| FOR THE YEAR ENDED 31 DE | CEMBER 2 | 022 | ||||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| Unrestricted | Restricted | Total | Total | |||
| funds | fund | funds | funds | |||
| Notes | 6 | 6 | 6 | |||
| INCOME AND ENDOWMENTS | FROM | |||||
| Donations and legacies |
1,150,476 | 1,150,476 | 972,746 | |||
| Charitable activities |
||||||
| Trading Income |
195,780 | 195,780 | 163,613 | |||
| Other trading activities |
47,588 | 47,588 | 34,437 | |||
| Investment income |
24,287 | 24,287 | 16,367 | |||
| Other income | 3,959 | |||||
| Total | 1,418,131 | 1,418,131 | 1,191,122 | |||
| EXPENDITURE ON | ||||||
| Raising funds | ||||||
| Raising donations and legacies |
23,094 | 23,094 | 19,972 | |||
| Other trading activities |
34,987 | 34,987 | 28,776 | |||
| 58,081 | 58,081 | 48,748 | ||||
| Charitable activities |
||||||
| Charitabe Activities |
1,600,007 | 1,600,007 | 1,447,602 | |||
| Total | 1,658,088 | 1,658,088 | 1,496,350 | |||
| Net gains/(losses) on investments |
~1)3399..4I8I I)) | ~139.481) | 221.21)5 | |||
| NET INCOMEI(EXPENDITURE) | (379,438) | (379,438) | (83,943) | |||
| RECONCILIATION OF FUNDS |
||||||
| Total funds brought forward |
9,130,224 | 604 | 9,130,828 | 9,214,771 | ||
| TOTAL FUNDS CARRIED FORWARD | 8 250 286 | 604 | 8251390 | 9130828 |
| BALANCE SHEET 31 DECEMBER 2022 |
|||||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | fund | funds | funds | ||
| Notes | f. | 6 | 6 | ||
| FIXEDASSETS | |||||
| Tangible assets | 15 | 3,981,819 | 3,981,819 | 4,098,584 | |
| Investments | |||||
| Investment property |
16 | 195,000 | 195,000 | 195,000 | |
| Social investments | 17 | 841 340 | I!41340 | I 001 602 | |
| 5,018,159 | 5,018,159 | 5,295,186 | |||
| CURRENT ASSETS | |||||
| Stocks | 18 | 49,934 | 49,934 | 46,221 | |
| Debtors | 19 | 35,252 | 35,252 | 265,138 | |
| Cash in hand |
3,740,913 | 604 | 3,741,517 | 3,607,828 | |
| 3,826,099 | 604 | 3,826,703 | 3,919,187 | ||
| CREDITORS | |||||
| Amounts falling due within one year |
20 | (93,472) | (93,472) | (83,545) | |
| NET CURRENT ASSETS | 3,732,627 | 604 | 3,733,231 | 3,835,642 | |
| TOTAL ASSETS LESSCURRENT | |||||
| LIABILITIES | 8,750,786 | 604 | 8,751,390 | 9,130,828 | |
| NET ASSETS | 8 750 786 | 604 | 8 761 390 | 9 130828 | |
| FUNDS | 22 | ||||
| Unrestricted funds |
8,750,786 | 9,130,224 | |||
| Restricted funds | 604 | 604 | |||
| TOTAL FUNDS | 8 751 390 | 9 130828 |
| FOR THE YEAR | ENDED 3 | 1 D | ECEMBER | 2022 | ||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| Notes | F | |||||
| Cash flows from | operating | activities | ||||
| Cash generated from operations |
74,595 | 350,969 | ||||
| Net cash provided | by operating | activities | 74 595 | 359 969 | ||
| Cash flows from | investing | activities | ||||
| Purchase oftangible fixed assets |
(34,815) | |||||
| Purchase of social investments | (256,769) | (287,961) | ||||
| Sale of investment | property | 240,960 | ||||
| Sale ofsocial investments | 307,896 | 303,800 | ||||
| Interest received | 7967 | 16,367 | ||||
| Net cash provided | by investing | activities | 59,094 | 238,351 | ||
| Change in cash |
and cash | equivalents | ||||
| in the reporting | period | 133,689 | 589,320 | |||
| Cash and cash equivalents | at | the | ||||
| beginning ofthe |
reporting | period | 3,607,828 | 3,018,508 | ||
| Cash and cash equivalents | at | the end | ||||
| ofthe reporting | period | 3,741,517 | 3,607,828 |
| RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES |
