PENNINE ANIMAL WELFARE SOCIETY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Registered Charity No. 1159544 PENNINE ANIMAL WELFARE SOCIETY INDEX MBE NTENT TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL ACTIVIMES BALANCE SHEET STATEMENT OF CASH FLOWS 10-17 NOTES TO THE ACCOUNTS FOR MANAGEMENT PURPOSESONLY 18 TRADITIONAL INCOME AND EXPENDITURE ACCOUNT PENNINE ANIMAL WELFARE SOCIETY Report of the trustees for the year ended 31" December 2Q23 The trustees present their annual report and financial statements of the charity for the year ended 31" December 2023. The financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charitys trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportlng Standard Applicable in the UK and Republic of Ireland publlshed IFRS 1021 (effective l January 20191. ObJerti¥es and artlvitles The purposes of the charity are to rescue. rehabilitate and rehome, giving pets a second chance. We have adjusted our intake to just cats and dogs for the time bein& having previously included guinea pig5 and rabbits. The trustees confirm that they have ieferred to the Charity Commission's guidance orb public benefit when reviewing the Charit￿$ aims and objectives, in planning future activities, and setting the policies for the year. The charity furthers its charitable purposes for the public benefit through in planning our a¢tivities for the year we keep in mind the Charity Commisslon's guidance on publSc benefit at our trustee meetings, A revlew of our achlevements and perforrn?nce: How our actlvltles dellvered publlc benefft The charity was forced to move from the rented site it had occupied for the past five years. Subsequently, the numbers of animals taken into our care were reduced and eventually stopped during the 2023 period whilst the site was dismantled and put into storage. Another site had been identified and a fundraising project occurred to allow the charity to purchase 4 acres of land with a stable building on it. This required further investment of time and energy to get equipment moved across and set Lbp temporary kennelling for two of the long-term dogs. Planning applications were put into Oldham Planning Department with the help of Macmarshalls a specialist rural planning consultancy. Unfortunately, the charivs first application was rejected along with a further amended application. The trustees took the decision to continue rescuing cats and dogs with the aid of foster carers and recruited lhome checked sultable applicants to enable us to continue with our mission of helping the local unwanted pet populations. We continued to offer help with cat vouchers for neutering and financial support and food where we could. Our events calendar was full and regularly fulfilled throughout 2023 and we used this as a platform to promote the charity and raise awareness of our plight with regards to the rejected planning applications. The trustee5 planned to have a further discussion with the Planning Department with regards to what could be achieved on the 51te and whether it would be a feasible option for the chariW5 requirements in order for it to continue to function effectively. We are back to normal in terms of home checkin& voluntary support, fundraising events, etc. We have a very good reputation within the catchment area we cover as a small charity that cares for its. nim41s and 5UPPOrt3 the comfnunity as wnuch a5 It can. Thc local market stall eyery Thursday In Todmorden is continuing to thrive and income has trebled with