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← Berwick Animal Rescue Kennels

2025-04-30-accounts

Charity registration number 1083038 (England and Wales)

BERWICK ANIMAL RESCUE KENNELS

B.A.R.K.

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

BERWICK ANIMAL RESCUE KENNELS B.A.R.K. LEGAL AND ADMINISTRATIVE INFORMATION

Trustees MrG Reavley MRCVS (Chairman) MrG Reavley MRCVS (Chairman)
Mrs J L Landels
Mrs L Scott
Mr L J Pearson FCA (Treasurer)
Mr J Gardiner
Mrs
AHam
Ms PS J Main
Charity number (England and Wales) 1083038
Charity number (Scotland) $C038235
Registered office Windmill Way East
Rampart Business Park
Berwick uponTweed
Northumberland
TD15 1TU
Independentexaminer R H Dalgleish
17 Walkergate
Berwick-upon-Tweed
Northumberland
TD15 1DJ
President MrW Carrington
Patrons Mrs V Currie
Mrs K Home-Robertson
Mr D Smail
MrsE Nicoll
Sir Michael Blake, Bt
Mr R Syred
Mr B Parsons
Kennel manageress Mrs J Ross
Shop executive managers Mrs L Scott, Mr J Gardiner andMrAJacques
Solicitors Sanderson McCreath & Edney Limited
4 Quay Walls
Berwick uponTweed
Northumberland
TD151HD

BERWICK ANIMAL RESCUE KENNELS B.A.R.K. CONTENTS

Page
Trustees’ report 1-5
Independent examiner's report 6
Statement offinancial activities 7
Balance sheet 8
Notestothefinancialstatements 9-19

BERWICK ANIMAL RESCUE KENNELS B.A.R.K. TRUSTEES' REPORT FOR THE YEAR ENDED 30 APRIL 2025

The trustees present their annual report and financial statements for the year ended 30 April 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

The charity's objectives are to relieve the suffering of any animal in need of care and attention, in particular to provide and maintain a rescue home for temporary reception care and treatment of such animals and rehome them wherever possible, generally in North Northumberland and the eastern Scottish Borders.

The trustees have paid due regard to guidance on public benefit issued by the Charity Commission and the Office of the Scottish Charity Regulator in deciding what activities the charity should undertake.

Activities

The kennels and the reception centre is run by a manageress supported by regular staff and volunteers. It is maintained to a high standard to ensure the temporary residents enjoy a comfortable, warm and welcoming home.

The charity shop on Marygate in Berwick is still under the same management and has prospered to provide a substantial revenue input to the charity.

Volunteers

Our team of volunteers work in the shop and kennels as well as helping with fund raising during the year. Without them giving so much of their spare time, BARK wouldn't be able to maintain the high level of care our temporary residents deserve.

A major advance 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 Bank".

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 9 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

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Achievements and performance Once again, as Chairman of BARK, it is my pleasure to report another very successful year for the charity, both in rehoming and in providing an efficient and caring service to those who are involved with the charity.

Rehoming

Overall figures remain largely the same as the previous year:

132 Cats (2024: 119)

Only a few pedigrees (Bengals and Ragdolls) but a marked increase in kittens.

94 Dogs (2024: 99)

More pedigree types than previous years including Chihuahua, Akitas Schnauzer, Golden Retriever, German 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 and Springer Spaniel. An unusual large amount of large x breeds under 1 year needing help.

39 Other animals (2024: 99) including Rats, Bearded Dragons, Hamsters, Guinea Pigs, Rabbits (an increase in pedigree type rabbits as well as giants seen), Ferret, Birds - including Ring Neck Parakeets, Budgerigars, African Grey and Conure, Snakes, Tortoise and some tropical fish.

BARK funded the neutering of 97 dogs and 124 cats and 237 full course vaccinations.

We continue to work closely with the Animal Welfare Officers at Northumberland County Council as well as other rescues in Northumberland and the Borders and nationwide breed specific rescues.

Our Facebook page provides a good reach in order to help find and reunite animals as well as advertise some animals we do not take into kennels (sheep, geese, pigs and alpacas).

Fundraising

The high street charity shop continues to generate substantial funds for the charity, mainly due to a high volume of donations and excellent staff.

Belgrave Square events organised through our president, William Carrington and LonRes continued to raise welcome funds.

We had runners in several half marathons raising funds for us.

