Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 April 2024
for
Whispaws Animal Sanctuary
Whispaws Animal Sanctuary
Contents of the Financial Statements for the Year Ended 30 April 2024
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Statement of Financial Position | 5 |
| Notes to the Financial Statements | 6 to 10 |
| Detailed Statement of Financial Activities | 11 to 12 |
Whispaws Animal Sanctuary
Reference and Administrative Details for the Year Ended 30 April 2024
TRUSTEES Ms Emma Smith Chair Ms Sarah Mustafa Trustee Mr Alexander Watt Trustee (appointed 2.5.23) Mr Nicola del Rio Trustee (appointed 2.5.23)
PRINCIPAL ADDRESS
PRINCIPAL ADDRESS 113 Romford Road London E154LY REGISTERED CHARITY 1202887 NUMBER
INDEPENDENT EXAMINER Quilfords Limited Chartered Certified Accountants 113 Romford Road London E15 4LY
Page 1
Whispaws Animal Sanctuary
Report of the Trustees for the Year Ended 30 April 2024
The trustees present their report with the financial statements of the charity for the year ended 30 April 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
FINANCIAL REVIEW
Funds in surplus
The charity received income of £27,497 (2023: £22,730 ) during the year. After outgoing expenses of £23,876 (2023: £23,040), the charity was left with a surplus of £3,621 ( 2023: deficit £310) for the year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Approved by order of the board of trustees on ............................................. and signed on its behalf 21st January 2025 by:
............................................................ Ms Emma Smith - Trustee
Page 2
Independent Examiner's Report to the Trustees of Whispaws Animal Sanctuary
Independent examiner's report to the trustees of Whispaws Animal Sanctuary
I report to the charity trustees on my examination of the accounts of Whispaws Animal Sanctuary (the Trust) for the year ended 30 April 2024.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's 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 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Askir Ali
Quilfords Limited Chartered Certified Accountants 113 Romford Road London E15 4LY
23/01/2025 Date: .............................................
Page 3
Whispaws Animal Sanctuary
Statement of Financial Activities for the Year Ended 30 April 2024
| Period | |||
|---|---|---|---|
| 1.4.22 | |||
| Year Ended | to | ||
| 30.4.24 | 30.4.23 | ||
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 27,473 | 22,730 | |
| Other income | 24 | - | |
| Total | 27,497 | 22,730 | |
| EXPENDITURE ON | |||
| Raising funds | 2 | 14,863 | 14,351 |
| Charitable activities | |||
| Raising funds | |||
| 3,361 | 3,197 | ||
| Other | 5,652 | 5,492 | |
| Total | 23,876 | 23,040 | |
| NET INCOME/(EXPENDITURE) | 3,621 | (310) | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 1,103 | 1,413 | |
| TOTAL FUNDS CARRIED FORWARD | 4,724 | 1,103 |
The notes form part of these financial statements
Page 4
Whispaws Animal Sanctuary
Statement of Financial Position 30 April 2024
| 30.4.24 | 30.4.23 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 5 | 2,100 | 2,100 |
| CURRENT ASSETS | |||
| Cash at bank | 3,824 | 203 | |
| CREDITORS | |||
| Amounts falling due within one year | 6 | (1,200) | (1,200) |
| NET CURRENT ASSETS | 2,624 | (997) | |
| TOTAL ASSETS LESS CURRENT | |||
| LIABILITIES | 4,724 | 1,103 | |
| NET ASSETS | 4,724 | 1,103 | |
| FUNDS | 7 | ||
| Unrestricted funds | 4,724 | 1,103 | |
| TOTAL FUNDS | 4,724 | 1,103 |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 21st January 2025
.............................................
Ms Emma Smith - Trustee
The notes form part of these financial statements
Page 5
Whispaws Animal Sanctuary
Notes to the Financial Statements for the Year Ended 30 April 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page 6
continued...
Whispaws Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 April 2024
2. RAISING FUNDS
Raising donations and legacies
| Year Ended 30.4.24 £ Support costs 14,863 |
Period 1.4.22 to 30.4.23 £ 14,351 |
|---|---|
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 April 2024 nor for the period ended 30 April 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 April 2024 nor for the period ended 30 April 2023.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 22,730 |
| EXPENDITURE ON | |
| Raising funds | 14,351 |
| Charitable activities | |
| Raising funds | |
| 3,197 | |
| Other | 5,492 |
| Total | 23,040 |
| NET INCOME/(EXPENDITURE) | (310) |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 1,413 |
Page 7
continued...