the two regular volunteers who now run It. A full schedule of fundraising events benefitting the local commLfnities was completed. We continue to use social media and the website to promote our activities and fLsndraising. PENNINE ANIMAL WELFARÉ SOCIErY We have an active band of volunteers who a150 promote PAWS within the community. Due to the cost-of-living crisis the Trustees and Centre Manager agreed that any excess donated animal food could be donated to local foodbanks in Rochdale, Todmorden and Hebden Bridge. We also donate to other rescue5 as well as offering assistance to members of the local community. Our affiliatlon with the Pets at Home Foundation continues and we regularly attend their national fundraisin8 events at our Burnley store. We also continue to access the Battersea Academy for training and updating skills for the volunteers, staff and trustees. This ha5 proved to be an invaluable sourte of information and a great opportunity t0 Share with other rescues. Flnanclal revlew 2023 Our turr*over Saw a decrease in 2023 with total income at £81.225 from £88,643. Expendlture decreased in line with this from £78.224 to £63.922 in 2023. Fundraising events saw an increase in income for 2023 from £7,587 to £9,436 with Miscellaneous income increased to £2.556 from £800. Two grants were Secured from The Oavies Foundatlon £500 arbd another from Jean Sainsbury Animal Welfare Trust for £4.CrfXJ (to help towards vet costs and vehicle repairs). Claims for Gift Aid have decreased slightly from £1.404 in 2022 to £1,166 in 2023. Mainly because adoptions decreased a5 the number of animals in our care were reduced significantly due to the move. 4PAWS has not inC￿aSed significantly but a small increase to £2,351 from £2,312 has been noted. Overall donations have decreased significantly from £71.792 in 2022 to £59,145 in 2023. This is mostly because the 'Find PAWS A New Home. campaign was thought to have been successful as we'd secured a new site in July 2023. The cost of veterinary care decreased from £18,805 in 2022 to £11,380 in 2023- again thi5 15 due to the reduced number of animals coming into our care. Insurance costs also saw a significant increase from £1,058 in 2022 to £2,513 in 2023 as there were national increases, but also the nature of the incomplete site increased the insurance risk which in turn negatively affected the premium. We also had to get ar￿ther vehlcle on the road as the truck required expensive repair and the charity was insuring two vehicles whilst it waited for the garage to source parts to repair the truck. Plannin8 consultancy and plannin8 application costs were £11,380 at this point and despite this great expense the charity had not been able to achieve planning permission for the new site in Delph, Oldham. Qur bi88est expenditure continues to be wages but there was a sli8ht decrease to £14,544 in 2023 from £14,929 in 2022. The part-time young person we employed prior to moving had to be released due to not having the day-to-day work required when running a kennellcattery. The c05t-of-INing crisis continues to impact local communities which has resulted in a signiflcant increase in the number of requests for financial and rehoming as51Stante from local communities as they continue to Struggle financiallv. Investment power5 and policy A deposit account ha5 been set-up to Set aside rnon¢y for spe¢ifi¢ proj¢¢ts and to hold ra*4YV•S. Reserve5 pollcy and 8olng concern The balance held in unrestncted reserve5 as at 31" December 2023 was £39.888 of which -£42,682 are free reserves. after allowing for funds tied up in tangible fixed assets. PENNINE ANIMAL WELFARE SOCIErY There are currently no restricted funds held and we have fixed assets to the value of £82,570 Imost of this is the land purchasel. The trustees aim to maintain free reseThes in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. The Charity'5 main source of income is donations and grants. The Trustees consider that it IS appropriate to prepare the accounts on a going concern basis and. consequently, the accounts do not include any adjustments that would be ne￿SSary if these sources of income should cease. Rlsk managemenl The trustee5 have conducted a review of the major risks to which the charity 15 exposed, and systems have been established to mitigate those risks. Plans for Future Perlods The charity plans continuing the activities outlined above in the forthcoming years subject to satisfactory funding arrangements and the continuation of foster based care for the animals until such time as it can obtain planning permission. Further consultatlon with the council will hopefullv resolve this and allow the charity to move forward with their plans to develop the site sufficiently to allow the converslon of the stable block to kennelling Iwith some storage for solar batteries and water filtration systems), adding a cattery and allowing the residential static on slte for the animal care manager to be there for the welfare of the animals in the care of the charlty. Strurtuie• governance and managemenl Pennine Animal Welfare Society is a Charitable Incorporated Organisation governed by its constitution dated 15. October 2014 and registration as a Charitable Incorporated Organi5ation (Foundation) number 1159544 with the Charity Commission on 9th December 2014. Appolntment of trnstees New trustees are appointed by existing trustee5 and serve for three years after which they may put themselves forward for re-appointment. The Trust Deed provides for a minimum of eight trustees, to a maximum of twelve trustees. with no more than four trustees due for re-appointment in any one year. At the trustee meetings leight per yearl. the trustees agree the broad strategy and area5 of activity for the Charity, including investment, reserves and risk management F)olicies and performance. The day-to-day administration of the Charity is delegated to the manager. IAny financi31 expenditure outside of the usual day-to4ay costs is to be approved by the trustees firstl. Trustee induction and training Many of our tru5tee5 are already famlliar with the d¥y to day workin8 of th• charlty thTOLl8h attending our events and services. When new trustees are elected on to the Management Committee they are invited and encouraged to attend a short meeting to discuss their new role within the charity and cover= policies and procedures the obligations of the Management Committee members PENNINE ANIMAL WELFARE SOCIETY the financial situation as stated in the latest published accounts the day-to-day role of the Chair. Treasurer and Secretary Organisation The trustees administer the charity and endeavour to meet bi-monthly. A manager (Susan Curran) has been appointed by the trustees to manage the day-to-day opetstions of the charity with regards to animal care and the care of the new site. Rel•ed parties and co-operation with ￿her organisations Other than Sue Curran, none of our trustees receive remuneration or other benefit from their work with the charity. Any connertion between a trustee or senior manager with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relotionship with a related party. Trustees must declare any conflict of interest as a standard agenda item at each meeting. Referen¢e and adrninlstratlve InfoTmatSon Charltable Incorporated Organisation Name: Pennine Animal Welfare Society Charitable Incorporated Organisation Number: 1159544 Date Re8lStered.. 