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2022-03-31-accounts

REGISTERED CHARITY NUMBER: 1108111

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2022

for

Windyway Trust

BullockWoodburn Limited Norfolk House Hardwick Square North Buxton SK17 6PU

Windyway Trust

Contents of the Financial Statements for the Year Ended 31 March 2022

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Cash Flow Statement 8
Notes to the Cash Flow Statement 9
Notes to the Financial Statements 10 to 19
Detailed Statement of Financial Activities 20 to 21

Windyway Trust

Report of the Trustees for the Year Ended 31 March 2022

The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charity are to relieve the suffering of dogs, cats or animals of any species who need care and attention and to provide or maintain kennels, catteries, refuges, animal hospitals or other facilities for the reception and care of unwanted dogs, cats or other animals and the treatment of sick or ill-treated dogs, cats, or other animals. At their discretion the trustees may spend all or part of the capital of the charity in furthering the objects.

Significant activities

Our main activities are direct fundraising through our charity shops and furniture centre. This contributes the majority of our day-to-day income, but we also organise external events and attend third party events to raise funds.

We have a sponsorship scheme and run a lottery that bring in funds. There is an increased presence on social media platforms, and we now have an e-commerce facility. Private individuals raise funds through the JustGiving platform, and we charge a fee when an animal is re-homed that contributes towards the costs incurred for that animal.

Public benefit

The trustees have had regard to the guidance issued by the Charity Commission on public benefit when setting objectives and undertaking activities. The trustees meet on a regular basis to discuss all matters and communicate regularly by telephone, email, and social media platforms.

The charity supports the work of Windyway Animal Rescue Centre, based in Macclesfield, which takes in dogs, cats, and other animals from all sections of the community and re-homes within the local area and other neighbouring counties. It also supports the Peak District Mountain Rescue Teams.

The charity runs two shops and a furniture centre, all based in Macclesfield. The customers are mainly local residents, and they value the wide range of goods we have for sale. Our stock is donated by the public for the sole purpose of raising sufficient income to support the animal rescue. The shops and furniture centre also provide employment for staff from the local area.

The charity aims to raise sufficient income to cover its normal day to day expenses. The monthly management accounts are reviewed by the trustees to ensure that the charity is on track with its aims.

Grantmaking

Grants are decided on and made by the trustees currently serving on the board of Windyway Trust according to the charity's policy for grant making. Grants made must have conditions attached that enable the achievement of agreed purposes or milestones. In the past they have been made to provide housing for rescued animals at the sanctuary.

Page 1

Windyway Trust

Report of the Trustees for the Year Ended 31 March 2022

ACHIEVEMENT AND PERFORMANCE

Covid 19

The shops and furniture centre were in lock-down at the start of the financial year which had an impact on their income. An increased presence on social media enabled sales of items bought on a click and collect basis. We continued to collect donated goods from our supporters, keeping socially distanced.

The Windyway Animal Rescue Centre remained open to enable dogs, cats, and other animals to be taken in. Transfers were conducted in the open air, adhering to all restrictions and regulations. Re-homing also continued during the lock-down period.

Legacies

The charity continues to be remembered in the wills of people, both local and from further afield. Their very generous donations have enabled us to build up our reserves.

FINANCIAL REVIEW

Financial position

The Statement of Financial Activities shows net movement for the year of £183,650 surplus (2021: £49,747 surplus) with reserves standing at £772,527 (2021: £588,877).

The trustees consider that there are adequate reserves available to support the continuation of the charity. The retained reserves are higher than those previously held due to the legacy income of £178,848 (2021: £149,924). The trustees acknowledge that the legacy income cannot be guaranteed, and the reserves are utilised to meet the ongoing costs of the charity.

Reserves policy

The charity has total reserve funds of £772,527 (2021: £588,877) of which the trustees consider it prudent to hold £300,000 to cover kennelling and veterinary expenses for one year in the event that fundraising and legacy income is not forthcoming. In addition to our normal activities, we are still exploring the option of increasing our kennelling availability by the possible purchase of new facilities; in order to achieve this we are trying to increase our reserves.

Going concern

The trustees consider that the level of its reserves will ensure that Windyway Trust is a going concern for the next twelve months.

FUTURE PLANS

It is envisaged that the charity will provide financial assistance to Windyway Animal Rescue Centre to build a reception area, storage area, and to replace other facilities as and when required.

Planning permission has been sought to replace the existing administration building at the charity's registered office. The current building is a porta cabin that is in a very poor state due to it's age.

The charity will make space for a pet food bank where local residents in need of support for their pets can collect food and other essentials. It is hoped that the pet food bank will be supplied by donations from the local community.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Windyway Trust is constituted under a trust deed dated 20 January 2005 and registered with the Charity Commission under charity number 1108111.

