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2022-12-31-accounts

Reference and Administrative Reference and Administrative Reference and Administrative Details 1to 2
Strategic Report 3to13
Trustees'
Report		 14to 18
Statement of Trustees' Responsibilities 19
Independent Auditors' Report 20to 23
Consolidated Statement of Financial Activities 24to 25
Consolidated Balance Sheet
Balance Sheet 27
Consolidated Statement ofCash Flows 28
Statement of Cash Flows 29
Notes tothe Financial Statements 30to 54

Chair J Cook
Company Registration Number 05434781
Charity Registration Number 1110503
Registered Office Bury Old Road
Edenfield
Ramsbottom
Bury
Lancashire
BLO ORX
The charity is incorporated in England and Wales.
Trustees who are also directors J Cook
under company law IJohnstone
J Mahon
D Corrigan
I Elston
JThornton
V Cooper
D Hart
J Murray (co-opted)
he NS&I income b onds during the year, the bonds will mature
o		 year, the bonds will mature
o		 n 08/01/20
Key Management Personnel Karen Weed, Sanctuary Manager
Vicky MacDonald, Deputy Manager
Solicitors Fieldings Porter
Silverwell Street
Bolton
BL11PT
Auditor Slade 8 Cooper Limited
Statutory
Auditors
Beehive Mill
Jersey Street
Manchester
M4 6JG

EFERENCE AND AD MINISTRATIVE
DETAILS
Accountants Horsfield &Smith
Tower House
269Walmersley Road
Bury
BL96NX
Veterinary Vets4Pets (cats, dogs &small animals)
480 Manchester Road
Bury
BL99NY
Andrew
Melling BVSc, MRCVS (equines		 &.all farm animals)
S35Chorley Old Road
Bolton
BL16AE
Bankers The Royal Bank ofScotland
Direct Business Banking
4'" Floor
1Hardman
Boulevard
Manchester
M3 3AQ

BLEAKHOLT ANIMAL SANcfuARY INDEPENDEpif AUDITORS, REPORT TO ThE MEMBERS OF BLEAKHOLT ANIMAL 5ANcfuARY Because of the inherent limitations of an audrt. there is a risk that we will not detect all irregularitie5, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk 1￿C￿a$e$ the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instantes of non-compliance. The risk is also greater regardin8 irregularities occurrlng due to fraud rather than error, as fraud involves intentional contealment, forgery, collusion, omission or misrepresentation. A further description of our responslbilities is available on the Financial Reporting Council's website at.. https.'//www.frc.org.uk/Our-Work/Audit/Audit-and-assurancelStandards-and-guidance/Standards-and %uidance-for-auditorslAuditors-responsibilities-for-auditlDescription-of-auditors-responsibilities-for- audit.aspx. This description fom)s part ot our auditor's report. Use of our report This report is made solely to the charitable companWs members, as a body. in accordance with Chapter 3 of Part 16 of the Companies Act 20C6 and to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accovnts and Reports) Regulations 2008. OUT audit work has been undertaken so that we might state to the charitable CoMpan￿S members and Its trustees those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the charitable company and the chariiable comp3nTrls members as a body. for our audit work. for thi5 report, or for the opinions we have formed. Christy Yun Hing Lou FCCA DChA CTA Senior Statutory Auditor for and on behoKof Slade & Cooper Limited Statutory Auditors Beehive Mill Jersey Street Manchester M4 6JG Date: Slade & Cooper Limited is eligible to èrt as an auditor in terms of sertion 1212 of the Companies Act 23

