## **Band of Rescuers North Yorkshire**
## **Financial statements including the Trustees Annual Report**
**For the year ending 30 September 2021**
Charity registration number: 1183369
## **Band of Rescuers North Yorkshire**
|Index|Page|
|---|---|
|________________________________________________________________________________||
|Trustees’ report|1-4|
|Independent examiner’s report|5|
|Receipts and payments account|6|
|Statement of assets and liabilities|7|
|Notes to the accounts||
||8-9|
-1-
## **Band of Rescuers North Yorkshire**
## **Trustees’ Report**
The Trustees present their annual report together with the financial statements of the charity and Independent Examiner’s Report for the year ended 30 September 2021.
## **Objectives**
The charity’s main objectives are:
- To care for unwanted, homeless, neglected, abused and injured cats and kittens.
- To provide and maintain foster homes for the reception, care and treatment of such animals until they find their forever homes.
- To facilitate the rescue, rehabilitation and re-homing of cats and kittens and work to keep feral colonies controlled using a trap, neuter, release programme; re-homing any feral kittens once socialised if suitable.
- To prevent cats and kittens suffering from neglect or abuse by removing them from potentially dangerous situations; offering them a fresh start, a second chance at life.
- To provide a focus for learning, to educate and encourage the neutering and microchipping of cats and kittens along with all other welfare issues using a holistic approach.
- To help people identify safe rescue spaces as an alternative to advertising cats and kittens online, when no other alternative is possible.
- To work with partners and other organisations in developing initiatives to help safeguard and protect the lives of cats and kittens and to promote their wellbeing.
## **Review of Activities and Achievements**
Band of Rescuers is in its second year as a Charity. During the year Band of Rescuers accommodated and rehomed 110 cats and kittens using our dedicated network of volunteer foster carers, home visitors and transport volunteers. These cats and kittens included rescued strays, unwanted pets for various reasons and tamed feral kittens.
Jill came into our care as an emergency, at imminent risk of being put to sleep following unresolved urinary issues. With the care of her experienced foster carer alongside veterinary support, we were able to get Jill’s condition under control and help identify the small daily adjustments that allow her to live a full life in her new home.
Bagpuss was a local celebrity when he came into our care, after living on the streets of York for a long period of time. We were able to support his feeder to build up trust, allowing us to bring him into our care and nurse him back to full health. He now has a loving home and a significantly improved quality of life.
Following the purchase of an incubator, it was quickly deployed to support hand rearing of a litter of kittens newly born into our care, many of them in need of intensive care. Sadly two were not able to be saved but our foster team worked around the clock, along with our vets, to care for these kittens and saved three tiny lives, now all adopted and thriving.
These are only a few examples of the cats and kittens that have come through the rescue and each and every one of them now has a better future ahead.
-2-
## **Band of Rescuers North Yorkshire**
## **Trustees’ Report (Continued)**
This year, Band of Rescuers has continued to support trap and neuter schemes, neutering 43 cats and either releasing back to site where appropriate or relocate to suitable placements where not. 20 of these cats came from one site along with a number of kittens which we helped to socialise and rehome when old enough. During the year we invested in upgraded housing for feral cats, purchasing a new dedicated holding pen. Much suffering was relieved for the cats from these trapping sites and had the charity not been involved, these cats and kittens would have had a very uncertain future. We have also prevented the spread of disease and with every cat neutered it prevents more being born and ultimately more suffering.
With the financial support from the charity, CAT77, Band of Rescuers has been able to continue a lowcost neutering scheme, offering low-cost neutering vouchers for the cats of owners on a qualifying benefit. We are committed to promoting neutering as a way of controlling the cat population and preventing unwanted cats and kittens.
During this period, Band of Rescuers has been able to have a number of successful fundraising events including a charity stall at the Dragon Boat race in York and a number of other fundraising events. We received a significant £5,000 grant from the Pets at Home Foundation to support our veterinary costs. With the Covid 19 pandemic still affecting our ability to raise funds at physical events, most of our fundraising activity has been through online channels. We continue to promote other schemes such as our 100 club for regular donations, raising funds via Amazon Smile and schemes such as Easy Fundraising.
