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2021-09-30-accounts

Objectiv es and Activitie s
SORP reference
Surnrnary ofthe purposes of The Society
is established
to relieve
the
the charity as set out in its suffering
of animals
of any species
which
governing document are
in need of care and
attention
and,
in
particular,
the
finding
of
permanent
or
temporary
homes
for any
animal
in such
need and to provide or maintain
kennels or
catteries
or refuges
or rescue
homes
or
animal
hospitals
or such other facilities that
the Society may from time to time consider
necessary
for the
reception
and
care of
unwanted
animals
and the treatment
ofsick
or injured animals.
Surnrnary
ofthe main
activities
in relation to those		 Para 1.17and
1.19		 The Society takes into care stray dogs,
cats and kittens orthose whose owners
purposes for the public have died, become
ill or are unable to care
benefit,
in		 particular, the for them for other reasons.
The Society
activities, projects or provides
any necessary
veterinary
services identified
in		 the treatment
for animals
in its care and then
accounts. seeks to re-home them.
Statement confirming Para 1.18 The trustees have had regard to the Charity
whether
the trustees		 have Commission
guidance and are satisfied that
had regard to the guidance the
Charity's
activities
are
for the
public
issued by the Charity benefit.
Commission
on public
benefit

SORP reference
Policy on grant making Para 1.38 Not applicable
Policy on social investment Para 1.38 Not applicable
including program
related
investment
The
Society
benefits		 The
Society
benefits		 from a great many
Para 1.38 voluntary hours and unclaimed
out of		 pocket
Contribution made by expenses contributed by
supporters,
volunteers members, organisations
and
companies,
This voluntary
time is		 provided
to help with
charitable activities,
with
management		 and
administration
and with		 fundraising
activities
that also help to publicise
the work		 of the
charity.
It would be impracticable
to try to place a
value on all these gifts in kind, without which
much
of		 the Society's work
could		 not be
carried out.
Other

chieve men ts
and Per		 formance
SORP reference
Summary ofthe main The Society operated
throughout
the year
achievements ofthe charity, ended
30.09.21
with
varying
levels
of
identifying the difference the restrictions due to the Covid pandemic,
This
charity's
work has made to
the circumstances
of its		 Para 1.20 drastically
affected virtually
all aspects ofthe
charity's
operations
and
it proved to be a
beneficiaries
and any wider		 very challenging
year. At the time ofwriting,
benefits to society as a although
there are some indications
that the
whole. worst
of the
pandemic
may
be over, the
Society continues to becautious about lifting
operational
restrictions,
in order to protect
staff, volunteers
and visitors,
Oespite these difficulties,
over the year we
took into The Ark 240cats and kittens (2020
: 324) and 97 dogs (2020: 103), Although
below
pre-pandemic
levels,
this
was
a
considerable
achievement
under
such
difficult
circumstances
and a tribute
to the
dedication
ofthe staff 8 volunteers
involved.
Since 2016,we have utilised the facilities at
The
Ark to help
the
British
Hen
Welfare
Trust, rescuing
and re-homing
cornrnercial
laying hens. We were pleased to be able to
continue
this work during the financial year,
albeit
with
restrictions
due
to the
Covid
pandemic
and Avian influenza
outbreaks.
After such a long period ofworking
in a very
different
way because ofthe pandemic,
it is
not likely to prove quick or easy to return
to
"normal" operations.
The trustees
are well
aware
that
a
period
of
considerable
uncertain
lies ahead.
The Society continues to neuter,
microchip,
vaccinate
and
provide
appropriate
veterinary
attention
for		 all animals
in its care
before
re-horning.
In		 the
opinion
of the
trustees,
the standing		 of the Society
in the
local community
continues to be very good.

ou ma
choose to include fur		 ther statement s
where relevant
Achievements
against		 Para 1.41
objectives set
Performance
offundraising		 Para 1.41
activities against objectives
set
Investment
performance		 Para 1.41 Not applicable
against
objectives
Other

Review ofthe charity's Pare 1,21 The attached
statements
show the Society's		 The attached
statements
show the Society's
financial position at the end finances
for the year ended 30 September
ofthe period 2021,
Fundraising
income was very limited, as		 no
significant
events
could be held during		 the
year.
Legacy
income
fell
from		 the
exceptional
level of the
previous
year		 but
donations
held
up
well
thanks
to		 the
generosity
of the charity's
loyal supporters.
Total income was therefore
well down on		 the
previous year but still relatively
good.
Total
costs
would
normally
have
been
expected
to
increase
with
inflation,		 but
actually
fell as expenditure,
including
capital
expenditure,
was
tightly
controlled		 in
response
to the uncertain
situation.
The
charity
operates
certain
trading
activities
in a separate
company
and		 the
profits
from these
operations
are donated
back to the Societ, to be used to further its'
charitable
objectives.
These
operations
continued
to be seriously
affected
by the
pandemic
throughout
the year, although
the
introduction
of an on-line
shop
helped
to
partially
mitigate
the effects.
The
trustees
continue
to
give
careful
consideration
as to how
best
to use the
charity's
funds
both to further
the Society's
charitable
objectives
and to help safeguard
its'
future,
but
remain
willing
to expend
resources
in
order
to
provide
the
best
possible
standard
of
animal
care,
The
trustees
would
like tothank a very dedicated
team ofstaff and loyal volunteers,
as well as
all the Society's members
and supporters
for
their continuing
generosity.
Statement explaining the Para 'i.22 Unrestricted
funds
are
needed
to
cover
policy for holding reserves expenditure
in furtherance
ofthe objects of
stating why they are held the
Society
and
for administration,
fund-
raising
and
support
costs.
Much
of the
current
level
of total
funds
is tied
up
in
property
and
other
fixed
assets,
but the
Society's cash position also remains sound.
The trustees
have designated
certain funds
for anticipated
capital expenditure,
potential
maintenance/building
works
and
for
contingencies
or unforeseen
events.
The Society continues
to be very dependent
on
volunteers
for
many
of its'
activities,
although
pandemic
restrictions
caused
a
reduction
in numbers
during
the
year. The
trustees are aware that there are likely to be
changes
in
the
level
of
voluntary
rnanagernent
and
fundraising
activity
that
can be undertaken
in the comtng years. An
added concern
in the immediate
future isthe
uncertainty
as the charity
looks to recover
from the effects ofthe pandemic.
Virtually
all
elements
ofthe charity's costs are expected
to rise very sharply
in the corning
months, so
the
charity's
reliance
on
legacies,
a
fluctuating
and
unpredictable
source
of
income, is likely to increase further.
Net
of designated
funds,
and
once
the
Society
has
met
its current
commitments
and
covered
other
planned
outlays,
the
trustees
therefore
consider
it prudent
to
have
sufficient
unallocated
funds
available
to
cover
between
12
and
24
months
ro'ected
normal ex enditure.
Amount ofreserves held Para 1.22 At the balance sheet date, 30September
2021, the level of unallocated
cash
reserves was above the target range
above. In view ofthe current very uncertain
outlook
the trustees are satisfied that this
is reasonable and prudent and prudent in order to help
safeguard
the		 charity's future.
Reasons for holding zero Para 1.22 Not applicable
reserves
Details offund materially in Para 1.24 Not applicable
deficit
Explanation ofany Para 1.23 Not applicable
uncertainties about the
charity continuing as a going
concern

