Chariry registration number.. 1095382 The Barby Keel Animal Sanctuary Annual Rcport and Findncial Siatcmenls for the Ye&r Endcd 31 Deccn)ber 2024 The Barby Keel Animal Sanctuary Contents (continued) Reference and Administrative Delails Trustees, Report Statement of Trustees, Responsibilities Ind¥pendeni Examiner's Report Statement of Financial Activities 5t06 BalanLL Shecl Nolcs lo the Financial Statements 8t0 17 The Barby Keel Animal Sanctuary Reference and Administrative Details Chairman Mrs B Keel Trustees Mrs B Keel J F Morgan E Chencry R S Chenery D T Poustie W F Cowpor Powys A Rowland Charily Registr4ti(In Number 1095382 Prlnclp41 Office Pipzedeiie Freczcldnd Lane Sidley Bcxhill on Sca East Sussex TN39 5JD Independent Examlner Mdnningion8 AcLounlanis 8 High Sireet Heathtield East Su%sex TN218LS Solleltors Donald Dunslall Solicitors 48 Pcirkhurst Driv¢ F4cxhil on Sca East Sii%sex TN40 1 DF Page I The Barby Keel Animal Sanctuary Trustees, Report The Iruslees prcsenl the annual report iog¢thcr with Ihe financial statements of the chariiy for thc year ended J I December 2024. Objectives and activities Public bertefik The (rusl¢¢s confinm thai IhLy huvc ¢omplicd with Ihc requiremL'nts of section 17 01. IhL Charlties Ail 2011 10 have due r¢gard lo the public benefit gluidance published by the Charity Commission for Engiland and Walcs. StruLtur¥i ¥overnance and manAgemenl Flnan¢l#l Instruments ObJeclive.s andpolicies The charity'$ uclivilics cxposc il lo a numbcr of financial risks ineludingi crcdil risk, casli flow risk and li(iuidily risk. The use of financi411 derivatives is gTroverned by ihL' ch(Irity'% policie% approved by Ilie board ot Iru%iees, whiLh providL writtcn prinLiples on thi, of finanLial dLrivuliv¢s tLI managL IhL%L' risk5. Th¢ Lharily do¢5 not ub¢ d¢riv4ltivc financial inslrumLnls for spcLulalivc purposcs. Ca.IhJlow risk The charity's activities cxposc il primarily to the finmncial risks of chang¢s in foreign ciirrenLy exLh&ingc rllles and intercst rates. The charity uscs foreign cxchangvc torward contracts and interest rate swap contracts lo hcdgc these exposures. InlLfLbi bLdrin¥ <1SSL'lb dnd liabililiLS arL' hcld al fixed rale lo ensuri lenainly of cash flows. Credii risk ThL Lharily's prinLIP411 fin¢inLial ass¢is arc, bank balanLes cash. tradL' and oiher rL'LcivablLb, 4ind invLslinL'nls. The cl)arity's crcdit risk is prinjarily altrihutablc lo ils trade reccivable8. ThL amouiil.s pr¢scnlcd in tl)c halaiicc sheet are nel ot. allowances for doubiful rcceiv&ble¥. An allowance for impdinmenl made where Ihere 1.4 an idLnlified 10.88 event which, based on previous experience, is evidcnLC of a reduLtion in thc reLovernbiliiy of'thL cash Iluws. The Lredit risk on liquid tunds and dcrivaiive financial instruments is limited becau.se the counlcrpartics ar¢ banks with high credit-ratings assigned by internaliondl credit-rdting dgencies. ThL Lharity has no significant conccntration of credit risk, with exposure spreiid over a l¢irgL' numbL'r of covi)i¢rparti¢s and CLlStomcrs. Liquidity ri.wk In order 10 mainiain liquidiry lo cn%ure that .sufficienl fvnds are available for ongoing op¢rations and future developments, Ihe charity uses a mixture of long-iern) and short-lemi debt finance. Furth¥r d¥tuils r¢gyarding liquidity risk can bL found in the Stat¢menl uf uLLountirtg policies in the financial stalemLnl5. The annual report was approved by the trustees of the charity on .o%l.p.d.IL and signed on its behalf by: B Keel Chairman and trustee Page 2 The Barby Keel Animal Sanctuary Statement of Trustees, Responsibilities The Iruslees are responsible for preparing the ITuslees' report and the finhncial statements in a¢cordan¢c wilh the United Kingdom Accounting Standards (United Kingdom