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