## Section C: Notes to the accounts Trustees’ annual report for the period > Period start date 0 1 1 1 2 1 Period end date 3 1 1 0 2 2 > Charity name HELP HIKKADUWA STRAYS Charity No (if any) 1 1 5 9 8 7 2 ## Objectives and Activities |Objectives and Activities|||| |---|---|---|---| ||SORP
reference||N| |Summary of the purposes of the
charity as set out in its governing
document|Para 1.17|FEED, SPAY , NEUTER , VACCINATE AND
RELIEF SICKNESS / INJURY STRAY CATS
DOGS IN SRILANKA|| |Summary of the main activities
in relation to those purposes for
the public beneft, in particular,
the activities, projects or services
identifed in the accounts.|Para 1.17 and
1.19|FEEDING ROUNDS, VETERINARY CARE
FOR SICK/INJURED STRAYS AND
MONTHLY
SPAY/NEUTER/VACCINATE CLINICS|| |Statement confrming whether the
trustees have had regard to the
guidance issued by the Charity
Commission onpublic beneft|Para 1.18|ALL GUIDANCE HAS BEEN ADHERED
SET OUT BY THE CHARITY COMMISSIO
FOR ON PUBLIC BENEFIT|| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Policy on grant making|Para 1.38|| |Policy on social investment including
program related investment|Para 1.38|| |Contribution made by volunteers|Para 1.38|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 2 of 8 ## Achievements and Performance ||SORP
reference||
per| |---|---|---|---| |Summary of the main achievements
of the charity, identifying the
difference the charity’s work has
made to the circumstances of its
benefciaries and any wider benefts
to society as a whole.|Para 1.20|Hundreds of stray cats and dogs were fed,
spayed,neutered and vaccinated against
rabies, parvo, distemper and cat flu.
This reduces the overpopulation and helps
prevent the spread of rabies, parvo, distem
cat flu. It also helps prevent the spread of
TVT in the dog population.
In addition many stray cats and dogs were
treated for sickness and injury.|| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Achievements against objectives set|Para 1.41|| |Performance of fundraising activities
against objectives set|Para 1.41|| |Investment performance against
objectives|Para 1.41|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 3 of 8 ## Financial Review ||SORP
reference|| |---|---|---| |Review of the charity’s fnancial
position at the end of the period|Para 1.21|Funds are low and alternative ways to
generate funds is now needed.| |Statement explaining the policy for
holding reserves stating why they
are held|Para 1.22|Due to lack of funds received it is no longer
possible to reserve any funds.| |Amount of reserves held|Para 1.22|N/A| |Reasons for holding zero reserves|Para 1.22|N/A| |Details of fund materially in defcit|Para 1.24|N/A| |Explanation of any uncertainties
about the charity continuing as a
goingconcern|Para 1.23|Usual funding ways are no longe sufficient
and working on alternative plans.| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |The charity’s principal sources of
funds (including any fundraising)|Para 1.47|| |Investment policy and objectives
including any social investment
policy adopted|Para 1.46|| |A description of the principal risks
facing the charity|Para 1.46|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 4 of 8 ## Structure, Governance and Management |Description of charity’s trusts:|SORP
reference|| |---|---|---| |Type of governing document
(trust deed,royal charter)|Para 1.25|Trust Deed| |How is the charity constituted?
