**Charity number: 1067498** ## **CROYDON ANIMAL SAMARITANS** ## **UNAUDITED** **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 DECEMBER 2022** ## **CROYDON ANIMAL SAMARITANS** ## **CONTENTS** ||Page| |---|---| |**Reference and administrative details of the Charity, its Trustees and advisers**|1| |**Trustees' report**|2 - 4| |**Independent examiner's report**|5| |**Statement of financial activities**|6| |**Balance sheet**|7| |**Notes to the financial statements**|8 - 16| ## **CROYDON ANIMAL SAMARITANS** ## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2022** **Trustees** Barbara Allen Anna Nikolic John Moore, Secretary Jean Frazer Karen Caterer-Stentifold Ivan House, Treasurer Kenneth Hills, Chair (appointed 6 December 2022) Gerda Glage (appointed 6 December 2022) Karen Gleaves (appointed 6 December 2022) **Charity registered number** 1067498 **Principal office** 136 Cherry Orchard Road Croydon CR0 6BB Page 1 ## **CROYDON ANIMAL SAMARITANS** ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2022** The Trustees present their annual report together with the financial statements of the Croydon Animal Samaritans for the year 1 January 2022 to 31 December 2022. ## **Objectives and activities** ## **a. Policies and objectives** The primary objective of the Croydon Animal Samaritans (CAS) is to relieve the suffering of animals. The mission of CAS is to help in as many animals as can be properly cared for, restore them to health and, where possible, find them good new homes or provide sanctuary and safety for life. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'. ## **b. Activities undertaken to achieve objectives** The financial year ended 31 December 2022 continued to show why this charity is so important in the community in which it serves. Our members and supporters showed how much the charity means to them through their generosity in terms of donations, gifts, legacies and event participation. They continue to challenge us to ensure the charities longevity and progression. Preserving the financial security of the charity remains one of our main priorities alongside relieving the suffering of animals. Significant financial support continues to come from generous benefactors who recognise CAS in their wills. Whilst these legacies are gratefully received, they are also unpredictable in nature. Therefore, the management team and trustees continue to focus on generating income in other ways and carefully managing costs to ensure CAS can continue to offer a haven for animals in the long term. Our activities were constantly reviewed against those priorities of animal welfare and financial security. A more focused approach on fund raising led the charity to increase use of social media and increase the volume of grant applications, both of which have laid solid foundations for the future. As a result of these efforts and others, income derived from sales of goods and fundraising was up on 2020. ## **Achievements and performance** Whilst this report relates to our 2022 financial statements it is important to note the impact of the Covid-19 pandemic on our financial security and ability to meet our objectives. The full financial effects of this will not be known for some time. Our charity shop reopened and trading income was increased over 2020. The closure due to Covid-19 gave the opportunity to brighten up the exterior and interior of the shop, and make a start on getting a system implemented whereby gift aid can be claimed on shop sales. The hard work of our colleagues and volunteers is extremely appreciated by the trustees, and by our animals who ultimately benefit greatly from the care and love given to them. The table below shows Total Re-Homed animals during 2021 and 2022: |Species|2021|2022| |---|---|---| |Cats|441|324| |Dogs|8|6| |Rabbits|4|3| Page 2 **CROYDON ANIMAL SAMARITANS** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022** ## **Financial review** ## **a. Going concern** After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. ## **b. Reserves