CHARITY REGISTRATION NUMBER: 1172102
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION) UNAUDITED FINANCIAL STATEMENTS 30 APRIL 2021
DAVID KELLAND FCA
Chartered accountants Meadows & Co Limited Headlands House 1 Kings Court Kettering Parkway Kettering NN15 6WJ
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED
ORGANISATION)
FINANCIAL STATEMENTS
YEAR ENDED 30 APRIL 2021
| PAGE | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 4 |
| Statement of financial activities | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 15 |
| Notes to the detailed statement of financial activities | 16 |
Page 1
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
TRUSTEES' ANNUAL REPORT
YEAR ENDED 30 APRIL 2021
The trustees present their report and the unaudited financial statements of the charity for the year ended 30 April 2021.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name
Charity registration number Principal office
Starlight Barking Trust (Charitable Incorporated Organisation)
1172102 69 High Street Maxey Peterborough PE6 9EE
THE TRUSTEES
Mrs W Lyotier Mrs D Smith Miss E Lyotier
INDEPENDENT EXAMINER
David Kelland Meadows & Co Limited Headlands House 1 Kings Court Kettering Parkway Kettering NN15 6WJ
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constitution adopted 16th March 2017.
Charitable Incorporated Organisation.
Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees.
In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
OBJECTIVES AND ACTIVITIES
The trust's main objective is to address the global stray dog crisis by linking up with other animal welfare charities to humanely reduce the number of dogs living homeless on the streets.
To achieve this the charity extends an open invitation to every rescue shelter to promote their dogs for adoption on the trust's website: www.starlightbarking.co.uk
The Starlight Barking Trust actively encourage travel companies to sponsor neutering projects in their destinations on their sister website: www.thetravelchest.co.uk
Page 2
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
TRUSTEES' ANNUAL REPORT (continued)
YEAR ENDED 30 APRIL 2021
ACHIEVEMENTS AND PERFORMANCE
In our fourth year of operation, we continued to address the sad situation for the Ghost Dogs. These are dogs who languish for years in a shelter without any hope of adoption due to their size, age, health, colour or shy disposition, becoming steadily depressed and potentially more difficult to re-home.
We also continued to address the rescue dog anomaly where potential adopters have difficulty finding a dog - yet shelters are so overwhelmed that they can't take in any more dogs.
We further developed our website in order that smaller shelters could promote their dogs for adoption and also advise holidaymakers how they might help by fundraising or volunteering once travel restrictions were lifted.
Our website promotes every UK shelters' dogs for adoption and most shelters in Greece. We are now working on promoting more dogs from registered shelters all over the world.
The charity operates a successful adoption programme. Matching up the right family and dog can be challenging when the dogs cannot interact with the family before adoption. It depends very much on trust and good communication with the volunteers in Greece. We work with every family before, during and after adoption and offer them a 24/7 support network.
This includes a group Zoom meeting for our new families, before and after travel, with our volunteer behaviourist. We also have Zoom reunions so the shelter volunteers can interact with the adoptive families and see their much-loved dogs in their new homes. Our strength has been in building on this trust and offering our adoptive families every support possible.
Everything is handled with the dog's best interest and rather than attempt huge volumes of adoptions we concentrate on making lasting partnerships. Occasionally, despite everyone's best efforts, sometimes the match doesn't work out. On the few occasions that this has happened, where possible the family keep the dog until a suitable partnership is found. Where this has been difficult the dogs have come into a UK foster home before being re-homed.
Despite the challenges of the Pandemic and Brexit, via the adoptions, in particular the Ghost Dogs, we continued to grow and strengthen our support network.
The target was to re-home 50 dogs during the financial year 2020/21. We exceeded this and re-homed 77. Of these, 30 dogs were identified as Ghost Dogs who with promotion and diligent re-homing would be capable of a new life.
