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
1
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.
2
## 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.
- This year we recorded an unrestricted surplus of £12k after charging £6k depreciation, in addition £2k was transferred from restricted funds.
- 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.
3
## 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…………………
4
## 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:
- which gives me reasonable cause to believe that, in any material aspect, the requirements
- a) to keep accounting records in accordance with section 130 of the 2011 Act; and
- 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
5
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|
6
## 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|
7
## 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
8
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.
9
## 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
10
## 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|
11
## 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**
12
## 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|
13
## 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).
14
## 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|
15
## 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|
16
## 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
17
## 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.
18