Livestock Emergency Guidelines and Standards - LEGS
Charity No. 1179420
Trustees' Report and Unaudited Accounts
31 March 2024
Livestock Emergency Guidelines and Standards - LEGS Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Accounts | 9 to 15 |
| Detailed Statement of Financial Activities | 16 to 17 |
Page 1
Livestock Emergency Guidelines and Standards - LEGS Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1179420
Principal Office
Vesey Farm Little Clacton Road Great Holland Frinton on Sea, Essex CO13 0EX
Trustees
The following trustees served during the year:
B. Ahmed
C. Hesse
D. Pratt (Resigned 1 May 2023)
K.H. Sadler A. Sharif
Accountants
Quantic Accountancy Limited 1 Second Avenue
Bluebridge Halstead Essex CO9 2SU
OBJECTIVES AND ACTIVITIES
In the year ended 31 March 2024, LEGS activities were as follows:
Activities undertaken to support the development of the CIO:
-
Implementation of the five-year strategic plan (2021-2026) continued with an internal mid-term review of progress being undertaken
-
The process of identification and recruitment of additional trustees continued from the previous year. One trustee was recruited
-
The Trustees met at regular intervals (June 2023, October 2023 and January 2024) to discuss the
development and management of the organisation, LEGS projects, funding options and implementation of the LEGS strategy. An in-person meeting for trustees, the strategic advisory committee and the secretariat was held in January 2024 to discuss the longer-term LEGS direction and strategy
-
Organisational policies were reviewed and updated as necessary
-
A4ID pro bono lawyers were used to develop a Cyber Security policy, the LEGS Anti-Fraud, Bribery and Corruption Policy, and a Sanctions Policy
Page 2
Livestock Emergency Guidelines and Standards - LEGS Trustees Annual Report
Continued coordination and technical support to the global LEGS process
The following key activities were undertaken by the LEGS Secretariat (coordination, technical support, administrative and financial support):
• The LEGS Coordinator supported the Advisory Group to the Trustees, made up of individuals from the following organisations: FAO, ICRC, Sphere India, Tufts University and ODI. The Group met by zoom in April 2023, November 2023 and March 2024. All meetings until November 2023 concentrated on the completion and launch of the 3rd edition of the LEGS Handbook (see below). From November 2023 meetings focused on a review of the Advisory Group Terms of Reference, planning for the new BHA award, and the revision of the Monitoring and Evaluation framework.
• LEGS continued to implement the two-year agreement signed in July 2021 with the Bureau for Humanitarian Assistance/USAID (BHA/USAID, previously OFDA/USAID) for the project ‘Updating and Disseminating LEGS Good Practice Guidance’. This agreement ended on 30th November 2023. The key activities under this grant were all completed and included the revision of the LEGS Handbook to produce a 3rd edition in English, French, Spanish and Arabic, with online versions in all four languages; the production of three technical briefs; review of the LCT-L following pilot testing and general release in English, French and Spanish; release of two training mini-modules on the online platform; set up of a LEGS discussion group online (D-Group); support to the development of LEGS institutionalisation strategies in three countries; networking and conference attendance; and on-going communication work.
• In December 2023 LEGS began the implementation of a further two-year agreement funded by USAID/BHA for the project ‘Maximizing the New Edition of the LEGS Handbook through Enhanced Training and Dissemination’. The key activities under this grant are: the updating of the Training of Trainers and Core Training course materials in English, Arabic, French and Spanish, to bring them in line with the 3rd edition of the LEGS Handbook; the production of three technical briefs with associated webinars; updating of a key LEGS video (English version) in line with the new Handbook; continued support to LEGS trainers and the wider community of practice; delivering a cost-recovery Training of Trainers course; further development of the core training on-line course; and continued support to the development and implementation of LEGS institutionalisation strategies in three countries; networking; and updating of the LEGS website alongside regular communications activities.
