**REGISTERED CHARITY NUMBER: 1156247**
## **REPORT OF THE TRUSTEES AND**
## **UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31ST MARCH 2021**
## **FOR**
## **H.A.R.K & ANIMAL BIRTH CONTROL**
Vinings Limited Chartered Certified Accountants Grafton House Bulls Head Yard Alcester Warwickshire B49 5BX
**H.A.R.K & ANIMAL BIRTH CONTROL**
## **CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31st March 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Statement of Financial Activities**||4||
|**Balance Sheet**||5||
|**Cash Flow Statement**||6||
|**Notes to the Cash Flow Statement**||7||
|**Notes to the Financial Statements**|8|to|12|
|**Detailed Statement of Financial Activities**||13||
## **H.A.R.K & ANIMAL BIRTH CONTROL**
## **REPORT OF THE TRUSTEES for the Year Ended 31st March 2021**
The trustees present their report with the financial statements of the charity for the year ended 31st March 2021. The trustees have adopted the provisions of 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 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The short term objectives of the charity are to continue with our neutering program of feral cats and other pets that might need our support and to restore the pens and grounds to a safe and comfortable condition in order to re-establish fully the rescue and shelter of homeless animals.
In the past year we have refurbished and fixed a number of pens allowing us to re-open H.A.R.K and Animal Birth Control for rescue. We are aiming to keep rescue on a small scale and low-key for the time being as the number of available pens is limited still. We are continuing with the work of restoring those outbuilding and pens that can be restored. A number of them have deteriorated to a point beyond repair, we will take these down and rebuild over the next few years.
The grounds and out buildings are still in need of extensive work to be made safer which also requires that we keep rescue activity at the site limited.
We aim to increase our team of volunteers that trap feral cats for neutering and release to increase activity in our target area.
The longer term objectives of the charity are to promote humane behaviour towards animals by minimising the birth of unwanted domestic and feral pets and also the promoting and the provision of appropriate care, protection and security for animals which are in need of attention by reason of but without limitation 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 charity aims to educate and engage with owners and prospective owners of dogs, cats and rabbits to promote the benefits of neutering. This is done by face to face engagement, fundraising events and leaflets.
## **Significant activities**
We believe that neutering, especially of feral cats, is the corner-stone of our work to address the problem of unwanted populations at its source. Our TNR (trapping, neutering and release) activity is ongoing, undertaken by dedicated volunteers.
We have been and continue to support financially 2 local rescue centres in neutering their animals.
In order to facilitate and encourage neutering we subsidise spay and castration cost by means of a Neutering Voucher. The charity builds working relationships with veterinary practices in Warwickshire and Worcestershire who are able to refer any appropriate clients of theirs to us for help and will also accept our Neutering Vouchers. We also encourage people to advise us of any feral cats in their locality and we will, where possible, trap these cats, have them neutered and then returned to the location at which they were trapped.
## **Public benefit**
The trustees have complied with their duty to have due regard to the guidance on public benefit published by the commission and contained in the constitution.
## **Volunteers**
All the people, including the trustees, who contribute to the running of the charity are unpaid volunteers. The responsibilities of trustees are defined by the commission. The trustees also carry out the responsibilities of Chairperson and Treasurer. Other volunteers help with the trapping, neutering and release of feral cats and general maintenance of the land and buildings occupied by the charity.
Page 1
## **H.A.R.K & ANIMAL BIRTH CONTROL**
## **REPORT OF THE TRUSTEES for the Year Ended 31st March 2021**
## **ACHIEVEMENT AND PERFORMANCE**
The repair of the pens which were in good enough condition is now complete.
The electric and water connections to the pens and outbuildings have been re-established, ground workers have buried the cables and pipes which should ensure the safety and longevity of the installations.
We have re-opened the site for rescue on a small scale.
Public fund raising has started again, on a small scale only as the restrictions placed by COVID-19 limit this.
The core activity of the charity, which is the neutering of cats, dogs and rabbits within our target area, continued and we have invested to this end the sum of just over £7,500 in the past year.
## **FINANCIAL REVIEW**
For the period under review the charity made an income of £3,198 and incurred expenses of £22,663.
