Charfty re915ti31ion number 1083038 IEngland and Walesl Chathy rngistration nwnber SC038235 IScoUaThll BERWICKANIMAL RESCUE KENNELS B.A.R.K. ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022
BERWICKANIMAL RESCUE KENNELS B.A.R.K. LEGAL AND ADMINISTRATIVE INFORMATION Trustsgs Mr G ReeY IARCVS (Chalnnan) Mrs J L Landd5 Mr5 L Scott Mr L J PeaN)n FCA ffreasurerl Mrs S S18ven MrJ Gardin MTSA Ham MrsPSJMain IAppDintsd 13 September 20221 Charty numbw IEn9land and W419¥) 1083038 Charfty numb•r (Scotlandl SC03823S R•91ster•d Windmil Wdy E8St Rampart Busness P 8eThwd( Tweed Northtsrnbertd TD15 1TU Ind•p•nd•nt examlner Gre8ve¥ W &Ayre 17 W8ntW9ate Berwc.upoTrTwed Northumbedand TD1510J Prn•ldgnt Mr W Cwrk4ton P4tron8 Mrs K HomRoberts9n Mr D Srnal Mrs E Nicoll Sir Klithael Blake, 8t MrRSy MT B PaTson$ Kennel managemi Shop executi manager¥ Mrs J Ross Mrs L S¢ott & Mr J G¥rthner Bankars Royal Bank ofstotknd Bank ol ScoUaThJ ScottLsh TSB Paypal Soli¢iti>rs Sanderson M¢Creath & Edngy Lmited Sanderson, MCclh 8ThJ Edney 4 1)Jay Wals Berwid( Twwj TD15 1HD
BERWICK ANIMAL RESCUE KENNELS BA.R.K. CONTENTS Page Tnlee.$ rep laPendertt examiners repryt $18tsment 0fknnr1 Baknce she6t Notes lo thè llnanaal 8t¥tgm 9-18
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. TRUSTEE'S REPORT FOR THE YEAR ENDED 30 APRIL 2022 The trusle&s presentthdr annual report and finanaal statemènts yèar ended 30April 2022. The financial ststements have been Prepad kn aC¢L)rdanc8 wlth the xcountin9 Pol&$ sel otsl in note 1 to Ihe rinanelal statèments and compty 1h the charÈVs 6$tUlon, the Gharilies AGI 2011. the Ch4rib¢8 and Tru$ta¢ Inveslrnent ISc4tlandl Acl 2005. the chaleS ArA)nIS {SClIand) Regulations 2006 1as arnendedl and 'Ar£ounling and RopOrn by Charitses." Stalement of Recornmtrnded Pracbce appficable lo chartbe$ preparing their account$ in accordance with the Finanual ReporbThJ Strndard appb"cable in th& UK and RepublG of Ireland IFRS 1021. las amend8d frKa(wmting wicds commw trorn 1 January 2016). ObctIveS and a¢tiviti The chaiitys objectsv8s are to reli8v8 suffering of any animal kn naed of ¢are and 8ttonJon. In plknlar lo prowde ¥nd mainialn a rescue home for ternporary TP.0 care #nd treatsnent ol suth animals and r•horne them Wher p0b, g•n•raly In North NorOwffthrld and the East¢m ScolU$h Wder8. The Irust•&s have paid duo r8oard to guidance on pubh'c benefft Issued by the Charity Commission and the Offic8 olthe Swltish Charity Requlaior in deoding what acvitie5 the thaiity should undertak8. Acdvltles The kennels and the receptM centre * run by a m)ageres6 8UPPOrted by regular tstaff and voluntèors. St is rnsintained Its a Ngh stsndafd lo wsure the twnporary rwljants 1¢Y a comfortabkn, warm and wei¢omin9 hame. The ¢h8rfty lhop on Marygot• k) Borwic Is nn by • managor and dedat team of $lafl and volunloers. Tho donations Irom supporteTS keep it wem 8to¢k•d gnwre Orne gen8rnt•d helps fijnd the ¢afè of our ternporary resKlbnts. Volunt••rn Our l¢am of vohjnteers woth h the Bhop and kennds 88 wdl #s h8lwg with fund rolslng during thè yaar. Wilhout them gin9 so much of their spare Jme BHAK Wfxddnl be atjle to maknth the N9h kv¢l of Ca t•mporry rtrsldents Jesorve.
