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2022-12-31-accounts

Page
Trustees'
Report		 1-7
Independent Auditors' Report 8-10
Consolidated Statement of Financial Activities
Consolidated Balance Sheet 12
Chanty
Balance Sheet		 13
Consohdated Cashf low Statement 14
Chanty Cashflow Statement 16
Notes to the Financial Statements 16-26

Unrestricted Restricted 2022 2021
Funds Funds Totalfunds Totalfunds
Notes 6 6 E
INCOME AND ENDOWMENTS FROM
Donations
and		 legacies 162,268 162,268 428,443
Charitable
activities		 290,849 290,849 220,074
Other trading activities 167,198 167,198 62,455
Investments 2,113 2,113 1,090
Total income 622,428 622,428 712,062
EXPENDITURE ON
Raising Funds 61,993 61,993 25,220
Charitable
activities		 704,065 704,065 641,277
Total expenditure 766,058 766,058 666,497
NET MOVEMENT
IN FUNDS		 (143,630) (143,630) 45,565
RECONCILIATION
OF FUNDS
Total funds brought forward 19 3,488,846 25,000 3,513,846 3,468,281
TOTAL FUNDS CARRIED FORWARD 3,345,216 25,000 3,370,216 3,513,846

2022 2021
Note 6 f 6 6
FIXED ASSETS
Tangible assets 14 2,882,670 2,934,359
Investments 15 7,853 6,075
2,890,523 2,940,434
CURRENT ASSETS
Stock 16 3,006 3,006
Debtors 17 34,598 49,184
Cash at bank and in hand 541,871 602,137
579,475 654,327
CREDITORS
Amounts
falling due within one year		 18 i99,782) i80,915l
NET CURRENT ASSETS 479,693 573,412
NET ASSETS 3,370,216 3,513,846
FUNDS
Unrestricted funds 19 3,345,216 3,488,846
Restricted funds 19 25,000 25,000
3,370,216 3,513,846

2022 2021
as restated
Note E E E E
FIXEDASSETS
Tangible assets 14 2,882,670 2,934,359
Investments 15 7,854 6,076
2,890,524 2,940,435
CURRENT ASSETS
Stock 16 3,006 3,006
Debtors 17 120,044 81,132
Cash at bank and in hand 385,354 525,932
508,404 610,070
CREDITORS
Amounts
falling due within one year		 18 (66,148) )47,521)
NET CURRENT ASSETS 442,256 562,549
NET ASSETS 3,332,780 3,502,984
FUNDS
Unrestricted funds 20 3,307,780 3,477,984
Restricted funds 20 25,000 25,000
3,332,780 3,502,984

2022 2021
Note E E
Cash flows from operating
activities
Cash (used)/generated
from operating		 activities 1 (43,754) 138,446
Cash flows from investing
activities:
Purchase oftangible
fixed assets		 (15,069) (1,604)
Dividends
and interest from investments		 335 142
Movement
in fair value ofinvestments		 (1,778) (948)
Net cash used In investing
activities		 (16,512) (2,410)
Cash flows from financing
activities
Repayment
ofborrowing		 (341,774)
Repayment
offinance leases		 (399)
Net cash used In financing
activities		 (342,173)
Change
In cash and cash equivalents		 in the year (60,266) (206,137)
Cash and cash equivalents
at the beginning		 ofthe year 602,137 808,274
Cash and cash equivalents
at the end		 ofthe year 541,871 602,137
TES TO CONSOLIDATED
CASH FLOW STATEMENT
1 RECONCILIATION
OF NET INCOME/(EXPENDITURE)		 TO NET CASH FLOW FROM OPERATING ACTIVITIES
2022 2021
E E
Net Income for the reporting
period (as		 per the statement
of financial
activities)		 (143,630) 45,565
Adjustments
for:
Depreciation
charges		 66,758 71,654
Dividends
and interest
from investments		 (335) (142)
Decrease/(increase)
in stock		 1,970
Decrease/(increase)
in debtors		 14,586 (17,271)
Increase/(decrease)
in creditors		 18,867 36,670
Net cash provided
by (used in) operating		 activities (43,754) 138,446
2 ANALYSIS OF CHANGES
IN NET DEBT
At 1 Cash flows At 31
E E E
Cash at bank and in hand 602,137 (60,266) 541,871
602,137 (60,266) 541,871

