢ with ihe Fina181 Rep)rting Standard applicable in the UK aThl Republic of Ireland IFRS 1021 in preference io the Accounting and R¢p)rting by Charili¢s". StatfflKnl of Rec(MeIed Pwaeiice iS5d l Apnl 25 which is r¢feffed io in ihe extanl regulations bui has now been wbi1[aWn. l understand that this h&5 becn dr>ne in order for the financial slalements lo w>wide 8 irne and fair view in a¢cordance with UK Germlly AccepledAccounling Practice. I have completed my exarninaiion. I confirni that no r(xne io my all¢nlion ith ConNlIrt wilh the exatnination giving cause lo believe thal in any maierial r¢speci= acrounting rordS w¢re nol kept in re¥ct ofihe in1 requireil by 5¢ciion 130 ofthe Charilies Aci 2011. the financial staiemenls do Th)t accord with tlM>se records: or the financial siaiements (b not ¢omply wilh the appli¢abk requirtmmts cceIng the fom and ¢tent of fiNncial Stat¢m¢nis 5¢t ¢)ul in the Chariiies {A¢¢wnts and Report51 R¢gUln5 2008 othci Ihan any reqUIrnet Ihat the financial atemenls give a true and fair view, Wh 15 nDI a c(wh51d a5 part of IndenI cxaminalion. I have no wn¢erns draw r¢po]1 i ve coine acT055 no Other rnatler5 in connection with the exarnination io whh altention should be toenable a PfopeT Undnding ofthe finwKial sts*rnents kn be reached. d FCCA ACAcfA Waveney Accountanis Limited Tlas Newman & Co Charlered Accountants 4b Church Sireei Diss Norfolk IP22 4DD Dated.. lol
HORNHAM FIELD ENTR TIA BEY ND THE WALL STATEMENT F FINA CL TR JA ND RTHE UDr¢strict¢d R¢¥tii¢trd funds (UDds 2024 Totsl Uxrestricted Restricted fuxds fund5 21123 2023 T•¢41 2024 2•23 Not lTr¢oThe from: Donaiions atbj legacies Chariiable activiiies Investmen15 6.023 102.305 3.8 5.718 11.741 102.305 2.666 163.481 1,640 7.666 163.481 Total iD¢om¢ 112.218 5.718 117.936 167.787 172,787 Expendliure ots: Raisin8 fLthds Chariiable activitie$ 125 96.532 125 100.S¥)4 1.165 160,852 1.165 167,878 4.462 7,026 Totsl exptttdltllre 96.657 4.462 162,017 7,026 169,043 Nei gaInsl(lo&} on investments 12 (2J47) 12J47) (553) (553) Net ffincDmel(expendilure) Ad movernent ID funds 15,561 (1.1811 14.470 5.770 (2.5791 3,191 Reconciliatlon of fuad$: Fund balantts at I September 2023 199,S 50.027 249.934 194,137 52,606 246,743 Fund blaD¢¢s At 31 March 2024 215,468 48.936 264.404 199.W7 50,027 249,934 ThE 51ale¢I of financial activilies irKludes 2118ains and reeognis¢il in th¢ P¢r*LvI. All income and ex"¢ derive from continuing activities.
