**ANIMALS IN NEED Incorporating Maxicare Stray Dog Rehoming The Algernon Trust** Pine Tree Farm London Road, Little Irchester Northamptonshire NN8 2EH Sanctuary 01933 278080 Kennels 01933 270270
## **Report of the Trustees for the year ended September 2021**
The Trustees present their Report along with the consolidated financial statements of the Charity and its subsidiary for the year ended September 2021. The financial statements have been prepared and comply with the Charity’s Trust Deed. Animals In Need is a charity registered with the Charity Commission under Registration Number 1068222.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 2015).
## **Mission Statement**
We see it as our responsibility to rescue sick, injured, trapped and distressed wild and domestic animals, and provide veterinary treatment where necessary, care for and rehabilitate animals until they can be released or rehomed.
In shaping our objectives for the year and planning our activities, the Trustees have considered the Charity Commission’s guidance on public benefit, including the guidance “public benefit: running a charity (PB2).
## **Activities**
Animals In Need is a rescue organisation run by a small number of paid staff, assisted by volunteers. We attend animal casualties in the Northamptonshire area. We attend to both domestic and wild animals, and in 1999 were asked by Northamptonshire Police to work with them, attending road traffic accidents and out of hours emergencies.
Feeding and caring for the injured animals we rescue is most important, especially in cases of young orphaned birds, which need hand feeding every hour from dawn till dusk. Also young hedgehogs who haven’t reached the required weight to survive hibernation over the winter months need to be kept warm and fed, as do swans that have incurred injuries, many from fishing tackle that they have swallowed or become entangled in.
Roy and Annie Marriott reside on site in the sanctuary bungalow, with permission to do so from the Charity Commission, in order that they can provide 24/7 care to the animals.
## **How We Work**
We save and rehome thousands of animals every year, along with mentoring and teaching Volunteers the correct animal care. We are well known for offering work experience to veterinary colleges, and we pride ourselves on being a local employer.
We have on site hospital facilities for all the animals, along with the support of a 24 hour of hours veterinary surgery.
Most important to the Charity, we have a “Non Destruct Policy” for all our animals.
## **Voluntary Help and Gifts In Kind**
The Trustees are extremely thankful for the number of Volunteers and paid Staff that continue to provide valuable support by providing care for all of the animals at the sanctuary, staffing the shop, along with the fundraising events, and daily walking the dogs in our care.
The public have also been very generous in providing gifts in kind, particularly food for al the animals in our care along with bedding.
## **Charity Shop and Cafe**
We have a Charity Shop on the outskirts of Northampton Town Centre, which is run by Volunteers.
We run a very successful Vegan Cafe on site, which is open at weekends. This is a fantastic attraction to raise funds and awareness of the sanctuary.
## **What We Did – Activities and fundraising events**
## **Activities**
We continue to provide daily care for all of the animals ensuring, where applicable, they are all fully vaccinated, neutered, microchipped, flea-treated and worked. All animals are cleaned out daily to a high standard.
## **Fundraising Events**
Each year Animals In Need runs several fundraising events. Past events include:
Fun Dog Shows
Sky Dives
Pack Walks
Vegan Fayres
Open Days
During 2020/21 many of our physical fundraising events had to be cancelled due to COVID restrictions, however we replaced these with online events where possible.
## **Financial Review**
Please see attached accounts which set out our financial position at the end of the period. The income has in the main been generated by fundraising events, as well as through legacies and bequests and adoption fees.
Day to day outgoings include feed and vet bills, utilities and general running costs for the sanctuary and the emergency vehicles. It would be impossible to run the Charity without a small number of paid Staff, although the majority of the workers are Volunteers. Larger outgoings include new buildings and maintenance work to the existing ones, which are constantly evolving so as to provide improved accommodation for the animals residing within them.
The total income generated in the year was £433,398 with running costs of £377,942, with a surplus over expenses of £55,456.
We always hold in reserve enough funds to cover our running costs for the forthcoming 12 months. This is so that we can continue to look after the animals in our care for that period, with the same number of paid Staff, and funds to cover projected utility costs, whilst allowing ourselves time to potentially raise further funding so that we can continue our work beyond that cut-off date.
We have a governing document, which sets out our aims and guidance for the Trustees. We appoint Trustees based on their dedication and commitment to the Charity, backed up by their beliefs and ethics, ensuring that the Charity continues to run for the same reasons that it was founded. The Trustees are conscious of the need to use funds wisely, and meet on a monthly basis to discuss how to move the Charity forward, without jeopardising what we have already accomplished.
We would hope that in the future we are able to continue to grow as a Charity, thus being able to rescue, rehabilitate and rehome as many animals as possible, although we are realistic as to ensuring that those that come in are given adequate space and the best care available, without over-crowding them.
## **Our Patrons and Supporters**
As well as our amazing Staff and Volunteers, we are lucky enough to have some great patrons and supporters.
## **Heather Mills – Patron**
Heather Mills weas born in Aldershot, Hampshire, and is also a Patron for VIVA and the Vegetarian and Vegan Foundation. She set up a restaurant called VBites, and supplies a food range previously known as Redwoods based in Corby. This now includes the brands Cheatin, VegiDeli and Cheezly.
## **Vets4Pets Northampton**
Vets4Pets set out to become a local vet with a difference – and what a difference they make to us here at Animals In Need! Jenny and the Northampton team have supported us for several years, and we are so grateful for all their help.