YEAR ENDED 3 1DEC EMBER 2022
Unrestricted Restricted Total
funds funds 2022
Note f f f
Income and Endowments from:
Donations
and legacies		 1,130,895 18,428 1,149,323
Charitable
activities		 (Sanctuary services) 167,865 1,500 169,365
Other trading
activities		 226,839 226,839
Investment
income		 3,020 3,020
Total income 1,528,619 19,928 1,548,547
Expenditure
on:
Raising funds 7 (67,132) (67,132)
Charitable
activities		 (Sanctuary services) (1,243,170) (19,853) (1,263,023)
Total expenditure (1,310,302) (19,853) (1,330,155)
Gains/losses
on investment		 assets (17,700) (17,700)
Net income 200,617 75 200,692
Transfers between funds 91,110 (91,110)
Net movement
in funds		 291,727 (91,035) 200,692
Reconciliation
offunds
Total funds brought forward 3,487,896 95,828 3,583,724
Total funds carried forward 3,779,623 4,793 3,784,416

Comparative
state		 ment offinancial activ ities
Unrestricted Restricted Total
funds funds 2021
Note f f E
Income and Endowments from:
Donations
and legacies		 1,305,368 34,348 1,339,716
Charitable
activities		 (Sanctuary services) 74,335 60,000 134,335
Other trading activities 152,064 152,064
Investment
income		 2,086 2,086
Total income 1,533,853 94,348 1,628,201
Expenditure
on:
Raising funds (58,797) (58,797)
Charitable
activities		 (Sanctuary services) (1,163,454) (12,812) (1,176,266)
Total expenditure (1,222,251) (12,812) (1,235,063)
Gains/losses
on investment		 assets 38,729 38,729
Net income 350,331 81,536 431,867
Transfers between funds 19,148 (19,148)
Net movement
in funds		 369,479 62,388 431,867
Reconciliation
offunds
Total funds brought forward 3,118,417 33,440 3,151,857
Total funds carried forward 23 3,487,896 95,828 3,583,724

AS AT31 DECEM BER 2022
2022 2021
Note f f
Fixed assets
Tangible assets 14 1,407,389 1,425,871
Investments 15 168,240
1,407,389 1,594,111
Current assets
Stocks 16 3,669 4,258
Debtors 17 437,647 325,023
Investments 18 272,169 272,150
Cash at bank and in hand 19 1,734,249 1,444,978
2,447,734 2,046,409
Creditors: Amounts falling due within one year 20 (70,707) (56,796)
Net current assets 2,377,027 1,989,613
Net assets 3,784,416 3,583,724
Funds ofthe group:
Restricted 4,793 95,828
Unrestricted income funds
Unrestricted 3,779,623 3,487,896
Total funds 23 3,784,416 3,583,724

AS AT31 DECEM BER 2022
2022 2021
Note f
Fixed assets
Tangible assets 14 1,407,389 1,425,871
Investments 15 100 168,340
1,407,489 1,594,211
Current assets
Debtors 17 438,331 326,228
Investments 18 272,169 272,150
Cash at bank and in hand 19 1,726,268 1,432,026
2,436,768 2,030,404
Creditors: Amounts falling due within one year 20 (68,303) (54,173)
Net current assets 2,368,465 1,976,231
Net assets 3,775,954 3,570,442
Funds ofthe charity:
Restricted 4,793 95,828
Unrestricted income funds
Unrestricted 3,771,161 3,474,614
Total funds 23 3,775,954 3,570,442

FOR THE YEAR ENDE D 31DECEMBE R 2022
2022 2021
Note f f
Cash flows from operating activities
Net cash income 200,692 431,867
Adjustments
to cash flows		 from non-cash items
Depreciation 91,895 104,077
Investment
income		 (3,020) (2,086)
Loss on disposal ofinvestments 17,700
Revaluation
ofinvestments		 (38,729)
307,267 495,129
Working capital adjustments
Decrease in stocks 16 589 296
Increase
in debtors		 17 (112,624) (47,853)
Increase/(decrease)
in creditors		 20 13,911 27,525
Net cash flows from operating activities 209,143 420,047
Cash flows from investing activities
Interest receivable
and similar		 income 6 3,020 2,086
Purchase oftangible fixed assets 14 (73,413) (16,650)
Sale ofinvestments 150,540
Net cash flows from investing activities 80,147 14,564)
Net increase
in cash and cash		 equivalents 289,290 405,483
Cash and cash equivalents at 1January 1,717,128 1,311,645
Cash and cash equivalents at 31December 25 2,006,418 1,717,128
Reconciliation ofnet cash flow to movement in net funds
Increase
in cash		 289,290 405,483
Net funds at 1January 2022 1,717,128 1,311645
Net funds at 31December 2022 2,006,418 1,717,128

