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2021-12-31-accounts

Charity number: 1147719

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Maria’s Animal Shelter Annual Report 2021

Contents

Heading Page
Reference and administrative information 1
Trustees' report 2
Independent examiners report to the 5
trustees
Statement of fnancial activities 6
Balance sheet 8
Notes to the fnancial 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 examiner Michelle Dash 2 Trevanion Court Truro TR1 3RE

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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 1st 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

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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.

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.

 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-

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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.

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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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 2021.

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.

I have not accepted payment for my services.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

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have not been met; or

Michelle Dash FCCA

Dated:

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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		 Unrestrict
ed Funds
Restricte
d Funds
Total
Funds
2021
Prior Period
Funds 2020
£
£
£
£
35,466
24,000
59,466
70,827
10,807
0
10,807
6,942
46,273
24,000
70,273
77,769
1,847
0
1,847
4,390
46,114
32,241
78,355
63,640
47,961
32,241
80,202
68,030
(1,688)
(8,241)
(9,929)
9,739
0
0
0
0
132,178
66,030
198,208
188,469
130,490
57,789
188,279
198,208

Statement of Financial Activity

to 31[st] December 2020

Unrestrict Restricte Total Prior Period ed Funds d Funds Funds Funds 2019

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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		 2020
£
£
£
£
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
131,374
132,178
66,030
198,208
188,469

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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
2021
Prior Period Funds
2020
£
£
124,379
138,241
124,380
138,241
1,068
1,486
63,131
58,781
64,199
60,267
(300)
(300)
63,899
59,967
188,279
198,208
57,789
66,030
130,490
132,178
198,279
198,208

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 2021

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.

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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.

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

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Maria’s Animal Shelter Annual Report 2021

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

2. Income from Donations & Grants

Grants
Donations
Total		 Unrestrict
ed
Restricte
d
2021
Total
2020
Total
£
£
£
£
0
24,000
24,000
27,200
35,466
0
35,466
43,627
35,466
24,000
59,466
70,827

3. Income from Charitable Activities

Adoption donations
Fundraising
Sponsorship
Boarding fees
Total		 Unrestrict
ed
Restricted
2021
Total
2020
Total
£
£
£
£
790
0
790
665
3,196
0
3,196
617
5,597
0
5,597
4,882
1,224
0
1,224
778
10,807
0
10,807
6,942

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Maria’s Animal Shelter Annual Report 2021

4. Cost of Raising Funds

Unrestrict Restricte 2021 2020
ed d Total Total
Costs of Raising Funds £ £ £ £
Commissions paid 1,847 0 1,847 4,370
Fundraising Expenses 0 0 0 20
Total 1,847 0 1,847 3,334
5. Cost of Charitable Activities
Unrestrict Restricte 2021 2020
ed d Total Total
Charitable Activities £ £ £ £
Purchases 2,701 1,000 3,701 4,001
Veterinary Fees 4,153 15,000 19,153 16,792
Training 233 0 233 326
Wages 25,134 8,000 33,134 20,389
Rent & Water 395 0 395 378
Light Heat & Power 1,160 0 1,160 1,130
Insurance 1,261 0 1,261 1,445
Repairs & Maintenance 1,647 0 1,647 1,367
Protective Clothing 0 0 0 157
Telephone & internet 279 0 279 188
Printing postage & stationery 131 0 131 78
Subscriptions 40 0 40 136
Motor Expenses 1,886 0 1,886 886
Advertising 1,310 0 1,310 1,140
Computer costs 163 0 163 0
Accountancy Fees 0 0 0 300
Depreciation 5,621 8,241 13,862 14,927
Total 46,114 32,241 78,355 63,640

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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
Computer costs
Accountancy Fees
Depreciation
Total		 Direct
Suppor
t
Governan
ce
2021
Total
2020
Total
£
£
£
£
0
0
1,847
1,847
4,370
0
0
0
0
20
3,701
0
0
3,701
4,001
19,153
0
0
19,153
16,792
0
0
233
233
326
11,045
11,045
11,044
33,134
20,389
395
0
0
395
378
1,160
0
0
1,160
1,130
1,261
0
0
1,261
1,445
1,647
0
0
1,647
1,367
0
0
0
0
157
0
279
0
279
188
0
131
0
131
78
40
0
0
40
136
1,886
0
0
1,886
886
0
0
1,310
1,310
1,140
0
163
0
163
0
0
0
0
0
300
13,862
0
0
13,862
14,927
54,150
11,618
14,434
80,202
68,030

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Maria’s Animal Shelter Annual Report 2021

7. Net outgoing resources for the period

Net outgoing resources is stated after charging 2021 2020 Total
Total
£ £
Depreciation and other amounts of tangible fxed 13,862 14,927
assets
Independent examiners remuneration 0 300

