| Page | |||
|---|---|---|---|
| Trustees' annual report |
|||
| Independent examiner's report |
to the trustees | ||
| Statement offinancial activities |
|||
| Statement offinancial position |
10 | ||
| Statement ofcash flows | |||
| Notes to the financial statements | 12 | ||
| The following pages do not form part ofthe |
financial statements | ||
| Detailed statement offinancial |
activities | 24 | |
| Notes to the detailed statement | offinancial | activities | 26 |
| Registered | charity name | charity name | Animal Concern Cumbria | Animal Concern Cumbria |
|---|---|---|---|---|
| Charity registration | number | 1161354 | ||
| Principal office | The Mary Irwin Centre | |||
| Marlborough | Lonning | |||
| Egremont | ||||
| CA22 2UA | ||||
| Cumbria | ||||
| The trustees | ||||
| Mr D Hallett | ||||
| Mr I Hodgson |
||||
| Mrs I Heaslip | ||||
| Ms J McGill | ||||
| CEO —Lyz Turner-Dow | ||||
| Independent | examiner | lan Scott BA(hons), FCA, DChA Saint a Co. | ||
| 12/13 Church | Street | |||
| Whiteh ave n | ||||
| Cumbria | ||||
| CA28 7AY |
| 2021 | 2020 | |||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | |||||||
| funds | funds | Total funds | Totalfunds | |||||
| Note | f | E | E | E | ||||
| Income and endowments | ||||||||
| Donations | and legacies | 4 | 867,380 | 1,409 | 868,789 | 1,242,512 | ||
| Other trading activities |
5 | 2,400 | 2,400 | 3,472 | ||||
| Investment | income | 6 | 2,062 | 2,062 | 4,604 | |||
| Total income | 871,842 | 1,409 | 873,251 | 1,250,588 | ||||
| Expenditure | ||||||||
| Expenditure | on charitable | activities | 7,8 | 126,615 | 126,615 | 154,780 | ||
| Other expenditure | 10 | 26,071 | 26,071 | 33,228 | ||||
| Total expenditure | 152,686 | 152,686 | 188,008 | |||||
| Net income | and net movement | in funds | 719,156 | 1,409 | 720,565 | 1,062,580 | ||
| Reconciliation offunds | ||||||||
| Total funds | brought forward |
1,941,651 | 15,150 | 1,956,801 | 894,221 | |||
| Total funds | carried forward | 2,660,807 | 16,559 | 2,677,366 | 1,956,801 |
| 2021 | 2020 | |||||
|---|---|---|---|---|---|---|
| Note | 6 | 6 | ||||
| Fixed assets | ||||||
| Tangible fixed assets | 15 | 855,555 | 526,805 | |||
| Current assets | ||||||
| Debtors | 16 | 796,237 | 143,646 | |||
| Cash at bank | and in |
hand | 1,092,354 | 1,331,368 | ||
| 1,888,591 | 1,475,014 | |||||
| Creditors: amounts | falling due within one year | 17 | 66,780 | 45,018 | ||
| Net current | assets | 1,821,811 | 1,429,996 | |||
| Total assets | less current liabilities | 2,677,366 | 1,956,801 | |||
| Net assets | 2,677,366 | 1,956,801 | ||||
| Funds ofthe | charity | |||||
| Restricted funds |
16,559 | 15,150 | ||||
| Unrestricted | funds | 2,660,807 | 1,941,651 | |||
| Total charity | funds | 20 | 2,677,366 | 1,956,801 |
| Year | ended 31December 2 | 021 | ||
|---|---|---|---|---|
| 2021 | 2020 | |||
| f | 6 | |||
| Cash flows from operating | activities | |||
| Net income | 720,565 | 1,062,580 | ||
| Adjustments for: |
||||
| Depreciation oftangible fixed assets |
12,971 | 16,674 | ||
| Government grant income |
(1,248) | (6,276) | ||
| Other interest receivable and similar income |
(2,062) | (4,604) | ||
| Accrued (income)/expenses | (735,870) | 3,700 | ||
| Changesin: | ||||
| Trade and other debtors | 97,409 | (138,399) | ||
| Trade and other creditors | 7,632 | 35,605 | ||
| Cash generated from operations |
99,397 | 969,280 | ||
| Interest received | 2,062 | 4,604 | ||
| Net cash from operating activities |
101,459 | 973,884 | ||
| Cash flows from investing | activities | |||