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. TRUSTEE'S REPORT {CONTINUED} FOR THE YEAR ENDED 30 APRIL 2022 Achievements and perfoTman¢e Once again, as ChaiTman of BARK, il 15 pleasure to teFQrt arth suwslul y&ar for tharity both In iehoming and in PTOVKluvJ an effi¢ienl and rarirKJ Servi lo those I1 8rt In¥rAv•J wlh the charity. A8 can be seen below. Ihe CO 19 paYae may hHv8 pass&J trArt the after effeds ore still ewdenL Rehomlng The figures for Ihg Nmber ol ¢ats and dogs rehomed we again Comparab WIU) the previws ye. 141 Cats 12021." 1081 Onty one or pedigrees, but a mafed irKrtase in kittens, which may be duè to tha dkff1uJty wssin9 neutering laciMi8s dumg Ihe pandwn 58 Do9s (2021: 73) Mcfe pedigree typas than Previous year5 Chihuahua, Sthnauz8r. Golden Retriavers, G¢rman Shepherd, Dachshund, $1 Highland Teryier. Pug, Dalmatlan, Border Terrier. English BUU Terri$f. Cocker Spaniel, Shi Tzu. 80er Cdl. J Russell. Gr1 Dane. Labrador. RotN¥8118r, Poothe. Frenth Bulldog, Sprfjnger span1. An unusually Lqrgè amount of bT•ads under l year ndIng help. 68 Othar animals P021.. 661 Thè olh•r antm818 love ind(kW rats, beardèd drdgons, ham5ter5, gulneaB, rabblts lan nuèased in ptdigree typ8 rabbils as wel as glants vrds So), let. bird¥ knduding rfng neck parathe¢s. budgeilgars, snakes. lortoise.AfrKan grey, r•ywre. We continug to work dos¢ly wSth the Animal Wellare OffK8rs al Northumbertand County C¢yJndl as wen 8s other res¢u•s In Northumbertand and the Borders and n3tionwlde breed 5peufic re05. Our Facebook page proW•s a gC1 r•ath In crfder to help and reunits anim818 as wèll as ad¥grtis• iom0 anima15 we do not take into kènnels ISW. gees0. pigs and alpae88).
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. TRUSTEE'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 FundrawJing At the end of 2021 a trial took place for ¢>nftrte ss allhough Ihis raisèd lunds li pro urmecessgry ¢¢ntinue Ihls afterthe fuD tyne openirwJ of Ihe Shop 3ftw pt¢wus Comd rest1> W• had rurww8 in 8e¥eral haf marathons ratsir¥J funds frjr us. A naw Shop M8n8gw joined us in Januw 2022 who 8¢¥e kn wtytb)ling BARK creating awareneJs ofthe charity. The trend towards more onlne fijndrasing ¢ontinugd In the finandal year many successfil campaign5 of Facebook to raise funds for sel(le needs (animal equipment. spaufic Animal veleiinary o)sts, spèar diets for •xarnple). There wwe olher sm•1 kxalty or9oru8d ents. Plant sale . due lo Comd resln'dions th4s was moved onlinè wilh timed ltedlon$. 0r £8.000 was raised. Al plant5 ware grown and donated by Chris wd Karen of Your Lor418knd Man" whj also provKled th• main prfze in the Christmas Raffle whith raisèd a eonsx¢erable amunt. AThdrÈw Smfth of Kfeative Tethno(ogy pm¥Jlded all Ihe int8mat infrastructurg and en$ui•d its smooth in5j during Ihe twrse of the week of our plant ¥ale. A$ In pr•vious y8arn. BARK receNed sgvernl grnnts and IwJades, a$ th118d In th8 X)unts. The shop in M8rygat8 ntinUeS lo ¢onsdklat& BARICS presence kn the t¢)wn. The qual and qugnty of donated goods is amazing. Our Gtsff and volurrteers work Iwd lo promote sales, sts mu¢h $0 that In 2021r22 shop sale8 lotslled £87.LW. * continue io organise fundraising events. our annu4 pi8nt le and raffles r3i&ng subslantsal sums. Evènts organised by iocgl IndduaL8. organisaliort dubs and associalions prowde wglcome and amthng $upporL We are ah¥ays grateftjl for those who rnember BARK In Iheir w15. L¢gades promde u3 lump sum$ to c¢ntlnue our work findlng homes for trjrtemporary resKlents. Flnanclal revl•w The total tncorne for tha y8ar arnounted lo £277,277 P021.' £1.326.490) of whith £nll 12021.. £3701 had trj be U8ed ort r¢stricted wojects. At the end of tha finanoal year the re6eryes wart £1,S69,432 (2021.. £1.$44,038). Cowtal expenditurevms £12.03112021: .740). Rol•r poll¢y The trust$es review Ihe reserve8 of th¥ity nallY in rdation to ¢%rrenl and future Tequwpmpnls of Ihe charity. The lre and the kvel of Ihe SelVeS held 11 adequatety alkw thg charity to Li>nlirwe to meet it¥ charita0 objedives in the medium leTm. wilh liqu(d furKls suffiuent to c)ver 0r 18 months of tharitable pendibjrè. Inv•stment polley £1.08 miNi¢n has teen inp5ted for thtr hJn9 term fulure securfty of thg dwity. The pthm)an¢e of the Inlments are reeWed on an onwThJ basis. Rlsk management The trustees idenlfy and re ri8ks the CW exp)5ed. to ensuw approprtate controls are In pla¢e. Major risks have been id8ntSfied as: staff and volunteers being exposed to dangwous arrimal6'. Expos¥re to infe¢tion and disease.. and DepleliDn of ServeS Ihough insvffiaerlt fvndrdiskvJ. Procedures are In place to rninunise and mana9e all ofthese.