Band of Rescuers are a charity run entirely by volunteers and couldn’t do the work we do without our dedicated team of volunteer foster carers, home visitors and fundraisers. The Trustees would wish to give their heartfelt thanks to all of our volunteers and to anyone who has contributed in any way to the rescue.
## **Public Benefit**
The charity helps to relieve the suffering of cats and kittens in need of care and attention. The charity helps to control suffering cat populations and the spread of disease through vaccination, neutering and education to the benefit of the public and the health of the cats and kittens.
The Trustees confirm that they have regard to the guidance issued by the Charity Commission on public benefit when exercising any powers or duties to which the guidance is relevant.
## **Financial Review**
The financial statements show total receipts for the year of £34,083. The principal source of income of £10,025 is from adoption fees when rehoming the cats and kittens in our care. This fee is invaluable and not only essential to ensure the sincerity of adoptions but goes some way to cover some of the costs of the care of the cats and kittens. We ensure that all cats and kittens (when old enough) are neutered, vaccinated, chipped, treated for fleas and worms and receive any other veterinary treatment as may be required following a health check with our vets.
Much of our remaining income for the period covered came from our fundraising events and from the kind donations from the public, either one off or regular donations.
The majority of our expenses for the period were for veterinary and medical costs of £23,411. The charity has agreed rates with a preferred veterinary partner and we are grateful for their ongoing support. Much of the rest of our expenses was money spent on medications, such as flea and worming treatments and for food and litter for the cats and kittens in our care.
-3-
## **Band of Rescuers North Yorkshire**
## **Trustees’ Report (Continued)**
The charity has a surplus for the year of £4,116 and funds of £20,404 at the end of the year which is above the reserve level. The charity continues to work on increasing its fundraising team to expand its fundraising capacity in general. The charity aims to hold a reserve of at least £15,000 at all times to cover unexpected costs such as veterinary fees and to ensure it can care for all of the cats and kittens in their care at any time. With the ongoing impact of Covid-19 and weakening economic outlook the trustees take a prudent view of reserves and intend to hold reserves to cover at least 6 months expenditure. The adequacy of the reserve level is kept under review by the trustees.
Band of Rescuers would wish to thank all fundraisers and anyone who has donated in any way to the rescue to ensure that it can continue to carry out its vital work.
## **Policy on Reserves**
The Trustees recognise the importance of reserves and aims to hold funds in the region of £15,000, where possible. As detailed above, the Trustees intend to hold reserves to cover at least six months expenditure.
The Trustees hold monthly Trustee meetings and review the financial situation on each occasion.
## **Structure, Governance and Management**
Band of Rescuers North Yorkshire is a Charitable Incorporated Organisation, governed by its constitution dated 11 May 2018 and registered with the Charity Commission on the 13 May 2019 with a board of 6 Trustees.
## **Appointment of Charity Trustees**
Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
Band of Rescuers is run solely by volunteers with day-to-day decisions being made by the Trustees on a majority basis.
-4-
## **Band of Rescuers North Yorkshire**
## **Trustees’ Report (Continued)**
## **Reference and Administrative details**
|Charity name:|Band of Rescuers North Yorkshire|Band of Rescuers North Yorkshire|
|---|---|---|
|Registered Charity Number:|1183369||
|Principal Office Address:|43 Lowfield Drive||
||Haxby||
||York||
||YO32 3QT||
|Trustees:|Angela Kerry Butler||
||Charis Rachael Elliott|(resigned 3 May 2021)|
||Charlotte Housden||
||Claire Louise Welsh||
||Kathryn Diane Bowerman|(resigned 3 May 2021)|
||Rebecca Louise Nurse Macfarlane||
||Jessica Spence|(appointed 25 May 2021)|
|Independent Examiner:|||
||JWPCreers LLP||
||Genesis 5||
||Church Lane||
||Heslington||
||York||
||YO10 5DQ||
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
Jessica Spence **Signature _________________________** Signed on 26/07/22 @ 09:06
## **Jessica Spence (Trustee)**
22 July 2022
-5-
## **Independent Examiner’s Report to the Trustees of**
## **Band of Rescuers North Yorkshire**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 30 September 2021 comprise of the receipts and payments account, statement of assets and liabilities and notes to the accounts.
## **Responsibilities and basis of report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered 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 accounts to be reached.
