**Charity Registration No. 1108726**
**Company Registration No. 05226688 (England and Wales)**
## **TECKELS ANIMAL SANCTUARIES**
## **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 SEPTEMBER 2020**
**PAGES FOR FILING WITH REGISTRAR**
## **TECKELS ANIMAL SANCTUARIES**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** Mr G Ridd Mr C V Free Mr P Barrett (Appointed 24 October 2019) Mrs J Bisley **Treasurer** Mrs K Mathews **Secretary** Mr C V Free **Charity number** 1108726 **Company number** 05226688 **Principal address** Bristol Road Whitminster Glos GL2 7LU **Registered office** Bristol Road Whitminster Glos GL2 7LU **Independent examiner** Griffiths Marshall Beaumont House 172 Southgate Street Gloucester GL1 2EZ **Bankers** Lloyds 12 Rowcroft Stroud Gloucestershire **Solicitors** Veale Wasbrough Vizards LLP Narrow Quay House Narrow Quay Bristol BS1 4QA **Insurance** R & Q Commercial Risk Services Ltd 1 Cornhill London EC3V 3ND
## **TECKELS ANIMAL SANCTUARIES**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8 - 17|
## **TECKELS ANIMAL SANCTUARIES**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2020**_
The trustees present their report and financial statements for the year ended 30 September 2020.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum of Association , the Companies Act 2006 and “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 2015)”
## **Structure, governance and management**
The charity is a company limited by guarantee.
The trustees, who are also the directors for the purpose of company law, and who served during the year were:
Mr G Ridd Mr C V Free Mr P Barrett (Appointed 24 October 2019) Mrs J Bisley D Ellis (Appointed 22 June 2020 and resigned 26 October 2020)
The Charity is governed by a Board of Trustees, drawn from the local area who are able to bring particular skills or expertise to the management of the Charity. Trustees are appointed by members at the Annual General Meeting or co-opted by the board when considered appropriate. There is a maximum of nine trustees and three for a quorum.
Trustee meetings are held monthly to review all areas of the Charity and subsidiary company’s activities. Management staff are invited to attend as required to provide further data on specific issues. The trustees have identified the major risks to which the Charity is exposed. These have been reviewed and systems have been established to mitigate risks in all areas.
Trustee recruitment is done through the charity's website and newsletter, volunteer sourcing websites and by recommendation. Induction of new Trustees comprises of a meeting with the Chair to review the Charity's activities and objectives, they are then invited to attend the next Board meeting to give a short overview of their background to the rest of the Board. The Trustees then take a vote and, if the candidate is deemed suitable and with appropriate skills, they join the Board as a Co-opted Trustee. They are provided comprehensive information detailing the requirements and responsibilities of a Trustee together with a copy of the latest Financial Statements, a copy of the Charity’s governing document and reference material to familiarise themselves with the work of the charity.
## **Related Parties**
Teckels Animal Sanctuaries (TAS) has a wholly owned trading subsidiary, Teckels Boarding Kennels (TBK Ltd.), Company Registration Number 05024252. All profits from this company are covenanted to the Charity.
- 1 -
## **TECKELS ANIMAL SANCTUARIES**
## **TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2020**_
## **Risk Management**
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Objectives and activities**
The charity's objective per the Memorandum is the protection and benefit of animals of all kinds, including their protection and preservation from cruelty, suffering, ill-usage, distress or sickness, or who are otherwise in need of care and attention.
The charity's aims are interpreted by the trustees to include the welfare and rehoming of animals given to our care, including veterinary bills and homing costs. The policies adopted in furtherance of these aims are to provide a safe shelter for the animals and ensure that the homes to which they are rehomed are suitable.
We strive to maximise the profitability of business opportunities at Teckels in order that the trading company may make larger contributions to the charity. Any bequests or large donations can be directed into savings accounts for site improvements and investment.
The trustees pay due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake and regularly monitor the level of reserves. The reserves policy has a target of three months of operating costs to be kept in reserve. The minimum reserve level is six weeks of operating costs maintained in the bank. The trustees consider that reserves at this level will allow them to continue the charity's current activities whilst making modest improvements to the centre and its facilities.
All staffing, administration and accounting systems continue to be reviewed where felt appropriate. The trustees recognise their duty of care to the staff employed for this purpose and to the volunteers who provide invaluable and additional assistance. The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities.