| Purchase oftangible assets | (341,721) | (89,495) | ||
| Net cash used in investing |
activities | (341,721) | (89,495) | |
| Cash flows from financing | activities | |||
| Government grant income |
1,248 | 6,276 | ||
| Net cash from financing activities |
1,248 | 6,276 | ||
| Net (decrease)/increase in cash and cash equivalents |
(239,014) | 890,665 | ||
| Cash and cash equivalents | at beginning | ofyear | 1,331,368 | 440,703 |
| Cash and cash equivalents | at end ofyear | 1,092,354 | 1,331,368 |
| Unrestricted | Restricted | Total | Funds | ||||
|---|---|---|---|---|---|---|---|
| Funds | Funds | 2021 | |||||
| 6 | 6 | f | |||||
| Donations | |||||||
| Donations | 10,321 | 1,409 | 11,730 | ||||
| Adoption | gt | rehoming | fees | 923 | 923 |
| Unrestricted | Restricted | Total Funds | |||||
|---|---|---|---|---|---|---|---|
| Funds | Funds | 2021 | |||||
| f | f | f | |||||
| Legacies | |||||||
| Legacies | 847,888 | 847,888 | |||||
| Grants | |||||||
| Grants receivable | 7,000 | 7,000 | |||||
| Government | grant income | 1,248 | 1,248 | ||||
| 867,380 | 1,409 | 868,789 | |||||
| Unrestricted | Restricted | Total Funds | |||||
| Funds | Funds | 2020 | |||||
| f | f | f | |||||
| Donations | |||||||
| Donations | 37,004 | 150 | 37,154 | ||||
| Adoption 8 | rehoming | fees | 3,175 | 3,175 | |||
| Legacies | |||||||
| Legacies | 1,170,907 | 1,170,907 | |||||
| Grants | |||||||
| Grants receivable | 10,000 | 15,000 | 25,000 | ||||
| Government | grant income | 6,276 | 6,276 | ||||
| 1,227,362 | 15,150 | 1,242,512 | |||||
| Other trading | activities | ||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||
| Funds | 2021 | Funds | 2020 | ||||
| f | f | f | f | ||||
| Fundraising | events | 2,400 | 2,400 | 3,472 | 3,472 | ||
| Investment | income | ||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||
| Funds | 2021 | Funds | 2020 | ||||
| f | f | f | f | ||||
| Bank interest | receivable | 2,062 | 2,062 | 4,604 | 4,604 |
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
|---|---|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | |||
| f | f | f | ||||
| Provision | of Animal | Welfare Services | 71,413 | 71,413 | 84,289 | 84,289 |
| Support | costs | 55,202 | 55,202 | 70,491 | 70,491 | |
| 126,615 | 126,615 | 154,780 | 154,780 |
| Activities | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| undertaken | Total funds | Total fund | |||||||||
| directly | Support costs | 2021 | 2020 | ||||||||
| f | f | f | f | ||||||||
| Provision of Animal | Welfare Services | 71,413 | 55,202 | 126,615 | 154,780 | ||||||
| 9. | Analysis ofsupport | costs | |||||||||
| Provision of | |||||||||||
| Animal | |||||||||||
| Welfare | |||||||||||
| Services | Total 2021 | Total 2020 | |||||||||
| f | f | f | |||||||||
| Staff costs | 22,016 | 22,016 | 18,613 | ||||||||
| Premises | 10,040 | 10,040 | 18,317 | ||||||||
| Communications | and | IT | 2,224 | 2,224 | 2 223 | ||||||
| Finance costs | 20,922 | 20,922 | 31,338 | ||||||||
| 55,202 | 55,202 | 70,491 | |||||||||
| 10. | Other expenditure | ||||||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||||||
| Funds | 2021 | Funds | 2020 | ||||||||
| f | f | f | f | ||||||||
| Irrecoverable | VAT | 26,071 | 26,071 | 33,228 | 33,228 | ||||||
| 11. | Net income | ||||||||||
| Net income is | stated | after charging/(crediting): | |||||||||
| 2021 | 2020 | ||||||||||
| f | f | ||||||||||
| Depreciation | oftangible | fixed assets | 12,971 | 16,674 |
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| E | f | ||||
