REGISTERED CHARITY NUMBER: 1179111
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31st July 2023
for
HOMEWARD BOUND
Whittles LLP, Chartered Accountants
1 Richmond Road, Lytham St Annes, Lancashire, FY8 1PE
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HOMEWARD BOUND
Contents of the Financial Statements for the Year Ended 31st July 2023
| Page | |
|---|---|
| Report of the Trustees | 1 to 4 |
| Accountant's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 9 |
| Detailed Statement of Financial Activities | 10 |
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HOMEWARD BOUND
Report of the Trustees for the Year Ended 31st July 2023
The trustees present their report with the financial statements of the charity for the year ended 31st July 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The general objects of the Charity are to promote humane behaviours towards animals by providing appropriate care, protection, treatment and security for animals which are lost/found or stolen, and are in need of care and attention, with a view to reuniting them with their owners where possible and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals including knowledge of laws and responsibilities surrounding pet ownership.
The aims of the Charity also include attending to the welfare of un-owned cats within the areas of Blackpool, Fylde and Wyre and to capture and treat injured cats, neuter, microchip and rehome or return to the area in cases of feral cats as part of our trap, neuter, return (TNR) programme.
Public benefit
In planning our activities for the year we kept in mind the Charity Commission's guidance on public benefit.
Volunteers
We review our aims, objectives and activities annually. We recruit volunteers who are briefed on our aims and objectives and who are provided on clear guidance of our policies and procedures. The contribution of volunteers towards the charity's aims and objectives is also reviewed annually. Volunteers are signposted towards further training to develop their knowledge and skills in animal welfare.
ACHIEVEMENT AND PERFORMANCE
Ensuring our work delivers our aims
Homeward Bound previously operated a small cat rescue and rehoming service. We no longer have foster carers or adequate premises to continue this avenue, although we still provide support and rescue backup for the cats we have homed. We have a number of cats who have long term health issues, we have committed to providing their medical care for life; to this end these cats are with long term fosterers. These fosterers are therefore committed to only one cat over an extended period of time. We aim to recruit more foster carers and/or seek premises suitable for the housing of our rescued cats.
Homeward Bound has increasingly delivered educational initiatives to the wider community on topics such as animal welfare, responsible pet ownership, microchipping and legislation applicable to companion animals. This has been achieved through providing talks in schools, further and higher educational establishments, councils and community groups, as well as through our social media platforms.
Homeward Bound have provided training for members of the public, groups and organisations in subjects such as dog handling, scanning, and animal behaviour.
Homeward Bound have provided talks and presentations on our work for a number of groups and societies.
Policies, procedures and guidance have been reviewed and developed this financial year to aid volunteers carry out their roles efficiently and in a professional manner.
Who used and benefitted from our services
During the financial year period ending July 2023 our services were used by the public who are residents or visitors of Blackpool, Wyre and Fylde boroughs. Once again, Homeward Bound had a very busy year. As well as going out to attend to found pets, both alive and deceased, the charity receives many, many phone calls on numerous topics from advice on injured wildlife, pet neutering, microchipping, bereavement and rehoming.
Our TNR (Trap, Neuter, Return) programme continues to help many cats in Blackpool, Fylde and Wyre. Following the pandemic a number of vets within our areas are not able to operate routine and preventative procedures, so neutering is still on hold with these
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practices which in turn exacerbates the problem. Our own vets’ prices continue to increase and our vet bills continue to be the charities biggest expenditure.
We are increasingly attending injured pets and have helped many cats who have required extensive treatment, ranging from flystrike, broken legs, damaged eyes to de-gloved and amputated tails and abscesses. We continue to test each and every stray or feral cat for FIV and FeLV.
HOMEWARD BOUND
Report of the Trustees (Continued) for the Year Ended 31st July 2023
We provided advice and posters to hundreds of owners of missing pets.
