2023-09-30-accounts - Pets As Therapy

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Contents
Legal and Administrative Information
Trustees' Annual Report
Independent Auditor's Report
Statement of Financial Activities	12
Balance Sheet	13
Statement ofCash Flows	14
Notes to the Financial Statements	15

Legal and	Legal and	Administrative	Administrative	Information
Charity name				Pets As Therapy
Charity registration			no	1112194(England	&	Wales)
				SC038910(Scotland)
Company	registration		no	05311186
Registered		office		Hampden House
				Monument Business		Park
				Warpsgrove Lane
				Chalgrove
				Oxfordshire OX44	7RW
Trustees				Louise Berth —Appointed			1June	2023
				Hemnomita Chana	-Appointed			1June 2023
				Janine Edgar —Appointed			1June	2023
				Simon Fletcher —Resigned			as Chair 31December 2023
				Julia Garner —Resigned 28February 2023
				Suzanne Gwyn
				Anna Hall
				Helen Morrell -Appointed			1June 2023
				Alexandra Morton	-Appointed			1June 2023
				Peter Portlock
				Kathryn Rhodes
				Scott Smith —Resigned 9 December 2022
				Carol Warner
				Sarah Webbe-Vice		Chair
				lan Windsor
Chief Executive				Clare Davis- Resigned 30			September 2023
Independent		Auditor		Caroline Webster	FCA
				UHY Ross Brooke
				Suite I Windrush Court
				Abingdon Business	Park
				OX14 1SY
Accountants				SPXOxford Ltd
				Peace House
				Oxford
				OX1 1LD
Principal	bankers			NatWest
				718London Road
				Aylesford
				Kent
				ME20 6AN

or the year ended 30	September 2	023
		unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Furlds f	Funds f	2023 E	Funds	Funds f	2022 E
	Notes
Income from:
Donations and legacies Charitable activities		606,021 76,273	147,052	753,073 76,273	487,065 58,976	71,852	558,917 58,976
Investments		4,079		4,079	240		240
Otherincome		2,548		2,548	2,301		2,301
Totalincome		688,921	147,052	835,973	548,582	71,852	620,434
Expenditure on: Raising funds Charitable activities	6 7	168,077 455,721	11,146 45,469	179,223 501,190	141,004 360,819	599 2,432	141,603 363,251
Total expenditure		623,798	56,615	680,413	501,823	3,031	504,854
Net income/-expenditure		65,123	90,436	155,559	46,759	68,821	115,580
Transfers between					528	-528
funds
Net movement in funds		65,123	90,436	155,559	47,287	68,293	115,580
Reconciliation of
funds:
Total funds brought	forwards	397,441	68,293	465,734	350,154		350,154
Total funds carried	forward	462,564	158,729	621,293	397,441	68,293	465,734

s at 30Septembe	r 2023
						2022
		Notes
FIXEDASSETS
Tangible Assets		12		7,358			8,944
CURRENTASSETS
Stock			11,437		9,129
Debtors		13	59,007		16,419
Cash at bank			567,827		468,423
			638,271		493,971
CREDITORS: Amounts	falling due within				—37,181
one year
NET CURRENT ASSETS				613,935			456,790
NET AS5ETS				621,293			465,734
FUNDS
INCOME FUNDS
Unrestricted Income funds		15		462,564			397,441
Designated funds
Restricted Income funds		16		158,729			68,293
TOTAL INCOME FUNDS				621,293			465,734

		Unrestricted	Restricted	2023	Unrestricted	Restricted	2022
		fundsf	funds	f	funds f	funds f	f
	Notes
Cash used in operating activities	19	9,329	90,436	99,765	90,946	68,293	159,239
Cash flows from investing
activities
Dividends and interest from investments		4,079		4,079			240
Proceeds from the sale of
fixed assets
Purchase offixed assets		-4,440		—4,440	—4,119		-4,119
Cash provided by (used in)		-361		-361	-3,879		-3,879
investing activities
Increase (decrease) in cash
and cash equivalents in the		8,968	90,436	99,404	87,067	68,293	155,360
year
Cash and cash equivalents
at the beginning ofthe		400,130	68,293	468,423	313,063		313,063
year
Total «ash and cash
equivalents at the end of	20	409,098	158,729	567,827	400,130	68,293	468,423
the year

