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2024-03-31-accounts

Page
Trustees'report 1-11
lndependent auditor's report 12-15
Statementoffinancial activities 16
Balancesheet 17
Statementof cashflows 18
Notes to thefinancial statements 19-32

Trustees DrAlison CroninMBE
Mr BGlazier
MrJKeeling
MrJCarroll (Appointed4April2023)
Charity number 1126939
Gompany number 06695254
Registeredoffice Hethfelton House
Hethfelton
Wareham
Dorset
BH2O6HS
Auditors Fiander Tovell Limited
StagGatesHouse
63/64 The Avenue
Southampton
Hampshire
SO171XS
Solicitors LesterAldridgeLLP
RussellHouse
OxfordRoad
Bournemouth
Dorset
BH8 8EX

Unrestricted Unrestricted Restricted TotalUnrestricted TotalUnrestricted Restricted Total
funds funds funds funds
Notes 2024

e
2024
2024
gs
2023 2023
t
2023
I
lncome from:
Donationsandlegacies 3 1,233,580 241,3091,474,889 852,770 852,770
Charitableactivities 8,406 - 8,406 14,635 14,635
Othertradingactivities
lnvestmenls
4
5
142,499
13,834
-
-
142,499
13,834
141,008
308
141,008
308
Total income 1,398,319241,3091,639,628 1,008,721 1,008,721
Expenditure on:
Raisingfunds 7 119,406 119,406 88,073 88,073
Charitableactivities 6 188,880 61,002 249,882 176,320 28,139 204,459
Staff costs 207,703 207,703 175,924 175,924
Loan interest 79,777 79,777 88,218 88,218
Totalexpenditure 595,766 61,002 656,768 528,53528,139556,674
Netincome and movementin
funds 802,553 180,307982,860480,186(28,139)452,047
Reconciliationoffunds:
Fund balances at1April 2023 7,024,182165,4697,189,651 6,543,996193,608 6,737,604
Fund balancesat31March
2024 7,826,735345,7768,172,511 7,024,182165,469 7,189,651

2024 2023
Notes e s
Fixedassets
Tangibleassets 12 7,216,004 7,122,157
lnvestmentproperty 13 2,000,000 2,000,000
lnvestments 14 10 10
9,216,014 9,122,167
Current assets
Stocks 16 52,454 52,193
Debtors 17 103,095 71,927
Cashatbankandin hand 1,114,501 496,144
1,270,050 620,264
Creditors: amountsfallingduewithin 19
oneyear (3e6,184) (361,948)
Net current assets 873,866 258,316
Totalassets less currentliabilities 10,089,880 9,380,483
Creditors: amountsfallingdueafter
morethanoneyear 20 (1,e17,36e) (2,190,832)
Netassets 8,172,511 7,189,651
Thefunds of thecharity
Restrictedfunds 23 345,776 165,469
Unrestrictedfunds 5,445,260 4,642,707
Revaluationreserve 2,381,475 2,381,475
7,826,735 7,024,182
8,172,511 7,189,651

2024 2023
Notes f s s I
Cashflowsfromoperatingactivities
Cash generatedfrom operations 27 1,026,528 456,212
lnvestingactivities
Purchase oftangible fixedassets (154,260) (5e,610)
lnvestmentincome received 13,834 308
Netcash used in investingactivities (140,426) (5e,302)
Financingactivities
Repaymentof bankloans (267,745) (259,305)
Netcash usedinfinancing activities (267,745) (25e,305)
Netincrease in cash and cash equivalents 618,357 137,605
Cashand cash equivalents atbeginning ofyear 496,144 358,539
Gashand cash equivalentsat end ofyear 1,114,501 496,144

Freehold landandbuildings Revalued
Plantand equipment 10to15years straightline
lnfrastructure 5to'15 years straightline
Outdoorfurniture 5to10years straightline
Fixtures andfittings 5to10years straightline

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024
e
2024f 2024
2023
f
2023f 2023
c
Donations andgifts 29,383 18,118 47,501 48,163 48,163
Legaciesreceivable 1,202,354 223,191 1,425,545 803,757 803,757
Corporatesponsorship 1,843 1,843 850 850
1,233,580 241,309
:
1,474,889 :v:": 852,770

Unrestricted Unrestricted Unrestricted Unrestricted
funds funds
2024
€e
2023
Rental income 10,314 23,890
Goods sold 55,356 41,981
Fundraising income 9,412 9,427
Other income 375
Events income 7,453 8,720
Supporterflatincome 59,589 56,990
Othertradingactivities 142,499 141,008
Unrestricted Unrestricted Unrestricted Unrestricted
funds funds
2024
€s
2023
lncome fromtrading subsidiary 13,834 308
: :

2024 2023
s
Healthandsafety 10,078 7,955
Education 13,661 15,718
Grants 57,278
Sundryexpenses 673 666
HethfeltonHouse 478 1,031
Utilities 38,833 40,108
lnsurance 11,067 11,950
Repairs and maintenance 27,711 15,626
Security 6,041 614
165,820 111,598
Share ofsupportcosts(see note 8) 84,062 92,861
249,882 204,459
Analysisbyfund
Unrestrictedfunds 188,880 176,320
Restrictedfunds 61,002 28,139
,:,t* 204,459

Unrestricted Unrestricted Unrestricted Unrestricted
funds funds
2024
gt
2023
Costofraisingfunds
Costofgoodssold 36,950 19,549
Eventsandfundraising expenditure 11,348 10,686
Flatsandrentalexpenditure 46,644 39,145
Advertising 5,935 3,417
Otherfundraisingcosts 18,529 15,276
119,406 88,073

