DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
**Registered number: 04735157 Charity number: 1103331**
## **PAWZ FOR THOUGHT**
**(A company limited by guarantee)**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 APRIL 2023**
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT (A company limited by guarantee)**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the charitable company, its Trustees and**|1 - 2|
|**advisers**||
|**Trustees' report**|3 - 5|
|**Independent examiner's report**|6|
|**Statement of financial activities**|7|
|**Balance sheet**|8|
|**Notes to the financial statements**|9 - 21|
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
**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 2023**
## **Trustees**
Mrs J Adamson Mrs V Carter Mrs M L Ebdale, Chair Dr J Harvey Mrs V Johnson
## **Company registered number**
04735157
## **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
Page 1
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
**PAWZ FOR THOUGHT (A company limited by guarantee)**
**REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITABLE COMPANY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023**
## **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 2
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT (A company limited by guarantee)**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 30 APRIL 2023**
The Trustees present their annual report together with the financial statements of the charitable company for the year 1 May 2022 to 30 April 2023. 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**
During 2022/2023 we have experienced a significant increase in calls to take in unwanted domestic animals. This is the aftermath of Covid lock down pets and the economic crisis. This is coupled with a reduction in the number of people looking to adopt and the amount of unneutered animals that are still producing litters. We endeavour to do our best to help and promote good welfare to these animals wherever possible. The number of wildlife casualties has increased. During this 12-month period we have taken in 4,047 items of wildlife, 210 of which have been adopted out. The Charity is staffed by volunteers who all work hard looking after the animals, fundraising and staffing the charity shop. The charity is benefiting from their commendable efforts with an increase of funds coming in from general donations, and fundraising, as well as an increase in donations from legacies. The Trustees acknowledge the hard work of all of our volunteers. without them we could not help as many animals as we do.
The increased level of animal activity has resulted in increased direct costs in looking after the animals, However the overall increase in income from £108k to £233k significantly exceeds the higher costs for the year resulting in an increase in profit to £93.8k for 2022/2023 from £6.4k in 21/22. This has also resulted in a significant increase in cash balances which will be being used to fund future projects.
Page 3
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT (A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023**
## **Financial review**
## **Overview**
The charitable company's incoming resources increased from £107,938 to £232,870. Total resources expended increased from £101,554 to £139,082. This resulted in net incoming resources for the year of £93,788 compared with £6,384 for the previous year.
The charitable company held fund balances at the year end of £624,224 (2022: £530,436) all of which were held in unrestricted funds.
## **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.
## **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.
## **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.
Page 4
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT (A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2023**
## **Plans for future periods**
We have now completed phase one of the new cat pens, a project in progress at year end. During 2023/24 we will continue with phase two of the cat pens purchasing more of the new conservatory style double glazed cat pens as they are more user friendly and have a longer life than timber built. We also plan to replace our aviaries as needed. We have the plans for our wildlife hospital in hand and now need to submit to planning for approval. In order to fund these projects we hope that the higher level of general donations seen since Covid continue, people continue to leave us legacy donations, and are encouraged to do fundraising activities on our behalf. We also continue to actively seek out appropriate grant funding.
## **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.
## **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 19 December 2023 and signed on their behalf by:
**Mrs M L Ebdale**
Page 5
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT (A company limited by guarantee)**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 APRIL 2023**
## **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 2023.
## **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: 21 December 2023 Detlev Anderson FCA
## **Kinnair Associates Limited**
Chartered Accountants Aston House Redburn Road Newcastle upon Tyne NE5 1NB
Page 6
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 APRIL 2023**
|**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**
**2023**
**£**
**164,450**
**67,049**
**328**
**1,043**
**232,870**
**11,315**
**127,767**
**139,082**
**93,788**
**530,436**
**93,788**
**624,224**|**Total**
**funds**
**2023**
**£**
**164,450**
**67,049**
**328**
**1,043**
**232,870**
**11,315**
**127,767**
**139,082**
**93,788**
**530,436**
**93,788**
**624,224**|_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_|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 9 to 21 form part of these financial statements.
Page 7
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT (A company limited by guarantee) REGISTERED NUMBER: 04735157**
## **BALANCE SHEET AS AT 30 APRIL 2023**
|**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**|**890**
**-**
**351,584**
**352,474**
**(7,881)**|**2023**
**£**
**279,631**
**279,631**
**344,593**
**624,224**
**624,224**
**624,224**
**624,224**|_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_|
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 19 December 2023 and signed on their behalf by:
## **Mrs M L Ebdale**
The notes on pages 9 to 21 form part of these financial statements.
