Charlty number: 1140628
Happy Endings Rescue
Unaudited
Trustees. report and financlal ststements
For the year ended 28 February 2021

Happy Endings Rescue
Cc•ntents
Page
Refgrgnce and admlnlstratlve deta115 of the Charity, its Truste9$ and advlsers
Trustees, report
Indepondent oxamlnerf$ report
statement of financial actlvitl&s
Balance sheel
Notes to the financlal ststements
8-17

Happy Endlngs Rescue
Reference and administratlve details of the Charity, Its Trustees and advisers
For the year ended 28 February 2021
Trustees
Christopher Jones
Tery Kemp
Kim Broderick
Lynne Beavan
Charlty ￿gIS￿red
number
1140628
Prlnclpal office
Hill Side
Well Lane
Ospringe
Faversham
Kent
ME130SD
Accountants
Kreston R6èves LLP
Chartered Accountants
Montague Place
Quayside
Chatham Maritime
Chatham
Kent
ME4 4QU
Page 1

Happy Endlngs Resoue
Trustees. report
For the year endod 28 February 2021
The Trustees present thelr annual report together with the financial statements of the Charity for thg year ended
28 February 2021.
Objectlves and actlvltles
Policles and objgctlves
The purpose of the Charity is to relieve the suffering and distrèss of animals in need of ￿re and attention in
South East England in any or all of the following ways..
al to rescue, home or rehabilitate and rehome stray, abandoned and unwanted animals
bl to provide long term f051er care for homeless animals
c) lo provide velerin8ry treatment. vaccination, neutering and spawng where neGess8ry.
There have been no changes lo the objects in the year.
In setting oblectlv8s and plannln9 for activllles, the Trustees have given due conslderation to general guldan
published by the Charity Commisslon relating lo public benefit, including the guidance 'Publie benefit= running a
charity IP82)'.
Achievemenls and perforniance
Revl8w of actlvltles
With the start of COVID and the first initial lock down in March, the pandemic had a mixed impa¢t on the charity.
Whilst all 51aff were maintained and none were fudoughed, there was an overwhelming increase in additional
volunteers due to them bèing furlough in their main jobs. This gave us the chance lo increase the manpower on
sile and for the animals lo receive more human interaction and handling.
Rehoming animals was especially busy, wth careful consideration taken to those that had p￿vioUSlY adopted
from us and where home checks were already In place.
With the Market Stall dosed. a Member of the p$j￿IC started making face masks and donating 811 proeeeds lo
the charity. In August, the Market Stall reopened whtch improved much needed fvndraising.
In April we launched the first live tour of Ihe site via our Facebook page. which was a huge success and we look
forward to doing more of these in the fvture.
During July we built a new duck pond. which wa$ a much needed addition to the poultry pens to improve
enrichmenl and wellbeing.
Works were started on refurbishing and concreting the stable yard, this will enable us to isolate equines, whilst
having an adequale hard surface area for handling, treatment and access.
Towards the end of the year we had a terrible week of snow making things extra hard for th& staff and
volunteers.
Page 2

