| Page | |||
|---|---|---|---|
| Report ofthe Trustees | 1 | to | 3 |
| Independent Examiner's Report |
|||
| Statement ofFinancial Activities | |||
| Balance Sheet | 6 | to | 7 |
| Cash Flow Statement | |||
| Notes to the Cash Flow Statement | |||
| Notes to the Financial Statements | 10 | to | 17 |
| Detailed Statement ofFinancial Activities | 18 | to | 19 |
| 31.12.21 | 31.12.20 | |||
|---|---|---|---|---|
| Unrestricted | Total | |||
| fund | funds | |||
| Notes | ||||
| INCOME AND ENDOWMENTS FROM | ||||
| Donations and legacies |
81,535 | 157,318 | ||
| Charitable activities |
||||
| Animal Welfare | 64,863 | 101,261 | ||
| Other trading activities |
219,304 | 191,777 | ||
| Investment income |
10 | 80 | ||
| Total | 365,712 | 450,436 | ||
| EXPENDITURE ON | ||||
| Raising funds | 276,042 | 288,709 | ||
| Charitable activities |
||||
| Animal Welfare | 118,856 | 122,658 | ||
| Total | 394,898 | 411,367 | ||
| NET INCOME/(EXPENDITURE) | (29,186) | 39,069 | ||
| RECONCILIATION | OF FUNDS | |||
| Total funds brought | forward | 303,025 | 263,956 | |
| TOTAL FUNDS CARRIED FORWARD | 273,839 | 303,025 |
| Kast | erlei h Animal Sanctuar |
|||
|---|---|---|---|---|
| Balance Sheet | ||||
| 31December 2021 | ||||
| 31.12.21 | 31.12.20 | |||
| Unrestricted | Total | |||
| fund | funds | |||
| Notes | 8 | |||
| FIXEDASSETS | ||||
| Tangible assets | 13 | 260,003 | 245,204 | |
| CURRENT ASSETS | ||||
| Debtors: amounts | falling due within one year | 14 | 12,712 | 28,151 |
| Cash at bank and in hand | 90,641 | 122,171 | ||
| 103,353 | 150,322 | |||
| CREDITORS | ||||
| Amounts falling due within one year |
15 | (15,548) | (13,299) | |
| NKT CURRENT | ASSETS | 87,805 | 137,023 | |
| TOTAL ASSETSLESSCURRENT | ||||
| LIABILITIES | 347,808 | 382,227 | ||
| CREDITORS | ||||
| Amounts falling due afier more than one year |
16 | (73,969) | (79,202) | |
| NET ASSETS | 273,839 | 303,025 | ||
| FUNDS | ||||
| Unrestricted funds |
273,839 | 303,025 | ||
| TOTAL FUNDS | 273,839 | 303,025 |
| for the Year Ended 3 | 1December 2021 | |||
|---|---|---|---|---|
| 31.12.21 | 31.12.20 | |||
| Notes | ||||
| Cash flows from operating | activities | |||
| Cash generated &om operations |
182 | 34,102 | ||
| Interest paid | (3,811) | (4,047) | ||
| Interest element ofhire purchase or finance | ||||
| lease rental payments paid |
(240) | |||
| Net cash (used in)/provided | by operating | activities | (3,629) | 29,815 |
| Cash flows from investing | activities | |||
| Purchase oftangible fixed assets | (22,915) | (9,978) | ||
| Interest received | 10 | 80 | ||
| Net cash used in investing | activities | (22,905) | (9,898) | |
| Cash flows from financing | activities | |||
| Bank loan capital repayments | (4,996) | (4,771) | ||
| Capital repayments in year |
~(1,468 | |||
| Net cash used in financing | activities | ~4,996) | (6,239) | |
| Change in cash and cash | equivalents | in | ||
| the reporting period |
(31,530) | 13,678 | ||
| Cash and cash equivalents | at the | |||
| beginning ofthe reporting |
period | 122,171 | 108,493 | |
| Cash and cash equivalents | at the end | of | ||
| the reporting period |
90,641 | 122,171 |
| 31.12.21 | 31.12.20 | ||||||
|---|---|---|---|---|---|---|---|
| 6 | |||||||
| Net (expenditure)/income | for the reporting | period (as per the | |||||
| Statement ofFinancial | Activities) | (29,186) | 39,069 | ||||
| Adjustments | for: | ||||||
| Depreciation | charges | 7,796 | 8,167 | ||||
| Loss on disposal offixed | assets | 320 | |||||