- 2 -
## **TECKELS ANIMAL SANCTUARIES**
## **TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2020**_
## **Year in review**
Our financial year October 2019 – September 2020 has been a very challenging one for the charity along with many other businesses around the world.
The period commenced with the Charity in a financially strong position following the previous years hard work. An exciting and innovative 5-year strategy had been signed off by the Trustees and we were looking to invest in the estate to improve facilities for our animals.
Other proposals included:
1. To diversify and significantly grow income streams
2. Refurbish existing kennels and cattery facilities
3. To work more closely with other sanctuaries in terms of funding opportunities and service
4. Upgrade the rescue cattery
5. Install all weather surfaces to the paddocks
6. Further engage with local business in joint projects
7. Develop and grow further partnerships within the local community.
Unfortunately, as we all know, the COVID-19 pandemic forced us to drastically review our plans.
Due to the enforced lock down, boarding income stopped. The Charity relies heavily on this income, and although seasonal, this had the potential to close the Charity as in previous years this income had formed 50% of our total annual income figure.
However, it is due to the hard work and commitment of all staff that the Charity was able to weather this storm
by applying the following strategies:
1. Utilising the Government furlough scheme and securing COVID-19 grants
2. Interrogating and reducing all expenditure budget lines where possible including closing reception.
3. Developing new income streams through social media and working with partners to hold virtual events
4. Implementing strict COVID-19 measures and risk assessments.
5. Reorganising staff rotas to reduce potential infection opportunities.
6. Restricting site access and volunteer activity whilst holding fund raising events in a COVID-19 compliant manner.
Along with many others, Teckel's also witnessed an increase in animals requiring rehoming and had to balance this against the direction from the ADCH to stop rehoming. Further demands are expected as furlough ends and people return to work or experience financial pressures.
We continued to develop partnering contacts including FHT and Stroud Council to ensure that we maintained
these provisions.
The Trustees greatly appreciate the consistent hard work and effort from the staff during this incredibly difficult period to ensure the viability and longevity of the Charity.
As a result of the implementation of the above total income at 30th September 2020 was £302,381 down £40,109 on the previous year.
## **Volunteers**
A large number of volunteers came forward to support the Charity, with the recruitment of a Volunteer Coordinator enabling us to manage and support our fantastic volunteer groups.
All volunteers receive an induction prior to joining us and we now run volunteer social media groups and
training events.
There are a number of volunteer lead initiatives working through committee structures to support and develop the charity.
- 3 -
## **TECKELS ANIMAL SANCTUARIES**
## **TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2020**_
## **Future plans**
Proposed plans for 20 20 -202 1 :
1. To diversify and significantly grow income streams
2. Refurbish existing kennels and cattery facilities
3. To work more closely with other sanctuaries in terms of funding opportunities and service
4. Upgrade the rescue cattery
5. Install all weather surfaces to the paddocks
6. Further engage with local business in joint projects
7. Develop and grow further partnerships within the local community.
The trustees' r eport was approved by the Board of Trustees.
Mr G Ridd Trustee Dated: 13 May 2021
- 4 -
## **TECKELS ANIMAL SANCTUARIES**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TECKELS ANIMAL SANCTUARIES**
I report to the trustees on my examination of the financial statements of Teckels Animal Sanctuaries (the charity) for the year ended 30 September 2020.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants England & Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no 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 charity as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
- 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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 financial statements to be reached.