Happy Endlngs Rescue
Trustees. report Icontlnued)
For the year gnded 28 February 2021
Achiovgments and pèrfomiance (¢ontlnued)
b. Fundralslng
Macknade Food Hall held a virtU81 dog show to raise funds, which was a greal success as we weren't able lo
hold our usual dog show in Faversham Market.
In May and Novemb8r a fundraising appeal was launehed in the local newspap&r and social media, duo lo nol
being able lo continue usual fundraising avenues. such as the Market Stall.
Thore was also a huge push to promote Animal Sponsorship S¢heme in time for Christmas.
The Christmas Auction beal previous years and raised over £2,700.
We launched a cooperative wth Gillel Cook County Store, whereby members of the public are able lo buy
animal feed and bedding direGUy from them and they deliver all purchased items lo site.
Amazon Smile's first donation was received of £134, after people use the Amazon Smile website to shop.
Wo received a great response to our Donkey appeal vla F3￿bOOk for food and bedding.
. Roscues & Rohoming
T￿er, a blind pony that had been with the us for some lime, was rehomed and is now enjoying his lrfe with his
new family.
We undertook a rescue of Shetland ponies that had been kept in bird aviaries and were in terrible condition.
In January, we rescued Shane laka Olive) a very poorfy horse. She re￿Ived an incredible amount of support
from the public.
In February we supported our fellow welfare organisations and assisted the RSPCA and British Horse Society to
rescue a heard of Shetlands. We took ownership of 9 and launched a fundraising appeal, for whlch we raised
over a £1,000 in a week.
Financlal revlew
a. Golng concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they conllnue to adopt
the going concem basis In preparing the financial stat8menls. Further details regarding the adoption of the going
concem basis can be found in the accounting policies.
b. Reserves policy
The increasing costs of animal care highlight the need for the charity to hold in reseNe a minimum of £10,000 to
8nable the charity to meet short term financial commitmonts whilst altemative funding is sourced. The r6s8rves
al 28 FebNary 2021 were £250,14212020= £40,470).
structure, governance and management
a. Constitutlon
Happy Endings Rescue is a registergd charity, number 1140628, and is constituted under a Trust de9d.
Page 3

Happy Endlngs Rescue
Trustees. report Icontlnuedl
For the year ended 28 February 2021
Struetures governan¢0 and management (continued)
b. P4tethods of Appointm¢nt or gle¢t7on of Trustees
The rn2nagement of the Charity is the responsibilty of Ihe TIu5tseB who are elected and Cowopled under the
terms of th& Trust deed.
statement of Trustees. responsibilities
The Trustees ar& rèsponsible for Preparing tho Twstees, report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Klngdom Genarally AC￿pted Accounting
Praclicel.
The law applicable lo charities in England & Wales requires the Truslees to prepare flnancial statements for
each financial y8aT which give a true and fair Mew of the stale of affairs of the Charity and of ils incoming
sources and application of r&sources, includlng ts income and expenditure. for Ihat period. In preparing th&s8
financial statements, the Truslg9s are required to..
sglecl suitable accounting poli¢tes and then apply them Gon8lstently,
obsetve the methods and principles of the Charilles SORP IFRS 102}',
mak• judgments and accounttng estlmate5 that are reasonable and prudenL
state whether applicable UK Accounting S18ndards IFRS 1021 have ￿en followed, subject lo any material
departures disclosed and explained in the financi81 statements-
prepare the financi81 statements on the going concem basis unl8ss it is Inappro￿late to presume that the
Charity will continue in business.
The Trustees are responslble for keepin9 adequate accounting records that are sufficienl to show and explatn
the ChariW5 transactions and disdose with reasonable accuracy al any lim& the financial position of the Charity
and enable them to ensure that the financial statements comply wlth the Charities Act 2011, the Charity
(Accounts and Repo￿) Regulations 2008 and the provisions of the Trust deed. They are also responsible for
saftrguatding tho assets of the Charity and hence for taknng reasonable steps for the preventton and detection of
fraud and other irregulariti8S.
Approved by order of the members of the board of Trustees and slgned on their behalf by..
Terry Komp
Truslee
Date.. 2610712022
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Happy Endings Rescue
Independent exarnin¢¢s report
For the year ended 28 Fobruary 2021
Independent èxaminerfs report to the Trustees of Happy Endlngs Rescue {Iho Charity'l
I report lo the charity TrLtstees on my examination of the accounts of the Charity for the year ended 28 February
2021.
Responslbilitles and basi5 of r•port
As the Trustees of tho Charity you are responsible for the preparation of the accounts in accordance with the
requirements of th8 Charities Act 2011 Ilhe 2011 Acr).
I report in respect of my examination of the charit￿s accounts ¢arried out under section 145 of the 2011 Act and
in carrwng out my examination I have followed the applicable Directions given by the Charity Commission under
section 145151(bl of the 2011 Act.
Ind6ptrnd¢nt •xamlneVs statement
Since the Charills gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified lo undertake the examination because l am a member
of Inslilule of Chartered Accountants England and Wales. which is one of the listed bodi8s.
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance Mlh Accounting and
Reporting by Charitiès.- Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial ReF)Orting Standard applicable in the UK arsd Republic of Ireland IFRS 1021 in
preference to the Accounting and Reporting by ChaTilies'. Statement of Recommended Practice issued on 1 Apiil
2005 which is referred lo in the extant regulations but has been withdrawn.
I have completed my examination. I confim that no matters have come lo my attention in connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of Ihe Charity as required by section 130 of the 2011 Act,. or
the accounts do not accord with those rocords,. or
the accounts do not comply with the applicable requlremenls contrrning the form and content of
accounts sel out in Ihe Charilies (Accounts and Reports) Regulations 2008 other Ihan any requirement
that the accounts give a 'lrue and faif view which is not a matter considered as part of an independent
examination.
I have no concerns and have come across no other matters in connectioll with the examination lo which
attention should be drawn in Ihis report in order lo enable a proper understanding of the accounts to be reached.
This report Is made solely lo the Charity's Trustees, as a body, in accordance with Part 4 of the Charities
{AccoLtnls and Reports) Regulations 2008. My work has been undertaken so thai I might state to the Charills
T￿Ste&S those matters l am required to state to them in an Independent examine￿S report and for no other
purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the
Charity and the Charitys Trustees as 2 body. for my work or for this report.
Dated: IÉ- TrL 20 Z
Signed:
SM Robinson BA FCA FCIE DChA MCMI
Kreston Reeves LLP
Chartered Accounlanls
Chatham Maritime
Page 5

