Chartty rpgistration number 1083038 (England and Wal•sl
Charlty r•9l#tratlon nUM￿r SC038235 (Sco￿and)
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 Re￿eY 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$t¢r¢d offl
Wndmill East
RBrnpart BU￿ne$S P*
8erw¢k Tweed
rthumbertllnd
TD15 1TU
Ind8p•nd•nt oxamlner
Greaves &Ayrn
17 Walkergate
BeTr*Kk￿pon.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[sc￿6
Kènnel managgro•¥
Shop gx•cutlve managèrn
Mrs J Ro¥s
Mrs L Sc4)tt & Mr J Gardingr
SollGItorn
Sanderson M¢Creath & Edney timlt•d
SaThle￿In. Mccreath and Edney
4 Quay ￿lIS
BeThKk upon Tweed
)rthumberland
TD15 1HD

BERWICK ANIMAL RESCUE KENNELS
B.A.R.K.
Col￿ENTs
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 aC￿rdance 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￿$ p￿Parn9
thelr accounts In accordan￿ wth the FinancAal ReporhThJ Stsndard appIl￿ble 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 Wher￿0( PO88iblo. gonora1￿ in North NartP￿rnb•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
$ubstgntial revenue input to the tharty.
Volunt••rs
Our team ofvolunleers work in the sh¢)p and k*nnd$ 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• nUM￿r of p￿p￿ ¥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 w￿k)- Tolal 2,184 hcrtn
Shop 12 volunteers I￿Venr￿j 9 hours 8 day S days a week- Tolal 2.340 hours
Fundraising 6 volunteers- 432 hours
Exec(rtive 8 volunteer¥- 70 h￿r$
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 hav￿9 ivs effed. Potential owners are far more cx)ncemed about the ongoing costs
of pel ownership and this ha8 S1(W￿ reh￿l￿d 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 p￿igreeS. 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 C￿1￿. Corgi, Cocker Spanlel,
Oachshund$ (Smooth rnal), Engllsh Bulldog. Englksh Bull Tonier, Ertglish Swlnger Spaniel, French Bulldog.
Gerrnan Shepherd, Husky, Jack Russell Ter￿T, lQng Charfes Spaniel, L8iYadc#)dle, L8brador. Lurcher, Mall*a$&
Hunting Dog, Poodle (Miniature). Poodle Stsndar(l. Pug,Saluki, she￿•, Shih Tzu. Stsffordshire Bull Terrier.
Yorkshire Torrièr, Various wdl• Closs￿ llatfad0¢d￿. cother poo etc).
63 Othar •nlmals12022.' 861 17 Avian. 6 Exotk¥ {R￿t•S). 15 Guine•s. 27 Rfjbblts, 11 R•ts and 4 other
mdent8.
We ¢onllnua to work do￿lY wllh the Anim•1 Wellare Officers #t NorthLwnbertand Cwnty CourK41 a$ w•ll 48 Other
rescue8 In Northumberfand and the BoT(l•rs •nd natiom¥ide Ix¢•d Spe￿fiC reso*s.
Our Fac£book pag• provlde8 a gfA#J r*ath 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 t￿18 have be￿ numerous vKnts organlged to suFwrt BARK ty hxal Indlviduals,
organisationg. 0)mpanles and sc*wls.
had runners In s•vu81 maratt￿$ fiJnOs tr u$.
The t￿nd towards more online lundra¥s￿9 ¢￿tinU•￿ In th8 tharKlal Y￿ wlth many swxassful campaigns on
Facebook to rai$¢ 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 dcTrtb￿S 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 fu￿r•
1118 gur int•ntion to ¢onlinuè lo maintsin the k•nMh to 4 hw st￿ard. to Pr)￿de a comforta1￿8 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 Charit￿8 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 decIS￿n$ at regutar meetiryJs. Th• Fund Raising Commiitee oryJanise règular fijnd
raising wents and 8ctThi￿es. 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• R￿ponSibl1111
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 resou￿9 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 rg8wn8￿8 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 Rep￿ts> 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•d￿l•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 c￿￿nUalfy improv? thè cafe for our tèmporary
r¢s*Jents and carry on our good wort. ￿$0 to crfjr President Wlllarn Carringtc￿. WIK) Is very 8UPP)rtfve.
