2021-03-31-accounts - Warrington Animal Welfare

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REGISTERED CHARITY NUMBER: 1057149

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2021

for

Warrington Animal Welfare

Contents of the Financial Statements for the Year Ended 31 March 2021

		Page
Report of the Trustees	1	to	3
Independent Examiner's Report		4
Statement of Financial Activities		5
Balance Sheet		6
Notes to the Financial Statements	7	to	14
Detailed Statement of Financial Activities	15	to	16

Warrington Animal Welfare

Report of the Trustees for the Year Ended 31 March 2021

The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objectives of the Charity are to relieve the suffering of domestic animals who are in need of care and attention and in particular, by assisting with the cost of neutering and treatment of sick and injured animals and by re-housing unwanted animals. The work of the Charity is to be carried out in the Borough of Warrington and surrounding area.

Our Mission is to:

Raise awareness of the importance of Neutering and Microchipping Provide low cost neutering for pets whose owners are on benefits/low income Offer help and assistance to rehome unwanted pets

Significant activities

WAW continues to work with all animals that are in need in and around the local area. We continue to assist people on low income to help neuter their dogs, including transport to and from the vets.

Cats Protection have continued their advocacy partnership with WAW and gave the charity an allowance of £6,500 in community neutering vouchers, which we are very grateful for. Where needed, we have assisted with the transport to the vets of the most vulnerable animals that require neutering.

During the year, we re-homed 490 cats, 140 dogs, 60 rabbits and 12 guinea pigs.

Public benefit

We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

Volunteers

The charity would like to thank volunteers for their contribution toward the charity which benefits from hundreds of voluntary hours put in by the increasing amount of volunteers. We have seen an increase in new volunteers since we introduced inductions every couple of months. On average, 5 volunteers a day help cover 56 hours per week assisting the staff in the day-to-day care of the animals. The volunteers are a major part of the work the charity does and are invaluable.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The financial year was very challenging due to covid restrictions, the lack of fund raising and donations received had a big impact on finances. However, we did manage to continue with our neutering clinic increasing to 3 days a week, employing a vet and nurse 24 hours a week.The decision to expand the clinic was in anticipation of the lack of appointments and neuters that were available at external vets.

We also had a new member of staff join WAW part-time on administration due to the increased work load of re-homing animals and the clinic.

During the period, we furloughed some staff to help with the out goings and relied heavily on the volunteers whilst maintaining skeleton staff to manage the centre.

Investment performance

The Trustees have decided that surplus funds not required for the day-to-day running of the charity are held deposit accounts to gain maximum income, flexibility and security of capital.

Page 1

Warrington Animal Welfare

Report of the Trustees for the Year Ended 31 March 2021

FINANCIAL REVIEW

Principal funding sources

The charity is supported by grants and the partnership with Cats Protection, however, a large part of the charity's income is dependant on donations from the general public, ecumenical organisations and the business community. Given the economic climate, the level of donations may fluctuate from year to year.

Reserves policy

The Trustees have decided, because of the dependence on external donors, to set the level of reserves at an amount equivalent to one year's unrestricted expenditure. With the ring-fencing of funds for the completion of the building work within the Designated Building Fund, the level of available cash in the General Reserves has risen to £95,511 and the charity will continue to work towards maintaining a level of £55,000 in available cash general reserves, being approximately 4 months operating costs.

Going concern

The Trustees are continually reviewing the operations of the charity and its ability to deliver its objects during the Covid 19 pandemic. The Trustees have followed Government Guidance and are seeking financial assistance where appropriate and making cost savings where possible. In the opinion of the Trustees significant financial pressure will be placed on the Charity as a result of the Covid 19 pandemic but the Trustees believe they have the structure and resources to ensure the Charity remains a going concern.

FUTURE PLANS

Due to the restricted space we have at the centre and the increasing number of volunteers, we are hoping to put a portable building at the entrance to accommodate the volunteers with a large refreshment area.

The remaining cat pods and original windows will be something we would look to replace in the coming year.

The neutering clinic has been very successful and we are hoping that, in the next financial year, we can employ a vet several days a week to neuter and treat animals on-site and also animals in the community.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Trust was formed and the constitution was adopted on 29th June 1996. The Trust is registered with the Charities Commission under charity number 1057149.

Recruitment and appointment of new trustees

The recruitment of new trustees is normally from the pool of volunteers who help the Charity and will be formally elected by the board of trustees at the AGM.

