| Page | |||
|---|---|---|---|
| Trustees' annual report |
|||
| Independent examiner's report |
to the trustees | 10 | |
| Statement offinancial activities |
|||
| Statement offinancial position |
12 | ||
| Notes tothe financial statements | 13 | ||
| The following pages do not form part of |
the financial statements | ||
| Detailed statement offinancial |
activities | 23 | |
| Notes to the detailed statement | offinancial | activities | 25 |
| 2022 | 2022 | 2021 | ||||
|---|---|---|---|---|---|---|
| Unrestricted | ||||||
| funds | Total funds | Total funds | ||||
| Note | 8 | 8 | 8 | |||
| Income and endowments | ||||||
| Donations and legacies |
4 | 28,273 | 28,273 | 28,279 | ||
| Charitable activities |
8 | 34,308 | 34,308 | 40,325 | ||
| Other trading activities |
8 | 68,860 | 88,860 | 49,793 | ||
| Investment income |
7 | 9,077 | 9,077 | 9,824 | ||
| Total income | 138,518 | 138,518 | 128,221 | |||
| Expenditure Expenditure on charitable |
activities | 8,8 | 214,795 | 214,795 | 192,589 | |
| Total expenditure | 214,795 | 214,795 | 192,589 | |||
| Net (losses)/gains on investmsnts |
11 | 1,883 | 1,883 | (10,609) | ||
| Nst expenditure snd net |
movement | in funds | (78,160) | (78,160) | (53,759) | |
| Reconciliation offunds |
||||||
| Total funds brought forward |
546,764 | 546,764 | 600,523 | |||
| Total funds carried forward | 468,604 | 458,604 | 546,764 |
| ver the useful economic life |
ofthat asset as follo | ws: |
|---|---|---|
| Freehold properly | 2%straight | line |
| Fixtures and fittings | 33%straight | line |
| Motor vehicles | 23% straight | line |
| Equipment | 6%straight | line |
| Charitable activities |
||||
|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2022 | Funds | 2021 | |
| E | E | E | ||
| Cattery | 29,416 | 29,416 | 34,886 | 34,886 |
| Safe Haven | 4,892 | 4,892 | 5,439 | 5,439 |
| 34,308 | 34,308 | 40,325 | 40,325 |
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2022 | Funds | 2021 | ||
| E | E | E | E | ||
| Shop takings | 38,161 | 38,161 | 20,264 | 20,264 | |
| Fundraising | events | 6,257 | 6,257 | 2,972 | 2,972 |
| RSPCA Door to Door | 23,218 | 23,218 | 24,134 | 24,134 | |
| Other | 1,224 | 1,224 | 2,423 | 2,423 | |
| 68,860 | 68,860 | 49,793 | 49,793 |
| Investment i |
ncome | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
| Funds | 2022 | Funds | 2021 | |||
| E | E | E | ||||
| Income from | other investments | 9,077 | 9,077 | 9,824 | 9,824 | |
| Expenditure | on charitable | activities | by fund type | |||
| Unrestricted | TotaIFunds | Unrestricted | Total Funds | |||
| Funds | 2022 | Funds | 2021 | |||
| F | E | E | ||||
| Shop | 6,864 | 6,864 | 6,436 | 6,436 | ||
| Cattery | 53,183 | 53,183 | 47,940 | 47,940 | ||
| Other | 1,873 | 1,873 | 1,556 | 1,556 | ||
| Support costs | 152,875 | 152,875 | 136,657 | 136,657 | ||
| 214,795 | 214,795 | 192,589 | 192,589 |
| Expenditure | on charitable ac |
tivities by activity type | |||
|---|---|---|---|---|---|
| Activities | |||||
| undertaken | Support | Total funds | Total fund | ||
| directly | costs | 2022 | 2021 | ||
| E | E | E | E | ||
| Shop cutlery Other |
6,864 53,183 1,873 |
671 142,757 5,622 |
7,535 195,940 7,495 |
13.648 169.025 6,166 |
|
| Governance | costs | 3,825 | 3,825 | 3,750 | |
| 61,920 | 152,875 | 214,795 | 192,589 |
| Analysis of | supp | ort costs | |||||
|---|---|---|---|---|---|---|---|
| Shop | Cattery | Other | Total2022 | Total 2021 | |||
| E | E | E | |||||
| Staff costs | 124,696 | 124,696 | 103,993 | ||||
