Charity registration number: 1020383
## Celia Cross-Greyhound Trust
Annual Report and Financial Statements for the Year Ended 5 April 2023
Saul Fairholm Limited 12 Tentercroft Street Lincoln LN5 7DB
## **Celia Cross-Greyhound Trust**
## **Contents**
Reference and Administrative Details………………………………………………………….……..1 Trustees' Report……………………………………………………………………………....2 to 5 Independent examiner's report…………………………………………………………………….…6 Statement of financial activities……………………………………………………………………..7 Balance Sheet……………………………………………………………………………………..8 Notes to the financial statements………………………………………………………………..9 to 19
The following page does not form part of the statutory financial statements:
Statement of financial activities per fund…………………………………………………………………...20 to 28
## **Celia Cross-Greyhound Trust Reference and Administrative Details**
|**Charity name**|Celia Cross-Greyhound Trust|
|---|---|
|**Charity registration number**|1020383|
|**Trustees**|Carol Matthews|
||Julie Thompson|
||Jane Thompson|
||Michael Bowen|
||Andrew Thompson|
|**Secretary**|Julie Thompson|
|**Independent Examiner**|Richard Welsh (FCA)|
||Saul Fairholm Limited|
||12 Tentercroft Street|
||Lincoln|
||LN5 7DB|
Page 1
## **Celia Cross-Greyhound Trust**
## **Trustees' Report**
The financial statements have been prepared in accordance with accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice Second Edition October 2019 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102 effective 1 January 2019).
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
1020383
## **PRINCIPAL ADDRESS**
Sun Valley Kennels
Shere Road West Clandon Guildford Surrey GU4 8SH
## **TRUSTEES**
Carol Matthews Julie Thompson Jane Thompson Michael Bowen Andrew Thompson
## **INDEPENDENT EXAMINER**
Richard Welsh (FCA) Saul Fairholm Limited Chartered Accountants 12 Tentercroft Street Lincoln LN5 7DB
## **PRINCIPAL BANKERS**
National Westminster Bank Plc 1 Bridge Street Leatherhead KT22 8BT
Page 2
## **Celia Cross-Greyhound Trust**
## **Trustees' Report (continued)**
## **Secretary and Treasurer**
Secretary: Julie Thompson
Treasurer: Lesley Broomfield
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The Celia Cross-Greyhound Trust is constituted by Deed of Trust dated 14th April 1993 and is a registered charity. Charity number 1020383.
## **Recruitment, appointment and resignation of Trustees**
The Board of Trustees seeks to recruit new members to balance various skills required to manage the Charity but considers that the current members offer a variety of skills suitable for the running of the Charity. Where new Trustees are appointed they are welcomed onto the board and spend time meeting the other members and the staff to understand the operations of the Charity. Training is, by necessity, tailored to individual needs depending on the knowledge gaps and experience of the individual involved.
## **Investment policy**
The Trustees' policy is to invest surplus funds in fixed interest deposits since the value of investments can fall. This is normally not the case with cash deposits, so investment risk is minimised.
## **Risk management**
The Trustees do not consider that the Charity is exposed to any major risks but acknowledge that its current and future survival is heavily dependent on voluntary donations and the support of its many voluntary helpers and, in common with many other charities in the current economic climate, continues to be reliant on the goodwill of members and considers that it has adequate reserves to meet obligations now and in the future.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and activities of the charity for the public benefit**
The objective of the Charity is to rescue, and to relieve the suffering of Greyhounds & Lurchers (Sighthounds) that need care and attention; to provide a safe and secure environment either at the Kennels or with foster homes, so that they may be rehabilitated until we are able to find them secure and loving permanent homes.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The Trustees are pleased to report that we had another successful and productive year in the saving of many lives.
-
- A total of 126 dogs were rehomed directly from the kennels to find loving new homes.
- We have 4 dogs on permanent long-term foster who we will assist with their veterinary treatment costs for the rest of their life.
-
- We facilitated in the re-homing of a further 52 dogs working alongside other charities and organisations.
- We transported 64 dogs to other kennels and safety when we were unable to take them on but found suitable space elsewhere.
