Charity registration number 1083038 (England and Walesl Charity registration number SC038235 (Scotland) BERWICK ANIMAL RESCUE KENNELS B.A.R.K. ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. LEGALAND ADMINISTRATIVE INFORMATION Trustees Mr G Reavley MRCVS (Chaimian) Mrs J L Landels Mrs L Scott Mr L J Pearson FCA (freasurer) Mrs S Steven Mr J Gardiner Mr5A Ham MrsPSJMain Charity number {England and Wales) 1083038 Charity number (Scotland) SC038235 Registered office ndmill Way East Rampart Business Patk BeTh%llck upon Tweed Northumbertand TD15 1TU Independent examiner Greaves West & Ayre 17 Walkergate BeIck-up0n-TWeed Northumbedand TD15 1DJ President Mr W Carrington Patrons Mrs V Currie Mrs K Hom&Robertson Mr D Small Mrs E Nicoll Sir Michael Blake. Bt Mr R Syred Mr B Parsons Kennel manageress Shop executive managers Mrs J Ross Mrs L Scott, Mr J Gardiner and MrAJacques Solicitors Sanderson Mccreath & Edney knmtted Sanderson. M¢Creath and Edney 4 Quay Walls Berwick upon Tweed Northumberiand TD15 1HD
BERWICKANIMAL RESCUE KENNELS B.A.R.K. CONTENTS Page Trustees, port Independent examinerfs report Statement of financial adivilies Balance sheet Notes to the financial statements 8-18
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. TRUSTEES, REPORT FOR THE YEAR ENDED 30 APRIL 2024 The trustees present their annual report and financial statements for the year ended 30 April 2024. The financial statements have been prepared in accordan wtlh the accounting poliaes set out in note 1 to the financial statements and comply wtth the charity's cnnstitijttion. the Chaiities Act 2011. the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts {Scx)tland) Regulations 2006 (as amended) and 'Accounting and Reporting by Charities: Statemenl of Recommended Practi applicable to tharities preparing their accounts in accordance with the Finanoal Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102). {effective 1 January 2019). Objectives and a¢ttvities The charty's objectives are lo relieve the suffering of any animal in need of care attention. in particular to provide and maintain a rescue home for temporary reception care and treatment of such animals and rthome them wherever possible. generalty in North Northumbertand and the Eastem Scottish Borders. The trustees have paid due regatd to guidance on public benefit issued by the Charity Commission and the Office of the Scottish Charity Regulator in deciding what adtvities the charity should undertake. Activities The kennels and the reception centre is run by a manageress supported by regular slaff and volUntrs. 11 is maintained to a high standard to ensure the temporary residents enjoy a comfortable, wami and welcoming home. The charity shop on Marygate in Berwick is still under the same management al has prospered to provide a substanlial revenue input to the charity. Volunteers Our team of volunteers work in Ihe shop and kennels as well as helping with fund raising during the year. Wrthout them giving so much of their spare time, BARK wouldn't be able to maintain the high level of care our temporary residents desetve. A major advan in the'year has been the number of people volunteering to help the charity. whether it be at the kennels or the recently established "Food Banv. In total the figures are= Kennels 19 volunteers (covering 6 hours a day 7 days a week) - Total 2,184 hours Shop 12 volunteers (covering g hours a day 5 days a week - Total 2.340 hours Fundraising 6 volunteers - 432 hours Executive 8 volunteers - 70 hours Food bank 4 volunteers (15 hours a week) - 780 hours
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 Achievements and perforniance Once again. as Chaimian of BARK. it is my pleasure to report another very SUSsl year for the charity. both in rehoming and in providing an effiaent and caring Servi to those who are involved with the charity. Rehoming Overall figLbres remain largely the same as the previous year- 119 Cals {2023.' 108} Only a few pedigrees (Bengals and Ragdolls) but a marked increase in kittens. 99 Dogs (2023..73) More pedigree types than previous years including Chihuahua, Akitas Schnauzer. Golden Retriever. &rman Shepherd. Dachshunds. West Highland Terrier. Dalmation. Border Terrier. English Bull Terrier, Cocker Spaniel, Shih Tzu, Border Collie, Jack Russell, Great Dane. Labrador. Rottweiller. Poodle. French Bulldogs, Springer Spaniel. An unusual large amount of large x breeds under 1 year needing help. 99 Other animals (2023". 