CHARtrY REGISTRATION NLIMBER.. 1161354 Animal Concern Cumbrla Unaudited Financial Statements 31 December 2023 mbf"I6 ED CHAR NUMF SAINT & CO Chartered Accountants 12/13 Church Street Whitehaven Cumbria CA28 7AY
Animal Concern Cumbria Flnancial Statements Year ended 31 December 2023 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial positlon io Statement of cash flows li Notes to the financial statements 12 The followlng pages do not form part of the financlal statements Detailed statement of financlal activities 24 Notes to the detailed statement of financlal activities 26
Animal Concern Cumbria Trnstees, Annual Report Year ended 31 December 2023 The trustees present thelr report and the unaudited financial ststements of the company for the year ended 31 December 2023. Reference and admini5tratfve details Reglstered charlty name Anlmal Concern Cumbria Charlty r•glstratlon number 1161354 Prlnclpal offlce The Mary lrnvin Centre Marlborou8h Lonfiing Egremoni CA22 2UA Cumbrio The trustees Mr D Hallett Mr l Hodgson Mrs J Heaslip Ms J MCGIII CEO- Lyz Turnef-Dow Independent examlner lan Scott BAlhonsl. FCA. DChA Salnt & Co. 12113 Church Street Whitehaven Cumbria CA28 7AY
Animal Concern Cumbria Trustees. Annual Report14tyrfthw Year ended 31 December 2013 Strurturei governance and management ORGANISATIONAL STRucfuRE AND DECISION MAKING Anlmal Concern Cumbrla is a long rtanding animal support charity originally constituted and registered in 1982 under charity number 513091. In 2015 the charity dissolved the orlginal charlty and became a Charitable Incorporated Organisation ICIOI registered by the Charity Commission with charlty number 1161354. In 2021 the charity adopted 3 Foundatlon con5titutlon. The Board of Trustees meets regularly to oversee the proper running of the charity. New trustees are appointed at the discretion of the existing trustees a5 per the chèrity constitution. The Chief Executive Offlcer has responsibility for the day to day operations of the charity and working woth the trustees on 5trateEY, Compllènce. and development of the charlty. The trustees consider the charity's alms and activities meet the Commission's requirement for public benefit. GOVERNANCÉ The chartty Is governed by the constltLttion document which is based upon the Charity Commission's model for a Charltable Incorporated Organisation. The attivities of the charity are overseen by the Board of Trustees, none of whom receive any remuneratlon. Day to day operations are managed by the CEO and activities are ijndertaken by the staff at the Mary Irwin Centre supported by volunteers. The trustee5 acknowledge iheif responsibilities in respect of the ongolng stewardship of the charity, and the preparation for preparing and approvin8 both this report and the financial Statements. FINANCIAL AND RISK MANAGEMENT The trustees conslder the CIO charity's financial position stays robustly Secure, ai least in the short to medium term. with reserves adequate to contiftue to support the ongoing renovation and running costs of the Centfe. The trustees have reviewed the sen51ble level of funds to be held in reserve in case of reduced future income. The principle source of Income continues to be from bequests. and trustees are keenly aware of the unpredirtability of this fundin8 Stream and continue to look at alternatlve income streams. Charitles of a 51mllar nature lean towards high street charlty Shops and online sales to supplement income. there are also consideratlons for rLtnnin8 animal day care and boardlng facilities on a commercial enterprlse whlch supplements rescue income,. these afe all being assessed to decide if workable for ACC.
Animal Concern Cumbria Trustees, Annual Report{<unthK Year ended 31 December 2023 Objertlves and artivltles CHARrrY OBJEcfivES Animal Concern Cumbria promotes humane behaviour towards all animals.. we encourage and demonstrate klndness and suppress Cruelty and offer support for the welfare of all anima15 in need of care an(1 protection. Through our adoption program we tontinued to extend help, to all comp3nlon anlmals where they can no longer be cared for in thelf current homes, have been neglected, are unwanted or abandoned. We ensure their new homes are the perfect forever home by assessin8 the homes they will go to, spending time with the new owners. and buildlng a trustin8 relationship with their new family member giving the new owners the confidence in our staff to ask for help and 5UPPOrt, whenever the need. The Trustees, staff. and volunteers contlnued their endeavours to deliver our objert5 and throughout 2023 achieved thi5 through the following activitie5, partnerships, and work.