We are very lucky that we have built up a good relationship with many other rescue charities and believe that this has helped to increase the number of dogs that can be helped, even if we physically do not have the kennel space ourselves. We provided funds for fuel and transport costs where necessary on transportation of these dogs to help get these dogs into rescue all over the UK.
This year again the Charity funded the neutering, microchipping, and vaccinating of a further 18 greyhounds that were waiting for spaces to be found. Despite us not being part of the GBGB rehoming scheme, we still have been inundated with Trainers approaching us to help with their dogs. Sadly, there are still not enough spaces for the number of dogs being retired each year, the GBG retirements scheme needs looking into.
Page 3
## **Celia Cross-Greyhound Trust**
## **Trustees' Report (continued)**
We supplied veterinary treatment to for 4 dogs from 3 greyhound trainers whilst the dogs were waiting for spaces to be available at the kennels. Again, this year we maintain a trust with many of the local traveller community who will now contact Jane Thompson when in need of re-housing their dogs after the lamping, coursing season, rather than just allowing the dog on the street.
The situation of the “lockdown” puppies’ people looking to rehouse is still absolutely devastating, and like many of our friends in rescue we are battling to keep up with the demand of people wanting to give up their dogs that they took on in over Lockdown, many of these dogs need much more time spent on them due to behavioural issues.
In Kind gifts we received at the kennels this year again have been very generous. We would like to thank everyone who has purchased items for the kennels. Our Amazon Wish list still proves to be very popular, and we estimate that the gifts we have been sent by our very generous supporters is an approximate £3,600 worth of goods donated.
We would sincerely like to thank everyone who has purchased items for the kennels, donated funds, donated items or supported us in any way.
The Trustees, along with staff and volunteers are constantly working to improve the profile of the Charity and to pass on its message to a wider population. The Charity is reliant upon volunteers as well as a team of employed workers to ensure that the kennels are always adequately manned and managed. who uses the site as a platform for fundraising awareness and to showcase our dogs.
Our Facebook page is ever growing with over 12,000 engaged on our daily goings on. Our Instagram profile is also growing daily with over 2,000 followers.
We are striving all the time to keep up with the modern ways of keeping people informed. Our Twitter (X) account is still going from strength to we now have a fabulous 2,600 people following us and it is growing daily. We also now have a lovely platform for showcasing our dogs with an account on TikTok.
We have continue using social media as our main source of fundraising. Now the pandemic years are fully behind us we have started holding small events onsite at Sun Valley and hope to gain ore events on our calendar going forward.
## **Management of the Charity**
The decision-making process for the day to day running of the Charity is made by the Trustees and key management. The kennel manager, Jane Thompson, is also on the Board of Trustees and has the duty of ensuring that Trustee decisions are carried out and the staff and volunteers are co-ordinated in the daily activity of running the kennels.
Trustees determine the level of salaries paid to employees with the ultimate decision being made by the Chair of the Trustees. The salary level of the kennel manager is also set by the Chair of the Trustees and is detailed in note 7 to the accounts.
Page 4
## **Celia Cross-Greyhound Trust Trustees' Report (continued)**
## **FINANCIAL REVIEW**
## **Reserves policy**
Approximately 27% of the Charity's reserves relate to restricted freehold property. The Trustees have therefore based their reserves policy on the liquid assets of the Charity. The Trustees policy is to maintain free reserves at a level at least equivalent to fund its future operations for six months. In addition the Trustees acknowledge that, should the Charity be wound up, it would have liabilities to meet in respect of redundancy payments and therefore a level of cash reserves is maintained in respect of this eventuality, should it arise.
At 5th April 2023 the Charity held current assets of £341,834 (2022 - £299,064) and had fixed assets, including freehold property, of £717,950 (2022 - £709,712).
The Charity carries adequate reserves to enable it to continue operations for the foreseeable future and, as the very nature of the Charity's income is based upon public goodwill, the Trustees consider that through activities carried out to raise funding as well as continued donations towards the Charity, funding will continue to flow in. On this basis the Trustees consider it appropriate to prepare the Financial Statements of the charity on a going concern basis.
