Chartty rpgistration number 1083038 (England and Wal•sl Charlty r•9l#tratlon nUMr SC038235 (Scoand) BERWICK ANIMAL RESCUE KENNELS B.A.R.K. ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. LEGALAND ADMINISTRATIVE INFORMATION Truots08 Mr G ReeY MRCVS (Choirrnan} Mrs J L Lant1eL% Mrs L Scott Mr LJ Pea FCAITreasuw) Mrs S Steven Mr J Garrli Mrs A Ham MrsPSJMain (Appointed 13 Septem( 20221 Chartty numbèr (England and 18•1 1083038 Chadty nurnber Iscodandl SC038235 R•gl$t¢r¢d offl Wndmill East RBrnpart BUne$S P 8erw¢k Tweed rthumbertllnd TD15 1TU Ind8p•nd•nt oxamlner Greaves &Ayrn 17 Walkergate BeTrKkpon.TW09d rthumberland TD15 IDJ Presldent Mrw Carr¥)qion Patron# Mrs V CurTi* Mrs K Horn&Roberts Mr D Small Mrs E Nico &r Mitha?l Blake. Bt Mr R Syr•d Mr B Pa[sc6 Kènnel managgro•¥ Shop gx•cutlve managèrn Mrs J Ro¥s Mrs L Sc4)tt & Mr J Gardingr SollGItorn Sanderson M¢Creath & Edney timlt•d SaThleIn. Mccreath and Edney 4 Quay lIS BeThKk upon Tweed )rthumberland TD15 1HD
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. ColENTs Page Trustee's report IndepeThJent exami$ tepc*l Statement of Ionancaal adj¥$$ Balance sheet Notss lo the finanLyal ststements 8-18
BERWICK ANIMAL RESCUE KENNELS .A.R.K. TRUSTEE'S REPORT FOR THE YEAR ENDED 30 APRIL 2023 The trustees present their anryJ8J and ststements the ye8rerKled 30Ayil 2023. The financial 3t8temenls have been prepared in aCrdance wllh the accounting poliaes set out in note 110 the financial ¥tatement5 and wmpty with the ¢x)n¥trluit, the Charititys Ad 2011. tha Charities and Truslee Investrnent (Scotland) Act 2005. the Charilies Accounts {Scotland) Regulations 2(X)6 las amended) and °A¢rJJunting and Reporting by Charitie5.' Statement of Recommended Practtce applicable lo charit$ pParn9 thelr accounts In accordan wth the FinancAal ReporhThJ Stsndard appIlble in the UK 8nd Republk of Ireland IFRS 102). las amended for cOUnbn9 penojs commerKry from 1 Jarwary 20161. ObJ6¢tlv•8 and acttvltl The charity's objedives are to relieve the suffermig of any thm81 in rwd of care and attention, in particular lo provide and maintain a re3ryJe home ts lempyary receptton Ca and treatment of suth animals and rehorne them Wher0( PO88iblo. gonora1 in North NartPrnb•r1and th• E•st•m Scotti$h Bo¥der8. Thg Iruslees have paid due regard to guidance on publi¢ benofft i$$u¢d by thè Charity Commission and the Offlce of the Scottish Chanty Regulat in de¢4dino what actfv0ts.es tr clwty should undertake. Aclvltlos The kenntsls and Ihe r¢c¢ptlon ntro run by a managara08 8UPPOrted by regular 8taff •nd volunlaors. It Is mointsined lo a high 8tandorrl to •nwr• th• t•mpor•ry r•sk4•nts onioy • c4Jmfortablg. walm •nd walcoming home. The charlty shop Marygate In Berwt< ts still urKler the san m8n8gement and h88 prospered to provkle $ubstgntial revenue input to the tharty. Volunt••rs Our team ofvolunleers work in the sh¢)p and knnd$ 0$ wdl 48 hdping wrth futwj raisiThJ during the year. Nlhoul them giwng 80 muth of thèlr spart &IRK wouldnl be able to malntaln the hlgh level of care our tempcfary r88ldwis desarve. A major advanco in the year has been th• nUMr of pp ¥dunt¢erltvJ to h•lp th• tharity. whelher it be #t the k8nn818 of the recenlty establlshed-Fc)d 8anV. In tot81 the ffgure$ are.. K8nneL8 19 volunteers (covering 8 hours 8 day 7 day3 a wk)- Tolal 2,184 hcrtn Shop 12 volunteers IVenrj 9 hours 8 day S days a week- Tolal 2.340 hours Fundraising 6 volunteers- 432 hours Exec(rtive 8 volunteer¥- 70 hr$ Food bank 4 Vol[terS {15 hours a week)- 780 houf8
