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 Re￿eY 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
Northtsrnbert￿d
TD15 1TU
Ind•p•nd•nt examlner
Gre8ve¥ W &Ayre
17 W8ntW9ate
Berwc*.upoTrTw*ed
Northumbedand
TD1510J
Prn•ldgnt
Mr W Cwrk4ton
P4tron8
Mrs K Hom￿Roberts9n
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, MCc￿lh 8ThJ Edney
4 1)Jay Wals
Berwid( Twwj
TD15 1HD

BERWICK ANIMAL RESCUE KENNELS
BA.R.K.
CONTENTS
Page
Tn￿lee.$ rep
l￿aPendertt 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 Prepa￿d kn aC¢L)rdanc8 wlth the xcountin9 Pol￿&$ sel otsl in note 1 to Ihe
rinanelal statèments and compty ￿1h the charÈVs 6￿$￿tUl￿on, the Gharilies AGI 2011. the Ch4rib¢8 and Tru$ta¢
Inveslrnent ISc4tlandl Acl 2005. the cha￿leS ArA)￿nIS {SC￿lIand) Regulations 2006 1as arnendedl and
'Ar£ounling and RopOr￿n￿ 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).
Ob￿ctIveS and a¢tiviti
The chaiitys objectsv8s are to reli8v8 suffering of any animal kn naed of ¢are and 8ttonJon. In p*lknlar lo
prowde ¥nd mainialn a rescue home for ternporary T￿P￿.0￿ care #nd treatsnent ol suth animals and r•horne
them Wh￿e￿r p0￿b￿, g•n•raly In North NorOwffthrl￿d 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 ac*vitie5 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 ded￿at￿ 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 gi￿n9 so much of their spare Jme BHAK Wfxddnl be atjle to maknth the N9h kv¢l of Ca￿ t•mpor*ry
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 I￿1 8rt In¥rAv•J wlh the charity.
A8 can be seen below. Ihe CO￿ 19 paY￿a￿￿e 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 maf*ed 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. 80￿er Cdl*. J* Russell. Gr￿1 Dane. Labrador. RotN¥8118r,
Poothe. Frenth Bulldog, Sprfjnger span￿1. An unusually Lqrgè amount of bT•ads under l year n￿dIng
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￿), le￿*t. 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 re￿05.
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 s*s ￿ allhough Ihis raisèd lunds li pro￿￿ urmecessgry
¢¢ntinue Ihls afterthe fuD tyne openirwJ of Ihe Shop 3ftw pt¢wus Comd rest￿1>￿￿
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 s￿el(le needs (animal equipment. spaufic Animal veleiinary o)sts, spèar￿ diets for
•xarnple).
There wwe olher sm•1 kxalty or9oru8d e￿nts.
Plant sale . due lo Comd resln'dions th4s was moved onlinè wilh timed ￿ltedlon$. 0￿r £8.000 was raised. Al
plant5 ware grown and donated by Chris wd Karen of Your Lor418knd Man" whj also provKled th• main prfze
in the Christmas Raffle whith raisèd a eonsx¢erable amunt. AThdrÈw Smfth of Kfeative Tethno(ogy pm¥Jlded all
Ihe int8mat infrastructurg and en$ui•d its smooth i￿n5￿j 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 Ind￿duaL8. organisaliort dubs and associalions prowde wglcome and amthng $upporL
We are ah¥ays grateftjl for those who r*nember BARK In Iheir w15. L¢gades promde u3 lump sum$ 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 ￿n￿allY in rdation to ¢%rrenl and future Tequwpmpnls of Ihe
charity. The ￿l￿re and the kvel of Ihe ￿SelVeS held ￿11 adequatety alkw thg charity to Li>nlirwe to meet it¥
charita￿0 objedives in the medium leTm. wilh liqu(d furKls suffiuent to c*)ver 0￿r 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
In￿lments are re￿eWed on an onwThJ basis.
Rlsk management
The trustees idenlfy and r￿e￿ 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 &j￿rt￿)n￿ spa(* wvj this k8 aJ￿enty 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 finar￿￿6 of the (*aiity, the tru5teeg are
satisfied that public bar￿rrt has téèn pro￿ded 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 Jartu*y 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 tr￿lee9 passed at the +Inn￿ Genwal Meets"ng. After thls Ume
Iru8tees may stsnd for wlect*Jn #r the Annual Ger￿ra1 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 offe￿d to all new In￿tee6 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 a￿￿ties. The &4RK $hop is lun uTrJer the super¥i5icffi of a trustee. Regular rek*Jts 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¢ca￿d A￿L￿ntIng
Pra¢llcel-
The law applicab￿ to tharfli88 Ki EnLland gnd I￿￿9$ and in SI￿￿and. 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 a￿l¢at*)n ol r850yr￿S ofthe tharity lor thal year.
