2022-12-31-accounts - Suffolk Owl Sanctuary

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		Page
Trustees' report		1-9
Independent auditor's	report	10-12
Statement offinancial	activities	13
Balance sheet		14
Statement ofcash flows		15
Notes to the financial	statements	16-32

			Unrestricted funds	Restricted funds	Total	Unrestricted funds	Restricted funds	Total
		Notes	2022	2022	2022	2021	2021	2021
Income from:								f.
Donations and
legacies Charitable activities Investments			1,045,452 57,662 1,026	17,325	1,062,777 57,662 1,026	1,185,573 67,344 15	2,000	1,187,573 67,344 15
Total income			1,104,140	17,325	1,121,465	1,252,932	2,000	1,254,932
Ex enditure on:
Raising funds			381,790		381,790	362,567		362,567
Charitable activities		7	575,143	3,351	578,494	506,258		506,258
Other		12	(628)		(628)	364		364
Total expenditure			956,305	3,351	959,656	869,189		869,189
Net income for	the year/
Net movement	in funds		147,835	13,974	161,809	383,743	2,000	385,743
Fund balances at 1 January 2022			1,137,553	2,650	1,140,203	753,810	650	754,460
Fund balances	at 31
December 2022			1,285,388	16,624	1,302,012	1,137,553	2,650	1,140,203

					2022		2021
			Notes
Fixed assets
Tangible assets			14		299,471			227,868
Current assets
Stocks Debtors Cash at bank and in	hand		15 16	15,602 161,608 865,667		2,089 135,923 812,188
Creditors: amounts	falling due within			1,042,877		950,200
one year			17	(40,336)		(37,865)
Net current assets
					1,002,541			912,335
Total assets less current		liabilities			1,302,012		1,140,203
Income funds
Restricted funds
Unrestricted funds					16,624 1,285,388		2,650 1,137,553
					1,302,012		1,140,203

			Notes	2022		2021
Cash flows from operating		activities
Cash generated from operations			25		136,050		375,625
Investing	activities
Purchase Proceeds	oftangible fixed assets on disposal oftangible fixed			(92,092)		(63,643)
assets Interest received				8,495 1,026		1 15
Net cash	used in investing	activities			(82,571)		(63,627)
Net cash	used in financing	activities
Net increase in cash and cash equivalents					53,479		311,998
Cash and	cash equivalents at	beginning	ofyear		812,188		500,190
Cash and	cash equivalents	at end of	year		865,667		812,188

		Unrestricted	Restricted	Total	Total
		funds	funds	2022	2021
					as restated
Donations and gifts Adoptions Legacies receivable Grants Other		644,187 96,206 281,869 11,034 12,156	17,325	644,187 96,206 281,869 28,359 12,156	756,788 89,734 270,613 57,029 13,409
		1,045,452	17,325	1,062,777	1,187,573
Forthe year ended 31 December 2021		1,185,573	2,000		1,187,573
Grants receivable for core activities
Coronavirus Job Retention Local Authority Coronavirus Other grants Other	Scheme Grant	11,034	17,325	28,359	27,198 21,431 8,400
		11,034	17,325	28,359	57,029

	Sales of	Sales of
	Pellets &	Pellets &
	Books	Books
	2022	2021
Sales within charitable activities Charitable rental income	47,262 10,400	52,944 14,400
	57,662	67,344

				Unrestricted	Unrestricted
				funds	funds
				2022	2021
Interest receivable				1,026	15
Raising funds
				Unrestricted	Unrestricted
				funds	funds
				2022	2021
					F
Fundraisin	and	ublici
Advertising, Staff costs	Marketing		& Publicity	250,925 101,525	265,956 73,549
Fundraising	and publicity			352,450	339,505
gradin costs Cost ofgoods sold				29,340	23,062
				381,790	362,567

6	Interest receivable Raising funds

		Sanctuary	Sanctuary
		costs	costs
		2022	2021
			as restated
Depreciation and impairment Direct Sanctuary costs Establishment costs		54,722 46,788 74,371	41,142 39,869 67,612
		175,881	148,623
Share of Share of	support costs (see note 8) governance costs (see note 8)	387,482 15,131	348,433 9,202
		578,494	506,258
Analysis	by fund
Unrestricted funds Restricted funds		575,143 3,351	506,258
		578,494	506,258

Support costs
	Support costs	Governance costs	2022	2021	Basis ofallocation
Staff costs	342,643		342,643	312,853	Direct allocation
Motor &Travel Communications & IT Other Office Expenses Other expenses	4,287 25,957 2,656 11,939		4,287 25,957 2,656 11,939	4,556 14,118 2,601 14,305	Direct allocation Direct allocation Direct allocation Direct Allocation
Audit fees Accountancy		9,900 2,400	9,900 2,400	8,700 660	Governance Governance
Legal and professional		2,831	2,831	(158)	Governance
	387,482	15,131	402,613	357,635
Analysed between
Charitable activities	387,482	15,131	402,613	357,635

