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|Chairman's
statement|||
|Trustees' report||2-12|
|Statement ofTrustees'|responsibilities|13|
|independent
auditor's|report||
|Statement offinandal|activities|18 ~ 19|
|Balance sheet|||
|Statement ofcash flows||21|
|Notes to the financial statements||22-37|
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|Current financial year|Current financial year||||||||
|---|---|---|---|---|---|---|---|---|
|||||Unrestricted|Unrestricted|Restricted|Total|Total|
|||||funds|funds|funds|||
|||||general|designated||||
|||||2022|2022|2022|2022|2021|
|||||6|8|8|8|8|
|t|||||||||
|Donabons and legacies|||3|360,058||21,738|381,796|739,638|
|Government
Covid-19grants
~CI
'
Cl
dl 't|||3|1,882|||1,882|183,125|
|Adoption fees||||21,320|||21,320|3,195|
|Other trading
activities|||4|593,338|||593,338|445,673|
|Investmsnts|||5|177,584|||177,584|226,253|
|Total income||||1,154,182||21,738|1,175,920|1,597,884|
|~ddtt|||||||||
|Raising funds|||6|426,536|||426,536|437,023|
|~CC
tdl
tlt|||||||||
|Animal Centre||||683,856||617|684,473|492,702|
|Total charitable|expenditure|||683,856||617|684,473|492,702|
|Total resources|expended|||1,110,392||617|1,111,009|929,725|
|Nst gains/(losses)
on invsstmsnts|||11|(160,180)|||(160,180)|(532,321)|
|Net (outgoing)/incoming||resources|||||||
|before transfers||||(116,390)||21,121|(95,269)|135,838|
|Gross transfers|between funds|||(8,041)|25,000|(16,959)|||
|Net (expenditure)/income||for the year/|||||||
|Net movement|In funds|||(124,431)|25,000|4,162|(95,269)|135,838|
|Fund balances at 1 January 2022||||11,790,395||16,850|11,807,245|11,671,407|
|Fund balances|at 31December||||||||
|2022||||11,665,964|25,000|21,012|11,711,976|11,807,245|
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|Prior financial|year|||||||
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Unrestricted|Restricted|Total|
|||||funds|funds|funds||
|||||general|designated|||
|||||2021|2021|2021|2021|
||||Notes|8|8|8|6|
|Income from:||||||||
|Donations and|legacies||3|739,638|||739,638|
|Government
Covid-19 grants|||3|183,125|||183,125|
|Charitalhltr~ivi|I~|||||||
|Adoption fees||||3,195|||3,195|
|Other trading activities||||445,673|||445,673|
|Invsstmsnts||||226,253|||226,253|
|Total income||||1,597,884|||1,597,884|
|Bga dll||||||||
|Raising funds|||6|437,023|||437,023|
|Charitable
acfivlties||||||||
|Animal Centre|||7|491,002||1,700|492,702|
|Total charitable|expenditure|||491,002||1,700|492,702|
|Total resources expended||||928,025||1,700|929,725|
|Nst gains/(losses)
on investments|||11|(532,321)|||(532,321)|
|Net (outgoing)/incoming||resources before||||||
|transfers||||137,538||(1,700)|135,838|
|Gross transfers|between funds|||2,858,536|(2,868,536)|10,000||
|Net (expenditure)/income||for the yeari||||||
|Net movement|In funds|||2,996,074|(2,868,536)|8,300|135,838|
|Fund balances|at 1 January 2021|||8,794,321|2,868,536|8,550|11,671,407|
|Fund balances|at 31December 2021|||11,790,395||16,850|11,807,245|
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||||||2022|2021|
|---|---|---|---|---|---|---|
|||||Notes|6|6|
|Fixed assets|||||||
|Tangible assets||||13|5,277,788|4,681,993|
|Investment|property|||14|3,593,000|4,198,000|
||||||8,870,788|8,879,993|