policy** Reserves at the year end were £500,389 (2021: £430,165). The trustees view this level as necessary for the charity to continue fulfilling its objectives should any income generating activities be temporarily curtailed, and the unpredictability of some income streams. The charity would not wish for the reserves to fall below £120,000 which is approximately six months of running costs. The policy of the charity is to also continue to build the reserves so that they are available to further develop the objects of the charity when required. ## **c. Financial position** The Statement of Financial Actvities shows a surplus for the year of £70,224 (2021: Surplus of £163,848). Reserves stand at £500,389 (2021: £430,165). ## **d. Principal risks and uncertainties** The Board have assessed the major risks to which the charity is exposed in particular those relating to the operation and finance of the charity. Although we are satisfied that systems are in place to mitigate the charity's exposure to major risk, financial controls are constantly reviewed and improvements have been made during 2022. The Trustees are aware of the continuing potential economic and social effects of Covid-19 virus outbreak. The full impact of the pandemic on the UK economy is being seen. The charity will continue to seek to mitigate the risk by following the UK Government's guidelines and adapting/developing its own internal strategy. ## **Structure, governance and management** ## **a. Constitution** Croydon Animal Samaritans is a registered charity, number 1067498, and is constituted under a Trust deed. ## **b. Methods of appointment or election of Trustees** The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. Page 3 CROYDON ANIMAL SAPAARrrANS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 310ECEMBER 2022 Statement of Tru$tffi•' rn•pon•lblllti The Tnjstees are responsible for preparing the Trustee5' report and the financial statements in x¢ordan¢e with applicable law and Unrted ￿'ngdoM Accounkn'ng Standards (Unrted ￿'ngdoM Generally Acc8pt8d Acmunling Pra¢ticel. The law appluble to charities in Erykand & Wab8s roquires the Trustees lo prepare financ￿1 Statements for each financial year wh￿h give a true and lair view of the state of affairs of the Chanty and of rts incoming resources and appI￿atson of resources, including its income and expenditure. for that perKyJ. In preparing these financial staternenls, the Trustees are required to.. select suitabk a£counting [d￿leS and then apply them consiSten￿y.' observe the melhcxjs and principles of the Charities SORP IFRS 1021.. make jLbdgements and accounting eslimales that are reasonable and prudent., stsle whether appI￿able UK Accounting Standard$ IFRS 1021 have been followed. subject to any material departures disclosed and expkined in the finan¢01 statements,. prepare the finan¢ial statements on the g￿n9 concern basis unless it is inappropnate to presume that the Chanty will continue in business The TTusto8s are r¢s￿nSIble for kee￿n9 adequate accountsng record$ that are SUffiC￿nt to show and explain the Chanty's transactions and disckjse wrth reasonable a¢¢uracy al any time the financ￿1 position of the Charity and enable them lo ensure that the financBI statements comply with the charit￿S Act 2011, the Charity (Accounts and Reportsl Regulations 2008 and the Provis￿n$ of the Trust deed. They are also responsible for safeguarding the asset$ of the Chanty and hence for taking reasonaNe $leps for the prevenlK)n and deteCt￿n of fraud and other irregularities. Approved by Order of the members ot the board of Trustees ￿ 81h January 2024 and syned on their behalf by.. ofi Ivan House Trustee Page 4 CROYDON ANIMAL SAMARITANS INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 Independent oxarnlnerfs report to the Trusteos of Croydon Anlmal Samaritans Ilho Ch•rlty') I rewrt to the chanty Trustees on my examinkn.on of the accounts of the Charity for the year ended 31 December 2022. ResponsSblllll•s