The charity's The charity's principal principal principal Para 1.47 Donations,
re-horning		 charges, legacies charges, legacies charges, legacies charges, legacies
sources of funds (including and money raised by the charity's own
any fundraising) fundraising
efforts are		 the principal sources
ofincome.
Investment policy and Para 1.46 Not applicable
objectives including any
social investment policy
ado ted
The trustees have carried out a review of the
major risks to which the Society may, in the
A description ofthe principal Para 1.46 trustees'
opinion,
be		 exposed. They have
risks facing the charity taken steps to mitigate those risks as far as
is reasonably
possible. As part		 of this, the
reserves
policy
outlined
in
this		 report is
intended
to
enable		 continuity of the
Society's
work
should		 income fall and/or
costs increase.
Other

tructure, Governance and Man agement
Description
ofcharity's
trusts:
Type of governing
document		 Constitution
trust deed,
ro a!charter
How is the charity Para 1.25 Unincorporated
association
constituted?
(e.g unincorporated
association,
CIO)
Trustee selection methods Para 1.25 Elected by the membership in General
including
details ofany		 Meeting, or may be appointed by the
constitutional
provisions e.g.		 committee to fill a vacancy, subject to
election to post or name of confirmation at the next General Meeting
any person or body entitled
to appoint one or more
trustees
Additional
information		 (optional) (optional)
You ma
choose to include		 further statements where relevant about:
Policies and procedures
adopted
for the induction		 Para 1.51
and training
oftrustees
The charity has for many years been a Full
The charity's
organisational
structure
and any wider		 Para 1.51 Member ofthe Association
of Dog 8 Cat
homes, the leading
professional
body in the
network
with which the		 sector
charity works
Relationship
with any		 Para 'J,51
related
parties
Other

Charit name Ashbourne 8 District Animal Welfare Societ
Other name the charity uses Ashbourne Animal Welfare
ADAWS
Re istered charit number 1014249
Charity's principal address The Ark
Wyaston Road
Ashboume
De rbyshire
DE6 1NB
Type of Name Address
adviser
Bank NatWest St.Peter's Street (E) Branch, 58St, Peter's Street, Derby
DE11XL
lloyd s Compton, Ashbourne, Derbyshire,
DE6 1DY
Solicitor Nigel Davis Solicitors 3-4Spire House, Waterside Park, Ashbourne, DE6 1DG
Independent Helen Payne 147Wollaton Vale, Wollaton, Nottingharn, NG8 2PE
Examiner
Name ofchief executive or names ofsenior staff members (Optional information)