In prsparing th958 fuunual statements. th• trustees are f•quired to..
. 8eled SUlta￿e 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 ap￿Icable 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$6 it b In¥prowwts to pr8￿Me that the
charity ￿11 ¢onllnue in operalion.
The trustO9$ are re8pon6iblg for k•eplng 4uffiri8nt &c*th￿ting réts)rd8 that di$¢k*W Vmth reasona￿@ accuracy al
any ti¢Tre the financial position of Ihe tharity and Ènablo them to ensLtre that the finandal staternents eomply wlth
the Charftios A¢t 2011. the Chaity (AcC￿ntS and R8p)rts) Regulations 2(￿, Ihe Charilies and Trustee
Invg¥lmeni ISg)Iland) Ad 2005, the Ch8ribes AkX￿bnIs Iswdand) Regulations 20C6 las amended) #nd th•
provisions of the trusl dood. They ¥rè also respons¢bl¢ for 88fegvardAig Iha a5s8ls of the cthartty and henee foT
tsking wsonable steps for tho preverikn #nd detectirm olfraud and other iN•gul•rities.
A¢knowledgem•Dts
The trustees wi$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 wep*ation 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 examIna￿n of the th8rtl*s 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 examinat￿n 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$sk)n under seclKJn 145(5}(bl of th• 2011 Act.
Ind•p•ndont •x•mln•rf• •tst•mwt
Since Ihe charily has pr*pafed its a(zounts on an ac¢ru* basls and 15 ￿50 registorod ln ￿tland your
examiner must be a membef of a bcdy hsted in Regulath)n 11{21 tsf lh• Charities Ac¢Dunls (Scotland}
Regtslations 20Ce las amendorfj. I confirm Ihal l am Qualif￿ ts urKEertake th8 examinabon becaus• l am a
member of the Institute ot Chbrtered Ac£ountarts in Enqland •nd Wales (ICAEW). which 13 one of Ilsted
bodles.
I have cornplthd my •xamintion. I crnfim thot no matt•rs come to my attenlim in ¢onnedon wlth th•
examinadon glvlng mo (Zuse lo belSeve thal In any mateiial re¥peci'.
8cLountlng rewds w•r8 nol kept kn rnspecl ofthe d￿rity as by seclion 44 {11 lal ofth• 2005Act
and Regulatton 4 olthe Charti￿A¢C￿Mts (￿ll•n￿l Re9￿¥1￿5 2(J)6 las •n¢W and •ecJon 130 of
the2011 &. c
the financial statements do nctt 8¢cord wlh Ih05e r8c•rds.' or
U)e flnancAal statements do fiot ¢>)mpty wlh Ihe ￿coun11n9 r¢q￿￿Men1I of Regu￿￿On e ChBribes
A￿)untS {Scollantl Regulati¢Ms 20ffj las amended) and do not compty the ap￿4¢able reqU1￿MentS
concern*ng Ihe form and content ol accounts oul in tho ch￿l(leS IAcc4)un13 and Reports) Regulations
2008 other Ihan any rèquiremènt Ihat the acc￿1$ 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 $tatsmenis to
be rea
R. H. Da￿le1$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
Tot*1 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 b*lIn¢￿ •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 c￿￿nukng

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: arno￿￿ts 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 Statem￿1$ 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 Ken￿lS is a charity re￿stered 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 Bu￿eSS Part BeTh4ck-upon&Tweed,
Northumbedand. TD15 ITU.
1.1 AccourttEng convenllon
Th8 financaal statements have t*en 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
appr1ra￿e 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 h*s tsken advantage of the pro¥risions kn Iho SORP for tharibes apptyfjng FRS 102 Updal
Bulletin 1 not to prepare 8 Statement of Cash Flty*s.
The financial $tslÈmerts are prepared in st*r￿ng. vknith Is Ihe fundlonal c¥ff•ncy of the ¢hBrity. M¢)n8tsry
mounts In the￿ f¢narrial Statements ara ￿￿nded to (he naarest POLmd.
Tht finanual stat6ments have been pr￿red under lh• hlstor*xl efjst c4nventiorn The wlndpal artountlng
pdlpès adopted arè 8•t out bdcpw.
1.2 Golnl ¢ane•rn
At the timè of 8pprowng the finantya statements. Ihe tW5teès have a wsonable expectatson that the charity
#s adequate reSoUr￿S to eJ)nUnue In operation* &￿Stenc￿ for Ihe foresooable fvrturo. Thu$ 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 W41￿ble for •t the di6crnUon of tho twstoas wi fvrthÉ￿C* of Ih•if charttab10
obJ'eL*ws.