Page 2

Windyway Trust

Report of the Trustees for the Year Ended 31 March 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

The trustees who have served during the year and since the year end are set out below. The policy for the adoption of trustees is to award associate trusteeship for 12 months prior to accepting the associate trustee as a full trustee of Windyway Trust. The associate trustee attends meetings regularly enabling training and clarification of the charity's structure and works.

Organisational structure

The trustees oversee the operation of the charity and are responsible for making decisions concerning relevant and current policies. A full-time paid manager runs the two shops and oversees the furniture centre with the support of one full-time and three part-time paid employees. There is also a team of volunteers who help out at the shops or the furniture centre on a rota basis.

The employees pay is reviewed annually, taking into consideration the level of pay for similar roles locally.

The trustees are grateful to all the volunteers for their commitment and support during the year.

Induction and training of new trustees

Trustees are made aware of their responsibilities at the time of their appointment and are kept abreast of changes in charity law and any matters affecting the governance of the charity.

Wider network

The charity continues to be a member of the CVS network in Cheshire East.

Being nominated as one of the Lord Mayor's charities has forged links with other local charities.

We have connections with Cheshire East Council's Supported Employment Team where we provide volunteering opportunities for people in the community with disabilities to prepare for and achieve paid employment.

Risk management

The principal risks and uncertainties facing the charity are the continuation of the animal sanctuary, providing care for the rescued animals, the continued receipt of legacies and the supply of volunteers.

The trustees have built up a reserve of funds so that it could support an alternative sanctuary if required.

The receipt of legacies is not within the control of the trustees although putting a donation in a will is encouraged on the trust's social media.

The trust has connections to the CVS network in Cheshire East and advertises for volunteers on there and on the trust social media. The trust also supports Duke of Edinburgh volunteers as part of their programme.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1108111

Principal address

Windyway Trust 164A Crompton Road Macclesfield Cheshire SK11 8EU

Page 3

Windyway Trust

Report of the Trustees for the Year Ended 31 March 2022

Trustees

J Marriott C Earles P Barnard M J Arnstein S Fenwick (resigned 11/3/2022) W Risley (appointed 3/5/2021)

Independent Examiner

Jonathon Dickens ACA ICAEW BullockWoodburn Limited Norfolk House Hardwick Square North Buxton SK17 6PU

Approved by order of the board of trustees on 20 December 2022 and signed on its behalf by:

C Earles - Trustee

Page 4

Independent Examiner's Report to the Trustees of Windyway Trust

Independent examiner's report to the trustees of Windyway Trust

I report to the charity trustees on my examination of the accounts of Windyway Trust (the Trust) for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jonathon Dickens ACA ICAEW BullockWoodburn Limited Norfolk House Hardwick Square North Buxton SK17 6PU

21 December 2022

Page 5

Windyway Trust

Statement of Financial Activities for the Year Ended 31 March 2022

2022 2021
Unrestricted
fund Total funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 240,338 256,502
Charitable activities 5
Animal rescue, kennelling & rehoming 12,100 11,500
Other trading activities 3 255,232 87,028
Investment income 4 371 991
Total 508,041 356,021
EXPENDITURE ON
Raising funds
Raising donations and legacies 6 7,647 1,350
Other trading activities 7 129,778 134,800
Investment management costs 8 150 -
Charitable activities 9 137,575 136,150
Animal rescue, kennelling & rehoming 183,363 168,996
Other 3,453 1,128
Total 324,391 306,274
NET INCOME 183,650 49,747
RECONCILIATION OF FUNDS
Total funds brought forward 588,877 539,130
TOTAL FUNDS CARRIED FORWARD 772,527 588,877

The notes form part of these financial statements

Page 6

Windyway Trust

Balance Sheet

31 March 2022

2022 2021
Unrestricted
fund Total funds
Notes £ £
FIXED ASSETS
Tangible assets 16 15,378 20,519
CURRENT ASSETS
Stocks 17 1,064 965
Debtors 18 20,451 20,400
Cash at bank and in hand 743,239 554,683
CREDITORS 764,754 576,048
Amounts falling due within one year 19 (7,605) (7,690)
NET CURRENT ASSETS 757,149 568,358
TOTAL ASSETS LESS CURRENT LIABILITIES 772,527 588,877
NET ASSETS 772,527 588,877
FUNDS 20
Unrestricted funds 772,527 588,877
TOTAL FUNDS 772,527 588,877

The financial statements were approved by the Board of Trustees and authorised for issue on 20 December 2022 and were signed on its behalf by:

C Earles - Trustee

M J Arnstein - Trustee

The notes form part of these financial statements

Page 7

Windyway Trust

Cash Flow Statement for the Year Ended 31 March 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Tax paid
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
Cash and cash equivalents at the end of the
reporting period
2022
£
185,937
2,248
188,185
-
-
371
371
188,556
554,683
743,239
2021
£
56,712
28,589
85,301
(18,392)
667
991
(16,734)
68,567
486,116
554,683

The notes form part of these financial statements

Page 8

Windyway Trust

Notes to the Cash Flow Statement for the Year Ended 31 March 2022

1.
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2022
£
Net income for the reporting period (as per the Statement of Financial
Activities)
183,650
Adjustments for:
Depreciation charges
5,141
Loss on disposal of fixed assets
-
Interest received
(371)
(Increase)/decrease in stocks
(99)
Increase in debtors
(2,299)
(Decrease)/increase in creditors
(85)
Net cash provided by operations
185,937
2.
ANALYSIS OF CHANGES IN NET FUNDS
2021
£
49,747
6,863
1,128
(991)
161
(838)
642
56,712
Net cash At 1/4/21
Cash flow
At 31/3/22
£
£
£
Cash at bank and in hand 554,683
188,556
743,239
554,683
188,556
743,239
Total 554,683
188,556
743,239

The notes form part of these financial statements

Page 9

Windyway Trust

Notes to the Financial Statements for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income including government grants is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on reducing balance Fixtures and fittings - 25% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

continued...

Page 10

Windyway Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Donated goods and services, and volunteers

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Donations of second hand goods for retail resale are initially valued at nil.

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

The value of any voluntary help received is not included in the accounts .

2. DONATIONS AND LEGACIES

Donations
Gift aid
Legacies
Grants
Collection boxes
Sponsored events
Grants received, included in the above, are as follows:
Job retention scheme grant
RHLG scheme
2022
£
45,859
2,975
178,848
849
1,670
10,137
240,338
2022
£
849
-
849
2021
£
54,401
2,627
149,924
36,235
1,770
11,545
256,502
2021
£
16,897
19,338
36,235

continued...

Page 11

Windyway Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

3.
OTHER TRADING ACTIVITIES
Fundraising events
Shop income
Warehousing
House clearances
4.
INVESTMENT INCOME
Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Animal rehoming fees
Animal rescue, kennelling & rehoming
6.
RAISING DONATIONS AND LEGACIES
Postage and stationery
Bank and Just Giving charges
Support costs
7.
OTHER TRADING ACTIVITIES
Opening stock
Purchases
Closing stock
Staff costs
Rates and water
Rent
Consumables, cleaning & refuse
Light and heat
Repairs and maintenance
Insurance
Storage premises
Telephone
Carried forward
2022
£
2,667
248,165
-
4,400
255,232
2022
£
371
2022
£
12,100
2022
£
213
2,594
4,840
7,647
2022
£
965
615
(1,064)
53,848
2,848
28,300
6,464
4,694
4,337
3,338
9,066
1,051
114,462
2021
£
1,510
79,393
5,625
500
87,028
2021
£
991
2021
£
11,500
2021
£
257
1,093
-
1,350
2021
£
1,126
780
(965)
44,915
2,064
28,540
3,853
2,233
18,725
2,906
8,961
983
114,121

continued...

Page 12

Windyway Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

7.
OTHER TRADING ACTIVITIES - continued
2022
£
Brought forward
114,462
Motor vehicle expenses
3,268
Depreciation
5,141
FUNDRAISING EVENTS- Purchases
484
Event costs
134
Storage premises
5,469
Prizes
820
129,778
8.
INVESTMENT MANAGEMENT COSTS
2022
£
Support costs
150
9.
CHARITABLE ACTIVITIES COSTS
Grant
funding of
Direct
activities
Support
Costs (see
(see note
costs (see
note 10)
11)
note 12)
£
£
£
Animal rescue, kennelling & rehoming
174,814
8,549
-
10.
DIRECT COSTS OF CHARITABLE ACTIVITIES
2022
£
Kennel costs
107,858
Veterinary fees
66,956
174,814
2021
£
114,121
5,310
6,863
280
-
7,576
650
134,800
2021
£
-
Totals
£
183,363
2021
£
107,915
49,264
157,179

continued...

Page 13

Windyway Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

11. GRANTS PAYABLE

Animal rescue, kennelling & rehoming
12.
SUPPORT COSTS
Raising donations and legacies
Investment management costs
2022
2021
£
£
8,549
3,200
Governance
costs
£
4,840
150
4,990

13. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

14. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Shop staff
2022
£
53,152
696
53,848
2022
5
2021
£
44,340
575
44,915
2021
4

No employees received emoluments in excess of £60,000.

continued...

