# **The Freedom of Spirit Trust for Border Collies (A company limited by guarantee)**
**Report and Financial Statements For the Year Ended 30[th] June 2022**
**Charity Number 1121598 Company Number 6294336**
## **The Freedom of Spirit Trust for Border Collies**
(A company limited by guarantee)
## **Financial Statements**
**For the Year Ended 30[th] June 2022**
|**Contents**|**Page**|
|---|---|
|Legal and Administrative Information|1|
|Report of the Board of Management|2 - 7|
|Independent Accountants’ Report|8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Notes forming part of the Financial Statements|11 - 15|
## **The Freedom of Spirit Trust for Border Collies**
## **Report of the Board of Management for the year ended 30[th] June 2022**
The Board of Management presents its Report and Financial Statements for the year ended 30[th] June 2022
## **Reference and Administrative Information**
Charity Name The Freedom of Spirit Trust for Border Collies Charity registration number 1121598 Company registration number 6294336 Registered Office and operational address Golcar Farm, Spring Lane, Eldwick, Bingley, West Yorkshire. BD16 3AU
## **Patron**
Dame Ellen MacArthur DBE
## **Board of Management**
Mr David Maitland Chairman & Secretary Mrs Barbara Sykes Chief Executive Mrs Gill King Mr Peter Tomson Mr Stuart Verity
## **Veterinary & Welfare Ambassador**
Mr Peter O' Hagan
## **Principal Volunteer**
Mrs Vicky Metcalf Deputy Manager **Accountants** ADS Accountancy Limited, Bezant House, Bradgate Park View, Chellaston, Derby DE73 5UH **Bankers** Nat West, 63 North Street, Keighley, West Yorkshire, BD21 3SB **Solicitors** LCF Law, One St. James Business Park New Augustus Street Bradford BD1 5LL
1
## **Our Aims and Objectives**
## Purpose and Activities
Our charity’s purpose, as set out in the objects contained in the company’s memorandum of association, is to promote humane behaviour towards Border Collie dogs by providing appropriate care, protection, treatment and security of Border Collies which are in need of care and attention by reasons of sickness, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to Border Collie welfare in general and the prevention of cruelty and suffering among Border Collie dogs.
The aims of the charity are to ensure the future and survival of the Border Collie as a breed known for its intelligence, working ability and loyalty by providing a better understanding of the Border Collie, its needs and training in both working and companion homes by promoting effective education about the specific needs of Border Collies, and to provide sanctuary, both physical and mental for dogs, of a Border Collie type who are in difficulties, especially where they are unsuitable for rescue organisations and re-homing programmes.
## Ensuring our work delivers our aims
The Charity was established with the benefit of a legacy from the estate of the late Bernard Mahon to support the work which was being undertaken by Barbara Sykes to promote the Border Collie and to provide a safe haven for dogs who were suffering from mistreatment or abuse, as originally publicised in the Freedom of Spirit magazine.
The main emphasis of the work of the Trust to date, has been to deal with the large number of rescue cases which are being referred for assistance, with the benefit of the legacy from the late Helen Clark the emphasis now is to locate permanent accommodation to ensure the long term viability of the Trust.
## The focus of our work
During the year, we have continued to be mindful to deal with the impact of Covid-19 which has impacted on both the way the Trust operates to keep staff and the ability to raise funds from our usual events. With the continued economic uncertainty the level of support from grant donors has reduced but the Trust has fortunately received an increase in other donations, mainly to support its move to permanent accommodation. Whilst staffing has been an issue at times we have continued when possible with the increased number of Kennel Assistants hours to support and assist in the care and training of the dogs in the care of the Trust so that the Chief Executive can spend more time promoting the work of the Trust and assisting the band of devoted fund raising volunteers.
The relationship with the ISDS (International Sheep Dog Society) which initially started by providing valuable information for their archive history of the breed website has now grown so that we are the only rescue organisation which they officially recognise and provide a link to on their website and in normal years the Trust is invited to undertake fundraising at their events.