LEGS Training of Trainers (TOT) Courses
Funding was received from:
• Tufts University’s Karamoja Resilience Support Unit in Uganda (the donor was BHA) to provide a TOT course for their staff and partners in mid-April 2023
• BHA’s agriculture unit, to provide a TOT for their US-based staff, which took place in Washington DC in May 2023
i. A core training online course was delivered in August 2023 to Brooke Ethiopia staff by two LEGS accredited trainers (one from Ethiopia and one from Kenya) for 18 participants.
ii. LEGS continued to work as a member of the Steering Group of the USAID/BHA funded SEADS Project. LEGS is also involved in developing a Joint Assessment Field Tool with SEADS, drawing on information from both LEGS and SEADS Handbooks and this work continues into the 2024-2025 financial year.
Page 3
Livestock Emergency Guidelines and Standards - LEGS Trustees Annual Report
LEGS Conference Attendance, Networking and Partnerships
-
LEGS has continued to be an active member of the Humanitarian Standards Partnership (HSP), including participation in the monthly Steering Committee meetings. HSP activities have included the maintenance of the interactive handbook platform and joint HSP website; drafting of a joint funding application; development of a guideline for standards revision.
-
LEGS continued its membership in the global Food Security Cluster (gFSC) Agriculture Working Group and gave a presentation on LEGS to Working Group session at the Cluster Partners meeting in November 2023.
-
In July 2023, LEGS presented an overview of LEGS at the Global Animal Disaster Management Conference (GADMC).
-
In August 2023, LEGS was part of a consortium delivering a paper at World Water Week in Stockholm on ‘Putting Animals on the WASH Agenda’.
-
In September 2023, LEGS made a presentation to the FAO ‘Global Conference on Sustainable Livestock Transformation’.
-
In January 2024, LEGS presented a briefing to the Foreign, Commonwealth and Development Office (FCDO).
-
In January 2024 LEGS presented ‘Supporting Livestock-Based Response in Emergency through the LEGS Training Programme’ at the ‘World Organisation for Animal Health Platform Action Plans’ bridging workshop on Disaster Management and Risk Reduction’.
-
The LEGS website was substantially updated. Regular news items were disseminated via mailings to the LEGS Community of Practice, as well as in postings to the website, Twitter feed and LinkedIn account.
Public Benefit Statement
LEGS’ vision is that livestock-keepers affected by disasters are able to protect and rebuild sustainable livelihoods. LEGS aims to improve the quality and livelihoods impact of livestock related projects in humanitarian situations.
-
LEGS is based on three livelihoods objectives: Providing immediate benefits to crisis-affected communities
-
Protecting the livestock-related assets of crisis-affected communities
-
Assisting crisis-affected communities to re-build key assets
-
LEGS aims to achieve the following outcomes:
-
Good practice guidance is widely available and applied to improve the quality of humanitarian response and increase preparedness for future crises, with benefits for both people and livestock
-
Global trends and the changing nature of crises are monitored and inform LEGS plans and resources
-
Greater local ownership, institutionalisation of and demand for the LEGS approach at country and local level, as well as globally
-
LEGS is a sustainable institution with robust and effective systems and controls, a reputation for work that is responsive and of high quality, and the capacity to build and retain its human resources and create a sustainable funding base.
LEGS is global in scope and focuses on the process of identifying needs and analysing which interventions designed to support the livelihoods of affected populations are the most appropriate at specific times. LEGS recognises that climate change is resulting in more complex and unpredictable types of disaster and that on-going conflicts add a further layer of complexity to disaster risk management.
Reserves Policy
LEGS continues to build up its reserves policy. The unrestricted funds are used to cover administrative costs and periods when there is no income.