## N P Clemit
Countersigned on 26/07/22 @ 10:44 N Clemit ACA, FCCA JWPCreers LLP Chartered Accountants Genesis 5 Church Lane Heslington York YO10 5DQ
26 July 2022
-6-
## **Band of Rescuers North Yorkshire**
## **Receipts and Payments Account**
## **Year Ended 30 September 2021**
|**Unrestricted**
**funds**
**Restricted**
**funds**
**Receipts**
**£**
**£**
Adoption fees
10,025
-
Donations
11,812
5,050
Fundraising
6,395
65
Sale of donated items
-
-
Other Revenue
736
_____
-
_____
**Total receipts**
28,968
_____
5,115
_____
**Payments**
Equipment
1,716
561
Fundraising costs
25
-
Food
2,389
-
Veterinary and medical
18,411
5,000
Administration costs
1,865
_____
-
_____
**Total payments**
24,406
_____
5,561
_____
**Net receipts/(expenditure) in**
**the period**
**4,562**
**(446)**
Transfer between funds
-
-
Transfer of reserves on inception
-
-
Cash funds brought forward
15,630
_____
658
_____
**Cash funds at 30 September**
**2021**
20,192
212
|**Total**
**funds**
**2021**
**£**
10,025
16,862
6,460
-
736
_____
34,083
_____
2,277
25
2,389
23,411
1,865
_____
29,967
_____
**4,116**
-
-
16,288
_____
20,404
|**Total**
**funds**
**2020**
**£**
24,175
9,562
8,989
530
552
_____
43,808
_____
2,039
1,534
3,023
33,016
3,396
_____
43,008
_____
**800**
-
15,488
-
_____
16,288
|
|---|---|---|
2020 was the first year of reporting and represented a 16 month accounting period.
-7-
## **Band of Rescuers North Yorkshire**
## **Statement of Assets and Liabilities**
## **Year Ended 30 September 2021**
## **Debtors**
|**Unrestricted**|**Restricted**|**Total funds**|**Total funds**|
|---|---|---|---|
|**funds**|**funds**|**2021**|**2020**|
|Crowdfunding
-|2,519|2,519|-|
|Gift Aid
300|-|300|-|
|Donation
500|-|500|-|
|_____|_____|_____|_____|
|Total debtors
800|2,519
|3,319|-|
|**Cash funds**||||
|**Unrestricted**|**Restricted**|**Total funds**|**Total funds**|
|**funds**|**funds**|**2021**|**2020**|
|**£**|**£**|**£**|**£**|
|Bank current account
20,136|212|20,348|16,163|
|PayPal account
56|-|56|125|
|_____|_____|_____|_____|
|Total cash funds
**20,192**
|**212**
|**20,404**
|**16,288**
|
|**Liabilities: Amounts falling due within one year**||||
|Creditors
450
|-
|450
|420
|
Signed on behalf of the charity’s trustees
Jessica Spence Signature _________________________ Signed on 26/07/22 @ 09:06 Jessica Spence (Trustee) 22 July 2022
-8-
## **Band of Rescuers North Yorkshire**
## **Notes to the Accounts for the Year Ended 30 September 2021**
## **1. Accounting Policies**
## **Basis of Accounting**
These accounts have been prepared under the historical cost convention, on a receipts and payments basis, in accordance with Section 133 of the Charities Act 2011 and following the guidance for accounting for smaller charities issued by the Charity Commissioners.
## **Fund accounting**
Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the funder or when funds are raised for a specific purpose.
Designated funds are unrestricted funds set aside by the Board of Trustees for particular purposes.
Unrestricted funds are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
## **2. Analysis of funds**
|**Balance at**
**01 Oct 20**
**£**
**Unrestricted funds**
General fund
15,630
_____
**Total unrestricted funds**15,630
**Restricted funds**
Incubator fund
658
Pets at Home Veterinary
bills fund
-
Sparrow (cat) treatment fund
-
_____
**Total restricted funds**
658
**Total funds**
16,288
|**------------------ 2021 -**
**Income Expenditure**
**£ £**
28,968
(24,406)
______ _____
28,968 (24,406)
-
(561)
5,000
(5,000)
115
-
_____ _____
5,115
(5,561)
34,083
(29,967)
|**-----------------**
**Transfers**
**£**
_____
-
-
-
-
_____
-
-
|**Balance at**
**30 Sept 21**
**£**
20,192
_____
20,192
97
-
115
_____
212
20,404
|
|---|---|---|---|
-9-
## **Band of Rescuers North Yorkshire**
## **Notes to the Accounts for the Year Ended 30 September 2021 (Continued)**
## **2. Analysis of funds (continued)**
Incubator fund - money received to buy new incubator. Pets at Home Veterinary bills fund – money received to cover cost of veterinary treatment. Sparrow (cat) treatment fund – money received to cover Sparrow’s treatment and any surplus funds can then be used for general funds.