| Interest received | (10) | (80) | |||||
| Interest paid | 3,811 | 4,047 | |||||
| Interest element ofhire purchase | and finance | lease rental payments | 240 | ||||
| Decrease/(increase) in debtors |
15,439 | (6,897) | |||||
| Increase/(decrease) in creditors |
2,012 | (~10,444 | |||||
| Net cash provided by operations | 182 | 34,102 | |||||
| ANALYSIS | OF CHANGES IN | NET FUNDS | |||||
| At 1.1.21 | Cash flow | At31.12.21 | |||||
| 8 | f | ||||||
| Net cash | |||||||
| Cash at bank | and in hand | 122,171 | ~31,530) | 90,641 | |||
| 122,171 | ~31530) | 90,641 | |||||
| Debt | |||||||
| Debts falling | due within | 1year | (4,998) | (237) | (5,235) | ||
| Debts falling | due afler 1 | year | (79,202) | 5,233 | (73,969) | ||
| (84,200) | 4,996 | (79,204) | |||||
| Total | 37,971 | (26,534) | 11,437 |
| for the Year Ended 31December 2 | for the Year Ended 31December 2 | 021 | |||
|---|---|---|---|---|---|
| 2. | DONATIONS | AND LEGACIES | |||
| 31.12.21 | 31.12.20 | ||||
| Donations | 28,857 | 30,223 | |||
| Gill aid | 14,678 | 15,455 | |||
| Legacies | 38,000 | 111,640 | |||
| 81,535 | 157,318 | ||||
| 3. | OTHER TRADING ACTIVITIES | ||||
| 31.12.21 | 31.12.20 | ||||
| Shop income | 213,743 | 183,739 | |||
| Animal adoptions |
5,390 | 5,861 | |||
| Pet plan commission | 171 | 2,177 | |||
| 219,304 | 191,777 | ||||
| 4. | INVKSTMKNT INCOME | ||||
| 31.12.21 | 31.12.20 | ||||
| f | 6 | ||||
| Deposit account interest | 10 | 80 | |||
| 5. | INCOME FROM CHARITABLE ACTIVITIES | ||||
| 31.12.21 | 31.12.20 | ||||
| Activity | |||||
| Grants | Animal Welfare | 64,863 | 101,261 | ||
| Grants received, included | in the above, are as follows: | ||||
| 31.12.21 | 31.12.20 | ||||
| Job Retention | Scheme Grant | 25,220 | 32,927 | ||
| Local council | grants | 39,643 | 68,334 | ||
| 64,863 | 101,261 |
| 6. | RAISING FUNDS | RAISING FUNDS | |||
|---|---|---|---|---|---|
| Other trading activities | |||||
| 31.12.21 | 31.12.20 | ||||
| Staffcosts | 172,316 | 169,246 | |||
| Other operating | leases | 66,142 | 75,372 | ||
| Rates &water | 2,322 | 4,421 | |||
| Light &heat | 5,383 | 8,806 | |||
| Insurance | 6,589 | 6,056 | |||
| Telephone | 5,450 | 5,569 | |||
| Post &stationery | 1,022 | 1,377 | |||
| Travelling | 281 | 201 | |||
| Waste removal &skip hire | 1,891 | 8,253 | |||
| hire ofequipment | 6,997 | 2,571 | |||
| Cleaning | 1,520 | 1,869 | |||
| Sundry | 40 | 438 | |||
| Advertising | 256 | 714 | |||
| Accountancy | 4,767 | 2,872 | |||
| Fundraising | 266 | 264 | |||
| Depreciation | 480 | 680 | |||
| Loss on sale ofassets | 320 | ||||
| 276,042 | 288,709 | ||||
| 7. | CHARITABLE ACTIVITIES COSTS | ||||
| Support | |||||
| Direct | costs (see | ||||
| Costs | note 8) | Totals | |||
| Animal Welfare | 97,266 | 21,590 | 118,856 | ||
| 8. | SUPPORT COSTS | ||||
| Governance | |||||
| costs | |||||
| Animal Welfare | 21,590 |
| Net income/(exp | enditure) is stated after charging/(crediting): |
||
|---|---|---|---|
| 31.12.21 | 31.12.20 | ||
| Depreciation - | owned assets | 7,796 | 8,167 |
| Other operating | leases | 66,142 | 75,372 |
| Deficit on disposal offixed assets | 320 |
| STAFF COSTS | |||||
|---|---|---|---|---|---|
| 31.12.21 | 31.12.20 | ||||
| I | |||||
| Wages and salaries | 184,106 | 181,320 | |||
| Social security costs | 4,163 | 3,953 | |||
| Other pension costs | 2,177 | 2,173 | |||
| 190,446 | 187,446 | ||||
| The average monthly | number ofemployees | during | the year was as follows: | ||
