REGISTERED CHARITY NUMBER: 1095382
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2023
for
The Barby Keel Animal Sanctuary
NCR Accountancy Services 61 Oaklands Westham Pevensey East Sussex BN24 5AW
The Barby Keel Animal Sanctuary
Contents of the Financial Statements for the Year Ended 31 December 2023
| Page | Page | ||
|---|---|---|---|
| Report ofthe Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 11 |
| DetailedStatementofFinancialActivities | 12 | to | 13 |
The Barby Keel Animal Sanctuary
Report of the Trustees for the Year Ended 31 December 2023
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objective of the Charity is to provide care and treatment animals in need
|
Significant activities
The Charity provides buildings, facilities and open space for all sectors of the community to integrate with animal welfare
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The relief of animal suffering
FINANCIAL REVIEW
Reserves policy
To invest wisely in a safe environment until required to help fund the costs of operating the Charity.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 1095382
Principal address
Pipzedene
Freezeland Lane
Sidley Bexhill on Sea East Sussex TN39 5JD
Trustees
Ms B Keel A Rowland J F Morgan R S Chenery D T Poustie E Chenery W F Cowpor Powys
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The Barby Keel Animal Sanctuary
Report of the Trustees for the Year Ended 31 December 2023
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner
Nicholas Ravment NCR Accountancy Services 61 Oaklands Westham Pevensey East Sussex BN24 5AW
Solicitors
.
Colin Dunstall Donald Dunstall Solicitors 48 Parkhurst Drive Bexhill on Sea East Sussex TN40 1DF
Approved by order of the board of trustees on BEd Tomnsag Os and signed on its behalf by:
Ms B Keel - Trustee
Paae 2
Independent Examiner's Report to the Trustees of The Barby Keel Animal Sanctuary
Independent examiner's report to the trustees of The Barby Keel Animal Sanctuary | report to the charity trustees on my examination of the accounts of The Barby Keel Animal Sanctuary (the Trust) for the year ended 31 December 2023.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| report in respect of my examination of the Trust's accounts carried out under Section 145 of the _ Act and in carrying out my examination | have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
a. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
| have no 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 accounts to be reached.
NRRagmet
Nicholas Rayment
NCR Accountancy Services
61 Oaklands
Westham
Pevensey East Sussex BN24 5AW
Date: ABA. Aaawaey. A026...
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The Barby Keel Animal Sanctuary
Statement of Financial Activities for the Year Ended 31 December 2023
| 31.12.23 | 31.12.22 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 105,573 | 145,686 | |
| Charitable activities | |||
| Charitable activities | 72,742 | 60,855 | |
| Other trading activities | 2 | 8,210 | 2,152 |
| Investment income | 3 | 2,980 | 290 |
| Total | 189,505 | 208,983 | |
| EXPENDITURE ON | |||
| Raising funds | 22,056 | 23,261 | |
| Charitable activities | |||
| Charitable activities | 295,257 | 149,818 | |
| Finance | (63,653) | 219,529 | |
| Governance costs | 2,885 | 890 | |
| Total | 256,545 | 393,498 | |
| NET INCOME/(EXPENDITURE) | (67,040) | (184,515) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 1,543,002 | 1,727,517 | |
| TOTALFUNDSCARRIEDFORWARD | 1,475,962 | 1,543,002 |
The notes form part of these financial statements
Page 4
The Barby Keel Animal Sanctuary
Balance Sheet
31 December 2023
| 31.12.23 | 31.12.22 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 6 | 145,425 | 148,775 |
| CURRENT ASSETS | |||
| Investments | 7 | 966,717 | 903,855 |
| Cash at bank and in hand | 365,810 | 492 361 | |
| 1,332,527 | 1,396,216 | ||
| CREDITORS | |||
| Amounts falling due within one year | 8 | (1,990) | (1,989) |
| NETCURRENTASSETS | 1,330,537 | 1,394,227 | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 1,475,962 | 1,543,002 | |
| NETASSETS | 1,475,962 | 1,543,002 | |
| FUNDS | 9 | ||
| Unrestricted funds | 1,475,962 | 1,543,002 | |
| TOTALFUNDS | 1,475,962 | 1,543,002 |
The financial statements were approved by the Board of Trustees and authorised for issue on ArrdsTannaey. 2026... and were signed on its behalf by:
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B Keel - Trustee ( \
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The notes form part of these financial statements
Page 5
The Barby Keel Animal Sanctuary
Notes to the Financial Statements for the Year Ended 31 December 2023
- ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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continued...
The Barby Keel Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
| 2. | OTHERTRADING ACTIVITIES | ||
|---|---|---|---|
| 31.12.23 | 31.12.22 | ||
| Unrestricted | Total | ||
| funds | funds | ||
| £ | £ | ||
| Fundraising events | 7,688 | 2,030 | |
| Sponsorships | 522 | 122 | |
| 8,210 | 2,152 | ||
| . | |||
| 3. | INVESTMENT INCOME | ||
| 31.12.23 | 31.12.22 | ||
| Unrestricted | Total | ||
| funds | funds | ||
| £ | £ | ||
| Depositaccountinterest | 2,980 | 290 |
- TRUSTEES' REMUNERATION AND BENEFITS There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. Trustees’ expenses There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.
| 5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |
|---|---|---|
| Unrestricted | ||
| fund | ||
| £ | ||
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 145,686 | |
| Charitable activities | ||
| Charitable activities | 60,855 | |
| Other trading activities | 2,152 | |
| Investment income | 290 | |
| Total | 208,983 | |
| EXPENDITURE ON | ||
| Raising funds | 23,261 | |
| Charitable activities | ||
| Charitable activities | 149,818 | |
| Finance | 219,529 | |
| Governancecosts | 890 |
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continued...
