Charity number: 1147719
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
Maria’s Animal Shelter Annual Report 2020
Contents
| Heading | Page |
|---|---|
| Reference and administrative information | 1 |
| Trustees' report | 2 |
| Independent examiners report to the trustees | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 |
Reference and Administrative Information
Charity name Maria’s Animal Shelter
Charity number
1147719
Registered address
44 Parkengear Probus Truro TR2 4JT
Trustees (on date report approved)
Mrs M Mulkeen Mr P Mulkeen Miss N Hovell Miss R Mulkeen Mr T Hendra Mr A Thomas Mrs R Thomas
Independent examiners
Swell Accounting & Business Solutions 11 St Annes Road Newquay Cornwall TR7 2SA
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Maria’s Animal Shelter Annual Report 2020
Trustees Report
The Trustees are pleased to present their report and the accounts for the year ended 31 December 2020 for Maria's Animal Shelter.
The Trustees who served during the year and up to the date of this report are set out in page 1.
Structure, Governance and Management
The charity is governed by a constitution adopted on 1 June 2012 and amended on 15 June 2012.
The Board of Trustees manages the activities of the charity. New Trustees may be appointed by the members at the Annual General Meeting.
Charitable Objectives
To promote humane behaviour towards animals by providing appropriate care, protection, treatment and security for animals which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to animal welfare In general and the prevention of cruelty and suffering among animals.
The Trustees have referred to the Charity Commission guidance on public benefit when reviewing our aims and objectives and in planning our future activities.
Acknowledgements
We as a charity are aware of the importance of having volunteers and supporters who are generous with their time and financial help. It is their support that helps us to carry out our work and we thank them for this.
Activities and Achievements
From 1[st] January to December 2020, we have assisted in helping 248 animals (2019 – 320 animals).
Throughout the COVID-19 lockdown we were unable to allow any visits to the Shelter and our outreach programme to schools was suspended. Our volunteers continued to attend but we restricted numbers on site at one time to ensure we were compliant with social distancing requirements. We continued to provide information regarding the care of animals to the public by phone or email and our rescue service was able to continue. We also managed to continue to re-home animals using video calls for home-checks but our pet boarding service was suspended.
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Maria’s Animal Shelter Annual Report 2020
Following a generous donation from The Anthony V. Martin Foundation our new hospital, quarantine and recovery building was completed early in 2020.
This building has had a significant impact on the extent and quality of our work. It has enabled us to provide a quarantine facility for animals being admitted and to deliver treatment to animals for minor injuries and sickness. It also enabled us to introduce an apprentice scheme and employ our first apprentice of Animal Management at the Shelter in July.
Financial Review
The financial results of the charity for the year are set out on page 5.
The charity's reserves are held to cover unexpected expenses and future operating deficits. There are few fixed costs and so no reserve is required to cover these in the event of closure.
-
Current Free Unrestricted reserves as at 31[st ] December 2020 £60k (last year £38k)
-
This represents a ratio of 10 months of our average monthly expenditure and our reserves policy sets out to maintain reserves at between 6 and 12 months to ensure we can manage the charity appropriately through periods of lower income.
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This year we recorded an unrestricted surplus of £12k after charging £6k depreciation, in addition £2k was transferred from restricted funds.
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Restricted reserves show a deficit of £2k after charging £9k depreciation. A further £2k was transferred to unrestricted reserves and £14k was invested in new restricted assets. Of our £66k restricted reserves, £66k will be drawn down in depreciation of assets over the next few years, there is no cash held pending completion of funded projects.
Future Plans
Our priority for the coming year is to recover from the financial impact of the COVID-19 virus. We will resume our community fundraising activities and plans to re-commence public and school visits to the Shelter will re-commence. We are hoping our pet boarding service will resume once demand returns.
Capital projects include developing community engagement with the Shelter by improving access and providing a new safe, off-road parking area.
