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2024-04-05-accounts

TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS

1 June 2023 – 31 May 2024

Berkshire Animal Connection Centre

Year ending 31 May 2024

CONTENTS

For the year ended 31 May 2024

  1. Legal & Administrative Information

  2. Report of the Trustees

  3. Financial Statements

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Berkshire Animal Connection Centre

Year ending 31 May 2024

1. LEGAL & ADMINISTRATIVE INFORMATION
Full Name of Charity The Berkshire Animal Connection Centre
Charity registration number 1191736 (England & Wales)
Company number 12618173
Registered Address Tanners Farm, Swallowfield Rd, Arborfield, Berkshire
RG2 9LA
Constitution Charitable Company
Governing Document Memorandum and Articles incorporated 22 May
2020 as amended by special resolution registered at
Companies House on 09 October 2020
Objects of the Charity For the benefit of the public to promote humane
behaviour towards animals by providing appropriate
care, protection, treatment, and security for animals
in need of care and attention by reason of sickness,
maltreatment, poor circumstances of ill usage and to
educate the public in matters pertaining to animal
welfare in general and the prevention of cruelty and
suffering among animals.
Trustees Mrs Fiona Graham
Miss Victoria Emberson (resigned 1 August 2024)
Ms Amy Plumer (Appointed 18 October 2024)
Ms Karen Hare (Appointed 29 October 2024)
The Trustees constitute Directors of the Charitable
Company and Trustees of the charity for the
purposes of the Charities Act 2011.
Bank NatWest Bank plc, 5 High Street, Bracknell, Berkshire
RG12 1DH
Independent Examiner Mr B S Patel FCCA, D Stoker & Co, Abacus House, 367
Blandford Road, Beckenham, Kent BR3 4NW

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Berkshire Animal Connection Centre

Year ending 31 May 2024

2. REPORT OF THE TRUSTEES

The Directors and Trustees present their first report and financial statements for the year to 31 May 2024.

Governance

The Berkshire Animal Connection Centre operates as a Charitable Company limited by guarantee, under the terms of its Memorandum and Articles. The Charitable Company was incorporated on 9 October 2020.

The names of the Charity’s Trustees and Directors for the duration of this reporting period:

Mrs Fiona Graham

Miss Victoria Emberson (resigned 1 August 2023)

Ms Amy Plumer (Appointed 18 October 2024) Ms Karen Hare (Appointed 29 October 2024)

Our governing body is a Board of Directors. The Directors are Trustees of the Charity. The Board holds on average six meetings over each twelve-month period, with at least one meeting on-site.

The decision-making process has been formally set out by the Board in the Charity’s Memorandum and Articles.

We see our prime function as ensuring the good governance of the Charity and to this end we focus on matters of policy, general strategy, and financial control. Who we are and what we do

The Berkshire Animal Connection Centre (BACC) is based in the Berkshire Countryside and was started to provide sanctuary for animals who have been rescued from dire circumstances and who cannot be rehomed whether it be due medical/health issues, ongoing rehabilitation, behavioural problems or simply because they do not fit into a specific role in society.

To the sanctuary, no animal’s life is worthless and every animal can enrich people’s lives, in our case through interaction, training or simply being with these amazing animals. Our animals live out 24/7, 365 days a year in large well-managed fields. They live a happy and natural lifestyle. The 5 Animal Needs state that animals require a suitable environment, suitable diet, ability to act out most or all of their natural behaviours, are protected from pain and suffering and are suitably housed with or apart from others -. We can confidently say that the 5 animal needs are being met by our animals every day. They live in an optimum environment, have a natural diet, are able to behave naturally and are given the care they need as an individual.

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Berkshire Animal Connection Centre

Year ending 31 May 2024

Rescue and admissions

The Directors have secured tenancy on excellent facilities with the opportunity to expand or shrink as applicable. The fields, shelters and outbuildings provide the Sanctuary animals with natural habitats enhancing their quality of life.

Partnerships with veterinarians, farriers and suppliers are established, and the BACC is supported by nationally recognised charities such as The Horse Trust and Redwings. The BACC will apply to join the National Equine Welfare Council to adhere to best practice standards in the field of Animal Welfare.

Typically, animals admitted to the BACC are of senior age or with terminal conditions. It is because of this fact that permanent sanctuary can be granted to them, keeping them in surroundings as close to their natural environment as possible, with freedom to exhibit normal and carefree behaviour for the rest of their lives.

The care and management of the animals is undertaken by the Directors and carefully selected volunteers. All animals admitted receive a full veterinary inspection and are placed into isolated quarantine so as not to affect other sanctuary animals. Their individual needs and care plan are fully assessed by the Directors and veterinary professionals.

As at 31 May 2024, the BACC had in their care 29 horses and 10 goats.

