The Tree of Life for Anlmals Llmlted Company number 05460217 Re8lstered Charlty number 1120789 Report of the Trustees for the year ended 31 December 2022 Objectlves and Actlvltles ObJectlves and aims The object of the charity Is to run a busy animal hospltal and rescue centre In Rajasthan, Northern India. TOLFA UK is responslble for the m3ln proSeci In India that Is at the very core of our work and philosophy- Rescue & Core Project. India Is home to about 30 million Stray dogs and there are an estimated 40,000 free- roaming cows in Delhl alone. Not only is there a slBnificant need to reduce the dog populatlon from a public health view, many of the dogs are victlm5 of disease and injury. Cows are also at rlsk from road traffic accidents, illness. and the potential fatal effects of eatlng plastlc waste. Charitable Actlvltles The total incoming resources for 2022 were £212,259 and the resources expended were £179,091. The charity was left with a reserve at the end of the year of £101,872. Rescue and Care Project With our animal ambulance service we respond to calls from the public about street anima15 that are sick or injured. Our team then either provlde "on the spot" treatment or takes the animal to our hospital for care and further attention. As part of the Rescue & Care project, we have two animal ambulances: one attends cow & large animal complaints and the other dogs and small animals. In 2022, the Rescue and Care Project rescued and admitted 5,981 animals and provided on the spot Street treatment for a further 7,989 animals. 4.239 dogs were sterilised and 4.280 were rabies vaccinated. Other Our in-house dispensary runs a free clinic every day for these animals and villagers attend from the 10 villages Surrounding the h05Pltal. Most of these animals are goats and are of vital importance to their owners, who are usually sub5iStence farmers.ln 2022 we treated 4,686 animals through the Reserves Pollcy & Fundlng Position The re5eryes poliiry of the charity is to maintain unrestricted funds, which are the free reserve5 of the charity, at a sufficient level which enables the Charity to be able to operate in the short term. The remainder of the charity'5 reserves are distributed in accordance with the purpose for which it has been donated. The total reserves at the year end date were £101,872 of which an amount of £60,791 was held in restricted funds. This represents an increase of £33,169 in total reserves over the position at the end of 2021. Restricted re5eTves increased by £3,616 over the 2021 position and unrestricted reserves rose by £29,553 to £41,028 at the year end. This includes a figure of £25.OW that will be used to increase the capacity for TOLFA India to generate more direct funding. Despite continuing challenging conditions, the level of incoming funding in 2022 increased by 9% over 2021. The trustees therefore consider the state of the charity to be satisfactory, and that 15 achieving its objectives. Approved by order of the board of trustees and Signed on its behalf by: Kerry Wilkins. Managing Trustee Date £q loas
The Tree of Life for Animals Limited Company number 05460217 Registered Charity number 1120789 Report of the Trustees for the year ended 31 December 2022
| Report of the Trustees | 1 - 2 |
|---|---|
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 - 8 |
THE TREE OF LIFE FOR ANIMALS LIMITED (limited by guarantee) Report of the Trustees and Unaudited Financial Statements for the year ended 31 December 2022
Company number 05460217 Registered Charity number 1120789
The Tree of Life for Animals Limited Company number 05460217 Registered Charity number 1120789 Report of the Trustees for the year ended 31 December 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 period ended 31 December 2021. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" FRS 102 effective from 1st January 2015.
Reference and Administrative Details
Registered Office
c/o Clara Nowak 95 Bath Road Stroud Gloucestershire GL5 3LA
Trustees
Mrs K Wilkins Veterinary Nurse Chair of Trustees Ms K Robinson IT Manager Miss N Steward Advertising Consultant Dr S Bretherton Retired Teaching Professional Ms D Thomas-Sutcliffe Corporate Communications Professional Ms L Mitchell Nurse Mr A Prentis Retired Veterinary Surgeon Ms K Bhogal Talent Acquisition Manager
Company Secretary
Dr S Bretherton
Independent Examiner
Martin Atkinson FCA
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.
