2021-03-31-accounts - Refuge4pets

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		Pages
Trustees' Annual Report		2to9
Independent Examiner's	Report		10
Statement ofFinancial Activities
Balance Sheet			12
Notes to the Accounts		13to	22

		for the year ended 31March	for the year ended 31March	2021
		Unrestricted	Restricted		Total	Total
		funds		funds	funds	funds
		2021		2021	2021	2020
		Notes
Income and	endowments
from:
Donations	and legacies	34,361			34,361	20,348
Charitable	activities	64,904		145,000	209,904	145,894
Total		99,265		145,000	244,265	166,242
Expenditure	on:
Charitable	activities	54,432		110,955	165,387	123,111
Total		54,432		110,955	165,387	123,111
Net gains on	investments
Net income		44,833		34,045	78,878	43,131
Net income gains/(losses)	before other	44,833		34,045	78,878	43,131
Other gains	and losses:
Net movement in funds		44,833		34,045	78,878	43,131
Reconciliation offunds:
Total funds brought forward		13,186		63,671	76,857	33,726
Total funds forward	carried	58,019		97,716	155,735	76,857

		31March 2021
Company No. CK010822	Notes	2021	2020
			g
Fixed assets
Tangible assets	10	8,352	7,303
		8/52	7,303
Current assets
Stocks	ll	747	2,829
Debtors	12	53,816	35,362
Cash atbank and in hand		97,221	35,807
		151,784	73,998
Creditors: Amount falling due within one year	13	(4,401)	(4,444)
Net current assets		147,383	69,554
Total assets less current HabiTMes		155,735	76,857
Net assets excluding pension asset or hability		155,735	76,S57
Total net assets		155,735	76,857
The funds ofthe charity
Restricted funds
Restricted income funds		97,716	63,671
		97,716	63,671
Unrestricted funds	14
General funds			9/48
Designated furls			3,938
		58,019
Total funds		155,735	76,857

		Refuge4pets NOTES TO THE ACCOUNTS
Income
Recognition	of	Income is included in the Statement ofFinancial Activities (SoFA) when the
income		charity becomes entitled to, and virtually certain to receive, the income and			the
		amount ofthe income can be measured with sufficient reliability.
Income with		Where income has related expenditure the income and related	expenditure		is
related		reported gross in the SoFA.
expenditure
Donations and		Voluntary income received by way ofgrants, donations and gifts is included				in
legacies		the the SoFA when receivable and only when the Charity has	unconditional
		entitlement to the income.
Tax reclaims	on	Income from tax reclaims is included in the SoFA at the same	time as	the
donations and		gift/donation to which it relates.
gifts
Donated		These are only included in income (with an equivalent amount	in expenditure)
services and		where the benefit to the Charity is reasonably quantifiable, measurable		and
facilities		material.
Volunteer help		The value ofany volunteer help received is not included in the accounts.
Investment		This is included in the accounts when receivable.
income
Gains/(losses)		This includes any gain or loss resulting &om revaluing investments to market
on revaluation		value at the end ofthe year.
offixed assets
Gains/(losses)		This includes any gain or loss on the sale ofinvestments.
on investment
assets
Expenditure
Recognition	of	Expenditure is recognised on an accruals basis. Expenditure includes		any VAT
expenditiu. e		which cannot be fully recovered, and is reported as part ofthe	expenditLue		to
		which it relates.
Expenditure	on	These comprise the costs associated with attracting voluntary	income,
raising funds		fundraising trading costs and investment management costs.
Expenditure	on	These comprise the costs incurred by the Charity in the delivery ofits		activities
charitable		and services in the furtherance ofits objects, including the making of		grants
activities		and governance costs.
Grants payable		All grant expenditure is accounted for on an actual paid basis	plus an	accrual
		for grants that have been approved by the trustees at the end ofthe year but			not
		yet paid.
Governance		These include those costs associated with meeting the constitutional and
costs		statutory requirements ofthe Charity, including any audit/independent
		examination fees, costs linked to the strategic management of	the Charity,
		together with a share ofother administration costs.
Other		These are support costs not allocated to aparticular activity.
expenditure

3 Statement	ofFinancial Activities - prio	r year
		Unrestricte	Restricted	Total
		d funds	funds	funds
		2020	2020	2020
Income and endowments
from:
Donations	and legacies	20,348		20,348
Charitable	activities	20,394	125,500	145,894
Total		40,742	125,500	166,242
Expenditure	on:
Charitable	activities	37,109	86,002	123,111
Total		37,109	86,002	123,111
Net income		3,633	39,498	43,131
Net income before other gains/(losses)		3,633	39,498	43,131
Other gains and losses:
Net movement	in funds	3,633	39,498	43,131
Reconciliation	offunds:
Total funds brought forward		9,553	24,173	33,726
Total funds carried forward		13,186	63,671	76,857

4	Income from donations legacies	and
				Unrestricte
				d	Total	Total
					2021	2020
	Appeals and donations			32,422	32,422	13,863
	Gift Aid			1,939	1,939	4,203
	Donations from					2,282
	organisations
				34,361	34,361	20,348
5	Income from charitable	activities
			Unrestricted	Restricted	Total	Total
					2021	2020
	Grant Income
	Grants received under K1,000					500
	Awards for All			10,000	10,000	10,000
	National Lottery 1st			60,500	60,500	106,500
	Reaching Communities
	Support Adoption for Pets			2,500	2,500
	Lush					4,000
	Pet Plan					5,000
	Charities Aid
	Foundation Covid			8,000	8,000
	Emergency
	National Lottery
	Community Fund- Emergency Covid		39,966	39,000	78,966
	funding
	Peoples Postcode Lottery			20,000	20,000
	Kennel Club			5,000	5,000
	Primary Purpose
	Trading:
	Events		253		253	12,000
	Online shop		24,685		24,685	7,644
	Sponsorship					250
			64,904	145,000	209,904	145,894