Restrfcled fvnds are subl¢¢t to speufic conrfth'orts by donorn a$ to thèy may be u6¥d. The purp0$6s and
use5 olthe reslricled funds are sèt c4Jl bn the noles to the fInand￿ statèments.
IA Incomlng resourt•6
Income t5 recogni5ed vthen the tharity is legally èntilled to it after any performal￿a C(Jnditlon8 h8ve been mel.
tha amounts can be m¥asured reliabty, and rt16 prob3bkn Ihal injme will be recpived.
Cash donations are fecognÉsed on rewpt. Other donalions are re¢ogni8ed on¢e the tharfty has been notlfied
of the donatth. unless p•rformante ￿Thjit￿$ requwe deferra of the amount. Income tsx recoverable In
reiakn to donations received under (￿RA￿j or deeds of c￿￿￿an1 is iecognised at th¢ time ofthe dcfflal?Jn.
Legaaes are recognisgy on receipt or otherwisè rfthe thwity has b￿n notified of ￿ impend£no distribuuon,
the amount is known, and re¢xipl is exreaed. If ihe #m￿nt 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, u￿eSS Ihey relaté to a sperific luture pernd in vthi(* Ihey ar¢ dgferred.
Interest is rec4gnIs￿ as income vth8n rece￿d.

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 le￿gnISed 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 aCti￿ty aro made up of thè toial ol dlred c4)st$ aod
shared costs, Induulng support costs n undertakwig each 8th￿ty. 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¢ll￿ty a￿ apporb.oned be￿￿en 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 re￿gni￿ 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 a￿ac1thg 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$sets are initialy me9￿re￿ at rnst awkl ***$•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 0*1 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 In￿lments
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 aft￿u￿ 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 {cO￿riNUED)
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 v￿ue is the ¢sbm3ted selllng wice ¢51¥naknJ t￿lts 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)gr*5ed at ihe point of
salo.
1.10 Cash •1￿ ¢ash equivalents
C8sh and ¢a#h equivalents kndude (3sh ￿ hand. de￿￿ts 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 fi￿n￿al fjnstrurT￿.
FInar￿al instruments ar• rnco9nis¢d KJ th8 thaWG balanc* sheet wI￿n Ihe charity becomes party to the
Contrac￿#1 pro￿$10￿ of Iho a￿trUmenL
Flnandal assets and I&9￿li11es are offstL wilh the net arThJunts presontsd In the fin8ndal slatements, when
ther¢ Is a 189alty enfore•abl8 right to $81 off the recc4Jnls8d amounts and thero Is an inkntion to 891110 on
net t)a8i8 or to f•a￿se th• 88S•t and thè
Ic Ilnanclal ￿ets
BasK financial assets, which Indude debtors and cash 8nd bank balan￿$. #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
da8*fied 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$afI￿n pit• un￿98
the arrtyngwnent consliiutès a finarong transactbon. ￿er• Ihe debt instrument L5 mèasured at the present
value of the fvtuw payments disco￿[￿j at a mathet rate of intwesL Financial liablitles das51h￿ 4$ paythe
within one year are not amorti5ed.
D¢bt hstruments ara subsequenlty ¢3rrkd al amortised oJs( U￿n9 the eff*ive ￿leTe$l Tate methcd.
Tr8dt creditors are obligal￿n6 to pay for g(¥)ds ￿ 5eNw2s that have been awuThJ in the ordinary r￿irSe of
operations frc*m supplie1$. 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￿￿ ob￿gatiOnS w¥ire or ate discharyed or
an￿le￿.

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 ent0je￿￿rrt Is recounlsed In the peth)d kn ¥¥hkh the enyloyee'$ ser￿¥ ¥r¢
received.
Te￿Inall0n benefits are rethgntsed N)vnediatety as an wJen5e vknen thè tharity is demonstrabty commlttgd
to lenninat* th8 •rnFlo￿ent 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 prO￿ded to thB ¢harfty.
Stocks of undistn'trtjled donafed goods are not valyed for baknce sheet purpose&
Donat5ons And logael
unl￿trIct•d Rostiicted
fvnds
funds
Total
Total
2022
2022
2022
2021
Spon$orshlps
Lègades r￿e1v¥￿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 r￿1ved any remuneration durfng th¢ year. but.
one of them was engaged in his profewonal ￿pa￿ty 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
HuM￿r
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 2￿21
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
FIr￿shed 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 ac￿jnIancY and athsory sethces t¢ the char
whk* is uncharged, the Y4lue 01the￿ services thJrirvJ thè ye8rwer• in ex1%53 of £3.000.
18-