REGISTEREO CHARITY NUMBER: 1184018 ort of thg Trustees and Flnanclal Statem8nt8 for tho Year Ended 31 March 2024 for Co or$hell Anlmal Rescu Mander Duffill Chartered Accountsnts The Old Post Olfice 41-43 Market Place Chippenham Wiltshire SN15 3HR
Co ershBII Animal Rescu Contents of th& Flnanclal Statgmen for thè Year Ended 31 March 2024 Pagg Report of th& Trusteas Ind8p8ndont Examiner's Report Statement of Flnanclal Actlvltles Balance Sheet Notes to thg Flnanclal Statgmonts Dglailod Statemont of Financial Activltle8 10
orshell Anim l Rescue Re ort of thè TrustOO8 for tho Year Endod 31 March 2024 The Iruslees present their report with the financial slalemenls of the chartty for the year ended 31 Mar¢h 2024. The Iruslees have adopted the provisions of AccoLsnling and Reporting by Chaiilies.. Slalemenl ol Recommended Pracli¢e applicable lo charities preparing their accounls in accordance with the Finan¢ial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective 1 January 20191. OBJECTIVES AND ACTIVITIES Objectivos and alms Since the charity was founded in 2019 11 has continued to grow and be a success, the sanctuary is now home to over 130 residents across 62 acres of lalmlanil and we have rescued over 400 animals. Our residents come Ifom different backgrounds and have extremely different personalities, but one thing they all have in Common - they needed help. Our Mission - To provide, care and attention for abandoned. negle¢led or unwanted animal$ and help them rind a loving. permanent home. Our Vi8ion- A woild that understands animals are senlienl beings lo be treated with kindness and (especl. Our Values- Approa¢hability- Be accessible and open lo all Equality- Treat all living Ihings as we w5h lo be treated Kindness- Demon51rale compa55ion and respect in our work Positivity- Be a positive influence and lead by example Tran5parency- Be open and hone81 FINANCIAL REVIEW Financial position There is a surplus in the year of £6.324. Reserves policy It is the policy ol the charity that unreslricled funds which have not been designaled for a specific use should be mainlain8d al a level of 3 6 months expenditure. The trustees consider that a reserve al this level will ensure Ihal, in the event of a significanl drop in incom&, will be able lo continue the charity's cuirenl aclivilies while consideration is given to ways in which additional lunds may be raised. STRUCTURE. GOVERNANCE AND MANAGEMENT Governlng document The charity is controlled by ils governing document, a deed of Iiusl and conslilules an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1184018 Principal address The Sty Coppershell GaslaTd Willshire SN13 gpz Trustoè$ Mrs G A'court M A'court T Hilchen DERJeffs Page I
Co ersh 11 Anlmal Roscu Re ort of tho Tru8tees for the Year Ended 31 March 2024 REFERENCE AND ADMINISTRATIVE DETAILS Independgnt Examlnor Andy Davis FCA Mander Duffill Chartered A¢counlanl$ The Old Posl Office 4143 Market Place Chippenham Willshire SN15 3HR Approved by ordei of the board of Iruslees on . and signed on 11$ behalf by.. co Geiina ACOLIIL (Jan 31, 2025 16.'19 GNITI Mrs G A'Court-Truslee Page 2
Inde endent Examln6r'8 Ro ort lo Iho Trustees of Co rshe l Animal Rescue Independènt examlner's report to the trust99s of Coppershell Anlmal Rescue I report to the charity Iruslees on my examination of Ihe accounts of Copper8hell Animal Rescue Ilhe Trust} for the year ended 31 March 2024. Regpon8lbllltl•$ and basls of report As the Charity tfU81ees ol the Trust you are responsible for the preparation of the accounts in accordan¢e Ih the requirements of the Charities Act 2011 ('Ihe Acl'l. I report in respect of my examination of the Tfusl'8 accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission undgr Seclion 14515llbl of the Act. Independent examinèr'8 Statement I have completed my examination. I confirm Ihal no material mallers havo come to my alleniion in connection with Ihe examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as required by Seclion 130 of the A¢l,' or the accounts do not accord with those