and basls of rnport As the Trustees of the Charity you are responsible for the PTeparatK)n of the accounts in accordance wlh the requirements of the Charthes kt 2011 llhe 2011 Att) I rewrt in respect of my examinatron of the Charity's accounts carned out under SeCt￿n 145 of the 2011 Act and in carying out my examination I have followed the appluble Direth"ons given by the Charity CommisS￿n under sectson 14515llbl of the 2011 Act. Independent examinerfs statom•nt Your attention is drawn lo the fact that the Charty has prepared the accounts in accordance with Accounting and Reporting by charit￿s.. Statement of Recommended Practu appI￿able to chanties preparing their accounts in accordance with Ihe Financial ReForts'ng Stsndard applicable in the UK and Republ￿ of Ireland IFRS 1021 in preference lo the Accountsng and Rewrtj'ng by Charities." Statement of Recommended praCt￿e issued on 1 April 2005 which is referred lo in the extant regulations bul has t*en withdrawn. l understand that this has been done in order for accounts to prowde a true and fair view in accordance with the Generally Accepted Accounting PraCt￿e effectrve for reFKJrts'ng pen¢yJs beginning on or after 1 January 2015. I have completed my examinalM)n. I confim that no matters have come to my attention in COnnect￿n wrth the examinatK>n giving me cause to b￿￿Ve that in any matenal respect. accountsng records were not kept in respect of the Charty as required by section 130 of the 2011 Act." or the a¢¢ounts do not actord wrth those records: or the accounts do not comply WFth the appluble requirements conceming the fofm and content of accounts set out in the Chanties (Accounts and Reports) RegulatK)ns 2008 other than any requirement that the attounts give a Ime and fairf viewwhth is not a matter consmlered as part of an independent examination. I have no concems and have Come across no other matters in o)nnection with the examination to wh￿h attent￿n should be drawn in this repcKt in order to enab￿ a proper understsnding of the accounts to ￿ re&hed. This ￿port is made sokly to the cl￿nty'S Trustees, as a tody. in a¢wdance wrth Part 4 of the Charities (Accounts and Reports) Regulat￿n$ 2008. My work has been undertaken $0 that I might slate to the Charity's Trustees those matters l am required to stale to them in an Independent examinerfs report and for no other purpose. To the fullest extent permitted by law. I do nol accepl or assume ￿SPonSibl1￿ to anyone other than the Chanly and the Chanty's Trustees as a body. for my work or for this retKKi. s￿ned". Dated. ￿ January 2024 lan Rowe ACA 13 Wallace Crescent, Carshalton, SM5 3SU Page 5 **CROYDON ANIMAL SAMARITANS** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022** |**Note**
**Income from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Other income
7
**Total income**
**Expenditure on:**
Raising funds
8
Charitable activities
9
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2022**
**£**
**170,594**
**40,881**
**43,841**
**515**
**(10,405)**|**Total**
**funds**
**2022**
**£**
**170,594**
**40,881**
**43,841**
**515**
**(10,405)**|_Total_
_funds_
_2021_
_£_
_275,133_
_54,922_
_31,439_
_6,023_
_25,298_| |---|---|---|---| ||**245,426**
**14,032**
**161,170**|**245,426**|_392,815_| |||**14,032**
**161,170**|_11,724_
_217,243_| ||**175,202**|**175,202**|_228,967_| ||**70,224**|**70,224**|_163,848_| ||**430,165**
**70,224**|**430,165**
**70,224**|_266,317_
_163,848_| ||**500,389**|**500,389**|_430,165_| The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 8 to 16 form part of these financial statements. Page 6 ## **CROYDON ANIMAL SAMARITANS** ## **BALANCE SHEET AS AT 31 DECEMBER 2022** |**Note**
**Fixed assets**
Tangible assets
13
**Current assets**
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Unrestricted funds
15
**Total funds**|**491,945**|**2022**
**£**
**8,444**
**8,444**
_429,424_
_429,424_
_(7,786)_
**491,945**
**500,389**
**500,389**
**500,389**
**500,389**|_2021_
_£_
_8,527_| |---|---|---|---| ||||_8,527_
