| Page | |||
|---|---|---|---|
| Trustees' annual report |
|||
| Independent examiner's report |
to the trustees | ||
| Statement offinancial activities |
|||
| Statement offinancial position |
|||
| Statement ofcash flows |
10 | ||
| Notes to the financial statements |
|||
| The following pages do not form part ofthe | financial statements | ||
| Detailed statement offinancial |
activities | 23 | |
| Notes to the detailed statement | offinancial | activities | 25 |
| Reference | and adm | inistrative | details | details |
|---|---|---|---|---|
| Registered | charity | name | 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 1 Heaslip | ||||
| Ms I McG ill | ||||
| CEO | Lyz Turner-Dow | |||
| Independent | examiner | lan Scott BA(hons), FCA, DChA Saint gt Co. | ||
| 12/13 Church | Street | |||
| Whitehaven | ||||
| Cumbria | ||||
| CA28 7AY |
| Ye | ar ende | d 31Decembe | r 2022 | |||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| Unrestricted | Restricted | |||||
| funds | funds | Total funds | Total funds | |||
| Income and endowments | Note | E | E | E | E | |
| Donations and legacies Charitable activities Other trading activities Investment income |
4 5 6 7 |
74,515 158 3,288 2,652 |
607 | 75,122 158 3,288 2,652 |
868,789 2,400 2,062 |
|
| Totalincome | 80,613 | 607 | 81,220 | 873,251 | ||
| Expenditure | ||||||
| Expenditure on raising funds: |
||||||
| Costs ofother trading Expenditure on charitable Other expenditure |
activities activities |
8 9,10 12 |
1,398 151,403 |
832 | 1,398 152,235 |
126,615 26,071 |
| Total expenditure | 152,801 | 832 | 153,633 | 152,686 | ||
| Net (expenditure)/income | and net | |||||
| movement in funds |
(72,188) | (225) | (72,413) | 720,565 | ||
| Reconciliation offunds | ||||||
| Totalfunds brought forward |
2,660,807 | 16,559 | 2,677,366 | 1,956,801 | ||
| Tota Ifunds carried forward |
2,588,619 | 16,334 | 2,604,953 | 2,677,366 |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Fixed assets | Note | 6 | E | ||
| Tangible fixed assets | 1,174,031 | 855,555 | |||
| Current assets | |||||
| Debtors Cash at bank |
and in | hand | 18 | 14,005 1,427,812 |
796,237 1,092,354 |
| 1,441,817 | 1,888,591 | ||||
| Creditors: amounts | falling due within one year | 19 | 10,895 | 66,780 | |
| Net current | assets | 1,430,922 | 1,821,811 | ||
| Total assets | less current liabilities | 2,604,953 | 2,677,366 | ||
| Net assets | 2,604,953 | 2,677,366 | |||
| Funds ofthe | charity | ||||
| Restricted funds Unrestricted funds |
16,334 2,588,619 |
16,559 2,660,807 |
|||
| Total charity | funds | 22 | 2,604,953 | 2,677,366 |
| 2022 | 2021 | ||
|---|---|---|---|
| Cash flows from operating activities | 5 | f | |
| Net (expenditure)/income | (72,413) | 720,565 | |
| Adjustments for: |
|||
| Depreciation oftangible fixed assets Government grant income Other interest receivable and similar income Accrued expenses/(income) |
9,855 (2,652) 735,560 |
12,971 (1,248) (2,062) (735,870) |
|
| Chongesinr | |||
| Trade and other debtors Trade and other creditors |
32232 (41,445) |
97,409 7,632 |
|
| Cash generated from operations |
661,137 | 99,397 | |
| Interest received | 2,652 | 2,062 | |
| Net cash from operating activities |
663,789 | 101,459 | |
| Cash flows from investing | activities | ||
| Purchase oftangible assets | (328,331) | (341,721) | |
| Net cash used in investing |
activities | (328,331) | (341,721) |
