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|||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|
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||||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|
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|||||||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|
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|||||||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|
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|||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|
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||||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|
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|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|
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|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|
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|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|
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|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|
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|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|
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||||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|
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|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|
##
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|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|
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|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.||||||