**REGISTERED CHARITY NUMBER: 1057149** ## **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 31 March 2022** ## **for** **Warrington Animal Welfare** **Warrington Animal Welfare** ## **Contents of the Financial Statements for the Year Ended 31 March 2022** |||**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|13| |**Detailed Statement of Financial Activities**|14|to|15| **Warrington Animal Welfare** ## **Report of the Trustees for the Year Ended 31 March 2022** The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. 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 £7,136 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 502 cats, 150 dogs, 40 rabbits and 14 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 again challenging which forced us to a decision that we had to cut our neutering clinic days 3 to 2. .The vet clinic is a major part of our work but, in the future, we hope to increase it back to 3 days per weeks. In July 2021 we welcomed a new member of staff full-time who had many years of experience working with dogs and also in December 2021 another full-time member of staff joined us working in the cattery. The remaining cat pods were updated so making the accommodation warmer and more comfortable for the cats in our care. In March 2022 we did a 3 day community neutering campaign in the Wigan area in memory of a dear colleague Andrea Jefferies who passed away in December 21. With our fantastic team of volunteer vets and nurses over 3 days we neutered 68 cats at our on site clinic, The neuter campaigns have a massive impact on the amount of unwanted litters we prevent from being born and is something we will continue finances permitted. We did have plans (or this financial year to site a portable cabin at the front of the building for the volunteers but due to financial restrictions this was not viable. Page 1 **Warrington Animal Welfare** ## **Report of the Trustees for the Year Ended 31 March 2022** ## **ACHIEVEMENT AND PERFORMANCE** ## **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. ## **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 held for building work within the Designated Building Fund, the General Reserves balance is £263,939 of which freely available cash is £128,382. The charity will continue to work towards maintaining a level of £75,000 in available cash general reserves, being approximately 4 months operating costs. ## **Going concern** The charity is concerned with the impact Covid 19 has had on the charity, The increase in animals being brought in for rehoming and the request for financial help from the public is impacting on the charity both financially and our lack space to accommodate animals. ## **FUTURE PLANS** The plans to be relocated due to redevelopment of the site have been put back for the foreseeable future by the developers so we are looking at ways to improve the centre. Constructing an emergency isolation unit for one dog and a cat isolation unit to house 2- 4 cats is planned for the next financial year. Its hoped by building a dog unit we can restrict the use of boarding dogs externally to cut down on our expenditure, In March 2023 we are planning another 3 day community neuter campaign covering Warrington, Widnes and Runcorn. ## **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 Page 2 f•r tht Y¢•r Emd¢d 31 Mw¢h 2022 Trnste Mrs J Thornton Treasurer MT5 L Maud51ey S• Mrs J M Pickett Mr5 J A Alherton (resi8rtd 7.521) IndependtTrt E5•ml#er Vois¢y & Th) LLP Chsrteyed Accountants 8 Winmarleigh Strcet Warrington Cheshire WAI IJW Adwlsen Bank¢ry NatWe5t 23 Sankey Sire¢¢ W4rriD8WJn WAI IXG Bath Buildtn8 Sofflety IS QuecD Str BAI 2HN STATEMENT OF TRUSTEES, RLSfoNsiBILITIES The trwt¢es hre r¢spoDsli JIC for preparing the W of the Tr￿ and the finArtCi￿ in accordance wryth •￿1]¢￿bIt law and United Kin8&rfn ACCO4￿tin$ Standgrd5 (UDi*d Kingkn Genernlly AL¥ept¢d AceouniinB PTrL'ti¢e). Th¢ low applicabl¢ to c￿￿[1¢1￿ iti F4land 4Dd W8le& the Cb•Tities Art 2011, Clwity (A¢￿￿nts Lttd Reports) ReBulalion3 2008 and the provisi￿￿* of th¢ trwt deed r¢quiY¢5 the preparr fin8n¢ial ststements for cach financial year which give o true and fair view of the style of affait5 of thc chwity 8nd of the incomin8 re50urc&% and applicution of r￿uT¢* including th¢ income CA￿￿"t￿¢, of the rtrthrity for that period. In preprin¥ those flnHnci*l u¢Atemtht4 the trus*es are requittd s¢l¢cl suitablo w)licies attd apply them con5i#rn￿T. observe the m¢thiML4 and priDcIplL￿ in the Charity SORP: rnak¢jud8¢mcrttS and estimates thai reJ8onablc 8Th1 . pr¢p8rt the finan¢ial statements on the 80in8 cOr￿¢M bHSi$ Urtk85 it 18 iW4XOFfflate ￿ presume that the ¢lwity will ontitiue in busin¢s The trustees r¢sF4Jnsibk for kryin8 pt(ftT r Date: ............................................. 30th January 2023 Page 4 **Warrington Animal Welfare** ## **Statement of Financial Activities for the Year Ended 31 March 2022** |31.3.22
Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
144,566
**Charitable activities**
Animal care
1,750
Other trading activities
3
15,464
Investment income
4
25
Other income
14,578
**Total**
176,383
**EXPENDITURE ON**
**Charitable activities**
5
Animal care
150,646
Spay and neutering clinic
65,980
Other
7,308
**Total**
223,934
**NET INCOME/(EXPENDITURE)**
(47,551)
**RECONCILIATION OF FUNDS**
Total funds brought forward
321,019
**TOTAL FUNDS CARRIED FORWARD**
273,468|31.3.21
Total
funds
£
229,051
250
6,790
82
6,300| |---|---| ||242,473| ||107,886
53,382
10,194| ||171,462| ||71,011
250,008| ||321,019| The notes form part of these financial statements Page 5 WArrfrt8ton Anlm*l Welfwe Balanee Sheet 31 M•r¢b 2022 31.3.22 Unrestrided fun& 31.3.21 FIXED ￿ETs Tangibl¢ &%8¢ts 135J57 140.950 CURREiYf ASSETS 9,150 153,040 12.650 172.264 Cash at bank 162,1 184,914 CREDITORS Amounts fallin8 du¢ within one year 10 124.279) (4.845) NET CURRENT ASSETS 137.911 180,069 TOTAL ASSETS LESS CURRENT LIABILfwiES 273,468 321,019 NET A&8ETS 273.468 321,019 FUNDS Uywestriet¢d funds 273.468 321,019 TOTAL FUNDS 273,468 321,019 Tr fiDan¢ial ststrments w¢r¢ approved by the Bowd of Trustees and 4uthoriskxI for i8SU¢ . 8ttd were signed on its behalf by.. L Mwdsley- Trnstee J Tlk*nion- Tn￿(¢¢ The ll￿e$ forni pwrt of these finwjcial stalemcnts Page 6 **Warrington Animal Welfare** ## **Notes to the Financial Statements for the Year Ended 31 March 2022** ## **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 £1,935, £1,750 is in relation to HBC grants and £185 is in relation to the Coronavirus Job Retention Scheme, all conditions attached to the grant have been met.(2021: £5,050) continued... Page 7 **Warrington Animal Welfare** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022** ## **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 2022** ## **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 2022** ## **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
Legacies
**3.**
**OTHER TRADING ACTIVITIES**
Services provided
**4.**
**INVESTMENT INCOME**
Deposit account interest
**5.**
**CHARITABLE ACTIVITIES COSTS**
Animal care
Spay and neutering clinic|Direct
Costs
£
139,426
65,980
205,406|31.3.22
£
97,090
43,548
3,928
-
144,566
31.3.22
£
15,464
31.3.22
£
25
Support
costs
£
11,220
-
11,220|31.3.21
£
9,010
145,748
991
73,302| |---|---|---|---| ||||229,051| ||||31.3.21
£
6,790
31.3.21
£
82
Totals
£
150,646
65,980| ||||216,626| ## **6. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021. continued... Page 10 **Warrington Animal Welfare** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022** ## **7. STAFF COSTS** The average monthly number of employees during the year was as follows: |Animal care worker
No employees received emoluments in excess of £60,000.