63) induding Rats, Bearded Dragons. Hamsters. Guinea Pigs, Rabbits (an ircrease in pedigree type rabbits as well as giants seen). Feet, Birds - induding Ring Neck Parakeets. Budgerigars. African Grey and Conure. Snakes, Tortoise and some tropical fish. We continue to work closely with the Animal Welfare OfferS at Northumbetland County Council as well as other rescues in Northumbedand and the Borders and nationwide breed specific rescues. Our Fabook page provides a good reach in order to help find and reunite animals as well as advertise some animals we do nol take into kennels (sheep, geese. pigs and alpacas). Fundraising The high street tharity shop o)ntinues to generate substantial fvnds for the charity. mainly due to a high volume of donations and excellent staff_ Belgrave Square events organised through our president. VKfjlliam Catrington and LonRes raised over £6,000 and induded a virtual sponsored walk from the LonRes offis in London to the BARK Kennels (342 miles). We had runners in several haw marathons raising funds for us. The trend towards more online fundraising continued in the financial year with many successful campaigns on F8boOk to raise fijnds for specific needs (animal equipfflent. specific animal veterinary costs, specific diets for examplel- There were other locally organised events of which the Plant sale and Christmas Raffle raised over £8,000. Food Bank The establishment of the Fo()J Bank has provided much needed help to 480 families. with over 50,oc meals for pet animals. Grants and Donations We continue to receive amazing support from the thal community who help wtih requests for Speci projects. Legacies from supporters and in parlicuiar donations from the Dziniak Trust and LonRes help with our continuing work to care for and rehome animals. Financial review The total income for the year amounted to £397.001 (2023.. £439.192) of whith £9,480 (2023: £6,060) had to be used on restricted projeds. At the end of the financial year. the reserves were £1,741,795 (2023: £1,661.230). Capital expenditure was £18.180 (2023: £2.1C6).
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 Reserves policy It is our policy to maintain liquid reserves of a sufficient amount to meet 18 months of charitable expenditure. Investment policy Funds have been invested to provide for the long ten future of the charity. They are managed by Chades Stanley and Rathbones who provide regular reports on their perfomiance. Risk management The truslees identify and review Fisks to whith the chaiity is exposed, to ensure appropriate controls are in place. Major risks have been identified as= Staff and volunteers being expose(I to dangerous animals- Exposure to infection and disease.. and Deplelion of reserves though insufficient fundraising. Procedures are in pla to minimise and manage all of these. Plans for future periods To meel increasing demand the possibilty of buikling an extension to the kennels 15 under )nSIderatiOn. Public benefit In considering the operation. achievements. and perfoman(z and finan of the charity, the trustees are satisfied that public benefit has been provided in accordance wtth the Charities and Trustee Investment {slIand) Act 2005. the Charities Ad 2011, and guidan provided by the Chanty Commission and the Office ol Ihe Scottish Charity Regulator. structure, governance and management The charity is governed by a constitution adopted on 21 January 20 as amended on 28 September 2000, and by a scheme dated 15 March 2005. The trustees who served during Ihe year and up to the date of signature of the finanaal statements were: Mr G Reavley MRCVS (Chaimian) Mrs J L Landels Mrs Lscott Mr L J Pearson FCA reasUrer) Mrs S Steven Mr J Gardiner Mrs A Ham MrsPSJMain Recruitment and appointment of trustees As set out in its constitution. there shall be at least six but no more than tsvelve trustees. Trustees are appointed for a term ol three years by resolution of the trustees passed at the Annual General Meeting. After this time trustees may stand for re-election at the Annual General Meeting. All tnjstees are required to dedare their eligibility to fijlfil the legal responsibilities of the role. wilh introduction training and appropriate documentation offered to all new trustees covering health and Safety and animal care and welfare issues. Organisational structure The tnjstees make strategic decisions at regular ffleetings. The Fund Raising Commtttee organise regular fund raising events and activities. The BARK shop is run under the supetvision of a Iru51ee. Regular repcrts are made to the trustees at meelings.