Cjenerally Accepted Accounting Practice) and applicabl¢ law and regulations. The law applicable lo charitlLS rcquires ihe trustees to prcparo financial slatcmcnts for cach financial year which give a true and fair view of thc stitte of affairs ol- the charity and of the in¢oming resources and applicatioii of resourL¢S of Ilie charity for Ihal pcriod. In prn'pdring these financidl sldt¢menls, the Irusiees Rr¢' rcquirLd to.. select suilable accounting policies and then apply them consistently. observe the mclhods and principle8 in Ihc Charities SORP- make judg¢m¢nts and eslimalLS ihat are reasonablc and prudent. stale whether applicable a¢¢uunting standards have been followed. subject to any material departures discloscd and expl&in¢d in ihc finacic Cliarilable aclivilies OihLr trading activilies Investinent income 105.574 72.742 8,210 2,980 105,574 72,742 8,210 2,980 Total income 189.506 1 %9,506 Expenditure on.. Raisinx funds Charitable aciivities (22.056) (297,351) {22,056) 1297,351) Total expenditure Gainsllosses on investment assets (319,407) (43.283 (319,407) {43,283) Nei expenditure (17.3,184) 173,184) Net m()v¢inent in funds (173,184) (173,184) ReLoneiliation of funds Total funds brought forward 1,649,147 1,649,147 Total funds ¢arri¢d forward 16 1.475,963 1,475,963 The notcs on pagcs 8 to 17 form an integral part of ihese financial statemcnts. Page 5 The Barby Keel Animal Sanctuary Statement of Financial Activities for the Year Ended 31 December 2024 (continued) All ofthe charity's activities derive from conlinuing operalions during thc above two periods. The funds breakdown for 2023 is shown in note 16. The notes on pages 8 to 17 forn) an integral part of these financial slatcments. Pagc 6 The Barby Keel Animal Sanctuary (Registration number: 1095382) Balance Sheet as at 31 December 2024 2024 2023 Nn¢e Fixed asscts Taiigible assets Investments 12 13 142.837 1.052,762 145.425 960,717 1.195,599 1.112.14? Curre￿( assets Cash al baiik and in hand 14 454,206 J65.810 Credllors: Amounts falling due wlthin one yeAr {2,57l)) (1.989) Net current assets 451.()27 363.821 iyet assets 1.647.226 1.475,963 Funds Df thc charl￿. Unrestricted Income funds Unrcstrici¢d fund Rcvmluation r¥'SLrve 1.6(14.464 42.762 1.519.246 43 ?831 Total unrestricted funds 1.647,226 1.473.963 Tot41 funds 16 1.647.226 1,475 ()63 The fin ncial stalemei)15 on page% 5 to 17 were approved by the tN8lee5, and authorised for issue on 6a/ IL4 Mr% B Kccl C.hJinnan and Irubtee The notes on pages 8 to 17 forni an integral pan of these financial slalements. The Barby Keel Animal Sanctuary Notes to the Financial Statements for the Year Ended 31 December 2024 l Accounting policies Statement complianee Thc finanLial %taiements have bccn pr¢pared in accordance with ihe second edition of the Charilies Sialemenl of RLcomincndcd Pra¢tlLL IbSLILd iii Oclobcr 2019, Ihe Financial RL'POrting Standard applicdble in IhL Unil¢d Kingdoni and Rcpubli¢ ol- Ireland {FRS 102) and ihc CharitictD Aci 2011. Bg51s of prepAratlon The Barby K¢cl Animal Sanctuary meets the definition of a public benefit entity under FRS 102. The accounis IfinanLial slatcm¢nlS) hdve been preparcd under thc hisloricul colt Lonvention with ileTns reLo¥nised dt cost or Iransuction valuc unlcss otherwisc Stalcd in Ihc r¢levani nolc(s) lo thcs¢ J¢counts. Golng Concern 'rhL tiw%lL'cs Lonsidcr that thcrc arc no mat¢rial unccrtainties about the charity's ability ro continue as a byoin concern. Income and endowments Voluntary inLvi)IL illLluding dunations, gifts. ILgiaLiLS und gyranls Ihdt providL Lorc fundingp or 4)fL Of a ¥¥nL'ral naiui'c is recogiiised when ihc charily has cniiilemcnl lo thL income, il is probabl¥ (hat Lh¢ incomc will bc received and th¢ amount can be mLasured