Animal Concern Cumbria Trustee5' Annual Report Ira¥lW Year ended 31 December 2023 Achlevements and perform?nce STRATEGY AND PLANNING Last year saw changes to the strategic plan following our new build activities. This led us to consider new financial aims and developments for 2023. We continued to IncaSe our staff numbers ensuring that we had sufficient qualified people who could work with us to maintaln the aims of the charity as well as continue to care for the animals. We focussed on delivering animal welfare support based on local needs. This has led us to bringing in Our own neuterirt8 scheme tar8etln8 male cats. We contlnued to support the spay neuter and release scheme for feral tat colonies within the local area. Our plans for financin8 our aims and principles are outlined in the strategic plan. Our financln8 strategy wlll contlnue to ensure that our core work Is maintained and sustalned. our objects are rnet and that we make effective use of all financial support received. As with many other organisations workinÉ within this sector Animal Concern Cumbria has faced nurnerous challenges throughout 2023. We have sOU8ht bids lor our new kennel block and have secured a contratt with Easy Anlmal Ltd, to provlde us wlth top of the ran8e kenne15 to en5 we have the best facllities for our lovely residents. Generous legacies have meant that we have been able to look at and plan for woik wlthin the community provSdinB affordable Vet care and a place where we can edutate the community on better health care for their companion animals. The Management Team continue to ensure that new facilitle5 are functional and modern. paying respect to being environmentally 5U5tainable and c05t effective. The Board of Trustees are confident in the future of Anlmal Concern Cumbria and its ability to contlnue servlng the Community and its animals in need. CONTINUING OUR WORK In 2023 Animal Concern Cumbria IACCI was faced with the impact of the change Sn law In respect of the XL Bullles. Thls meant that a declsbon had to be taken early on whether we would accept these dogs In, or if we would regretfully decline their entrance into the charity's care.Thls was agonising for the team at ACC and unfortunately. being a rehoming char4ty, the decislon was made not to allow any XL bully to be admltted to the centre as rehomlng them would not be possible. Thls would have added additional pressure not only for the 51aff handling these do85. but the financial pressure we would have had, to comply with the law. We have in place new assessment checks to ensure that no dog is mistakenly refused the 5UPPOrt of ACC, a5 well as ensuring we are not put in a posltlon where we have been left with a po55lble XL bully. Whilst we continue to push forw3id with our 51te development, our staff and volunteers have ensured that OIJT animals in care are looked after and enriched to the highest standard and that any medical issue is dealt with swiftly and accufately and any aftercare Is fulfilled. We have successfully continued to support the ¢at, catch. neuter, and release project ol feral colonie5 in the area. This reduces the Spread of disease such as feline flu. We also introduced a new scheme where we offer a voucher for those who can satisfy means tested eligibilities to subsidise neuter and microchipplng up to two male cats per household. The owners, contrlbution is £10 pald to the vet at the time of the appointment. This is in the early stages of release, and we have seen a small number of owners making use of thls scheme. Learning for the staff and volunteers contlnued Ihroughout 2023 wrth some of our staff going to Batter5ea Oog5 Home for tralning. Their feedback wa5 very posttive. and we will look fOard to continuing the opportunrties for other staff members as they arise. Our new cat pods have been successful, and we have seen an increased intake in the number of cats and litters of kittens coming in. Kittens are successfully rehomed once old enough. We contlnue our efforts to support families in the reductlon of litters by spaying the queens. Where there are high numbers of un-neutered adult cats In a single household, we work with the families to rehome the older adult cats. Th&s
Animal Concern Cumbria TNrtees' Annual Report Year ended 31 December 2023 approach has been successful and moving into 2024 we continue to do thos. The charity has contlnued to 5UPPOrt the rehoming and welfare of companion animals through direct home.to-home adoption. fostering and providing temporary care Whe owners have been admitted into hospital or Social care, or emergency accommodation in domestic abuse situations. We have utilised food and equipment donation5 and food banks t0 5UPPQrt these anima15. Some have been rehomed via our 'reverse matching" scheme that links animals with potential adopters alfeady tn our 5VStem. This reduces time In the adoption process which in turn reduces stres5 for the animal. We acknowledge the vf(al work ol our fosterer5 and