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2023-12-31-accounts

Charity Number: 1159571

THE HUMANE EDUCATION SOCIETY

Report of the Trustees and financial statements for the year ended

31 December 2023

THE HUMANE EDUCATION SOCIETY

CONTENTS

Page
Trustees and Advisers 3
Trustees’ Report 4
Independent Examiner’s Report 8
Statement of Financial Activities 9
Balance Sheet 10
Statement of Cash Flows 11
Notes to the Accounts 12
Revenue Account 18
Expenditure Account 19

2

THE HUMANE EDUCATION SOCIETY

TRUSTEES AND ADVISERS
TRUSTEES Mr C Barton
Dr C Reed
Mrs A Brenninkmeijer
Mrs E Van der Zeil
Mrs C Brown
Mrs K Aarons
Mrs M Stynes
CHARITY NUMBER 1159571
REGISTERED OFFICE The Animal Sanctuary
Newgate
Wilmslow
Cheshire
SK9 5LN
BANKERS NatWest plc
4 Grove Street
Wilmslow
Cheshire
SK9 1EJ
FINANCIAL ADVISER Justin Heap
Swiftsure Wealth Management
1, Church Hill
Knutsford
Cheshire
WA16 6DH
Paul Gold
Head of Private Clients
Swiftsure Wealth Management
1, Church Hill
Knutsford
Cheshire
WA16 6DH
INDEPENDENT EXAMINER Mr A Pannell ACA CTA
8, Arlington Crescent
Wilmslow
Cheshire
SK9 6BJ

3

THE HUMANE EDUCATION SOCIETY

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

INTRODUCTION

The Trustees of the Humane Education Society present their annual report for the year ended 31[st] December 2023 under the Charities Act 2011, together with the financial statements for the year. The financial statements comply with the Charities Act 2011; the charity’s governing document, and 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[st] January 2015).

STRUCTURE, GOVERNANCE AND ADMINISTRATION

The charity is a Charitable Incorporated Organisation (CIO) with a constitution and was registered with the Charities Commission in December 2014.

The Board of Trustees is responsible for the day-to-day governance and administration of the CIO. Decisions regarding rehoming and animal welfare are delegated to the staff except when significant veterinary fees are involved. Then the trustees will deliberate with the staff on the best way forward.

The Board of Trustees is responsible for the appointment of new trustees. New trustees will only be appointed after due consideration is given to their eligibility, personal competence and skills. New trustees, when appointed, are inducted into the working of the CIO by the existing trustees.

The Annual General Meeting of the charity was held on Wednesday 11[th] October 2023, and at this meeting Mr Colin Barton and Dr Celia Reed were re-elected to the Board of Trustees, and the decision of the Trustees to add Mrs Karen Aarons and Mrs Maureen Stynes to the Board was ratified.

The Trustees have identified the major risks to which the CIO is exposed and have put procedures in place to manage those risks.

OBJECTIVES AND ACTIVITIES

The objectives of the CIO are:

  1. to promote the education of young people and adults in the humane principles and right treatment of all living creatures; and

  2. to promote humane behaviour towards animals by taking into its animal sanctuary animals that need care and attention due to sickness, maltreatment or poor circumstances, and treating and caring for them until they can be found homes.

The CIO achieves these objectives by organising educational talks and visits to/from schools and groups, by providing volunteering opportunities, by offering work placements for secondary school pupils, college and university students, and by effectively running the Wilmslow Animal Sanctuary. Donations, legacies and grants received, together with the fundraising activities of the volunteers, provide the necessary funds for these activities.

4

THE HUMANE EDUCATION SOCIETY

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

FINANCIAL REVIEW

A summary of the year’s results can be found on page 9 of this document.

Income

During 2023 income from charitable activities was £151,191 compared to £265,661 in 2022. During 2022 we received several legacies resulting in higher than usual income, however £151,191 is the charity’s lowest income in 7 years. This was primarily due to a drop in donations and receiving only one relatively small legacy. During 2022 inflation rose to above 10%, and households faced increases in housing, energy, fuel and food costs. With families having less disposable income it is no surprise that we saw a fall in donations during 2023. Hopefully as inflation and the cost of living falls, we will see a return to charitable giving.

