||||Page|
|---|---|---|---|
|Report ofthe Trustees|||1to7|
|Independent<br>Examiner's|Report|||
|Statement<br>of Financial|Activities|||
|Balance Sheet|||10|
|Notes to the Financial Statements|||11 to 18|
|Detailed Statement<br>of Financial||Activities|19 to 20|





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|||||||||||Period|
|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||5.4.21|
||||||||||Year Ended|to|
||||||||||31.3.23|31.3.22|
|||||||Unrestricted||Restricted|Total|Total|
|||||||funds|Designated|funds|funds|funds|
||||||Notes||E|F||E|
|INCOME AND|||||||||||
|ENDOWMENTS|||FROM||||||||
|Donations|and||legacies||2|45,235||(1)|45,234|17,938|
|Charitable|activities||||||||||
|Farm costs||||||||13,300|13,300|96,732|
|Other trading||activities|||3|31,030|||31,030|4,168|
|Investment|income||||4|16,278|||16,278|16,248|
|Total||||||92,543||13,299|105,842|135,086|
|EXPENDITURE|||ON||||||||
|Raising funds|||||5|14,800||9,851|24,651|9,202|
|Charitable|activities||||||||||
|Farm costs||||||58,646||53,552|112,198|94,850|
|Total||||||73,446||63,403|136,849|104,052|
|NET|||||||||||
|INCOME/(EXPENDITURE||||||19,097||(50,104)|(31,007)|31,034|
|)|||||||||||
|RECONCILIATION||||OF|||||||
|FUNDS|||||||||||
|Total funds||brought|||||||||
|forward||||||15,358|5,000|353,711|374,069|343,035|
|TOTAL FUNDS|||CARRIED||||||||
|FORWARD||||||34,455|5,000|303,607|343,062|374,069|





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|Balance Sheet<br>31 March 2023|||||||
|---|---|---|---|---|---|---|
||||||31.3.23|31.3.22|
|||Unrestricted||Restricted|Total|Total|
||Notes|funds|Designated<br>f|funds<br>L|funds|funds<br>F|
|FIXEDASSETS|||||||
|Tangible assets|9|2697||283,001|285,698|294,784|
|CURRENT ASSETS|||||||
|Stocks|10|2,000|||2,000|2,000|
|Debtors|11|||||1,685|
|Cash at bank and in hand||31,360|5,000|21,123|57,483|83,252|
|||33,360|5,000|21,123|59,483|86,937|
|CREDITORS|||||||
|Amounts<br>falling due within|||||||
|one year|12|(1,602)||(517)|(2,119)|(7,652)|
|NET CURRENT ASSETS||31,758|5,000|20,606|57,364|79,285|
|TOTAL ASSETSLESS|||||||
|CURRENT LIABILITIES||34,455|5,000|303,607|343,062|374,069|
|NET ASSETS||34,455|5,000|303,607|343,062|374,069|
|FUNDS|13||||||
|Unrestricted<br>funds|||||39,455|20,358|
|Restricted funds|||||303,607|353,711|
|TOTAL FUNDS|||||343,062|374,069|





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|DONATIONS<br>AND LEGACIES|||||
|---|---|---|---|---|
|||||Period|
|||||5.4.21|
||||Year Ended|to|
||||31.3.23|31.3.22|
|||||f|
|Donations|||45,234|17,938|
|OTHER TRADING ACTIVITIES|||||
|||||Period|
|||||5.4.21|
||||Year Ended|to|
||||31.3.23|31.3.22<br>f|
|Shop income from sale ofdonated|and bought|in goods|2,060|888|
|Sponsorships|||500|1,292|
|Farm income from sale of products|||8,563|1,988|
|Income from schools|||7,766||
|Event income|||12,141||
||||31,030|4,168|



|3.|Donations<br>OTHER TRADING ACTIVITIES|
|---|---|



|INVESTMENT INCOME|||
|---|---|---|
|||Period|
|||5.4.21|
||Year Ended|to|
||31.3.23|31.3.22<br>f|
|Rents received|16,277|16,245|
|Deposit account interest|1|3|
||16,278|16,248|





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||||Period|
|---|---|---|---|
||||5.4.21|
|||Year Ended|to|
|||31.3.23|31.3.22|
|Property|repairs|24,651|9,202|



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|The a|verage<br>monthly<br>number ofemplo|yees<br>during the year was as follows:||
|---|---|---|---|
||||Period|
||||5.4.21|
|||Year Ended|to|
|||31.3.23|31.3.22|
|Farm|staff|5|3|



|No employees<br>received emoluments<br>in excess of260,000.|No employees<br>received emoluments<br>in excess of260,000.|No employees<br>received emoluments<br>in excess of260,000.|No employees<br>received emoluments<br>in excess of260,000.|No employees<br>received emoluments<br>in excess of260,000.||
|---|---|---|---|---|---|
|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES||||||
|||Unrestricted||Restncted|Total|
|||funds|Designated|funds|funds|
|INCOME AND|ENDOWMENTS|FROIN||||
|Donations<br>and|legacies|14,938||3,000|17,938|
|Charitable<br>activities||||||
|Farm costs||15,667||81,065|96,732|
|Other trading|activities|4,168|||4,168|
|Investment<br>income||16,248|||16,248|
|Total||51,021||84,065|135,086|
|EXPENDITURE ON||||||
|Raising funds||8,940||262|9,202|