2022 2021
Note E E
Cash flows from operating
activities
Cash (used)/generated
from operating		 activities 1 (131,461) 135,354
Cash flows from Investing
activities:
Purchase oftangible
fixed assets		 (15,069) (1,604)
Dividends
and interest from investments		 335 142
Movement
in fair value of investments		 (1,778) (948)
Net cash used in investing
activities		 (16,512) (2,410)
Cash flows from financing
activities
Repayment
ofborrowing		 (341,774)
Repayment
offinance leases		 (399)
Net cash used in financing
activities		 (342,173)
Change in cash and cash equivalents in the year (147,973) (209,229)
Cash and cash equivalents
at the beginning		 ofthe year 525,932 735,161
Cash and cash equivalents
at the end		 ofthe year 377,959 525,932
TES To CONSOLIDATED
CASH FLOW STATEMENT
1 RECONCILIATION
OF NET INCOME/(EXPENDITURE)		 To NET CASH FLOW FROM OPERATING ACTIVITIES
2022 2021
E E
Net Income for the reporting
period		 (177,599) 43,186
Adjustments
for:
Depreciation
charges		 66,758 71,654
Dividends
and interest from investments		 (335) (142)
Decrease/(increase)
in stock		 1,970
Decrease/(increase)
in debtors		 (38,9121 4,026
Increase/(decrease)
in creditors		 18,627 14,660
Net cash provided
by (used in) operating		 activities (131,461) 135,354
2 ANALYSIS OF CHANGES
IN NET DEBT
At 1 Cash flows At 31
E E E
Cash at bank and in hand 525,932 (147,973) 377,959
Debt due within one year (75,000) 75,000
Debt due after more than one year (266,774) 266,774
184,158 193,801 377,959

Freehold property 2SSon cost
Plant and machinery 153(on reducing balance
Motor vehicles 2591on reducing balance
Computer equipment 25Ss on cost

Unrestricted Restricted Totalfunds Totalfunds
2022 2022 2022 2021
E 6 6 6
2 INCOME FROM DONATIONS AND LEGACIES
Donations 21,005 21,005 30,230
Legacies 71,674 71,674 288,947
Grants 69,589 69,589 25,330
Government grants 83,936
162,268 162,268 428,443
1at a I 2021 428,443 428,443
3 INCOME FROM CHARITABLE ACTIVITIES
Animal
home		 and fundraising 290,849 290,849 220,074
290,849 290,849 220,074
Tata
I 2021		 220,074 220,074
4 INCOME FROM OTHER TRADING ACTIVITIES
INCOME FROM FUNDRAISING EVENTS
Events 2,569 2,569 965
2,569 2,569 965
Total 2021 965 965
INCOME FROM NON-CHARITABLE TRADING ACTIVITIES
Boarding 161,691 161,691 59,315
Rent receivable 2,797 2,797 2,118
Sale of RSPCA items 141 141 57
164,629 164,629 61,490
Total 2021 61,490 61,490
TOTAL INCOME FROM OTHER TRADING ACTIVITIES 167,198 167,198 62,455
Total 2021 62,455 62,455

Unrestricted Restricted Total funds Total funds
2022 2022 2022 2021
6 E 6 E
5 INCOME FROM INVESTMENTS
Income from listed investments 1,778 1,778 948
Dividends
and interest received		 335 335 142
2,113 2,113 1,090
Total 2021 1,090 1,090
6 EXPENDITURE ON RAISING FUNDS
Boarding expenditure 2,370 2,370 425
Purchases 1,147 1,147 277
Boarding wages 58,476 58,476 24,518
61,993 61,993 25,220
Total 2021 25,220 25,220
7 EXPENDITURE ON CHARITABLE ACTIVITIES
Animal
home and fundraising		 704,065 704,065 641,277
704,065 704,065 641,277
Total 2021 641,277 641,277
Direct Support
Activities Costs Total funds Totalfunds
2022 2022 2022 2021
6 6 E E
8 EXPENDITURE ON CHARITABLE ACTIVITIES
Animal
home and fundra ising		 664,747 39,318 704,065 641,277
664,747 39,318 704,065 641,277
Tota
I 2021		 549,555 91,722 641,277