TIA BEYON LAN SHE AT IMA 2024 2023 Flied Tottgible assets Investhn 15 16 16.S74 31291 16,933 31.964 47.87J Currtnt uets Debr5 Ctsh It bk and in hwd 48897 17 11.782 207.133 20.028 190.733 221.615 210.761 CJTdlton: 4mo¥•ts fall1 due wlthln •At (5N4) (9.724) 2l6,5Jl 201.037 264.404 249.934 The fynds of the Rcstrftcd 936 215.46¥ 50.0?7 199,907 2(A.401 249.934 The finwKi41 weff ¥pred by the rs A H03fowd
TH RNHA TIABEY TE ENTR TR . NANCIA R TH H 2024 Atcoumtlng pollcles Cb8rlty lThfornitknn Thornham Field Cenire Trust is a charitsble IIUY c(vtr deed daied lthh July 1985. 1.1 Rtporting perlod These ac¢ounts ole p¥epared for Iht fivc month lo 31 March 2024. The period end h&$ been shortened lo coincide with th¢ 5chTh)I lemks lime4 fuThding periods awj Ihe annual Wt. Th¢ C4>Dwaraliv¢s rela1 io a full iwelve month tod and are Ih¢tEfore not cntirely comparnbk. 12 Ae¢otsntirt% cunvenlloD The FinathI 51aiernent5 have Eeen PT¢pared in x¢(rdanc¢ ihe tTh5fs governing thwneni. the Charities Act 2011 and "Accounting and Reporiin8 by ChaThiies". Staicmcnt of RecommeThJed Prxiic¢ appli¢able io ¢harilies Preparing their accounts in a¢¢oTdance with Ihe Financial Reportirtg StaThJard applicable in ihe UK and Republic of ITEiand (FRS 102)" las amended for accounling penods commertjng from l January 2016). The is a Public Benefil Entily as defined by FRS 102. The trust has iaken advaniage of tlLC PTOViSiOtts in ts SORP for clwitie5 applyin8 FRS 102 Upd¢ Bulktin I not to prepar¢ a Staiemeni ofcash Flow5. The financiaf statements have departd fr(Kn the aLaritie5 (Accounts and R¢pMs) Regulations 2(K18 only to the exie requirtd to prOvC a In and fair view. This departure has involved following Ihe Sialrmrnt of Recommen(kd PTaCti¢e for Chonties applyin8 FRS 102 rather ihatt the version of the Ststenrn of R¢c(MnmeThJed Prnaice whi(th 15 refcrred io in Ihe RegulaiH)ns but whh has sitKe been wiihdrawn. The financial slalemenis are pad in er1]ng. which is th¢ [10nal ¢uTh¢ncy of the ITr1. Monetary amollni$ in ihese rinanrial slalemenls are rowided io Ihe neartsi £. The financial Sthiemeni$ have been ryepared un&r the histoncal c05t convenlion. The prirKipa] ac¢out)iiMg policies adopted are sel out b¢low. IJ Golng conctrn At the lime of approving the fina181 statements. the inlee$ have a reasonabk expectaiion that th¢ iru51 has adequale resources to eoniinue in operational exisi¢n¢e for lh¢ foreseeable futur& Thus the Iruslees continue io adopi the goiTr8 concem basis of accounting in preparing the finatKial 1.4 Charltable funds Unrestricted funds arc available forusc * the discrelion of the inLsl¢es in fh¢rall¢e of iheir charitable objectives. Resiricd fund5 are subject to specific ¢onditions by donoTS or 8raniors io hDW they Tnoy br used. The wrpos¢5 and uses ofihe restricted funds are set out in the lo the fuMrKial Statem(& Endowmeni funds arc subicd 10 Specific condilions by th)nors that the capilal must be by Ihe tru51. All incorne is recogni5ed in the Sthiernent of Finala1 A¢iivilic5 Oncc the charity ha5 entiilement io the funds. il is probable thai income will be received and the amouni can ir nKa5ured reliabty. C&sh donations are recognised on receipt. Other donatior are re¢ognised once the Iru$i has been nolifjed of ihe JoTLalion, unless performance tondiiions require deferral of the aftnI. Income coVerable in relation io donaiions received ur¥J¢r Gift Aid or deeds o(covenanl is tecogni5ed at the lime of ihe doTWiOn. Legacies are recognised on trteipt oiherwise if the tnLsI has been notified ofon ympending distributlon. the amouni is known. arml receipt is exp¢cwl. If ihe amounl is n(A krM)wn, the Ivy is tre¢d as a conlingent a5sel.