**------------------ 2020 ------------------**
||**Funds**
**introduced**|**Income**|**Expenditure**|**Balance at 30**
**Sept 20**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
|General fund|15,488|43,150|(43,008)|15,630|
||_____|_____|_____|_____|
|**Total unrestricted funds**|15,488
|43,150
|(43,008)
|15,630|
|**Restricted funds**|||||
|Incubator fund|-|658|-|658|
||_____|_____|_____|_____|
|**Total restricted funds**|-
|658
|-
|658|
|**Total funds**|15,488|43,808|(43,008)|16,288|
Received donation of £658 towards the purpose of buying an incubator.
## **3. Related Party Note**
No trustee or persons related or connected by business to them have received any remuneration from the charity during the year.
During the period £75 (2020: £281) was paid in aggregate to one (2020: three) trustee to reimburse them for travelling on behalf of the charity.
## **Band of Rescuers North Yorkshire**
## **Financial statements including the Trustees Annual Report**
**For the year ending 30 September 2021**
Charity registration number: 1183369
## **Band of Rescuers North Yorkshire**
|Index|Page|
|---|---|
|________________________________________________________________________________||
|Trustees’ report|1-4|
|Independent examiner’s report|5|
|Receipts and payments account|6|
|Statement of assets and liabilities|7|
|Notes to the accounts||
||8-9|
-1-
## **Band of Rescuers North Yorkshire**
## **Trustees’ Report**
The Trustees present their annual report together with the financial statements of the charity and Independent Examiner’s Report for the year ended 30 September 2021.
## **Objectives**
The charity’s main objectives are:
- To care for unwanted, homeless, neglected, abused and injured cats and kittens.
- To provide and maintain foster homes for the reception, care and treatment of such animals until they find their forever homes.
- To facilitate the rescue, rehabilitation and re-homing of cats and kittens and work to keep feral colonies controlled using a trap, neuter, release programme; re-homing any feral kittens once socialised if suitable.
- To prevent cats and kittens suffering from neglect or abuse by removing them from potentially dangerous situations; offering them a fresh start, a second chance at life.
- To provide a focus for learning, to educate and encourage the neutering and microchipping of cats and kittens along with all other welfare issues using a holistic approach.
- To help people identify safe rescue spaces as an alternative to advertising cats and kittens online, when no other alternative is possible.
- To work with partners and other organisations in developing initiatives to help safeguard and protect the lives of cats and kittens and to promote their wellbeing.
## **Review of Activities and Achievements**
Band of Rescuers is in its second year as a Charity. During the year Band of Rescuers accommodated and rehomed 110 cats and kittens using our dedicated network of volunteer foster carers, home visitors and transport volunteers. These cats and kittens included rescued strays, unwanted pets for various reasons and tamed feral kittens.
Jill came into our care as an emergency, at imminent risk of being put to sleep following unresolved urinary issues. With the care of her experienced foster carer alongside veterinary support, we were able to get Jill’s condition under control and help identify the small daily adjustments that allow her to live a full life in her new home.
Bagpuss was a local celebrity when he came into our care, after living on the streets of York for a long period of time. We were able to support his feeder to build up trust, allowing us to bring him into our care and nurse him back to full health. He now has a loving home and a significantly improved quality of life.
Following the purchase of an incubator, it was quickly deployed to support hand rearing of a litter of kittens newly born into our care, many of them in need of intensive care. Sadly two were not able to be saved but our foster team worked around the clock, along with our vets, to care for these kittens and saved three tiny lives, now all adopted and thriving.
These are only a few examples of the cats and kittens that have come through the rescue and each and every one of them now has a better future ahead.
