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|Trustees|||A D Burke||||||
|---|---|---|---|---|---|---|---|---|
||||R T Muspratt||||||
||||R V Rishworth||||||
||||CJ Roderick||||||
||||A P Ware||||||
||||F C Hartshome||||(Appointed|12January 2023)|
|Secretary|||TJ Trumble||||||
|Charity number|||516925||||||
|Company|number||01934024||||||
|Registered||office|Acorn Venture|Farm|||||
||||Depot Road||||||
||||Kirkby||||||
||||Knowsley||||||
||||Merseyside||||||
||||L33 3AR||||||
|Independent||examiner|Peter Atkinson||||||
||||Jackson Stephen||LLP||||
||||James House||||||
||||Stonecross Business|||Park|||
||||Yew Tree Way||||||
||||Warrlngton||||||
||||Cheshire||||||
||||WA3 3JD||||||
|Bankers|||National
Westminster|||Bank Pic|||
||||Aintree Black Bull||||||
||||Corner of Longmoor|||Lane|and Cedar|Road|
||||Alntree||||||
||||Liverpool||||||
||||L9 OEG||||||
|Investment||managers|Blankstone
Sington||||||
||||Walker House||||||
||||Exchange Flags||||||
||||Liverpool||||||
||||L2 3YL||||||
##
##
|||Page|
|---|---|---|
|Trustees
report||1-8|
|Statement
oftrustees|responsibilities||
|Independent
examiner's
report||10|
|Statement
of financial|activities||
|Balance sheet||12-13|
|Statement
ofcash flows||14|
|Notes to the financial|statements|15-26|
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|consistent
ma|nner.
All pa|licies are reviewed
on a regula|r|basis by the trustees.||
|---|---|---|---|---|---|
|k)
Staff|Team|||||
|Permanent
Staff:||||||
|Name||ob title|||Hours|
|Fiona Smith||Farm Mana
er|||35|
|rac
Trumble||Ds ut
Mana
er/Finance||Office|37.5|
|ike Ta lor||Horticultural
Unit Mana|er||37.5|
|rls Grlftlths||Farm Maintenance
Worker|||37.5|
|aria Moulsdale||Education
Worker||||
|Bec
Little||ro'act Administrator|||37.5|
|ane McKillo||afe Mana
er|||37.5|
|aneta Radilova||eekda
Cafe Assistant|||15|
|Lisa Hu hes||ho
Worker|||6.5|
|Lisa Gunn||Farm Animal Su ervisor|||7.5|
|acant||Farm Assistant/
Ddver||||
|ue Rowan||ardener/Su
ort Worker||||
|L nn Fitz atrick||eekend
Mana
er Job|Share|||
|al Kali||eekend Manager
Job|Share|||
|Marts Silva||eekend Cafe Team Leader||||
|Rhianna
Mur|h|eekend
Oaf|i Assistant||Job Share||
|Emilie Moore||eekend Cafe Assistant||Job Share||
|I sha Ibbotson||eekend Sho
Worker|||12|
|Hannah
Maudsls||eekend
Animal
Petting|Area Su ervisor|||
|al Kelly||unda
/ School holida|Horse Ride Su ervisor|||
|ennifer
Hardie||aturda
Horse Ride Su||rvisor||
|LII Case||eekend Horse Ride Hei||r||
|Eve Loftus||eekend
Horse Ride Hei||r/Farm Assistant|10|
|uzanne
Austin||Farm Assistant
Job Share||||
|arah Tomlinson||leaner
weekda
s|||10|
|helsea Trusdals||leaner
weekends||||
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||||||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||funds|funds|2022|2021|
|||||||Notes|E|E|E|E|
|Income from:|||||||||||
|Donations
and legacies|||||||60,767||60,767|306,322|
|Charitable
activities|||||||309,443||309,443|258,011|
|Other trading|activities||||||290,827||290,827|137,868|
|Investments|||||||45,422||45,422|39,200|
|Other income||||||||||3,636|
|Total Income|||||||706,459||706,459|745,037|
|~E*
d I|||||||||||
|Cost ofgenerating|||funds||||11,195||11,195|12,315|
|Charitable
activities|||||||429,115|4,465|433,580|328,064|
|Total expenditure|||||||440,310|4,465|444,775|340,379|
|Net incoming|resources|||before|||||||
|gains/(losses)|on||Investments||||266,149|(4,465)|261,684|404,658|
|Net gains/(losses)||on investments||||13|(136,103)||(136,103)|124,225|