Page 14

Windyway Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

15. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 256,502
Charitable activities
Animal rescue, kennelling & rehoming 11,500
Other trading activities 87,028
Investment income 991
Total 356,021
EXPENDITURE ON
Raising funds
Raising donations and legacies 1,350
Other trading activities 134,800
Charitable activities 136,150
Animal rescue, kennelling & rehoming 168,996
Other 1,128
Total 306,274
NET INCOME 49,747
RECONCILIATION OF FUNDS
Total funds brought forward 539,130
TOTAL FUNDS CARRIED FORWARD 588,877

continued...

Page 15

Windyway Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

16. TANGIBLE FIXED ASSETS

Fixtures
Plant and
and
machinery
fittings
£
£
COST
At 1 April 2021 and
31 March 2022
759
3,378
DEPRECIATION
At 1 April 2021
349
2,309
Charge for year
102
267
At 31 March 2022
451
2,576
NET BOOK VALUE
At 31 March 2022
308
802
At 31 March 2021
410
1,069
17.
STOCKS
Shop stock
18.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Grant debtor
VAT
Prepayments and accrued income
Motor
Computer
vehicles
equipment
£
£
32,990
3,650
14,747
2,853
4,561
211
19,308
3,064
13,682
586
18,243
797
2022
£
1,064
2022
£
-
9,746
10,705
20,451
Totals
£
40,777
20,258
5,141
25,399
15,378
20,519
2021
£
965
2021
£
2,248
10,754
7,398
20,400

continued...

Page 16

Windyway Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

19. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£ £
Other creditors 7,605 7,690
20. MOVEMENT IN FUNDS
Unrestricted funds At 1/4/21
£
Net
movement
in funds
£
At 31/3/22
£
General fund 588,877 183,650 772,527
TOTAL FUNDS 588,877 183,650 772,527
Net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 508,041 (324,391) 183,650
TOTAL FUNDS 508,041 (324,391) 183,650
Comparatives for movement in funds
Unrestricted funds At 1/4/20
£
Net
movement
in funds
£
At 31/3/21
£
General fund 539,130 49,747 588,877
TOTAL FUNDS 539,130 49,747 588,877

continued...

Page 17

Windyway Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

20. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 356,021 (306,274) 49,747
TOTAL FUNDS 356,021 (306,274) 49,747
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds At 1/4/20
£
Net
movement
in funds
£
At 31/3/22
£
General fund 539,130 233,397 772,527
TOTAL FUNDS 539,130 233,397 772,527

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds Incoming
Resources
resources
expended
£
£
Movement
in funds
£
General fund 864,062
(630,665)
233,397
TOTAL FUNDS 864,062
(630,665)
233,397

continued...

Page 18

Windyway Trust

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

21. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

Page 19

Windyway Trust

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Legacies
Grants
Collection boxes
Sponsored events
Other trading activities
Fundraising events
Shop income
Warehousing
House clearances
Investment income
Deposit account interest
Charitable activities
Animal rehoming fees
Total incoming resources
EXPENDITURE
Raising donations and legacies
Postage and stationery
Bank and Just Giving charges
Other trading activities
Opening stock
SHOP- Purchases
Wages
Pensions
Rates and water
Carried forward
2022
£
45,859
2,975
178,848
849
1,670
10,137
240,338
2,667
248,165
-
4,400
255,232
371
12,100
508,041
213
2,594
2,807
965
615
53,152
696
2,848
58,276
2021
£
54,401
2,627
149,924
36,235
1,770
11,545
256,502
1,510
79,393
5,625
500
87,028
991
11,500
356,021
257
1,093
1,350
1,126
780
44,340
575
2,064
48,885

This page does not form part of the statutory financial statements

Page 20

Windyway Trust

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

Other trading activities
Brought forward
Rent
Consumables, cleaning & refuse
Light and heat
Repairs and maintenance
Insurance
Storage premises
Telephone
Motor vehicle expenses
Depreciation
FUNDRAISING EVENTS- Purchases
Event costs
Storage premises
Prizes
Closing stock
Charitable activities
Kennel costs
Veterinary fees
Grants paid
Support costs
Finance
Loss on sale of tangible fixed assets
Governance costs
Establishment costs
Legal and professional
Accountancy fees
Bank charges
Total resources expended
Net income
2022
£
58,276
28,300
6,464
4,694
4,337
3,338
9,066
1,051
3,268
5,141
484
134
5,469
820
(1,064)
129,778
107,858
66,956
8,549
183,363
-
3,453
133
4,707
150
8,443
324,391
183,650
2021
£
48,885
28,540
3,853
2,233
18,725
2,906
8,961
983
5,310
6,863
280
-
7,576
650
(965)
134,800
107,915
49,264
3,200
160,379
1,128
4,786
425
3,313
93
8,617
306,274
49,747

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