| Page | ||
|---|---|---|
| Report ofthe Trustees | 1 to 5 | |
| Independent Examiner's |
Report to the Trustees' | |
| Statement of Financial |
Activities | |
| Balance Sheet | ||
| Statement ofCash Flows |
||
| Notes to the Financial Statements | 10to18 | |
| Detailed Statements of |
Financial Activities | 19to 20 |
| Unaudited | Audited | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | 31.3.20 | 31.3.19 | |||
| Fund | Fund | Total | Total | |||
| INCOMING RESOURCES | Notes | E | E | Fundsf | Funds E |
|
| Incoming resources from | ||||||
| generated funds |
||||||
| Voluntary income |
408,971 | 408,971 | 572,061 | |||
| Activities for generating | 455,851 | 455,851 | 481,980 | |||
| funds | ||||||
| Total incoming resources | 864,822 | 864,822 | 1,054,041 | |||
| RESOURCES EXPENDED | ||||||
| Costs ofgenerating | ||||||
| funds | ||||||
| Fundraising trading: |
cost of | |||||
| goods sold and other costs | 230,156 | 230,156 | 322,149 | |||
| Charitable activities |
||||||
| General activities | 616,913 | 5,716 | 622,629 | 582,450 | ||
| Governance costs | 16,871 | 16,871 | 19,516 | |||
| Total resources | 863,940 | 5,716 | 869,656 | 924,115 | ||
| expended | ||||||
| NET INCOMING I |
882 | (5,716) | (4,834) | 129,926 | ||
| (OUTGOING) | ||||||
| RESOURCES | ||||||
| RECONCILIATION | OF | |||||
| FUNDS | ||||||
| Total funds brought | 937,201 | 90,621 | 1,027,822 | 897,896 | ||
| forward | ||||||
| TOTAL FUNDS CARRIED | 938,083 | 84,905 | 1,022,988 | 1,027,822 | ||
| FORWARD |
| Unaudited | Audited | ||||
|---|---|---|---|---|---|
| 31.3.20f | 31.3.19 | ||||
| Notes | |||||
| FIXEDASSETS | |||||
| Tangible assets | 1,242,397 | 1,255,759 | |||
| CURRENT ASSETS | |||||
| Debtors | 10 | 65,019 | 64,985 | ||
| Cash at bank and | in hand | 145,715 | 179,655 | ||
| 210,734 | 244,640 | ||||
| CREDITORS | |||||
| Amounts falling due within one year |
(105,917) | (131,228) | |||
| NET CURREN'T ASSETS | 104,817 | 113,412 | |||
| TOTAL ASSETS | LESSCURRENT | 1,347,214 | 1,369,171 | ||
| LIABILITIES | |||||
| CREDITORS | |||||
| Amounts falling due after |
more than one | 12 | (324,226) | (341,349) | |
| year | |||||
| NET ASSETS | 1,022,988 | 1,027,822 | |||
| FUNDS | |||||
| Unrestricted funds |
938,083 | 937,201 | |||
| Restricted funds | 84,905 | 90,621 | |||
| TOTAL FUNDS | 16 | 1,022,988 | 1,027,822 | ||
| The financial statements | were approved | by the Board of Trustees on | 2020 and were signed on | ||
| its behalf by: |
| Unaudited | Audited | ||||||
|---|---|---|---|---|---|---|---|
| 2020 6 |
2019f | ||||||
| Cash provided by Operating |
Activities | Note A | 32,011 | 167,095 | |||
| Cash flows from Investing Activities |
|||||||
| Proceeds from the sale offixed | assets | 1,000 | |||||
| Purchases offixed assets |
50,536 | 104,562 | |||||
| Cash (used in) Investing Activities |
49,536 | 104562 | |||||
| Cash flows from Financing Activities |
|||||||
| Net borrowings | 16,415 | 16,468 | |||||
| Cash (used in) Financing Activities |
16,415 | 16,468 | |||||
| Cash and cash equivalents at the |
beginning | ofthe | year | 179,655 | 133,590 | ||
| (Decrease) increase in cash and |
cash equivalents | in the year | (33,940) | 46,065 | |||
| Total cash and cash equivalents | at the end | ofthe year | Note B | 145,715 | 179,655 | ||
| Note A | |||||||
| Reconciliation ofnet movement |
in funds | to net | cash | ||||
| flow from operating activities |
