2021-03-31-accounts - Stray Aid Ltd

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Report ofthe Trustees	1-8
Independent Examiner's Report to the Trustees
Statement ofFinancial Activities	10
Balance Sheet
Notes to the Financial Statements	12 - 21
Thefollowing pages do notform part ofthefinancial statements
Detailed Analysis ofIncome and Expenditure	22-23

Charity Name:			Stray Aid Ltd
Charity Registration	Number:		1117372
Company Registration		Number:	05926205
Registered Office and			Stray Aid Dog's &Cats Home
Operational Address:			Coxhoe
			Durham
			DH6 4EL

					Unrestricted	Restricted
					Funds	Funds	2021	2020
				Note		g	g	g
INCOME:
Donations and Legacies				3	240,338	7,999	248,337	53,209
Income from Charitable	Activities			4	134,780		134,780	256,567
Other Income				5	7,564		7,564	10,999
TOTAL INCOMING	RESOURCES				382,682	7,999	390,681	320,775
EXPENDITURE:
Cost ofRaising Funds				6	48,226		48,226	61,944
					48,226		48,226	61,944
Charitable Activities:
Expenditure on Charitable		Activities		7	222,124	8,396	230,520	255,367
Shop Expenditure				8	27,727		27,727	23,295
					249,851	8,396	258,247	278,662
TOTAL EXPENDITURE					298,077	8,396	306,473	340,606
NKT INCOME/(EXPENDITURE)			AND
NKT MOVEMENT	IN	FUNDS	FOR
THE YEAR					84,605	(397)	84,208	(19,831)
RECONCILIATION	OF	FUNDS:
OPENING FUNDS AT ISTAPRIL 2020				16	399,783	397	400,180	420,011
(DEFICIT)/SURPLUS	FOR THK YEAR				84,605	(397)	84,208	(19,831)
CLOSING FUNDS AT 31STMARCH 2021				16	484,388		484,388	400,180

	BALANCE	SHEET AS	AT 31STMA	RCH 2021
		Note	2021		2020
FIXEDASSETS		12		272,501		288,223
CURRENT ASSETS
Stock		13	4,393		4,752
Debtors		14	16,143		14,774
Cash at Bank and in Hand			348,676		206,409
			369,212		225,935
CREDITORS - AMOUNTS	DUE
WITHIN ONK YEAR		15	44,244		34,038
NKT CURRENT ASSETS				324,968		191,897
TOTAL ASSETSLESS
CURRENT LIABILITIES				597,469		480,120
CREDITORS - AMOUNTS	DUK
AFTERMORE THAN ONE	YEAR	15		(113,081)		(79,940)
NKT ASSETS				484,388		400,180
CAPITAL
Unrestricted Funds —General		16		434,388		362,992
Unrestricted Funds - Designated		16		50,000		36,791
Restricted Funds		16				397
				484,388		400,180

					2021	2020
			Unrestricted	Restricted	TOTAL	TOTAL
						g
Grants			3,309	7,999	11,308	9,626
Donations	and	Legacies	107,162		107,162	43,583
Local Authority		Grants	121,223		121,223
HMRC CJRS Grants			8,644		8,644
			240,338	7,999	248,337	53,209

				2021	2020
		Unrestricted	Restricted	TOTAL	TOTAL
				g	g
Kenneliing	Fees	38,876		38,876	36,332
Veterinary	Fees	12,515		12,515	30,760
Adoption		23,725		23,725	56,915
Fundraising		35,600		35,600	88,564
Hand Over		1,317		1,317	1,688
Shop Income		22,747		22,747	42,308
		134,780		134,780	256,567

				2021	2020
		Unrestricted	Restricted	TOTAL	TOTAL
Pet Plan Insurance	Commission	7,514		7,514	7,420
Rent Receivable					3,500
Bank Interest and	Other Similar Income	50		50	79
		7,564		7,564	10,999

				2021	2020
		Unrestricted	Restricted	TOTAL	TOTAL
					g
Veterinary	Care Direct Costs	24,941		24,941	35,891
Veterinary	Care Director's Salary	18,168		18,168	18,135
Dog Supplies and External Boarding Fees		838		838	1,415
Animal Transport Fees		1,055		1,055	2,310
Waste Disposal		2,465		2,465	2,084
Fundraising	Costs	759		759	2,109
		48,226		48,226	61,944

				2021	2020
		Unrestricted	Restricted	TOTAL	TOTAL
					g
Wages and Salaries		119,939	5999	125,938	141,826
Employers National	Insurance	2,974		2,974	4,220
StaffPension Contributions		1,898		1,898	1,918
StaffTraining		250		250	20
Work Clothing		601		601	320
Rent and Rates		1,975		1,975	1,551
Light and Heat		7,044		7,044	5,745
Insurance		5,823		5,823	4,984
Motor Expenses		1,871		1,871	5,185
Repairs and Maintenance		26,842	2,000	28,842	21,890
Hire ofEquipment		383		383	635
Printing, Postage and Stationery		970		970	2,107
Computer and ITCosts		4,811		4,811	5,594
Travel and subsistence					493
Advertising		420		420	786
Telephone		2,689		2,689	2,706
Depreciation		19,241	397	19,638	26,259
Cleaning		7,168		7,168	11,298
Bank Charges		1,007		1,007	1,747
Sundry Expenses		1,708		1,708	1,702
Refreshments		272		272	1,366
Professional Subscriptions		6,960		6,960	5,997
Accountancy Fees		2,490		2,490	2,654
Governance Costs	(SeeNote 9)	1,501		1,501	1,010
Bank Loan Interest		3,526		3,526	3,354
Profit on SaleofAssets		(239)		(239)
		222,124	8,396	230,520	255,367

			2021	2020
	Unrestricted	Restricted	TOTAL	TOTAL
			g
Rent and Rates	25,304		25,304	17,590
Light and Heat	2,127		2,127	5,448
Insurance	196		196	124
Sundries	100		100	133
	27,727		27,727	23,295

				2021	2020
		Unrestricted	Restricted	TOTAL	TOTAL
Independent	Examiner Fees	500		500	500
Legal and Professional Fees		1,001		1,001	510
		1,501		1,501	1,010

					2021	2020
			Unrestricted	Restricted	TOTAL	TOTAL
					g
Wages and Salaries			155,815		155,815	174,809
Employer National	Insurance	Contributions	3,814		3,814	5,519
Employer Pension	Contributions		2,420		2,420	2,538
			162,049		162,049	182,866

	The average number of persons employ follows:	ed by the company	during the	year,	including the dir	ectors, was as
					2021	2020
					Number	Number
	Number ofEmployees				12	14
12.	TANGIBLE FIXEDASSETS
		Motor	&1st	&	B~l&T &&
		Vehicles	~Fittin	s	Kennels	Total
	COST
	As at 1stApril 2020	51,020	33,707		388,476	473,203
	Additions		3,916			3,916
	Disposats	(10,400)				(10,400)
	As at 31stMarch 2021	40,620	37,623		388,476	466,719
	DEPRECIATION
	As at 1stApril 2020	41,712	25,402		117,866	184,980
	Charge for year	8,340	2,359		8,939	19,638
	On Disposats	(10,400)				(10,400)
	As at 31stMarch 2021	39,652	27,761		126,805	194,218
	NET BOOK VALUE
	As at 31stMarch 2021	968	9,862		261,671	272,501
	As at 31stMarch 2020	9,308	8,305		270,610	288,223
13.	STOCK
					2021	2020
	Closing Stock				4,393	4,752
14.	DEBTORS
					2021	2020
	Trade Debtors
	Prepayments				8,702	10,363
	VAT				7,441	4,411
					16,143	14,774

		2021	2020
		g
Amounts due within one year:-
Trade Creditors		1,546	1,225
PAYE and National	Insurance	1,590	1,896
Bank Mortgage		12,640	2,640
Accruals		28,014	25,591
Other Creditors		454	2,686
		44,244	34,038
Amounts due after	more than one year:-
Bank Mortgage		73,081	79,940
Bounceback Loan		40,000
		113,081	79,940
The bank mortgage	is secured against the assets ofthe charity.

			Balance	Balance				Balance
			~1stA	ril				31stMarch
			2020		Income	~Ex ended	Transfers	2021
			g
Unrestricted		Funds
General			362,992		382,682	(298,077)	(13,209)	434,388
Designated		-Kennels	16,791				(16,791)
Designated		—Site
Development			20	000			30,000	50,000
			399,783		382,682	(298,077)		484,388
Restricted Funds
Capital	Grants:
Support	Adoption for Pets			397		(397)
				397		(397)
Revenue	Grants:
Durham	County Council				999	(999)
Support	Adoption for Pets				5,000	(5,000)
Support	Adoption for Pets				2,000	(2,000)
				397	7,999	(7,999)
			400,180		390,681	(306,473)		484,388

	Restricted	Unrestricted
	Funds	Funds	Total
	g	g	g
Tangible Fixed Assets		272,501	272,501
Current Assets		369,212	369,212
Current Liabilities		(44,244)	(44,244)
Long Term Liabilities		(113,081)	(113,081)
Net Assets at 31stMarch 2021		484,388	484,388

		Unrestricted	Restricted	2021	2020
		Funds	Funds	Total	Total
				g	g
INCOME:
Donations and Legacies
Grants		3,309	7,999	11,308	9,626
Donations and Legacies		107,162		107,162	43,583
Local Authority Grants		121,223		121,223
HMRC CJRS Grants		8,644		8,644
Income from Charitable	Activities
Kennelling Fees		38,876		38,876	36,332
Veterinary Fees		12,515		12,515	30,760
Adoption		23,725		23,725	56,915
Fundraising		35,600		35,600	88,564
Hand Over		1,317		1,317	1,688
Shop Income		22,747		22,747	42,308
Other Income
Pet Plan Insurance Commission		7,514		7,514	7,420
Rent Receivable					3,500
Bank Interest and Other Similar Income		50		50	79
TOTAL INCOMING RESOURCES		382,682	7,999	390,681	320,775
EXPENDITURE:
Cost ofRaising Funds
Veterinary Care		24,941		24,941	35,891
Veterinary Care - Directors	Salary	18,168		18,168	18,135
Dog Supplies and External	Boarding Fees	838		838	1,415
Animal Transport Fees		1,055		1,055	2,310
Waste and Cleaning		2,465		2,465	2,084
Fundraising Costs		759		759	2,109
		48,226		48,226	61,944

	F	OR THE Y	EAR ENDED 31S	TMARCH 20	21
			Unrestricted	Restricted	2021	2020
			Funds	Funds	Total	Total
						g
KXPKNDITURK:
Expenditure on Charitable		Activities
Wages and Salaries			119,939	5,999	125,938	141,826
Employers National	Insurance		2,974		2,974	4,220
StaffPension Contributions			1,898		1,898	1,918
StaffTraining			250		250	20
Work Clothing			601		601	320
Rent and Rates			1,975		1,975	1,551
Light and Heat			7,044		7,044	5,745
Insurance			5,823		5,823	4,984
Motor Expenses			1,871		1,871	5,185
Repairs and Maintenance			26,842	2,000	28,842	21,890
Hire ofEquipment			383		383	635
Printing, Postage and Stationery			970		970	2,107
Computer and ITCosts			4,811		4,811	5,594
Travel and Subsistence						493
Advertising			420		420	786
Telephone			2,689		2,689	2,706
Depreciation			19,241	397	19,638	26,259
Cleaning			7,168		7,168	11,298
Sundry Expenses			1,708		1,708	1,702
Refreshments			272		272	1,366
Professional Subscriptions			6,960		6,960	5,997
Accountancy Fees			2,490		2,490	2,654
Bank Loan Interest			3,526		3,526	3,354
Profit on Sale ofAssets			(239)		(239)
			219,616	8,396	228,012	252,610
Finance Charges
Bank Charges			1,007		1,007	1,747
Shop Expenditure
Rent and Rates			25,304		25,304	17,590
Light and Heat			2,127		2,127	5,448
Insurance			196		196	124
Sundries			100		100	133
			27,727		27,727	23,295
Governance Costs
Independent Examiner Fees			500		500	500
Legal and Professional Fees			1,001		1,001	510
			1,501		1,501	1,010
TOTAL RKSOURCKS EXPENDED			298,077	8,396	306,473	340,606
NKT KFICIT /SURPLUS			84,605	(397	84,208	(19,831)