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Report of the Trustees For the year ended March 31[st] 2024
The Trustees of Prickles and Paws Hedgehog Rescue are pleased to present this report along with the financial statement of the charity for the year ended March 31[st] 2024.
Legal / Administrative Details For the year ended 31[st] March 2024
Principal address and registered office
55 Chynowen Parc Cubert
Newquay Cornwall TR8 5HD
Trustees
-
Zoe Abbotts (Chair, Joined January 2024)
-
Mr David Hudson (Stepped down January 2024)
-
Mr Craig Hampton-Stone (Stepped down October 2023)
-
Mrs Diane South (Vice-Chair)
-
Mr Aarron Dingle (Stepped down January 2024)
-
Mrs Sammy Thompson
-
Ms Kristy Gouldsmith
-
Ms Colette Beckham (Joined January 2024)
-
Ms Sarah Budd (Joined January 2024)
Patrons
-
Hannah Stitfall : A wildlife presenter/producer for BBC Earth, digital presenter on BBC Springwatch and a wildlife filmmaker.
-
Philip Witte: A specialist orthopaedic veterinary surgeon who is widely published and has an interest in wildlife.
-
Lucie Donlan: a local surfer, model and TV celebrity after featuring on the show Love Island. As a social influencer Lucie is helping raise awareness around the decline of hedgehogs and ways to combat this.
-
Sam Corfield: ‘The Hairy Horticulturalist’, author and horticulturalist.
Independent Examiner
Claire Forth, Forth Accountancy
Bank
The Co-operative Bank
Legal Status
Charity Registration Number 1174597 Established as a Charitable Incorporated Organisation September 12[th] 2017.
Structure, Governance and Management
Governing Document
Prickles and Paws Hedgehog Rescue is a Charitable Incorporated Organisation (CIO), registered charity number 1174597, which was constituted on September 12[th] 2017.
Governance
The Charity is governed by the trustees who hold quarterly meetings, or more if necessary. Additional trustees can be appointed following agreement of all trustees at a meeting and are carefully selected according to the skill set that is needed within the board in order to ensure efficient running of the charity and the ability to move the charity forward. Additional skills have been added with the appointment of an Advisory Panel with expertise in: marketing and social media, human resources and IT.
The responsibilities of a trustee are made clear and regularly discussed at meetings. Trustees are signposted to the Charity Commission website for information and all have been given a copy of the Charity Commission guidance ‘The essential trustee’. Relevant courses are attended when possible. New trustees are given access to the Charity’s governing document, policies and the previous years’ worth of meeting minutes. The Charity is also registered with the Fundraising Regulator to demonstrate we are committed to high fundraising standards and follow best practice, ensuring confidence for our donors and we are members of the Wildlife Rehabilitation Council.
Risk Management
A risk register and policy are in place and the risk register is a standing item on each agenda. The trustees are aware of the risks in all areas of the charity and are satisfied that measures are continually being put in place to mitigate these.
Organisation
The trustees oversee the financial affairs and management of the charity; the day to day running of the charity is left to Charity Co-Founder and Trustee Diane South, and Rescue Director, Kathryn South.
Aims and objectives
-
1) For the benefit of the public to further the conservation and preservation of the hedgehog species in Cornwall and the South-west of England.
-
2) For the benefit of the public to relieve the suffering and distress of hedgehogs in need of care and attention by a providing rescue, care and rehabilitation service for sick, injured, or orphaned hedgehogs with the aim of releasing such hedgehogs back into the wild wherever possible.
-
3) To advance the education of the public in the study of hedgehogs. This includes the care, methods of treatment, conservation and habitat of hedgehogs.
-
4) To advance research into methods of improving rehabilitation processes and treatments to improve survival rates in rehabilitation.
Achievements
2024 was yet another record-breaking year with 1,401 hedgehogs admitted to the rescue, with an increasing number being admitted from the east of the county and up into Devon. The relationship of the rescue with veterinary practices across Cornwall and into Devon has continued to develop with 542 admissions being admitted from vets in 2023. This would not
be possible without the group of over 150 volunteer drivers ferrying them to the rescue from all corners of the county. Our focus for the last twelve months has very much been on the building of the new hospital. To this end it has been a year of consolidation, ensuring that we have the right skill set among the trustees, a robust fundraising strategy to ensure sustainability and a dedicated team of staff and volunteers who are skilled and clear on their roles. Our heartfelt thanks go out to our dedicated staff and amazing team of care and driver volunteers, without whom we could not continue.
Hedgehog Care: Much as in 2022, 2023 saw the rescue running at or beyond capacity during the summer and autumn months, with August and October being the busiest months with 200 and 198 admissions respectively. The team have continued to work closely with our lead vet gathering data to create evidence-based protocols and are working towards sharing this within the rehab community. Science is very much at the heart of all our work. Having secured funding for veterinary equipment, an oxygen compatible incubator, oxygen concentrator and multiparameter were purchased. This has greatly improved the survival chances of many critically ill admissions, 33% of admissions in 2023 were classed as hypothermic (15% classed as severely hypothermic) and 73% classed as dehydrated.
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Hedgehog Admissions
250
200
150 2021
2022
100
2023
2024
50
0
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Month
Number of Hedgehogs admitted
----- End of picture text -----
Causes of admission 2023
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Dog attack / disturbed by dog Entrapment / entaglement Abandonded or orphaned hoglet Other Out in day Poisoning / Toxins / Caustic burns RTA/Injury/Trauma Vet / RSPCA / no history
The Team: The last year has seen an addition to our core team of two full-time staff and one part-time with the addition of another part-time role to take on some of the administration and fundraising tasks. Numbers of volunteers involved with the charity continues to grow with over 160 involved with either hedgehog care, driving or as community ambassadors. These ambassadors are our link within communities, sourcing shops/businesses to hold charity pots, collect newspapers and food donations and provide a link to local events and groups. Our drivers give their time for free and provide a vital service that veterinary practices and the rescue rely on. We cannot thank them enough for their dedication.
The Board of trustees has seen many changes in the last 12 months particularly with 2 long standing trustees stepping down. Following a skills audit 3 new trustees were recruited bringing new energy, skills and determination to succeed with the development of the new hospital.
Education: 2023 saw 8 students take up block work placements at the rescue, many were veterinary students and the feedback from them was excellent, one saying:
‘I feel that I far exceeded my learning outcomes, you all ensured that every moment that I spent at the rescue was a learning experience, I feel that I will be a better clinician for this placement’.
Virtual talks using Zoom or Microsoft teams continue to be popular and an excellent way for groups to see behind the scenes at the rescue without any stress to the residents and our wildlife garden demonstrates many features that people can incorporate into their own gardens.
Several events were attended, our slate trail with its educational message was well received and continues to be loaned out to local gardens and other events. For the first time this year we led our own fundraising/educational events which proved to be very successful with people travelling long distances to have a chance to speak to the team and learn about our plans.
Social media continues to be at the heart of our education programme. We use many platforms including Facebook, Instagram, Twitter, TikTok and LinkedIn. The use of reels to get educational messages across has proved very valuable, these now being available on our redesigned website as a tool for any to access. Our reach continues to grow across the different platforms with our most popular post reaching nearly 1.4 million on TikTok alone. With the help of our patrons, we aim to continue growing this audience and promote education and conservation messages. For those in the community who do not use social media we place articles in parish magazines across the county and use local radio stations to help get messages out to all.
