**REGISTERED COMPANY NUMBER: 05735159 (England and Wales) REGISTERED CHARITY NUMBER: 1117113**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 March 2022**
## **for**
## **EDEN ANIMAL RESCUE**
John Andrew Chartered Accountants 17-19 Market Street KIRKBY STEPHEN Cumbria CA17 4QS
**EDEN ANIMAL RESCUE**
**Contents of the Financial Statements for the Year Ended 31 March 2022**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Statement of Financial Position**|6|to|7|
|**Notes to the Financial Statements**|8|to|15|
**EDEN ANIMAL RESCUE (REGISTERED NUMBER: 05735159)**
## **Report of the Trustees for the Year Ended 31 March 2022**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, 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).
Eden Animal Rescue has been caring for animals since 1995.
As well as welfare needs and behavioural work, we also pay veterinary bills for annual vaccinations, neutering, any treatment required and micro-chipping for the dogs and cats. While an animal is with us we provide care, companionship and understanding and do all we can to find it a good home.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The charity objectives are set out in the Memorandum of Association dated 8th November 2006.
- 1 To prevent cruelty to animals and relieve the suffering and distress of all animals in need of care and attention.
- 2 To help neglected or unwanted animals, to arrange for the provision of good homes for them.
- 3 To ensure that the animal is released to an approved home only, to maintain an interest in its welfare and to take the animal back into the care of the Charity if the owner is unable to care for it in a proper manner.
- 4 To ensure that such animals are not euthanised other than on the recommendation and advice of a veterinary surgeon.
## **Significant activities**
To achieve our objectives, we operate our Rescue Centre at Moorlands Head Farm. We believe all animals deserve a chance at finding a home so the charity continues to accept feral cats and dogs with behavioural issues. Many charities will not accept these animals and much time is devoted to our more challenging residents to give them the best chance possible. We remain very proud of our policy in not euthanising animals except after the advice and recommendation of a veterinary surgeon.
## **Public benefit**
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
In 2021-22 despite having restrictions for some months due to the Covid lockdowns we re-homed 149 cats,105 kittens under 6 months, 48 dogs and puppies and 8 small furries like rabbits, guinea pigs and ferrets. But at the same time we took in 92 cats and 123 kittens under 6 months, 48 dogs and 6 small furries. They came from diverse backgrounds and with an equally wide range of behaviours and problems to which we had to respond. We continued to make use of Frame, Swift and Partners as our vets and were able to work closely with them to ensure the animals who came to us received the best of care.
## **FINANCIAL REVIEW**
## **Financial position**
The Charity's financial position at the end of the financial period remains sound.
## **Reserves policy**
Our reserve policy was reviewed by the Board of trustees and remained at £300,000. The Reserve Fund's purpose is to ensure the Charity can function for up to one year in an emergency or crisis. This policy was introduced after the Foot & Mouth outbreak in Cumbria. Income essentially dried up at that time and the Charity only just survived.
Trustees will continue to review the reserve policy amount on an annual basis.
Page 1
**EDEN ANIMAL RESCUE (REGISTERED NUMBER: 05735159)**
## **Report of the Trustees for the Year Ended 31 March 2022**
## **FUTURE PLANS**
The Trustees have been able to restart the work on reviewing the facilities on the site, most particularly the kennels. In doing the preparatory work it became clear that the site drainage and water supply were sources of concern. The Charity has begun the process of reviewing what work needs to be undertaken to bring both up to current standards. The aim is to finalise the plans in 2022-23 and undertake the work in the summer of 2023. In addition the Trustees have developed the plans to tackle the kennels issue outlined in last years report. We have reached the stage that by the end of the year we could invite tenders for the necessary work. In 2022-23 we will select partners and begin the detailed work on the plans with a view to starting work in 2023-24.
The environmental impact of the charity needs to be considered and the process to achieve a carbon-neutral operation is an on-going project. We have expanded our solar panels and are looking to get expert advice to improve our energy efficiency and reduce our carbon footprint as well as save money in a time of rising fuel costs.