## **FUTURE DEVELOPMENTS**
The nature of the Charity requires ongoing fundraising and a need by the Trustees to protect the funds the Charity accumulates to ensure that the good work carried out continues well into the future as there will always be sighthounds that need rescuing and re-homing.
## **FUNDS HELD**
All liquid assets of the Charity are held in furtherance of its prime objective.
The Charity holds no funds as custodian trustee on behalf of others.
Approved by the Trustees on 22[nd ] November 2023 and signed on their behalf by:
......................................... Carol Matthews Trustee
......................................... Jane Thompson Trustee
Page 5
## **Independent Examiner's Report to the Trustees of**
## **Celia Cross-Greyhound Trust**
I report on the accounts of the Trust for the year ended 5 April 2023, which are set out on pages 7 to 19.
## **Respective responsibilities of trustees and examiner**
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011(the 2011 Act) and that an independent examination is needed. The Charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ICAEW.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the General Directions given by the Charity Commission under
- section 145 (5) (b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
-
- to keep accounting records in accordance with section 130 of the Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
......................................... Richard M Welsh (FCA) Saul Fairholm Limited
12 Tentercroft Street Lincoln LN5 7DB
Date: 22[nd] November 2023
Page 6
## **Celia Cross-Greyhound Trust**
## **Statement of Financial Activities for the Year Ended 5 April 2023**
|**Note**
**Incoming resources**
Income resources from generated funds
Income from donations and legacies
2
Income from other trading activities
4
Investment income
5
Government grants
Total incoming resources
**Resources expended**
Costs of generating funds
Fundraising trading: cost of goods
sold and other costs
6
Charitable activities
6
Total resources expended
Net incoming resources before transfers
**Transfers**
Gross transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Funds**
**£**
271,784
20,007
586
-
292,377
2,339
241,675
244,014
48,363
-
48,363
598,318
646,681|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
1,250
-
(1,250)
-
(1,250)
240,750
239,500|**Total Funds**
**2023**
**£**
271,784
20,007
586
-
292,377
2,339
242,925
245,264
47,113
-
47,113
839,068
886,181|**Total Funds**
**2022**
**£**
255,498
12,403
101
-|
|---|---|---|---|---|
|||||268,002|
|||||2,614
182,536|
|||||185,150|
|||||82,852
-|
|||||82,852
756,216|
|||||839,068|
The notes on pages 9 to 19 form an integral part of these financial statements.
Page 7
## **Celia-Cross Greyhound Trust Balance Sheet as at 5 April 2023**
|**Note**
**Fixed assets**
Tangible assets
10
**Current assets**
Stock and work in progress
11
Debtors
12
Cash at bank and in hand
**Creditors: Amounts falling**
**due within one year**
13
**Net current assets**
**Total assets less current**
**liabilities**
**Creditors: Amounts falling**
**due after more than on year**
14
**Net assets**
**The funds of the charity:**
**Restricted funds**
**Unrestricted funds**
Unrestricted income funds
**Total charity funds**|**2023**
**£**
**£**
717,950
600
20,001
321,233
341,834
(23,195)
318,639
1,036,589
(150,408)
886,181
239,500
646,681
886,181|**2023**
**£**
**£**
717,950
600
20,001
321,233
341,834
(23,195)
318,639
1,036,589
(150,408)
886,181
239,500
646,681
886,181|**2022**
**£**
**£**
709,712
600
16,291
282,173
299,064
(12,177)
286,887
996,599
(157,531)
839,068
240,750
598,318
839,068|**2022**
**£**
**£**
709,712
600
16,291
282,173
299,064
(12,177)
286,887
996,599
(157,531)
839,068
240,750
598,318
839,068|
|---|---|---|---|---|
||341,834
(23,195)||299,064
(12,177)||
||||||
|||1,036,589
(150,408)||996,599
(157,531)|
|||886,181||839,068|
|||239,500
646,681||240,750
598,318|
|||886,181||839,068|
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Approved by the Board on 22[nd] November 2023 and signed on its behalf by:
......................................... Carol Matthews Trustee
......................................... Jane Thompson Trustee
The notes on pages 9 to 19 form an integral part of these financial statements.
