| Reference and Administrative | Reference and Administrative | Details | |
|---|---|---|---|
| Trustees' Report |
2 to 16 | ||
| Independent Auditor's |
Report | 17to 20 | |
| Statement of Financial |
Activities | 21 to 22 | |
| Balance Sheet | 23 | ||
| Statement of Cash Flows |
24 | ||
| Notes to the Financial | Statements | 25 to 43 |
| Reference and | Reference and | Administrative Details |
Administrative Details |
Administrative Details |
||
|---|---|---|---|---|---|---|
| Trustees | Mrs C Bowles MBE | |||||
| Mrs J Gorman | ||||||
| Mrs J Rogers | ||||||
| Mrs M Maclean | ||||||
| Mrs A Marshall | ||||||
| Mrs M Gudonis | ||||||
| Mr RStokes | ||||||
| Charity Registration | Number | 1143122 | ||||
| Company | Registration | Number | 07697602 | |||
| The charity is incorporated | in England | &Wales. | ||||
| Principal | Office | WAWT The Sanctuary | ||||
| Elfordl eigh | ||||||
| Plymouth | ||||||
| Devon | ||||||
| PL7 5ED | ||||||
| Auditor | PKF Francis Clark | |||||
| Chartered Accountants |
||||||
| Melville Building East |
||||||
| Unit 18,23 Royal William | Yard | |||||
| Plymouth | ||||||
| Devon | ||||||
| PL1 3GW | ||||||
| Bankers | Lloyds TSB | |||||
| 8 Royal Parade | ||||||
| Plymouth | ||||||
| Devon | ||||||
| PL1 1HB |
| Total | |||||||
|---|---|---|---|---|---|---|---|
| Note | Unrestricted | Restrictedf | 2022 F |
||||
| Income and Endowments | from: | ||||||
| Donations and legacies |
725,114 | 725,114 | |||||
| Charitable activities |
76,712 | 76,712 | |||||
| Other trading activities |
453,738 | 453,738 | |||||
| Investment income |
72,407 | 72,407 | |||||
| Total Income | 1,327,971 | 1,327,971 | |||||
| Expenditure on: |
|||||||
| Raising funds | (276,553) | (276,553) | |||||
| Charitable activities |
(1,102,309) | (66,572) | (1,168,881) | ||||
| Total Expenditure | (1,378,862) | (66,572) | (1,445,434) | ||||
| Gains/(Losses) on |
investment | assets | 30,986 | 30,986 | |||
| Net expenditure | (19,905) | (66,572) | (86,477) | ||||
| Net movement in funds |
(19,905) | (66,572) | (86,477) | ||||
| Reconciliation offunds |
|||||||
| Total funds brought | forward | 3,412,836 | 334,630 | 3,747,466 | |||
| Total funds carried | forward | 23 | 3,392,931 | 268,058 | 3,660,989 |
| Comparative | year | ||||||
|---|---|---|---|---|---|---|---|
| Total | |||||||
| Note | Unrestrictedf | Restrictedf | 2021f | ||||
| Income and Endowments | from: | ||||||
| Donations and legacies |
908,372 | 430 | 908,802 | ||||
| Charitable activities |
60,814 | 60,814 | |||||
| Other trading activities |
297,411 | 297,411 | |||||
| Investment income |
75,127 | 75,127 | |||||
| Total Income | 1,341,724 | 430 | 1,342,154 | ||||
| Expenditure on: |
|||||||
| Raising funds | (245,393) | (245,393) | |||||
| Charitable activities |
(1,019,138) | (32,255) | (1,051,393) | ||||
| Total Expenditure | (1,264,531) | (32,255) | (1,296,786) | ||||
| Gains/(Losses) on |
investment | assets | (5,126) | (5,126) | |||
| Net income/(expenditure) | 72,067 | (31,825) | 40,242 | ||||
| Net movement in funds |
72,067 | (31,825) | 40,242 | ||||
| Reconciliation of |
funds | ||||||
| Total funds brought |
forward | 3,340,769 | 366,455 | 3,707,224 | |||
| Total funds carried | forward | 23 | 3,412,836 | 334,630 | 3,747,466 |
| 2022 | 2021 | ||||||
|---|---|---|---|---|---|---|---|
| Note | |||||||
| Fixed assets | |||||||
| Tangible assets | 15 | 3,164,090 | 3,230,035 | ||||
