DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
**Registered number: Charity number: 1103331**
## **PAWZ FOR THOUGHT**
**(A company limited by guarantee)**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 APRIL 2022**
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the charitable company, its Trustees and**|1|
|**advisers**||
|**Trustees' report**|2 - 4|
|**Independent examiner's report**|5|
|**Statement of financial activities**|6|
|**Balance sheet**|7|
|**Notes to the financial statements**|8 - 20|
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT**
**(A company limited by guarantee)**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 APRIL 2022**
## **Trustees**
Mrs J Adamson Mrs V Carter Mrs M L Ebdale, Chair Dr J Harvey Mrs V Johnson
## **Charity registered number**
1103331
## **Registered office**
Howbridge House Ferryboat Lane Sunderland Tyne and Wear SR5 3HW
## **Company secretary**
L J Regan
## **Accountants**
Kinnair Associates Limited Chartered Accountants Aston House Redburn Road Newcastle upon Tyne NE5 1NB
## **Bankers**
NatWest 52 Fawcett Street Sunderland Tyne and Wear SR1 1SB
Co-operative Bank Head Office PO Box 101 1 Balloon Street Manchester M60 4EP
CAF Scottish Widows Bank 67 Morrison Street Edinburgh EH3 8YJ
Page 1
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 30 APRIL 2022**
The Trustees present their annual report together with the financial statements of the charitable company for the year 1 May 2021 to 30 April 2022. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the charitable company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
## **Objectives and activities**
## **Policies and objectives**
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
The objects for which the charitable company is established and its principal activities continues to be for the benefit of the public to relieve the suffering of animals in need of care and attention and in particular to provide facilities for the reception, care and re-homing of such animals.
## **Activities undertaken to achieve objectives**
The charitable company continues to raise funds towards the improvement of facilities for animals in the care of the charitable company.
## **Achievements and performance**
## **Review of activities**
2021/2022 has brought its own special problems that everyone is facing emerging from the pandemic and the economic crisis coupled with the energy increases. However general donations have continued to increase and we have once again been able to commence fundraising activities. During the lockdown periods there was a large increase of people that acquired companion animals. The huge problem that all animal rescue centres are now facing is the sheer increase in the volume of animals that people are now trying to surrender or indeed the animals that have simply been discarded and abandoned. We have not experienced anything on this scale before. The Trustees are extremely proud of our volunteers and very grateful to our supporters, with their help we have been able to help a huge number of domestic animals and wildlife and will continue to do so.
## **Financial review**
## **Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
Page 2
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT (A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022**
## **Reserves policy**
The Trustees' policy is to hold free reserves equivalent to two year's expenditure in order to secure the continuation of activities and to reflect the requirement to care for some animals for the remainder of their lives. After the hoped for resolution of the pandemic the Trustees will be in a better position to carry out a review of our reserves policy.
## **Structure, governance and management**
## **Constitution**
Pawz for Thought is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 15 April 2003 amended 26 March 2004.
The principal object of the charitable company is to relieve the suffering of animals in need of care and attention and in particular to provide facilities for the reception, care and re-homing of such animals.
There have been no changes to the objectives since the last annual report.
## **Methods of appointment or election of Trustees**
The management of the charitable company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.
## **Organisational structure and decision-making policies**
The Trustees meet regularly to manage the charitable company's affairs.
## **Plans for future periods**
We envisage that in 2023 the level of donation and fundraising activities will increase as we have a full year of more normal activity. In early April we are taking delivery of a new block of pedigree cat pens, we are busy with the groundworks that need to be done in preparation of their arrival. Looking forward we have architects preparing plans to submit to Sunderland City Council for approval to build the first purpose-built wildlife hospital in our region. This is a large exciting project for our charity, which we expect to be funded from a mixture of grants, donations and existing reserves.
## **Members' liability**
The Members of the charitable company guarantee to contribute an amount not exceeding £10 to the assets of the charitable company in the event of winding up.
Page 3
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT (A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2022**
## **Statement of Trustees' responsibilities**
The Trustees (who are also the directors of the charitable company for the purposes of company law) 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).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 24 January 2023 and signed on their behalf by:
**Mrs M L Ebdale**
Page 4
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT (A company limited by guarantee)**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 APRIL 2022**
## **Independent examiner's report to the Trustees of Pawz for Thought ('the charitable company')**
I report to the charity Trustees on my examination of the accounts of the charitable company for the year ended 30 April 2022.
## **Responsibilities and basis of report**
As the Trustees of the charitable company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitable company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I 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.