Page 8
## **Celia Cross-Greyhound Trust Notes to the Financial Statements for the Year Ended 5 April 2023**
## **1. Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Celia Cross-Greyhound Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Fund accounting policy**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted funds are only utilised against the projects to which the funder intended them for, although the charity in general does not receive restricted funding due to the nature of its activities.
Further details of each fund are disclosed in note 16.
## **Incoming resources**
Voluntary income including donations, gifts, legacies and grants receivable is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Gifts in kind are recognised in different ways dependent on how they are used by the charity:
(i) Those donated for resale which produce income when they are sold are valued at the amount actually realised.
(ii) Those donated for onward transmission to beneficiaries are included in the statement of financial activities as incoming resources and resources expended when they are distributed. They are valued at the amount the charity would have had to pay to acquire them.
Incoming resources from tax reclaims are included in the statement of financial activities at the same time as the gift to which they relate.
Shop income and income derived from events is recognised as earned (that is, as the related goods or services are provided).
Investment income is recognised on a receivable basis.
Donations and amounts received from events are credited to the Statement of Financial Activities when received. Tax reclaimable under gift aid is credited on a receivable basis. Legacies are recognised when notified if there is sufficient evidence that the legacy will be received and of the likely value. Interest is recognised when receivable.
Page 9
## **Celia Cross-Greyhound Trust**
## **Notes to the Financial Statements for the Year Ended 5 April 2023**
_......... continued_
## **Resources expended**
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to expenditure. All expenditure is accounted for on an accruals basis. All expenditure is allocated to the appropriate category and includes attributable VAT which cannot be reclaimed. Expenditure is allocated between 'costs of generating funds', 'charitable expenditure', 'supporting costs' and 'governance costs' on a functional basis.
Costs of generating funds are the costs of trading for fundraising purposes.
## **Governance costs**
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the Independent Examination Fees and costs linked to the strategic management of the Trust.
## **Fixed assets**
Individual fixed assets costing £500 or more are initially recorded at cost.
## **Depreciation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Freehold property improvements 20% straight line method Plant and machinery including motor Vehicles 20% straight line method and 25% reducing balance
Restricted freehold land, calculated at 50% of the overall donated cost of £250,000, is not depreciated. The restricted freehold buildings are being depreciated over a term of 100 years commencing from April 1993.
## **Stock**
Stocks are included in the financial statements at the lower of cost and net realisable value after making due allowance for any slow moving and obsolete items.
## **Pensions**
The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.
Page 10
## **Celia Cross-Greyhound Trust**
## **Notes to the Financial Statements for the Year Ended 5 April 2023**
_......... continued_
## **2 Income from donations and legacies**
|**Donations and legacies**
Charities aid foundation
Legacies
Donation
Gift Aid tax reclaimed
Membership fees
**Grants**
Grants – Hiliary Tangye Trust
**Gifts in kind**
Donated goods|**Unrestricted**
**Funds**
**£**
6,658
133,949
99,015
16,810
8,752|**Restricted**
**Funds**
**£**
-
-
-
-
-|**Total Funds**
**2023**
**£**
6,658
133,949
99,015
16,810
8,752|**Total Funds**
**2022**
**£**
5,448
32,505
185,864
13,937
11,544
249,298
3,000
3,200
255,498|
|---|---|---|---|---|
||265,184|
-|
265,184||
||3,000|
-|
3,000||
||3,600|
-|
3,600||
||||||
||271,784|
-|
271,784||
Incoming resources from voluntary income, grants and gifts in kind for 2022 were all unrestricted.
## **3 Grants receivable**
|Grants – Hiliary Tangye Trust
|**Unrestricted**
**Funds**
**£**
3,000-|**Restricted**
**Funds**
**£**
-|**Total Funds**
**2023**
**£**
3,000|**Total Funds**
**2022**
**£**
3,000|
|---|---|---|---|---|
||3,000|-|3,000|3,000|
Page 11
## **Celia Cross-Greyhound Trust**
## **Notes to the Financial Statements for the Year Ended 5 April 2023**
## _......... continued_
**4 Income from other trading activities**
|**Sale of goods and fundraising**
Sale of goods
Other fundraising events
Street and supermarket collections|**Unrestricted**
**Funds**
**£**
-
13,147
6,860
20,007|**Restricted**
**Funds**
**£**
-
-
-
-|**Total**
**Funds**
**2023**
**£**
-
13,147
6,860
20,007|**Total**
**Funds**
**2022**
**£**
1,757
9,675
971|
|---|---|---|---|---|
|||||12,403|
Incoming resources from generating funds were all unrestricted in 2022.