Page 8
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023**
## **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 9
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023**
## **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 10
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
**PAWZ FOR THOUGHT (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023**
## **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 11
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023**
## **3. Income from donations and legacies**
|**Unrestricted**
**funds**
**2023**
**£**
Donations
118,350
Legacies
46,100
164,450
_Unrestricted_
_funds_
_2022_
_£_
Donations
_55,850_
Legacies
_5,800_
Government grants
_4,763_
_66,413_
**Income from other trading activities**
**Income from fundraising events**
**Unrestricted**
**funds**
**2023**
**£**
Fundraising
9,680
_Unrestricted_
_funds_
_2022_
_£_
Fundraising
_5,970_|**Total**
**funds**
**2023**
**£**
**118,350**
**46,100**|
|---|---|
||**164,450**|
||_Total_
_funds_
_2022_
_£_
_55,850_
_5,800_
_4,763_|
||_66,413_|
||**Total**
**funds**
**2023**
**£**
**9,680**|
||_Total_
_funds_
_2022_
_£_
_5,970_|
**4. Income from other trading activities Income from fundraising events**
Page 12
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023**
## **4. Income from other trading activities (continued)**
## **Income from non charitable trading activities**
|**Unrestricted**
**funds**
**2023**
**£**
Sale of donated goods
51,983
Sale of donated rags and scrap
3,255
Insurance commission
2,131
57,369
_Unrestricted_
_funds_
_2022_
_£_
Sale of donated goods
_30,019_
Sale of donated rags and scrap
_2,510_
Insurance commission
_1,916_
_34,445_|**Total**
**funds**
**2023**
**£**
**51,983**
**3,255**
**2,131**|
|---|---|
||**57,369**|
||_Total_
_funds_
_2022_
_£_
_30,019_
_2,510_
_1,916_|
||_34,445_|
## **5. Investment income**
|**Unrestricted**
**funds**
**2023**
**£**
Investment income
326
Interest on gift aid claims
2
328|**Total**
**funds**
**2023**
**£**
**326**
**2**|
|---|---|
||**328**|
Page 13
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023**
## **5. Investment income (continued)**
|Investment income
Interest on gift aid claims|_Unrestricted_
_funds_
_2022_
_£_
_46_
_126_
_172_|_Total_
_funds_
_2022_
_£_
_46_
_126_|
|---|---|---|
|||_172_|
## **6. Other incoming resources**
|**Unrestricted**
**funds**
**2023**
**£**
Solar panel income
1,043
_Unrestricted_
_funds_
_2022_
_£_
Solar panel income
_938_|**Total**
**funds**
**2023**
**£**
**1,043**|
|---|---|
||_Total_
_funds_
_2022_
_£_
_938_|
|**7.**|**Expenditure on raising funds**|||
|---|---|---|---|
||**Costs of raising voluntary income**|||
|||**Unrestricted**|**Total**|
|||**funds**|**funds**|
|||**2023**|**2023**|
|||**£**|**£**|
||Expenditure on raising voluntary income|3,197|**3,197**|
## **Costs of raising voluntary income (continued)**
Page 14
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023**
## **7. Expenditure on raising funds (continued)**
||_Unrestricted_|_Total_|
|---|---|---|
||_funds_|_funds_|
||_2022_|_2022_|
||_£_|_£_|
|Expenditure on raising voluntary income|_558_|_558_|
## **Fundraising trading expenses**
|**Unrestricted**
**funds**
**2023**
**£**
Rent and rates
5,192
Heat and light
1,272
Telephone
1,654
8,118|**Total**
**funds**
**2023**
**£**
**5,192**
**1,272**
**1,654**|
|---|---|
||**8,118**|
## **Fundraising trading expenses (continued)**
|Rent and rates
Heat and light
Telephone|_Unrestricted_
_funds_
_2022_
_£_
_5,107_
_1,520_
_1,480_
_8,107_|_Total_
_funds_
_2022_
_£_
_5,107_
_1,520_
_1,480_|
|---|---|---|
|||_8,107_|
Page 15
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023**
## **8. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|**Unrestricted**
**funds**
**2023**
**£**
Direct costs - Activities
127,767
_Unrestricted_
_funds_
_2022_
_£_
Direct costs - Activities
_92,889_|**Total**
**2023**
**£**
**127,767**|
|---|---|
||_Total_
_2022_
_£_
_92,889_|
## **9. Analysis of expenditure by activities**
|Direct costs - Activities
Direct costs - Activities|**Activities**
**undertaken**
**directly**
**2023**
**£**
121,285
_Activities_
_undertaken_
_directly_
_2022_
_£_
_90,524_|**Support**
**costs**
**2023**
**£**
6,482
_Support_
_costs_
_2022_
_£_
_2,365_|**Total**
**funds**
**2023**
**£**
**127,767**|
|---|---|---|---|
||||_Total_
_funds_
_2022_
_£_
_92,889_|
Page 16
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023**