|Net movement|in|funds|||||130,046|(4,465)|125,581|528,883|
|Fund balances|at 1||January||2022||2,124,493|261,915|2,386,408|1,857,525|
|Fund balances at|||31 December 2022||||2,254,539|257,450|2,511,989|2,386,408|
##
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##
||||||2022||2021||
|---|---|---|---|---|---|---|---|---|
|||||Notes|6||6||
|Fixed assets|||||||||
|Tangible assets||||14||968,826||619,759|
|Investments||||15||1,357,488||1,459,409|
|||||||2,326,314||2,079,168|
|Current assets|||||||||
|Debtors||||16|32,457||25,514||
|Cash at bank and|in hand||||171,956||361,071||
||||||204,413||386,585||
|Creditors: amounts||falling|due wilthin||||||
|one year||||17|(18,738)||(79,345)||
|Net current assets||||||185,675||307,240|
|Total assets less|current||liabilities|||2,511,989||2,386,408|
|Funds ofthe charity
Restricted
funds||||18||257,450||261,915|
|Unrestricted
funds|—designated|||19|1,875,000||1,750,000||
|General
unrestricted||funds|||379,539||380,222||
|Total unrestricted|funds|||||2,254,539||2,130,222|
|||||||2,511,989||2,386,408|
##
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##
|||||2022||2021||
|---|---|---|---|---|---|---|---|
||||Notes|||||
|Cash flows from operating||activities||||||
|Cash generated
from operations|||24||179,915||436,810|
|Investing|activities|||||||
|Purchase|of tangible
fixed assets|||(369,340)||(560,790)||
|Proceeds|from disposal of investments|||||300,000||
|Investment|income received|||310||39||
|Net cash|used
In Investing|activities|||(369,030)||(260,751)|
|Net cash|used
in financing|activities||||||
|Net (decrease)/Increase
in cash and
equivalents|||cash||(189,115)||176,059|
|Cash and|cash equivalents|at beginning|ofyear||361,071||185,012|
|Cash and|cash equivalents|at end of|year||171,956||361,071|
##
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|Tangible fixed|assets|assets|||||||
|---|---|---|---|---|---|---|---|---|
|Tangible
fixed|assets are initially||measured|at cost and subsequently||measured|at cost, net of depredation||
|and any impairment
losses.|||||||||
|Depreciation
is|recognised|so as|to write off|the cost ofassets less their||residual|values over their useful|lives|
|on the following|bases:||||||||
|Long leasehold|land and buildings|||Over the term ofthe lease|||||
|Renovations||||20% per annum|straight|line basis|||
|Outbuildings
and paddocks||||10%per annum|straight|line basis|||
|Fixtures, fittings|and equipment|||20% per annum|straight|line basis|||
|Motor vehicles||||25% per annum|straight|line basis|||
|Play equipment||||Over 15years|||||
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##
||||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|---|
||||||funds|funds|2022|2021|
||||||general||||
||||||6||||
|Donations,|legacies|||and gifts|60,767||60,767|306,322|
|For the year||ended||31 December 2021|46,583|259,739||306,322|
|Donations|and gifts||||||||
|Gift aid|||||34,441||34,441|36,625|
|Donations|||||26,326||26,326|269,697|
||||||60,767||60,767|306,322|
|Charitable|activities||||||||
||||||||2022|2021|
||||||||6|6|
|Daytime
activities|||programme||||215,640|210,782|
|Product sales|||||||62,444|45,634|
|Educational|income||||||29,439|233|
|Other income|||||||1,920|1,362|
||||||||309,443|258,011|
|Analysis
by|fund||||||||
|Unrestricted||funds||—general|||309,443||
|For the year||ended 31 December 2021|||||||
|Unrestricted||funds||- general||||258,011|
##
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##
##
||||2022|2021|
