2023-09-30-accounts

		Pages
Trustees' Annual Report		2to 7
Report ofthe Independent	Auditors	8to 10
Statement of Financial Activities
Balance Sheet		12
Statement ofCash flows		13
Notes tothe Accounts		14to 22
Detailed Statement ofFinancialActivities		23to25

forthe period ended 30Sept	ember 2023
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
		2023	2023	2023	2022
	Notes	E	E	E	E
Income and endowments
from:
Donations and legacies		731,223		731,223	340,994
Other trading activities		167,421		167,421	338,782
Total		898,644		898,644	679,776
Expenditure on:
Raising funds		41,603		41,603	123,514
Charitable activities		24,676		24,676	13,411
Other		697,631		697,631	581,495
Total		763,910		763,910	718,420
Net gains on investments
Net income/(expenditure)		134,734		134,734	(38,644)
Transfers between funds		76,604	(76,604)
Net income/(expenditure) before other gains/(losses)		211,338	(76,604)	134,734	(38,644)
Other gains and losses
Net movement in funds		211,338	(76,604)	134,734	(38,644)
Reconciliation offunds:
Totalfunds brought forward		953,635	76,604	1,030,239	1,068,883
Total funds carried forward		1164 973		1164 973 ~03(L239

	2023	2022
	f
Cash flows from operating activities
Net income/(expenditure) per Statement ofFinancial Activities	134,734	(38,644)
Adjustments for:
Depreciation ofproperty, plant and equipment	164,753	22,524
(Profit)/Loss on disposal oftangible fixed assets	(24,353)	6,631
(Increase)/Decrease in trade and other receivables	(19,559)	7,280
Increase in trade and other paya bies	1,522	956
Net cash provided by/(used in) operating activities	257,097	(1,253)
Cash flows from investing activities
Proceeds from sales ofproperty, plant and equipment	34,875	1,165,019
Payments for property, plant and equipment	(202,591)	(959,446)
Net cash (used in)/from investing activities	(167,716)	205,573
Net cash used in financing activities		(350,033)
Net increase/(decrease) in cash and cash equivalents	89,381	(145,713)
Cash and cash equivalents atthe beginning ofthe period	46,373	192,086
Cash and cash equivalents atthe end ofthe period	135,754	46,373
Components ofcash and cash equivalents
Cash and bank balances	135,754	46,373
	135,754	46,373

year and no change	year and no change	s have been made to accounts for previous years.
Fund accounting
Unrestricted	funds	These are available for use atthe discretion ofthe trustees in furtherance		ofthe
		general objects ofthe charity.
Designated	funds	These are unrestricted funds earmarked by the trustees for particular purposes.
Revaluation	funds	These are unrestricted funds which include a revaluation reserve representing				the
		restatement ofinvestment assets at their market values.
Restricted funds		These are available for use subject to restrictions imposed bythe donor	or	through
		terms ofan appeal.
Income
Recognition income	of	Income is included in the Statement of Financial Activities (SoFA) when becomes entitled to, and virtually certain to receive, the income and the	the charity amount of
		the income can be measured with sufficient reliability.
Income with	related	Where income has related expenditure the income and related expenditure			is
expenditure		reported gross in the SoFA.
Donations and		Voluntary income received by way ofgrants, donations and gifts is included				in the
legacies		the SoFA when receivable and only when the Charity has unconditional	entitlement
		tothe income.
Tax reclaims	on	Income from tax reclaims is included in the SoFAatthe same time as the
donations and gifts		gift/donation to which itrelates.
Donated services and facilities		These are only included in income (with an equivalent amount in expenditure)where the benefit tothe Charity is reasonably quantifiable, measurable and material.
Volunteer help		The value ofany volunteer help received is not included in the accounts.
Investment income		This is included in the accounts when receivable.
Gains/(losses)	on	This includes any gain or loss resulting from revaluing investments to market		valueat
revaluation offixed		the end ofthe year.
assets
Gains/(losses)	on	This includes any gain or loss on the sale ofinvestments.
investment assets

