Chirlty number: 1052158 BARNSLEY AND DISTRicf ANIMAL RESCUE CHARITY REPORT OF THE TRUSTEES AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
BARNSLEY AND DISTRicf ANIMAL RESCUE CHARITY CONTENTS Page Referrnce and Administrdtive Detsils of the Charity, its Trustees and Advisers Report of the TNstees 24 Statement of Trustees Responsibilities Independeni Examiner's Report Statement of Financial Activities Balance Sheet Cash Flow Ststement Notes to the Accounts 10-14
BARNSLEY AND DISTRICT ANIMAL RESCUF. CHARITY DETAIIS OF THE CHARITY, ITS TRUSTEES AND ADVISF.RS SttnJ The Charity is an UninC(Krted charity, re8iStered (m 22 January 1996. Trnsttts Angela Bell Kathleen Bailey Malcolm Bailey Ann Hi7)bert Chair Secretary Trustee Thistee (appointed 29 November 2022) Chrity Re£tered Number 1052158 Principal 23 Skiers View Road Hoyland Barnsley South Yorkshire S74 OBT Independent Examiners P H Bowden, ACA, FCCA Paul Howley & Co Ltd Chartered Certified Accountants 42 Pitt Street Barnsley S70 IBB Bnkers Santander UK PIC NioDaJ Weskninst¢r Bank PIC Page I
IIARNSLF.Y AND I)1.STRICT ANIMAL RFSCUF. CHARITY RF.PORT OF THF. TRUSTF.F.5 FOR TIIF. VF.AR F.NDF.D 31 MARCH 2024 The trustees present their annual report logeiher with the accounts of Barnsley and District Animal Rescue Charity ('the charily.) for the J'ear ended 31 March 2024. The annual report and accounts comply with Ihe Charities Aci 2011, the Tequiremenls of ihe charity's governing document. and the Statement of Recommended Practice applicable lo charities preparing Iheir accounls in accordance wilh the Financial Reporting Siandard applicable in the UK and Republic of Ireland (fRS 102) (effective l January 2019). STRIICTURE, C.OVF.RNANCF. AIYD MANAGEMF.NT The charil), 14as regislcrcd on 22 January 1996 and is governed by a conslitulion adopted on 9 May 1995 as amended on 7 November 1995, 21 Seplember 2004 and 20 July 2010. The charity is an unincorporated associaiion and is a regislered charity, number 1052158. The principal Ol¢e is 23 Ski¢rs View Road. Hoyland, Barnsley. Souih Yorkshire. S74 OBT. The charity is governed by its trusiees, who fomi the Executive Commillee which meets as necessary to oversee activilies. Day to day operalions are managed by ihe Irusiees with ihe assistance of managers. one who deals with shop mallers, Ihe oiher with all kennel matters. PUBLIC BENEFIT The truslees have considered ihe Charity Comrnission's guidance on public benefit and consider that the charity complies with (he guidance. The charity's aclivities relate lo its legal purpose of applying its income for the benefit of charitable objects and purposes, as the truslees deem fil. oWEIVEs AND ACTIVITIES FOR THE PUBLIC BENEFIT The objects of the charity are: To relievc the suffering of animals who are in need of care and attention in particular by rescuing stray and unwanied anirnals and finding homes for them. and lo provide veierinary treatment where necessary. and To advance the educalion of the public in all matters relaling io the care of animals. The charity aims to maintain high standards of care for abandoned animals and find suitable homes for them. FACTORS RELEVANT TO ACHIEVING 0ECTIVEs The ability of the charity lo achieve its objeclives naturally depends on the amounl of funds it has at its disposal. The cosls of providing an appropriaie level of care to the animals rescued are substantial and onscqucntly the more income thal can be generaled from the various fundraising activities the better. The charity can only cany oui meaningful work if people are aware of its exislence and operalions. To this end, work is ongoing in the community lo continue to raise the profile of the charity and io spread the word about what we do, more delails of which can be found in the review seciion below. INVESTMENT POLICY All res¢rve5 thal are not represented by fixed assets and working capital are held in accounts with the charity's bankers. The charity does not undenake oiher inv¢slments as they may carry exc¢ssive risk. FUNDRAISING As in past years the charity rnises Money in various ways, including donations, animal adopiions, and the operdtion of chariiy shops. (Xh¢r sources include commission from the sale of Petplan insurnnc¢. The charity ¢uffently operales 8 shops. all of which are rented. Page 2