As there are currently few rescue animals on the charity's premises and with limited public fund raising events due to the COVID-19 pandemic, the trustees are aware that the income may be greatly reduced but are continually monitoring our financial position.
As the rescue side of our activities re-establishes itself we will be in a better position to start fund raising publicly again.
The charity is in a strong financial position.
## **FUTURE PLANS**
We continue to look for opportunities to increase the number of veterinary practices who will accept our neutering vouchers, and also to link up with local rescue centres to assist with their neutering costs.
Once the accommodation for animals is restored and the necessary team of carers is assembled we aim to take in such animals that are homeless or need rescue.
We are working towards the restoration of the outbuildings and grounds.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The operation of the charity is governed by a constitution adopted on the 21 February 2014 and is a Charitable Incorporated Organisation.
This document specifies the objects of the charity.
## **Recruitment and appointment of new trustees**
Apart from the first charity trustees every trustee will be appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees will have regard to the skills, knowledge and experience needed for effective administration of the CIO.
## **Organisational structure**
Financial decisions and those relating to the way in which the charity operates are made by the board of trustees.
## **Induction and training of new trustees**
The charity trustees will make available to each new charity trustee, on or before his or her first appointment, a copy of the current version of the constitution and a copy of the CIO's latest Trustees' Annual Report and Statement of Accounts. In addition new trustees will be provided with information regarding their responsibilities as trustees. Assistance in understanding their responsibilities and in the operation of the charity will be provided by existing trustees.
## **Wider network**
The charity is not part of a wider network.
Page 2
## **H.A.R.K & ANIMAL BIRTH CONTROL**
## **REPORT OF THE TRUSTEES for the Year Ended 31st March 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees regularly review the performance of the charity and external factors to identify those risks which may affect the continued operation of the charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1156247
## **Principal address**
Far Close Orchard Ardens Graton Alcester Warwickshire B49 6DT
## **Trustees**
Mrs V R L MacFarlane J Bullas I MacFarlane
**Bankers and Solicitors Bankers:** Lloyds Bank Plc 48 High Street Bidford on Avon Warwickshire B50 4AA
## **Solicitors:**
Saunders Roberts 1 Crown Court Yard Bridge Street Evesham Worcestershire WR11 4RY Person in charge of day to day management: V MacFarlane Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Mrs V R L MacFarlane - Trustee
Page 3
## **H.A.R.K & ANIMAL BIRTH CONTROL**
## **STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st March 2021**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
Investment income
3
**Total**
**EXPENDITURE ON**
**Charitable activities**
4
Operation
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
**594**
**2,604**
**3,198**
**22,663**
**(19,465)**
**1,055,063**
**1,035,598**|Restricted
fund
£
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**31.3.21**
**Total**
**funds**
**£**
**594**
**2,604**
**3,198**
**22,663**
**(19,465)**
**1,055,063**
**1,035,598**|31.3.20
Total
funds
£
892
15
907
25,861
(24,954)
1,080,017
1,055,063|
|---|---|---|---|---|
The notes form part of these financial statements
Page 4
## **H.A.R.K & ANIMAL BIRTH CONTROL**
## **BALANCE SHEET 31st March 2021**
|Notes
**FIXED ASSETS**
Tangible assets
8
**CURRENT ASSETS**
Debtors
9
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
10
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
11
Unrestricted funds
**TOTAL FUNDS**|Unrestricted
fund
£