Recruitment and appointment of new trustees
The directors of the company are also charity trustees for the purposes of charity law. All trustees give their time voluntarily and received no benefits from the charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
1
The Tree of Life for Animals Limited Company number 05460217 Registered Charity number 1120789 Report of the Trustees for the year ended 31 December 2022
Objectives and Activities
Objectives and aims
The object of the charity is to run a busy animal hospital and rescue centre in Rajasthan, Northern India. TOLFA UK is responsible for the main project in India that is at the very core of our work and philosophy - Rescue & Care Project. India is home to about 30 million stray dogs and there are an estimated 40,000 freeroaming cows in Delhi alone. Not only is there a significant need to reduce the dog population from a public health view, many of the dogs are victims of disease and injury. Cows are also at risk from road traffic accidents, illness. and the potential fatal effects of eating plastic waste.
Charitable Activities
The total incoming resources for 2022 were £212,259 and the resources expended were £179,091. The charity was left with a reserve at the end of the year of £101,872.
Rescue and Care Project
With our animal ambulance service we respond to calls from the public about street animals that are sick or injured. Our team then either provide "on the spot" treatment or takes the animal to our hospital for care and further attention.
As part of the Rescue & Care project, we have two animal ambulances; one attends cow & large animal complaints and the other dogs and small animals. In 2022, the Rescue and Care Project rescued and admitted 5,981 animals and provided on the spot street treatment for a further 7,989 animals. 4,239 dogs were sterilised and 4,280 were rabies vaccinated.
Other
Our in-house dispensary runs a free clinic every day for these animals and villagers attend from the 10 villages surrounding the hospital. Most of these animals are goats and are of vital importance to their owners, who are usually subsistence farmers.In 2022 we treated 4,686 animals through the
Reserves Policy & Funding Position
The reserves policy of the charity is to maintain unrestricted funds, which are the free reserves of the charity, at a sufficient level which enables the charity to be able to operate in the short term. The remainder of the charity's reserves are distributed in accordance with the purpose for which it has been donated. The total reserves at the year end date were £101,872 of which an amount of £60,791 was held in restricted funds. This represents an increase of £33,169 in total reserves over the position at the end of 2021. Restricted reserves increased by £3,616 over the 2021 position and unrestricted reserves rose by £29,553 to £41,028 at the year end. This includes a figure of £25,000 that will be used to increase the capacity for TOLFA India to generate more direct funding. Despite continuing challenging conditions, the level of incoming funding in 2022 increased by 9% over 2021. The trustees therefore consider the state of the charity to be satisfactory, and that is achieving its objectives.
Approved by order of the board of trustees and signed on its behalf by:
Kerry Wilkins, Managing Trustee
2
Date
The Tree of Life for Animals Limited Company number 05460217 Registered Charity number 1120789 Independent Examiner's Report for the year ended 31 December 2022
I report on the accounts for the twelve month period ended 31 December 2022 set out on pages four to eight.
