REGISTERED CHARITY NUMBER: 1105654
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2021
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 31ST JULY 2021
|
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 |
13 |
THE RETREAT ANIMAL RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST JULY 2021
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31stJuly2021.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,thefarmwasclosedtothepublicforpart of
thetheyear,butcontinuedtooperateasasanctuaryforunwantedandabandonedanimals. The
trusteesfeelthatthecharityisagoingconcernandwillcontinueforatleastthenexttwelve months
because of the tremendous dedicated support from the public and supporters.
FINANCIAL REVIEW
Reserves policy
Itisthepolicyofthetrusteestomaintainunrestrictedfunds,whicharefreereservesofthecharity, for
investmentinlandandbuildingstooperateasasanctuaryforunwantedandabandonedanimalsand the
balance of unrestricted funds is available to meet continuing administrative costs.
At31July2021,thecharityhadunrestrictedreservesof£260,645(2020:£237,708).This includes
£90,176(2020:£107,976)ofdesignatedfundsinrespectoftheprepaidleaseonBrickyardFarm. This
leaves free reserves of £170,469 (2020: £129,732) 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
Principal address
Brickyard Farm
Ashford Road
High Halden
Ashford
Kent
TN26 3LJ
Page 1
THE RETREAT ANIMAL RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST JULY 2021
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
Ms A Elliott
Dr C Robinson
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 27th May 2022 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 31st July 2021.
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
Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbeamemberofalisted body.
IcanconfirmthatIamqualifiedtoundertaketheexaminationbecauseIamaregisteredmember of
Institute of Chartered Accountants in England and Wales which is one of the listed bodies.
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
30th May 2022
Page 3
THE RETREAT ANIMAL RESCUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST JULY 2021
Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
248,434
Charitable activities
Animal Rescue
-
Other trading activities
3
40,460
Total
288,894
EXPENDITURE ON
Raising funds
4
54
Charitable activities
5
Animal Rescue
265,903
Total
265,957
NET INCOME/(EXPENDITURE)
22,937
RECONCILIATION OF FUNDS
Total funds brought forward
237,708
TOTAL FUNDS CARRIED FORWARD
260,645 |
Restricted
fund
£
10,000
-
-
10,000
-
6,960
6,960
3,040
-
3,040 |
2021
Total
funds
£
258,434
-
40,460
298,894
54
272,863
272,917
25,977
237,708
263,685 |
2020
Total
funds
£
158,354
25,000
24,870
208,224
8,257
229,437
237,694
(29,470)
267,178
237,708 |
|
|
|
|
The notes form part of these financial statements
Page 4
THE RETREAT ANIMAL RESCUE
BALANCE SHEET 31ST JULY 2021
Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
10
107,773
CURRENT ASSETS
Debtors: amounts falling due within one
year
11
17,800
Debtors: amounts falling due after more
than one year
11
72,376
Cash at bank and in hand
72,146
162,322
CREDITORS
Amounts falling due within one year
12
(9,450)
NET CURRENT ASSETS
152,872
TOTAL ASSETS LESS CURRENT
LIABILITIES
260,645
NET ASSETS
260,645
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS |
Restricted
fund
£
-
-
-
3,040
3,040
-
3,040
3,040
3,040 |
2021
Total
funds
£
107,773
17,800
72,376
75,186
165,362
(9,450)
155,912
263,685
263,685
260,645
3,040
263,685 |
2020
Total
funds
£
101,652
17,800
90,176
39,756
147,732
(11,676)
136,056
237,708
237,708
237,708
-
237,708 |
|
|
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
27th May 2022 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 31ST JULY 2021
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
isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all
costrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings they
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 31ST JULY 2021
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
Fundraising events
Shop income
Cafe income
Rent received |
2021
£
7,820
6,008
10,527
16,105
40,460 |
2020
£
-
-
18,495
6,375 |
|
|
24,870 |
4. RAISING FUNDS
Other trading activities
|
Other trading activities |
|
|
|
|
|
|
2021 |
2020 |
|
|
|
£ |
£ |
|
Events and activities |
|
54 |
8,257 |
5. |
CHARITABLE ACTIVITIES COSTS |
|
|
|
|
|
|
Support |
|
|
|
Direct |
costs (see |
|
|
|
Costs |
note 6) |
Totals |
|
|
£ |
£ |
£ |
|
Animal Rescue |
247,662 |
25,201 |
272,863 |
6. |
SUPPORT COSTS |
|
|
|
|
|
|
Governance |
|
|
|
Finance |
costs |
Totals |
|
|
£ |
£ |
£ |
|
Animal Rescue |
20 |
25,181 |
25,201 |
continued...
Page 7
THE RETREAT ANIMAL RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST JULY 2021
6. SUPPORT COSTS - continued
Support costs, included in the above, are as follows:
Bank charges
Accountancy
Independent examination
Legal and professional |
2021
Animal
Rescue
£
20
2,997
1,000
21,184
25,201 |
2020
Total
activities
£
-
2,000
1,000
10,057
13,057 |
|
|
|
7. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31stJuly2021nor for
the year ended 31st July 2020.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31stJuly2021norfortheyear ended
31st July 2020.