|---|---|---|---|---|
|Sponsorship|||829|763|
|Admission
charges|||228,380|107,632|
|Horse|riding|charges|17,554|13,032|
|Petting|pavilion charges||40,534|15,503|
|Room|hire||3,530|938|
|Other|trading|activities|290,827|137,868|
|||2022f|2021f|
|---|---|---|---|
|income|from listed investments|45,112|39,161|
|Interest|receivable|310|39|
|||45,422|39,200|
##
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##
|8|Cost of generating
funds|Cost of generating
funds|Cost of generating
funds||||||
|---|---|---|---|---|---|---|---|---|
||||||||2022|2021|
||undra
sin|and|||||||
||Other fundraising
costs||||||265|1,055|
||Investment|management|administration|costs|||10,930|11,260|
||||||||11,195|12,315|
||All costs for|both years|relate to unrestricted||general|funds.|||
|9|Charitable|activities|||||||
||||||2022
f|2021f|
|---|---|---|---|---|---|---|
|Staff costs|||||288,579|214,897|
|Depreciation
and Impairment|||||20,273|13,176|
|Costs of activities|in furtherance||of the charity's objectives||65,716|43,930|
|Indirect employee|costs||||2,116|953|
|Premises costs|||||33,869|37,526|
|General administrative
costs|||||14,081|7,202|
|Professional
fees|in support|of|charitable|activities|1,622|1,086|
|Direct employee costs|||||3,995|2,971|
|Governance
costs|||||3,329|6,323|
||||||433,580|328,064|
|Analysis
by fund|||||||
|Unrestrtcted
funds|- general||||429,115||
|Restricted
funds|||||4,465||
||||||433,580||
|For the year ended 31 December 2021|||||||
|Unrestricted
funds|- general|||||327,062|
|Restricted
funds||||||1,002|
|||||||328,064|
##
##
##
|Fees payable to the|Independent|examiner|examiner|2022
9|2021f|
|---|---|---|---|---|---|
|Independent
examiner|review of the|annual|accounts|2,000|2,105|
|Non-audit
services||||||
|AII other non-independent
examiner||services||1,329|3,518|
##
|The averag|e
monthly
number ofemployees
during
th|s year was'.||
|---|---|---|---|
|||2022|2021|
|||Number|Number|
|Charitable|activities|24|18|
|Employment
costs||2022|2021|
|||6|6|
|Wages and|salaries|263,764|199,119|
|Social security costs||18,834|14,273|
|Other pension costs||5,981|1,505|
|||288,579|214,897|
##
||||2022|2021|
|---|---|---|---|---|
|Revaluation|of|investments|(136,103)|124,225|
|||||8|||||O|O||Q
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##
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##
|||||||Listed|Other|Total|
|---|---|---|---|---|---|---|---|---|
|||||||investments|investments||
|||||||f|||
||Cost or valuation||||||||
||At 1 January|2022||||1,459,408||1,459,409|
||Valuation
changes|||||(136,103)||(136,103)|
||Income|||||45,112||45,112|
||Management|fees||||(10,930)||(10,930)|
||At 31 December 2022|||||1,357,487|1|1,357,488|
||Carrying
amount||||||||
||At 31 December 2022|||||1,357,487|1|1,357,488|
||At 31 December 2021|||||1,459,408|1|1,459,409|
||||||||2022|2021|
||Other investments||comprise:|||Notes|6|f|
||Investments|in subsidiaries||||22|||
|16|Debtors||||||||
||||||||2022|2021|
||Amounts
falling due|||within|one year:||f|F|
||Trade debtors||||||18,460|8,525|
||Other debtors||||||12,042|14,993|
||Prepayments|and|accrued income||||1,955|1,996|
||||||||32,457|25,514|
|17|Creditors:
amounts|||falling due within one year|||||
||||||||2022|2021|
||||||||6||
||Other taxation|and|social security||||737|196|
||Trade creditors||||||1,674|66,489|
||Accruals and|deferred||income|||16,327|12,660|
||||||||18,738|79,345|
##
##
##
|||||Movement|in funds|||||
|---|---|---|---|---|---|---|---|---|---|