| Investments | 16 | 280,711 | 249,725 | ||||
| 3,444,801 | 3,479,760 | ||||||
| Current assets | |||||||
| Debtors | 17 | 313,834 | 305,694 | ||||
| Cash at bank and | in hand | 18 | 391,366 | 542,505 | |||
| 705,200 | 848,199 | ||||||
| Creditors: | Amounts | falling due within one year | 19 | (137,576) | (143,290) | ||
| Net current | assets | 567,624 | 704,909 | ||||
| Total assets less | current | liabilities | 4,012,425 | 4,184,669 | |||
| Creditors: | Amounts | falling due aAer more than one year | 20 | (351,436) | (437,203) | ||
| Net assets | 3,660,989 | 3,747,466 | |||||
| Funds ofthe charity: | |||||||
| Restricted | income funds | ||||||
| Restricted funds |
23 | 268,058 | 334,630 | ||||
| Unrestricted | income | funds | |||||
| Unrestricted | funds | 3,392,931 | 3,412,836 | ||||
| Total funds | 23 | 3,660,989 | 3,747,466 |
| Statement ofCash Flows for |
the | Year En | ded 31 D | ecember 202 | 2 |
|---|---|---|---|---|---|
| Note | 2022f | 2021 | |||
| Cash flows from operating activities |
|||||
| Net (expenditure)/income | (86,477) | 40,242 | |||
| Adjustments to cash flows from non-cash |
items | ||||
| Depreciation | 84,528 | 85,663 | |||
| Investment income |
(72,407) | (75,127) | |||
| (Gains)/ losses on investments | (30,986) | 5,126 | |||
| Increase in debtors |
17 | (8,140) | (150,876) | ||
| Increase/(decrease) in creditors |
19 | 1,003 | (13,076) | ||
| Net cash flows from operating activities |
(112,479) | (108,048) | |||
| Cash flows from investing activities |
|||||
| Interest receivable and similar income |
6 | 1,418 | 3,417 | ||
| Purchase of tangible fixed assets |
15 | (18,583) | (61,296) | ||
| Income from dividends and investment |
properties | 6 | 70,989 | 71,710 | |
| Net cash flows from investing activities |
53,824 | 13,831 | |||
| Cash flows from financing activities |
|||||
| Repayment of loans and borrowings |
19 | (92,484) | (31,146) | ||
| Net decrease in cash and cash equivalents |
(151,139) | (125,363) | |||
| Cash and cash equivalents at 1 January |
542,505 | 667,868 | |||
| Cash and cash equivalents at 31 December |
391,366 | 542,505 |
| Unrestricted | |||||
|---|---|---|---|---|---|
| funds | Restricted | Total | |||
| General | funds | 2022 | |||
| Donations and legacies; |
|||||
| Donations | from individuals | 206,591 | 206,591 | ||
| Legacies | 474,161 | 474,161 | |||
| Gift aid reclaimed | 32,750 | 32,750 | |||
| Grants, including capital grants; |
|||||
| Coronavirus | Discretionary | Local Government | |||
| grants and | other grants | 11,612 | 11,612 | ||
| 725,114 | 725,114 | ||||
| Unrestricted | |||||
| funds | Restricted | Total | |||
| Generalf | funds | 2021 | |||
| Donations and legacies; |
|||||
| Donations | from individuals | 236,651 | 236,651 | ||
| Legacies | 472,717 | 430 | 473,147 | ||
| Gift aid reclaimed | 39,405 | 39,405 | |||
| Grants, including capital grants; |
|||||
| Coronavirus | Job Retention | Scheme grants | 68,570 | 68,570 | |
| Coronavirus | Discretionary | Local Government | |||
| grants and | other grants | 91,029 | 91,029 | ||
| 908,372 | 430 | 908,802 |
| Income from charitable activities |
||
|---|---|---|
| Unrestricted | ||
| funds | Total | |
| General | 2022 | |
| Homings | 65,604 | 65,604 |
| Memberships | 4,010 | 4,010 |
| Boarding fees | 7,098 | 7,098 |
| 76,712 | 76,712 | |
| Unrestricted | ||
| funds | Total | |
| General | 2021 | |
| E | ||
| Homings | 56,523 | 56,523 |