## **Nathan Watson – Dog Behaviourist**
Nathan Watson is a member of the Association of Professional Dog Trainers (APDT). Qualified with the Academy of Dog Training and Behaviour (ADTB). CRB checked and fully insured with Pet Plan Sanctuary. He specialises in the rehabilitation and preventative training of dogs and puppies nationwide, and is now working directly with us here at Animals In Need, proving the Restart4Rescues scheme.
## **Structure Governance and Management**
The Charity is unincorporated governed by its Charitable Trust Deed made on 3[rd] December 1997.
## **Trustees and Paid Staff**
## **Trustees**
We have 3 Trustees who are responsible for overseeing the general running of the sanctuary. Our Trustees are unpaid, and do not request expenses. Each Trustee takes responsibility for monitoring the Charity’s activities in specific operational areas, along with chairing regular monthly meetings. The Trustees are:
Roy Marriott (Chairman)
Jean Jones (Animal Welfare)
Sally Smith (Secretary/Treasurer/Human Resources)
There should always be 3 Trustees at any time. Trustees are selected on the basis of their ethics towards animals, meet the criteria of being at least vegetarian, and based on their skills and expertise.
## **Paid Staff**
Annie – Full time (Sanctuary Manager)
Emma – Full time
Lizzie – Full time
Beki – Full time
Jasmine – Full time
Abi – Full time
Mike – Full time
Hollie – Part time Sat & Sun 8-5
Zoe – Part time Mon, Wed & Fri
Thomas – Part time (flexible)
All paid Staff and Volunteers are given an induction, and are provided with all the information and training required to safely fulfil their roles.
## **Trustees’ Responsibility in relation to the Financial Statements**
The Trustees are responsible for preparing an Annual Report and 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 requires the Trustees to prepare Financial Statements for each 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 for the Charity for that period. In preparing the Financial Statements the Trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the applicable Charities SORP
- Make judgments and estimates that are reasonable and productive.
- State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the Financial Statements
- Prepare the Financial Statements on the going concern basis, unless it is inappropriate to present that the Charity will continue in business
The Trustees are responsible for keeping proper accounting records that 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 applicable Charities (Accounts and Repots) Regulations, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the Charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of Financial Statements
## **Animals In Need**
## **Incorporating Maxicare Stray Dog Rehoming and The Algernon Trust**
## **Registered Charity 1068222**
## **Pine Tree Farm, London Road, Little Irchester, Northants, NN8 2EH**
## **CHARITY NUMBER 1068222**
## **Unaudited financial statements**
**For the year ended 30 September 2021**
Page 1
## **ANIMALS IN NEED (NORTHAMPTONSHIRE)**
## **CHARITY NUMBER 1068222**
**Unaudited financial statements for the year ended 30 September 2021**
|**Contents**||
|---|---|
||**Page**|
|Charity Information|3|
|Independent examiners report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the financial statements|7-24|
Page 2
## **ANIMALS IN NEED (NORTHAMPTONSHIRE)**
## **CHARITY NUMBER 1068222**
## **Trustees**
**Address**
**Accountants**
Roy Marriott (Chairman) Jean Jones Sally Smith
Pine Tree Farm London Rd Little Irchester Northants NN8 2EH
Rajani & Co., Chartered Accountants 2 Swallow Court Kettrering Business Park Kettering, Northants NN15 6XX
Page 3
## **Independent Examiner’s Report to the Trustees of Animals In Need (Northamptonshire)**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 September 2021
## **Resposibilities and basis of report**
As the charity's trustees, 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 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England & Wales.
## **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 which gives me cause to believe that in, any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
the accounts did 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.
Rajeshri Rajani FCA R Rajani & Co Ltd 2 Swallow Court, Kettering Venture Park, NN15 6XX Date 29 June 2022
Page 4
||0|0|0|Charity No (if
any)|1068222||
|---|---|---|---|---|---|---|
||Annual accounts for theperiod||||||
||Period start date|**1 Oct 2020**|**To**|Period end date|30 Sept 2021||
||||||||
|**Section A**|**Statement of financial activities**||||||
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
Prior year adjustment
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|||383,053|19,050|-|402,103|422,887|
|||4,269|-|-|4,269|16,730|
|||26,926|-|-|26,926|-|
|||100|-||100|90|
||||-|-|-|33,791|
|||-|-|-|-|-|
|||414,348|19,050|-|433,398|473,498|
||||||||
|||13,841|-|-|13,841|16,248|
|||247,692|19,050|-|266,742|242,111|
|||4,336|-|-|4,336|4,742|
|||93,023|-|-|93,023|98,892|
|||358,892|19,050|-|377,942|361,993|
||||||||
|||55,456|-|-|55,456|111,505|
|||-|-|-|-|-|
|||55,456|-|-|55,456|111,505|
|||-|-|-|-|-|
|||-|-|-|||
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||55,456|-|-|55,456|111,505|
||||||||
|||1,003,077|-|-|1,004,112|891,572|
|||1,035||1,035|||
|||1,059,568|-|-|1,059,568|1,004,112|
1
Page 5
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**1 Oct 2020**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last year**