2022 2021
Note f f
Cash flows from operating activities
Net cash income 205,512 426,873
Adjustments
to cash flows		 from non-cash items
Depreciation 91,895 104,077
Investment
income		 (3,020) (2,086)
Loss on disposal of investments 17,700
Revaluation
ofinvestments		 (38,729)
312,087 490,135
Working capital adjustments
Increase
in debtors		 17 (112,103) (48,112)
Increase/(decrease)
in creditors		 20 14,130 27,633)
Net cash flows from operating activities 214,114 414,390
Cash flows from investing activities
Interest receivable
and similar		 income 6 3,020 2,086
Purchase oftangible
fixed		 assets 14 (73,413) (16,650)
Sale of investments 150,540
Net cash flows from investing activities 80,147 14,564
Net increase
in cash and cash		 equivalents 294,261 399,826
Cash and cash equivalents at 1 January 1,704,176 1,304,350
Cash and cash equivalents at 31December 25 1,998,437 1,704,176

estimated
residual
value, over their expected		 estimated
residual
value, over their expected		 useful economic life as follows:
Asset class Depreciation method and rate
Freehold land nil
Freehold building 296(50years straight line)
Stables, kennels, catteries 109'(10years straight line)
Vehicles 8 equipment 20%(5years straight line)

Total
Designated
f		 General
f		 Restricted
f		 2022
f
Donations and legacies;
Donations 340,228 1,318 341,546
Legacies 790,667 1,000 791,667
Regular giving and capital
donations 16,110 16,110
1,130,895 18,428 1,149,323
Unrestricted
Total
Designated General Restricted 2021
f f f f
Donations and legacies;
Donations 330,569 200 330,769
Legacies 922,279 15,000 937,279
Grants, including capital grants;
Government grants 52,520 52,520
Regular giving and capital
donations 19,148 19,148
1,305,368 34,348 1,339,716

Total
Designated
f		 General
f		 Restricted
f		 2022
Rehoming cats gf. dogs 95,115 95,115
Bolton Guild of Help 10,000 10,000
ADCH/MARS 1,500 1,500
Mersey Rivers Trust 62,750 62,750
167,865 1,500 169,365

Total
Designated General Restricted 2021
f f f f.
SupportAdoption 4,053 4,053
Rehoming cats &dogs 59,449 59,449
Bolton Guild of Help 7,000 7,000
Other grants 3,833 3,833
Battersea Dogs &Cats Home 10,000 10,000
Pets at Home 50,000 50,000
74,335 60,000 134,335

Total
Designated
f		 General 2022
f
Turnover of Bleakholt Shop 26,894 26,894
Charity shops 134,178 134,178
Open days &stalls 10,941 10,941
Tearoom sales 18,197 18,197
Membership 335 335
Sundry 36,294 36,294
199,945 26,894 226,839
Unrestricted
Total
Designated General 2021
f f f
Turnover of Bleakholt Shop 20,932 20,932
Charity shops 73,341 73,341
Open days &stalls 4,280 4,280
Tearoom sales 8,213 8,213
Membership 755 755
Sundry 44,543 44,543
131,132 20,932 152,064

Unrestricted Unrestricted
Total
Designated General 2022
f f f
Other investment income 3,020 3,020
Unrestricted
Tot,al
Designated General 2021
f f f
Other investment income 2,086 2,086

Total
Designated
f		 General
f		 2022
f
Premises costs 33,699 1,400 35,099
Goods for resale 5,051 5,051
Sundry 8,821 8,821
Trading subsidiary costs 18,161 18,161
47,571 19,561 67,132
Unrestricted
Total
Designated General 2021
f f f
Premises costs 36,109 1,400 37,509
Goods for resale 2,672 2,672
Sundry 7,803 7,803
Trading subsidiary costs 10,813 10,813
46,584 12,213 58,797