2	Statement ofFinancial	Activities -prior year
			Unrestricted	Restricted
			funds	funds	Total funds
			2022	2022	2022
				f	E
Income and endowments		from:
	Donations and legacies		340,994		340,994
	Charitable activities		338,782		338,782
Total			679,776		679,776
Expenditure on:
	Raising funds		123,514		123,514
	Charitable activities		578,910	2,585	581,495
	Other		13,411		13,411
Total			715,835	2,585	718,420
Net income			(36,059)	(2,585)	(38,644)
Net income before other
gains/(losses)			(36,059)	(2,585)	(38,644)
Other gains and losses:
Net movement in funds			(36,059)	(2,585)	(38,644)
Reconciliation offunds:
Total funds brought forward			989,694	79,189	1,068,883
Total funds carried forward
3	Income from donations	and legacies
			Unrestricted	Total	Total
				2023	2022
					E
	Dogs taken in/adopted		6,455	6,455	39,714
	Donations &legacies		672,392	672,392	243,324
	Gift aid		15,416	15,416	40,661
	Grants		36,960	36,960	17,295
			731,223	731,223	340,994
4	Income from other trading activities
			Unrestricted	Total	Total
				2023	2022
	Shop income		93,920	93,920	314,017
	Dog sponsorship		26,779	26,779	14,220
	Online sales and sundries		45,201	45,201	9,181
	Bank interest		1,521	1,521	1,364
			167,421	167,421	338,782

5	Expenditure on raising	funds
			Unrestricted	Total	Total
				2023	2022
	Fundraising trading costs
	Charity shop - Pickering		22,320	22,320	56,010
	Charity shops - Others	(now	4,179	4,179	63,191
	closed)
	Mill Race Farm		12,413	12,413	4,313
	Sundries		2,691	2,691
			41,603	41,603	123,514
6	Governance costs
			Unrestricted	Total	Total
				2023	2022
	Governance costs
	Accountancy, taxation other services	and	11,591	11,591	9,511
	Legal and professional	fees	13,085	13,085	3,900
			24,676	24,676	13,411
7	Charitable activities costs
			Unrestricted	Total	Total
				2023	2022
	Bank loan and overdraft
	interest payable				8,650
	Employee costs		230,751	230,751	289,620
	Motor and travel costs		43,407	43,407	19,072
	Premises costs		57,374	57,374	21,436
	Amortisation, depreciation,
	impairment, profit/loss	on	140,400	140,400	29,155
	disposal offixed assets
	General administrative	costs	225,699	225,699	213,562
			697,631	697,631	581,495
8	Net income/(expenditure)	before transfers
			2023		2022
	This isstated after charging:		E		E
	Depreciation ofowned fixed assets		164,753		22,524

Not	es tothe Accounts
9	Staffcosts
			2023	2022
	Salaries and wages		215,759	276,123
	Socialsecurity costs		3,343	10,572
	Pension costs		3,198 ~222 3 0	2,925
	No employee received emoluments	in excess of660,000.

				2023		2022
				Number		Number
Average number ofemployees	during the year			10		43
10Tangible fixed assets
	Land and buildings	Plant and machinery		Motor vehicles	Fixtures, fittings and	Total
					equipment
Cost or revaluation
At 1April 2022	918,922	126,395		52,313	82,113	1,179,743
Additions	36,871	23,372		56,742	85,606	202,591
Disposals At 30September 2023	~95579	~24	767	(18,545) ~9510	167719	(18,545) ~263 799
Depreciation and
impairment
At 1April 2022		86,169		22,615	72,201	180,985
Depreciation charge forthe year	57,348	42,980		28,831	35,594	164,753
Disposals At30September 2023	57388	22%14%		(8,023) ~~	~~	(8,023) ~37.~7
Net book values At 30September 2023	~88,445	~~		~Q(O	~~4	~126,074
At31March 2022
11Debtors
				2023		2022
				6		6
VAT recoverable				104		6,392
Other debtors				44,695		615
Prepayments and accrued income				15,028		33,261

Creditors:
amounts falling due within one year
	2023	2022
	f	f
Otherloans	22,000	22,000
Trade creditors	7,593	16,071
Other taxes and social security	1,587	3,647
Otherloans	1,036	8,511
Other creditors	20,820
Accruals	3,646	4,931

			resources			At30
				Resources	Gross
		At 1April	(including other	expended	transfers	September 2023
		2022	gains/losses)
			f
Restricted	funds:
Restricted	income funds:
Restricted	Funds	76,604			(76,604)
Total		76,604			(76,604)
Unrestricted	funds:
General funds		953,635	898,644	(763,910)	76,604	1,164,973
Total funds

	Purposes and restrictions	in relation tothe funds:
	Restricted funds:
	Restricted Funds	Forthe cost ofnew kennels
14	Analysis ofnet assets between funds		Unrestricted	Total
			funds
			f	f
	Fixed assets		1,026,074	1,026,074
	Net current assets		138,899	138,899