The trustees have begun work on to develop a 3-year Business Plan to reflect the changed environment and aim to complete that work in 2022-23.
The Trustees are keen to widen the support of the Charity through increasing membership, volunteering and attracting more people to think about becoming Trustees.
## **Financial Impact by Covid 19**
The charity's financial position remains healthy. Although, we lost most of our income from fundraising events and all the regular income streams, we had an increase of donations, receiving various one-off payments by our supporters.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
A revised set of governing documents are to be submitted to the 2022 AGM to reflect developments since 2006 including provision for dealing with governance in the event of any future lockdowns and the increasing use of e-mail. The Trustees are elected each year at the AGM by the members and the charity is administered and managed by them. The Trustees meet regularly and are responsible for managing such areas as finance, staffing, risk management and development of the charity. Responsibility for the day to day operation of the rescue centre is delegated to the General Manager with the support of trustees.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
05735159 (England and Wales)
## **Registered Charity number**
1117113
## **Registered office**
17-19 Market Street Kirkby Stephen Cumbria CA17 4QS
## **Trustees**
Mrs J Whitfield C W Cheetham Mrs F V Flower R G Holder D H Simmons Mrs M J Scott (resigned 1/6/21) Dr S Albone (appointed 26/7/21) Mrs J E Wood (appointed 29/7/21)
Page 2
**EDEN ANIMAL RESCUE (REGISTERED NUMBER: 05735159)**
## **Report of the Trustees for the Year Ended 31 March 2022**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Independent Examiner** John Andrew FCA ICAEW John Andrew Chartered Accountants 17-19 Market Street KIRKBY STEPHEN Cumbria CA17 4QS
Approved by order of the board of trustees on 26 May 2022 and signed on its behalf by:
C W Cheetham - Trustee
Page 3
**Independent Examiner's Report to the Trustees of Eden Animal Rescue**
## **Independent examiner's report to the trustees of Eden Animal Rescue ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts 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 your 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**
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 matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. the accounts 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 accounts 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.
John Andrew FCA ICAEW John Andrew Chartered Accountants 17-19 Market Street KIRKBY STEPHEN Cumbria CA17 4QS
26 May 2022
Page 4
## **EDEN ANIMAL RESCUE**
## **Statement of Financial Activities for the Year Ended 31 March 2022**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Promoting & Providing Animal Welfare
Other trading activities
2
Investment income
3
**Total**
**EXPENDITURE ON**
Raising funds
5
**Charitable activities**
6
Promoting & Providing Animal Welfare
Charity Shop Penrith
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
funds
£
179,005
28,724
115,010
8,199
330,938
14,329
252,592
24,632
291,553
39,385
1,541,933
1,581,318|Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
-|31/3/22
Total
funds
£
179,005
28,724
115,010
8,199
330,938
14,329
252,592
24,632
291,553
39,385
1,541,933
1,581,318|31/3/21
Total
funds
£
187,020
14,847
28,564
8,894|
|---|---|---|---|---|
|||||239,325|
|||||11,852
197,566
9,403|
|||||218,821|
|||||20,504
1,521,429|
|||||1,541,933|
The notes form part of these financial statements
Page 5
## **EDEN ANIMAL RESCUE (REGISTERED NUMBER: 05735159)**
## **Statement of Financial Position 31 March 2022**
|Notes
**FIXED ASSETS**
Tangible assets
11
**CURRENT ASSETS**
Debtors
12
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
13
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
14
Unrestricted funds
**TOTAL FUNDS**|Unrestricted
funds
£
976,570
19,458
593,833
613,291
(8,543)
604,748
1,581,318
1,581,318|Restricted
fund
£
-
-
-
-
-
-
-
-|31/3/22
Total
funds
£
976,570
19,458
593,833
613,291
(8,543)
604,748
1,581,318
1,581,318
1,581,318
1,581,318|31/3/21
Total
funds
£
953,545
10,856
586,114
596,970
(8,582)
588,388
1,541,933
1,541,933
1,541,933
1,541,933|
|---|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 6
continued...
