**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|
|---|---|---|
This page does not form part of the statutory financial statements
Page 21