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Maria’s Animal Shelter
Annual Report 2020
We plan to extend our volunteer opportunity and animal welfare education programmes and make them more accessible to a wider audience by resuming visits to schools and on-site visits by groups.
Our overall aim for the coming year will be to continue to rescue, treat and re-home as many animals as our resources allow and provide high quality care for those who are permanent residents of the Shelter. Approved by the Trustees and signed on behalf of the trustees by:
………………………. Maria Mulkeen Trustee
Date…………………
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Maria’s Animal Shelter
Annual Report 2020
Independent examiner’s report to the trustees of Maria’s Animal Shelter
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020.
Responsibilities and basis of report
As the charity’s trustees of the you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2018 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner’s statement
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in audit and, consequently, no opinion is given as to whether the accounts present a “true and fair view" and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that, in any material aspect, the requirements
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a) to keep accounting records in accordance with section 130 of the 2011 Act; and
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b) to prepare accounts which accord with the accounting records, comply with the accounting requirements of the 2011 Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Simon Beckham
Swell Accounting & Business Solutions
Dated: 04/08/2021
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Maria’s Animal Shelter Annual Report 2020
Statement of Financial Activity
| Note Income and Endowments from Donations & Grants 2 Charitable Activities 3 Total Resources Expended Expenditure on: Raising funds 4 Charitable Activities 5/6 Total Net income/(expenditure) before transfers Transfers between funds Total funds brought forward Total funds carried forward |
Unrestricted Funds Restricted Funds Total Funds 2020 Prior Period Funds 2019 £ £ £ £ 43,627 27,200 70,827 96,866 6,942 0 6,942 10,311 |
|---|---|
| 50,569 27,200 77,769 107,177 |
|
| 4,390 0 4,390 3,334 34,329 29,311 63,640 46,748 |
|
| 38,719 29,311 68,030 50,082 |
|
| 11,850 (2,111) 9,739 57,095 |
|
| 2,097 (2,097) 0 0 |
|
| 118,231 70,238 188,469 188,469 |
|
| 132,178 66,030 198,208 188,469 |
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Maria’s Animal Shelter Annual Report 2020
Statement of Financial Activity
to 31[st] December 2019
| Income and Endowments from Donations & Grants Charitable Activities Total Resources Expended Expenditure on: Raising funds Charitable Activities Total Net income/(expenditure) before transfers Transfers between funds Total funds brought forward Total funds carried forward |
Unrestricted Funds Restricted Funds Total Funds 2019 Prior Period Funds 2018 £ £ £ £ 29,866 67,000 96,866 96,866 10,311 0 10,311 10,311 |
|---|---|
| 40,177 67,000 107,177 107,177 |
|
| 3,334 0 3,334 3,334 41,255 5,493 46,748 46,748 |
|
| 44,589 5,493 50,082 50,082 |
|
| (4,412) 61,507 57,095 57,095 |
|
| (8,731) 8,731 0 0 |
|
| 131,374 0 131,374 131,374 |
|
| 118,231 70,238 188,469 188,469 |
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Maria’s Animal Shelter Annual Report 2020
Balance Sheet
| Note Fixed Assets: Tangible Assets 10 Total Fixed Assets Current Assets: Debtors & prepayments 11 Cash at bank & in hand Total current assets Liabilities: Creditors: amounts falling due within 12 months 12 Net current assets Total assets less current liabilities The funds of the charity Restricted income funds 16 Unrestricted funds 15 Total charity funds |
Total Funds 2020 Prior Period Funds 2019 £ £ 138,242 140,227 |
|---|---|
| 138,242 140,227 |
|
| 1,486 1,339 58,781 49,700 |
|
| 60,267 51,039 |
|
| (300) (1,607) |
|
| 59,966 49,432 |
|
| 198,209 189,659 |
|
| 66,030 70,238 132,178 119,421 |
|
| 198,208 189,659 |
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The financial statements were approved by the board on:
And signed on its behalf by:
Maria Mulkeen Trustee
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Maria’s Animal Shelter Annual Report 2020
Notes to the Financial Statements
1. Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Maria’s Animal Shelter meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The financial statements have been prepared on a going concern basis. The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
Income and endowments
All incoming resources are included in the statement of financial activities when it is probable the charity will be entitled to the income and the amount can be quantified with reasonable accuracy.