**EDEN ANIMAL RESCUE (REGISTERED NUMBER: 05735159)**
## **Statement of Financial Position - continued 31 March 2022**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 26 May 2022 and were signed on its behalf by:
C W Cheetham - Trustee
R G Holder - Trustee
The notes form part of these financial statements
Page 7
**EDEN ANIMAL RESCUE**
**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 charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income 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.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
|Freehold property|- 2% on cost|
|---|---|
|Short leasehold|- 20% on cost|
|Improvements to property|- 2% on reducing balance|
|Plant and machinery|- 25% on reducing balance|
|Fixtures and fittings|- 25% on reducing balance|
|Motor vehicles|- 25% on reducing balance|
|Computer equipment|- 12.5% on reducing balance|
## **Taxation**
The charity is exempt from corporation 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.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 8
**EDEN ANIMAL RESCUE**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
|**2.**
**OTHER TRADING ACTIVITIES**
Fundraising events
Shop income
Sponsorships
Social lotteries
Commissions received
Insurance for loss of earnings
**3.**
**INVESTMENT INCOME**
Rents received
Deposit account interest
**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Animal fees - dogs
Promoting & Providing Animal Welfare
Animal fees - cats
Promoting & Providing Animal Welfare
Animal fees - kittens
Promoting & Providing Animal Welfare
Animal fees - other
Promoting & Providing Animal Welfare
Merchandise
Promoting & Providing Animal Welfare
Donated Goods
Promoting & Providing Animal Welfare
Dog/Cat Food Sales
Promoting & Providing Animal Welfare
**5.**
**RAISING FUNDS**
**Raising donations and legacies**
Support costs|31/3/22
£
11,048
73,321
1,115
4,365
161
25,000
115,010
31/3/22
£
6,086
2,113
8,199
31/3/22
£
7,150
12,550
6,260
110
2,628
26
-
28,724
31/3/22
£
14,329|31/3/21
£
13,634
14,075
855
-
-
-|
|---|---|---|
|||28,564|
|||31/3/21
£
5,970
2,924
8,894
31/3/21
£
2,630
6,270
3,480
225
2,231
-
11
14,847
31/3/21
£
11,852|
continued...
Page 9
**EDEN ANIMAL RESCUE**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **6. CHARITABLE ACTIVITIES COSTS**
|**CHARITABLE ACTIVITIES COSTS**||||
|---|---|---|---|
|Promoting & Providing Animal Welfare
Charity Shop Penrith|Direct
Costs
£
154,500
-
154,500|Support
costs
£
98,092
24,632
122,724|Totals
£
252,592
24,632|
||||277,224|
## **7. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||31/3/22|31/3/21|
|---|---|---|
||£|£|
|Depreciation - owned assets|36,769|28,396|
|Hire of plant and machinery|4,294|2,643|
|Other operating leases|20,664|10,683|
## **8. 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.
The trustees undertake administrative duties in their own time. They are not reimbursed for their time or costs.
## **9. STAFF COSTS**
The average monthly number of employees during the year was as follows:
||31/3/22|31/3/21|
|---|---|---|
|Employees|9|8|
No employees received emoluments in excess of £60,000.
continued...
Page 10
**EDEN ANIMAL RESCUE**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Promoting & Providing Animal Welfare
Other trading activities
Investment income
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Promoting & Providing Animal Welfare
Charity Shop Penrith
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
funds
£
187,020
14,847
28,564
8,894
239,325
11,852
197,566
9,403
218,821
20,504
1,521,429
1,541,933|Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
-|Total
funds
£
187,020
14,847
28,564
8,894|
|---|---|---|---|
||||239,325|
||||11,852
197,566
9,403|
||||218,821|
||||20,504
1,521,429|
||||1,541,933|
continued...