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES |
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES |
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES |
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES |
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES |
|
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| 6 | f | |||||
| Net expenditure for |
the reporting | period (as per the Statement of | ||||
| Financial Activities) | (379,438) | (83,943) | ||||
| Adjustments for: |
||||||
| Depreciation charges |
116,765 | 118,437 | ||||
| Losses/(gain) on investments |
109,135 | (205,325) | ||||
| Profit on disposal offixed assets | (15,960) | |||||
| Interest received | (7,967) | (16,367) | ||||
| (Increase)/decrease | in stocks | (3,713) | 1,513 | |||
| Decrease in debtors |
229,886 | 551,690 | ||||
| Increase in creditors |
9927 | 924 | ||||
| Net cash provided by operations |
74 595 | 350969 | ||||
| ANALYSIS OF CHANGES | IN NET | FUNDS | ||||
| At 1.1.22 | Cash flow | At | 31.12.22 | |||
| 6 | 6 | 6 | ||||
| Net cash | ||||||
| Cash at bank and in |
hand | 3,607,828 | 133,689 | 3,741,517 | ||
| 3607828 | 133,689 | 3,741,517 | ||||
| Total | 3607 828 | 133686 | 3 | 741 617 |
| Freehold property |
2% on cost |
|---|---|
| Plant and machinery | 10%on cost |
| Fixtures and fittings | 25% on cost |
| Motor vehicles | 25% on cost |
| DONATIONS AND LEGACIES |
DONATIONS AND LEGACIES |
||||
|---|---|---|---|---|---|
| 2022f | 2021 | ||||
| Donations | 233,557 | 252,940 | |||
| Legacies | 916,574 | 719,461 | |||
| Subscriptions | 345 1166416 |
345 612146 |
|||
| OTHER TRADING ACTIVITIES | |||||
| 2022f | 2021 f |
||||
| Fundraising events |
39,072 | 28,376 | |||
| Sale of merchandise | 8,516 | 6,061 | |||
| 47 588 | 34437 | ||||
| INVESTMENT INCOME | |||||
| 2022f | 2021 f |
||||
| Rents received | 2,400 | 3,295 | |||
| Investment income |
13,920 | 12,722 | |||
| Interest receivable | 7,967 | 350 | |||
| 24 287 | 16367 | ||||
| INCOME FROM CHARITABLE | ACTIVITIES | ||||
| Activity | 2022f | 2021 f |
|||
| Trading Income |
Trading | Income | 195780 | 163613 | |
| RAISING DONATIONS | AND LEGACIES | ||||
| 2022f | 2021 f |
||||
| Staff costs | 3,276 | 3,608 | |||
| Advertising and promotion |
17,318 | 16,291 | |||
| Fundraising events |
2 500 | 73 | |||
| 23094 | 19972 |
| 8. | OTHER TRADING ACTIVITIES | OTHER TRADING ACTIVITIES | OTHER TRADING ACTIVITIES | OTHER TRADING ACTIVITIES | |||
|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||
| 6 | |||||||
| Purchases | 12,629 | 2,083 | |||||
| Staff costs | 22,067 | 26,402 | |||||
| Depreciation | 291 | 291 | |||||
| 34 | 987 | 28 776 | |||||
| CHARITABLE ACTIVITIES COSTS | |||||||
| 2022 | 2021 | ||||||
| 6 | |||||||
| Care Of Dog | 1,030,617 | 934,617 | |||||
| Premises | 374,676 | 301,483 | |||||
| Telephone | 5,565 | 4,875 | |||||
| Transport | 13,140 | 9,440 | |||||
| Financing | 6,169 | 5,489 | |||||
| Governance | related. | ||||||
| Audit fees | 7,250 | 6,650 | |||||
| Legal and professional | fees | 33,274 | 49,299 | ||||
| Subscription | 4,426 | 2,088 | |||||
| Depreciation | 495 | 495 | |||||
| Support costs: | |||||||
| Admin salaries | 66,460 | 71,736 | |||||
| Accountancy | services | 39,500 | 39,500 | ||||
| General expenses | 3,142 | 5,130 | |||||
| Printing and |
stationery | 10,102 | 12,199 | ||||
| Postage | 2,262 | 1,980 | |||||
| Cash in transit | costs | 2 928 | 2 621 | ||||
| 1 600006 | 1 447 602 |