Expenditure activities	on ch	aritable
			Unrestricted	Restricted	Total	Total
					2021	2020
Direct expenditure		on
charitable activities
Pet food			474		474	670
Fostering expenses			1,611		1,611	2,305
Kennel fees			612	1,105	1,717	4,400
Vet fees			8,441	6,395	14,836	11,031
Online shop merchandise			15,197		15,197	6,950
Events			94		94	7,720
Volunteer training		and		212	212	142
DBS
Support Costs
Wages			5,345	68,507	73,852	47,670
Pensions				1,301	1,301	2,037
Stafftraining			48	1,412	1,460	1,707
Staffwelfare						508
Rent &rates			6,180	4,771	10,951	7,891
Insurance			(214)	2,488	2,274	2,453
Repairs &renewals			13		13
Telephone and fax			1,415	939	2,354	1,634
IT expenses			1,530		1,530	1,075
Licences			23	19,633	19,656	15,673
Printing, postage and stationary			7,713		7,713	2,705
Subscriptions			90	204	294	88
sundry expenses			1,440		1,440	193
Marketing and promotion			911		911	165
Legal and professional fees				3,625	3,625	1,825
Bank charges						507
Depreciation			1,878		1,878	1,549
Governance	costs
Accountancy	fees		652	363	1,015	1,338
Independent examination	ofthe		975		975	875
charity's accounts
			54,432	110,955	165,387	123,111

7	Net income	before tr	an	sfers
							2021	2020
	This is stated after charging:
	Depreciation ofowned fixed assets						1,878	1,549
	Independent	Examiner's		fee			975	875
	Other fees	paid to the	auditor or				756	495
	independent	examiner
	Trustee remuneration			and
8	expenses
							2021	2020
						Number		Number
	The nature	ofthe reimbursed			Nil remuneration	or	expenses paid to trustees	in the
	expenses				current or prior year.
9	Staff costs
	Salaries and wages						73,852	47,670
	Pension costs						1,301	2,037
							75,153	49,707
	No employee received		emoluments		in excess off60,000.
	Total employee benefits personnel			received by key management			26,245	24,536
	The average monthly		number offull		time equivalent
	employees	during the	year was as follows:
							2021	2020
						Number		Number
	Charitable	activities full
	time
	Charitable	activities
	part time

10	Tangible fix	ed assets
			Motor vehicles	Equipment	Total
	Cost or revaluation
	At 1 April 2020		7,000	4,009	11,009
	Additions			2,926	2,926
	Dispo sais			(220)	(220)
	At 31March	2021	7,000	6,715	13,715
	Depreciation	and
	impairment
	At 1 April 2020		3,063	643	3,706
	Depreciation the year	charge for	984	824	1,808
	Disposals			(151)	(151)
	At 31March	2021	4,047	1,316	5,363
	Net book values
	At 31March	2021	2,953	5,399	8,352
	At 31March	2020	3,937	3,366	7,303
11	Stocks
			2021		2020
	Finished goods		747		2,829
			747		2,829
12	Debtors
			2021		2020
	Other debtors		18,264
	Prepayments	and accrued income	35,552		35,362
			53,816		35,362
13	Creditors:
	amounts falling due within one year
			2021		2020
	Trade creditors		653
	Other taxes and social security		2,773		1,951
	Accruals and	deferred income	975		2,493
			4,401		4,444

		Incoming
		resources (including other	Resources expended	Gross transfers	At 31 March 2021
	At 1April 2020	gains/losses)
Restricted funds:
Restricted income
funds:
National Lottery 1st
Reaching Communities	54,765	60,500	(48,102)		67,163
Awards for All	8,752	10,000	(6,792)		11,960
Support Adoption for
Pets	154	2,500	(2,500)		154
National Lottery
Community Fund-
Emergency Covid
funding		39,000	(39,000)
Peoples' Postcode
Lottery		20,000	(1,561)		18,439
Charities Aid
Foundation Covid
Emergency		8,000	(8,000)
Kennel Club		5,000	(5,000)
Total	63,671	145,000	(110,955)		97,716
Unrestricted funds:
General funds	9,248	99,265	(54,432)	(4,414)	49,667
Designated funds:
Capital Expenditure
funded by Grants	3,938			4,414	8,352
Total	3,938			4,414	8,352
Revaluation Reserves:
Total funds	76,857	244,265	(165,387)		155,735

Analysis ofnet assets between funds
	Unrestricte d funds	Restricted funds	Total
Fixed assets	8,352		8,352
Net current assets	49,667	97,716	147,383
	58,019	97,716	155,735

Annual c	ommitments under non-cancell	able operating lea	ses are as foll	ows:
		2021	2021	2020	2020
		Land and buildings	Other	Land and buildings	Other
Operating	leases with expiry date:
Within	one year			169	4,678
In the second to fifth years inclusive			27,621		11,445
			27,621	169	16,123