# ## ## |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|