2
## **How our activities deliver public benefit**
Our main activities and how we try to help the Border Collie breed are described below. All our charitable activities are focused on the promotion of the Border Collie breed, and providing sanctuary and training for dogs who will either be rehomed into a supportive working or companion home, with appropriate financial assistance for those older dogs who require additional veterinary care, or who will remain housed by the Trust for the remainder of their lives.
The year has been impacted by the on-going issues relating to Covid 19 which has impacted the way the staff had to operate to keep them safe. We still kept our dogs as long as needed to assess them correctly and to put them on training programmes before putting them up for re-homing.. Due to Covid we were unable to have our full range of fund raising events or to take our stand to the major shows.
## Rescue Dogs
With the number of abandoned and unwanted dogs continuing to escalate each year, and more this year with many people abandoning the puppies purchased during the lock down, our kennels assistants have worked hard to ensure that our limited accommodation available has been used to full potential with 1,010 dogs now accepted by the Trust to date, we took in 54 dogs from pounds and homes, 43 were rehomed during the year, one old dog and two which after a full assessment and an opinion from the vet they were too aggressive for rehoming or to safely accommodate in sanctuary due to severe aggression pts, eight dogs went forward to the following year
All dogs are fully assessed by veterinary professionals, microchipped and most are neutered while in the care of the Trust, and potential adopters are checked and are required to spend time with the dogs at the charity's base before they are allowed to take a dog away on either a short term foster basis or longer term adoption.
Where dogs are older, with greater age related veterinary care requirements, the charity may provide appropriated financial assistance with costs in cases of hardship.
## Training and Promotion
The Charity has produced a video which has allowed it to be able to undertake a wider range of educational activities, particularly with young people and to assist in fund raising by showing the work undertaken at meetings and seminars.
The charity is grateful to the ISDS (International Sheep Dog Society) for their recognition of the Trust and allowing it to provide educational material and undertake fundraising at all its major events. The Trust also regularly promotes its work and views through the website, seminars and events.
Where possible, the charity has also continued a programme of training events, aimed mainly at other rescue organisations, to ensure that they are able to accommodate and provide as safe a haven as possible for any Border Collies that they are caring for.
## Principal Funding Sources
The largest source of funds has been the legacy from the late Helen Clark.
To ensure the Trust can continue to operate, the charity has been working to attract donations from individuals who we are able to contact through the website and functions the Trust attends together with continued support from supporters of the Trust, many donated with the benefit of gift aid.
3
Given the continued demand for the services offered by the Charity and the reduced level of reserves available to support its continuing work we now have a very able volunteer who has submitted a number of applications to charitable trusts to see if they are able to provide financial support with both revenue and capital projects.
We are grateful for the continued support from the Rose Animal Sanctuary, the Hobson Trust, the Sister Lilly Animal Charity and the Ostachini Family Trust and other grant givers who continue to support the day to day work of the Trust. Which allows the continued higher staff establishment which means we are able to support each dog more fully, ensuring where possible they are available for rehoming sooner.
The Trust is also well supported by a number of volunteers who donate their time and effort to directly assist the Trust, through work in looking after or exercising the dogs in the Trust's care, assisting with transport or undertaking a range of other duties, or who have donated goods or services which can be auctioned to produce funding for the Trust.
## Investment Powers & Policy
Following the receipt of the Mahon and Clark legacies, amounts are currently invested in deposits with two Charities Common Investment Funds and in two major UK banks and the Board have agreed a prudent investment policy of continued use of bank deposits, Charity Investment funds where not covered by governmental guarantees spread over a range of banks, and in National Savings and gilt edged securities.
## Reserves Policy
The Board of Management has examined the charity’s requirement for reserves in light of the main risks to the organisation. It has established a policy whereby unrestricted funds not committed or invested in tangible fixed assets held by the charity should cover at least a year’s expenditure.
Now that the Trust is running on a firm footing, and income and expenditure almost match the trustees are considering the future of our work and have set up Project Expansion to start to build up funds for the next phase of our development.
## **Plans for Future Periods**
The charity plans to expand its activities in future years with an increased emphasis on the provision of training and advice with work continuing on rescue dogs and the care of those in the Trust's long term care.