This report is made solely to the charitable company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charitable company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charitable company and the charitable company's Trustees as a body, for my work or for this report.
Signed: Dated: 24 January 2023 Detlev Anderson
## **Kinnair Associates Limited**
Chartered Accountants Aston House Redburn Road Newcastle upon Tyne NE5 1NB
Page 5
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 APRIL 2022**
|**Note**
**Income from:**
Donations and legacies
3
Other trading activities
4
Investments
5
Other income
6
**Total income**
**Expenditure on:**
Raising funds
7
Charitable activities
8
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2022**
**£**
**66,413**
**40,415**
**172**
**938**
**107,938**
**8,665**
**92,889**
**101,554**
**6,384**
**524,052**
**6,384**
**530,436**|**Total**
**funds**
**2022**
**£**
**66,413**
**40,415**
**172**
**938**
**107,938**
**8,665**
**92,889**
**101,554**
**6,384**
**524,052**
**6,384**
**530,436**|_Total_
_funds_
_2021_
_£_
_98,153_
_36,367_
_181_
_1,051_|
|---|---|---|---|
||||_135,752_|
||||_7,198_
_77,976_|
||||_85,174_|
||||_50,578_|
||||_473,474_
_50,578_|
||||_524,052_|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 8 to 20 form part of these financial statements.
Page 6
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT (A company limited by guarantee) REGISTERED NUMBER:**
## **BALANCE SHEET AS AT 30 APRIL 2022**
|**Note**
**Fixed assets**
Tangible assets
12
**Current assets**
Stocks
13
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within one
year
15
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Unrestricted funds
17
**Total funds**|**1,400**
**13,198**
**248,801**
**263,399**
**(8,315)**|**2022**
**£**
**275,352**
**275,352**
**255,084**
**530,436**
**530,436**
**530,436**
**530,436**|_1,600_
_10,000_
_215,557_
_227,157_
_(846)_|_2021_
_£_
_297,741_|
|---|---|---|---|---|
|||||_297,741_
_226,311_|
|||||_524,052_|
||||||
|||||_524,052_|
|||||_524,052_|
||||||
|||||_524,052_|
The charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on 24 January 2023 and signed on their behalf by:
## **Mrs M L Ebdale**
The notes on pages 8 to 20 form part of these financial statements.
Page 7
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022**
## **1. General information**
Pawz for Thought is a charitable company, company number 04735157 and charity registration number 1103331. The registered office is Howbridge House, Ferryboat Lane, North Hylton, Sunderland, Tyne and Wear, SR5 3HW.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Pawz for Thought meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Income**
All income is recognised once the charitable company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the charitable company has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the charitable company, can be reliably measured.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
Page 8
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022**
## **2. Accounting policies (continued)**
## **2.3 Expenditure**
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.
Expenditure on raising funds includes all expenditure incurred by the charitable company to raise funds for its charitable purposes and includes costs of all fundraising activities events and noncharitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charitable company's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
## **2.4 Government grants**
Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred.
## **2.5 Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charitable company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
## **2.6 Tangible fixed assets and depreciation**
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .
Depreciation is provided on the following bases:
- Freehold property 10% straight line depreciation - Fixtures and fittings 15% straight line depreciation
## **2.7 Stocks**
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Page 9
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022**
## **2. Accounting policies (continued)**
## **2.8 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.9 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.10 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charitable company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
## **2.11 Financial instruments**
The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.12 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charitable company and which have not been designated for other purposes.
Investment income, gains and losses are allocated to the appropriate fund.