The Barby Keel Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted | ||||||
|---|---|---|---|---|---|---|
| fund | ||||||
| £ | ||||||
| Total | 393,498 | |||||
| NET INCOME/(EXPENDITURE) | (184,515) | |||||
| RECONCILIATION OF FUNDS | ||||||
| Total funds brought forward | 1,727,517 | |||||
| TOTAL FUNDS CARRIED | ||||||
| FORWARD | 1,543,002 | |||||
| 6. | TANGIBLE FIXED ASSETS | |||||
| Freehold | Plant and | Motor | Computer | |||
| property £ |
machinery z |
vehicles by |
equipment £. |
Totals 2 |
||
| COST | ||||||
| At 1 January 2023 and | ||||||
| 31 December 2023 | 132,315 | 77,398 | 107,638 | 3,647 | 320,998 | |
| DEPRECIATION | ||||||
| At 1 January 2023 | - | 72,922 | 96,269 | 3,032 | 172,223 | |
| Charge foryear | - | 447 | 2,842 | 61 | 3,350 | |
| At 31 December 2023 | - | 73,369 | 99,111 | 3,093 | 175,573 | |
| NET BOOKVALUE | ||||||
| At 31 December2023 | 132,315 | 4,029 | 8,527 | 554 | 145,425 | |
| At31December2022 | 132,315 | 4,476 | 11,369 | 615 | 148,775 |
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continued...
The Barby Keel Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
| 7. | CURRENT ASSET INVESTMENTS | |||
|---|---|---|---|---|
| 31.12.23 | 31.12.22 | |||
| £ | £ | |||
| Unlisted investments | 966,717 | 903,855 | ||
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.12.23 | 31.12.22 | |||
| £ | £ | |||
| Trade creditors | - | (1) | ||
| Other creditors | 1,990 | 1,990 | ||
| 1,990 | 1,989 | |||
| 9. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.1.23 | in funds | 31.12.23 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 1,543,002 | (67,040) | 1,475,962 | |
| TOTAL FUNDS | 1,543,002 | (67,040) | 1,475,962 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 189,505 | (256,545) | (67,040) | |
| TOTAL FUNDS | 189,505 | (256,545) | (67,040) | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1.1.22 | in funds | 31.12.22 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 1,727,517 | (184,515) | 1,543,002 | |
| TOTALFUNDS | 1,727,517 | (184,515) | 1,543,002 |
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The Barby Keel Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
9. MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows:
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||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|a|
|Unrestricted|funds|
|General|fund|208,983|(393,498)|(184,515)|
|TOTAL FUNDS|208,983|(393,498)|(184,515)|
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A current year 12 months and prior year 12 months combined position is as follows:
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||||||
|---|---|---|---|---|
|Net|
|movement|At|
|At|1.1.22|in|funds|31.12.23|
|z|£|£|
|Unrestricted|funds|
|General|fund|1,727,517|(251,555)|1,475,962|
|TOTAL|FUNDS|1,727,517|(251,555)|1,475,962|
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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|ba|£|e|
|Unrestricted|funds|
|General|fund|398,488|(650,043)|(251,555)|
|TOTAL|FUNDS|398,488|(650,043)|(251,555)|
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continued...
The Barby Keel Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
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The Barby Keel Animal Sanctuary
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 31 December 2023 | ||
| 31.12.23 | 31.12.22 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies Gifts |
(1) | - |
| Donations | 65,574 | 50,967 |
| Legacies | 40,000 | 94,719 |
| 105,573 | 145,686 | |
| . | ||
| Othertrading activities | ||
| Fundraising events | 7,688 | 2,030 |
| Sponsorships | 522 | 122 |
| 8,210 | 2,152 | |
| Investment income | ||
| Deposit account interest | 2,980 | 290 |
| Charitable activities | ||
| Shop & tea room sales | 72,742 | 60,855 |
| Total incoming resources | 189,505 | 208,983 |
| EXPENDITURE | ||
| Othertrading activities | ||
| Other operating leases | 22,056 | 23,261 |
| Charitable activities | ||
| Shop Running costs | - | 588 |
| Rates and water | 13,336 | 4,319 |
| Insurance | 5,640 | 8,271 |
| Light and heat | 22,321 | 25,639 |
| Telephone | 2,710 | 2,299 |
| Postage and stationery | 742 | 860 |
| Advertising | 1,372 | 1,884 |
| Sundries | 1,233 | 1,506 |
| Motor and tractor expenses | 5,613 | 5,569 |
| Repairs and renewals | 79,647 | 85,973 |
| Cleaning and refuge collection | 1,021 | 2,434 |
| Book keeping | 1,580 | 1,545 |
| Animal food | 89,363 | 72,681 |
| Vets and medicine | 67,329 | 62,250 |
| Carriedforward | 291,907 | 275,818 |
This page does not form part of the statutory financial statements
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The Barby Keel Animal Sanctuary
Detailed Statement of Financial Activities
for the Year Ended 31 December 2023
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|||||||
|---|---|---|---|---|---|
|31.12.23|31.12.22|
|£|£|
|Charitable|activities|
|Brought|forward|291,907|275,818|
|Plant|and|machinery|447|497|
|Motor vehicles|2,842|3,789|
|Computer|equipment|61|68|
|295,257|280,172|
|Support|costs|
|||
|Finance|
|Bank|charges|789|546|
|Investment|Costs|(62,862)|88,629|
|(62,073)|89,175|
|Governance|costs|
|Accountancy|and|legal|fees|1,305|890|
|Total|resources|expended|256,545|393,498|
|Net expenditure|(67,040)|(184,515)|
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This page does not form part of the statutory financial statements
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