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2021-04-04-accounts

REGISTERED CHARITY NUMBER: 505444

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 4 April 2021

for

Tam O'Shanter Cottage Urban Farm Trust

Corke Accountancy Services 2 Upton Road Claughton Wirral CH41 0DF

Tam O'Shanter Cottage Urban Farm Trust

Contents of the Financial Statements for the Year Ended 4 April 2021

Page
Report of the Trustees 1 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 17
Detailed Statement of Financial Activities 18 to 19

Tam O'Shanter Cottage Urban Farm Trust

Report of the Trustees

for the Year Ended 4 April 2021

In the 2019/20 Annual Report we referred to the position the country, and indeed the world, faced with the challenge of the Covid-19 Coronavirus pandemic with the loss of many lives and the actions to control the spread of the virus. A year on, the situation looks more promising as the United Kingdom looks to relax the measures that have been in place, although wary about the speed of the steps being taken to avoid any repeats of increased infection rates and the need for further emergency measures.

Against this backdrop the financial year for many businesses was increasingly difficult, despite the financial support offered by the Government. The existence of many threatened by the requirements to close, to follow social distancing and to prevent large gatherings of people. Inevitably, businesses have not survived but, fortunately, Tam O'Shanter has.

To comply with Government recommendations the Farm was closed to all visitors for the majority of 2020/21. We opened briefly at the end of August 2020, and again in December, with suitable measures in place. Whilst closed we continued to provide for, care for and look after the animals so we could be there, once again, for the local community when the time was right.

There was also Avian flu with DeFRA (Department for Environment, Food, and Rural Affairs) imposing regulations that all birds had to remain in enclosed areas from December 2020 through to March 2021 to prevent the transmission of the disease between birds. A temporary aviary enclosure was put in place at the Farm in order that the birds had more space than being confined to their existing homes.

Page 1

Tam O'Shanter Cottage Urban Farm Trust

Report of the Trustees

for the Year Ended 4 April 2021

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Trust was set-up in 1976 to look after the Cottage whilst the Urban Farm opened in 1987. The Trustees remain committed to protecting and improving the environment at the Farm and, where possible, in the wider community, to improve quality of life and promote sustainable development.

The objects of the Charity are :-

1 To promote the preservation of the building erected on the land known as the Tam O'Shanter Cottage for use as a study centre for the advancement of education in the Borough of Wirral; and

2 To provide and maintain facilities in the interests of social welfare for the recreation and leisure-time occupation for the benefit of the inhabitants of the said borough with the object of improving their condition of life.

To assist with delivering these objectives, but not otherwise, the Trust may:-

Provide and maintain an urban farm or smallholding as an adjunct to the Cottage. Co-operate with other charities and local authorities; and

Do all such other lawful acts or things incidental and conducive to the objects.

To meet the objects of the Trust we aim to achieve the following:-

Maintain a small, varied collection of farm animals with welfare a high priority. Use the Farm as an educational and leisure facility. Preserve and enhance the Farm's heritage. Maintain the Farm as a healthy, safe and secure recreational facility. Maintain, or improve the environmental sustainability of the Farm. Create opportunities for public participation in a community project.

Objectives and strategic aims

To continue to provide a free amenity to the public.

To maintain, or improve, the facilities of the Farm for public benefit. To continue to promote the use of the Farm thereby maintaining visitor numbers. To improve the level of income to meet liabilities and safeguard against future risks.

To explore opportunities of working in partnership with organisations or individuals that help meet our objectives in a cost effective way.

Page 2

Tam O'Shanter Cottage Urban Farm Trust

Report of the Trustees

for the Year Ended 4 April 2021

OBJECTIVES AND ACTIVITIES Public benefit

Public Benefit

A free recreational amenity based on the 4.5 acres of Tam O'Shanter Urban Farm which is open daily with a collection of farm livestock, play equipment, nature areas, picnic facilities, café and a series of seasonal events.