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 Statement of Trustee Responsibilities The trustees are responsible for preparing the Trustees. RepoTI and the finanaal slaternents in attordan with applicable law and United Kingdom Accountin9 Standards (United Kingdom Generally Accepted Accnunting practi). The law applicable to charities in England and Wales and in Scotland. requires the trLbStees to prepare financial statemenls for each financial year which give a true and fair view of the state of affairs of the charity, and of the incoming resour and application of resources of the charity for that year. In preparing these financial ststements. the trustees are required to: - select sultable accounting policies and then apply them consistently". - observe the methods and prinpIeS in the Charities SORP: - make judgements and estimates that are reasonable and prudent.. state whether applicable accounting slandards have been followed. subject to any malerial departures disclosed and explained in the finanoal statements., and prepare Ihe financial statements on the going cOnM basis unless it is inappropriate to pres that the charity will continue in operation. The trustees are responsible for keeping sufficient accounting re(xJrds that disdose with reasonaLle accuracy at any time the financial p)silion of the charity and enable them to ensure that the finanual statements comply with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2fJ)8. the Charities and Trustee Investment (Scotland} Act 2005. the Charities Accounts (Scotland) Regulations 20 (as amended) and the provisions of the trust deed. They are also responsible for safeguarding the assets of the chaTity and hencE for taking reasonable steps for the prevention and detedion of fraud and other iegUlaTIties. Acknowledgements The tnjstees wish to express their gratitude for the dedicated efforts of our staff. supportets, fundraisers. President Patrons and in particular the volunteers who 9ive so generously of their time at both the kennels and shop. Without everyone's support it would nol be possible to continually improve the care for our temporary residents and carry on our good work. Also to wr President Imlliam Carrington, who is very supportive. The Trustees, report was approved by Ihe Board of Trustees on 22 April 2025. Mr G Reavley MRCVS (Chai Trustee
BERWICKANIMAL RESCUE KENNELS B.A.R.K. INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BERWICK ANIMAL RESCUE KENNELS I report to the tnjstees on my examination of the financial statements of BeThvbck Animal Rescue Kennels {the charity) for the year ended 30 April 2024. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investmenl (Scotland) Act 2005 (the 2005 Act), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Charities Act 2011 (the 2011 Act). You are satisfied that your charily is not required by charity law to be audited and have chosen instead to have an independent examination. I report in respect of my examination of the Gharivs finanoal slatements as carried out under section 44 (1) (c) of the 2005 Act and section 145 of the 2011 ACL In carrying out my examination I have followed the requirements of Regulation 11 of Ihe Chartties Accounts (Scotland) Regulations 2CN)6 (as amended) and all the applicable Directions given by the Charity Commission under section 145{5)(b) of the 2011 Act. Independent examinerfs statement Since the charity has prepared ils accounts on an accruals basis and is also registered in ScotlaTrJ your examiner must be a member of a body listed in Regulation 11(2) of the Charibes Accounts (Scotland) Regulations 2006 (as amended). I confirm that l am qualified to undertake the examination because l am a member of the InstTiute of Chartered Accountants in England and Wdles (ICAEW, which is one of the listed bodies. I have completed rny exarnination. I confirn that no matlers have come to my attention in conneclion with the examination giving me cause to be5ieve that in any matettal respect- accounting records were not kept in resped of the charity as required by sedion 44 (1) (a) of the 2005 Ad and Regulation 4 of the Charities A¢xounts (Scouand) Regulab"ons 2Q06 (as amended) and section 130 of the 2011 Act., or the financÉal statements do not accord with those records,. or the financial statem.ents do not comply with the applicable requirements COnming the fomi and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other Ihan any requirement that the finanal statements give a true and fair view, which is not a matter considered as part of an independent examination. I have no other concems and have come across no other matters in connection with the examination to which attention should be drawn in this reporl in order to enable a proper understanding of the finanL?al statements to be reache R. H. Dalgleish Institute of Chartered Accountants in England and Wales Greaves West & Ayre 17 Walkergate Berwick-upon-Tweed Northumbedand TD15 1DJ Dated.. 22 April 2025
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 APRIL 2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donations and legacies Charitable activities Investments 161,047 197.238 29,236 9,480 170,527 197.238 29,236 248,896 162,668 21,568 254,956 162.668 21,568 Total income 387.521 9.480 397.001 433,132 6,060 439,192 Expenditure on: Raising funds Charitable aclivities 84.310 232,073 85,396 282,232 85.396 282,586 84,310 231.511 562 Total expenditure 367.628 7.982 315.821 562 316,383 Net gainsl(losses) on investments 11 51.546 51.546 (31,471) (31,471) Net income and movement in funds 71,439 9.126 80,565 85.840 5.498 91,338 Reconciliation of funds: Fund balances at 1 May 2023 1,655,732 5,498 1.661,230 1.569.892 1,569,892 Fund balances at 30 April 2024 1.727,171 14.624 1.741.795 1,655,732 5.498 1.661.230 All income and expendilure are derNed from continuing actNities.
