2023-03-31-accounts

		Pages
Trustees' Annual Report		2to4
Independent Examiner's	Report
Statement of Financial Activities
Balance Sheet
Notes to the Accounts		8to 13
Detailed Statement of Financial Activities		14to 15

for the year	ended	31March	2023
				Unrestricted	Restricted
				funds	funds	Total funds	Total funds
				2023	2023	2023	2022
			Notes	f		f	f
Income and	endowments
from:
Donations	and legacies			38,252	385,861	424,113	254,606
Total				38,252	385,861	424,113	254,606
Expenditure	on:
Charitable	activities			25,769	336,179	361,948	222,154
LEGS activities				5,880	14,123	20,003	5,099
Total				31,649	350,302	381,951	227,253
Net gains on	investments
Net income				6,603	35,559	42,162	27,353
Transfers between		funds
Net income	before	other
gains/(losses)				6,603	35,559	42,162	27,353
Other gains	and losses
Net movement in funds				6,603	35,559	42,162	27,353
Reconciliation offunds:
Total funds brought		forward		10,638	48,659	59,297	31,944
Total funds carried		forward		17,241	84,218	101,459	59,297

Balance Sheet at 31March 2023	Balance Sheet at 31March 2023	Balance Sheet at 31March 2023
Charity No. 1179420				2023	2022
				f	f
Fixed assets
Tangible assets				143	191
				143	191
Current assets
Cash at bank and		in hand		102,096	59,887
				102,096	59,887
Creditors: Amount	falling due within one year			(780)	(781)
Net current assets				101,316	59,106
Total assets less current liabilities				101,459	59,297
Net assets excluding		pension asset or liability		101,459	59,297
Total net assets				101,459	59,297
The funds ofthe charity
Restricted funds			10
Restricted income		funds		84,218	48,659
				84,218	48,659
Unrestricted funds			10
General funds				17,241	10,638
				17,241	10,638
Reserves			10
Total funds				101,459	59,297

Fund accou	Fund accou	nting
Unrestricted		funds	These are available for use at the discretion ofthe trustees		in furtherance	ofthe
			general objects ofthe charity.
Designated		funds	These are unrestricted funds earmarked by the trustees for particular purposes.
Revaluation		funds	These are unrestricted funds which include a revaluation	reserve representing			the
			restatement of investment assets at their market values.
Restricted	funds		These are available for use subject to restrictions imposed		by the donor or
			through terms ofan appeal,
Income
Recognition		of	Income is included in the Statement of Financial Activities		(SoFA) when the	charity
income			becomes entitled to, and virtually certain to receive, the income and the amount
			ofthe income can be measured with sufficient reliability.
Income with		related	Where income has related expenditure the income and related expenditure			is
expenditure			reported gross in the SoFA.
Donations	and		Voluntary income received by way ofgrants, donations and gifts is included			in	the
legacies			the SoFA when receivable and only when the Charity has	unconditional
			entitlement to the income.
Tax reclaims		on	Income from tax reclaims is included in the SoFA at the same time as the
donations	and gifts		gift/donation to which it relates.
Donated services			These are only included in income (with an equivalent amount in expenditure)
and facilities			where the benefit to the Charity is reasonably quantifiable,		measurable and
			material.
Volunteer	help		The value of any volunteer help received is not included in		the accounts.
Investment		income	This is included in the accounts when receivable.
Gains/(losses) on			This includes any gain or loss resulting from revaluing investments to market
revaluation		offixed	value at the end ofthe year.
assets
Gains/(losses) on			This includes any gain or loss on the sale of investments.
investment		assets

Livestock Emergency	Livestock Emergency	Guidelines and Standards - LEGS	Guidelines and Standards - LEGS
Notes to the Accounts
Expenditure
Recognition	of		Expenditure is recognised on an accruals basis. Expenditure includes			any VAT
expenditure			which cannot be fully recovered, and	is reported as	part ofthe expenditure to
			which it relates.
Expenditure	on		These comprise the costs associated	with attracting	voluntary income, fundraising
raising funds			trading costs and investment management costs.
Expenditure	on		These comprise the costs incurred by	the Charity in	the delivery of its	activities
charitable activities			and services in the furtherance of its	objects, including the making of		grants and
			governance costs,
Grants payable			All grant expenditure is accounted for on an actual paid basis plus an			accrual for
			grants that have been approved by the trustees at the end ofthe year but not yet
			paid.
Governance	costs		These include those costs associated	with meeting the constitutional		and
			statutory requirements ofthe Charity,	including any	audit/independent
			examination fees, costs linked to the	strategic management of the Charity,
			together with a share ofother administration costs.
Other expenditure			These are support costs not allocated	to a particular	activity.