|||||||
| Net movement in funds |
(4,834) | 129,926 | |||||
| Adjustments for: |
|||||||
| Depreciation charge |
62,605 | 58,265 | |||||
| Profit on disposal | (294) | ||||||
| (Increase)/Decrease in debtors |
(34) | 23,209 | |||||
| (Decrease) in creditors | 25,432 | 44,305 | |||||
| Cash provided by operating |
activities | 32,011 | 167,095 | ||||
| Note B | |||||||
| Analysis ofcash and cash equivalents | |||||||
| Cash in hand |
145,715 | 179,655 | |||||
| Total cash and cash equivalents | 145,715 | 179,655 |
| Depreciation is provided at estimated useful life. |
the following |
annual rat |
es in order to write off each asset |
|---|---|---|---|
| Freehold buildings |
-Straight | line over | 25years |
| Caravans | -Straight | line over | 5years |
| Fixtures and Fittings | -Straight | line over | 5years |
| Office equipment | -Straight | line over | 5years |
| Shop fittings and display | -over the | remaining | life ofthe lease and 100%on cost |
| Motor vehicles | -25%on | reducing | balance |
| Equipment | -Straight | line over | 5years |
| Unaudited | Audited | ||
|---|---|---|---|
| 31.3.20 | 31.3.19 | ||
| 6 | |||
| Dogs taken | in /adopted | 37,389 | 26,298 |
| Donations | 322,449 | 400,672 | |
| Gift aid | 37,133 | 25,807 | |
| Legacies | 12,000 | 119,284 | |
| 408,971 | 572,061 |
| CTIVIES FOR GENERATING FUNDS |
||
|---|---|---|
| Unaudited | Audited | |
| 31.3.20 | 31.3.19 | |
| F | L' | |
| Shop income | 357,653 | 328,113 |
| Dog sponsorship Ebay sales |
3,339 3,907 |
1,761 8,012 |
| Cafe | 55,287 | 98,701 |
| Commission | 6,427 | 6,408 |
| Tia merchandise | 29,238 | 38,985 |
| 455,851 | 481,980 |
| FUNDRAISING TRADING: COST OF GOODS |
FUNDRAISING TRADING: COST OF GOODS |
SOLD AND OTHER COSTS | |
|---|---|---|---|
| Unaudited | Audited | ||
| 31.3.20 | 31.3.19 | ||
| 8 | E | ||
| Charity shop —Pickering | 26,816 | 29,427 | |
| Charity shop —Halifax | 36,012 | 34,922 | |
| Charity shop —Meltham | 3,046 | 3,688 | |
| Charity shop —Hebden | Bridge | 49,271 | 46,196 |
| Charity shop —Todmorden | 25,160 | ||
| Charity shop - Armthorpe | 26,215 | 15,608 | |
| Charity shop —Askern | 45,082 | 18,814 | |
| Mill Race Farm | 2,693 | 29,429 | |
| Cafe | 41,021 | 118,905 | |
| 230,156 | 322,149 |
| CHARITABLE | ACTIVI | TIES COSTS | ||
|---|---|---|---|---|
| Direct costs | Totals | |||
| General activities | 622,629 | 622,595 | ||
| GOVERNANCE | COSTS | |||
| Unaudited | Audited | |||
| 31.3.20 | 31.3.19 | |||
| E | ||||
| Accountancy, | taxation | and other services | 13,038 | 11,440 |
| Legal and professional | fees | 3,833 | 8,076 | |
| 16,871 | 19,516 |
| 8. | STAFF COS | TS AND NUMBE | RS | ||||
|---|---|---|---|---|---|---|---|
| Unaudited | Audited | ||||||
| 31.3.20 | 31.3.19 | ||||||
| 6 | 6 | ||||||
| Wages and | salaries | 367,813 | 351,262 | ||||
| Social security costs | 10,438 | 9,432 | |||||
| Pension | 3,868 | 3,030 | |||||
| 382,119 | 363,724 | ||||||
| No employee | received emoluments | ofmore than | f60,000 during | the year. | |||
| 31.3.20 | 31.3.19 | ||||||
| Average number ofemployees |
during the year | 43 | 44 | ||||
| 9. | TANGIBLE FIXEDASSETS | ||||||
| Freehold | |||||||
| Land and | Fixtures and | Office | |||||
| Buildings | Caravans | Fittings | Equipment | ||||
| 6 | 6 | E | F | ||||
| COST | |||||||
| At 1 April 2019 - Audited | 1,292,254 | 6,500 | 41,248 | 7,183 | |||
| Additions | |||||||
| At 31 March | 2020 | 1,292,254 | 6,500 | 41,248 | 7,183 | ||
