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|||Page||
|---|---|---|---|
|Report ofthe Trustees||1 to|7|
|Independent
Examiner's|Report|||
|Statement ofFinancial Activities||||
|Balance Sheet||10||
|Cash Flow Statement||||
|Notes tothe Cash Flow|Statement|12||
|Notes tothe Financial Statements||13 to|25|
|Detailed Statement ofFinancial Activities||26 to|28|
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||for|the Year E|nded 31st Jul|2023|||
|---|---|---|---|---|---|---|
||||||31.7.23|31.7.22|
||||Unrestricted|Restricted|Tota I|Total|
||||fund|funds|funds|funds|
|||Notes|E|E|f|6|
|INCOME AND ENDOWMENTS|FROM||||||
|Donations
and legacies||2|194,631||194,631|204,574|
|Charitable
activities|||||||
|General charitable
activities||||6,472|6,472|99,034|
|Better Tomorrow||||93,053|93,053||
|Other trading activities||3|102,334||102334|46092|
|Investment
income||4|123,076||123,076|119,119|
|Other income|||9,119||9,119||
|Total|||429,160|99,525|528,685|468,819|
|EXPENDITURE ON|||||||
|Raising funds||6|188,849||188,849||
|Charitable
activities|||||||
|General charitable
activities|||147,092|6,472|153,564|456,354|
|Better Tomorrow|||10,149|101,577|111,726||
|Burns In The Community|||55,319||55,319||
|Burns ByYour Side|||154,648||154,648||
|Total|||556,057|108,049|664,106|456,354|
|NET INCOME/(EXPENDITURE)|||(126,897)|(8,524)|(135,421)|12,465|
|Transfers between funds||19|310|(310)|||
|Net movement
in funds|||(126,587)|(8,834)|(135,421)|12,465|
|RECONCILIATION
OF FUNDS|||||||
|Tota
I funds brought
forward|||1,817,233|8,834|1,826,067|1,813,602|
|TOTAL FUNDS CARRIED FORWARD|||1,690,646||1,690,646|1,826,067|
||Balance Sheet|Balance Sheet|Balance Sheet||||
|---|---|---|---|---|---|---|
||~31|tl|I 2023||||
||||||31.7.23|31.7.22|
||||Unrestricted|Restricted|Total|Total|
||||fund|funds|funds|funds|
||Notes||E|E|E|f|
|FIXEDASSETS|||||||
|Tan gib le as sets|13||101,745||101,745|75,013|
|Investment
property|14||1,198,105||1,198,105|1,161,044|
||||1,299,850||1,299,850|1,236,057|
|CURRENT ASSETS|||||||
|Debto rs|15||33,005||33,005|41,523|
|Cash at bank and in hand|||396,502||396,502|677,129|
||||429,507||429,507|718,652|
|CREDITORS|||||||
|Amounts
falling due within one year|16||(27,387)||(27,387)|(128,642)|
|NET CURRENT ASSETS|||402,120||402,120|590010|
|TOTAL ASSETS LESSCURRENT LIABILITIES||1,701,970|||1,701,970|1,826,067|
|CREDITORS|||||||
|Amounts
falling due after more than one|||||||
|year|17||(11,324)||(11,324)||
|NET ASSETS||1,690,646|||1,690,646|1,826,067|
|FUNDS|19||||||
|Unrestricted
funds|||||1,690,646|1,817,233|
|Restricted funds||||||8,834|
|TOTAL FUNDS|||||1,690,646|1,826,067|
##
||||Cash Flow Statement|||
|---|---|---|---|---|---|
|||for|the Year Ended 31stJul|2023||
|||||31.7.23|31.7.22|
|||Notes||E|E|
|Cash flows from operating|activities|||||
|Cash generated
from operations|||1|(212,924)|106,951|
|Interest
paid||||(934)||
|Net cash (used in)/provided|by operating||activities|(213,858)|106,951|
|Cash flows from investing|activities|||||
|Purchase oftangible fixed|assets|||(43,777)|(43,886)|
|Purchase ofinvestment
property||||(37,061)|(158,716)|
|Net cash used
in investing|activities|||(80,838)|(202,602)|