Report to the trustees/ Report to the trustees/ ASHBOURNE
8, DISTRICT ANIMAL WELFARE SOCIETy'
On accounts for the year 30/09/2021
Charity no
1014249
ended (ifany)
Setout on pages
I report to the trustees
on my examination
ofthe accounts ofthe above
charity ("the Trust )for the year ended
Responsibilties
basis of report		 and As the charity's trustees,
you are responsible
for the preparation
ofthe
accounts
in accordance
with the requirements
ofthe Charities Act 2011
("the Act").
I report in respect of my examination
of the Trust's accounts carried out
under section 145ofthe 2011Act and
in carrying out my examination,		 I
have followed
all the applicable
Directions
given by the Charity Commission
under section 145(5)(b)ofthe Act.
Independent [The charity's gross income exceeded 2250,000 and
I am qualified to
undertake
the examination
by being a qualified
member of [insert name		 of
applicable
listed body]]. Delete []ifnot applicable.
I have completed
my examination.
I confirm that no material
matters have
come to my attention
in connection
with the examination
(other than that
disclosed below ")which gives me cause to believe that in, any material
respect:
~
the accounting
records were not kept in accordance
with section		 130
ofthe Charities Act; or
the accounts
did not accord with the accounting
records; or
~
the accounts did not comply with the applicable
requirements
concerning
the form and content ofaccounts 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
shouid be drawn
in this report in
order to enable a proper understanding
ofthe accounts to be reached.
*P/ease delete the words in the brackets ifthey do not apply.
Signed: Date: ~Q
HELEN
RNB
Relevant professional
qualification(s)
or body		 CFKAkTK~
IhJ5ATL)TQ
5F'
NlRiVQ ~@~7 g CXAKVJV~~
CIW
Oct 2018
O
CHARITY COMMISSION
FOR ENGLAN0
ANO WALES		 O
CHARITY COMMISSION
FOR ENGLAN0
ANO WALES		 O
CHARITY COMMISSION
FOR ENGLAN0
ANO WALES		 ASHBOURNE ASHBOURNE &DiSTRiCTANIMAi
WELFARE SOCIE
Annual accounts for the		 &DiSTRiCTANIMAi
WELFARE SOCIE
Annual accounts for the		 &DiSTRiCTANIMAi
WELFARE SOCIE
Annual accounts for the		 &DiSTRiCTANIMAi
WELFARE SOCIE
Annual accounts for the		 Charity
if an
eriod		 No i 1014249
Period end
Period start date i 01i10l2020 date 30/(}9/2021
8 Restricted
Recommended
categories		 by Unrestricted income Endowment Prior year
activity funds funds funds Totaifunds funds
K K
Incoming resources (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations
and legacies		 S01 253787 13,015 266802 362,061
Charitable
activities		 S02 13,130 13130 30,811
Other trading
activities		 S03
Investments S04 106 285
Separate material
item of income		 S05
Other S06 5,337 5,337 4,939
Total S07 272 360 13015 285,375 398,096
Resources expended (Note 6)
Expenditure
on:
Raising funds S08 1,589 1 589 5,015
Charitable
activities		 S09 246,455 14,749 261 204 269,278
Separate material
item ofexpense		 S10
Other S11 21,986 22,335
Total S12 270030 14749 284779 296,628
Net income/(expenditure) before investment
gains/(iosses) S13 2,330 1,734 101,468
Net gains/(losses)
on investments		 S14
Net in come/(expenditure) S15 2,330 1,734 101,468
Extraordinary
items		 S16
Transfers
between funds		 S17
Other recognised
gains/(losses):
Gains and losses on revaluation offixed assets forthe charitys own use S18
Other gains/(losses) S19
Net movementin
funds		 S20 2,330 1,734 101468
Reconciliation
offunds:
Total funds brought forward 1 021 313 52619 1073,932 972,464
Total funds carried forward sg2 1023 643 1,074528 1,073932

