2022-12-31-accounts

			Page
Trustees'	report		1-7
independent auditor's		report	8-12
Statement	offinancial	activities	13
Balance sheet			14
Statement	ofcash flows		15
Notes to	the financial	statements	16-27

Trustees	Mr D Lott
	Ms LAmies
	Ms G Dorman
	Ms B Davis
	Ms S Collier
	Ms C Pope
	Ms BHarvey	(Appointed		17January 2023)
	Ms J Russell	(Appointed		17January 2023)
	Mr SJones (Appointed			17January 2023)
Charity number	205096
Principal address	174 - 176Ranvilles		Lane
	Stubbington
	Fareham
	Hampshire
	PO14 3EZ
Auditor	I eonard Gold	Chartered		Accountants
	Statutory Auditor
	24 Landport Terrace
	Portsmouth
	Hampshire
	England
	PO12RG
Bankers	Lloyds Bank Pic
	272 London Road
	Waterlooville
	Hampshire
	PO7 7HN
Solicitors	Warner Goodman		LLP
	8/9 College Place
	London Road
	Southam pton
	Hampshire
	SO152FF

Induction	and training	and training	and training	of	new trustees	new trustees	new trustees
On becoming		a trustee,		the	Society provides an information pack and makes a training				course	available.
Where appropriate,			mentoring			by an established trustee is also used for inducting and training				new	trustees.
Risk management
Charity risk		management			-	December 2022
The trustees		have	assessed			the major risks to which the charity is exposed, in particular				those		relating		to	the
specific operational			areas of			the	charity and its finances. The trustees believe that by		monitoring		reserve levels,				by
ensuring	that controls exist over						key financial systems, and by examining	the operational and business					risks	faced
by the charity, the trustees					have		established effective systems to mitigate those risks. These systems					include:
Risk							Action
1) Financial		fraud					a) Annual independent accounts audit
							b) Dual authorisation for online banking	and two signatures		required			for cheques
							c) Monthly reviews offinancial records
							d) Financial authority document detailing	levels of authority
2) Health	and safety						a) Documented policies
							b) Annual insurance maintained
							c) Effective maintenance ofequipment
							d) Independent audit ofhealth and safety at all sites
							e) Health and safety a primary agenda	item at all Trustee Board meetings
							f) Effective processes relating to Avian	Flu at the Animal Rescue Centre
3) Loss oftrustees							a) Ongoing membership and volunteer	programme
4) Loss of key members				ofstaff			a) Effective recruitment internal and external
							b) Development and training ofexisting	staff
							c) Opportunities for staff to cover for senior staff and		/or experience			different
							departments
4) Funds	deficit						a) Annual budgets set, reviewed monthly
							b) Diversified sources of income
							c) Ongoing fundraising activities
							d) Reserves policy aims to have six months reserves of non-sustainable
							income and reviewed annually

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
		Notes	2022 6	2022f	2022 F	2021 8	2021 6	2021 F
Income from:						Restated		Restated
Donations and
legacies		2	1,206,892		1,206,892	1,354,513		1,354,513
Charitable activities		3	67,967		67,967	73,629		73,629
Other trading activities		4	581,283	21,125	602,408	368,427	70,249	438,676
Investments		5	43,147		43,147	37,347		37,347
Total income			1,899,289	21,125	1,920,414	1,833,916	70,249	1,904,165
~E* da
Raising funds		6	308,390		308,390	260,340		260,340
Charitable activities		7	958,638	210	958,848	746,112	787	746,899
Taxation			5,000		5,000
Total expenditure			1,272,028	210	1,272,238	1,006,452	787	1,007,239
Net Income for	the year		627,261	20,915	648,176	827,464	69,462	896,926
Transfers			238,988	(238,988)
Net movement	in funds		866,249	(218,073)	648,176	827,464	69,462	896,926
Fund balances 2022	at 1 January		4 296 5Q5	260 729	4 557234	3,469,041	191,267	3,660,308
Fund balances at December 2022		31	5,162,754	42,656	5,205,410	4,296,505	260,729	4,557,234

			2022	2021
		Notes	6	6
Fixed assets
Tangible assets		12	2,023,125		1,812,546
Current assets
Stocks Debtors Cash at bank and in	hand	13 14	12,189 727,774 2,554,223	11,403 980,594 1,790,972
Creditors: amounts	falling due within		3,294,186	2,782,969
one year		15	(111,901)	(38,281)
Net current assets			3,182,285		2,744,688
Total assets less current liabilities			5,205,410		4,557,234
Income funds
Restricted funds		16	42,656		260,729
Unrestricted funds
Designated funds		17		260,823
General unrestricted	funds		5,162,754	4,035,682
			5,167,754		4,296,505
			5,205,410		4,557,234