Page 10
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022**
## **3. Income from donations and legacies**
|**Unrestricted**
**funds**
**2022**
**£**
Donations
55,850
Legacies
5,800
Government grants
4,763
66,413
_Unrestricted_
_funds_
_2021_
_£_
Donations
_38,153_
Legacies
_50,000_
Government grants
_10,000_
_98,153_|**Total**
**funds**
**2022**
**£**
**55,850**
**5,800**
**4,763**|
|---|---|
||**66,413**|
||_Total_
_funds_
_2021_
_£_
_38,153_
_50,000_
_10,000_|
||_98,153_|
## **4. Income from other trading activities Income from fundraising events**
|**Unrestricted**
**funds**
**2022**
**£**
Fundraising
5,970
_Unrestricted_
_funds_
_2021_
_£_
Fundraising
_126_|**Total**
**funds**
**2022**
**£**
**5,970**|
|---|---|
||_Total_
_funds_
_2021_
_£_
_126_|
Page 11
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022**
## **4. Income from other trading activities (continued)**
## **Income from non charitable trading activities**
|**Unrestricted**
**funds**
**2022**
**£**
Sale of donated goods
30,019
Sale of donated rags and scrap
2,510
Insurance commission
1,916
34,445
_Unrestricted_
_funds_
_2021_
_£_
Sale of donated goods
_32,608_
Sale of donated rags and scrap
_1,577_
Insurance commission
_2,056_
_36,241_|**Total**
**funds**
**2022**
**£**
**30,019**
**2,510**
**1,916**|
|---|---|
||**34,445**|
||_Total_
_funds_
_2021_
_£_
_32,608_
_1,577_
_2,056_|
||_36,241_|
## **5. Investment income**
|**Unrestricted**
**funds**
**2022**
**£**
Investment income
46
Interest on gift aid claims
126
172
_Unrestricted_
_funds_
_2021_
_£_
Investment income
_181_|**Total**
**funds**
**2022**
**£**
**46**
**126**|
|---|---|
||**172**|
||_Total_
_funds_
_2021_
_£_
_181_|
Page 12
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022**
## **6. Other incoming resources**
|**Unrestricted**
**funds**
**2022**
**£**
Solar panel income
938
_Unrestricted_
_funds_
_2021_
_£_
Solar panel income
_1,051_
**Expenditure on raising funds**
**Costs of raising voluntary income**
**Unrestricted**
**funds**
**2022**
**£**
Expenditure on raising voluntary income
558
**Costs of raising voluntary income (continued)**
_Unrestricted_
_funds_
_2021_
_£_
Expenditure on raising voluntary income
_216_|**Total**
**funds**
**2022**
**£**
**938**|
|---|---|
||_Total_
_funds_
_2021_
_£_
_1,051_|
||**Total**
**funds**
**2022**
**£**
**558**|
||_Total_
_funds_
_2021_
_£_
_216_|
## **7. Expenditure on raising funds**
Page 13
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022**
## **7. Expenditure on raising funds (continued)**
## **Fundraising trading expenses**
|**Unrestricted**
**funds**
**2022**
**£**
Rent and rates
5,107
Heat and light
1,520
Telephone
1,480
8,107|**Total**
**funds**
**2022**
**£**
**5,107**
**1,520**
**1,480**|
|---|---|
||**8,107**|
## **Fundraising trading expenses (continued)**
|Rent and rates
Heat and light
Telephone|_Unrestricted_
_funds_
_2021_
_£_
_5,209_
_499_
_1,274_
_6,982_|_Total_
_funds_
_2021_
_£_
_5,209_
_499_
_1,274_|
|---|---|---|
|||_6,982_|
Page 14
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022**
## **8. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|**Unrestricted**
**funds**
**2022**
**£**
Direct costs - Activities
92,889
_Unrestricted_
_funds_
_2021_
_£_
Direct costs - Activities
_77,976_|**Total**
**2022**
**£**
**92,889**|
|---|---|
||_Total_
_2021_
_£_
_77,976_|
## **9. Analysis of expenditure by activities**
|Direct costs - Activities
Direct costs - Activities|**Activities**
**undertaken**
**directly**
**2022**
**£**
90,524
_Activities_
_undertaken_
_directly_
_2021_
_£_
_75,684_|**Support**
**costs**
**2022**
**£**
2,365
_Support_
_costs_
_2021_
_£_
_2,292_|**Total**
**funds**
**2022**
**£**
**92,889**|
|---|---|---|---|
||||_Total_
_funds_
_2021_
_£_
_77,976_|
Page 15
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022**
## **9. Analysis of expenditure by activities (continued)**
## **Analysis of direct costs**
|Depreciation
Vet fees
Animal food etc
Other sundry animal shelter costs
Pet taxi
Heat & light - animal shelter
Rent and rates - animal shelter
Repairs and maintenance
Depreciation
Vet fees
Animal food etc
Pet taxi
Heat & light - animal shelter
Rent and rates - animal shelter
Repairs and maintenance|**Activities**
**2022**
**£**
23,769
23,555