Partnership working: Our business partnership scheme continues to develop and grow with over 10 businesses now sponsoring our cause.
With special thanks to Aspects Holidays for their continued support, they are a Cornish holiday letting agency offering a fully managed letting service with a wide range of properties; there's something for everyone.
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This year we welcomed Star Linen Hire as a new partner, they specialise in providing bed linen and towels to numerous holidays lets in St Ives and the surrounding area.
Thanks also go to our newest sponsor Electrical Safety Consultants Ltd (ESC) who provide consultation on electrical design and authorising engineer services across the South West and Wales. It is great to be working with so many Cornish businesses, bringing the community together to help more hedgehogs.
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Future plans
The move to a new permanent, purpose-built site has been central to the future plans for the charity. With the lease secured work is underway on the new hospital or ‘hogspital’. The site has been cleared, and water brought in with electricity planned and foundation pilings in place. Funds for fencing, septic tank and drainage field have been secured and work is being planned in. Thanks go to Lord Barnby's Foundation, Animal Rescue Foundation, Mrs D M France-Hayhurst Foundation, The Beryl Evetts and Robert Luff Animal Welfare Trust, Susanna Peake Charitable Trust, Audrey Emma Lamb Trust, The David Family Foundation, The Olsen Trust, Albert Van Den Ber Trust and The Animal Defence Trust for grants towards the project. The new buildings will incorporate: a triage room, nursery, isolation room, rehab rooms, a staff room and classroom as well as an outside covered area with accommodation for those almost ready for release and a maternity area for pregnant and mums with hoglets. A wildlife area will be developed which will feature in educational talks.
The new ‘hogspital’ will enable us to admit many more hedgehogs, with the aim of becoming a centre of excellence for hedgehog care, continuing research on protocols for the rehabilitation of hedgehogs that can be disseminated to other rescues throughout the country, increasing the survival rates of hedgehogs in the rehab setting. Education will become more of a focus with the onsite classroom allowing for small groups to attend the site. The current guest lectures to veterinary nurse courses will be able to take place on site and be far more interactive and engaging. Volunteering opportunities will increase and most importantly the conservation of this iconic species will be secured in the South West.
Financial review
-
Total income for the year was: £188,579
-
Expenses for the year including depreciation were: £92,816
-
This gives a reported net profit of: £95,763
Major sources of income for the year
-
Grants £40,510
-
Donations £75,780
-
Fundraising and sales £64,422
-
Other Income (Gift Aid etc) £7,867
Major expenses for the year
-
Wage Costs £58,262
-
Veterinary expense and medical supplies £4,101
-
Food, PPE and cleaning materials £1,417
-
Waste Disposal costs £6,569
-
Professional Fees £4,750
-
Advertising and promotion £4,607
Future plans
-
To review the fundraising strategy to ensure sustainability moving forward.
-
To further develop our corporate strategy and create further links with local businesses.
-
To continue research into improving the survival rates of hedgehogs in the rehab setting, becoming a centre of excellence central to hedgehog conservation.
-
To secure the remaining funding needed to complete the new ‘hogspital’.
-
To develop the new site, expanding provision and volunteer and educational opportunities.
Reserves policy
Financial reserves are necessary to support the charity in case of difficulty, such as an increase in veterinary costs or a drop in the level of donations. The reserves are carefully monitored by the trustees to ensure 3 months running costs are covered and dissolution funds. At the year-end Prickles and Paws Hedgehog Rescues unrestricted reserves stood at: £144,003 which is comfortably higher than the target reserves figure of £25k.
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Independent examiner's report on the accounts
Section A Independent Examiner’s Report
| Report to the trustees On accounts for the year ended Set out on pages |
Prickles & Paws Hedgehog Rescue |
|---|---|
| 31/03/2024 Charity no (if any) 1174597 |
|
| 1-18 |
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2024 .
Responsibilities and basis of report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts 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 I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did 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.
- Please delete the words in the brackets if they do not apply.
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Date: 15/07/2024
Signed:
Name: Claire Forth – Forth Accountancy LLP
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Oct 2018
1
IER
Relevant professional Chartered Management Accountant (ACMA) and Chartered Tax Adviser qualification(s) or body (CTA) (if any): Address: 5 Market Square, Mevagissey, PL26 6UD
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Oct 2018
2
IER
Management Report
Prickles & Paws For the period ended 31 March 2024
Prepared by Claire Forth
Prepared on 14 July 2024
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Table of contents
Profit and Loss ................................................................................................................................................3 Balance Sheet .................................................................................................................................................5 Statement of Cash Flows ................................................................................................................................7
2/7
Profit and Loss
April 2023 - March 2024
| Apr 2023 - Mar 2024 | Apr 2022 - Mar 2023(PY) | |
|---|---|---|
| INCOME | ||
| Donations - One Off | 69,884.27 | 31,057.69 |
| Donations - Regular | 5,895.58 | 7,068.57 |
| Fundraising | 5,923.42 | 8,885.96 |
| Gift Aid | 4,671.16 | 2,971.70 |
| Grants - Large | 10,000.00 | |
| Grants - Small | 40,510.00 | 2,900.00 |
| Legacies | 34,855.00 | |
| Online Fundraising Other | 40,329.58 | 6,777.35 |
| Income | 2,001.79 | 190.00 |
| Sales - In Person | 591.74 | 973.25 |
| Sales - Website | 17,578.14 | 8,632.01 |
| Total Income | 187,385.68 | 114,311.53 |
| COST OF SALES | ||
| Purchase ofgoods for sale | 4,389.19 | 2,674.61 |
| Total Cost of Sales | 4,389.19 | 2,674.61 |
| TOTAL | 182,996.49 | 111,636.92 |
| EXPENDITURES | ||
| Advertising/Promotional/Fundraising | 4,606.91 | 264.63 |
| Bank Charges | 239.81 | 561.44 |
| Equipment Purchased | 959.26 | 43.90 |
| Feed & Cleaning | 1,417.23 | 2,562.42 |
| Insurances | 802.34 | 528.13 |
| Light and Heat | 481.87 | 567.66 |
| Office/General Administrative Expenses | 923.62 | 408.03 |
| PPE | 24.88 | |
| Printing, Postage and Stationery | 942.81 | 772.78 |
| Professional Fees | 4,749.60 | 3,846.56 |
| Rent | 50.00 | |
| Repairs and Renewals | 492.63 | 330.98 |
| Software | 863.52 | 95.29 |
| Training | 48.00 | |
| Travel - Vehicle Running Costs | 614.76 | 1,302.24 |
| Travel - Volunteer Drivers' Expenses | 19.35 | 219.95 |