Respective responsibilities of the trustees and examiner
The charity's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011) and that an independent examination is required.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under Section 145 of the 2011 Act
-
to follow the procedures laid down in the General Direction given the Charity Commission; and
-
to state whether particular matters have come to my attention
Basis of the independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charities Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statements below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
1 which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006; and
-
to prepare accounts which accord with the accounting records, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice FRS102: Accounting and Reporting by Charities
have not been met: or
- 2 to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Martin Atkinson FCA
Date
Address: Flat 8, 18 Upper Maze Hill
St Leonards on Sea East Sussex TN38 0LG
3
The Tree of Life for Animals Limited Company number 05460217 Registered Charity number 1120789 Statement of Financial Activities for the year ended 31 December 2022
| Notes INCOMING RESOURCES Incoming resources from generated funds Voluntary income Activities for generating funds 2 Investment income 3 Total incoming resources RESOURCES EXPENDED Costs of generating funds Charitable activities Governance costs Total resources expended NET INCOMING/(OUTGOING) RESOURCES RECONCILIATION OF FUNDS Total funds brought forward Total funds |
Unrestricted funds Restricted funds Total funds Unrestricted funds Restricted funds Total funds £ £ £ £ £ £ Dec-22 Dec-21 93,025 118,565 211,590 69,422 123,953 193,375 494 - 494 856 - 856 175 - 175 5 - 5 |
|---|---|
| 93,694 118,565 212,259 70,283 123,953 194,236 10,032 - 10,032 8,974 - 8,974 54,115 114,944 169,059 65,426 88,937 154,363 - - |
|
| 64,147 114,944 179,091 74,399 88,937 163,336 |
|
| 29,547 3,621 33,168 4,116) ( 35,016 30,900 |
|
| 11,534 57,170 68,704 15,650 22,154 37,804 |
|
| 41,081 60,791 101,872 11,534 57,170 68,704 |
The attached notes form an integral part of these financial statements
4
The Tree of Life for Animals Limited Company number 05460217 Registered Charity number 1120789 Balance Sheet at 31 December 2022
| Notes CURRENT ASSETS Stocks Cash CREDITORS Amounts falling due within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 5 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted Funds Restricted Funds £ £ 400 - 40,682 60,791 41,082 60,791 - - |
Dec-22 Dec-21 Total Funds Total Funds £ £ 400 400 101,473 68,304 101,873 68,704 - - |
|---|---|---|
| 41,082 60,791 |
101,873 68,704 |
|
| 41,082 60,791 |
101,873 68,704 |
|
| 41,082 60,791 |
101,873 68,704 |
|
| 41,082 11,529 60,791 57,175 |
||
| 101,873 68,704 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the twelve month period ended 31 December 2022.
The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
1 ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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2 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 he Companies Act 2006 relating to the financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to companies subject the small companies regime.
The financial statements were approved by the Board of Trustees and signed its behalf by:
Kerry Wilkins, Trustee & Chair
Date
The attached notes form an integral part of these financial statements
5
The Tree of Life for Animals Limited Company number 05460217 Registered Charity number 1120789 Notes to the Financial Statements for the year ended 31 December 2022
1 Accounting Policies
Basis of preparing the Financial Statements
The Financial Statements have been prepared under the going concern basis.
Basis of Accounting
The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008)
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
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 heading they have been allocated to activities on a basis consistent with the use of resources.
Stock
Stocks are valued at the lower of cost and net realisable value, after making allowance for obsolete and slow moving items consistent with previous years.
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.
2 Activities for Generating Funds
| 2 | Activities for Generating Funds | ||
|---|---|---|---|
| **Dec-22 ** | Dec-21 | ||
| Shop income | £498 | £856 | |
| Fundraising Events | £0 | £0 | |
| £498 | £856 | ||
| 3 | Investment Income | ||
| **Dec-22 ** | Dec-21 | ||
| Deposit account interest | £175 | £5 |
4 Trustee's Remuneration and Benefits
During the period the total of trustees' remuneration amount to £nil (prior year nil) There were no trustees' expenses paid for the period ended 31 December 2022 nor for the prior year.