~ e
9
Z
Restricted
Unrestricted income Endowmen Total this Total last
funds funds tfunds year year
K
Fixed assets F01 F02 F03 F04 F05
Intangible assets (Note 15) BOI
Tangible assets (Note 14) B02 370,537 50,885 421,422 447,089
Heritage assets (Note 16) B03
investments (Note 17) B04
Total fixed assets B05 447,0
Current assets
Stocks (Note 18) B00
Debtors (Note 19) B07 19,677 19,677 18,475
Inveetments
Cash at bank and		 in (Nate 17.4)
hand (NOte 24)		 Bos
Boa		 619,054
Total current assets B&0 7, 29
Creditors: amounts falling due within
one year (Note 20) B11 14,382 14,382 10,686
Net current assetsf(liabilitiesf B12
Total assets less current liabilities B&s 1,073,93
Creditors: amounts falling due after
one year (Nate 20) B14
Provisions for liabilities B15
Total net assets orliabilities B10 1,023,643 50,885 1,074,528 1,073,932
Funds ofthe Charity
Endowment funds (Note 27) B17
Restricted income funds
(Note 27)		 B'I8 50,885 50,885 52,619
Unrestricted funds B&s 1,023,643 1,023,643 1,021,313
Revaluation reserve B20
Total funds B2&
Signed
by		 one or two trustees
on behalf of all		 Date of
the trustees Sghaturq Print Name approval
f, dd/m
Note 1
Basis ofpreparation
This aacifoa should be cumfxhmd
by sgcbarfdee.
1.1 Sham «(accounting
These accountr
have been Prepared
under the hisiorical msl		 conVinffvn emr itsmi rscogrsiad at Cod er IreniaCtlan Value univac Olrmrmie skitid In um NIOVant nels(r) tO Ihai ~ aCCOunta
The ammonia
have bash
ISParad
m acocrdancemtii'
the Statement
of Remmmended		 Pradicm Accounting and Rseorbng bt Chedtias erepenng their accounts in accordance with Ihe Ficmxscl Reporling Standard
epplicehN
in the LIKend		 Republic of ireland (FRS 102)issued an 10Jdy 2014
and with'
tiie Fmancnl
Rspmffng
Standard		 appllcabd ie Ihs Unhod
Kingdom and Rapuble ol lrolacd		 (FRS 102)
and with the CharACCAct 201t.
Tha charity constltvtoi s pubgc bona(it cmny as aollnad
by
FRS 102.'
-Tick aciicpiiipiiile
1.2 Going conoarn
lfIbcvs me materfel uncarfa adlai tefatad la evenlu oromnggerm thar cast cfynfgcanr doubt on IAe cnangru ahlflfy to conllnue ecsgo fny canc am. p fess e pm Wds Ihs fallowing
date«a orsmre
Iuat rppgcebfs, fteppmpxleler
An sxplhmetian
ar to those factors Ihat supped
Nbl		 applicable
tha con«salon
that Ihe ciimitt ls a golny
ooncamI'
Dis«osam of eny uncsrtainbm
that mike the
Nut		 applicable
gaing mnCim
emampliOn
dcvbfful,
Where accounts ere not prepared
an e gomg
NbI		 applicable
mncsrn hens, please die«osethis
fact
togalher
'with Ihe barir, on which the tmswss
prepared
tao a moo rds and tho raison
why the
chsllbj Ic hcl loganhd ol a Scuff cohconl,
1.3Change ofaccounting
pogcy
The accounts present a trua and fair view and the accounllny pcg«as adoptod are those olmlned
In nota( ).
Tep
please «fscreset
(y ma nature otma cnaego m accoungny pogcyl
yy ma ruesons
why cpplylny
tnr now aceoungny		 pi goy
pmwdmmere
reitiato intr nnuuriAnrmrtlnrommdonl
and
(ffg me amount
OfMe ar((ha nnsnr tOr esclr Ibra adacmd
rn Iho cumsnt pmfod. Cechplfocpcdod presenrad
and
gra~la amount ottha argue!ment
ACMgny
ro
parfodc serum gmse preecuhm,
Aat FRS 102SORp.
1.4Ch ange o to accoibigng estimates
No changes to sccoamsg ersimetes
have occurred		 in the resorting eenod (340 FRS 102SORP).
Ver;
Plam e«feccoaer
(f) IAC normo atany chengast
HP lbe strict at ifra change on fnocme amr mp ones cv
aumm and gebgfdas Ihr the cuifantpedadf
and
yrg Where pmcucebhe
me cfthct ofIfm Wranye fn One or
mom future perfode
1.0 Msbrrlal
prior year errors
Nc melenal
prior year snor have bean Idsntihsd
hi the reporting		 penod (347 FRS 102 SORP)
Vap
Nc'
-Tub m swvcpmw
(0 mo uetme ofSiepdarperlod
suer."
H() Ibteasir p«or pcffod preson leer ln Iha accounts,
Hm
mntmnt ofIAC co trna«on ter caen a ceo ant Irno gam
efysctadl
and
Pg) the amount at IAs canecdon srlha bay busing ofIAC
earfassl pdar pawed presented IcIAeaccaunrs.
Note 2 Accounting Accounting Accounting po((c(es po((c(es po((c(es
Please complete this note when grat mporting under FRS2102. Section 35ofFRS102, requims 3reconciliations to be
pmsen ted, lfall are applicable.
2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING
PRACTICE
Please provide a descrtption
ofthe nature ofeach change Not Applicable
In accoundng pogcy
Reconcilation offunds per previous
GAAP to		 funds determined under FRS102
Start of End of
period
5		 period
f
Fund balances
stated		 as previously 10T4528
Arftustments:
Fund balance as restated 10T3532 10T4528
Reconcllatton ofnet fncomal(net expenditumJ per previous GAAP to net income!(net expenditure) under FRS102
End of
Net incomet(expendhure)
as		 previously
stated
Adfustments:
Previous
period net lncomel(expenditurei		 as
restated
Note 2 Accounting
policies
2.2 INCOME
This standard ffsf ofaccaunffng paycise has been applied by fhe chari ty except forfhose tic/ied
Iva or "8/a		 . Where a
different or addiffaaai poKy has been adopted/hen
fhisis defaiied in the box below.
Recognition ofincome These are lnduded
In the Statemenl
of Financial Adivitles (SoFA) when:
~
the charity becomes enhtled
ta the resouioes;
it is more likely than not that the trustees
will receive the resources; and		 Yes No N/a
the monetary
value can be measured
with suffident
reliability.
There has been no alfsstting
ofassets and liabilities, or income and expenses,		 unless required or Na N/a
Offsetting permitted
by the FRS 102SORP or FRS 102.
Yes No N/a
Grants and donations
are only induded
In the SoFAwhen the general
income		 recognitlon
Grants and donatians criteria are mel (5.10to 5.12FRS102SORP).
In the case ofperformance
related grants, income must only be recognised		 ta the extent Yes Na N/a
that the charity has provided the specified goods or services as entwement to the grant
