## 

## 

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





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## 

|||||Unrestricted|Restricted|2022|2021|
|---|---|---|---|---|---|---|---|
|||||Funds|Funds|Totalfunds|Totalfunds|
||||Notes|6||6|E|
|INCOME AND|ENDOWMENTS|FROM||||||
|Donations<br>and|legacies|||162,268||162,268|428,443|
|Charitable<br>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<br>activities||||704,065||704,065|641,277|
|Total expenditure||||766,058||766,058|666,497|
|NET MOVEMENT<br>IN FUNDS||||(143,630)||(143,630)|45,565|
|RECONCILIATION<br>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<br>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<br>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<br>activities||||||||
|Cash (used)/generated<br>from operating|activities||||1|(43,754)|138,446|
|Cash flows from investing<br>activities:||||||||
|Purchase oftangible<br>fixed assets||||||(15,069)|(1,604)|
|Dividends<br>and interest from investments||||||335|142|
|Movement<br>in fair value ofinvestments||||||(1,778)|(948)|
|Net cash used In investing<br>activities||||||(16,512)|(2,410)|
|Cash flows from financing<br>activities||||||||
|Repayment<br>ofborrowing|||||||(341,774)|
|Repayment<br>offinance leases|||||||(399)|
|Net cash used In financing<br>activities|||||||(342,173)|
|Change<br>In cash and cash equivalents|in the||year|||(60,266)|(206,137)|
|Cash and cash equivalents<br>at the beginning|||ofthe|year||602,137|808,274|
|Cash and cash equivalents<br>at the end|ofthe||year|||541,871|602,137|
|TES TO CONSOLIDATED<br>CASH FLOW STATEMENT||||||||
|1 RECONCILIATION<br>OF NET INCOME/(EXPENDITURE)||||TO NET CASH|FLOW FROM OPERATING ACTIVITIES|||
|||||||2022|2021|
|||||||E|E|
|Net Income for the reporting<br>period (as||per|the statement|||||
|of financial<br>activities)||||||(143,630)|45,565|
|Adjustments<br>for:||||||||
|Depreciation<br>charges||||||66,758|71,654|
|Dividends<br>and interest<br>from investments||||||(335)|(142)|
|Decrease/(increase)<br>in stock|||||||1,970|
|Decrease/(increase)<br>in debtors||||||14,586|(17,271)|
|Increase/(decrease)<br>in creditors||||||18,867|36,670|
|Net cash provided<br>by (used in) operating||activities||||(43,754)|138,446|
|2 ANALYSIS OF CHANGES<br>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<br>activities|||||||
|Cash (used)/generated<br>from operating|activities|||1|(131,461)|135,354|
|Cash flows from Investing<br>activities:|||||||
|Purchase oftangible<br>fixed assets|||||(15,069)|(1,604)|
|Dividends<br>and interest from investments|||||335|142|
|Movement<br>in fair value of investments|||||(1,778)|(948)|
|Net cash used in investing<br>activities|||||(16,512)|(2,410)|
|Cash flows from financing<br>activities|||||||
|Repayment<br>ofborrowing||||||(341,774)|
|Repayment<br>offinance leases||||||(399)|
|Net cash used in financing<br>activities||||||(342,173)|
|Change in cash and cash equivalents|in the||year||(147,973)|(209,229)|
|Cash and cash equivalents<br>at the beginning|||ofthe|year|525,932|735,161|
|Cash and cash equivalents<br>at the end|ofthe||year||377,959|525,932|
|TES To CONSOLIDATED<br>CASH FLOW STATEMENT|||||||
|1 RECONCILIATION<br>OF NET INCOME/(EXPENDITURE)||||To NET CASH FLOW FROM OPERATING ACTIVITIES|||
||||||2022|2021|
||||||E|E|
|Net Income for the reporting<br>period|||||(177,599)|43,186|
|Adjustments<br>for:|||||||
|Depreciation<br>charges|||||66,758|71,654|
|Dividends<br>and interest from investments|||||(335)|(142)|
|Decrease/(increase)<br>in stock||||||1,970|
|Decrease/(increase)<br>in debtors|||||(38,9121|4,026|
|Increase/(decrease)<br>in creditors|||||18,627|14,660|
|Net cash provided<br>by (used in) operating||activities|||(131,461)|135,354|
|2 ANALYSIS OF CHANGES<br>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|



## 



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## 

## 

## 

|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<br>home|and fundraising||||290,849||290,849|220,074|
|||||||290,849||290,849|220,074|
||Tata<br>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<br>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<br>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<br>home and fundra ising|664,747|39,318|704,065|641,277|
|||664,747|39,318|704,065|641,277|
||Tota<br>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<br>fees|||55,173||55,173|64,167|
||Other animal costs|||3,650||3,650||
||Repairs and renewals|||31,326||31,326|36,886|
||Cleaning<br>and waste disposal|||10,171||10,171|6,124|
||Recruitment<br>and|training||1,601||1,601|147|
||Travel costs|||5,312||5,312|1,814|
||Other staff costs|||512||512||
||Administration<br>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<br>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<br>admin fee|||133||133|9,727|
||Governance<br>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<br>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<br>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<br>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<br>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<br>funds||25,000|||25,000|
||Total Funds||3,513,846|622,428|(766,058)|3,370,216|
|20|MOVEllllENT<br>IN FUNDS - CHARITY||||||
||Unrestricted<br>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<br>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<br>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<br>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<br>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<br>and legacies|||428,443||428,443|
|Charitable<br>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<br>activities|||641,277||641,277|
|Total expenditure|||666,497||666,497|
|NET MOVEMENT<br>IN|FUNDS||45,565||45,565|
|RECONCILIATION<br>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|