## **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|**Activities**
**2023**
**£**
24,307
32,286
7,580
5,586
3,520
3,546
188
44,272
121,285|**Total**
**funds**
**2023**
**£**
**24,307**
**32,286**
**7,580**
**5,586**
**3,520**
**3,546**
**188**
**44,272**|
|---|---|---|
|||**121,285**|
|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|_Activities_
_2022_
_£_
_23,769_
_23,555_
_4,466_
_2,790_
_2,589_
_2,901_
_161_
_30,293_
_90,524_|_Total_
_funds_
_2022_
_£_
_23,769_
_23,555_
_4,466_
_2,790_
_2,589_
_2,901_
_161_
_30,293_|
|---|---|---|
|||_90,524_|
Page 17
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023**
## **9. Analysis of expenditure by activities (continued)**
## **Analysis of support costs**
|Insurance
Sundries
Website costs
Independent examiners fee - governance
Legal and professional fees
Insurance
Sundries
Website costs
Independent examiners fee - governance
**Independent examiner's remuneration**
Fees payable to the charitable company's independent examiner for the
preparation and independent examination of the charitable company's
annual accounts including VAT.|**Activities**
**2023**
**£**
1,321
415
173
900
3,673
6,482
_Activities_
_2022_
_£_
_1,270_
_51_
_144_
_900_
_2,365_
**2023**
**£**
**900**|**Total**
**funds**
**2023**
**£**
**1,321**
**415**
**173**
**900**
**3,673**|
|---|---|---|
|||**6,482**|
|||_Total_
_funds_
_2022_
_£_
_1,270_
_51_
_144_
_900_|
|||_2,365_|
|||_2022_
_£_
_900_|
## **10. Independent examiner's remuneration**
## **11. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits _(2022 - £NIL)_ .
During the year ended 30 April 2023, no Trustee expenses have been incurred _(2022 - £NIL)_ .
Page 18
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023**
## **12. Tangible fixed assets**
|**Cost or valuation**
At 1 May 2022
Additions
At 30 April 2023
**Depreciation**
At 1 May 2022
Charge for the year
At 30 April 2023
**Net book value**
At 30 April 2023
_At 30 April 2022_|**Freehold**
**property**
**£**
**464,974**
**-**
**464,974**
**193,173**
**23,319**
**216,492**
**248,482**
_271,801_|**Fixtures and**
**fittings**
**£**
**4,379**
**28,586**
**32,965**
**828**
**988**
**1,816**
**31,149**
_3,551_|**Total**
**£**
**469,353**
**28,586**|
|---|---|---|---|
||||**497,939**|
||||**194,001**
**24,307**|
||||**218,308**|
||||**279,631**|
||||_275,352_|
Included in land and buildings is freehold land with a cost of £231,785 (2022 - £231,785) which is not depreciated.
## **13. Stocks**
|Raw materials and consumables
**Debtors**
**Due within one year**
Other debtors|**2023**
**£**
**890**
**2023**
**£**
**-**
**-**|_2022_
_£_
_1,400_
_2022_
_£_
_13,198_
_13,198_|
|---|---|---|
## **14. Debtors**
Page 19
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023**
## **15. Creditors: Amounts falling due within one year**
|Other creditors
Accruals and deferred income|**2023**
**£**
**1,171**
**6,710**
**7,881**|_2022_
_£_
_-_
_8,315_|
|---|---|---|
||||
|||_8,315_|
## **16. Financial instruments**
||**2023**|_2022_|
|---|---|---|
||**£**|_£_|
|**Financial assets**|||
|Financial assets measured at fair value through income and expenditure|**351,584**|_248,801_|
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 2022**
**£**
**Unrestricted funds**
General Funds
**530,436**
**Statement of funds - prior year**
_Balance at_
_1 May 2021_
_£_
**Unrestricted funds**
General Funds
_524,052_|**Income**
**£**
**Expenditure**
**£**
**Balance at**
**30 April**
**2023**
**£**
**232,870**
**(139,082)**
**624,224**
_Income_
_£_
_Expenditure_
_£_
_Balance at_
_30 April 2022_
_£_
_107,938_
_(101,554)_
_530,436_|**Balance at**
**30 April**
**2023**
**£**
**624,224**|
|---|---|---|
Page 20
DocuSign Envelope ID: 5411DB29-B34B-4E81-828B-6A6222F5590E
## **PAWZ FOR THOUGHT**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023**
## **18. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2023**
**£**
Tangible fixed assets
279,631
Current assets
352,474
Creditors due within one year
(7,881)
**Total**
624,224|**Total**
**funds**
**2023**
**£**
**279,631**
**352,474**
**(7,881)**
**624,224**|
|---|---|
## **Analysis of net assets between funds - prior year**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2022_
_£_
_275,352_
_263,399_
_(8,315)_
_530,436_|_Total_
_funds_
_2022_
_£_
_275,352_
_263,399_
_(8,315)_
_530,436_|
|---|---|---|
## **19. Related party transactions**
There have been no related party transactions during the year.
