2022-04-05-accounts

Contents
				Page
Charity Information .
Trustees' Report
Statement of	Trustees'	responsibilities
Independent	Auditor's	Report
Consolidated	Statement	of Financial	Activities	12
Consolidated	5 Charity	Balance Sheets		13
Consolidated	Statement	of Cash Flows		14
Notes to the	Financial Statements			15

For the Year E	nded 5	April	2022
			Unrestricted	Restricted	Total Funds	Total Funds
			Funds	Funds	2022	2021
Income from:
Donations and legacies			2,123,614	171,251	2,294,865	2,101,426
Other trading activities			124,685		124,685	131,057
Investment income			27		27	66
Total income			2,248,326	171,251	2,419,577	2,232,549
Expenditure on:
Raising funds			398,636	119,749	518,385	436,417
Charitable activities			1,529,649		1,529,649	2,284,201
Total expenditure			1,928,285	119'749	2g048g034	2g720g618
Net movement in funds			320,041	51,502	371,543	(488,069)
Total funds brought	forward		299,359	151,964	451,323	939,392
Total funds carried forward		17	619,400	203,466	822,866	451,323

Consolidated	I	Cha	rity	Balance	Sheets as a	t 5 April	2022
					Group 2022	2021	Charity 2022	2021
				Note		f.	f.	f.
Fixed assets				12
Investments
Current assets
Stocks				13	40,784	17,151		17,151
Debtors				14	538,010	355,181	628,014	355,181
Cash at bank and	in	hand			336 760	202 497	287 541	202 497
					915,554	574,829	915,555	574,829
Creditors: amounts		falling	due
within one ear				15	92 688	123 506	89 659	123 506
Net assets					822 866	451323	825 897	451323
Income funds:
Unrestricted funds					619,400	299,359	622,431	299,359
Restricted funds				16	203 466	151964	203 466	151964
Total Funds				17	822 866	451323	825 897	451323

For the Y	ear Ended	5 April 2	02	2
					Note	2022	2021
Cash flows	from operating	activities
Cash generated/(used) by operations					19	134,236	(305,258)
Cash flows	from investing	activities:
Investment	income received					27	66
Cash flows	used in financing activities:
Net increase/(decrease)		in cash and	cash
e uivalents						134 263	305 192
Change in	cash and cash	equivalents	in	the year
Cash and cash equivalents at the beginning				ofthe year		202 497	507 689
Cash and cash equivalents		at the end	ofthe year			336,760	202,497

4.Donati	ons and	leg	acies
			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2022	2022	2022	2021	2021	2021
			f.	f.	f.	f.	f.	f.
Donations	and gifts		1,901,822	171,251	2,073,073	1,870,376	50,862	1,921,238
Legacies	receivable		61,731	-	61,731	3,406		3,406
Animal s	onsorshi	s	160,061		160,061	176,782		176,782
			2g123i614	171g251	2i294i865	2i050i564	50g862	2g101i426

				Unrestricted	Unrestricted
				funds	funds
				2022	2021
				f.	f.
Shop	income			120,069	119,825
Other				4,616	11,232
Other	tradin	activities	income	124~685	131~057

For The Year 6.Raising funds	Ende	d 5 April	d 5 April	2022
		Unrestricted		Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2022	2022	2022	2021	2021	2021
			f.			f.
Fundraisin and	ublicit
PayPal and bank charges			57,872	1,124	58,996	59,046	1,156	60,202
Advertising and marketing		263,632			263,632	332,329		332,329
Setup of mobile clinic				118,625	118,625
Fundraising costs			2,787		2,787
Foreign exchange	gains		(5,432)		(5,432)	(38,584)		(38,584)
Support costs (note 9) Tetradic			14,741		14,741	17,588		17,588
Fundraising and	ublicity	333,600		119,749	453,349	370,379	1,156	371,535
costs
Merchandise costs			65,036		65,036	64,882		64,882
		398,636		119,749	518,385	435,261	1,156	436,417
7.Charitable activities
							2022	2021
							f.
Adoption costs							15,590	17,429
Grant funding of activities		(note	8)			1,500,000		2,250,000
Share of support costs (note 9)							14059	16772
						1	529 649	2 284 201