Happy Endings Rescue
ststement of ftnanGlal actlvltle8
For the year end8d 28 February 2021
Unrestrlcted
funds
2021
Total
fund$
2021
Total
funds
2020
Note
Income from:
Donations and legacies
Other trading 8Ctivilies
Inveslments
400,436
20,043
103
400,436
20,043
103
166.209
69,301
Total Ineome
420.582
420,582
235,510
Expenditure on:
Raising funds
Charitable activities
3,056
206,231
3,056
206.231
15.833
187,915
Total expendtture
209,287
209.287
203,748
Net income before nèt losses on Inv6$trnonts
Net losses on investments
211,295
(1.623)
211.295
{1,623)
31,762
Net movement in funds
209,6n
209.672
31,762
Reconciliation of funds:
Total funds broughl forward
Net movement in funds
40.470
209.672
40,470
209,672
8.708
31.762
Total funds carried forward
250.142
250.142
40.470
The Statement of financial activities indudes all gains and losses recognised in the year.
The notes on pages 8 to 17 fonn part of th&se financial statements.
Page 6

Happy Endlngs Rescue
8alanGe shegl
As at 28 F&bTuary 2021
28 February
2021
29 February
2020
Note
Fixed assets
Investments
12
79.294
79,294
Current assets
Debtors
Cash at bank and in hand
13
12,665
160.875
40.470
173.540
40,470
Creditors.. amounts falling due within one
year
14
12,692}
Net t￿rrent a$sgts
170,848
40,470
Totsl net assets
250,142
40,470
Charity funds
Unrestricted funds
15
250,142
40,470
Totsl funds
250,142
40,470
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
Torry Kftmp
Trustee
Date.. 2610712022
The notes on pages 8 10 17 form part of these financial stalements.
Page 7