9th December 2014 Trustees Kirsty Baird Michele Way Sue Curran Lorraine Thomas Cloire Jarosz formerly Sayes julie Dalby Jennifer Farrell {resigned May 20231 (appointed May 20231 Manager Sue Curran Princlpal Address 52 Willows Lane Rochdale OL16 4BQ Independem Examlners Community Accountancy Service ￿Mited The Grange Pilgrim Drive Beswick Manchester MII 3TQ PENNINE ANIMAL WELFARE socIErY Bankers N3tWest Bank plc Halifax Tiustees, responslbllltles In relation to the financial statements The charity trustees ère responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel- The law applicable to charities in England and Wales requires the tharity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charlty and of the incoming resources and application of resources, of the charity for that period. In preparin8 the financial statements, the trustees are required to.. Select suitable accounting printiples and then apply them con515tently. Observe the methods and principle5 in the applicable Chèrities SORP. Make judgments and estimates that are reasonable and prudent. State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial ststements. Prepare the financial statements on a going concern basis unless It Is appropriate 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 to enable them to ensure that the financial statements comply with the Charities Att 2011. the applicable Charities (Accounts and Reports) Regulations. and the provision of the Trust deed. They are also responsible for safeguarding the assets of ihe Charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees on 23rd September 2024 and signed on their behalf by.. Michele Way INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF PENNINF. ANIMAL WELFARE SOCIF.TY REGISTERED CHARtTY NO. 1159544 I report on the accounts of the charity. for the year ended J I" December 2023 which are set out on pages 7 to 17. Respective Responsibilities of Trustees and Examiner The charity's tru51Les dre responbible for the preparalion of the accounts. The charity trustee5 consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 201 l Act) and that an independenl examinalion is needed. The charity is preparingJ dccrucd aLcounts and l am qualified lo undertake the examination by being a qualified member of tli¢ Association ol. Chartered Certified Accountants. It 18 my responsibility lo.. Examine the accounts under seciion 145 of the 2011 Act; follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5Xb) of the 2011 Act. and -I'o slate whether particular matters have come lo my attcntion. Basis of Independent Examiners Report My examination was carried out in accordancc with the General Directions given by the Charity Commission. An examination includcs a review of the accounlingi records kcpt by the charity and ¢1 comparison of thc accounts presenied wilh those records. It also ii)cludes consideration of any unusual items or disclosures in ihe accounts. and sel'king explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be r¢quired in an audit. and consequently no opinion is given as io whether the accounts present a "true and fair view ' and Ihe reporl is limited io those matters sel oui below. Independent Examiner's Statement In connvction with my cxamination, no matter has comc io my aiiention: ( l ) which gives me rea50nablc cause to beliLve that in any maleridl respecl the requirements: to keep accounting records have in accordance with section 130 of the 2011 Acl. and to pr¢pare accounts which accord with the accounling records and to comply with the accounling requirements of the 2011 Act. have not becn met. or (2) to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed.. AM King FCCA Community Accountancy Service Ltd -I'lic (iran8e. l)ilgrim Drive, Bes￿7¢￿. Manchester. M l 13TQ rd Date: 23 September 2024 PENNINE ANIPAALIVELFARE SOCI TATEME FINANCLALACTIVITIES FOA THE YEAR ENOE 31 DECEMBER 2023 Totsl Funds Total Fund8 Year Ended Y•ar End•d 31 Unrwtrktod R8¥trictod 31 Decembgr D8￿mb￿r Fund Funds 2Q23 2022 Furtlw E*ia115 Income from.. Donations and kgac charitab￿ Activities Other Trading Activrt Invèsim&nl InrA)m& Total 131 141 151 63,162 16.%7 1.245 251 81.225 63.162 16.567 1.245 251 81,225 75,508 10,387 2.694 88,643 Exponditur• on.. Raising Funds charitab￿ AGtNit Reglstsrod Charlty No. 1159544 2.475 61,447 63,922 2,475 61,447 63,922 10,094 68,130 78,224 ifji Net I￿¢m￿1•xpendrt￿rn1 17.303 17.303 10,419 Tron•fari bo1%￿n lun 1151 N•t mov•m•nt In fund 17.303 17.303 10.419 AK¥nclllaUon of fund* Total funds bro￿h1 lorymrd 1151 34,585 34,585 24,168 Totsl fund• carrt￿ forwa 51.868 51.808 34,585 The 3latem8nt of fin8nck•l Ind￿ all gal￿ in 1hts￿r. AJI IThr￿1ftg r8sourc•& 4nd r8iource8 •xpen¢J•d deth from o)nbnuing adi¥MIèJ. The notes ¢)n p•J•• 10 to 17 Iwi part Of1h￿ 4¢¢oun￿. PENNINE ANIMALWELFARE SQOEVY BALANCE SH AT BER 20 2023 2022 Flxed 455•ts." Tangibk assets Total r￿j assets 82.570 82.570 2,410 2,410 Curront amets.. Debtor5 Cash at eank & in Hand Total current 8550tS 1121 2.386 36.507 38,863 3.301 Ll8blllM81.' Cfedilors.. Amounts f8UiThJ due wibin one 1131 34,678 6,688 N•1 ¢Ufroni aM•ts ¢r1Iobi1O•S 130,e821 32,175 Total oM•t6 *1$ ¢urreni liabilitbs 51,888 Tot•1 nut •85•1• or Il•blU¢i•4 51.888 34.585 Th• furt18 olth• ch8rlty'. Restrlcied In£onie funds 1151 Unrestricted income lunds 1151 51,888 34,585 Totsl tharlty funds 51.888 Appro¥nd on b•h•ff of th8 Trust0•8 M•￿0•M•nt Commthg Klth* An￿waY Dale." 23rf Septem￿( 2024 The nol85 on poge$ 10t0 17 fom part ofihwe acL¥)unts. PENNINEANIMAL WELFARE S(KIErY Statsmenl ol Cash F￿￿$ foruw year eNlinll 31 December2023 Yoar Éndod Year EtKlad 31 December 31 D8c•m￿r 2023 2022 Reconclllatlon of net movement knfunds tts nÈtcashllwffromop**u* acdvllles Net movement In funds Add back depreclation De£rease/lincreasel in debt lncreaselldec￿aSe) In creditors 17.303 2.817 1.663 27,988 10,419 2,691 I3￿> 6.153 Net Ea5h usgd In op•ritln8 attivltl95 49.771 18.963 Ca•h flow8 from In¥estmont acuvrtkn: Purch28e of fixéd a$5els 182.977) N•t ¢••h provld•d ty Inve•tJng xUvltl•• 182.977 lncrea5elld￿r•11ol ush •nd ush 0guwal¢nts durry ￿ar 133.2061 18. C•$h and ¢ash wuivaknts brought loNArd 36,￿7 17.Y4 Ci•h •nd c88h equfvaknnts c•rvlvd forward 3,301 36.507 PENNINEANIMALWELFNAESOaErY Notes iothe accountsfor year ended 31 December 2023 L Acwurrtlne pollctes lal Basls of prepar*ion and 255essment of goIry￿nC¢M The accounts Ifinantial 5tstementsl have been prepared Und￿the historical costccmvention wth items reco8ni5ed at cost or transactiDn value unle55 Otherwise stated in the rele*ant ngtesto these acctyJnt& The financial statements have been prepared in