with sulTicieni reliability. DiiMalion.Y und l¢goLie.f Donation% and legacies are recognised on a r¢c¢ivable basis when receipt is probable and th¢ amount can be r¥li(Ibly mLasurL'd. Invesiment Income Dividends arc recognised once the dividend has bLen declared and nolification has bcen received of IhL. dividLnd due. Expendlture All cxp¢lldilure is recognised once therc is a legal or constructivc obligation to that expenditure, it is probable setileinent is required and the amount can be measured reliably. All costs ttre allocdled io the applicable ¢xp¥nditurL hLading thul uggregate similar losts to that category. Whcr¢ ¢ost% LunTJoI bL dircLtly utlribiitLd to particular heading7s Ihey havc been allocalcd on a ba$18 con.qislcnl willi the use of rcsourccs, with central slalT costs allocated on the basis of lime 8penl. and deprecialion chxrges allocated on the portion of the asset's use. Other support cost$ are allocated based on thc spread of staff costs. Rai.sing]iinds Thc%e are costs incurred in attracting voluntary incume, the management of investment5 and those incurred in tradinbl aLlivities ihal rais¢ funds. Charilable activities Charitable Lxp¢nditure comprises those costs incurred by the charity in thL delivery of ils activities and services for its beneticiaries. It includes both cosls (hat can bc allocaled direcily lo sucli activilies and ihose cosls ot an indir¢c( nature nece%%dry to support them. Page 8 The Barby Keel Animal Sanctuary Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) Support cost5 Support costs include central functions and have been alloc(Itcd to a¢tivity cos'i caieguries on d basis consist¢nt willi tho use of rcsources. for example, allwdting properly costs by tloor areas. or pLr ¢dpild, l+taff costs by Ilie tinie spent and other cosls by their usa8c. Governance costs These include the costs aitributable to the charity's compliance with constitutional and starutory requirenients, including audit. stratcgic mana¥cmeni and trusi¢¢s m¢etings and reimburscd expcnscs. ThL' cliarity Ib LonsidL'rL'd to pass the lesls set oul in Paragyraph I S¢hcdiile 6 of Ihe Finance Act 2010 and Ihereforc il mcets Ihe d¢tinition of a chariiable company lor IJK corporation tax purposcs. Accordinglly, tlie churiiy is Potentially exempt from lJxdtion in respect of income or capital gTrains received within calegiorie covLrcd by ChJptLr 3 Part I l of IhL CorporJtion Tax ALI 201 O or SLction 256 of the Taxation ol. Charg¢#ble Gains Acl 1992, lo ihc exlenl Ihat such iiicoiiie or gains are applicd ¢x¢lusiv¢ly io charilable purpo8es. Tangible flxed assets Iiidividual tixed a.%.setS CO81ing £0.00 or more are initially rccordcd al cost, less any subscqucnt accumulated depreciation and subsequent accumulated impaimcnl losses. Depreciation and 4mortisatlTrn DLpfuLialioii is providLd on lJngiibl¢ fixL'd assets so as lo wrilL off thc cosl or valualion. less any estiinai¢d re8idual valiic, ovcr Ilieir cxpeclcd useful cconoi)ii¢ lifc a8 follow.8'. Flxed I5set Investment$ Fixed asset invegiments. other than programme related inveslmeiits, are included at market value al the balance sheLI datL. Rcaliscd gains and los%cs vn inve%tmLnls arL LalLulalcd a.s Ihc diffLrcnLc bctwL'cn salcs proLccds dnd Iheir markLI V¢ilu¢ al ihL slArt ol. (hL' y¢Jr. or LhLir subsLqULnt CO51, und uhiirgL.d or LrLdilvd io ihL SidlLII)LnL of Fiiiancial Aclivitics in the period ol'dispo8al. Unr¢alis¢d gain8 and lo.sses rcprcscnt thc moverncnt in mark¢t vdluc5 duringy thc ycar and are (redited or LharbTLd lo thL SiatLment of FinanLial ALlivitics based on the mark¢t valu¢ al thL yL'ur end. C*5h And eash equlvalents Cash and cash equivalents compris¢ ¢a5h on hand and call deposits, and other short-term highly liquid inve4tment% Ihal