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. TRUSTEE'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 Plan$ forfuture periods It is our intenlion to Continuè to rnaintain thè ken1 to a lugh standaftl. to # comfortable #nd warm horne for ourtemporary residents. We need &jrt)n spa( wvj this k8 aJenty under revi. The effe¢t of high inflab.on and olher cTe•Se in costs of pet rshIp has klentffi¢d the need fty some fonn of 'Pel Food Bank.. We or¥ in the pro¢ess of estabkns'ThJ this type OfseThj ts our area. Publlc benefft In considering the operation. acJ)6evements, and pertorrn8r 8nd finar6 of the (aiity, the tru5teeg are satisfied that public barrrt has téèn proded in aLrord8nce witti the Charths and Trustee Investrnenl Iseotland) Acl 2005. th Chathles A¢1 2011, and guhyance provided by the Charity Commission and the Office of the Scottish Charity Reguiaknr. Structurn, gov•man¢• and m•nag•m•nt The charty is qoverned by a ¢onstiiuts¢)n on 21 Jartuy 2(IJO as amended cn 28 S8Pt8mbèr 21MO. and by a scheme dated 1S March 2005. The trustees who serwd durfNJ year up to Ihe dale of siwature ofthè ffir4ndal statements were.. Mr G Reavtey MRCVS IChasnnon} Mrs J L Lande16 Mrs L Scott Mr L J P¢arson FCA (Tr•asurerl Mrs S St•ven Mr J Gardlner Mrs A Ham MrBPSJMain (Appointsd 13 S•pt•thr2022) R•¢rultm¢nt ¥nd •ppolnlm•nt of tnMt• As sel out in Ihe Trust Deed there Shall be at least six bui mot• th trustoes. TnJst•os we appointed for a term of thr8e years by resolubon ol the trlee9 passed at the +Inn Genwal Meets"ng. After thls Ume Iru8tees may stsnd for wlectJn #r the Annual Gerra1 Meeting. All tW$le are requir•d to dedare thelr eEwblEty to fvtFJ the kngol responsibifiti•8 of th• rth. with h)trodudion training and 8ppropriAt• dowmenlation offed to all new Intee6 heamh and salety 8ThJ anknoj care and welfare Lssues. Oryanlsational slructhrn Th& Ifustees make strategk decis¥)ns at regular The Fund Raiwng Committee org4nÉse ieguiar fund raising e¥ents ond aties. The &4RK $hop is lun uTrJer the super¥i5icffi of a trustee. Regular rekJts are made to the tru51ees 8t meetsngs.
BERWICKANIMAL RESCUE KENNELS B.A.R.K. TRUSTEE'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 stst8m&nt of Trustae Responsibli iti8s Thè trustee¥ are Tesponstble for preparing the Tw¥ts•'s Rewt the finanrial statements in acts)rdanca with applicable law and United AeoyJntiThJ Slandarts (UNled r¥doM Gwolly A¢cad ALntIng Pra¢llcel- The law applicab to tharfli88 Ki EnLland gnd I9$ and in SIand. requi195 the tnjstees to pr8pare fnanrial slataments frjr each finanoal year which give a true and fair wew ol the s18te of Affaits 01 th8 <afity. and of the tncorning ieswrces and al¢at)n ol r850yrS ofthe tharity lor thal year. In prsparing th958 fuunual statements. th• trustees are f•quired to.. . 8eled SUltae a¢counling Fdktes ond Ihen appty thwn consistenty.. . ¢)bSe th• methods and prh)dpl8s In th¢ Chafiti"•s SORP: - mako jud9enwnls and 85tMnat•s Ihat are rtasorAble wd8nL' - stale whethèr apIcable attounting standard5 been followed. to ary rnaterial dyrtures dis¢b$ed and •xplained in thé n¥i¥l statem•t., and - prepar8 the finawal ststaMen16 on th¢ golw conwn bas unle$6 it b In¥prowwts to pr8Me that the charity 11 ¢onllnue in operalion. The trustO9$ are re8pon6iblg for k•eplng 4uffiri8nt &cthting réts)rd8 that di$¢kW Vmth reasona@ accuracy al any ti¢Tre the financial position of Ihe tharity and Ènablo them to ensLtre that the finandal staternents eomply wlth the Charftios A¢t 2011. the Chaity (AcCntS and R8p)rts) Regulations 2(, Ihe Charilies and Trustee Invg¥lmeni ISg)Iland) Ad 2005, the Ch8ribes AkXbnIs Iswdand) Regulations 20C6 las amended) #nd th• provisions of the trusl dood. They ¥rè also respons¢bl¢ for 88fegvardAig Iha a5s8ls of the cthartty and henee foT tsking wsonable steps for tho preverikn #nd detectirm olfraud and other iN•gul•rities. A¢knowledgem•Dts The trustees wi$h to express thelr gratitude dadThI effons of our stsff, supp¢tsB. fundralser8, President, Patrons and ui particular the volunteers who gr& so generou51y ol their tyrne at both the kennols and Shop. ¥Mthout everyone's sUPPOrt it would nol ba possibEe lo c4ntnualy improve th& for our lemporary $idènls and carry on our goo(1 work our Presldent Carriw, who Is very 8upportNe. Thè Trtjstee's rtpNt W8s apprDv8d bi th• Prt)8rd ofTNslats on 1 M#1 2023. Mr G R•avley MRCVS (C Tru8t8e alnnan)