The Trust manages, and maintains, toilets which are available to Farm visitors as well as visitors to the local area, including the nearby Bidston Hill with the Bidston Windmill, Lighthouse and Observatory and Flaybrick Cemetery.

Opportunities for those aged 14 years and over to become involved in the day-to-day activities on the Farm by looking after the livestock and undertaking maintenance tasks as well as becoming involved with fund-raising and the running of events.

The preservation of the historic thatched property known as Tam O'Shanter Cottage with its place in the heritage of the local area.

Educational benefits to local children through organised visits and through volunteers undertaking practical tasks. A structured and supported work environment for adults with barriers to employment.

The Trustees confirm that they have complied with the requirements of Section 4 of the Charities Act 2011 to have regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 3

Tam O'Shanter Cottage Urban Farm Trust

Report of the Trustees for the Year Ended 4 April 2021

ACHIEVEMENT AND PERFORMANCE Charitable activities Review of the 2020/21 year

The global pandemic that began in early 2020 dominated everyone's thoughts and it is against this back-drop that we review the 2020/21 year.

A Development Grant from the National Lottery Community Fund saw the appointment, for 12 months, of two people to work on Volunteer Development and Income Generation. Whilst welcomed the impact of the pandemic did restrict the work that could be completed. The engagement of Pawprints Wirral Wildlife for the management of the Farm continued until July 2020 when the Trust took on the direct employment of the Farm Manager.

In respect of the livestock there was an increase in numbers together with recognition of the standards achieved. The birth of alpacas created local interest and with the alpacas again expecting, in line with professional advice, the youngsters were transferred elsewhere realising a cash benefit to the Farm. They are expected to live long and happy lives in their new homes. The impact of the DeFRA instructions required all birds to be kept enclosed to prevent the spread of avian flu between birds.

As a consequence of complying with Government requirements the range of activities was limited. This impacted upon the popular Hen Experience and donkey rides, others provided on a less-regular basis from The Barn or the Eco-Building and the number of group visits, either local organisations or schools. This also saw the cancellation of all the planned events.

Being open from the end of August 2020, although only briefly, and again in December 2020 saw a large number of visitors to the Farm. Having to be Covid-compliant increased costs, and we were grateful for the support of Rapid Response during these periods as we remained an admission-free facility.

Links with Wirral Metropolitan College, Oldershaw School and Reaseheath College enabled volunteers to gain valuable on-site experience and is an area to be expanded upon going forward. With Farm Manager(s) volunteering services beyond their paid engagement, the daily presence of a 70+ year old volunteer and others giving freely of their time the desire to help the Farm remains high. The work of the Volunteer Development Manager has seen steps put in place to support those who wish to experience, and support, the Farm.

As regards the farm maintenance and appearance considerable work has been completed with new projects due to commence. In responding to Covid measures additional hand-washing and cleaning facilities were provided. The partnership with Magenta Housing has seen a major refurbishment of the Eco-Building which includes improve volunteer space and a room for the holding of events. With the former pig-field no longer suitable for animals due to the ground conditions the intention is to turn the area into a Nature Reserve. Successful funding applications to Veolia, Wirral Together and the Liverpool City Region will help this become a reality.

Works were completed to the thatched roof of the cottage in order to replace damage to the thatch and prolong the life of the remaining thatch. Under the terms of the lease with Wirral Council these major works were payable by the Council.

The café, run by an independent caterer, was unfortunately also required to remain closed during most of the year. When open the café provides a reliable source of income to the Farm. It offers a range of food and drink for visitors to the Farm and the local community with the picnic area regularly filled with customers and others using the facilities.

