2023-03-31-accounts - Farplace Animal Rescue

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							Pages
Trustees' annual report (incorporating		the directors'		report)			1 to 7
Independent	auditor's report to the members						8to 12
Consolidated	statement of financial activities		(including		income	and
expenditure	account)
Charity statement of financial activities		(including		income and expenditure
account)							14
Consolidated	statement of financial position						15to16
Consolidated	statement ofcash flows						17
Notes tothe	group financial statements						18to36

Reference	Reference	aad administrative	aad administrative	aad administrative	aad administrative	aad administrative	details
Registered		charity		name			Farplace Animal	Rescue Limited
Charity	registration				number		1126812
Scottish charity			registration
aumber							SC047720
Company		registration				number	04397258
Principal		oflice	and		registered		Farplace
Oflice							Sidehead
							Westgate
							Bishop Auckland
							County Durham
							DL13 1LE
The trustees
							J H Ellis
							R Frater
							N Doran
							A Tucker			(Appointed	17June 2023)
Auditor							Allen Sykes Limited
							Chartered Accountants		8c Statutory	Auditor
							Unit B4Castle Gardens
							Stanh ops
							Bishop Auckland
							Durham
							DL132FJ
Bankers							The Cooperative	Bank
							PO Box 101
							1 Balloon Street
							Manchester
							M60 4EP
Trustees'		responsibilities				statement

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023 f	2023 f	2023f	2022f	2022 f	2022 f
Income from:
Donations and legacies		5	450,757	174,554	625,311	549,537	904,033	1,453,570
Other trading	activities	6	4,551,172		4,551,172	2,625,349		2,625,349
Total income			5,001,929	174,554	5,176,483	3,174,886	904,033	4,078,919
Expenditure on:
Raising funds		8	3,710,037		3,805,827	2,507,558		2,507,558
Charitable activities		9	513,316	178,496	691,812	337,877	907,975	1,245,852
Total expenditure			4,223,353	178,496	4,401,849	2,845,435	907,975	3,753,410
Net income /			778,576	(3,942)	774,634	329,451	(3,942)	325,509
(expenditure)	for the year
Net movement	in funds
Fund balances	at 1April		790,581	28,823	819,404	461,130	32,765	493,895
2022
Fund balances	at31		1,569,157	24,881	1,594,038	790,581	28,823	819,404
March 2023

		Notes	Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023	2023	2022	2022	2022
			E	E	E	E	E	E
Income from:
Donations and			735,888	174,554	910,442	549,537	904,033	1,453,570
legacies
Other trading			83,437		83,437	9,516		9,516
activities
Total income			819,325	174,554	993,879	559,053	904,033	1,463,086
Expenditure on:
Raising funds		8	146,118		146,118	56,451		56,451
Chaditable activities		9	513,316	178,496	691,812	337,877	907,975	1,245,852
Total expenditure			659,434	178,496	837,930	394,328	907,975	1,302,303
Net income /
(expenditure)	for the
year
Net movement	in		159,891	(3,942)	155,949	164,725	(3,942)	160,783
funds
Fund balances	at 1		599,398	28,823	628,221	434,673	32,765	467,438
April 2022
Fund balances	at 31		759,289	24,881	784,170	599,398	28,823	628,221
March 2023

			2023	2023	2022	2022
		Notes	6	6	6	6
			Group	Charity	Group	Charity
Fixed Assets
Tangible assets		17	966,214	335,457	526,340	208,226
Investments		18		2		2
			966,214	335,459	526,340	208,228
Current assets
Stocks			48,627		21,343
Debtors		20	173,204	37,295	225,734	237,210
Cash at bank and in	hand		549997	446901	244 297	221,277
			771,828	484,196	491,374	458,487
Creditors: amounts	falling due within		(144,004)	(35,485)	(195,557)	(38,494)
one year
Net current assets			627,824	448,711	295,817	419,993
Total assets less current liabilities			1,594,038	784,170	822,157	628,221
Creditors: amounts	falling due after				(2,753)
more than one year
Net assets			1,594,038	784,170	819,404	628,221
Income funds
Restdicted funds		25	24,881	24,881	28,823	28,823
Unrestricted fund			1,569,157	759,289	790,581	599,398
			1,594,038	784,170	819,404	628,221