| Veterinary & Medical Supplies | 4,101.25 | 4,926.30 |
| Wages & Employer Costs | 58,261.69 | 50,713.13 |
| Waste Disposal | 6,569.30 | 4,100.33 |
| Total Expenditures | 86,093.95 | 71,318.65 |
| NET OPERATING INCOME | 96,902.54 | 40,318.27 |
| OTHER INCOME |
Differences in cash in hand 24.52
3/7
| Apr 2023 - Mar 2024 | Apr 2022 - Mar 2023(PY) | |
|---|---|---|
| Interest Received | 1,169.65 | 122.15 |
| Total Other Income | 1,194.17 | 122.15 |
| OTHER EXPENDITURES | ||
| Depreciation | 1,896.58 | 1,895.60 |
| Unreconciled expenditure | 436.88 | |
| Total Other Expenditures | 2,333.46 | 1,895.60 |
| NET OTHER INCOME | -1,139.29 | -1,773.45 |
| NET INCOME/(EXPENDITURE) | £95,763.25 | £38,544.82 |
4/7
Balance Sheet
As of March 31, 2024
| Balance Sheet As of March 31, 2024 |
|
|---|---|
| Total | |
| FIXED ASSET | |
| Tangible assets | |
| Fixtures and Fittings Cost | 6,457.47 |
| Fixtures and Fittings Depreciation | -3,026.74 |
| Motor Vehicles Cost | 6,500.00 |
| Motor Vehicles Depreciation | -3,837.60 |
| New Site | 33,088.49 |
| Office Equipment Cost | 2,214.08 |
| Office Equipment Depreciation | -720.83 |
| Total Tangible assets | 40,674.87 |
| Total Fixed Asset | 40,674.87 |
| CASH AT BANK AND IN HAND | |
| Build Fund | 70,047.91 |
| Cash on hand | 2,094.92 |
| PayPal | 595.64 |
| PRICKLES & PAWS HEDGEHOG RESCUE R/C (0300) | 6,204.59 |
| PRICKLES & PAWS HEDGEHOG RESCUE R/C(1650) | 93,165.49 |
| Total Cash at bank and in hand | 172,108.55 |
| CURRENT ASSETS | |
| Gift Aid Reclaimable | 101.50 |
| Prepayments | 1,496.40 |
| Total Current Assets | 1,597.90 |
| NET CURRENT ASSETS | 173,706.45 |
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |
| Trade Creditors | |
| Creditors | 334.00 |
| Total Trade Creditors | 334.00 |
| Current Liabilities | |
| Accruals | 0.00 |
| Restricted Grant - Awards for All | 0.00 |
| Restricted Grant - Jean Sainsbury | 0.00 |
| Restricted Grant - Rathbone | 0.00 |
| VAT Control | 0.00 |
| Total Current Liabilities | 0.00 |
| Total Creditors: amounts falling due within oneyear | 334.00 |
| NET CURRENT ASSETS(LIABILITIES) | 173,372.45 |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 214,047.32 |
| TOTAL NET ASSETS (LIABILITIES) | £214,047.32 |
| CHARITY FUNDS | |
| Opening Balance Equity | 0.00 |
| Retained Earnings | 118,284.07 |
| Surplus/(Deficit) | 95,763.25 |
5/7
Total Charlty fur#Js £214,047.32 617
Statement of Cash Flows
April 2023 - March 2024
| Statement of Cash Flows April 2023 - March 2024 |
|
|---|---|
| Total | |
| OPERATING ACTIVITIES | |
| Net Income | 95,763.25 |
| Adjustments to reconcile Net Income to Net Cash provided by operations: | |
| Gift Aid Reclaimable | -101.50 |
| Prepayments | 476.14 |
| Fixtures and Fittings Depreciation | 857.67 |
| Motor Vehicles Depreciation | 665.60 |
| Office Equipment Depreciation | 373.31 |
| Creditors | 327.50 |
| Accruals | -300.00 |
| VAT Control | 6.50 |
| Total Adjustments to reconcile Net Income to Net Cashprovided by operations: | 2,305.22 |
| Net cashprovided by operating activities | 98,068.47 |
| INVESTING ACTIVITIES | |
| Fixtures and Fittings Cost | -398.59 |
| New Site | -29,545.79 |
| Office Equipment Cost | -1,501.94 |
| Net cashprovided by investing activities | -31,446.32 |
| NET CASH INCREASE FOR PERIOD | 66,622.15 |
| Cash at beginningofperiod | 105,486.40 |
| CASH AT END OF PERIOD | £172,108.55 |
7/7
| Charity No (if any) 1174597 Period start date 01/04/2023 To Period end date 31/03/2024 Prickles and Paws Annual accounts for the period |
Charity No (if any) 1174597 Period start date 01/04/2023 To Period end date 31/03/2024 Prickles and Paws Annual accounts for the period |
|
|---|---|---|
| Section A |
Statement of financial activities | |
| Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 Reconciliation of funds: S21 S22 1 Total Net movement in funds Total funds brought forward Total funds carried forward Total Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 75,780 - - 75,780 72,816 50,924 40,510 - 91,434 30,868 18,170 - 18,170 9,539 - - - - 3,196 - - 3,196 122 - - - - - |
|
| 148,070 40,510 - 188,580 113,345 |
||
| 8,996 - - 8,996 2,939 83,821 - - 83,821 73,164 - - - - - - - - - - |
||
| 92,817 - - 92,817 76,103 |
||
| 55,253 40,510 - 95,763 37,241 |
||
| - - - - - |
||
| 55,253 40,510 - 95,763 37,241 |
||
| - - - - - - - - - - - - - - - - - - - - |
||
| 55,253 40,510 - 95,763 37,241 |
||
| 104,080 12,900 - 116,980 79,739 |
||
| 159,333 53,410 - 212,743 116,980 |
||
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Section B Balance sheet
| Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) Total fixed assets Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets Creditors: amounts falling due within one year (Note 20) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year (Note 20) Provisions for liabilities Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve Total funds Signed by one or two trustees on behalf of all the trustees |
Guidance Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21 |
Unrestricted funds £ F01 - 40,675 - - |
Restricted income funds £ F02 - - - - |
Endowment funds Total this year £ £ F03 F04 - - - 40,675 - - - - |
Total last year £ F05 - 11,833 - - |
|---|---|---|---|---|---|
| 40,675 | - | - 40,675 | 11,833 | ||
| - 1,598 - 102,064 |
- - - 70,045 |
- - - 1,598 - - - 172,109 |
- 1,973 - 103,475 |
||
| 103,662 | 70,045 | - 173,707 | 105,448 | ||
| 334 | - | - 334 | 300 | ||
| 103,328 | 70,045 | - 173,373 | 105,148 | ||
| 144,003 | 70,045 | -214,048 | 116,981 | ||
| - - |
|||||
| - - |
- - |
- - - - |
|||
| 144,003 | 70,045 | - 214,048 |
116,981 | ||
| - 144,003 |
70,045 | - 70,045 - 144,003 - |
- 12,900 104,080 |
||
| 144,003 | 70,045 | - 214,048 | 116,980 | ||
| Signature | Print Name Diane South |
Date of approval dd/mm/yyyy 20/08/2024 |
CC17a (Excel)
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CC17a (Excell 1911112024
Section C Notes to the accounts
Note 1 Basis of preparation
This section should be completed by all charities .
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
-
the Statement of Recommended Practice: Accounting and Reporting by Charities
-
• and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
-
the Financial Reporting Standard applicable in the United Kingdom and Republic of
-
• and with* Ireland (FRS 102)
-
and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
Yes
- -Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
An explanation as to those factors that support Currently in surplus with core fundraising activities and the conclusion that the charity is a going trading activities being consistent concern; Disclosure of any uncertainties that make the N/A
Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes * -Tick as appropriate No
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Please disclose:
(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes * -Tick as appropriate No
Please disclose:
(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes * -Tick as appropriate No Please disclose:
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(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.
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Section C Notes to the accounts (cont)
Note 2 Accounting policies 2.2 INCOME
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----- Start of picture text -----
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and Yes No N/a
the monetary value can be measured with sufficient reliability.