The lease of the land on which the kennel accommodation is built ran until the 26th October 2022 and has now been replaced by a Tenancy at Will, which means that the Trust needs to consider how to secure the medium to long term future of the Trust. Work has been on-going to identify options on alternative premises which could be utilised to not only provide permanent accommodation but also a trading income to subsidise the work of the Trust and how this could be financed. One option was investigated fully in the year, incurring professional fees, but we were unable to agree a deal which could be afforded by the Trust.
The Board has been expanded to allow the skills and resources necessary to take the Trust forward so it will eventually be able to operate when the founding Trustees retire.
4
With more and more dogs in need of rescue space than ever before with our limited accommodation and facilities we are unable to cater for all the dogs needing to come into our care. The Trust's training and rehoming programmes for dogs from both private homes and the dog pounds has been so successful that with more kennels, better facilities and more trainers and training space we could not only accommodate more dogs but could prepare them for rehoming much sooner than at present. The Trust provides back up and training for all its adopters and at present there are only outdoor facilities making it very difficult to provide the service that is needed to ensure that each adopter fully understands the dog they are adopting.
Expansion to improved and larger facilities would mean the Trust could cater for more dogs, prepare them for rehoming in a shorter time and could provide facilities being the base for sanctuary dogs and ones that need more intensive training. The expansion would provide the opportunity to take in dogs that are left in the homes or the dog pounds and put to sleep. At present we can only cater for a very small percentage of these dogs.
## **Structure, Governance and Management**
## Governing Document
The organisation is a charitable company limited by guarantee, incorporated on the 27th June 2007 and registered as a charity on the 14th November 2007. The company was established under a Memorandum of Association which established the objects and the powers of the charitable company, which were updated on the 8th November 2008 at the request of the Charity Commission, and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
## Recruitment and Appointment of the Board of Directors
The Directors of the Company are also the charity trustees for the purposes of charity law and under the Company’s Articles are known as members of the Board of Management. Under the requirements of the Memorandum and Articles of Association the members of the Board of Management can continue to serve indefinitely.
The Chief Executive is remunerated under a Contract of Employment, at the rate of the national living wage for some of the time she commits to the work of the charity, the other member of the Board of Management gives their time voluntarily and receives no benefit from the charity. Any expenses reclaimed from the charity are set out in note 6 to the Financial Statements.
5
The Board of Management include individuals skilled in the care of Border Collies, the provision of training and information and the management and administration of charities as well as a broad mix of general business skills. The requirements of the charity are regularly reviewed and additional members will be sought if and when any additional skills or experience are required.
## Trustee Induction and Training
The induction of the newer Trustees has been impacted by Covid-19, with limited ability to travel and spend time involved in the day to day operations of the Trust. However, as a business case for new premises has been developed and reviewed they have been actively involved through undertaking specific functions and through a number of virtual meetings. All Trustees are encouraged to identify any additional training requirements which would be beneficial to the work of the charity, and if appropriate courses can be identified, they will be funded from the funds of the charity.
## Risk Management
The Board of Management has conducted a review of the major risks to which the charity is exposed. A risk register has been established which is updated at least annually. Where appropriate, systems and procedures have been established to mitigate the risks the charity faces. Internal control risks are minimised by the implementation of procedures for the authorisation of all transactions and projects.
Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the charity's premises and those attending training events which have had to be reviewed and updated in response to Covid19.
Full registration is maintained for the various databases held by the charity with the Information Commissioner’s Office and policies of insurance is held with the NFU Mutual Insurance Company for the major risks facing the charity.
## Organisation Structure
The Board of Directors meet formally as and when required, at least annually, mainly through the use of virtual meetings using appropriate electronic means of communication.
A scheme of delegation is in place and day to day responsibility for the provision of services rests with the Chief Executive. The Chief Executive is responsible for ensuring the charity delivers the services specified and key performance targets are met.
## Related Parties
The charity has in place with the Chief Executive a Contract of Employment for the provision of the services provided by the charity, a seven year lease for land at Golcar Farm on which kennel accommodation has been developed which have been prepared with the benefit of appropriate legal advice.
6
## Responsibilities of the Board of Management
Company law requires the Board of Management to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these Financial Statements, the Board of Management should follow best practice and:
Select suitable accounting policies and apply them consistently.