				2022		2021
			Notes			8
Cash flows from operating		activities
Cash generated from operations			20		1,120,148		322,047
Investing	activities
Purchase	oftangible fixed assets			(400,044)		(49,603)
Proceeds	from disposal of	investments				5,412
Investment	income received			43,147		37,347
Net cash	used in investing	activities			(356,897)		(6,844)
Net cash	used in financing	activities
Net increase In cash and cash equivalents					763,251		315,203
Cash and	cash equivalents	at beginning	ofyear		1,790,972		1,475,769
Cash and	cash equivalents	at end of	year		2,554,223		1,790,972

useful liv	es on the following bases:
Freehold	land	not depreciated
Buildings		straight	line over 50years
Plant and	equipment	straight	line over 3to 5years
Motor vehicles		straight	line over 5years

		Unrestricted	Unrestricted
		funds	funds
		2022	2021
		E	E
Donations	and gifts	72,326	138,969
I egacies receivable		1,121,973	1,127,415
Government	grants		62,645
RSPCA Grant		10,000
Other		2,593	25,484
		1,206,892	1,354,513

		Animal	Animal
		welfare	welfare
		2022	2021
		E	E
			Restated
Animal	adoption fees	27,061	22,071
Boarding fees and police fees		33,589	38,454
Vet fees		7,317	13,104
		67,967	73,629

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		Funds	funds
					Restated		Restated
		2022	2022	2022	2021	2021	2021
		E	E	E	E.	E
Commercial	boarding	121,342		121,342	48,506		48,506
Fundraising	events	66,401	21,125	87,526	51,079	70,249	121,328
Shop income		393,540		393,540	268,842		268,842
Other trading	activities	581,283	21,125	602,408	368,427	70,249	438,676

								Unrestricted	Unrestricted
								funds	funds
								2022	2021
								6
	Rental income							41,790	37,075
	Income from unlisted			investments					120
	Interest receivable							1,357	152
								43,147	37,347
6	Expenditure on	raising funds
	Costs of raising	voluntary				Income
								Unrestricted	Unrestricted
								funds	funds
								2022	2021
									6
									Restated
	Costs of raising voluntary				income —statf costs			29,544	11,805
	Direct costs offundraising					activities		1,972	956
	Staff costs							129,578	128,570
	Goods for resale							581	554
	Rent, rates, water		and power					98,639	75,557
	Insurance							1,688	1,274
	Stationery, postage			and telephone				2,095	1,951
	Motor expenses	and		travel				1,088	54
	Maintenance and		repairs					3,584	4,510
	Refuse collection							6,710	4,805
	Bank and credit	charges						3,892	294
	Cleaning							768	2,559
	Advertising							364
	Miscellaneous expenses							804	547
	Allocated centrally		incurred			support and governance	costs	27,083	26,815
								308,390	260,340

			Animal	Animal
			welfare	welfare
			2022	2021
			6	8
				Restated
Staff costs			461,686	340,046
Depreciation and		impairment	101,577	20,784
Veterinary fees and drugs			25,618	105,040
Food			6,008	5,424
Rent, rates, water		and power	80,136	51,818
Insurance			(1,376)	1,080
Stationery, postage and telephone			1,659	1,350
Motor expenses	and travel		856	1,268
Maintenance and		repairs	27,853	52,953
Refuse collection			12,818	5,511
Cleaning			7,649	5,660
Clothing			2,646	1,491
Miscellaneous			10,931	4,184
Partial exemption		adjustment	19,847	34,804
Staff fundraising	costs		1,135
Profit on disposal		ofassets	87,888	5,261
Bad debts written		oif	1,044	500
			850,515	638,854
Share of support	costs (see note 8)		108,333	107,258
			958,848	746,899
Analysis by fund
Unrestricted funds			958,638	746,112
Restricted funds			210	787
			958,848	746,899

Support costs
			Unrestricted	Unrestricted
			funds	funds
			2022	2021
Staff costs			80,783	71,946
Insurance			3,337	2,754
Motor expenses	and travel		3,158	3,580
Telephone, postage and stationery Auditors remuneration			3,346 6,488	3,975 6,488
Legal and professional		fees	1,564	8,006
Repairs and maintenance			3,298	7,087
Miscellaneous	expenses		6,359	3,452
			108,333	107,258