extend our gratitude to those who at short notice took In pupplesldogs that could not cope wtth being in kennels. Where we have admitted a difflcult dog, some who came to us very scared of the world. we engaged and worked closely wlth an anlmal behaviourist to get the best out of dogs. Where we have worked to retrain difficult dogs, they have been successfully re-homed and our staff are gaining confidence every day from the trainin8 done and learning passed on from the behaviourist. In addition to the daily work with animals at our rehomlng centre. ACC also work as part of a network with other charrties where we assist each other In animal/aiJopter assessments, transporting animals, promolin8 animals foi rehoming, and sharing Informatlon. We believe this is an important aspect of our work In supporting not only our associates In other charities. but the wider commLtnity. We continue to assist with the c95t of veterlnary treatment5 throu8h our Charity's Peppa's Pot scheme - a fund that contrlbutes to veterinary costs for one-off or emergency treatments, where owners are struggling finantially. This is funded through several routes including specific donations from ihe public direttly to Peppa's Pot and donations fecelved from our retail outlet collection tlrss a5 well as from our regular donators. ADDED BENEFIT We continue to bulld relationships within the community and continue to provide the followin8'.- On site volunteerln8 for those who cannot access mèinstream opportunitles- Work experience. Anlmal interactions for young people wlth additional needs who don't attend malnstream school. Community feral cat catch neuter release schemè. - Community outreach in schools supportin8 prolerts. Support within the home where owners are stru8glin8 With their pets.- Mentor students who are completing 3nlm31 care qualiflcations Use ol site facilities for off lead play FUNDRAISING AND DONATIONS To enable Animal Concern Cumbrla to continue to dellver its essential anSmal care work and assoclated activities into the future. we must find ways to bring income to the charity. ACC do not UTrently employ or pay for the services of a professional fundraiser. We look for opportL*nities to submlt blds for fundlngs, Identlfying partnerships that dellver beneftt to the publlc and anlmals along with generating income for ACC. We rely heavily on our volunteers and supporters who raise funds through their own endeavours and activities as well as through wider organised events. We have a wonderful panner3hlp wlth Pets at Mome - Worklngton. where we contlnue ro be thelr nomlr¥aied charity. Through thelr customers sales. and the fundraising in-store events attendeLI by our volunteers,. funds are generated which supports many animal charities including ACC. and donatlon5 are made which includes substantial amounts of food item5 as well as tOV5, equipment and beds for our animals to enjoy and feel the comfort they deserve. All these incredible and generous people are recognised and acknowledged with our 8ratrtude and appreciation.
Animal Concern Cumbria Trnstees. Annual Report Year ended 31 December 2023 through our soc131 media, newsletters. and individual certsficates. Wè continue to 80 to fundraising events listed below-. - Gosforth Show Ennerdale Show Pets at home weekend sit ins - A stall outside Podgy Paw's in Keswick Cotkermouth car boot sale Dlstington Vintage Rally Local events In Workington Parks. - Xmas Llghts Switch On. In Workington and Keswick. Podgy Paws Pet Shop. Keswick. We are e%tmelY grateful to our dedicated team of volunteer5 who glve their tome and energy to attend these store events and work on behalf of ACC. wlthotst which the charities work would not be as well-known or catered for. In addStion to the valiant efforts of individual fundraisers ACC 15 very Brateful and appreciates the retail and public outlets that display our collection tins and encourage the publlc to donate. Flnanclal revlew FINANCIAL REVIEW The charlty made a surplus durlng the year of £260,72412022 - deflclt £72.4131. Resetves brought forward totalled £2,604.953 and followin8 the surplus there were reserves of £2,865,677 carried forward of which £14,982 was restricted. After accountlng for the above, unallocated reserves available for use by the CIO total £2,850.695. RESERVES POLICY Anlmal Concern CumbrFa's reserves policy is to keep a Sufficient level of reserves to enable operating artlvltles to be supported. taklng account of potential risks and contingencles that may arise from tlme to time. Animal Concern Cumbrio's unrestritted reserves are held to meet the financial rlsks a55odated wlth the potentlal contSn8encles and uncertainties lating to the charity'5 operating activities. The trustees conslder that at a minimum sufficlent reserve must be retained to cover the costs of at least 36 months operation of the Mary Irwin Centre and charity 3ctivitie5, thi5 is currently estimated to be £400,0 per annum, or £1,200,CI)) for the period.
