2020-12-31-accounts - Easterleigh Animal Sanctuary

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Report ofthe Trustees	1	to	2
Independent Examiner's Report
Statement ofFinancial Activities
Balance Sheet	5	to	6
Cash Flow Statement
Notes to the Cash Flow Statement
Notes to the Financial Statements	9	to	16
Detailed Statement ofFinancial Acttsittes	17	to	18

				Period
				1.9.18
			Year Ended	to
			31.12.20	31.12,19
			Umestricted	Total
			fund	funds
		Notes
INCOME	AND ENDOWMENTS FROM
Donations	and legacies	2	157,318	277,214
Charitable	activities
Animal Welfam			101,261
Other trading activities			191,777	432,762
Investment	income			755
Total			450,436	710,731
EXPENDITURE ON
Raising funds			288,709	387,779
Charitable	activities
Animal Welfare			122,658	221,339
Total			411,367	609,118
NET INCOME			39,069	101,613
RECONCILIATION OFFUNDS
Total funds	brought fortvard		263,956	162,343
TOTAL FUNDS CARRIED FORWARD			303,025	263,956

			31.12.20	31.12.19
			Utuustricted	Total
			fund	funds
		Notes
FIXEDASSETS
Tangible assets		13	245,204	243,393
CURRENT ASSETS
Debtors; amounts	falling due within one year	14	28,151	21,254
Cash at bank and in hand			122,171	108,493
			150,322	129,747
CREDITORS
Amounts falling due ivithin one year		15	(13,299)	(24,984)
NET CURRENT	ASSETS		137,023	104,763
TOTAL ASSETSLESSCURRENT
LIABILITIES			382,227	348,156
CREDITORS
Amounts falling due after more than one yern		16	(79,202)	(84,200)
NET ASSETS			303,025	263,956
FUNDS		19
Unrestricted funds			303,025	263,956
TOTAL FUNDS			303,025	263,956

						Period
						1.9.18
					Year Ended	to
					31,12.20	31.12.19
				Notes
Cash flows from operating		activities
Cash generated from operations					34,102	90,588
Interest paid Interest element ofhire purchase payments					(4,047)	(5,722)
paid					(240)	(1,145)
Net cash pmvided by operating activities					29,815	83,721
Cash flows from investing		activities
Purchase oftangible fined	assets				(9,978)	(49,466)
Internet received					80	755
Net cash used in investing	activities				(9,898)	(48,711)
Cash flows from financing		activities
Bank loan capital repayments					(4,771)	(6,028)
Capital repayments in year					(1,468)	(5,711)
Net cash used in financing	activities				(6,239)	(11,739)
Change in cash and cash equivalents			in
the reporting period					13,678	23,271
Cash and cash equivalents		at the
beginning ofthe reporting		period			108,493	85,222
Cash and cash equivalents		at the end	of
the reporting period					122,171	108,493

						Period
						1.9.18
					Year Ended	to
					31.12.20	31.12.19
Net income for the	reporting		period (as per the Statement ofFinancial
Activities)					39,069	101,6]3
Adjustments for:
Depreciation charges					8,167	11,211
interest received					(80)	(755)
Interest paid					4,047	5,722
Interest element ofhhe purchase				and finance lease rental payments	240	1,145
Increase in debtctn					(6,897)	(19,054)
Decrease in creditors					(10,444)	(9,294)
Net cash provided	by operations				34,102	90,588
ANALYSIS OFCHANGES			IN	NET FUNDS
				At 1.1.20	Cash flow	At 31.12.20
						f
Net cash
Cash at bank and in	hand			108,493	13,678	122,171
				108,493	13,678	122,171
Debt
Finance leases				(1,468)	1,468
Debts falling due within		I year		(4,771)	(227)	(4,998)
Debts falling due after I		year		(84,200)	4,998	(79,202)
				(90,439)	6,239	(84,200)
Total				18,054	19,917	37,971

