CHARITY REGISTRATION F4UF¥IBV.R.. I199D97 The Dian Plant Animal Charity CIO Unaudited Financial Statements 5 April 2024 ON MURKETT C.hartcred 3ceountants Rad0 Floiise R1wclon TeiT¢i¢e Ashby de Icl 7.oiich Lcicc51ei'411ire LF.65 fjCIN
The Dian Plant Animal Charity CIO Financial Statements Year ended 5 Aprll 2024 Page Trustees, aniiual report Independent examiner's report lo the triistees Sialemenl of f)nancial activities Statement of assets and liabililics Statemei)t of cash flow5 Notes lo th¢ fiiiai)cial Statements
P£e I The Dian Plant Animal Charltv CIO Tru5tees' Annual Report Year ended S Aprll 2024 Thc trii¥lC¢S present thcir r¢poTI and ihc iinaiidiied fii)artcial siaicnicnts of tlic cliariiy for the y¢ar cndcd 5 April ?024. Reference and gdmini%trAtiTre detalls Registered charily nAme The Dian pl1t Animal ChaTlt)' CIO Charity re%islratlon number 1199Q97 Prinelp41 office L.IlaL Cottage Oldcasile SY14 7A(i The trustees AnihLd Goiild BLyaii Hallow5 Micliacl.Jt)hrt Lca Pai'kin Nadinc Page (Resigned 13 June 20231 Independent Lxamlner A W Stdnl l.'CA Rawdon Hoiisc Rawdon TeTf<lCC Ashb dc la Zoiich Lei¢wsicrsliire LE6$ 2CIN S¢ructure governDnce hnd management The charity wa5 TegistCTC(l tt1 Charitable IncoTporu¢ed Or¥ani5alion ICTOI 26 May 2022 and is govcrned by a con%tittilion of the S4i11i¥ dic t¢ TTlJ51e¢s ale legally rLspon5ibl¢ lor th¢ governancc and Lnanageni¢nl of tlic Lharity. Objectives fjnd A¢tLVRties ThL objccls ol- the charily arc specifically. restiicicd to ihc promolion of 5ULh charit(Ible piirpo%cs fnr ihc public bcncfil X tlie trnEt¢c% %hall Iliink fil, biii not liniil¢d iu Ilie advanceincnl of Hnim¢il elfaT¢ and sucli other purp05C5 rceognised frorn lime to tijne by law as chariluble, Achievements aTbd performance Up unlil 5 October 2023, the cliai'iry was di)TniaDt. ()n rhai tlaii, linder an Assei Transfer AbFrcLmeiil, the as5Cts of Tlie Dian l)lant Aniinal Lhariti, l¢h¢?riiy niiinber 11840841 Ivere ircTrnsferrcd lo Ihi5 LIO. The Charity coniiniics 11) tiind lh¥ carL of Ihc liL)Yses in aLLordanLe with the of ilic Lk)le Mrs T)ian Plant. The Irusiees Lan al%() awar(I ddt]aiions 10 UK r¢¥T151¥rLd LliariiiLs in Ilic tield of anirnlll wtlfare. No donation5 weTe made diiTing thc period.
P3ge 2
The Dian Plant Animal Charity CIO
Triistees, Annual Report 1¢Trftiir1f1Ij
Y¢Ar ended 5 April 2024
FinAncl#l Tevlew
The main source of annual in¢oiMe for th¢ chaTlty, wab Ihc rLiiial of land and premises to Gordon Planl (Services}
Limited.
Funds which are iioi r¢quir¢il lor iinrncdidte use liiicliidiiib Iliose Iwliicli will be requircd foi use al a fiiturc dalcl
nJust be plared oil d¢poslt OT Invesicd until needed.