MFIE DTH THEF RETR IAL ED31M 024 AecouDiln8 pob¢i¢s {CoAlled) 1.6 Expenditure Liabilities are recognised a5 expendhture &$ soon as there 1$ A kgal or ConsinliVe oblh8ation commiiiing ihe ¢hariiy to thAI expendiiure, Il is wobable thal a Iwansfer of ecoThmJic benefits will Ft ffquired in setilemenl and the amounl of Ihe obligation Can be measured teliably. Expendilurt is xcounted f(w on an a¢¢ma15 basis and has been ¢lassified under headin85 thai aggTegat¢ all cosl relaied ¢0 ¢he ¢a¢egory. Where costs rannol be direthly allnbuled to parti¢ular headinBS they have been allated to activiiKs on a basi5 ron5151enl Wlth th¢ use of resourcc5. 1.7 Intanglbl¢ fil Aisets other than goodwlll Iniangible as5Cts acquired sewaralcly from a bSinesS a at C05t and 5ub5cquently measured al cosl less accumulated arnortisalion athl a¢cumuld inwaimi¢ni los A)rt]saI10n is rewgni5ed so as kn wrilc oftT the ot valuion of 1¢5s their SIdual values over Iheir useful lives on the [low1n8 bases: Website 21f/• #raigbi line 1.8 ThThElble tlxtd asiets Tangible fixed assds are initially measured ai c05t and 5ubstqLviily measured cost or valuation, n¢t Df ¢kpreciation nd any impainnent lossc Deprecialion is recogNd 50 a5 lo wrile o(fthe com orvaluallon of&8seis less thehr rtsiduttl value5 over iheir useful live5 on the following IMses-. Frttknld land and lIdingS Plani and equipment Fixlures at)d fittirtgs Cornputers Molor vehicles IW• rthin8 balan¢¢ 25% reducing b&lance 25W• red18 balance 25Wo rethinB balan¢¢ 25Y• rethKing balance The gain or 105s arising on tk disposal of an assa is detem)nKd a5 the difference between the sile proceed5 and the carrying value of the ass. and is rtCWi5cd in the 5taiemeni orrinancial activit•es. 1.9 Flxed asset Investthents Fixed asset invesimenis are initially measur1 al tralaC¢m)n pnc¢ ex¢luding IrdDsaction cosw and are subsequently measured al fair value at cach rertIng d•e. CIM8es in fair value are rtcogni5cd in t1 incomel1¢xndl1Urt) for the year. Transaction cos¢s are expensed as incurred. 1.10 Impalrrnent •f fixed issets At each reporting etNI thte, the trust Teviews the canyng amounts of its ian8ible and intangible Sets io del¢m)ine whether there is aThy indiration ihal ite assets hav¢ suifercd an impaimieni loss. If any such indica11( ¢xists, Ihe reeovwable amouni ofih¢ as5d is tlInated in orderio &I¢Trnine Ihe extent of the impawl 1055 (if any). .11 Cash Ind c#$h tquivaients Cash ond cash equivalents include in han(L ¢k[lt$ held al ull wilh banks. other shon-iern) Iwuid invesiments Wlth original ma¢urbties of three monihs or kss. and bank ovcrdrafts. Bank ovcrdrafts shown withirb LKTrTtowings in current
M FIELD TRE TR NDTHEWALL TES TO THE FINA IAL NTI Aeeountlng pollck5 {CoDtlnwd) The Int has elected to apply the Provisions ofs¢¢iion I I 'Ba5ic Financial InstNmenis' and Section 12 '01her Financial IrL5trutnents 15sues' o(FRS 102 10 all ofits fithart¢ial inS¢iuments. Finaneial instrnmenls are recognised in the tsusvs balae SI when iNsi be¢onKs party lo the ¢ontraciual provisjons of Ihe insirnm¢ni. Financial as5eis and liabililies a otTseL with the amounls FKe5¢nied in the financial staiemems, when there 15 legally ¢nfor¢eabl¢ right io sei off the ffcogrtised amounts a1 ihere is an inlention lo seiile ort and bL815 Qt lo realise the ossd aNI sdile lh¢ liabiliiy simulthnewly. Baslcjlnunclddssets Basi¢ fJnan¢Lal assets, which in¢lu& ¢kor5 and ca5b and bank balances, are iniiially mwured ai transaciion prTrce including transacli ¢osts and ar¢ sub5equenily carried al amwlised C1 using th¢ ¢ff¢¢iive Int¢r¢st mdhod unles5 the rrangemeni consiiiwes a financing ITansaction. where ihe transaction is measured ai the pr¢s¢ni value of ihe future r¢c¢ip(s discounted ai a markei raie of int¢re5t. Financial asseLS classified as [elY3b1¢ within (ffle year are 1 amortised. B4slcJln4n¢lal Ilablllil¢s Basic financial liabiliiies, Including rrrditOT5 and FAnk loajls are initia]ly COgnised ai ir4nsac¢ion price uttless the arrangemenl coftsiiiutes a finarKing irnttsaciiott. wllere the Ikbi inslrumtnt is Isred ai the present value of ihe futu paym¢Thts discounted al a mitd of inlcrr5t. Financ1 liakn"lities ClalFIed as payable wiihin one year are not amortised. D¢b( instnllnenrs are subsequently carried ai ¥morti5cd co. usmg ihe etfedive interesi raie Me)d. Trade creditors are (]gatI1)n5 to pay row goods or servKes Ihal h•ve been acquired in the ordinary coknrse ofopetalions from suppliers. Arnounts payable are classified as CUTr¢NI liabilities ifpaymenl is due within one year or less. If n¢M, they are presented as noft-currenl liabilitie& Trnde ¢dI¢(S are recogni5ed iniiially at Iransaclion price and subsequently rnVa5ured al arn¢)rtised cost u5in8 ihe ¢ffeciive inluesi tIKL Derecognilion offin4ndalll4bllhles Financial liabilities are d¢rttognised whert the in1.$ contractual obJi8alions expire or are discharged or cancelled. 1.13 EmplTry¢¢ benefits The c05t ofany unused holiday eniiikmeni is TecoBniscd in the in which the employtt's servi¢es are received. Terniinalion benefJi$ ar¢ recogthised immediately as an exTnse when the inLM is demonslrably ¢ommiltd io ieTmiDal the employment of an employee or io provide terminati knefits. 1.14 Retlrement beneflts Pay)nenis io defined ¢ot)tributs"on re¢irement benef schemts att charged &$ an as Ihey fall (kn. Crltleal ie¢outttSMg e1MIte9 jud¥ementS In the application of iryst'5 ac¢wniing policics. I Intts are required to make jLMlgemenis. esiimales and assumption5 about ihe carrying am11 of a55¢ts and liabilities Ihat are nol readily apparent from other 50ur¢es. The eslimates and associated assumptions are bad on historical eXperiee and orher faclors that are considered io be relevant. Aclual results may differ from these estim& The estimates and underlying a5sumpliot)s are rtviewed on an ongoing basis. RevisIor lo accounting estimates are recognised in Ihe wiod in which the estimatr 15 trvi5d where the revision affects only that wiod. or in Ihe p¢riod ol Ihe revision and fuiure peri5 where the wision affects knih CUent and fulure pcriods. 10-
CENTRE TR WAL ANCIAL TAT NTIN ED NDED Donatlons And loga¢les Unrestri¢ted Reslrlcltd fuds geAerAI 2024 T] UnTe51ricled funds Restricted fund5 genernl 2023 2024 2024 2023 2023 rA>nations atld gifts Grants r¢¢¢ivabl¢ 6.023 6.023 5.718 2.666 5,000 5.718 6,023 5,718 11.741 7,666 Grttts re¢eiv#ble for¢ore a¢(Ivltle5 Conrad Energy Green Party Yoik5hirc Building Sociely Co-op COMunitY Grdnt Jordan Freighi 71x1 5.OIKI 5.OCrf) 718 718 J(K) 5.718 5.718 5,0 In¢•me fr(Jm ¢haritsblt attivliks Unrestricted fundi 2024 Uur¢gtrf¢ted funds 2023 Edueational activities and associated services Trading income 96,964 5,341 148.668 14.813 102.305 163,481 lrttfjme from inwestme•ts Unre51rlcted Unrestricted funds funds 2024 21123 Income from unlisied InVements Inieresi receivable 1.880 2.010 545 1.095 3.8 1.640