| Memberships | 3,721 | 3,721 |
| Boarding fees | 570 | 570 |
| 60,814 | 60,814 |
| Unrestricted | ||||||
|---|---|---|---|---|---|---|
| funds | Total | |||||
| Generalf | 2022 | |||||
| Trading | income; | |||||
| Shop | income from sale ofdonated | goods and services | 427,436 | 427,436 | ||
| Sponsorship | income | 5,992 | 5,992 | |||
| Other income | from other trading | activities | 20,310 | 20,310 | ||
| 453,738 | 453,738 | |||||
| Unrestricted | ||||||
| funds | Total | |||||
| General | 2021 | |||||
| F | ||||||
| Trading | income; | |||||
| Shop | income from sale ofdonated | goods and services | 288,595 | 288,595 | ||
| Sponsorship | income | 2,450 | 2,450 | |||
| Other income | from other trading | activities | 6,366 | 6,366 | ||
| 297,411 | 297,411 |
| Unrestricted | ||||||
|---|---|---|---|---|---|---|
| funds | Total | |||||
| General | 2022 | |||||
| Income from | dividends; | |||||
| Dividends | receivable | from other listed investments | 659 | 659 | ||
| Interest receivable | and | similar income; | ||||
| Interest receivable | on | bank deposits | 1,418 | 1,418 | ||
| Income from | rents | 70,330 | 70,330 | |||
| 72,407 | 72,407 | |||||
| Unrestricted | ||||||
| funds | Total | |||||
| General | 2021 | |||||
| Income from | dividends; | |||||
| Dividends | receivable | from other listed investments | 7,316 | 7,316 | ||
| Interest receivable | and | similar income; | ||||
| Interest receivable | on | bank deposits | 3,417 | 3,417 | ||
| Income from | rents | 64,394 | 64,394 | |||
| 75,127 | 75,127 |
| Costs oftrading activities |
Costs oftrading activities |
|||
|---|---|---|---|---|
| Unrestricted | Total | Total | ||
| funds | 2022f | 2021 | ||
| Fundraising | trading costs: | |||
| Fundraising | and publicity | 15,303 | 15,303 | 10,865 |
| Shop running | costs | 8,342 | 8,342 | 10,593 |
| Shop and admin wages costs | 212,731 | 212,731 | 185,932 | |
| Depreciation | 4,226 | 4,226 | 4,283 | |
| Allocated support costs |
35,951 | 35,951 | 33,719 | |
| 276,553 | 276,553 | 245,392 |
| Activity | Activity | ||||
|---|---|---|---|---|---|
| undertaken | support | ||||
| directly | costs | 2022 | 2021 | ||
| F | |||||
| Vet and spaying fees | 99,006 | 99,006 | 70,000 | ||
| Shelter wages costs | 557,868 | 557,868 | 534,805 | ||
| Food | 7,281 | 7,281 | 7,263 | ||
| Depreciation | 80,302 | 80,302 | 81,380 | ||
| Bank interest | 13,574 | 13,574 | 15,251 | ||
| Administration | costs | 364,289 | 364,289 | 299,769 | |
| Allocated support costs |
35,951 | 35,951 | 33,719 | ||
| Governance | costs | 10,610 | 10,610 | 9,206 | |
| 1,122,320 | 46,561 | 1,168,881 | 1,051,393 |
| Governance costs | ||||
|---|---|---|---|---|
| Unrestricted | Total | Total | ||
| funds | 2022 | 2021 | ||
| F | ||||
| Audit fees | ||||
| Audit ofthe financial | statements | 8,080 | 8,080 | 6,272 |
| Other fees paid to auditors | 2,530 | 2,530 | 2,934 | |
| 10,610 | 10,610 | 9,206 |
| 2022 | 2021 | ||
|---|---|---|---|
| F | |||
| Depreciation | offixed assets | 84,528 | 85,663 |
| 11Auditors' | remuneration | ||
| 2022 | 2021 | ||
| F | |||
| Audit ofthe | financial statements | 8,080 | 6,272 |
| Other fees | to auditors | ||
| AII other non-audit services |
2,530 | 2,934 |
| 13Staff costs The aggregate payroll costs were as follows: |
||
|---|---|---|
| 2022 | 2021 | |
| Staff costs during the year were: | ||
| Wages and salaries | 770,162 | 729,812 |
| Social security costs | 40,022 | 39,537 |