_421,638_| ||**491,945**
**-**||| ||||| ||||_430,165_| ||||_430,165_| ||||_430,165_| ||||_430,165_| The financial statements were approved and authorised for issue by the Trustees on XX XXXXXX XXXX and signed on their behalf by: Ivan House Trustee The notes on pages 8 to 16 form part of these financial statements. Page 7 **CROYDON ANIMAL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** ## **1. General information** Croydon Animal Samaritans is a registered charity. The registered number of the charity is 1067498 and its principal address is 236 Pampisford Road, South Croydon, CR2 6DB. ## **2. Accounting policies** ## **2.1 Basis of preparation of financial statements** The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. Croydon Animal Samaritans 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. ## **2.2 Income** All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable. Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service. Page 8 **CROYDON ANIMAL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** ## **2. Accounting policies (continued)** ## **2.3 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. ## **2.4 Interest receivable** 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 institution with whom the funds are deposited. ## **2.5 Tangible fixed assets and depreciation** Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, . Depreciation is provided on the following basis: |Fixtures and fittings|- 13%|reducing balance| |---|---|---| |Office equipment|- 20%|straight line| ## **2.6 Cash at bank and in hand** Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Page 9 **CROYDON ANIMAL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** ## **2. Accounting policies (continued)** ## **2.7 Liabilities and provisions** Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost. ## **2.8 Financial instruments** The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. ## **2.9 Fund accounting** General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Investment income, gains and losses are allocated to the appropriate fund. ## **3. Income from donations and legacies** |Donations
Legacies|**Unrestricted**
**funds**
**2022**
**£**
39,534
131,060|**Total**
**funds**
**2022**
**£**
**39,534**
**131,060**|_Total_
_funds_
_2021_
_£_
_74,284_
_200,849_| |---|---|---|---| ||170,594|**170,594**|_275,133_| Page 10 ## **CROYDON ANIMAL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** ## **4. Income from charitable activities** |Income from charitable activities - Animal welfare and
rehoming
**5.**
**Income from other trading activities**
**Income from fundraising events**
Shop income
**6.**
**Investment income**
Rent income
Interest received|**Unrestricted**
**funds**
**2022**
**£**
40,881|**Total**
**funds**
**2022**
**£**
**40,881**|_Total_
_funds_
_2021_
_£_
_54,922_| |---|---|---|---| ||
**Unrestricted**
**funds**
**2022**
**£**
43,841|
**Total**
**funds**
**2022**
**£**
**43,841**|
_Total_
_funds_
_2021_
_£_
_31,439_| ||
**Unrestricted**
**funds**
**2022**
**£**
-
515|
**Total**
**funds**
**2022**
**£**
**-**
**515**|
_Total_
_funds_
_2021_
_£_
_6,000_
_23_| ||515|**515**|_6,023_| Page 11 **CROYDON ANIMAL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** ## **7. Other incoming resources** |Other income
Gift aid|**Unrestricted**
**funds**
**2022**
**£**
2,913
(13,318)|**Total**
**funds**
**2022**
**£**
**2,913**
**(13,318)**|_Total_
_funds_
_2021_
_£_
_16,532_
_8,766_| |---|---|---|---| ||(10,405)|**(10,405)**|_25,298_| Other income includes grant income of £14,860 (2021: £14,860). ## **8. Expenditure on raising funds** ## **Costs of raising voluntary income** |Fund raising service
**Fundraising trading expenses**
Shop rates
Shop utilities
Till rental, services and depreciation
Commercial waste removal
Shop expenses|**Unrestricted**
**funds**
**2022**
**£**
216|**Total**
**funds**
**2022**
**£**

**216**|_Total_
_funds_
_2021_
_£_
_987_
_Total_
_funds_
_2021_
_£_
_409_
_1,217_
_1,402_
_531_
_7,178_| |---|---|---|---| ||**Unrestricted**
