2022-12-31-accounts - Easterleigh Animal Sanctuary

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Contents of	the Financial Statements
for the Tea	End 31December 2022

			Page
Report ofthe Trastees		1	to	5
Independent Examiner's	Report
Statement ofFinancial Activities
Balneae Sheet		8	to	9
Cash Flow Statement			10
Notes to the Cash Flow	Statement
Notes to tbe Financial Statements		12	to	19
Detailed Statement ofFinancial Activities		20	to	21

	forth	e Year Ended 31Decembe	r 2022
			31.12.22	31.12.21
			Unrestricted	Total
			fund	funds
		Notes	6
INCOME AND ENDOWMENTS FROM
Donations and legacies			95,534	81,535
Charitable activities
Animal Welfare			96	64,863
Other trading activities			285,782	219,304
lnvesiment income			57	10
Total			381,469	365,712
EXPENDITURE ON
Raising funds			266,770	276,042
Charitable activities
Animal Welfare			~106624	118856
Total			~373394	394,898
NKT INCOME/(EXPENDITURE)			8,075	(29,186)
RECONCILIATION	OF FUNDS
Total funds brought forward			273,839	303,025
TOTAL FUNDS CARRIED FORWARD			281,914	273,839

		Easterlei	h Animal Sanctus
			Balance Sheet
		31December 2022
				31.12.22	31.12.21
				Unrestricted	Total
				fund	funds
		Notes
FIXEDASSETS
Tangible assets			13	291,986	260,003
CURRENT ASSETS
Debtors: amounts	falling due within one	year	14	15,647	12,712
Cash at bank and	in hand			57,281	90,641
				72,928	103,353
CREDITORS
Amounts falling due within one year			15	(14,515)	(15,548)
NET CURRENT	ASSETS			58,413	87,805
TOTAL ASSETSLESSCURRENT
LIABILITIES				350,399	347,808
CREDITORS
Amounts falling due atter more than one		year	16	(68,485)	(73,969)
NET ASSETS				~281 914	273,839
FUNDS			18
Unrestricted funds				~281914	273,839
TOTAL FUNDS				~281 914	~273 839

					Easterlei Anhnal Sanctna
					Cash Flow Statement
				for	the Year Ended 31December	2022
						31.12.22	31.12.21
					Notes
Cash flows from	operating		activities
Cash generated from operations Interest paid						15,637 ~3,572	182 ~3,811
Net cash provided	by/(used	in) operating		activities		12,065	~3,629)
Cash flows from	investing		activities
Purchase oftangible fixed assets						(40,247)	(22,915)
Interest received						57	10
Net cash used in	investing	activities				(40,190)	~22,905)
Cash flows from	financiag		activities
Bank loan capital	repayments					5,235	4,996
Net cash used in	financing	activities				~5,235)	~4,996)
Change in cash and cash		equivalents		in
the reporting period						(33,360)	(31,530)
Cash and cash equivalents			at the
beginning oftbe	reportiag		period			90,641	~122 171
Cash and cash equivalents			at the end	of
the reporting period						57,281	90,641

RECONCILIATION OFNET INCOME/(EXPENDITURE) TO NET OPERATING ACTIVITIES	CASH FLOW FROM
	31.12.22	31.12.21
Net iacome/(expenditure) for the reportiag period (asper the Statement ofFinancial Activities)	8,075	(29,186)
Adjustments for: Depreciation charges Loss on disposal offixed assets Interest received	8,264 (57)	7,796 320 (10)
Interest paid (increase)/decrease in debtors (Decrease)/increase in creditors	3,572 (2,935) ~1,282	3,811 15,439 2,012
Net cash provided by operations	15,637	182

ANALYSIS OF CHANGES IN NET FUNDS/(DEBT)	ANALYSIS OF CHANGES IN NET FUNDS/(DEBT)	ANALYSIS OF CHANGES IN NET FUNDS/(DEBT)
			At 1.1.22	Cash flow	At 31.12.22
			f.
Net cash
Cash at bank and in hand			90,641	~33,360	57,281
			90,641	~33,360	57/81
Debt
Debts falling due within Debts falling due after	1	1year year	(5,235) ~73,969	(249) 5,484	(5,484) (68,485)
			~79,204	~5235	(73,969)
Total			11,437	(28,125)	~16,688)