Fund accounting policy
Unrestricted Income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
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Maria’s Animal Shelter Annual Report 2020
Further details of each fund are disclosed in notes 14, 15 and 16.
Incoming resources
Donations are recognised on a cash receipts basis.
Incoming resources from tax reclaims are included in the statement of financial activities when received. Income from charitable activities includes income earned, which is recognised when the related goods or services are provided.
Resources expended
Liabilities are recognised as soon as there is a legal obligation committing the charity to the expenditure. Expenditure is accounted for on an accruals basis where appropriate.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It Includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
Governance costs Include administrative expenses, costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
Support costs
Support costs include central functions but not administrative expenses and have been allocated to activity cost categories on a basis consistent with the use of resources.
Fixed assets
Individual fixed assets costing £150 or more are initially recorded at cost.
Depreciation
Depreciation is provided on tangible fixed assets to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Fixtures and fittings 15% reducing balance basis
Office Equipment 25% straight line basis Motor Vehicles 25% reducing balance basis
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Maria’s Animal Shelter Annual Report 2020
2. Income from Donations & Grants
| Grants Donations Total |
Unrestricted Restricted 2020 Total 2019 Total £ £ £ £ 0 27,200 27,200 68,500 43,627 0 43,627 28,366 43,627 27,200 70,627 96,866 |
|---|---|
3. Income from Charitable Activities
| Entry Adoptions Adoption donations Fundraising Sponsorship Boarding fees Total |
Unrestricted Restricted 2020 Total 2019 Total £ £ £ £ 0 0 0 283 665 0 665 5,194 617 0 617 0 4,881 0 4,881 2,660 79 0 79 2,174 |
|---|---|
| 6,942 0 6,942 10,311 |
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Maria’s Animal Shelter
Annual Report 2020
4. Cost of Raising Funds
| Unrestricted | Restricted | 2020 | 2019 | |
|---|---|---|---|---|
| Total | Total | |||
| Costs of Raising Funds | £ | £ | £ | £ |
| Commissions paid | 4,370 | 0 | 4,370 | 3,200 |
| Fundraising Expenses | 20 | 0 | 20 | 134 |
| Total | 4,390 | 0 | 4,390 | 3,334 |
| . Cost of Charitable | Activities | |||
| Unrestricted | Restricted | 2020 | 2019 | |
| Total | Total | |||
| Charitable Activities | £ | £ | £ | £ |
| Purchases | 3,595 | 406 | 4,001 | 3,272 |
| Veterinary Fees | 0 | 16,792 | 16,792 | 8,430 |
| Training | 326 | 0 | 326 | 336 |
| Wages | 17,515 | 2,874 | 20,389 | 18,133 |
| Rent & Water | 378 | 0 | 378 | 225 |
| Light Heat & Power | 1,130 | 0 | 1,130 | 496 |
| Insurance | 1,445 | 0 | 1,445 | 1,185 |
| Repairs & Maintenance | 1,367 | 0 | 1,367 | 557 |
| Protective Clothing | 157 | 0 | 157 | 288 |
| Telephone & internet | 188 | 0 | 188 | 241 |
| Printing postage & stationery | 78 |
0 | 78 | 244 |
| Subscriptions | 136 | 0 | 136 | 100 |
| Motor Expenses | 886 | 0 | 886 | 1,571 |
| Advertising | 1,140 | 0 | 1,140 | 1,439 |
| Accountancy Fees | 300 | 0 | 300 | 300 |
| Bank charges | 0 | 0 | 0 | 0 |
