2021-03-31-accounts

		Page
Trustees' report		1-9
Independent auditor's	report	10-12
Statement of financial	activities	13
Balance sheet		14
Statement of cash flows		15
Notes to the financial	statements	16-30

			Unrestricted Unrestricted	Unrestricted Unrestricted	Restricted	Total	Total
			funds	funds	funds	2021	2020
			general	designated
		Notes	E	F
In o e nd endowments	from:
Donations and legacies			219,540	28,871	20,342	268,753	296,335
Chantable actwities							550
Other trading activities			244			244	6,769
Investments			11,545			11,545	21,744
Other income			50,155			50,155
Total income			281,484	28,871	20,342	330,697	325,398
~Ed i
Raising funds			111,507			111,507	146,021
Chantable activities			291,070			291,070	394,352
Total resources expended			402,577			402,577	540,373
Net (outgoing)/incoming
resources before transfers			(121,093)	28,871	20,342	(71,880)	(214,975)
Gross transfers between	funds		(13,390)	29,896	(16,506)
Net (expenditure)/income	for the	year/
Net movement in funds			(134,483)	58,767	3,836	(71,880)	(214,975)
Fund balances at 1 Apnl 2020			255,153	1,754,499	139,468	2,149,120	2,364,095
Fund balances at 31 March
2021			120,670	1,813,266	143,304	2,077,240	2,149,120

						2021		2020
					Notes	5		8
Fixed assets
Intangible	assets				14		11,004		16,154
Tangible assets					15		20,640		33,200
							31,644		49,354
Current assets
Stocks					16	16,895		13,681
Debtors					17	150,440		72,029
Cash at bank and		in	hand			1,916,629		2,048,410
						2,083,964		2,134,120
Creditors:	amounts		falling	due within
one year					18	(38,368)		(34,354)
Net current	assets						2,045,596		2,099,766
Total assets less		current		liabilities			2,077,240		2,149,120
Income funds
Restncted	funds				20		143,304		139,468
Unrestricted	funds
Designated	funds				21	1,813,266		1,754,499
General unrestricted			funds			120,670		255,153
							1,933,936		2,009,652
							2,077,240		2,149,120

						2021		2020
					Notes	f		f
Cash flows from operating				activities
Cash (absorbed by)/generated				from	25
operations							(141,254)		97,864
Investing	activities
Purchase	of tangible	fixed	assets			(2,072)		(21,031)
Interest received						11,545		21,744
Net cash	generated	from	investing
activities							9,473		713
Net cash	used in financing			activities
Net (decrease)/increase			in	cash and	cash
equivalents							(131,781)		98,577
Cash and	cash equivalents		at beginning		ofyear		2,048,410		1,949,833
Cash and	cash equivalents			at end of	year		1,916,629		2,048,410
Relating	to:
Cash at bank and in		hand					1,916,629		2,048,410

		Unrestricted	Unrestricted	Restricted	Tota I	Total
		funds	funds	funds	2021	2020
		general 8	designated f
Donations	and gifts	69,916	28,871	20,342	119,129	234,420
Legacies	receivable	127,348			127,348	48,446
Donated	goods and services	18,219			18,219	13,419
Other		4,057			4,057	50
		219,540	28,871	20,342	268,753	296,335
For the year ended 31 March 2020		223,436	14,906	57,993		296,335

			2021f	2020 6
	Shop income		244	6,769
	In both the cunent	and pnor year, this income is classified as unrestncted.
6	Investments
			2021 f	2020f
	Interest recewable		11,545	21,744
	In both the current	and prior year, this income is classified as unrestncted.
7	Other income
			2021	2020
			F
	Government grant	income	50,155
	This income is classified as unrestricted.
8	Raising funds
			2021	2020
	F n r i in nd	ublicit
	Staging fundraising	events	1,630	8,194
	Advertising			3,886
	Other fundraising	costs	113	3,827
	Staff costs		7,122	12,431
	Share ofsupport costs (see note 10)		96,735	110,809
	Share ofgovernance costs (see note 10)		5,907	6,874
	Fundraising and pubhcity		111,507	146,021

8	Raising funds	Raising funds						(Continued)
9	Charitable	activities
				Puppy	Advanced	Working	Total	Total
				costs	training	dog costs	2021	2020
				6		F	6	6
	Puppy purchase							6,148
	Care and	training costs		236	614	724	1,574	5,259
	Food and	treats		4,331	1,561	2,846	8,738	10,772
	Kennels			605			605	15,550
	Vet fees and medication			14,963	3,111	10,657	28,731	22,131
	Travel and	mileage		189	610	4	803	1,136
	insurance			5,065	2,789	9,815	17,669	13,122
	Puppy parents' claims			373	121		494	939
	Ghent costs and after		care			187	187	7,929
	Residential	Training Costs			275		275	11,662
	Partnership	celebrations						3,298
				25,762	9,081	24,233	59,076	97,946
	Staff costs						129,354	168,300
							188,430	266,246
	Awareness	costs						10,422
	Share of support costs (see note 10)						96,734	110,810
	Share ofgovernance		costs (see note
	10)						5,906	6,874
							291,070	394,352
	Analysis	by fund
	Unrestricted funds - general						291,070	326,254
	Restricted	funds						68,098
							291,070	394,352

Support costs
	Support	Governance
	costs	costs	2021	2020
	f	6	S	6
Staff costs	83,964		83,964	99,069
Depreciation	19,782		19,782	20,396
Rent and rates	46,438		46,438	46,830
Premises costs	11,831		11,831	9,963
Travel and
subsistence	4,576		4,576	9,267
Telephone	1,885		1,885	3,896
Legal and
professional	1,634		1,634	1,692
Printing, postage,
stationery and
website costs	19,360		19,360	22,558
Insurance	2,866		2,866	2,594
Advertising	395		395	1,810
Bank charges	298		298	192
Administration
costs	440		440	3,352
Audit fees		8,000	8,000	8,000
Accountancy		3,400	3,400	4,750
Trustees' expenses		413	413	998
	193,469	11,813	205,282	235,367
Analysed between
Fundraising	96,735	5,907	102,642	117,683
Charitable activities	96,734	5,906	102,640	117,684
	193,469	11,813	205,282	235,367

The average	monthly number of employees during the y	ear was:
		2021	2020
		Number	Number
Dog trainers
Administration	and fundraising
Employment	costs	2021	2020
		6
Wages and salaries		204,790	258,205
Social security	costs	11,691	16,622
Other pension	costs	3,959	4,973
		220,440	279,800

14	Intangible fixed assets	Intangible fixed assets
			Software
	Cost
	At 1 April 2020 and 31 March 2021		25,750
	Amortisation	and impairment
	At 1 April 2020		9,596
	Amortisation	charged for the year	5,150
	At 31 March	2021	14,746
	Carrying amount
	At 31 March	2021	11,004
	At 31 March	2020	16,154

15	Tangible fix	ed asset	s
				Equipment	Fixtures and Motor vehicles		Total
				6	fittings 6	f
	Cost
	At 1 April 2020			24,835	27,927	64,848	117,610
	Additions			1,697	375		2,072
	At 31 March	2021		26,532	28,302	64,848	119,682
	Depreciation	and impairment
	At 1 Apnl 2020			22,206	19,081	43,123	84,410
	Depreciation	charged	in the year	2,737	3,348	8,547	14,632
	At 31 March	2021		24,943	22,429	51,670	99,042
	Carrying amount
	At 31 March	2021		1,589	5,873	13,178	20,640
	At 31 March	2020		2,629	8,846	21,725	33,200
16	Stocks
						2021f	2020 6
	Goods for resale					16,895	13,681

17	Debtors
				2021	2020
	Amounts falling due		within one year:		E
	Other debtors			137,349	60,049
	Prepayments	and accrued income		13,091	11,980
				150,440	72,029
18	Creditors: amounts		falling due within one year
				2021	2020
				E	E
	Other taxation	and social secunty		4,783	3,737
	Trade creditors			9,431	5,835
	Other creditors			2,591	4,414
	Accruals and deferred		income	21,563	20,368
				38,368	34,354

			Movement	in funds
		Balance at 1	Incoming Resources		Transfers	Balance at 31
		April 2020	resources expended			March 2021
		E	E	E	E	E
Sponsored	Dogs	136,968	19,342		(16,505)	139,805
St James	Trust	2,500	1,000			3,500
		139,468	20,342		(16,505)	143,304

The com		parative fund	moveme	nts	are as follows:
						Movement		in funds
					Balance at 1	Incoming	Resources		Transfers	Balance at 31
					April 2019 6	resources f	expended 6		6	March 2020 6
Working		Life Reserve			847,541				187,839	1,035,380
Lance Corporal James			Brynin	In
Memonam					28,235					28,235
Named	Dog Reserve				250,010	14,906			(7,230)	257,686
Operating		Reserve			455,371				(57,173)	398,198
Property		Maintenance	Reserve		35,000					35,000
					1,616,157	14,906			123,436	1,754,499

22	Analysis	of net	of net	assets between funds
					Unrestricted	Unrestricted	Restricted	Total
					General	Designated	Funds
					Funds	Funds
					6	6
	Fund balances		at 31 March 2021 are
	represented by:
	Intangible	fixed		assets	11,004			11,004
	Tangible	assets			20,503		137	20,640
	Current assets				89,163	1,813,266	143,167	2,045,596
					120,670	1,813,266	143,304	2,077,240
					Unrestricted	Unrestricted	Restricted	Total
					General	Designated	Funds
					Funds	Funds
						6
	Fund balances		at 31 March 2020 are
	represented by:
	Intangible	fixed		assets	16,154			16,154
	Tangible	assets			28,346		4,854	33,200
	Current assets				236,213	1,753,992	109,561	2,099,766
					280,713	1,753,992	114,415	2,149,120

	2021	2020
	F
Within one year	46,001	46,001
Between two and five years	45,806	91,807
	91,807	137,808

25	Cash generated from	operations	operations				2021	2020
							8
	Deficit for the year						(71,880)	(214,975)
	Adjustments for:
	Investment income recognised		in statement		offinancial	actwities	(11,545)	(21,744)
	Amortisation and impairment of intangible			assets			5,150	5,150
	Depreciation and impairment of tangible			fixed assets			14,632	15,246
	Movements in working	capital:
	(Increase)/decrease in	stocks					(3,214)	2,391
	(Increase)/decrease in	debtors					(78,411)	310,531
	Increase in creditors						4,014	1,265
	Cash (absorbed by)/generated		from operations				(141,254)	97,864
26	Analysis ofchanges	in net funds
	The chanty had no debt during		the year.