only occurs when the performance
related
condiTions are met (5.16FRS102SORP).
Legacies Legacies are induded
in the SOFA when reasipt is probable, that is, when there has		 Yes No N/a
been grant of probate. the executors have established
that there are suiffcient		 assets in
the estate and any conditions attached to the legacy are either within the control ofthe
charity orhave been met.
Yes Na N/a
Gavernm ant grants The charity has received government
grants
In the reporting
period
Gift Aid receivable is included
in income when there isa valid dedaration
from		 the donor.
Tax reclaims on Any Gift Aid amount recovered on a donation
Isconsidered
to be part ofthat glfl and		 is Yes No N/a
donations and gifts treated as an addition
to the same fund as the initial donation
unless lbe donor orthe
terms ofthe appeal have spedfled
otherwise.
Contractuallncome and This is only induded
in the SoFA once the charity has provided the related		 goods or Yes No N/a
performance related serviaes ormet the performance
related conditions.
grants
Donated goods Donated goods are measured
at fair value (the amount forwhich the asset
exchanged)
unless impradlcal
to da so.		 could be Yes No N/a
The cast of any stock ofgoods donated for distribution
to benefldarles
ls deemed to be
the fair value ofthose gifts at the time aftheir receipt and they are recognised
an receipt.		 Yes Na N/a
In the reporting
period
In which the stocks are distributed,
they are recognised		 as an
expense at the carrying
amount ofthe stocks at distribution.
Donated goods for resale are measured
at fair value on initial recognitian,
which is the
expeded proceeds from sale less the expected costs ofsale, and recognised
in 'Income
fram alber trading
acliviTies'
with the corresponding
stock mcognised
In the balan as		 Yes No N/a
sheeL
On its sale the value of stack is charged against'Income
from other		 trading
activities' and the proceeds froin
sale are also recognised as 'Income from		 other trading
adlvlties'.
Yes No N/a
Goads donated for on-going use by the charity are recognised as tangible fixed assets
and Induded
in the SoFA as Incoming resources when receivable.
Yes Na N/a
Gifts in kind for use by Ihe charity are included
in the SoFAas income fmm		 danahons
When receivable.
Donated services and Donated services and facllltles are induded
in the SOFA when received at		 the value af Yes No N/a
facilities the gift to the charity provided the value afthe gift can be measured
reliably.
Donated services and facilities that are consumed
immediately
are recognised		 as income Yes No N/a
with an equivalent
amount
recognised as an expense
under the appropriate		 heading in
the SOFA.
Yes No N/a
Support costs The charity has incurred
expenditure
on support costs.
Volunteer help The value of any voluntary
help received is not induded
in the accounts but
in etc trustees'
annual
report,		 is describsd Yes No N/a
es No a
Income from Interest, This is included
in the accounts when receipt is probable and the amount receivable		 can
royalties and dividends be measured
reliably.
es No N/a
Income from membership Members'hip
subscriptions
received
in the nature ofa gift are recognised
in		 Donations
su bscrl ptlons and Legacies.
Membership
subscriptions
which gives a member the r/ght ta buy services orother		 es No a
benefits are recognised as income earned fram the provision afgoods and services as
income from charitable
activities.
Setgement
claims		 of Insurance Insurance aaims are only induded
in the SoFA when the general income recognition
aiteria are met (5.10to5.12FRS102SORP) and are induded
as an item ofother
income in the SoFA.		 Yes No N/a
Investment
losses		 gains and This indudes
any realised or unrealised
gains or losses on the sale ofinvestments
and
any gain or loss resulfing
from revaluing
investments
to market value at the end ofthe		 Yes No N/a
year.
2.3EXPENDITURE AND LIABILITIES
Llablfity recognltlon Liabilities are recognised
where
it is more likely than not that there isa legal or		 Yes No N/a
constructive
obligation
committing
the charity to pay out resources and the amount af Ihe
obligation can be measured
with reasonable
oertainty.
Governance
costs		 and support Support costs have been allocated
between governance
coals and other suppork
Governance
costs comprise
afi casts involving
public accountability
ofthe charity and its
compliance
with regulation
and good practice.		 es o a
Support costs indude central funaions
and have been allocated ta aaivity cost		 Yes No N/a
categories on abasis consistent
with the use af resources, eg allocating
property costs
by floor areas, ar per capita, staff costs by the time spent and other costs by their usage.
Grants with
condition s		 performance Where the charity gives a grant with conditions
for its payment
being aspedfic level of
service ar output to be provided, such grants are only recognised
in the SoFA once the
rettpleat ofthe grant has provided
the speafied service oroutput.		 es No N/a
Grants payable without
performance
conditions		 Where there are no conditions
attaching to the grant Ihat enables the donor charity to
realisficagy avoid the commitment,
a liability for the full funding
obligation
roust be
recognised.		 Yes No N/a
Redundancy cost The charily made no redundancy
payments
during the reporting
period.		 Yes No Nla
Deferred income No material
item of deferred income has been included
in Ihe accounts.		 Yes No N/a
es No N/a
Creditors The charity has aedltars
which are measured
at settlement
amounts
less any trade
discounts
Provisions for fiebigfies A liability is measured
on recognition al its historical cost and then subsequently
measured
at the best estimate ofthe amount
required
to settle the obligation