2.	DONATIONS	DONATIONS	DONATIONS	AND LEGACIES	AND LEGACIES
							Period
							1.9.18
						Year Ended	to
						31.12.20	31.12.19
							f
	Donations					30,223	42,768
	Gift aid					15,455	22,432
	Legacies					111,640	212,014
						157,318	277,214
3.	OTHER TRADING ACTIVITIES
							Period
							1.9.18
						Year Ended	to
						31.12.20	31.12.19
	Shop income					183,739	415,550
	Animal	adoptions				5,861	13,895
	Pet plan	commission				2,177	3,317
						191,777	432,762
4,	INVESTMENT			INCOME
							Period
							1.9.18
						Year Ended	to
						31.12.20	31.12.19
	Deposit	account		interest		80	755
5.	INCOME FROM CHARITABLE ACTIVITIES
							Pened
							1.9.18
						Year Ended
						31.12.20	31.12.19
					Activity
	Grants				Animal Welfare	101,261
	Grants n:ceived,			included	in the above, are as follows:
							Period
							1.9.18
						Year Ended	to
						31,12.20	31.12.19
	JobRetention		Scheme Grant			32,927
	Local council		grants			68,334
						101,261

							Period
							1.9.18
						Yem Ended
						31.12.20	31.12.19
Staffcosts						169,246	253,702
Other operating			leases			75,372	69,287
Rates /k water						4,421	8,369
Light dt heat						8,806	11,075
Insurance						6,056	9,891
Telephone						5,569	9,471
Post k. stationery						1,377	2,109
Tmvelling						201	1,274
Waste removal		dt skip		hire		8,253	9,671
hire ofequipment						2,571	1,923
Cleaning						1,869	2,189
Sundry						438	735
Advertising						714	1,061
Accountancy						2,872	5,506
Fundraising						264	200
Depreciation						680	1,316
						288,709	387,779
CHARITABLE			ACTIVITIES COSTS
						Support
					Direct	costs (see
					Costs	note 8)	Totals
							f
Animal Welfme					100,557	22,101	122,658
SUPPORT COSTS
							Governance
							costs
Animal Welfare							22,101
NET INCOME/(EXPENDITURE)
Net income/(expenditure)				is stated after charging/(crediting):
							Period
							1.9.18
						Yem. Ended	to
						31.12.20	31.12.19
Depreciation	-owned assets					8,167	11,211
Other operating		leases				75,372	69,287

STAFF COSTS
		Period
		1.9.18
	Year Ended	to
	31.12.20	31.12.19
	f,	f
Wages and salaries	181,320	257,323
Social secmdty cosxs	3,953	11,602
Other pension costs	2,173	2,977
	187,446	271,902

		Period
		1.9.18
	Year Ended	to
	31.12.20	31.12.19
Tmstees	3	3
Shop staff	9	7
Other staff	6	5
	18	15

		Unrestricted
		fund
INCOME	AND ENDOWMENTS FROM
Donations	and legacies	277,214
Other trading activities		432,762
lnvesunent	income	755
Total		710,731
EXPENDITURE ON
Raising funds		387,779
Charitable	activities
Animal Welfare		221,339
Total		609,118

COMPARATIVES	FORTHE STATEMENT OFFINANCIAL AC	TIVITIES -continued
		Unrestricted
		fund
NET INCOME		101,613
RECONCILIATION	OFFUNDS
Total funds brought	fora ard	162,343
TOTAL FUNDS CARRIED FORWARD		263,956

TANGIBLE FIXEDASSETS
		Fixtures
	Freehold	and	Motor
	propesty	fittings I	vehicles I	Totals
COST
At 1.January 2020	241,651	4,065	13,964	259,680
Additions	6,980	798	2,200	9,978
At 31December 2020	248,631	4,863	16,164	269,658
DEPRECIATION
At 1 January 2020	8,715	1,463	6,109	16,287
Charge for year	4,973	680	2,514	8,167
At 31 December 2020	13,688	2,143	8,623	24,454
NET BOOKVALUE
At 31December 2020	234,943	2,720	7,541	245,204
At 31 December 2019	232,936	2,602	7,855	243,393
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
			31.12.20	31.12.19
Trade debtors				226
Other debtors			9,790	6,686
Prepayments			18,361	14,342
			28,151	21,254