| Depreciation | 5,688 | 9,239 | 14,927 | 8,866 |
| Loss on disposal | 0 | 0 | 0 | 0 |
| Travel & Accommodation | 0 | 0 | 0 | 134 |
| Total | 34,329 | 29,311 | 63,640 | 46,748 |
5. Cost of Charitable Activities
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Maria’s Animal Shelter
Annual Report 2020
6. Analysis of Support and Governance Costs
| Commissions paid Fundraising Expenses Purchases Veterinary Fees Training Wages Rent & Water Light Heat & Power Insurance Repairs & Maintenance Protective Clothing Telephone & internet Printing postage & stationery Subscriptions Motor Expenses Advertising Accountancy Fees Bank charges Depreciation Loss on disposal Travel & Accommodation Total |
Direct Support Governance 2020 Total 2019 Total £ £ £ £ 0 0 4,370 4,370 3,200 0 20 0 20 134 4,001 0 0 4,001 3,272 16,792 0 0 16,792 8,430 0 0 326 326 336 6,796 6,796 6,797 20,389 19,064 378 0 0 378 225 1,130 0 0 1,130 496 1,445 0 0 1,445 1,185 1,367 0 0 1,367 557 157 0 0 157 288 0 188 0 188 241 0 78 0 78 244 136 0 0 136 100 886 0 0 886 1,571 0 0 1,140 1,140 1,439 0 0 300 300 300 0 0 0 0 0 14,927 0 0 14,927 8,866 0 0 0 0 0 0 0 0 0 134 |
|---|---|
| 48,015 7,082 12,933 68,030 50,082 |
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Maria’s Animal Shelter Annual Report 2020
7. Net outgoing resources for the period
| . Net outgoing resources for the period | ||
|---|---|---|
| Net outgoing resources is stated after charging | 2020 Total | 2019 Total |
| £ | £ | |
| Depreciation and other amounts off tangible fixed assets | 14,927 | 8,866 |
| Independent examiners remuneration | 300 | 300 |
8. Trustee Remuneration
Maria Mulkeen received an honorium of £9,131 (2019 £9,049) In line with an agreement with the Charity Commission. No other Trustee received any remuneration for acting as a trustee during the current or previous year. No Trustees were paid any expenses during the current or previous year.
9. Employees
| . Employees | ||
|---|---|---|
| Employment costs | 2020 Total | 2019 Total |
| £ | £ | |
| Wages and salaries | 20,389 | 19,064 |
| Employee Numbers | 2020 Total | 2019 Total |
| Charitable Activities | 3 | 3 |
No employee received emoluments of more than £60,000 (2019: 0).
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Maria’s Animal Shelter Annual Report 2020
10. Tangible Fixed Assets
| Cost At 1 January 2020 Additions Disposals Transfers At 31 December 2020 Depreciation At 1 January 2020 Provided in Year On Disposals At 31 December 2020 Net book value at 31 December 2020 Net book value at 31 December 2019 |
Freehold Land & Buildings Motor Vehicles Fixtures, Fittings & Equipment Total £ £ £ £ 114,778 20,931 24,202 159,911 10,905 0 2,735 13,640 0 0 0 0 0 0 0 0 |
|---|---|
| 125,683 20,931 26,937 173,551 |
|
| 0 5,233 15,149 20,382 7,283 3,925 3,719 14,927 0 0 0 0 |
|
| 7,283 9,158 18,868 35,309 |
|
| 118,400 11,773 8,069 138,242 |
|
| 114,778 15,698 9,053 139,529 |
11. Debtors
| Prepayments & Accrued Income Total |
2020 2019 £ £ 1,486 847 1,486 847 |
|---|---|
12. Creditors: amounts falling due within one year
| Accrued Expenses | 2020 2019 £ £ 300 1,607 |
|---|---|
| 300 1,607 |
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Maria’s Animal Shelter Annual Report 2020
13. Related Parties
Controlling entity
The charity is controlled by the trustees.