**30 Sept 2020**
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||700,675||-|700,675|739,753|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||700,675|-|-|700,675|739,753|
||||||||
|||-|-|-|-|-|
|||19,102|-|-|19,102|8,324|
|||-|-|-|-|-|
|||358,619||-|358,619|264,916|
|||377,721|-|-|377,721|273,240|
||||||||
|||18,828|-|-|18,828|8,881|
||||||||
|||358,893|-|-|358,893|264,358|
||||||||
|||1,059,568|-|**-**|1,059,568|1,004,112|
||||||||
||||-|-|-|-|
|||-|-|-|-|-|
||||||||
|||1,059,568|-|-|1,059,568|1,004,112|
||||||||
|||-|||-|-|
||||||-|-|
|||1,059,568|-|-|1,059,568|1,004,112|
||||||-||
|||1,059,568|-|-|1,059,568|1,004,112|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
|||||RoyMarriott||28/07/2022|
||||||||
||||||||
Page 6
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by YES FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that _**N/A**_ support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**N/A**_ going concern assumption doubtful; Where accounts are not prepared on a going _**N/a**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
_**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* * -Tick as appropriate No*
Page 7
## _**Please disclose:**_
_**(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*
**_Please disclose:_**||* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|||||
|**_(i) the nature of the prior_**||**_period error;_**||
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**||||
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**||||
|||||
Page 8
**Section C Notes to the accounts (cont)**
**30 Sept 2021**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
ꞏ it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required o
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period and recognised in an
appropriate manner that mathces them with the expenditure towards which they are
intended to contribute
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
|||||
||Yes
No
N/a
r|||
||
|||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
Page 9
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.||||
|---|---|---|---|
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
||
|||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
Page 10
|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Donated Goods**
**Pensions**
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Animal foods that are gifted to the charity are not valued in the accounts, usually these
items are damaged goods which would not be otherwise usable and hence are likely to
have a retail value of £nil.
Employees of the charity are entitled to join a defined contribution "money Purchase"
scheme. The charity contribution is restricted to the contributions disclosed in note 12.
Any outstanding contributions at the year-end were due to timing of payments. The costs
of the defined contribution scheme are included with the associated staff costs and
allocated therefore to raising funds, charitable activities, support and governance costs
and charged to unrestricted funds of the charity.
The money purchase plan is managed by NEST and the plan invests the contributions
made by the employee and employer ina an investment fund to build up over the term of
the plan. The pension fund is then converted into a pension upon the employees normal
retirement age which is defined as when they are eligible for state pension. The charity
has no other liability beyond paying across the deductions for the employee's
contributions.
**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Donated Goods**
**Pensions**
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Animal foods that are gifted to the charity are not valued in the accounts, usually these
items are damaged goods which would not be otherwise usable and hence are likely to
have a retail value of £nil.
Employees of the charity are entitled to join a defined contribution "money Purchase"
scheme. The charity contribution is restricted to the contributions disclosed in note 12.
Any outstanding contributions at the year-end were due to timing of payments. The costs
of the defined contribution scheme are included with the associated staff costs and
allocated therefore to raising funds, charitable activities, support and governance costs
and charged to unrestricted funds of the charity.
The money purchase plan is managed by NEST and the plan invests the contributions
made by the employee and employer ina an investment fund to build up over the term of
the plan. The pension fund is then converted into a pension upon the employees normal
retirement age which is defined as when they are eligible for state pension. The charity
has no other liability beyond paying across the deductions for the employee's
contributions.
**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a
|Yes
No
N/a
|Yes
No
N/a
|
|---|---|---|---|---|
|||.|||
|||Yes
No
N/a|||
||||||
||||||
|||Yes
No
N/a|||
||||||
||||||
||Animal foods that are gifted to the charity are not valued in the accounts, usually these
items are damaged goods which would not be otherwise usable and hence are likely to
have a retail value of £nil.||||
||Employees of the charity are entitled to join a defined contribution "money Purchase"
scheme. The charity contribution is restricted to the contributions disclosed in note 12.
Any outstanding contributions at the year-end were due to timing of payments. The costs
of the defined contribution scheme are included with the associated staff costs and
allocated therefore to raising funds, charitable activities, support and governance costs
and charged to unrestricted funds of the charity.