| Cash flows from financing | activities | ||
| Government grant income |
1,248 | ||
| Net cash from financing activities |
1,248 | ||
| Net increase/(decrease) in Cash and cash equivalents |
cash and cash equivalents at beginning ofyear |
335,458 1,092,354 |
(239,014) 1,331,368 |
| Cash and cash equivalents | at end ofyear | 1,427,812 | 1,092,354 |
| Unrestricted | Restricted | Total | Funds | ||||
|---|---|---|---|---|---|---|---|
| Funds | Funds | 2022 | |||||
| Donations | 6 | 6 | 5 | ||||
| Donations Adoption |
& | rehoming | fees | 14,984 1,110 |
607 | 15,591 1,110 |
| Unrestricted | Restricted | Total Funds | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | 2022 | ||||
| Legacies | f | E | E | |||
| Legacies | 1,171 | 1,171 | ||||
| Grants | ||||||
| Grants receivable Government grant income |
57,250 | 57,250 | ||||
| 74,515 | 607 | 75,122 | ||||
| Unrestricted | Restricted | Total Funds | ||||
| Funds | Funds | 2021 | ||||
| f | f | f | ||||
| Donations | ||||||
| Donations Adoption |
& | rehoming | fees | 10,321 923 |
1,409 | 11,730 923 |
| Legacies | ||||||
| Legacies | 847,888 | 847,888 | ||||
| Grants | ||||||
| Grants receivable Government grant income |
7,000 1,248 |
7,000 1,248 |
||||
| 867,380 | 1,409 | 868,789 |
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
|---|---|---|---|---|---|---|
| Sales | ofdonated | and purchased | Funds f |
2022 f |
Funds f |
2021 f |
| goods | 158 | 158 | ||||
| Other | trading activities | |||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
| Funds f |
2022 E |
Funds f |
2021 f |
|||
| Fundra | ising events | 3,288 | 3,288 | 2,400 | 2,400 |
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||
|---|---|---|---|---|---|---|---|---|
| Bank interest receivable | Funds f 2,652 |
2022 E 2,652 |
Funds 6 2,062 |
2021 6 2,062 |
||||
| 8. | Costs ofother trading activities | |||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||||
| Funds | 2022 | Funds | 2021 | |||||
| Costs ofother trading activities | - Shop | 6 | E | 6 | f | |||
| costs | 1,398 | 1,398 | ||||||
| 9. | Expenditure | on charitable | activities by fund type | |||||
| Unrestricted | Restricted | Total Funds | ||||||
| Funds | Funds | 2022 | ||||||
| Provision ofAnimal Welfare Services Support costs |
6 87,049 64,354 |
6 832 |
f 87,881 64,354 |
|||||
| 151,403 | 832 | 152,235 | ||||||
| Unrestricted | Restricted | TotalFunds | ||||||
| Funds | Funds | 2021 | ||||||
| Provision ofAnimal Welfare Services Support costs |
E 71,413 55,202 |
f | f 71,413 55,202 |
|||||
| 126,615 | 126,615 | |||||||
| 10. | Expenditure | on charitable | activities by activity type | |||||
| Activities | ||||||||
| undertaken | Support | Total funds | Total fund | |||||
| directly | costs | 2022 | 2021 | |||||
| Provision ofAnimal Welfare | Services | 6 87,881 |
E 64,354 |
E 152,235 |
E 126,615 |
| Provision of | Provision of | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Animal | |||||||||||
| Welfare | |||||||||||
| Services | Total 2022 | Total 2021 | |||||||||
| Staff costs Premises Communications and Finance costs |
IT | f 26,580 22,562 2,984 12,228 |
E 26,580 22,562 2,984 12,228 |
f 22,016 10,040 2,224 20,922 |
|||||||
| 64,354 | 64,354 | 55,202 | |||||||||
| 12. | Other expenditure | ||||||||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||||||
| Irrecoverable | VAT | Funds f |
2022 f |
Funds E 26,071 |