Induction and training of new trustees

All trustees are offered an induction package, including information about the charity, meetings with staff and Charity Commission trustee's leaflets. All trustees are invited to participate in relevant training.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1057149

Principal address

Warrington Animal Welfare Centre Slutchers Lane Bank Quay Warrington Cheshire WA1 1NA

Trustees

Mrs J Thornton Treasurer Mrs L Maudsley Secretary Mrs J M Pickett Mrs J A Atherton

Page 2

Warrington Animal Welfare

Report of the Trustees for the Year Ended 31 March 2021

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW

Advisers

Bankers

NatWest 23 Sankey Street Warrington WA1 1XG

Bath Building Society 15 Queen Street Bath BA1 2HN

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 27 April 2022 and signed on its behalf by:

Mrs J Thornton - Trustee

Page 3

Independent Examiner's Report to the Trustees of Warrington Animal Welfare

Independent examiner's report to the trustees of Warrington Animal Welfare

I report to the charity trustees on my examination of the accounts of Warrington Animal Welfare (the Trust) for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts 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 should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

L M Warburton FCA Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW

27 April 2022

Page 4

Warrington Animal Welfare

Statement of Financial Activities for the Year Ended 31 March 2021

31.3.21 Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 229,051 Charitable activities Animal care 250 Other trading activities 3 6,790 Investment income 4 82 Other income 6,300 Total 242,473 EXPENDITURE ON Raising funds - Charitable activities Animal care 107,886 Spay and neutering clinic 53,382 Other 10,194 Total 171,462 NET INCOME 71,011 RECONCILIATION OF FUNDS Total funds brought forward 250,008 TOTAL FUNDS CARRIED FORWARD 321,019	31.3.20 Total funds £ 159,919 2,750 3,846 290 4,530
	171,335 1,293 130,960 20,686 11,935
	164,874
	6,461 243,547
	250,008

The notes form part of these financial statements

Page 5

Warrington Animal Welfare

Balance Sheet 31 March 2021

31.3.21 Unrestricted funds Notes £ FIXED ASSETS Tangible assets 7 140,950 CURRENT ASSETS Debtors 8 12,650 Cash at bank 172,264 184,914 CREDITORS Amounts falling due within one year 9 (4,845) NET CURRENT ASSETS 180,069 TOTAL ASSETS LESS CURRENT LIABILITIES 321,019 NET ASSETS 321,019 FUNDS 10 Unrestricted funds 321,019 TOTAL FUNDS 321,019	31.3.20 Total funds £ 125,781 5,801 135,177 140,978 (16,751) 124,227 250,008 250,008 250,008 250,008

The financial statements were approved by the Board of Trustees and authorised for issue on 27 April 2022 and were signed on its behalf by:

L Maudsley - Trustee

J Thornton - Trustee

The notes form part of these financial statements

Page 6

Warrington Animal Welfare

Notes to the Financial Statements for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling and all values are rounded to the nearest pound (£) expect when otherwise stated.

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows;
the requirement of paragraph 3.17(d);
the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirement of paragraph 33.7.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Donations, are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants,is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. `

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Government grants

The accrual model has been adopted to recognise government grants in the year and are measured at the fair value of the asset received or receivable. Where a grant becomes repayable it is recognised as a liability when the repayment meets the definition of a liability.

Grant income in the year of £5,050 is in relation to the Coronavirus Job Retention Scheme, all conditions attached to the grant have been met.

continued...

Page 7

Warrington Animal Welfare

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES - continued

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Expenditure on charitable activities includes the costs incurred by the charity to enable it to fulfil its core operations.
Other expenditure represents those items not falling into any other heading.

Governance costs

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to statutory audit and legal fees together with an apportionment of overhead and support costs.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on cost Motor vehicles - 25% on cost

The land and buildings are maintained to a high standard and are therefore not depreciated.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with bank, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.

continued...

Page 8

Warrington Animal Welfare

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES - continued

Cash and cash equivalents Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Employee benefits

continued...

Page 9

Warrington Animal Welfare

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES - continued

Cash and cash equivalents

The costs of the short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2. DONATIONS AND LEGACIES

Animal adoptions Donations Gift aid Donated services and facilities Legacies 3. OTHER TRADING ACTIVITIES Fundraising events Services provided 4. INVESTMENT INCOME Deposit account interest	31.3.21 £ 9,010 145,748 991 - 73,302 229,051 31.3.21 £ - 6,790 6,790 31.3.21 £ 82	31.3.20 £ 4,172 143,404 1,743 600 10,000
		159,919
		31.3.20 £ 378 3,468 3,846 31.3.20 £ 290

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

continued...

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Warrington Animal Welfare

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

	31.3.21	31.3.20
Animal care worker	5	6

No employees received emoluments in excess of £60,000.