Total
Note Designated
f		 General
f		 Restricted 2022
f
Staff costs 665,951 665,951
Animal feed,
cleaning
&other		 48,607 562 49,169
Veterinary fees 202,518 18,846 221,364
Premises costs 124,924 124,924
Office &
administration 49,961 11,003 60,964
Insurance 13,130 13,130
Legal &
professional 29,081 1,150 30,676
Depreciation 91,895 91,895
Governance costs 4,950 4,950
1,231,017 12,153 19,853 1,263,023

Unrestricted Unrestricted
Total
Note Designated
f		 General
f		 Restricted
f		 2021
f
Staff costs 580,154 580,154
Allocated support
costs 200 200
Animal feed,
cleaning &other 54,079 54,079
Veterinary fees 193,807 193,807
Premises costs 135,844 12,612 148,456
Office &
administration 46,989 2,675 49,664
Insurance 11,775 11,775
Legal &
professional 28,504 1,050 29,554
Depreciation 104,077 104,077
Governance costs 4,500 4,500
1,159,729 3,725 12,812 1,176,266
Unrestricted Unrestricted
Total
Designated General 2022
f f f
Audit ofthe financial statements 4,950 4,950
4,950 4,950
Unrestricted
Total
Designated General 2021
f f f
Audit ofthe financial statements 4,500 4,500
4,500 4,500
Basis ofapportionment is Governance.

Net incoming resources for the year include:
2022 2021
f f
Audit fees 4,950 4,500
Loss on disposal ofinvestments 17,700
Depreciation offixed assets 91,895 104,077

12Staff costs
The aggregate
payroll costs were as follows:
2022 2021
f f
Staff costs during the year were:
Wages and salaries 614,080 531,337
Social security costs 37,306 35,525
Pension costs 14,565 13,292
665,951 580,154

Group
Stables,
kennels
Vehicles & catteries & Freehold land
equipment
f		 fixtures
f		 and buildings
f		 Total
f
Cost
At 1January 2022 106,197 752,200 1,591,496 2,449,893
Additions 1,445 71,968 73,413
At 31December 2022 107,642 752,200 1,663,464 2,523,306
Depreciation
At 1January 2022 100,904 487,231 435,887 1,024,022
Charge for the year 5,342 54,663 31,890 91,895
At 31December 2022 106,246 541,894 467,777 1,115,917
Net book value
At 31December 2022 1,396 210,306 1,195,687 1,407,389
At 31December 2021 5,293 264,969 1,155,609 1,425,671

Charity
Stables,
kennels
Vehicles & catteries & Freehold
land
equipment
f		 fixtures
f		 and buildings
f		 Total
f
Cost
At 1January 2022 106,197 748,029 1,591,496 2,445,722
Additions 1,445 71,968 73,413
At 31December 2022 107,642 748,029 1,663,464 2,519,135
Depreciation
At 1January 2022 100,904 483,060 435,887 1,019,851
Charge for the year 5,342 54,663 31,890 91,895
At 31December 2022 106,246 537,723 467,777 1,111,746
Net book value
At 31December 2022 1,396 210,306 1,195,687 1,407,389
At 31December 2021 5,293 264,969 1,155,609 1,425,871

Columbia
Threadneedle
Fund
Management
Ltd- CT
Investment
Funds Total
f f
168,240 168,240
(168,240) ~168,240
168,240 168,240

Charity
2022 2021
f f
Shares in group undertakings and participating interests 100 100
Other investments 168,240
100 168,340
Shares in group undertakings and participating interests
Unlisted
shares in
Bleakholt
Shop Limited
f		 Total
Cost
At 1January 2022 100 100
At 31December 2022 100 100
Net book value
At 31December 2022 100
At 31December 2021 100 100
Other investments
Columbia
Threadneedle
Fund
Management
Ltd - CT
Investment
Funds Total
f f
Cost or Valuation
At 1January 2022 168,240 168,240
Disposals (168,240) ~(168,240
At 31December 2022
Net book value
At 31December 2022
At 31December 2021 168,240 168,240