at the		 Yes No N/a
reporgng date
ftasic financial
instruments		 The charity accaunts for basic financial instruments
an inifial recognition as per
paragraph
10.7FRS102SORP. Subsequent
measurement
is as per paragraphs
11.17
to 11.19,FRS102SORP.		 Yes No N/a
2.4ASSETS
Tangible fixed assets for These are capitalised
ifthey can be used for more than one year, and cast at least		 ~Z100
use by charity Yes No N/a
They are valued at cost.
The depreciation
rates and methods
used are disdosed
in note 9.2.
Intangible fixed assets The charily has intangible
hxed assets, that is, nan-manetary
assets that do not have		 Yes
physical substance
but are identifiable
and are controlled
by Ihe charfiy through
custody
or legal rights.
The amorfisation
rates and methods used are disclosed
in note 9.5
es No a
They are valued at cost.
Heritage assets The charity has heritage assets, that is, non-monetary
assets with hisfori, artistic,		 Yes No N/a
scientifi, technological,
geophysical
or environmental
quafifies that are held
and
maintained
prindpafiy
for their contribution
to knowledge
and culture.
The depredation
rates and methods used as disdosed
in note 9.6.1.4.
Yes No N/8
They are valued at cost.
Investments Fixed asset Investments
in quoted shares, traded bonds and similar investments
are
valued at initially at cost and subsequently
at fair value (their market value) at the year		 Yes No N/a
end. The same tmatment
is applied to unlisted
investments
unless fair value cannot be
measured
reliably
in which case it is measured
at cost less impairment.
Investments
held for resale or pending
their sakt and cash and cash equivalents
with a		 Yes No N/8
maturity
date ofless Ihan 1 year are treated as current asset investments
Stocks and work in Stocks held forsale as part ofnon-charitable
trade are measured
at the lower or cost ornet		 Yes No N/8
pi'og ress realisable value.
Goods orserviaes provided as part ofa charitable
activity are measured
at net realisable		 value Na N/a
based on the service potential
provided
by items afstack.
Yes No N/a
Work in progress isvalued
at cost less any foreseeable loss that is likely to occur on the		 contract.
Debtors (incfuding
trade debtors and loans receivable)
are measured
on initial recogniyion		 at Yes No N/8
Debtom settlement
amount
after any trade discounts ar amount advanced
by the charity.
Subsequently,
they are measured
at the cash orother consideration
expected ta be received.
Current asset investments The charity
equivalents
equivalents		 has has investments
with a maturity
dale
with a maturity
date		 which
it holds for resale or pending
their sale and
less than one year. These indude cash on deposil
ofless than one year held for investment
purposes		 which
it holds for resale or pending
their sale and
less than one year. These indude cash on deposil
ofless than one year held for investment
purposes		 which
it holds for resale or pending
their sale and
less than one year. These indude cash on deposil
ofless than one year held for investment
purposes		 cash and cash
and cash
rather than to		 & No N/a
meet short term cash commitments
as		 they fall due.
Yes No Nra
They are valued at fair value except where they quality as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
~ ~ ~
Note 3 Analysis ofincome
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Anal is K
Donations Donations and ifts 150,625 13,015 163,640 158 629
and legacies: GIR Aid 14,225 14,225 12,512
Le acies 42 862 42 862 147,696
General grants provided by government/other
charities 8.176 8,176 7,033
Membership subscriptions and sponsorships
which are in substance donations
1 685 1 685 1,473
Donated goods, facilities and services
Appeals &S onsorship 36,214 36,214 34,718
Total 253,787 13,0'I 5 266,802 362,061
Charitabh
activities:		 Fundra ising 8,783 8,783 'I8,494
Sale of Donated Goods 3347 3 347 9,822
Grants 1,000 1,000 2 495
Other
Total 13,130 13 130 30 8'l1
Other trading
activities:
Other
Total
Income from Interest income '106 106 265
investments: Dividend income
Rental and feasin income
Other
Total 106 106 285
Separate
material item
of income:
Total
Other: Conversion ofendowment funds into income
Gain on disposal of a tangible fixed asset
held for char' 's own use 145
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
rope rl hts
Other 5,337 5 337 5,084
Total 5,337 5 337 4 939
TOTAL INCOME 272,360 13,015 285 375 398 096
Other Information:
AII income in the prior year was unrestricted except for.
(please provide description and amounts)
Where any endowment fund isconverted into income in the
reporting period, please give the reason for the conversion.
No
Within the income Items above the following Items are
material: (please disclose the nature, amount and any prior
year amounts) L acies totallin E147698 - revious rK62459, Furlou h
Grant was E7033.
Note 4 Analysis ofr eceipts ofgo vernment
grants
This year Lastyear
Description f.
Government grant 1 Furlou h 6,176 7,033
Government grant 2
Government grant 3
Other
Total 8,176 7,033
Please provide details ofany
unfulhlied
conditions and other
contingencies attaching togrants
that have been recognised In Income.
Please give details ofother forms of
government assistance from which
the charity has directly benefited.
Donated goods, facilities and services Donated goods, facilities and services Donated goods, facilities and services Donated goods, facilities and services
Seconded staff
Use ofproperty
Other
Please provide details ofthe
accounting
policy for		 the recognition
and valuation
ofdonated goods,
facilities and services.
Unable to evaluate a value for oods 8 services
Please provide details ofany
unfulfilled
conditions		 and other
contingencies
attaching
to resources