Griffiths Marshall
Beaumont House 172 Southgate Street Gloucester GL1 2EZ
Dated: 13 May 2021
- 5 -
## **TECKELS ANIMAL SANCTUARIES**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 30 SEPTEMBER 2020**_
|||**Unrestricted**|Unrestricted|
|---|---|---|---|
|||**funds**|funds|
|||**2020**|2019|
||**Notes**|
**£**|**£**|
|**Income and endowments from:**||||
|Donations and legacies|**3**|171,904|232,728|
|Incoming resources from charitable activities|**4**|107,474|109,391|
|Other income|**5**|3,003|371|
|**Total income**||282,381|342,490|
|**Expenditure on:**||||
|Charitable activities|**6**|326,595|272,435|
|**Net (expenditure)/income for the year/**||||
|**Net movement in funds**||(44,214)|
70,055|
|Fund balances at 1 October 2019||617,043|546,988|
|**Fund balances at 30 September 2020**||572,829|617,043|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 6 -
## **TECKELS ANIMAL SANCTUARIES**
## **BALANCE SHEET**
## _**AS AT 30 SEPTEMBER 2020**_
|**Notes**
**Fixed assets**
Tangible assets
**10**
Investments
**11**
**Current assets**
Debtors
**12**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**14**
Net current assets
**Total assets less current liabilities**
**Creditors: amounts falling due after**
**more than one year**
**15**
**Net assets**
**Income funds**
Unrestricted funds|**2020**
**£**
9,402
112,116
121,518
(87,983)|**£**
595,314
1
595,315
33,535
628,850
(56,021)
572,829
572,829
572,829|**2019**
**£**
2,740
109,997
112,737
(44,939)|**£**
615,839
1
615,840
67,798
683,638
(66,595)
617,043
617,043
617,043|
|---|---|---|---|---|
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on 13 May 2021
Mr G Ridd
## **Trustee**
## **Company Registration No. 05226688**
- 7 -
## **TECKELS ANIMAL SANCTUARIES**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 SEPTEMBER 2020**_
## **1 Accounting policies**
## **Charity information**
Teckels Animal Sanctuaries is a private company limited by guarantee incorporated in England and Wales. The registered office is Bristol Road, Whitminster, Glos, GL2 7LU.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006 and "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Incoming resources**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised in the accounts as they are received and the charity is entitled to the benefit of the legacy.
- 8 -
## **TECKELS ANIMAL SANCTUARIES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2020**_
## **1 Accounting policies**
**(Continued)**
## **1.5 Resources expended**
Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.
Support costs are those costs incurred directly in support of expenditure on the objects of the Charity. Governance costs are those incurred in connection with the administration of the the Charity and compliance with constitutional and statutory requirements.
All resources expended are ex clu sive of VAT.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Land and buildings 2% straight line Fixtures, fittings & equipment 25% straight line Motor vehicles 25% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
## **1.7 Fixed asset investments**
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year . Transaction costs are expensed as incurred.
A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
## **1.8 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .
## **1.9 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
- 9 -
## **TECKELS ANIMAL SANCTUARIES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2020**_
## **1 Accounting policies**
**(Continued)**
## **1.10 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.11 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 10 -
## **TECKELS ANIMAL SANCTUARIES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2020**_
## **3 Donations and legacies**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2020**|2019|
||**£**|£|
|Donations and gifts|112,517|228,001|
|Gift aid and commissions received|19,387|4,727|
|Covid grant|40,000|-|
||171,904|232,728|
- 11 -
## **TECKELS ANIMAL SANCTUARIES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2020**_
## **4 Incoming resources from charitable activities**
|**Adoptions**
**Sponsorship**
**Membership**
**Fundraising**
**Shop Sales**
**2020**
**2020**
**2020**
**2020**
**2020**
**£**
**£**
**£**
**£**
**£**
Sales within charitable activities
28,548
1,059
12,728
42,571
2,768
Charitable rental income
19,800
-
-
-
-
48,348
1,059
12,728
42,571
2,768|**Total**
**2020**
**£**
87,674
19,800
107,474|**Total**
**2019**
**£**
89,748
19,643
109,391|
|---|---|---|
- 12 -
## **TECKELS ANIMAL SANCTUARIES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2020**_
## **5 Other income**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2020**|2019|
||**£**|£|
|Other income|3,003|371|
|**_Charitable activities_**|||
||**Adoption**|**Adoption**|
||**costs**|**costs**|
||**2020**|**2019**|
||**£**|**£**|
|Staff Costs|177,614|117,000|
|Depreciation and impairment|22,209|22,572|
|Vet Fees|53,027|37,421|
|Bedding|-|20|
|Pet ID|-|558|
|Animal Feeds|2,318|700|
||255,168|178,271|
|Share of support costs (see note 7)|64,594|84,710|
|Share of governance costs (see note 7)|6,833|9,454|
||326,595|272,435|
## _**6 Charitable activities**_
- 13 -
## **TECKELS ANIMAL SANCTUARIES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2020**_
|**7**
**Support costs**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Operating lease charges
-
-
Rates
3,417
-
Insurances
1,828
-
Heat & light
8,654
-
Repairs & maintenance
12,089
-
Postage & stationery
3,492
-
Telephone
1,287
-
Motor running
2,607
-
Equipment hire
4,478
-
Travelling
1,358
-
Sundry
25,384
-
Accountancy
-
1,300
Legal and professional
-
3,590
Bank loan interest
-
1,598
Bank charges
-
345
Consultancy fees
-
-
64,594
6,833
Analysed between
Charitable activities
64,594
6,833|**2020**
**£**
-
3,417
1,828
8,654
12,089
3,492
1,287
2,607
4,478
1,358
25,384
1,300
3,590
1,598
345
-
71,427
71,427|Support
costs
Governance
costs
£
£
2,755
-
1,521
-
1,336
-
3,422
-
9,413
-
2,760
-
1,364
-
4,042
-
5,257
-
168
-
52,672
-
-
1,840
-
3,034
-
1,819
-
750
-
2,011
84,710
9,454
84,710
9,454|2019
£
2,755
1,521
1,336
3,422
9,413
2,760
1,364
4,042
5,257
168
52,672
1,840
3,034
1,819
750
2,011
94,164
94,164|
|---|---|---|---|
Governance costs includes payments to the independent examiners of £ 1,300 (2019- £ 1,300 ) for accountancy and examination fees.