Happy Endings Rescue
Notes to the financial statements
For the year ended 28 February 2021
Goneral infom)atlon
The Charity is an unin¢orpor8ted charity, regislered in England and Wales, with the charity number
1140628. The Charitys registered office is shown on page 1.
The CharitWs objects can be found in the Trust8es' report on page 3.
Accounting policles
2.1 Ba$1$ ot prgparatSon of flnanclal $tatements
The financial statements have been prepared in aCCOTdance with the Charities SORP IFRS 1021-
Accounting and Reporting by Charities.. Statement of Recommended Pradice applicable lo charities
preparing their èccounls in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard
applicable in the UK and Ropublic of Ireland (FRS 1021 and the Charities Act 2011.
The financial slalements have been prepared to give a Irue and fairt view and have departed from
the Charities IAccounts and Reports) Regulations 2008 only lo the extent required to provide a 'true
and fairf view. This departure has involved following the Charities SORP IFRS 1021 published in
October 2019 rather than Ihe Accounting and Reporting by Charities: Statgmenl of Recommer)deO
Practice effective from 1 April 2005 which has since been withdrawn.
Happy Endings Rescue meets the definition of a public benefit entty under FRS 102. Assets and
liabilities are initially recognised at histThical cost or transaction value unless otherwise slated in the
relevant accounting poliw.
The financial slatemenls have been prepared using the accruals basis for the financial year ended 28
February 2021. The prior year financial slalements for the year ended 29 February 2020 were
prepared under the reciepls and payments basis.
2.2 Golng Concern
The Trustees assess whether the use of going concern is appropriate i.e. whelhel there are any
material uncertainties related lo events or conditions that may casl significant doubt on the ability of
the Charity lo continue as a going concern. The Trustees make this assessment in respect of a
perlod of at least one year from the dale of aulhofisalion for issue of the financial statements and
have concluded that the Charity has adequate resources to continue in operational existence for the
foreseeable future and there are no material uncertainties about the Charills ability lo continue as a
going concern, Ihus they Gontinue lo adopt the going ¢oncem basis of accounting in preparing the
financial stalomenls.
2.3 Income
All income is rgcognised oncg the Charity has entillemenl to the income, il is probable that the
income will be received and the amosjnt of income receivable can be measured reliably.
Income lax recoverable In relation to donallons r8celved under Glft or deeds of covenant Is
recognised at th6 time of the donation.
Income tsx recoverable in relation to investment income is reD)gnised at the time the investment
income is receivable.
Page 8

Happy Ending$ Rescue
Notès to thè flnancial slatemenls
For the year ended 28 February 2021
Accountlng pollcle$ Icontlnuedl
2.4 Expendlthro
Expenditure Is recognised once there is a legal or conslruclive obligation to tran9fer economlc benefit
to a third party. it is probable that a transfer of economic benefits will be required in settl8ment and
Ihg amount of the obligation can be measured reliably. Expendilurg is classified by activity. Th8 costs
of each activity are madg up of the total of direct eosls and shared costs, including support costs
involved in Ltndertaking oach activity. Direct costs attributsble lo a single activity are allocated directly
lo that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable to a single a¢tivity are apportioned between those activit18s on a basis consistent with
thè use of resources. Central staff costs are allocated on th& basis of time 5Ponl, and depreciation
charges allocated on the portion ol the asset's use.
Expenditure on ralsing funds includes all expenditure incurred by the Charity to raise funds for its
charitable PLtrposes and indudes costs of all fundraising activities events and non-charilable trading.
Expenditure on charitable activities is In¢urred on directly undertaking the activities which fvrther the
Charitys objectives. as well as any assoGialed support costs.
All expenditure is indusive of irrecoverable VAT.
2.5 Interest ro¢9ivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charity.. this is nomally upon noltfic8tion of the interest paid or payable by the
institution with whom the funds are depo￿ted.
2.6 Investmonts
Fixed asset investments are a form of financtal instrument and are initialty recognised al their
transaction cost and SLsbsequenlly measU￿d at fair value at the Balance sheet dale. unless the value
cannot be measured reliably in which case il is measured at cost less impairment. Investment gains
and 1055es, whelher realised or unrealised, are combined and presented as 'Gains/lLossesl or5
investments, in the Statement of financial acllv5ties.
2.7 Debtors
Trade and other debtors are rgcognised at the selllement amount after any trade discount offered.
Prepayments are valued at the amount prepaid nel of any trade discounts du8.
2.8 Cash at bank and in hand
C8sh al bank and in hand includes cash and short-lerm highly liquid investrnenls wth a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 9