The Trtjqiees liai'e considered rlic nccd for a rtsernjcs policy. It woiild en511r¢ Ilicy hdve lffIcient funds
earniarked for the horsLs and also cnabl¥ Ihein to clearlv i(ILntify ilic siirplus Iliat Ilic), can iise as distributable
ruhds. W'hen Ilie Irservcs poliLy IV4s SLI. IliirL wei-¢ iiiiie Iiors¢s 10 carc lor al a ¢o%l ol. ToiJgl)ly Ll 00.00(l a y¢ar,
tlJe aveia¥e Iife5pan wag 14 years. 11
Pgge 3 The Dirdn Plant Animal Charity CIO Independent Examinerls Report to the Trustees of The Dian Plant Animal Charity CIO Year ended S April 2024 I rcpori to Ihc triLStccs on My eNaniinaiion or (he finan¢isl 51atcrnenls olThe r)ian Plant Animal C.haHty C.10 I'ihe charity,) for thc ycar cnded 5 April 2024. Responsibilities and basis of report As th¢ tnisrees of tlje cliariiy yoii arc respan%ible for Ilic prep2ration of lh¢ financial slateiiieiils in 80[dancC with thc rLqiiireinenis of the C'lijrities Aci 2011 I'd)e Acl'l. I'eport in rcspcct of Iny ¢xarninaiion of IhL charifv's financial 5131emcnis caTricd oiit uDd¢T scclion 145 of ili¢ 2011 Aci and In Larrying oiii niy ¢xaininJiion I havc folloi¥cd all Ihc api)Iicablc DirectlOD5 Lyiven by ¢he Cli3riry Commi%sion iirjdcr seciion 1451)Ilbl of the Act. Independent examiner s slatemenl Sincc Ilic cliJriiy's gr05s JnLUm¢ excceded £2511,1100 youi. Cxilniiiicr m1151 bc a meinbcr ol'2 body lisicd itj geLIIOII 145 of Ihc ?01 l Act. I confirim Ihal l Am qilirICd io iindcrruke tliL ¥xaminalion becaL)sc l ain a nicmbii of thc In5titul¢ of ChartLr¢d Accoiinianls in Eiigland cind Wales IILAI=.Wl, whieh is one of IhL lisied bodies. I havc con)pleled n)y exaiiiiivatioii. l Lonfirrn Ilidi no matCTial matters havc coin¢ io my JiieDiion in connection itli Ihc cxaminalioll givinby Iiie c2usL lo believc Ihat in any maierial respect.. a¢¢ountinbT r¢¢ords iTr¢re not kcpt iii respccl af tlie charity as reqiiired by Section 130 of the Aci. or th¢ fiD£in¢ial statemcnis do not accord wjili those rccords., OT tlic fiiian¢ial stalcinent% do not comply iviih ilic applicJble requir¢niet)ts conccining th¢ fonn and cvnlcnl of arctsunls sel out sn Il)e Cliarilics IAcci)Iiiiis nL1 R¥porlsl Regulalions 2UU8 other than any rcqLiifcniL'ni tli)t Ilie accounts give a 'ttue and faii-' view wliiili i5 not a Inatter considercd as parl of an indcpcndLni exarninaiion. I hayc no conccrn¥ and liai'c comc across no othcr inalters in connccliun with Ilie e¥amination lo wliicli ntienison shoiild bc drawn in this report in ordcr 10 enablc a propcr iiiideTStaiiding ufihL accoiint5 to br r¢ached. A W Slant FCA Indcpendenl Examiner Rawdon House Rawdot] Terrace A%hbv de IJ ZviJLh LL65 2ON 29 Nov 24
P¥&v¢ 4 The Dian Plant Anlmal Charity CIO statement of Financial Aetiviti¢s year ended S April 2024 Year to 5 Apr 24 Endolwllent ftind5 Unreslrictcd ftinds Total funds Income aNd endtswment5 Investnieni Income Other inconie 40,989 8,2112 40,9¥9 1,1126,494 3.867,484 1,818,291 3,8 IX,293 Total in¢ome 49.191 Expenditure Expenditiire on ¢h#ritsble aciivities Total e%pendlture 37,1187 37,087 37,087 37,087 Net income and net movemeni In fund% 12,104 3.81 R,293 3,113O,397 Re¢•thcllSatlon of funds Total tsnds bToiigTlit fonvard Tot41 fund5 carried forword 12.104 3,818,293 3,1130,397 Thc %tstcmcnl of financial uctiviiies incliides all gains and lossLs recogtllsed in ihc year. All iOn)e and expenditiire dcrive from continuingr aLlivities. Tht ¢¢5 p*g¢$ 7 10 l I lorm pari ofthe%i' finxibrial sllii¢illeni%.