The money purchase plan is managed by NEST and the plan invests the contributions
made by the employee and employer ina an investment fund to build up over the term of
the plan. The pension fund is then converted into a pension upon the employees normal
retirement age which is defined as when they are eligible for state pension. The charity
has no other liability beyond paying across the deductions for the employee's
contributions.||||
||||||
Page 11
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
291,521 - - 291,521 382,300
Gift Aid
12,500 - - 12,500 13,791
Legacies
60,314 - - 60,314
-
General grants provided by government/other
charities
18,719 19,050
- 37,769 40,587
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** 383,053 19,050
- 402,103 436,678
Fundraising Activities
4,269 - - 4,269 8,968
- - - 7,763
- - - - -
Other
- - - - -
**Total** 4,269 - - 4,269 16,730
Shop Sales
19,322 - - 19,322 20,000
Café Sales
7,604 - - 7,604
-
- - - - -
Other
- - - - -
**Total** 26,926 - -26,926 20,000
Interest income
100 - - 100 90
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**Total** 100 - -100 90
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
414,348 19,050
- 433,398 473,498
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|
|---|---|---|---|---|---|---|
||Donations andgifts|291,521|-|-|291,521|382,300|
||Gift Aid|12,500|-|-|12,500|13,791|
||Legacies|60,314|-|-|60,314|-|
||General grants provided by government/other
charities|18,719|19,050|-|37,769|40,587|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|383,053|19,050|-|402,103|436,678|
||||||||
||Fundraising Activities|4,269|-|-|4,269|8,968|
||||-|-|-|7,763|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|4,269|-|-|4,269|16,730|
||||||||
||Shop Sales
|19,322|-|-|19,322|20,000|
||Café Sales|7,604|-|-|7,604|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|26,926|-|-|26,926|20,000|
||||||||
||Interest income|100|-|-|100|90|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|100|-|-|100|90|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset
held for charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||414,348|19,050|-|433,398|473,498|
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|
|---|---|---|---|
||Northampton Borough Council Business Grant||10,000|
||Wellingborough Borough Council Business Grant||10,000|
||HMRC Job Retention Scheme Grant|11,550|10,587|
|||-|-|
||**Total**|11,550|30,587|
CC17a (Excel)
27/07/2022
13
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|Fudraising agents
Operating café
Advertising, marketing, direct mail and publicity
Start up costs incurred in generating new source of future income
Rent collection, property repairs and maintenance charges
Operating membership schemes and social lotteries
Staging fundraising events
Database development costs
Other trading activities
**Analysis**
Portfolio management costs
Intellectual property licencing costs
Cost of obtaining investment advice
**Expenditure on**
**raising funds:**
Incurred seeking legacies
**Total expenditure on charitable activities**
**Other**
**Total expenditure on raising funds**
**Total**
Human Resources Costs
Light & Heat
Telephone & Stationery
**Separate material**
**item of expense**
Governance Costs
Consultancy
Legal
Staff training
Incurred seeking grants
Vetenary and animal welfare costs
Investment management costs:
Incurred seeking donations
**Expenditure on**
**charitable**
**activities**
Rent collection, property repairs and maintenance charges
Operating a trading company undertaking non-charitable trading
activity
Investment administration costs
Equipment Hire
**TOTAL EXPENDITURE**
**Total other expenditure**
Insurance
Bank Charges & Subscriptions
Cleaning
Computer costs
General
Profit and loss on sale of fixed assets
Depreciation|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|
|---|---|---|---|---|---|---|
||Incurred seeking donations|6,879|-|-|6,879|8,269|
||Incurred seeking legacies|-|-|-|-|-|
||Incurred seeking grants||||-||
||Operating membership schemes and social lotteries||||-||
||Staging fundraising events|966|||966|2,796|
||Fudraising agents||||-||
||Operating café|5,996|||5,996|5,183|
||Operating a trading company undertaking non-charitable trading
activity|-|||-|-|
||Advertising, marketing, direct mail and publicity|-|-|-|-|-|
||Start up costs incurred in generating new source of future income|-|-|-|-|-|
||Database development costs|-|-|-|-|-|
||Other trading activities||||||
||Investment management costs:|-|-|-|-||
||Portfolio management costs|-|-|-|-|-|
||Cost of obtaining investment advice|-|-|-|-|-|
||Investment administration costs|-|-|-|-|-|
||Intellectual property licencing costs|-|-|-|-|-|
||Rent collection, property repairs and maintenance charges|-|-|-|-|-|
|||-|-|-|-|-|
||**Total expenditure on raising funds**|13,841|
-|-|13,841|16,248|
||||||||
||Rent collection, property repairs and maintenance charges|28,966|-|-|28,966|45,704|
||Human Resources Costs|150,138|11,550|-|161,688|138,053|
||Vetenary and animal welfare costs|68,588|7,500|-|76,088|58,354|
||Equipment Hire|-|-|-|-|-|
||**Total expenditure on charitable activities**|247,692|19,050|-|266,742|242,111|
||||||||
||
Governance Costs|2,954|-|-|2,954|2,888|
||Consultancy|-|-|-|-|1,584|
||Legal|1,382|-|-|1,382|-|
||Staff training|-|-|-|-|270|
||**Total**|4,336|-|-|4,336|4,742|
||||||||
||Light & Heat|23,535|-|-|23,535|24,170|
||Telephone & Stationery|4,065|-|-|4,065|3,528|
||Insurance|1,908|-|-|1,908|4,198|
||Cleaning|4,636|-|-|4,636|3,314|
||Bank Charges & Subscriptions|2,714|-|-|2,714|2,967|
||Computer costs|1,388|||1,388|270|
||General|54|||54|97|
||Depreciation|52,413|||52,413|60,348|
||Profit and loss on sale of fixed assets|2,311|||2,311|-|
||**Total other expenditure**|93,023|-|-|93,023|98,892|
||||||||
|||358,892|19,050|-|377,942|361,993|
Page 14
**Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**|||
|---|---|---|