| Fees payable | to the independent | examiner for: | |||
| Independent | examination ofthe financial statements |
3,500 | 5,680 | ||
| Staff costs | |||||
| The totalstaff costs and | employee | benefits for the reporting | period are analysed | as follows: | |
| 2021 | 2020 | ||||
| E | f | ||||
| Wages and salaries | 71,794 | 60,568 | |||
| Employer contributions | to pension | plans | 1,594 | 1,236 | |
| 73,388 | 61,804 |
| Land and | User defined | |||
|---|---|---|---|---|
| buildings | Equipment | asset | Total | |
| E | E | E | E | |
| Cost | ||||
| At 1January 2021 | 479,107 | 35,460 | 88,947 | 603,514 |
| Additions | 699 | 341,022 | 341,721 | |
| At 31December 2021 | 479,107 | 36,159 | 429,969 | 945,235 |
| Depreciation | ||||
| At 1January 2021 | 44,914 | 31,795 | 76,709 | |
| Charge for the year | 9,582 | 3,389 | 12,971 | |
| At 31December 2021 | 54,496 | 35,184 | 89,680 | |
| Carrying amount | ||||
| At 31December 2021 | 424,611 | 975 | 429,969 | 855,555 |
| At 31December 2020 | 434,193 | 3,665 | 88,947 | 526,805 |
| 2021 | 2020 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| f | f | ||||||||||
| Contracted | for | but | not | provided | for | in | the | financial | statements | 270,000 | 498,289 |
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| f | f | ||||
| Prepayments | and accrued income | 750,000 | 142,044 | ||
| Other debtors | 46,237 | 1,602 | |||
| 796,237 | 143,646 | ||||
| Creditors: amounts | falling due within one year | ||||
| 2021 | 2020 | ||||
| E | f | ||||
| Trade creditors | 43,926 | 28,381 | |||
| Accruals and deferred | income | 19,810 | 5,680 | ||
| Social security | and | other taxes | 2,716 | 1,143 | |
| Other creditors | 328 | 9,814 | |||
| 66,780 | 45,018 |
| The amounts | recognised in the financi |
al statements for govern |
ment grants are as foll |
ows: |
|---|---|---|---|---|
| 2021 | 2020 | |||
| E | f | |||
| Recognised | in income from donations | and legacies: | ||
| Government | grants income | 1,248 | 6,276 |
| At | At | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| 1January | 202 | 31December | |||||||
| 1 | Income | Expenditure | 2021 | ||||||
| f | f | f | f | ||||||
| General funds | 1,941,651 | 871,842 | (152,686) | 2,660,807 | |||||
| At | At | ||||||||
| 1January | 202 | 31December | |||||||
| f | 0 | Income f |
Expenditure f |
2020 f |
|||||
| General funds | 894,221 | 1,235,438 | (188,008) | 1,941,651 | |||||
| Restricted | funds | ||||||||
| At | At | ||||||||
| 1January 202 | 31December | ||||||||
| 1 | Income | Expenditure | 2021 | ||||||
| E | f | f | f | ||||||
| Restricted | Fund | -desc in a/cs | 15,150 | 1,409 | 16,559 | ||||
| At | At | ||||||||
| 1January 202 | 31December | ||||||||
| 0 | Income | Expenditure | 2020 | ||||||
| f | f | f | f | ||||||
| Restricted | Fund | -desc in a/cs | 15,150 | 15,150 | |||||
| 21. | Analysis ofnet assets between | funds | |||||||
| Unrestricted | Restricted | Total Funds | |||||||
| Funds | Funds | 2021 | |||||||
| f | f | f | |||||||
| Tangible fixed assets | 840,405 | 15,150 | 855,555 | ||||||
| Current Assets | 1,887,182 | 1,409 | 1,888,591 | ||||||
| Creditors | less than 1year | (66,780) | (66,780) | ||||||
| Net assets | 2,660,807 | 16,559 | 2,677,366 | ||||||
| Unrestricted | Restricted | Total Funds | |||||||
| Funds | Funds | 2020 | |||||||
| f | f | f | |||||||
| Tangible fixed assets | 526,805 | 526,805 | |||||||
| Current Assets | 1,459,864 | 15,150 | 1,475,014 | ||||||
| Creditors | less than 1year | (45,018) | (45,018) | ||||||