During 2023 we held several successful fundraising events on site. Our first Easter Event since the pandemic was a great success, raising £1,320 and was followed by the Fun Day which raised £2,500. An unexpected bonus of refurbishing the horse barn is that it now provides a large, dry space for stalls, games etc. Our supporters are becoming confident that bad weather will not detract from the fun of our events and the poor weather during the Fun Day did not affect the takings as much as the previous year. With the Plant Sale, Afternoon Tea and Gilbert’s Christmas Shop raising well over £4,000 between them we had a successful fundraising year, especially since one of the Trustees matched all our fundraising profits. Sales on eBay continued to be robust, raising nearly £7,000 due to the tireless efforts of a few dedicated volunteers.

We would like to thank all those who remembered us in their wills, in particular: Robin Plevin (£5,000)

Expenditure

Total expenditure in 2023 was £259,800 compared to £230,310 in 2022. Nearly every aspect of running the Sanctuary saw increased costs in 2023, with feeding and care of the animals, farrier’s and vet’s fees, and heating and electricity showing the greatest percentage increases. This rise was to be expected given the financial climate, but the result was a shortfall of £100,000 and erosion of the charity’s reserves.

5

THE HUMANE EDUCATION SOCIETY

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

(continued)

ACHIEVEMENTS

Throughout 2023 the Trustees held regular meetings to manage the affairs of the CIO and to develop strategies for moving it forward. The major achievements of 2023 were:

  1. Upgrading of the accommodation in the Cat Barn,

  2. Creation of an ‘animal free’ kitchen area for the staff, and

  3. Continuing to provide high standards of animal care and to rehome animals brought into the Sanctuary.

1. The Cat Barn

During the development of a strategic plan during 2022 the Trustees recognised that the Cat Barn, although perfectly functional, was no longer providing the high standard of animal accommodation they require. The windows were single glazed and rather draughty, there was no insulation, and the roof occasionally leaked down one end so that some of the pens could not be used. To remedy this situation the entire building was clad with dark green box profile metal sheeting, and insulation was installed between the metal sheeting and the old walls. The windows were all replaced with double glazed UPVC ones, and a new roof was placed above the old one. This approach of enclosing the old building with the new one meant that cats could continue to be housed during the building works. Skylights were also installed in the roof. The result is warm, dry and well-lit accommodation for the cats awaiting adoption.

2. Staff Kitchen

Within the Cat Barn is a staff area with comfortable seating that is used not only by the staff, but also by the resident ‘site’ cats and any chickens that might wander in through the cat flaps. This arrangement is appreciated by both the staff and the cats, but the only food preparation area was also open to the felines. During 2023 a small, previously underused room with a sink was turned into a kitchen with cupboards donated by one of the Trustees, a fridge and a microwave. The staff are now able to prepare food and drinks without the assistance of the site cats!

3. Animal Care and Rehoming

Rehoming figures for 2023 are shown below:

Animal Admitted Returned Rehomed
Cat/Kitten 122 2 128
Rabbit 6 0 4
Guinea Pig 5 0 3
Equine 2 0 0
Other 5 0 0

During 2023 we took on two new equines, Susie (a lovely grey Connemara pony) and Rosie (a donkey that used to belong to one of our trustees, Lin Dutton). We lost several site cats (Mittens, Stan and Victor) as well as our pig Bella.

6

THE HUMANE EDUCATION SOCIETY

TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 (continued)

STATEMENT OF TRUSTEES RESPONSIBILITIES

Charity law 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 its financial activities for the period together with its assets and liabilities at the end of the period, and to adequately distinguish any material special trust or other restricted funds of the charity. In preparing these financial statements the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. They 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.