BAKNSLF.Y ANI) DISTRICT ANIMAL RESCUE CHARITY RF.P()RT OF TIIF. TRUSTF.F.S (conllnued) FOR THF. YF.AR F.NDF,D JI MARCH 2024 FINANCIAL REI'IEIV The financial perfom)an¢e of the chariiy and ils nel assets and liabilities are detailed within the Statement of Financial Aclivitie& the Balance Sheel. and the related notes contained within this documenl. In brief. total incoming resources amounled to £582.507 (previous year.. £533,042). Tolal outgoing resources 'tre £507,104 (previous year: £471,545). The surplus of incoming Tcsources compared io resources expended was £75,403 (previou5 year: £61,497). The charit), had tolal accunlulaled funds at the ycar-end of £370.702 (previous year- £295,299). all of which is represented by unTesITlCted funds. Cash and bank balances were £340.775 (previous year: £302,094). RISK MANACEMF.NT The trustees identify and Teview risks to whtch the charity is exposed, to ensure that appropriale controls are in place. Major risks have been idenlified as.. Staff and volunteers. exposure lo poienlially dangerous animals. Staff and volunteers. exposure lo infeciion and diseases. Deplelion ol reserves due to insu1Clent fundraising or adverse econornic conditions: and The possibility of financial misappropriation because of the nature of ihe charity's retail operntions. The trustees have put procedures in place to minimise and manage these risks. REVIEW OF PERFORMANCE AGAINST NON-FINANCIAL OWEcfivES Durin8 ihe J'earto 31 March 2024, we continued our efforts in rescuing and rehomingdogs,¢atsand rabbits. During this period, we also helped other rescues in and out of our area by supporting them in iheir work. We rehomed 16 dog5 and 32 cats during this period. We also rescued and rehomed 112 rabbits. All of our animals were neutered if not already done by previous owners. They were all health checked by our vet and vaccinated. Potential adoptees were carefully vetted and home checked by our team prior to being allowed io adopt one of the animals in our care. Our slandards are high and where necessary on rdre occasions we had to refuse lo allow adoplions lo so ihrough. Because of our high standards we rarely have any of our animals returned. We have always had a No Kill policy so any animal in our Care stays until a suitable home ¢an be found. RESERVES POLICY The trustees consider that the level of free reserves (i.e. unrestricted funds thal are not invested in or financed by fixed assets) should be maintained al a level in excess of £150,000. With such reserves, the trustees feel that should any particular source of funding be tern]inated. for example by the closure of a shop, the charity would be able to continue in operation until additional funding is secured. At the balanc¢ sheet date free reserves amounied to approximately £331,000. Pag¢ 3
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY RF.PORT OF THF. TRUSTEES (continued) FOK THE YEAR ENDED31 MARCH 2024 FUTURE PLANS We have no cuent plans to open any more shops. The focus on retail sales remains high. and we have now iniproved our sales by all our shops having a card facility, which has helped lo keep our sales at a high level. During this period we embarked upon building our own caiiery, and now have plans to extend Ihis facility and lo find more suilable fosier homes for our dogs and cats to enable us lo rescue more animals. We are also inlending lo provide a service to ihe general public in their own homes for micro chipping their cats and dogs as il is now law that cats as well as dogs should be micro chipped. As previously slated in Reports of ihe Trustees in previous years. our long-lerni ambition is still io purchase our own land and kennels. Progress on this has to date still been limil¢d bul w¢ fully intend to pursue this project as and when we can. INDEPENDENT EXAMINERS The independent examiners. Paul Howley & Co Lid, have expressed a willingness to continue in office. Signed on behalf of the Irustees Kathleen B8iley Trustee and Secretary 28 November 2024 Page 4