2021 f 26,071 |
||||||
| 13. | Net (expenditure)/income | ||||||||||
| Net (expenditure)/income | is stated after | charging/(crediting): | |||||||||
| 2022 | 2021 | ||||||||||
| Depreciation | oftangible | fixed assets | E 9,855 |
E 12,971 |
|||||||
| 14. | Independent | examination | fees | ||||||||
| 2022 | 2021 | ||||||||||
| Fees payable | to the independent | examiner for: | f | E | |||||||
| Independent | examination | ofthe financialstatements | 5,370 | 3,500 | |||||||
| 15. | Staff costs | ||||||||||
| The total staff | costs and | employee | benefits for | the reporting | period are analysed as |
follows: | |||||
| 2022 | 2021 | ||||||||||
| Wages and salaries Employer contributions |
to | pension | plans | f 86,397 2,203 |
f 71,794 1,594 |
||||||
| 88,600 | 73,388 |
| Land and | Mary irwin | |||
|---|---|---|---|---|
| buildings | Equipment | Project | Total | |
| Cost | E | E | E | E |
| At 1January 2022 Additions |
479,107 | 36,159 293 |
429,969 328,038 |
945,235 328,331 |
| At 31December 2022 | 479,107 | 36,452 | 758,007 | 1,273,566 |
| Depreciation | ||||
| At 1January 2022 Charge for the year |
54,496 9,582 |
35,184 273 |
89,680 9,855 |
|
| At 31December 2022 | 64,078 | 35,457 | 99,535 | |
| Carrying amount | ||||
| At 31December 2022 | 415,029 | 995 | 758,007 | 1,174,031 |
| At 31December 2021 | 424,611 | 975 | 429,969 | 855,555 |
| Capital commitments | ||||
| 2022 | 2021 | |||
| Contracted for but not provided |
for in the financial statements | E 324,428 |
E 270,000 |
| 2022 | 2021 | ||
|---|---|---|---|
| E | E | ||
| Prepayments Other debtors |
and accrued income | 14,005 | 750,000 46,237 |
| 14,005 | 796,237 |
| 2022 | 2021 | ||
|---|---|---|---|
| Trade creditors Accruals and deferred income Social security and other taxes Other creditors |
f 2,899 5,370 2,466 160 |
f 43,926 19,810 2,716 328 |
|
| 10,895 | 66,780 |
| The amounts | recognis | ed in the financi |
al statemen | ts fo |
r government | grants are as | follows: | ||
|---|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||||
| Recognised | in income | from donations | and legacies: | f | f | ||||
| Government | grants income | 1,248 | |||||||
| Government | grants relates to income | received under the Coronavirus | Job Retention Scheme. | ||||||
| Analysis ofcharitable | funds | ||||||||
| Unrestricted | funds | ||||||||
| At | At | ||||||||
| 1January | 20 | 31Decembe | |||||||
| General funds | 22 f 2,660,807 |
Income f 80,613 |
Expenditure f (152,801) |
r 2022 f 2,588,619 |
|||||
| At | At | ||||||||
| 1January | 20 | 31December | |||||||
| General funds | 21 f 1,941,651 |
Income f 871,842 |
Expenditure f (152,686) |
2021 f 2,660,807 |
| Restricted funds | ||||||||
|---|---|---|---|---|---|---|---|---|
| At | At | |||||||
| 1January | 20 | 31Decembe | ||||||
| Restricted Fund |
22 f 16,559 |
Income E 607 |
Expenditure r 2022 f E (832) 16,334 |
|||||
| At | At | |||||||
| 1January | 20 | 31December | ||||||
| 21 | Income | Expenditure | 2021 | |||||
| Restricted Fund |
E 15,150 |
E 1,409 |
E | E 16,559 |
||||
| 23. | Analysis ofnet assets between | funds | ||||||
| Unrestricted | Restricted | Total Funds | ||||||
| Funds | Funds | 2022 | ||||||
| Tangible fixed assets Current Assets Creditors less than 1year |
E 1,157,697 1,441,817 (10,895) |
f 16,334 |
E 1,174,031 1,441,817 (10,895) |
|||||
| Net assets | 2,588,619 | 16,334 | 2,604,953 | |||||