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**|
||1800|1800|
||||
||||
||700
|700|
Page 15
**Section C**
**0**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**11.1 Staff Costs**|||
|---|---|---|
|**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**|
||154,751|131,365|
||4,720|4,402|
||2,218|2,285|
||-|-|
||161,688|138,053|
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer YES pension costs) for the reporting period of more than £60,000**
|**Band**|**Number of employees**|
|---|---|
|**£60,000 to £69,999**||
|**£70,000 to £79,999**||
|**£80,000 to £89,999**||
|**£90,000 to £99,999**||
|**£100,000 to £109,999**||
|||
|||
|||
|**Please provide the total amount paid to**
**key management personnel (includes**
**trustees and senior management) for**
**their services to the charity**||
||£14,400|
|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|-|-|
||**Charitable Activities**|10|9|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|10|9|
Page 16
**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Please explain the basis for allocating**
**the liability and expense of defined**
**contribution pension scheme between**
**activities and between restricted and**
**unrestricted funds.**
**Amount of contributions recognised in**
**the SOFA as an expense**|**£2,217.58**|
|---|---|
||**See Pension Policy Note 2.2**|
Page 17
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||411,713|549,231|45,395|-|1,006,339|
||-|19,144||-|19,144|
||-|-|-|-||
||-|-|- 11,994|-|- 11,994|
||-|-|-|-|-|
||411,713|568,375|33,401|-|1,013,489|
## **14.2 Depreciation and impairments**
|****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**14.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|---|
|||RB15|RB25||||
||- 239,065 27,520 - 266,585
- - - 6,183 - - 6,183
- 49,397 3,016 - 52,413
- - - - -
- - - - -
- 288,461 24,353 - 312,814
411,713 310,167 17,875 - 739,754
411,713 279,914 9,048 - 700,675||||||
||411,713|310,167|17,875|-|739,754||
||411,713|279,914|9,048|-|700,675||
Page 18
## **Section C Notes to the accounts (cont)**
**Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_
**19.1 Analysis of debtors VAT Refund Due Prepayments and accrued income Gift Aid Total**
|**This year**
**£**|**Last year**
**£**|
|---|---|
|-|-|
|4,080|6,831|
|2,523|1,493|
|12,499|- 1|
|19,102|8,324|
Page 19
**Section C Notes to the ac**
**0**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**20.1 Analysis of creditors**|||||
|---|---|---|---|---|
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**||**Amounts falling due after**
**more than oneyear**||
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||11,788|3,745|
-|-|
||-|-|-|-|
||5,092|3,353|
-|-|
||1,516|1,331|
-|-|
||434|451|
-|-|
||18,829|8,880|
-|-|
**20.2 Other Commitments The total of future minimum lease payments under non-cancellable operating leases are as follows:**
|**20.2 Other Commitments**
**The total of future minimum lease payments under**
**non-cancellable operating leases are as follows:**|||
|---|---|---|
|**Within 1 Year**
**Between 1-5 years**
**After 5 years**|**This year**
**£**|**Last year**
**£**|
||1,836|1,836|
||7,344|9,180|
||-|-|
||9,180|11,016|
Page 20
## **Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||358,619|264,916|
||-|-|
||358,619|264,916|
Page 21
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|Restricted Fund|R|Government Grant - CJRS|-|11,550|- 11,550||-|-|
|Restricted Fund|R|Funds received for neutering|-|7,500|- 7,500||-|-|
|Restricted Fund|R||||-|||-|
|Unrestricted Fund|UR|General Charitable Purposes|1,004,111|414,348|- 358,893|-|-|1,059,567|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||1,004,111
|421,848|- 366,393|-|-|1,059,567|
Page 22
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_unrestricted funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|Restricted Fund|R|Government Grant - CJRS|-|10,588|-|- 10,588|-|-|
|Restricted Fund|R|Charitable Grants|-|30,000|-|- 30,000|-|-|
|Restricted Fund|R|Funds received to purchase new ambulance|7,000||-|- 7,000||-|
|Unrestricted Fund|UR|General Charitable Purposes|884,571|432,910|- 361,993|47,588|-|1,003,076|
|Prior Year Year adjustment|R|Ommission of motor vehicle||1,035||||1,035|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||891,571
|474,533|- 361,993|-|-|1,004,111|
**Prior year adjustment £ Motor vehicle cost 13795 Motor vehicle accumulated depreciation -12759 Prior year adjustment to unrestricted funds 1035**
Page 23
**0**
**1068222**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**See below**
Page 24
## **CHARITY NUMBER 1068222**
## **Unaudited financial statements**
**For the year ended 30 September 2021**
Page 1
## **ANIMALS IN NEED (NORTHAMPTONSHIRE)**
## **CHARITY NUMBER 1068222**
**Unaudited financial statements for the year ended 30 September 2021**
|**Contents**||
|---|---|
||**Page**|
|Charity Information|3|
|Independent examiners report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the financial statements|7-24|
Page 2
## **ANIMALS IN NEED (NORTHAMPTONSHIRE)**
## **CHARITY NUMBER 1068222**
## **Trustees**
**Address**
**Accountants**
Roy Marriott (Chairman) Jean Jones Sally Smith
Pine Tree Farm London Rd Little Irchester Northants NN8 2EH
Rajani & Co., Chartered Accountants 2 Swallow Court Kettrering Business Park Kettering, Northants NN15 6XX
Page 3
## **Independent Examiner’s Report to the Trustees of Animals In Need (Northamptonshire)**
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 September 2021
## **Resposibilities and basis of report**
As the charity's trustees, 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 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England & Wales.
## **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 which gives me cause to believe that in, any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
the accounts did 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.