Page 4

Tam O'Shanter Cottage Urban Farm Trust

Report of the Trustees

for the Year Ended 4 April 2021

FINANCIAL REVIEW

Reserves policy

The Farm continues to be free from any admission charge which makes it heavily reliant upon donations. On-site donations inevitably reduced with the Farm being closed but the support from the people of Wirral continues to help. The Farm was fortunate to be able to benefit from a number of grants made available by the Government during the year, support from Wirral Council and further funding from the National Lottery. With the animals still in need of care the Farm Managers were engaged through the various national / local lockdowns. The Trust remains appreciative of the support from local businesses, organisations and individuals which clearly show how valued the Farm is by the local community.

In respect of the financial position income exceeded spend by £18k although some of the income was to support costs to be incurred in 2021/22.

Income of £136k included £60k from the National Lottery and £25k from donations. Within the spend of £118k there was £58k for Farm Management and employees funded through the Lottery Grant with the remainder being spent on animal related costs and repairs and maintenance.

The year-end cash balance was £69k. However, this included £9k of grants for future spend.

FUTURE PLANS

After coming through what has been a difficult year for everyone, the Trust is reviewing its plans in order to ensure the Cottage and Farm are there for future generations. As with all charitable organisations the hardest challenge is the financial challenge.

The aim to become self-sustainable focusses upon the existing income opportunities such as the café and farm activities; the letting of the re-furbished Barn and Eco-Building; promoting the promotion of seasonal events and an increased number of income earning approaches including sponsorships. Whilst grants will be sought from a range of organisations, we hope further support from local and regional businesses will continue.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is governed by the Trust consisting of the Chair, Vice Chair, Secretary and Treasurer together with other Trustees.

Page 5

Tam O'Shanter Cottage Urban Farm Trust

Report of the Trustees

for the Year Ended 4 April 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

Prior to 2019 up to 5 Trustees were appointed each year by the former Wirral Urban Farm Association (Registered Charity No 515789), Birkenhead History Society (Registered Charity No 506127) and Wirral Council (Local Authority). With changes to those organisations and the increasing independence of the Charity this was amended in late 2018/19.

The body of Trustees, when complete, shall consist of not less than six, and not more than ten, suitable and competent persons who are willing and able to carry out the duties of a Trustee for the Benefit of the Trust. Such persons being the Trustees as presently constituted and such other persons as they, or their successors, may appoint either to fill vacancies or to increase their number, up to a maximum of ten.

The day-to-day management of the Farm was undertaken by Pawprints Wildlife Rescue until August 2020. Since that date the management has been undertaken by Trust employees, namely the Farm Manager and, with the support of the National Lottery Development Fund, an Income Generation Manager and Volunteer Development Manager for 12 months. The trust is looking to submit a bid for National Lottery Funding to maintain similar positions for the next three years.

The Farm and Cottage premises are leased from Wirral Council with an updated 99 year lease agreed from July 2019 at an annual rental of one Bidston pine cone.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

505444

Principal address

Boundary Road Bidston Wirral CH43 7PD

Trustees

B Berry G Davies G Wood T Sault S Brady (appointed 26.2.21) J Wood MBE (appointed 6.8.20)

Independent Examiner

Corke Accountancy Services 2 Upton Road Claughton Wirral CH41 0DF

Page 6

Tam O'Shanter Cottage Urban Farm Trust

Report of the Trustees

for the Year Ended 4 April 2021

Approved by order of the board of trustees on 3 February 2022 and signed on its behalf by:

Josephine Wood

J Wood MBE - Trustee

Page 7

Independent Examiner's Report to the Trustees of Tam O'Shanter Cottage Urban Farm Trust

Independent examiner's report to the trustees of Tam O'Shanter Cottage Urban Farm Trust

I report to the charity trustees on my examination of the accounts of Tam O'Shanter Cottage Urban Farm Trust (the Trust) for the year ended 4 April 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material 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 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 accounts to be reached.