-2-
## **Band of Rescuers North Yorkshire**
## **Trustees’ Report (Continued)**
This year, Band of Rescuers has continued to support trap and neuter schemes, neutering 43 cats and either releasing back to site where appropriate or relocate to suitable placements where not. 20 of these cats came from one site along with a number of kittens which we helped to socialise and rehome when old enough. During the year we invested in upgraded housing for feral cats, purchasing a new dedicated holding pen. Much suffering was relieved for the cats from these trapping sites and had the charity not been involved, these cats and kittens would have had a very uncertain future. We have also prevented the spread of disease and with every cat neutered it prevents more being born and ultimately more suffering.
With the financial support from the charity, CAT77, Band of Rescuers has been able to continue a lowcost neutering scheme, offering low-cost neutering vouchers for the cats of owners on a qualifying benefit. We are committed to promoting neutering as a way of controlling the cat population and preventing unwanted cats and kittens.
During this period, Band of Rescuers has been able to have a number of successful fundraising events including a charity stall at the Dragon Boat race in York and a number of other fundraising events. We received a significant £5,000 grant from the Pets at Home Foundation to support our veterinary costs. With the Covid 19 pandemic still affecting our ability to raise funds at physical events, most of our fundraising activity has been through online channels. We continue to promote other schemes such as our 100 club for regular donations, raising funds via Amazon Smile and schemes such as Easy Fundraising.
Band of Rescuers are a charity run entirely by volunteers and couldn’t do the work we do without our dedicated team of volunteer foster carers, home visitors and fundraisers. The Trustees would wish to give their heartfelt thanks to all of our volunteers and to anyone who has contributed in any way to the rescue.
## **Public Benefit**
The charity helps to relieve the suffering of cats and kittens in need of care and attention. The charity helps to control suffering cat populations and the spread of disease through vaccination, neutering and education to the benefit of the public and the health of the cats and kittens.
The Trustees confirm that they have regard to the guidance issued by the Charity Commission on public benefit when exercising any powers or duties to which the guidance is relevant.
## **Financial Review**
The financial statements show total receipts for the year of £34,083. The principal source of income of £10,025 is from adoption fees when rehoming the cats and kittens in our care. This fee is invaluable and not only essential to ensure the sincerity of adoptions but goes some way to cover some of the costs of the care of the cats and kittens. We ensure that all cats and kittens (when old enough) are neutered, vaccinated, chipped, treated for fleas and worms and receive any other veterinary treatment as may be required following a health check with our vets.
Much of our remaining income for the period covered came from our fundraising events and from the kind donations from the public, either one off or regular donations.
The majority of our expenses for the period were for veterinary and medical costs of £23,411. The charity has agreed rates with a preferred veterinary partner and we are grateful for their ongoing support. Much of the rest of our expenses was money spent on medications, such as flea and worming treatments and for food and litter for the cats and kittens in our care.
-3-
## **Band of Rescuers North Yorkshire**
## **Trustees’ Report (Continued)**
The charity has a surplus for the year of £4,116 and funds of £20,404 at the end of the year which is above the reserve level. The charity continues to work on increasing its fundraising team to expand its fundraising capacity in general. The charity aims to hold a reserve of at least £15,000 at all times to cover unexpected costs such as veterinary fees and to ensure it can care for all of the cats and kittens in their care at any time. With the ongoing impact of Covid-19 and weakening economic outlook the trustees take a prudent view of reserves and intend to hold reserves to cover at least 6 months expenditure. The adequacy of the reserve level is kept under review by the trustees.
Band of Rescuers would wish to thank all fundraisers and anyone who has donated in any way to the rescue to ensure that it can continue to carry out its vital work.
## **Policy on Reserves**
The Trustees recognise the importance of reserves and aims to hold funds in the region of £15,000, where possible. As detailed above, the Trustees intend to hold reserves to cover at least six months expenditure.
The Trustees hold monthly Trustee meetings and review the financial situation on each occasion.
## **Structure, Governance and Management**
Band of Rescuers North Yorkshire is a Charitable Incorporated Organisation, governed by its constitution dated 11 May 2018 and registered with the Charity Commission on the 13 May 2019 with a board of 6 Trustees.
## **Appointment of Charity Trustees**
Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
Band of Rescuers is run solely by volunteers with day-to-day decisions being made by the Trustees on a majority basis.