records., or the accounts do nol comply wilh the applicable requirements wncerning the form and conlenl of accounts sel out in the Charilies (Accounts and Reports) Regulation3 2008 olhef than any requirement that Ihe accounts give a Irue and falr view which is not a matter considered a$ part of an Independenl examination. I have no concerns and have come across no olher mallers in Connection wlh the examination to which allenlion should be drawn in this ieport in order lo enable a prope¥ understanding of the accounts lo be reacheil. Andy Davis FCA Mander Duffill Chartered Accounlanls The Old Post Office 41-43 Market Place Chippenham Willshire SN153HR Dale.. 31 toiJ Page 3
ershell Anlmal Rgscug Statement of Flnancial AclivltleS for th& Year Ended 31 March 2024 31.3.24 Unreslficled fund 31.3.23 Total funds Note8 INCOME AND ENDOWP•lENTS FROM Donations and legacies 66.916 64.911 EXPENDITURE ON Other 53,223 Total 53,223 NET INCOME 6.324 11,688 RECONCILIATION OF FUNDS Total funds brought forward 22,241 10.553 TOTAL FUNDS CARRIED FORWARD 22,241 The notes form part of these financial slalemenls Page 4
Co or¥hell Anlmal Rescue Balanco shoot 31 March 2024 31.3.24 Unieslricled lund 31.3.23 Total funds Notes FIXED ASSETS Tangible 888el8 10,353 CURRENT ASSETS Cash al bank 27.953 23.929 CREDITORS Amounts falling due within one year 19.7411 11,6881 NET CURRENT ASSETS 18.212 22,241 TOTAL ASSETS LESS CURRENT LIABILITIES 28.565 22,241 NET ASSETS 28.565 22,241 FUNDS Unrestricted fund5 28,565 22.241 TOTAL FUNDS 28.565 22.241 The financi slalemenls were approved by the Board of Trustees and aulhoiised for issue on ).ta...?....... and were signed on ils behalf by.. co G A'Court- Trustee The notes form part ol these financial slalemenls Page 5
Co ershèll Anlmal Rescue Notes to the Flnan I I statements for tho Year En d 31 March 2024 ACCOUNTING POLICIES Basls of preparlng tho financial statement8 The financial slalemenls of the chafity, which is a public benefit enlily under FRS 102, have been prepared in accordance wilh the Charities SORP IFRS 102) 'Accounling and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffe¢live l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Siandard applicable in the UK and Republic of Ireland, and the Charities A¢1 2011. The financial slalements have been pr¢pared under the historical cost convention. Incom9 All income is recogni5ed in the Slalemenl of Financial A¢livilies once the charity has enlillemenl lo Ihe funds, il is probable that the income wlll be received and Ihe amount can be measured reliably. Expenditure Liabilities afe recognised as expenditure as soon as there Is 8 legal or conslruclive obligation committin9 Ihe charity lo that expenditure, il is probable Ihal a transfer of economic benefits will be requifed in selllement and the amount of the obligation can be measured reliably. Expendilufe 18 accounted for on an accNals basis and has been classified under headings Ihal aggregate all cost related lo the category. Where cosls cannot be direclly allribuled lo particular heading5 they have been allocated lo a¢livilies on a basis consistent with the use ol resources. Tanglble flxed a$sgts Oepre¢ialion is provided al the following annual rates in order to write off each asset over ils estimated usehjl life. Plant and machinery 20% on feducing balance Taxation The charity is exempl from lax on ils ¢harilable activiiies. Fund accounting Unreslficled fund$ can be used in accordance wilh the chari(able objective5 at the discfetion of the Iruslees. Reslricled funds can only be used fof partiGular restricted purposes within the objeGls of the chaflty. Reslriclions arise when specified by the donor or when funds are ralsed for particular restficled puiposes. Further explanation of the nature and purposè of each fund is included in the notes to the financial slalemenl8. Hlre purchaso and leaslng commltment$ Rentals paid under operating leases are charged to the Slalemenl of Financial Activities orb a slraight line basis over the period of the lease. Page 6 continued...