Rajeshri Rajani FCA R Rajani & Co Ltd 2 Swallow Court, Kettering Venture Park, NN15 6XX Date 29 June 2022
Page 4
||0|0|0|Charity No (if
any)|1068222||
|---|---|---|---|---|---|---|
||Annual accounts for theperiod||||||
||Period start date|**1 Oct 2020**|**To**|Period end date|30 Sept 2021||
||||||||
|**Section A**|**Statement of financial activities**||||||
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
Prior year adjustment
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|||383,053|19,050|-|402,103|422,887|
|||4,269|-|-|4,269|16,730|
|||26,926|-|-|26,926|-|
|||100|-||100|90|
||||-|-|-|33,791|
|||-|-|-|-|-|
|||414,348|19,050|-|433,398|473,498|
||||||||
|||13,841|-|-|13,841|16,248|
|||247,692|19,050|-|266,742|242,111|
|||4,336|-|-|4,336|4,742|
|||93,023|-|-|93,023|98,892|
|||358,892|19,050|-|377,942|361,993|
||||||||
|||55,456|-|-|55,456|111,505|
|||-|-|-|-|-|
|||55,456|-|-|55,456|111,505|
|||-|-|-|-|-|
|||-|-|-|||
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||55,456|-|-|55,456|111,505|
||||||||
|||1,003,077|-|-|1,004,112|891,572|
|||1,035||1,035|||
|||1,059,568|-|-|1,059,568|1,004,112|
1
Page 5
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**1 Oct 2020**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last year**
**30 Sept 2020**
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||700,675||-|700,675|739,753|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||700,675|-|-|700,675|739,753|
||||||||
|||-|-|-|-|-|
|||19,102|-|-|19,102|8,324|
|||-|-|-|-|-|
|||358,619||-|358,619|264,916|
|||377,721|-|-|377,721|273,240|
||||||||
|||18,828|-|-|18,828|8,881|
||||||||
|||358,893|-|-|358,893|264,358|
||||||||
|||1,059,568|-|**-**|1,059,568|1,004,112|
||||||||
||||-|-|-|-|
|||-|-|-|-|-|
||||||||
|||1,059,568|-|-|1,059,568|1,004,112|
||||||||
|||-|||-|-|
||||||-|-|
|||1,059,568|-|-|1,059,568|1,004,112|
||||||-||
|||1,059,568|-|-|1,059,568|1,004,112|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
|||||RoyMarriott||28/07/2022|
||||||||
||||||||
Page 6
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by YES FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that _**N/A**_ support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**N/A**_ going concern assumption doubtful; Where accounts are not prepared on a going _**N/a**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
_**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* * -Tick as appropriate No*
Page 7
## _**Please disclose:**_
_**(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*
**_Please disclose:_**||* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|||||
|**_(i) the nature of the prior_**||**_period error;_**||
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**||||
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**||||
|||||
Page 8
**Section C Notes to the accounts (cont)**
**30 Sept 2021**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
ꞏ it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required o
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period and recognised in an
appropriate manner that mathces them with the expenditure towards which they are
intended to contribute
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
|||||
||Yes
No
N/a
r|||
||
|||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
Page 9
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.||||
|---|---|---|---|
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
||
|||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
Page 10
|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Donated Goods**
**Pensions**
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Animal foods that are gifted to the charity are not valued in the accounts, usually these
items are damaged goods which would not be otherwise usable and hence are likely to
have a retail value of £nil.
Employees of the charity are entitled to join a defined contribution "money Purchase"
scheme. The charity contribution is restricted to the contributions disclosed in note 12.
Any outstanding contributions at the year-end were due to timing of payments. The costs
of the defined contribution scheme are included with the associated staff costs and
allocated therefore to raising funds, charitable activities, support and governance costs
and charged to unrestricted funds of the charity.
The money purchase plan is managed by NEST and the plan invests the contributions
made by the employee and employer ina an investment fund to build up over the term of
the plan. The pension fund is then converted into a pension upon the employees normal
retirement age which is defined as when they are eligible for state pension. The charity
has no other liability beyond paying across the deductions for the employee's
contributions.
**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Donated Goods**
**Pensions**
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Animal foods that are gifted to the charity are not valued in the accounts, usually these
items are damaged goods which would not be otherwise usable and hence are likely to
have a retail value of £nil.
Employees of the charity are entitled to join a defined contribution "money Purchase"
scheme. The charity contribution is restricted to the contributions disclosed in note 12.
Any outstanding contributions at the year-end were due to timing of payments. The costs
of the defined contribution scheme are included with the associated staff costs and
allocated therefore to raising funds, charitable activities, support and governance costs
and charged to unrestricted funds of the charity.
The money purchase plan is managed by NEST and the plan invests the contributions
made by the employee and employer ina an investment fund to build up over the term of
the plan. The pension fund is then converted into a pension upon the employees normal
retirement age which is defined as when they are eligible for state pension. The charity
has no other liability beyond paying across the deductions for the employee's
contributions.
**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|Yes
No
N/a
|Yes
No
N/a
|Yes
No
N/a
|
|---|---|---|---|---|
|||.|||
|||Yes
No
N/a|||
||||||
||||||
|||Yes
No
N/a|||
||||||
||||||
||Animal foods that are gifted to the charity are not valued in the accounts, usually these
items are damaged goods which would not be otherwise usable and hence are likely to
have a retail value of £nil.||||
||Employees of the charity are entitled to join a defined contribution "money Purchase"
scheme. The charity contribution is restricted to the contributions disclosed in note 12.
Any outstanding contributions at the year-end were due to timing of payments. The costs
of the defined contribution scheme are included with the associated staff costs and
allocated therefore to raising funds, charitable activities, support and governance costs
and charged to unrestricted funds of the charity.