(e.gunincorporated association,CIO)|Para 1.25|unincorporated association| |Trustee selection methods including
details of any constitutional
provisions e.g. election to post
or name of any person or body
entitled to appoint one or more
trustees|Para 1.25|existing trustees to agree appoint of further
trustees| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Policies and procedures adopted for
the induction and training of trustees|Para 1.51|| |The charity’s organisational structure
and any wider network with which
the charityworks|Para 1.51|| |Relationship with any related parties|Para 1.51|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 5 of 8 ## Reference and Administrative details |Charity name|HELP HIKKADUWA STRAYS| |---|---| |Other name the charity uses|| |Registered charity number|1159872| |Charity’s principal address|CHAPEL HOUSE , WATER STREET, WIGTON, CUMBRIA
CA79AN| ## Names of the charity trustees who manage the charity |Trustee name|Office (if any)|Dates acted if not for
whole year|Name of person (or
body) entitled to appoint
trustee(if any)| |---|---|---|---| |RACHEL SCHOFIELD|||| |ELAINE BURNS|||| |PAUL HENNINGS|||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| Charity Accounts templates – Trustees’ annual report for the period October 2016 6 of 8 ## Reference and Administrative details (cont) Corporate trustees – names of the directors at the date the report was approved Director name ## Name of trustees holding title to property belonging to the charity |Trustee name|Dates acted if not for whole
year|| |---|---|---| |||| |||| |||| |||| |||| |||| Charity Accounts templates – Trustees’ annual report for the period October 2016 7 of 8 ## Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## Additional information (optional) Names and addresses of advisers (Optional information) Type of adviser Name Address ## Name of chief executive or names of senior staff members (Optional information) ## Exemptions from disclosure Reason for non-disclosure of key personnel details ## Other optional information Charity Accounts templates – Trustees’ annual report for the period October 2016 8 of 8 ## Declarations The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) RACHEL SCHOFIELD Position (eg Secretary, FOUNDER Chair, etc) Date 05/03/2023 Charity Accounts templates – Trustees’ annual report for the period October 2016 ## **Unaudited Financial Statements** **for the Year Ended 31 October 2022** **for** **Help Hikkaduwa Strays** **Help Hikkaduwa Strays** ## **Contents of the Financial Statements for the Year Ended 31 October 2022** ||**Page**| |---|---| |**General Information**|1| |**Chartered Accountants' Report**|2| |**Client Approval Certificate**|3| |**Trading and Profit and Loss Account**|4| |**Balance Sheet**|5| |**Notes to the Financial Statements**|6| **Help Hikkaduwa Strays General Information for the Year Ended 31 October 2022** ## **PROPRIETOR:** ## **ADDRESS:** ## **ACCOUNTANTS:** Miss Rachel Schofield Chapel House Water Street Wigton CA7 9AN Mike Egan & Co Chartered Accountants 168 Lee Lane Horwich Bolton Lancashire BL6 7AF Page 1 **Unaudited Financial Statements** **for the Year Ended 31 October 2022** ## **Chartered Accountants' Report to** ## **Help Hikkaduwa Strays** In accordance with our terms of engagement we have prepared for your approval the financial statements of Help Hikkaduwa Strays for the year ended 31 October 2022 on pages four to six from the accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook. This report is made solely to you, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Help Hikkaduwa Strays and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release TECH08/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than you for our work or for this report. You have approved the financial statements for the year ended 31 October 2022 and have acknowledged your responsibility for them, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for their compilation. We have not verified the accuracy or completeness of the accounting records or information and explanations you have given us and we do not, therefore, express any opinion on the financial statements. Mike Egan & Co Chartered Accountants 168 Lee Lane Horwich Bolton Lancashire BL6 7AF Date: ............................................. Page 2 **Unaudited Financial Statements** **for the Year Ended 31 October 2022** ## **Help Hikkaduwa Strays** ## **Client Approval Certificate** In accordance with the terms of engagement of Mike Egan & Co, I approve the financial statements for the year ended 31 October 2022 which comprise the Trading and Profit and Loss Account, the Balance Sheet and the related notes. I acknowledge my responsibility for the financial statements, including the appropriateness of the accounting basis as set out in note 1, and for providing Mike Egan & Co with all information and explanations necessary for their compilation. ........................................................................ Miss Rachel Schofield Date: ............................................. Page 3 **Help Hikkaduwa Strays** ## **Trading and Profit and Loss Account for the Year Ended 31 October 2022** |**Income**
Donations
**Cost of sales**
Other direct costs
**GROSS PROFIT**
**Expenditure**
Wages
Rates and water