Animal Concern Cumbria Trustees, Annual Reporti Year ended 31 December 2023 The trustees, annual report was approved on 24 May 2024 and stgned on behalf of the board of trustees by: Mr D Halle Mr l Hodgson Trustees
Animal Concern Cumbria Independent Examiner's Report to the Trustees of Animal Concern Cumbrla Year ended 31 December 2023 I report to the trustees on my examination of the financial statements of Animal Concern Cumbria I'the company'l for the year ended 31 December 2023. ResponslbSllties arKI basls of report As the trustee5 of the company you are responsible for the preparation of the financial ststements in accordance with the requlrements of the Charities Act 20111.the Acri. I report in respect of my examination of the company's flnanclal statements carried out under sectlon 145 of the 2011 Act and in carrying out rny examination I have followed all the appllcable Dirertions glven by the Charity Commlsslon under Section 14515llbl of the Act. Independent examlner's slatement Slnce the compan¢s Bross income exceeded £250.C(h) your examlner must be a member of a body Ilsted In sectlon 145 of the 2011 Art. l (onfirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountant5 in England and Wales IICAEWI, whlch is one of the listed bodles. I have completed my examlnatlon. I confirm that no materfal matters have come to my attentlon In connertion with the examinatlon Blving me cause to believe that in any material respect: accounting records were not kept in respect of the company as required by sectlon 130 of the Act,. or the financial statements do not accord with those cordS- or the financial statements do not compty with the applicable requirements concerning the form and content of attounts set out in the Charities (Actounts and Reportsl Regulations 2008 other than any requirement that the accounts give a 'true and fair, vlew which is not a matter consKlered a5 part of an independent exomination. I have no concerns and have tome atr05s no other matters in connertion wlth the examination to which attention Should be drawn In this reFK)rt In order to enable a proper understandlng of the accounts to be reached. lan Scott BAlhonsl. FCA, DChA Saint & Co. Independent Examlner 12113 Church Street Whitehaven Cumbria CA28 7AY
Animal Concern Cumbria ststement (rf Financial Actlvfties Year ended 31 December 2023 2023 Restritted funds Tolal fvnds Total funds 2022 Unrestricted funds Income and endowments Oonatlons and legacies Charitable activities Other tradinE activities Investment income 551.799 373 6,488 18,888 6.435 558,233 373 75,122 158 3.288 2,652 18.888 Tot•1 Income 577.548 6.435 583,982 81,220 Exptndlture Expenditure on raising funds.. Costs of other tradin8 actlvities Expenditure on charltable activllies 1.138 314.109 1,138 322,120 1,398 152,235 9,10 8.012 Total expendlture 315,247 8.012 323,258 153,633 Net In¢ome/leJtpendlturel and Thet movement in funds 262,301 11.5771 260.724 172,4131 Reconcillallon of funds Total funds brought fon¥ard Totsl lunds rrIed forward 2.588.394 16.559 2,604,953 2,677,366 2.850,695 14,982 2,865.677 2,604,953 The statement of ftnanclal actfvitles includes all galns and losses recognlsed In the year. All income and expenditure derive from continuing activities. notesLm py 12 to 12tomi part otthese linandal $Memt5.
Animal Concern Cumbria ststement of Flnancial Position 31 December 2023 2023 2022 Flxed assets Tangible fixed assets 16 1,195,578 1.174.031 Current assets Debtors Cash at bank and in hand 17 ii,c 1.678,201 14,005 1.427,812 1,689.209 1,441,817 Credltor5: amounts falling due wlthln one year Net current asset5 18 19.110 10.895 1,670.099 1,430,922 Total assets less furrent Ilabllltles 2,865.677 2,604,953 Net assets 2,865,677 2,604,953 Fund5 of the charlty Restricted fund5 Unrestricted funds 14,982 2,850.695 16,334 2,588,619 Total chaflty funds 21 Z,865,677 2,604,953 These flnancial statements were approved by the board of trustees and authorised for issue on 24 May 2024, and are Signed on behalf of the board bv.. Mr D Hall Trustee Mr l Hodgson Ttystee io
Animal Concern Cumbria Statement of Cash Flow5 Year ended 31 Deomber 2023 2023 2022 Cash flows from opefatlng actb¥ltles Net incomellexpenditurel 260,724 172,4131 AdJustment5for.' Depreciation of tangible fixed assets Other interest receivable and similar Income AccrLsed lincomellexpenses 13.948 118,8881 13.6291 9,855 12,6521 735,560 Chonges in.. Trade and other debtors Trade and other creditors 6.997 32,232 141,4451 Cash 8enerated from operatlon5 266.996 661,137 Interest recelved 18,888 2.652 Net cash from operatiriB activities 285.884 663,789 Cash flows from Investln8 actlvltles Purchase of tangible a55et5 135,49S) 1328,3311 Net cash used in Snve5tlng attlvlties 135.495) 1328,3311 N¢t Increase in cash and ush equivalents Cash and cash equlvalents at bezlnning of year 250,389 1.427.812 335,458 1,092,354 Cash and cash equlvalents at end of year 1,678,201 1.427.812 li