## **5 Investment income**
|Deposit account interest|**Unrestricted**
**Funds**
**£**
586|**Restricted**
**Funds**
**£**
-|**Total**
**Funds**
**2023**
**Total**
**Funds**
**2022**
**£**
**£**
586
101|
|---|---|---|---|
Incoming resources from investment income were all unrestricted in 2022.
Page 12
## **Celia Cross-Greyhound Trust**
## **Notes to the Financial Statements for the Year Ended 5 April 2023**
_......... continued_
## **6 Total** r **esources expended**
|**Direct costs**
Purchases
Fundraising
Employment costs
Rates and water
Light and heat
Insurance
Premises repairs
Other repairs
Telephone
Stationery and post
Dog food and care
Veterinary costs
Motor expenses
Accountancy fees
Examiners fee
Legal costs
Bank charges
Loan interest
Dep’n of freehold
Dep’n of plant
Dep’n of vehicles
Loss on disposals|**Sale of goods**
**and**
**fundraising**
**£**
-
2,339
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,339|**Direct**
**charitable**
**expenditure**
**£**
-
-
97,069
1,510
17,288
2,142
6,256
3,865
31
1,254
35,524
44,068
4,378
1,740
480
53
1,407
7,716
1,793
7,069
9,282
-
242,925|**Total**
**2023**
**£**
-
2,339
97,069
1,510
17,288
2,142
6,256
3,865
31
1,254
35,524
44,068
4,378
1,740
480
53
1,407
7,716
1,793
7,069
9,282
-
245,264|**Total**
**2022**
**£**
497
2,117
76,185
2,752
15,418
2,632
4,224
1,260
-
1,184
26,185
22,057
3,314
895
550
776
573
8,179
7,008
6,986
2,135
223|
|---|---|---|---|---|
|||||185,150|
Included within direct charitable expenditure is £1,407 (2022 - £574) relating to support costs and £2,273 (2022 - £2,220) relating to governance costs.
Included in freehold depreciation is an amount of £1,250 (2022 - £1,250) relating to expenditure on restricted assets.
Page 13
## **Celia Cross-Greyhound Trust**
## **Notes to the Financial Statements for the Year Ended 5 April 2023**
## _......... continued_
## **7 Trustees’ remuneration and expenses**
Jane Thompson is a Trustee and the kennel manager. Jane received a salary during the year of £20,441. (2022 - £20,150) with associated national insurance costs of £159 (2022 - £107) for her role as kennel manager, a position she held before becoming a Trustee.
Jane Thompson receives no remuneration or benefits for her role as a trustee.
Andrew Thompson is a Trustee and the site manager.
He received a salary during the year of £11,153 (2022 - £11,920) with associated national insurance costs of £70 (2022 - £42) for his role as site manager, a position he held before becoming a Trustee. Andrew Thompson receives no remuneration or benefits for his role as a Trustee.
No other Trustees received any remuneration or benefits during the year. (2022 - £nil).
## **8 Net incoming resources**
Net incoming resources is stated after charging:
|Loss/(profit) on disposal of tangible fixed assets
Depreciation of tangible fixed assets|**2023**
**2022**
**£**
**£**
-
223
18,144
16,129|
|---|---|
Page 14
## **Celia Cross-Greyhound Trust**
## **Notes to the Financial Statements for the Year Ended 5 April 2023**
_......... continued_
## **9 Employees' remuneration**
The average number of persons employed by the charity (including trustees) during the year, analysed by category, was as follows:
|Kennel staff
Site manager
Management|**2023**
**No.**
4
1
1
6|**2022**
**No.**
3
1
1|
|---|---|---|
|||5|
The aggregate payroll costs of these persons were as follows:
|Wages and salaries
Social security
Other pension costs|**2023**
**£**
93,886
1,047
2,109
97,042|**2022**
**£**
74,129
455
1,601|
|---|---|---|
|||76,185|
The charity trustees were not paid or received any other benefits from employment with the Trust in the year (2022 - £nil) neither were they reimbursed expenses during the year (2022 - £nil)
No employees had employee benefits in excess of £60,000.
