2022-03-31-accounts

		page
Contents
Legal and Administrative	information
Report ofthe Trustees		3to 10
independent Examiner's	Report
Statement of Financial	Activities
Elatance Sheet
Notes to the Financial Statements		14to 19

				2022	202Z	20ZZ	2021
				Unrestricted	Restricted	Total
					{reHS2)
			Note	f	f
Income from:
Donations and	legacies			307,108		307,108	289,163
Other trading	activities			26,374		26,374	23,138
Investm ents				7,356		7,356	12,713
Gift aid from subsidiary				17,000		17,000	4,000
Management	charge to	subsidiary		8,250		8,250	7,500
Cha rita ble activities				43,995		43,995	27,540
Other				17,847		17,847	17,815
Total income				427,930		427,930	381,869
Expenditure
Raising funds				12,488		12,488	4,636
Investment management		costs		5,646		5,646	4,368
Charitable activities				274,263		274,263	268,291
Other				3,408		3,408	3,163
Total				295,805		295,805	280,458
Gains/(losses)	on investments:
Realised				613		613	43,553
Unrealised				(3,030)		(3,030)	(5,099)
Net income for the year				129,708		129,708	139,865
Net movement	in funds			129,708		129,708	139,865
Reconciliation	offunds:
Total funds brought forward				2,591,643	14,854	2,606,497	2,466,632
Total funds carried fonvard				2,721,351	14,854	2,736,205	2,606,497

Donations	an	d legacies
				2022	2021
				E	E
Donations				136,164	184,887
Tax repayable		on gift aid		20,729	21,778
Grant re COVID					25,000
Coronavirus	Job Retention		Scheme	2,774	12,218
Legacies				147,441	45,280
				307,108	289,163

income from listed investments	income from listed investments	1,950	7,092
Bank interest		5,406	5,621
		7,356	12,713
Gift aid from subsidiary
Gift aid from BCT Enterprises	Ltd	17,000	4,000

	Turnover			45,148	30,609
	Otherincome			3,971	7,500
	Expenses			23,514	26,284
	Management	charge due	to parent	8,250	7,500
	Net profit for	the year before charges		17,355	4,325
	Gift aid to parent			17,000	4,000
	Tax on profit	on ordinary	activities	67	62
	Retained profit orthe year			288	263
	Net assets at	31March 2022		4,187	3,899
6	Income from	charitable	activities
	Rehorning fees			42,175	25,489
	Magazine subscriptions			1,650	1,960
	Other			170	91
				43,995	27,540

Charitable	activites
			2022	2021
				f
Kennel maintenance			14,524	15,255
Wages and	national	insurance	173,173	1?8,027
Vets			3,212	6,927
Motor and	travel expenses		2,689	2,473
Rates and insurance			9,333	9,186
Directors and Officers insurance			939	874
Heat and light			8,465	8,516
Telephone,	post and	stationery	2,311	2,6?2
Advertising	and promotion		16,573	5,284
Bank charges			4,765	4,665
Printing			3,642	2,911
ITcosts			7,865	6,934
Training			320
Collie Care	Fund		3,421	1,365
Sundry expenses			2,891	3,285
Professi on a	Ifees		7,424	7,400
Depreciation			12,716	12,517
			274,263	268,291

	Independent	examiner	examiner		3,395	3,150
	Companies	House			13	13
					3,408	3,163
9	Staff costs	and numbers
	Gross pay				162,215	170,407
	Employers	national	insurance		8,329	4,871
	Defined contribution		pension	contributions	2,629	2,?49
					173,173	178,027

12 Tangible f	ixed assets
		Freehold	Equipment	Motoi	Total
		property		vehicles
		f	E	E
Cost at 1April	2021	490,704	22,641	36,352	549,697
Additions			3,500		3,500
Cost at 31Ma	rch 2022	490,704	26,141	36,352	553,197
Depreciation	at 1April 2021	68,698	20,501	30,382	119,581
Charge for the year		9,814	1410	1,492	12,716
Depreciation	at 31March 2022	78,512	21,911	31,874	132,297
Net book value 31March 2022		412,192	4,230	4,478	420,900
Net book value 31March 2021		422,006	2,140	5,97Q	430,116

		2022	ZQZ1
		f
Listed investments		298,032	316,087
Investment portfolio cash		17,837	5,894
Investment in	subsidiary	1,000	1,000
		316,869	322,981
UK Listed investments
Market value	at1April 2021	316,087	269,516
Additions at cost		128,274	309,375
Sale proceeds		(143,912)	(301,258)
Realised gains	on disposal	613	43,553
Net unrealised	gains/losses	{3,030)	(5,099)
Market value	at 31March 2022	298,032	316,087
Historic cost		305,659	316,456

more	than 5%ofthe tot	al portfolio value:
						Market	Market
						value	value
						31/03/2022	31/03/2021
3,091	BMO Responsible	Global Equity Class		2acc		20,524
9,859	HICL infrastructure	Company					16,277
10,317	International Public Partnership Ltd						17,322
5,947	Baillie Gifford Positive Change 8Acc					16,479	19,942
18,416	Eden Tree Responsible 5Sustainable			short	dated bond		18,471
28,010	Eden Tree Responsible 8 Sustainable			Sterling bond (2021-14,476)		30,644	17,067
2,993	Janus Henderson	Global Sustainable		Equity	I (2021-3,565)	17,077	18,392
7,088	Rathbone Ethical	Bond Institutional	Acc				17,039
26,357	Threadneedle UK	Social Bond ZAcc					35,480
25,921	Threadneedle UK	Social Bond I Acc				33,862
2,628	Wellington Global	Impact Bond N Acc (2021-2,607)				27,189	28,3S4

14 Debtors
			2022		2021
					6
Amount due from		subsidiary	33,919		33,919
Legacies			17,278		44,780
Gift aid due from		subsidiary	17,000		4,000
Tax repayment			5,558		7,761
VAT			725
Management	charge due from subsidiary		8,250
Accrued income			4,137		5,574
Prepayments			996		2,488
			87,863		98,522
15 Creditors
Creditors and	accruals		17,174		20,381
PAYE and national		insurance	3,296		1,484
Defined contribution pension			464		434
VAT					832
			20,934		23,131
16The assets and		liabilities ofthe Charity	are represented	by the funds as detailed:
			Total	Restricted	Unrestricted
			2022	Funds	Funds
			E		f
Tangible assets			420,900		420,900
Investments			316,869		316,869
Debtors			87,863		87,863
Cash at bank and in		hand	1,931,507	14,854	1,916,653
Creditors: Amounts		due within 1year	(20,934)		(20,934)
			2,736,205	14,854	2,721,351
			Total	Restricted	Unrestricted
			2021	Funds	Funds
				6
Tangible assets			430,116		430,116
Investments			322,981		322,981
Debtors			98,522		98,522
Cash at bank and in		hand	1,778,009	14,854	1,763,155
Creditors: Amounts		due within 1year	(23,131)		(23,131)
			2,606,497	14,854	2,591,643