Animal Concern Cumbria Notes to the Flnancial Statements Year ended 31 December 2023 General Inft)rmatlon The charity is a public benefit entity antl a registered charity in England and Wales and 15 unincorporated. The addres5 of the principal office Is The Mary Irwin Centre, Marll)orough Lonning. Egremont. CA22 2UA. CLJmbria. Statement ol Compliance These flnancial statements have been prepared In tompllance with FRS 102. 'The Financlal Reporting Standard applicable In the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charlties preparlng their accounts in occordance with the Flnan¢lal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Chartties SORP IFRS 10211 and the Charitles Act 2011. Accouniing pollcles Basls of preparatl¢)n The flnancSal statements have been prepared on the historical cost basls, as modified by the revaluation of certsin financlal a55ets and liabilitles and investment properties measured at falr value through Income or expenditure. The financial statements are prered in sterlin& which is the fvnrtlonal currency of the entlty. Goln8 n(eM There are no material uncertainties about the Charty's ability to continue. Jud8ements and key sources of e5t5matlon uncertalnty The preparatlon of the financial statements qUITe5 management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other fartors, includin8 expectations of future events that are believed to be reasonable under the circumstantes. Significant judgements The Trustees consSder there were no slgnlficant judgements In preparln8 the financlal statements. Key sources of estimation uncertainty AccountTn8 estimates and aSSLlrnPtions are m4de concernlng the future and. by rhelr nature, will rarely equal thè related actual outcome. The Trustees conslder the are no key sources of estimation Uncertainty. 12
Animal Concern Cumbria Notes to the Financial Statements Year ended 31 Dember 2023 Afcountln8 pollcles Icty*1) Fund accountlng Unrestrlcted funds are available for use at the di5cretlon of the trustees to further any of the chafity's purposes. Designated funds are unrestricted funds eamiarked by the trustees for p8rtlculaT future pro5ect or commltment. Restricted fLtnds ore subjected to restrlctlons on their expenditure declared by the donor or through the terms ol an appeal. and fall into one of two sub-tlas5es.' restricte(I Income funds or endowment fund5. Incomifig resources All incomlng resources are inclu¢Jed In the ststement of flnanclal activrtles when entltlement has passed to the charlty,. it is probable that the economic benefits associated with the transactlon will flow to the charity and the arnount can be reliably measured. The following speciflc policies are applied to particular categories of Income.. income from donations or grants Is retognised when there 15 evidence of entitlement to the 8ift, recebpt is probable and amount (an be measured rellobly. le8acy income is retO8nised when ceipt is probable and entitlement is established. income from donated goods Is measured at the falr value of the 8oods unless this is Impractical to measure reliably. in which case the value is derived from the cost to the donor or the estimated resale value. Donated facllltles and servlces are recognlsed In the accounts when recesved If the value can be reliab measured. No amounts are Included for the contributlon of 8eneral volunteers. income from contracts for the supply of servlces Is recognised wtth the delivery of the contracted service. This is classified as unrestricted funds unless there 15 a contractual requirement for it to be spenl on a particular purpose and returned if unspenL In which case it may be regarded as restrlrted. 13
Animal Concern Cumbria Notes to the Flnancial Statements {rNryrfnt*dJ Year ended 31 Drnber 2023 Accountlng polldes (¢thrtthwTI Resource5 expended Expenditure is recognised on an accruals basss as a liability is incurred. Expenditure includes ony VAT which cannot be lully recovered. and is dassified under headings of the statement of flnancial actfvities to which it relates-. expenditure on raIng funds includes the costs of all fundraislng actlvltles, events, non-charbtable trading actlvities. and the sale of donated goods. expendlture on charltable artlvlties Includes all costs Incurred by a charity In undertakln artlvltles that further Its charitable aims for the benefit of its beneficlarles. intluding those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expendlture includes all expenditure that is neither rel3ted to raisln8 funds for the ch3rlty nor part of Its expenditure on charitable a¢tSvitles. All costs are allocated to expenditure categories flertIng the use of the resource. Dlrect costs attrlbutable to a single artivlty are allocated directly to that acttvity. Shared c05ts are apportioned between the activttles they contrlbute to on a reasonable. justifiable