Pa%e 5 The Dfian Plant Animal Charity CIO Statement of Assets and Liabilities 5 April 2024 2a24 Notc Fixed 4s5et5 590,000 Curreni assets Cabh at bank and irt hand 3.242,221 Credltor5: amounts falling due wlthirh okne ycar 13 1,1$24 Net current #$sets 3,240,397 Total assets less current liobilitles 3,1110.397 3,830,397 N¢t 9ssets Funds ofthe charity Endowmcnl ftinds UnT¢slri¢i¢d fiinds 3018,293 12,104 Total charitj fund5 14 3.830,397 These finan¢ial siarcmcnt5 wefL appTov¢d by tht board of tnjsiccs #nd aiithorised for issue on 29 Nov 24. and are signed on behalf of thc bUd by.. 1Sryan Ilallows Tnisiec I'he nole4 pages 7 ID I I form pil'i of thc5f tIiLgniial 51alv)ii¢nr5.
Pag¢ 6 The Dian Plant Animal Chyérity CIO Statement of Ca$h Flows Year ended 5 April 2024 2024 Cash IIow5 from optr8tinR activIti¢S Nel income 3030,397 Dividcnds, iiilcrc%L and rents from inv¢stmenrs Accrued cxpenscs Cash generatcd from operatiorts Ncl cash from operating aclivilics (40.9891 11124 3,791,232 3,791 J32 Cash IIoiv5 from invesiing Actlvltle5 Dividcnds. interest and rEniS. froiii investincnls Piircliasc5 ofuihtr inv¢siiiieni$ 40,989 1590.000) 1549,lJl 11 lyet cash iised in inv¥stiiig actiwilics Net In¢reAst In ¢8sh and L2$11 equl%'alent5 Cash and casb e4uivalent5 at be%inning of y¢Ar C¥sh and cash ¥qyiv&lents 91 eDd ol year 3,242,221 3,242,221 The un page5 7 to 11 lorm pthrt ot tbt5¢ lininelnl irutemothis.
Pa%e 7 The Dian Plant Anlmal Charity CIO Not¢5 to the Flnancial Statements Year end¢d 5 April 2024 Ceneral inforrnatlthn The Lharily is a Pilblic bencfil ¢ftiry' and a registcred Cliariiable Incorporat¢d Organisalion in Eiigland and Walcs. Tlie addTeSS of ihe PTincipul offic¢ is Lilac Cotiage. Old¥astle, Mdlpas, SY14 7AG. Siotement ol compli40te These finaA¢ial %taiements have bccn pirpard in compliance iviili FR8 102, '1-he Finattcial iieportin standard applicable in thL UK aiid the Repiiblic of Ireland,. Ilic Stal¢nnI of Recoinnicnded Practic¢ appli¢able 10 cl)ariii¢s prtparjng thcir atcounls in accordance wilh ih¢ Financial RepoTtinM StandaTd applicable in th¢ UK and Rcpiiblic of Treland IFRS 102IICli8riti¢s SORP IFRS 10211 and tlic Charities Act 2011. AceounlihR policie$ Gross income ID Dcccmber 2017, Ihe Charity Commission foi. b.ngland and W<2les IlIld guidancc iiuie CC32, 'Ind¢pcndcnt examinatiun vt. cljaiity a¢coiinlS". Dircclion5 aiid guidanct for cxaniiller5'. This guidance statcs thai 'Lrros& 2nLvine 15 Ihc lolal in¢on)e as sliown in the SOFA preparcd in accordancc with Ihc appliLablL SORP biit ¢xiliides tlic receipt of any cndowmeDI" TIIIS gTiiidance has bccn laken into accoiint iii dccidins Ihai tlie chaiiiy'% iiicome is bclow. Ihc aiidit Ihresliuld ajid th31 Ilierefore an Independcni cxaiiii112tion is is applicable. Tlie inconic releivcd of £.4,826,495 rcprtsents thc ifAfLsfer of &%%eL8 from Ibe Dsan Pl)ni Animal Chaiiry Inoie 51. Basis of preparatlon The r)naDcial statcmenis liave been i)r¢pared on Ilie hi4tOTic21 co%i basis. a% Inodified by the iEvalualioD of Lerlain financial and liabilitics and inv¢simeiit PTvperlies iii¢asiit¢d ai fair vali1¢ thrtsuBli inLoiiie or ¢KpeLidi1u. Colng coneern Th¢ TnL8l¢cs have con5ider¢d Ilic cliarity's ability lo contittu¢ a& a Boin¥ ¢oncem. The chattty hrls sufficient ¢xsh rc%thurccs 10 fund Ihe iare and welfarc oftlie hoT%CS for thc nexr 12 months. AS sueh. th¢ Tnjsiees hjve kcn a r¢asoncd view that Ilie chariiy will CDnlinue as a goin67 Loncern. Jud%emenls #nd key sourf e5 of estimation urbceriainty Thc prcparation of ilic fkD41n¢idl siare&nciil% i-eqiiirLs in<iiiAgetncnt 10 makc jiidgeinents, esrimatC5 and assuinptlOll5 Ihal aeLl Ilie aiiiokinis reporrcd. -l.hcse c%iiniarc% Judyeineiils arc Loniinually reviewLd and are ba5cd oil Lxperiencc and other lacror5. iiILludin¥ expect#tions of fuiure cvcnls Ihat ar¢ believed lo bc reasonabli iindci- rhe circiin)sianccs. Fund a¢countin% Unrestricted fiiiids are availablt tor u5C at tIiL discTCtion ol. Ihe IriLslc¢s to ftirrlier any of Ihe charity5 purposcs. Rcsiri¢led ftinds aTC siibjccled lo rtslritiians on thcir expenditkiTC declar¢d by Ihe donor or ihrou8h Ihc Icrnis of Jti appeal, and fall tiiio one ot. two gub-cla%se5'. T¢siricted iiicoine ftinds or endowmcni funds.