The trend towards more online fundraising continued in the financial year with many successful campaigns on Facebook to raise funds for specific needs (animal equipment, specific animal veterinary costs, specific diets for example).

There were other locally organised events and businesses who supported us, including Hairworks, Border Buses, Fisher's Arms, Direct Pets, Berwick Striders and Lily's calendar etc.

A ball organised by two locals, Shona Johnson and Chris Robertson raised £2,225. A plant sale and Christmas raffle raised well over £8,000.

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Food Bank

The establishment of the food bank has provided much needed help to over 700 families, with over 38,000 meals for pet animals.

Grants and Donations

Once again we received an unrestricted grant of £5,000 from the Dziniak Fund. Other grants included £3,668 from the Jacqueline Driver Florence Charitable Trust and £300 from the Freemen of Berwick.

Legacies

We are very grateful to those who remember our work in their wills.

Shop

The shop continues to raise much needed funds for BARK, these are achieved despite pressure from the general financial climate.

Financial review

The total income for the year amounted to £313,924 (2024: £397,001) of which £1,000 (2024: £9,480) had to be used on restricted projects. At the end of the financial year, the reserves were £1 ,699,399 (2024: £1,741,795).

Capital expenditure was £316,909 (2024: £18,180).

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 term future of the charity. They are managed by Charles Stanley and Rathbones who provide regular reports on their performance.

Risk management

The trustees identify and review risks to which the charity is exposed, to ensure appropriate controls are in place. Major risks have been identified as:

« Staff and volunteers being exposed to dangerous animals; e Exposure to infection and disease; and « Depletion of reserves though insufficient fundraising.

Procedures are in place to minimise and manage all of these.

Plans for future periods

To meet increasing demand the possibility of building an extension to the kennels is under consideration.

Public benefit

In considering the operation, achievements, and performance and finances of the charity, the trustees are satisfied that public benefit has been provided in accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Act 2011, and guidance provided by the Charity Commission and the Office of the Scottish Charity Regulator.

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

Structure, governance and management

The charity is governed by a constitution adopted on 21 January 2000 as amended on 28 September 2000, and by a scheme dated 15 March 2005.

The trustees who served during the year and up to the date of signature of the financial statements were: Mr G Reavley MRCVS (Chairman) Mrs J L Landels Mrs L Scott Mr L J Pearson FCA (Treasurer) Mr J Gardiner Mrs AHam Ms P S J Main

Recruitment and appointment of trustees

As set out in its constitution, there shall be at least six but no more than twelve trustees. Trustees are appointed for a term of 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 trustees are required to declare their eligibility to fulfil the legal responsibilities of the role, with introduction training and appropriate documentation offered to all new trustees covering health and safety and animal care and welfare issues.

Organisational structure

The trustees make strategic decisions at regular meetings. The Fund Raising Committee organise regular fund raising events and activities. The BARK shop is run under the supervision of a trustee. Regular reports are made to the trustees at meetings.

Statement of Trustee Responsibilities

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales and in Scotland, requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity, and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2025

Acknowledgements

The trustees wish to express their gratitude for the dedicated efforts of our staff, supporters, fundraisers, President, Patrons and in particular the volunteers who give so generously of their time at both the kennels and shop. Without everyone's support it would not be possible to continually improve the care for our temporary residents and carry on our good work. Also to our President William Carrington, who is very supportive.

The Trustees’ report was approved by the Board of Trustees on 21 January 2026.

aa Mr G Reavley MRCVS (Chairman) Trustee

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BERWICK ANIMAL RESCUE KENNELS a

|report to the trustees on my examination of the financial statements of Berwick Animal Rescue Kennels (the charity) for the year ended 30 April 2025.