The Trustee's report was apr￿0￿) by the eoard ofTntstee8 ￿ 13 ma￿th 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 R￿ulationS 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 eXamIna￿On 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• $tst•m•nt
Slnce the charity ha5 p￿pared 118 a¢￿unt* on an accrual8 ba81s and 18 al80 rgglstared In Scotland your
èX8miner mu81 ba 8 member of a body listqd in Regulation 11121 of the Chartlles Accounts Iscollandl
Regulats'on$ 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[W￿k-Upon-TW￿d
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￿ rec￿nISed 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 finan￿81 statements wer8 gpproV￿ by theTwstse5 on 13 March 2024
Mr G Reavley MRCVS (ch￿rman)
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 (SCOt￿nd} 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 app￿Ing 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 fiJnL*P￿ol of thè charfty. Plonetary
amounts ID lh¥￿ finanual $18tèments are rwnded to th& nèarast pound.
The fin8nug1 stalemerts h8¥e ljeon prepored urKler th& h￿t￿l¢*I C•)St (xJnv•ntlon. The wndpal accounllng
poIKi88 •dopted are set out below.
1.2 Golng concem
At the lime of approvlng th8 Ilnancyal slalements. the trustees have a reason8tJe ¢xpectabon that the tharity
ha8 adequate resour￿5 to r￿n11n￿O in Operation￿ txistonce ts thè fore8ee#bl• future. Thus the Iruslees
continu? lo adopt the goirvd Conc￿ Wl8 of accountkng In weparing th8 fina￿la1 Statements.
1.3 Ch*rStsbl• fundi
UnM$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 L￿e3 Ofthe restsithd ￿ndS 8r¢ $8t ¢yJt in the notes to the financk41 statements.
1A In￿mIng rv•ourc••
Inc￿Me is recognised when tharity is legalty entit￿d to il after arry F*rformance 0￿d￿on$ 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 ¥r￿Orne when they are r￿fved provid￿ c(￿d￿on$ 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 ¥rt￿n r￿1Ved.

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 re￿gnised 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 ac*th. Shared ￿$ts whlth contribute to mre than on8 activity 8nd
support costs which •re not attri￿￿table to a siThJle actplty are apporti￿ed betsve•n th￿$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¥$ourcas expended are recogni8ed on an acuual basls. TW are allo¢aled to activities based on aclual
U889è and time spent. EStab￿Shment and SUPF4Nt wsts ¥ro an allO￿ted lo th• actNlty for the provlslon of
anlma16, as no ¢)th&r aL#Nty a #lgnlficanl amount of 8Lth fadlKIos.
Costs of ¥cbvW•s in further*￿ of the d￿rity$ 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 in￿l￿d by the dwity In meetsng its consbtution•l and siatutory
requirtm•nts.
1.6 Tanglbl• flxed ￿￿•ts
Tangible fixed assets arè InhS8lty Th￿sU￿d 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* carr￿Thj 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 re￿Verabl@ 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•al￿ble 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 c*arity has ele¢ted to appty the p￿￿310n¥ 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 recdc*Jnised 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 enfor￿ble 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 an￿tised.
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 Ma￿et rate of irrteresL Finanu81 labilities dassified as payab
ithin c￿e ye8f 8re not amc¥tised.
Debt insbwments art SUbseq￿llY 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￿-(JJ￿renI lia￿lIties. Trade c¥edilors are rewgnised initially $t
trarb5aGb'on pri￿ and subsequenlty measured at amorb"$0d wst using th& eflectNe intèrest methcwj.
D•recognition of finan¢i31 liabililies
Finanaal liabi&ties are derecognised when the thari￿S C£￿tra￿l obligatsry)$ 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 enlWeft*nt Is reo)Jrw*J 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 em￿0y￿nl of an employee ty lo provkle terminatlon bo￿17¢8.
1.13 Donatsd gotsds
Grts ol dc￿ated 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 rec*ivab
G?n•ral donatlons and food
P•t plan ￿MM￿*S1on
Fr￿ndS 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•valu*tion 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
R881r￿ted 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 •mploy￿S whow annual remunarnlion waB £80.C(M) or morè.
N•t g•ln•llloM••l on InV￿lM•nI•
Unrn•trfcted
fund$
Total
2023
2022
G8lnl(los$) on sale of Inv&strwts
878
10 TO￿an
The tharity is exèmpt frryn taxgtKJn M it$ 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
Add￿On8
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 Impalrn*nt
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
pre￿YmentS 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 Un￿81￿£￿ed fiJnd$ of the tharity romkyrae the ￿)exper￿je￿ balarK*8 of dOna￿On$ 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
rnsour￿s 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 O￿ter￿ 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 Ac￿Untant 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 I￿a￿•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 In￿m0
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
Dap￿￿atIOn
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