## **Second Chance Animal Rescue** 

**Trustees Annual Report and Annual Accounts For the year ended 31[st] December 2021** 



## **Second Chance Animal Rescue** 

**For the year ended 31[st] December 2021** 

## **Contents** 

## **3. Reference and Administrative Information** 

**4. Trustees Annual Report** 

**6. Financial Review and Accounting Policies** 

**9. Income & Expenditure** 

## **10. Assets & Liabilities** 

## **11. Notes to the Accounts** 

## **12. Statement of Financial Activities** 

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## **Second Chance Animal Rescue For the year ended 31[st] December 2020** 

## **Reference and Administrative Information** 

Charity Name: Second Chance Animal Rescue Also known as: SCAR Charity Registration Number: 1160126 Registered Address: Bournwoods Stones Cross Road Crockenhill BR8 8LT Website: www.scar-crockenhill.org Email: info@scar-crockenhill.org 

## **Management Committee** 

John Ranger Chair Susan Brady Charles Ranger Kara Lee Linda Burns 

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## **Trustees Report January 2021 – December 2021** 

The trustees are pleased to present their annual report for the year ended 31[st] December 2021. The financial statements comply with the Charities Act 2011, Companies Act 2006, Accounting and Reporting by Charities; Statement of Recommended Practice (Sorp 2015) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1"January 2015). 

## **Objectives of the Charity** 

Second Chance Animal Rescue (CIO governed by Constitution) is a public benefit entity which aims to rescue, rehabilitate and rehome animals that have been abandoned, neglected or abused.  We aim to relieve the suffering of animals in need by providing appropriate care, protection, treatment and security. 

We are committed to raising awareness of animal welfare in general and the prevention of cruelty and suffering among animals through working with the public.  We also support the therapeutic value of involvement with animals by encouraging volunteering, particularly for members of the community with physical and mental disabilities or who are socially isolated. 

## **Main Activities of the Charity** 

To rescue, rehabilitate and rehome animals suffering from abuse or neglect.  If animals cannot be rehomed they are provided a home at the rescue for the remainder of their natural lives. 

To take part in external events such as fetes and school/uniform groups activities, to raise awareness of animal welfare to members of the public. 

To provide volunteering opportunities to a diverse range of people, providing experience of working with animals and the opportunity to be part of the team. 

## **Achievements and Performance** 

This year has been a challenging one as the Covid-19 pandemic continued and changing guidelines meant a frequently changing environment.  The pandemic has also begun putting increased pressure on funding and we have begun to see increasing requests to take in animals towards the end of the year.  Many of our plans for the year were again put on hold to enable us to focus on responding to the pandemic and accompanying guidelines as well as continuing to support as many people in our community as possible. 

We gradually began attending events towards the end of the year as well as restarting our own fundraising efforts but have been unable to restart our experiences which has seen a drop in our earned income for the year.  We are very pleased that our new Santa’s Grotto and Christmas Fete went incredibly well for our first year and will be looking at ways to improve and expand on this in coming years as an income stream. 

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We have continued to renovate animal enclosures through the year and focussed on stabilising our volunteering team and streamlining our processes.  Toward the end of the year, we began to also see an increase in requests to rehome pets as people began going back to work or began to feel the financial impacts of the pandemic.  We anticipate that requests will continue to increase through the next year and are working to enable us to support as many people and animals as we can. 

This year we have once again been supported by Support Adoption for Pets (and our local Pets at Home store) whose support continues to be invaluable; through donations, fundraising and awareness raising we are incredibly grateful for all of their support.  We are also very grateful to Battersea Dogs Home for their grant to enable us to digitalise our administration and fundraising.  With their support we have been able to develop cloud based digital systems reducing our administration time and have purchased mobile card devices enabling us to take card payments.  Due to the reduction of cash being used this has been vital to our fundraising and rehoming and has helped us to increase our donations through the year. 

We would also like to thank all of our supporters; whether they support us through financial donations, donations of items, come to our events or share our social media posts we are grateful for everybody’s support.  Even the smallest individual donation makes a significant impact in our ability to continue rescuing as many animals as we have, and we are incredibly grateful to everybody who supports us in such a range of ways. 

Of course, as a charity run entirely by volunteers, we must also thank them all for their unwavering support throughout the year and their dedication to our animals.  Without them we would not be able to rescue and rehabilitate so many animals and we are truly grateful to every volunteer who dedicates their time to improving the lives of animals and local people. 

Over the coming year we will focus on continuing to improve our administration processes to reduce administration time, increasing our fundraising events and continuing to develop new fundraising streams to help us support more animals.  We will also be seeking to increase our use of Gift Aid as well as continuing our own fundraising events at our site.  As we foresee that it may continue to be a difficult year we will also be continuing to try to increase our awareness raising and support for local people. 

## **Governance** 

New trustees are appointed through either an application process or through invitation to join the board based on skills and experience.  They are inducted through a buddying system with existing trustees.  The charity is run solely by volunteers and employs no paid staff.  At present the trustees are responsible for decisions and day to day management. 

