Charity registration number: 1159159
HOWL
Annual Report and Financial Statements
for the Year Ended 31 May 2021
HOWL
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 |
| Statement of Trustees' Responsibilities | 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 11 |
HOWL
Reference and Administrative Details
Trustees S Russell A Thomas C Jurczyk H T Ascott Charity Registration Number 1159159 Principal Office Unit 17 Sarum Complex Salisbury Road Uxbridge Industrial Estate Uxbridge Middlesex UB8 2RZ Independent Examiner Caplan Associates Chartered Accountants 3 Stirling Court Stirling Way Borehamwood Hertfordshire WD6 2FX
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Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 May 2021.
Objectives and activities
Objects and aims
For the benefit of the public to relieve the suffering of animals in need of care and attention and in particular to provide education, monitoring and persuasion against the illegal hunting of wildlife with hounds.
Public benefit
The charity has continued to provide advocacy, advice and information to the public.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Structure, governance and management
Nature of governing document
The Charity is a registered as a Charitable Incorporated Organisation and is subject to its Governing Document.
The annual report was approved by the trustees of the charity on 18 April 2022 and signed on its behalf by:
......................................... A Thomas Trustee
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Statement of Trustees' Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on 18 April 2022 and signed on its behalf by:
......................................... A Thomas Trustee
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Independent Examiner's Report to the trustees of HOWL
I report to the trustees on my examination of the accounts of HOWL for the year ended 31 May 2021.
Responsibilities and basis of report
As the charity trustees of HOWL you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the HOWL's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of HOWL as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... P M Caplan FCA MCIM ICAEW Caplan Associates Chartered Accountants
3 Stirling Court Stirling Way Borehamwood Hertfordshire WD6 2FX
18 April 2022
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Statement of Financial Activities for the Year Ended 31 May 2021
| Note Income and Endowments from: Donations and legacies Total income Expenditure on: Charitable activities Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 9 Note Income and Endowments from: Donations and legacies Total income Expenditure on: Charitable activities Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 9 |
Unrestricted funds £ 3,250 3,250 (8,606) (8,606) (5,356) (5,356) 23,864 18,508 Unrestricted funds £ 588 588 (7,881) (7,881) (7,293) (7,293) 31,157 23,864 |
Total 2021 £ 3,250 |
|---|---|---|
| 3,250 | ||
| (8,606) | ||
| (8,606) | ||
| (5,356) | ||
| (5,356) 23,864 |
||
| 18,508 | ||
| Total 2020 £ 588 |
||
| 588 | ||
| (7,881) | ||
| (7,881) | ||
| (7,293) | ||
| (7,293) 31,157 |
||
| 23,864 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 9.
The notes on pages 7 to 11 form an integral part of these financial statements. Page 5
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(Registration number: 1159159) Balance Sheet as at 31 May 2021
| Note Current assets Cash at bank and in hand 7 Creditors: Amounts falling due within one year 8 Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 9 |
2021 £ 20,388 (1,880) 18,508 18,508 18,508 |
2020 £ 25,744 (1,880) |
|---|---|---|
| 23,864 | ||
| 23,864 | ||
| 23,864 |
The financial statements on pages 5 to 11 were approved by the trustees, and authorised for issue on 18 April 2022 and signed on their behalf by:
......................................... A Thomas Trustee
The notes on pages 7 to 11 form an integral part of these financial statements. Page 6
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Notes to the Financial Statements for the Year Ended 31 May 2021
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
HOWL meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income
Donations
Donations are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
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.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
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Notes to the Financial Statements for the Year Ended 31 May 2021
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
2 Income from donations and legacies
| Donations and legacies; Donations from individuals Total for 2021 Total for 2020 |
Unrestricted funds General £ 3,250 3,250 588 |
Total funds £ 3,250 |
|---|---|---|
| 3,250 | ||
| 588 |
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Notes to the Financial Statements for the Year Ended 31 May 2021
3 Expenditure on charitable activities
| Unrestricted | |||
|---|---|---|---|
| funds | Total | ||
| General | funds | ||
| £ | £ | ||
| Total for | 2020 | 5,744 | 5,744 |
4 Analysis of governance and support costs
Governance costs
| Allocated support costs | Unrestricted funds General £ 3,119 3,119 |
Total 2021 £ 3,119 3,119 |
Total 2020 £ 2,137 |
|---|---|---|---|
| 2,137 |
5 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
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Notes to the Financial Statements for the Year Ended 31 May 2021
6 Taxation
The charity is a registered charity and is therefore exempt from taxation.