| 31.12.21 | 31.12.20 | ||||
| Tilistees | 3 | 3 | |||
| Shop staff | 8 | 9 | |||
| Other staff | 8 | 6 | |||
| 19 | 18 |
| COMPARATIVES FORTHE STATEMENT OF FINANCIAL AC | TIVITIES |
|---|---|
| Unrestricted | |
| fund | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies |
157,318 |
| Charitable activities |
|
| Animal Welfare | 101,261 |
| Other trading activities | 191,777 |
| Investment income |
80 |
| Total | 450,436 |
| EXPENDITURE ON | |
| Raising funds | 288,709 |
| Charitable activities |
|
| Animal Welfare | 122,658 |
| Total | 411,367 |
| NET INCOME | 39,069 |
| 12. | COMPARATIVES F | OR THE STATEME | NT OF FINANCIAL | ACTIVITIE | S - continued | |
|---|---|---|---|---|---|---|
| Unrestricted | ||||||
| fund | ||||||
| RECONCILIATION | OF FUNDS | |||||
| Total funds brought | forward | 263,956 | ||||
| TOTAL FUNDS CARRIED FORWARD | 303,025 | |||||
| 13. | TANGIBLE FIXED | ASSETS | ||||
| Fixtures | ||||||
| Freehold | and | Motor | ||||
| property f |
fittings | vehicles g |
Totals | |||
| COST | ||||||
| At 1 January 2021 | 248,631 | 4,863 | 16,164 | 269,658 | ||
| Addidons | 22,915 | 22,915 | ||||
| Disposais | (625) | (625) | ||||
| At31 December2021 | 271,546 | 4,238 | 16,164 | 291,948 | ||
| DEPRECIATION | ||||||
| At 1 January 2021 | 13,688 | 2,143 | 8,623 | 24,454 | ||
| Charge for year | 5,431 | 480 | 1,885 | 7,796 | ||
| Eliminated on disposal |
(305) | (305) | ||||
| At 31December 2021 | 19,119 | 2,318 | 10,508 | 31,945 | ||
| NET BOOK VALUE | ||||||
| At 31December 2021 | 252,427 | 1,920 | 5,656 | 260,003 | ||
| At 31December 2020 | 234,943 | 2,720 | 7,541 | 245,204 | ||
| 14. | DEBTORS:AMOUNTS FALLING DUE | WITHIN ONE YEAR | ||||
| 31.12.21 | 31.12.20 | |||||
| g | ||||||
| Other debtors | 12,712 | 9,790 | ||||
| Prepayments | 18,361 | |||||
| 12,712 | 28,151 |
| 15. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONK YEAR | |||
| 31.12.21 | 31.12.20 | |||
| Bank loans and overdraiis (see note 17) |
5,235 | 4,998 | ||
| Trade creditors | 5,786 | 6,835 | ||
| Social security and other taxes | 2,046 | 266 | ||
| Accrued expenses | 2,481 | 1,200 | ||
| 15,548 | 13,299 | |||
| 16. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE | YEAR | ||
| 31.12.21 | 31.12.20 | |||
| I | ||||
| Bank loans (see note 17) | 73,969 | 79,202 | ||
| 17. | LOANS | |||
| An analysis ofthe maturity ofloans is given below: | ||||
| 31.12.21 | 31.12.20 | |||
| I | I | |||
| Amounts falling due within one year on demand: |
||||
| Bank loans | 5,235 | 4,998 | ||
| Amounts falling between one and two years: |
||||
| Bank loans - 1-2years | 5,484 | 5,235 | ||
| Amounts falling due between two and five years: |
||||
| Bank loans - 2-5 years | 18,066 | 17,246 | ||
| Amounts falling due in more than five years: |
||||
| Repayable by instalments: |
||||
| Bank loans more 5 yr by instal | 50,419 | 56,721 | ||
| 18. | MOVKMKNT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.1.21 | in funds | 31.12,21 | ||
| Unrestricted funds |
||||
| General fund | 303,025 | (29,186) | 273,839 | |
| TOTAL FUNDS | 303,025 | (29,186) | 273,839 |
| Incoming | Resources | Movement | |||
|---|---|---|---|---|---|
| resources | expended | in funds | |||
| Unrestricted | funds | ||||
| General fund | 365,712 | (394,898) | (29,186) | ||
| TOTAL FUNDS | 365,712 | ~394,898) | ~29,186) | ||
| Comparatives | for movement | in funds | |||
| 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 |
| Incoming | Resources | Movement | ||