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. BALANCE SHEET ASAT 30APRIL 2024 2024 2023 Notes Fixed assets Tangible assets Investments 13 14 152.502 1.161.332 141,554 1,096,722 1,313,834 1,238,276 Current assets Stocks Debtors Gash al bank and in hand 15 16 470 11,608 446.181 470 14.419 421.966 458.259 436,855 Creditors: amounts falling due within one year 17 (30.298) (13,901) Net current assets 427.961 422,954 Total assets less current liabilities 1.741.795 1.661,230 Income fun(ts Restricled funds Unrestricted funds 18 14,624 1.727,171 5,498 1.655,732 1,741,795 1,661,230 The financial ststements were approved by the Trustees on 22 April 2025 Mr G Reavley MRCVS (Chairman Trustee Mr L J Pearson FCA (Treasurerr Trustee
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 AG¢ounting policies Charity infonnation Berwick Animal Rescue Kennels is a tharity registered in both England and Scotland, which is governed by a const¢tulion adopted on 21 January 20 and amended on 28 September 2000 and by a scheme dated 15 March 2005. The registered office is Mfindmill Way East. Ramparts Business Park, Berwick-upon-Tweed, Northumberfand. TD15 1TU. 1.1 Accounting convention The financial slatements have been prepared in accordance wtth the chartty's Constitution. the chitIeS AGX 2011, the Charities and Trustee Investment (Scotland) Act 2005. the Charities Accounts (Scotland) Regulations 2006 las amended) and 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). (effective 1 January 2019). The charity is a Public Benefit Entty as defined by FRS 102. The chartty has tsken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to Prepare a Statement of Cash Flows_ The financial statements are prepared in steding. whith is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial slatements. the trustees have a reasonable expectation that the charity has adequate resources to conlinue in operational existence for the foreseeable future. Thus the truslees continue to adopt the going conrn basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trust$ in furtherance of their charitable objectives. Restricted funds are subjed to spectfic conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Incoming resources Income is recognised when the charity is legally entiiled to it after any perfonnance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donalions are recognised on receipt. Olher donations a recognised once the charity has been nolified of the donation. unless perfonnance condilions require deferral of the amount. Income tax recoverable in relation to donations reiVed under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on reIpl or otheise rf the charity has been notified of an impending dtstribution, the amount is known. and rlpt is expected. If the amount is not known, the legacy is treated as a contingent asset. Grants are recognised as income when they ate reived provided conditions for receipt have been complied with. unless they relate to a specific future period in which case they are deferred. Interest and dividends are recognised as income when recewed.
BERWICKANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 Accounting policies (Continued) 1.5 Resources expended Expenditure is recognised once there is a legal or constructNe obligation to transfer economic benefrt to a third party. it is probable that a transfer of economic beneffts vèill be required in settlement, and the amount of the obligation can be measured reliably. Expendit¥Jre is dassified by activity. The costs of each activity are made up of the total of direct costs and shared costs. including support costs involved in undertaking each aclivity. Direct costs attrtbutable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs whith are not attributable to a single activty are apportioned between those adivities on a basis consistent wtth the use of reSoUrs. Central staff costs are allocated on the basis of time spent, and deprecaation charges are all¢Jcated on the portion of the assevs use. Resources expended are recognised on an a¢xrual basis. They are allo(3ted to activities based on actual usage and time spent_ Establishment and support o)sts are all allocated to the acttvity for the provision ol animals, as no other athvity uses a signfficant amount of such facilities. Costs of activities in furtheran of the charivs objects comprise those costs inojrred by Ihe charity as a result of Ihe delivery of ivs setvice. Costs of generating funds comprise the Ixjsts associated with attracting voluntary income. G0Veman costs comprise those costs incurred by the tharity in meeting its constitutional and statutory requirements. 1.6 Tangible fixed assets Tangible ftxed assets are initsally measured at u)st and subsequently measured at cost or valuation. net of depreciation and any impaim)ent10sses. Depreciation is recognised so as to write off the cost or. valuation of assets less their residual values over their useful lives on the following bases- Freehold land and buildings Leasehold land and buildings Plant and equipment 2Yo Straight line 25Yo Reduang balance The g2in or loss arising on the disposal of an asset is determined as the differen between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Fixed asset investments Fixed asset investments are initially measured at transaction price exduding transaction costs. and are subsequently measured at fair value at each reporling date. Changes in fair value are recognised in net incomel{expenditure) for the year. Transaction costs are expensed as incurred. 1.8 Impairment of fixed assets At each reporting end date. the chartty reviews the carying amounts of rts tangible assets to determine whether there is any indication that those assets have suffered an impaimient loss. If any such indution exists, the recoverable amount of the asset is estimated in order to detemine the extent of the impairment loss (if any).
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 Accounting policies (Continued 1.9 Stocks Stocks are stated at the Icwer of cost and net realisable value. Net realisable v21ue is the estimated selling pri less all estimated o)sts of completion and costs to be incurred in marketing, selling and distribution. Due to the difficulty of assessing fair value for donated goods and the lack of control the Charity has over donations. donated goods are valued at nil cost with the income from these goods recognised al the FX)int of sale. 1.10 Cash and cash equivalents Gash and cash equivalents indude cash in hand. deposits held at call wrth banks. other short-temi liquid investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.11 Finan¢lal instruments The charity has elected to apply the provisions of Section 11 'Basic Finanoial Instrumenls, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its ffinanL?al instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to the contractual provisions of the instnjment. Financial assets and liabilities a offsel, with the net amounts presented in the financial statements, when there is a legally enforr£able right to set off the recognised amounts and there is an intention lo settle on a net basis or to realise the asset and settle the liabilty simultaneously. Basi¢ financial assets Basic financial assets. which include debtors and cash and bank ba5ances. are initially measured a transaction price induding transaction costs and a subsequently carried at amortised cost using the effective interest Tnethod unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the fvture reip1S diso)unted at a market rate of interest. Finanaal assets classffied as receivable wrthin one year are not amortised. Basic financial liabilities Basic financial liabilities. induding creditors and bank loans are inrtially recognised at transaction pri unless the arrangement constitutes a finanang transaction. where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities dassified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised lt, using the effedive interest rate method. Trade creditors are obligations to pay for goods or SeNiS that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dasstfied as current liabilities rf payment is due within one year or less. If not. they are presented as non-current liabilities. Trade creditors are recognised initially at transaction pri and subsequenuy measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the tharity's a)ntradual obligations expire or are dIarged or cancelled.