from donated goods and services not
recognised
in income.		 None
Please give details of other forms of
other donated goods and services not
recognised
in the accounts, eg
contribution
ofunpaid volunteers.		 The value ofthe volunteers
estimated		 and goods has not been
Note 6 Analysis of expenditure
Restricted
unrestricted Income Endowment
funds funds funds Total funds Prior year
Anal
sls		 E 8
Expenditure on raising funds: Inctymd
seeking danatlans
Incurred
seeking legacies
Incurred
seeking grants
Operating
membership		 schemes and
social totten as
Staging fundralsing
events
Fudrsiaing
egards
OperaBng chadly shops
Operating
a Iradlng
company
undertaking
non-chadtable		 trading
activi
Advergskig,
marketing,		 direct mail and
193 879
Start up costs incurred in generating
nsw acuroe affuttxe income
Database devekipmeia COSta
Other Iradng activities
Investment
management		 coals
Parffalio mcn
ament coals
Cost ofabiairfng
irwestment		 advice
invest
ment admin strati		 an costs
intellectual
properly Iicencing		 costs
Rent oclleclian,
property		 repairs and
mtdntenence
charges
Total expenditure
on raising funds		 1,589
Expenditure on charitable
acgvltles		 ltanrntl 5Cattery Operating Costs 151957 13015 164 972 171420
Veterinary
Costs		 67770 67 770 66 164
Depredation 23624 1.734 25.355 25 136
Animal
Faad 8 Constanables		 3,104 6558
Prier Year Adjustmerlt
Total expenditure
on charitable
activities		 246.455 14,749
Separate materfal Item ofexpense
Total
Other
Vehicle Casts 8215 8,215
IT Costs
Tal
bones		 1 686
Instyance 3107 3 107 2 935
Other Arknin
anses		 8 154 154 7392
Total other expenditure
TOTAL EXPENDITURE 27a,baa 14,749 294,779 296,826
Other information:
Analysis of expenditure on charitable activities
Gmnt
Activity ar prograrnrns Acavydes
undertaken		 directly fundlna
af		 Support
Costs		 Tatsl this
year		 Tais/pr/orymrr
es
Adivily 1 Careo/CShaDO
s
nortore-banda		 259 27E
Acliv' 2
Tale I 2S1204 26927B
Prior year expenditure an charitable activities can be analysed as
fdlaws:
See ane ls abave
Within the expenditure itanm above tha following items are
meterfab )please disclose the nature, amount
and any prier year
amounts)
None
Note 7 Extraordinary Extraordinary items
Please explain the nature ofeach extraordinary item occurringin the period.
This year Last year
Description
Extraordinary item 1 None
Extraordinary item 2
Extraordinary item 3
Extraordinary item 4
Total extrordinary items
Amount received Amount paid out Balance held at eriod end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No
Not Applicable
Description/name of party Balance held at period end Balance held at period end
This year Last year
Not A licable
easis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Supportcost cr
exam les method)
21,986
Governance
All Admin Costs
Other
21,986 21,986
Total
This year Last year
E f.
Ainount ofcontributions recognised in Not Applicable
the SOFA as an expense
Please explain the basis for allocating
the liability and expense ofdefined
contribution
pension scheme between
activities and between
restricted
and
unrestricted
funds.
Please confirm that altough the scheme
is accounted for as a defined
contribution
plan, it is a defined benefit
plan.
Please provide such information
as is
available about the plan's surplus
or
deficit and the implications,
ifany, for
the reporting
charity
13.1 A nal ysis ofgrants paid (i ncluded
in cost ofcharitab		 le
activities)
Grants to Grants to
Analysis institutions individuals Support costs Total
Activity or project 1
Activi or ro'ect 2
Activit or ro'ect 3
Activity or ro'ect 4
Total Nil
13.2Grants made to institutions 13.2Grants made to institutions 13.2Grants made to institutions
Ny charity has made grants toparticular Institutions
that are material
the context ofits grantmaking.
Details ofthe institution
supported,
purpose ofthe grant and total paid to each institution isavailable on
charity's
web site.		 In
the		 Yes
Ho		 Please provide
details ofcharity's
URL
Provide details
below
Names of institution Purpose Total amount of
rants paid E
Total grants toinstitutions
in reporting period
Other unanalysed
grants
Freehold Freehold lend Other land a buildings land a buildings Plant pictures, Total
a buildings machinery end goings and
motor equipment
vehicles
At ihe beginning
ofthe year		 456,264 40,259 336,622 837,165
Additions 6,216 6.21S
Revaluations
Disposals
Transfers *
At end ofthe year
14.2Depreciation
and imps		 irments
"Basis SL Sl.orRB RB RB SLor RB Straight Line ("SL")or Reduang
6alance ('RB")
25% 25%
At beginning
ofthe year		 116209 18.963
Disposals
l3e pre cist ion 8,013 19,106 3'l,885
Impairment
Transfers
At end of Ihe year 274.010
14.3Net book value
ftet book value at Ihe 21.296 83.718 447,069
beg innkig ofthe year
Net book value at Ihe end of 16,630 70,830 421,422
the year
14A Impairment
Phrase provide a dascrtpdon of the events and circumstances fhat
lad to the recognition orreversal of an impairment loss.
14.5 Revaluason
lfan accountirrg policy of revaluation is adopted, please provider
fhe effective date ofthe revaluation
the name ofindependent valuer, tyappgcabte
fhe methods
applied and		 signryicenf assumptions
fhe carrying amount fhat would have beerr recognisett had fhe
assets been carried under the cost modeL
14.6 Other disclosures
(r7 Please stets the amount of bonowlng costs, lf any, caplfallsed Not Applicable
in fhe conshucfion oftangible fixed assets and the capttellsathm
rate used.
(i&7 Please provkte fhe amount ofcontractual
commihnente		 for
the acquisition offangible lixed assafs.
pt()
Details ofthe existence and carrying amounfs olproperty,		 None
plant and equipment to which the charity Iras mstricted fitle or
that are pledged es security for Ila6igtles.