15	Reconciliation ofnet debt
				At30
		At 1April		September
		2022	Cash flows	2023
		6	6	6
	Cash and cash equivalents	46,373	89,381	135,754
		46,373	89,381	135,754
	Borrowings	(22,000)		(22,000)
		(22,000)		(22,000)
	Net debt
16	Commitments

	2023	2023	2022	2022
	Land and	Other	Land and	Other
	buildings		buildings
	6		6
Tota Ilease commitments:	30,400		46,400
		2023		2022
The pension cost charge tothe charity
amounted to:

			Unrestricted	Restricted
			funds	funds	Total funds	Total funds
			2023	2023	2023	2022
			E	f	E	E
Income and endowments		from:
Donations and legacies Dogs taken in/adopted			6,455		6,455	39,714
Donations &legacies			672,392		672,392	243,324
Gift aid			15,416		15,416	40,661
Grants			36,960		36,960	17,295
			731,223		731,223	340,994
Other trading activities
Shop income			93,920		93,920	314,017
Dog sponsorship			26,779		26,779	14,220
Online sales and sundries			45,201		45,201	9,181
Bank interest			1,521		1,521	1,364
			167,421		167,421	338,782
Total income and endowments			898,644		898,644	679,776
Expenditure on:
Costs ofother trading	activities
Charity shop - Pickering			22,320		22,320	56,010
Charity shops - Others (now
closed)			4,179		4,179	63,191
Mill Race Farm			12,413		12,413	4,313
Sundries			2,691		2,691
			41,603		41,603	123,514
Total ofexpenditure	on raising		41,603		41,603	123,514
funds
Governance costs PRBEBRtancy, taxation and other			11,591		11,591	9,511
Legal and professional fees			13,085		13,085	3,900
			24,676		24,676	13,411
Total ofexpenditure activities	on charitable		24,676		24,676	13,411
Other expenditure
Bank loan and overdraft		interest
payable						8,650
						8,650
Employee costs
Salaries/wages			215,759		215,759	276,123
Employer's NIC			3,343		3,343	10,572
Pension costs			3,198		3,198	2,925

Detailed Statement of	F	inancial Activities
Staffrecruitment			591	591
Temporary staff			7,860	7,860
			230,751	230,751	289,620
Motor and travel costs
Vehicles —Fuel			10,219	10,219
Vehicles —Insurance	and licences		638	638
Vehicles - Repairs and maintenance			11,017	11,017
Travel and subsistence			21,533	21,533	19,072
			43,407	43,407	19,072
Premises costs
Rates			7,348	7,348	1,072
Light, heat and power			17,299	17,299	20,364
Premises cleaning			2,712	2,712
Premises repairs and
maintenance			17,743	17,743
Other premises costs			12,272	12,272
General administrative		costs,	57,374	57,374	21,436
including depreciation		and
amortisation
Depreciation ofland and
buildings			57,348	57,348
Depreciation ofPlant	and
machinery			42,980	42,980	1,300
Depreciation ofMotor		vehicles	28,831	28,831	8,705
Depreciation of Fixtures, fittings
and equipment			35,594	35,594	12,519
Profit on disposal of tangible
fixed assets			(24,353)	(24,353)	6,631
Bank charges			6,111	6,111	6,633
Equipment leasing and		hire
charges			635	635	5,949
Equipment repairs and
maintenance			27,944	27,944	28,870
General insurances			5,364	5,364	11,666
Dog and Horse expenses Vet fees			107,777 64,610	107,777 64,610	49,743 69,579
Software, ITsupport and related
costs			3,137	3,137
Stationery and printing Subscriptions			4,192 688	4,192 688	5,020 387
Sundry expenses			3,611	3,611	29,159
Telephone, fax and broadband			1,630	1,630	6,556
Total of expenditure on	charitable		366,099	366099	242 717
activities			697,631	697631	581495

Totalexpenditure		763,910		763,910	718,420
Net gains on investments
Net income/(expenditure)		134,734		134,734	(38,644)
Transfers between funds		76,604	(76,604)
Net income/(expenditure) other gains/(losses)	before	211,338	(76,604)	134,734	(38,644)
Other Gains
Net movement in funds		211,338	(76,604)	134,734	(38,644)
Reconciliation of funds:
Total funds brought forward		953,635	76,604	1,030,239	1,068,883
Total funds carried forward