Rachel Corke FCA Corke Accountancy Services 2 Upton Road Claughton Wirral CH41 0DF

3 February 2022

Page 8

Tam O'Shanter Cottage Urban Farm Trust

Statement of Financial Activities for the Year Ended 4 April 2021

Unrestricted
fund
Notes
£
INCOME AND
ENDOWMENTS FROM
Donations and legacies
2
24,069
Charitable activities
Farm costs
44,431
Other trading activities
3
7,066
Investment income
4
17
Total
75,583
EXPENDITURE ON
Raising funds
5
6,692
Charitable activities
Farm costs
43,764
Total
50,456
NET
INCOME/(EXPENDITURE)
25,127
RECONCILIATION OF
FUNDS
Total funds brought
forward
25,605
TOTAL FUNDS CARRIED
FORWARD
50,732
Designated
£
-
-
-
-
-
88
1,881
1,969
(1,969)
6,969
5,000
Restricted
funds
£
-
60,803
-
-
60,803
-
65,717
65,717
(4,914)
292,217
287,303
4.4.21
Total
funds
£
24,069
105,234
7,066
17
136,386
6,780
111,362
118,142
18,244
324,791
343,035
4.4.20
Total
funds
£
76,227
-
13,589
12,474
102,290
78,625
44,364
122,989
(20,699)
345,490
324,791

The notes form part of these financial statements

Page 9

Tam O'Shanter Cottage Urban Farm Trust

Balance Sheet

4 April 2021

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
9
-
CURRENT ASSETS
Stocks
10
2,000
Cash at bank
51,683
53,683
CREDITORS
Amounts falling due within
one year
11
(2,951)
NET CURRENT ASSETS
50,732
TOTAL ASSETS LESS
CURRENT LIABILITIES
50,732
NET ASSETS
50,732
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS
Designated
£
-
-
5,000
5,000
-
5,000
5,000
5,000
Restricted
funds
£
284,110
-
12,365
12,365
(9,172)
3,193
287,303
287,303
4.4.21
Total
funds
£
284,110
2,000
69,048
71,048
(12,123)
58,925
343,035
343,035
55,732
287,303
343,035
4.4.20
Total
funds
£
292,217
2,000
31,054
33,054
(480)
32,574
324,791
324,791
32,574
292,217
324,791

The financial statements were approved by the Board of Trustees and authorised for issue on 3 February 2022 and were signed on its behalf by:

Josephine Wood

J Wood MBE - Trustee

The notes form part of these financial statements

Page 10

Tam O'Shanter Cottage Urban Farm Trust

Notes to the Financial Statements for the Year Ended 4 April 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - in accordance with the property

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 11

continued...

Tam O'Shanter Cottage Urban Farm Trust

Notes to the Financial Statements - continued for the Year Ended 4 April 2021

2.
DONATIONS AND LEGACIES
Donations
Gift aid
3.
OTHER TRADING ACTIVITIES
Shop income from sale of donated and bought in goods
Sponsorships
Farm income from sale of products
4.
INVESTMENT INCOME
Rents received
Deposit account interest
5.
RAISING FUNDS
Investment management costs
Property repairs
4.4.21
£
19,069
5,000
24,069
4.4.21
£
-
1,420
5,646
7,066
4.4.21
£
-
17
17
4.4.21
£
6,780
4.4.20
£
76,227
-
76,227
4.4.20
£
410
-
13,179
13,589
4.4.20
£
12,405
69
12,474
4.4.20
£
78,625

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 4 April 2021 nor for the year ended 4 April 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 4 April 2021 nor for the year ended 4 April 2020.

Page 12

continued...