Unrestricted Restricted Totalfunds Total funds
2022 2022 2022 2021
E 6 E 6
9 ANALYSIS OF DIRECT COSTS
Staff costs 387,876 387,876 281,391
Depreciation 66,758 66,758 71,654
Shop rent 21,462 21,462 28,446
Rates and water 6,410 6,410 4,842
Insurance 6,982 6,982 5,986
Light &heat 32,491 32,491 21,385
Telephone 3,290 3,290 3,054
Postage and stationery 2,155 2,155 983
Sundry expenses 14,862 14,862 9,560
Food costs 8,019 8,019 4,726
Veterinary
fees		 55,173 55,173 64,167
Other animal costs 3,650 3,650
Repairs and renewals 31,326 31,326 36,886
Cleaning
and waste disposal		 10,171 10,171 6,124
Recruitment
and		 training 1,601 1,601 147
Travel costs 5,312 5,312 1,814
Other staff costs 512 512
Administration
expenses		 6,697 6,697 8,390
664,747 664,747 549,555
549,555 549,555
10 ANALYSIS OF SUPPORT COSTS
Sundry expenses 7
Administration
costs		 15,215 15,215 17,795
Publicity 199 199 1,635
Legal and professional fees 2,706 2,706 13,448
Interest payable and similar charges 21,035
Headquarters
admin fee		 133 133 9,727
Governance
costs		 21,065 21,065 28,075
39,318 39,318 91,722
91,722 91,722
2022 2021
6 E
11 NET INCOMING RESOURCES
The net incoming resources are stated after chargmg:
Depreciation 66,758 71,654
Auditors fees 6,000 4,600
Audiors
non-audit		 fees 19,075 24,030
91,833 100,284

Group Charity
2022 2021 2022 2021
E E f E
12 STAFF COSTS
Wages and salaries 414,481 282,257 414,481 257,739
Social security costs 25,072 19,037 25,072 19,037
Contributions to defined pension scheme 6,799 4,615 6,799 4,615
446 352 305909 446,352 281,391
The average number of employees during the year was as follows:
23 18 23 18

Freehold Plant and Motor Computer Total
property machinery vehicles equipment
E E E 6
Cost
At 1January 2022 3,676,566 60,618 22,501 933 3,760,618
Additions 9,074 5,995 15,069
Disposals
At 31December 2022 3,676,566 69,692 28,496 933 3,775,687
Depreciation
At 1January 2022 769,355 35,454 21,235 215 826,259
Charge for year 59,500 5,210 1,815 233 66,758
Disposals
At 31December 2022 828,855 40,664 23,050 448 893,017
Net book value
At 31December 2022 2,847,711 29,028 5,446 485 2,882,670
At 31December 2021 2,907,211 25,164 1,266 718 2,934,359
Group Charity
2022 2021 2022 2021
f 6 E E
15 FIXED ASSET INVESTMENTS
LISTED INVESTMENTS
FAIR VALUE
At 1January 2022 6,075 5,127 6,075 5,127
Revaluations 1,778 948 1,778 948
At 31December 2022 7,853 6,075 7,853 6,075
The listed investments are shares bequeathed to the charity.
UNLISTED INVESTMENTS
Investment
in subsidiary		 at cost 1 1
Total fixed asset investments 7,853 6,075 7,854 6,076

2022 2021
E E
Financial results for the subsidiary for the year were:
Income 102,159 43,481
Expenditure P5,585) (43,481)
26,574
Net assets 37,437
Group Charity
2022 2021 2022 2021
as restated
E E
16 STOCK
Boods for resale 3,006 3,006 3,006 3,006
3,006 3,006 3,006 3,006
17 DEBTORS
Trade debtors 17,929 16,662 15,308 14,104
Amounts
owed by group		 undertakings 88,067 34,506
Other debtors 13,081 22,437 13,081 22,437
Prepayments and accrued income 3,588 10,085 3,588 10,085
34,598 49,184 120,044 81,132
18 CREDITORS: AMOUNTS DUE WITHIN 1YEAR
Trade creditors 30,673 30,238 30,673 30,238
Taxation and social security 23,115 27,164 4,818
Other creditors 26,762 10,055 26,762 857
Accruals and deferred income 19,232 13,458 8,713 11,608
99,782 80,915 66,14S 47,521

