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2022-09-30-accounts

2022 2021
Unrestricted Restricted Total Total
Notes funds funds funds funds
f
INCOME
Donations 56,919 56,919 43,358
Adoptions 7,672 7,672 3,618
Fundraising 6,847 6,847 3,271
Membership fees 515 515 120
Legacies 12,093 12,093 40,496
Sales and other income 7,943 7,943 12,140
Commissions received 1,182 1,182 703
Investment
income
3,647 3,647 3,413
Government grants 467
TOTAL INCOME 96,818 96,818 107,586
EXPENDITURE
Direct expenditure 44,987 44,987 34,716
Charitable
activities
130,972 130,972 106,973
TOTAL EXPENDITURE 175,959 175,959 141,689
Net(loss)/gain on revaluation (18,997) (18,997) 32,423
NET EXPENDITURE FOR THE YEAR (98,138) (98,138) (1,680)
TOTAL FUND BALANCES BROUGHT FORWARD 833,640 833,640 835,320
TOTAL FUND BALANCES CARRIED FORWARD 735,502 735,502 833,640

2022 2021
Notes
FIXEDASSETS
Tangible assets 523,302 528,929
CURRENT ASSETS
Debtors 10,775 45,422
Investments 183,420 227,417
Cash at bank and in hand 27,652 39,606
221,847 312,445
CREDITORS: amounts falling
due within less than one year (9,647) (7,734)
NET CURRENT ASSETS 212,200 304,711
NET ASSETS 735,502 833,640
FUNDS
General reserves 179,746 253,622
Designated reserves 521,238 526,503
Revaluation reserves 34,518 53,515
Restricted
funds
10
TOTAL FUNDS 735,502 833,640

2022 2021
Wages and salaries 92,327 73,296
Pension 2,030 1,624
94,357 74,920

2022 2021
Unrestricted Restricted Total Total
funds funds funds funds
DIRECT EXPENDITURE
Purchases
ofFeed
5,700 5,700 5,078
Purchases
ofVeterinary/
Farrier Services 38,157 38,157 28,332
Miscellaneous
Purchases
265 265 174
Advertising
and Fundraising
Expenses 865 865 1,132
44,987 44,987 34,716
CHARITABLE ACTIVITIES EXPENDITURE
Staff Salaries (note 3) 92,327 92,327 73,296
Employers
Pension
Rent, Rates and Refuse
(note 3) 2,030
4,201
2,030
4,201
1,624
4,365
Light and Heat 9,809 9,809 5,769
Motoring Costs 3,769 3,769 2,750
Premises Expenses 732 732 561
Postage, Stationery and Admin Sundries 543 543 546
Telephones 2,206 2,206 1,869
Computer
Repairs and Fees
622 622 571
Equipment
Maintenance
1,370 1,370 1,071
Cleaning
Cost
711 711 754
Insurance 2,737 2,737 2,802
Bank and Credit Card Charges 709 709 708
Accountancy
and Examination
Fees 1,905 1,905 1,930
Property
Repairs and
Fencing 1,673 1,673 2,612
Depreciation 5,628 5,628 5,745
130,972 130,972 106,973

5
TANGIBLE ASSETS
5
TANGIBLE ASSETS
Freehold Furniture
&
Total
Property Equipment
E
COST
At 1 October 2021 552,706 5,610 558,316
Additions
At 30September 2022 552,706 5,610 558,316
DEPRECIATION
At 1 October 2021 26,203 3,184 29,387
Charge 5,265 362 5,627
At 30September 2022 31,468 3,546 35,014
NET BOOK VALUE
At beginning ofyear 526,503 2,426 528,929
At end of year 521,238 2,064 523,302
6
DEBTOR
S
2022 2021
Prepayments and accrued income 4,792 3,911
Other taxation and social security 5,983 3,015
10,775 45,422
7
INVESTMENTS
2022 2021
f
Investment
income funds
158,420 202,417
National
Savings
25,000 25,000
183,420 227,417
Movement
on
investmentsin the year:
Capital funds withdrawn (25,000)
Movement
in
market valuation (adjusted via revaluation reserve) (18,997) 32,423
Net movement in the year (43,997) 32,423

2022 2021
Trade creditors 3,704 909
Accruals and deferred income 4,365 5,509
9,647 7,734
reserve mo vements
during the y
ear were:
Funds
brought Funds carried
forward Income Expenditure Revaluations forward
f. f
Revaluation reserve 53,515 (18,997) 34,518
Freehold property 526,503 (5,265) 521,238
General funds 253,622 96,818 (170,694) 179,746
833,640 96,818 (175,959) (18,997) 735,502
1 compar ativ e
movements
Funds
brought Funds carried
forward Income Expenditure Revaluations forward
Z f
Revaluation reserve 21,092 32,423 53,515
Freehold property 531,821 (5,318) 526,503
General funds 281,499 107,119 (134,996) 253,622
834,412 107,119 (140,314) 32,423 833,640

10 RES TRICTED FUNDS
Funds
brought Funds carried
forward Income Expenditure Revaluations forward
f f f f
Muffin appeal fund
Wages turlough
2021 comparative movements
Funds
brought Funds carried
forward Income Expenditure Revaluations forward
f f f f
Muffin appeal fund 908 (908)
Wages furlough 467 (467)
908 467 (1,375)
11
ANALYSIS OF NET ASSETS BETWEEN
FUNDS
Unrestricted Designated Restricted Total
funds funds funds funds
f f f f
For the year ended 30September 2022
Tangible fixed assets 2,064 521,238 523,302
Debtors 10,775 10,775
Investments 183,420 183,420
Bank and cash 27,653 27,653
Creditors (9,647) (9,647)
214,265 521,238 735,503
For the year ended 30September 2021
Tangible fixed assets 2,426 526,503 528,929
Debtors 45,422 45,422
Investments 227,417 227,417
Bank and cash 39,606 39,606
Creditors (7,734) (7,734)
307,137 526,503 833,640

2021
Unrestricted Restricted Total
funds funds funds
INCOME
Donations 43,358 43,358
Adoptions 3,618 3,618
Fundraising 3,271 3,271
Membership
fees
120 120
Legacies 40,496 40,496
Sales and other income 12,140 12,140
Commissions
received
703 703
Investment
income
3,413 3,413
Government
grants
467 467
TOTAL INCOME 107,119 467 107,586
EXPENDITURE
Direct expenditure 33,808 908 34,716
Charitable
activities
106,506 467 106,973
TOTAL EXPENDITURE 140,314 1,375 141,689
Net gain on revaluation 32,423 32,423
NET INCOME BEFORE EXCEPTIONAL ITEMS 32,133 (1,334) 30,799
Exceptional
item
NET EXPENDITURE FOR THE YEAR (772) (908) (1,680)
TOTAL FUND BALANCES BROUGHT FORWARD 834,412 908 835,320
TOTAL FUND BALANCES CARRIED FORWARD 833,640 833,640