Tam O'Shanter Cottage Urban Farm Trust

Notes to the Financial Statements - continued for the Year Ended 4 April 2021

7. STAFF COSTS

The average monthly number of employees during the year was as follows:

4.4.21
Farm staff
4
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
Designated
funds
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
73,258
2,969
-
Other trading activities
13,589
-
-
Investment income
12,474
-
-
Total
99,321
2,969
-
EXPENDITURE ON
Raising funds
67,625
11,000
-
Charitable activities
Farm costs
36,257
-
8,107
Total
103,882
11,000
8,107
NET INCOME/(EXPENDITURE)
(4,561)
(8,031)
(8,107)
Transfers between funds
(300,324)
-
300,324
Net movement in funds
(304,885)
(8,031)
292,217
RECONCILIATION OF FUNDS
Total funds brought forward
330,490
15,000
-
TOTAL FUNDS CARRIED
FORWARD
25,605
6,969
292,217
4.4.20
-
Total
funds
£
76,227
13,589
12,474
102,290
78,625
44,364
122,989
(20,699)
-
(20,699)
345,490
324,791

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Page 13

continued...

Tam O'Shanter Cottage Urban Farm Trust

Notes to the Financial Statements - continued for the Year Ended 4 April 2021

9. TANGIBLE FIXED ASSETS

COST
At 5 April 2020 and 4 April 2021
DEPRECIATION
At 5 April 2020
Charge for year
At 4 April 2021
NET BOOK VALUE
At 4 April 2021
At 4 April 2020
The land and buildings are being depreciated at cost at 2% per annum.
10.
STOCKS
4.4.21
£
Stocks
2,000
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
4.4.21
£
Other creditors
12,123
12.
MOVEMENT IN FUNDS
Net
movement
At 5.4.20
in funds
£
£
Unrestricted funds
General fund
25,605
25,127
Cottage Thatch Roof
5,000
-
Puddleducks re Website, Pond
1,969
(1,969)
32,574
23,158
Restricted funds
Property
292,217
(8,107)
Lottery Grant
-
3,193
292,217
(4,914)
TOTAL FUNDS
324,791
18,244
Freehold
property
£
405,373
113,156
8,107
121,263
284,110
292,217
4.4.20
£
2,000
4.4.20
£
480
At
4.4.21
£
50,732
5,000
-
55,732
284,110
3,193
287,303
343,035

Page 14

continued...

Tam O'Shanter Cottage Urban Farm Trust

Notes to the Financial Statements - continued for the Year Ended 4 April 2021

12. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Puddleducks re Website, Pond
Restricted funds
Property
Lottery Grant
TOTAL FUNDS
Incoming
resources
£
75,583
-
75,583
-
60,803
60,803
136,386
Resources
expended
£
(50,456)
(1,969)
(52,425)
(8,107)
(57,610)
(65,717)
(118,142)
Movement
in funds
£
25,127
(1,969)
23,158
(8,107)
3,193
(4,914)
18,244

Comparatives for movement in funds

Unrestricted funds
General fund
Cottage Thatch Roof
WUFA re Play Area
Puddleducks re Website, Pond
Restricted funds
Property
TOTAL FUNDS
At 5.4.19
£
330,490
4,000
11,000
-
345,490
-
345,490
Net
movement
in funds
£
(4,561)
1,000
(11,000)
1,969
(12,592)
(8,107)
(20,699)
Transfers
between
funds
£
(300,324)
-
-
-
(300,324)
300,324
-
At
4.4.20
£
25,605
5,000
-
1,969
32,574
292,217
324,791

Page 15

continued...

Tam O'Shanter Cottage Urban Farm Trust

Notes to the Financial Statements - continued for the Year Ended 4 April 2021

12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Cottage Thatch Roof
WUFA re Play Area
Puddleducks re Website, Pond
Restricted funds
Property
TOTAL FUNDS
Incoming
resources
£
99,321
1,000
-
1,969
102,290
-
102,290
Resources
expended
£
(103,882)
-
(11,000)
-
(114,882)
(8,107)
(122,989)
Movement
in funds
£
(4,561)
1,000
(11,000)
1,969
(12,592)
(8,107)
(20,699)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Cottage Thatch Roof
WUFA re Play Area
Restricted funds
Property
Lottery Grant
TOTAL FUNDS
At 5.4.19
£
330,490
4,000
11,000
345,490
-
-
-
345,490
Net
movement
in funds
£
20,566
1,000
(11,000)
10,566
(16,214)
3,193
(13,021)
(2,455)
Transfers
between
funds
£
(300,324)
-
-
(300,324)
300,324
-
300,324
-
At
4.4.21
£
50,732
5,000
-
55,732
284,110
3,193
287,303
343,035

Page 16

continued...