BERWICKANIMAL RESCUE KENNELS B.A.R.K. INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BERWICK ANIMAL RESCUE KENNELS I report lo tha Itustees on my examinatiwfj ol the finanL?al slatements of Berwd( AJirnal Rescue Kennels Vhe ¢harily) for the year ended 30Apnl 2022. Responslblllties and baJEs of r¢port As the Irusle8s ol the charity you are responsÉbto lor thè wepation of the fin8nwl 8tstèmants kn aCCAydance with Ihe requirements ol the Charities and Tnjstee In¥estmenl {ScollanOAL# 2005 Ilh? 2CQ5 Acil. the Charili•5 Accounts Iscoliand) Regulalions 20Cfj las amended) and the Charitios Act 2011 Oh8 2011 Act). You are satisfied Ihat your charity i8 not reouored by to be audited havÈ thsen Instead to an Independ8nt 8xanMn3tion. l Teport ITh re5pe¢t of my examInan of the th8rtls ffinandal statements a8 Carried out tmdef gection 44111 Ic) of the 2005 Act aTrJ sects'on 145 of th& 2011 Act. In carrying out my examinatn I h8ve followed the requif•m•nts of RegulaiK)n 11 of th• Charities AoThJnts {&ottsn¢J) Regulations 20r&s la3 am?ndsd) and al th appllcabie Dire¢tion$ given by the Charfty Commi$sk)n under seclKJn 145(5}(bl of th• 2011 Act. Ind•p•ndont •x•mln•rf• •tst•mwt Since Ihe charily has prpafed its a(zounts on an ac¢ru basls and 15 50 registorod ln tland your examiner must be a membef of a bcdy hsted in Regulath)n 11{21 tsf lh• Charities Ac¢Dunls (Scotland} Regtslations 20Ce las amendorfj. I confirm Ihal l am Qualif ts urKEertake th8 examinabon becaus• l am a member of the Institute ot Chbrtered Ac£ountarts in Enqland •nd Wales (ICAEW). which 13 one of Ilsted bodles. I have cornplthd my •xamintion. I crnfim thot no matt•rs come to my attenlim in ¢onnedon wlth th• examinadon glvlng mo (Zuse lo belSeve thal In any mateiial re¥peci'. 8cLountlng rewds w•r8 nol kept kn rnspecl ofthe drity as by seclion 44 {11 lal ofth• 2005Act and Regulatton 4 olthe ChartiA¢CMts (ll•nl Re9¥15 2(J)6 las •n¢W and •ecJon 130 of the2011 &. c the financial statements do nctt 8¢cord wlh Ih05e r8c•rds.' or U)e flnancAal statements do fiot ¢>)mpty wlh Ihe coun11n9 r¢qMen1I of ReguOn e ChBribes A)untS {Scollantl Regulati¢Ms 20ffj las amended) and do not compty the ap4¢able reqU1MentS concern*ng Ihe form and content ol accounts oul in tho chl(leS IAcc4)un13 and Reports) Regulations 2008 other Ihan any rèquiremènt Ihat the acc1$ glve a true aTrJ lair whlth Is not a matter IskleTed as part of an indepgndont exarronation. I have no othw concems and have ¢ome across no othw mattern in conngction with the examination lo which attention shoukl be drawn In this ieport tn efder to enabte a proper understanding of the finjncial $tatsmenis to be rea R. H. Dale1$h Institutè OfcharteredA¢unI0nts ti) England and V¥ales Greav8s West &Ayre 17 Wdlkergate Eerwick-upon-Twegd Northumberland TD151DJ Dated.. 1 Mareh 2023
BERWICKANIMAL RESCUE KENNELS B.A.R.K. STATEMENT OF FINANCIALACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 APRIL 2022 Unre51rlcted funds 2022 Totsl 2D21 ¢ome Donatior15 andlogades Charilablg aclwib.es Inveslmenis 145.443 1,239,126 124.787 57,731 7,¢)47 29,833 Totthl Incom• 277.277 1,326,490 Raising funds 64.881 62,224 Charftobtg aellmt 186,542 169,472 Tot1 r••our¢•• •xp•ndod 251,423 231,696 N•t Income lor the y¢¥rf Nèt mov•m6nt In lunds 25,854 1.094,794 Fund balanw at 1 May 2021 1.544,038 449,244 Fund blIn¢ •t 30 Aprfl 2022 1.589,892 1.544,038 The ststemenl of finanoal odmtss wKJudÈ$ gains and losses l$ed in th• year. All ineome arKI w)8nditure are dérived frrm cnukng