are readily convertible to a known amount of ca8h and are subject to an insignificant risk of changTe in value. The Barby Keel Animal Sanctuary Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) Borrowlng5 Intercst-bearing bO￿owing5 are initially recorded at fair valuc, net of iran541clion costs. Interc51-bearing borrowings lire tsubscquently carried al amonised cost, wiih Ihe dilYerLnce bctwecn thc procLeds. n¢i or tran.4uciion costs, and the amount due on redemption bein8 recognised a5 a charg¢ to the Staicm¢nl ot Financial Activities over the period of ihe relevant borrowing. Intcrc5t cxpcnbe is recogDised on the basib of the ctTL¢tiv¢ intcresi method and is included in intcrcst payable and similar chargcs. BorrowingTS arL classificd as Current liabilities unless thc charity has an unconditional right lo dLfer scttlLmL'nl of the liabilily for at lea%1 twelvc months alier thc reEX)rling dale. Fund structure Unresiricled income tiinds are general funds that are available for use at the trusiees discretion in furtljerance of the objeclives of the charity. Flnancl#l Instruments Cla.%.fification Fiiiancial assets and tinancial liabililics are rccogniscd whcn thc charity bccomcs a party to thc contractual provisions of Ihe in4lrument. Fin&nLial liabilili¢s and ¢quity inst￿Mcn15 are Llassified aLcording to the substanLC of thc Lonlractual a￿an&TeMe￿IS entered inio. An equity inslrumenl is ￿nY contraci thal evidcn¥cs a rcsidual inieresl in Ihe dsscis of Ihe ¢harily aller deducting all ol. its liabilitics. Rec'ognition and meoyuremenl All fiftancial assets and liabilities are initially measured at Iransaction price (including transaction costs), excepl for Iho%c finanuial assc18 ¢la.ssified a8 al fair valu¢ through protit or loss. which ure initially mL(1siifLd al lair valuL (which is norn]dlly th¢ IransaLlion priLL uxcluding IransaLlion c051s}, unlLSS thL drrangcinLnl Lonstilulls financing transaction. If an arrangcmcnt conslilules a tinancing transaction, the tirtancial asqct or linancial liability is measured al the present value of the future Pdymenls discounted al a market rale of inlere.%t for a Simil￿ debi instrument. Financial assets and liabilities are only offset in the statcment of financial posttion when, and only when therc exists a legally enforceable righi to set off the recognised amounts and the charity intends either lo settle on a nLI basis, or to realise the asset and sihttlc the liability simultaneously. Financial assets are derecognised when and only when a) the contractual rights lo the cash flows from the financial asset expire or are seltled, b) the charity transt.ers to another party substantially all of the risks and rewards of ownL'rship of Ihe finanLial a55Lt, or c) thc Lharity, dcspilL having rLtained some, bul not all, Sl8niSicant risks and rewards of own¢rship, l)as transfe￿ed control of the asset lo another party. Financial liabilities are derecognised only when the obligation specified in ihc contract is discharged, cancelled or expirLs. Page 10 The Barby Keel Animal Sanctuary Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) Debi in.struments Debi instruments which meet the following condilions ¢ire subsequently measured al amonised cost using) the effective inlercsl method.. (a) Th¢. Lontraclual return to ihc holder is (i) a fixcd amouni; lil) a positlVL lixcd rate or a positivc variable ralc. or (iii) a combination ol. a positive or a negative fixed rale and a positive variable Tate. (b) Tlie conlracÉ may provide for rcpaymen¢s of ihe principal or the relum lo the holdcr (but not both) to be linkLd to a siiigle relevant observable indLx of general price inflation of the currency in which th¢ dcbt inslrumcnt is dcnomin(ttcd. providcd such links