Rehabilitation and equine behaviour

Mrs Graham and Miss Emberson are experienced in equine rehabilitation and work closely with professional veterinarians to ensure each animal admitted has a clearly defined rehabilitation plan.

Mrs Graham has a Level 4 Equine Facilitated Practitioner Diploma. This qualification is recognised by the ACCPH – Accredited Counsellors, Coaches, Psychotherapists and Hypnotherapists.

Education and Campaigning

We believe that the way to impact the welfare of animals on a larger scale, is to educate the general public and owners. We work to educate people on how we choose to keep our animals here at the sanctuary.

We recognise that animals in domesticity and captivity still have the same fundamental requirements as if they were living in the wild. Therefore, it is our responsibility to do our best to ensure that their environment allows them to fulfil as much of their natural ethogram as possible, whilst keeping on top of all of the necessary day-to-day management and husbandry.

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Berkshire Animal Connection Centre

Year ending 31 May 2024

In addition, there is growing demand for Animal-based therapy conducted by accredited therapists to help patients with a wide range of mental and social health issues. BACC's ultimate intention is to provide suitable animals with qualified Therapists in order to benefit as many patients as possible.

Accomplishments

Over the last year, we have built upon and expanded on our previous year’s accomplishments:

Next Year

The priority for the charity is to ensure continuity of operation. Focus will be on fundraising to cover the running costs of the charity and allow expansion.

BACC's ultimate intention is to provide suitable animals with qualified Therapists in order to benefit as many patients as possible.

Financial Review

The charity has continued to cover it’s running costs thanks largely to the Trustees and Directors, friends, families and local business sponsors for their generosity and support. The charity also gratefully received a substantial National Lottery grant in April 2024.

As can be seen on the following Full Financial Statement for the period 1 June 2023 – 31 May 2024, £65,746 was received through donations, grants and gifts, and £54,952 expenditure.

This report was approved by the Trustees on 20 January 2025.

Mrs Fiona Graham

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Berkshire Animal Connection Centre

Year ending 31 May 2024

Independent examiners report to the directors/trustees of The Berkshire Animal Connection Centre Ltd

I report to the charity trustees on my examination of the accounts of the company for the year ended 31[st] May 2024, which are set out on pages 1 to 14.

Responsibilities and basis of report

As the charity’s trustees of the company (and also its directors for the purposes of the company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145 (5) (b) of the 2011Act.

Independent examiner’s statement

I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants’, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Bhirendra S Patel FCCA Fellow of the Association of Chartered Certified Accountants D Stoker & Co Registered Accountants Abacus House 367 Blandford Road Beckenham, Kent BR3 4NW 20 January 2025

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Berkshire Animal Connection Centre Berkshire Animal Connection Centre Berkshire Animal Connection Centre Year ending 31 May 2024 Year ending 31 May 2024
Statement of Financial Activities
For the year to 31 May 2024
2024 – Year 2023 - Year
Notes Unrestricted
Restricted		 Total Unrestricted
Restricted		 Total
£
£		 £ £
£		 £
Income
General Grant 1 13,500
-		 13,500 -
-		 -
Grants for specific projects - 3,600
Donations and gifts 41,935
-		 41,935 29,571
-		 29,571
Gift aid 7,529
-		 7,529 4,519
-		 4,519
Events income 2,782
-		 2,782 -
-		 -
_
_		 _ _
_		 _
65,746
-		 65,746 34,090
3,600		 37,690
Other Income
Miscellaneous income -
-		 - -
-		 -
_
_		 _ _
_		 _
65,746
-		 65,746 34,090
3,600		 37,690
Expenditure
On Raising Funds
Indirect fund-raising costs (-)
(-)		 (-) (-)
(-)		 (-)
Charitable activities:
Animal welfare (27,644)
(-)		 (27,644) (11,933)
(-)		 (11,933)
Rent and services (24,000)
(-)		 (24,000) (24,000)
(-)		 (24,000)
Administration expenses (3,308)
(-)		 (3,308) (1,777)
(-)		 (1,777)
__
_		 __ __
_		 __
Total Expenditure (54,952)
(-)		 (54,952) (37,710)
(-)		 (37,710)
__
_		 __ __
_		 __
Net (deficit) income 9 10,794
-		 10,794 (3,620)
3,600		 (20)
Total funds b/fwd (1,939)
-		 (1,939) 1,681
-		 1,681
_
_		 _ _
_		 _
Total funds carried forward 8,855
-		 8,855 (1,939)
3,600		 1,661
_
__ _ _ __
_
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Berkshire Animal Connection Centre Year ending 31 May 2024
Balance Sheet
At 31 May 2024
Notes 2024 2023
£ £ £ £
Current Assets
Debtors 6 - -
Cash at bank and in hand 13,055 2,561
_ _
13,055 2,561
Liabilities
Creditors: amounts falling due within one year 7 (600) (900)
_____ _____
Net current assets 12,455 1,681
_ _
Net assets 12,455 1,681
_ _
Funds of the charity
Restricted income funds 9 3,600 3,600
Unrestricted income funds 9 8,855 (1,939)
_ _
Total charity funds 12,455 1,681
_ _

The director’s statements required by Sections 475(2) and (3) are shown on the following page, which forms part of this Balance Sheet.