Tam O'Shanter Cottage Urban Farm Trust

Notes to the Financial Statements - continued for the Year Ended 4 April 2021

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Cottage Thatch Roof
WUFA re Play Area
Puddleducks re Website, Pond
Restricted funds
Property
Lottery Grant
TOTAL FUNDS
Incoming
resources
£
174,904
1,000
-
1,969
177,873
-
60,803
60,803
238,676
Resources
expended
£
(154,338)
-
(11,000)
(1,969)
(167,307)
(16,214)
(57,610)
(73,824)
(241,131)
Movement
in funds
£
20,566
1,000
(11,000)
-
10,566
(16,214)
3,193
(13,021)
(2,455)

13. RELATED PARTY DISCLOSURES

A contract existed with Pawprints to manage the farm during the year.

The Trustee Mrs Josephine Wood is a Trustee of both charities.

14. GRANTS RECEIVED

During the year £60,803 was received from Lottery Funding to provide funding for staff. A grant of £2,472.35 was received from Co-Op to provide tools and equipment. This income has been deferred to be spent in 2021/22.

A grant was received from Liverpool City Region for £1,499.87. This grant is to spend on our Pig Field and has been deferred to be spent in 2021/22.

Wirral Council provided a grant of £5,200 to spend on renovating the pond and viewing platform. This income has been deferred to be spent in 2021/22.

Page 17

Tam O'Shanter Cottage Urban Farm Trust

Detailed Statement of Financial Activities
for the Year Ended 4 April 2021
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Other trading activities
Shop income from sale of donated and
bought in goods
Sponsorships
Farm income from sale of products
Investment income
Rents received
Deposit account interest
Charitable activities
Grants
Total incoming resources
EXPENDITURE
Other trading activities
Opening stock
Closing stock
Investment management costs
Property repairs
Charitable activities
Wages
Rates and water
Light and heat
Carried forward
4.4.21
£
19,069
5,000
24,069
-
1,420
5,646
7,066
-
17
17
105,234
136,386
2,000
(2,000)
-
6,780
57,610
741
5,168
63,519
4.4.20
£
76,227
-
76,227
410
-
13,179
13,589
12,405
69
12,474
-
102,290
-
-
-
78,625
-
769
11,791
12,560

This page does not form part of the statutory financial statements

Page 18

Tam O'Shanter Cottage Urban Farm Trust

Detailed Statement of Financial Activities for the Year Ended 4 April 2021

Charitable activities
Brought forward
Telephone
Advertising
Livestock and feed costs
Costs of goods sold in shop
Hygiene and pest control
Veterinary fees
Cleaning and PPE costs
Decorative items for farm improvement
Volunteers expenses
DBS checks
Pawprints contract
Support costs
Management
Sundries
Finance
Insurance
Freehold property
Information technology
Repairs and renewals
Equipment expenses
Governance costs
Accountancy and legal fees
Total resources expended
Net income/(expenditure)
Signature:
Email:
Josephine Wood (Feb 18, 2022 10:27 GMT)
Josephine Wood
hello@tamoshanterfarm.org.uk
4.4.21
£
63,519
542
3,058
8,273
34
316
2,226
810
307
88
104
16,667
95,944
-
6,211
8,107
14,318
235
703
938
162
118,142
18,244
4.4.20
£
12,560
1,284
-
9,479
1,424
1,514
1,645
-
-
-
-
-
27,906
2,937
4,300
8,107
12,407
-
634
634
480
122,989
(20,699)

This page does not form part of the statutory financial statements

Page 19