|Cash flows from financing|activities|||||
|Capital repayments
in year||||14,069||
|Net cash provided
by financing
activities||||14,069||
|Change
in cash and cash equivalents||in||||
|the reporting
period||||(280,627)|(95,651)|
|Cash and cash equivalents|at the|||||
|beginning
ofthe reporting|period|||677,129|772,780|
|Cash and cash equivalents|at the end|||||
|ofthe reporting
period||||396,502|677,129|
##
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|RECONCILIAT
ACTIVITIES|ION
OF|NET (|EXPENDITURE)/IN|COME
TO NET CASH FLOW|FROM OPERA|TING|
|---|---|---|---|---|---|---|
||||||31.7.23|31.7.22|
||||||f|E|
|Net (expenditure)/income|||for the reporting|period (as per the|||
|Statement
ofFinancial Activities)|||||(135,421)|12,465|
|Adjustments|for:||||||
|Depreciation|charges||||17,045|7,367|
|Interest
paid|||||934||
|Decrease/(increase)||in debtors|||8,518|(41,523)|
|(Decrease)/increase||in creditors|||(104,000)|128,642|
|Net cash (used in)/provided|||by operations||(212,924)|106,951|
|ANALYSIS OF|CHANGES IN||NET FUNDS||||
|||||At 1.8.22|Cash flow|At 31.7.23|
|||||f|f|E|
|Net cash|||||||
|Cash at bank|and in hand|||677,129|(280,627)|396,502|
|||||677,129|(280,627)|396,502|
|Debt|||||||
|Finance leases|||||(14,069)|(14,069)|
||||||(14,069)|(14,069)|
|Total||||677,129|(294,696)|382,433|
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|OTHER TR|ADING|ACTIVIT|IES||||
|---|---|---|---|---|---|---|
||||||31.7.23|31.7.22|
||||||E|E|
|Fundraising|events||||5,652|400|
|Workshop|income|||||123|
|Room hire|||||62,943|21,646|
|Dog Park income|||||16,561|6,894|
|Dog training
income|||||3,597|3,654|
|Refreshment
sales|||||7,741|9,602|
|Community|activities||||5,840|3,773|
||||||102,334|46,092|
|INVESTMENT INCOME|||||||
||||||31.7.23|31.7.22|
||||||f|f|
|Timber sales|||||123,076|119,119|
|INCOME FROM CHARITABLE ACTIVITIES|||||||
||||||31.7.23|31.7.22|
||||General||||
||||charitable|Better|Tota I|Tota I|
||||activities|Tomorrow|activities|activities|
||||E|E|f|f|
|Grants|||6,472|93,053|99,525|99,034|
|Grants received, included|||in the above, are as follows:||||
||||||31.7.23|31.7.22|
||||||E|E|
|Voluntary|Services Recovery Fund||||19,791|17,887|
|Carmarthenshire||Council||||501|
|The Tree|Council||||825||
|Carried forward|||||20,616|18,388|
##
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|||||31.7.23|31.7.22|
|---|---|---|---|---|---|
|||||f|f|
|Brought forward||||20,616|18,388|
|Leader Outdoor and Conservation||||21,716|12,223|
|National
Lottery|- Sustainable||Steps|17,500||
|National
Lottery|- Kitchen|||34,046|58,423|
|Carmarthenshire|Council|—EV|Charger|5,647||
|National
Lottery|- Harmonious||Hedging||10,000|
|||||99,525|99,034|
|RAISING FUNDS||||||
|Raising donations|and legacies|||||
|||||31.7.23|31.7.22|
|||||E|E|
|Staff costs||||76,015||
|Premises and admin costs||||109,424||
|Depreciation||||3,410||
|||||188,849||
##
|CHARITABLE ACTIV|ITIES COSTS||||
|---|---|---|---|---|
||||Support||
|||Direct|costs (see||
|||Costs
f|note 9)
f|Totals
E|
|General charitable|activities|141,800|11,764|153,564|
|Better Tomorrow|||||
|||111,715|11|111,726|
|Burns ln The Community||55,312|7|55,319|