accordance wth the Statement of Rerornrnended Pradice.. A£counting and Reporting by Charities preparingtheir accounts in accordance with the Finantial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 and the Financial Reporting Standard appliCa￿e in the Vnited KinEd¢yn Republic of Ireland IFR5 1021 ènd the Charitie5 Act 2011. The charity consntutes a public t￿nèrit enbty as defined Ir¢ FRS 102. The trustees consider that there arè no moterial uncertainiits about the£harity'satility torontynue as a 8tyn8 concem. Ibl Fund• striictUTe RÈstrlcted fund5 are funds which aTe to be used in accordèThce ¥Ath specifi£ festrKtsons imposed by the donoror trust deed. Ther* are O restrlctÈd fund Unre5tr1cted incomefunds comprise those fiJfidswhiare captalised and valued at histr￿1(31 co￿. Depreciation isthar8ed on the follow1ft8 Equipment Anim31 Housjng Buildin8 Improvements otorvehicles 25%￿tI 25% reducing batsnc o¥erthe IrfE of Ibe *ase 25% on ctht Ul Reallsed Ralns and 10sS¢S All 8ain5 3nd losses are taken to the Staternent of Financial Aciivithes as they arise. Reali5ed gains and losseson Investmentsare calculated as the differenie between sakn k¥oceeds and thpir openingufryin8value or their purcha5evalue if acquired sJbseouent to the first dayof the financial year. Unrealised 83ins and10sses are Calculated as the dltrerence b￿ween the fairvalue atthe Yearend and their ¥arW￿ ¥altse. Realised and tsThre3lised investment gains and losses are tombined in the Statement of F*nants31 kti¥itie% Ikl Pertslolls The charity currentw does not administer Contrit￿tionSto a pension SC￿me#￿ behalf of individuals. l Rg18t8d party iran9xb0￿ and trLlStO¢A' •xp•n¥•s ¥nd Tgmurwratlon The trustees all give freely their tlmÉ and expertise without any fomi of remuneration w ￿her benefit In cash or klnd 12022.. £n111. Expenses pald to the rrustees In the yÈariotalled EIO,59812022.. £6,947>. These expense5were rnade up of I trustee for employment Costs. Thi$15 by consent of the Charlty Commission dated 8th February 2021. Durlng the year, three trustees made loans to the rhari¢¥ to enable the purchase of land and to payfor plannln8 appllcaiions and to purchaso equipment. Ai iheyear end. the balance on these b)ans was £32,931. J. Oonatlon8 and Legacl8• Unr¢stri¢l•d Re•trlcwd Tot•1 Fun0• Totsl Furrfl• Y••v End•d 31 Y04r End•d Y￿r End•d Y•ar End•d 31 (le¢•mbor 31 O•c*mb•r 31 D•c•mbor DK•ml>or 2023 2023 2023 2022 Donaiioni Gift Aid 4 Paws 59.145 59,145 71,792 2.351 63.162 2.351 63.162 2.312 75.508 Prewous reportlngperiod Y•or End•d Jl Y•ar End•d Ymr Entsd 31 Dècember 31 DBC8mb•r Decornber 2022 2022 2022 Dortation$ Gift Ati 4 Paw$ 71.792 71.792 2,312 75.$08 2.312 75,508 4. Income from charrtats￿ Unre¥trlct•d R8stsbctod Tot•1 Funds Total Funds Ywr Ended 31 Year Endwl Yoar Ended Dg¢embw 31 Decembw 31 DeCe￿ber Year EndBd 31 Otc￿nb01 2023 2023 2023 2022 Miscellan£ous incom8 2.5S6 9.436 75 Fundrai51ng e¥ent5 Sponsotship Unrestricted grants.. Jean sains￿ry An1tnal Weltsre Tnjsl The DaV￿S FOUndat￿rt ReslrKted grants.. Animal FneDds 9.436 75 7.587 16,567 16.567 10,387 PENNINE ANIMALWELFARE 500EIY 12 Prevws reporknng pericxl ijnrnsknc Totsl Funds Year Ended 31 Year Ended Yw Endgd 31 08cembor 31 December DE¢embEr2022 2022 2022 MIS￿11a￿e0us inrnme Fundraisiw events Reslri¢ted gtant5." Aninal Friends 7.587 7,587 8,387 10.387 6. Incomo from othar tradlng actbvltl U1￿0B1￿C￿ Ro•¢rlctsd Total Fund* To¢•1 Funds Y*ar Ended 31 Yoar Ended Y8ar Endod Oeuimb•r 31 D￿￿nIl￿r 31 Doc•mbor 2023 2023 Y•ar End•d 31 Oecemb•r 2023 