BERWICK ANIMAL RESCUE KENNELS 8.A.R.K. TRUSTEE'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023 Achiewm•nts and perfomian on again, as Chairman of BARK, rt i8 my pleasure to repNt anolhw very suc£essfiJl year for the chaiity, both rehoming and in provlding an effic4enl and caring service lo those wh) are invofved vthh the charity. AS cart be seen belryw. the Covkj 19 pandemi¢ may have passed but the after ellects We still evideni and t currenl financlal pressure is hav9 ivs effed. Potential owners are far more cx)ncemed about the ongoing costs of pel ownership and this ha8 S1(W rehld as a resuli numbers. Rehoming The figures for the numb•r of cats and dcg$ r•trw)med are w ¢cffj)arable wilh the prnM¢)us year.. 129 Cats 12022.. 1411 The average length of 8tay is 129 days, those kittens Lvn in the kennels slay mbnlmum of 63 day8. Only one or tsyo pigreeS. but 8 Ma•d inuease in kittèns. whith may bo du8 to the diffi¢uMy 8tte8sing noutering facilitM dunng pandemic. 83 Dogs 12022.. 58} The avera9• ltsngth of stsy 18 101 day8. Border C1. Corgi, Cocker Spanlel, Oachshund$ (Smooth rnal), Engllsh Bulldog. Englksh Bull Tonier, Ertglish Swlnger Spaniel, French Bulldog. Gerrnan Shepherd, Husky, Jack Russell TerT, lQng Charfes Spaniel, L8iYadc#)dle, L8brador. Lurcher, Malla$& Hunting Dog, Poodle (Miniature). Poodle Stsndar(l. Pug,Saluki, she•, Shih Tzu. Stsffordshire Bull Terrier. Yorkshire Torrièr, Various wdl• Closs llatfad0¢d. cother poo etc). 63 Othar •nlmals12022.' 861 17 Avian. 6 Exotk¥ {Rt•S). 15 Guine•s. 27 Rfjbblts, 11 R•ts and 4 other mdent8. We ¢onllnua to work dolY wllh the Anim•1 Wellare Officers #t NorthLwnbertand Cwnty CourK41 a$ w•ll 48 Other rescue8 In Northumberfand and the BoT(l•rs •nd natiom¥ide Ix¢•d SpefiC resos. Our Fac£book pag• provlde8 a gfA#J rath In wder tt> Np flnd and reurwte 8nlmal8 88 well •0•rtI•o wm• animals we do not take into kenn¢l8 lsh88p, pbs •lpaca8). Th• Adoption Mission thampioned by PadffjI and lsk#S provh4ed gJ% of the tho and c81 fwd n••d8d by the kennd$ th58 Lgst y••r. bo that dongti9 of food or by way of a grant. Fundr4lslng A¥ in pr•vious years t18 have be numerous vKnts organlged to suFwrt BARK ty hxal Indlviduals, organisationg. 0)mpanles and scwls. had runners In s•vu81 maratt$ fiJnOs tr u$. The tnd towards more online lundra¥s9 ¢tinU• In th8 tharKlal Y wlth many swxassful campaigns on Facebook to rai$¢ funds for 6pecffi¢ nè8ds (animal equipm8nt, speafi¢ •rtimal veterinary costs. speufic diets for example). Thwg were other Small locdty oryanised •venls. Our annual Plant Salé raised over £9.(. 1 plants wère grown and donated by Chris and Karen of Your Local Blind Man" who also provided the main prize in the Christsnas Raffle whKh rwsed a ¢nsIderab amount. Andrew Sm¢ih of KreatNt Tethndcfjy wovided al tho Intunet infra8twthr8 and en8urg tts smooth runnthg during the ¢J)ursa 01 Ihe week of our Pkgnl SaLg. As in prewous yèars BARK rocefvad numerou$ 9ranis aTrJ dcTrtbS wilh mLth appredated conlinulng support from the Dziniak Trust Flnanclal reYl¢w The total coMe for the year amounted to £407.045 (2wr2.' £277.27n of wthith £6,{ (2022.. tnif) had to be used restrÉcted proie(a8. At th¢ end of the fmncial ye¥lhe reser¥e5 vthe £1.661230 (2022.. £1.S69.8921. Capital cxpendilure was £2.1( (2022.. £12.031}.