IELD ENTRE TR THE WALL HE FtNAN IAL TAT INUED PERIOD Expendltur¢ on rgiSiDi fMAds Unre5trirted Unres¢rltied fund$ funds 2024 2023 Fundr#isin¥ xnd publidty Advertising 1.165 EAp¢ndithTe OA ¢barltAble *¢tivities He¥Ading Fleld Centre ¢982 2•24 Total Field Cenlre 2024 2024 2023 Direct r05t5 Slatrcosis Depreciation and inyairnwii Rates and water Light and heal Motor expenses.. fuel Motor expenses. other Sanilary Sharps. narvy Insurance Client Iraining resources Hort. resources Reni Tulor costs Teltphone Major repairs Cl¢anirtg Other charitsble expendiiure 66.484 2.193 66,484 3.705 101,057 4.861 768 7.750 130 602 494 8,068 2.559 6,683 7.173 2,390 763 6.476 1.512 2,995 2,995 50 637 637 5,172 1.183 2.952 5.430 5.172 1.183 2,952 5,430 361 1,170 1,272 6,181 361 1.170 1,272 6,181 1.512 97,191 98.703 162,139 Sbare of 5UPIKIrt and EovernaDce eDSts (ste Dote 8) CKJvernance 2.291 2291 5,739 1,512 99.482 11)0.994 167,878 Anxlysis by fund Unre51ricled funds ReHricted (und5 96532 2,950 96,532 4,462 160.852 7.026 1.512 1.512 99,482 100,994 167.878 12-
TH RNHAM FI TIAB rriN ED S¥pport eosts #lloted to letfvltks 2024 2023 Governance c0515 2.291 5.739 Analysed behveth: Field Cenirc Z.291 5.739 Iyet movemettt itt fnds 2024 2023 The net movement in funds is stated after c]wgLAgll¢r¢th"tingl: Fees payable for ihe ind¢T¥Jent exan)inatH)n of the charitys finala1 Sthlements Depr$tioN ofowned tangibk rd •ss¢ts 1,850 3.705 1,710 4,861 10 Tru5tee5 None of the InleeS (w any persons conKckd wilh them) received any remuneration or Eenefits fr¢m the irusi durbns Ihe Period. li Employtts The average monihly numtrr of employees dwing the P¢n(xl was.. 2024 Nutttber 2023 Number Ernployrnent Costs 2024 2023 Wages and 5alarics Social s¢curily cost5 Othel pension sts 61,244 3,399 852 97,296 2,050 1.693 65,495 101,039 There were employees whose annual reMUraOn was moye ihan £60.(XNJ. Remunerati•n of key mnagemeDI personnel The remuner&iion ofkey management rkrsonnel wa5 as lollows: 2•24 21113 Aggr¢gat¢ compcn5ation 36.000 36,000 13-
LD ENTRE TR HE WALL FtNANCIAL TH FO THE PERIOD ENDED IMA 12 Galn$ ind losses on i#ve51ments Reitrkttd funds 2024 Restri¢ted fulld$ 2023 Gain51llosses) arising (XL: Revaltll ofinvc51ments (2.3471 {553) 13 Tyation The charity is exemm from laxation ¢m its a¢tsvities E¢cAuse 411 its income is applicd fot chaTit8ble purposes. 14 lThtAnglbk ftted assets W¢b51tt Cost Ai I S¢plcTnlr 2023 aTvJ 31 Mah 2024 2,0 Amorti5atioA and ImpairnieNt At I Septernber 2023 a1 31 March 2024 Carrylxg amomnt Ai 31 MaKh 2024 At 31 Augu 2023 IS Taniible fixed •s%ets FTe4knld hlld nt•tyd Fli1u4nd Cthptws M•l•rvehlclE5 *•d Totsi Cost Al I Srpienthr 2023 Addiiions 11.298 31.741 1.014 2.778 671 3.116 1,660 53,333 3,345 Ai 31 March 2024 32.755 3.449 4.776 56,678 Depreclado# implirthent Al I S¢pl¢mb¢r 2023 DetKeciaiion charsed in ih¢ Peri 7.767 22.029 1.478 3.617 36,399 353 2.429 317 410 196 3,705 Al 31 Mar¢h 2024 8.120 24.458 1.825 1,888 3,813 40.104 Clrrying imoumt Al 31 March 2024 3.178 8.297 1.624 2.888 587 16,574 Al 31 August 2023 3,531 9.711 1.270 1.638 783 16,933 14.