The trustees are confident that they have complied with their duty to have due regard to the commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant. 

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## **Notes Forming Part of the Financial Statement** 

## **Financial Review** 

Our overall income this year was slightly lower than last, and several income generation streams were impacted by the pandemic.  Not continuing to run experiences and the reduction of rehoming animals at the start of the year saw the larger drops in income, as did a pausing our trust and foundation applications to focus on day-to-day operations. 

However, other areas of our income increased this year such as general donations and livery.  Being able to accept card payments and donations has significantly helped our fundraising efforts and we will continue to expand the use of this technology in the coming year.  We are also keen to increase the number of events we attend and also that we host ourselves as part of our fundraising effort now that pandemic restrictions are not impacting these as much. 

Several areas of expenditure increased again this year, such as hay and straw, veterinary costs and fuel of which most can be attributed rising prices due to the pandemic and the increased demand.  As it is likely that these costs will continue to rise we are working to try to reduce expenditure where we can and ensure that we are running as efficiently as possible. 

## **Accounting Policies** 

The principal accounting policies are summarised below.  The accounting policies have been applied consistently through the year and in the preceding year. 

## **Basis of accounting** 

These accounts 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 accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011. 

## **Fund accounting** 

- Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 

- Designated funds are unrestricted funds earmarked by the Trustees for particular purposes – the charity has no designated funds in this period. 

- Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal – the charity has no designated funds in this period. 

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## **Incoming resources** 

All incoming resources are included in the statement of financial activities when the charity is entitled to, or virtually certain to receive, the income and the amount can be quantified with reasonable accuracy.  The following policies are applied to particular categories of income: 

- Voluntary income is received by way of grants, donations and gifts and is included in full in the Financial Statements when receivable.  Grants where entitlement is not conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant. 

- Donated services and facilities are included at the value to the charity where this can be quantified.  The value of services provided by volunteers has not been included in these accounts. 

- Any tax recoverable from Gift Aid income is reflected in the accounts in the year in which it is received. 

## **Resources expended** 

- Expenditure is recognised on a cash basis. 

- Costs of generating funds comprise the costs associated with attracting voluntary income. 

- Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities.  It includes costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

- Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the Independent Review fees linked to the strategic management of the charity. 

## **Statement of Cash Flow** 

As Second Chance Animal Rescue is not considered a larger charity a Statement of Cash Flow is not required. 

## **Fixed assets** 

Fixed assets are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £100 are not capitalised.  Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life, which in all cases is estimated at 4 years.  Impairment reviews are carried out as and when evidence comes to light that 

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the recoverable amount of a functional asset is below it5 net book value due to damage,
obsolescence, or other relevant factors.
Whilst the trustees had prevlously committed to trying to hold reserves of 3 months running
COSts In case of an emergency or a sudden change In our income. due to the Covid 19
pandemic which resulted in risin8 costs, risin8 demand5 but reduced income we have now
revised our reserves policy. We will be seeking to maintain between 3 and 6 months
reserves to enable us to adequately ensure the wellbeing of our animals in the event of the
organisation being unable to continue.
John Ran8er
Chairman on behalf of
Board of Trustees
Second Chance AnSmal Rescue

## **Second Chance Animal Rescue Income & Expenditure for the year ending 31[st] December 2021** 

||**2021**|2020|
|---|---|---|
||**£**|£|
|REVENUE|**128,795**|132,704|
|Expenses|**(127,891)**|(115,221)|
||**_______**|_______|
|NET INCOME BEFORE INTEREST|**904**|17,483|
|Interest Received & Other Income|**3**|6|
||**________**|________|
|NET INCOME BEFORE TAXATION|**907**|17,489|
|Taxation|**-**|-|
||**________**|________|
|NET INCOME FOR THE PERIOD|**907**|17,489|
||**=======**|=======|



9 



## **Second Chance Animal Rescue Assets & Liabilities As at 31[st] December 2021** 

||Notes|**2021**|2020|
|---|---|---|---|
|||**£**|£|
|FIXED ASSETS||||
|Land & Buildings|1|**0**|0|
|Tangible Assets|1|**3,486**|2,925|
|||**________**|________|
|||**3,486**|2,925|
|CURRENT ASSETS||||
|Cash at Bank and in Hand||**40,642**|39,867|
|Petty Cash||**57**|486|
|||**________**|________|
|||**40,699**|40,353|
|CREDITORS – Amounts Falling||**0**|0|
|Due Within One Year||**________**|________|
|NET CURRENT ASSETS / (LIABILITIES)||**40,699**|40,353|
|||**________**|________|
|TOTAL ASSETS LESS CURRENT LIABILITES||**44,185**|43,278|
|PROVISIONS FOR LIABILTIES||**-**|-|
|||**_______**|_______|
|NET ASSETS||**44,185**|43,278|
|||**=======**|=======|
|RESERVES||||
|Brought forward||**43,278**|25,789|
|Surplus||**907**|17,489|
|||________|________|
|TOTAL RESERVES||**44,185**|43,278|
|||**========**|========|