On behalf of the Trustees:

7

THE HUMANE EDUCATION SOCIETY INDEPENDENT REVIEWER'S REPORT FOR THE YEAR ENDED 310ECEMBER 2023 I report on the accounts the year ended 31 December 2023, whi¢h are set out on pages 10 to 20. RESPECTIVE RESPONSIBIUTIES OF TRUSTEES AND EXAMINER The charity's trustees are responsible for the preparation of the accounts. The charity's trustees con8iYer that an audit is not required for this year under section 144{21 of the Charitses Act 2011 Ilhe 2011 Act} and that an independent examination is needed. It is my responsibilty to.. - examine the accounts under section 145 of the 2011 Act - follow the procedures laid dovm in the general Difeclion$ given by the Charity Commission (under section 14515)Ib) of the 2011 Acll. and . st* whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S REPORT My examinalion was camed out in aw)rdanGe wlh the General Directions gwen by the Charity Commission. An examinatson i￿lUdeS a review of the accounting records kept by the tharity and a comparison of the aGwunts Presented with those reGords. 11 also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Iruslees concerning any such matters. The procedures undertaken do nol provide all the evldence that woutd be required in an audrt and consgquently no opinion is gNen as to whethgr the a¢counts present a'trua and fair vlew, and the report 1$ limited to those mattws set out in th8 statement telow. INDEPENDENT EXAMINER'S STATEMENT In wnneGtion with my examinat4on, no matter has come to my attentK)n.' 11) Which gives me reasonable cause to believe that in any material resFect the requlrements.. - to keep accounting records in accordance with sectK)n 130 of the 2011 Act,. and - to prepare ac£ounts which ￿)rd with the accounting recor(Is and comply with the accounting requirements of the 2011 Act have not been met or {21 To which, in my opinion, attention should be dM¥n order to enable a proper undeTstsnding of the accounts lo be re￿h9￿. MrA Pannell ACA CTA

THE HUMANE EDUCATION SOCIETY

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted/
Unrestricted/
Notes Total Funds
Total Funds
2023
2022
£
£
Income from
Donations and legacies :
Legacies 5,000
103,373
Subscriptions and donations 140,751
160,268
Investments (bank interest) 5,440
2,020
Total Income 151,191
265,661
Expenditure on :
Charitable Activities
2		 259,800
230,310
Total Expenditure 259,800
230,310
Net Income/(expenditure) on charitable activities (108,609)
35,351
Net gains (losses) on Portfolio Investment
5		 8,828
(58,347)
Total Net Income/(expenditure) for theyear (99,781)
(22,996)
Reconciliation of Funds
Total funds Brought forward 1,204,971
1,227,967
Total Funds Carried Forward 1,105,190
1,204,971

The notes on pages 12 - 17 form part of these financial statements

9

THE HUMANE EDUCATION SOCIETY

BALANCE SHEET
FOR THE YEAR ENDED 31 DECEMBER 2023
Notes
2023
2022
£
£
£
Fixed Assets
Tangible Assets
4
321,716
Investments
5
379,754		 BALANCE SHEET
FOR THE YEAR ENDED 31 DECEMBER 2023
Notes
2023
2022
£
£
£
Fixed Assets
Tangible Assets
4
321,716
Investments
5
379,754
Notes
2023
£ £
Fixed Assets
Tangible Assets
4		 296,563
Investments
5		 370,926
Total Fixed Assets 701,470 667,489
25,956
520,752
Debtors
6
10,480
Cash at bank and in hand
404,886
Total current Assets
415,366		 546,708
(9,226)
Creditors
amounts falling due within one year
7
(11,646)
Net Current Assets 403,720 537,482
Total Net Assets 1,105,190 1,204,971
1,105,190
The Funds of the Charity
Unrestricted Funds
9		 1,204,971

The notes on pages 12 - 17 form part of these financial statements

10

THE HUMANE EDUCATION SOCIETY

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023

Notes 2023 2022
£ £
Cash flows from operating activities:
Net cash provided by operating
activities
10		 (59,388) 217,354
Cash flows from Investing Activities
Interest Income 5,440 2,020
Purchase of Tangible Fixed Assets (61,918) (137,941)
Net Cash used in investing activities (56,478) (135,921)
Cash flows from financing activities
Change in cash and cash equivalents (115,866) 81,433
in the reporting period
Cash and cash equivalents at the 520,752 439,319
beginning of the reporting period
Cash and cash equivalents at the
11		 404,886 520,752
end of the reporting period

Approved on behalf of the Trustees

11

THE HUMANE EDUCATION SOCIETY

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES

1.1 Basis of preparation and assessment of going concern

The 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. 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 Charities Act 2011.