-4-
## **Band of Rescuers North Yorkshire**
## **Trustees’ Report (Continued)**
## **Reference and Administrative details**
|Charity name:|Band of Rescuers North Yorkshire|Band of Rescuers North Yorkshire|
|---|---|---|
|Registered Charity Number:|1183369||
|Principal Office Address:|43 Lowfield Drive||
||Haxby||
||York||
||YO32 3QT||
|Trustees:|Angela Kerry Butler||
||Charis Rachael Elliott|(resigned 3 May 2021)|
||Charlotte Housden||
||Claire Louise Welsh||
||Kathryn Diane Bowerman|(resigned 3 May 2021)|
||Rebecca Louise Nurse Macfarlane||
||Jessica Spence|(appointed 25 May 2021)|
|Independent Examiner:|||
||JWPCreers LLP||
||Genesis 5||
||Church Lane||
||Heslington||
||York||
||YO10 5DQ||
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
Jessica Spence **Signature _________________________** Signed on 26/07/22 @ 09:06
## **Jessica Spence (Trustee)**
22 July 2022
-5-
## **Independent Examiner’s Report to the Trustees of**
## **Band of Rescuers North Yorkshire**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 30 September 2021 comprise of the receipts and payments account, statement of assets and liabilities and notes to the accounts.
## **Responsibilities and basis of report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered 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 accounts to be reached.
## N P Clemit
Countersigned on 26/07/22 @ 10:44 N Clemit ACA, FCCA JWPCreers LLP Chartered Accountants Genesis 5 Church Lane Heslington York YO10 5DQ
26 July 2022
-6-
## **Band of Rescuers North Yorkshire**
## **Receipts and Payments Account**
## **Year Ended 30 September 2021**
|**Unrestricted**
**funds**
**Restricted**
**funds**
**Receipts**
**£**
**£**
Adoption fees
10,025
-
Donations
11,812
5,050
Fundraising
6,395
65
Sale of donated items
-
-
Other Revenue
736
_____
-
_____
**Total receipts**
28,968
_____
5,115
_____
**Payments**
Equipment
1,716
561
Fundraising costs
25
-
Food
2,389
-
Veterinary and medical
18,411
5,000
Administration costs
1,865
_____
-
_____
**Total payments**
24,406
_____
5,561
_____
**Net receipts/(expenditure) in**
**the period**
**4,562**
**(446)**
Transfer between funds
-
-
Transfer of reserves on inception
-
-
Cash funds brought forward
15,630
_____
658
_____
**Cash funds at 30 September**
**2021**
20,192
212
|**Total**
**funds**
**2021**
**£**
10,025
16,862
6,460
-
736
_____
34,083
_____
2,277
25
2,389
23,411
1,865
_____
29,967
_____
**4,116**
-
-
16,288
_____
20,404
|**Total**
**funds**
**2020**
**£**
24,175
9,562
8,989
530
552
_____
43,808
_____
2,039
1,534
3,023
33,016
3,396
_____
43,008
_____
**800**
-
15,488
-
_____
16,288
|
|---|---|---|
2020 was the first year of reporting and represented a 16 month accounting period.
-7-
## **Band of Rescuers North Yorkshire**
## **Statement of Assets and Liabilities**
## **Year Ended 30 September 2021**
## **Debtors**
|**Unrestricted**|**Restricted**|**Total funds**|**Total funds**|
|---|---|---|---|
|**funds**|**funds**|**2021**|**2020**|
|Crowdfunding
-|2,519|2,519|-|
|Gift Aid
300|-|300|-|
|Donation
500|-|500|-|
|_____|_____|_____|_____|
|Total debtors
800|2,519
|3,319|-|
|**Cash funds**||||
|**Unrestricted**|**Restricted**|**Total funds**|**Total funds**|
|**funds**|**funds**|**2021**|**2020**|
|**£**|**£**|**£**|**£**|
|Bank current account
20,136|212|20,348|16,163|
|PayPal account
56|-|56|125|
|_____|_____|_____|_____|
|Total cash funds
**20,192**
|**212**
|**20,404**
|**16,288**
|
|**Liabilities: Amounts falling due within one year**||||
|Creditors
450
|-
|450
|420
|
Signed on behalf of the charity’s trustees
Jessica Spence Signature _________________________ Signed on 26/07/22 @ 09:06 Jessica Spence (Trustee) 22 July 2022
-8-
## **Band of Rescuers North Yorkshire**
## **Notes to the Accounts for the Year Ended 30 September 2021**
## **1. Accounting Policies**
## **Basis of Accounting**
These accounts have been prepared under the historical cost convention, on a receipts and payments basis, in accordance with Section 133 of the Charities Act 2011 and following the guidance for accounting for smaller charities issued by the Charity Commissioners.