At the time of writing this report 29 of those dogs have now been re-homed. We consider this our major re-homing success as these dogs had languished for over 3 years in a desolate shelter on the island of Lemnos. Their transition to normal family life took several months but, thanks to finding the most perfect families, their transformations have been astonishing - proving that every dog is worth saving no matter how long they have waited for their lucky break.
Going into year five, once travel restrictions start lifting, our objective is to find more corporate travel sponsors for the shelters' neutering programmes and help the shelters match up suitable families with dogs for adoption.
Page 3
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
TRUSTEES' ANNUAL REPORT (continued)
YEAR ENDED 30 APRIL 2021
FINANCIAL REVIEW
We are confident of a brighter future but just after we had been offered financial support from several tour operators the Pandemic hit and we lost all our sponsors apart from one. As a result we have yet to achieve the expected sponsorship donations from travel companies who were hit the hardest. The major funding continues to come via an interest free loan from one trustee and a private sponsor.
The dogs who were re-homed from Greece had a portion of their health checks and travel supported by our sponsors and the balance covered by an adoption donation. The cost of transportation from Greece has escalated post-Brexit and whilst trying to ensure we did everything in the best interest for the welfare of the dogs we incurred additional costs.
It's a long-complicated journey from the Greek islands. When we had large numbers traveling we paid for the UK courier team to come direct to the shelter on Lemnos which made for a better experience for the dogs as they would go door to door in the same travel kennel. However, this pushed the total cost up considerably and there was a shortfall.
With travel restrictions slowly lifting our website www.thetravelchest.co.uk has been further developed and is the perfect platform for travel companies to showcase their holidays in return for sponsorship opportunities which will fund neutering projects.
By year six we hope to begin to start paying back the loan.
The Ghost Dogs have not only raised awareness for more shelter dogs they have significantly increased our support network. Although we were disappointed that our main fundraising events had to be cancelled during 2020/21 - the adopted dogs themselves have created a solid base of supporters from which we can grow.
Our financial focus is now on the travel companies who are ready to sponsor neutering projects to humanely reduce the number of stray dogs in their destinations.
The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:
Mrs W Lyotier Trustee
Page 4
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STARLIGHT BARKING TRUST
(CHARITABLE INCORPORATED ORGANISATION)
YEAR ENDED 30 APRIL 2021
I report to the trustees on my examination of the financial statements of Starlight Barking Trust (Charitable Incorporated Organisation) ('the charity') for the year ended 30 April 2021.
RESPONSIBILITIES AND BASIS OF REPORT
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
David Kelland Independent Examiner
Meadows & Co Limited Headlands House 1 Kings Court Kettering Parkway Kettering NN15 6WJ
Page 5
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 30 APRIL 2021
| 2021 | 2021 | 2020 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 4 | 72,207 | 72,207 | 25,027 |
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total income | 72,207 | 72,207 | 25,027 | |
| ============================ | ============================ | ============================ | ||
| Expenditure | ||||
| Expenditure on raising funds: | ||||
| Costs of raising donations and legacies | 5 | 84,764 | 84,764 | 43,350 |
| Expenditure on charitable activities | 6,7 | 1,605 | 1,605 | 1,718 |
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Total expenditure | 86,369 | 86,369 | 45,068 | |
| ============================ | ============================ | ============================ | ||
| ---------------------------- | ---------------------------- | ---------------------------- | ||
| Net expenditure and net movement in funds | (14,162) | (14,162) | (20,041) | |
| ============================ | ============================ | ============================ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | (126,948) | (126,948) | (106,907) | |
| -------------------------------- | -------------------------------- | -------------------------------- | ||
| Total funds carried forward | (141,110) ================================ |
(141,110) ================================ |
(126,948) ================================ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 7 to 13 form part of these financial statements.