BERWICKANIMAL RESCUE KENNELS B.A.R.K. BALANCE SHEET AS AT 30 APRIL 2022 2022 2021 Not•5 F5xed a8sets Tangib assets Investments 148.925 1.119.157 143,151 1.029.448 10 12e6.082 1.172,599 Currtnt a•••ts Stocks Debtors Cash 8t bank and kn hand 12 13 S10 16,339 295.688 4,786 374,561 312.537 379.397 Credltors: arnots falllng du• Twlthln ona y•#r 14 {8,7271 .958) Net curienl assets 303.810 371,439 Totsl auttts l••s current Ilablllllés 1.589.8¥4 1,544.038 In¢om• fvnd• Unr8slrided fvnds 1.569.8 1.544,038 1.589.8W2 1,544.038 Th• financial Statem1$ w•r• 8ppro¥ed by Ihe TTust•ès on 1 March 2023 Mr G Reavley MRCVS I Trustee Mr L J Pe*rson FCA (frouurtr} Tru8ts•_
BERWICKANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022 Ac¢ount5ng poUcl•s Charity Inlonnalon Bepmck knimal Rescue KenlS is a charity restered in both Eng18nd and Scoyand. whth is govemed by constitution adopted on 21 January 2LWI and amended on 28 Seplemb¢r 21XIO and by a scherne dated 15 March 2005. Th6 reglstèred offic¢ Is Ivay Ea5L Ramparts BueSS Part BeTh4ck-upon&Tweed, Northumbedand. TD15 ITU. 1.1 AccourttEng convenllon Th8 financaal statements have ten prapared in an Mih Ihe thaiity'5 Conslrtutwjn, thtr Charities A 2011, Ihe Charibes and Trusl6e Investmerrt (Scotland) Act Xrf)S. thè Charilies Aetounts (Seolandl Ragulatlon$ 20Cfj105 amended) Bnd -A¢xAJvntlng and Reportfing by Charities.. Statement of Recommended Pra¢tice appli¢able lo charitses prep8rirwJ Ihew accounts in actJ)rdanrA with the Financial Reporting Standard appr1rae in the UK And Republic of Irèland IFRS 1021. las amended for accountiro perlods commendng from 1 January 20161. The charlty 1$ a Pub]ic Benefft Enltty as defined by FRS 102. Th8 charily hs tsken advantage of the pro¥risions kn Iho SORP for tharibes apptyfjng FRS 102 Updal Bulletin 1 not to prepare 8 Statement of Cash Fltys. The financial $tslÈmerts are prepared in strng. vknith Is Ihe fundlonal c¥ff•ncy of the ¢hBrity. M¢)n8tsry mounts In the f¢narrial Statements ara nded to (he naarest POLmd. Tht finanual stat6ments have been prred under lh• hlstor*xl efjst c4nventiorn The wlndpal artountlng pdlpès adopted arè 8•t out bdcpw. 1.2 Golnl ¢ane•rn At the timè of 8pprowng the finantya statements. Ihe tW5teès have a wsonable expectatson that the charity
s adequate reSoUrS to eJ)nUnue In operation* &Stenc for Ihe foresooable fvrturo. Thu$ tha trustee8
continue lo •dopt the gun9 eoncem basss of accountiThJ in pr•p8ring the financ4al stalwn8nts. 1.3 Charltable fund• Unr¢slrlcted fimd8 are W41ble for •t the di6crnUon of tho twstoas wi fvrthÉC of Ih•if charttab10 obJ'eLws. Restrfcled fvnds are subl¢¢t to speufic conrfth'orts by donorn a$ to thèy may be u6¥d. The purp0$6s and use5 olthe reslricled funds are sèt c4Jl bn the noles to the fInand statèments. IA Incomlng resourt•6 Income t5 recogni5ed vthen the tharity is legally èntilled to it after any performala C(Jnditlon8 h8ve been mel. tha amounts can be m¥asured reliabty, and rt16 prob3bkn Ihal injme will be recpived. Cash donations are fecognÉsed on rewpt. Other donalions are re¢ogni8ed on¢e the tharfty has been notlfied of the donatth. unless p•rformante Thjit$ requwe deferra of the amount. Income tsx recoverable In reiakn to donations received under (RAj or deeds of can1 is iecognised at th¢ time ofthe dcfflal?Jn. Legaaes are recognisgy on receipt or otherwisè rfthe thwity has bn notified of impend£no distribuuon, the amount is known, and re¢xipl is exreaed. If ihe #mnt is t kn(Mn. the W 18 treated as a contingant asseL Gfants are recogni5Èd as iiKome when Ilw jre receNÈd PTo¥TrtsJ oJndthon5 for receipt have beep mplIed with, ueSS Ihey relaté to a sperific luture pernd in vthi(* Ihey ar¢ dgferred. Interest is rec4gnIs as income vth8n reced.
BERWICKANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (coKfiNUED FOR THE YEAR ENDED 30 APRIL 2022 Accounttng pollcle5 Ictyitinuedl 1.5 Resour¢e$ 9xpended Expenditure is legnISed oncB there is a Iggal u constructlve obfigauon to transfer èconornic benefit to Ihird party. it t3 wobable thai a ITansler of Èeotwmic beneffts will b8 iequlred in semlement, and the Bmount of the obwtion (¥n t maasured reltatAy. EXpendrtu is ciassthed by adiwty. The of each aCtity aro made up of thè toial ol dlred c4)st$ aod shared costs, Induulng support costs n undertakwig each 8thty. Dire(I c051s attributabk to 3 single actiwly are allocated directly to that aclmty. Shared costs whth cMtribkrte to more ihan one actNty and support costs which are not attributsbl8 to a single a¢llty a apporb.oned been those acli¥ities on a basls consisienl with the use ol resources. Central stsff costs are allocaled on the ba8kg of time spent. and dopTe¢aalion ¢hargu wé alouted on lh8 portion of Ihe assot's usè. R8sourc9$ expended are regni on an acrxual basis. Tly are alocated lo 8dJ'vits"es b8$ed on adu81 usag¢ and time spenl. Establlshmenl ¥nd support costs are al 8Mocated to the a¢lnrity for the prwsion ol BnirTtal$, a$ no other aetmiy u$8$ 0 sigrrificanl amounl of suth Costs ol ti¥the$ In lurfherarKe of th• ehanvs obprts wnprls• thme co¥ts Nthrrod by th¢ a6 result of the ddivery 91 Il's 8ervic. CosiB of g¥n¥rating fuThJ5 compth tho costs aswd8tsd wilh aac1thg vc4unt8ry inc4)me. Governane• eosts compiise costs by thg In m8eYNJ tts C)nstitU19naI aTrJ stalut reoulrements. 1.6 Tanglble fixed a880ts Tang¢ble fixed a$sets are initialy me9re at rnst awkl $•qU mow5uréd at cost or valuation, net of dèpreaatlon any impairmwrt bJssè& Depraciation is F8CO9nssed so as to WFite off th• c)•1 orwhwlion of assèts less their rgBh4uai values 01 thèlr U6elul livos the folk)win9 basès.. Freehold land and buldings Leasehold land and bull dlng Plant and equipmenl 2% Straight 25% Reduang bal8 The gain or loss arlslrva on the dtsposal of ass•1 is determine(l as lh• dhlerence bètween the salè proe8•ds and the canwno Vatue ofthe a( is rgcogthd in the stslomont OffMarK 8divl¢leB. 1.7 Fixed xss•t Inlments Fixed asset inve51ments aTP inib.aly rneasured at transaction price ¢xckrfing trans?¢n costs. and arè subsequenlty rne85UFed at fair valu8 Èi eac* reporting d8le. Changes In fair value are tecogn In inccrtlaxpgnditurel forlhe >w. Trnnsathon $ts are expensed as incurred. 1.8 Impalment tsffix assets Al eath feporbng end dale, the charity the caryffig arnounts of its tangible assets lo detemln8 wh8ther there Ès 8ny IndKation that those assets have sufftred an impairrnent loss. If any suth indication ists. the rerx¢verabk aftu of the asset •slimated in order io dettir ts extenl of the tsmpaiiffiènt loss Irf any). 10-
BERWICKANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS {cOriNUED) FOR THE YEAR ENDED 30 APRIL 2022 Accounttng policles {Contlnuedl 1.9 stocks si¢¢ks are Slated at thè b)wer ol rxjst aThJ net rea¥able value. Net rèali88ble vue is the ¢sbm3ted selllng wice ¢51¥naknJ tlts of ts)Mplet1 and tsjsts to be incurrèd in rnarketSng, selling and dk%tn"budon. Due to ihe diffKutty of a6se85ing frdlr 1? for dort8l•d 9¢IS and th6 la( of control the Charlty has ovor donation5, donated good8 aT¢ valued at nil o)st the income from these goods re(x)gr5ed at ihe point of salo. 1.10 Cash •1 ¢ash equivalents C8sh and ¢a#h equivalents kndude (3sh hand. dets hdd at eall with banks, Othgr short-tem Ilquhj Investmants wilh original maltjrttses of Ihr•8 month5 or Iw. and bank overdrafts. Bank overdraft8 ar¢ shown vAthtn bwrowings in CLwrent 