| DEPRECIATION | |||||||
| At 1 April 2019 - Audited | 88,091 | 2,600 | 27,856 | 4,767 | |||
| Charge for year | 27,690 | 1,300 | 6,881 | 884 | |||
| At 31 March | 2020 | 115,781 | 3,900 | 34,737 | 5,651 | ||
| NET BOOK | VALUE | ||||||
| At 31 March | 2020 | 1,176,473 | 2,600 | 6,511 | 1,532 | ||
| (Unaudited) | |||||||
| At 31 March | 2019 | 1,204,163 | 3,900 | 13,392 | 2,416 | ||
| (Audited) |
| Shop fittings | Motor | Equipment | Totals | |
|---|---|---|---|---|
| And displayf | vehiclesf | f | f | |
| COST | ||||
| At 1 April 2019 —Audited | 44,291 | 61,817 | 99,356 | 1,552,649 |
| Additions | 42,612 | 7,924 | 50,536 | |
| Oisposals | (21,156) | (17,236) | (38,392) | |
| At 31 March 2020 | 23,135 | 87,193 | 107,280 | 1,564,793 |
| DEPRECIATION | ||||
| At 1 April 2019-Audited | 40,499 | 56,467 | 76,610 | 296,890 |
| Charge for year | 1,264 | 5,356 | 19,230 | 62,605 |
| Eliminated on disposal |
(21,156) | (15,943) | (37,099) | |
| At 31 March 2020 | 20,607 | 45,880 | 95,840 | 322,396 |
| NET BOOK VALUE | ||||
| At 31 March 2020- | 2,528 | 41,313 | 11,440 | 1,242,397 |
| unaudited | ||||
| At 31 March 2019 | 3,792 | 5,350 | 22,746 | 1,255,759 |
| Audited |
| Unaudited | Audited | |
|---|---|---|
| 31.3.20 F |
31.3.19f | |
| Paypal | 101 | 364 |
| Accrued income | 61,284 | 62,408 |
| Prepayments | 2,213 | 2,213 |
| Other debtors | 1,421 | |
| 65,019 | 64,985 |
| REDITORS: AMOUNT | S | FALLING DU | E WITHIN ON | E YEAR | |
|---|---|---|---|---|---|
| Unaudited | Audited | ||||
| 31.3.20 | 31.3.19 | ||||
| Trade creditors | 15,932 | 14,738 | |||
| Bank loans and overdrafts | 31,512 | 31,512 | |||
| Otherloans | 47,904 | 70,820 | |||
| Social security and other | taxes | 5,192 | 8,382 | ||
| Accruals and deferred | income | 5,377 | 5,776 | ||
| 105,917 | 131,228 | ||||
| REDITORS: AMOUNTS | FALLING DUE AFTER MORE THAN ONE YEAR | ||||
| Unaudited | Audited | ||||
| 31.3.20f | 31.3.19 6 |
||||
| Bank loans —1-2 years | 31,512 | 31,512 | |||
| Bank loans —2-5 years | 94,538 | 94,538 | |||
| Bank loans more than | 5years by instalments | 198,176 | 215,299 | ||
| 324,226 | 341,349 | ||||
| PERATING LEASE COMMITMENTS | |||||
| he following operating |
lease payments | are committed | to be paid: | ||
| Unaudited | Audited | ||||
| 31.3.20 | 31.3.19 | ||||
| F | F | ||||
| Total lease commitments | 62,325 | 27,532 | |||
| 62,325 | 27,532 |
| ECURED DEBTS | |||
|---|---|---|---|
| Unaudited | Audited | ||
| 31.3.20f | 31.3.19 E |
||
| The following secured debts are included | within | ||
| creditors | |||
| Bank Loan | 355,738 | 372,861 |
| NALYSIS O | F NET AS | SETS B | ETWEEN FUND | S | ||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | 31.3.20 | 31.3.19 | |||
| funds | funds | Total | Total | |||
| Fundsf | Funds E |
|||||
| Fixed assets | 1,157,492 | 84,905 | 1,242,397 | 1,255,760 | ||
| Current assets | 210,734 | 210,734 | 244,640 | |||
| Current liabilities |
(105,917) | (105,917) | (131,228) | |||
| Long term liabilities | (324,226) | (324,226) | (341,349) | |||
| 938,083 | 84,905 | 1,022,988 | 1,027,823 | |||
| OVEMENT | IN FUNDS | |||||
| Net | ||||||
| At 1.4.19 | movement in |
At 31.3.20 | ||||
| funds | ||||||
| E | ||||||
| Unrestricted | funds | 937,201 | 882 | 938,083 | ||
| Restricted funds | 90,621 | (5,716) | 84,905 | |||
| TOTAL FUNDS | 1,027,822 | (4,834) | 1,022,988 | |||