Page 4
Livestock Emergency Guidelines and Standards - LEGS Trustees Annual Report
Future plans of the charity for the financial year 2024-2025
-
Continue coordination of the Livestock Emergency Guidelines and Standards (LEGS)
-
Completion of the implementation of the two-year project: ‘Maximizing the New Edition of the LEGS Handbook through Enhanced Training and Dissemination’
-
Signing an agreement with the Regional Sahel Pastoral Support Project (PRAPS) of the Permanent Interstate Committee for Drought Control in the Sahel (CILSS) funded by the World Bank, to undertake a post TOT evaluation across the 6 PRAPS countries and other training related activities from July 2024 to July 2025
-
Recruit additional trustees
-
Continue implementation of the organisational strategic plan
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that 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 applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
C. Hesse Trustee 30 August 2024
Page 5
Uveslock Emergency Guidelines and Standards- LEGS Independent Examlner5 Report Independent Examinerfs Report to the trustee5 of Uve51odt Effleryency Guldellnes and Standards- LEG5 I report to the tNstees on my examination of the financial Statements of Llvestock Emergency Guidelines and SLindard5- LEGS for the year ended 31 March 2024. Responslbilities and basis of report As the charity's tru5tee5 you are responsible for the preparation of the financial sktements in accordance with the requirements of the Charitles Act 2011 l*he Att'l. I report in respect of my examination of the charity's financial statements carried out under sertion 145 of the 2011 Act and in carryin8 Out my examination I have followed all the applicable Directions given by the Charity Commission under section 145151(b) of the Act. Independent examlrter's statement As the charity's gross income exceeded £250.1 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination by bein8 a qualified rnember ofACCA. I have completed my examination. I can confirni that no materiol matter5 have corne to my attention in connection with the examination giving me cause to believe that in any material respect- the accounting records were not kept in respect of the charfty as requlred by section 130 of the Act.. or the financial statements do not accord with those records; or the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements gsve a 'true and faif, view which is not a matter onsidered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial ststements to be reached. Mr Stuart FOer IFCCAI ACCA quantlc Accountancy Lirnited Isecond Avenue Bluebridge Halstead Essex C09 25U 30 Au8U5t 2024 Page 6
Livestock Emergency Guidelines and Standards - LEGS Statement of Financial Activities
for the year ended 31 March 2024
| Notes Income and endowments from: Donations and legacies 3 Investments 4 Total Expenditure on: Charitable activities 5 Other 6 Total Net gains on investments Net (expenditure)/income 7 Transfers between funds Net (expenditure)/income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds |
Restricted funds |
Total funds | Total funds | |
|---|---|---|---|---|---|
| 2024 | 2024 | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| 58,147 | 488,012 | 546,159 | 424,113 | ||
| 668 | - | 668 | - | ||
| 58,815 | 488,012 | 546,827 | 424,113 | ||
| 9,551 | 493,970 | 503,521 | 361,948 | ||
| 15,963 | 33,210 | 49,173 | 20,003 | ||
| 25,514 | 527,180 | 552,694 | 381,951 | ||
| - | - | - | - | ||
| 33,301 | (39,168) | (5,867) | 42,162 | ||
| - | - | - | - | ||
| 33,301 | (39,168) | (5,867) | 42,162 | ||
| 33,301 | (39,168) | (5,867) | 42,162 | ||
| 17,241 | 84,218 | 101,459 | 59,297 | ||
| 50,542 | 45,050 | 95,592 | 101,459 | ||
Page 7
Livestock Emergency Guidelines and Standards - LEGS Balance Sheet
at 31 March 2024
| Charity No. 1179420 Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand Creditors:Amount falling due within one year 12 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 13 Restricted income funds Unrestricted funds 13 General funds Reserves 13 Total funds |