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. TRUSTEE'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023 RèsaNe$ policy The trustees the reserve8 of th8 tharity annuatty relabon to ojrwil fulure requirement8 01 the charity. The nature and the tevel ol the reserves held wll 8dequatety allow thfj tharsty lo ntinue to rneel ts charitable obj•ctNes in the medium t•rni, vrith liquid fiJnd8 suffiLryenl lo eovgr ovor 18 mcmths of charilaNe oxpenditure. Inve#tm•nt pollcy £1.08 million has been inwstad for the bng tsmi future swjrity ol Ihe th8rity. Th• performènce of the Investments a vieWed on an cryoing basis. Rl?k managem•nt The trustee5 ldonts.fy and review risks to wlith the th•rlty Is exposed. to SUre aFvroprt8t¢ controls are In plo¢•. Mapc ri6ks have been entffi?d 08.. Staff and voluniè8rs being exposed to dang8rtyJ$ anlmals: Exposure to infection 8nd disease: and . DepknUon of r•seThes though lundrai5irvJ. Procedure$ arè In plac8 lo mlnlmkn and mongg8 of the. Plans for fur• 1118 gur int•ntion to ¢onlinuè lo maintsin the k•nMh to 4 hw stard. to Pr)de a comforta18 and warm hom• for our t¢mporary res#lent8. Publlc b•n•fit In considering Ihe operation, achievements. and perfonnarhce #nd finance8 01 the charity, thg trustse8 are salisfied that p(lIC tfjnefil has been wowded Sn wxordance vrith the Ghaiibes and Trustee Investment (Scotl8ndl Act 2C4)5, the Charit8 Act 2011. and guidarKe prowded by lh• Chorty Commission and tho Offica of lh8 Scottish Charity ReguLqtor. Structur•, gov•manGe and m•na9•m•nt The th•rty 1$ governod by a ee4)sbtutbon adoPt•d on 21 J•nu4ry 2(MJ) as on 28 Septomber 2000, and by a $¢hem6 dated 15 March 2CQ5. The trustees who $8Ned during Ihe year and up to the dale of signalure ofthe finanool ststements w•re'. Mr G Reavley MRCVS {Chairman} Mrs J L Landel8 Mrs L Scolt Mr L J Pe8ison FCA (rwa[) Mrs S Steven Mr J Gardiner MrgA Ham MrsPSJMain IApwnt•d 13 Septembw 21Y221 Re¢rultm•nt and appolntm•nt of trusiee8 As set out in the Trust Deed Ihere shall be al least st% but no more Ihan Iwelve trustees. Trustee8 are ¥ppolnted for 8 leim of Ihrte years by resdution of the tnJsle•s passed at the Annual Genèral Meeting. After this time trustees may stand for at theAnnual General moèt)g. l trustees are wuired to dedare their efigibility to thjffil the W re8p)nslblliDe$ of tho role. wilh introduction training and appropriate d¢cumentsts'On 01tered to all trusiees covering health arKI safety and #nimal care and welfare issues. Organlsational Structuro The trustees make strategic decISn$ at regutar meetiryJs. Th• Fund Raising Commiitee oryJanise règular fijnd raising wents and 8ctThies. The BARK shop 15 run under the supervision of a trustee. Regular reports are made lo Ihg trustaes at meeb"ng$.
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. TRUSTEE'S REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023 Ststrment ol Tru¥ts• RponSibl1111 The tnJstees are responsible for prep8rlng the Tru8te8's Rewt and the finano¥l stst•ments in a9>xd8t) with pplicable law arKI Unrted lQ'ngthJm A¢¢oLtnb'ng Stsndards (Unrted 'ngdoM Generalty Accepted AccountiThJ Practic¢l. The law applicable lo thaiilies in England and Wales and in Sc#)Vand. requires thtt trustees to wepare flnanaal statement¥ for each fin8nca81 year whlch give a tsu8 and lair view of thg $tsfr of affairs ol th8 chanty, and of th¢ Inc4Jrning resources and apF4t¢¥Ih of resou9 of the tharity for that year. In prnparing these financial statements, th• Imstees are r¢qulr•d to.. - seled Suitab •cc4)unlkng polk4es and then apply Ih¢m rxxNistenlly,' - obseNe the melhod8 Ind prfndpkns In th8 Char6ti•8 SORP: - mak• judgements and 8stimat•8 that •re rg8wn88 and wdent: $lal• whether applicab ac£ounlrvJ standards have followed, Subjed to any malthal deparbJre$ dlxkjsed and explainad in the fmanci•l statements.. antj - prepare the fin¥noal Statemerts the wng C£XKwn Iwis unleM it Is Inappropriate lo prewme that the ch8rlty wlll contlnut In op¢r•lkn. The twslee8 arè rèsponsible frK koepiThJ suffiry.ent accounting recfjrds that disdose wrth 8¥onable accura 81 •ny time the finana81 positKJn ol the tharlty •nd enable th•m to en8ur¢ that th• finanoal slalemgnts comply with tha Charitle8 Act 2011, th8 Charlty {AecthJnts and Repts> Rogulalh?n$ 2C#J8. the Charitiès 8nd Trusl8e Inve$lm8nt IScotlarKJ} Aca 2(I)5. the Chonbes Actounts (Scollandl Regulations 21M la5 amtsndedl and the provisitins of the Iru$l deed. ar& also responsible for 6af•g¢J8rdin9 thè assets of the d)anty And hon for taking w$ongbla Steps forth• pr•vwthon dèt•c"on of fraLKI Lknr r89uloritig$. A¢knowl•dgem•nts The trustees wish to •xpres8 th¢w grgUtud& for the O•dl•d èfforts of Staff, BUWQrters, fijndralsers. Prèsld8nt. Palrry)$ and In partKular the volunteers who we so gener¢u$ty of their timo 81 both the kenn¢ls and shop. Wilhoul ¢veryone'8 8ilPPtsrt ft Uld not bè posslble to cnUalfy improv? thè cafe for our tèmporary r¢sJents and carry on our good wort. $0 to crfjr President Wlllarn Carringtc. WIK) Is very 8UPP)rtfve. The Trustee's report was apr0) by the eoard ofTntstee8 13 math 2024. Mr G Re•vl•y MRCVS {Ch*lm•nl Tru¥le8