2	Statement	of Financial	Ac	tivities - prior y	ear
						Unrestricted	Restricted
						funds	funds	Total funds
						2022	2022	2022
Income and endowments			from:
	Donations	and legacies				24,704	229,902	254,606
Total						24,704	229,902	254,606
Expenditure on:
	Charitable	activities				15,449	206,705	222,154
	LEGS activities					2,655	2,444	5,099
Total						18,104	209,149	227,253
Net	income					6,600	20,753	27,353
Net	income before other
gains/(losses)						6,600	20,753	27,353
Other gains and losses:
Net	movement	in funds				6,600	20,753	27,353
Reconciliation		offunds:
Total funds brought forward						4,038	27,906	31,944
Total funds carried forward						10,638	48,659	59,297
3	Income from donations		and legacies
					Unrestricted	Restricted	Total	Total
							2023	2022
					38,252	385,861	424,113	254,606
					38,252	385,861	424,113	254,606
4	Expenditure	on charitable		activities
					Unrestricted	Restricted	Total	Total
							2023	2022
	Expenditure	on charitable
	activities
	Consultancy	costs			25,769	336,179	361,948	222,154
	Governance	costs
					25,769	336,179	361,948	222,154

				Unrestricted	Restricted	Total	Total
						2023	2022
	Motor and travel costs			25	4,106	4,131
	Premises costs				6,195	6,195
	Amortisation,	depreciation,
	imp a irment,	profit/loss	on	48		48
	disposal offixed assets
	General administrative		costs	5,027	3,354	8,381	3,873
	Legal and professional		costs	780	468	1,248	1,163
				5,880	14,123	20,003	5,099
6	Net income	before transfers
					2023		2022
	This is stated	after charging:			E		E
	Depreciation	ofowned	fixed assets		48		63
7	Staff costs
	No employee	received	emoluments	in excess off60,000.
8	Tangible fixed assets
						Fixtures,
						fittings and	Total
						equipment
						f
	Cost or revaluation
	At 1April 2022					450	450
	At 31March	2023				450	450
	Depreciation	and
	impairment
	At 1April 2022					259	259
	Depreciation	charge for the				48	48
	year
	At 31March	2023				307	307
	Net book values
	At 31March	2023				143	143
	At 31March	2022				191	191
9	Creditors:
	amounts falling due within one year
					2023		2022
							E
	Accruals				780		781
					780		781

						Incoming
						resources
							Resources
					At 1April	(including other	expended	At 31
					2022	gains/losses)		March 2023
						f		f
	Restricted funds:
	Restricted income funds:
	SEADS 19				79	4,598	(4,677)
	BHA 21				32,205	348,947	(296,934)	84,218
	FAO RAP 21				(664)	2,384	(1,720)
	BROOKE SP22				8,885	12,948	(21,833)
	BROOKE ASIA 22				(1,412)	2,135	(723)
	VSF B22				9,566	11,110	(20,676)
	ICRC 22					3,739	(3,739)
	Total				48,659	385,861	(350,302)	84,218
	Unrestricted	funds:
	General funds				10,638	38,252	(31,649)	17,241
	Total funds				59,297	424,113	(381,951)	101,459
11	Analysis ofnet		assets between	funds
							Unrestricted
								Total
							funds
							f	f
	Fixed assets						143	143
	Net current assets						101,316	101,316
							101,459	101,459
12	Reconciliation		ofnet debt
						At 1April		At 31
						2022	Cash flows	March 2023
							f
	Cash and cash	equivalents				59,887	42,209	102,096
						59,887	42,209	102,096
	Net debt					59,887	42,209	102,096

			Unrestricted	Restricted
			funds	funds	Total funds	Total funds
			2023	2023	2023	2022
			f	f	f	f
Income and endowments		from:
Donations and legacies
			38,252	385,861	424,113	254,606
			38,252	385,861	424,113	254,606
Total income and endowments			38,252	385,861	424,113	254,606
Expenditure on:
Charitable activities
Consultancy costs			25,769	336,179	361,948	222,154
			25,769	336,179	361,948	222,154
Total ofexpenditure on activities	charitable		25,769	336,179	361,948	222,154
Motor and travel costs
Travel and subsistence			25	4,106	4,131
			25	4,106	4,131
Premises costs
Rent				6,195	6,195
				6,195	6,195
General administrative	costs,
including depreciation	and
amortisation
Depreciation ofFixtures, and equipment		fittings	48		48	63
Bank charges			150		150	(21)
Exchange rate (gain)/loss			3,306		3,306	240
General insurances			874		874	897
Software, ITsupport and costs		related	375	29	404
Stationery and printing			178		178	139
Subscriptions				99	99
Telephone, fax and broadband			144	3,226	3,370	2,618
			5,075	3,354	8,429	3,936
Legal and professional	costs
Accountancy and bookkeeping			780	468	1,248	1,042
Other legal and professional
costs						121
			780	468	1,248	1,163
Total ofexpenditure of	other costs		5,880	14,123	20,003	5,099
Total expenditure			31,649	350,302	381,951	227,253
Net gains on investments

Net income	6,603	35,559	42,162
Net income before other
gains/(losses)	6,603	35,559	42,162
Other Gains
Net movement in funds	6,603	35,559	42,162
Reconciliation offunds:
Total funds brought forward	10,638	48,659	59,297
Total funds carried forward	17,241	84,218	101,459