PY4%t 8 The Dian Plant Animal Charity CIO Notes to the FiDancial Statements iiuJirlJiiied) Year eDded 5 April 21124 ActountinE poliLie5 (MJJliNudl Incoming resources All income is included in th¢ statemcni of financial aciivilics wn cnliilement has passed to tlie charity. it Is probdble Ihal Ilic ¢¢onoinic beiictits associalcd with Ilic transaction will flow io the chariiy and ihc ait)OEini can bc rclibly mcasuird. ThL folloiviDbi specLfi¢ policies are applicd to pllrticulai Ldle8OTies ol- income.. in¢omc doiialions or gratlL% is TecognisLd wh¢n Iliere 1$ evidencc of eniiilemctli 10 tlie gift, r¢c¢ipi is probablc and lis amounl ian b¢ medSIITed r¢liably. legacy income i5 fccobTtJised wlwn receipt 15 probablc and entitlement is esiablishd. Resources expended Exp¢ndiiurc is recogni5td on an l& LLriials ba%1% as a liabilit), 1% incurrcd. ExpenditUTC includes any V AT wliicli ¢atJDOt bc fiilly rccovered, and is classificd undcr lieadinbT% of thc stat¢ment of financial activities to which it r¢latcs'. cxpcndiiure o)) raising funds iiicliides Ihc Losls of all thiidrai5ing Jciiviiies. evciits, non<hariiable trading acliviti¢s, and Ihe sale of donaicd goods. cxpcndiiiire on Chariiablc aclivities incliides all co%is incurred bv 2 cliarity Èn uiideriaking a¢iiviiies Iliat furihcr ils charitablc alin8 for Ihe bencfil of its bciieficiaries, in¢liiding thosc suppoi'l ¢0sls atjd costs r¢121inby 10 Ilie governance of Ilic chariry apportioned lo cl)aritable activities. otlier expenditurc includes all expenditkii¢ that is neither rclaied 10 raising funds for the charity nor part of ils cxpcndittire OD chariiablc aciivities. AII cos15 arc allocaied io Lxpendirurc categoi-ics refleLiiiig the of Ili¢ rc4()iuLe. Dtrccl costs attribulable to a singlc activity arc allocaicd dii'eLtly lo Ilni aciivily. Shared coslE arc approrlioned bctwccn Ihc acuvities Ilicy coniribuic lo on J reLIE)ablc, jLi81ilIttbC Lind corL%isleiil basi5. Investment property Tlie invcsliiiLnt property wa5 Inltially recordcd at 115 Tnarkei valve. Inve$imeni In¢ome Unrestriclcd Total D'und$ Flinds 2024 Income from inv¢simcnl PTop¢riies 40.989 40,989 Other incorne Unrcslricred Endomrynent Total Fund5 Fiinds Funds 2024 Transfcr of oss¢ts fi'om The Dign Plani Animal Chdrily 8,2r)2 3.81 R,293 3,826,495
Page 9 The Dian Plant Animal Charity CIO Notes to the Financial Statements (eDDEiN4¢d) Year ended 5 April 2024 Othtr incomt Icnitiiiiit¢d} Undcr an Asset Transfer AbreeTncnt dal¢d S OLiob¢i' 2023. all of ihc Jssets, liabililies and undcTtakinES wcrc transferred froill Tlic Dian Plaiil Animal QhaTIty. Expenditure on charit9ble activitles by fund t}ye Unrestricted Total Funds Fond5 2024 Aniinal care Siippon cosis 27.599 9,48 27,599 9,488 37.087 37,087 Expenditure on chxritable acÉiiltie$ bv activit>. type undertakcn d1r¢cily Support costs TotAI tslld$ 2024 Anitnal ¢ar¢ GoveTnance costs 27,599 9,48 9,488 37,087 27,599 9,488 Analysis of support ¢osts Analysis of support costs activity TotY412024 Govcrnance Costs 9,488 9,416¥ Independent ex9rnination fe¢$ Year to 5Apr24 Fccs payablL' 10 th¢ independ¢DI exan)inLJ' for.. Indcpciidcnl exanyNiiioTh of tliL fina11cial siatcinciils 1,824 10. Siaff to$*$ Th¢ avcra&ie liead coiinl of einployees dilring Ilic year wa5 Nil. No employee received employee bcnLfiis ofinore 1113n £60,nllll diiring the ycar12021.. Nill.