					Total			Total
			Unrestricted	Restricted	Funds	Unrestricted	Restricted	Funds
					2023			2022
					f			f
Membership		subscriptions	133,057		133,057	110,595		110,595
Donations			178,056		178,056	130,329		130,329
Corporate	partnerships		21,092		21,092	126,529		126,529
Legacies			109,866		109,866	30,112		30,112
Grants			163,950	147,052	311,002	89,500	71,852	161,352
			606,021	147,052	753,073	487,065	71,852	558,917

3. Charitable	activities
				Total			Total
		Unrestricted	Restricted	Funds	Unrestricted	Restricted	Funds
				2023			2022
				f			f
Branded merchandise		51,157		51,157	40,721		40,721
Events		300		300	1,627		1,627
Establishment	income	24,815		24,&15	17,228		17,228
Other income					-600		-600
		76,272		76,272	58,976		58,976
4. Investment	income
				Total			Total
		Unrestricted	Restricted	Funds	Unrestricted	Restrilcted	Funds
				2023			2022
				f			f
Bank interest		4,079		4,079	240		240
		4,079		4,079	240		240

				Total			Total
		Unrestdicted	Restricted	Funds	Unrestricted	Restricted	Funds
				2023			2022
Google	Ads	2,548		2,548	2,301		2,301
		2,548		2,548	2,301		2,301

. Expenditure	on	raising	funds
					Total			Total
			Unrestricted	Restricted	Funds	Unrestricted	Restricted	Funds
					2023			2022
					6			6
Staff costs			43,970	6,179	50,150	34,501	284	34,785
Marketing Events and awareness		raising	34,130 17,001	3,105 62	37,235 17,063	36,509 15,314		36,509 15,314
Salesforce			23,091	1,800	24,891	19,231	315	19,546
Website update			8,475		8,475	6,558		6,558
Other fundraising	costs		41,409		41,409	28,891		28,891
			168,076	11,146	179,222	141,004	599	141,603

					Total			Total
			Unrestricted	Restricted	Funds	Unrestricted	Restricted	Funds
					2023			2022
					g			6
Staff costs			249,166	35,017	284,183	195,505	1,607	197,112
Stafftravel and subsistence			30,983	2,616	33,599	13,379	508	13,887
Merchandise purchases stock movement		and	31,797		31,797	25,080		25,080
Office costs			58,341	3,473	61,814	59,718	192	59,910
Accountancy	costs		16,614		16,614	15,553		15,553
Legal costs						480		480
Professional	support		10,083	1,205	11,288	18,913		18,913
Insurance			6,446	1,105	7,551	6,867		6,867
Recruitment			4,135	124	4,259	944	125	1,069
Volunteer costs			11,136	1,391	12,527	9,375		9,375
Bank charges			1,319		1,319	867		867
Depreciation			6,025		6,025	5,307		5,307
Governance			29,677	539	30,216	8,831		8,831
			455,722	45,470	501,192	360,819	2,432	363,251

. Governance	costs
				Total			Total
		Unrestricted	Restricted	Funds	Unrestricted	Restricted	Funds
				2023f			2022 f
Trustee expenses		985		985	1,879		1,879
Meeting expenses		804		804	352		352
Other governance	costs	21,227		21,227
Audit fee		6,661	539	7,200	6„600		6,600
		29,677	539	30,216	8,831		8,831

				2023	2022
				f	f
Depreciation				6,025	5,307
Operating		lease rentals:
Land	&buildings			27,742	26,450
Audit	fee			7,200	6,600
0.	Staff costs		and emoluments
				2023	2022
				f	f
Gross	salaries			305,651	209,999
Employer's		NIC		22,256	14,710
Employer's		pension		5,910	4,699
Agency/temporary			staff	391	2,489
				334,208	231,897