| et movement | in funds, | included | in the above are as follows: | |||
| Incoming | Resources | Movement in |
||||
| resources | expended 6 |
fundsf | ||||
| Unrestricted | funds | 864,822 | 863,940 | 882 | ||
| Restricted funds | 5,716 | 5,716 | ||||
| TOTAL FUNDS | 864,822 | 869,656 | (4,834) |
| he following trustees provided in oans are as follow: |
terest free loans during the yea | r, the movemen | ts on the |
|---|---|---|---|
| Amount | Amount | Maximum | |
| owing | owing | outstanding | |
| 31.3.20 | 31.3.19 | during the | |
| year | |||
| E | |||
| DJ Rothery | 19,404 | 21,320 | 21,320 |
| S Nuttall | 6,500 | 27,500 | 27,500 |
| TOTAL FUNDS | 25,904 | 48,820 | 48,820 |
| 31.3.20 f |
31.3.19 f |
|||
|---|---|---|---|---|
| INCOMING RESOURCES | ||||
| Voluntary income |
||||
| Dogs taken in Iadopted |
37,389 | 26,298 | ||
| Donations | 322,449 | 400,672 | ||
| Gift aid | 37,133 | 25,807 | ||
| Legacies | 12,000 | 119,284 | ||
| 408,971 | 572,061 | |||
| Activities for generating | funds | |||
| Shop income | 357,653 | 328,113 | ||
| Dog sponsorship | 3,339 | 1,761 | ||
| Ebay sales | 3,907 | 8,012 | ||
| Cafe | 55,287 | 98,701 | ||
| Commission | 6,427 | 6,408 | ||
| Tia merchandise | 29,238 | 38,985 | ||
| 455,851 | 481,980 | |||
| Total incoming resources | 864,822 | 1,054,041 | ||
| RESOURCES EXPENDED | ||||
| Fundraising trading: cost ofgoods sold and other |
||||
| costs | ||||
| Charity shop —Pickering | 26,816 | 29,427 | ||
| Charity shop —Halifax | 36,012 | 34,922 | ||
| Charity shop —Meltham | 3,046 | 3,688 | ||
| Charity shop —Hebden | Bridge | 49,271 | 46,196 | |
| Charity shop —Armthorpe | 45,082 | 18,814 | ||
| Charity shop —Todmorden | 25,160 | |||
| Charity shop - Askern | 26,215 | 15,608 | ||
| Mill Race Farm | 2,693 | 29,429 | ||
| Cafe | 41,021 | 118,905 | ||
| 230,156 | 322,149 |
| 31.3.20 f |
31.3.19 | ||||
|---|---|---|---|---|---|
| Charitable activities |
|||||
| Wages | 221,260 | 215,010 | |||
| Social security | 7,510 | 8,816 | |||
| Pension costs | 2,997 | 3,030 | |||
| Rates and water | 2,057 | 7,606 | |||
| Insurance | 10,169 | 9,347 | |||
| Light and heat | 23,037 | 16,492 | |||
| Telephone | 4,881 | 5,077 | |||
| Postage and stationery | 3,714 | 2,658 | |||
| Advertising | 492 | ||||
| Repairs and maintenance | 40,661 | 30,086 | |||
| Equipment hire |
5,196 | 7,239 | |||
| General expenses | 23,432 | 25,928 | |||
| Subscriptions | 927 | 1,930 | |||
| Events and show costs | 158 | 183 | |||
| Bank loan interest | 14,389 | 15,045 | |||
| Motor and travel costs | 18,942 | 19,990 | |||
| Dog and horse expenses | (Feed, bedding | and | 83,889 | 82,757 | |
| accessories) | |||||
| Vet fees | 91,913 | 64,272 | |||
| Bank charges | 4,598 | 8,226 | |||
| Depreciation —Freehold | property | 27,690 | 27,690 | ||
| Depreciation —Equipment | 19,230 | 18,548 | |||
| Depreciation —Office equipment | 884 | 884 | |||
| Depreciation —Motor vehicles | 5,356 | 991 | |||
| Depreciation —Caravans | 1,300 | 1,300 | |||
| Depreciation —Fixtures | and fittings | 8,145 | 8,853 | ||
| Loss on disposal | 294 | ||||
| 622,629 | 582,450 | ||||
| Governance costs | |||||
| Accountancy | 13,038 | 11,440 | |||
| Legal and professional | fees | 3,833 | 8,076 | ||
| 16,871 | 19,516 | ||||
| Total resources expended | 869,656 | 924,115 | |||
| Net (deficit) Iincome | (4,834) | 129,926 | |||
| This page does | not form part of | the statutory | financial statements | ||
| Page 20 |