Page lil The Dian Plant Animal Charity CIO Notes to the Financiol Statements (LiJJifiJiuvrf) Year ended 5 April 2024 I l. I'ru$tee remun¢ratiDn and expcn5es During the period. the tTUStLes did noi TE¢cive any cJnolumcnlS. During The pcriod, Ihe triisrecs did noi inciir aiiy cxpenscs. 12. Investments Investment propertl¢s Cost or valuation Al 6 April 2fl23 Additjons 590,000 At 5,Iprtl 2024 InJpalrm¢nt At 6 April 2023 and 5 April 2024 Carrying amount At 5 April 21124 590,000 590,OOIJ All iiivesrments shown abovc are lield ai valuaiion. Investmek)¢ properties Thc invcstmenl property ¢on>LsI5 of offices, car parkin¥ and oiher lllnd siiiiat¢d at IlThitchurclJ Road, Newhall. Nantwi¢h CW5 XDN. The valuation was prcpared iii mai.ch 2020 by P D Lewis BSL IHon%l MRIC.S of J Bradburn Price & L'o, 14116 ChegieT Sir¢¢L Mold. Flin1511ire CH7 1 WG, whoc I re indcpcndcnl valu¢rs. The ba515 of valuatioii was in accordance with Ille RIC S Valii&iion Global Standards, being 'ihc ¢%tiJnated amount for wluch an assci or lisbiliiy shoiild cxch3n¥L on illi valiialion dalc b¢N¥¢cn a willing biiyer and a williiig 5¢11Yr in an arn)'s leDg¢h Iran%aciioii afier proper marketing Rnd whcrc tlic panies had each acted knowledgiLable. prudently and without LuiDpul3ion ThL bcncficial intcre51 In Ihe proi)erty was Iransfcrred from Thc t)ian Plani aidriiy ICIOI uDdcr the A&set Transfcr dclted 5 Ociober 2D23. 13. Cr¥ditor$: amounts f%Llling dut within one }'ear 2024 A¢rruals and defcrred income 1.¥24 14. Analysls of charltAble funds Unrtstrieted funds At 6 Api'il 2023 Al Expcnditure 5 Aprll 2024 InLom¢ Gener21 fijnds 49,191 137,tJ%71 12,104
Page 11 The Dian Plant Animal Charity CIO Notes to the Financial Statement5 (I'trjtlirttied) Year ended 5 April 2024 14. Analysis DI charitable fhhnds ([pnllJlNerfJ EDdowmtAt fund5 Ai 6 April 2n23 At F.xpcndinire S ApTiI 2024 3118,293 Incomc l.%pendablc EndowtnLnl blind 3,818,293 IS. Analysis of nel Thssets between funds Unresirictcd Fndownent Total Funds Fund5 Fiinds 2024 590,OOIJ 3,242.221 11,8241 J,830,397 Tanpiblc fixed 8sset5 Ciurenl asscl Crediior5 Ic55 Ihan l y¢ar Yet assets 590,000 3228,291 13.9?8 11,8241 12,104 3,818,293 16. An*lysis ol'ehange$ in net del)t At 5 Aprll 2024 Ai fi April 2n23 Co$h flows Lash at bank and in hand 3,242,221 3,242,211