The number of animals physically attended by volunteers are detailed on the following table. This shows a similar number of attendances to the previous year. Sadly, what is increasing is the number of dogs attended who are not chipped, or with the chip details not up to date. Again, we have a decrease in the number of cats attended; this could be due to our continued promotion of the use of paper collars and encouraging finders to ask around neighbours. In addition, our social media audience has increased immensely, with us being the ‘go to’ place to advertise lost and found pets. Many pets are reunited via our social media platform without us having the need to physically attend the animal.
FINANCIAL REVIEW
Financial position
The financial position of the charity can be found on the main financial statements and related notes in these accounts.
The funds generated by the charity shall be applied solely in furthering the objects of the charity. The Board of Trustees review the level of cash funds on an ongoing basis and consider risks associated with the various income sources and expenditure plans for the next year.
Reserves policy
Under the requirements of Charity Law, the Trustees are obliged to define the charity's policy for holding reserves. The intention in establishing this policy for Homeward Bound is to secure continuation of its activities. The policy will:
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Preserve the viability of the charity
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In doing so, underwrite existing services against periods of deficit
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Enable the charity to meet its legal objects
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Provide confidence to supporters and donors seeking to give financial support to a prudently controlled charity
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Ensure that, consistent with objects, mission statement and values of Homeward Bound, proper ethical consideration be afforded to all matters of investment
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- Ensure that the reserves are at a level sufficient to discharge all the charity's obligations should the charity cease its operations
Current levels of cash funds are deemed sufficient to meet the above obligations.
HOMEWARD BOUND
Report of the Trustees (Continued) for the Year Ended 31st July 2023
FUTURE PLANS
Plans for the future include:
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To maintain the standard of service to the public and their pets by recruitment of volunteers who are able to meet the needs of the charity and who are able to extend their knowledge of animal welfare by attending signposted courses and follow the charity’s policies and procedures.
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To utilise the charity grant funding obtained for the neutering and microchipping of un-owned cats within the local area and continue with our TNR (trap, neuter and return) programme.
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To seek premises so we can accommodate and house more cats needing our help and to seek capital funding to this aim. Enabling the charity to grow and further meet the needs of the local community.
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To continue with the recruitment of volunteers who will continue the ethos of the charity.
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To maintain productive and effective relationships and associations with professional agencies including the local councils, veterinary practices, RSPCA etc.
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To continue to promote responsible ownership particularly in the area of microchipping and maintaining microchip details which aid reunification.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Homeward Bound Charitable Incorporated Organisation (CIO) is a registered charity governed by its CIO constitution.
Charity constitution
Homeward Bound (CIO) is a registered charity, number 1179111 and as such is constituted under the Charity Commission's regulations.
Recruitment and appointment of new trustees
The Executive Committee Members are elected or appointed on an annual basis.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1179111
Principal address
Homeward Bound C/O Whittles LLP Chartered Accountants 1 Richmond Road Lytham St Annes Lancashire FY8 1PE
Trustees
Ms W A Embisu Mulela Mrs C Hudson
Accountant
Whittles LLP Chartered Accountants 1 Richmond Road Lytham St Annes Lancashire FY8 1PE
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HOMEWARD BOUND
Report of the Trustees (Continued) for the Year Ended 31st July 2023
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by order of the board of trustees on 11 June 2024 and signed on its behalf by:
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Ms W A Embisu Mulela - Trustee
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Accountant's Report to the Trustees of Homeward Bound
In order to assist you to fulfil your duties, we have prepared for your approval the accounts of the charity for the period ended 31[st] July 2023 which comprise the statement of financial activities, the balance sheet and the related notes from the accounting records and information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/membershandbook.
This report is made to the members as a body. Our work has been undertaken solely to prepare for your approval the accounts of the charity and state those matters that we have agreed to state to you as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the members, as a body, for our work or for this report.