| SUPPORT COSTS | |||||
|---|---|---|---|---|---|
| Governance | |||||
| Management f |
Other f |
costsf | Totalsf | ||
| Charitabe Activities |
124 | 393 | 4426 | 41 019 | 169838 |
| NET INCOME/(EXPENDITURE) | |||||
| Net income/(expenditure) | is stated after charging/(crediting): | ||||
| 2022 L' |
2021f | ||||
| Auditors' remuneration |
7,250 | 6,650 | |||
| Depreciation -owned assets |
116765 | 118437 |
| STAFF COSTS | ||||||
|---|---|---|---|---|---|---|
| 2022 L |
2021f | |||||
| Wages and salaries | 852,733 | 809,701 | ||||
| Social security costs | 51,001 | 43,399 | ||||
| Other pension costs | 14234 | 14622 | ||||
| 917968 | 867 722 | |||||
| The average monthly |
number | of employees | during | the year was as follows: | ||
| 2022 | 2021 | |||||
| The average number |
of staff | employed | 49 | 45 |
| 14. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| fundsf | fundf | fundsf | |||
| INCOME AND ENDOWMENTS | FROM | ||||
| Donations and legacies |
972,746 | 972,746 | |||
| Charitable activities |
|||||
| Trading Income |
163,613 | 163,613 | |||
| Other trading activities |
34,437 | 34,437 | |||
| Investment income |
16,367 | 16,367 | |||
| Other income | 3959 | 3959 | |||
| Total | 1,191,122 | 1,191,122 | |||
| EXPENDITURE ON | |||||
| Raising funds | |||||
| Raising donations and legacies |
19,972 | 19,972 | |||
| Other trading activities |
28 776 | 28 776 | |||
| 48,748 | 48,748 | ||||
| Charitable activities |
|||||
| Charitabe Activities |
1 447 602 | 1 447,602 | |||
| Total | 1,496,350 | 1,496,350 | |||
| Net gains on investments | 221,285 | 221,285 | |||
| NET INCOME/(EXPENDITURE) | (83,943) | (83,943) | |||
| RECONCILIATION OF FUNDS |
|||||
| Total funds brought forward |
9,214,167 | 604 | 9,214,771 | ||
| TOTAL FUNDS CARRIED FORWARD | 9,130,224 | 604 | 9,130,828 |
| TANGIBLE FIXED ASSETS | |||||
|---|---|---|---|---|---|
| Fixtures | |||||
| Freehold | Plant and | and | Motor | ||
| propertyf | machineryf | fittingsf | vehicles f |
Totalsf | |
| COST | |||||
| At 1 January 2022 and | |||||
| 31 December 2022 | 5132513 | 232139 | 177095 | 44522 | 5586269 |
| DEPRECIATION | |||||
| At 1 January 2022 | 1,110,709 | 221,613 | 113,345 | 42,018 | 1,487,685 |
| Charge for year | 102650 | 3302 | 9563 | 1 250 | 116765 |
| At 31 December 2022 | 1,213,359 | 224 915 | 122,905 | 43 268 | 1,604,450 |
| NET BOOK VALUE | |||||
| At 31 December 2022 | 3919154 | 7224 | 54 187 | 1 254 | 3 981 819 |
| At 31 December 2021 | 4 021 804 | 10526 | 63750 | 2 504 | 4 098584 |
| INVESTMENT PROPERTY | |||||
| FAIR VALUE | |||||
| At 1 January 2022 | |||||
| and 31 December 2022 | 195,000 | ||||
| NET BOOK VALUE | |||||
| At 31 December 2022 | 195000 | ||||
| At 31 December 2021 | 195000 | ||||
| SOCIAL INVESTMENTS |
| SOCIAL INVESTMENTS | |
|---|---|
| Mixed | |
| motive | |
| investments | |
| f | |
| MARKET VALUE | |
| At 1 January 2022 | 1,001,602 |
| Additions | 256,769 |
| Disposals Revaluations |
(307,896) ~309,735) |
| At 31 December 2022 | 841,340 |
| NET BOOK VALUE | |
| At 31 December 2022 | 841 340 |
| At 31 December 2021 | 1 001 602 |
| Mixed | |||||
|---|---|---|---|---|---|
| motive | |||||
| investment | |||||
| Valuation in 2022 |
841 340 | ||||
| 18. | STOCKS | ||||
| 2022 | 2021 | ||||
| f. | |||||
| Stocks | 49934 | 46 221 | |||
| 19. | DEBTORS: AMOUNTS | FALLING DUE WITHIN ONE YEAR | |||
| 2022 | 2021 | ||||
| f. | f | ||||
| I ocal authorities Other debtors |
4,566 ~30 686 |