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 Investment (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 charity is not required by charity law to be audited and have chosen instead to have an independent examination. | report in respect of my examination of the charity’s financial statements as carried out under section 44 (1) (c) of the 2005 Act and section 145 of the 2011 Act. In carrying out my examination | have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity has prepared its accounts on an accruals basis and is also registered in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). | confirm that | am qualified to undertake the examination because | am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

| have no other concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to

R. H. Dalgleish BA (Hons) FCA

Greaves West & Ayre 17 Walkergate Berwick-upon-Tweed Northumberland TD15 1DJ

Dated: 21 January 2026

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 APRIL 2025

FOR THE YEAR ENDED 30 APRILAPRIL 2025 FOR THE YEAR ENDED 30 APRILAPRIL 2025 FOR THE YEAR ENDED 30 APRILAPRIL 2025 FOR THE YEAR ENDED 30 APRILAPRIL 2025 FOR THE YEAR ENDED 30 APRILAPRIL 2025 FOR THE YEAR ENDED 30 APRILAPRIL 2025 FOR THE YEAR ENDED 30 APRILAPRIL 2025 FOR THE YEAR ENDED 30 APRILAPRIL 2025 FOR THE YEAR ENDED 30 APRILAPRIL 2025
a
aes
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Income from:
Donations and legacies 2 92,359 1,000 93,359 161,047 9,480 170,527
Charitable activities 3 202,639 - 202,639 197,238 - 197,238
Investments 4 17,926 - 17,926 29,236 - 29,236
Total income 312,924 1,000 313,924 387,521 9,480 397,001
Expenditure on:
Raising funds 5 88,779 - 88,779 85,396 - 85,396
Charitable activities 6 276,633 - 276,633 282,232 354 282,586
Total expenditure 365,412 - 365,412 367,628 354 367,982
Net gains/(losses) on
investments		 11 9,092 - 9,092 51,546 - 51,546
Net income/(expenditure)
movement infunds		 and (43,396) 1,000 (42,396) 71,439 9,126 80,565
Reconciliation of funds:
Fund balances at 1 May 2024 1,727,171 14,624 1,741,795 1,655,732 5,498 1,661,230
Fund balances at 30 April
2025		 1,683,775 15,624 1,699,399 1,727,171 14,624 1,741,795

All income and expenditure are derived from continuing activities.

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. BALANCE SHEET

AS AT 30 APRIL 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 13 460,749 152,502
Investments 14 1,169,964 1,161,690
1,630,713 1,314,192
Current assets
Stocks 15 470 470
Debtors 16 28,302 11,608
Cash at bank and in hand 116,376 445,823
145,148 457,901
Creditors: amounts falling due within 17
one year (76,462) (30,298)
Net current assets 68,686 427,603
Total assets less current liabilities 1,699,399 1,741,795
.
The funds ofthe charity
Restricted income funds 18 15,624 14,624
Unrestricted funds 19 1,683,775 1,727,171
1,699,399 1,741,795
The financial statements were approved by the trustees on 21 January 2026
of a
MrG ReavleyMRCVS (Chairman)
“		 - MrLJPearsonFCATe
Trustee Trustee

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

Charity information

Berwick Animal Rescue Kennels is a charity registered in both England and Scotland, which is governed by a constitution adopted on 21 January 2000 and amended on 28 September 2000 and by a scheme dated 15 March 2005. The registered office is Windmill Way East, Ramparts Business Park, Berwick-upon-Tweed, Northumberland, TD15 1TU.

1.1. Accounting convention The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which 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 statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Restricted funds are subject to specific 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 entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Grants are recognised as income when they are received 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 received.

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BERWICK ANIMAL RESCUE KENNELS

B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

(Continued)

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified 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 activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use.

Resources expended are recognised on an accrual basis. They are allocated to activities based on actual usage and time spent. Establishment and support costs are all allocated to the activity for the provision of animals, as no other activity uses a significant amount of such facilities.

Costs of activities in furtherance of the charity's objects comprise those costs incurred by the charity as a result of the delivery of it's service.

Costs of generating funds comprise the costs associated with attracting voluntary income.

Governance costs comprise those costs incurred by the charity in meeting its constitutional and statutory requirements.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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 Nil Leasehold land and buildings 2% Straight line Plant and equipment 25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference 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 excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine - whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

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Net realisable value is the estimated selling price less all estimated costs 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 at the point of sale.

1.10 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2025

(Continued)

1.12 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13 Donated goods

Gifts of donated goods are included in donations at the estimated cost of the items provided to the charity. Stocks of undistributed donated goods are not valued for balance sheet purposes.