BERWICKANIMAL RESCUE KENNELS B.A.R.K. INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BERWICK ANIMAL RESCUE KENNELS I report to the twslees on rny examination of th8 finand81 statements Bérwick Animal R88cua K8nnels1th8 ch8rfty1 forlhe year endod 30April 2023. Responslblllt1 gnd ba818 of roport A8 the trustees ol the charity y¢u are respon8iblg for the weparation of the finanaal stal8m8nts in accordance with the requirements of the Charities and Trustee Inve8lment (Scotlandl Act 2005 (the 2005 Act), th8 Ch8rfties Accounts Iscollandl RulationS 20Cfj 188 amènded) and the Ch2ritias Ad 2011 Ilhe 2011 Act). You are satlsfied that your charlty 18 not requlrad by charlty law to be audited and hav¢ chosen instead to hava on independent examination. I POrt in respect of my eXamInaOn olthe tharty's flnandal 81al$m8nts as carrled out under section 44111 Ic) of thè 2005 Act and Soction 145 of the 2011 Act. In carrying out my examlnalion I have followed thè requirernenls ol Regulation 11 of the Charllles countS Iscolandl Regulallons 2008 la$ &metYJedl and all th• applicable Directions given by the Charrty Commi3s1on under sedion 14515llbl of the 2011 Act. Ind8p8nd•nt •xamlnorf• $tst•m•nt Slnce the charity ha5 ppared 118 a¢unt on an accrual8 ba81s and 18 al80 rgglstared In Scotland your èX8miner mu81 ba 8 member of a body listqd in Regulation 11121 of the Chartlles Accounts Iscollandl Regulats'on$ 2006 las amend•dl. I confirm that S am qua11fi8d to L¢ndert8ke th• èxamination because l om mamber of Ihe Instituts of Chartered A¢¢ountants In England and Wales IICAEW). whlch 18 one of th• Ilsted bodies. I have Completed my ey8min8tion. I confirm th81 no mattars havé ¢omo lo my 8ttontlon In connèctlon with thg examination giving mè cause to bellevts Ih¥t in any malertal re$p¢rt'. accountlng records wero not k8Pt In respect of th• tharty as requirtd by sectlon 44 {1) {al of Iha 2005 Act and RegulatSon 4 of the Chadtlas Accounts Iscollendl Regulallon8 2ty)8 las amended) and section 130 of the 2011 AGL. or the financial 5talemenls do not acL¥)rd with th0 rerJ)rd8,' or the financial statements do not comply vAth the a¢countlng requirements of Regulation 8 of the Charities Ac¢ounts (Scotlandl Regul8tlons 20(A las 8mendèdl and do not com[Y wtth the applicable requlremenls ¢oncemlng the fom and contgnt of ac¢ounl$ sèt out In the Charbties (Accounts and Rep)rtsl Regul8llons 2008 other than any requirement that thè accounts give a tru¢ and fair vlew which is not a matter considerod as part ol an Indep8ndent examination. I havo no oth•r o)neerns and h eome acTO88 no ¢th•r motterB in ¢onngcilon 8xarninatkon lo which attention should be drawn in Ihlg report in order to gnabl• a proper under¥tandiThJ of the finonclal st8ternen1810 be reached. R. H. Dalgl¢ish In$tituta of Charteréd Accountants in England and Wales Greaves Wesl & Ayr8 17 Walkergale Be[Wk-Upon-TWd Northumbedand TD1S 1DJ Dated.. 18 Marth 2024
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. STATEMENT OF FINANCIAL ACTivrriES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 APRIL 2023 Unr•strl¢tgd Restricted fvnds fvnds 2023 2023 Total Total 2023 2022 Income from.. Donations and legaoes charitab activitses Investsnents 248m6 162.ffi8 (10.5791 6.C60 254,956 162,668 110,579} 145.443 124.787 7.047 Total in¢omÈ 407.045 277,277 ndlture on: Raising fvnds 84.310 84,310 64,881 Charitable athibes 231,511 562 232.073 186.542 Total re¥our¢•s expended 315.821 562 316.383 251,423 Net gainslllossesl on investments 876 676 Net income for thè yearl Nèt movement in fund5 5,498 91.338 25,854 Fund balances at 1 May 2022 1.569.892 1.569,892 1,544.038 Fund balances at 30 Aprfl 2023 1.655.7Y2 5.498 1,661.230 1,569,892 The statement of fm8ncial aciwrfie¥ indudes all 11$ and k$S recnISed in the year. All irujme and expenditure are derNed fr( (inUir0 a(vibes.
