|||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||||||