Co er¥hell Anlmal Re cu No ho Flnancial Statements - cont5nued for tho Year Ended 31 March 2024 TRUSTEES, REMUNERATION AND BENEFITS There were no Iruslees, remunefation or olher benefi15 for the year ended 31 March 2024 nor for the year ended 31 March 2023. Truslges. expgnses There were no tfuslee8' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unreslri¢led fvnd INCOME AND ENDOWMENTS FROM Donations and legacies 64.911 EXPENDITURE ON Other 53,223 NET INCOME 11,688 RECONCILIATION OF FUNDS Total funds brought I02rd 10,553 TOTAL FUNDS CARRIED FORWARD 22.241 TANGIBLE FIXED ASSETS Plant and machinery Motor vehicles Totals COST At 1 April 2023 Additions 11.338 11,338 1.500 1,500 At 31 March 2024 1.500 DEPRECIATION Charge for year 2.110 375 2.485 NET BOOK VALUE Al 31 March 2024 9.228 1,125 10,353 Al 31 March 2023 11.338 11,338 Page 7 continued...
Co er¥ho11 Anlmal Rescue Notos to th8 Financial Statements - contlnug for the Year Ended 31 March 2024 CREDITORS., AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Trade creditors Other creditors 9,045 696 1.052 636 1,688 MOVEMENT IN FUNDS Nel movement in fund5 At 31.3.24 At 1.4.23 Unrestrlcted fund$ General fund 22,241 6,324 28.565 TOTAL FUNOS 22,241 28.565 Nel movement in funds, included in the above are as follow8.. In¢oming resource$ Resources expended Movement in funds Unrostricted tund$ General lund 66.916 160,5921 6.324 TOTAL FUNDS 66,916 60,592 6,324 Comparatives for movomont In funds Net movement In funds At 31.3.23 At 1.4.22 Unrestrl¢ted funds General lund 10,553 11.688 22,241 TOTAL FUNDS 11.688 Comparative nel movement in funds, included in the above afe as follows- Incoming resource8 Resources expended Movement in funds Unrastricied funds General fund 64,911 (53,2231 11,688 TOTAL FUNDS 64.911 53,2231 11.688 Page 8 continued...
Co ershg11 Animal Roscuo Notes to the Fln nclal Statements - contlnued for tho Year Ended 31 March 2024 MOVEMENT IN FUNDS- contlnued A current year 12 months and prior year 12 months Mbined position 18 as follows.. Net movement in funds Al 31.3.24 At 1.4.22 Unrestrictod fund$ General fund 10.553 18.012 28,565 TOTAL FUNDS 10,553 18.012 28.565 A curfenl year 12 months and prior year 12 monlhs combined nel movement in funds. included in the above are as follows.. Incoming resources Resoufces expended Movement in funds Unrestricted fund8 General fund 131.827 1113,815) 18.012 TOTAL FUNDS 131,827 (113,8151 18.012 RELATED PARTY DISCLOSURES There were no related party Iransaclion5 for the year ended 31 March 2024. Page 9
orsholl Anlmal Rg Dgtalled Slatgmon of Financial Activitiès for thg Yèar Ended 31 March 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donatlons andlogacles Oonalions Other income 60,367 6,549 60,081 4,829 66.916 Totsl Incomlng resources 66,916 64,911 EXPENDITURE other Animal Feed Animal Costs lolher} Veterinary Costs BuildinglLand Repairs Agricultural Conliaclors Plant anil machinery Motor vehicles 6,565 6,926 20,981 16,210 11.543 5,974 19,109 10,856 726 2.110 375 53,167 48,208 Support costs other Vehicle Expenses Vehicle Fuel Accountancy fees Insurance Postage and stationery Sundries Computer costs Subscriptions Paypal Fees 2,314 602 696 f.930 981 315 587 1.167 390 636 1.073 764 237 319 296 133 5,015 Total fesources expended 80,592 53,223 Net income 6.324 This page does nol form part of the slalutory ffinanclal 8lalements Page 10