and con515tent basls. Tan8lble assets Tanglble assets are Inltially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losse5. Any tanglble assets carrled at revalued 3mounts ore recorded at the fair value at the date of revaluation less any subseouent accumulated depreciation and subsequent accumulated impairment10sses. An increase in the carrylng amount of èn a55et as a result of a revaluation, Is re(ognised in other recognised gains and losses. unless it reverses a char8e for impairment that has previously been reco8ni5ed as expenditure wtthin the statement of financial actmties. A decrease In the carrying amount of an asset as a result of revaluatlon. is retoEnised in other recognTrsed gains and losses. except to whTrch it oftsets any previous revaluat gain, in which case the loss Is shown within other reco8nised gains and105ses on the staiement of financial activitles. Deprtclatioft Depreciation Is calculated 50 a5 to wrlte off the cost or valuation of an asset. less its residual value, over the useful economic life of that asset as follows= Freehold property Equipment 2% strai8ht line 20% stralght line 14
Animal Concern Cumbria Notes to the Flnandal Ststements Ir¢th*#J Year ended 31 December 2023 Accountlng pollcles Impalrment of fixed a55ets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicatois exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impaimients are also reviewed for possible reversal at each reporting date. For the purposes of impairment testin& when it is not P)55ible to estimate the recoverable amount of an Individual a5seL an estimate is made of the recoverable amount of the ash-8enerating unit to whl¢h the asset belon8s. The cash-8eneratin8 unit is the smallest Identifiable group of a55et5 that includes the asset and generate5 cash inflows that largely Independent of the cash Inflows from other assets or groups of assets. For impairment testlng of goodwlll. the goodwill acqu1 In a business comblnatlon Is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the syner8ies of the combillaiion, irrespecknve of whether other assets or1Sabilities of the company are o55igned to those unit5. Govemment 8iants Government grants are recognlsed at the fair value of the asset recelved or recelvable. Grants are not recogn15ed until there Is reasonable assurance that the company will comply with the condltlons attaching to them and the grants will be recelved. Where the grant does not impose 5pecifieil future performance-related conditions on the recSpient, it is reco8nlsed In income when the grant proceed5 are received or recelvable. Where the grant does impose specified fLtture performance-1ated conditions on the recipient, it Is recognised in Income only when the performance-felated conditions have been met. Where grants recelved are prior to satisfying the revenue recognltion criterla. they are reco8nlsed as a Flnanclal Instruments A financlal asset or a financlal Ilability Is recognised only when the company becornes a party to the contractual provisions of the instrument. Basic financial Instruments are initialfy recognised at the amount receivable or payable Sncluding any relèted transaction costs. Current assets and current Ilabllltles are subsequently measured at the cash or other ¢onsidtratitsn expected to be paid or rectived and not dixounted. Debt instruments are subsequently measured at amortlsed cost. Is
Animal Concern Cumbria Notes to the Financlal Ststements I¢¢OthOI Year ended 31 December 2023 Accountlng polkies l¢wtkniKdJ Fln?nclal Instruments I¢MihrwdJ Where Investments in shares are publicly traded or their fair vèlue can otherw&se be measured reliably, the Investment 15 subsequently measured at fair value with changes in fair v31ue recognised In income and expenditure. All other such investments are subsequently measured at cost less irnpairnient. Other ftnanclal Instruments. including derlvatives, are initially reco8nised at falr value, unless payment for an asset Is deferred beyond normal business terms or fjnanced at a rate of Interest that Is not a market rate, In which case the asset is measured at the present value of the future p3yment5 discounted at a market rate of interest for a slmllar debt instrument. Other flnanclal instrufnents are subsequently measured at falr value. with any chan8es recognised in the statement of financial attivitles, with the exption of hedging instruments In a deslgnated hedgin8 relationship. Financlal a55ets that afe measured at cost or amortise¢J cost are reviewed for objectSve evidence of impairment at the end of each reportin8 date. If there Is objective evldence of Impairment, an Impalrment loss is recognise(i untlef the appropriate heading In the statement of flnanclal actlvitles in whlch the Inltlal 8a5rt was tognised. For all equlty instrument5 re8ardless of signifitance, and other financlal assets that are Indivldually