8. STAFF COSTS
Wages and salaries
Other pension costs |
2021
£
51,156
547
51,703 |
2020
£
46,642
628
47,270 |
|
|
|
The average monthly number of employees during the year was as follows:
Retreat operations
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
158,354
Charitable activities
Animal Rescue
25,000
Other trading activities
24,870
Total
208,224
EXPENDITURE ON
Raising funds
8,257
Charitable activities
Animal Rescue
229,437 |
|
2021
6
Restricted
fund
£
-
-
-
-
-
- |
2020
5
Total
funds
£
158,354
25,000
24,870 |
|
|
|
|
|
|
|
208,224
8,257
229,437 |
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
continued...
Page 8
THE RETREAT ANIMAL RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST JULY 2021
9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -
Unrestricted
funds
£
Total
237,694
NET INCOME/(EXPENDITURE)
(29,470)
RECONCILIATION OF FUNDS
Total funds brought forward
267,178
TOTAL FUNDS CARRIED FORWARD
237,708
10.
TANGIBLE FIXED ASSETS
Improvements
to
property
£
COST
At 1st August 2020
129,394
Additions
-
At 31st July 2021
129,394
DEPRECIATION
At 1st August 2020
31,369
Charge for year
6,470
At 31st July 2021
37,839
NET BOOK VALUE
At 31st July 2021
91,555
At 31st July 2020
98,025 |
continued
Restricted
fund
£
-
-
-
-
Plant and
machinery
£
4,287
14,175
18,462
4,287
3,544
7,831
10,631
- |
|
Total
funds
£
237,694
(29,470)
267,178
237,708
Fixtures
and
fittings
£
7,244
5,450
12,694
4,883
3,173
8,056
4,638
2,361 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
continued...
Page 9
THE RETREAT ANIMAL RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST JULY 2021
10. TANGIBLE FIXED ASSETS - continued
Motor
vehicles
£
COST
At 1st August 2020
3,000
Additions
-
At 31st July 2021
3,000
DEPRECIATION
At 1st August 2020
1,734
Charge for year
317
At 31st July 2021
2,051
NET BOOK VALUE
At 31st July 2021
949
At 31st July 2020
1,266
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments and accrued income
Debtors over one year represents rent paid in advance.
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors |
|
Computer
equipment
£
388
-
388
388
-
388
-
-
2021
£
17,800
2021
£
5,587
3,863
9,450 |
Totals
£
144,313
19,625 |
Totals
£
144,313
19,625 |
|
|
|
163,938 |
|
|
|
|
42,661
13,504 |
|
|
|
|
56,165 |
|
|
|
|
107,773 |
|
|
|
|
101,652 |
|
|
|
|
|
2020
£
17,800 |
|
|
|
|
2020
£
7,794
3,882 |
|
|
|
|
11,676 |
13. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
|
2021 |
2020 |
|
£ |
£ |
In more than five years |
245,000 |
245,000 |
TheleasecommitmentisforthepropertyatBrickyardFram,wherethecharityrunsthe retreat.
Theleaseisforaperiodof25yearsandtheaboverepresentsthetotalvalueoftheleaseless the
advance payment of rent made.
continued...
Page 10
THE RETREAT ANIMAL RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST JULY 2021
14. MOVEMENT IN FUNDS
At 1/8/20
£
Unrestricted funds
General fund
129,732
Brickyard Farm lease
107,976
237,708
Restricted funds
Hard standing car park
-
TOTAL FUNDS
237,708
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
288,894
Brickyard Farm lease
-
288,894
Restricted funds
Hard standing car park
10,000
TOTAL FUNDS
298,894
Comparatives for movement in funds
At 1/8/19
£
Unrestricted funds
General fund
141,402
Brickyard Farm lease
125,776
267,178
TOTAL FUNDS
267,178 |
Net
movement
in funds
£
40,737
(17,800)
22,937
3,040
25,977
Resources
expended
£
(248,157)
(17,800)
(265,957)
(6,960)
(272,917)
Net
movement
in funds
£
(11,670)
(17,800)
(29,470)
(29,470) |
|
At
31/7/21
£
170,469
90,176
260,645
3,040
263,685
Movement
in funds
£
40,737
(17,800)
22,937
3,040
25,977
At
31/7/20
£
129,732
107,976
237,708
237,708 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
continued...
Page 11
THE RETREAT ANIMAL RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST JULY 2021
14. MOVEMENT IN FUNDS - continued
Comparative 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) |
|
|
|
|
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Brickyard Farm lease
Restricted funds
Hard standing car park
TOTAL FUNDS |
At 1/8/19
£
141,402
125,776
267,178
-
267,178 |
Net
movement
in funds
£
29,067
(35,600)
(6,533)
3,040
(3,493) |
At
31/7/21
£
170,469
90,176 |
|
|
|
260,645
3,040 |
|
|
|
263,685 |
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
Unrestricted funds
General fund
Brickyard Farm lease
Restricted funds
Hard standing car park
TOTAL FUNDS |
Incoming
resources
£
497,118
-
497,118
10,000
507,118 |
Resources
expended
£
(468,051)
(35,600)
(503,651)
(6,960)
(510,611) |
Movement
in funds
£
29,067
(35,600)
(6,533)
3,040
(3,493) |
|
|
|
|
In2015thetrusteesdesignateda£200,000donationreceivedfromFriendsofFeralsCATGroup to
the rent of Brickyard Farm, this has been prepaid over the term of the lease.
continued...
Page 12
THE RETREAT ANIMAL RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2021
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.
16. ULTIMATE CONTROLLING PARTY
The charity is ultimately controlled by its board of trustees.
Page 13