Post and stationery
Motor expenses
Computer costs
Sundry expenses
Accountancy
**Finance costs**
Bank charges
**NET LOSS**|Year Ended
31/10/22
£
9,973
120
3,142
2,554
174
1,085
360|Period
1/11/19 to 31/10/21
£
£
£
32,704
27,914
18,790
11,860
13,914
16,054
8,265
110
4,046
5,200
261
69
360
17,408
18,311
(3,494)
(2,257)
36
72
(3,530)
(2,329)| |---|---|---| Page 4 ## **Help Hikkaduwa Strays** ## **Balance Sheet 31 October 2022** |Notes
**CURRENT ASSETS**
Cash in hand
**NET ASSETS**
**FINANCED BY**
**CAPITAL ACCOUNT**
2|2022
£
11,122
11,122
11,122|2021
£
14,652
14,652
14,652| |---|---|---| Page 5 **Help Hikkaduwa Strays** **Notes to the Financial Statements for the Year Ended 31 October 2022** ## 1. **ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements have been compiled on a basis which enables profits to be calculated in accordance with generally accepted accounting practice and which provides sufficient and relevant information to enable the completion of a tax return. ## 2. **CAPITAL ACCOUNT** |Brought forward
Less
Net loss|2022
£
14,652
(3,530)
11,122|2021
£
16,981
(2,329)
14,652| |---|---|---| Page 6 ## **Unaudited Financial Statements** **for the Year Ended 31 October 2022** **for** **Help Hikkaduwa Strays** **Help Hikkaduwa Strays** ## **Contents of the Financial Statements for the Year Ended 31 October 2022** ||**Page**| |---|---| |**General Information**|1| |**Chartered Accountants' Report**|2| |**Client Approval Certificate**|3| |**Trading and Profit and Loss Account**|4| |**Balance Sheet**|5| |**Notes to the Financial Statements**|6| **Help Hikkaduwa Strays General Information for the Year Ended 31 October 2022** ## **PROPRIETOR:** ## **ADDRESS:** ## **ACCOUNTANTS:** Miss Rachel Schofield Chapel House Water Street Wigton CA7 9AN Mike Egan & Co Chartered Accountants 168 Lee Lane Horwich Bolton Lancashire BL6 7AF Page 1 **Unaudited Financial Statements** **for the Year Ended 31 October 2022** ## **Chartered Accountants' Report to** ## **Help Hikkaduwa Strays** In accordance with our terms of engagement we have prepared for your approval the financial statements of Help Hikkaduwa Strays for the year ended 31 October 2022 on pages four to six from the accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook. This report is made solely to you, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Help Hikkaduwa Strays and state those matters that we have agreed to state to you in this report in accordance with ICAEW Technical Release TECH08/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than you for our work or for this report. You have approved the financial statements for the year ended 31 October 2022 and have acknowledged your responsibility for them, for the appropriateness of the financial reporting framework adopted and for providing all information and explanations necessary for their compilation. We have not verified the accuracy or completeness of the accounting records or information and explanations you have given us and we do not, therefore, express any opinion on the financial statements. Mike Egan & Co Chartered Accountants 168 Lee Lane Horwich Bolton Lancashire BL6 7AF Date: ............................................. Page 2 **Unaudited Financial Statements** **for the Year Ended 31 October 2022** ## **Help Hikkaduwa Strays** ## **Client Approval Certificate** In accordance with the terms of engagement of Mike Egan & Co, I approve the financial statements for the year ended 31 October 2022 which comprise the Trading and Profit and Loss Account, the Balance Sheet and the related notes. I acknowledge my responsibility for the financial statements, including the appropriateness of the accounting basis as set out in note 1, and for providing Mike Egan & Co with all information and explanations necessary for their compilation. ........................................................................ Miss Rachel Schofield Date: ............................................. Page 3 **Help Hikkaduwa Strays** ## **Trading and Profit and Loss Account for the Year Ended 31 October 2022** |**Income**
Donations
**Cost of sales**
Other direct costs
**GROSS PROFIT**
**Expenditure**
Wages
Rates and water
Post and stationery
Motor expenses
Computer costs
Sundry expenses
Accountancy
**Finance costs**
Bank charges
**NET LOSS**|Year Ended
31/10/22
£
9,973
120
3,142
2,554
174
1,085
360|Period
1/11/19 to 31/10/21
£
£
£
32,704
27,914
18,790
11,860
13,914
16,054
8,265
110
4,046
5,200
261
69
360
17,408
18,311
(3,494)
(2,257)
36
72
(3,530)
(2,329)| |---|---|---| Page 4 ## **Help Hikkaduwa Strays** ## **Balance Sheet 31 October 2022** |Notes
**CURRENT ASSETS**
Cash in hand
**NET ASSETS**
**FINANCED BY**
**CAPITAL ACCOUNT**
2|2022
£
11,122
11,122
11,122|2021
£
14,652
14,652
14,652| |---|---|---| Page 5 **Help Hikkaduwa Strays** **Notes to the Financial Statements for the Year Ended 31 October 2022** ## 1. **ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements have been compiled on a basis which enables profits to be calculated in accordance with generally accepted accounting practice and which provides sufficient and relevant information to enable the completion of a tax return. ## 2. **CAPITAL ACCOUNT** |Brought forward
Less
Net loss|2022
£
14,652
(3,530)
11,122|2021
£
16,981
(2,329)
14,652| |---|---|---| Page 6