The average monthly number ofemployees during the	year was:
	2022	2021
	Number	Number
	39	33
Employment costs	2022 6	2021 8
Wages and salaries	682,079	538,495
Social security costs	27,351	22,428
Other pension costs	11,738	9,521
	721,168	570,444

Tangible fixe	d assets
			Freehold land Building under		Plant and Motor	vehicles	Total
				construction	equipment
			E	E	E	E
Cost
At 1 January	2022		1,748,050	48,606 400,044	276,559	14,060	2,087,275 400,044
Additions Disposals			(77,145)		(65,676)		(142,821)
At 31 December 2022			1,670,905	448,650	210,883	14,060	2,344,498
Depreciation	and Impairment
At 1 January	2022		52,306		208,827	13,596	274,729
Depreciation	charged	in the year	58,780		42,333	464	101,577
Eliminated in	respect ofdisposals				(54,933)		(54,933)
At 31 December 2022			111,086		196,227	14,060	321,373
Carrying amount
At 31 December 2022			1,559,819	448,650	14,656		2,023,125
At 31 December 2021			1,695,744	48,606	67,732	464	1,812,546

the soci Stocks	ety.
						2022	2021
Medical	goods	and	goods	for	resale	12,189	11,403

14	Debtors
				2022	2021
	Amounts falling due		within one year:	6	6
	Trade debtors			3,166	2,215
	Legacy debtors			623,288	931,801
	Other debtors			7,289	34,597
	VAT			80,000
	Prepayments	and accrued income		14,031	11,981
				727,774	980,594
	There were no debtors due alter more than one year.
15	Creditors: amounts		falling due within one year	2022	2021
				F	6
	Other taxation	and social security		4,789	8,749
	Trade creditors			79,677	19,091
	Accruals and	deferred	income	22,435	10,441
	Corporation tax			5,000
				111.901	38.281

Iovement in funds
				Incoming	Resources
			At 01/01/22	resources	expended	Transfers	At 31/12/22
			F	6	F	6	F
Unrestricted funds
Unrestricted funds			4,035,682	1,899,289	(1,272,028)	499,811	5,162,754
Designated fund —Cattery fund Designated fund —Maintenance		fund	160,823 100,000		—	(160,823) ~700 000
			4,296,505	1,899,289	(1,272,028)	238,988	5,162,754
Restricted funds
Cattery fund Accumulated shelter fund Pond fund Case dog fund F block fund Cat fund —Brooks			223,988 11,820 13,073 3,778 8,070	15,000 1,578 4,547	(210)	(238,988)	11,820 13,073 3,568 9,648 4,547
			260,729	21,125	~210	~238 988	42,656
TOTAL FUNDS			4 557,234	1 920,414	~1,272 2387		5205,410
Comparative movement	in funds
Unrestricted funds
Unrestricted funds			3,208,218	1,833,916	(1,006,452)		4,035,682
Designated fund- Cattery fund Designated fund —Maintenance		fund	160,823 100 QQQ				160,823 100,000
			3,469,041	1,833,916	(1,006,452)		4,296,505
Restricted funds
Cattery fund Accumulated shelter fund			153,739 11,820	70,249			223,988 11,820
Pond fund			13,137		(64)		13,073
Case dog fund F block fund			3,778 8,793		~723		3,778 8,070
			191,267	70,249	787		260,729
TOTALFUNDS			3660308	1,904 165	1,007 175		4,557234

17	Analysis	of net assets between funds	of net assets between funds
			Unrestricted	Restricted	Totalfunds	Total funds
			funds	funds	31/12/2022	31/12/2021
					8
	Fixed assets		2,023, 125		2,023,125	1,812,546
	Current	assets	3,251,530	42,656	3,294,186	2,782,969
	Current	liabilities	(111,901)		(111,901)	(38,281)
			5,162,754	42,656	5,205,410	4,557,234

	2022	2021
	8	6
Within one year	43,750	54,167
Between two and five years	175,000	175,000
In over five years	40,105	83,854
	258,855	313,021

20	Cash generated from operations				2022 6	2021f
	Surplus for the year				648,176	896,926
	Adjustments for: Investment income recognised in statement		offinancial	activities	(43,147)	(37,347)
	Loss on disposal oftangible fixed assets Depreciation and impairment oftangible Taxation	fixed assets			87,888 101,577 5,000	13,097 20,784
	Movements in working capltah
	(Increase) in stocks				(786)	(244)
	Decrease/(increase) in debtors				332,820	(562,288)
	(Decrease) in creditors				(11,380)	(8,881)
	Cash generated from operations				1,120,148	322,047