The notes on pages 1 to 14 form an integral part of these financial statements.

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Berkshire Animal Connection Centre

Year ending 31 May 2024

Director’s statement required by Sections 475(2) and (3) For the year ended 31 May 2024

In approving these financial statements as director of the company, I hereby confirm:

These financial statements have been prepared in accordance with the provisions applicable to small companies subject to small Companies regime and in accordance with FRS 102 SORP.

The financial statements were approved by the board on 20 January 2025 and signed on its behalf by

Mrs Fiona Graham Director

Registration number 12618173

The notes on pages 1 to 14 form an integral part of these financial statements.

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Berkshire Animal Connection Centre

Year ending 31 May 2024

Notes to the Accounts

1. Basis of preparation and accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The accounts have been prepared in accordance with:

The 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 of Ireland (FRS102) issued on 16 July 2014

And with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) and with the Charities Act 2011.

Preparation of accounts on a going concern basis

The Trustees assessment is that the charitable company is a going concern and accounts have been prepared on that basis.

Income recognition policies

Items of income are recognised and included in the accounts when all of the following criteria are met:

The charity has entitlement to the funds

Any performance conditions attached to the item of income have been met or are fully within the control of the charity

There is sufficient certainty that receipt of the income is considered probable; and the amount can be measured reliably.

For legacies, entitlement is taken as the earlier of:

The date on which the charitable company is aware that probate has been granted;

The estate has been finalised and notification has been made by the executor to the trust that a distribution will be made; or

When a distribution is received from the estate.

Receipt of a legacy, in whole or part is only considered probable when the amount can be measured reliably and the charitable company has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charitable company or the charitable company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

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Berkshire Animal Connection Centre

Year ending 31 May 2024

Notes to the Accounts (Continued)

Donated services

Donated goods and services are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the item is probable and the economic benefit can be measured reliably.

Leases

Assets acquired under finance leases are capitalised and the outstanding future lease obligations are shown in creditors. Operating lease rentals are charged to the profit and loss account on a straight-line basis over the period of the lease.

Fund Accounting

Unrestricted funds are available for use at the discretion of the directors in furtherance of the general objectives of the charitable company. Restricted funds are subjected to specific restrictions on their expenditure imposed by the donor.

Taxation

The charge for taxation is based on the taxable profit for the year that is not covered by the Company’s tax exemption with HM Revenue & Customs.

Income

Donations are accounted for as income once the Charitable company has received the amount of the donation in the form of cash, cheque or bank transfer. Intangible income is valued at the cost of provision by the relevant 3[rd] party or where this information is not available, at Directors’ estimate.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model.

Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred,

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----- Start of picture text -----
Berkshire Animal Connection Centre Year ending 31 May 2024
it is recognised as deferred income and not deducted from the carrying amount of the
asset.
Under the performance model, where the grant does not impose specified future
performance-related conditions on the recipient, it is recognised in income when the
grant proceeds are received or receivable. Where the grant does impose specified
future performance-related conditions on the recipient, it is recognised in income only
when the performance-related conditions have been met.
Where grants received are prior to satisfying the revenue recognition criteria, they are
recognised as a liability.
2 Income and expenditure 2023 2022
Independent examiners fee £600 £600
3. Directors’ and Trustees’ Remuneration
The directors received no remuneration from the charity in this accounting year (2022
nil).
4 Staff numbers and costs
The Company employed no staff in the year ended 31 [st ] May 2024 (2023 none).
5. Taxation
The Company did not generate a taxable profit in the year.
6.Debtors
2024 2023
£ £
Gift Aid - -
__ _
- -
 ___
----- End of picture text -----

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Berkshire Animal Connection Centre
Year ending 31 May 2024
14
7. Creditors: amounts falling due within one year
2024
2026
£
£
Accruals
600
900
__
_
600
900
__
_
8. Share Capital
The Company is a private company, limited by guarantee and therefore has no share
capital.
9 Reserves
Restricted Unrestricted Total
As at 1 June 2023 3,600 (1,939) 1,661
Surplus/ (Deficit) for the year - 10,794 10,794
_ _
As at 31 May 2024 3,600 8,855 12,455
_ _ ___
10 Related Party Disclosures
Being a charitable organisation, several of the Directors and Trustees have made
donations in cash to the Company in the year.