10 



## **Notes to the Accounts** 

## 1. TANGIBLE FIXED ASSETS 

||Land &|||
|---|---|---|---|
||Buildings|<br>Equipment|<br>Total|
||£|£|£|
|COST||||
|As at 31.12.20|2,000|10,970|12,970|
|Additions|0|2,048|2,048|
|Disposals|(0)|(0)|(0)|
||________|________|________|
|At 31.12.21|2,000|13,018|15,018|
||________|________|________|
|DEPRECIATION||||
|As at 31.12.20|2,000|8,045|10,045|
|Charge for Year|-|1,487|1,487|
|Disposals|(0)|(0)|(0)|
||________|________|________|
|At 31.12.21|2,000|9,532|11,532|
||________|________|________|
|NET BOOK VALUE||||
|At 31.12.21|0|3,486|3,486|
|At 31.12.20|0|2,925|2,925|
||========|========|========|



2. RECONCILIATION OF MOVEMENT IN RESERVES 

||Income||
|---|---|---|
||Account||
|||Total|
||£|£|
|As at 31.12.20|43,278|43,278|
|Net Income for period|907|907|
||________|________|
|As at 31.12.21|44,185|44,185|
||=======|=======|



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## **Statement of Financial Activities** 

|||**2021**||2020|
|---|---|---|---|---|
||**£**|<br>**£**|£|£|
|REVENUE|||||
|Voluntary Income|**103,041**||90,027||
|Rehoming Donations|**3,568**||5,188||
|Livery|**10,575**||8,301||
|Donations from Trusts|**10,869**||21,601||
|Earned Income|**742**||7,587||
|Bank Interest Received|**3**||6||
|||**________**||________|
|TOTAL INCOME||**128,798**||132,710|
|EXPENDITURE|||||
|Advertising/Marketing|**103**||-||
|Animal Feed|**7,525**||8,814||
|Bank/Donation Charges|**514**||896||
|Hay & Straw|**32,970**||28,073||
|Insurance|**2,416**||1,684||
|Telephone|**80**||-||
|Printing, Post & Stationary|**363**||471||
|Motor Expenses|**14,350**||11,917||
|IT costs|**874**|<br>|367||
|Vet & Medical Expenses|**7,247**||4,106||
|General Animal Expenses|**2,488**||3,995||
|Fundraising Expenses|**815**||765||
|Small Tools|**701**||1,109||
|Sundry Expenses|**1,524**||862||
|Depreciation|**1,487**||2,052||
|Building Supplies/Maintenance|**16,294**||13,730||
|Equipment Hire|**-**||340||
|Rent|**38,140**||36,040||
||**_________**||_________||
|||**127,891**||115,221|
|||**________**||________|
|NET SURPLUS||**907**||17,489|
|||**=======**||=======|



The charity holds no designated or restricted funds in this accounting period 

12 



Independent Examinerfs Ststement
To the Trustees of Second Chance Animal Rescue
Year endlng 31" December 2021
I report on the accounts forthe year ended 31 December 2021 set out on pages 9 to 12
which have been prepared in accordance with the Charities Act 2011 (the Charitles Act).
Respertive responsibilities of trustees and emamlner
The charlty's trustees are responsible for the preparation of the accounts in accordance with
the Charities Act. The charit￿$ trustees consider that an audit is not required for this year
under section 144 of the Charitles Act and that an independent examination 15 needed. l am
qualified to undertake the examination by being a quallfled member of the Association of
Chartefed Certified Accountants.
Havin8 Satisfied myself that the charlty Is not subject to audlt under company law and is
eli8lble for independent examlnation it is my responsibility to:
examine the accounts under section 145 of the Charltles Act,
follow the applicable Directlons 8lven by the Charity Commission {under section
145151{bl of the Charities Act, and
state whether particular matter5 have come to my attention
Basls of Independent examlnerfs ststement
My examinatlon was carried out in accordance with 8eneral Dlrections glven by the Charlty
Commission. An examination includes a review of the accountlng records kept by the
charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual Items or dlsclosures in the accounts. and seeking explanation5
from the trustees concemlng any such matters. The procedures undertaken do not provlde
all the evidence that would be requlred In an audlt. and consequently no opinion is given as
to whether the accounts present a 'true and fairf view and the report 15 limited to those
matters set out In the statement below.
Independent examlnerfs rtatement
In connection with my examination, no material m3tter5 have come to my attention whlch
8ives me cause to believe that, in any material respect:
the accountlng records were not kept in accordance with section 130 of the Charitles
Art; or
the accounts dld not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Reportsl Regulations 2(J)8
otherthan any requirement that the accounts 8lve a 'true and fairf vlew whlth is not a
matter considered as part of an independent examination.
I have no concems and have come across no other matter5 in connettlon wfth the
examination to which attention should be drawn in this report in order to enable a proper
understandin8 of the accounts to be reached.
aul Barker. FCCA
154 Widmore Road
Bromley, Kent
BRI 38P
Date..