|Burns ByYour Side|||||
|||153,407|1,241|154,648|
|||462,234|13,023|475,257|
##
##
|||||||31.7.23|31.7.22|
|---|---|---|---|---|---|---|---|
|||||||E|E|
|General|charitable||activities||||6,080|
|The total|grants|paid||to institutions|during the year was as follows:|||
|||||||2023|2022|
|||||||E|f|
|Kidwelly|Community|||Hub|||6,080|
||||||||6,080|
|9.|SUPPORT COSTS|||||
|---|---|---|---|---|---|
|||||Governance||
||||Finance|costs|Totals|
||||E|E|E|
||General charitable|activities|2,151|9,613|11,764|
||Better Tomorrow|||||
||||11||11|
||Burns In The Community||7||7|
||Burns ByYour Side|||||
||||1,241||1,241|
||||3,410|9,613|13,023|
##
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##
|||2023|2022|
|---|---|---|---|
|||E|E|
|Wages|and salaries|303,322|243,432|
|Social|security costs|27.007|22,662|
|Other|pension costs|26,267|20,120|
|||356,596|286,214|
|||Unrestricted|Restricted|Tota I|
|---|---|---|---|---|
|||fund|funds|funds|
|||E|f|E|
|INCOME AND ENDOWMENTS|FROM||||
|Donations
and legacies||204,574||204,574|
|Charitable
activities|||||
|General charitable
activities|||99,034|99,034|
|Other trading activities||46,092||46,092|
|Investment
income||119,119||119,119|
|Total||369,785|99,034|468,819|
|EXPENDITURE ON|||||
|Charitable
activities|||||
|General charitable
activities||408,167|48,187|456,354|
|NET INCOME/(EXPENDITURE)||(38,382)|50,847|12,465|
|Transfers between
funds||42,013|(42,013)||
|Net movement
in funds||3,631|8,834|12,465|
|RECONCILIATION
OF FUNDS|||||
|Total funds brought forward||1,813,602||1,813,602|
|TOTAL FUNDS CARRIED FORWARD||1,817,233|8,834|1,826,067|
##
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##
|TANGIBLE FIXEDASSETS|||||||
|---|---|---|---|---|---|---|
|||Fixtures|||||
||Plant and|and|Motor||Computer||
||machinery
f|fittings
E|vehicles
E||equipment
E|Totals
f|
|COST|||||||
|At 1st August 2022|17,005|71,426||514|1,197|90,142|
|Additions|17,500|18,415|7,862|||43,777|
|At 31stJuly 2023|34,505|89,841|8,376||1,197|133,919|
|DEPRECIATION|||||||
|At 1st August 2022|9,928|4,663||11|527|15,129|
|Charge for year|5,989|8,984|1,673||399|17,045|
|At 31stJuly 2023|15,917|13,647|1,684||926|32,174|
|NET BOOK VALUE|||||||
|At 31st July 2023|18,588|76,194|6,692||271|101,745|
|At 31stJuly 2022|7,077|66,763||503|670|75,013|
|INVESTMENT PROPERTY|||||||
|FAIR VALUE|||||||
|At 1st August 2022||||||1,161,044|
|Additions||||||37,061|
|At 31stJuly 2023||||||1,198,105|
|NET BOOK VALUE|||||||
|At 31st July 2023||||||1,198,105|
|At 31st July 2022||||||1,161,044|
##
##
##
|15.|DEBTORS:AM|O|UNTS
F|ALLING|DUE WITHIN O|NE YEAR|||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||31.7.23|31.7.22|
||||||||||6|f|
||Trade debtors||||||||14,689|3,972|
||Other debtors||||||||7,824|23,605|
||VAT||||||||7,200|12,557|
||Prepayments||||||||3,292|1,389|
||||||||||33,005|41,523|
||Included
within||other debtors||is an amount|due from|Burns|Pet|Nutrition
Ltd of f7,824 (20||
||622,899).||||||||||
|16.|CREDITORS: AMOUNTS|||FALLING|DUE WITHIN|ONE YEAR|||||
||||||||||31.7.23|31.7.22|
||||||||||E|E|
||Hire purchase|(see note||18)|||||2,745||
||Trade creditors||||||||14,123|99,698|