2022 Market Stall 1.245 1.245 1245 1.245 2,694 2,694 Previws reportiri8 perlod Unv•strict•d Ro•trict•d T+)t•l Fuhd• Yaar Ended 31 Y•ar End•d Y•ar End•d 31 D•c*nbw 31 D￿mb•r D•c•mber 2022 2022 2022 Market Stall 2,694 2,694 PENNINE ANIPAALWELFARE SOCIErY 13 6. Expend61ure Anlmal w￿fare Year Ended Year End8d JI Decemljer 31 December 2023 2022 Expendlture on ralslngfuryl5: JustGIvin8 feÈs Subscripiions blicity Fundraisingcosts Event£osts 216 107 143 1216 793 2.475 216 107 143 1.216 793 2.475 216 32 10.094 Exwndltyr• on ¢hoTrt•bk ￿t￿ltIeS. Employment Costs Animal Costs Anlmal Food Cleaning & Waste tY8PQS81 Trainin9 Workw88r Rent of Stora8• Facillty & Equlprnent Mlnor EqUi￿8n1 ank Charges Travel t¢$1$ Volunt¢er Expènses Ropair8 •nd Maini•n8tK• Molof Exyna•8 PayPal charges IT & Website 14,544 1.931 947 14,SM 1.931 14,929 4.6D7 5,014 378 12 12 73 1.312 374 23 1,312 374 23 39 52 717 74 2,323 4.123 14 794 2.588 2.475 74 2,323 4.123 14 794 2.588 2,475 722 570 7,049 3.670 Rent & Rgt Removal Costs Vel fe¢¥ T•lepho Insurancè Printing. Slalionery & p￿1&00 G)vemance Depreciation 11.380 18.80S 711 1,058 167 2.650 2,691 66.130 78.224 2.513 2,513 11.874 2.817 61.A47 63,922 11,874 2,817 61.447 Restrirted funds UnTestrirted fvnds 7.972 70,252 78.224 63.922 63,922 PENNINE ANIMALVIELFARE ￿￿ETy 7. Analy45 of expendlture on tharltabie •di%ryts A5 per note 6. 8. Allocatlon ol p¥erna￿t •KI supportW5ts The breakdown of supptyt Costs and howthese were allocated betweerbBovernarKe and other suFyort£osts is shown bdow.. Gernral Support GO￿￿0n¢* 420 Totri 2023 8asis of apFrf)rt#)nmenl 420 type ofexpense 11.149 type of eypense 305 type ofoxpen5e 11.874 AwountsnGy Fees Profes5￿nal Fees Payroll Bureau Foes 11.149 305 11.454 420 PrevK)us r8portlng peno Genornl Support Govern•n￿ Totsl 2022 B851$ el apport￿)nMeNt 360 lyp8 ofexpense 1.990 tyr* of expenae 3(K) type of eyp8n8e 2.650 Accountancy Fees Prole551onal Fees Payroll Bureau Fe0$ 9. Anèlysls of Staff w5ts Y&•r Emded Y•ar Ènd•d 31 O•G•ml>•r 31 D•e•mb•r 2023 2022 Wages and Salari Redundancy Soaal SewrtyCo318 Penlion Colts 14.544 14,929 14.Y4 14.929 Ch#riièb* acb¥ilN?$ Support ¢o$ts 14,929 14,544 14.92> Thè avèrage number ol emp1offt$ during th• parwa$ 2 Ipre¥h)us year 11 The charlty ¢gnslders 116 key m8n4om•nl p•rnonnel ccffjprises the Irv￿*•$ and senkjr manager¥. The t￿11 employment benefits, Includingemplo¥er Nl and peft￿on contributions of the keymanèRement personnel were £IO.805 12022.. £6.9471. NO emWoyee has b•nefts in of £eO.CW [w￿ul >wi.' nrml. 10. Indep•ndon¢ Ex*miner Fee Y•ar Ended Ye•r Endod Y1 DBcemb•r 31 December 2023 2022 Independent examlnalth f¥es 420 420 360 PENNINEAP41MALWELFAAESOCETY 15 11. Tanglblg Flx•d Assets Bullding knpro¥ements Equlpmont & & Lond Comwr¥ Animal Htmlng IAcknr V¢hkl¥ Totsl Cost At 1 January 2023 Additions Disposals At 31 Dgcemt4r 2023 7.921 6.895 20.570 80.837 5.549 2.140 40,935 82,9n 7.921 6.895 101.407 7.689 123,912 Depreciation Al 1 January 2023 CharEe for Year Elirninated en Disposa15 At 31 Oecember 2023 5.693 2.100 6.895 20,570 5.367 717 38,525 2.817 7,793 6.895 20.570 41,342 NET BOOKVALUE At 31 December 2023 At 31 December 2022 128 2,228 80,837 l.fAIS 182 82,570 2,410 12. Amtysisol debtm 2023 2022 Debtars Prepayment5 531 162 693 1.219 1,137 2.356 Oebtor> and prep•yments related to restri(i¢d fund5£nil12022: £nill and unrestricted hjnds £69312022.. £2.356I. 13. Credltors.. amounts f•lllnithJe wlthln on• Y••f 2013 102Z Credllor• Sh¢rt.iemi compon$atsd absenc￿ Im￿¥Y pay L08ns Irom Trustees Other creditors