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35,966 claims

Depreciation is provided on tangible fixed assets other than land, with specific rates for different types of assets.
Depreciation is provided on tangible fixed assets other than land to write off the cost, less any estimated residual value, over their expected useful economic lives as follows:
Service · Procedural statement · From Longmead Community Farm Limited — annual report and accounts, year ending 31 December 2024, page 9
The Charity does not report income and expenditure on an activity basis due to its small size.
As a small charity, the Charity has not reported its income and expenditure on an activity basis, instead it has adopted an approach based on the nature of income received and expenditure incurred.
Service · Procedural statement · From Longmead Community Farm Limited — annual report and accounts, year ending 31 December 2024, page 8
Most management tasks are performed by volunteers without charge.
Most of the management is carried out without charge by volunteers. This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost to the volunteers for their service.
Service · Observational claim · From Longmead Community Farm Limited — annual report and accounts, year ending 31 December 2024, page 8
Resources expended on charitable activities are recorded on an accruals basis in the Statement of Financial Activities.
Resources expended are included in the Statement of Financial Activities ('SOFA') on an accruals basis inclusive of any VAT. Expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably.