2022-03-31-accounts - Stray Aid Ltd

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Report ofthe Trustees
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

Company Registration	Company Registration	05926205
Registered	Office and	Stray Aid Dog's &Cats	Home
Operational	Address:	Coxhoe
		Durham
		DH6 4EL
Bankers:		Lloyds TSB
		Skinnergate Branch
		Darlington
		County Durham
		DL3 7ND
Independent	Examiner:	E.J.Hartshorne-Ferguson	BAFCA
		Bell Tindle Williamson	LLP
		The Old Post Office
		63 Saville Street
		North Shields
		Tyne and Wear
		NE30 IAY

		FOR	THE Y	EAR E	NDED 31ST	MARCH 2022
					Unrestricted	Restricted
					Funds	Funds	2022	2021
				Note	g	f.	g
INCOME:
Donations and Legacies				3	133,418	10,000	143,418	256,810
Income from Charitable	Activities			4	280,892		280,892	134,780
Other Income				5	7,372		7,372	7,564
TOTAL INCOMING	RESOURCES				421,682	10,000	431,682	399,154
EXPENDITURE:
Cost ofRaising Funds				6	45,334	10,000	55,334	48,226
					45 334	10,000	55,334	48,226
Charitable Activities:
Expenditure on Charitable		Activities			213,985		213,985	238,993
Shop Expenditure					33,965		33,965	27,727
					247,950		247,950	266,720
TOTAL EXPENDITURE					293,284	10,000	303,284	314,946
NET INCOME/(EXPENDITURE)			AND
NKT MOVKMKNT	IN	FUNDS	FOR
THE YEAR					128,398		128,398	84,208
RECONCILIATION	OF	FUNDS:
OPENING FUNDS AT ISTAPRIL			2021	16	484,388		484,388	400,180
SURPLUS FOR THE	YEAR				128,398		128,398	84,208
CLOSING FUNDS AT 31STMARCH 2022				16	612,786		612,786	484,388

BALANCE	SHEET AS	AT 31STMA	RCH 2022
	Note	2022		2021
		g	g	g
FIXEDASSETS	12		309,346		272,501
CURRENT ASSETS
Stock	13	4,469		4,393
Debtors	14	8,359		16,143
Cash at Bank and in Hand		416,870		348,676
		429,698		369,212
CREDITORS - AMOUNTS DUE
WITHIN ONK YEAR	15	24,182		44,244
NKT CURRENT ASSETS			405,516		324,968
TOTAL ASSETSLESS
CURRENT LIABILITIES			714,862		597,469
CREDITORS - AMOUNTS DUE
AFTER MORE THAN ONK YEAR	15		(102,076)		(113,081)
NET ASSETS			612,786		484,388
CAPITAL
Unrestricted Funds - General	16		442,451		434,388
Unrestricted Funds - Designated	16		170,335		50,000
Restricted Funds	16
			612,786		484,388

					2022	2021
			Unrestricted	Restricted	TOTAL	TOTAL
					g
Grants			1,195	10,000	11,195	11,308
Donations	and	Legacies	113,840		113,840	115,635
Local Authority		Grants	17,338		17,338	121,223
HMRC CJRS Grants			1,045		1,045	8,644
			133,418	10,000	143,418	256,810

				2022	2021
		Unrestricted	Restricted	TOTAL	TOTAL
				g	g
Kennelling	Fees	108,377		108,377	38,876
Veterinary	Fees	2,042		2,042	12,515
Adoption		31,965		31,965	23,725
Fundraising		33,252		33,252	35,600
Hand Over		917		917	1,317
Shop income		104,339		104,339	22,747
		280,892		280,892	134,780

				2022	2021
		Unrestricted	Restricted	TOTAL	TOTAL
				g	g
Pet Plan Insurance	Commission	7,345		7,345	7,514
Bank Interest and	Other Similar Income	27		27	50
		7,372		7,372	7,564

					2022	2021
			Unrestricted	Restricted	TOTAL	TOTAL
Veterinary	Care Direct Costs		18,204	10,000	28,204	24,941
Veterinary	Care Director's	Salary	20,241		20,241	18,168
Dog Supplies and External		Boarding Fees	1,338		1,338	838
Animal Transport Fees			1,115		1,115	1,055
Waste Disposal			1,956		1,956	2,465
Fundraising	Costs		2,480		2,480	759
			45,334	10,000	55,334	48,226

				2022	2021
		Unrestricted	Restricted	TOTAL	TOTAL
				g
Wages and Salaries		137,168		137,168	125,938
Employers National	Insurance	3,457		3,457	2,974
StaffPension Contributions		2,371		2,371	1,898
StaffTraining		30		30	250
Work Clothing		383		383	601
Water Rates		1,989		1,989	1,975
Light and Heat		7,715		7,715	7,044
Insurance		6,369		6,369	5,823
Motor Expenses		3,042		3,042	1,871
Repairs and Maintenance		6,275		6,275	28,842
Hire ofEquipment		839		839	383
Printing, Postage and Stationery		783		783	970
Computer and ITCosts		3,812		3,812	4,811
Advertising		882		882	420
Telephone		2,151		2,151	2,689
Depreciation		16,953		16,953	19,638
Cleaning		13,388		13,388	7,168
Bank Charges		2,042		2,042	1,007
Sundry Expenses		742		742	1,708
Refreshments					272
Professional Subscriptions		6,448		6,448	6,960
Accountancy Fees		2,615		2,615	2,490
Governance Costs	(SeeNote 9)	1,962		1,962	1,501
Bank Loan Interest		3,784		3,784	3,526
Irrecoverable VAT		7,955		7,955	8,473
Profit on Sale ofAssets		(19,170)		(19,170)	(239)
		213,985		213,985	238,993

			2022	2021
	Unrestricted	Restricted	TOTAL	TOTAL
			g
Rent and Rates	31,416		31,416	25,304
Light and Heat	2,330		2,330	2,127
Insurance	199		199	196
Sundries	20		20	100
	33,965		33,965	27,727

					2022	2021
			Unrestricted	Restricted	TOTAL	TOTAL
Independent	Examiner	Fees	500		500	500
Legal and Professional		Fees	1,462		1,462	1,001
			1,962		1,962	1,501

					2022	2021
			Unrestricted	Restricted	TOTAL	TOTAL
					g
Wages and Salaries			169,001		169,001	155,815
Benefits in Kind			618		618	1,582
Employer National	Insurance	Contributions	5,414		5,414	3,814
Employer Pension	Contributions		2,952		2,952	2,420
			177,985		177,985	163,631

	The average	number of persons	by the company	during	the	year,	including the	directors,	was as
	follows;
							2022	2021
							Number	Number
	Number ofEmployees								12
12.	TANGIBLE	FIXEDASSETS
			Motor	92*2		&	~B9& &
			Vehicles	~Fittin		s	Kennels	Total
					f.		g
	COST
	As at 1stApril	2021	40,620		37,623		388,476	466,719
	Additions Disposals		21,658 (29,023)		2,475		29,665	53,798 ~229,023
	As at 31stMarch 2022		33,255		40,098		418,141	491,494
	DEPRECIATION
	As at 1stApril	2021	39,652		27,761		126,805		194,218
	Charge for year		3,224		2,882		10,847		16,953
	On Disposals		(29,023)						(29,023)
	As at 31stMarch 2022		13,853		30,643		137,652		182,148
	NET BOOK	VALUE
	As at 31stMarch 2022		19,402		9,455		280,489		309,346
	As at 31stMarch 2021		968		9,862		261,671		272,501
13.	STOCK
							2022	2021
	Closing Stock						4,469		4,393
14.	DEBTORS
							2022	2021
	Prepayments						8,359		8,702
	VAT								7,441
							8,359		16,143

		2022	2021
		g	g
Amounts due within	one year:-
Trade Creditors		3,241	1,546
PAYE and National	Insurance	2,932	1,590
VAT		2,317
Bank Mortgage		2,700	2,640
Bounceback Loan		10,020	10,000
Accruals and Deferred Income		2,972	28,014
Other Creditors			454
		24,182	44,244
Amounts due after	more than one year:-
Bank Mortgage		70,429	73,081
Bounceback Loan		31,647	40,000
		102,076	113,081

				Balance				Balance
				~1st A ril				31stMarch
				2021	Income	~Ex ended	Transfers	2022
Unrestricted	Funds
General				434,388	421,682	(293,284)	(120,335)	442,451
Designated	—Site
Development				50,000			(29,665)	20,335
Designated	—Contingency		and
Going Concern Policy							150,000	150,000
				484,388	421,682	(293,284)		612,786
Restricted Funds
Revenue Grants:
The Jean	Sainsbury	Animal
Welfare Trust					10,000	(10,000)
					10,000	(10,000)
				484,388	431,683	~3D3,284)		612,786

	Restricted	Unrestricted
	Funds	Funds	Total
		g
Tangible Fixed Assets		309,346	309,346
Current Assets		429,698	429,698
Current Liabilities		(24,182)	(24,182)
Long Term Liabilities		(102,076)	(102,076)
Net Assets at 31stMarch 2022		612,786	612,786

	Unrestricted	Restricted	2022	2021
	Funds	Funds	Total	Total
		g		g
INCOME:
Donations and Legacies
Grants	1,195	10,000	11,195	11,308
Donations and Legacies	113,840		113,840	115,635
Local Authority Grants	17,338		17,338	121,223
HMRC CJRS Grants	1,045		1,045	8,644
Income from Charitable Activities
Kennelling Fees	108,377		108,377	38,876
Veterinary Fees	2,042		2,042	12,515
Adoption	31,965		31,965	23,725
Fundraising	33,252		33,252	35,600
Hand Over	917		917	1,317
Shop Income	104,339		104,339	22,747
Other Income
Pet Plan Insurance Commission	7,345		7,345	7,514
Bank Interest and Other Similar Income	27		27	50
TOTAL INCOMING RESOURCES	421,682	10,000	431,682	399,154
EXPENDITURE:
Cost ofRaising Funds
Veterinary Care	18,204	10,000	28,204	24,941
Veterinary Care —Directors Salary	20,241		20,241	18,168
Dog Supplies and I xtemal Boarding Fees	1,338		1,338	838
Animal Transport Fees	1,115		1,115	1,055
Waste and Cleaning	1,956		1,956	2,465
Fundraising Costs	2,480		2,480	759
	45,334	10,000	55,334	48,226

	F	ORTHE Y	EAR ENDED 31S	TMARCH 20	22
			Unrestricted	Restricted	2022	2021
			Funds	Funds	Total	Total
			8	f.	g
KXPKNDITURK:
Expenditure on Charitable		Activities
Wages and Salaries			137,168		137,168	125,938
Employers National	Insurance		3,457		3,457	2,974
Staff Pension Contributions			2,371		2,371	1,898
Staff Training			30		30	250
Work Clothing			383		383	601
Rent and Rates			1,989		1,989	1,975
Light and Heat			7,715		7,715	7,044
Insurance			6,369		6,369	5,823
Motor Expenses			3,042		3,042	1,871
Repairs and Maintenance			6,275		6,275	28,842
Hire ofEquipment			839		839	383
Printing, Postage and Stationery			783		783	970
Computer and ITCosts			3,812		3,812	4,811
Advertising			882		882	420
Telephone			2,151		2,151	2,689
Depreciation			16,953		16,953	19,638
Cleaning			13,388		13,388	7,168
Sundry Expenses			742		742	1,708
Refreshments						272
Professional Subscriptions			6,448		6,448	6,960
Accountancy Fees			2,615		2,615	2,490
Bank Loan Interest			3,784		3,784	3,526
Irrecoverable VAT			7,955		7,955	8,473
Profit on Sale ofAssets			(19,170)		(19,170)	(239)
			209,981		209,981	236,485
Finance Charges
Bank Charges			2,042		2,042	1,007
Shop Expenditure
Rent and Rates			31,416		31,416	25,304
Light and Heat			2,330		2,330	2,127
Insurance			199		199	196
Sundries			20		20	100
			33,965		33,965	27,727
Governance Costs
Independent Examiner Fees			500		500	500
Legal and Professional Fees			1,462		1,462	1,001
			1,962		1,962	1,501
TOTAL RESOURCES KXPKNDKD			293,284	10,000	303,284	314,946
NKT SURPLUS			128,398		128,398	84,208