slgnlficant, these are assessed individually for impalrment. Other flnanclal assets are elther assessed Indivldually or grouped on the ba95 of similar credit risk characterlstics. Any reversals of impalrment are retO8nised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrylng amount would have been had the impairment not previously been reco8nised. Definod contrlbutlon plans Contributlons to deflned contributlon plans are recognised as an expense in the period In which the related servlce Is provlded. Prepaid contributions are recognised as an asset to the extent thal the prepayment will lead to 3 reduction In future payments Of a cash refund. When contributions are not expetted to be settled wholly withln 12 months of the end of the reportinB date in which the employees render the related service. the liability 15 measured on a discounted present value basis. The unwinding of the dlscount Is reco8nlsed as an expense in the period in which it arF5es. Donations and legacies Unrestricted Funds Restrlcted Total Funds Funds 2023 Donatlo Donations Adoption & rehoming fees 8,523 10,073 6,435 14,957 10,073 16
Animal Concern Cumbria Notes to the Financial Statements i¢onUn Year ended 31 Decembei 2023 Donatlons and le8acles Unrestricted Funds Restrirted Total Funds Funds 2023 Legacles Legacie5 33.203 33,203 Grants Grants recelvable 551.799 6,435 558,233 Unrestrlcted Funds Resiricted Total Funds Funds 2022 Donat5ons Donations Adoptlon & rehomlng fees 14,984 I,iio 607 15,591 I,iio Lega¢les Le8acies 1,171 1,171 Grants Grants recelv?ble 57,250 57,250 74,515 607 75,122 Charltable act5vltles Unrestriaed Totsl Funds Unrestrirted Total Funds Funds 2023 Funds 2022 Sales of donated and purchased good5 373 373 158 158 Other Iradlns actlvftles Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Fundraising events 3.288 3,288 Investment In¢ome Unrestricted Total Funds unstrIcted Total Funds Funds 2023 Funds 2022 Bank interest receivable 18.888 18.888 2,652 2,652 17
Animal Concern Cumbria Notes to the Flnancial Statements frNrtthtyedJ Year ended 31 December 2023 Costs of other trading actlvities Unrestricted Total Funds Unrestricted Total Fund5 Funds 2023 Funds 2022 Costs of other trading activitles- Shop costs 1.138 1.398 1.398 Expenditure on charltable octlvltles by lund type Unrestricted Funds Restricted Totsl Funds Funds 20Z3 Provision of Animal Welfare Services Support Costs 192.876 121,233 8.012 200.888 121.232 314,109 ,012 312,120 Unrestricted Funds Restrlcted Total Funds Funds 2022 Provlslon of Anlmal Welfare SeNices Support costs 87,049 64,354 832 87,881 64,354 151,403 832 152,235 10. Expendlture on charltsble a¢tl¥ltles ty actl¥lty type AciotIeS undertaken direclly Support Totsl fvnds costs 2023 Total fund 2022 Provlslon of Animal Welfare SeThlces 20J,888 121,232 322,120 152,235 11. Anatysts of support Costs Provlsion of Animal Welfare Analysis of Services support costs Total 2023 Total 2022 Staff costs Premises Communications and IT Finance costs 62,411 42.398 62,411 42,398 26,580 22,562 2,984 12,228 11.943 11.943 109.289 11.943 121,232 64,354 18
Animal Concern Cumbria Notes to the Finandal statements Year ended 31 December 2023 12. Net Incomel{expendltsre) Net incomejlexpendltuI 15 Stated after charginyjlcreditingl: 2023 2022 Depreciation of tangible fixed assets 13.948 9.855 13. Independent examlnatlon fees 2023 2022 Fees payable to the Independent examlner for". Independent examination of the financial st3tement5 5.250 5,370 14. Staff costs The total staff costs and employee benefits for the reporting perlod are analysed as follows.. 2023 2022 Wages and salaries Social security costs Employer contrlbutions to pension plans 195A84 8.917 3.634 86,397 2,203 208.03S 88,6(X) The average head count of employees durin8 ihe year was 1012022: 91. No employee received employee beneffts of more than £60,) durln8 the year12022.' Nill. 15. Twstee remuneratlon and expenses No remuneratlon or other benefits froffl employment wlth the charity or a related entity were ceived by the trustees. Durln8 the year there were payments of É270 to trustees as re-imbursement for mlleage expenses12022: NIL). 19
Animal Concern Cumbria Notes to the Finanrial Ststements Year ended 31 December 2023 16. Tan8lble flxed assets Land and buildings Equipment Ml Project Total Cost At l January 2023 Addltlons 479.107 792,556 36,452 946 758.CK17 I758,c7) 1273,566 35,495 At 31 December 2023 1,271.663 37398 1,309.061 DepreciatSon At I january 2023 Charge for the year 64,078 13,545 35,457 403 99.535 13,948 At 31 December 2023 77.623 35.860 113A83 Carryln8 amount At 31 December 2023 1.194,040 1.538 1,195.578 At 31 December 2022 415,029 995 758,7 1,174,031 Capltal commhrnents 2023 2022 Contracted for but not provided for In the financial ststements 324,428 There Is a commltment In place to complete the bullding prolett at the Mary I1n Centie, the remaining Cost at the year end was £324,428. 17. Debtors 2023 2022 Prepayments and accrued 5ncome Other debtors 14,005 li,8 14,005 18. Credltors: •mounts falllrva due wlthln one year 2023 2022 Trade creditors Accruals and deferred Inwme Social security and other taxes Other creditors 8.671 5,741 4.036 662 2,899 5.370 2,466 160 19.110 10,895 20