Page 6
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
STATEMENT OF FINANCIAL POSITION
| 30 | APRIL 2021 | ||||
|---|---|---|---|---|---|
| 2021 | 2020 | ||||
| Note | £ | £ | £ | £ | |
| CURRENT ASSETS | |||||
| Cash at bank and in hand | 7,899 | 9,348 | |||
| CREDITORS: amounts falling due | |||||
| within one year | 14 | 7,258 | 1,500 | ||
| ----------------------- | ----------------------- | ||||
| NET CURRENT ASSETS | 641 | 7,848 | |||
| -------------- | ----------------------- | ||||
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 641 | 7,848 | |||
| CREDITORS: amounts falling due | |||||
| after more than one year | 15 | 141,751 | 134,796 | ||
| -------------------------------- | -------------------------------- | ||||
| NET LIABILITIES | (141,110) | (126,948) | |||
| ================================ | ================================ | ||||
| FUNDS OF THE CHARITY | |||||
| Unrestricted funds | (141,110) | (126,948) | |||
| -------------------------------- | -------------------------------- | ||||
| Total charity funds | 17 | (141,110) | (126,948) | ||
| ================================ | ================================ |
These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:
Mrs W Lyotier Trustee
The notes on pages 7 to 13 form part of these financial statements.
Page 7
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 30 APRIL 2021
1. GENERAL INFORMATION
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 69 High Street, Maxey, Peterborough, PE6 9EE.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The Charity currently meets its daily working capital requirements through operating revenues and financial support from one of its trustees, Mrs W Lyotier.
Further details of the loan from Mrs Lyotier are included in note 19 of the financial statements.
On this basis, the trustees consider it appropriate to prepare the accounts on the going concern basis. The accounts do not include any adjustments that would result from the failure to raise any additional finance that may prove necessary.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires 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 factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Page 8
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 APRIL 2021
3. ACCOUNTING POLICIES (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods 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 facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.
Page 9
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 APRIL 2021
3. ACCOUNTING POLICIES (continued)
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Website
- 3 years
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Computers and Equipment - 3 years
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received.
Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
4. DONATIONS AND LEGACIES
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | |
| £ | £ | £ | £ | |
| DONATIONS | ||||
| Donations | 53,394 | 53,394 | 25,027 | 25,027 |
| GRANTS | ||||
| Government grant income | 18,813 | 18,813 | – | – |
| ---------------------------- | ---------------------------- | ---------------------------- | ---------------------------- | |
| 72,207 | 72,207 | 25,027 | 25,027 | |
| ============================ | ============================ | ============================ | ============================ |
Page 10
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 APRIL 2021
5. COSTS OF RAISING DONATIONS AND LEGACIES
| Unrestricted | Total Funds | Unrestricted | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | |||
| £ | £ | £ | £ | |||
| Costs of raising donations and | ||||||
| legacies - Other type 1 | 84,764 | 84,764 | 43,350 | 43,350 | ||
| ============================ | ============================ | ============================ | ============================ | |||
| 6. | EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE | |||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
| Funds | 2021 | Funds | 2020 | |||
| £ | £ | £ | £ | |||
| Support costs | 1,605 | 1,605 | 1,718 | 1,718 | ||
| ======================= | ======================= | ======================= | ======================= | |||
| 7. | EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE | |||||
| Support | Total funds | Total fund | ||||
| costs | 2021 | 2020 | ||||
| £ | £ | £ | ||||
| Governance costs | 1,605 | 1,605 | 1,718 | |||
| ======================= | ======================= | ======================= | ||||
| 8. | NET EXPENDITURE | |||||
| Net expenditure is stated after charging/(crediting): | ||||||
| 2021 | 2020 | |||||
| £ | £ | |||||
| Amortisation of intangible assets | – | 6,506 | ||||
| Depreciation of tangible fixed assets | – | 61 | ||||
| ============== | ======================= | |||||
| 9. | INDEPENDENT EXAMINATION FEES | |||||
| 2021 | 2020 | |||||
| £ | £ | |||||
| Fees payable to the independent examiner for: | ||||||
| Independent examination of the financial | statements | – | 1,500 | |||
| ============== | ======================= | |||||
| 10. | STAFF COSTS | |||||
| The total staff costs and employee benefits for the reporting period are analysed as | follows: | |||||
| 2021 | 2020 | |||||
| £ | £ | |||||
| Wages and salaries | 25,437 ============================ |
25,439 ============================ |
The average head count of employees during the year was 1 (2020: 1).
No employee received employee benefits of more than £60,000 during the year (2020: Nil).
Page 11
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 APRIL 2021
11. TRUSTEE REMUNERATION AND EXPENSES
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
12. INTANGIBLE ASSETS
| Website | ||
|---|---|---|
| £ | ||
| Cost | ||
| At 1 May 2020 and 30 April 2021 | 19,520 | |
| ============================ | ||
| Amortisation | ||
| At 1 May 2020 and 30 April 2021 | 19,520 | |
| ============================ | ||
| Carrying amount | ||
| At 30 April 2021 | – | |
| ============================ | ||
| At 30 April 2020 | – | |
| ============================ | ||
| TANGIBLE FIXED ASSETS | ||
| Equipment | ||
| £ | ||
| Cost | ||
| At 1 May 2020 and 30 April 2021 | 185 | |
| ============== | ||
| Depreciation | ||
| At 1 May 2020 and 30 April 2021 | 185 | |
| ============== | ||
| Carrying amount | ||
| At 30 April 2021 | – | |
| ============== | ||
| At 30 April 2020 | – | |
| ============== | ||
| CREDITORS: amounts falling due within one year | ||
| 2021 | 2020 | |
| £ | £ | |
| Accruals and deferred income | 3,000 | 1,500 |
| Social security and other taxes | 4,258 | – |
| ----------------------- | ----------------------- | |
| 7,258 | 1,500 | |
| ======================= | ======================= | |
| CREDITORS: amounts falling due after more than one year | ||
| 2021 | 2020 | |
| £ | £ | |
| Other creditors | 141,751 | 134,796 |
| ================================ | ================================ |
13. TANGIBLE FIXED ASSETS
14. CREDITORS: amounts falling due within one year
15. CREDITORS: amounts falling due after more than one year
Page 12
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 APRIL 2021
16. GOVERNMENT GRANTS
The amounts recognised in the financial statements for government grants are as follows:
2021 2020 £ £ Recognised in income from donations and legacies: – Government grants income 18,813 ============================ ==============
17. ANALYSIS OF CHARITABLE FUNDS
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | ||||
| At | 30 April 202 | |||
| 1 May 2020 | Income | Expenditure | 1 | |
| £ | £ | £ | £ | |
| General funds | (126,948) | 72,207 | (86,369) | (141,110) |
| ================================ | ============================ | ============================ | ================================ | |
| At | At | |||
| 1 May 2019 | Income | Expenditure | 30 April 2020 | |
| £ | £ | £ | £ | |
| General funds | (106,907) | 25,027 | (45,068) | (126,948) |
| ================================ | ============================ | ============================ | ================================ | |
| ANALYSIS OF NET ASSETS | BETWEEN FUNDS | |||
| Unrestricted | Total Funds | |||
| Funds | 2021 | |||
| £ | £ | |||
| Current assets | 7,899 | 7,899 | ||
| Creditors less than 1 year | (7,258) | (7,258) | ||
| Creditors greater than 1 year | (141,751) | (141,751) | ||
| -------------------------------- | -------------------------------- | |||
| Net liabilities | (141,110) | (141,110) | ||
| ================================ | ================================ | |||
| Unrestricted | Total Funds | |||
| Funds | 2020 | |||
| £ | £ | |||
| Intangible assets | – | – | ||
| Tangible fixed assets | – | – | ||
| Current assets | 9,348 | 9,348 | ||
| Creditors less than 1 year | (1,500) | (1,500) | ||
| Creditors greater than 1 year | (134,796) | (134,796) | ||
| -------------------------------- | -------------------------------- | |||
| Net liabilities | (126,948) ================================ |
(126,948) ================================ |
18. ANALYSIS OF NET ASSETS BETWEEN FUNDS
19. RELATED PARTIES
During the period, Mrs Wendy Lyotier loaned the company £6,955 (2020: £23,590) in respect of expenses paid on behalf of the charity, as well as monies introduced to aid cash flow.
At the period end, £141,751 (2020: £134,796) was owed to Mrs Lyotier.
The loan is interest free and has no terms of repayment. Mrs Lyotier has confirmed repayment will only be made as and when the Charity is able to discharge the amount to be repaid.
Page 13
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 30 APRIL 2021
20. GOING CONCERN
The trustees have considered the period to 21 February 2023 when assessing the Charity's ability to continue as a going concern. It is believed that the Charity will be able to satisfy its liabilities as these become payable.
Page 14
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
MANAGEMENT INFORMATION
YEAR ENDED 30 APRIL 2021
The following pages do not form part of the financial statements.
Page 15
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 30 APRIL 2021
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 53,394 | 25,027 |
| Government grant income | 18,813 | – |
| ---------------------------- | ---------------------------- | |
| 72,207 | 25,027 | |
| ---------------------------- | ---------------------------- | |
| ---------------------------- | ---------------------------- | |
| Total income | 72,207 | 25,027 |
| ============================ | ============================ | |
| Expenditure | ||
| Costs of raising donations and legacies | ||
| Purchases | 58,054 | 8,240 |
| Wages and salaries | 25,437 | 25,439 |
| Insurance | 185 | – |
| Motor vehicle expenses | 76 | 2,064 |
| Vehicle leasing/hire | – | 413 |
| Telephone | 769 | 627 |
| Other office costs | 243 | – |
| Amortisation | – | 6,506 |
| Depreciation | – | 61 |
| ---------------------------- | ---------------------------- | |
| 84,764 | 43,350 | |
| ---------------------------- | ---------------------------- | |
| Expenditure on charitable activities | ||
| Legal and professional fees | 1,500 | 1,500 |
| Bank charges | 105 | 218 |
| ----------------------- | ----------------------- | |
| 1,605 | 1,718 | |
| ----------------------- | ----------------------- | |
| ---------------------------- | ---------------------------- | |
| Total expenditure | 86,369 | 45,068 |
| ============================ | ============================ | |
| ---------------------------- | ---------------------------- | |
| Net expenditure | (14,162) ============================ |
(20,041) ============================ |
Page 16
STARLIGHT BARKING TRUST (CHARITABLE INCORPORATED ORGANISATION)
NOTES TO THE DETAILED STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 30 APRIL 2021
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Costs of raising donations and legacies | ||
| Costs of raising donations and legacies - Other type 1 | ||
| Rehoming costs | 58,054 | 8,240 |
| Wages and salaries | 25,437 | 25,439 |
| Other type 1 - insurance | 185 | – |
| Motor and travel | 76 | 2,064 |
| Advertising | – | 413 |
| Printing, postage and stationery | 769 | 627 |
| Other costs | 243 | – |
| Amortisation | – | 6,506 |
| Depreciation | – | 61 |
| ---------------------------- | ---------------------------- | |
| 84,764 | 43,350 | |
| ---------------------------- | ---------------------------- | |
| ---------------------------- | ---------------------------- | |
| Costs of raising donations and legacies | 84,764 | 43,350 |
| ============================ | ============================ | |
| Expenditure on charitable activities | ||
| Governance costs | ||
| Governance costs - accountancy fees | 1,500 | 1,500 |
| Governance costs - bank charges | 105 | 218 |
| ---------------------------- | ---------------------------- | |
| 1,605 | 1,718 | |
| ---------------------------- | ---------------------------- | |
| ----------------------- | ----------------------- | |
| Expenditure on charitable activities | 1,605 | 1,718 |
| ======================= | ======================= |