BARIYSI.F.Y ANI) DISTRICT ANIMAL RESCUF. CIIARITY .ST ATF.MF.NT OF TRUSTF.F.S RF..SPONSIIIILITIF.S The th]siee5 are rcsp)nsible for preparing Ihe annual report and the accounts in accordance with applicable laii, and Tegulaltons. Charitv law require5 the trnStees to prepare accounts for each financial year. Under ihat law the trustees hai'e elecied to prepart Ihe accounls in accordance wilh Uniled Kingdorn Generally Accepted Accounting Practice (Uniled Kingdoni Accounting Siandards and applicable law). The accounts are required by law lo gil'e a trne and fair vieiw of the slale of affairs or the charily and of ihe surplus or deficit of the charity for Ihai period. In preparing these accounts. the trusiees are required lo follow best practice and: selecl 5111table accounling policies and then apply ihem consislenlly: observe the methods and principles in the Charities SORP: make judgments and Cslimates ihai are reasonabl¢ and prudenl; stale i4'helher applicable accounting standards have been followed, subject to any material departures that ar¢ disclosed and explained in the accounts; prepare the accounts on the going concern basis unless it Is inappropriat¢ to presume that the charity will continue in operation. The truslees are responsible for keeping proper accountin8 records thai dis¢lose with reasonable accuracy at any time the financial position of the chariiy and enable them 10 ensure that the accounts cornply with relevant legislalion. They are also responsible for safeguarding the assets of the charily and hence for taking reasonable sieps for the preveniion and detection of fraud and oiher irregularities. The trustees confimi that they have complied wilh their duty under seclion 17(5) of the Charities Act 2011 io have due regard to guidance published by the Charity Commission. Slgned on behlf ofthe trustees Kthleen B•iley Trusltt and Secret•ry 28 Novernber 2024 Page 5
IIARNSLF.Y AIYI) DISTRICT ANIMAL RF.SCUF. CHARITY IIYl)F.I)F.NI)F.NT F.XAMINF.R'S REPORT I report to the InJ51ees on my examinalion of Ihe accounts of the Darnsley and Dislricl Animal Rescue Charil), ('Ihe charity.) for Ihe year ended 31 March 2024 which are sel out on pages 7 to 14. Responsibilities And blsls of rtport As the charity trustee5 you are responsible for the preparation of Ihe accounts in occordance with the requirement5 of the Charilies Act 2011 {'Ihe Acl,). I report in SpeCt of my examination of the charity's accoun15 as required under section 145 of the 2011 Acl and in carrN'ing oul my cxainination I have followed all ihe applicable Directions given by Ihe Charity Commission under section 145(5Xb) of the Act. Indtpendent examiner's Statement Since ihe charity's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 201 l Act. I confirnl thal l am qualified to undertake the examination because l am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies. I have conipleted my examination. I confirni Ihal no malerial matters have come lo my attention in tonnection with the examination giving me cause lo believe thai in any material respect: Accounting records were not kept in respect of the charity as required by section 130 of ihe Acl: or 2. the accounts do not accord with the accounting records; or 3. the accounts do not Comply with Ihe applicable requirements concerning the fonn and content of accounts sel oul in the Charities (Accounts and Reports) Regulations 2008 other than any requiremeni thai the accounts give a 'true and fair view, which is not a Matter ronsidered as part of an independent examination. I have no other concerns and have come across no other matters in connection with the examination to which attention should be drdwn in this report in order to enable a proper underslanding of the accounts to be reache P H Bowden, FCCA, ACA Paul Howley & Co Lid Chartered Certified Accountants 42 Pitt Streel Barnsley S70 IBB Date: 28 November 2024 Page 6
BARNSLF.Y AND DISTRICT ANIMAL RESCUE CHARITY STATF.MENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED JI MARCH 2024 2024 2023 Note INCOMING RESOURCES Voluntary income Acttvilies for generating funds Renls receii'able Animal adoptions 73.273 494.993 3,781 10.460 32,203 487.709 2.000 11.130 Tot*1 Incoming Resources 582,507 533.042 OUTGOING RESOURCES Costs of generating funds.. Fundraising expenses and other ¢osts Charttable activities Governan¢e costs 309,135 158,425 39,544 279,769 149,107 42,669 Total Oulgolng Resources 507,104 471.545 Movemen( in Total Funds for the Year 75,403 61,497 Total Funds at l April 2023 10 295,299 233.802 TOTAL FUNDS AT 31 MARCH 2024 io 370,702 295,299 Noie." Allfvndf are unresiri¢ied The annednO1eJfOrM parl ofiheJe ac¢ounls Pag¢ 7
