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||||Page|
|---|---|---|---|
|Trustees'<br>annual<br>report||||
|Independent<br>examiner's<br>report|to the trustees|||
|Statement<br>offinancial<br>activities||||
|Statement<br>offinancial<br>position|||10|
|Statement ofcash flows||||
|Notes to the financial statements|||12|
|The following<br>pages do not form part ofthe||financial statements||
|Detailed statement<br>offinancial|activities||24|
|Notes to the detailed statement|offinancial|activities|26|





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|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<br>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||





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|||||||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<br>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<br>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|





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|||||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<br>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<br>funds|||||16,559|15,150|
|Unrestricted|funds||||2,660,807|1,941,651|
|Total charity|funds||20||2,677,366|1,956,801|






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||Year|ended 31December 2|021||
|---|---|---|---|---|
||||2021|2020|
||||f|6|
|Cash flows from operating|activities||||
|Net income|||720,565|1,062,580|
|Adjustments<br>for:|||||
|Depreciation<br>oftangible<br>fixed assets|||12,971|16,674|
|Government<br>grant income|||(1,248)|(6,276)|
|Other interest receivable<br>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<br>from operations|||99,397|969,280|
|Interest received|||2,062|4,604|
|Net cash from operating<br>activities|||101,459|973,884|
|Cash flows from investing|activities||||
|Purchase oftangible assets|||(341,721)|(89,495)|
|Net cash used<br>in investing|activities||(341,721)|(89,495)|
|Cash flows from financing|activities||||
|Government<br>grant income|||1,248|6,276|
|Net cash from financing<br>activities|||1,248|6,276|
|Net (decrease)/increase<br>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|





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|||||Unrestricted|Restricted|Total|Funds|
|---|---|---|---|---|---|---|---|
|||||Funds|Funds||2021|
|||||6|6||f|
|Donations||||||||
|Donations||||10,321|1,409||11,730|
|Adoption|gt|rehoming|fees|923|||923|





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||||||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|



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||||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|



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|||||||||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|





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|||||2021|2020|
|---|---|---|---|---|---|
|||||E|f|
|Fees payable|to the independent||examiner for:|||
|Independent|examination<br>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|



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||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|





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|||||||||||2021|2020|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||f|f|
|Contracted|for|but|not|provided|for|in|the|financial|statements|270,000|498,289|



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|||||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|



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|The amounts|recognised<br>in the financi|al statements<br>for govern|ment<br>grants are as foll|ows:|
|---|---|---|---|---|
||||2021|2020|
||||E|f|
|Recognised|in income from donations|and legacies:|||
|Government|grants income||1,248|6,276|





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|||||||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<br>f|Expenditure<br>f|2020<br>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|





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||||||||||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||





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||Year ended 31D|ecember 2021||
|---|---|---|---|
|||2021|2020|
|||6|6|
|Income and endowments||||
|Donations<br>and legacies||||
|Donations||11,730|37,154|
|Adoption<br>gt rehoming|fees|923|3,175|
|Legacies||847,888|1,170,907|
|Grants receivable||7,000|25,000|
|Government<br>grant income||1,248|6,276|
|||868,789|1,242,512|
|Other trading activities||||
|Fundraising<br>events||2,400|3,472|
|Investment<br>income||||
|Bank interest receivable||2,062|4,604|
|Total income||873251|1250 588|





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|||Year ended 31Decem|ber 2021||
|---|---|---|---|---|
||||2021|2020|
||||E|f|
|Expenditure|||||
|Expenditure<br>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<br>VAT|||26,071|33,228|
|Total expenditure|||152,686|188,008|
|Net income|||720,565|1,062,580|





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|||Year ended|31|Dece|mber 2021|||
|---|---|---|---|---|---|---|---|
|||||||2021|2020|
|||||||E|E|
|Expenditure<br>on charitable||activities||||||
|Provision ofAnimal Welfare Services||||||||
|Activities undertaken<br>directly||||||||
|Direct charitable|activity - wages/salaries|||||50,256|42,398|
|Direct charitable|activity 1- pension costs|||||1,116|865|
|Direct charitable<br>activity||—other motor/travel|costs|||2,089|1,110|
|Direct charitable<br>activity||- legal, admin<br>and professional|||fees|665|225|
|Direct charitable<br>activity - depreciation||||||12,971|16,674|
|Direct charitable<br>activity||—vet fees||||1,939|14,454|
|Direct charitable<br>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<br>&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<br>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<br>on charitable||activities||||126,615|154,780|