**765,855**
**178**
**271,373**
**271,551**
**(1,808)**
**269,743**
**1,035,598**
**1,035,598**|Restricted
fund
£
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**31.3.21**
**Total**
**funds**
**£**
**765,855**
**178**
**271,373**
**271,551**
**(1,808)**
**269,743**
**1,035,598**
**1,035,598**
**1,035,598**
**1,035,598**|31.3.20
Total
funds
£
761,922
1,775
293,287
295,062
(1,921)
293,141
1,055,063
1,055,063
1,055,063
1,055,063|
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. V R L MacFarlane - Trustee
The notes form part of these financial statements
Page 5
## **H.A.R.K & ANIMAL BIRTH CONTROL**
## **CASH FLOW STATEMENT for the Year Ended 31st March 2021**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash used in operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Sale of tangible fixed assets
Net cash used in investing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|**31.3.21**
**£**
**(16,230)**
**(16,230)**
**(5,800)**
**116**
**(5,684)**
**(21,914)**
**293,287**
**271,373**|31.3.20
£
(24,624)
(24,624)
(28,357)
-
(28,357)
(52,981)
346,268
293,287|
|---|---|---|
The notes form part of these financial statements
Page 6
## **H.A.R.K & ANIMAL BIRTH CONTROL**
## **NOTES TO THE CASH FLOW STATEMENT for the Year Ended 31st March 2021**
## **1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**ACTIVITIES**|||
|---|---|---|
||**31.3.21**|31.3.20|
||**£**|£|
|**Net expenditure for the reporting period (as per the Statement of**|||
|**Financial Activities)**|**(19,465)**|(24,954)|
|**Adjustments for:**|||
|Depreciation charges|**1,253**|758|
|Loss on disposal of fixed assets|**498**|-|
|Decrease in debtors|**1,597**|578|
|Decrease in creditors|**(113)**|(1,006)|
|**Net cash used in operations**|**(16,230)**|(24,624)|
## 2. **ANALYSIS OF CHANGES IN NET FUNDS**
||At 1.4.20|Cash flow|**At 31.3.21**|
|---|---|---|---|
||£|£|**£**|
|**Net cash**||||
|Cash at bank and in hand|**293,287**|**(21,914)**|**271,373**|
||**293,287**|**(21,914)**|**271,373**|
|**Total**|**293,287**|**(21,914)**|**271,373**|
The notes form part of these financial statements
Page 7
**H.A.R.K & ANIMAL BIRTH CONTROL**
## **NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31st March 2021**
## **1. ACCOUNTING POLICIES**
## **BASIS OF PREPARING THE FINANCIAL STATEMENTS**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **INCOME**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **EXPENDITURE**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **TANGIBLE FIXED ASSETS**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided Plant and machinery - 20% on reducing balance Fixtures and fittings - 20% on reducing balance Motor vehicles - 20% on reducing balance
## **TAXATION**
The charity is exempt from tax on its charitable activities.
## **FUND ACCOUNTING**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. DONATIONS AND LEGACIES**
||**31.3.21**|31.3.20|
|---|---|---|
||**£**|£|
|Donations|**594**|892|
continued...
Page 8
## **H.A.R.K & ANIMAL BIRTH CONTROL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2021**
## **3. INVESTMENT INCOME**
|Bank interest received
**CHARITABLE ACTIVITIES COSTS**
Operation
**SUPPORT COSTS**
Operation|**31.3.21**
31.3.20
**£**
£
**2,604**
15
Support
Direct
costs (see
Costs
note 5)
Totals
£
£
£
**21,480**
**1,183**
**22,663**
Governance
costs
£
**1,183**|
|---|---|
## **4. CHARITABLE ACTIVITIES COSTS**
## **5. SUPPORT COSTS**
## **6. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31st March 2021 nor for the year ended 31st March 2020.
## **TRUSTEES' EXPENSES**
The trustees are reimbursed in respect of expenditure paid for on behalf of the charity. During the period this amount to £1,237 (2020 - £3,869).
## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL**|**ACTIVITIES**|||
|---|---|---|---|
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
**Total**
**EXPENDITURE ON**
**Charitable activities**
Operation
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
892
15
907
25,861
(24,954)
1,080,017
1,055,063|Restricted
fund
£
-
-
-
-
-
-
-|Total
funds
£
892
15|
||||907
25,861|
||||(24,954)
1,080,017|
||||1,055,063|
continued...