The money purchase plan is managed by NEST and the plan invests the contributions
made by the employee and employer ina an investment fund to build up over the term of
the plan. The pension fund is then converted into a pension upon the employees normal
retirement age which is defined as when they are eligible for state pension. The charity
has no other liability beyond paying across the deductions for the employee's
contributions.||||
||||||
Page 11
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
291,521 - - 291,521 382,300
Gift Aid
12,500 - - 12,500 13,791
Legacies
60,314 - - 60,314
-
General grants provided by government/other
charities
18,719 19,050
- 37,769 40,587
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** 383,053 19,050
- 402,103 436,678
Fundraising Activities
4,269 - - 4,269 8,968
- - - 7,763
- - - - -
Other
- - - - -
**Total** 4,269 - - 4,269 16,730
Shop Sales
19,322 - - 19,322 20,000
Café Sales
7,604 - - 7,604
-
- - - - -
Other
- - - - -
**Total** 26,926 - -26,926 20,000
Interest income
100 - - 100 90
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**Total** 100 - -100 90
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
414,348 19,050
- 433,398 473,498
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|
|---|---|---|---|---|---|---|
||Donations andgifts|291,521|-|-|291,521|382,300|
||Gift Aid|12,500|-|-|12,500|13,791|
||Legacies|60,314|-|-|60,314|-|
||General grants provided by government/other
charities|18,719|19,050|-|37,769|40,587|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|-|
||Other|-|-|-|-||
||**Total**|383,053|19,050|-|402,103|436,678|
||||||||
||Fundraising Activities|4,269|-|-|4,269|8,968|
||||-|-|-|7,763|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|4,269|-|-|4,269|16,730|
||||||||
||Shop Sales
|19,322|-|-|19,322|20,000|
||Café Sales|7,604|-|-|7,604|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|26,926|-|-|26,926|20,000|
||||||||
||Interest income|100|-|-|100|90|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|100|-|-|100|90|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset
held for charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||414,348|19,050|-|433,398|473,498|
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|
|---|---|---|---|
||Northampton Borough Council Business Grant||10,000|
||Wellingborough Borough Council Business Grant||10,000|
||HMRC Job Retention Scheme Grant|11,550|10,587|
|||-|-|
||**Total**|11,550|30,587|
CC17a (Excel)
27/07/2022
13
## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|Fudraising agents
Operating café
Advertising, marketing, direct mail and publicity
Start up costs incurred in generating new source of future income
Rent collection, property repairs and maintenance charges
Operating membership schemes and social lotteries
Staging fundraising events
Database development costs
Other trading activities
**Analysis**
Portfolio management costs
Intellectual property licencing costs
Cost of obtaining investment advice
**Expenditure on**
**raising funds:**
Incurred seeking legacies
**Total expenditure on charitable activities**
**Other**
**Total expenditure on raising funds**
**Total**
Human Resources Costs
Light & Heat
Telephone & Stationery
**Separate material**
**item of expense**
Governance Costs
Consultancy
Legal
Staff training
Incurred seeking grants
Vetenary and animal welfare costs
Investment management costs:
Incurred seeking donations
**Expenditure on**
**charitable**
**activities**
Rent collection, property repairs and maintenance charges
Operating a trading company undertaking non-charitable trading
activity
Investment administration costs
Equipment Hire
**TOTAL EXPENDITURE**
**Total other expenditure**
Insurance
Bank Charges & Subscriptions
Cleaning
Computer costs
General
Profit and loss on sale of fixed assets
Depreciation|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|
|---|---|---|---|---|---|---|
||Incurred seeking donations|6,879|-|-|6,879|8,269|
||Incurred seeking legacies|-|-|-|-|-|
||Incurred seeking grants||||-||
||Operating membership schemes and social lotteries||||-||
||Staging fundraising events|966|||966|2,796|
||Fudraising agents||||-||
||Operating café|5,996|||5,996|5,183|
||Operating a trading company undertaking non-charitable trading
activity|-|||-|-|
||Advertising, marketing, direct mail and publicity|-|-|-|-|-|
||Start up costs incurred in generating new source of future income|-|-|-|-|-|
||Database development costs|-|-|-|-|-|
||Other trading activities||||||
||Investment management costs:|-|-|-|-||
||Portfolio management costs|-|-|-|-|-|
||Cost of obtaining investment advice|-|-|-|-|-|
||Investment administration costs|-|-|-|-|-|
||Intellectual property licencing costs|-|-|-|-|-|
||Rent collection, property repairs and maintenance charges|-|-|-|-|-|
|||-|-|-|-|-|
||**Total expenditure on raising funds**|13,841|
-|-|13,841|16,248|
||||||||
||Rent collection, property repairs and maintenance charges|28,966|-|-|28,966|45,704|
||Human Resources Costs|150,138|11,550|-|161,688|138,053|
||Vetenary and animal welfare costs|68,588|7,500|-|76,088|58,354|
||Equipment Hire|-|-|-|-|-|
||**Total expenditure on charitable activities**|247,692|19,050|-|266,742|242,111|
||||||||
||
Governance Costs|2,954|-|-|2,954|2,888|