The charity constitutes a Public Benefit Entity as defined by FRS 102.

The financial statements have been prepared on the basis that this CIO (charity 1159571) and charity 207513 have always been part of the same reporting entity. Therefore, the assets and liabilities of charity 207513 (£200 cash at the bank) have been included in the balance sheet.

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern. There are no significant areas of judgements and key assumptions that affect items in the accounts except for depreciation which is detailed in note 1.8.

1.2 Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Income is only deferred when the criterion for income recognition has not been met, and occurs in the following circumstances:

1.3 Investment income

Interest on funds is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

12

THE HUMANE EDUCATION SOCIETY

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

1.4 Volunteers

In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts. Further details of the contribution made by volunteers can be found in the Trustees’ Annual Report.

1.5 Expenditure

Expenditure is included on an accrual basis and is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

1.6 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the Trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

1.7 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

1.8 Depreciation

Depreciation has been provided on tangible assets to write off their cost less estimated residual value over their expected useful economic lives as follows:

Land Not depreciated
Buildings 10% written down value
Motor vehicles 25% written down value
Animal welfare equipment 10% of the original cost
Furniture and office equipment 25% of the original cost

1.9 DEBTORS

Sundry debtors are recognised at the settlement amount. Prepayments are valued at the net amount prepaid.

1.10 CREDITORS

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

13

THE HUMANE EDUCATION SOCIETY

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

2.CHARITABLE ACTIVITIES

Animal Sanctuary expenses :
Feeding and care of horses and other animals
Blacksmith and veterinary fees
Salaries and NIC
Motor vehicle and travelling expenses
Rent, rates and water
Heating and lighting
Telephone
Insurance
Printing, postage and stationery
Bank and streamline charges
Advertising (fundraising)
Repairs and renewals
Sundry expenses
Depreciation
Loss on disposal of fixed assets
Accounting and other professional fees
3. STAFF COSTS
Salaries
National Insurance
Employer's pension contribution		 31 Dec
31 Dec
2023
2022
19,604
13,518
43,354
37,107
124,040
117,137
2,200
2,408
1,273
1,209
10,684
8,931
1,610
834
3,871
3,297
1,001
912
302
84
6,095
4,590
7,082
11,272
739
1,196
36,366
26,667
399
0
1,180
1,148
£259,800
£230,310
116,654
97,413
4,822
3,057
2,564
16,667
£124,040
£117,137

The average headcount of employees during the year was 5 (2022: 5)

The Trustees received no remuneration during the year (2022 : £0) and did not receive any expenses during the year (2022: £0)

No employee earned in excess of £60,000 in the current or previous year.

14

THE HUMANE EDUCATION SOCIETY

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

4. FIXED ASSETS

Cost
At 1 January 2023
Additions
Disposals
At 31 December 2023
Depreciation
At 1 January 2023
Charge in year
Disposals
At 31 December 2023
Net Book Value
At 31 December 2023
At 31 December 2022		 Sanctuary
Buildings
Motor
Vehicles
Animal
Welfare
Equipment
Fixtures &
Fittings
Total
£
£
£
£
£
571,936
37,170
30,491
34,510
674,107
61,400
0
0
518
61,918
-4,051
0
0
0
-4,051
629,285
37,170
30,491
35,028
731,974
304,705
32,043
13,721
27,075
377,544
28,218
1,282
3,049
3,817
36,366
-3,652
0
0
0
-3,652
329,271
33,325
16,770
30,892
410,258
300,014
3,845
13,721
4,136
321,716
267,231
5,127
16,770
7,435
296,563

15

THE HUMANE EDUCATION SOCIETY

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

5. INVESTMENT ASSETS

The charity holds an investment through Rowan Dartington investment advisers. This investment is valued at market value at 31 December 2021 in the Balance Sheet. Gains or losses in its value for the year are included in the SOFA.