arc not l¢vcragcd. {c) TIIL. contract may providc for a dLtcrminabl¢ variation of the return to the holdLr during Ihc lifc of ih instrument, provided that li) the new rale %alisfie% condition la) and the varialion is not contingent on t"uture LVLnts oih¢r th4n ( l ) a LhangL' of a LontraLrudl variablL ralL,' (2) to proteLI thc holder against crLdit deterioration of the iSSULr; (l) Lhangyes in levies upplicd by u central bank or arisingT frum changLs in rclevanl laxalivn vr luw. or lill the n¢w ratc is a market rat¢ of int¢rest and satisfies condition la). (d) There is no Lonlraclual provision ihat Could. by its Icms. result in the holder lusing the principal amount or any ini¢rcsl allribulable to ihc LU￿en( period or prior periods. le) Contrdctual provisions ihat perniit the issuer lo prepay a debt insttument or perniit the holder to pul it back lo Ihe iSSULr bcfore mttlurily #re not Lontingcnt on future events. othcr than lo protcLt thl holder against thL vredil deterioration of the issiier or a changic in control of ihc issucr, or lo prolccl Ihc lioldcr or issucr against changycq in levies applied by a central bank or arising troni changes in relevant taxation or law. (O ContraLlual provisiunb may PL'rmii ihL Lxl¢ni+ion of thL l¢rn] of lh¢ di.bi inslrumL'nt, provid¢'d Ihui ihc r¢turn to tlie holdcr and any other conlractual provisions applicable during Ihc extended ierni satl5fy the conditions of paragraphs (a) lo (cl. DLbt inslrumLnls Ihal arc classified as Payiible or rcceivablc within onc ycar on inilial reLo¥nilion iind whicli meet thc abovc conditions arc mcasured at the undiscounted amount of the cash or oiher consideralion expected io be paiil or received, net of impaiment. Witli Ilie exccpiion vf sonie hcdgingT inslrumcnts, other debt instruments not mceting thcse ¢ondilions ar¢ Ineasured at tair value through prolit or loss. Cominitm¢nls to make and r¢¢eive loans whilh meet th¢ conditions mentioned above are me8sured 91 cost (which may be nil) les5 impairmcnt. Investmenls Inveslinenls in non-convertible preference shares and non-puttable ordinary or preference shares (where .sliares are publicly traded or their fair value is reliably measurable) are measured al fair value through profit or loss. Wh¢r¢ tes. Derivative5 are inilially recogmiscd at fair valuc at thc dato a derivalive contract is entcred into and are subsequently renieasured to their fair value dl each reporting dale. The resulting gain or 1054 18 recognised iii slatL'menl of findnLial a¢tivitiL's immediately unless the derivaiive is d¢5igndt¢d and Lffcctive as d hL.d¥ing in8lrun)enl, in which event the timing of Ihe recognitinn in statement of filliincial activities depends on th¢ nature of the h¢dge rclationship. Fair volue measuremenl The best evidence of fair value is a quoted price for an identical aSè•el in an aclive market. When quoted prices al'c unavailablL, the price of a reccni trdn¥action for an idcntical asset provides evidence of fair value as lon&y d5 IIILre hus nol bLLn a si¥nifi¢dnl ch(2ngc in eLonoinic LirLumsunLLS ur a si¥nifiLanl lap5L of iimL siiicu IliL' transaction look place. If ihL' markcl is not a¢livc and rcccnl tran.qaciiDn8 of an idLntiLal asset on their owii ar not a good esiimale of fair value. the fiiir value is eslimated by usiiig a vulualion technique. 