Page 15
## **Celia Cross-Greyhound Trust**
## **Notes to the Financial Statements for the Year Ended 5 April 2023**
## _......... continued_
## **10 Tangible fixed assets**
|Cost
As at 6 April 2022
Additions
Disposals
As at 5 April 2023
Depreciation
As at 6 April 2022
Eliminated on disposals
Charge for the year
As at 5 April 2023
Net book value
As at 5 April 2023
As at 5 April 2022|**Freehold interest**
**in land and**
**buildings**
**£**
792,888
26,288
-
819,176
142,536
-
1,793
144,329
674,847
650,352|**Plant and**
**machinery**
**including**
**motor vehicles**
**£**
130,895
94
-
130,989
71,535
-
16,351
87,886
43,103
59,360|**Total**
**£**
923,783
26,383
-|
|---|---|---|---|
||||950,165|
||||214,071
-
18,144|
||||214,071|
||||717,950|
||||709,712|
## **Freehold land and buildings**
Included in freehold land and buildings is land, valued at £225,000 by the trustees, which is not subject to depreciation charges, £125,000 of this relates to restricted assets and the remaining relates to unrestricted assets.
## **11 Stock and work in progress**
|Stocks
**12**
**Debtors**
Other debtors
Prepayments and accrued income|**2023**
**£**
600
**2023**
**£**
16,810
3,191
20,001|**2022**
**£**
600|
|---|---|---|
|||**2022**
**£**
13,937
2,354|
|||16,291|
Page 16
## **Celia Cross-Greyhound Trust**
## **Notes to the Financial Statements for the Year Ended 5 April 2023**
## _......... continued_
## **13 Creditors: Amounts falling due within one year**
|Bank loans and overdrafts
Trade creditors
Other creditors
Accruals and deferred income|**2023**
**£**
6,657
12,664
726
3,148
23,195|**2022**
**£**
6,193
2,008
726
3,250|
|---|---|---|
|||12,177|
Creditors amounts falling due within one year includes the following liabilities, on which security has been given by the charity:
||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|Bank loans|6,657|6,193|
## **14 Creditors: Amounts falling due after one year**
||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|Bank loans and overdrafts|150,408|157,531|
Creditors amounts falling due after more than one year includes the following liabilities, on which security has been given by the charity:
|Bank loans
The bank loan is secured on the related asset.
Included in the creditors are the following amounts due after more
After more than five years by instalments|**2023**
**2022**
**£**
**£**
150,408
157,531
than 5 years:
**2023**
**2022**
**£**
**£**
123,778
130,418|
|---|---|
Page 17
**Celia Cross-Greyhound Trust Notes to the Financial Statements for the Year Ended 5 April 2023**
## _......... continued_
## **15 Pension scheme**
## **Defined contribution pension scheme**
The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £2,109 (2022 - £1,601).
There were no outstanding or prepaid contributions at either the beginning or end of the financial year.