		2023	2023	2022	2022
		E	E	E	E
		Group	Charity	Group	Charity
Cash flows from operating	activities
Net income / (expenditure)		774,634	155,949	325,509	160,783
Adjustments for:
Depreciation oftangible assets		203,997	39,353	105,321	20,995
Government grant income				(316,612)
Other interest receivable and similar income		(814)		(572)
Interest payable and similar charges		567		875
Accrued expenses
Changesln:
Stocks		(27,284)		(17,455)
Trade and other debtors		125,319	199,915	(156,231)	(222,719)
Trade and other creditors		(123,135)	(1,437)	82,503	(11,391)
Cash generated from operations		953,284	393,780	23,338	(52,332)
Interest paid		(567)		(875)
Interest received		814		572
Net cash from operating activities		953,531	393,780	23,035	(52,332)
Cash flows from investing	activities
Purchase oftangible fixed	assets	(643,871)	(166,584)	(487,967)	(117,751)
Net cash used in investing	activities	309,660	227,196	(487,967)	(117,751)
Cash flows from financing	activities
Government grant income				316,612
Loans from group undertakings
Payments offinance lease	liabilities	(3,960)	(1,572)	(7,467)	(5,387)
Net cash used in financing	activities	(3,960)	(1,572)	309,145	(5,387)
Net increase in cash and cash equivalents		305,700	225,624	(155,787)	(175,470)
Cash and cash equivalents	at beginning ofyear	244,297	221,277	400,084	396,747
Cash and cash equivalents	at end ofyear	549,997	446,901	244,297	221,277

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2023
			5		8
Donations
Donations			202,104	1,718	202,104
Charitable	trusts		20,505		20,505
Legacies
Legacies			162,945		162,945
Grants
Kickstarter	funding		24,152	172,836	196,988
Other donations		and legacies
Gift Aid			41 051		~41 051
			~450757	~174554	~625 11
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2022
			f
Donations
Donations			225,878	7,991	233,869
Charitable	Trusts		47,950		47,950
Legacies
Legacies			50,368		50,368
Grants
Kickstarter	funding		196,500	896,042	1,092,542
Other donations		and legacies
Gift Aid			28 841		2~8841
			549537	904033	1 453 570

		Activities	Support costs	Total Funds	Total Funds
		undertaken		2023	2022
		directly
		6
Animal welfare		351,033	138,593	489,626	339,227
Kickstarter	youth training scheme	196,988		196,988	899,984
Governance	costs		5,198	5198	6,641
		548021	143791	691812	1245 852

Group and	Charity
		Animal
		welfare	Total 2023	Total 2022
			f
Governance	costs	5,198	5,198	8,467
Other ~oats
		5,198	5,198	6 721

			Group	Group	Charity	Charity
			2023	2022	2023	2022
						f,
Depreciation of	tangible	fixed assets	203,997	105,321	39453	20,995
Operating	lease rentals		12,962	7,200

Auditors'	remuneration
		Group	Group	Charity	Charity
		2023	2022	2023	2022
				f
Fees payable forthe audit ofthe
financial	statements	9,119	8,467	4,651	4,674

Staffcosts
The total staff costs and	employee	benefits	forthe reporting	period are analysed		as follows:
			Group	Group	Charity		Charity
			2023 f	2022 f		2023 f	2022
Wages and salaries			1,740,958	1,964,995		401,163	1,011,432
Social security costs			13,200	83,846		28,294	34,509
Employer contributions	to pension	plans	25,646	18,612		6,700	7,178
			1,779,804	1,067,453		436,157	1,053,119

offull-time uivalent	em I ees du	rin the ear is an	al sed as foll	ows:
		Group	Group	Charity	Charity
		2023	2022	2023	2022
		No.	No.	No.	No.
Number ofadministrative	staff
Number ofmanagement	staff
Number ofanimal care	staff
Numberofshop staff		59	59	22	96
Number ofevents staff
		124	171	30	104

Group		Freehold	Leasehold	Fixtures and	Computers	Motor	Total
		land &	improvements	fittings		vehicles
		buildings
		E
Cost
At 1April 2022		44,348	186,352	306,508	142,014	80,657	759,879
Additions		27,216	132,343	452,018	19,599	12,695	643,871
At 31March	2023	71~564	318i695	758i526	161613	93i352	1403i750
Depreciation
At 1April 2022			79,173	65,960	52,495	35,911	23,539
Depreciation	charged		29,491	138,924	22,071	13,511	203,997
At31March	2023		108,664	204 884	74,566	49,422	437536
Carrying amount
At 31March	2023	71564	210031	553,642	87047	43930	966,214
At 31March	2022	44,348	107,179	240,548	89,519	44,746	526,340
Charity		Freehold	Leasehold	Fixtures and	Computers	Motor	Total
		land &	improvements	Rttings		vehicles
		buildings
		E	E	E	E	E
Cost
At 1April 2022		44,348	186,352	78,725		25,020	334,445
Additions		27,216	132,343	1,925		5,100	166,584
At 31March	2023	71,564	318,695	80,650		30,120	501,029
Depreciation
At 1April 2022			79,173	28,458		18,588	126,219
Depreciation	charged		29,491	7,829		2,033	39,353
			108,664	36,287		20i621	165i572
At 31March	2023
Carrying amount
At 31March	2023	71,564	210,031	44,363		9,499	335,457
At 31March	2022	44,348	107,179	50,267		6,432	208,226