Whispaws Animal Sanctuary
Notes to the Financial Statements - continued
for the Year Ended 30 April 2024
| 4. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - | |
|---|---|---|---|---|
| continued | ||||
| Unrestricted | ||||
| fund | ||||
| £ | ||||
| TOTAL FUNDS CARRIED FORWARD | 1,103 | |||
| 5. | TANGIBLE FIXED ASSETS | |||
| Motor | ||||
| vehicles | ||||
| £ | ||||
| COST | ||||
| At 1 May 2023 and 30 April 2024 | 2,100 | |||
| NET BOOK VALUE | ||||
| At 30 April 2024 | 2,100 | |||
| At 30 April 2023 | 2,100 | |||
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 30.4.24 | 30.4.23 | |||
| £ | £ | |||
| Other creditors | 1,200 | 1,200 | ||
| 7. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.5.23 | in funds | 30.4.24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 1,103 | 3,621 | 4,724 | |
| TOTAL FUNDS | 1,103 | 3,621 | 4,724 |
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continued...
Whispaws Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 April 2024
7. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement |
|---|---|---|
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 27,497 |
(23,876) | 3,621 |
| TOTAL FUNDS 27,497 |
(23,876) | 3,621 |
| Comparatives for movement in funds | ||
| Net | ||
| movement | At | |
| At 1.4.22 | in funds | 30.4.23 |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 1,413 |
(310) | 1,103 |
| TOTAL FUNDS 1,413 |
(310) | 1,103 |
| Comparative net movement in funds, included in the above are as follows: | ||
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds | ||
| General fund 22,730 |
(23,040) | (310) |
| TOTAL FUNDS 22,730 |
(23,040) | (310) |
Page 9
continued...
Whispaws Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 30 April 2024
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 April 2024.
Page 10
Whispaws Animal Sanctuary
Detailed Statement of Financial Activities for the Year Ended 30 April 2024
| Detailed Statement of Financial Activities for the Year Ended 30 April 2024 |
||
|---|---|---|
| Period | ||
| 1.4.22 | ||
| Year Ended | to | |
| 30.4.24 | 30.4.23 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 27,473 | 22,730 |
| Other income | ||
| Bank interest receivable | 24 | - |
| Total incoming resources | 27,497 | 22,730 |
| EXPENDITURE | ||
| Charitable activities | ||
| Animal feed supplies | 2,514 | 1,853 |
| Veterinary Care | 437 | 1,205 |
| Vaccines & Medication | 410 | 139 |
| 3,361 | 3,197 | |
| Support costs | ||
| Other | ||
| Light and heat | 819 | 1,335 |
| Telephone | 596 | 580 |
| Travel and subsistence | 681 | - |
| Rent | 566 | - |
| Repairs and maintenance | 8,160 | 7,656 |
| Cleaning | - | 192 |
| Website charges | 313 | - |
| Card machine charges | 174 | 234 |
| Council tax | - | 567 |
| Professional fee | 400 | - |
| Subscription fee | 165 | - |
| Equipment expensed | - | 603 |
| Legal fees | 600 | - |
| Vehicle running costs | 1,664 | 2,773 |
| Carried forward | 14,138 | 13,940 |
This page does not form part of the statutory financial statements
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Whispaws Animal Sanctuary
Detailed Statement of Financial Activities for the Year Ended 30 April 2024
| Detailed Statement of Financial Activities for the Year Ended 30 April 2024 |
||
|---|---|---|
| Period | ||
| 1.4.22 | ||
| Year Ended | to | |
| 30.4.24 | 30.4.23 | |
| £ | £ | |
| Other | ||
| Brought forward | 14,138 | 13,940 |
| Foreign exchange fluctuation | 6 | (253) |
| Wages & Salaries | 5,652 | 5,492 |
| Bank Charges | 1 | 4 |
| Insurance | 71 | - |
| Printing, postage & stationery | 16 | - |
| Volunteer costs | 91 | - |
| 19,975 | 19,183 | |
| Governance costs | ||
| Accountancy and legal fees | 540 | 660 |
| Total resources expended | 23,876 | 23,040 |
| Net income/(expenditure) | 3,621 | (310) |
This page does not form part of the statutory financial statements
Page 12