## ## ## ## ||||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|