**8.**
**TANGIBLE FIXED ASSETS**
Freehold
Plant and
property
machinery
£
£
**COST**
At 1 April 2021 and 31 March 2022
122,588
5,367
**DEPRECIATION**
At 1 April 2021
-
3,238
Charge for year
-
1,064
At 31 March 2022
-
4,302
**NET BOOK VALUE**
At 31 March 2022
122,588
1,065
At 31 March 2021
122,588
2,129
**9.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
VAT refundable
Prepayments
**10.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors||31.3.22
8
Motor
vehicles
£
17,315
1,082
4,329
5,411
11,904
16,233
31.3.22
£
-
6,555
2,595
9,150
31.3.22
£
1,002
23,277
24,279||31.3.21
5
Totals
£
145,270| |---|---|---|---|---| |||||4,320
5,393| |||||9,713| |||||135,557| |||||140,950| |||||31.3.21
£
1,150
9,758
1,742| |||||12,650| |||||31.3.21
£
1,248
3,597| |||||4,845| continued... Page 11 **Warrington Animal Welfare** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022** ## **11. 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**|At 1.4.21
£
298,764
22,255
321,019
321,019
Incoming
resources
£
176,383
176,383|Net
movement
At
in funds
31.3.22
£
£
(47,551)
251,213
-
22,255
(47,551)
273,468
(47,551)
273,468
Resources
Movement
expended
in funds
£
£
(223,934)
(47,551)
(223,934)
(47,551)|At
31.3.22
£
251,213
22,255| |---|---|---|---| ||||273,468| ||||273,468| ||||(47,551)| ## **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|Net
movement
in funds
£
71,011
-
71,011
71,011|At
31.3.21
£
298,764
22,255| |---|---|---|---| ||||321,019| ||||321,019| Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
242,473
242,473|Resources
Movement
expended
in funds
£
£
(171,462)
71,011
(171,462)
71,011|Resources
Movement
expended
in funds
£
£
(171,462)
71,011
(171,462)
71,011| |---|---|---|---| ||||71,011| continued... Page 12 **Warrington Animal Welfare** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022** ## **11. MOVEMENT IN FUNDS - continued** 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 1.4.20
£
227,753
22,255
250,008
250,008|Net
movement
in funds
£
23,460
-
23,460
23,460|At
31.3.22
£
251,213
22,255| |---|---|---|---| ||||273,468| ||||273,468| 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
£
418,856
418,856|Resources
Movement
expended
in funds
£
£
(395,396)
23,460
(395,396)
23,460|Resources
Movement
expended
in funds
£
£
(395,396)
23,460
(395,396)
23,460| |---|---|---|---| ||||23,460| ## **12. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2022. ## **13. 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. ## **14. 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 £902 (2021 £568). Page 13 ## **Warrington Animal Welfare** ## **Detailed Statement of Financial Activities for the Year Ended 31 March 2022** ||31.3.22|31.3.21| |---|---|---| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Animal adoptions|97,090|9,010| |Donations|43,548|145,748| |Gift aid|3,928|991| |Legacies|-|73,302| ||144,566|229,051| |**Other trading activities**||| |Services provided|15,464|6,790| |**Investment income**||| |Deposit account interest|25|82| |**Charitable activities**||| |Grants|1,750|250| |**Other income**||| |Gain on sale of tangible fixed assets|-|1,250| |Sundry income|1,390|-| |Covid JRS grant|184|5,050| |Commission received|13,004|-| ||14,578|6,300| |**Total incoming resources**|176,383|242,473| |**EXPENDITURE**||| |**Charitable activities**||| |Wages|80,195|55,231| |Social security|95|-| |Pensions|902|568| |Insurance|1,801|1,096| |Light and heat|6,036|3,964| |Advertising and printing|1,290|353| |Vets fees|28,796|31,246| |Animal care|14,049|1,640| |Motor expenses|1,933|3,411| |Clinic costs|64,916|53,382| |Plant and machinery|1,064|1,064| |Motor vehicles|4,329|1,082| ||205,406|153,037| |**Support costs**||| |**Management**||| |Telephone|1,176|1,184| |Carried forward|1,176|1,184| This page does not form part of the statutory financial statements Page 14 ## **Warrington Animal Welfare** ||**Detailed Statement of Financial Activities**||| |---|---|---|---| ||**for the Year Ended 31 March 2022**||| |||31.3.22|31.3.21| |||£|£| |**Management**|||| |Brought forward||1,176|1,184| |Property repairs||4,116|1,084| |Donations and subscriptions||341|370| |Internet costs||3,515|2,903| |||9,148|5,541| |**Finance**|||| |Bank charges||1,302|950| |**Other**|||| |Sundries||1,660|1,633| |VAT disallowed||412|659| |||2,072|2,292| |**Governance costs**|||| |Independent examiner's fees||1,200|1,000| |Consultancy fees||4,124|7,047| |Accountancy services||682|1,595| |||6,006|9,642| |Total resources expended||223,934|171,462| |**Net (expenditure)/income**||(47,551)|71,011| This page does not form part of the statutory financial statements Page 15