4,466
2,790
2,589
2,901
161
30,293
90,524
_Activities_
_2021_
_£_
_23,460_
_21,455_
_5,048_
_3,226_
_2,082_
_146_
_20,267_
_75,684_|**Total**
**funds**
**2022**
**£**
**23,769**
**23,555**
**4,466**
**2,790**
**2,589**
**2,901**
**161**
**30,293**|
|---|---|---|
|||**90,524**|
|||_Total_
_funds_
_2021_
_£_
_23,460_
_21,455_
_5,048_
_3,226_
_2,082_
_146_
_20,267_|
|||_75,684_|
Page 16
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022**
## **9. Analysis of expenditure by activities (continued)**
## **Analysis of support costs**
|Insurance
Sundries
Website costs
Independent examiners fee - governance
Insurance
Sundries
Website costs
Independent examiners fee - governance|**Activities**
**2022**
**£**
1,270
51
144
900
2,365
_Activities_
_2021_
_£_
_1,296_
_6_
_144_
_846_
_2,292_|**Total**
**funds**
**2022**
**£**
**1,270**
**51**
**144**
**900**|
|---|---|---|
|||**2,365**|
|||_Total_
_funds_
_2021_
_£_
_1,296_
_6_
_144_
_846_|
|||_2,292_|
## **10. Independent examiner's remuneration**
||**2022**|_2021_|
|---|---|---|
||**£**|_£_|
|Fees payable to the charitable company's independent examiner for the|||
|preparation and independent examination of the charitable company's|||
|annual accounts including VAT.|**900**|_846_|
## **11. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits _(2021 - £NIL)_ .
During the year ended 30 April 2022, no Trustee expenses have been incurred _(2021 - £NIL)_ .
Page 17
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022**
## **12. Tangible fixed assets**
|**Cost or valuation**
At 1 May 2021
Additions
At 30 April 2022
**Depreciation**
At 1 May 2021
Charge for the year
At 30 April 2022
**Net book value**
At 30 April 2022
_At 30 April 2021_|**Freehold**
**property**
**£**
**464,974**
**-**
**464,974**
**169,854**
**23,319**
**193,173**
**271,801**
_295,120_|**Fixtures and**
**fittings**
**£**
**2,999**
**1,380**
**4,379**
**378**
**450**
**828**
**3,551**
_2,621_|**Total**
**£**
**467,973**
**1,380**|
|---|---|---|---|
||||**469,353**|
||||**170,232**
**23,769**|
||||**194,001**|
||||**275,352**|
||||_297,741_|
Included in land and buildings is freehold land with a cost of £231,785 (2021 - £231,785) which is not depreciated.
## **13. Stocks**
|Raw materials and consumables
**Debtors**
**Due within one year**
Other debtors|**2022**
**£**
**1,400**
**2022**
**£**
**13,198**
**13,198**|_2021_
_£_
_1,600_
_2021_
_£_
_10,000_
_10,000_|
|---|---|---|
## **14. Debtors**
Page 18
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022**
## **15. Creditors: Amounts falling due within one year**
|Accruals and deferred income
**Financial instruments**
**Financial assets**
Financial assets measured at fair value through income and expenditure|**2022**
**£**
**8,315**
**2022**
**£**
**248,801**|_2021_
_£_
_846_|
|---|---|---|
|||_2021_
_£_
_215,557_|
## **16. Financial instruments**
Financial assets measured at fair value through income and expenditure comprise bank balances.
## **17. Statement of funds**
## **Statement of funds - current year**
|**Balance at 1**
**May 2021**
**£**
**Unrestricted funds**
General Funds
**524,052**
**Statement of funds - prior year**
_Balance at_
_1 May 2020_
_£_
**Unrestricted funds**
General Funds
_473,474_|**Income**
**£**
**Expenditure**
**£**
**Balance at**
**30 April**
**2022**
**£**
**107,938**
**(101,554)**
**530,436**
_Income_
_£_
_Expenditure_
_£_
_Balance at_
_30 April 2021_
_£_
_135,752_
_(85,174)_
_524,052_|**Balance at**
**30 April**
**2022**
**£**
**530,436**|
|---|---|---|
Page 19
DocuSign Envelope ID: CFD292DC-36C8-4AB1-B621-D0BFF0856BF7
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022**
## **18. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2022**
**£**
Tangible fixed assets
275,352
Current assets
263,399
Creditors due within one year
(8,315)
**Total**
530,436|**Total**
**funds**
**2022**
**£**
**275,352**
**263,399**
**(8,315)**
**530,436**|
|---|---|
## **Analysis of net assets between funds - prior year**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2021_
_£_
_297,741_
_227,157_
_(846)_
_524,052_|_Total_
_funds_
_2021_
_£_
_297,741_
_227,157_
_(846)_
_524,052_|
|---|---|---|
## **19. Related party transactions**
There have been no related party transactions during the year.
Page 20