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 Accounting policies (Continued) 1.12 Employee benefits The cost of any unused holiday entilement is recognised in the period in which the employee's services are received. Termination beneffts are CogniSed Immediate as an expense when Ihe thartty is demonstrably committed to temiinate the employment of an employee or to provide temination beneffts. 1.13 Donated goods Gifts of donated goods are induded in donations at the estimated i))st of the items provided to the charsty. stocks of undistributed donated goods are not valued for balarte sheet purSes. Donations and legacies Unrestiicted Restricted funds funds Total Totsl 2024 2024 2024 2023 Sponsorships Legaaes re1vable General donations and food Pet plan commission Friends of BARK Grants Other 1.890 108,088 43.486 4.037 2.778 1.890 108,088 47.216 4.037 2,778 5,750 768 750 199,134 34,307 3,565 3,324 7,000 6,876 3.730 5,750 768 161,047 9.480 170,527 254.956 For the year ended 30 April 2023 248,896 6,(0 254,956 Charitable activities 2024 2023 Colleclion boxes Events Shop income Rehoming 2,363 22,420 148.253 24,202 2,151 9,870 125,109 25,538 197,238 162,668
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 Investments Unrestricted funds Total 2024 2023 Income from listed investments Interest re1vable 15,611 13,625 20,031 1,537 29.236 21.568 Raising funds Unrestricted funds Totsl 2024 2023 Fund isin Shop cosls Fundraising costs Stsff costs and ubli 25.457 1.894 45,931 27,777 889 43.884 Fundraising and publicity 73,282 72,550 12.114 11.760 Inves ment man 85,3 84,310
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 6 Charitable activities Total 2024 Total 2023 Staff costs Depreaation and impairment Veterinary fees Repairs and maintenance Rates Insurance Kennels running costs Animal costs Bank charges Sundry expenses All weather exercise area 148.341 7,232 56,354 4.428 2,049 2,903 28.801 22,128 2,128 6,522 450 125,820 7,477 55,134 3,224 1,320 1,429 14.462 13,405 1,357 7.645 281.336 231.273 Share of g0Veman costs (see note 7) 1,250 800 282,586 232,073 Analysis by fund Unrestricled funds Restricted fijnds 282,232 354 231,511 562 282,586 232,073 Support costs alloGated to activities 2024 2023 Governance costs 1.250 800 Analysed between: Governan costs 1.250 800 Net movement in funds 2024 2023 The net movement in funds is stated after chargin{credibng). Fees payable for the independent examination of the charitys finanaal statements Depreciation of owned tangible fixed assets 800 7,477 1,250 7.232
BERWICKANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 Trustees None of the trustees {or any persons connected with them) received any remuneration during the year, but, one of Ihem was engaged in his professional capaty as a Chartered Attountant to provide payroll and VAT SeNiS to the charity. Please see note 21 for further details. 10 Employees The average monthly number of employees during the year was: 2024 Number 2023 Number Full-time . Kennels Full-lime = Shop Part-time.. Kennels Part-time: Shop 10 13 14 Totsl 2024 2023 Employment costs Wages and salaries: Kennels Shop Kennels Shop 160,689 23,094 10,065 424 141,247 19,OL 8,962 489 Social security ts)sts'. 194,272 169,704 There were no employees whose annual remuneration was more than £60.000. Remuneration of key management personnel The remuneration of key management petsonnel was as follows". 2024 2023 57,302 Aggregate compensation 50.933
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 11 Net gainslllossesl on investments Unrestricted Unrestricted funds funds 2024 2023 Revaluation of investments Gainl(loss) on sale of investrnents 64,333 (12,787) (32,14n 676 51,546 (31,471) 12 Taxation The charity is exempt from taxation on its athvities because all its irbcome is applied for charitable purposes. 13 Tangible red assets Freehold land and buildings Leasehold Assets under land and construction buildings Plant and equipmènt Total Cost At 1 May 2023 Additions 19.770 151.616 61,822 3,464 233,208 18,180 14,716 At 30 Apra 2024 19,770 151.616 14,716 65,286 251,388 Depreciation and impaimient At 1 May 2023 Depreciation charged in the year 43,168 3,032 48.486 4,200 91.654 7.232 At 30 April 2024 46.200 52,686 98,886 Carrying amount At 30 April 2024 19,770 105,416 14,716 12,600 152,502 At 30 April 2023 19.770 108,448 13.336 141,554