## **16 Analysis of funds**
|**Unrestricted Funds**
General fund
Donations under gift aid
Donations non gift aid
Legacies
Fundraising and sales
Charities aid foundation
Membership fees
Hiliary Tangye Trust
**Restricted Funds**
Freehold property|**At 6 April**
**2022**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At 5 April**
**2023**
**£**
**£**
**£**
**£**
**£**
598,318
586
(238,075)
285,852
646,681
-
70,044
-
(70,044)
-
-
49,381
3,600
(45,781)
-
-
133,949
-
(133,949)
-
-
20,007
(2,339)
(17,668)
-
-
6,658
-
(6,658)
-
-
8,752
-
(8,752)
-
-
3,000
-
(3,000)
-|
|---|---|
||598,318
292,377
(244,014)
-
646,681
240,750
-
(1,250)
-
239,500|
||839,068
292,377
(245,264)
-
886,181|
Page 18
## **Celia Cross-Greyhound Trust**
## **Notes to the Financial Statements for the Year Ended 5 April 2023**
_......... continued_
|**Unrestricted Funds**
General fund
Donations under gift aid
Donations non gift aid
Legacies
Fundraising and sales
Charities aid foundation
Membership fees
Hiliary Tangye Trust
**Restricted Funds**
Freehold property|**At 6 April**
**2021**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**At 5 April**
**2022**
**£**
**£**
**£**
**£**
**£**
514,216
101
(178,086)
262,087
598,318
-
68,362
-
(68,362)
-
-
134,639
(3,200)
(131,439)
-
-
32,505
-
(32,505)
-
-
12,403
(2,614)
(9,789)
-
-
5,448
-
(5,448)
-
-
11,544
-
(11,544)
-
-
3,000
-
(3,000)
-|
|---|---|
||514,216
268,002
(183,900)
-
598,318
243,500
-
(1,250)
-
240,750|
||756,216
268,002
(185,150)
-
839,068|
## **17 Net assets by fund**
|Tangible assets
Current assets
Creditors: Amounts falling due
within one year
Creditors :Amounts falling due
after more than one year
Net assets|**Unrestricted**
**Funds**
**£**
478,450
341,834
(23,195)
(150,408)
646,681|**Restricted**
**Funds**
**£**
239,500
-
-
-
239,500|**Total Funds**
**2023**
**£**
717,950
341,834
(23,195)
(150,408)
886,181|**Total Funds**
**2022**
**£**
709,712
299,064
(12,177)
(157,531)|
|---|---|---|---|---|
|||||839,068|
Comparative amounts for 2022 comprise tangible assets restricted of £240,750 and unrestricted of £468,962 (total £709,712), current assets unrestricted of £299,064, creditors falling due within one year unrestricted of £12,177 and creditors falling due after more than one year unrestricted of £157,531.
Page 19
## **Celia Cross-Greyhound Trust Statement of financial activities by fund Year Ended 5 April 2023**
|**Incoming resources**
Incoming resources from generated funds
Investment income
Government grants
Total incoming resources
**Resources expended**
Charitable activities
Total resources expended
Net incoming resources before transfers
**Transfers**
Gross transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**General**
**fund 2023**
**£**
586
-
586
238,075
238,075
(237,489)
285,852
48,363
598,318
646,681|**General**
**fund 2022**
**£**
101
-|
|---|---|---|
|||101|
|||178,086|
|||178,086|
|||(177,985)
262,087
84,102
514,216|
|||598,318|
This page does not form part of the statutory financial statements.
Page 20
## **Celia Cross-Greyhound Trust**
## **Statement of financial activities by fund Year Ended 5 April 2023**
_......... continued_
|**Incoming resources**
Incoming resources from generated funds
Income from donations and legacies
Total incoming resources
Net incoming resources before transfers
**Transfers**
Gross transfers between funds
**Reconciliation of funds**
Total funds carried forward|**Donations**
**under gift**
**aid**
**2023**
**£**
70,044
70,044
70,044
(70,044)
-|**Donations**
**under gift**
**aid**
**2022**
**£**
68,362|
|---|---|---|
|||68,362|
|||68,362
(68,362)|
|||-|
This page does not form part of the statutory financial statements.
Page 21
## **Celia Cross-Greyhound Trust**
## **Statement of financial activities by fund Year Ended 5 April 2023**
_......... continued_
|**Incoming resources**
Incoming resources from generated funds
Income from donations and legacies
Total incoming resources
**Resources expended**
Charitable activities
Total resources expended
Net incoming resources before transfers
**Transfers**
Gross transfers between funds
**Reconciliation of funds**
Total funds carried forward|**Donations**
**non gift**
**aid**
**2023**
**£**
49,381
49,381
-
-
49,381
(49,381 )
-|**Donation**
**s non gift**
**aid**
**2022**
**£**
134,639|
|---|---|---|
|||134,639|
|||3,200|
|||3,200|
|||131,439
(131,439)|
|||-|
This page does not form part of the statutory financial statements.