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|for t<br>|<br> <br>he Year Ended 31 March 2023|<br> <br>he Year Ended 31 March 2023|<br> <br>he Year Ended 31 March 2023|<br> <br>he Year Ended 31 March 2023|<br> <br>he Year Ended 31 March 2023|<br> <br>he Year Ended 31 March 2023|<br> <br>he Year Ended 31 March 2023|
|---|---|---|---|---|---|---|---|
|8.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued|||||||
|||||Unrestricted||Restricted|Total|
|||||funds<br>f|Designated|funds<br>f|funds<br>f|
||Charitable|activities||||||
||Farm costs|||77,456||17,394|94,850|
||Total|||86,396||17,656|104,052|
||NET INCOME/(EXPENDITURE)|||(35,375)||66,409|31,034|
||RECONCILIATION||OF FUNDS|||||
||Total funds|brought forward||50,732|5,000|287,303|343,035|
||TOTAL FUNDS CARRIED|||||||
||FORWARD|||15,357|5,000|353,712|374,069|
|9.|TANGIBLE|FIXED|ASSETS|||||
||||||Improvements|||
|||||Freehold|to|Computer||
|||||property<br>f|property<br>f|equipment<br>f|Totals<br>f|
||COST|||||||
||At 1 April 2022|||405,373|20,868||426,241|
||Additions|||||1,660|1,660|
||At 31 March|2023||405,373|20,868|1,660|427,901|
||DEPRECIATION|||||||
||At 1 April 2022|||129,371|2,086||131,457|
||Charge for year|||8,107|2,086|553|10,746|
||At 31 March|2023||137,478|4,172|553|142,203|
||NET BOOK|VALUE||||||
||At 31 March|2023||267,895|16,696|1,107|285,698|
||At 31 March|2022||276,002|18,782||294,784|





|Tam O'Shanter<br>Cotta e Urban F|Tam O'Shanter<br>Cotta e Urban F|Tam O'Shanter<br>Cotta e Urban F|arm Trust|||
|---|---|---|---|---|---|
|Notes to the Financial Statements|||-continued|||
|for the Year Ended 31 March||2023||||
|10.|STOCKS|||||
|||||31.3.23|31.3.22|
||Stocks|||2,000|2,000|
|11.|DEBTORS:AMOUNTS|FALLING DUE WITHIN ONE YEAR||||
|||||31.3.23|31.3.22|
||Prepayments<br>and accrued||income||1,685|
|12.|CREDITORS: AMOUNTS||FALLING DUE WITHIN ONE YEAR|||
|||||31.3.23|31.3.22|
|||||F||
||Taxation and social security|||516||
||Other creditors|||1,603|7,652|
|||||2,119|7,652|
|13.|MOVEIIENT IN FUNDS|||||
|||||Net||
|||||movement|At|
||||At 1.4.22|in funds|31.3.23|
||||E|F|E|
||Unrestricted<br>funds|||||
||General<br>fund<br>Cottage Thatch Roof<br>Liverpool CVS||14,250<br>5,000|20,159|34,409<br>5,000|
||||1,108|~1,062)|46|
||Restricted funds||20,358|19,097|39,455|
||Property<br>Co-Op<br>Wirral Council<br>Veolia<br>Postcode Lottery Grant<br>COVID Recovery Fund<br>Sensory Garden<br>Community<br>Lottery||276,003<br>4,028<br>4,625<br>12,196<br>4,367<br>49,492<br>3,000|(8,107)<br>(4,020)<br>(1,555)<br>(958)<br>(4,173)<br>(37,715)<br>6,424|267,896<br>8<br>3,070<br>11,238<br>194<br>11,777<br>3,000<br>6,424|
||||353,711|50,104|303,607|
||TOTAL FUNDS||374,069|~31,007)|343,062|





## 

|Net movement<br>in funds,<br>included<br>in the|above are as follows:|||
|---|---|---|---|
||Incoming|Resources|Movement|
||resources|expended|in funds|
|Unrestricted<br>funds||||
|General<br>fund<br>Liverpool CVS|92,543|(72,384)|20,159|
|||1,062|1,062|
|Restricted funds|92,543|(73,446)|19,097|
|Property<br>Co-Op<br>Wirral Council<br>Veolia<br>Postcode Lottery Grant<br>COVID Recovery Fund<br>Community<br>Lottery|3,400<br>9,899|(8,107)<br>(4,020)<br>(1,555)<br>(4,358)<br>(4,173)<br>(37,715)<br>~3,475)|(8,107)<br>(4,020)<br>(1,555)<br>(958)<br>(4,173)<br>(37,715)<br>6,424|
||13,299|63,403|50,104|
|TOTAL FUNDS|105,842|~136,849)|~31,007)|