		2023	2022
			f
Within	1year	7,128	6,798
Within	2to5years
After	more than 5years
		7,128	6,798

12. Tangible fixed asse	ts
		Server	Fixtures 8t fittings	Total
			E
COST
At 1October 2022		16,319	38,377	54,696
Additions			4,440	4,440
Disposals
At 30September 2023		16,319	42,817	59,136
DEPRECIATION
At 1October 2022		13,225	32,527	45,752
Charge for the year		3,094	2,932	6,026
Disposals
At 30September 2023		16,319	35,459	51,778
NET BOOK VALUE
At 30September 2023			7,358	7,358
At 30September 2022		3,094	5,850	8,944
13. Debtors
		2023	2022
		E
Trade debtors		2,598	1,867
Other debtors		52,487	11,000
Pre payments		3,922	3,552
		59,007	16,419
14. Creditors: amounts	falling due within	one year
		2023	2022
		E	E
Trade creditors		9,079	10,239
Pensions payable		1,220	866
HMRC payable		6,837	5,246
Accruais		7,200	10,220
Deferred income			10,000
Other creditors			610
		24,336	37,181

		Balance at1 October 2022	Income	Expenditure	Balance at 30 September 2023
Unrestricted funds
General		397,441	688,921	-623,798	462,564
Designated funds
		397,441	688,921	-623,798	462,564
Restricted funds
Pets Foundation		68,293	137,052	-50,799	154,546
Lottery Community	Fund Wales		10,000	—5,817	4,183
Restricted funds		68,293	147,052	-56,616	158,729
		465,734	835,973	-680,414	621,293

Movement	in funds —com	parative figures
						Balance at
		Balance at 1October 2021	Income	Expenditure	Transfers	30 September 2022
						E
Unrestricted	funds
General		350,154	548,582	-501,823	528	397,441
		350,154	548,582	-501,823	528	397,441
Restricted funds
Pets Foundation			71,852	—3,031	-528	68,293
Restricted funds			71,852	-3,031	-528	68,293
		350,154	620,434	-504,854		465,734

16. Analysis of net assets betw	een funds
	Unrestricted	Restricted	Total 2023	Total 2022
	funds	funds
	f	f	f	f
Tangible fixed assets	7,358		7,358	24,175
Current assets	479,542	158,729	638,271	377,369
Creditors due within 1year	-24,336		-24,336	-18,046
Net assets	462,564	158,729	621,293	383,498
Analysis of net assets between	funds —comparatives
	Unrestricted	Restricted	Total 2022	Total 2021
	funds	funds
	f		f	f
Tangible fixed assets	8,944		8,944	10,132
Current assets	425,679	68,293	493,972	367,846
Creditors due within 1year	-37,181		-37,181	-27,824
Net assets	397,442	68,293	465,735	350,154

19. Reconciliation	of net	movement	in funds	to net	cash flow	from operating	activities
		Unrestricted	Restricted		2023	Unrestricted	Restricted	2022
		6		6	6	6	6	E
Net income/expenditure	for
the year (as per the Statement		65,123	90,436		155,559	47,287	68,293	115,580
of Financial Activities)
Add back depreciation	charge	6,026			6,026	5,307		5,307
Investment income		-4,079			-4,079	-240		-240
Decrease (increase) in	stock	- 2,308			—2,308	3,199		3,199
Decrease (increase)in	debtors	-42,588			-42,588	26,.036		26,036
Increase (decrease)in creditors		-12,845			-12,845	9,357		9,357
Net cash used in operating activities		9,329	90,436		99,765	90,946	68,293	159,239
20. Analysis ofcash and		cash equivalents
			Unrestricted		Restricted	2023	2022
			6		6	f
Cash in hand			567,827			567,827	468,423