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. BALANCE SHEET ASA T30APRIL 2023 2023 2022 Note• Fix¢d asa•ts Taroible assets Investment8 11 12 141,554 1.,722 146,925 1,119.157 1.238,278 1,286,082 Curr•nt assets Stocks Debtor5 Cash al bank and in hand 14 15 470 14,419 421. 510 18,339 295,688 438.855 312.537 Cr•dltorn: amounts falllng du• wSthln one yèar 18 (13.9)1} 18,72n N•1 currenl a8s•ts 422,954 303,810 Total a•••t¥ IM• ¢urr•nt1SablllY•¥ 1.861.230 1.S69,892 Inctsmo funds R•$lricted fund8 Unraslrided furthJ$ 5.498 1.855.732 1,589,892 1.661.230 1,W,892 The finan81 statements wer8 gpproV by theTwstse5 on 13 March 2024 Mr G Reavley MRCVS (chrman) Tru8ts0 Mr L J Pe8r8on FCA (Tr886urer) Trustee
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023 Accounting policie8 Charlty Inforniation b¢Fwick Animal Rescu• Konng18 is a charity rngist8red i) tr)th England 8nd ScolkqrKI. which is govemed by a constitution adopted on 21 January 2C£Q aThJ amended cffj 28 September 20 and by 8 scheme dated 15 March 2005. The regkstère(l office is 1ndmill Way East. R8mparts Business Park, BeMick-upon-Tweed, Northumberland, TD1S 1TU. 1.1 A¢¢ountlng conv•ntl+ The ffinancial slalemènts have been prepared in accOrdar with the tharTty's Constltullon, thts Charftie3 Ad 2011. the Charities and Trustee Investment (SCOtnd} Act 2C(J5, th8 Charities AccAyJnt8 Iseotlandl Regu181ions 20(E las amfjndedl and "Accourthg and Reporting by Chariiie8.' Statement of Réeommendèd Pra¢ti¢¥ 8pplicabl¢ to charities prèparing their secounts in 8C¢AYdanc4 wrth the Finanaal ReporbrKJ Standard applicable in the VK and Repybli¢ of IrelafKi IFRS 102}" (a$ amended lor accounting porioda eommon¢Sng from 1 January 20161. Thfr thanty k% a Public Benefit Entity as defined by FRS 102. The charity h8S taken Vantage of lh• prow.s10r in the SORP tr thariues appIng FRS 102 Upda Bulbtin 1 not to prepare p Statement of Cash Flry•¥s. Th• ffinandal stsiements are prepared in ¥1•dkng. whth 19 the fiJnLPol of thè charfty. Plonetary amounts ID lh¥ finanual $18tèments are rwnded to th& nèarast pound. The fin8nug1 stalemerts h8¥e ljeon prepored urKler th& htl¢I C•)St (xJnv•ntlon. The wndpal accounllng poIKi88 •dopted are set out below. 1.2 Golng concem At the lime of approvlng th8 Ilnancyal slalements. the trustees have a reason8tJe ¢xpectabon that the tharity ha8 adequate resour5 to rn11nO in Operation txistonce ts thè fore8ee#bl• future. Thus the Iruslees continu? lo adopt the goirvd Conc Wl8 of accountkng In weparing th8 finala1 Statements. 1.3 ChrStsbl• fundi UnM$tricted fund8 are availaljkn for use al the dlKTelkn of fv IN8tees in hJrtheran¢• ol th•lr th•ritable obj'ectives. Reslrf¢ied lund$ are subjed to speufic ¢Mditions by dMors or gr•nlors as to how Ih8y may Us. Thg purpo%s And Le3 Ofthe restsithd ndS 8r¢ $8t ¢yJt in the notes to the financk41 statements. 1A InmIng rv•ourc•• IncMe is recognised when tharity is legalty entitd to il after arry Frformance 0don$ h¥v• beon mel, tha amounts ¢an be mea3ufed foliably. and 6t is prot•bkn that inLYJm? will be receNed. Cash donth.ons are r•¢rynl8ed on r¢celpl. Other d¢)nall0 are recognised onee the th•rity hos been notiflod of the donal)n, unless perforMafi condrtKM)s require deferral of thtr anw)unt. In¢ome tax r¥coverable in relats'on lo donations 1Ved under GrfIAid deeds of covenant 1$ rgcognised 81 the time of the donatth. Legacies are recognis&d on recwpl L¥ otherwisé rf the ¢harlty h89 been notffied of an wnp8nding di$tributien. the amount is knovffl, receipt k8 exFected. M the amount is not known, Ihe 18yacy 1$ treated 08 a continwt a#set. Grants are rèo)gnised as ¥rOrne when they are rfved provid c(don$ for receiFrt have been ccmplled with, unless they rd8ta to a speafi¢ fulure por*Jd in wlwth case they are defeffed. Interesl and dNidends are rgcerfJnl6od a$ wKome ¥rtn r1Ved.
