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
Be￿Ick-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 volUnt￿rs. 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 SU￿Ss￿l 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). Fe￿et, 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 Off￿erS at Northumbetland County Council as well as other
rescues in Northumbedand and the Borders and nationwide breed specific rescues.
Our Fa￿book 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 offi￿s 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
F8￿boOk 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 te￿n 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
{s￿lIand) 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 prin￿pIeS 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 cOn￿M 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 i￿egUlaTIties.
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 COn￿ming the fomi and content
of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other Ihan any
requirement that the finan￿al 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 2￿0 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 ch￿itIeS 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 con￿rn 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 re￿iVed under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on re￿Ipl or othe￿ise rf the charity has been notified of an impending dtstribution,
the amount is known. and r￿lpt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
Grants are recognised as income when they ate re￿ived 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 reSoUr￿s. 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 re￿ip1S 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 l￿t, using the effedive interest rate method.
Trade creditors are obligations to pay for goods or SeNi￿S 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 dI￿arged 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 pur￿Ses.
Donations and legacies
Unrestiicted Restricted
funds
funds
Total
Totsl
2024
2024
2024
2023
Sponsorships
Legaaes re￿1vable
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 re￿1vable
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 capa￿ty as a Chartered Attountant to provide payroll and VAT
SeNi￿S 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 r￿ed 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 defe￿ed 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 balan￿S 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