2 Donations and legacies

Unrestricted Restricted Total Total
funds funds
2025 2025 2025 2024
£ £ £ £
Sponsorships 1,125 - 1,125 1,890
Legacies receivable 38,632 - 38,632 108,088
General donations and food 37,541 1,000 38,541 43,486
Pet plan commission 4,684 - 4,684 4,037
Friends ofBARK 4,244 - 4,244 2,778
Grants 5,461 - 5,461 5,750
Other 672 - 672 4,498
92,359 1,000 93,359 170,527
Fortheyearended30April2024 161,047 9,480 170,527

3 Charitable activities

2025 2024
£ £
Collection boxes 2,154 2,363
Events 32,013 22,420
Shop income 146,864 148,253
Rehoming 21,608 24,202
202,639 197,238

«49«

BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

4 Investments

Unrestricted Total
funds
2025 2024
£ £
Income from listed investments 11,430 15,611
Interest receivable 6,496 13,625
17,926 29,236
Raising funds
Unrestricted Total
funds
2025 2024
£ £
Fundraising and publicity
Shop costs 20,059 25,457
Fundraising costs 1,479 1,894
Staff costs 54,227 45,931
Fundraising and publicity 75,765 73,282
Investment management 13,014 12,114
88,779 85,396

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

ee

6 Charitable activities

.

Total Total
2025 2024
£ £
Staffcosts 169,271 148 341
Depreciation and impairment 8,662 7,232
Veterinary fees 45,818 56,354
Repairs and maintenance 922 4,428
Rates 1,823 2,049
Insurance 3,965 2,903
Kennels running costs 21,594 28,801
Animal costs 9,961 22,128
Bank charges 1,653 2,128
Sundry expenses 8,214 6,522
Allweather exercise area 2,750 450
274,633 281,336
Share ofgovernance costs (see note 7) 2,000 1,250
276,633 282,586
7 Support costs allocated to activities
2025 2024
£ £
Governance costs 2,000 1,250
Analysed between:
Governance costs 2,000 1,250
8 Netmovement in funds 2025 2024
£ £
The netmovement in funds is stated after charging/(crediting):
Fees payable for the independent examination ofthe charity's
statements		 financial 2,000 1,250
Depreciation ofowned tangible fixed assets 8,662 7,232
.

8

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, but, one of them was engaged in his professional capacity as a Chartered Accountant to provide payroll and VAT services to the charity.

Please see note 21 for further details.

ee

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

i

10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Full-time : Kennels 1 1
Full-time : Shop 1 1
Part-time: Kennels 9 9
Part-time: Shop 2 2
Total 13 13
Employment costs 2025 2024
£ £
Wages and salaries: Kennels 143,044 160,689
Shop 51,677 23,094
Social security costs: Kennels 26,227 10,065
Shop 2,550 424
223,498 194,272
; There were no employees whose annual remunerationwas more than £60,000.
Remuneration ofkey management personnel
The remuneration ofkey management personnel was as follows:
2025 2024
£ £
Aggregate compensation 77,765 50,933
11. Net gains/(losses) on investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Revaluation ofinvestments 6,936 64,333
Gain/(loss) on sale ofinvestments 2,156 (12,787)
9,092 51,546

i

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Tangible fixed assets

Tangible fixed assets
Freehold land Leasehold Assets under Plantand Total
and buildings land and_ construction equipment
buildings
£ £ £ £ £
Cost
At 1 May2024 19,770 151,616 14,716 65,286 251,388
Additions 197,003 - 118,760 1,146 316,909
At 30April 2025 216,773 151,616 133,476 66,432 568,297
Depreciation and impairment
At 1 May2024 - 46,200 - 52,686 98,886
Depreciation charged in the year - 5,002 - 3,660 8,662
At 30April 2025 - 51,202 - 56,346 107,548
Carrying amount
At 30 April 2025 216,773 100,414 133,476 10,086 460,749
At30April2024 19,770 105,416 14,716 12,600 152,502

14 Fixed asset investments

Listed
investments
£
Cost or valuation
At 1 May 2024 1,161,690
Additions 173,516
Valuation changes 135,277
Rathbone income account re 2024 (358)
Disposals (300,161)
At 30April 2025 1,169,964
Carrying amount
At 30April 2025 1,169,964
At30April2024 1,161,690

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

15 Stocks
2025 2024
£ £
Finished goods and goods for resale 470 470
16 Debtors
2025 2024
Amounts falling due within one year: £ £
Trade debtors 3,642 2,415
Other debtors 18,744 5,372
Prepayments and accrued income 5,916 3,821
28,302 11,608
17 Creditors: amounts falling due within one year
2025 2024
E £
Trade creditors 71,690 25,420
Accruals and deferred income 4,772 4,878
76,462 30,298

18 Restricted funds

The restricted funds of the charity comprise 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 2024 Incoming Resources At 30 April
resources expended 2025
£ £ £ £
4,790 1,000 - 5,790
Restricted funds 9,834 - - 9,834
14,624 1,000 - 15,624
Previous year: At 1 May 2023 Incoming Resources At 30 April
resources expended 2024
£ £ £ £
Restricted funds 5,498 9,480 (354) 14,624

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

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19 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific 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 trustees for specific purposes.