CENfRE TR tNANCIAL STATEMEN[ ENDED31 M 24 10 FIX asset Inve$tmemts Llsted InweJtmeTrts Ct fjr vxlution At I Seplemb¢r 2023 & 31 March 2024 31.964 CrryiMg amOVDt At 31 Match 2024 31,964 At 31 Augu 2023 31.964 17 Debtors 2•24 2023 fxulng due wA¢hlA ome yer: Trade debtors Prepayments and accrued income 5.533 8.249 I7.2 3.026 13,782 20,028 18 Creditors: allwIts fAllint d¥e within y 2•24 202J hu laxation and s18] se¢urity TTk creditDTS Other credilors 2.217 1267 2.260 5,564 I,sY)o 5.084 9,724 19 Retirement beDefit sele$ 2024 2023 Deflned e•Ntributi•n Jcbemes Charge io profit or loss in respect ofdefmed cwtribution Kh¢mes 852 1.693 The trust olteS a defined coniribwion pension scheme for all qualifying etnploy¢¢5. The J55ets of the 5th¢me are IKld separately from ihose of ihe Iru5t in an IThlelIY athninisiered f. 15-
HAM FIELD ENTRE TR EYONDTHEWALL TIIE FAN IAL ED FOR THE PERI 20 Rtstrirted fumds Th¢ restricied fut of the rhatiiy cornprisc the unexed balarKes of donailw aThl gr8nis held on tn1 subject to splfIC ndillOnS by donots as ¢0 lW Ihey may be used At I Septmber 2023 resowrre5 Res•urces expEnded GiAs #Ad At 31 M#reh 2024 General Resiricied 50,027 5.718 (4.462) {2.347) 48,936 Previous year: At I September 21122 IDc•rning Gins *lld At 31 August los expended 2013 General Restsicled 52.fA (7.026) 1553) 50,027 21 Unreslritttd funds The unr¢3triued funds of ihe Chariiy Comprise the UrxPeThd balanccs ofdonations a4 which are nol subject to 5pe¢ifi¢ condiiioThs by donors and gra1 as how tY may be used. These include designated funds whhch have b¢en sei aside oui ofunrtstricied fund5 by iruslee5 for specific purp At I September 2•23 ltt¢•mlng Yeso•r¢es Resoured At 31 Mareh expended 2024 General funds 112,218 (96,657) 215,468 Previous yur: At I September 2022 Incorning Resources At 31 August exptnded 2023 G¢nml funds 194.137 107.787 1162,017) I99,7 22 Analysis Df net yet5 betWEen Unrestrlcted (DdS 2D24 Restricted rumds 2024 Totsl 2024 Al 31 Mar¢h Z024: Tan¥ibl¢ assets Investments Currenl asSe.{[labllllle$) 9.577 1,682 204.209 6.997 29,617 12322 16,574 31,299 216,531 215.468 48.936 264,404 16-
TH RNHAM FIELD TIA BEY NDTH TE mEr RCH 2024 22 Aly5]S of net ass¢tg betwttn lund$ {Condnued) UDr¢Jtrid fund$ 20LI Re51rltled fwThds 2•23 2(123 At 31 August 2023: Tan8ible assets Investments Current a55¢Ill&bIllIies} 9.936 6.997 31.964 11,066 16.933 31.964 201.037 189,971 199.907 50.027 249,934 23 Reialed party IrAnsaclions There were no di5cI(wble related party ironsa¢iions duvins the kn]112023- ne). 17-