Page 21
Docusign En¥ÈlopÈ ID". 5411 D829-B348-4E81-828&6A6222F5590E
pNWt ,
PAWZ FOR THOUGHT
w.pawrforthought.Drg
6/0 Howbrid98 Mfjuge, hrryboal Lan8, North Hylion, Sundirlgnd, SR5 3HW
Tel: 01915491982 / 07718 771591
Hovknridge Hous8
Ferryboat Lane
North Hylton
Sunderland
SR5 3HW
Detlev Anderson
Kinnair Associates Limited
Aston House
Redbum Road
Newcastle upon Tyne
NE5 1NB
19° Dec8mber 2023
Dear Sir
We confirm that the following representations are made on the basls of sufficlent enqulrles of
trust68s, executW8 management and staff wf(h relevant knowledge and experience and, where
appropriate, of inspection of supporting docum6nlath?n and that, to the best of our knowledge
and belief, we can properly make each ol thtsse representations to you for the purpose of your
independent examination of the financial stalements of Pawz for Thought for the year ended 30
April 2023 under the Charities Act 2011.
1. We acknowledge that the work carried out by you is subslantially less in scope than an
audit perfomied in accordance wilh Auditing Standards and that you do not express an
audit opinion.
2. We acknowledge our legal responsibility for the preparatton of the financial statements to
show a true and fair vtew as required by law and therefore confirm for your particular
purposes that in our view these comply with the methods and principles set out in the
Char¢li8s Act 2011, the regLFlations made under it and the Charitk9s SORP.. °Accounting and
Reporting by Charities: Statement of Recommended Practic8".
3. We acknowledge our management rèsponsibility for the maintenance of adequate intemal
control systems and procedures designed to prevent and deted fraud and error. We have
no knowledge of any fraud, suspectsd fraud or allégations of fraud which could affect the
charity.
4. All the financial transactions of the charitable company for the year as rècorded in the
accounting records and any other related infomiation has bè8n made available to you for
your inspection.
5. The financial statements are fr88 of material misststsments, including omFssions, to the
best of our knowledg6 and bèlief.
6. There are no materlal liabilltles or contlngent Ilabilities known to us olher than those
di8ck)sed in the financial 8tat8ments, including any guarantees to third parties.
7. No claims In conn8etlon wth litlgation have been or are expectsd to b8 r8c8lv8d to th8 b8St
of our knovl8dgè and belief.
8. There have b8en no ev8nls lo our knowledge since the balance sheet date which requlre
disclosure or which would materially affect the amounts in the financial statements other
AIiMiI res¢u•, r•habilil•tioTr ind rphomifflg of 8band•nod grld ill-triilèd iftimili.
R•9. Chirity No: 1103331
Docusign En¥ÈlopÈ ID". 5411 D829-B348-4E81-828&6A6222F5590E
than those already dclosed or included in the financial 5ts1ements. Should any material
events occur which may necessitate revision of the figures in the financial statemenls, or
inclusion in a notè thereto, wè will advise you accordingly.
9. We confim that we aro not aware of any possible or actual instance of non-LJ)mpliance with
those laws and regulations which provid8 a legal framework within which the charitabte
company conducts its aclivrties.
10. Th6 methods, data and significant assumptK)ns used by us in making accounting estimates,
and their related disclosures, are appropriate to achieve recognition, measurement and
disclosure that is reasonable in the context of the applicable financial reporting fraMe%rk.
11. We confimi the compl8t8ness of the information providad regarding the identtfication of
related parties, and the adequacy of related paty disclosures in the financial statements.
12. We confirm that, having considered our expectations and intsntions for at least the next
twefve months and the availability of working capital, the charitable company is a going
concem. We are unaware of any events, conditions, or risks beyond the period of
assessment that may cast significaTrt doubt on the charitable company's abilty to continue
as a going concem.
