COMPANY REGISTRATION NUMBER: 5307802 CHARITY REGISTRATION NUMBER: 1113462
The UK Centre for Animal Law Limited Company Limited by Guarantee Financial Statements
31 December 2021
INDEPENDENT AUDITORS LLP
Chartered Accountants Emstrey House North Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG
The UK Centre for Animal Law Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 December 2021
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2021.
Reference and administrative details
The UK Centre for Animal Law Limited
Registered charity name The UK Centre for Animal Law Limited Charity registration number 1113462 Company registration number 5307802 Principal office and registered Emstrey House North office Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG The trustees Mr A T Bates Mr J Chipperfield Mr S Cox Mrs P Sparks Ms J Williams Ms A Scott (Retired 22 August 2021) Mr M J Radford Mrs N Harney Mrs B Koenig Independent examiner Jonathon Dale BA(Hons) FCA Emstrey House North Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG
Structure, governance and management
The UK Centre for Animal Law Limited is a company limited by guarantee, registered in England and Wales, company number 5307802 and a registered charity, charity number 1113462. The organisation was incorporated on 8 December 2004 and was registered as a charity on 28 March 2006.
The charity is governed by its trustees.
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The UK Centre for Animal Law Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 December 2021
Objectives and activities
The charity's objects are to promote humane behaviour towards animals, to prevent cruelty and suffering among animals, to advance the education of the public in the law relating to animals and to relieve the suffering and distress of animals by providing advice and information to the public.
The principal activities undertaken to achieve these objects were, as with previous years, the publication of the Journal of Animal Welfare Law, the holding of seminars on aspects of animal welfare law, the maintenance of a website and the provision of advice and information to the public and other voluntary groups.
We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities and consider that we have complied with our duty to have due regard to the guidance published by the Charity Commission.
Achievements and performance
The UK Centre for Animal Law (A-Law) advances education in, public knowledge about, and effective application of, the law relating to animal protection (which includes principally, in relation to England and Wales, the Animal Welfare Act 2006, but also other animal protection legislation). We respond to government consultations, publish briefing papers about the law and act as a hub for legal volunteers who are willing to provide pro bono legal help, working towards animal welfare protection laws that are strong, effective, enforceable and also enforced.
We also publish a range of animal law educational materials such as the Journal of Animal Law and we have launched a YouTube channel, 'Animal Law TV' which features a range of videos on aspects of animal law and ethics. The YouTube channel includes video content from our webinar series, enabling A-Law to reach a wider audience. We have also set up working groups in the areas of wildlife, animal experiments, farming and companion animals, which has increased capacity.
A-Law also continues to focus on student resources and provides opportunities for undergraduate and postgraduate students to learn about the law relating to animals and participate in competitions, such as mooting and essay writing.
Financial review
The charity made a surplus for the year ended 31 December 2021 amounting to £11,363. As at 31 December 2021 the net assets of the charity amounted to £64,854. The trustees consider the financial position and performance of the charitable company to be satisfactory.
Plans for future periods
The UK Centre for Animal Law Limited will continue to develop its animal legal advocacy, informing debates about animal protection laws and strengthening its capacity to work with lawyers wanting to provide pro bono help and support to the animal protection community. Over the last year we have launched an animal law podcast, re-structured and updated the website and created a digital news platform about animal law.
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The UK Centre for Animal Law Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 December 2021
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 27 October 2022 and signed on behalf of the board of trustees by:
Mrs P Sparks Trustee
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The UK Centre for Animal Law Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of The UK Centre for Animal Law Limited
Year ended 31 December 2021
I report to the trustees on my examination of the financial statements of The UK Centre for Animal Law Limited ('the charity') for the year ended 31 December 2021.
Responsibilities and basis of report
As the trustees of the company (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 accounts of the company 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 accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
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:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
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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
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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 accounts to be reached.