15.	CREDITORS: AMOUNTS FALLING DUEWITHIN ONE YEAR
					31.12.20	31.12.19
					f
	Bank loans and	overdrafts		(seenote 17)	4,998	4,771
	Hire purchase (seenote 18)					1,468
	Trade creditors				6,835	13,657
	Social secindty	and other taxes			266	3,888
	Accmed expenses				1,200	1,200
					13,299	24,984
16,	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
					31.12.20	31.12.19
					79,202	84,200
17.	LOANS
	An analysis ofthe maturity			ofloans is given below:
					31.12.20	31.12.19
						f
	Amounts falling due within			one year on demand:
	Bank loans				4,998	4,771
	Amounts falling	between	one and two years:
	Bank loans - 1-2years				5,235	4,998
	Amounts falling	due between two snd five years:
	Bank loans - 2-5 years				17,246	16,464
	Amounts falling	due in mom than five years:
	Repayable by instalments:
	Bank loans mom 5yr by instal				56,721	62,738
18.	LEASING AGREEMENTS
	Minimum lease	payments	under hire purchase fall due as follows:
					31.12.20	31.12.19
					f
	Gross obligations repayable;
	Within one year					1,708
	Finance charges	repayable:
	Within one year					240
	Net obligations	repayable:
	Within one year					1,468

							Net
							movement	At
						At. 1.1.20	in funds	31.12.20
Unrestricted		funds
General fund						263,956	39,069	303,025
TOTAL FUNDS						263,956	39,069	303,025
Net movement		in funds, included			in the above	are asfollows:
						Incoming	Resomces	Movement
						resources f	expended	in funds
Unrestricted		funds
General fund						450,436	(411,367)	39,069
TOTAL FUNDS						450,436	(411,367)	39,069
Comparatives		for movement		in	funds
							Net
							movement	At
						At 1.9.18	in funds	31.12,19
						6		6
Unrestricted		funds
General fund						162,343	101,613	263,956
TOTAL FUNDS						162,343	101,613	263,956
Comparative	net movement		in	funds, included		in the above are asfollows:
						Incoming	Resources	Movement
						resources	expended	in funds
Unrestricted		funds
General fund						710,731	(609,118)	101,613
TOTAL FUNDS						710,731	(609,118)	101,613

		nded 3
				Period
				1.9.18
			Year Ended	to
			31.12.20	31.12.19
				I
INCOME AND		ENDOWMENTS
Donations and	legacies
Donations			30,223	42,768
Gift aid			15,455	22,432
Legacies			111,640	212,014
			157,318	277,214
Other trading activities
Shop income			183,739	415,550
Animal adoptions			5,861	13,895
Pet plan comnussion			2,177	3,317
			191,777	432,762
Investment income
Deposit account		interest	80	755
Charitable actisdties
Grants			101,261
Total incoming		resources	450,436	710,731
EXPENDITURE
Other trading activities
Wages			163,120	239,123
Social security			3,953	11,602
Pensions			2,173	2,977
Other operating	leases		75,372	69,287
Rates &water			4,421	8,369
Light &heat			8,806	11,075
Insurance			6,056	9,891
Telephone			5,569	9,471
Post &stationery			1,377	2,109
Travelling			201	1,274
Waste removal &skip hire			8,253	9,671
hire ofequipment			2,571	1,923
Cleaning			1,869	2,189
Sundry			438	735
Adveitising			714	1,061
Accountancy			2,872	5,506
Fundraising			264	200
Fixtures and fittings			680	1,316
			288,709	387,779

	G E d
			Period
			1.9.18
		Year Ended	to
		31.12.20	31.12.19
		f
Other trading	activities
Charitable activities
Animal feed		18,051	32,402
Kennels		3,907	42,405
Vets		30,806	54,523
Blacksmith &	fandery	1,580	2,600
Saddleiy costs	etc	3,922	3,143
Dog trainer		2,756	2,443
Farm expenses		6,475	8,501
Motor ex7ienses		8,776	15,815
Repairs dt mneivals		10,335	17,141
Bank charges		604	971
Pmfessional fees		1,296	1,512
Credit card charges		275
Freehold property		4,973	6,113
Motor vehicles		2,514	3,782
Bank interest		10	7
Bank loan interest		4,037	5,715
Hwc purchase		240	1,145
		100,557	198,218
Support costs
Governance	costs
Wages		18,200	18,200
Insurance		673	1,099
Telephone		619	1,052
Postage and stationery		458	527
Accountancy	fees	2,000	2,000
Bank charges		151	243
		22,101	23,121
Total resources	expended	411,367	609,118
Net income		39,069	101,613