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|||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|
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||||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|
##
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|||||||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|
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|||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||
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|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|