Page 22
## **Celia Cross-Greyhound Trust**
## **Statement of financial activities by fund Year Ended 5 April 2023**
|_......... continued_
**Incoming resources**
Incoming resources from generated funds
Income from donations and legacies
Total incoming resources
Net incoming resources before transfers
**Transfers**
Gross transfers between funds
**Reconciliation of funds**
Total funds carried forward|**Legacies**
**2023**
**£**
133,949
133,949
133,949
(133,949)
-|**Legacies**
**2022**
**£**
32,505|
|---|---|---|
|||32,505|
|||32,505
(32,505)|
|||-|
This page does not form part of the statutory financial statements.
Page 23
## **Celia Cross-Greyhound Trust**
## **Statement of financial activities by fund Year Ended 5 April 2023**
|_......... continued_
**Incoming resources**
Incoming resources from generated funds
Income from donation and legacies
Income from charitable activities
Total incoming resources
**Resources expended**
Costs of generating funds
Fundraising trading: cost of goods sold and other costs
Total resources expended
Net incoming resources before transfers
**Transfers**
Gross transfers between funds
**Reconciliation of funds**
Total funds carried forward|**Fundraising**
**and sales**
**2023**
**£**
6,860
13,147
20,007
2,339
2,339
17,668
(17,668)
-|**Fundraising**
**and sales**
**2022**
**£**
1,468
10,935|
|---|---|---|
|||12,403|
|||2,614|
|||2,614|
|||9,789
(9,789)|
|||-|
This page does not form part of the statutory financial statements.
Page 24
## **Celia Cross-Greyhound Trust**
## **Statement of financial activities by fund Year Ended 5 April 2023**
_......... continued_
|**Incoming resources**
Incoming resources from generated funds
Income from donations and legacies
Total incoming resources
Net incoming resources before transfers
**Transfers**
Gross transfers between funds
**Reconciliation of funds**
Total funds carried forward|**Charities**
**aid**
**foundation**
**2023**
**£**
6,658
6,658
6,658
(6,658)
-|**Charities**
**aid**
**foundation**
**2022**
**£**
5,448|
|---|---|---|
|||5,448|
|||5,448
(5,448)|
|||-|
This page does not form part of the statutory financial statements.
Page 25
## **Celia Cross-Greyhound Trust**
## **Statement of financial activities by fund Year Ended 5 April 2023**
_......... continued_
|**Incoming resources**
Incoming resources from generated funds
Income from donations and legacies
Total incoming resources
Net incoming resources before transfers
**Transfers**
Gross transfers between funds
**Reconciliation of funds**
Total funds carried forward|**Membership**
**fees**
**2023**
**£**
8,752
8,752
8,752
(8,752)
-|**Membership**
**fees**
**2022**
**£**
11,544|
|---|---|---|
|||11,544|
|||11,544
(11,544)|
|||-|
This page does not form part of the statutory financial statements.
Page 26
## **Celia Cross-Greyhound Trust**
## **Statement of financial activities by fund Year Ended 5 April 2023**
_......... continued_
|**Incoming resources**
Incoming resources from generated funds
Income from donations and legacies
Total incoming resources
Net incoming resources before transfers
**Transfers**
Gross transfers between funds
**Reconciliation of funds**
Total funds carried forward|**Hiliary**
**Tangye**
**Trust**
**2023**
**£**
3,000
3,000
3,000
(3,000)
-|**Hiliary**
**Tangye**
**Trust**
**2022**
**£**
3,000|
|---|---|---|
|||3,000|
|||3,000
(3,000)|
|||-|
This page does not form part of the statutory financial statements.
Page 27
## **Celia Cross-Greyhound Trust**
## **Statement of financial activities by fund Year Ended 5 April 2023**
_......... continued_
|**Resources expended**
Charitable activities
Total resources expended
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Freehold**
**property**
**2023**
**£**
1,250
-
(1,250)
240,750
239,500|**Freehold**
**property**
**2022**
**£**
1,250|
|---|---|---|
|||1,250|
|||(1,250)
242,000|
|||240,750|
This page does not form part of the statutory financial statements.
Page 28