|||Balance at||Income|Expenditure|Balance at||Expenditure|Balance at|
|||1 January|2021||1|January|2022||31 Oecember|
||||||||||2022|
||||||||||F|
|Restricted|funds||3,178||(1,002)||2,176|(1,002)|1,174|
|Farm building||||||||||
|refurbishment||||259,739||259,739||(3,463)|256,276|
||||3,178|259,739|(1,002)|261,915||(4,465)|257,450|
##
||||Balance at|Resources|Transfers|Balance at|Transfers||Balance at|
|---|---|---|---|---|---|---|---|---|---|
||||1 January
2021|expended||1 January 2022||31 Oecember||
||||||||||2022|
||||||||f||f|
||Farm building|||||||||
||refurbishment|fund|1,550,000|(299,297)|499,297|1,750,000|125,000||1,875,000|
||||1,550,000|(299,297)|499,297|1,750,000|125,000||1,875,000|
|20|Analysis
of|net assets|between
funds|||||||
||||Unrestricted|Restricted|Total|Unrestricted|Restricted||Total|
||||2022
f|2022|2022
f|2021
f|2021||2021f|
||Fund balances at 31|||||||||
||December 2022 are|||||||||
||represented|by:||||||||
||Tangible assets||711,376|257,450|968,826|357,844|261,915||619,759|
||Investments||1,357,488||1,357,488|1,459,409|||1,459,409|
||Current assets/(liabilities)||185,675||185,675|307,240|||307,240|
||||2,254,539|257,450|2,511,989|2,124,493|261,915||2,386,408|
##
##
##
||||||||2022
6|2021f|
|---|---|---|---|---|---|---|---|---|
|Aggregate||compensation|||||84,289|83,309|
|Transactions|||with related parties||||||
|During|the|year the charity entered||into the following|transactions|with related parties:|||
||||||||Gift Aid||
||||||||2022|2021|
||||||||6|f|
|Entities|over||which the entity has control, joint control||or significant|influence|34,441|36,625|
||||||||34,441|36,625|
|||||||||||||Amounts|owed|by|related|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||||parties|||
||||||||||||||2022||2021|
|||||||||||||Balance|||Balance|
||||||||||||||f|||
|Entities|over|which|the|entity|has|control,|joint|control|or|significant|Influence|12,042|||14,993|
##
##
##
|Name|ofundertaking|ofundertaking|Registered|Nature ofbusiness|Class of|Class of|% Held|% Held|
|---|---|---|---|---|---|---|---|---|
||||office||shares|held|Direct|Indirect|
|Acorn|Venture|Trading Co.|As per parent|Cafeteria services and the saleQrdinary|||100.00||
|Ltd|||company|of gifts|||||
||The aggregate
capital|and reserves|and reserves|and|the|the|result|for|the year of subsidiaries|excluded
from|consolidation|
|---|---|---|---|---|---|---|---|---|---|---|---|
||was as follows:|||||||||||
||Name of undertaking||Profit/(Loss)||||Capital and|||||
|||||||||Reserves||||
||||||||f||f|||
||Acorn Venture
Trading|Co,||||||||||
||Ltd||||(129)||||135|||
|23|Control|||||||||||
||The charity
is controlled|by the|trustees.|||||||||
|24|Cash generated
from|operations||||||||2022f|2021f|
||Surplus
for the year|||||||||125,581|528,883|
||Ad)ustments
for:|||||||||||
||Investment
income recognised||in statement|||of financial|||activities|(45,422)|(39,200)|
||Fair value gains and losses an||investments|||||||136,103|(124,225)|
||Depreciation
and impairment
of tangible||||fixed||assets|||20,273|13,176|
||investment
management|fees deducted|||from||porffolio|||10,930|11,260|
||Movements
in working|capital:||||||||||
||(Increase)
in debtors|||||||||(6,943)|(12,387)|
||(Decrease)/increase
in|creditors||||||||(60,607)|59,303|
||Cash generated
from|operations||||||||179,915|436,810|
|25|Analysis
ofchanges
in net debt|||||||||||
||The charity had no debt during||the year.|||||||||
##
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##