Make judgements and estimates that are reasonable and prudent
Prepare the Financial Statements on the going concern basis, unless it is not appropriate to assume that the company will continue on that basis.
The Board of Management is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the Financial Statements comply with the Companies Act 2006. The Board of Management is also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
## Members of the Board of Management
Members of the Board of Management, who are Directors for the purposes of company law and trustees for the purposes of charity law, who served during the year and up to the date of this report are set out on page 1.
In accordance with company law, as company Directors, we certify that:
So far as we are aware, there is no relevant information of which the company’s independent accountants are unaware; and
As the Directors of the company we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant information and to establish that the charity's independent accountants are aware of that information.
## Accountants
ADS Accountancy Limited were appointed as the charitable company’s independent accountants in previous years and have expressed their willingness to continue in that capacity.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) and in accordance with the special provisions of Part VII of the Companies Act 2006 relating to small entities.
Approved by the Board of Management on 15th March 2023 and signed on its behalf by:
David G Maitland
Chairman
7
## **Independent accountants report to the trustees of The Freedom of Spirit Trust for Border Collies**
We report on the accounts of the company for the year ended 30th June 2022, which are set out on pages 9 to 15.
## **Respective responsibilities of the trustee and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for the year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is
Having satisfied ourselves 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 Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
to state whether particular matters have come to my attention
## **Basis of independent accountants’ report**
Our examination was carried out in accordance with the general Directions given by the Charity 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 explanation 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 statement below.
## **Independent accountants’ statement**
In connection with our examination, no matter has come to our attention which gives us reasonable cause to believe in any material respect the requirements:
to keep accounting records in accordance with section 386 of the Companies Act 2006; and
accounting requirements of section 396 of the companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
## **ADS Accountancy Limited**
Chartered Certified Accountants Bezant House Bradgate Park View Chellaston Derby DE73 5UH
8
## **The Freedom of Spirit Trust for Border Collies Statement of Financial Activities (including Income & Expenditure Account) for the year ended 30[th] June 2022**
|**Notes**
**Incoming resources**
Donations & Legacies
3
Total income resources
**Resources expended**
Costs of generating funds
Charitable Activities
Governance Costs
Total resources expended
4
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
Transfer to Project Expansion Fund
**Total funds carried forward**|**2022**
**2021**
**£**
**£**
153,995
773,806
**153,995**
**773,806**
7,046
3,255
127,462
110,658
2,995
1,386
**137,503**
**115,299**
16,492
658,507
56,818
56,352
38,855)
(
658,041)
(
34,455
56,818
**Total Funds**|**2022**
**2021**
**£**
**£**
153,995
773,806
**153,995**
**773,806**
7,046
3,255
127,462
110,658
2,995
1,386
**137,503**
**115,299**
16,492
658,507
56,818
56,352
38,855)
(
658,041)
(
34,455
56,818
**Total Funds**|
|---|---|---|
|||**773,806**|
|||3,255
110,658
1,386|
|||**115,299**|
|||658,507|
|||56,352
658,041)
(|
|||56,818|
**The statement of financial activities includes all gains and losses in the year.**
**The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.**
**All incoming resources and resources expended derive from continuing activities and are unrestricted.**
9
## **The Freedom of Spirit Trust for Border Collies Balance Sheet as at 30[th] June 2022**
|**Notes**
9
10
11
12
**Total assets less current liabilities**
**Total funds**
Project Expansion Fund
Investments
**Fixed Assets**
Tangible fixed assets
**Current Assets**
Debtors
General funds
Cash at bank and in hand
Creditors : amounts falling
due within one year
**Net Current Assets**
**Unrestricted Funds**
**Net Assets**|**£**
**£**
-
10,049
8,995
797,340
816,384
12,408)
(
803,976
803,976
**803,976**
769,521
34,455
**803,976**
**2022**|**£**
**£**
-
10,049
8,995
797,340
816,384
12,408)
(
803,976
803,976
**803,976**
769,521
34,455
**803,976**
**2022**|**£**
**£**
3,666
10,543
29,848
757,695
798,086
14,268)
(
783,818
787,484
**787,484**
730,666
56,818
**787,484**
**2021**|**£**
**£**
3,666
10,543
29,848
757,695
798,086
14,268)
(
783,818
787,484
**787,484**
730,666
56,818
**787,484**
**2021**|
|---|---|---|---|---|
|||803,976
803,976||783,818
787,484|
|||**803,976**||**787,484**|
|||769,521
34,455||730,666
56,818|
|||**803,976**||**787,484**|
For the year ended 30[th] June 2022 the company is entitled to the exemption from the audit requirements contained in section 477 of the Companies Act 2006.