			sterlei Animal	sterlei Animal	sterlei Animal	Sane
			Notes to the Finaucial			temen	-continued
				forthe	Year Ended 31Deeemher 2022
2.	DONATIONS	AND LEGACIES						31.12.22	31.12.21
								f
	Donations							29,929	28,857
	Gid aid							13,747	14,678
	Legacies							51,858	38,000
								95,534	81,535
3.	OTHER TRADING ACTIVITIES
								31.12.22	31.12.21
	Shop income Animal adoptions Pet plan commission							281,999 325 3458	213,743 5,390 171
								285,782	219 04
4.	INVESTMENT INCOME							31.12.22	31.12.21
	Deposit account interest							57	10
5.	INCOME FROM CHARITABLE ACTIVITIES							31.12.22	31.12.21
				Activity
				Animal	Welfare			96	64,863
	Grants received, included		in	the above,	are as follows:			31.12.22	31.12.21
	Job Retention	Scheme Grant							25,220
	Local council	grants							~39 643
									64,863

	RAISING FUNDS	RAISING FUNDS
	Other trading activities				31.12.22	31.12.21
	Staffcosts				160,673	172,316
	Rent				54,521	66,142
	Rates dc water				7,135	2,322
	Light & heat Insurance				12,802 8,333	5,383 6,589
	Telephone				5,775	5,450
	Post /t stationery				1,301	1,022
	Travelling Waste removal k.skip hire hire ofequipinent				484 1,997 4,874	281 1,891 6,997
	Cleaning Sundry Advertising Accountancy Fundraising Depreciation Loss on sale ofassets				2,341 240 7 5,476 427 384	1,520 40 256 4,767 266 480 320
					~266 770	~276 042
7.	CHARITABLE	ACTIVITIES COSTS
					Support
				Direct	costs (see
				Costs f	note 8) f	Totals
	Animal Welfare			78 906	27,718	106,624
8.	SUPPORT COSTS
						Governance
						costs
	Animal Welfare					27 718
9.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)		is stated atter charging/(crediting):
					31.12.22	31.12.21
	Depreciation - owned assets Other operating leases Deficit on disposal offixed assets				8,264 54,521	7,796 66,142 320

There were no tru 31December 2021.	stees' expenses paid	for the year ended 31December	2022 nor for t	he year end
STAFF COSTS
			31.12.22	31.12.21
Wages snd salaries Social security costs			178,583 3,613	184,106 4,163
Other pension costs			2,114	2,177
			~184 310	~190 446
The average monthly	number ofemployees	during the year was as follows:
			31.12.22	31.12.21
Trustees			5	3
Shop stafF Other staff			8 3	8 8
			16	19

COMPARATIVES FORTHE STATEMENT OF FINANCIAL AC	TIVITIES
	Unrestricted
	fund
INCOME AND ENDOWMENTS FROM
Donations and legacies	81,535
Charitable activities
Animal Welfare	64,863
Other trading activities Invesimentincoine	219,304 10
Total	~365 712
EXPENDITURE ON
Raising funds	276,042
Charitable activities
Animal Welfare	118,856
Total	394,898
NET INCOME/(EXPENDITURE)	(29,186)

12.	COMPARATIVES F	OR THE STATEME	NT OFFINANCIAL	ACTIVITIE	S - continued
						Unrestricted
						fund
						f.
	RECONCILIATION	OF FUNDS
	Total funds brought forward					303,025
	TOTAL FUNDS CARRIED FORWARD					273,839
13.	TANGIBLE FIXEDASSETS
				Fixtures
			Freehold	and	Motor
			properly	fittings	vehicles f	Totals 6
	COST
	At 1 January 2022		271,546	4,238	16,164	291,948
	Additions		~39 247		1,000	40,247
	At 31December 2022		310,793	4,238	17,164	332,195
	DEPRECIATION
	At I January 2022		19,119	2,318	10,508	31,945
	Charge for year		6,216	384	1,664	8264
	At 31 December 2022		~25 335	2,702	12,172	40,209
	NET BOOK VALUE
	At 31 December 2022		~285 458	1,536	4,992	291,986
	At 31 December 2021		252,427	1,920	5,656	260.003
14.	DEBTORS:AMOUNTS FALLING DUE		WITHIN ONK YEAR
					31.12.22	31.12.21
						6
	Other debtors				15,647	12,712

