| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Notes | funds | funds | funds | funds | |
| f | f | f | f | ||
| INCOME | |||||
| Donations | 38,120 | 38,120 | 56,919 | ||
| Adoptions | 9,766 | 9,766 | 7,672 | ||
| Fundraising | 14,836 | 14,836 | 6,847 | ||
| Membership fees |
51 | 51 | 515 | ||
| Legacies | 12,093 | ||||
| Sales and other income | 11,444 | 11,444 | 7,943 | ||
| Commissions received |
1,343 | 1,343 | 1,182 | ||
| Investment income |
4,557 | 4,557 | 3,647 | ||
| Government grants |
1,000 | 1,000 | |||
| TOTAL INCOME | 81,117 | 81,117 | 96,818 | ||
| EXPENDITURE | |||||
| Direct expenditure | 4 | 43,790 | 43,790 | 44,987 | |
| Charitable activities |
4 | 146,474 | 146,474 | 130,972 | |
| TOTAL EXPENDITURE | 190,264 | 190,264 | 175,959 | ||
| Net gain/(loss) on revaluation |
19,278 | 19,278 | (18,997) | ||
| NET EXPENDITURE FOR THE YEAR | (89,869) | (89,869) | (98,138) | ||
| TOTAL FUND BALANCES BROUGHT | FORWARD | 735,502 | 735,502 | 833,640 | |
| TOTAL FUND BALANCES CARRIED | FORWARD | 645,633 | 645,633 | 735,502 |
| 2023 | |||||||
|---|---|---|---|---|---|---|---|
| Notes | |||||||
| FIXEDASSETS | |||||||
| Tangible assets | 517,779 | 523,302 | |||||
| CURRENT ASSETS | |||||||
| Debtors | 6 | 5,050 | 10,775 | ||||
| Investments | 7 | 106,921 | 183,420 | ||||
| Cash at bank and | in hand | 33,684 | 27,652 | ||||
| 145,655 | 221,847 | ||||||
| CREDITORS: amounts due within less than |
falling one year |
8 | ~ty, 80t | 9,647 | |||
| NET CURRENT | ASSETS | 127,854 | 212,200 | ||||
| NET ASSETS | 645,633 | 735,502 | |||||
| FUNDS | |||||||
| General reserves | 123,632 | 179,746 | |||||
| Designated | reserves | 516,026 | 521,238 | ||||
| Revaluation | reserves | 5,975 | 34,518 | ||||
| TOTAL FUNDS | 10 | 645,633 | 735,502 |
| 2023 | 2022 | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||||||
| funds f |
funds | funds | fundsf | ||||||
| DIRECT EXPENDITURE | |||||||||
| Purchases of Feed |
4,414 | 4,414 | 5,700 | ||||||
| Purchases of Veterinary/ |
Farrier Services | 37,332 | 37,332 | 38,157 | |||||
| Miscellaneous Purchases |
986 | 986 | 265 | ||||||
| Advertising and Fundraising |
Expenses | 1,058 | 1,058 | 865 | |||||
| 43,790 | 43,790 | 44,987 | |||||||
| CHARITABLE ACTIVITIES EXPENDITURE | |||||||||
| Staff Salaries | (note 3) | 96,987 | 96,987 | 92,327 | |||||
| Employers Pension |
(note 3) | 2,300 | 2,300 | 2,030 | |||||
| Rent, Rates and Refuse | 4,323 | 4,323 | 4,201 | ||||||
| Light and Heat | 15,193 | 15,193 | 9,809 | ||||||
| Motoring Costs | 2,752 | 2,752 | 3,769 | ||||||
| Premises Expenses | 1,073 | 1,073 | 732 | ||||||
| Postage, Stationery | and | Admin | Sundries | 281 | 281 | 543 | |||
| Telephones | 2,844 | 2,844 | 2,206 | ||||||
| Computer Repairs and Fees |
603 | 603 | 622 | ||||||
| Equipment Maintenance |
1,200 | 1,200 | 1,370 | ||||||
| Cleaning Cost |
641 | 641 | 711 | ||||||
| Legal Fees | 1,700 | 1,700 | |||||||
| Insurance | 3,464 | 3,464 | 2,737 | ||||||
| Bank and Credit Card Charges | 916 | 916 | 709 | ||||||
| Training | 565 | 565 | |||||||
| Accountancy and Examination |
Fees | 1,920 | 1,920 | 1,905 | |||||
| Property Repairs and Fencing |
4,189 | 4,189 | 1,673 | ||||||
| Depreciation | 5,523 | 5,523 | 5,628 | ||||||
| 146,474 | 146,474 | 130,972 |
| 5 TANGIBLE ASSETS |
5 TANGIBLE ASSETS |
Freehold | Furniture | & | Total | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Property | Equipment | |||||||||
| f. | ||||||||||
| COST | ||||||||||
| At 1 October 2022 | 552,706 | 5,610 | 558,316 | |||||||
| Additions | ||||||||||
| At 30 September 2023 | 552,706 | 5,610 | 558,316 | |||||||
| DEPRECIATION | ||||||||||