| Net assets | 1,941,651 | 15,150 | 1,956,801 |
| At | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| At | 1Jan 2021 | Cash flows | 31Dec | 2021 | ||||||
| E | E | E | ||||||||
| Cash | at | bank | and | in | hand | 1,331,368 | (239,014) | 1,092,354 |
| Year ended 31D | ecember 2021 | ||
|---|---|---|---|
| 2021 | 2020 | ||
| 6 | 6 | ||
| Income and endowments | |||
| Donations and legacies |
|||
| Donations | 11,730 | 37,154 | |
| Adoption gt rehoming |
fees | 923 | 3,175 |
| Legacies | 847,888 | 1,170,907 | |
| Grants receivable | 7,000 | 25,000 | |
| Government grant income |
1,248 | 6,276 | |
| 868,789 | 1,242,512 | ||
| Other trading activities | |||
| Fundraising events |
2,400 | 3,472 | |
| Investment income |
|||
| Bank interest receivable | 2,062 | 4,604 | |
| Total income | 873251 | 1250 588 |
| Year ended 31Decem | ber 2021 | |||
|---|---|---|---|---|
| 2021 | 2020 | |||
| E | f | |||
| Expenditure | ||||
| Expenditure on charitable |
activities | |||
| Wages and salaries | 71,794 | 60,568 | ||
| Pension costs | 1,594 | 1,236 | ||
| Rates and water | 630 | 294 | ||
| Light and heat | 1,837 | 1,669 | ||
| Repairs and maintenance | 2,191 | 10,408 | ||
| Insurance | 2,652 | 3,323 | ||
| Vehicle leasing/hire | 3,600 | |||
| Other motor/travel | costs | 2,089 | 1,110 | |
| Legal and professionalfees | 21,341 | 27,763 | ||
| Telephone | 2,224 | 2,223 | ||
| Other office costs | 2,730 | 2,623 | ||
| Depreciation | 12,971 | 16,674 | ||
| Bank charges | 246 | 200 | ||
| Vet fees | 1,939 | 14,526 | ||
| Feed and other supplies | 2,377 | 8,563 | ||
| 126,615 | 154,780 | |||
| Other expenditure | ||||
| Irrecoverable VAT |
26,071 | 33,228 | ||
| Total expenditure | 152,686 | 188,008 | ||
| Net income | 720,565 | 1,062,580 |
| Year ended | 31 | Dece | mber 2021 | ||||
|---|---|---|---|---|---|---|---|
| 2021 | 2020 | ||||||
| E | E | ||||||
| Expenditure on charitable |
activities | ||||||
| Provision ofAnimal Welfare Services | |||||||
| Activities undertaken directly |
|||||||
| Direct charitable | activity - wages/salaries | 50,256 | 42,398 | ||||
| Direct charitable | activity 1- pension costs | 1,116 | 865 | ||||
| Direct charitable activity |
—other motor/travel | costs | 2,089 | 1,110 | |||
| Direct charitable activity |
- legal, admin and professional |
fees | 665 | 225 | |||
| Direct charitable activity - depreciation |
12,971 | 16,674 | |||||
| Direct charitable activity |
—vet fees | 1,939 | 14,454 | ||||
| Direct charitable activity |
-feed and other supplies | 2,377 | 8,563 | ||||
| 71,413 | 84,289 | ||||||
| Support costs | |||||||
| Support charitable | activity | -wages/salaries | 21,538 | 18,170 | |||
| Support charitable | activity | 1 - pension costs | 478 | 371 | |||
| Support charitable | activity | - rent, rates &water | 630 | 294 | |||
| Support charitable | activity | —light &heat | 1,837 | 1,669 | |||
| Support charitable | activity | - repairs &maintenance |
2,191 | 10,408 | |||
| Support charitable | activity | —insurance | 2,652 | 3 323 | |||
| Support charitable | activity | 1-audit fees | 3,600 | ||||
| Support charitable | activity | - legal and professional | fees | 20,676 | 27,538 | ||
| Support charitable | activity | —telephone and postage |
2,224 | 2 223 | |||
| Support charitable | activity | -other office costs | 2,730 | 2,623 | |||
| Support charitable | activity | - bank charges | 246 | 200 | |||
| Support charitable | activity | -expense claims | 72 | ||||
| 55,202 | 70,491 | ||||||
| Expenditure on charitable |
activities | 126,615 | 154,780 |