2024 £ 1,145 1,145 83 95,145 95,228 (780) 94,448 95,593 95,593 95,593 45,050 45,050 50,542 50,542 95,592 |
2023 £ 143 |
|---|---|---|
| 143 - 102,096 |
||
| 102,096 (780) |
||
| 101,316 101,459 |
||
| 101,459 | ||
| 101,459 | ||
| 84,218 | ||
| 84,218 17,241 |
||
| 17,241 | ||
| 101,459 |
Approved by the trustees on 30 August 2024
And signed on their behalf by:
C. Hesse Trustee 30 August 2024
Page 8
Livestock Emergency Guidelines and Standards - LEGS Notes to the Accounts
for the year ended 31 March 2024
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the 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 of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the income charity becomes entitled to, and virtually certain to receive, the income and the amount of the 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 of grants, 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 of fixed value at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 9
Livestock Emergency 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 of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, raising funds fundraising 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 of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Fixtures, fittings and 25% Reducing equipment
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Page 10
Livestock Emergency Guidelines and Standards - LEGS Notes to the Accounts
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 11
Livestock Emergency Guidelines and Standards - LEGS Notes to the Accounts
2 Statement of Financial Activities - prior year
| Income and endowments from: Donations and legacies Total Expenditure on: Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Grants and donations 4 Income from investments Bank interest received |
Unrestricted £ 58,147 58,147 |
Unrestricted funds 2023 £ 38,252 |
Restricted funds 2023 £ 385,861 |
Total funds 2023 £ 424,113 |
|---|---|---|---|---|
| 38,252 25,769 5,880 |
385,861 336,179 14,123 |
424,113 361,948 20,003 |
||
| 31,649 | 350,302 | 381,951 | ||
| 6,603 | 35,559 | 42,162 | ||
| 6,603 | 35,559 | 42,162 | ||
| 6,603 10,638 |
35,559 48,659 |
42,162 59,297 |
||
| 17,241 | 84,218 | 101,459 | ||
| Restricted £ |
Total 2024 £ 546,159 |
Total 2023 £ 424,113 |
||
| 488,012 | ||||
| 488,012 | 546,159 | 424,113 | ||
| Unrestricted £ 668 |
Total 2024 £ 668 |
Total 2023 £ - |
||
| 668 | 668 | - |
Page 12
Livestock Emergency Guidelines and Standards - LEGS Notes to the Accounts
5 Expenditure on charitable activities
| 5 Expenditure on charitable activities |
|||
|---|---|---|---|
| Unrestricted Restricted Total 2024 £ £ £ Expenditure on charitable activities Consultancy costs 9,551 493,970 503,521 Governance costs 9,551 493,970 503,521 6 Other expenditure Unrestricted Restricted Total 2024 £ £ £ Motor and travel costs 2,094 6,776 8,870 Premises costs 1,186 19,887 21,073 Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets 178 - 178 General administrative costs 10,214 5,775 15,989 Legal and professional costs 2,291 772 3,063 15,963 33,210 49,173 7 Net (expenditure)/income before transfers 2024 This is stated after charging: £ Depreciation of owned fixed assets 178 Independent Examiner's fee 820 8 Trustee remuneration and expenses One or more of the trustees has been paid expenses in the current or prior periods. 2024 Number Number of trustees paid expenses 1 The nature of the reimbursed expenses Travel and subsistence. £ Total expenses reimbursed to trustees 127 9 Staff costs No employee received emoluments in excess of £60,000. |
Restricted £ 493,970 |
Total 2024 £ 503,521 |
Total 2023 £ 361,948 |
| 493,970 | 503,521 | 361,948 | |
| Restricted £ 6,776 19,887 - 5,775 772 |
Total 2024 £ 8,870 21,073 178 15,989 3,063 |
Total 2023 £ 4,131 6,195 48 8,381 1,248 |
|
| 33,210 | 49,173 | 20,003 | |
| 2023 £ 48 780 2023 Number - £ - |
Page 13
Livestock Emergency Guidelines and Standards - LEGS Notes to the Accounts
10 Tangible fixed assets