6
5 Movement in funds
The Tree of Life for Animals Limited Company number 05460217 Registered Charity number 1120789 Notes to the Financial Statements for the year ended 31 December 2022
| Net | |||
|---|---|---|---|
| At 1 Jan | movement | At 31 Dec | |
| 2022 | in funds | 2022 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| Designated funds - TOLFA developme | 0 | 25,000 | 25,000 |
| General fund | 11,534 | 4,547 | 16,081 |
| 11,534 | 29,547 | 41,081 | |
| Restricted funds | |||
| Dragonfly | 0 | 446 | 446 |
| Rescue Project | 35,592 | 1,889 | 37,481 |
| Education Project | 2,342 | 0 | 2,342 |
| Major Donor Fund | 1,000 | 0 | 1,000 |
| Staff Health Fund | 17,728 | (250) | 17,478 |
| Capital projects | 294 | (166) | 128 |
| Rescue Vehicle Fund | 0 | 0 | 0 |
| Asst Salary | 214 | 0 | 214 |
| Puppy Cages | 0 | 40 | 40 |
| Infrastructure | 0 | 1,661 | 1,661 |
| 57,170 | 3,621 | 60,791 | |
| 68,704 | 33,168 | 101,871 |
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| Designated funds - Tolfa Developmen | 25,515 | 515 | 25,000 |
| General fund | 68,179 | 63,632 | 4,547 |
| 93,694 | 64,147 | 29,547 | |
| Restricted funds | |||
| Dragonfly | 2,673 | 2,227 | 446 |
| Rescue Project | 101,821 | 99,931 | 1,889 |
| Education Project | 0 | 0 | 0 |
| Major Donor Fund | 0 | 0 | 0 |
| Staff Medical Fund | 0 | 250 | (250) |
| Capital projects | 0 | 166 | (166) |
| Rescue Vehicle Fund | 8,415 | 8,415 | 0 |
| Asst Salary | 0 | 0 | 0 |
| Puppy Cages | 3,882 | 3,842 | 40 |
| Infrastructure | 1,775 | 114 | 1,661 |
| 118,566 | 114,945 | 3,621 | |
| 212,260 | 179,092 | 33,168 |
Restricted funds
Note corrections:1/ moved £824.77 from staff medical to rescue 2/ £5 interest from restricted to general funds Rescue Project fund relates to grants received specifically for the Rescue Project.
Education Project relates to a grant received to set up an education programme in local schools. Dragonfly refers to a grant specifically to fund the salaries of three nurturers
Major Donor fund relates to an initiative to develop 5 new significant donors to support the Rescue project Capital Projects relates to a grant from Ceva specifically for activites generating funds
Asst Salary refers to a grant made to specifically fund the Assistant's salary
Staff Medical Fund refers to a campaign to raise funds to provide medical cover for TOLFA staff Puppy Cages refers to an campaign to fund new puppy cages
Infrastructure refers to a grant made to fund infrastructure projects at Tolfa
7
The Tree of Life for Animals Limited Company number 05460217 Registered Charity number 1120789 Notes to the Financial Statements for the period ended 31 December 2022
6 Staff costs
Dec-22 Dec-21 Wages and salaries £33,496 £30,082 The average monthly number of employees during the year was as follows: Dec-22 Dec-21 4 4
The average monthly number of employees during the year was as follows:
No employees received emoluments in excess of £60,000 for the period ended 31 December2022 nor the year ended 31 December 2021.
8
The Tree of Life for Animals Limited Company number 05460217 Registered Charity number 1120789 Independent Examiner's Report forthe year ended 31 December 2022 I report on the accounts for the twelve month period ended 310ecember 2022 set out on pages four to eight. Respective responsibilities of the trustees and examiner The charity's trustees (who are also the directors for the purposes of company lawl are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year lunder Section 144121 of the Charities Act 20111 nd that an independent examination is required. Having satisfied myself that the charity is not subject to audit unde¥ company law and is eligible for independent examination, it is my responsibility to.. examine the accounts under Section 145 of the 2011 Act to follow the procedures laid down in the General Direction given the Charity Commission,. and to state whether particular matters have come to my attention Basis ofthe independent eKaminer's report My examination was carried out in accordance with the General Direction5 given by the Charities Commission. An examination includes a review of the accounting records kept by the charity and 3 comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the account5, and seeking explanations from you as trustees concerning any such matter5. The procedures urndertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given a5 to whether the accounts present a "true and fair view" and the report 15 limited to those matters set out in the statements below. Independent examiner's statement In connection with my examination, no matter h85 come to my 3ttention'. I which give5 me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with Section 386 and 387 of the Companies Act 2006. and to prepare accounts which accord with the accounting cOrdS, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice FR5102.. Accounting and Reporting by Charities have not been met: or 2 to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. plo£4y Qo15 Martin Atkinson FCA Date Address- Flat 8, 18 Upper Maze Hill St Leonards on Sea East Sussex TN38 OLG