No member of the company has deposited a notice, pursuant to section 476 of the Companies Act 2006, requiring an audit of these accounts.
The Directors acknowledge their responsibility for:
(a) Ensuring that the company keeps accounting records which comply with section 386 of the Act; and
(b) Preparing accounts which give a true and fair view of the state of affairs of the company as at 30[th] June 2022 and of its income and expenditure for the year then ended in accordance with section 396 , and otherwise comply with the requirements of the Act relating to accounts, so far as applicable to the company.
These accounts are prepared in accordance with the special provisions of section 396 of the Companies Act 2006 relating to small companies
Approved by the Board of Management on 15th March 2023 and signed on its behalf by
David G Maitland Chairman
10
## **The Freedom of Spirit Trust for Border Collies**
## **Notes forming part of the Financial Statements for the year ended 30[th] June 2022**
## **1 Accounting Policies**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the Financial Statements are as follows:
## **a. Basis of accounting**
The Financial Statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS102) (effective 1st January 2015) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102 and the Companies Act 2006).
The Freedom of Spirit Trust for Border Collies meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transactional value.
## **b. Preparation of the accounts on a going concern basis**
The Trust reported a reasonable surplus for the year and has transferred funds to the Project Expansion Fund. The Trustees believe that this does not adversely affect the Trust and on this basis the charity is a going concern.
## **c. Incoming resources**
All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.
Legacies are included when the charity has been notified of the gift and the amount is reasonably certain.
Grants are recognised when the matching expenditure is incurred.
Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when received.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
Gift aid is recognised as a debtor in respect of all appropriate gifts recognised in the accounts.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably; this is normally upon notification of the interest paid or payable by the Bank.
## **d. Fund accounting**
Unrestricted funds are available to spend on activities that further any purposes of the Trust. Designated funds are unrestricted funds which the trustees have decided at their discretion to set aside for a specific purpose.
11
## **The Freedom of Spirit Trust for Border Collies**
## **Notes forming part of the Financial Statements for the year ended 30[th] June 2022 (cont.)**
## **e. 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 reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include accountants' fees and costs linked to the strategic management of the charity.
All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly; others are apportioned on an appropriate basis as set out in Note 3
## **f. Tangible fixed assets and depreciation**
Individual fixed assets costing £100 or more are capitalised at cost and are
Motor Vehicles - 3 years
## **g. Current Asset Investments**
Investments are carried at the current valuation at the balance sheet date.
## **2 Legal status of the Trust**
The Trust is a company limited by guarantee and has no share capital. In the event of the Trust being wound up, the liability in respect of the guarantee is limited to £1 per member of the Trust.