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY BALANCF. SHEET AT31 MARCH 2024 2024 2023 Nole FIXED ASSETS Tangible fixed assets 39.080 18,126 CURRENT ASSETS C&sh at bank and in hand Lkbtors and prepayments 340,775 8,484 302.094 6.546 349.259 308,640 CREDITORS: Amounts falling due within one year (17.637) (31,467) NET CURRENT ASSETS 331.622 277,173 TOTAL ASSETS LESS TOTAL LIABILITIES 370.702 295.299 FINANCED BY: uNRESTRlED FUNDS io 370,702 295.299 TOTAL FUNDS AT 31 MARCH 2024 10 370.702 295,299 Nole." Allfvn(b are unreslricled The accounts were approved by the trustees on 28 November 2024 and signed on their behalf by: Kaihi Balley? Tr ee and Secretary M*leolm BaAley• Trusttt The annedn0lesI0rMPQrl olihese accounls Page 8
BARNSLF.Y AND DISTRICT ANIMAL RF.SCUE CHARITY CASH FLOIV STATF.MF.IYT FOR THF. YEAR F.NDF.D 31 MARCH 2024 2024 2023 Note C•5h fl0Th3 from oper•ling etli'ltles Cash generated from operaiions 65.127 45,190 cash flow from operniing aclivilies 65.127 45.190 Csh nows from Ini'e5fing aetivilies Fixed asset additions (26.446) (158) cash flow from operating activities {26,446) (158) Change in c•sh Ind cash tquivalents in the reporting period 38.681 45.032 Cash and ea5h equivllents al Ihe beginning ofthe porting period 302.094 257.062 Cash and cash equivl¢nts at the end of the reporting period 340.775 302.094 Note A R¢¢oneiliatiOD of net In¢ome / (expenditure) lo nel eash flow from opertiDg activities Net income for the rertIng period (as per the ststement of Financial Acllvities) 75.403 61.497 Adjustsnents for. Depreciation (Increase) I decrease in debtors (Increase) I decrease in creditors 5,492 (1.938) (13,830) 4,712 (6,546) (14,473) cash flow from operating a¢tivities 65,127 45,190 Page 9
BARNSLF.Y AND DISTRICT ANIMAL RF.SCUE CHARITY OTES TO THF. ACCOUNTS FOR THE VF.AR ENDED 31 MARCH 2024 ACCOUNTING POLICIES B1515 of prep4ratlon or Ihe Accounty The accounts have bttn prepared under the historical cost convention wilh items recognised at cost or ITansaclion value unless oiherwise staled in the relevant notes to these accounts. The Financial slatcments have been prepared in accordance wilh the Sialemenl of Recommended Practice applicable 10 charities preparing their accounts tn accordance with the Financial Reporting Standard applicable in ihe UK and Republic of Ireland (FRS 102) (effective l January 2019), and the Chariiies Acl 2011. The Barnsley and District Animal Reseue Charity is an unincorporated charity which meets the definition of a public benefit enlily under FRS 102. Having considered the charity's finances and future activities the trustees are salisfied thai the accounts should coniinue to be prepared on Ihe going concern basis. Fund ieeounting General funds are unreslricted funds which are available for use at the discretion of ihe trustees in furtherance of the generdl objeclives of the Society and which have noi been designated for other purposes. All funds held are unrestricled funds. neoming resources All incoming resources are included in the staiement of financial activities when the charity is legally enliiled io the incorne and the amount can be quantified with reasonable accuracy. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where ihis can be quantified and a third pany is bearing the cost. No amounts are included in the accounts for services donaled by volunle¢rs. Legacies are monitored from nolification and reco8nizcd in the accounts when there is certainty of receipt. R¢sourcu expended All expenditure is accounted for on an 8ccruals basis and has been included under expense categories that aggregate all costs for allocalion lo aclivilies. Wher¢ costs cannot be directly attributed io particular activilie5 they have been allocaled on a basis consistenl with the use of the resources. Fundraising are those incurred in seeking voluntary contributions and do not include the costs of disseminaling infoTmaiion in support of the charitable activities. Support costs are those costs Incurr direrily in supFK)rt of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the ¢harity and compliance wilh conslitutional and stal0ry requirements. Payments du¢ under operating l¢ases are recognized as and when they fall due. Page 10