|---|---|---|---|---|
| resources | expended | in funds | ||
| Unrestricted | funds | |||
| General fund | 450,436 | (411,367) | 39,069 | |
| TOTAL FUNDS | 450,436 | (411,367) | 39,069 |
| Net | ||||
|---|---|---|---|---|
| movement | At | |||
| At 1.1.20 | in funds | 31.12.21 | ||
| Unrestricted | funds | |||
| General fund | 263,956 | 9,883 | 273,839 | |
| TOTAL FUNDS | 263,956 | 9,883 | 273,839 |
| Incoming | Resources | Movement | ||
|---|---|---|---|---|
| resources | expended | in funds | ||
| Unrestricted | funds | |||
| General fund | 816,148 | (806,265) | 9,883 | |
| TOTAL FUNDS | 816,148 | (806,265) | 9,883 |
| Detailed Statement ofFi for the Year Ended 31 |
nancial Activities December 2021 |
|||
|---|---|---|---|---|
| 31.12.21 | 31.12.20 | |||
| f | ||||
| INCOME AND | ENDOWMENTS | |||
| Donations and |
legacies | |||
| Donations | 28,857 | 30,223 | ||
| Gilt aid | 14,678 | 15,455 | ||
| Legacies | 38,000 | 111,640 | ||
| 81,535 | 157,318 | |||
| Other trading | activities | |||
| Shop income | 213,743 | 183,739 | ||
| Animal adoptions | 5,390 | 5,861 | ||
| Pet plan commission | 171 | 2,177 | ||
| 219,304 | 191,777 | |||
| Investment income |
||||
| Deposit account | interest | 10 | 80 | |
| Charitable activities |
||||
| Grants | 64,863 | 101,261 | ||
| Total incoming | resources | 365,712 | 450,436 | |
| EXPENDITURE | ||||
| Other trading | activities | |||
| Wages | 165,976 | 163,120 | ||
| Social security | 4,163 | 3,953 | ||
| Pensions | 2,177 | 2,173 | ||
| Other operating | leases | 66,142 | 75,372 | |
| Rates &water | 2,322 | 4,421 | ||
| Light &heat | 5,383 | 8,806 | ||
| Insurance | 6,589 | 6,056 | ||
| Telephone | 5,450 | 5,569 | ||
| Post &stationery | 1,022 | 1,377 | ||
| Travelling | 281 | 201 | ||
| Waste removal | &skip hire | 1,891 | 8,253 | |
| hire ofequipment | 6,997 | 2,571 | ||
| Cleaning | 1,520 | 1,869 | ||
| Sundry | 40 | 438 | ||
| Advertising | 256 | 714 | ||
| Accountancy | 4,767 | 2,872 | ||
| Fundraising | 266 | 264 | ||
| Fixtures and fittings | 480 | 680 | ||
| Loss on sale oftangible fixed assets | 320 | |||
| 276,042 | 288,709 | |||
| Charitable activities |
||||
| Animal feed | 18,590 | 18,051 | ||
| Carried forward | 18,590 | 18,051 |
| Easterlei Animal Sanctuar |
||||
|---|---|---|---|---|
| Detailed Statement ofFinancial Activities | ||||
| for the Year Ended 31December 2021 | ||||
| 31.12.21 | 31.12.20 | |||
| f | ||||
| Charitable activities |
||||
| Brought forward | 18,590 | 18,051 | ||
| Kennels | 3,907 | |||
| Vets | 24,297 | 30,806 | ||
| Blacksmith 8r farriery | 1,805 | 1,580 | ||
| Saddlery costs | etc | 138 | 3,922 | |
| Dog trainer | 2,654 | 2,756 | ||
| Farm expenses | 3,360 | 6,475 | ||
| Motor expenses | 8,766 | 8,776 | ||
| Repairs dr renewals | 23,740 | 10,335 | ||
| Bank charges | 401 | 604 | ||
| Professional fees |
1,393 | 1,296 | ||
| Credit card charges | 995 | 275 | ||
| Freehold property | 5,431 | 4,973 | ||
| Motor vehicles | 1,885 | 2,514 | ||
| Bank interest | 10 | |||
| Bank loan interest | 3,811 | 4,037 | ||
| Hire purchase | 240 | |||
| 97,266 | 100,557 | |||
| Support costs | ||||
| Governance | costs | |||
| Wages | 18,130 | 18,200 | ||
| Insurance | 732 | 673 | ||
| Telephone | 606 | 619 | ||
| Postage and stationery | 341 | 458 | ||
| Accountancy | fees | 1,680 | 2,000 | |
| Bank charges | 101 | 151 | ||
| 21,590 | 22,101 | |||
| Total resources | expended | 394,898 | 411,367 | |
| Net (expenditure)/income | (29,186) | 39,069 |