|||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|
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|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|
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|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.||
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|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|