Jonathon Dale BA(Hons) FCA Independent Examiner
Independent Auditors LLP Emstrey House North Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG
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The UK Centre for Animal Law Limited
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 31 December 2021
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 9,915 | 26,902 | 36,817 | 25,261 |
| Investment income | 6 | 6 | – | 6 | 58 |
| ----------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total income | 9,921 | 26,902 | 36,823 | 25,319 | |
| ======================= | ============================ | ============================ | ============================ | ||
| Expenditure | |||||
| Expenditure on raising funds: | |||||
| Costs of raising donations and | |||||
| legacies | 7 | 610 | – | 610 | 3,614 |
| Expenditure on charitable activities | 8,9 | 7,946 | 16,902 | 24,850 | 21,469 |
| ----------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total expenditure | 8,556 | 16,902 | 25,460 | 25,083 | |
| ======================= | ============================ | ============================ | ============================ | ||
| ----------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| Net income and net movement in | funds | 1,365 | 10,000 | 11,363 | 236 |
| ======================= | ============================ | ============================ | ============================ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 53,491 | – | 53,491 | 53,254 | |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total funds carried forward | 54,856 | 10,000 | 64,856 | 53,491 | |
| ============================ | ============================ | ============================ | ============================ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 7 to 15 form part of these financial statements.
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The UK Centre for Animal Law Limited
Company Limited by Guarantee
Statement of Financial Position
31 December 2021
| 2021 | 2020 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible fixed assets | 14 | 479 | – | |
| Current assets | ||||
| Debtors | 15 | 4,378 | 5,699 | |
| Cash at bank and in hand | 62,909 | 51,885 | ||
| ---------------------------- | ---------------------------- | |||
| 67,287 | 57,584 | |||
| Creditors: amounts falling due within one year | 16 | 2,910 | 4,093 | |
| ---------------------------- | ---------------------------- | |||
| Net current assets | 64,377 | 53,491 | ||
| ---------------------------- | ---------------------------- | |||
| Total assets less current liabilities | 64,856 | 53,491 | ||
| ---------------------------- | ---------------------------- | |||
| Net assets | 64,856 | 53,491 | ||
| ============================ | ============================ | |||
| Funds of the charity | ||||
| Restricted funds | 10,000 | – | ||
| Unrestricted funds | 54,856 | 53,491 | ||
| ---------------------------- | ---------------------------- | |||
| Total charity funds | 18 | 64,856 | 53,491 | |
| ============================ | ============================ |
For the year ending 31 December 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 27 October 2022, and are signed on behalf of the board by:
Mrs P Sparks Trustee
The notes on pages 7 to 15 form part of these financial statements.
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The UK Centre for Animal Law Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 December 2021
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Emstrey House North, Shrewsbury Business Park, Shrewsbury, Shropshire, SY2 6LG.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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The UK Centre for Animal Law Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2021
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
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The UK Centre for Animal Law Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2021
3. Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Computer equipment - 33% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
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The UK Centre for Animal Law Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2021
3. Accounting policies (continued)
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes a 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 intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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, which the transaction is measured at the present value of the future receipts discounted at market rate of interest. Financial assets classified as receivable within one year are not amortised.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangement entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 payment 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 business 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.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
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The UK Centre for Animal Law Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2021
4. Limited by guarantee
The charity is a company limited by guarantee. In the event of winding up each member agrees to contribute an amount not exceeding £1 to the charity's assets.
