REGISTERED CHARITY NUMBER: 1105654
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2020
FOR
THE RETREAT ANIMAL RESCUE
Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG
THE RETREAT ANIMAL RESCUE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020
|
Page |
Page |
Page |
Report of the Trustees |
1 |
to |
2 |
Independent Examiner's Report |
|
3 |
|
Statement of Financial Activities |
|
4 |
|
Balance Sheet |
|
5 |
|
Notes to the Financial Statements |
6 |
to |
12 |
THE RETREAT ANIMAL RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2020
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31July2020.ThetrusteeshaveadoptedtheprovisionsofAccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordance with
theFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)(effective 1
January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and activities for the public benefit
Theobjectsofthecharityaretooperateasasanctuaryforunwantedandabandonedanimals.It carries
thisoutbymakingavailablepremiseswhichhavebeenadaptedasasanctuary,knownas Brickyard
Farm,toprovideaccommodationforunwantedanimals.Thetrusteesconfirmthattheyhavereferred to
theCharityCommission’sguidanceonpublicbenefitwhenreviewingthecharity'saimsandobjectives, in
planning future activities.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Duringtheyear,asaresultoftheCoronaVirusPandemic,thefarmwasclosedtothepublicformost of
theyear,butcontinuedtooperateasasanctuaryforunwantedandabandonedanimals.The Charity
benefitedfromlocalGovernmentassistancebywayofaone-offgranttothevalueof£25,000. The
trusteesfeelthatthecharityisagoingconcernandwillcontinueforatleastthenexttwelve months
becauseofthetremendousdedicatedsupportfromthepublicandsupportersnotonlythroughout the
period it was forced to close but also now it is open again to the public.
FINANCIAL REVIEW
Reserves policy
Itisthepolicyofthetrusteestomaintainunrestrictedfunds,whicharefreereservesofthecharity, for
investmentinlandandbuildingstooperateasasanctuaryforunwantedandabandonedanimalsand the
balance of unrestricted funds is available to meet continuing administrative costs.
At31July2020,thecharityhadunrestrictedreservesof£237,708(2019:£267,178).This includes
£107,976(2019:£125,776)ofdesignatedfundsinrespectoftheprepaidleaseonBrickyardFarm. This
leaves free reserves of £129,732 (2019: £141,402) to cover future running costs of the charity.
FUTURE PLANS
Thetrusteeswillcontinueitspolicytoprovideasanctuarytohelpthesufferingofunwanted and
abandonedanimals.Thecharitywillalsobeopeningitsownveterinaryareaonthepremises,with certain
local vets volunteering their time there
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Thecharityiscontrolledbyitsgoverningdocument,dated14April2004,adeedoftrustand constitutes
an unincorporated charity.
Induction and training of new trustees
Welookwithinourvolunteersandsupporterstohelpfindnewtrustees.Newtrusteesaregiven support
tolearnthelayoutofthecentre,introducedtostaff,volunteersandtheanimals.Newtrusteesalso get
timetoshadowexistingtrusteesandthechancetoattendstaff/fundraisingmeetings.Depending on
amountofvoluntaryhourstheycancommittotheworkingofthesanctuaryofficeandrecord keeping
systems are available to learn.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1105654
Page 1
THE RETREAT ANIMAL RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2020
Principal address
Brickyard Farm
Ashford Road
High Halden
Ashford
Kent
TN26 3LJ
Trustees
N R Davies (resigned 27/11/2020)
I H Thompson
Ms L Y Thompson
Ms K V M Foster (resigned 27/11/2020)
Ms M Pierce (appointed 1/4/2020)
Ms A Elliott (appointed 1/4/2020)
Dr C Robinson (appointed 1/4/2020)
Independent Examiner
Miss Samantha Whiting FCA
Institute of Chartered Accountants in England and Wales
Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG
Solicitors
Bishop Akers & Co
Haven House
193 Swanley Lane
Swanley
BR8 7LA
Approved by order of the board of trustees on 27 May 2021 and signed on its behalf by:
Ms A Elliott - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE RETREAT ANIMAL RESCUE
Independent examiner's report to the trustees of The Retreat Animal Rescue
IreporttothecharitytrusteesonmyexaminationoftheaccountsofTheRetreatAnimalRescue (the
Trust) for the year ended 31 July 2020.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsin accordance
with the requirements of the Charities Act 2011 ('the Act').
IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutundersection145oftheAct and
incarryingoutmyexaminationIhavefollowedallapplicableDirectionsgivenbytheCharity Commission
under section 145(5)(b) of the Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattention in
connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
Miss Samantha Whiting FCA
Institute of Chartered Accountants in England and Wales
Gibbons Mannington & Phipps LLP
Chartered Accountants
82 High Street
Tenterden
Kent
TN30 6JG
28 May 2021
Page 3
THE RETREAT ANIMAL RESCUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2020
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Animal Rescue
Other trading activities
3
Total
EXPENDITURE ON
Raising funds
4
Charitable activities
5
Animal Rescue
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD |
2020
Unrestricted
funds
£
158,354
25,000
24,870
208,224
8,257
229,437
237,694
(29,470)
267,178
237,708 |
2019
Total
funds
£
223,027
-
33,289 |
|
|
256,316
7,307
230,611 |
|
|
237,918 |
|
|
18,398
248,780 |
|
|
267,178 |
The notes form part of these financial statements
Page 4
THE RETREAT ANIMAL RESCUE
BALANCE SHEET 31 JULY 2020
Notes
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Debtors: amounts falling due within one
year
11
Debtors: amounts falling due after more
than one year
11
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
14
Unrestricted funds
TOTAL FUNDS |
2020
Unrestricted
funds
£
101,652
17,800
90,176
39,756
147,732
(11,676)
136,056
237,708
237,708
237,708
237,708 |
2019
Total
funds
£
110,565
17,800
107,976
37,149
162,925
(6,312)
156,613
267,178
267,178
267,178
267,178 |
|
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
28 May 2021 and were signed on its behalf by:
A Elliott - Trustee
I H Thompson - Trustee
The notes form part of these financial statements
Page 5
THE RETREAT ANIMAL RESCUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2020
1. STATUTORY INFORMATION
TheRetreatAnimalRescueisanunincorporatedcharityregisteredwiththeCharityCommission for
EnglandandWales.Thecharity'sregisterednumberandbusinessaddresscanbefoundin the
reference and administrative details in the Report of the Trustees.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsin accordance
withtheFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective1January2019)',FinancialReportingStandard102'TheFinancialReporting Standard
applicableintheUKandRepublicofIreland'andtheCharitiesAct2011.Thefinancial statements
have been prepared under the historical cost convention.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably. Expenditure
isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.
Improvements to property- Straight line over twenty five years
Plant and machinery- 25% on cost
Fixtures and fittings- 25% on cost
Motor vehicles- 25% on reducing balance
Computer equipment- 33% on cost
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
Hire purchase and leasing commitments
RentalspaidunderoperatingleasesarechargedtotheStatementofFinancialActivitieson a
straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothe charity's
pensionschemearechargedtotheStatementofFinancialActivitiesintheperiodtowhich they
relate.
continued...
Page 6
THE RETREAT ANIMAL RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2020
2. ACCOUNTING POLICIES - continued
Grant income recognition
Grant income has been recognised under the performance model.
Grantsthatdonotspecifyanyfutureperformance-relatedconditionsarerecordedwhenthe grant
proceedsarereceivedorreceivable.Anygrantthatimposesspecifiedfuture performance-related
conditionsisrecognisedonlywhentheperformance-relatedconditionsaremet.Grants received
before the revenue recognition criteria are satisfied are recognised as a liability.
3. OTHER TRADING ACTIVITIES
Reimbursed Expenses
Cafe income
Rent received
Horse Livery
RAISING FUNDS
Other trading activities
Events and activities |
2020
£
-
18,495
6,375
-
24,870
2020
£
8,257 |
2019
£
2,520
22,243
6,906
1,620 |
|
|
33,289 |
|
|
2019
£
7,307 |
4. RAISING FUNDS Other trading activities
5. CHARITABLE ACTIVITIES COSTS
Animal Rescue
SUPPORT COSTS
Animal Rescue |
Direct
Costs
£
216,380 |
Support
costs (see
note 6)
£
13,057 |
Totals
£
229,437
Governance
costs
£
13,057 |
|
|
|
|
6. SUPPORT COSTS
continued...
Page 7
THE RETREAT ANIMAL RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2020
6. SUPPORT COSTS - continued
Support costs, included in the above, are as follows:
Accountancy
Independent examination
Legal and professional |
2020
Animal
Rescue
£
2,000
1,000
10,057
13,057 |
2019
Total
activities
£
2,290
1,000
13,324
16,614 |
|
|
|
7. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31July2020norfor the
year ended 31 July 2019.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31July2020norfortheyear ended
31 July 2019.
8. STAFF COSTS
2020
£
Wages and salaries
46,642
Other pension costs
628
47,270
The average monthly number of employees during the year was as follows:
2020
Retreat operations
5
No employees received emoluments in excess of £60,000. |
2019
£
50,283
420 |
|
50,703 |
|
2019
7 |
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
|
Unrestricted |
|
funds |
|
£ |
INCOME AND ENDOWMENTS FROM |
|
Donations and legacies |
223,027 |
Other trading activities |
33,289 |
Total |
256,316 |
EXPENDITURE ON |
|
Raising funds |
7,307 |
Charitable activities |
|
Animal Rescue |
230,611 |
Total |
237,918 |
continued...
Page 8
THE RETREAT ANIMAL RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2020
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
10.