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023 Accounting poll¢lo• (Continued) 1.5 Resources expended Expenditure Is regnised onr th8ro Is a legal c ¢¢strUC oblb3aUon to transfer economtc benefit to third party, il is prd)able Ihat a tsansler of economic beneffts wll be requlred in 8ettlemenL and the amount of the obligats'on can b measured reliably. Expendilure Is da&wfied by activty. The r¥xs1¥ of each aclsvity arn made up of the total of diT8d costs and Shored costs, induding support costs involved in undert4knng each thty. Oired costs attributable lo 8 Single ivity are allocaled directly to that acth. Shared $ts whlth contribute to mre than on8 activity 8nd support costs which •re not attritable to a siThJle actplty are apportied betsve•n th$e activiti•s on a ba318 consistent with the us6 of resour$. Central staff costs are alhxaled on the ba84$ of timo spent. and d¢proaatKJn chary$ are allocated on th• iy)rtion of th$ assefs use. R¥$ourcas expended are recogni8ed on an acuual basls. TW are allo¢aled to activities based on aclual U889è and time spent. EStabShment and SUPF4Nt wsts ¥ro an allOted lo th• actNlty for the provlslon of anlma16, as no ¢)th&r aL#Nty a #lgnlficanl amount of 8Lth fadlKIos. Costs of ¥cbvW•s in further of the drity$ ot4•cts o)mpriM th08a t>J8ts inoJrr•d by th? ¢hartty 88 4 result of t dellvery of 8eMc. Costs of generatlng lunds ¢pilSe the oxts 8sxxiated with attr•dtn9 vc4untsry Income. Goveman¢• costs compm• costs inld by the dwity In meetsng its consbtution•l and siatutory requirtm•nts. 1.6 Tanglbl• flxed •ts Tangible fixed assets arè InhS8lty ThsUd at (>J8t and bSequenty me4sur•d ai co or valuation, nel of dewedation and any lrnpairynent Ioss•8. Depreaailon Is r¢ctrJnised so as to wrlte off the ¢08t or valuation ol a•tr less their r•8klual valu•$ ov•1 th8Sr Usofvl liv8$ on the fol[Ing basas: Freehold l•nd ond bullthngs Leasehold land and burfdlng8 Plant and equipmenl Nl 2% Slraight lino 25% Reduang balan¢• The gain or loss arising on the dwisal of ¥n asset Is d¥tsmkned as the difference b•h¥een the 88le proceeds arKI Il carrThj value of the assei. and ts recognised in th• statement of financial adivitle6. 1.7 Flxed ass•t Investments Fixed asset investments are inrtwlty measured at transaclion pric4 exdudu)g transaction o)sls. and afe $ubsequenUy measuf8d al fair valu• at eath reP)ng date. Changes in fair value are ro¢ognised in n•1 ¢omel(exFenditurel for the year. Transaclion ts)sts are exFen88d a$ incurted. 1.8 Impaimi•nt of fixed assets At eacth reportino end date. the i*arity review5 the carrying amwnts of its tatYJlble assets to delerniin8 wh¢ther there is any indication that those asssts hav8 suffwed an impaimènt loss. If any such indication exists. the reVerabl@ amount ol the asset is esb"mated in orfer to detemiine the exienl of the impairment bss (rf any).
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023 Accounting policles {C¢ntlnued} 1.9 stocks Stodis ar¥ 8t8led at the Ic#M of eosl ark4 net r•alble v#lue. Nel realsable value is the estifflaled selliThJ less all estimated Cp)sts of completion and Costs lo be inojrred in marketing. selling and distribuiion. e to the diffi of assessing fair value for d(lated gJods aThJ the lad( of o)ntrol the Chanty has over donations. donated gwds are valued at nil c>)8t 7Mlh the inoyne from these goots recognised al the point of sale. 1.10 Cash and ¢ash equlvalents Cash and ca8h equlvalents indude cash in harba. deposits held at call wbth banks. other short-tem liquid investments wilh original maturityes of three or less. bank overdrafts. Bank ¢)v•rdrafts are shown vAlhin borrovjings in cJJrrent li8bilrtEs. 1.11 Hnancial instruments The carity has ele¢ted to appty the p310n¥ of Section 11 'B88 FinarK4al Instruments. ar S¥dv)n 12 'Other Financial Instruments Issw. of FRS 11r2 to al of rts firwcaal llistruments. Financial instrumerrts are recdcJnised w) the tharilfv balartt 8heet when the charity tom&S paty to Ihe contra¢Aual provishxs of the inslnjrnent. Finanaal assets and liabilit$ 8re offset, with the net amounts presented in the finanoal statemen15. when there 15 a legally enforble right lo set off the recognised amounts and thefe is an intèntion to selda on a net tosis or to realise the asset and setue the liabilty smuwoneously. 