NOTES TO THE ACCOUNTS NOTES TO THE ACCOUNTS NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31DECEMBER 2022
Balance at Balance at
01/01/2022 Income Expenditure 31/12/2022
as restated
6 E E
19 MOVEMENT IN FUNDS - GROUP
Unrestricted
funds
General fund 3,488,846 622,428 (766,058) 3,345,216
Total unrestricted funds 3,488,846 622,428 (766,058) 3,345,216
Restricted funds
Cattery equipment fund 25,000 25,000
Total restricted
funds		 25,000 25,000
Total Funds 3,513,846 622,428 (766,058) 3,370,216
20 MOVEllllENT
IN FUNDS - CHARITY
Unrestricted
funds
General fund 3,477,984 589,607 (759,811) 3,307,780
Total unrestricted funds 3,477,984 589,607 (759,811) 3,307,780
Restricted funds
Cattery equipment fund 25,000 25,000
Totalrestricted
funds		 25,000 25,000
Total Funds 3,502,984 589,607 (759,811) 3,332,780
2022 2021
Unrestricted Restricted Total Total
Funds Funds Funds Funds
E 6 E E
21 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Group
Fixed assets 2,890,523 2,890,523 2,940,434
Current assets 554,475 25,000 579,475 654,327
Current liabilities (99,782) (99,782) (80,915)
3,345,216 25,000 3,370,216 3,513,846

2022 2021
Unrestricted Restricted Total Total
Funds Funds Funds Funds
6 6 6 6
1 ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONTINUED)
Charity
Fixed assets 2,890,524 2,890,524 2,940,435
Current assets 483,404 25,000 508,404 610,070
Current liabilities (66,148) (66,148) (47,521)
3,307,780 25,000 3,332,780 3,502,984

Balance at Balance at
01/01/2022 Income Expenditure 31/12/2022
E E E 6
23 PRIOR YEAR COMPARATNES FOR MOVEMENT IN FUNDS —GROUP
Unrestricted
funds
General fund 3,443,281 712,062 (666,497) 3,488,846
Total unrestricted funds 3,443,281 712,062 (666,497) 3,488,846
Restricted funds
Cattery equipment fund 25,000 25,000
Total restricted funds 25,000 25,000
TotalFunds 3,468,281 712,062 (666,497) 3,513,846
24 PRIOR YEAR COMPARATIVES FOR MOVEMENT IN FUND5-CHARITY
Unrestricted
funds
General fund 3,434,798 709,683 (666,497) 3,477,984
Total unrestricted funds 3,434,798 709,683 (666,497) 3,477,984
Restricted funds
Cattery equipment fund 25,000 25,000
Total restricted
funds		 25,000 25,000
Total Funds 3,459,798 709,683 (666,497) 3,502,984

Group Charity
2022 2021 2022 2021
6 6 E 6
Not later than one year 19,300 2,979 19,300 2,979
Later than one but not more than five years 18,000 18,000
37,300 2,979 37,300 2,979
Unrestricted Restricted 2021
Funds Funds Total funds
6 E E
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 428,443 428,443
Charitable
activities		 220,074 220,074
Other trading activities 62,455 62,455
Investments 1,090 1,090
Total income 712,062 712,062
EXPENDITURE ON
Raising Funds 25,220 25,220
Charitable
activities		 641,277 641,277
Total expenditure 666,497 666,497
NET MOVEMENT
IN		 FUNDS 45,565 45,565
RECONCILIATION
OF FUNDS
Total funds brought forward 3,443,281 25,000 3,468,281
TOTAL FUNDS CARRIED FORWARD 3,488,846 25,000 3,513,846