|Current assets|||||||
|Stocks||||15|5,623|1,118|
|Debtors||||16|297,428|620,563|
|Investments||||17|1,788,673|2,367,298|
|Cash at bank and in||hand|||944,597|219,052|
||||||3,036,321|3,208,031|
|Creditors:|amounts|faglng due within|||||
|one year||||18|(195,133)|(193,353)|
|Net current|assets||||2,841,188|3,014,678|
|Total assets less cunsnt liabilities|||||11,711,976|11,894,671|
|Creditor:|amounts|falling due after|||||
|mors than|one year|||19||(87,426)|
|Net assets|||||11,711,976|11,807,245|
|Income funds|||||||
|Restricted funds||||20|21,012|16,850|
|~ngLdg~fund|||||||
|Designated|funds|||21|25,000||
|General unrestricted||funds|||11,665,964|11,790,395|
||||||11,690,964|11,790,395|
||||||11,711,976|11,807,245|
|The linancia|tatsmsnts||were approved|by ths Trustees|onSO/.5(QCG.6||
|M Fal|||||||
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||||||2022||2021||
|---|---|---|---|---|---|---|---|---|
|||||Notes|f||f||
|Cash flows from operating||activities|||||||
|Cash generated
from operations||||27||255,364||330,980|
|Investing|activities||||||||
|Purchase|oftangible fixe assets||||(736,849)||(3,646,608)||
|Proceeds|from disposal oftangible||fixed||||||
|assets|||||6,001||3,698||
|Purchase|ofinvestment
property||||||(850)||
|Proceeds|from disposal of investment||||||||
|property|||||444,820||2,680,529||
|Proceeds|from disposal ofother invsstmsnts||||578,625||269,734||
|Investment|income received||||177,584||226,253||
|Net cash|generated
from/(used||in)||||||
|investing|activities|||||470,181||(467,244)|
|Net cash|used in financing|activities|||||||
|Net incressel(decrease)
In||cash|and cash||||||
|equivalents||||||725,545||(136,264)|
|Cash and|cash equivalents|at beginning||ofyear||219,052||355,316|
|Cash and|cash equivalents|at end ofyear||||944,597||219,052|
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|||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
|||funds|funds|||
|||general||||
|||2022
8|2022
6|2022
6|2021f|
|Donations|and gifts|70,769|21,738|92,507|90,048|
|Legacies receivable||289,289||289,289|649,590|
|Government|grants re: Covid-19 assistance|1,882||1,882|183,125|
|||361,940|21,738|383,678|922,763|
|Forthe year ended 31 December 2021||922,763|||922,763|
|Legacies receivable||||||
|Kimberley||5,092||5,092|307,939|
|McClurs|||||142,303|
|Stanley|||||74,417|
|Mssson|||||53,689|
|Evans||6,000||6,000|54,458|
|Muir||133,888||133,888||
|Psmbarton||29,557||29,557||
|Oliver||65,000||65,000||
|Eder||39,958||39,958||
|Buck||5,225||5,225||
|Other||4,569||4,569|16,784|
|||289,289||289,289|649,590|
||||Unrestricted|Unrestricted|
|---|---|---|---|---|
||||funds|funds|
||||general|general|
||||2022|2021|
||||6||
|Fundraising|activities||5,667|7,505|
|Sale ofgoods - charity shops|||584,349|435,282|
|Sale ofgoods - rehoming||centre|3,322|2,886|
|Other trading|activities||593,338|445,673|
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|Vnrastrlcted|Unrestricted|
|---|---|
|funds|funds|
|general|general|
|2022|2021|
||8|
|161,725|210,815|
|15,859|15,438|
|177,584|226,253|
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|||2022|2021|
|---|---|---|---|
|||6|6|
|Try~din||||
|Operating|charity shops|186,607|175,242|
|Staff costs||203,351|186,012|