2022 2021
Profit and loss account f
Turnover 26,894 20,932
Cost ofsales (18,161) (10,813)
Administration costs (2,979) (3,439)
Donation to parent charity (10,574) (1,686)
(4,820) 4,994
2022 2021
Balance sheet f E
Current assets 11,750 17,310
Creditors: Amounts falling due within one year (3,188) (3,928)
8,562 13,382
Called up share capital 100 100
Profit and loss account 8,462 13,282
8,562 13,382

Group Charity
2022 2021 2022 2021
f f f f
Stocks 3,669 4,258
17Debtors
Group Charity
2022 2021 2022 2021
f f f
Due from group undertakings 684 1,205
VAT recoverable 14,401 16,090 14,401 16,090
Other debtors & prepayments 423,246 308,933 423,246 308,933
437,647 325,023 438,331 326,228
18Current asset investments
Group Charity
2022 2021 2022 2021
f f 'f f
NS&l account 181,161 181,142 181,161 181,142
Skipton Building Society 3year
fixed bond 41,008 41,008 41,008 41,008
NS8 I guaranteed income bond 50,000 50,000 50,000 50,000
272,169 272,150 272,169 272,150
19Cash at bank and in hand
Group Charity
2022 2021 2022 2021
f f f f
Short term cash investments
(less than 3 months maturity
date) 165,199 65,899 165,199 65,899
Short-term deposits 1,425,278 1,276,121 1,425,278 1,276,121
Cash at bank 143,772 102,958 135,791 90,006
1,734,249 1,444,978 1,726,268 1,432,026

20 Creditors: a mounts
falling du		 e within one year
Group Charity
2022 2021 2022 2021
f f f f
Trade creditors 35,680 33,258 34,426 31,685
Other taxation and social
security 8,560 8,196 8,560 8,196
Other creditors 318 777 318 777
Accruals 26,149 14,565 24,999 13,515
70,707 56,796 68,303 54,173

Total future
minimum
lease payments
under non-c		 ancellable
operating
leases are as fol		 lows:
2022 2021
f f
Land and buildings
Within one year 18,500 11,300
Between one and five years 17,733 18,833
36,233 30,133

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2022
General
f		 Designated
f		 Restricted
f		 Total funds
f
Tangible fixed assets 1,407,389 1,407,389
Current assets 1,579,169 863,772 4,793 2,447,734
Current liabilities (70,707) (70,707)
Total net assets 1,508,462 2,271,161 4,793 3,784,416
Unrestricted
2021
General Designated Restricted Total funds
f
Tangible fixed assets 1,425,871 1,425,871
Fixed asset investments 168,240 168,240
Current assets 1,401,838 548,743 95,828 2,046,409
Current liabilities (56,796) (56,796)
Total net assets 1,513,282 1,974,614 95,828 3,583,724

Group
Note At 1January
2022		 At 31
December
2022
f
Cash at bank and in hand 1,444,978 289,271 1,734,249
Current asset investments 18 272,150 19 272,169
1,717,128 289,290 2,006,418
At1January
2021		 C h fl At 31
December
2021
f
Cash at bank and in hand 19 1,040,789 404,189 1,444,978
Current asset investments 18 270,856 1,294 272,150
1,311,645 405,483 1,717,128
Charity
Note At1January
2022		 C hfl At 31
December
2022
f
Cash at bank and in hand 1,432,026 294,242 1,726,268
Current asset investments 18 272,150 19 272,169
1,704,176 294,261 1,998,437
At 1January
2021		 At 31
December
2021
f
Cash at bank and in hand 19 1,033,494 398,532 1,432,026
Current asset investments 18 270,856 1,294 272,150
1,304,350 399,826 1,704,176