It is your duty to ensure that the charity has kept proper accounting records and to prepare financial statements under the Charities Act 2011. You consider that the charity is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit or an independent examination of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Whittles LLP Chartered Accountants 1 Richmond Road Lytham St Annes Lancashire FY8 1PE
Date: ............................................. Statement of Financial Activities for the Year Ended 31st July 2023
| Year Ended | Year Ended | |
|---|---|---|
| 31.07.23 | 31.07.22 | |
| Unrestricted | Total | |
| fund | funds | |
| £ | £ | |
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 10,013 | 14,351 |
| EXPENDITURE ON | ||
| Charitable activities | ||
| General charitable activities | 15,283 | 11,336 |
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| NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
(5,270) 14,195 8,925 |
3,015 11,180 14,195 |
|---|---|---|
The notes form part of these financial statements
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| Balance Sheet | |||
|---|---|---|---|
| 31st July 2023 | |||
| 31.07.23 | 31.07.22 | ||
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Debtors | 5 | 10 | 10 |
| Cash at bank | 8,915 | 14,185 | |
| 8,925 | 14,195 | ||
| NET CURRENT ASSETS | 8,925 | 14,195 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 8,925 | 14,195 | |
| NET ASSETS | 8,925 | 14,195 | |
| FUNDS | 6 | ||
| Unrestricted funds | 8,925 | 14,195 | |
| TOTAL FUNDS | 8,925 | 14,195 |
The financial statements were approved by the Board of Trustees and authorised for issue on 11 June 2024 and were signed on its behalf by:
......................................................... Ms W A Embisu Mulela - Trustee
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Mrs C Hudson - Trustee
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HOMEWARD BOUND
The notes form part of these financial statements Notes to the Financial Statements for the Year Ended 31st July 2023
1. STATUTORY INFORMATION
Homeward Bound is registered as a charitable incorporated organisation and is domiciled in the UK. The charity's registered number is 1179111 and its principal office is 35 Sherwood Road, Lytham St Annes, Lancashire, FY8 4BL.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The presentation currency of the financial statements is the Pound Sterling (£).
The trustees have concluded that it is appropriate to prepare the accounts on a going concern basis as there are no material uncertainties regarding going concern.
No significant judgements have had to be made by the trustees in preparing these financial statements.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st July 2023 nor for the period ended 31st July 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st July 2023 nor for the period ended 31st July 2022. Notes to the Financial Statements - continued
for the Year Ended 31st July 2023
4. STAFF COSTS
There were no employees during the period.
5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other debtors MOVEMENT IN FUNDS At Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestricted funds General fund TOTAL FUNDS |
31.07.23 31.07.22 £ £ 10 10 Net movement At 01.08.22 in funds 31.07.23 £ £ £ 14,195 (5,270) 8,925 14,195 (5,270) 8,925 £ £ £ 10,013 (15,283) 5,270 10,013 (15,283) 5,270 |
|---|---|
6.
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st July 2023.
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8. VOLUNTEERS
We recruit volunteers who are briefed on our aims and objectives and who are provided on clear guidance of our policies and procedures. The contribution of volunteers towards the charity's aims and objectives is also reviewed annually. Volunteers are signposted towards further training to develop their knowledge and skills in animal welfare. Detailed Statement of Financial Activities for
the Year Ended 31st July 2023
| Year Ended | Year Ended | Year Ended | |
|---|---|---|---|
| 31.07.23 | 31.07.22 | ||
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 10,013 | 14,351 | |
| Legacies | - | - | |
| Total incoming resources | 10,013 | 14,351 | |
| EXPENDITURE | |||
| Charitable activities | |||
| Animal handling equipment | - | 416 | |
| Animal supplies | 2,805 | 919 | |
| Veterinary services | 10,810 | 8,660 | |
| Microchipping | 442 | 116 | |
| Volunteer expenses | 1,146 | 481 | |
| Cleaning supplies | - | 112 | |
| Repairs | - | 538 | |
| Sundries | 80 | 94 | |
| Total resources expended | 15,283 | 11,336 | |
| Net income/(expenditure) | (5,270) | 3,015 |
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This page does not form part of the statutory financial statements
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