2 Income (rom donailons and le2#¢le$ Unrestricted General funds Donations and Icga¢i¢8' Doiiaiions trom individuals Lcgyacics 107.926 201,984 107.926 201 .984 Tot*1 for 2024 -3119.g i o Toial for 2023 105,574 105,574 3 InL'ome from eharituble 4itivitie5 Unrestrlcted fuknds Gen¢rAI Total funds 85,033 85,033 Tolal for 2024 85.033 85,033 Total fur 2023 72.742 72.742 4 Incijmt from other trgding aetivities Page 12 The Barby Keel Animal Sanctuary Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) Unrestrlcted funds Geniryl Total runds Events income. Oihcr ev¢nt8 income Sponsorship incomL 9,1150 586 9,050 58() Total for 2024 9,6.36 Tfjtal for 2023 8,21 8,210 S Investment Income Unrestrlcted funds General T(btal funds InlcrLs1 rcLcivubl¢ and t4imildr incomL" Intcrcst rcLeivable on bdnk dcposils Total for 2024 4.753 4,753 4,753 4.753 TotAI for 2023 2.980 2,9¥0 6 Expendltur¢ on rnlslng funds a) Costs of generAtfing donatlons and legacles Unrestrl¢ted funds Gen¢r41 Total fund5 Note Oiher dirccl costs of generating voluntary incomL' Total for 2024 1.963 1,963 1,963 1.963 Total costs 7 Expenditure on charitable activities Unrestrlcted fund5 GenerAI Total funds Note Govcrnan¢e costs 2,692 2,692 Total for 2023 3.674 Page 13 The Barby Keel Animal Sanctuary Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) Total expenditure 8 Analysis of governance and support costs Govern*nce costs Unrestricted (unds General Total funds Audii fees Otlier fees paid to auditors niher governance costs Allocated support costs 863 1.010 %19 1163 i.oiu X19 Total for 2024 2.692 2.692 Totthl for 2U2.1 3,674 3,()74 9 Trustees remuner*tlon and expenses No trust¢¢s, nor any persons connected with Ihcm, have rcccived any remuneration from th¢ charity during the year. No Irusle¢s havc reccived any reimbursed cxpcn¥+es or iiny othLr bcnefits from Ihc churily durin¥ thc ycdr. Page 14 The Barby Keel Animal Sanctuary Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) 10 Auditors, remunerati(bn I l Taxotif•n The charity 18 a Tcgislered charity and is therefor¢ exeinpt from taxalion. 12 Tangible fixed 0s5ets Land and hulldings Furniture and equipm¢nl M(btor vehlcle$ Total Cost Ai l Jiiiiuary 2024 132.315 81.045 107,638 320.998 Ai 31 December 2024 132,.115 11 I,(H5 107.()38 -3?0,9911 Depreclatlon Ai l January 2024 Charge tor Ihe year Al 31 December 2024 76.4C)2 457 99,111 2,131 175,573 2,588 76.919 101,242 1711,161 Net book value Ai 31 D¢¢cmbcr 2024 132.315 4,126 6,396 142,837 At 31 December 2023 132.315 4,583 8.527 145.425 13 Flxed asset Investments 2024 2023 her iiivestments 1.052.762 96C?.717 Page 15 The Barby Keel Animal Sanctuary Notes to the Financial Statements for the Year Ended 31 December 2024 (continued) Other investments Unlisted investments Total Cost or Valu&tlon Ai l January 2024 Rcvaluation 966,717 86,045 966,717 86,045 Ai 31 December 2024 1,052,762 1.052,762 Iwet book value Ai 31 Deceniber 2024 1.052.762 1.052,762 At 31 Dcccmber 202.3 I)60,717 1)66,717 14 Cash Ind cash equlvalents 2024 202.1 Ciish on hand Cash at bank Short-term deposits 7,347 126,130 320,729 49,834 -315 1)76 454,206 365.1110 15 Credltor$: amount5 falllng duc wlthln one year 2024 2￿2.3 Other crcdiiors 2,579 1.989 16 Funds Balan¢e at Balanee at I J#nu4ry 2024 Other recoEnl%¢d gAlnsl(losse$) Incomlng resources Resources cxpcnded December 2024 Unrestricted funds General 1,519.245 409,332 (324,113) 42,762 1,647.226 Page 16 The Barby Keel Animal Sanctuary Notes to the FinancAal Statements for the Year Ended 31 December 2024 (continued) Balance at B4lance at I January 2023 Other recognised g4insl{losses) Incoming resources Resources expended Deeemher 2023 Unrestricted lunds General 1.64l),147 189,506 (319,407) 141,283) 1,475.C)63 17 Anolvsis of net assets behveen lunds Unrestrlcted funds General TotMI funds at 31 December 2Th24 Tangible fixed asscls FixLd assLI invL'blinL'iils C.urrLnl i1Ss¥Is C.ur￿.nl li4ibililics 142.837 1,052,7()2 454,20C) 12,$79) 142.837 1.052,762 454,2116 {?.579 Total nei assets 1.647.226 1.647.226 Unri'stricted I'tsnd5 GenL'r￿l T()tal funds At 31 DecL'mbor 21123 Tangible fixed assets Fixed d.%.