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|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|||
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||||||||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|
##
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|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|
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||||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|
##
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##
##
|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|
##
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|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|
##
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##
##
##
|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|
##
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##
|||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|
##
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