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
Page 1
## **HOWL**
## **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
Page 2
## **HOWL**
## **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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- 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
Page 3
## **HOWL**
## **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:
1. accounting records were not kept in respect of HOWL as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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
Page 4
## **HOWL**
## **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
## **HOWL**
## **(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
## **HOWL**
## **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.
Page 7
## **HOWL**
## **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|
Page 8
## **HOWL**
## **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.
Page 9
## **HOWL**
## **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|
Page 10
## **HOWL**
## **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|
Page 11
## **HOWL**
## **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
## **HOWL**
## **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
## **HOWL**
## **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