%el investinent% Current d8%el$ C.urreni liabilities 145,425 966,717 365.1110 11.989) 145.425 )66,717 365,810 (1,989) Total ncl assets 1,475,963 1,475,963 18 Anllysis of net funds At31 Deeember 2024 Ai l January 2024 Finaneing cash flTrivs Cash at bank and in hand 365,810 81.050 446,860 Net debt 365.810 81,050 446.860 19 Related party transactiTrn$ There were no related party transactions in the year. Page 17 The Barby Keel Animal Sanctuary Statement of Financial Activities by fund for the Year Ended 31 December 2024 Total Total Unrestrlcted Unrestricted Funds Funds 2024 2023 Income and Enduwments from: Donation8 and le&Fr¢cies Lharilable activtties Other tr4iding activities Investmenl income 309,910 85.033 ).636 4,753 105.574 72.742 8.210 2.980 Total inLL)mc 409,332 189,506 Expenditur* on: Raising, funds Charitable aLtiviti¢s (25.510) 298.6U3) {22,05C)I 297,351) Total expendiwre Gainsllosse8 on inv¢stm¢fti as%cts (324.113) 42,762 1319,4U7) (43,283) N¢t incomc/(cxpcnditurc} 127,9111 {173,184) Nct movement in funds 127.981 (173.184) ReconciliAtlon of t'unds Tolal funds brought forward 1,51 (),245 1.649,147 Total funds carricd forward 1,1)47,226 1,475,9()3 This pagc docs not form part of the slatulory fmancial slatemcnts. Page 18 The Barby Keel Animal Sanctuary Detailed Statement of Financial Activities for the Year Ended 31 December 2024 Total 2024 Total 2023 In¢om¢ and Endowm¢nts Irom: Doiiillions and l¢gacies (aiialy5ed below) Cliaril(IblL aLlivilics {(In(IlysL'd below) Oih¢r Ir&idingy activilies (dnalys¢d below) Invcslmenl income (analyscd below) Total incom¢ 309.910 115,033 9.636 105.574 72.742 8,210 409.332 18Y,506 Expcndllure on: Rai%iiig, fund.s (analysed below) C'.haritable activitie.s (analysed below) Total expenditure CJaIn￿l￿g%e￿ i)n invcstmenl asqLt8 (analysed below) (25,510) 2911,6031 {22.056) 1297,351 } (324,111) 42,762 (319.4071 {43,283) Nei incomel{cxpcnditure) 127,981 {173,184) NL'I Inov¢in¢nt in funds 127,981 (173,1841 Re¢onclll4lion of funds Total fund8 broii&ihi forward Total t'unds ¢arricd forward 1,519,245 1,649.147 1.647,226 1,475.963 This page does not forni part ol'the statutory fmancial statemenls. Page 19 The Barby Keel Animal Sanctuary Detailed Statement of Financial Activities for the Year Ended 31 December 2024 (continued) Total 2024 Total 2023 Dvnd/ion& and legacies LIsi4lUiLS and bL'LlU¢StS Appcals and donations 201.984 107.()26 40.000 65.574 309,910 105,574 Charildble a¢livitle,s Sales shop and tca room 85,033 72,742 85,033 72.742 Oiher trddinR activilie.¥ Sponsorship Fundrdising events 586 9,050 522 7,688 ),636 11,210 Investnienl in¢cime nterest on cash deposits 4.753 2.980 4.753 2,()IlU Rai.I'inxfund.I Other fundrklising costs Rent 11,963) (2.3,547) (22.0561 Charilahle aLtivities Rat¢s and Willer Light. heat and power Insurance Repairs and r¢newa15 Animal food Vct and medicines Telephone and fax Printing, postage and stationcry Sundry expenses Cleaning and re￿ge collcrtion Motor cxpLnscs Advcrtising Deprecialion of planl and machinery Dupreciation of motor vchiclLs Deprcciation of office equipmenl ALLountanLy f¢es Book Keeping (3.240) (11,783) (5,611) (66,487) {134,033) (57,148) (2.745) (315) (1,709) {13,336) {22,321) 15,6401 (79.647) 189,363) {67,329) {2,710) (742) {1,234) (1.021) (5,6131 (1,371) (447) (2,842) (C)11 (1,305) (1,580) (5.993) (4,259) 1402) (2.131) (55) (863) (1.010) This page does not fonn part of the statutory financial statements. Pagc 20 The Barby Keel Animal Sanctuary Detailed Statement of Financial Activities for the Year Ended 31 December 2024 (continued) Total 2024 Total 2023 Baiik cliarges (819) (2911.603) (789) 1297.151) Gaiii.s/liJ.sJe3 011 inveslmeKI a.f.¥(Jl.f Rcvaluatii)n re%erve - investment assets 42,762 {43,283) This page does not forni part of the statutory financial statements. Page 21