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2022-08-31-accounts

Page
Trustees' annual
report
Independent
examiner's
report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

Registered charity name Munchkins Miniature Miniature Miniature Shetland Rescue
Charity registration number 1160509
Principal office Morganhayes Farmhouse
Southleigh
Colyton
Devon
EX246RY
The trustees
T Marx
A Leggett Resigned 11 May 2022
N Hitchcock Resigned 9 September 2021
J Walters
M Dean Resigned 8January 2022
DrJ Richardson Resigned 9 December 2022
J Ward Resigned 14December 2022
C Harris Resigned 7 December 2022
A Foxcroft Appointed 15March 2023
K Lavery Appointed 5January 2023
Independent examiner Mr SJ Carrington FCA
For and on behalf of Westcotts (SW) LLP
Chartered Accountants
Timberly
South Street
Axminster
Devon
England
EX135AD

2022 2021
Unrestricted Restricted
funds funds Total funds Total funds
Note 2 2 2
Income and endowments
Donations
and legacies
4 93,301 8,000 101,301 94,558
Charitable
activities
5 7,192 7,192 17,033
Other trading
activities
6 15811 15,811 3,482
Investment
income
7 6 6 3
Total income 116,310 8,000 124,310 115,076
Expenditure
Expenditure
on charitable
activities 8,9 119,432 2,790 122,222 93,952
Total expenditure 119,432 2,790 122,222 93,952
Net income and net movement in funds (3,122) 5,210 2,088 21,124
Reconciliation
offunds
Total funds brought
forward
207,766 2,755 210,521 189,397
Total funds carried forward 204,644 7,965 212,609 210,521

31 August 202 2
2022 2021
Note 2
Fixed assets
Tangible fixed assets 15 141,235 149,511
Current assets
Stocks 16 1,351 487
Debtors 17 6,189 4,336
Cash at bank and in hand 66,295 58,951
73,835 63,774
Creditors: amounts falling due within one year 18 2,461 2,764
Net current assets 71,374 61,010
Total assets less current liabilities 212,609 210,521
Net assets 212,609 210,521
Funds ofthe charity
Restricted funds 7,965 2,755
Unrestricted funds 204,644 207,766
Total charity funds 19 212,609 210,521

value, over the useful econo mic
life of that asset
as follows as follows
Freehold
property
5%straight line
Fixtures and fittings 20%straight line
Motor vehicles 25% reducing balance
Field projects 10%straight line

Donations
and legacies
Unrestricted Restricted Total Funds
Funds Funds 2022
8 8
Donations 78,301 78,301
Grants receivable 15,000 8,000 23,000
Sponsorship
93,301 8,000 101,301

4. Donations an d legacie s
(continued)
Unrestricted Restricted Total Funds
Funds Funds 2021
2 2
Donations 68,828 68,828
Grants receivable 14,500 11,000 25,500
Sponsorship 230 230
83,558 11,000 94,558
5. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
2 2 2 2
Sale of goods/services as part of direct
charitable activities 7,192 7,192 17,033 17,033
6. Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
2 2 2
Fundraising events 15,811 15,811 3,482 3,482
7. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
2
Bank interest receivable 6 6 3 3

Expenditu re
on charitable
activities
by fund type
Unrestricted Restricted Total Funds
Funds Funds 2022
2 2
Charitable activities 62,543 62,543
Support costs 56,889 2,790 59,679
119,432 2,790 122,222
Unrestricted Restricted Total Funds
Funds Funds 2021
2 2
Charitable activities 38,665 7,500 46,165
Support costs 47,042 745 47,787
85,707 8,245 93,952

9. Expenditure on cha rita ble
activities
by activity type
Activities
undertaken Total funds Total fund
directly Support costs 2022 2021
2 2 2 E
Charitable
activities
62,543 59,679 122,222 93,952
10. Support costs
Total 2022 Total 2021
2
Premises 7,211 4,936
PayPal fees 1,585 2,311
General office 11,561 8,495
Human
resources
3,544 1,136
Governance costs 1,758 2,215
Depreciation 22,510 23,599
Sundry costs 673 219
Motor and travelling costs 1,840 1,614
Fundraising costs 8,997 3,202
59,679 47,727
11. Net income
Net income is stated after charging/(crediting):
2022 2021
2 2
Depreciation of tangible fixed assets 22,510 23,599

Freehold Fixtures and Motor Field
property fittings vehicles projects Total
2 2 2
Cost
At 1 September 2021 78,880 6,561 50,862 77,982 214,285
Additions 9,397 4,837 14,234
At 31 August 2022 78,880 15,958 50,862 82,819 228,519
Depreciation
At 1 September 2021 17,067 5,062 18,882 23,763 64,774
Charge for the year 3,944 2,289 7,995 8,282 22,510
At 31 August 2022 21,011 7,351 26,877 32,045 87,284
Carrying
amount
At 31 August 2022 57,869 8,607 23,985 50,774 141,235
At 31 August 2021 61,813 1,499 31,980 54,219 149,511
Stocks
2022 2021
6
Raw materials and consumables 1,351 487

Notes to t e Fi nancial Statements (continued)
Year ended 31 August 2022
17. Debtors
2022 2021
2 2
Prepayments and accrued income 6,189 4,036
Other debtors 300
6,189 4,336
18. Creditors: amounts falling due within one year
2022 2021
2 2
Trade creditors 1,396 1,609
Accruals and deferred income 1,065 1,155
2,461 2,764
19. Analysis of charitable funds
Unrestricted funds At At
1 September 31 August 20
2021 Income Expenditure 22
2
General funds 207,766 116,310 (119,432) 204,644
At At
1 September 31 August 20
2020 Income Expenditure 21
6 6 6 2
General funds 189,397 104,076 (85,707) 207,766
At At
1 September 31 August 20
Restricted
Funds
2021 Income Expenditure 22
2 6 6
Tesco Groundworks 666 (666)
Animal Friends Pet Insurance 3,000 (1,713) 1,287
Animal Rescue Foundation 2,089 (411) 1,678
Pets at Home Foundation
Hilda Holmes Trust 5,000 5,000
2,755 8,000 (2,790) 7,965
At At
1 September 31 August 20
2020 Income Expenditure 21
6 2 2
Tesco Groundworks 1,000 (334) 666
Animal Friends Pet Insurance 2,500 (2,500)
Animal Rescue Foundation 2,500 (411) 2,089
Pets at Home Foundation 5,000 (5,000)
Hilda Holmes Trust
11,000 (8,245) 2,755

Analysis of net as sets between funds
Unrestricted Restricted Total Funds
Funds Funds 2022
2 2
Tangible fixed assets 139,557 1,678 141,235
Current assets 67,548 6,287 73,835
Creditors less than 1 year (2,461) (2,461)
Net assets 204,644 7,965 212,609
Unrestricted Restricted Total Funds
Funds Funds 2021
Tangible fixed assets 147,422 2,089 149,511
Current assets 63,108 666 63,774
Creditors less than 1 year (2,764) (2,764)
Net assets 207,766 2,755 210,521