2021-04-30-accounts

Trustees			Mr G Reavley MRCVS	Mr G Reavley MRCVS	(Chairman)
			Mrs J LLandels
			Mrs LScott
			Mr LJ Pearson FCA (Treasurer)
			Mrs SSteven
			Mr J Gardiner
			Mrs A Ham
Charity number		(England and Wales)	1083038
Charity number		(Scotland)	SC038235
Registered	office		Windmill Way East
			Rampart Business Park
			Berwick upon Tweed
			Northumberland
			TD15 1TU
Auditor			Greaves West 8 Ayre
			17Walkergate
			Berwick-upon-Tweed
			Northumberland
			TD15 1DJ
President			Mr W Carrington
Patrons			Mrs V Currie
			Mrs K Home-Robertson
			Mr D Smail
			Mrs E Nicoll
			Sir Michael Blake, Bt
			Mr Richard Syred
			Mr Brian Parsons
Kennel manageress			Mrs JRoss
Shop executive		manageress	Mrs LScott
Bankers			Royal Bank ofScotland
			Bank ofScotland
			Scottish Widows
			TSB
			Paypal
Solicitors			Sanderson McCreath	& Edney Limited
			Sanderson, McCreath		and Edney
			4 Quay Walls
			Berwick upon Tweed
			Northumberland
			TD15 1HD

		Page
Trustee's report		1-5
Independent auditor's	report	6-9
Statement offinancial	activities	10
Balance sheet
Statement ofcash flows		12
Notes to the financial	statements	13-23

					Unrestricted	Restricted	Total	Total
					funds	funds
					2021	2021	2021	2020
				Notes	K	E
Income from:
Donations and legacies				2	1,238,756	370	1,239,126	122,862
Charitable activities				3	57,731		57,731	112,770
Investments					1,616		1,616	69
Total income					1,298,103	370	1,298,473	235,701
Ex enditure on:
Raising funds					62,224		62,224	64,447
Charitable activities					169,058	414	169,472	168,631
Total resources expended					231,282	414	231,696	233,078
Net gains/(losses)	on investments			10	28,017		28,017
Net incoming/(outgoing)			resources before
transfers					1,094,838	(44)	1,094,794	2,623
Gross transfers between		funds			(44)	44
Net movement in funds					1,094,794		1,094,794	2,623
Fund balances at 1 May		2020			449,244		449,244	446,621
Fund balances at	30April		2021		1,544,038		1,544,038	449,244

					2021		2020
				Notes	K		F
Fixed assets
Tangible assets				11		143,151		145,400
Investments				12		1,029,448
						1,172,599		145,400
Current assets
Stocks				14	50		50
Debtors				15	4,786		19,066
Cash at bank	and	in	hand		374,561		289,257
					379,397		308,373
Creditors: amounts			falling due within
one year					(7,958)		(4,529)
Net current assets						371,439		303,844
Total assets	less	current liabilities				1,544,038		449,244
Income funds
Unrestricted	funds					1,544,038		449,244
						1,544,038		449,244

			2021	2020
		Notes		F
Cash flows from operating	activities
Cash generated from/(absorbed by)		20
operations			1,088,860		(4,042)
Investing activities
Purchase oftangible fixed assets			(3,740)	(155)
Purchase of investments			(1,000,000)
Investment income received			184	69
Net cash used in investing	activities		(1,003,556)		(86)
Net cash used in financing	activities
Net increase/(decrease) in	cash and	cash
equivalents			85,304		(4,128)
Cash and cash equivalents	at beginning	ofyear	289,257		293,385
Cash and cash equivalents	at end of	year	374,561		289,257

		Unrestricted	Restricted		Total	Total
		funds	funds
		2021	2021		2021	2020
		E			E
Sponsorships		1,914			1,914	1,520
Legacies receivable		1,145,698			1,145,698	65,717
General donations	and food	39,407			39,407	13,671
Pet plan commission						2,844
Friends of BARK						3,911
Grants		50,753			50,753	2,000
Other		984	250		1,234	33,079
Cats Protections Society			120		120	120
		1,238,756	370		1,239,126	122,862
Forthe year ended	30April 2020	120,242	2,620			122,862
Charitable activities
			2021			2020f
Collection boxes				245		1,080
Events			5,504			14,658
Shop income			31,767			67,194
Rehoming			20,215			29,838
			57,731			112,770

4	Investments
					Unrestricted	Total
					funds
					2021	2020
	Income from	unlisted		investments	1,261
	Interest receivable				355	69
					1,616	69
5	Raising funds
					Unrestricted	Total
					funds
					2021f	2020 E
	Fundraisin	and	ublici
	Shop costs				21,620	26,592
	Fundraising	costs			107	750
	Staff costs				40,497	37,105
	Fundraising	and publicity			62,224	64,447
					62,224	64,447

							Total	Total
							2021	2020
	Staff costs						107,360	98,505
	Depreciation and	impairment					5,989	5,728
	Veterinary fees						25,841	29,261
	Repairs and maintenance						3,154	7,192
	Rates						791	1,342
	Insurance						3,536	4,494
	Kennels running	costs					9,699	11,878
	Animal costs						5,911	8,004
	Bank charges						464	118
	Sundry expenses						6,727	2,109
							169,472	168,631
							169,472	168,631
	Analysis by fund
	Unrestricted funds						169,058	163,561
	Restricted funds						414	5,070
							169,472	168,631
7	Auditor's remuneration
	The analysis of auditor's			remuneration		is as follows:
	Audit ofthe charity's		annual		accounts		5,000
	Non-audit services
	All other non-audit	services						600