## **8 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **9 Employees**
|**Employment costs**|**2020**|**2019**|
|---|---|---|
||**£**|**£**|
|Wages and salaries|177,614|117,000|
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## **TECKELS ANIMAL SANCTUARIES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2020**_
## **10 Tangible fixed assets**
|**Cost**
At 1 October 2019
Additions
At 30 September 2020
**Depreciation and impairment**
At 1 October 2019
Depreciation charged in the year
At 30 September 2020
**Carrying amount**
At 30 September 2020
At 30 September 2019|**Land and**
**buildings**
**Fixtures,**
**fittings &**
**equipment**
**Motor vehicles**
**£**
**£**
**£**
736,815
53,451
6,400
-
1,684
-
736,815
55,135
6,400
136,502
39,420
4,905
14,736
7,099
374
151,238
46,519
5,279
585,577
8,616
1,121
600,313
14,031
1,495|**Total**
**£**
796,666
1,684
798,350
180,827
22,209
203,036
595,314
615,839|
|---|---|---|
Investment properties rented to another group entity have been accounted for using the cost model.
## **11 Fixed asset investments**
||**Other**|
|---|---|
||**investments**|
|**Cost or valuation**||
|At 1 October 2018 & 30 September 2019|1|
|**Carrying amount**||
|At 30 September 2020|1|
|At 30 September 2019|1|
- 15 -
## **TECKELS ANIMAL SANCTUARIES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2020**_
|**11**
**Fixed asset investments**
Other investments comprise:
**Notes**
Investments in subsidiaries
**17**
**12**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income
**13**
**Loans and overdrafts**
Bank loans
Payable after one year
**14**
**Creditors: amounts falling due within one year**
Other taxation and social security
Trade creditors
Amounts owed to subsidiary undertakings
Other creditors
Accruals and deferred income
**15**
**Creditors: amounts falling due after more than one year**
**Notes**
Bank loans
**13**|**(Continued)**
**2020**
**2019**
**£**
**£**
1
1
**2020**
**2019**
**£**
**£**
7,975
1,247
1,427
1,493
9,402
2,740
**2020**
**2019**
**£**
**£**
56,021
66,595
56,021
66,595
**2020**
**2019**
**£**
**£**
1,289
(7,276)
16,937
3,677
18,391
(2,828)
50,000
50,000
1,366
1,366
87,983
44,939
**2020**
**2019**
**£**
**£**
56,021
66,595|
|---|---|
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## **TECKELS ANIMAL SANCTUARIES**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 SEPTEMBER 2020**_
## **16 Related party transactions**
There were no disclosable related party transactions during the year (2019 - none).
## **17 Subsidiaries**
These financial statements are separate charity financial statements for Teckels Boarding Kennels Ltd.
Details of the charity's subsidiaries at 30 September 2020 are as follows:
|**Name of undertaking**|**Registered**|**Nature of business**|**Class of**|**% Held**|
|---|---|---|---|---|
||**office**||**shares held**|**Direct**|
|Teckels Boarding Kennels|UK|Animal Boarding Kennels|Ordinary|100|
|Ltd|||shares||
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