TANGIBLE FIXED ASSETS
Improvements
to
property
£
COST
At 1 August 2019
129,394
Additions
-
At 31 July 2020
129,394
DEPRECIATION
At 1 August 2019
24,899
Charge for year
6,470
At 31 July 2020
31,369
NET BOOK VALUE
At 31 July 2020
98,025
At 31 July 2019
104,495
Motor
vehicles
£
COST
At 1 August 2019
3,000
Additions
-
At 31 July 2020
3,000
DEPRECIATION
At 1 August 2019
1,313
Charge for year
421
At 31 July 2020
1,734
NET BOOK VALUE
At 31 July 2020
1,266
At 31 July 2019
1,687 |
Plant and
machinery
£
4,287
-
4,287
3,215
1,072
4,287
-
1,072
Computer
equipment
£
388
-
388
259
129
388
-
129 |
Unrestricted
funds
£
18,398
248,780
267,178
Fixtures
and
fittings
£
6,254
990
7,244
3,072
1,811
4,883
2,361
3,182
Totals
£
143,323
990
144,313
32,758
9,903
42,661
101,652
110,565 |
|
|
|
continued...
Page 9
THE RETREAT ANIMAL RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2020
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
Prepayments and accrued income
Debtors over one year represents rent paid in advance.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors |
|
2020
£
17,800
2020
£
7,794
3,882
11,676 |
|
2019
£
17,800 |
|
|
|
|
2019
£
-
6,312 |
|
|
|
|
6,312 |
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
13. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
|
2020 |
2019 |
|
£ |
£ |
In more than five years |
245,000 |
245,000 |
TheleasecommitmentisforthepropertyatBrickyardFram,wherethecharityrunsthe retreat.
Theleaseisforaperiodof25yearsandtheaboverepresentsthetotalvalueoftheleaseless the
advance payment of rent made.
14. MOVEMENT IN FUNDS
Unrestricted funds
General fund
Brickyard Farm lease
TOTAL FUNDS |
At 1/8/19
£
141,402
125,776
267,178
267,178 |
Net
movement
in funds
£
(11,670)
(17,800)
(29,470)
(29,470) |
At
31/7/20
£
129,732
107,976 |
|
|
|
237,708 |
|
|
|
237,708 |
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Brickyard Farm lease
TOTAL FUNDS |
Incoming
resources
£
208,224
-
208,224
208,224 |
Resources
expended
£
(219,894)
(17,800)
(237,694)
(237,694) |
Movement
in funds
£
(11,670)
(17,800)
(29,470)
(29,470) |
|
|
|
|
continued...
Page 10
THE RETREAT ANIMAL RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2020
14. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Unrestricted funds
General fund
Brickyard Farm lease
TOTAL FUNDS |
At 1/8/18
£
105,204
143,576
248,780
248,780 |
Net
movement
in funds
£
36,198
(17,800)
18,398
18,398 |
At
31/7/19
£
141,402
125,776 |
|
|
|
267,178 |
|
|
|
267,178 |
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Brickyard Farm lease
TOTAL FUNDS |
Incoming
resources
£
256,316
-
256,316
256,316 |
Resources
expended
£
(220,118)
(17,800)
(237,918)
(237,918) |
Movement
in funds
£
36,198
(17,800)
18,398
18,398 |
|
|
|
|
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Brickyard Farm lease
TOTAL FUNDS |
At 1/8/18
£
105,204
143,576
248,780
248,780 |
Net
movement
in funds
£
24,528
(35,600)
(11,072)
(11,072) |
At
31/7/20
£
129,732
107,976 |
|
|
|
237,708 |
|
|
|
237,708 |
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
Unrestricted funds
General fund
Brickyard Farm lease
TOTAL FUNDS |
Incoming
resources
£
464,540
-
464,540
464,540 |
Resources
expended
£
(440,012)
(35,600)
(475,612)
(475,612) |
Movement
in funds
£
24,528
(35,600)
(11,072)
(11,072) |
|
|
|
|
continued...
Page 11
THE RETREAT ANIMAL RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2020
14. MOVEMENT IN FUNDS - continued
In2015thetrusteesdesignateda£200,000donationreceivedfromFriendsofFeralsCATGroup to
the rent of Brickyard Farm, this has been prepaid over the term of the lease.
15. RELATED PARTY DISCLOSURES
In2015,£200,000waspaidtoIThompsonandNDavies,whowerebothtrusteesofthecharity (N
Davieshassincesteppeddown),inrespectofadvancerentsforthepropertyoccupiedby the
charityatBrickyardFarm.Theleaseisdated4September2017andisforaperiodof25 years
from 31 March 2015. Annual rent has been charged at £17,800.
Unconditional donations received from trustees during the year totalled £nil (2019: £22,819)
16. ULTIMATE CONTROLLING PARTY
The charity is ultimately controlled by its board of trustees.
Page 12