||Taxation and social security||||||||8,319|7,304|
||Other creditors||||||||2,200|21,640|
||||||||||27,387|128,642|
|17.|CREDITORS: AMOUNTS|||FALLING|DUE AFTER MORE THAN||ONE YEAR||||
||||||||||31.7.23|31.7.22|
||||||||||E|E|
||Hire purchase|(see note||18)|||||11,324||
|18.|LEASING AGREEMENTS||||||||||
||Minimum
lease||payments|under|hire purchase|fall due as|follows:||||
||||||||||31.7.23|31.7.22|
||||||||||f|E|
||Net obligations||repayable:||||||||
||Within one year||||||||2,745||
||Between one and five years||||||||11,324||
||||||||||14,069||
##
##
|MOVEM|ENT|IN FUNDS|||||
|---|---|---|---|---|---|---|
|||||Net|Transfers||
|||||movement|between|At|
||||At 1.8.22|in funds|funds|31.7.23|
||||E|E|E|E|
|Unrestricted||funds|||||
|General|fund||1,817,233|(126,897)|310|1,690,646|
|Restricted funds|||||||
|National|Lottery - Kitchen||8,834|(8,524)|(310)||
|TOTAL|FUNDS||1,826,067|(135,421)||1,690,646|
|||||Incoming|Resources|Movement|
|---|---|---|---|---|---|---|
|||||resources|expended|in funds|
|||||E|E|f|
|Unrestricted
funds|||||||
|General fund||||429,160|(556,057)|(126,897)|
|Restricted funds|||||||
|Voluntary
Services Recovery Fund||||19,791|(19,791)||
|National
Lottery|- Kitchen|||34,046|(42,570)|(8,524)|
|Leader Outdoor|and Conservation|||21,716|(21,716)||
|National
Lottery|- Sustainable||Steps|17,500|(17,500)||
|The Tree Council||||825|(825)||
|Carmarthenshire|Council|—EV Charger||5,647|(5,647)||
|||||99,525|(108,049)|(8,524)|
|TOTAL FUNDS||||528,685|(664,106)|(135,421)|
##
##
##
|||||Net|Transfers||
|---|---|---|---|---|---|---|
|||||movement|between|At|
||||At 1.8.21|in funds|funds|31.7.22|
||||E|E|E|f|
|Unrestricted||funds|||||
|General|fund||1,813,602|(38,382)|42,013|1,817233|
|Restricted funds|||||||
|National|Lottery - Kitchen|||50,847|(42,013)|8,834|
|TOTAL|FUNDS||1,813,602|12,465||1,826,067|
|||Incoming|Resources|Movement|
|---|---|---|---|---|
|||resources
f|expended
E|in funds
E|
|Unrestricted
funds|||||
|General fund||369,785|(408,167)|(38,382)|
|Restricted funds|||||
|Voluntary
Services Recovery Fund||17,887|(17,887)||
|National
Lottery|- Kitchen|58,423|(7,576)|50,847|
|Leader Outdoor|and Conservation|12,223|(12,223)||
|National
Lottery|—Harmonious||||
|Hedging||10,000|(10,000)||
|Carmarthenshire|Council|501|(501)||
|||99,034|(48,187)|50,847|
|TOTAL FUNDS||468,819|(456,354)|12,465|
##
##
||||Net|Transfers||
|---|---|---|---|---|---|
||||movement|between|At|
|||At 1.8.21|in funds|funds|31.7.23|
|||E|f|E|E|
|Unrestricted|funds|||||
|General fund||1,813,602|(165,279)|42,323|1,690,646|
|Restricted funds||||||
|National
Lottery - Kitchen|||42,323|(42,323)||
|TOTAL FUNDS||1,813,602|(122,956)||1,690,646|
|||||Incoming|Resources|Movement|
|---|---|---|---|---|---|---|
|||||resources|expended|in funds|
|||||6|6|E|
|Unrestricted
funds|||||||
|General fund||||798,945|(964,224)|(165,279)|
|Restricted funds|||||||
|Voluntary
Services Recovery Fund||||37,678|(37,678)||
|National
Lottery|—Kitchen|||92,469|(50,146)|42,323|
|Leader Outdoor|and Conservation|||33,939|(33,939)||
|National
Lottery|- Harmonious||||||
|Hedging||||10,000|(10,000)||
|Carmarthenshire||Council||501|(501)||
|National