BARIYSLEV AND DISTRICT ANIMAL RF.SCUE CHARITY NOTF.S TO THE ACCOUNTS {coTrtinued) FOR THE YF.AR ENDED 31 MARCH 2024 Tangible fixed ssels Ind depreciation Tangible filed assels are sialed al cost less depreciation. Depreciation is provided at rdtes calculated io ii'rile off the cost of fixed assets, less Ih¢ir estimated residual value. over their expecied useful lives on the following bases.. Molor vehicles Fixtures fittings and equipment Cattery 200/0 on reducing balance 250/• on reducing balance Sirdight line over 20 years Where there is evidence to show that the value of an asset has become impaired. the asset is written dowm io its recoverable amount. Impinnent of fixed 4ssets At each reporting period end date. the Inistees review the carrying amounts of tangible fixed assets to detemiine whether there is any indication that those assets have suffered an impairn]ent loss. If any such indication exists. the recoverable amount of the asset is estimated in order to delennine and account for the impaiment loss. VOLUNTARY INCOME 2024 2023 Donations and sundry Ix8acies 44,732 28.541 20203 12,000 73.273 32,203 AcfiviTIES FOR GENERATING FUNDS 2024 2023 Fundraising income: Shop sales Pet insurance commission 490,917 4.076 482,741 4,968 494,993 487,709 Fundraising expenses (see note 4): Fundraising costs (309,135) (279,769) Net income from activitiu for generating fimds 185.858 207.940 Pag¢ 11
BARIYSLF.Y AND DISTRICT ANIMAL RESCUE CHARITY NOTF.S TO TIIE ACC()UNTS (conlinued) FOR THE YEAR ENDF.D31 MARCH 2024 COSTS Fund- Ch8rilblt ri15ing Activillcs Govern- •nce TotAI 2024 Tot1 2023 Wages and salaries StatT pensions Rent Rates and water Telephone and otTice costs Insurance Light and heat Commercial waste Repairs Sundry expenses Veterinary and medicines Kennel costs Van running costs Animal feedCOnsUMableS Donations made Professional fees Accountancy and payroll Independent examiners fees Bank charges Depreciation 174,013 ,734 66.802 6.006 6,515 3.052 17,983 9,812 8,409 2.905 65,290 1,026 31,780 2.575 2.792 1,308 3.514 4,205 6,791 2.520 19.334 2.745 3,023 7.520 .500 23,589 262,892 2.760 98.582 8,581 9.307 4,360 21,497 14.017 15,200 5,425 19.334 2,745 10.076 7.520 ,500 ,236 12.319 2,400 1.861 5.492 248,408 2,326 94,641 6.129 7.325 6.694 15.118 13,130 7,908 6.690 18.664 625 7.759 7.803 7,053 ,236 12,319 2.400 ,029 17.525 2.400 2,662 4,712 1.861 2,990 2.502 309.135 158.425 39.544 507,104 471,545 Where costs cannoi be specifically allocated. they have been allocated 700/0 to fundraising and 300/0 to charitable activities. STAFF COSTS 2024 2023 Gross wages and salaries Employers, Nl Pension costs 254,379 8,513 2,760 241,159 7,249 2,326 265,652 250.734 The averag¢ number of employees during the year was: Trust, remuneratloD: Kathleen Bailey received remunerntion of £13.315 (previous year: £11,790), Malcolm Bail¢y received remun¢ration of £9.799 fvvious year: £8,881). The remuneration was approv¢d by th¢ ExUl1Ve ComrniUe¢. No trustees received expenses during the y¢ar or during the preceding year. No employee eamed over £60,000 during ihe year OT during the preceding year. Pa8¢ 12
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY NOTES TO THE ACCOUNTS (contlnued) FOR THE YEAR ENDF.D JI MARCH 2024 TANGIBLE FIXED ASSETS Motor Vehlclej Flxtures & Flttlngj C•ttery Totil Cost Ai l April 2023 10 31 March 2024 Additions 29.937 28.192 2,022 58,129 26.446 24.424 Dtpreciation At l April 2023 Charge for the year 14,610 3,066 25,393 ,205 40.003 5.492 1,221 N¢t Book V*lue At 31 March 2023 At 31 March 2024 CASH AT BANK AND IN HAND 2024 2023 Cash balanees Nat Wesl currenl account Santsnder current account 4,565 207,353 128.857 3.013 177,283 121,798 340,775 302,094 DEBTORS AND PREPAYMENTS 2024 2023 Prepaym¢nts VAT repayable 2.466 6,018 5.505 8.484 6,546 Page J3
BARNSLEY AND DISTRICT ANIMAL RESCUE CHARITY NOTES TO THE ACCOUNTS (conllTrued) FOR THE YEAR ENDED 31 MARCH 2024 CREDITORS: *mounls falling due within one year 2024 2023 Trdde creditors Sundry creditors and accruals Taxalion and social security 6,182 8,415 3.040 8,204 21,164 2,100 17.637 31,468 io. ACCUMULATED FUND 2024 2023 Balance at l April 2023 Movement in funds for the year 295,299 75,403 233,802 61,497 Balance at 31 March 2024 370.702 295,299 Pag¢ 14