| Pension costs | 11,180 | 10,811 |
| Other staff costs | 14,535 | 1,134 |
| 835,899 | 781,294 |
| 2022 | 2021 | ||
|---|---|---|---|
| No | No | ||
| Kennels | 41 | 40 | |
| Charity | shops | 18 | 17 |
| 59 | 57 |
| 15Tangible fixed a | ssets | ||||
|---|---|---|---|---|---|
| Land and | Motor | Plant and | |||
| buildingsf | vehicles F |
Kennels | equipment | Totalf | |
| Cost | |||||
| At 1 January | |||||
| 2022 | 2,264,286 | 76,740 | 1,724,700 | 337,991 | 4,403,717 |
| Additions | 18,583 | 18,583 | |||
| At 31 December | |||||
| 2022 | 2,264,286 | 76,740 | 1,724,700 | 356,574 | 4,422,300 |
| Depreciation | |||||
| At 1 January | |||||
| 2022 | 328,638 | 61,352 | 492,731 | 290,961 | 1,173,682 |
| Charge for the | |||||
| year | 36,357 | 3,467 | 34,496 | 10,208 | 84,528 |
| At 31 December | |||||
| 2022 | 364,995 | 64,819 | 527,227 | 301,169 | 1,258,210 |
| Net book value | |||||
| At 31 December | |||||
| 2022 | 1,899,291 | 11,921 | 1,197,473 | 55,405 | 3,164,090 |
| At 31 December | |||||
| 2021 | 1,935,648 | 15,388 | 1,231,969 | 47,030 | 3,230,035 |
| 16Fixed asset investments | ||
|---|---|---|
| 2022 | 2021f | |
| Investment properties |
264,500 | 231,000 |
| Other investments | 16,211 | 18,725 |
| 280,711 | 249,725 | |
| Investment properties |
||
| Investment | ||
| propertiesf | ||
| Cost or Valuation | ||
| At 1 January 2022 | 231,000 | |
| Revaluation | 33,500 | |
| At 31 December 2022 | 264,500 | |
| Provision | ||
| At 1 January and at 31 December 2022 |
||
| Net book value | ||
| At 31 December 2022 | 264,500 | |
| At 31 December 2021 | 231,000 |
| Other investments | ||
|---|---|---|
| Listed | ||
| investmentsf | Total | |
| Cost or Valuation | ||
| At 1 January 2022 | 18,725 | 18,725 |
| Revaluation | (2,514) | (2,514) |
| At 31 December 2022 | 16,211 | 16,211 |
| Net book value | ||
| At 31 December 2022 | 16,211 | 16,211 |
| At 31 December 2021 | 18,725 | 18,725 |
| 17Debtors | ||
| 2022 | 2021 | |
| E | ||
| Trade debtors | 4,242 | 3,387 |
| Amounts owed by Trust |
14,523 | 6,180 |
| Prepayments | 13,198 | 11,935 |
| Accrued income | 218,830 | 224,927 |
| VAT recoverable | 13,199 | 12,796 |
| Other debtors | 49,842 | 46,469 |
| 313,834 | 305,694 |
| 2022 | 2021f | ||
|---|---|---|---|
| Cash at bank | 234,758 | 386,446 | |
| Short-term | deposits | 156,216 | 155,667 |
| Other cash | and cash equivalents | 392 | 392 |
| 391,366 | 542,505 |
| 19Creditors: | amounts falling due within one year |
||
|---|---|---|---|
| 2022 F |
2021f | ||
| Bank loans | 82,787 | 89,504 | |
| Trade creditors | 27,851 | 25,653 | |
| Other taxation | and social security | 3,738 | 4,117 |
| Other creditors | 6,414 | 10,003 | |
| Accruals | 16,786 | 14,013 | |
| 137,576 | 143,290 |
| 2022f | 2021f | ||
|---|---|---|---|
| Bank | loans | 82,787 | 89,504 |
| Creditors amounts falling due after mor security has been given by the charity: |
e than o |
ne year includes the following liabilitie |
s, on which |
|---|---|---|---|
| 2022 | 2021 | ||
| Bank loans | 351,436 | 437,203 | |
| Included in the creditors are the following |
amounts | due after more than five years: | |
| 2022 | 2021f | ||
| After more than five years by instalments | 58,657 | 73,731 |
| The total amount contracted for but not provided in the financi E2,001,168). |
al statements was E1,975 |
,512 (2021- |
|---|---|---|
| 2022 | 2021 | |
| Not later than one year | 25,656 | 25,656 |
