2023-08-31-accounts

						Pages
Trustees'	annual report (incorporating		the	directors'	report)	1 to 2
Independent examiner's report to the			trustees
Statement	of financial activities	(including		income and expenditure
account)
Statement	of financial position
Statement	of cash flows
Notes to the financial statements						7to14

					2023	2023	2022
					Unrestricted
					funds	Total funds	Total funds
				Note	F	F
Income and endowments
Donations and legacies					420,243	420,243	337,626
Charitable activities					203,642	203,642	227,942
Investment income					231	231	1
Other income					2,975	2,975	2,550
Total income					627,091	627,091	568,119
Expenditure
Expenditure on raising funds:
Costs of other trading		activities		9	325	325	819
Expenditure on charitable	activities			10,11	599,593	599,593	570,966
Total expenditure					599,918	599,918	571,785
Net income/(expenditure)		and net movement	in funds		27,173	27,173	(3,666)
Reconciliation of funds
Total funds brought forward					252,039	252,039	255,705
Total funds carried forward					279,212	279,212	252,039

31 August 2023
				2023	2022
			Note
Fixed assets
Tangible fixed assets			16	345,367	371,397
Current assets
Debtors			17	55,128	56,136
Cash at bank and in	hand			75,299	23,776
				130,427	79,912
Creditors: amounts	falling	due within one year		(29,822)	(26,433)
Net current assets				100,605	53,479
Total assets less current		liabilities		445,972	424,876
Creditors: amounts	falling	due after more than one year	19	(166,760)	(172,837)
Net assets				279,212	252,039
Funds of the charity
Unrestricted funds				279,212	252,039
Total charity funds			22	279,212	252,039

Year ended 31 August	2023
			2023	2022
Cash flows from operating	activities
Net income/(expenditure)			27,173	(3,666)
Adjustments for:
Depreciation of tangible fixed assets			26,030	32,680
Government grant income			(19,774)	(30,027)
Other interest receivable and similar income			(231)	(1)
Interest payable and similar	charges		9,209	10,026
Changesin:
Trade and other debtors			1,008	7,141
Trade and other creditors			3,081	11,162
Cash generated from operations			46,496	27,315
Interest paid			(9,209)	(10,026)
Interest received			231	1
Net cash from operating activities			37,518	17,290
Cash flows from investing	activities
Purchase of tangible assets				(43,186)
Net cash used in investing activities				(43,186)
Cash flows from financing	activities
Proceeds from borrowings			(5,769)	(21,395)
Government grant income			19,774	30,027
Net cash from financing activities			14,005	8,632
Net increase/(decrease) in	cash and cash	equivalents	51,523	(17,264)
Cash and cash equivalents	at beginning	ofyear	23,776	41,040
Cash and cash equivalents	at end ofyear		75,299	23,776

useful economic life of that asset as	follows:	follows:
Freehold property	2%straight line
Motor vehicles	25% reducing	balance
Fixtures, fittings and equipment	25% reducing	balance
Kennel project	25% reducing	balance

				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2023	Funds	2022
	Donations
	Donations			315,450	315,450	277,599	277,599
	Legacies
	Legacies			85,019	85,019	30,000	30,000
	Grants
	Government		grant income	19,774	19,774	30,027	30,027
				420,243	420,243	337,626	337,626
6.	Charitable	activities
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2023	Funds	2022
	Shop income		and online sales	197,364	197,364	176,061	176,061
	Other income			6,278	6,278	51,881	51,881
				203,642	203,642	227,942	227,942
7.	Investment	income
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2023	Funds	2022
					F
	Bank interest		receivable	231	231	1	1
8.	Other income
				Unrestricted	Total Funds	Unrestricted	Total Funds
				Funds	2023	Funds	2022
					P
	Rent income			2,975	2,975	2,550	2,550

						Unrestricted	Total Funds	Unrestricted	Total Funds
						Funds	2023	Funds	2022
	Costs of other	trading	activities		—Advertising
	and publicity					325	325	819	819
10.	Expenditure	on charitable		activities by fund		type
						Unrestricted	Total Funds	Unrestricted	Total Funds
						Funds	2023	Funds	2022
	Activity costs					597,402	597,402	568,917	568,917
	Support costs					2,191	2,191	2,049	2,049
						599,593	599,593	570,966	570,966
11.	Expenditure	on charitable		activities by activity type

								Activities
							undertaken			Total funds
								directly	Support costs	2023 Total fund 2022
	Activity costs							597,402		597,402	568,917
	Governance	costs							2,191	2,191	2,049
								597,402	2,191	599,593	570,966
12.	Net income/(expenditure)
	Net income/(expenditure)			is stated	after	charging/(crediting):
										2023	2022
	Depreciation	of tangible	fixed assets							26,030	32,680
13.	Independent	examination		fees
										2023	2022
	Fees payable	to the independent			examiner for:
	Independent	examination		of the financial		statements				2,194	2,050
14.	Staff costs
	The total staff costs and		employee		benefits for		the	reporting	period are analysed	as follows:
										2023	2022
	Wages and salaries									164,424	138,148
	Employer contributions		to	pension	plans					2,599	1,721
										167,023	139,869

Tangible fixed assets
			Fixtures,
	Freehold	Motor	fittings and	Kennel
	property	vehicles	equipment	project	Total
Cost
At 1 September 2022 and
31 August 2023	303,728	41,414	25,575	91,298	462,015
Depreciation
At 1 September 2022	12,149	17,102	9,845	51,522	90,618
Charge for the year	6,075	6,078	3,933	9,944	26,030
At 31 August 2023	18,224	23,180	13,778	61,466	116,648
Carrying amount
At 31 August 2023	285,504	18,234	11,797	29,832	345,367
At 31 August 2022	291,579	24,312	15,730	39,776	371,397
Debtors
				2023	2022
Other debtors				55,128	56,136

			2023	2022
Bank	loans and overdrafts	(secured)	6,076	5,768
Trade	creditors		16,307	15,566
Social	security and other	taxes	760	1,741
Other	creditors		6,679	3,358
			29,822	26,433

					2023	2022
Bank	loans	and	overdrafts	(secured)	166,760	172,837

Government	grants
The amounts	recognised	in the financial statements		for government	grants are as follows:
					2023	2022
Recognised	in income from donations		and legacies:
Government	grants income				19,774	30,027
Analysis of	charitable	funds
Unrestricted	funds

			At				At
		1	September 2			31	August 202
			022	Income	Expenditure		3
General	funds		252,039	627,091	(599,918)		279,212
			At				At
		1	September 2			31	August 202
			021	Income	Expenditure		2
General	funds		255,705	568,119	(571,785)		252,039

Analysis of net as	se	ts between funds
			Unrestricted	Total Funds
			Funds	2023
Tangible fixed assets			345,367	345,367
Current assets			130,427	130,427
Creditors less than	1	year	(29,822)	(29,822)
Creditors greater than		1 year	(166,760)	(166,760)
Net assets			279,212	279,212
			Unrestricted	Total Funds
			Funds	2022
Tangible fixed assets			371,397	371,397
Current assets			79,912	79,912
Creditors less than	1	year	(26,433)	(26,433)
Creditors greater than		1 year	(172,837)	(172,837)
Net assets			252,039	252,039

Anal	ysis of chang	es in net debt
					At
			At 1 Sep 2022	Cash flows	31 Aug 2023
Cash	at bank and	in hand	23,776	51,523	75,299
Debt	due within one year		(5,768)	(308)	(6,076)
Debt	due after one	year	(172,837)	6,077	(166,760)
			(154,829)	57,292	(97,537)