## **3 Donations and Legacies**
|Sale of Goods
Legacies
Grants
Other Donations
Gift Aid receivable
Interest Received & Investment Income
Total|**2022**
**2021**
£
£
4,628
3,579
287
625,037
36,032
56,945
101,781
76,878
9,639
10,047
1,628
1,320|
|---|---|
||153,995
773,806|
12
## **The Freedom of Spirit Trust for Border Collies**
## **Notes forming part of the Financial Statements for the year ended 30[th] June 2022 (cont.)**
## **4 Total Resources expended**
||**Basis of**
**Allocation**|**Cost of**|**Generating**
**Funds**|**Charitable**|**Activities**|**Governance**|**2022 Total**|**2021**
**Total**|
|---|---|---|---|---|---|---|---|---|
||||£||£|£|£|£|
|**Costs directly allocated to activities**|||||||||
|Dog food|Direct||||4,409||4,409|3,378|
|Veterinary services|Direct|||17,510|||17,510|14,787|
|Kennels Costs|Direct||||4,771||4,771|2,872|
|Depreciation|Direct||||3,666||3,666|3,666|
|Flyers & Fund Raising|Direct||240||||240|494|
|Goods for Resale|Direct||1,902||||1,902|1,012|
|Transport|Direct||||2,723||2,723|1,639|
|Equipment|Direct||||17||17|954|
|Accountants Fees|Direct|||||600|600|600|
|Total Direct Costs|||2,142|33,096||600|35,838|29,402|
|**Support costs allocated to activities**|||||||||
|Salaries|Staff time||3,495|89,952||1,747|95,194|80,018|
|Telephone|Usage||136||478|68|682|491|
|Insurance|Usage||360||1,258|180|1,798|1,743|
|Computer and website|Usage||84||84|42|210|296|
|Secretarial Expenses|Usage||829||2,594|358|3,781|3,349|
|**Total Support Costs**|||4,904|94,366||2,395|101,665|85,897|
|**Total resources expended**|||7,046|127,462||2,995|137,503|115,299|
||_2021_||_3,255_|_110,658_||_1,386_||_115,299_|
## **5 Net incoming resources for the year**
|**Net incoming resources for the year**|||||
|---|---|---|---|---|
||**2022**||**2021**||
||£||£||
|This is after charging:|||||
|Accountants’ remuneration||**600**||**600**|
13
## **The Freedom of Spirit Trust for Border Collies**
## **Notes forming part of the Financial Statements for the year ended 30[th] June 2022 (cont.)**
## **6 Staff Costs and Numbers**
|Salaries & wages
Social security costs
Pension Costs
Total|**2022**
**2021**
£
£
93,428
79,188
617
-
1,149
830|
|---|---|
||95,194
80,018|
||**2022**
**2021**
11
5
No of Employees|
The main employees during the year were the Chief Executive who was contracted to work 35 hours per week and five part time Kennel Assistants who work directly on the care and the training of the dogs in the Trust's care.
As a small employer the charity provides the NEST defined contribution pension scheme for all its employees contributing 3% of qualifying earnings.
## **7 Trustee Remuneration & Related Party Transactions**
The total emoluments of the Chief Executive and highest paid employee were £16,412 (2021 -£ 15,887)
The Chief Executive has a reversionary freehold interest in the land on which the charity has developed kennel accommodation.
The Trust has put in place a policy of insurance to cover the responsibilities undertaken by Directors and Officers.
## **8 Taxation**
As a charity, the Freedom of Spirit Trust for Border Collies is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent these are applied to its charitable objects. No tax charge has arisen in the charity
14
## **The Freedom of Spirit Trust for Border Collies Notes forming part of the Financial Statements for the year ended 30[th] June 2022(cont.)**
|**9**
**Tangible fixed assets**
Kennel
£
**Cost**
112,196
**Depreciation**
As at 30th June 2021
112,196
Charge
As at 30th June 2022
112,196
**Net book value**
At 30th June 2022
-
At 30th June 2021
-
**10 Investments**
M & G Charibond
M & G Charifund
**11 Debtors**
Gift Aid
Interest Receivable
Legacy
**12**
Accountants' Fee
Grants Prepaid
Accrued Salary & Holiday Pay
Other Creditors & Accruals
Total
As at 30th June 2021 and 2022
**Creditors : Amounts Falling Due with One Year**|Kennel
£
112,196|Motor
Total
£
£
11,000
123,196|
|---|---|---|
||112,196|7,334
119,530
3,666
3,666|
||112,196|11,000
123,196|
||-|-
-|
||-|3,666
3,666|
|||**2022**
**2021**
£
£
5,063
5,401
4,986
5,142|
|||10,049
10,543|
|||**2022**
**2021**
£
£
8,204
9,975
502
-
289
19,873|
|||8,995
29,848|
|||**2022**
**2021**
£
£
600
600
156
5,688
9,446
6,479
2,206
1,501|
|||12,408
14,268|
## **13 Other Information**
The Freedom of Spirit Trust for Border Collies is a private limited company by guarantee without share capital and incorporated in England. It's registered office is: Golcar Farm,
Spring Lane Eldwick Bingley West Yorkshire BD16 3AU
15