1.11 Fln•nclal In8trum•nts Th¢ ch8nty has etoet8d to app thè provi8vJn8 of 11 'Ba¢ Fknand•l InslrurnentB' aThJ S•ctton 12 'Other Flnancial Instrum8nts1ssuos' Df FRS 102 lo all ol its final fjnstrurT. FInaral instruments ar• rnco9nis¢d KJ th8 thaWG balanc sheet wIn Ihe charity becomes party to the Contrac#1 pro$10 of Iho atrUmenL Flnandal assets and I&9li11es are offstL wilh the net arThJunts presontsd In the fin8ndal slatements, when ther¢ Is a 189alty enfore•abl8 right to $81 off the recc4Jnls8d amounts and thero Is an inkntion to 891110 on net t)a8i8 or to f•ase th• 88S•t and thè Ic Ilnanclal ets BasK financial assets, which Indude debtors and cash 8nd bank balan$. #re initially Measu at tran5acbon Induding transactm Costs 8nd are Subsewently carrièd at amorts'sed eost usirvj the effe¢lwe int•resl method unless the orrangemont ujnstiluies a finarong tran¢tIon, where the transaction i measured al the present valua of the ftllure rècelpts dlscounlgd al a markgt rate of Int?Tes1. Finanaal assets da8fied as r¢efvaUo wilhin onv y¢•r afe not arnor11. B•Jk fm•n¢l•lliabilili•s B4sie financial li81H.l&S, induding trèdftors and bank loans are Hith8lly recognised at tran$afIn pit• un98 the arrtyngwnent consliiutès a finarong transactbon. er• Ihe debt instrument L5 mèasured at the present value of the fvtuw payments disco[j at a mathet rate of intwesL Financial liablitles das51h 4$ paythe within one year are not amorti5ed. D¢bt hstruments ara subsequenlty ¢3rrkd al amortised oJs( Un9 the effive leTe$l Tate methcd. Tr8dt creditors are obligaln6 to pay for g(¥)ds 5eNw2s that have been awuThJ in the ordinary rirSe of operations frc*m supplie1$. Amotmts pay8tAe are dassified as ujffenl liabihks il payment is due within o year or less. 11 not. ihey are PFe5enled as norF[en{ b'ats".es. Ttade fftditors are re¢ognlsed iniliaEly at transaction pri¢x and subs8quofttly measur¥J al amorh.wl cost usryi the effective Inlewl method. Derne¢)gnldon of finanelalllabllik•s Finandal liabilityes ai• derecognised when Ihe tharitys contra obgatiOnS w¥ire or ate discharyed or anle.
BERWICKANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 Arxountlng pollcles {Contlnuèdl 1.12 Employeg benefits Th8 cost ol any urwjsed hdiday ent0jerrt Is recounlsed In the peth)d kn ¥¥hkh the enyloyee'$ ser¥ ¥r¢ received. TeInall0n benefits are rethgntsed N)vnediatety as an wJen5e vknen thè tharity is demonstrabty commlttgd to lenninat th8 •rnFloent of an •mFknyee t0 wo¥4de t8m)Ination benefAs. 1.13 Donated goods Grfb of donated goods ar8 included in donations al Ihe esbmai8d eosl of Ihe iloms prOded to thB ¢harfty. Stocks of undistn'trtjled donafed goods are not valyed for baknce sheet purpose& Donat5ons And logael unltrIct•d Rostiicted fvnds funds Total Total 2022 2022 2022 2021 Spon$orshlps Lègades re1v¥è G8ngr81 donauons and Pat plan commlsslon Frfends of BARK Grants 1.914 1.145.898 39,407 91.118 33,256 3,OJ7 2,748 12,856 91.116 33258 3,1)07 2.746 12,856 50.753 1,234 120 Cats Prot¢ditins S( 145.443 145.443 1,239,126 For th r •nd•d 30 Aprll 2021 1238.7 370 1.239,126 Charitsblo actl¥itl•s 2021 cdlècbon boxes Events Shop incom& Rehoming 1.124 14.152 87.wj 22.421 245 5,504 31,767 20.215 124.787 57,731 12-
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 In¥8slments Unrestrlcted lund Total 2022 2021 Incorne trom unlisted investment8 Revaluation of Inve¥tmenl3 Inlertrst ieceiwdble 13,269 {7.428} 1.281 28.017 355 7.047 29.633 R•l•lng lund• Unmtrlcl•d fvnd• Total 2022 2021 Shop sts FuTrJraising WSt$ Stsff costs 20,803 1.547 42,731 21,620 107 40.497 Fundralslng and publclty 64.881 62,224 64.681 62.224
BERWICKANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (coiifiNUED) FOR THE YEAR ENDED 30 APRIL 2022 ChaTitabl• activities Totsl 2022 Total 3021 staff costs Depreryation and impalmi•nt Veterinary lees Repolrs and malntenance Raies InsuTan¢X Kènnels runniT¥J eosts AnSmal costs Bank charges Sundry expenses 113,305 8.257 107,360 5,989 25,841 3.154 791 3,105 1.1x7 4.828 9,794 1.272 9,699 5,911 e,727 188,542 169,472 186,S¢2 169.472 Trust•e• Noné of Ihe trustees lor any persons ¢onn6ctod with th¥ml r1ved any remuneration durfng th¢ year. but. one of them was engaged in his profewonal paty as 8 Ch8rt•Ted Aecauntanl to provlde payrc41 and VAT sthce5 to the charity. ptoase see Notè 16 for furllw detarfs. 14_
BERWICKANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMEFrrs (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 Employees Numbor of employees The average monthly nlwnber olempbyee8 dwlng the yearYdS'. 2022 HuMr 2021 Nurnb8r Fulktime. . Kennels Part-time.. Kannds Part-time. Shop 15 Is Employmont costs 2022 2021 05 and salano5'. KenneLs Shop Kann• Shop 111.730 41.436 1,575 1.295 101.077 39,310 6,283 1,187 Social curfty Go 156,036 147.857 During tho year Wunteer support was sevwety aff•(a8d by Ihe PwKlerri¢ lo.. 9 volunt88rs work•d in exc*8$ of 1.500 hourn In the Shop 3 volunteer5 worked In ¢xc856 of 600 hour5 In the knna There wor• no employtes whoBg omual rerTHmefation w•$ £60.(0 or mre. 15-
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 Tanglble fix•d assets Tow •nd bujklln nd and bulkllngs ulpm•nt C¢t At 1 May 2021 AddillonG 19,770 151.816 47,e45 12,031 219.071 12,031 At 30Apid 2022 19,770 151,616 59.716 231.102 Dèpr•clatlon and Impalrm¢nt At 1 May 2021 Depreuabon dwrgèd In the year 37,104 3.032 38.816 75.¥20 8.257 At 30 ApN 2022 40.138 44.041 84,177 C•nylng arnount AI 30April 2U22 19.770 111.480 15.675 146,925 At 30 April 2W21 19.770 114,512 143,151 10 FI a•••t Imi•stmonts Unllstsd Inw?trn•nts Co•t Or valuatlorb At 1 May 2021 Addthons Valualknn thanges 1,029,448 97,137 (7,428) At 30 April 2022 1,119.157 C•rylng amount AI 30April 2022 1,119,157 At 30 April 221 1.029.448 11 Flnancial instrumpnts 2022 2021 Carrying amount financlal assets Instrument5 Measu at value thrwgh Fthl or k*ss 1.119,157 1.029.448 16-
BERWICKANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30APRIL 2022 12 Skncks 2022 2021 FIrshed gocrfJs and goods for resale 510 13 D•btor8 2022 2011 Amounts lalllng du• wlthln one year. Trade debtorn Other d¢blors Prepayments and A¢J7u8d IncoThi 11,207 2,921 2,211 3,028 1,758 18.339 4,788 14 Cr•dltorn: amounts l•lllng du• vthhln on• y••r 2022 2021 Trnde crethtNs Aeuuals and d¢l¢rrtd Income 6.532 2,195 2,114 8.727 1S Analysh of n•ta¥Mts b•t*n lund Unmtri¢tsd fvnd 2022 Totsl Totxl 2022 2021 Fund balances al 30 Aprfl 2022 arè rnpresenled T8ngS1)k assels Inveslments Cuffent 8ssetrJllab4ittes} 146,925 1,119.157 3)3,810 146,92S 1.119.157 303.810 143,151 1,029,448 371,439 1.569,892 1.589,892 1.544.038 17-
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022 16 Relat¢d party transaction8 Transactlons wlth related partles During the year the erter¢d into the f0lknb1 transathM8 wrth rolotgd paFOe$.' Purchase of goods 2022 2021 L J Pearson FCA 3.127 3,403 3.127 3.403 Th• follOww arnr w•rè outst2ndiThJ at thè roporting dote.. AmDunts owgd to rglat•d partles 2022 2021 LJ Pears FCA 332 918 918 LJ Pgar5on FCA, a trustee, is a Chartered Accounlant in Privato practir8. Dum9 the year ho prowded Payroll and VAT seN¢e$ lo the Charity. Mr Pearson $0 [VIdeS acjnIancY and athsory sethces t¢ the char whk* is uncharged, the Y4lue 01the services thJrirvJ thè ye8rwer• in ex1%53 of £3.000. 18-