.Grants payable
				2022	2021
				f.
Grants to institutions:
Soi Dog International	Foundation	—Programme	funding	1 500 000	2 250 000
				1500000	2 250 000

9.Support	c	osts
								2022	2021
								E	E
Audit fees								6,550	4,100
Irrecoverable		VAT							15,973
Taxation services			provided	by	the auditor			6,600	9,522
Accountancy		and	administrative		support	provided	by the auditor	15,650	3,090
Postage									1,615
Legal and	professional								60
								28 800	34360
Analysed	between:
Fundraising								14,741	17,588
Charitable	activities							14,059	16772
								28,800	34360
10.Trustees

12. Investments
Investment in subsidiary

vestmen	t	in subsidi	ary
							Charity
							2022
Shares at		cost
e charity	owns 100'lo		ofthe share	capital of Soi Dog Marketing		Ltd.
e summary		financial	performance	ofthe subsidiary	alone is:
							2022
							E
Income							108,812
Expenditure							(43,451)
Profit							65,361
Amount	gift aided to		the charity				(65,361)
Retained	in subsidiary

e assets	and liabilities ofthe subsidiary were:
		2022
		f.
Current	assets	90,003
Current	liabilities	(90,002)
Total net assets

						Group	Group	Charity	Charity
						2022	2021	2022	2021
						f.	f.		f.
Finished	goods	and	goods	for	resale	40 784	17 151		17 151

				Group 2022	Group 2021	Charity 2022	Charity 2021
					f.		f.
Gift Aid	debtor			376,668	255,570	376,668	255,570
Prepayments		and accrued	income	161,342	99,611	161,342	99,611
Amounts	due	from group	undertakings			90 004
				538,010	355 181	628 014	355 181
5.Creditors
				Group	Group	Charity	Charity
				2022	2021	2022	2021
				f.	f.	f.	f.
Other taxation		and social	security	194	15,973	194	15,973
Other creditors				78,900	97,123	78,900	97,123
Accruals				13,594	10410	10 565	10410
				92,688	123506	89659	123506

		Movement	Movement	in funds
Current year	Balance at 6 April 2021	Income	Expenditure		Transfers	Balance at 5 April 2022
	E	E
Adoptions	36,291	9,606				45,897
Care for Cats	99,508	39,857		(959)		138,406
Care for Dogs	11,942	2,464		(136)		14,270
Hospital	4,167	640		(25)		4,782
Other restricted	56	118,684	(118,629)			111
	151,964	171,251	(119,749)			203,466

		Movement	Movement	in funds
Prior year	Balance at 6 April 2020	Income	Expenditure		Transfers	Balance at 5 April 2021
	E	E		E	E	E
Adoptions	26,804	9,487				36,291
Care for Cats	62,584	37,900		(976)		99,508
Care for Dogs	9,365	2,725		(148)		11,942
Hospital	3,505	690		(28)		4,167
Other restricted		60		(4)		56
	102~258	50~862	(1,156)			151,964

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2022	2022	2022	2021	2021	2021
			f.
Current	assets	619,400	203,466	822,866	299,359	151,964	451,323
		6lgg400	203~466	822g866	299g359	15lg964	451g323

9.Cash generated	from ope	rations
					2022	2021
					f.	f.
Surplus/(deficit) for	the year				371,543	(488,069)
Adjustments for:
Investment income	recognised	in statement	of financial	activities	(27)	(66)
Movements in working capital:
(Increase) in stocks					(23,633)	(16,622)
(Increase)/decrease	in debtors				(182,829)	425,826
(Decrease) in creditors					(30,818)	(226,327)
Cash generated/(absorbed)		by operations			134236	305 258

			Unrestricted	Restricted	Total
			funds	funds 2021
			2021		2021
			E		E
Income and	endowments	from:
Donations and	legacies		2,050,564	50,862	2,101,426
Other trading	activities		131,057		131,057
Investments			66		66
Total income			2,181,687	50,862	2 232 549
Expenditure	on:
Raising funds			435,261	1,156	436,417
Charitable activities			2,284,201		2 284 201
Total expenditure			2,719,462	1,156	2 720 618
Net movement in funds			(537,775)	49,706	(488,069)
Fund balances	at 6 April 2020		837,134	102,258	939,392
Fund balances at 5 April		2021	299,359	151,964	451323