||Consultancy|-|-|-|-|1,584|
||Legal|1,382|-|-|1,382|-|
||Staff training|-|-|-|-|270|
||**Total**|4,336|-|-|4,336|4,742|
||||||||
||Light & Heat|23,535|-|-|23,535|24,170|
||Telephone & Stationery|4,065|-|-|4,065|3,528|
||Insurance|1,908|-|-|1,908|4,198|
||Cleaning|4,636|-|-|4,636|3,314|
||Bank Charges & Subscriptions|2,714|-|-|2,714|2,967|
||Computer costs|1,388|||1,388|270|
||General|54|||54|97|
||Depreciation|52,413|||52,413|60,348|
||Profit and loss on sale of fixed assets|2,311|||2,311|-|
||**Total other expenditure**|93,023|-|-|93,023|98,892|
||||||||
|||358,892|19,050|-|377,942|361,993|
Page 14
**Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**|||
|---|---|---|
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**|
||1800|1800|
||||
||||
||700
|700|
Page 15
**Section C**
**0**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**11.1 Staff Costs**|||
|---|---|---|
|**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**|
||154,751|131,365|
||4,720|4,402|
||2,218|2,285|
||-|-|
||161,688|138,053|
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer YES pension costs) for the reporting period of more than £60,000**
|**Band**|**Number of employees**|
|---|---|
|**£60,000 to £69,999**||
|**£70,000 to £79,999**||
|**£80,000 to £89,999**||
|**£90,000 to £99,999**||
|**£100,000 to £109,999**||
|||
|||
|||
|**Please provide the total amount paid to**
**key management personnel (includes**
**trustees and senior management) for**
**their services to the charity**||
||£14,400|
|**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|-|-|
||**Charitable Activities**|10|9|
||**Governance**|-|-|
||**Other**|-|-|
||**Total**|10|9|
Page 16
**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Please explain the basis for allocating**
**the liability and expense of defined**
**contribution pension scheme between**
**activities and between restricted and**
**unrestricted funds.**
**Amount of contributions recognised in**
**the SOFA as an expense**|**£2,217.58**|
|---|---|
||**See Pension Policy Note 2.2**|
Page 17
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||411,713|549,231|45,395|-|1,006,339|
||-|19,144||-|19,144|
||-|-|-|-||
||-|-|- 11,994|-|- 11,994|
||-|-|-|-|-|
||411,713|568,375|33,401|-|1,013,489|
## **14.2 Depreciation and impairments**
|****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**14.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|---|
|||RB15|RB25||||
||- 239,065 27,520 - 266,585
- - - 6,183 - - 6,183
- 49,397 3,016 - 52,413
- - - - -
- - - - -
- 288,461 24,353 - 312,814
411,713 310,167 17,875 - 739,754
411,713 279,914 9,048 - 700,675||||||
||411,713|310,167|17,875|-|739,754||
||411,713|279,914|9,048|-|700,675||
Page 18
## **Section C Notes to the accounts (cont)**
**Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_
**19.1 Analysis of debtors VAT Refund Due Prepayments and accrued income Gift Aid Total**
|**This year**
**£**|**Last year**
**£**|
|---|---|
|-|-|
|4,080|6,831|
|2,523|1,493|
|12,499|- 1|
|19,102|8,324|
Page 19
**Section C Notes to the ac**
**0**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**20.1 Analysis of creditors**|||||
|---|---|---|---|---|
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**||**Amounts falling due after**
**more than oneyear**||
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||11,788|3,745|
-|-|
||-|-|-|-|
||5,092|3,353|
-|-|
||1,516|1,331|
-|-|
||434|451|
-|-|
||18,829|8,880|
-|-|
**20.2 Other Commitments The total of future minimum lease payments under non-cancellable operating leases are as follows:**
|**20.2 Other Commitments**
**The total of future minimum lease payments under**
**non-cancellable operating leases are as follows:**|||
|---|---|---|
|**Within 1 Year**
**Between 1-5 years**
**After 5 years**|**This year**
**£**|**Last year**
**£**|
||1,836|1,836|
||7,344|9,180|
||-|-|
||9,180|11,016|
Page 20
## **Section C Notes to the accounts (cont)**
**Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||358,619|264,916|
||-|-|
||358,619|264,916|
Page 21
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|Restricted Fund|R|Government Grant - CJRS|-|11,550|- 11,550||-|-|
|Restricted Fund|R|Funds received for neutering|-|7,500|- 7,500||-|-|
|Restricted Fund|R||||-|||-|
|Unrestricted Fund|UR|General Charitable Purposes|1,004,111|414,348|- 358,893|-|-|1,059,567|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||1,004,111
|421,848|- 366,393|-|-|1,059,567|
Page 22
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_unrestricted funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|Restricted Fund|R|Government Grant - CJRS|-|10,588|-|- 10,588|-|-|
|Restricted Fund|R|Charitable Grants|-|30,000|-|- 30,000|-|-|
|Restricted Fund|R|Funds received to purchase new ambulance|7,000||-|- 7,000||-|
|Unrestricted Fund|UR|General Charitable Purposes|884,571|432,910|- 361,993|47,588|-|1,003,076|
|Prior Year Year adjustment|R|Ommission of motor vehicle||1,035||||1,035|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||891,571
|474,533|- 361,993|-|-|1,004,111|
**Prior year adjustment £ Motor vehicle cost 13795 Motor vehicle accumulated depreciation -12759 Prior year adjustment to unrestricted funds 1035**
Page 23
**0**
**1068222**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**See below**
Page 24