14. Analysis of net assets between funds
| Current Period Fund balances as at 31 December 2020 as represented by: Tangible Fixed Assets Current Assets Current Liabilities and provisions Total Prior Period Fund balances as at 31 December 2019 as represented by: Tangible Fixed Assets Current Assets Current Liabilities and provisions Total |
Unrestricted Funds Restricted Funds Total Funds £ £ £ 72,212 66,030 138,242 60,266 0 60,266 (300) 0 (300) |
|---|---|
| 132,178 66,030 198,208 |
|
| Unrestricted Funds Restricted Funds Total Funds £ £ £ 79,963 59,566 139,529 39,875 10,672 50,547 (1,607) 0 (1,607) |
|
| 118,231 70,238 188,469 |
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Maria’s Animal Shelter Annual Report 2020
15. Analysis of Unrestricted Funds
| At 1 January 2020 Incoming Resources Outgoing Resources Transfers At 31 December 2020 £ £ £ £ £ Unrestricted Fund 118,231 50,569 (38,719) 2,097 132,178 At 1 January 2019 Incoming Resources Outgoing Resources Transfers At 31 December 2019 £ £ £ £ £ Unrestricted Fund 185,909 40,177 (44,589) (8,731) 118,231 16. Restricted Funds At 1 January 2020 Incoming Resources Outgoing Resources Transfers At 31 December 2020 £ £ £ £ |
At 1 January 2020 Incoming Resources Outgoing Resources Transfers At 31 December 2020 £ £ £ £ £ Unrestricted Fund 118,231 50,569 (38,719) 2,097 132,178 At 1 January 2019 Incoming Resources Outgoing Resources Transfers At 31 December 2019 £ £ £ £ £ Unrestricted Fund 185,909 40,177 (44,589) (8,731) 118,231 16. Restricted Funds At 1 January 2020 Incoming Resources Outgoing Resources Transfers At 31 December 2020 £ £ £ £ |
|---|---|
| Adoption for Pets- depreciation reserve for Van |
15,607 0 3,925 11,682 |
| The Anthony V. Martin Foundation - depreciation reserve for Hospital Building |
50,800 0 3,645 (2,097) 45,058 |
| Tesco Bags of Help- depreciation reserve for Pathways |
3,831 0 3,041 790 |
| ADF Pet Grant- revenue funding |
0 5,000 5,000 0 |
| Animal Friends- revenue funding |
0 2,000 2,000 0 |
| Marchig Animal Welfare Trust- revenue funding |
0 5,000 5,000 0 |
| ADCH - revenue funding | 0 5,000 5,000 0 |
| Wiggly Wigglers - revenue funding |
0 200 200 0 |
| Awards for All- Depreciation Reserve for Pathways |
0 10,000 1,500 8,500 |
| 70,238 27,200 29,311 (2,097) 66,030 |
Of the £66,030 restricted reserves £66,030 is a reserve for future depreciation charges
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Maria’s Animal Shelter
Annual Report 2020
| At 1 January 2019 Incoming Resources Outgoing Resource s Transfers At 31 December 2019 £ £ £ £ |
|
|---|---|
| Adoption for Pets- depreciation reserve for Van |
0 20,000 5,324 931 15,607 |
| Anthony Martin- funds received for Hospital- Unspent |
0 0 0 7,800 7,800 |
| Anthony Martin- depreciation reserve for Hospital Building |
0 43,000 0 0 43,000 |
| Tesco Bags of Help- funds received for Pathways- Unspent |
0 2,872 0 0 2,872 |
| Tesco Bags of Help- depreciation reserve for Pathways |
0 1,128 169 959 |
| 0 67,000 5,493 8,731 70,238 |
Of the £70,238 restricted reserves £10,672 is held for projects to be completed, £59,566 is a reserve for future depreciation charges
Prior period restricted funds had been allocated to unrestricted funds. This has been rectified through transferring £8,731 from the unrestricted fund to the restricted fund within the 2019 financial year.
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