Happy Endings Rescue
Notes to the finan¢lal statemènts
For the year ended 28 February 2021
Accounting pollcles lcontlnued)
2.9 Liabilltles and provislons
Liabilities are recognised when Ih8re is an obligation at the Balanee sheet date as a resull of 8 past
event. it is probable that a transfer of economic benefit will be required in settl&mgnt, and th8 amount
of the settlement can be estimated reliably.
Li2bililigs are recognised at the amount that the Charity antlcipates it will pay to sellle tho debt or the
amount it has received as advanced payments for the goods or servic85 Il must provide.
Provisions Ire measured at the best estimate of the 8mounts required to sethe the obligalion. Where
the effect of the lime value of money Is material. the provision is based on the present value of those
amounts, discounted al the pre-tax discount rale that reflects the risks specrfic lo the liability. The
unwinding of the discount is recognised in the Slalement of financial activities as a linance cost.
2.10 Flnancial instrumenls
The Charity only has financial assets and financial li2bililies of a kind Ihal qualify as basic fir)ancial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value wlh the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
2.11 Pensions
The Charity operates a defingd contribution penslon scheme and the pension charge represents the
amounts payable by the Charity lo the fund in respect of the year.
2.12 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
t)urposes.
Inveslment income, gains and10sses are alloGated to the appropriate fund.
In¢ome from donations and lega¢i0S
Unrestrfcted
funds
2021
Total
funds
2021
Total
nds
2020
Donations
400,436
400,436
166,209
Page 10

Happy Endings Rescuo
Notes lo the flnancial statements
For the year ended 28 February 2021
Incomg from other tradlng actlvltles
Income from fundralslng event$
Unrnstrlcted
fund$
2021
Total
funds
2021
Total
funds
2020
Fundraising and events
20.043
20.043
69,301
Invostment in￿rne
Unrestrl￿ed
funds
2021
Total
funds
2021
Total
funds
2020
Investment incom8
103
t03
Expenditure on raising fvnds
Costs of raising voluntsry incomo
Unrestrlctod
funds
2021
Total
funds
2021
Total
funds
2020
Fundraising and printing costs
Advertssing and promotion
10.233
5,600
3.056
3,OS6
3.056
3.056
15,833
Page 11

Happy Endings Rescue
Notes to the financlal stalements
For the year ended 28 February 2021
Analysis of expenditure on charltsble actlvltle$
Summary by fund type
Unr•stricted
funds
2021
Total
funds
2021
Total
funds
2020
Direct Costs
206.231
206,231
187,915
Anatysis of expenditure by a¢tivitles
Actlvlties
ndortaken
dlrectly
2021
Support
eosts
2021
Totsl
funds
2021
Total
funds
2020
D1￿ct costs
132.427
73.804
206,231
187,915
Totsl 2020
149.874
38.041
187.915
Anatysis of dlro¢t Gosts
Total
fDnds
2021
Total
fvnds
2020
Activitles
2021
Staff costs
Rent and livery
Velorinary fees
Animal feed
Animal bedding
Exotic birds and animals
Hay and straw
Farrier
Equipment and supplies
72,503
22,422
23.994
1,264
417
72,S03
22,422
23,994
1.264
417
59,898
21,616
53.824
2.060
140
8.280
659
1.070
2,327
3,052
1.691
2,683
4.401
3,052
1.691
2,683
4,401
132,427
132,427
149,874
Page 12

Happy Endlngs Rescue
No¢oS to the financlal statements
For the year ended 28 February 2021
Anatysls of expènditure by actlvltles {contlnuedl
Analysis of support costs
Total
funds
2021
Totsl
funds
2020
Activlties
2021
Utilities
Repairs and maintenance
Fuel and transportation
Insurance
Office supplies and postage
Merchant fees
Professional servi¢es
Independent examination fee
5.297
56,921
3.832
1.143
1,254
2.380
1.057
1.920
5.297
56.921
3.832
1,143
1.254
2.380
1.057
1,920
4,249
11.904
2,324
1.143
206
463
17,752
73,804
73.804
38,041
Independent examingr's remungration
2021
2020
Fees payable to the Chariws Independent examin8r for the independent
examination of the Charitys annual accounts
1,920
10. Staff costs
2021
2020
Wages and salarfes
Sodal security costs
Contribution to defined contribution pension schemes
68.295
516
3,692
59,898
72.503
59.898
The average numb8r of persons employed by the Charity during the year was as follows:
2021
2020
No.
Employees
No 8mploy9e received rgmunerallon amounting to more than £60.000 in either year.
Page 13