| Later than one year and not later than five years | 102,624 | 102,624 |
| Over five years | 1,847,232 | 1,872,888 |
| 1,975,512 | 2,001,168 |
| 23 Funds | |||||||
|---|---|---|---|---|---|---|---|
| Balance at | |||||||
| Balance at | Other | 31 | |||||
| 1 January | Incoming | Resources | recognised | December | |||
| 2022 | resources | expendedgains/(losses) | 2022 | ||||
| F | F | F | |||||
| Unrestricted | funds | ||||||
| General | |||||||
| Unrestricted | funds | 3,412,836 | 1,327,971 | (1,378,862) | 30,986 | 3,392,931 | |
| Restricted funds | |||||||
| Kennel Fund | 107,218 | (3,173) | 104,045 | ||||
| Gwen Rees | Trust | 1,663 | (354) | 1,309 | |||
| Jean Sainsbury | Animal | ||||||
| Welfare Trust | 101 | (20) | 81 | ||||
| Portugal Animal |
Welfare | 225,648 | (63,025) | 162,623 | |||
| Total restricted | funds | 334,630 | (66,572) | 268,058 | |||
| Total funds | 3,747,466 | 1,327,971 | (1,445,434) | 30,986 | 3,660,989 | ||
| Balance at | |||||||
| Balance at | Other | 31 | |||||
| 1 January | Incoming | Resources | recognised | December | |||
| 2021 | resources | expendedgains/(losses) | 2021 | ||||
| E. | F | ||||||
| Unrestricted | funds | ||||||
| General | |||||||
| Unrestricted | funds | 3,340,769 | 1,341,724 | (1,264,531) | (5,126) | 3,412,836 | |
| Restricted | |||||||
| Kennel Fund |
110,391 | (3,173) | 107,218 | ||||
| Gwen Rees | Trust | 2,115 | (452) | 1,663 | |||
| Jean Sainsbury | Animal | ||||||
| Welfare Trust | 126 | (25) | 101 | ||||
| Portugal Animal |
Welfare | 253,823 | 430 | (28,605) | 225,648 | ||
| Total restricted | funds | 366,455 | 430 | (32,255) | 334,630 | ||
| Total funds | 3,707,224 | 1,342,154 | (1,296,786) | (5,126) | 3,747,466 |
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Restricted | Total funds | ||
| Tangible | fixed assets | 3,058,655 | 105,435 | 3,164,090 |
| Fixed asset investments | 280,711 | 280,711 | ||
| Current | assets | 542,577 | 162,623 | 705,200 |
| Current | liabilities | (137,576) | (137,576) | |
| Creditors | over 1 year | (351,436) | (351,436) | |
| Total net assets | 3,392,931 | 268,058 | 3,660,989 | |
| Total funds | ||||
| at 31 | ||||
| Unrestricted | December | |||
| funds | Restricted | 2021f | ||
| Tangible | fixed assets | 3,121,053 | 108,982 | 3,230,035 |
| Fixed asset investments | 249,725 | 249,725 | ||
| Current | assets | 622,551 | 225,648 | 848,199 |
| Current | liabilities | (143,290) | (143,290) | |
| Creditors | over 1 year | (437,203) | (437,203) | |
| Total net assets | 3,412,836 | 334,630 | 3,747,466 |
| 25 Analysis o |
fch | anges in net d |
ebt | |||
|---|---|---|---|---|---|---|
| Other non | At 31 | |||||
| At 1 January | Financing | cash | December | |||
| 2022f | cash flowsf | changesf | 2022f | |||
| Cash at bank and | in hand | 542,505 | (151,139) | 391,366 | ||
| Debt due within | one year | (89,504) | 92,484 | (85,767) | (82,787) | |
| Debt due after | more than one | |||||
| year | (437,203) | 85,767 | (351,436) | |||
| Net debt | 15,798 | (58,655) | (42,857) | |||
| Other non | At 31 | |||||
| At 1January | Financing | cash | December | |||
| 2021f | cash flows | changesf | 2021f | |||
| Cash at bank and | in hand | 667,868 | (125,363) | 542,505 | ||
| Debt due within | one year | (37,173) | (52,331) | (89,504) | ||
| Debt due after | more than one | |||||
| year | (520,680) | 31,146 | 52,331 | (437,203) | ||
| Net debt | 110,015 | (94,217) | 15,798 |