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required
Offsetting or permitted by the FRS 102 SORP or FRS 102.
Yes No N/a
Grants and donations are only included in the SoFA when the general income
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the
Yes No N/a
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Yes No N/a
Government grants The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that Yes No N/a
donations and gifts gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions.
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
Yes No N/a
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Yes No N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Yes No N/a
Donated services and Donated services and facilities are included in the SOFA when received at the value of
facilities the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
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| 2.4 ASSETS Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Investment gains and losses The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 9.2. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost. Support costs The charity has incurred expenditure on support costs. Volunteer help These are capitalised if they can be used for more than one year, and cost at least The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments |
Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a |
|
|---|---|---|
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Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have Yes No N/a
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in note
9.5
Yes No N/a
They are valued at cost.
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, Yes No N/a
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Yes No N/a
They are valued at cost.
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year Yes No N/a
end. The same treatment is applied to unlisted investments unless fair value cannot
be measured reliably in which case it is measured at cost less impairment.
Yes No N/a
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Yes No N/a
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress realisable value.
Yes No N/a
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Yes No N/a
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and Yes No N/a
Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and
investments cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
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CC17a (Excell 1510712024
Section C Notes to the accounts (cont)
Note 3 Analysis of income
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----- Start of picture text -----
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 75,780 - - 75,780 37,961
and legacies: Gift Aid 4,671 - - 4,671 2,972
Legacies - - - - 34,855
General grants provided by government/other
charities - 40,510 - 40,510 12,900
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 80,451 40,510 - 120,961 88,688
Charitable
activities: 48,279 - - 48,279 14,996
- - - - -
- - - - -
Other - - - - -
Total 48,279 - - 48,279 14,996
Other trading
activities: 18,170 - - 18,170 9,539
- - - - -
- - - - -
Other - - - - -
Total 18,170 - - 18,170 9,539
Income from Interest income 1,170 - - 1,170 -
investments: Dividend income - - - - 122
Rental and leasing income - - - - -
Other - - - - -
Total 1,170 - - 1,170 122
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 148,070 40,510 - 188,580 113,345
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
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Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.
Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)
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Section C Notes to the accounts (cont)
Note 6 Analysis of expenditure
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This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - 265 - - 265
Incurred seeking legacies
- - - - - - - -
Incurred seeking grants
- - - - 1,750 1,750
Operating membership schemes and
social lotteries
- - - - -
Staging fundraising events
8,996 - - 8,996 -
Fudraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income
- - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - 2,675 2,675
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 8,996 - - 8,996 4,690 - - 4,690
Expenditure on charitable activities:
Wages
58,262 - - 58,262 50,765 - - 50,765
Veterniary & Feed costs 5,518 - - 5,518 11,633 - - 11,633
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities 63,780 - - 63,780 62,398 - - 62,398
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Overheads 18,144 - - 18,144 7,121 - - 7,121
Depreciation 1,897 - - 1,897 1,896 - - 1,896
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----- Start of picture text -----
- - - - - - - -
- - - - - - - -
Total other expenditure 20,041 - - 20,041 9,017 - - 9,017
TOTAL EXPENDITURE 92,817 - - 92,817 76,105 - - 76,105
----- End of picture text -----
Other information:
Analysis of expenditure on charitable activities
| Activity 2 Other Total Activity or programme Activity 1 |
Activities undertaken directly Grant funding of activities Support Costs Total this year Activities undertaken directly Grant funding of activities Support Costs Total last year £ £ £ £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - This year Last year |
|---|---|
| - - - - - - - - |
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Section C Notes to the accounts
Note 10 Details of certain items of expenditure
10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).
| Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees |
This year Last year £ £ 1,685 300 - - - - - - |
|---|---|
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Section C Notes to the accounts (cont)
Note 11 Paid employees Please complete this note if the charity has any employees.
11.1 Staff Costs
Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits
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----- Start of picture text -----
This year Last year
£ £
58,262 50,765
- -
- -
Total staff costs 58,262 50,765
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This year:
Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:
Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party
Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000
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----- Start of picture text -----
0
----- End of picture text -----
| £60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109,999 Band Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28. |
This year Last year - - - - - - - - - - This year Last year £ £ - - Number of employees |
|---|---|
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11.2 Average head count in the year
The parts of the charity in which the employees work
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----- Start of picture text -----
This year Last year
Number Number
Fundraising 1 -
Charitable Activities 3 3
Governance - -
Other - -
Total 4 3
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11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.
| This year Last year This year Last year Please state the amount of the payment (or value of any waiver of a right to an asset) Please explain the nature of the payment Please state the legal authority or reason for making the payment |
This year Last year £ £ - - |
|---|---|
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11.4 Redundancy payments
Please complete if any redundancy or termination payment is made in the period.
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----- Start of picture text -----
This year Last year
£ £
Total amount of payment - -
The nature of the payment (cash, asset
etc.)
This year Last year
£ £
The extent of redundancy funding at the balance sheet date - -
Please state the accounting policy for any redundancy or
termination payments
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Section C Notes to the accounts (cont)
Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation
| 14.1 Cost or valuation | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Freehold land buildings £ |
& | Other land & buildings £ |
Plant, machinery and motor vehicles £ |
Fixtures, fittings and equipment £ |
Total £ |
|||||
| At the beginning of the year | - | - | 13,271 | - | 13,271 | |||||
| Additions | - | - | 1,900 | - | 1,900 | |||||
| Revaluations | - | - | - | - | - | |||||
| Disposals | - | - | - | - | - | |||||
| Transfers * | - | - | - | - | - | |||||
| At end of the year | - | - | 15,171 | - | 15,171 | |||||
| 14.2 Depreciation and impairments | ||||||||||
| **Basis | SL or RB (Straight Line or Reducing Balance) |
SL or | RB | SL or RB | SL or RB | SL or | RB | |||
| ** Rate | ||||||||||
| At beginning of the year | - | - | 5,689 | - | 5,689 | |||||
| Disposals | - | - | - | - | - | |||||
| Depreciation | - | - | 1,897 | - | 1,897 | |||||
| Impairment | - | - | - | - | - | |||||
| Transfers* | - | - | - | - | - | |||||
| At end of the year | - | - | 7,586 | - | 7,586 | |||||
| 14.3 Net book value | ||||||||||
| Net book value at the beginning of the | year | - | - | 7,582 | - | 7,582 | ||||
| Net book value at the end of the year | - | - | 7,585 | - | 7,585 |
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14.4 Impairment
14.5 Revaluation the name of independent valuer, if applicable the carrying amount that would have been recognised had the assets been carried under the cost model. the methods applied and significant assumptions This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. the effective date of the revaluation Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. If an accounting policy of revaluation is adopted, please provide: 14.6 Other disclosures (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities. (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. |
This year Last year - - This year Last year £ £ - - - - |
|---|---|
* The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.