8. Trustee Remuneration

Maria Mulkeen received an honorium of £9,987 (2020 £9,131) 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

Employment costs 2021 2020 Total
Total
£ £
Wages and salaries 33,134 20,389
Employee Numbers 2021 2020 Total
Total
Charitable Activities 3 3

No employee received emoluments of more than £60,000 in 2021 or 2020

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10. Tangible Fixed Assets

Cost
At 1 January 2021
Additions
Disposals
Transfers
At 31 December 2020
Depreciation
At 1 January 2021
Provided in Year
On Disposals
At 31 December 2021
Net book value at 31 December
2021
Net book value at 31 December
2020		 Freehol
d Land
&
Buildin
gs
Motor
Vehicles
Fixtures,
Fittings &
Equipme
nt
Total
£
£
£
£
125,68
3
20,931
26,937
173,551
0
0
0
0
0
0
0
0
0
0
0
0
125,68
3
20,931
26,937
173,551
7,284
9,158
18,868
35,309
7,285
2,943
3,634
13,862
0
0
0
0
14,569
12,101
22,502
49,171
111,11
4
8,830
4,435
124,379
118,39
9
11,773
8,069
138,241

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11. Debtors

11. Debtors
Prepayments & Accrued Income
Total		 2021
2020
£
£
1,068
1,486
1,068
1,486

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12. Creditors: amounts falling due within one year 12. Creditors: amounts falling due within one year
2021 2020
£ £
Accrued Expenses 300 300
300 300

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13. Related Parties

Controlling entity

The charity is controlled by the trustees.

14. Analysis of net assets between funds

Current Period Unrestrict Restricted Total
ed Funds Funds Funds
£ £ £
Fund balances as at 31 December 2021 as
represented by:
Tangible Fixed Assets 66,590 57,789 124,379
Current Assets 64,199 0 64,199
Current Liabilities and provisions (300) 0 (300)
Total 130,489 57,789 188,278
Prior Period Unrestrict Restricted Total
ed Funds Funds Funds
£ £ £
Fund balances as at 31 December 2020
as represented by:
Tangible Fixed Assets 72,212 66,030 138,242
Current Assets 60,266 0 60,266
Current Liabilities and provisions (300) 0 (300)
Total 132,178 66,030 198,208

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15. Analysis of Unrestricted Funds

At 1 January
2021
Incoming
Resources
Outgoing
Resources
Transfers
At 31
December
2021
£
£
£
£
£
Unrestricted
Fund
132,178
46,273
(47,961)
0
130,490
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
16. Restricted
Funds
At 1
January
2021
Incoming
Resource
s
Outgoing
Resource
s
Transfer
s
At 31
December
2021
£
£
£
£		 At 1 January
2021
Incoming
Resources
Outgoing
Resources
Transfers
At 31
December
2021
£
£
£
£
£
Unrestricted
Fund
132,178
46,273
(47,961)
0
130,490
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
16. Restricted
Funds
At 1
January
2021
Incoming
Resource
s
Outgoing
Resource
s
Transfer
s
At 31
December
2021
£
£
£
£
Adoption for Pets-
depreciation reserve for
Van		 11,682
0
2,943
8,739
The Anthony V. Martin
Foundation -
depreciation reserve for
Hospital Building		 45,058
0
3,629
41,429
Tesco Bags of Help-
depreciation reserve for
Pathways		 790
0
169
621
ADF Pet Grant- revenue
funding		 0
7,000
7,000
0
Spra Spra - revenue
funding		 0
8,000
8,000
0
Marchig Animal Welfare
Trust- revenuefunding		 0
5,000
5,000
0
Petplan - revenue
funding		 0
4,000
4,000
0
Awards for All-
Depreciation Reserve for
Pathways		 8,500
0
1,500
7,000
66,030
24,000
32,241
57,789

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Of the £57,789 restricted reserves £57,789 is a reserve for future depreciation charges

At 1
January
2020
Incoming
Resource
s
Outgoin
g
Resourc
es
Transfer
s
At 31
Decembe
r 2020
£
£
£
£
Adoption for Pets-
depreciation reservefor Van		 15,607
0
3,925
11,682
Anthony V. Martin Foundation -
depreciation reserve for
Hospital Building		 50,800
0
3,645
(2,097)
45,058
Tesco Bags of Help- depreciation
reservefor 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 –
revenuefunding		 0
5,000
5,000
0
ADCH – revenuefunding 0
5,000
5,000
0
Wiggly Wigglers – revenue
funding		 0
200
200
0
Awards for All – depreciation
reserveforpathways		 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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