OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

Charity registration number 292229 (England and Wales)

THORNHAM FIELD CENTRE TRUST

T/A BEYOND THE WALL

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

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

Trustees Mrs A Hosford
Cavan Davidson
Gillian Davidson
Charity number (England and Wales) 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 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 17

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

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

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 charity providing day opportunities for individuals with additional needs aged 18+. The charity offers purposeful work related activities combining developments of skills, physical and mental wellbeing all achieved through a carefully planned programme of therapeutic and purposeful activities.

Objectives and Activities

We are committed to providing a purposeful, safe and supported environment for our clients to develop their skills through meaningful activities 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 involvement of clients, parents and carers.

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.

Criteria used for assessing success

Our Mission

Is the pursuit of the following principles:

Public benefit

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:

1 - love and respect for the environment

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

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

Grant making policy

Grantmaking

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

Volunteers

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 MARCH 2025

Achievements and performance

Significant activities and achievements against objectives

Charitable activities

The Charity has held four fundraising events in the twelve months from April 2024 to March 2025 which raised in the region of £3,000 after costs. The events are very well attended and go a long way in promoting inclusion and raising awareness about what the charity does. Parents, carers and clients are some of the main attenders who see the events as an opportunity to see the work being carried out at the garden.

Clients

Numbers: clients come and go but numbers are generally around 28. Client rates reflect the amount of support and personal care, this is carefully monitored and adjusted as required. We currently facilitate 58 placements over five days. During this time there were no new referrals, the project currently has space for four low support placements.

Local Authority Contracts

The charity holds framework agreements with both Suffolk and Norfolk local authorities to provide adult social care placements. Social care is at a pivotal point and both Local authorities have been transparent that there are difficult times.

Suffolk Local Authority

The organisation retendered for the existing Suffolk framework contract in 2023 and remains on the framework until 2030. During that time the day service may be subject to inspections and will need to adhere to the framework legislation.

Norfolk Local Authority

The organisation tendered for the Norfolk life opportunities framework in 2022 which they were successful in joining. The day service then further tendered for the skills and employment framework at the end of 2023 which creates more opportunities for diversification of what can be offered to clients.

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 4 part-time workers.

Fundraising performance

The charity has been fortunate to obtain restricted funding from the following grant giving organisations/funds

The charity is incredibly grateful for these invaluable sources of funding which have enabled the organisation to achieve many things in this period.

Resources

The organisation is embarking on the replacement of the dilapidated glasshouses, a project that has needed attention for some time. Complexities relating to heritage, planning and long standing defects have meant getting to planning stage has been drawn out. The charity is working closely with the landowners to ensure a sustainable way forward that benefits both the garden overall and the charity. Repairs and maintenance of the site and buildings are always a priority and draw on resources.

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

FOR THE YEAR ENDED 31 MARCH 2025

Financial review

Reserves policy

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.

Principal funding sources

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; private and family sources and Social Services.

We are very much self sufficient in our day to day based on client income and enterprise income, however we do rely on support from grants and fundraising events for additional costs such as glasshouses, major repairs etc.

Major risks

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.

The trustees who served during the year and up to the date of signature of the financial statements were: Mrs A Hosford Cavan Davidson Gillian Davidson

Recruitment and appointment of trustees

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.

Organisational structure

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.

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

FOR THE YEAR ENDED 31 MARCH 2025

Other matters

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 March 2025.

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.

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

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements 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 the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
5,231
7,103
Charitable activities
4
221,810
-
Investments
5
3,453
-
Total income
230,494
7,103
Expenditure on:
Raising funds
6
403
-
Charitable activities
7
205,011
1,158
Total expenditure
205,414
1,158
Net gains/(losses) on
investments
12
-
2,876
Net income and movement in
funds
25,080
8,821
Reconciliation of funds:
Fund balances at 1 April 2024
215,468
48,936
Fund balances at 31 March 2025
240,548
57,757		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
12,334
6,023
5,718
221,810
102,305
-
3,453
3,890
-
237,597
112,218
5,718
403
125
-
206,169
96,532
4,462
206,572
96,657
4,462
2,876
-
(2,347)
33,901
15,561
(1,091)
264,404
199,907
50,027
298,305
215,468
48,936		 Total
2024
£
11,741
102,305
3,890
117,936
125
100,994
101,119
(2,347)
14,470
249,934
264,404

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 MARCH 2025

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
The funds of the trust
Restricted income funds
20
Unrestricted funds
21		 2025
£
13,431
224,145
237,576
(4,279)		 £
30,833
34,175
65,008
233,297
298,305
57,757
240,548
298,305		 2024
£
13,782
207,833
221,615
(5,084)		 £
16,574
31,299
47,873
216,531
264,404
48,936
215,468
264,404

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 MARCH 2025

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 or grantors 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 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

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 MARCH 2025

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 MARCH 2025

3 Donations and legacies

Unrestricted
Restricted
funds
funds
general
2025
2025
£
£
Donations and gifts
5,231
-
Grants receivable
-
7,103
5,231
7,103
Grants receivable for core activities
Conrad Energy
-
-
Green Party
-
-
Yorkshire Building Society
-
-
Co-op Community Grant
-
-
Jordan Freight
-
-
Wealthy People Healthy
Places Fund
-
5,000
Harleston Ladies
-
500
Other
-
500
-
7,103		 Total
Unrestricted
Restricted
funds
funds
general
2025
2024
2024
£
£
£
5,231
6,023
-
7,103
-
5,718
12,334
6,023
5,718
-
-
3,000
-
-
700
-
-
1,000
1,103
-
718
-
-
300
5,000
-
-
500
-
-
500
-
-
7,103
-
5,718		 Total
2024
£
6,023
5,718
11,741
3,000
700
1,000
718
300
-
-
-
5,718

