**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: - a) Select suitable accounting policies and apply them consistently - b) Make judgements and estimates that are reasonable and prudent - c) State whether the policies adopted are in accordance with the appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable accounting - standards, subject to any material departures disclosed and explained in the financial statements, and - d) Prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue in business. 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: - The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions, which must be met before the charity has unconditional entitlement. ## **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