Animal Concern Cumbria Notes to the Financial Statements Year ended 31 December 2023 19. Pen5ion5 and other post retlTernent beneffts Defined contrlbutlon plans The amount recogrslsed In intome or expenditure as an expense in relation to defined contribution plans was £3,63412022.. £2.203I. 20. Government 8rants Government grants relates to Income received under the Coronavirus lob Retention Scheme. 21. Analysls of charitsble funds Unréstricted lunds At l Jènuary 20 23 At 31 Decémber 2023 Income Expenditure General funds 2,588,394 577.S48 1315,2471 250.695 At l January 20 22 At 31 December 2022 Income Expenditure General lunds 2,660,807 80,613 1152,8011 2,588,619 Restrlcted funds At l January 20 23 At 31 December 2023 Income Exper)dlture Restricted Fund 16,559 6,435 18,0121 14,982 At l January 20 22 At 310ecember 2022 Income Expendilu Restricted Fund 16.559 607 18321 16,334 21
Animal Concern Cumbria Notes to the Financial Statements Year ended 31 December 2023 22. Analysls ot net assets between fvnds Unrestricted Funds Restricted Totsl Funds Funds 2023 Tanglble fixed assets Current Assets Creditors less than l year Net assets 1.180,596 1.689,209 119,1101 2.850.695 14,982 1,195.578 1,689,209 119,110) 2,865,677 14,982 Unrestritted Funds Re5trlrted Total Funds Fund5 2022 Tangible fixed assets Current Assets Credltors le55 than l year Net aets 1.157,697 1.441.817 110.8951 16.334 1,174,031 1,441.817 110,8951 2,588,619 16,334 2,604,953 23. Analysls of ch•nges In n•t delrt At At l Jan 2023 Cash flows 31 Dec 2023 Cash at bank and in hand 1.427,812 250,389 1.678,201 24. Related partles There have been no related party transartlons durin8 the year. 22
Animal Concern Cumbria Mana8ement Information Year ended 31 December 2023 The followlng y8es do not forn) of the fin4nd•l statsments. Z3
Animal Concern Cumbria Detailed Statement of Financial Actlvities Year ended 31 December 2023 2013 2022 Income and endowments Donatlon$ and legacles Donatlons Adoption & rehomin8 fees Legacies Grants receivable 14,957 10.073 33.203 500,000 15.591 I,iio 1.171 57,250 558.233 75,122 CharltJble actlvltles Soles of donated and purchased goods J73 158 Other tradlng adlvllles Fundraisln8 events 3,288 Investment income Bank Interest receable 18,888 2,652 Total Income 583,982 81,220 24
Animal Concern Cumbria Detailed Statement of Financial ArtitIeS IctsTth¥t¢411 Year ended 31 December 2023 2023 2022 Expenditure Costs of other tradlng acllvlties Purchases 1.138 1,398 Expendlture on charltable actfvltles Wages and salaries Employer's NIC Pension costs Rates and water Llght Jnd heat Repalrs and malntenance Insurance Other motorltravel costs Legal and profe55ional fees Telephone Other offlce costs Depreciation Bank charges Vet fees Feed and other supplies 195,484 8,917 3.634 1,619 13,649 20,751 2,946 3.745 10,117 4N81 3.433 13,947 364 33,300 5,733 86,397 2,203 989 3,575 10,436 3.245 1,861 11,781 2,984 4,318 9,855 215 7,786 6,590 322,120 152,235 Total expendlture 323,258 153,633 Net Sncomellexpendlturel 260,724 172,4131 25
Animal Concern Cumbria Notes to the Detailed Statement of Flnan(ial Artivitles Year ended 31 Deomber 2023 2023 2022 Costs of other trading actlvtti Costs of other tradlng actl¥ltie5- Shop costs Purchases of goods for resale 1.138 1,398 Costs of other tradlng artlvrtles 1.138 1,398 ExpendSture on charltable actSvltles Provlslon of Anlmal Weltsre Servlces Activities undertoken dlrertfy Direct charitable activity wageslsalarles Dbrect charltable activity employer's NIC Direct charlt3ble activity- pension costs Dlrect charltable activily- other motorltravel costs Dlrett charitable activity- depreciation Direct charltable actlvlty- vet fees Direct charitable aclivity-feed and other supplles 136,839 6,242 Z,$44 3,745 13,947 31,838 5,733 60.478 1,542 1.861 9,855 7.555 6,590 200,888 87,881 Support costs Support charitable activity wageslsalaries Support charitable actlvlty - employpr's NIC Support charitable activity . penston costs Support charitable activlty rent. rates & water Support charitable actlvity light & heat Support charitable aclivSty repair5 & malntenance Support chafltable activity Insurante Support charitable activity legal and professlonal fees Support charbtable artlvlty - telephone and postage Support charitable aCtIty - other office costs Support charitable activlty bank charges Support charitable activity - expense tlaims 58,645 2,675 1.090 1.619 13.649 20.751 25,919 661 989 3,575 10,436 3,245 11,781 2,984 4,318 215 231 10,117 4.481 3,433 Y64 1.462 121,232 64,354 Expendlture on charitable actlvitles 322.120 152,235 26