Page 9
## **H.A.R.K & ANIMAL BIRTH CONTROL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2021**
## **8. TANGIBLE FIXED ASSETS**
|Fixtures
Freehold
Plant and
and
property
machinery
fittings
£
£
£
**COST**
At 1st April 2020
**758,892**
**927**
**2,417**
Additions
**1,950**
**-**
**-**
Disposals
**-**
**-**
**-**
At 31st March 2021
**760,842**
**927**
**2,417**
**DEPRECIATION**
At 1st April 2020
**-**
**445**
**483**
Charge for year
**-**
**96**
**387**
Eliminated on disposal
**-**
**-**
**-**
At 31st March 2021
**-**
**541**
**870**
**NET BOOK VALUE**
At 31st March 2021
**760,842**
**386**
**1,547**
At 31st March 2020
758,892
482
1,934
**9.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Prepayments
**10.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Other creditors
**11.**
**MOVEMENT IN FUNDS**
At 1.4.20
£
**Unrestricted funds**
General fund
**1,055,063**
**TOTAL FUNDS**
**1,055,063**||Motor
vehicles
£
**1,500**
**3,850**
**(1,500)**
**3,850**
**886**
**770**
**(886)**
**770**
**3,080**
614
**31.3.21**
**£**
**178**
**31.3.21**
**£**
**961**
**847**
**1,808**
Net
movement
in funds
£
**(19,465)**
**(19,465)**|Totals
£
**763,736**
**5,800**
**(1,500)**
**768,036**
**1,814**
**1,253**
**(886)**
**2,181**
**765,855**
761,922
31.3.20
£
1,775
31.3.20
£
1,117
804
1,921
At
31.3.21
£
**1,035,598**
**1,035,598**|
|---|---|---|---|
|||||
continued...
Page 10
## **H.A.R.K & ANIMAL BIRTH CONTROL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2021**
## **11. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
**3,198**
**(22,663)**
**TOTAL FUNDS**
**3,198**
**(22,663)**
**Comparatives for movement in funds**
Net
movement
At 1.4.19
in funds
£
£
**Unrestricted funds**
General fund
1,080,017
(24,954)
**TOTAL FUNDS**
1,080,017
(24,954)
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
907
(25,861)
**TOTAL FUNDS**
907
(25,861)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 1.4.19
in funds
£
£
**Unrestricted funds**
General fund
1,080,017
(44,419)
**TOTAL FUNDS**
1,080,017
(44,419)|Movement
in funds
£
**(19,465)**
**(19,465)**
At
31.3.20
£
1,055,063
1,055,063
Movement
in funds
£
(24,954)
(24,954)
At
31.3.21
£
1,035,598
1,035,598|
|---|---|
continued...
Page 11
## **H.A.R.K & ANIMAL BIRTH CONTROL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31st March 2021**
## **11. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|4,105|(48,524)|(44,419)|
|**TOTAL FUNDS**|4,105|(48,524)|(44,419)|
## **12. RELATED PARTY DISCLOSURES**
There were no related party transactions for either the year ended 31st March 2020 or 31st March 2021.
Page 12
## **H.A.R.K & ANIMAL BIRTH CONTROL**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st March 2021**
||31.3.21|31.3.20|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|**594**|892|
|**Investment income**|||
|Bank interest received|**2,604**|15|
|**Total incoming resources**|**3,198**|907|
|**EXPENDITURE**|||
|**Charitable activities**|||
|Rates and water|**2,651**|2,475|
|Light and heat|**930**|338|
|Telephone|**270**|156|
|Postage and stationery|**108**|76|
|Insurance|**1,656**|2,301|
|Veterinary Fees|**7,546**|10,805|
|Pet Food/ Cat Litter|**2,846**|2,597|
|Motor Expenses|**1,748**|2,494|
|Repairs and Maintenance|**1,884**|2,937|
|Charity Donation|**90**|-|
|Depreciation of plant and machinery|**96**|121|
|Depreciation of fixtures & fittings|**387**|483|
|Depreciation of motor vehicles|**770**|154|
|Loss on sale of tangible fixed assets|**498**|-|
||**21,480**|24,937|
|**Support costs**|||
|**Governance costs**|||
|Sundries|**355**|-|
|Accountancy and legal fees|**828**|924|
||**1,183**|924|
|Total resources expended|**22,663**|25,861|
|**Net expenditure**|**(19,465)**|(24,954)|
This page does not form part of the statutory financial statements
Page 13