7 Cash and cash equivalents
| 7 Cash and cash equivalents |
|||
|---|---|---|---|
| Cash at bank 8 Creditors: amounts falling due within one year Other loans Accruals 9 Funds Balance at 1 June 2020 £ Unrestricted funds General 23,864 Balance at 1 June 2019 £ Unrestricted funds General 31,157 10 Analysis of net assets between funds Current assets Current liabilities Total net assets |
Incoming resources £ 3,250 Incoming resources £ 588 |
2021 £ 20,388 2021 £ 1,080 800 1,880 Resources expended £ (8,606) Resources expended £ (7,881) Unrestricted funds General £ 20,388 (1,680) 18,708 |
2020 £ 25,744 |
| 2020 £ 1,080 800 |
|||
| 1,880 | |||
| Balance at 31 May 2021 £ 18,508 |
|||
| Balance at 31 May 2020 £ 23,864 |
|||
| Total funds at 31 May 2021 £ 20,388 (1,680) |
|||
| 18,708 |
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Notes to the Financial Statements for the Year Ended 31 May 2021
| Current assets Current liabilities Total net assets 11 Analysis of net funds Cash at bank and in hand Net debt Cash at bank and in hand Net debt |
Unrestricted funds General £ 25,744 (1,680) 24,064 At 1 June 2020 £ 25,744 25,744 At 1 June 2019 £ 33,557 33,557 |
Total funds at 31 May 2020 £ 25,744 (1,680) |
|
|---|---|---|---|
| 24,064 | |||
| At 31 May 2021 £ 25,744 25,744 At 31 May 2020 £ 33,557 33,557 |
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Statement of Financial Activities by fund for the Year Ended 31 May 2021
| Income and Endowments from: Donations and legacies Total income Expenditure on: Charitable activities Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Total Unrestricted Funds 2021 £ 3,250 3,250 (8,606) (8,606) (5,356) (5,356) 23,864 18,508 |
Total Unrestricted Funds 2020 £ 588 |
|---|---|---|
| 588 | ||
| (7,881) | ||
| (7,881) | ||
| (7,293) | ||
| (7,293) 31,157 |
||
| 23,864 |
This page does not form part of the statutory financial statements. Page 12
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Detailed Statement of Financial Activities for the Year Ended 31 May 2021
| Income and Endowments from: Donations and legacies (analysed below) Total income Expenditure on: Charitable activities (analysed below) Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Total 2021 £ 3,250 3,250 (8,606) (8,606) (5,356) (5,356) 23,864 18,508 |
Total 2020 £ 588 |
|---|---|---|
| 588 | ||
| (7,881) | ||
| (7,881) | ||
| (7,293) | ||
| (7,293) 31,157 |
||
| 23,864 |
This page does not form part of the statutory financial statements. Page 13
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Detailed Statement of Financial Activities for the Year Ended 31 May 2021
| Donations and legacies Appeals and donations Charitable activities Insurance Grants payable - institutions Printing, postage and stationery Promotional expenses AGM costs Accountancy fees |
Total 2021 £ 3,250 3,250 (201) - (5,087) (199) (2,319) (800) (8,606) |
Total 2020 £ 588 |
|---|---|---|
| 588 | ||
| (191) (500) (4,733) (320) (1,337) (800) |
||
| (7,881) |
This page does not form part of the statutory financial statements. Page 14