**funds**
**2022**
**£**
2,047
2,633
1,950
126
7,060|**Total**
**funds**
**2022**
**£**

**2,047**

**2,633**

**1,950**

**126**

**7,060**|| ||13,816|
**13,816**|_10,737_| Page 12 ## **CROYDON ANIMAL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** ## **9. Analysis of expenditure on charitable activities** ## **Summary by fund type** |Animal welfare and rehoming|**Unrestricted**
**funds**
**2022**
**£**
161,170|**Total**
**funds**
**2022**
**£**
**161,170**|_Total_
_funds_
_2021_
_£_
_217,243_| |---|---|---|---| **10. Analysis of expenditure by activities** |Animal welfare and rehoming
**Support costs**
Insurance
Repairs and maintenance
Depreciation
Computer expenses
Accountancy
Sundry expenses|**Activities**
**undertaken**
**directly**
**2022**
**£**
158,651|**Support**
**costs**
**2022**
**£**
2,519|**Total**
**funds**
**2022**
**£**
**161,170**|_Total_
_funds_
_2021_
_£_
_217,243_| |---|---|---|---|---| |||
**Unrestricted**
**funds**
**2022**
**£**
509
11
1,103
90
-
806|
**Total**
**funds**
**2022**
**£**
**509**
**11**
**1,103**
**90**
**-**
**806**|
_Total_
_funds_
_2021_
_£_
_846_
_1,107_
_1,161_
_90_
_-_
_310_| |||2,519|**2,519**|_3,544_| ## **11. Support costs** Page 13 ## **CROYDON ANIMAL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** ## **12. Trustees' remuneration and expenses** During the year, no Trustees received any remuneration or other benefits _(2021 - £nil)._ During the year ended 31 December 2022, expenses totalling £21,551 _(2021 - £34,660)_ were reimbursed to four trustees (2021 - five trustees) relating to fostering and shop expenses. ## **13. Tangible fixed assets** |**Cost or valuation**
At 1 January 2022
Additions
At 31 December 2022
**Depreciation**
At 1 January 2022
Charge for the year
At 31 December 2022
Net Book Value
At 31 December 2022
_At 31 December 2021_|**Fixtures and**
**fittings**
**£**
**12,501**
**666**|**Fixtures and**
**fittings**
**£**
**12,501**
**666**|**Office**
**equipment**
**£**
**1,150**
**730**|**Office**
**equipment**
**£**
**1,150**
**730**|**Total**
**£**
**13,651**
**1,396**|**Total**
**£**
**13,651**
**1,396**| |---|---|---|---|---|---|---| ||**13,167**|||**1,880**|**15,047**|| |||**4,757**
**1,103**||**367**
**376**||**5,124**
**1,479**| |||**5,860**||**743**||**6,603**| |||**7,307**||**1,137**||**8,444**| |||_7,744_||**783**||**8,527**| Page 14 ## **CROYDON ANIMAL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** ## **14. Creditors: Amounts falling due within one year** |Trade creditors|**2022**
**£**
**-**|_2021_
_£_
_7,786_| |---|---|---| ## **15. Statement of funds Statement of funds - current year** |**Unrestricted funds**
General Funds - all funds
**Statement of funds - prior year**
**Unrestricted funds**
General Funds - all funds|**Balance at 1**
**January**
**2022**
**£**
**430,165**
**Balance at 1**
**January**
**2021**
**£**
**_266,317_**|**Income**
**£**
**Expenditure**
**£**
**245,426**
**(175,202)**
**Income**
**£**
**Expenditure**
**£**
**_392,815_**
**_(228,967)_**|**Balance at**
**31**
**December**
**2022**
**£**
**500,389**| |---|---|---|---| ||||
**Balance at**
**31**
**December**
**2021**
**£**
**_430,165_**| Page 15 ## **CROYDON ANIMAL SAMARITANS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** ## **16. Analysis of net assets between funds** ## **Analysis of net assets between funds - current period** |Tangible fixed assets
Current assets
Creditors: amounts falling due within one year
**Analysis of net assets between funds - prior period**
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year|**Unrestricted**
**funds**
**2022**
**£**
8,444
491,945
-|**Total**
**funds**
**2022**
**£**
**8,444**
**491,945**
**-**| |---|---|---| ||500,389|**500,389**| ||
**Unrestricted**
**funds**
**2021**
**£**
_8,527_
_429,424_
(7,786)|**Total**
**funds**
**2021**
**£**
**_8,527_**
**_429,424_**
**(7,786)**| ||_430,165_|**_430,165_**| Page 16 ## **CROYDON ANIMAL SAMARITANS** ## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020** . Page 20