Lottery-||Sustainable|Steps|17,500|(17,500)||
|The Tree Council||||825|(825)||
|Carmarthenshire||Council - EV Charger||5,647|(5,647)||
|||||198,559|(156,236)|42,323|
|TOTAL FUNDS||||997,504|(1,120,460)|(122,956)|
##
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|||Detailed Statement|ofFinancial|Activities||||
|---|---|---|---|---|---|---|---|
|||for the Year Ended 31stJul||2023||||
||||||31.7.23|31.7.22||
||||||E|E||
|INCOME AND ENDOWMENTS||||||||
|Donations
and legacies||||||||
|Donations|||||194,631|204,574||
|Other trading activities||||||||
|Fundraising
events|||||5,652|400||
|Workshop
income|||||||123|
|Room hire|||||62,943|21,646||
|Dog Park income|||||16,561|6,894||
|Dog training
income|||||3,597|3,654||
|Refreshment
sales|||||7,741|9,602||
|Community
activities|||||5,840|3,773||
||||||102,334|46,092||
|Investment
income||||||||
|Timber sales|||||123,076|119,119||
|Charitable
activities||||||||
|Grants|||||99,525|99,034||
|Other income||||||||
|VAT recoverable|||||9,119|||
|Total incoming
resources|||||528,685|468,819||
|EXPENDITURE||||||||
|Raising donations|and legacies|||||||
|Wages|||||65,376|||
|Socialsecurity|||||5,818|||
|Pensions|||||4,821|||
|Premises
and admin costs|||||109,424|||
|Plant and machinery|||||1,198|||
|Fixtures and fittings|||||1,797|||
|Motor vehicles|||||335|||
|Computer
equipment|||||80|||
||||||188,849|||
|||Detailed Statement ofFinancial|Activities|||
|---|---|---|---|---|---|
|||for the Year Ended 31stJul|2023|||
|||||31.7.23|31.7.22|
|||||E|f|
|Raising donations|and leg|acies||||
|Charitable
activities||||||
|Wages||||237,946|243,432|
|Socialsecurity||||21,190|22,662|
|Pensions||||21,446|20,120|
|Insurance||||2,434|3,737|
|Telephone||||5,865|897|
|Postage and stationery||||3,890|1,341|
|Advertising||||632|1,723|
|Sundries||||3,661|6,173|
|Local projects||||11,695|6,936|
|Travel and subsistence||||5,937|4,069|
|Computer
and software||||3,899|5,761|
|Motor expenses||||36,994|36,861|
|Clothing and logos||||6,261|1,177|
|Consultancy
and professio||na I fees||2,717|13,223|
|Premises costs||||55,022|20,970|
|Woodland
costs|||||9,261|
|Volunteer
expenses||||4,616|3,670|
|Miscellaneous
purchases||||103|1,880|
|Subscriptions||||964|1,923|
|Training fees||||229|1,587|
|Health and safety||||3,722|4,394|
|Outreach
work|||||2,328|
|Dog training/park|costs||||2,495|
|Events|||||637|
|Refreshments
costs|||||6,404|
|Rent||||18,442|14,720|
|UK entertainment|||||768|
|Plant and machinery||||4,791|4,037|
|Fixtures and fittings||||7,187|2,925|
|Motor vehicles||||1,338|11|
|Computer
equipment||||319|394|
|Hire purchase
interest||||934||
|Grants to institutions|||||6,080|
|||||462,234|452,596|
|Supportcosts||||||
|Finance||||||
|Bank charges||||1,780|908|
|Carried forward||||1,780|908|
||Detailed Statement ofFinancial|Activities||||
|---|---|---|---|---|---|
||for the Year Ended 31stJul|2023||||
||||31.7.23|31.7.22||
||||E|E||
|Finance||||||
|Brought forward|||1,780||908|
|Foreign exchange losses|||1,630|||
||||3,410||908|
|Governance costs||||||
|Accountancy
and legal fees|||9,613|2,850||
|Tota I resources expended|||664,106|456,354||
|Net (expenditure)/income|||(135,421)|12,465||