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Section C Notes to the accounts (cont)
Note 19 Debtors and prepayments
Please complete this note if the charity has any debtors or prepayments.
| Please complete this note if the charity has any debtors or prepayments. Note 19 Debtors and prepayments |
|
|---|---|
| 19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors |
This year Last year £ £ - - - - 1,597.9 1,972.5 |
| 1,597.9 1,972.5 |
Total
Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
| Prepayments and accrued income Other debtors Total Trade debtors |
This year Last year £ £ - - 1,597.9 - - - - - |
|---|---|
| - - |
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Section C Notes to the accounts (cont)
Note 20 Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
20.1 Analysis of creditors
| This year Last year £ £ Accruals for grants payable - - Bank loans and overdrafts - - Trade creditors - - Payments received on account for contracts or performance-related grants - - Accruals and deferred income 334 - Taxation and social security - - Other creditors - - Total 334 - 20.2 Deferred income Please explain the reasons why income is deferred. Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Amounts falling due within one year Balance at the end of the reporting period Please complete this note if the charity has deferred income. This year |
This year Last year £ £ - - - - - - - - 334 - - - - - Amounts falling due within one year |
This year Last year £ £ - - - - - - - - 300 - - - - - Amounts falling due after more than one year |
|---|---|---|
| 334 - |
300 - |
|
| This year Last year £ £ - - - - - - Last year |
||
| - - |
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Section C Notes to the accounts (cont)
Note 24 Cash at bank and in hand
| Note 24 Cash at bank and in hand | |
|---|---|
| Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits |
This year Last year £ £ - - - - 172,109 103,475 - - |
| 172,109 103,475 |
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Section C Notes to the accounts (cont)
Note 27 Charity funds
27.1 Details of material funds held and movements during the CURRENT reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
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Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Lord Barnby's Foundation R For the Hogspital build project 12,900 2,000.00 - - - 14,900
The Walker 957 Trust R For the Hogspital build project - 300 - - - 300
Animal Rescue Foundation R For the Hogspital build project - 3,000.00 - - - 3,000
Mrs D M France-Hayhurst
Foundation R For the Hogspital build project - 4,000.00 - - - 4,000
The Beryl Evetts and Robert Luff
Animal Welfare Trust R For the Hogspital build project - 3,500.00 - - - 3,500
The Betty Phillips Charitable Trust R For the Hogspital build project - 10,000.00 - - - 10,000
Susanna Peake Charitable Trust R For the Hogspital build project - 2,000 - - - 2,000
Audrey Emma Lamb Trust R For the Hogspital build project - 3,000 - - - 3,000
The David Family Foundation R For the Hogspital build project - 1,000 - - - 1,000
The Olsen Trust R For the Hogspital build project 5,000 5,000
Albert Van Den Ber Trust R For the Hogspital build project 2,000 2,000
Animal Defence Trust R For the Hogspital build project 2,000 2,000
Stephen Cockburn Charitable Trust R For the Hogspital build project 200 200
Animal Rescue Foundation R For the Hogspital build project 2,000 2,000
General Funds - from general
donations R For the Hogspital build project - 15,510 15,510
Techniek Limited - Groundworks R For the Hogspital build project -315.00 - 315
Lynher Groundworks R For the Hogspital build project -2,189.00 - 2,189
Lynher Groundworks R For the Hogspital build project -8,755.24 - 8,755
TECHNIEK LIMITED - water connection R For the Hogspital build project -46.00 - 46
Lease Fees Paddle & Cocks LLP R For the Hogspital build project -1,800.00 - 1,800
Paddle & Cocks LLP R For the Hogspital build project -1,812.00 - 1,812
South West Water Limited. R For the Hogspital build project -495.60 - 496
Cornwall Council R For the Hogspital build project -93.50 - 94
Cross, Spitfire Corner, Newquay.
Reference Bruce Taylor / Luke R For the Hogspital build project -1,933.00 - 1,933
Piling costs at Carnanton Cross,
Spitfire Corner, Newquay.
Reference Paul Gerry / Luke R For the Hogspital build project -11,184.00 - 11,184
Replacement invoice for 13214,
13188, 13186. Now zero rated
VAT. R For the Hogspital build project -8,669.57 - 8,670
Mole Valley Farmers Ltd R For the Hogspital build project -27.48 - 27
Paddle & Cocks LLP - Professional fees R For the Hogspital build project -1,200.00 - 1,200
Transfers from donations R For the Hogspital build project - - - 40,155 - 40,155
Other funds N/a N/a - - - - - -
Total Funds 12,900 40,000 - 38,520 55,665 - 70,045
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Section C Notes to the accounts (cont)
Note 27 Charity funds (cont)
27.2 Details of material funds held and movements during the PREVIOUS reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
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----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
See Reward R Towards the build of the new premises - 10,000 - - - 10,000
Lord Barnaby Foundation R Towards the build of the new premises - 2,000 - - - 2,000
Micha Chamberlayne R Towards the build of the new premises - 400 - - - 400
Persula Foundation Towards the build of the new premises - 500 - - - 500
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - 12,900 - - - 12,900
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Section C Notes to the accounts (cont)
Note 27 Charity funds (cont)
27.3 Transfers between funds
This year
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Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and Transfer of funds agreed from general donations and corporate 55665
restricted funds sponsorship for the Hogspital build fund
Between endowment and
restricted funds
Between endowment and
unrestricted funds
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Last year
| Last year | ||
|---|---|---|
| Reason for transfer and where endowment is converted to income, | Amount | |
| legal power for its conversion | ||
| Between unrestricted and | ||
| restricted funds | ||
| Between endowment and | ||
| restricted funds | ||
| Between endowment and | ||
| unrestricted funds | ||
27.4 Designated funds
This year
| This year 27.4 Designated funds |
||
|---|---|---|
| Planned use | Purpose of the designation | Amount |
| Last year | ||
| Planned use | Purpose of the designation | Amount |
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CC17a (Excell 1510712024
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Independent examiner's report on the accounts
Section A Independent Examiner’s Report
| Report to the trustees On accounts for the year ended Set out on pages |
Prickles & Paws Hedgehog Rescue |
|---|---|
| 31/03/2024 Charity no (if any) 1174597 |
|
| 1-18 |
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/03/2024 .
Responsibilities and basis of report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts 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 I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did 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.
- Please delete the words in the brackets if they do not apply.