Page 11
## **EDEN ANIMAL RESCUE**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **11. TANGIBLE FIXED ASSETS**
|**COST**
At 1 April 2021
Additions
At 31 March 2022
**DEPRECIATION**
At 1 April 2021
Charge for year
At 31 March 2022
**NET BOOK VALUE**
At 31 March 2022
At 31 March 2021
**COST**
At 1 April 2021
Additions
At 31 March 2022
**DEPRECIATION**
At 1 April 2021
Charge for year
At 31 March 2022
**NET BOOK VALUE**
At 31 March 2022
At 31 March 2021|Freehold
property
£
629,570
-
629,570
75,546
12,591
88,137
541,433
554,024
Fixtures
and
fittings
£
49,234
-
49,234
46,391
711
47,102
2,132
2,843|Improvements
Short
to
Plant and
leasehold
property
machinery
£
£
£
-
418,347
32,389
7,795
18,814
33,185
7,795
437,161
65,574
-
41,138
15,140
1,559
8,744
12,609
1,559
49,882
27,749
6,236
387,279
37,825
-
377,209
17,249
Motor
Computer
vehicles
equipment
Totals
£
£
£
8,200
863
1,138,603
-
-
59,794
8,200
863
1,198,397
6,254
589
185,058
487
68
36,769
6,741
657
221,827
1,459
206
976,570
1,946
274
953,545|
|---|---|---|
continued...
Page 12
**EDEN ANIMAL RESCUE**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade debtors
VAT
Prepayments
**13.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Other creditors
Accruals and deferred income
**14.**
**MOVEMENT IN FUNDS**
At 1/4/21
£
**Unrestricted funds**
General fund
1,241,933
Trustees Reserve
300,000
1,541,933
**TOTAL FUNDS**
1,541,933
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
330,938
**TOTAL FUNDS**
330,938||31/3/22
£
8,007
8,326
3,125
19,458
31/3/22
£
5,457
672
2,414
8,543
Net
movement
in funds
£
39,385
-
39,385
39,385
Resources
expended
£
(291,553)
(291,553)|31/3/21
£
7,597
3,259
-
10,856
31/3/21
£
3,520
1,196
3,866
8,582
At
31/3/22
£
1,281,318
300,000
1,581,318
1,581,318
Movement
in funds
£
39,385
39,385|
|---|---|---|---|
|||||
|||||
|||||
continued...
Page 13
**EDEN ANIMAL RESCUE**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **14. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Trustees Reserve
**TOTAL FUNDS**|At 1/4/20
£
1,271,429
250,000
1,521,429
1,521,429|Net
movement
in funds
£
20,504
-
20,504
20,504|Transfers
between
funds
£
(50,000)
50,000
-
-|At
31/3/21
£
1,241,933
300,000|
|---|---|---|---|---|
|||||1,541,933|
|||||1,541,933|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
239,325
239,325|Resources
Movement
expended
in funds
£
£
(218,821)
20,504
(218,821)
20,504|Resources
Movement
expended
in funds
£
£
(218,821)
20,504
(218,821)
20,504|
|---|---|---|---|
||||20,504|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
Trustees Reserve
**TOTAL FUNDS**|At 1/4/20
£
1,271,429
250,000
1,521,429
1,521,429|Net
movement
in funds
£
59,889
-
59,889
59,889|Transfers
between
funds
£
(50,000)
50,000
-
-|At
31/3/22
£
1,281,318
300,000|
|---|---|---|---|---|
|||||1,581,318|
|||||1,581,318|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
570,263
570,263|Resources
Movement
expended
in funds
£
£
(510,374)
59,889
(510,374)
59,889|Resources
Movement
expended
in funds
£
£
(510,374)
59,889
(510,374)
59,889|
|---|---|---|---|
||||59,889|
continued...
Page 14
**EDEN ANIMAL RESCUE**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **14. MOVEMENT IN FUNDS - continued**
Designated Funds
Following the financial risks highlighted by the Covid-19 pandemic the trustees increased the Trustees Reserve to £300,000, to provide a safeguard against sustained loss of donations income and/or unforeseen major items of expenditure.
## **15. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2022.
Page 15