8aslc financialass•ts Basic finanaal assets. whith lTrdL debtors and cash aTrJ bank balar$. are inlttally measured at transaction prirx induding tran8adion costs and are subsequently tarried at amortised cost using the effedive Inte$t method unless the arrangement consblutes a financ3ng transaction. vthere Ihe transadion is rrEasured at the present valuè of the ftrturè receipts discLxJnted at a market rate of interest. Flliancial assets dassrfied as recAivable within year are not antised. Basic finanelalliabililies Basic financial liabilitie5, including creditows and bank loans are initialty reco9nised al transadion pri¢e unless th¢ arrangement constitutes a fin8nang transathon. where the dèbt instrunEnt is measured at the present value of the future payments disctyjnted at a Maet rate of irrteresL Finanu81 labilities dassified as payab ithin ce ye8f 8re not amc¥tised. Debt insbwments art SUbseqllY al alnortis (x)st. usiTrJ the eftdive Nrterest rate method. Tmle ueditors are oblpJations lo pay for goc*Js or servbrm thai have been acquired in the ordinary c&)urse of oper81ions from suppliers. ATrJunts payatle are dassified as Ixjrrenl liabilth"e$ rf payment is due within one year or less. If not. they are presented as r-(JJrenI lialIties. Trade c¥edilors are rewgnised initially $t trarb5aGb'on pri and subsequenlty measured at amorb"$0d wst using th& eflectNe intèrest methcwj. D•recognition of finan¢i31 liabililies Finanaal liabi&ties are derecognised when the thariS C£tral obligatsry)$ expire or are discharge(J or cat)celled. -10-
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 APRIL 2023 Account5ng pollcl IContlnu•dl 1.12 Employw benefits The cost of 8ny unused Iv)liday enlWeftnt Is reo)JrwJ n lh perhjd kn 1c the emF4oy¢e'$ 8eNce8 are reGeNed. Teryrtnatlon boneffts are rets>3nised immedialety as an exFense when the th4rrty is demonslraNy o)mmltted to terminate the em0ynl of an employee ty lo provkle terminatlon bo17¢8. 1.13 Donatsd gotsds Grts ol dcated goods are Induded in donayons at the estirnated $t of the items prov4d¢d to tha charty. Stocks of undistrlbuted donated good8 are not valued for balan sheet PLtrposes. DDnallon8 arKI l•ga¢l•• Unr••trlcted Restrlctsd fvnd¥ fund• T¢tal Totsl 2023 2023 2023 2022 Spon$orsNps Legac2•8 recivab G?n•ral donatlons and food P•t plan MMS1on FrndS of BARK Grant8 Other 750 199.134 34,307 3,565 3,324 750 199.134 34,307 3,565 3,324 7,OC(J 6.876 1.600 91,116 33,258 3,lJ)7 2,748 12,858 818 248.896 2S4,9SO 145.443 For th• yur •nd•d 30 Aprfl 2022 145,443 14S,443 Charftabkn aetlvltios 2023 2022 Colieclh)n boxe8 Events Shop income Rahoming 2,151 9,870 125.109 25.538 1,124 14,152 87,090 22,421 162.668 124,787 11
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023 Invostment8 Unr•strl¢tsd fvnds Totsl 2023 2022 Ints)m from listed irwe8lm•nts R•valution of investments Int•re$t receivabl¢ 20,031 132.1471 1.537 13.269 17,4281 1,2C6 {10,579) 7,047 R#l•lng fund¥ Unr••trlct•d nd• Totsl 2023 2022 Shop costs Fundraislnq o)sts Staff eo8ts 27.777 20,803 1,547 42.731 43,884 FundrA181ng 8nd publiaty 72,550 64,881 Invès 11.760 84,310 64.681 12-
BERWICKANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023 8 Charftabl• •ctivltl•g Total 2023 Total 2022 Stsff c08ts D•preaalion and impaiTrn$nt Voterinary f8es Rapalrs aThJ maintenanc• Rale$ In8uranL Kennels running Costs Animal rLists B8nk charg88 Sundry expen888 125,820 7,477 55.134 3,224 1,320 1,420 14,462 13,405 1,357 8,445 113,30S 8,257 38,006 3.105 1,067 2,304 4,828 9,794 1.272 6.604 232,073 186,542 232,073 186,542 Analy•l• by fund Unrestricted funds R881rted lunds 231.511 582 186,S42 232,073 186.542 Trusts•• Non of the trustees lor any persons connected vAlh them) recelved 8ny rernunafation during the yèar. but, one of them was engaged in his profasslonal ¢8paclty as a Chartered Accountant to provlde poyroll and VAT servKe8 to the charity. Pl&¥$e see Note 19 for lurthar detalls. 13-
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023 Employ*¥ Numbèr of¢mploy•88 Thè average monthly number of •mpl¢)ye8t during the y•¥wa8.' 2023 Numbor 2022 Numb•r Fulklime .' Kennels Part-lime.. Kenne18 Part-time". Shop io 14 15 Empl¢ym•nt costs 2023 2022 ge8 and sol0rl•8.' K•nn815 Shop Kennels Shop 111.730 41.436 1,575 1,295 101,077 39,310 6,283 1,187 Sodal se¢urty cm18 189.704 I,036 There weTo •mployS whow annual remunarnlion waB £80.C(M) or morè. N•t g•ln•llloM••l on InVlM•nI• Unrn•trfcted fund$ Total 2023 2022 G8lnl(los$) on sale of Inv&strwts 878 10 TOan The tharity is exèmpt frryn taxgtKJn M it$ aC1Mb 1 Its irmme is applied for Gharilable purposes. 14-