5. Donations and legacies
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2021 | ||
| £ | £ | £ | ||
| Donations | ||||
| Subscription income | 6,335 | – | 6,335 | |
| Donations received | 2,185 | – | 2,185 | |
| Seminar income | 1,395 | – | 1,395 | |
| Grants | ||||
| Animal Charity Evaluators' Effective Animal | ||||
| Advocacy Fund | – | 16,902 | 16,902 | |
| Lush | – | 10,000 | 10,000 | |
| ----------------------- | ---------------------------- | ---------------------------- | ||
| 9,915 | 26,902 | 36,817 | ||
| ======================= | ============================ | ============================ | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2020 | ||
| £ | £ | £ | ||
| Donations | ||||
| Subscription income | 8,756 | – | 8,756 | |
| Donations received | 4,733 | – | 4,733 | |
| Seminar income | 227 | – | 227 | |
| Grants | ||||
| Animal Charity Evaluators' Effective Animal | ||||
| Advocacy Fund | – | 11,545 | 11,545 | |
| Lush | – | – | – | |
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| 13,716 | 11,545 | 25,261 | ||
| ============================ | ============================ | ============================ | ||
| Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2021 | Funds | 2020 | |
| £ | £ | £ | £ | |
| Other interest receivable | 6 | 6 | 58 | 58 |
| ============== | ============== | ============== | ============== | |
| Costs of raising donations and legacies | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2021 | Funds | 2020 | |
| £ | £ | £ | £ | |
| Seminar costs | 610 | 610 | 3,614 | 3,614 |
| ============== | ============== | ======================= | ======================= |
6. Investment income
7. Costs of raising donations and legacies
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The UK Centre for Animal Law Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2021
8. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2021 | ||
| £ | £ | £ | ||
| Support costs | 7,946 | 16,902 | 24,850 | |
| ======================= | ============================ | ============================ | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2020 | ||
| £ | £ | £ | ||
| Support costs | 6,282 | 15,186 | 21,469 | |
| ======================= | ============================ | ============================ | ||
| 9. | Expenditure on charitable activities by activity type | |||
| Support | Total funds | Total fund | ||
| costs | 2021 | 2020 | ||
| £ | £ | £ | ||
| Governance costs | 24,850 | 24,850 | 21,469 | |
| ============================ | ============================ | ============================ | ||
| 10. | Net income | |||
| Net income is stated after charging/(crediting): | ||||
| 2021 | 2020 | |||
| £ | £ | |||
| Depreciation of tangible fixed assets | 14 | – | ||
| ============== | ============== | |||
| 11. | Independent examination fees | |||
| 2021 | 2020 | |||
| £ | £ | |||
| Fees payable to the independent examiner for: | ||||
| Independent examination of the financial statements | 1,158 | 1,560 | ||
| ======================= | ======================= |
12. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 18,720 | 17,550 |
| Employer contributions to pension plans | 375 | 340 |
| -------------- | ----------------------- | |
| 19,095 | 17,890 | |
| ======================= | ============== |
The average head count of employees during the year was 1 (2020: Nil). The average number of full-time equivalent employees during the year is analysed as follows:
| 2021 | 2020 | |
|---|---|---|
| No. | No. | |
| Support staff | 1 | 1 |
| ============== | ============== |
No employee received employee benefits of more than £60,000 during the year (2020: Nil).
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The UK Centre for Animal Law Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2021
13. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
14. Tangible fixed assets
| Equipment | Total | ||
|---|---|---|---|
| £ | £ | ||
| Cost | |||
| At 1 January 2021 | – | – | |
| Additions | 493 | 493 | |
| -------------- | -------------- | ||
| At 31 December 2021 | 493 | 493 | |
| ============== | ============== | ||
| Depreciation | |||
| At 1 January 2021 | – | – | |
| Charge for the year | 14 | 14 | |
| -------------- | -------------- | ||
| At 31 December 2021 | 14 | 14 | |
| ============== | ============== | ||
| Carrying amount | |||
| At 31 December 2021 | 479 | 479 | |
| ============== | ============== | ||
| At 31 December 2020 | – | – | |
| ============== | ============== | ||
| 15. | Debtors | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Prepayments and accrued income | 204 | 336 | |
| Other debtors | 4,174 | 5,363 | |
| ----------------------- | ----------------------- | ||
| 4,378 | 5,699 | ||
| ======================= | ======================= | ||
| 16. | Creditors: amounts falling due within one year | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Accruals and deferred income | 2,142 | 3,600 | |
| Social security and other taxes | 768 | 493 | |
| ----------------------- | ----------------------- | ||
| 2,910 | 4,093 | ||
| ======================= | ======================= |
17. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £375 (2020: £339).