| Cost or revaluation At 1 April 2023 Additions At 31 March 2024 Depreciation and impairment At 1 April 2023 Depreciation charge for the year At 31 March 2024 Net book values At 31 March 2024 At 31 March 2023 11 Debtors Prepayments and accrued income 12 Creditors: amounts falling due within one year Accruals |
2024 £ 83 |
Fixtures, fittings and equipment |
Total £ 450 1,180 |
|---|---|---|---|
| £ 450 1,180 |
|||
| 1,630 | 1,630 | ||
| 307 178 |
307 178 |
||
| 485 | 485 | ||
| 1,145 | 1,145 | ||
| 143 | 143 | ||
| 2023 £ - |
|||
| 83 | - | ||
| 2024 £ |
2023 £ |
||
| 781 | 780 | ||
| 781 | 780 |
Page 14
Livestock Emergency Guidelines and Standards - LEGS Notes to the Accounts
13 Movement in funds
| At 1 April 2023 Restricted funds: Restricted income funds: BHA 21 84,218 TUFTS TOT 23 - BHA TOT 23 - BHA 23 - SEADS 23 - Total 84,218 Unrestricted funds: General funds 17,241 Total funds 101,459 Purposes and restrictions in relation to the funds: |
Incoming resources (including other gains/losses) £ |
Resources expended £ |
At 31 March 2024 £ 1,790 - - 43,304 (44) |
|---|---|---|---|
| 386,007 | (468,435) | ||
| 16,690 | (16,690) | ||
| 19,738 | (19,738) | ||
| 64,515 | (21,211) | ||
| 1,062 | (1,106) | ||
| 488,012 | (527,180) | 45,050 | |
| 50,542 | |||
| 58,815 | (25,514) | ||
| 546,827 | (552,694) | 95,592 | |
| Restricted funds: | |||
| BHA 21 | |||
| TUFTS TOT 23 | |||
| BHA TOT 23 | |||
| BHA 23 | |||
| SEADS 23 | |||
14 Analysis of net assets between funds
| Fixed assets Net current assets 15 Reconciliation of net debt Cash and cash equivalents Net debt |
Unrestricted funds £ 1,145 94,364 |
Restricted funds £ - 83 |
Total £ 1,145 94,447 |
|---|---|---|---|
| 95,509 | 83 | 95,592 | |
| At 1 April 2023 £ |
Cash flows £ |
At 31 March 2024 £ |
|
| 102,096 | (6,951) | 95,145 | |
| 102,096 | (6,951) | 95,145 | |
| 102,096 | (6,951) | 95,145 | |
Page 15
Livestock Emergency Guidelines and Standards - LEGS Detailed Statement of Financial Activities
for the year ended 31 March 2024
| Income and endowments from: Donations and legacies Grants and donations Investments Bank interest received Total income and endowments Expenditure on: Charitable activities Consultancy costs Total of expenditure on charitable activities Motor and travel costs Travel and subsistence Premises costs Rent General administrative costs, including depreciation and amortisation Depreciation of Fixtures, fittings and equipment Bank charges Exchange rate (gain)/loss General insurances Software, IT support and related costs Stationery and printing Subscriptions Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Consultancy fees Total of expenditure of other costs |
Unrestricte d funds 2024 £ 58,147 58,147 668 668 58,815 9,551 9,551 9,551 2,094 2,094 1,186 1,186 178 103 8,537 1,124 130 175 - 145 10,392 916 1,375 2,291 15,963 |
Restricted funds 2024 £ 488,012 488,012 - - 488,012 493,970 493,970 493,970 6,776 6,776 19,887 19,887 - - - - - - - 5,775 5,775 772 - 772 33,210 |
Total funds 2024 £ 546,159 546,159 668 668 546,827 503,521 503,521 503,521 8,870 8,870 21,073 21,073 178 103 8,537 1,124 130 175 - 5,920 16,167 1,688 1,375 3,063 49,173 |
Total funds 2023 £ 424,113 |
|---|---|---|---|---|
| 424,113 | ||||
| - | ||||
| - | ||||
| 424,113 361,948 |
||||
| 361,948 | ||||
| 361,948 4,131 |
||||
| 4,131 | ||||
| 6,195 | ||||
| 6,195 | ||||
| 48 150 3,306 874 404 178 99 3,370 |
||||
| 8,429 | ||||
| 1,248 - |
||||
| 1,248 | ||||
| 20,003 |
Page 16
Livestock Emergency Guidelines and Standards - LEGS Detailed Statement of Financial Activities
| Detailed Statement of Financial Activities | ||||
|---|---|---|---|---|
| Total expenditure Net gains on investments Net (expenditure)/income Net (expenditure)/income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
25,514 - 33,301 33,301 - 33,301 17,241 50,542 |
527,180 - (39,168) (39,168) - (39,168) 84,218 45,050 |
552,694 - (5,867) (5,867) - (5,867) 101,459 95,592 |
381,951 - |
| 42,162 | ||||
| 42,162 - |
||||
| 42,162 | ||||
| 59,297 | ||||
| 101,459 |
Page 17