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023 11 T¥nglble t]xed ass•ts Fr••hold L•aMhold d buwdkn nd IxEiklln99 Plant and •qu4Jm•rt Yotsl Al 1 May 2022 AddOn8 19.770 151.616 59,716 2.1( 231,102 2.1 At 30 April 2023 19,770 151.618 61,822 233,208 D•prnclatlon and Impalrnnt Al 1 May 2022 Depredation tharged in ths year 40,136 3,032 44.041 4.445 84,177 7,477 At 30Aprfl 2023 43.188 48,486 91,654 Carrylng •mount At 30 April 2023 19.TTO 108.448 13,33 141.554 At 30 Awl 2022 19.770 111,480 15.875 146,925 12 Flx•d a•¥•t InvMthb•nt• Ugt•d Inv•stm•nts Co•t or valu•tlon Al 1 May 2022 Addilvxs Valuation thon9•8 D18PO8819 1.119.157 103,817 130,9931 (95,2S91 At 30 Aprth 2ff23 1.096.722 Carrylng amount At 30 April 2023 1.0,722 AI 30 April 2022 1,119,157 13 Flnanclal Instrum•nt• 2023 2022 Carrying Amount offlnan¢lal 2889ts Instruments measured al fthr valu8 thrwh wofft ( b)ss 1.096.722 1.119.157 15-
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023 14 Stocks 2023 2022 Flnbheil )Dd$ and goods for resale 470 510 IS D•btorn 2023 2022 kneunt• falllng du• lthln on• y•ar. Trad• debtors Other debtors preYmentS 8Lxrued ir?)me 6.670 5.299 2,450 11,207 2,921 2.211 14.419 18,339 16 Cr•dltor•: arnounts tallSng dug wlthln ymr 2023 2022 Trade cnditorn Accruals And def•rred inDJm8 10.5&3 3,335 6,532 2,19S 13,901 8.727 17 iknr••trlct•d fund• The Un81£ed fiJnd$ of the tharity romkyrae the )experje balarK8 of dOnaOn$ ond grants whl¢h *r• not S'eCt lo specafic ¢ondthons by ¢knors and grantors as to how they m8y be used. These indude de•ign8l¢d funds have begn asKIo Wt of vnrostrthd lunds by thè truslees for 8perAfic purwses. At 30 April 2023 At 1 IAay 2022 Incomlng Re•ources rnsources expended G•ins and General fijnds 1.569.892 131S,8211 676 1,655,732 Prevl¢)us ye•r. At 1 Moy 2021 Inmmiry Re30ure•8 Galn8 and rnsours expend At 30 Aprll 2022 Gfjnoral fundi 1.544.038 277.2T7 51,423) 1.S69,8V2 16-
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023 18 Analy$l$ Of net assets betw¢¢n funds Unrestrided Restslct•d fund fund 2023 2023 T¢tsl Totsl 2023 2022 Fund balan$ al 30Apil 2023 are Tangib 8ss&ts Investments Curr•fit assetsllliabilities) 141,554 1,0,722 422,954 141.554 146,925 1,0%.722 1.119,157 422.954 303,810 1.681,230 1.661,230 1.589.892 17-
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30APRIL 2023 19 Rglatsd party tranmetlom Trnnsacttons wtth relatsd partles During th¢ year thè ehority Oter inlo the follcAwng tranÉactions wilh rdated porties.. PurchaM of good8 2023 2022 L J Pearson FCA 4,428 3,127 4.428 3,127 Th• fdlowlng 8mounts were OLrtstsnding at the rgwting eTrJ dats.. Amounts ow•d to related partb 2023 2022 LJ Pearson FCA 332 L J Pearson FCA, 8 Iruslee. Is a ChArter8d AcUntant in prrvale prathce. During the ye8r he provided P8yroll an¢J VAT seThlc•8 lo Ihe Charity. Mr Pearson also provides ¥ectyJntancy and Advisory serviees to the ¢harity vthich18 unchargod. the value of these 4*e9 dLwkng the year were kn oxcass of£3.C(Kl. 18-
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 APRIL 2023 2023 2022 Donation nd l•g•¢l Sponsorships Legaoe8 Pet Plan commi$sh)n General donations and fofy Friends of BA.R.K. Gr8nls Other donaUon$ ar*J Ia•S RF Olhtrr donatlons and Iwaia88 750 189,134 91.116 3.007 33,2S8 2.748 12,856 34,307 3.324 816 254,950 145,443 Inv••tm•nt Ineome UF Dividends from 11st FvfpL tradlno Investments Bank Interest UF Olh•r intere81 eble rwop•rntwig UF Revaluafjon of Inv08knents 20.031 771 13.289 85 1,121 (T.4281 (32,147) (10,579) 7.047 Ineomlnu r••ourc•• from ¢harflabl• •¢Ovltl Collection bjxes Events Shop Inm0 Rethomlng 2,151 9,870 125.109 1.124 14,152 87,090 22,421 162.668 124,787 Total Incomlng msour• 407,045 277,277 Reso Costs of g8n•rnUng fund• Co8ts 019onorating donations and lègacles Shop costs Fundraising costs Shop wages 27.7n 20,603 1.547 42,731 (12.550) (64,8811 Invèsknent management costs Investment management tS {11,760) Balanc• Carried Forward 322.735 212,398 19-
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. DETAILED INCOME AND EXPENDITURE AccouKf (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023 2023 2022 Balance Brought Ft)rw•rd 322.735 212.396 Charitsblè actlvitie Ège5 DapatIOn Veterinary fees Repairs and maintena Rates Insurance Kennels runnirvJ cA)st$ Animal $ts Bank charges Sundry expenses Pedi9r8e feeil 125.820 7.477 55,134 3.224 113,305 8.257 3.105 1,C67 1,429 14.4W2 12.843 4.828 9.794 1,272 (232.0731 (186,542) Surplus for thè Y•ar 91.338 25.854