2023 2022
6. DEBTORS
Prepayments and accrued income 8,579 23,533
Other debtors 1,901 2,423
–––––––– ––––––––
£10,480 £25,956
–––––––– ––––––––
7. CREDITORS: Amounts falling due within one year
Trade creditors 6,129 5,315
Accruals and deferred income 5,517 3,911
––––––– –––––––
£11,646 £9,226
–––––––– ––––––––

8. RELATED PARTY TRANSACTIONS

Aggregate donations by the trustees to the charity:

2023 2022 £18,985 £17,468

There are no outstanding balances with related parties as of 31 December 2023 (2022: £nil).

16

THE HUMANE EDUCATION SOCIETY

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

9. ANALYSIS OF FUNDS

Funds 1 Funds 31
Jan Income Expenditure Investment Dec
2023 Gain 2023
£ £ £ £ £
Unrestricted funds 1,204,971 151,191 259,800 8,828 1,105,190

The total net assets are allocated to the unrestricted fund, as there are no other fund types.

10. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net movement in funds
Adjustments for :
Depreciation charge
Loss on disposal of assets
(Gain)/loss in Valuation of Investment
Interest Income
(Increase)/decrease in Debtors
Increase/(decrease) in Creditors
Net Cash provided by operating activities
11. ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand
Total cash and cash equivalents		 2023
2022
£
£
(99,781)
(22,996)
36,366
26,667
399
0
(8,828)
58,347
(5,440)
(2,020)
15,476
156,038
2,420
1,318
(59,388)
217,354
2023
2022
£
£
404,886
520,752
404,886
520,752

The following pages do not form part of the statutory financial statements

17

THE HUMANE EDUCATION SOCIETY

REVENUE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023

Income
Legacies received/receivable
Subscriptions and donations
Interest on bank deposit accounts
Deduct Expenditure
(see separate schedule)
Excess of Income over Expenditure for the year
Change in value of portfolio investment
Net Income/(expenditure) for the year		 2023
£
5,000
140,751
5,440
151,191
259,800
(108,609)
8,828
(99,781)		 2022
£
103,373
160,268
2,020
265,661
230,310
35,351
(58,347)
(22,996)

This page does not form part of the statutory financial statements

18

THE HUMANE EDUCATION SOCIETY

EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023

EXPENDITURE
Animal Sanctuary Expenses
Feeding and care of horses and small animals
Blacksmith and veterinary fees
Wages, salaries and Social Security contributions
Motor vehicle and travelling expenses
Rent, rates and water
Heating and lighting
Telephone
Insurance
Printing, postage and stationery
Sundry expenses
Advertising (fundraising)
Repairs and renewals
Bank and Streamline Charges
Professional fees
-Accountancy
-Taxation, payroll & bookkeeping
-Other professional fees
Depreciation
-Buildings
-Motor vehicles & trailers
-Animal welfare equipment
-Furniture & office equipment
-Loss on disposal of Fixed Assets
Total Expenditure		 2023
£
19,604
43,354
124,040		 2023
£
186,998
34,555
1,482
36,765
259,800		 2022
£
13,518
37,107
117,137		 2022
£
2,200
1,273
10,684
1,610
3,871
1,001
739
6,095
7,082		 2,408
1,209
8,931
834
3,297
912
1,196
4,590
11,272		 167,762
302
1,121
59		 84
1,089
59		 34,649
28,218
1,282
3,049
3,817
399		 18,246
1,709
3,049
3,663		 1,232
26,667
230,310

This page does not form part of the statutory financial statements

19

THE HUMANE EDUCATION SOCIETY Approved on behalf of the Trustees C Reed. Tn￿kne 20