At 1 May 2024 Incoming Resources Gains and = At30 April Gains and = At30 April
resources expended losses 2025
£ £ £ £ £
General funds 1,727,171 312,924 (365,412) 9,092 1,683,775
Previous year: At 1 May 2023 Incoming Resources Gains and At30 April
resources expended losses 2024
£ £ £ £ £
Generalfunds 1,655,732 387,521 (367,628) 51,546 1,727,171

20 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted
fund		 Restricted
fund		 Total Total
2025 2025 2025 2024
E £ £ £
Fund balances at 30April 2025 are represented
by:
Tangible assets 460,749 - 460,749 152,502
Investments 1,169,964 - 1,169,964 1,161,690
Current assets/(liabilities) 68,686 - 68,686 427,603
1,699,399 - 1,699,399 1,741,795

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aoe

BERWICK ANIMAL RESCUE KENNELS B.A.R.K. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

21 ~+Related party transactions

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

Provision of services
2025 2024
£ £
LJ Pearson FCA 4,302 3,162
4,302 3,162

The following amounts were outstanding at the reporting end date:

Amounts owed to related
parties
2025 2024
£ £
LJ Pearson FCA 1,056 1,228

L J Pearson FCA, a trustee, is a Chartered Accountant in private practice. During the year he provided payroll and VAT services to the charity. L J Pearson also provides accountancy and advisory services to the charity which is uncharged, the value of these services during the year were in excess of £3,000.

NN

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K.

DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 APRIL 2025

2025 2024
£ £ £ £
Donations and legacies
Sponsorships 1,125 1,890
Legacies 38,632 108,088
Pet Plan commission 4,684 4,037
General donations and food 37,541 43,486
Friends of B.A.R.K. 4,244 2,778
Grants 5,461 -
Other donations and legacies 672 768
Grants - restricted - 5,750
Other donations and legacies - restricted 1,000 3,730
93,359 170,527
Investment income
Dividends from listed investments 11,430 15,611
Bank interest 5,730 5,082
Other interest receivable non-operating 766 8,543
17,926 29,236
Incoming resources from charitable activities
Collection boxes 2,154 2,363
Events 32,013 22,420
Shop income 146,864 148,253
Re-homing 21,608 24,202
202,639 197,238
Total incoming resources 313,924 397,001
Resources expended
Costs of generating funds
Costs of generating donations and legacies
Shop costs 20,059 25,457
Fundraising costs 1,479 1,894
Shopwages 54,227 45,931
(75,765) (73,282)
Investment management costs
Investment management costs (13,014) (12,114)
BalanceCarriedForward 225,145 311,605

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BERWICK ANIMAL RESCUE KENNELS B.A.R.K. DETAILED INCOME AND EXPENDITURE ACCOUNT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2025

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||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |£|£|£|£| |Balance|Brought|Forward|225,145|311,605| |Charitable|activities| |Wages|169,271|148,341| |Depreciation|8,662|7,232| |Veterinary|fees|45,818|56,354| |Repairs|and|maintenance|922|4,428| |Rates|1,823|2,049| |Insurance|3,965|2,903| |Kennels|running|costs|21,594|28,801| |Animal|costs|9,961|21,774| |Bank|charges|1,653|2,128| |Sundry|expenses|8,214|6,522| |Legal|and|professional|2,750|450| |Pedigree|feed|-|restricted|-|354| |(274,633)|(281,336)| |Governance|costs| |Accountancy|and|independent examination|fees|(2,000)|(1,250)| |Net|movement|on|investments| |Revaluation|of|investments|6,936|64,333| |Gain|or|loss|on|sale|of investments|2,156|(12,787)| |9,092|51,546| |(Deficit)/Surplus|for the|Year|(42,396)|80,565|

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