| Unrestricted | Restricted | Total Funds | ||||||
| Funds | Funds | 2021 | ||||||
| Tangible fixed assets Current Assets Creditors less than 1year |
E 840,405 1,887,182 (66,780) |
E 15,150 1,409 |
f 855,555 1,888,591 (66,780) |
|||||
| Net assets | 2,660,807 | 16,559 | 2,677,366 | |||||
| 24. | Analysis ofchanges | in net debt | ||||||
| At | ||||||||
| At 1Jan 2022 | Cash flows | 31Dec 2022 | ||||||
| Cash at bank and in hand | E 1,092,354 |
E 335,458 |
f 1,427,812 |
|||||
| 25. | Related parties |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| Income and endowments | 6 | f | ||||
| Donations | and legacies | |||||
| Donations | ||||||
| Adoption | & rehoming | fees | 15,591 | 11,730 | ||
| Legacies | 1,110 | 923 | ||||
| Grants receivable | 1,171 | 847,888 | ||||
| Government | grant income | 57,250 | 7,000 | |||
| 1,248 | ||||||
| 75,122 | 868,789 | |||||
| Charitable | activities | |||||
| Sales ofdonated and purchased |
goods | 158 | ||||
| Other trading activities | ||||||
| Fundraising | events | |||||
| 3,288 | 2,400 | |||||
| investment | income | |||||
| Bank interest | receivable | |||||
| 2,652 | 2,062 | |||||
| Total income | ||||||
| 81,220 | 873,251 |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| E | E | ||||
| Expenditure | |||||
| Costs ofother trading | activities | ||||
| Purchases | 1,398 | ||||
| Expenditure on charitable |
activities | ||||
| Wages and salaries | 86,397 | 71,794 | |||
| Pension costs Rates and water |
2,203 989 |
1,594 630 |
|||
| Light and heat | 3,575 | 1,837 | |||
| Repairs and maintenance | 10,436 | 2,191 | |||
| Insurance Other motor/travel |
costs | 3,245 1,861 |
2,652 2,089 |
||
| Legaland professional Telephone Other office costs |
fees | 11,781 2,984 4,318 |
21,341 2,224 2,730 |
||
| Depreciation | 9,855 | 12,971 | |||
| Bank charges | 215 | 246 | |||
| Vet fees Feed and other supplies |
7,786 6,590 |
1,939 2,377 |
|||
| 152,235 | 126,615 | ||||
| Other expenditure | |||||
| Irrecoverable VAT |
26,071 | ||||
| Total expenditure | 153,633 | 152,686 | |||
| Net (expenditure)/income | (72,413) | 720,565 |
| Year ended 31December | 2022 | ||
|---|---|---|---|
| 2022 | 2021 | ||
| E | f | ||
| Costs ofother trading activities | |||
| Costs ofother trading activities - Shop costs | |||
| Purchases ofgoods for resale | 1,398 | ||
| Costs ofother trading activities | 1,398 | ||
| Expenditure on charitable |
activities | ||
| Provision ofAnimal Welfare Services | |||
| Wages/salaries | 60,478 | 50,256 | |
| Pension costs | 1,542 | 1,116 | |
| Other motor/travel costs |
1,861 | 2,089 | |
| Legal, admin and professional fees |
665 | ||
| Depreciation | 9,855 | 12,971 | |
| Vet fees | 7,555 | 1,939 | |
| Feed and other supplies | 6,590 | 2,377 | |
| 87,881 | 71,413 | ||
| Support costs | |||
| Support —wages/salaries |
25,919 | 21,538 | |
| Support - pension costs | 661 | 478 | |
| Support - rent, rates &water | 989 | 630 | |
| Support - light &heat | 3,575 | 1,837 | |
| Support- repairs &maintenance | 10,436 | 2,191 | |
| Support-insurance | 3,245 | 2,652 | |
| Support - legal and professional fees | 11,781 | 20,676 | |
| Support - telephone and postage |
2,984 | 2,224 | |
| Support - other office costs | 4,318 | 2,730 | |
| Support - bank charges | 215 | 246 | |
| Support - expense claims | 231 | ||
| 64,354 | 55,202 | ||
| Expenditure on charitable |
activities | 152,235 | 126,615 |