3,666 261 472 |
|||
| 35252 | 265 138 | ||||
| 20. | CREDITORS: AMOUNTS | FALLING DUE WITHIN ONE YEAR | |||
| 2022f | 2021 | ||||
| Trade creditors | 22,976 | 36,545 | |||
| Credit card | 835 | 582 | |||
| EVH | 12,636 | 11,248 | |||
| Social security and other | taxes | 9,949 | 11,427 | ||
| Accrued expenses | ~47 076 | ~23 743 | |||
| 93472 | 83545 | ||||
| f | f | 2022 | 2021 | ||
| Trade creditors | 22,976 | 36,545 | |||
| Credit card | 835 | 582 | |||
| EVH | 12,636 | 11,248 | |||
| Social security and other | taxes | 9,949 | 11,427 | ||
| Accrued expenses | 47 076 | 23,743 | |||
| 03 ~72 | 63 545 |
| Minimum | l | eas | e payments under non-cancellable oper |
ating leases fall due as foll |
ows: | ||
|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||
| 6 | 6 | ||||||
| Within one | year | 8,577 | 9,521 | ||||
| Between | one | and five years | ~15010 | ~23 | 258 | ||
| 23 587 | 32 | 779 | |||||
| MOVEMENT | IN FUNDS | ||||||
| Net | |||||||
| movement | At | ||||||
| At 1.1.22 | in funds | 31.12.22 | |||||
| 6 | |||||||
| Unrestricted | funds | ||||||
| General | fund | 4,953,556 | (379,438) | 4,574,118 | |||
| Designated | Funds - Fixed Asset Fund | 4,176,668 | 4,176,668 | ||||
| 9,130,224 | (379,438) | 8,750,786 | |||||
| Restricted | funds | ||||||
| Restncted | fund | 604 | |||||
| TOTAL | FUNDS | 9 130.828 | ~379438) | 8 751 | 390 |
| Net mov | ement | in funds, included in |
the above are as follows: | |||
|---|---|---|---|---|---|---|
| Incoming | Resources | Gains and | Movement | |||
| resources | expendedf | losses 6 |
in fundsf | |||
| Unrestricted | funds | |||||
| General | fund | 1,418,131 | (1,658,088) | (139,481) | (379,438) | |
| TOTAL | FUNDS | 1418131 | ~1658088 | ~139481 | ~379438) |
| Net | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| movement | At | ||||||||
| At 1.1.21 | in fundsf | 31.12.21 | |||||||
| Unrestricted | funds | ||||||||
| General fund |
4,920,583 | (83,943) | 4,836,640 | ||||||
| Designated | Funds | - | Fixed | Asset | Fund | 4 293.584 | 4 293 584 | ||
| 9,214,167 | (83,943) | 9,130,224 | |||||||
| Restricted | funds | ||||||||
| Restricted | fund | 604 | |||||||
| TOTAL FUNDS | 9214771 | ~83943) | 9130828 |
| Compara | tive | net movement in funds, |
included in the above are |
as follows: | ||
|---|---|---|---|---|---|---|
| Incoming | Resources | Gains and | Movement | |||
| resourcesf | expendedf | lossesf | in fundsf | |||
| Unrestricted | funds | |||||
| General | fund | 1,191,122 | (1,496,350) | 221,285 | (83,943) | |
| TOTAL | FUNDS | 191 122 | ~)496350 | 221 285 | ~83943) |
| A current y | e | ar 12 m | onths |
and pr | ior year 12 months c |
ombined position is as follo |
ws: | |
|---|---|---|---|---|---|---|---|---|
| Net | ||||||||
| movement | At | |||||||
| At 1 1.21 f |
in fundsf | 31.12.22 f |
||||||
| Unrestricted | funds | |||||||
| General fund |
4,920,583 | (463,381) | 4,457,202 | |||||
| Designated | Funds | —Fixed | Asset | Fund | 4,293,584 | 4,293,584 | ||
| 9,214,167 | (463,381) | 8,750,786 | ||||||
| Restricted | funds | |||||||
| Restncted | fund | 604 | 604 | |||||
| TOTAL FUNDS | 9214771 | ~463381) | 8751,390 |
| Incoming | Resources | Gains and | Movement | |||
|---|---|---|---|---|---|---|
| resources | expended | losses | in funds | |||
| 6 | 6 | 6 | ||||
| Unrestricted | funds | |||||
| General | fund | 2,609,253 | (3,154,438) | 81,804 | (463,381) | |
| TOTAL | FUNDS | 2,559,253 | ~3 154435 | 81,804 | 463 381 |