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The UK Centre for Animal Law Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2021
18. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At 31 | |||||
| At | 1 January | December | |||
| 2021 | Expenditure | 2021 | |||
| £ | £ | £ | £ | ||
| General funds | 53,491 | 9,921 | (8,556) | 54,856 |
|
| ============================ | ======================= | ======================= | ============================ | ||
| At | |||||
| At | 1 January | 31 December | |||
| 2020 | Income | Expenditure | 2020 | ||
| £ | £ | £ | £ | ||
| General funds | 49,613 | 13,774 | (9,896) | 53,491 |
|
| ============================ | ============================ | ======================= | ============================ | ||
| Restricted funds | |||||
| At 31 | |||||
| At | 1 January | December | |||
| 2021 | Income | Expenditure | 2021 | ||
| £ | £ | £ | £ | ||
| Animal Charity Evaluators' Effective | |||||
| Animal Advocacy Fund | – | 16,902 | (16,902) | – |
|
| Lush Fund | – | 10,000 | – | 10,000 | |
| -------------- | ---------------------------- | ---------------------------- | ---------------------------- | ||
| – | 26,902 | (16,902) | 10,000 |
||
| ============== | ============================ | ============================ | ============================ | ||
| At | |||||
| At | 1 January | 31 December | |||
| 2020 | Income | Expenditure | 2020 | ||
| £ | £ | £ | £ | ||
| Animal Charity Evaluators' Effective | |||||
| Animal Advocacy Fund | 3,641 | 11,545 | (15,186) | – |
|
| Lush Fund | – | – | – | – | |
| ----------------------- | ---------------------------- | ---------------------------- | -------------- | ||
| 3,641 | 11,545 | (15,186) | – |
||
| ======================= | ============================ | ============================ | ============== |
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The UK Centre for Animal Law Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2021
19. Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Tangible fixed assets | 479 | – | 479 |
| Current assets | 57,287 | 10,000 | 67,287 |
| Creditors less than 1 year | (2,910) | – | (2,910) |
| ---------------------------- | ---------------------------- | ---------------------------- | |
| Net assets | 54,856 | 10,000 | 64,856 |
| ============================ | ============================ | ============================ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2020 | |
| £ | £ | £ | |
| Tangible fixed assets | – | – | – |
| Current assets | 57,584 | – | 57,584 |
| Creditors less than 1 year | (4,093) | – | (4,093) |
| ---------------------------- | -------------- | ---------------------------- | |
| Net assets | 53,491 | – | 53,491 |
| ============================ | ============== | ============================ |
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The UK Centre for Animal Law Limited
Company Limited by Guarantee
Management Information
Year ended 31 December 2021
The following pages do not form part of the financial statements.
- 16 -
The UK Centre for Animal Law Limited
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 December 2021
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Subscription income | 6,335 | 8,756 |
| Donations received | 2,185 | 4,733 |
| Seminar income | 1,395 | 227 |
| Animal Charity Evaluators' Effective Animal Advocacy Fund | 16,902 | 11,545 |
| Lush | 10,000 | – |
| ---------------------------- | ---------------------------- | |
| 36,817 | 25,261 | |
| ---------------------------- | ---------------------------- | |
| Investment income | ||
| Other interest receivable | 6 | 58 |
| -------------- | -------------- | |
| ---------------------------- | ---------------------------- | |
| Total income | 36,823 | 25,319 |
| ============================ | ============================ | |
| Expenditure | ||
| Costs of raising donations and legacies | ||
| Seminar costs | 610 | 3,614 |
| ---------------------------- | ---------------------------- | |
| Expenditure on charitable activities | ||
| Wages and salaries | 18,720 | 17,550 |
| Pension costs | 375 | 339 |
| Computer maintenance | 199 | – |
| Travel | – | 329 |
| Accountancy fees | 1,158 | 1,560 |
| Bank charges | 196 | 247 |
| Web costs | 1,794 | 317 |
| Postage and stationery | – | 153 |
| Depreciation | 14 | – |
| Sundry expenses | 1,060 | 471 |
| Journal printing | – | 503 |
| Advertising costs | 1,334 | – |
| ---------------------------- | ---------------------------- | |
| 24,850 | 21,469 | |
| -------------------------- | -------------------------- | |
| ---------------------------- | ---------------------------- | |
| Total expenditure | 25,460 | 25,083 |
| ============================ | ============================ | |
| ---------------------------- | ---------------------------- | |
| Net income | 11,363 | 236 |
| ============================ | ============================ |
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