15.	CREDITORS: AMOUNTS FALLING DUE WITHIN O	NE YEAR
			31.12.22	31.12.21
			rc
	Bank loans and overdrafts (see note 17)		5,484	5,235
	Trade creditors		5,232	5,786
	Social security and other taxes		1,024	2,046
	Accrued expenses		2,775	~2481
			14,515	15,548
16.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE		YEAR
			31.12.22	31.12.21
	Bank loans (see note 17)		68,485	73,969
17.	LOANS
	An analysis ofthe maturity ofloans is given bekiw:
			31.12.22	31.12.21
	Ainounts falling due within one year on demand:
	Bank loans		5,484	5,235
	Amounts falling between one and two years:
	Bank loans - 1-2 years		5,745	5,484
	Amounts falling due between two and five years:
	Bank loans -2-5 years		~18924	~tg 066
	Amounts falling due in inore than five years:
	Repayable by instalments: Bank loans more 5yr by instal		43,816	50,419
18.	MOVEMENT IN FUNDS
			Net
			movement	At
		At 1.1.22	in funds	31.12.22
	Unrestricted funds
	General fund	273,839	8,075	281,914
	TOTAL FUNDS	~273 839	8,075	281,914

			Incoming	Resources	Movement
			resources	expended	in funds
				8
Unrestricted	funds
General fund			381,469	(373394)	8,075
TOTAL FUNDS			381,469	~373 94)	8,075
Comparatives	for movement	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

Comparat	ive	net movement in funds, include	d in the above are as follows:
			Incotning	Resources	Movement
			resources	expended	in funds
Unrestricted		funds
General	fund		365,712	(394,898)	(29,186)
TOTAL	FUNDS		365,712	(394,898)	~29,186)

A current	yea	r 12months and prior year 12	months combined position is as follo	ws:
				Net
				movement	At
			At 1.1.21	in funds	31.12.22
			f
Unrestricted		funds
General	fund		303,025	(21,111)	281,914
TOTAL	FUNDS		303,025	~21,111)	281,914

A current yea as follows:	r 12months and prior year 12	months combined net movement in	funds, included	in the above ar
		incoming	Resources	Movement
		resources	expended	in funds
Unrestricted	funds
General fund		747,181	(768492)	(21,111)
TOTAL FUNDS		747 lgl	768 92	~21,111)

				Ea ere AnimaISaactna
				Detailed Statement ofFinancial Activities
				for the Year Ended 31December 2022
					31.12.22	31.12.21
INCOME AND		ENDOWMENTS
Donations and		legacies
Donations					29,929	28,857
Gilt aid					13,747	14,678
Legacies					51,858	38,000
					95,534	81,535
Other trading activities
Shop income					281,999	213,743
Animal adoptions					325	5,390
Pet plan cominission					3,458	171
					285,782	219,304
Investment income
Deposit account		interest			57	10
Charitable activities
Grants					96	64,863
Total incoming		resources			381,469	365,712
EXPENDITIiRE
Other trading	activities
Wages Social security					154,945 3,613	165,976 4,163
Pensions					2,114	2,177
Rent					54,521	66,142
Rates &water					7,135	2,322
Light &heat					12,802	5,383
Insurance					8,333	6,589
Telephone					5,775	5,450
Post &stationery					1,301	1,022
Travelling					484	281
Waste removal		&skip hire			1,997	1,891
hire ofequipment					4,874	6,997
Cleaning					2,341	1,520
Sundry					240	40
Advertising					7	256
Accountancy					5,476	4,767
Fundraising					427	266
Fixtures and fittings					384	480
Loss on sale of		tangible	fixed assets			320
					266,770	276,042
Charitable activities
Aniinal feed					17,055	18,590
Carried forward					17,055	18,590

		Easterlei Animal Sanetua	Easterlei Animal Sanetua
		Detailed Statement of pinauc'al		Activities
		for the Y	Ended 31December 2 22
					31.12.22	31.12.21
					f
Charitable activities
Brought forward					17,055	18,590
Vets					21,198	24,297
Blacksmith dt farriery					1,610	1,805
Saddlery costs	etc				463	138
Dog trainer						2,654
Farm expenses						3,360
Livery					1,192
Motor expenses					9,132	8,766
Repairs dr renewals					12,790	23,740
Bank charges					1,123	401
Professional fees					1,296	1,393
Credit card charges					1,595	995
Freehold property					6,216	5,431
Motor vehicles Bank loan interest					1,664 ~3572	1,885 ~3811
					78,906	97,266
Support costs
Governance	costs
Wages Insurance					23,637 926	18,130 732
Telephone					642	606
Postage and stationery					433	341
Accountancy Bank charges	fees				1,800 280	1,680 101
					~27718	21390
Total resources	expended				373394	~394898
Net income/(expenditure)					~8075	~29186)