## 



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|||Net||
|---|---|---|---|
|||movement|At|
||At 5.4.21|in funds|31.3.22|
||L'|||
|Unrestricted<br>funds||||
|General<br>fund<br>Cottage Thatch Roof<br>Liverpool CVS|50,732<br>5,000|(36,482)|14,250<br>5,000|
|||1,108|1,108|
|Restricted funds|55,732|(35,374)|20,358|
|Property<br>Lottery Grant<br>Co-Op<br>Wirral Council<br>Veolia<br>Postcode Lottery Grant<br>COVID Recovery Fund<br>Sensory Garden|284,110<br>3,193|(8,107)<br>(3,193)<br>4,028<br>4,625<br>12,196<br>4,367<br>49,492<br>3,000|276,003<br>4,028<br>4,625<br>12,196<br>4,367<br>49,492<br>3,000|
||287,303|66,408|353,711|
|TOTAL FUNDS|343,035|31,034|374,069|





## 

|Comparative<br>net movement<br>in funds,<br>i|ncluded<br>in the above are as|follows:||
|---|---|---|---|
||Incoming|Resources|Movement|
||resources|expended|in funds|
|||E||
|Unrestricted<br>funds||||
|General<br>fund<br>Liverpool CVS|49,521|(86,003)|(36,482)|
||1.5DO|~392|1,108|
|Restricted funds|51,021|(86,395)|(35,374)|
|Property<br>Lottery Grant<br>Co-Op<br>Liverpool<br>City Region<br>Wirral Council<br>Veolia<br>Postcode Lottery Grant<br>COVID Recovery Fund<br>Sensory Garden|4,860<br>1,500<br>5,200<br>13,600<br>6,413<br>49,492<br>3,000|(8,107)<br>(3,193)<br>(832)<br>(1,500)<br>(575)<br>(1,404)<br>(2,046)|(8,107)<br>(3,193)<br>4,028<br>4,625<br>12,196<br>4,367<br>49,492<br>3,000|
||84,065|~17,657)|66,408|
|TOTAL FUNDS|135,086|~104,052)|31,034|



## 

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|||||Period|
|---|---|---|---|---|
|||||5.4.21|
||||Year Ended|to|
||||31.3.23|31.3.22|
||||E|E|
|INCOME AND ENDOWMENTS|||||
|Donations<br>and legacies|||||
|Donations|||45,234|17,938|
|Other trading activities|||||
|Shop income from sale of|donated|and|||
|boughtin<br>goods<br>Sponsorships<br>Farm income from sale of <br>Income from schools<br>Event income|products||2,060<br>500<br>8,563<br>7,766<br>12,141|888<br>1,292<br>1,988|
||||31,030|4,168|
|Investment<br>income|||||
|Rents received<br>Deposit account interest|||16,277<br>1|16,245<br>3|
||||16,278|16,248|
|Charitable<br>activities|||||
|Grants|||13,300|96,732|
|Total incoming resources|||105,842|135,086|
|EXPENDITURE|||||
|Other trading activities|||||
|Opening<br>stock<br>Closing stock|||2,000<br>~2,000)|2,000<br>~2,000)|
|Investment<br>management|costs||||
|Property<br>repairs|||24,651|9,202|





## 

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|for the Year En|d|ed 31 March 2023|||
|---|---|---|---|---|
|||||Period|
|||||5.4.21|
||||Year Ended|to|
||||31.3.23|31.3.22|
|Charitable<br>activities|||||
|Wages|||43,637|41,190|
|Rates and water|||751|743|
|Light and heat|||9,534|11,721|
|Telephone|||684|702|
|Postage and stationery|||233||
|Advertising|||565|380|
|Sundries||||199|
|Animal<br>and feed||costs|16,689|11,485|
|Costs ofgoods|sold in shop||1,853|197|
|Hygiene<br>and pest control|||1,391|419|
|Veterinary fees|||4,842|2,341|
|Cleaning<br>and PPE costs|||2,347|840|
|Decorative<br>items for farm improvement|||797|519|
|Volunteers<br>expenses|||2,188|1,159|
|Contractors|||4,038|4,430|
|Staff training|||809|480|
|Subscriptions||||106|
|Travel expenses|||256|381|
|Security costs||||362|
|Event costs|||2,633||
||||93,247|77,654|
|Support costs|||||
|Finance|||||
|Insurance|||6,111|6,285|
|Bank charges|||216|34|
|Freehold<br>property|||8,107|8,107|
|Improvements||to property|2,086|2,086|
|Computer<br>equipment|||553||
||||17,073|16,512|
|Governance|costs||||
|Accountancy|and legal fees||1,878|684|
|Total resources||expended|136,849|104,052|
|Net (expenditure)/income|||~31,007)|31,034|