|Depreciation||4,163|9,170|
|Support costs||1,940|13,901|
|Trading costs||396,061|384,325|
|Investment|property costs|30,475|52,698|
|||426,536|437,023|
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##
||||2022|2021|
|---|---|---|---|---|
||||8|8|
|Staffcosts|||289,456|211,755|
|Depreciation|||136,318|76,050|
|Rates, water and refuse|||10,238|7,607|
|ught and heat|||35,951|14,142|
|Repairs and renewals|||11,085|6,724|
|Insurance|||3,636|1,695|
|Veterinary fees, drugs|and food||100,885|20,921|
|Training costs|||1,682|2,648|
|Consumables|||10,625|99|
|Goods for resale/fundraising||costs|34,964|30,498|
|Oflice costs|||9,370|3,543|
|Motor expenses|||2,342|835|
|Legal and professional|||16,320|53,025|
|Disallowabls
VAT|||14,233|46,589|
||||677,105|476,131|
|Share ofsupport costs (ses note 8)|||1,788|9,590|
|Share ofgovernance|costs|(sss nots 8)|5,580|6,981|
||||684,473|492,702|
|Analysis
by fund|||||
|Unrestricted
funds - general|||683,856||
|Restricted funds|||617||
||||684,473||
|Forthe year ended 31December 2021|||||
|Unrestricted
funds - general||||491,002|
|Restricted funds||||1,700|
|||||492,702|
##
##
|Suppok|cos|ts|||||
|---|---|---|---|---|---|---|
||||Support|Governance|2022|2021|
||||costs|costs|||
||||f|f|||
|Loss on disposal offixed assets|||(5,428)||(5,428)|7,898|
|Miscellaneous||expenses|3,576||3,576|8,924|
|Disallowable||VAT||||1,050|
|Auditors'|remuneration|||11,160|11,160|12,600|
||||(1,852)|11,160|9,308|30,472|
|Analysed|between||||||
|Trading|||(3,640)|5,580|1,940|13,901|
|Charitable|activities||1,788|5,580|7,368|16,571|
||||(1,852)|11,160|9,308|30,472|
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|Ths average|monthly
number ofemployees
dudng th|e year was:||
|---|---|---|---|
|||2022|2021|
|||Number|Number|
|Employees||28|28|
|Employment|costs|2022f|2021f|
|Wages and salaries||474,365|371,696|
|Social security costs||18,442|26,071|
|||492,807|397,767|
##
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##
||||||Unrestricted
Unrestricted|Unrestricted
Unrestricted|
|---|---|---|---|---|---|---|
||||||funds|funds|
||||||general|general|
||||||2022
f|2021
8|
|Revalua8on|of|investment|propsr8sa||(80,000)|17,150|
|Gain/(loss)|on|sale of investment||properties|(80,180)|(549,471)|
||||||(160,180)|(532,321)|
##
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##
|Tangible fixed assets||||||
|---|---|---|---|---|---|
|||Freehold|Leasehold|Plant and|Total|
|||buildings|land and|equipment||
||||buildings|||
||||8|||
|Cost||||||
|At 1 January 2022||4,754,273|58,139|83,193|4,895,605|
|Additions||653,350||83,499|736,849|
|Diaposals|||(16,897)|(860)|(17,757)|
|At 31 December 2022||5,407,623|41,242|165,832|5,614,697|
|Depreciation
and impairment||||||
|At 1 January2022||156,057|37,370|20,185|213,612|
|Depreciation
charged|in ths year|121,992|4,163|14,326|140,481|
|Eliminated
in respect ofdispoaals|||(16,791)|(393)|(17,184)|
|At 31 December 2022||278,049|24,742|34,118|336,909|
|Carrying amount||||||
|At 31December 2022||5,129,574|16,500|131,714|5,277,788|
|At 31 December 2021||4,598,216|20,769|63,008|4,681,993|
##
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|Investment
property|||
|---|---|---|
|||2022|
|||8|
|Fair value|||
|At 1 January 2022||4,198,000|