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----- Start of picture text -----
Date: 15/07/2024
Signed:
Name: Claire Forth – Forth Accountancy LLP
----- End of picture text -----
Oct 2018
1
IER
Relevant professional Chartered Management Accountant (ACMA) and Chartered Tax Adviser qualification(s) or body (CTA) (if any): Address: 5 Market Square, Mevagissey, PL26 6UD
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Oct 2018
2
IER
Management Report
Prickles & Paws For the period ended 31 March 2024
Prepared by Claire Forth
Prepared on 14 July 2024
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Table of contents
Profit and Loss ................................................................................................................................................3 Balance Sheet .................................................................................................................................................5 Statement of Cash Flows ................................................................................................................................7
2/7
Profit and Loss
April 2023 - March 2024
| Apr 2023 - Mar 2024 | Apr 2022 - Mar 2023(PY) | |
|---|---|---|
| INCOME | ||
| Donations - One Off | 69,884.27 | 31,057.69 |
| Donations - Regular | 5,895.58 | 7,068.57 |
| Fundraising | 5,923.42 | 8,885.96 |
| Gift Aid | 4,671.16 | 2,971.70 |
| Grants - Large | 10,000.00 | |
| Grants - Small | 40,510.00 | 2,900.00 |
| Legacies | 34,855.00 | |
| Online Fundraising Other | 40,329.58 | 6,777.35 |
| Income | 2,001.79 | 190.00 |
| Sales - In Person | 591.74 | 973.25 |
| Sales - Website | 17,578.14 | 8,632.01 |
| Total Income | 187,385.68 | 114,311.53 |
| COST OF SALES | ||
| Purchase ofgoods for sale | 4,389.19 | 2,674.61 |
| Total Cost of Sales | 4,389.19 | 2,674.61 |
| TOTAL | 182,996.49 | 111,636.92 |
| EXPENDITURES | ||
| Advertising/Promotional/Fundraising | 4,606.91 | 264.63 |
| Bank Charges | 239.81 | 561.44 |
| Equipment Purchased | 959.26 | 43.90 |
| Feed & Cleaning | 1,417.23 | 2,562.42 |
| Insurances | 802.34 | 528.13 |
| Light and Heat | 481.87 | 567.66 |
| Office/General Administrative Expenses | 923.62 | 408.03 |
| PPE | 24.88 | |
| Printing, Postage and Stationery | 942.81 | 772.78 |
| Professional Fees | 4,749.60 | 3,846.56 |
| Rent | 50.00 | |
| Repairs and Renewals | 492.63 | 330.98 |
| Software | 863.52 | 95.29 |
| Training | 48.00 | |
| Travel - Vehicle Running Costs | 614.76 | 1,302.24 |
| Travel - Volunteer Drivers' Expenses | 19.35 | 219.95 |
| Veterinary & Medical Supplies | 4,101.25 | 4,926.30 |
| Wages & Employer Costs | 58,261.69 | 50,713.13 |
| Waste Disposal | 6,569.30 | 4,100.33 |
| Total Expenditures | 86,093.95 | 71,318.65 |
| NET OPERATING INCOME | 96,902.54 | 40,318.27 |
| OTHER INCOME |
Differences in cash in hand 24.52
3/7
| Apr 2023 - Mar 2024 | Apr 2022 - Mar 2023(PY) | |
|---|---|---|
| Interest Received | 1,169.65 | 122.15 |
| Total Other Income | 1,194.17 | 122.15 |
| OTHER EXPENDITURES | ||
| Depreciation | 1,896.58 | 1,895.60 |
| Unreconciled expenditure | 436.88 | |
| Total Other Expenditures | 2,333.46 | 1,895.60 |
| NET OTHER INCOME | -1,139.29 | -1,773.45 |
| NET INCOME/(EXPENDITURE) | £95,763.25 | £38,544.82 |
4/7
Balance Sheet
As of March 31, 2024
| Balance Sheet As of March 31, 2024 |
|
|---|---|
| Total | |
| FIXED ASSET | |
| Tangible assets | |
| Fixtures and Fittings Cost | 6,457.47 |
| Fixtures and Fittings Depreciation | -3,026.74 |
| Motor Vehicles Cost | 6,500.00 |
| Motor Vehicles Depreciation | -3,837.60 |
| New Site | 33,088.49 |
| Office Equipment Cost | 2,214.08 |
| Office Equipment Depreciation | -720.83 |
| Total Tangible assets | 40,674.87 |
| Total Fixed Asset | 40,674.87 |
| CASH AT BANK AND IN HAND | |
| Build Fund | 70,047.91 |
| Cash on hand | 2,094.92 |
| PayPal | 595.64 |
| PRICKLES & PAWS HEDGEHOG RESCUE R/C (0300) | 6,204.59 |
| PRICKLES & PAWS HEDGEHOG RESCUE R/C(1650) | 93,165.49 |
| Total Cash at bank and in hand | 172,108.55 |
| CURRENT ASSETS | |
| Gift Aid Reclaimable | 101.50 |
| Prepayments | 1,496.40 |
| Total Current Assets | 1,597.90 |
| NET CURRENT ASSETS | 173,706.45 |
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |
| Trade Creditors | |
| Creditors | 334.00 |
| Total Trade Creditors | 334.00 |
| Current Liabilities | |
| Accruals | 0.00 |
| Restricted Grant - Awards for All | 0.00 |
| Restricted Grant - Jean Sainsbury | 0.00 |
| Restricted Grant - Rathbone | 0.00 |
| VAT Control | 0.00 |
| Total Current Liabilities | 0.00 |
| Total Creditors: amounts falling due within oneyear | 334.00 |
| NET CURRENT ASSETS(LIABILITIES) | 173,372.45 |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 214,047.32 |
| TOTAL NET ASSETS (LIABILITIES) | £214,047.32 |
| CHARITY FUNDS | |
| Opening Balance Equity | 0.00 |
| Retained Earnings | 118,284.07 |
| Surplus/(Deficit) | 95,763.25 |
5/7
Total Charlty fur#Js £214,047.32 617
Statement of Cash Flows
April 2023 - March 2024
| Statement of Cash Flows April 2023 - March 2024 |
|
|---|---|
| Total | |
| OPERATING ACTIVITIES | |
| Net Income | 95,763.25 |
| Adjustments to reconcile Net Income to Net Cash provided by operations: | |
| Gift Aid Reclaimable | -101.50 |
| Prepayments | 476.14 |
| Fixtures and Fittings Depreciation | 857.67 |
| Motor Vehicles Depreciation | 665.60 |
| Office Equipment Depreciation | 373.31 |
| Creditors | 327.50 |
| Accruals | -300.00 |
| VAT Control | 6.50 |
| Total Adjustments to reconcile Net Income to Net Cashprovided by operations: | 2,305.22 |
| Net cashprovided by operating activities | 98,068.47 |
| INVESTING ACTIVITIES | |
| Fixtures and Fittings Cost | -398.59 |
| New Site | -29,545.79 |
| Office Equipment Cost | -1,501.94 |
| Net cashprovided by investing activities | -31,446.32 |
| NET CASH INCREASE FOR PERIOD | 66,622.15 |
| Cash at beginningofperiod | 105,486.40 |
| CASH AT END OF PERIOD | £172,108.55 |
7/7
| Charity No (if any) 1174597 Period start date 01/04/2023 To Period end date 31/03/2024 Prickles and Paws Annual accounts for the period |
Charity No (if any) 1174597 Period start date 01/04/2023 To Period end date 31/03/2024 Prickles and Paws Annual accounts for the period |
|
|---|---|---|
| Section A |
Statement of financial activities | |
| Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 Reconciliation of funds: S21 S22 1 Total Net movement in funds Total funds brought forward Total funds carried forward Total Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use |
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 75,780 - - 75,780 72,816 50,924 40,510 - 91,434 30,868 18,170 - 18,170 9,539 - - - - 3,196 - - 3,196 122 - - - - - |
|
| 148,070 40,510 - 188,580 113,345 |
||
| 8,996 - - 8,996 2,939 83,821 - - 83,821 73,164 - - - - - - - - - - |
||
| 92,817 - - 92,817 76,103 |
||
| 55,253 40,510 - 95,763 37,241 |
||
| - - - - - |
||
| 55,253 40,510 - 95,763 37,241 |
||
| - - - - - - - - - - - - - - - - - - - - |
||
| 55,253 40,510 - 95,763 37,241 |
||
| 104,080 12,900 - 116,980 79,739 |
||
| 159,333 53,410 - 212,743 116,980 |
||
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Section B Balance sheet
| Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) Total fixed assets Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets Creditors: amounts falling due within one year (Note 20) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year (Note 20) Provisions for liabilities Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve Total funds Signed by one or two trustees on behalf of all the trustees |
Guidance Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21 |
Unrestricted funds £ F01 - 40,675 - - |
Restricted income funds £ F02 - - - - |
Endowment funds Total this year £ £ F03 F04 - - - 40,675 - - - - |
Total last year £ F05 - 11,833 - - |
|---|---|---|---|---|---|
| 40,675 | - | - 40,675 | 11,833 | ||
| - 1,598 - 102,064 |
- - - 70,045 |
- - - 1,598 - - - 172,109 |
- 1,973 - 103,475 |
||
| 103,662 | 70,045 | - 173,707 | 105,448 | ||
| 334 | - | - 334 | 300 | ||
| 103,328 | 70,045 | - 173,373 | 105,148 | ||
| 144,003 | 70,045 | -214,048 | 116,981 | ||
| - - |
|||||
| - - |
- - |
- - - - |
|||
| 144,003 | 70,045 | - 214,048 |
116,981 | ||
| - 144,003 |
70,045 | - 70,045 - 144,003 - |
- 12,900 104,080 |
||
| 144,003 | 70,045 | - 214,048 | 116,980 | ||
| Signature | Print Name Diane South |
Date of approval dd/mm/yyyy 20/08/2024 |
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CC17a (Excell 1911112024
Section C Notes to the accounts
Note 1 Basis of preparation
This section should be completed by all charities .