Support costs
Support Support
costs costs
2024 2023
t t
Depreciation 60,4'13 61,711
Bank charges 1,787 1,667
Legalandprofessional fees 11,939 22,920
Auditfees 9,923 6,563
:^,r* itrt
Analysedbetween
Charitable activities 84,062 92,861
t^,r* 92,861

Theaverage monthlynumber ofemployees duringthe ye ar was
2024 2023
Number Number
Administrationand fundraising 8 7
Employment costs 2024 2023
f e
Wagesand salaries 192,665 162,995
Socialsecuritycosts 11,546 9,637
Pension costs 3,493 3,292
,Yt 175,924

Tangiblefixed assets
Freeholdland
and buildings
Plantandlnfrastructure
equipmentse
OutdoorFixturesand
furniture
fittings
s€
Total
e
Gostor valuation
At1April2023 6,500,000 37,979 684,547 32,224 235,483 7,490,233
Additions 46,501 107j33 626 154,260
At31 March2024 6,500,000 84,480 791,680 32,224 236,109 7,644,493
Depreciationand
impairment
At1April2023 17,830 150,590 28,756 170,900 368,076
Depreciation chargedinthe
year 4,529 47,402 754 7,728 60,413
At31 March 2024 22,359 197,992 29,s10 178,628 428,489
Carrying amount
At 31March 2024 6,500,000 : 62,121 593,688
:
2,714 57,481 7,216,004
At 31March 2023 6,500,000 20,149 533,957 3,468 64,583 7,122,157

lnvestment property
2024
Fairvalue
At1April 2023and31 March 2024 2,000,000
:

Other
investments
Gost
At1April2023&31March2024 10
Carrying amount
At 31March 2024 10
At 31March 2023 10

Nameofundeftaking ProfiU(Loss) Capitaland
Reserves
s
HethfeltonHouse Limited 3,367 (e,751)

16 Stocks
2024 2023
t t
Finishedgoods andgoodsforresale 52,454 52,193
:
17 Debtors
2024 2023
Amountsfallingduewithinone year: f
Trade debtors 5,785 6,491
Amounts owedbysubsidiaryundertakings 13,241
Amounts owedby related parties 11,899 974
Prepayments and accruedincome 72,170 64,462
103,095 71,927
18 Loans and overdrafts
2024 2023
I 0
Bank loans 2,190,334 2,458,079
Payablewithin one year 272,965 267,247
Payableafteroneyear 111f1 2,190,832
Amounts includedabovewhich falldue afterfiveyears
Payableby instalments 711,718 1,028,854
:

Creditors: amountsfallingduewithinoneyear
Notes 2024t 2023
Bank loans {8 272,965 267,247
Othertaxationandsocialsecurity 4,929 5,276
Deferred income 21 38,411 49,954
Trade creditors 64,023 29,769
Other creditors 3,698 104
Accrualsanddeferredincome 12,158 9,598
396,184 361,948

20 Creditors: amountsfallingdueaftermor ethanoneyear
2024 2023
Notes t f
Bank loans 18 1,917,369 2,190,832
21 Deferred income
2024 2023
s I
Deferredincome 38,411 49,954

AtIApril
2023
tt[€
lncoming
resources
ResourcesAt3lMarch
expended
2024
ResourcesAt3lMarch
expended
2024
General funds 7,024,182
:
1,398,319 (5e5,766)
:
7,826,735
Previousyear: AtIApril lncoming Resources At31March
2022
e
resourcesI expended
e
2023
t
Generalfunds 6,543,996 1,008,721 l11g) ,,t!"

AtlApril lncoming Resources At31March
2023
e
resources
t
expended
t
2024
I
Animal welfare andrescues 165,469
:
=r,t* (61,002) 345,776
Previousyear: AtIApril lncoming Resources At31March
2022
t
resources
t.
expended
t
2023
t
Animal welfare andrescues 193,608 (28,13e) 165,469
:

Unrestricted Restricted Total
funds funds
2024 2024 2024
s
Fund balancesat31March2024arerepresentedby:
Tangible assets 7,216,004 7,216,004
lnvestmentproperties 2,000,000 2,000,000
lnvestments 10 10
Currentassets/(liabilities) 528,090 345,776 873,866
Longtermliabilities (1,e17,369) (1,917,36e)
7,826,735 345,776 8,172,511
:

Unrestricted Restricted Total
funds funds
2023 2023 2023
Fundbalances at31March2023 arerepresentedby:
Tangibleassets 7,122,157 7,122,157
lnvestmentproperties 2,000,000 2,000,000
lnvestments 10 10
Currentassets/(liabilities) 92,847 165,469 258,316
Longterm liabilities (2,190,832) g,roorr)
7,024,182 165,469
:
1,ultt

27 Cash generatedfromoperations 2024 2023
Surplus for theyear 982,860452,047
Adjustmentsfor:
lnvestmentincomerecognisedin statement offinancialactivities (13,834) (308)
(Gain)/loss on disposal oftangiblefixed assets 3,133
Depreciationand impairmentoftangible fixedassets 60,413 58,578
Movementsinworkingcapital:
(lncrease)/decreaseinstocks (261) 4,313
(lncrease)in debtors (31,168) (23,e20)
Increase/(decrease)increditors 40,061 (27,278)
(Decrease)indeferred income (11,543) (10,353)
Cash generatedfromoperations 1,026,528456,212
28 Analysis of changesinnet(debt)/funds
At1April2023 CashtlowsAt31March2024
tt
Cash at bankandin hand 496,144 618,3571,114,501
Loansfallingduewithin one year (267,247) (5,718) (272,s65)
Loansfallingdueafter more thanoneyear (2,190,832) 273,463 (1,e17,369)
(1,961,935)886,102 (1,075,833)