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Educational activities and associated services 201,875 96,964
Trading income 19,935 5,341
221,810 102,305
Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Income from unlisted investments 569 1,880
Interest receivable 2,884 2,010
3,453 3,890

5 Income from investments

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

FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Advertising 403 125
7 Expenditure on charitable activities
Field Centre Field Centre
2025 2024
£ £
Direct costs
Staff costs 142,383 66,484
Depreciation and impairment 8,262 3,705
Rates and water 1,450 211
Light and heat 3,882 2,995
Motor expenses: fuel 188 50
Motor expenses: other 467 637
Insurance 9,191 5,172
Client training resources 2,440 1,183
Hort. resources 6,107 2,952
Rent 8,000 5,430
Tutor costs 1,470 900
Telephone 1,066 361
Major repairs 3,627 1,170
Cleaning 3,361 1,272
Other charitable expenditure 8,193 6,181
200,087 98,703
Share of support and governance costs (see note 8)
Governance 6,082 2,291
206,169 100,994
Analysis by fund
Unrestricted funds 205,011 96,532
Restricted funds 1,158 4,462
206,169 100,994

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

FOR THE YEAR ENDED 31 MARCH 2025

8
Support costs allocated to activities
Governance costs
Analysed between:
Field Centre
9
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
Depreciation of owned tangible fixed assets		 2025
£
6,082
6,082
2025
£
1,920
8,263		 2024
£
2,291
2,291
2024
£
1,850
3,705

10 Trustees

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

11 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2025 2024
Number Number
7 6
Employment costs 2025 2024
£ £
Wages and salaries 133,633 61,244
Social security costs 4,901 3,399
Other pension costs 2,308 852
140,842 65,495
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
2025 2024
£ £
Aggregate compensation 29,000 36,000

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

FOR THE YEAR ENDED 31 MARCH 2025

12 Gains and losses on investments

Restricted Restricted
funds funds
2025 2024
Gains/(losses) arising on: £ £
Revaluation of investments 2,876 (2,347)

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Intangible fixed assets

Cost
At 1 April 2024 and 31 March 2025
Amortisation and impairment
At 1 April 2024 and 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024		 Website
£
2,000
2,000
-
-

15 Tangible fixed assets

Freehold land
and buildings
Plant and
equipment
Fixtures and
fittings
Computers Motor
£
£
£
£
Cost
At 1 April 2024
11,298
32,755
3,449
4,776
Additions
-
21,923
-
598
At 31 March 2025
11,298
54,678
3,449
5,374
Depreciation and
impairment
At 1 April 2024
8,120
24,458
1,825
1,887
Depreciation charged in the
year
318
6,520
406
872
At 31 March 2025
8,438
30,978
2,231
2,759
Carrying amount
At 31 March 2025
2,860
23,700
1,218
2,615
At 31 March 2024
3,178
8,297
1,624
2,888		 vehicles
£
4,400
-
4,400
3,813
147
3,960
440
587		 Total
£
56,678
22,521
79,199
40,103
8,263
48,366
30,833
16,574

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

FOR THE YEAR ENDED 31 MARCH 2025

16 Fixed asset investments

Cost or valuation
At 1 April 2024 & 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
17
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
18
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
19
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 Listed
investments
£
31,299
31,299
31,299
2025
2024
£
£
4,381
5,533
9,050
8,249
13,431
13,782
2025
2024
£
£
2,075
2,217
284
1,267
1,920
1,600
4,279
5,084
2025
2024
£
£
2,308
852		 Listed
investments
£
31,299
31,299
31,299
2025
2024
£
£
4,381
5,533
9,050
8,249
13,431
13,782
2025
2024
£
£
2,075
2,217
284
1,267
1,920
1,600
4,279
5,084
2025
2024
£
£
2,308
852
31,299
31,299
2024
£
5,533
8,249
13,782
2024
£
2,217
1,267
1,600
5,084
2024
£
852

The trust operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the trust in an independently administered fund.

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

FOR THE YEAR ENDED 31 MARCH 2025

20 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024 Incoming Resources Gains and At 31 March
resources expended losses 2025
£ £ £ £ £
General Restricted 48,936 7,103 (1,158) 2,876 57,757
Previous Period: At 1 April 2023 Incoming Resources Gains and At 31 March
resources expended losses 2024
£ £ £ £ £
General Restricted 50,027 5,718 (4,462) (2,347) 48,936

21 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024 Incoming Resources At 31 March
resources expended 2025
£ £ £ £
General funds 215,468 230,494 (205,414) 240,548
Previous Period: At 1 April 2023 Incoming Resources At 31 March
resources expended 2024
£ £ £ £
General funds 199,907 112,218 (96,657) 215,468
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 March 2025:
Tangible assets 26,506 4,327 30,833
Investments - 34,175 34,175
Current assets/(liabilities) 214,042 19,255 233,297
240,548 57,757 298,305

22 Analysis of net assets between funds

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

FOR THE YEAR ENDED 31 MARCH 2025

22 Analysis of net assets between funds

Analysis of net assets between funds (Continued)
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Tangible assets 9,577 6,997 16,574
Investments 1,682 29,617 31,299
Current assets/(liabilities) 204,209 12,322 216,531
215,468 48,936 264,404

23 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).