|Disposals||(525,000)|
|Net gains or losses through|fair value adjustments|(80,000)|
|At 31December 2022||3,593,000|
##
|15|Stocks||||||
|---|---|---|---|---|---|---|
||||||2022|2021|
||||||8|8|
||Finished goods and goods for resale||||5,623|1,118|
|16|Debtors||||||
||||||2022|2021|
||Amounts
falling||due within one year:||8|8|
||Other debtors||||42,660|178,874|
||Prspayments|and accrued income|||254,768|441,689|
||||||297,428|620,563|
|17|Cunent asset investments||||||
||||||2022|2021|
||||||8|8|
||Cash equivalents||on|deposit|1,788,673|2,367,298|
|18|Creditors: amounts|||falling due within one year|||
||||||2022|2021|
||||||8|8|
||Other taxation|and social security|||13,265|6,283|
||Trade creditors||||26,552|49,283|
||Other creditors||||102,875|92,730|
||Accruals and deferred
income||||52,441|45,057|
||||||195,133|193,353|
##
##
##
|2022|2021|
|---|---|
|6|6|
||87,426|
##
||||||Movement|In funds||
|---|---|---|---|---|---|---|---|
||Balance at|Resources|Transfers|Balance at|Incomlns|Resources|Balance at|
||1January 2921|expended||1January 2S22|resourrxm|expended|31December|
||||||||2e22|
||||||6|6|6|
|Long Term||||||||
|CondiTions||||||||
|Fund|6,850||10,000|16,850|||16,850|
|Golf Fund|1,700|(1,700)||||||
|Veterinary||||||||
|Equipment||||||||
|Fund|||||21,738|(17,576)|4,162|
||8,550|(1,700)|10,000|16,850|21,738|(17,576)|21,012|
##
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##
|||||Balance at|Reseurces|Transfem|Balance at|Transfers|Balance at|
|---|---|---|---|---|---|---|---|---|---|
||||1|January 2021|expended|1|January 2022||21 December|
||||||||||2022|
|||||f|f|8|||8|
|Redevelopment||fund||2,868,536|(3,435,635)|567,099||||
|Veterinary|Suite|dental||||||||
|equipment||||||||25,000|25,000|
|||||2,868,536|(3,435,635)|567,099||25,000|25,000|
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|non-cancefiable
operating leases, which fafi due as follo|ws:||
|---|---|---|
||2022
6|2021f|
|Within one year|96,200|1O6,TOO|
|Between two and five yearn|239,900|224,466|
|In over five years|6,000||
||$42,100|333,166|
|24|Capital commitments|||2022|2021|
|---|---|---|---|---|---|
|||||6|6|
||At 31 December 2022|the charity had capital commitments|as follows:|||
||Contracted
for but not|provided
in the financial statements:||||
||Acquisifion
ofproperty,|plant and equipment|||526,972|
##
|||2022
6|2021f|
|---|---|---|---|
|Aggregate|compensation|42,071|57,198|
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|27|Cash generated
from|operations|operations|||2022|2021|
|---|---|---|---|---|---|---|---|
|||||||8|6|
||(Deficit)/surpus
for the|year||||(95,269)|135,838|
||Adjustmsnts
for:|||||||
||Investment
income recognised||in statement|offinancial|activities|(177,584)|(226,253)|
||(Gain)/loss
on disposal|oftangible fixed assets||||(5,428)|7,898|
||Loss on disposal ofinvestment||property|||80,180|549,471|
||Fair value gains and losses on||invsstmsnt|properties||80,000|(17,150)|
||Depreciation
oftangible|fixsd assets||||140,481|85,220|
||Movements
in worldng|capital:||||||
||(Increase)/decrease
in|stocks||||(4,505)|3,256|
||Decrease/(increase)
in|debtors||||323,135|(353,591)|
||(Decrease)/increase
in|creditors||||(85,646)|146,291|
||Cash generated
from|operations||||255,364|330,980|