7. TANGIBLE FIXED ASSETS

Freehold property £ COST At 1 April 2020 122,588 Additions - Disposals - At 31 March 2021 122,588 DEPRECIATION At 1 April 2020 - Charge for year - Eliminated on disposal - At 31 March 2021 - NET BOOK VALUE At 31 March 2021 122,588 At 31 March 2020 122,588 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors VAT refundable Prepayments	Plant and machinery £ 5,367 - - 5,367 2,174 1,064 - 3,238 2,129 3,193	Motor vehicles £ 7,550 17,315 (7,550) 17,315 7,550 1,082 (7,550) 1,082 16,233 - 31.3.21 £ 1,150 9,758 1,742 12,650	Totals £ 135,505 17,315 (7,550) 145,270 9,724 2,146 (7,550) 4,320 140,950 125,781 31.3.20 £ - 4,065 1,736 5,801

continued...

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Warrington Animal Welfare

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

		31.3.21	31.3.20
		£	£
	Taxation and social security	1,248	528
	Other creditors	3,597	16,223
		4,845	16,751
10.	MOVEMENT IN FUNDS

Unrestricted funds General fund Designated building fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Designated building fund TOTAL FUNDS	At 1.4.20 £ 227,753 22,255 250,008 250,008 Incoming resources £ 242,473 242,473 At 1.4.19 £ 221,292 22,255 243,547 243,547	Net movement At in funds 31.3.21 £ £ 71,011 298,764 - 22,255 71,011 321,019 71,011 321,019 Resources Movement expended in funds £ £ (171,462) 71,011 (171,462) 71,011 Net movement At in funds 31.3.20 £ £ 6,461 227,753 - 22,255 6,461 250,008 6,461 250,008	At 31.3.21 £ 298,764 22,255
			321,019
			321,019
			71,011
			At 31.3.20 £ 227,753 22,255
			250,008
			250,008

continued...

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Warrington Animal Welfare

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund TOTAL FUNDS	Incoming resources £ 171,335 171,335	Resources Movement expended in funds £ £ (164,874) 6,461 (164,874) 6,461	Resources Movement expended in funds £ £ (164,874) 6,461 (164,874) 6,461
			6,461

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General fund Designated building fund TOTAL FUNDS	At 1.4.19 £ 221,292 22,255 243,547 243,547	Net movement in funds £ 77,472 - 77,472 77,472	At 31.3.21 £ 298,764 22,255
			321,019
			321,019

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General fund TOTAL FUNDS	Incoming resources £ 413,808 413,808	Resources Movement expended in funds £ £ (336,336) 77,472 (336,336) 77,472	Resources Movement expended in funds £ £ (336,336) 77,472 (336,336) 77,472
			77,472

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.

continued...

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Warrington Animal Welfare

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

12. BUILDING FUND

The charity has a designated building fund to ensure that there are adequate resources available to complete the building work which has also been released to general funds with the balance being held to meet any major repairs required in the future.

13. PENSION SCHEME

The charity operates a defined contribution scheme. The assets of the scheme are held separately from the assets of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £568 (2020 £547).

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Warrington Animal Welfare

Detailed Statement of Financial Activities for the Year Ended 31 March 2021

	31.3.21	31.3.20
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Animal adoptions	9,010	4,172
Donations	145,748	143,404
Gift aid	991	1,743
Donated services and facilities	-	600
Legacies	73,302	10,000
	229,051	159,919
Other trading activities
Fundraising events	-	378
Services provided	6,790	3,468
	6,790	3,846
Investment income
Deposit account interest	82	290
Charitable activities
Grants	250	2,750
Other income
Gain on sale of tangible fixed assets	1,250	-
Sundry income	-	4,530
Covid JRS grant	5,050	-
	6,300	4,530
Total incoming resources	242,473	171,335
EXPENDITURE
Raising donations and legacies
Fundraising costs	-	1,293
Charitable activities
Wages	55,231	61,169
Pensions	568	547
Insurance	1,096	1,167
Light and heat	3,964	4,933
Advertising and printing	353	566
Vets fees	31,246	47,445
Animal care	1,640	1,631
Motor expenses	3,411	1,921
Clinic costs	53,382	16,701
Plant and machinery	1,064	1,064
Motor vehicles	1,082	-
	153,037	137,144

This page does not form part of the statutory financial statements

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Warrington Animal Welfare

	Detailed Statement of Financial Activities
	for the Year Ended 31 March 2021
		31.3.21	31.3.20
		£	£
Support costs
Management
Telephone		1,184	1,446
Property repairs		1,084	5,513
Donations and subscriptions		370	743
Internet costs		2,903	2,437
		5,541	10,139
Finance
Bank charges		950	-
Other
Sundries		1,633	2,174
VAT disallowed		659	420
		2,292	2,594
Governance costs
Independent examiner's fees		1,000	700
Consultancy fees		7,047	11,595
Legal fees		-	250
Accountancy services		1,595	1,159
		9,642	13,704
Total resources expended		171,462	164,874
Net income		71,011	6,461

This page does not form part of the statutory financial statements

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