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
-
the Statement of Recommended Practice: Accounting and Reporting by Charities
-
• and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
-
the Financial Reporting Standard applicable in the United Kingdom and Republic of
-
• and with* Ireland (FRS 102)
-
and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
Yes
- -Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
An explanation as to those factors that support Currently in surplus with core fundraising activities and the conclusion that the charity is a going trading activities being consistent concern; Disclosure of any uncertainties that make the N/A
Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes * -Tick as appropriate No
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Please disclose:
(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes * -Tick as appropriate No
Please disclose:
(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.
1.5 Material prior year errors
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes * -Tick as appropriate No Please disclose:
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(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.
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Section C Notes to the accounts (cont)
Note 2 Accounting policies 2.2 INCOME
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This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and Yes No N/a
the monetary value can be measured with sufficient reliability.
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required
Offsetting or permitted by the FRS 102 SORP or FRS 102.
Yes No N/a
Grants and donations are only included in the SoFA when the general income
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the
Yes No N/a
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Yes No N/a
Government grants The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that Yes No N/a
donations and gifts gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions.
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
Yes No N/a
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Yes No N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Yes No N/a
Donated services and Donated services and facilities are included in the SOFA when received at the value of
facilities the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
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| 2.4 ASSETS Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Investment gains and losses The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 9.2. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost. Support costs The charity has incurred expenditure on support costs. Volunteer help These are capitalised if they can be used for more than one year, and cost at least The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments |
Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a |
|
|---|---|---|
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----- Start of picture text -----
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have Yes No N/a
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in note
9.5
Yes No N/a
They are valued at cost.
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, Yes No N/a
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Yes No N/a
They are valued at cost.
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year Yes No N/a
end. The same treatment is applied to unlisted investments unless fair value cannot
be measured reliably in which case it is measured at cost less impairment.
Yes No N/a
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Yes No N/a
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress realisable value.
Yes No N/a
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Yes No N/a
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and Yes No N/a
Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and
investments cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
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CC17a (Excell 1510712024
Section C Notes to the accounts (cont)
Note 3 Analysis of income
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----- Start of picture text -----
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 75,780 - - 75,780 37,961
and legacies: Gift Aid 4,671 - - 4,671 2,972
Legacies - - - - 34,855
General grants provided by government/other
charities - 40,510 - 40,510 12,900
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 80,451 40,510 - 120,961 88,688
Charitable
activities: 48,279 - - 48,279 14,996
- - - - -
- - - - -
Other - - - - -
Total 48,279 - - 48,279 14,996
Other trading
activities: 18,170 - - 18,170 9,539
- - - - -
- - - - -
Other - - - - -
Total 18,170 - - 18,170 9,539
Income from Interest income 1,170 - - 1,170 -
investments: Dividend income - - - - 122
Rental and leasing income - - - - -
Other - - - - -
Total 1,170 - - 1,170 122
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 148,070 40,510 - 188,580 113,345
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
----- End of picture text -----
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Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.
Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)
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Section C Notes to the accounts (cont)
Note 6 Analysis of expenditure
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----- Start of picture text -----
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - 265 - - 265
Incurred seeking legacies
- - - - - - - -
Incurred seeking grants
- - - - 1,750 1,750
Operating membership schemes and
social lotteries
- - - - -
Staging fundraising events
8,996 - - 8,996 -
Fudraising agents
- - - - -
Operating charity shops
- - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income
- - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - 2,675 2,675
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds 8,996 - - 8,996 4,690 - - 4,690
Expenditure on charitable activities:
Wages
58,262 - - 58,262 50,765 - - 50,765
Veterniary & Feed costs 5,518 - - 5,518 11,633 - - 11,633
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities 63,780 - - 63,780 62,398 - - 62,398
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Overheads 18,144 - - 18,144 7,121 - - 7,121
Depreciation 1,897 - - 1,897 1,896 - - 1,896
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----- Start of picture text -----
- - - - - - - -
- - - - - - - -
Total other expenditure 20,041 - - 20,041 9,017 - - 9,017
TOTAL EXPENDITURE 92,817 - - 92,817 76,105 - - 76,105
----- End of picture text -----
Other information:
Analysis of expenditure on charitable activities
| Activity 2 Other Total Activity or programme Activity 1 |
Activities undertaken directly Grant funding of activities Support Costs Total this year Activities undertaken directly Grant funding of activities Support Costs Total last year £ £ £ £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - This year Last year |
|---|---|
| - - - - - - - - |
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Section C Notes to the accounts
Note 10 Details of certain items of expenditure
10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).
| Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees |
This year Last year £ £ 1,685 300 - - - - - - |
|---|---|
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Section C Notes to the accounts (cont)
Note 11 Paid employees Please complete this note if the charity has any employees.
11.1 Staff Costs
Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits
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This year Last year
£ £
58,262 50,765
- -
- -
Total staff costs 58,262 50,765
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This year:
Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:
Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party
Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000
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0
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| £60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99,999 £100,000 to £109,999 Band Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28. |
This year Last year - - - - - - - - - - This year Last year £ £ - - Number of employees |
|---|---|
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11.2 Average head count in the year
The parts of the charity in which the employees work
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This year Last year
Number Number
Fundraising 1 -
Charitable Activities 3 3
Governance - -
Other - -
Total 4 3
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11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.
| This year Last year This year Last year Please state the amount of the payment (or value of any waiver of a right to an asset) Please explain the nature of the payment Please state the legal authority or reason for making the payment |
This year Last year £ £ - - |
|---|---|
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11.4 Redundancy payments
Please complete if any redundancy or termination payment is made in the period.
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This year Last year
£ £
Total amount of payment - -
The nature of the payment (cash, asset
etc.)