13. All grants, donations and other voluntary incoming resourc8S, the receipt of which is subject
to specrfic terms and conditions, have been notified to you. There have been no breaches
of temis or conditions in tho application of such voluntary incoming resources.
14. We confirm that we are not aware of any breach of oui charitable trusts and thal we have
advised you of the exist8nce of any endowments and rèstricted income funds maintained by
Us.
Yours faithfijlly,
Do¢UsnIdtsy'.
nL L
3A5D8tOA4D71A37
Mrs M L Ebdale
Trustee
Signed on beha of the Board
## **Certificate Of Completion**
Envelope Id: 5411DB29B34B4E81828B6A6222F5590E Subject: Complete with DocuSign: Pawz for thought - YE 30-4-2023.pdf, letter for kinnair.pdf Source Envelope: Document Pages: 25 Signatures: 4 Certificate Pages: 5 Initials: 0 AutoNav: Enabled EnvelopeId Stamping: Enabled Time Zone: (UTC-08:00) Pacific Time (US & Canada)
Status: Completed
Envelope Originator: Detlev Anderson detlev-anderson@kinnair.co.uk IP Address: 92.27.86.170
## **Record Tracking**
Status: Original Holder: Detlev Anderson Location: DocuSign 12/21/2023 8:44:20 AM detlev-anderson@kinnair.co.uk **Signer Events Signature Timestamp** Mrs M L Ebdale Sent: 12/21/2023 8:51:08 AM lebdale@aol.com Viewed: 12/21/2023 7:11:34 PM Security Level: Email, Account Authentication Signed: 12/21/2023 7:17:51 PM (None) Signature Adoption: Pre-selected Style Using IP Address: 86.169.205.16 Signed using mobile **Electronic Record and Signature Disclosure:** Accepted: 1/16/2023 12:59:40 PM ID: b6e5670b-fa70-48d7-9c54-7ef3a680fd9e Detlev Anderson Sent: 12/21/2023 7:17:52 PM detlev-anderson@kinnair.co.uk Viewed: 12/22/2023 2:31:28 AM Director Signed: 12/22/2023 2:31:54 AM Kinnair Associates Limited Signature Adoption: Pre-selected Style Security Level: Email, Account Authentication (None) Using IP Address: 92.27.86.170
**Electronic Record and Signature Disclosure:** Not Offered via DocuSign
|**In Person Signer Events**|**Signature**|**Timestamp**|
|---|---|---|
|**Editor Delivery Events**|**Status**|**Timestamp**|
|**Agent Delivery Events**|**Status**|**Timestamp**|
|**Intermediary Delivery Events**|**Status**|**Timestamp**|
|**Certified Delivery Events**|**Status**|**Timestamp**|
|**Carbon Copy Events**|**Status**|**Timestamp**|
|Julie Brown||Sent: 12/22/2023 2:31:55 AM|
|juliealisonbrown@gmail.com|||
|Security Level: Email, Account Authentication|||
|(None)|||
|**Electronic Record and Signature Disclosure:**|||
|Not Offered via DocuSign|||
|**Witness Events**|**Signature**|**Timestamp**|
|---|---|---|
|**Notary Events**|**Signature**|**Timestamp**|
|**Envelope Summary Events**|**Status**|**Timestamps**|
|---|---|---|
|Envelope Sent|Hashed/Encrypted|12/21/2023 8:51:08 AM|
|Certified Delivered|Security Checked|12/22/2023 2:31:28 AM|
|Signing Complete|Security Checked|12/22/2023 2:31:54 AM|
|Completed|Security Checked|12/22/2023 2:31:55 AM|
|**Payment Events**|**Status**|**Timestamps**|
|**Electronic Record and Signature**|**Disclosure**||
Electronic Record and Signature Disclosure created on: 2/28/2022 10:29:55 AM Parties agreed to: Mrs M L Ebdale
## **ELECTRONIC RECORD AND SIGNATURE DISCLOSURE**
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## **Getting paper copies**
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## **Withdrawing your consent**
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## **Consequences of changing your mind**
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## **All notices and disclosures will be sent to you electronically**
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## **How to contact Kinnair Associates:**
You may contact us to let us know of your changes as to how we may contact you electronically, to request paper copies of certain information from us, and to withdraw your prior consent to receive notices and disclosures electronically as follows:
To contact us by email send messages to: graham-murray@kinnair.co.uk
## **To advise Kinnair Associates of your new email address**
To let us know of a change in your email address where we should send notices and disclosures electronically to you, you must send an email message to us at graham-murray@kinnair.co.uk and in the body of such request you must state: your previous email address, your new email address. We do not require any other information from you to change your email address.
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## **To request paper copies from Kinnair Associates**
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