and •¢uu• Taxation 8nd Socwl Se¢urity Costs Deferred Income 525 6.144 33.731 420 385 159 34,676 14. P•hrr•d Incom• D8ferred Income o)rnprises grants re¢eN¢d for Wond the ￿￿end Balance as al l January 2023 Amount relea￿d lo Income •arr*d IM ch81it8b* a¢iNit*S Amounl dEferrnd m year Balenca pl 31 Dec8mter 2023 PENNINE ANIMALWELFARE 5OJErY 16 15. Anaty$15 ofchzrftabl? Analysi8 of movements in uw¢strl¢iod fund5 Balonce 0131 8alance at 1 InGomiThg January 2023 Rosour¢e8 Resources Expended YranBf¥rs 2023 General Fund Designated Furnls 22.585 12.otsj 34.585 81,225 163.9221 39,888 12,000 51,888 81225 183.9221 Prev￿u$ reporting F¢rir*J Balance at 31 t)o¢ember 2022 Balanc• at 1 Incomkng R•source J•nuwy 2022 Re￿￿T￿¥ Exp8nd8d Tran8fer8 General Fund CEswn8ted Fund• 86,643 170.2521 11041 22,585 12,WO 34,585 12.OCQ 18.298 86.643 70.2521 11041 Naffle of unr8Strlctsd lund.. Genoral Fund D•14naied FuThls D￿¢￿￿ork MbJY• and wtpos• of th• lund The Yree reseNes" For pr•mlue• Analy81• olmovgmonts In r•8trkt•d fund• Bil•nE• 8131 8alanc• at 1 J•nu•ry 2023 R00urw Exp•nd8d TraMhr8 2023 Pel Plan Animal FfKinds ResiriGtod Qon•iions Pr￿￿￿8 leportlng p•ri¢d B*lanc• at 31 Do¢emb•r 2022 8•lan¢e at 1 Incoming Roourt January 2022 ROwwc￿ Exp•nd•d Tr•￿1•Y* Pel Plon Imal Friends Resiricled Donalio 4.347 14.3471 12.0001 11.6251 (7.9721 1.521 104 N8m• of restdcted fund.. Pet Plan Animal FTiends Restricted Donation5 DesCri￿On. n•turn and purpow tsfth• fund T li* pvr¢n•se •nd runDirvJ costs of 4 ¥thd8 lor vet bilb& Wf¢Thase and o)518 of a Yeh￿le PENNINE ANIPaALVlfLFARE SQUETY 17 16. Anaty515 of n9t assets be￿￿enIUndfy nds fund8 lunds Tolal 2023 Tangibè tsed assets Cash ai bank and in hand Other net current assetslllkqbiliksl Total 8Z570 18,699 [33.9831 39,888 82.570 3,301 133,9831 51,888 12.COJ 12,OC#) Prevlou8 r8porlng F4rh Total 2022 Tongible I￿ed assets Cash al 8nd in ha Oihei nel curront 8$s8lsllliabililk*l Totsi 2.A10 24.507 14.3321 34.565 2,410 36,507 (4,3321 34,585 12,C 12.(KK) 17. Fln•ncl81 IMtrum¢nts The ¢harrty onty ha? fin8n¢i¥l a$sets and liabilrt*s of 8 k￿d that qualfy as basic f￿ana31 ￿5trUrnentS. èasic fin8ncJal nstrumeni$ am Inillolly ffjcogn￿ en a transaction ¥alw and 5ubso4uenlty rn&•sureO al their satt*ment value wrth tho exeeplh)n ol ￿nk k)ons whKh are sutwuentty me8wred at an amori*d eost usir*J th• sff¢dNe Interast melhr#Y. PENNINE ANIMALWELFARE SOCIErY Traditlonal Income and Expenditure Attount 31 31 December De¢eml)er 2023 2022 Income Donations Gift Aid 59.145 71,792 1,404 2.312 4 Paws Irvestment Income Miscellaneous income Fundralsing events sponsorship Unrestricted grants.. lean Sainsbury Animal Welfare Trust The Davies Foundation Restricted grants.. Anlmal Friends Market Stall 2,351 251 2,556 9.436 75 8CKJ 7,587 4,0 SC*) 2.orjj 2.694 88,643 1.245 81,225 Empendlture lustGivin8 fees Subscription5 Publicity Fundraislng costs Event costs Employment Costs Animal Cost5 Animal Food Cleaning & Waste Disposal Training Workwear Rent of Stofagè Faeility & Equipment Minor Equipment Bank Char8es Travel costs Volunteer Expense5 Repairs and Maintenance Motor Expenses PayPal char8es IT & Website 216 107 143 1.216 793 14.5 1.931 218 32 9,846 14,929 4.807 S,014 378 12 73 1,300 828 1,312 374 23 74 2.323 4.123 14 794 52 717 2,296 722 576 7,049 3,870 Rent & Rates Removal costs Vet fees Telephone Insurance Printing, Stationery & Postage Governance Depreciatyon Total Expendlture 2.475 11,380 18,805 711 2.513 1,058 167 2,650 2,691 7&224 11.874 2.817 63,922 Surpluslldeficlt foryearl 17,303 10.419