Auditor's remuneration	Auditor's remuneration
Fees payable to the	Charity's		auditor and associates:	2022	2021
Audit ofthe Charity's	annual	accounts		9,900	8,700
Non-audit services
Taxation compliance services All other non-audit services				900 1,500	660
Total non-audit fees				2,400	660

The average	monthly number ofemployees during the	year was:
		2022	2021
		Number	Number
Trustees Falconers 8 Bird Keepers Administration			5 10
Maintenance			5
			1
Total		25	21
Employment	costs	2022	2021
Wages and salaries Social security costs Other pension costs		390,688 42,512 10,968	360,686 20,669 5,047
		444,168	386,402

11	Employees
							(Continued)
	There were no employees	whose annual		remuneration	was more than 660,000.
12	Other
						2022	2021
	Net (Gain)/ loss on disposal	oftangible	fixed assets			(628)	364
						(628)	364
13	Taxation

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15	Stocks		cage as an expense	against the Charities	income in the year	.
					2022	2021
	Raw materials and consumables Finished goods and goods for resale				2,319 13,283	2,089
					15,602	2,089
16	Debtors
	Amounts falling due within one year:				2022	2021
	Trade debtors
	Other debtors				34,945	9,008
	Prepayments	and accrued income			120,047 6,616	122,579 4,336
					161,608	135,923
17	Creditors: amounts		falling due within one year
					2022	2021
				Notes
	Other taxation and social security Deferred income Trade creditors Other creditors			18	10,343 3,985 11,209	8,449 5,538 8,349
	Accruals and deferred		income		1,446 13,353	1,124 14,405
					40,336	37,865
18	Deferred income
					2022	2021
	Other deferred	income			3,985	5,538

Deferred	income
						(Continued)
Deferred	income is	included	in the financial statements	as follows:
					2022	2021
Deferred	income is	included	within:
Current liabilities
					3,985	5,538
Movements in the year:
Deferred income at 1 January 2022 Released from previous periods Resources deferred in the year					5,538 (10,323) 8,770	(4,441) 9,979
Deferred	income at	31 December 2022			3,985	5,538

				Movement		Movement	in funds
				in funds
		Balance at 1 January 2021		Incoming resources1	Balance at January 2022	Incoming resources	Resources expended	Balance at 31 December
								2022
The Hobson Charity Trustees ofAnimal	Survival		650		650			650
International Hack Pen Project Animal Friends				2,000	2,000	16,325 1,000	(3,351)	2,000 12,974 1,000
			650	2,000	2,650	17,325	(3,351)	16,624

Analysis ofnet assets	between funds
	Unrestricted funds 2022	Restricted funds 2022	Total 2022	Unrestricted funds 2021	Restricted funds 2021	Total 2021
Fund balances at 31
December 2022 are
represented by:
Tangible assets Current assets/(liabilities)	299,471 985,917	16,624	299,471 1,002,541	227,868 909,685	2,650	227,868 912,335
	1,285,388	16,624	1,302,012	1,137,553	2,650	1,140,203

	2022	2021
Within one year Between two and five years In over five years	37,000 148,000 224,833	37,000 148,000 239,833
	409,833	424,833

			Amounts owed parties 2022	related	Amounts owed parties 2021	related
			Balance	Net	Balance	Net
			R
Owl	Barn	Limited	20,360	20,360	30,726	30,726
			20,360	20,360	30,726	30,726

25	Cash generated from operations	Cash generated from operations					2022	2021
	Surplus for the year						161,809	385,743
	Adjustments for:
	Investment income recognised in statement offinancial (Gain)/loss on disposal oftangible fixed assets Donated assets				activities		(1,026) (628)	(15) 364
	Revaluation of Livestock						(32,300)	(2,650)
	Depreciation and impairment oftangible			fixed assets			(9,800) 54,722	575 41,142
	Movements in working capital:
	(Increase) in stocks (Increase) in debtors						(13,513)	(2,089)
	Increase/(decrease) in creditors (Decrease)/increase in deferred	income					(25,685) 4,024 (1,553)	(49,605) (3,378) 5,538
	Cash generated from operations						136,050	375,625
26	Analysis ofchanges in net funds
						At 1 January	Cash flows	At 31 December
						2022		2022
	Cash at bank and in hand					812,188	53,479	865,667
						812,188	53,479	865,667
	The Charity had no debt during	the	year.