Number of	Number of	employee	s
The average		monthly	number ofemployees	during the year was:
					2021	2020
					Number	Number
Full-time:	Kennels
Part-time:	Kennels
Part-time:	Shop
					15	14
Employment		costs			2021	2020
Wages and		salaries:	Kennels		101,077	94,610
			Shop		39,310	36,173
Social secudty costs			Kennels		6,283	3,895
			Shop		1,187	932
					147,857	135,610

Net gains/(l	osses) on investments
		Unrestricted	Total
		funds
		2021	2020
Revaluation	ofinvestments	28,017

11	Tangible	fixed assets
				Freehold	land	Leasehold	Plant and	Total
				and buildings		land and	equipment
						buildings
						E
	Cost
	At 1 May	2020		19,770		151,616	43,945	215,331
	Additions						3,740	3,740
	At 30April 2021			19,770		151,616	47,685	219,071
	Depreciation and impairment
	At 1 May 2020					34,072	35,859	69,931
	Depreciation charged		in the year			3,032	2,957	5,989
	At 30April	2021				37,104	38,816	75,920
	Carrying	amount
	At 30April	2021		19,770		114,512	8,869	143,151
	At 30April	2020		19,770		117,544	8,086	145,400

						Unlisted
						investments
	Cost or valuation
	At 1 May 2020
	Additions					1,000,000
	Valuation	changes				29,448
	At 30April	2021				1,029,448
	Carrying	amount
	At 30April	2021				1,029,448
	At 30April	2020
13	Financial	instruments			2021	2020
	Carrying amount of		financial assets
	Instruments	measured	at fair value through	profit or loss	1,029,448

14	Stocks
				2021f	2020
	Finished goods and goods for resale			50	50
15	Debtors
	Amounts falling due		within one year:	2021f	2020 E
	Other debtors			3,028	17,396
	Prepayments	and accrued income		1,758	1,670
				4,786	19,066
16	Creditors: amounts		falling due within one year
				2021	2020
				E
	Trade creditors			2,114
	Accruals and	deferred	income	5,844	4,529
				7,958	4,529

			Movement in funds	Movement in funds
		Balance at	Incoming	Resources	Transfers	Balance at
		1 May 2020 E	resources K	expended f		30April 2021
Veterinary	fees		370	(414)	44
			370	(414)	44

Analysis ofnet assets between funds
	Unrestricted	Restricted	Total	Total
	fund	fund
	2021	2021	2021	2020
	f	f	f	f
Fund balances at 30April 2021 are represented
by:
Tangible assets	143,151		143,151	145,400
Investments	1,029,448		1,029,448
Current assets/(liabilities)	371,439		371,439	303,844
	1,544,038		1,544,038	449,244

			Purchase	ofgoods
			2021		2020
			f
LJ	Pearson	FCA	3,403		2,976
			3,403		2,976

			Amounts	owed	to	related
				parties
				2021		2020
LJ	Pearson	FCA		918		948
				918

	the charity which is uncharged, the	the charity which is uncharged, the	value	of	these servi	ces during the yea	r were in excess off3,	000.
20	Cash generated from operations						2021f	2020f
	Surplus for the year						1,094,794	2,623
	Adjustments for:
	Investment income recognised	in statement			offinancial	activities	(1,616)	(69)
	Fair value gains and losses on	investments					(28,017)
	Depreciation and impairment oftangible			fixed assets			5,989	5,728
	Movements in working capital:
	Decrease/(increase) in debtors						14,280	(11,204)
	Increase/(decrease) in creditors						3,429	(1,120)
	Cash generated from/(absorbed		by) operations				1,088,859	(4,042)
21	Analysis ofchanges in net funds
	The charity had no debt during	the	year.

							2021		2020
Donations and legacies
Sponsorships						1,914		1,520
Legacies						1,145,698		65,717
Pet Plan commission								2,844
General donations	and food					39,407		13,671
Friends ofB.A.R.K.								3,911
Grants						50,753		2,000
Other donations and legacies						984		30,579
Cats Protection Society						120		120
NCC Vet Fees						250
Pet plan commission								2,500
							1,239,126		122,862
Investment income
UF Dividends from	unlisted		FVTPL trading
investments						1,261
Bank interest						185		69
UF Other interest receivable			non-operating			170
							1,616		69
Incoming resources		from	charitable		activities
Collection boxes						245		1,080
Events						5,504		14,658
Shop income						31,767		67,194
Re-homing						20,215		29,838
							57,731		112,770
Total incoming resources							1,298,473		235,701
Resources ex ended
Costs ofgenerating		funds
Costs ofgenerating		donations		and	legacies
Shop costs						21,620		26,592
Fundraising costs						107		750
Shop wages						40,497		37,105
							(62,224)		(64,447)
Balance Carried Forward							1,236,249		171,254

				to		to
				30April		30April
				2021f		2020 E
Balance	Brought Forward			1,236,249		171,254
Charitable activities
Wages			107,360		98,505
Depreciation			5,989		5,728
Veterinary	fees		25,427		26,641
Repairs and maintenance			3,154		7,192
Rates			791		592
Insurance			3,536		3,794
Kennels	running	costs	9,699		10,878
Animal costs			5,911		8,004
Bank charges			464		118
Sundry expenses			6,727		2,109
Veterinary	fees		414		2,620
Volunteer	costs				750
Rabbit run					700
Isolation	facility				1,000
				(169,472)		(168,631)
Surplus	for the	Year		1,094,794		2,623