## **Fund accounting**
Restricted funds are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the funder or when funds are raised for a specific purpose.
Designated funds are unrestricted funds set aside by the Board of Trustees for particular purposes.
Unrestricted funds are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
## **2. Analysis of funds**
|**Balance at**
**01 Oct 20**
**£**
**Unrestricted funds**
General fund
15,630
_____
**Total unrestricted funds**15,630
**Restricted funds**
Incubator fund
658
Pets at Home Veterinary
bills fund
-
Sparrow (cat) treatment fund
-
_____
**Total restricted funds**
658
**Total funds**
16,288
|**------------------ 2021 -**
**Income Expenditure**
**£ £**
28,968
(24,406)
______ _____
28,968 (24,406)
-
(561)
5,000
(5,000)
115
-
_____ _____
5,115
(5,561)
34,083
(29,967)
|**-----------------**
**Transfers**
**£**
_____
-
-
-
-
_____
-
-
|**Balance at**
**30 Sept 21**
**£**
20,192
_____
20,192
97
-
115
_____
212
20,404
|
|---|---|---|---|
-9-
## **Band of Rescuers North Yorkshire**
## **Notes to the Accounts for the Year Ended 30 September 2021 (Continued)**
## **2. Analysis of funds (continued)**
Incubator fund - money received to buy new incubator. Pets at Home Veterinary bills fund – money received to cover cost of veterinary treatment. Sparrow (cat) treatment fund – money received to cover Sparrow’s treatment and any surplus funds can then be used for general funds.
**------------------ 2020 ------------------**
||**Funds**
**introduced**|**Income**|**Expenditure**|**Balance at 30**
**Sept 20**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
|General fund|15,488|43,150|(43,008)|15,630|
||_____|_____|_____|_____|
|**Total unrestricted funds**|15,488
|43,150
|(43,008)
|15,630|
|**Restricted funds**|||||
|Incubator fund|-|658|-|658|
||_____|_____|_____|_____|
|**Total restricted funds**|-
|658
|-
|658|
|**Total funds**|15,488|43,808|(43,008)|16,288|
Received donation of £658 towards the purpose of buying an incubator.
## **3. Related Party Note**
No trustee or persons related or connected by business to them have received any remuneration from the charity during the year.
During the period £75 (2020: £281) was paid in aggregate to one (2020: three) trustee to reimburse them for travelling on behalf of the charity.
Band of Rescuers North Yorkshire Facebook – BandofRescuers Email: bandofrescuersteam@gmail.com
JWPCreers LLP Genesis 5 Church Lane Heslington York YO10 5DQ
Dear Sirs
The following representations are made on the basis of enquiries of trustees with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charity’s financial statements for the year ended 30 September 2021. These enquiries have included inspection of supporting documentation where appropriate. All representations are made to the best of our knowledge and belief.
## **General**
- 1 We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.
- 2 We confirm that the charity was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 30 September 2021 audited.
- 3 We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter dated 11 June 2020, under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.
- 4 All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.
- 5 All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the charity, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission.
- 6 The financial statements are free of material misstatements, including omissions.
## **Assets and liabilities**
- 7 The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed in the notes to the financial statements.
- 8 All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.
- 9 We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.
## **Accounting estimates**
- 10 The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework.
## **Legal claims**
- 11 We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in, the financial statements.
## **Laws and regulations**
- 12 We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.
## **Related parties**
- 13 Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.
## **Subsequent events**
- 14 All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.
## **Going concern**
- 15 We believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the financial statements.
## **Grants and donations**
- 16 All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.
Yours faithfully
Jessica Spence Signed on 26/07/22 @ 09:05 .............................................................................................................................. Signed on behalf of the board of trustees
Date 22 July 2022