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 14 Fixed asset investments Listed investments Cost or valuation At 1 May 2023 Additions Valuation changes Disposals 1.096,722 225,450 10.285 (171,125) At 30 April 2024 1,161.332 Carrying amount At 30 April 2024 1.161.332 At 30 April 2023 1,096,722 15 Stocks 2024 2023 Finished goods and goods for resale 470 470 16 Debtors 2024 2023 Amounts falling due within one year. 6.670 5,299 2.450 Trade debtors Other debtors Prepayments and accrued income 2,415 5.372 3,821 11,608 14.419 17 Creditors: amounts falling due wlthin one year 2024 2023 Trade creditors Accwals and defeed incoff 25,420 4,878 10,566 3.335 30,298 13.gJ1
BERWICKANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 18 Restricted funds The restricted funds of the charity comprrse the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 May 2023 Incoming resources Resources expended At 30 Aprll 2024 Restricted funds 5.498 9,480 {354) 14.624 Previous year: At 1 May 2022 Incoming resources Resources expended At 30 April 2023 Restricted fvnd¥ (562} 5.498 19 Unrestricted funds The unrestricted fvnds of the charity comprise the unexpended balanS of donations and granls which are not subjed to speafic conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the Itustees for specific purposes. Gains and At 30 April losses 2024 At 1 May 2023 Incoming resources Resources expended General fvnds 1.655.732 387.521 (367.628) 51,546 1.727,171 Previous year: At 1 May 2022 Incoming resources Resources expended Gains and losses At 30 April 2023 General funds 1.569,892 433.132 (315,821) (31.471) 1,655,732 20 Analysis of net assets between funds Unrestricted Restricted fund fund 2024 2024 Total Total 2024 2023 Fund balances at 30 April 2024 are represented by.. Tangible assets Investments Current assetsl(liabilitses) 152,502 1.161.332 413,337 152,502 141,554 1.161,332 1,096.722 427,961 422,954 14,624 1,727.171 14.624 1.741,795 1,661,230
BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 21 Related party transactions Transactions with related partte5 DLEring the year the charity entered into the following transactions with related parties: Provision of services 2024 2023 L J Pearson FCA 3,162 4,428 3.162 4.428 The following amounts were outstanding at the rewrting end date: Amounts owed to related parties 2024 2023 L J Pearson FCA 1,228 292 S).933 57,302 L J Pearson FCA, a trustee. is a Chartered Accountant in private practice. During the year he provided payroll and VAT servi$ to the charity. L J Pearson also provides accountancy and advisory services to the charity which is uncharged, the value of these setvices during the year were in excess of £3.000.
BERWICKANIMAL RESCUE KENNELS B.A.R.K. DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 APRIL 2024 2024 2023 Donations and legacies Sponsorships Legaaes Pet Plan commission General donations and food Friends of BA.R.K. Grants Other donalions and legacies Grants - restricted Other donalions and legaoes- restricted 1,890 108,088 4.037 43.486 2.Tt8 750 199,134 3.565 34,307 3,324 7,000 816 5,750 3.730 6,060 170.527 254,956 Investment income Dividends from listed investments Bank interest Other interest recervable non-operating 15.611 5.082 8,543 20,031 771 766 29,236 21,568 Incoming resources from charitable activities Collection boxes Events Shop income Re-homing 2,151 9.870 125,109 25,538 22.420 148.253 24,202 197.238 162,668 Totsl Kncoming resources 397.CK)1 439,192 Re esex ded Costs of generating funds Costs of generating donations and legacies Shop costs Fundraising costs Shop wages 25,457 1,894 45,931 27.777 889 43.884 (73.282) (72,550) Investment management costs Investment management cosls (12,114) (11.760) Balance Carried Forward 311,605 354,882
BERWICKANIMAL RESCUE KENNELS B.A.R.K. DETAILED INCOME AND EXPENDITURE ACCOUNT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024 2024 2023 Balance Brought Fonvard 311.605 354,882 Charitable activities Wages Depreciation Velerinary fees Repairs and maintenance Rates Insurance 148,341 7,232 125,820 7.4TI 55,134 3,224 1.320 1.429 4,428 2,049 2.903 k I I Kennels running costs Animal costs Bank charges Sundry expenses Legal and professional Pedigree feed - restricted 28.801 21.774 2.128 6,522 450 354 14,462 12.843 1,357 7.645 562 (281,336) (231,273) Governance costs AGGountancy and independent examination fees (1.250) (800} (1.250) (800) Net movement on investments Revaluation of inveslments Gain or loss on sale of investments (32.14n 676 (12.78n 51,546 (31,471) Surplus for the Year 80.565 91.338