Research 8 Patents and Other Total
development trademarks
At beginning ofthe year
Additions
Disposals
Revaluations
Transfers *
At end ofthe year
15.2 Arnortisation and impairments
"*Basis SLor RB SLor RB SLor RB SLor RB Straight Line
("SL")or
Reducing
Balance
("RB")
""Rate
At beginning ofthe year
Disposals
Amortisation
Impairment
Transfers*
At end of year
15.3 Net book value
Nat book value at the
beginning of the year
Net book value at the end of
the year

Note 16 Her(togs assets Her(togs assets Her(togs assets Her(togs assets
Please complete this note Ifthe charity hes heritage assets
16.1 General disclosures
for all charltfes holding		 heritage assets
(i)
Explain the natura		 and scale of
heritage assets held.
(ii)
Explain the policy		 for the
acquisltfon,
preservation,
management
and disposal		 of heritage
assets.
16.2Cost orvaluation
Heritage asset Heritage asset Heritage asset Heritage asset Total
4 2 3 4
At beginning
ofthe year
AddiTions
Dispcsals
Revaluations
Transfers '
At end cfthe year
16.3Depreciation
and		 impsirments
6asis Straight Line
("SL') or
Redudng
Balance
At beginning
ofthe year
Disposal 3
Depreaatlcn
Impairment
Transfers'
At end of year
16.4Net book value
Nat book value at the beginning ofthe
year
Net book value at the end ofthe year
16.6 Irupairm ant
Please provide adescrlpdon ofthe evenfs and circumstances
that led to the recognition orreversal ofan Imps Jnnent Iosa
16.6 Revaluation
lfan accounting
policy of		 revaluation isadopted, please provide:
flic effective date ofthe rsvaluallon
the name ofJndependent
valuer, IfapplJcahle
gualJ6cations ofIndependent valuer
the methods applied and sign Jecant assumptions
any significant limitations on the valuation
16.7Analysis
ofheritage		 16.7Analysis
ofheritage		 assets by class orgroup distinguishing assets by class orgroup distinguishing assets by class orgroup distinguishing those at costand those at valuation
At valuation At cost Group Tote(
Group A e
Carrying
amount at		 the beginning of the
period
Additions
Dtsposala
Depreciation/impairment
Revaluation
Carrying
amount
at		 the end of period
16.6Heritage assets (where heritage assets are not recoignised on the balance sheeg
(i)
Explain the reason why heritage
assets have not been recognised on
the balance sheet,
(II) Descdbe the significance and
nature ofheritage assets,
(lit(
Disclose information		 that is
helpful
in assessing the		 value of
heritage assets.
(iv)
Explairt the reason		 why it is not
practicable to obtain a valuation of
heritage assets.
16,9Five year summary ofheritage assets transactions
2614 2013 2011
Purchases
Group A
Group B
Group C
Other
Donations
Group A
Group B
Group C
Other
Total additions
Charge for impairment
Group A
Group B
Group C
Other
Total charge for impairment
Die posals
Group A - carrying amount
Group B - carrying amount
Group C
Other
Total disposals
16.7 Analysis ofheritage assets by class orgroup distinguishing those at costand those at valuation
At valuation At cost Group Total
Group A e
Carrying
amount at the beginning		 of the
period
Additions
Disposale
Depreciationlimpairment
Revaluation
Carrying
amount
stthe end of period
16.8Heritage assets Nrhere heritage assets are not recoignised on the balance sheet)
(i)
Explain the reason why heritage
assets have not been recognised on
the balance sheet,
(II)
Describe the significance		 and
nature ofheritage assets,
(lit)
Disclose information
that		 is
helpful
in assessing the value		 of
heritage assets.
(iv)
Explain the reason why it		 is not
practicable to obtain a valuation of
heritage assets.
2014 2013 2011
Purchases
Group A
Group B
Group C
Other
Donations
Group A
Group B
Group C
Other
Total additions
Charge for impairment
Group A
Group B
Group C
Other
Total charge for impairment
Dieposals
Group A - carrying amount
Group B - carrying amount
Group C
Other
Total disposals
Cash ii cash
equivalents		 Cash ii cash
equivalents		 Usted
investments		 Iri vest merit
properties		 Social
investments		 Total
Carrying
(fair) valve al beginning
ofperiod
Addi addifians
to investments
during		 period*
Less:disposals at canyhg
value
Less:impalrments
Add: Reversal afimpairments
Add/(deduct):
Iransfer inl(oui) in Ihe		 period
Addi(deduct):
net gahf(kiss) on revalusiion
Carrying
(fair) value at end ofyear
'Please specify addiTions
resulting		 from acquisitions through
business combinations,
ifany.
Please note fhaf Fair Value ln fels conlexf Is tire amount for wlrich sn asset could be exchangedbetween knowfegabfe and willing
ponies ln an arm's length transaction.
Fartraded secudlles,		 the fair valiie is fhe value at the security quofed oii the Landon Sfock
Eacimage OaffyOtticial Listar equivalent. Forotlier assets where fhiuu is no market price on a frsded market, ilis fhs trustees'ar
valuers'beef
esffmateof fair value.
17.4 Please provide a breakdown 17.4 Please provide a breakdown ofcurrent asset investmerrls, ofcurrent asset investmerrls, ofcurrent asset investmerrls, ofcurrent asset investmerrls, ofcurrent asset investmerrls, ofcurrent asset investmerrls, ofcurrent asset investmerrls, ofcurrent asset investmerrls, ifapplicable, agreeing with the balance sheet. with the balance sheet.
Analysis ofcurrent asset investments Tbia year Last year
Cash ori:ash equivalents
Listed investments
Investment
properties
Social investments
Other lnvesbuents
Total
17.5Guarantees
Please provide details and amount of any guarantee made to oron
behalf ofa third party
Name oflhe entity orenfities benefitting from those guarantees
Please explain
how the guarantee		 furth era the charity's alms
17.8Concessio nary loans
0 ascription 'rkis yeart Last year F
Amount ofconcessions
ry loans made		 (itfulrtple loans made may he
disclosed ln aggregate pmvhfed
that		 such ayyreyation does nof obaure
sktniilcanf
information
).
Toeil
This year S Last year K
0 ascription
Ameunt
OfCcnCeaeicna ry leone reCeiVed (Slutdpte		 loans received may
bediedoaedln
ayyrsyate
provided that such aypayation		 does not obaum
akrnlticant
information).
Total
Terms and conditions eg Interest rate, security provided
Value ofany concessionary
loans		 which have been committed
but
not taken up at the reporting
data
Amounts
payaMe within
1 year
Amounts
paya Me alter more than		 1year
Amounts
receivable
within 1year
Amounts
receivable niter more than 1year
17.7Additional
information
Pieces provide
information
about		 the signlgcance of investments to
the charit//s
financial position or		 performance eg, terms and
conditions
ofloans orthe use ofhedging to manage		 ginancial risk,
For all investments
measured
stfair value, the		 basis for determining
the value, including
any assumpg		 one applied when using a valuation
technique.

Stock Donated goods
Work in
For For resale For For resale progress
distribution distribution
Charitable activities.
Opening
Added in period
Expensed in period
Impaired
Closing
Other trading activities:
Opening
Added in period
Expensedin period
Impaired
Closing
Other:
Opening
Addedin period
Expensedin period
Impaired
Closing
Total this year
Total previous year

20.1 Analysis ofcre ditors
Amounts falling due Amounts falling due aRer
within one year more than one year
This year Last year This year Last year
E K
Accruals for grants payable
Bank loans and overdrafts
Trade creditors 9,202 6,727
Payments
received		 on account for contracts or
performance-related grants
Accruals and deferred income 10,298 10,110
Taxation and social security 5,118 6,151
Other creditors
Total

Note 27 Charity funds (cont)
27.3 Transfers between funds
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted
funds
27.4 Designated funds
Planned use Purpose ofthe designation Amount