Group	Motor
	vehicles
	f
At 31March 2023	~22 872
At 31March 2022
Charity	Motor
	vehicles
At 31March 2023	~4824
At 31March 2022

The group	has no	has no	investments.	investments.
Charity								Shares in
								group
								undertakings
Cost
At I April		2022 and 31 March 2023
Impairment
At I April		2022 and 31March 2023
Carrying	amount
At 31March 2023
At 31 March 2022
Subsidiaries		and	other investments
								Percentage of
						Class ofshare		shares held
Subsidiary		undertakings
Farplace Trading			Limited				Ordinary	100
The results		forsubsidiaries		and other undertakings	are as follows:
				Capital	and	reserves	Profit/(loss)	for the year
				2023		2022	2023	2022
				g
Subsidiary		undertakiags
Farplace Trading			Limited	809,870		191,185	618,685	164,726

19.	Stocks
							Group
							Group		Charity
							2023	2022	2023		2022
								5
	Raw materials and consumables						48di27	21 343
20.	Debtors
						Group			Charity
							2023	2022	2023	2022
									0	5
	Amounts owed by group				undertakings					202,006
	Prepayments and accrued Other debtors				income		92,548 ~80656	53,374 172360	20,125 ~17170	6,363 28 841
							~173204	225 734	~37 95	237	210
21.	Creditors: amounts		falling due within			one year
							Group		Charity
							2023	2022	2023		2022
	Trade creditors						68,492	107,809	2,593		7,329
	Amounts owed to	group undertakings							13,156
	Accruals and deferred			income			27416	35,401	2i108		5,480
	Social security and other				taxes		31,445	25,791	7,643		13,129
	Obligations under	finance			leases and
	hire purchase contracts						2,753	3,960			1,572
	Pension creditor
	Salary deductions
	Other creditors						~13998	22 596	~9985		10984
						~144004		195557	3~5485		38494
	HP and finance leases			are secured upon		the assets	to which	they relate.
22.	Creditors: amounts		falling due after more than				one year
							Group		Charity
						2023		2022	2023		2022
						f			5
	Obligations under	finance			leases and
	hire purchase	contracts						2,753

The total f follows:	utur	e minimum lease payments unde	r finance lea	ses and hire	purchase contra	cts are as
			Group 2023	2022	Charity 2023	2022
Not later than		I year	2,753	3,960		1,572
Later than	I year and not later than 5years			2,753
				6,713		1,572

Analysis of c	Analysis of c	haritable	funds
Unrestricted		funds
Group			At I April				At31March
			2022 f	Income	Expenditure	Transfers g	2023
General	funds		790,581	5,001,929	4,223,353		1,569,157
Charity			At I April				At31March
			2022	Income	Expenditure	Transfers	2023
			f.		8	g
General	funds		599,398	819,325	659,434		759,289

Restricted Fuad	s	s
	Movement		in	Funds		Movement in Funds
	Balance	Incoming		Resources	Balances at	Incoming	Resources	Balances as
	at 1	resources		expended	1April	resources	expended	at 31
	April				2022			March
	2021							2023
Cat hospice	2,169			(1,000)	1,169		(1,000)	169
Barns and	8,832			(2,172)	6,660		(2,172)	4,488
buildings
Land and	14,750			(500)	14,250		(500)	13,750
woods
Vet appeal		7,991		(7,991)		1,718	(1,718)
Environmental	7,014			(270)	6,744		(270)	6,474
project
Klckstarter		896,042		(896,042)		172,836	(172,836)
Youth Training
scheme
	32,765	904,033		(907,975)	28,823	174,554	(178,496)	24,881

	Unrestricted	Restricted	Total	Total		Unrestricted	Restricted	Total
	Funds	Funds				Funds	Funds
	2023	2023	2023			2022	2022	2022
	E	E		E		E	E	E
Group
Tangible fixed assets	941,333	24,881		966,214		497,517	28,823	526,340
Current assets /	627,824			627,824		295,817		295,817
(liabilities)
Long term liabilities						(2,753)		(2,753)
	1569157	24881	1	594	038	790581	28823	819404
	Unrestricted	Restricted	Total			Unrestricted	Restricted	Total
	Funds	Funds				Funds	Funds
	2023	2023	2023			2022	2022	2022
	E	E		E		E	E	E
Charity
Tangible fixed assets	310,576	24,881		335,457		179,403	28,523	208,226
Investments	2				2	2		2
Current assets/	448,711		448,711			419,993		419,993
(liabilities)
Long term liabilities
	759,289	24,881	784,170			599,398	28,823	628,221