appy Endlngs Rescue
Notes to the financlal statements
For the year endgd 28 February 2021
11.
Twstees. remuneratlon and ¢xpense8
During the year. no Trustees received any remuneration or other benefits {2020 - £NILI.
During the year ended 28 February 2021. exp8nses tolalling £6.004 were reimbursed or paid directly to 1
Truslee12020- £NILI- The expenses re-imbursed related to repairs on the animal enclosures.
12. Flxed asset Investments
Listed
Investmènts
Cost or valuation
Additions
80.917
{1.6231
Revaluations
Al 28 FebnJary2021
79,294
Not book value
Al 28 February 2021
79.294
13. Debtors
28 Febmary 29 February
2021
2020
Due withln one year
Other debtors
Tax re¢overable
3.145
9,520
12,665
Page 14

Happy Endln9s Rescue
Notes to the flnancial statements
For the year ènded 28 February 2021
14. Credllors: Amounts hlling due wSthin one year
28 February 29 February
2021
2020
Other taxation and social security
Accruals and defwr8d incomè
772
1.920
2.692
15. Ststement of funds
Statement of funds - current year
Balance at
Gainsl 28 Fèbruary
{Lossesl
2021
Balance at 1
March 2020
In¢ome Expendlturo
Unr•stri¢ted fund$
General Funds
40,470
420,582
1209.2871
{1.623)
250,142
Statement of funds - prior y•ar
Balancg at
1 March
2019
Balance at
29 February
2020
Income Expenditure
Unrgstrided funds
General Funds
8,708
235.510
1203,748)
40,470
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Happy Endlngs Rescue
Note5 tr> the financial ststements
For the yoar gnded 28 Fgbruary 2021
16.
Summary offunds
Summary of funds - current year
Balance at
Galnsl 28 Fèbruary
(Lossgsl
2021
Balance at 1
March 2020
Income Expenditure
General funds
40.470
420,582
{209.287)
(1.623)
250,142
Summary of funds - prlor year
Balance at
1 March
2019
Balance at
29 February
2020
Income Expenditure
General funds
8,708
235,510
1203.748)
40.470
17. Analysis of net assgts between funds
Analysi¥ of n•t assets betwe•n funds . curront year
Unrestrict9d
Total
funds
funds
28 Fobruary 28 February
2021
2021
Fixed asset investments
Current assets
Creditors due within one year
79,294
173,540
12,6921
79.294
173.540
12,6921
Total
250,142
250,142
Analysls of nel assets between funds- prfor year
Unrestricted
Total
fijnds
funds
29 February 29 February
2020
2020
Current assets
40,470
40.470
Total
40,470
40,470
Page 16

Happy Endlngs Rescue
Notes to the financlal statemgnts
For the year ended 28 February 2021
18.
Pension commitments
The Charity operates a defined conlributlon pension scheme. The assets of the scheme are held
separately from those of the group in an independently administered fund. The pension cost charge
represents contributions payable by the group to the fund and amounted to £3,692 {2020.' £nill. Ai the
balance sheet, there were no contributions outstsnding12020- £nill.
19. Related party transactions
During the year, the Truste6s made donations to the Charity tolalling £884 (2020.. £nil}.
During the year, the Chartly received donations from Faversham Animal Welfare, of which C Johns and T
Kemp were also Tiustees. The donations received amounted lo £110,545 {2020'. £nill and were donated
to the Charily on the dosure of Favgrsham Animal Welfar8.
Page 17