This year Last year
£ £
The extent of redundancy funding at the balance sheet date - -
Please state the accounting policy for any redundancy or
termination payments
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Section C Notes to the accounts (cont)
Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation
| 14.1 Cost or valuation | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Freehold land buildings £ |
& | Other land & buildings £ |
Plant, machinery and motor vehicles £ |
Fixtures, fittings and equipment £ |
Total £ |
|||||
| At the beginning of the year | - | - | 13,271 | - | 13,271 | |||||
| Additions | - | - | 1,900 | - | 1,900 | |||||
| Revaluations | - | - | - | - | - | |||||
| Disposals | - | - | - | - | - | |||||
| Transfers * | - | - | - | - | - | |||||
| At end of the year | - | - | 15,171 | - | 15,171 | |||||
| 14.2 Depreciation and impairments | ||||||||||
| **Basis | SL or RB (Straight Line or Reducing Balance) |
SL or | RB | SL or RB | SL or RB | SL or | RB | |||
| ** Rate | ||||||||||
| At beginning of the year | - | - | 5,689 | - | 5,689 | |||||
| Disposals | - | - | - | - | - | |||||
| Depreciation | - | - | 1,897 | - | 1,897 | |||||
| Impairment | - | - | - | - | - | |||||
| Transfers* | - | - | - | - | - | |||||
| At end of the year | - | - | 7,586 | - | 7,586 | |||||
| 14.3 Net book value | ||||||||||
| Net book value at the beginning of the | year | - | - | 7,582 | - | 7,582 | ||||
| Net book value at the end of the year | - | - | 7,585 | - | 7,585 |
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14.4 Impairment
14.5 Revaluation the name of independent valuer, if applicable the carrying amount that would have been recognised had the assets been carried under the cost model. the methods applied and significant assumptions This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. the effective date of the revaluation Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. If an accounting policy of revaluation is adopted, please provide: 14.6 Other disclosures (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities. (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. |
This year Last year - - This year Last year £ £ - - - - |
|---|---|
* The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.
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Section C Notes to the accounts (cont)
Note 19 Debtors and prepayments
Please complete this note if the charity has any debtors or prepayments.
| Please complete this note if the charity has any debtors or prepayments. Note 19 Debtors and prepayments |
|
|---|---|
| 19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors |
This year Last year £ £ - - - - 1,597.9 1,972.5 |
| 1,597.9 1,972.5 |
Total
Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
| Prepayments and accrued income Other debtors Total Trade debtors |
This year Last year £ £ - - 1,597.9 - - - - - |
|---|---|
| - - |
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Section C Notes to the accounts (cont)
Note 20 Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
20.1 Analysis of creditors
| This year Last year £ £ Accruals for grants payable - - Bank loans and overdrafts - - Trade creditors - - Payments received on account for contracts or performance-related grants - - Accruals and deferred income 334 - Taxation and social security - - Other creditors - - Total 334 - 20.2 Deferred income Please explain the reasons why income is deferred. Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Amounts falling due within one year Balance at the end of the reporting period Please complete this note if the charity has deferred income. This year |
This year Last year £ £ - - - - - - - - 334 - - - - - Amounts falling due within one year |
This year Last year £ £ - - - - - - - - 300 - - - - - Amounts falling due after more than one year |
|---|---|---|
| 334 - |
300 - |
|
| This year Last year £ £ - - - - - - Last year |
||
| - - |
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Section C Notes to the accounts (cont)
Note 24 Cash at bank and in hand
| Note 24 Cash at bank and in hand | |
|---|---|
| Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits |
This year Last year £ £ - - - - 172,109 103,475 - - |
| 172,109 103,475 |
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Section C Notes to the accounts (cont)
Note 27 Charity funds
27.1 Details of material funds held and movements during the CURRENT reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
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Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Lord Barnby's Foundation R For the Hogspital build project 12,900 2,000.00 - - - 14,900
The Walker 957 Trust R For the Hogspital build project - 300 - - - 300
Animal Rescue Foundation R For the Hogspital build project - 3,000.00 - - - 3,000
Mrs D M France-Hayhurst
Foundation R For the Hogspital build project - 4,000.00 - - - 4,000
The Beryl Evetts and Robert Luff
Animal Welfare Trust R For the Hogspital build project - 3,500.00 - - - 3,500
The Betty Phillips Charitable Trust R For the Hogspital build project - 10,000.00 - - - 10,000
Susanna Peake Charitable Trust R For the Hogspital build project - 2,000 - - - 2,000
Audrey Emma Lamb Trust R For the Hogspital build project - 3,000 - - - 3,000
The David Family Foundation R For the Hogspital build project - 1,000 - - - 1,000
The Olsen Trust R For the Hogspital build project 5,000 5,000
Albert Van Den Ber Trust R For the Hogspital build project 2,000 2,000
Animal Defence Trust R For the Hogspital build project 2,000 2,000
Stephen Cockburn Charitable Trust R For the Hogspital build project 200 200
Animal Rescue Foundation R For the Hogspital build project 2,000 2,000
General Funds - from general
donations R For the Hogspital build project - 15,510 15,510
Techniek Limited - Groundworks R For the Hogspital build project -315.00 - 315
Lynher Groundworks R For the Hogspital build project -2,189.00 - 2,189
Lynher Groundworks R For the Hogspital build project -8,755.24 - 8,755
TECHNIEK LIMITED - water connection R For the Hogspital build project -46.00 - 46
Lease Fees Paddle & Cocks LLP R For the Hogspital build project -1,800.00 - 1,800
Paddle & Cocks LLP R For the Hogspital build project -1,812.00 - 1,812
South West Water Limited. R For the Hogspital build project -495.60 - 496
Cornwall Council R For the Hogspital build project -93.50 - 94
Cross, Spitfire Corner, Newquay.
Reference Bruce Taylor / Luke R For the Hogspital build project -1,933.00 - 1,933
Piling costs at Carnanton Cross,
Spitfire Corner, Newquay.
Reference Paul Gerry / Luke R For the Hogspital build project -11,184.00 - 11,184
Replacement invoice for 13214,
13188, 13186. Now zero rated
VAT. R For the Hogspital build project -8,669.57 - 8,670
Mole Valley Farmers Ltd R For the Hogspital build project -27.48 - 27
Paddle & Cocks LLP - Professional fees R For the Hogspital build project -1,200.00 - 1,200
Transfers from donations R For the Hogspital build project - - - 40,155 - 40,155
Other funds N/a N/a - - - - - -
Total Funds 12,900 40,000 - 38,520 55,665 - 70,045
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Section C Notes to the accounts (cont)
Note 27 Charity funds (cont)
27.2 Details of material funds held and movements during the PREVIOUS reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
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Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
See Reward R Towards the build of the new premises - 10,000 - - - 10,000
Lord Barnaby Foundation R Towards the build of the new premises - 2,000 - - - 2,000
Micha Chamberlayne R Towards the build of the new premises - 400 - - - 400
Persula Foundation Towards the build of the new premises - 500 - - - 500
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - 12,900 - - - 12,900
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Section C Notes to the accounts (cont)
Note 27 Charity funds (cont)
27.3 Transfers between funds
This year
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Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and Transfer of funds agreed from general donations and corporate 55665
restricted funds sponsorship for the Hogspital build fund
Between endowment and
restricted funds
Between endowment and
unrestricted funds
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Last year
| Last year | ||
|---|---|---|
| Reason for transfer and where endowment is converted to income, | Amount | |
| legal power for its conversion | ||
| Between unrestricted and | ||
| restricted funds | ||
| Between endowment and | ||
| restricted funds | ||
| Between endowment and | ||
| unrestricted funds | ||
27.4 Designated funds
This year
| This year 27.4 Designated funds |
||
|---|---|---|
| Planned use | Purpose of the designation | Amount |
| Last year | ||
| Planned use | Purpose of the designation | Amount |
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CC17a (Excell 1510712024