| At 1 October 2022 | 31,468 | 3,546 | 35,014 | |||||||
| Charge | 5,212 | 311 | 5,523 | |||||||
| At 30 September 2023 | 36,680 | 3,857 | 40,537 | |||||||
| NET BOOK VALUE | ||||||||||
| At beginning ofyear |
521,238 | 2,064 | 523,302 | |||||||
| At end of year | 516,026 | 1,753 | 517,779 | |||||||
| The freehold property |
was | professionally | valued at E600,000 in November | 2008 by Primmer | Olds Chartered | Surveyors. | ||||
| Book value on transfer | from the predecessor | charity on | 1 December 2016 | was f552,706. | ||||||
| 6 DEBTORS |
||||||||||
| 2023 | 2022 | |||||||||
| Prepayments and accrued |
income | 1,528 | 4,792 | |||||||
| Other taxation and social security |
3,522 | 5,983 | ||||||||
| 5,050 | 10,775 | |||||||||
| 7 INVESTMENTS |
||||||||||
| 2023 | 2022 | |||||||||
| f | ||||||||||
| Investment income funds |
81,921 | 158,420 | ||||||||
| National Savings |
25,000 | 25,000 | ||||||||
| 106,921 | 183,420 | |||||||||
| Movement on investments |
in | the year: | ||||||||
| Capital funds withdrawn Movement in market valuation |
(adjusted | via | revaluation | reserve) | (95,777) 19,278 |
(25,000) ~18,997 |
||||
| Net movement in the year |
(76,499 | 43,997 |
| 2023 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Trade creditors | 9,173 | 3,704 | ||||||||
| Accruals and |
deferred | income | 6,676 | 4,365 | ||||||
| 17,801 | 9,647 | |||||||||
| 9 | UNRESTRICTED | FUNDS | ||||||||
| The | reserve | movements | during | the year were: | ||||||
| Funds | ||||||||||
| brought | Revaluations | Funds carried | ||||||||
| forward | Income | Expenditure | and transfers | forward | ||||||
| Revaluation | reserve | 34,518 | (28,543) | 5,975 | ||||||
| Freehold | property | 521,238 | (5,212) | - | 516,026 | |||||
| General | funds | 179,746 | 81,117 | 185,052 | 47,821 | 123,632 | ||||
| 735,502 | 81,117 | 190,264 | 19,278 | 645,633 | ||||||
| 2022 comparative | movements | |||||||||
| Funds | ||||||||||
| brought | Funds carried | |||||||||
| forward | Income | Expenditure | Revaluations | fonvard | ||||||
| f'. | F. | F. | F. | 6 | ||||||
| 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 |
| NOTES TO THE ACCOUNTS FOR THE YEAR | ENDED 30 SEP | TEMBE | R20 | 23 (continuedj | |
|---|---|---|---|---|---|
| 10 ANALYSIS OF NET ASSETS BETWEEN FUNDS | |||||
| Unrestricted | Designated | Restricted | Total | ||
| funds | funds | funds | funds | ||
| s | s | s | |||
| For the year ended 30September 2023 | |||||
| Tangible fixed assets | 1,753 | 516,026 | 517,779 | ||
| Debtors | 5,050 | 5,050 | |||
| Investments | 106,921 | 106,921 | |||
| Bank and cash | 33,684 | 33,684 | |||
| Creditors | (17,801) | 17,801 | |||
| 129,607 | 516,026 | 645,633 | |||
| 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 | 9,647 214,265 |
5, | 8 | 9,647 735,503 |
|
| 11 RELATED PARTY TRANSACTIONS |
| 2022 | |||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| funds | funds | funds | |
| 8 | 8 | 8 | |
| INCOME | |||
| Donations | 56,919 | 56,919 | |
| Adoptions | 7,672 | 7,672 | |
| Fundraising | 6,847 | 6,847 | |
| Membership fees |
515 | 515 | |
| Legacies | 12,093 | 12,093 | |
| Sales and other income | 7,943 | 7,943 | |
| Commissions received |
1,182 | 1,182 | |
| Investment income |
3,647 | 3,647 | |
| TOTAL INCOME | 96,818 | 98,818 | |
| EXPENDITURE | |||
| Direct expenditure | 44,987 | 44,987 | |
| Charitable activities |
130,972 | 130,972 | |
| TOTAL EXPENDITURE | 175,959 | 175,959 | |
| Net gain on revaluation | (18,997) | (18,997) | |
| NET EXPENDITURE FOR THE YEAR | (98,138) | (98,138) | |
| TOTAL FUND BALANCES BROUGHT FORWARD | 633,640 | 833,640 | |
| TOTAL FUND BALANCES CARRIED FORWARD | 735,502 | 735,502 |