| Premises | (1,063) | 4,749 | 3,686 | 11,518 | |||
| Communications | and IT | 906 | 5,948 | 6,854 | 7,545 | ||
| General office | 2,914 | 2,914 | 178 | ||||
| Human resources |
687 | 749 | 1,436 | 857 | |||
| Finance costs | 1,141 | 1,141 | 918 | ||||
| Governance | costs | 730 | 730 | 1,817 | |||
| Other office | costs | 141 | 5,474 | 1,978 | 7,593 | 6,081 | |
| Governance | costs | 3,825 | 3,825 | 3,750 | |||
| 671 | 142,757 | 9,447 | 152,875 | 136,657 |
| 11. | Net (losses)/ | gai | ns on i |
n | vestme | nts | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||||||||
| Funds | 2022 | Funds | 2021 | ||||||||
| E | E | E | E | ||||||||
| Gains/(losses) | on other | investment | |||||||||
| assets | (1,883) | (1,883) | 10,609 | 10,609 | |||||||
| 12. | Net expenditure | ||||||||||
| Net expenditure | is stated | after charging/(crediting): | |||||||||
| 2022 | 2021 | ||||||||||
| E | E | ||||||||||
| Depreciation | oftangible | fixed assets | 13,517 | 12,197 | |||||||
| 13. | Independent | examination | fees | ||||||||
| 2022 | 2021 | ||||||||||
| E | E | ||||||||||
| Fees payable | to the independent | examiner | for: | ||||||||
| Independent | examination | ofthe | financial | statements | 1,825 | 1,750 |
| The total staff costs an | d employee | benefits for the reportin | g period are analysed as fo |
llows: |
|---|---|---|---|---|
| 2022 | 2021 | |||
| E | E | |||
| Wages and salaries | 120,222 | 99,821 | ||
| Social scour'Ity costs | 2,941 | 2,427 | ||
| Employer contributions | to pension | plans | 1,533 | 1,745 |
| 124,696 | 103,993 |
| Tangible fixed a | ssets | |||||
|---|---|---|---|---|---|---|
| Freehold | Fixtures and | Motor | ||||
| property | fittings | vehicles | Equipment | Total | ||
| 2 | E | 8 | 8 | |||
| Cost | ||||||
| At 1 January 2022 and |
||||||
| 31 December 2022 | 375,000 | 26,751 | 5,995 | 84,805 | 492,551 | |
| Depreciation | ||||||
| At 1 January 2022 | 52,500 | 26,204 | 172 | 79,522 | 158,398 | |
| Charge for the year |
7,500 | 285 | 1,499 | 4,233 | 13,517 | |
| At 31December | 2022 | 60,000 | 26.489 | 1,671 | 83,755 | 171,915 |
| Carrying amount |
||||||
| At 31 December | 2022 | 315,000 | 262 | 4,324 | 1,050 | 320,636 |
| Al 31 December | 2021 | 322,500 | 547 | 5,823 | 5,283 | 334,153 |
| Investments | |
|---|---|
| Other | |
| investments | |
| 8 | |
| Cost or valuation | |
| At 1 January 2022 | 185,018 |
| Additions | 6,280 |
| Disposals | (76,646) |
| Fair value movements | (1,883) |
| At 31 December 2022 | 112,769 |
| Impairment | |
| At 1January 2022 and 31 December 2022 |
|
| Carrying amount |
|
| At 31December 2022 | 112,769 |
| At 31 December 2021 | 185,018 |
| Debtors | |||
|---|---|---|---|
| 2022 | 2021 | ||
| Trade debtors | 157 | 340 | |
| Prepayments | and accrued income | 3,771 | 2,992 |
| Other debtors | 4,568 | 5,543 | |
| 8,498 | 8,875 |
| Year ended 3t Dece Creditors: amounts falling due within one year |
mber 2022 | |
|---|---|---|
| 2022 | 2021 | |
| 8 | 8 | |
| Trade creditors | 12,108 | 9,913 |
| Accruals and deferred income | 3.441 | 7,589 |
| Social security and other taxes | 585 | 1,351 |
| Other creditors | 7,611 | 10,306 |
| 23,745 | 29,159 |
| The amounts | recognised in the financi |
al statements for governm |
ent grants are as follo |
ws; |
|---|---|---|---|---|
| 2022 | 2021 | |||
| 8 | 8 | |||
| Recognised | In income from donations | and legacies: | ||
| Government | grants income | 17,532 |
| Unrestricted fun |
ds | |||||
|---|---|---|---|---|---|---|
| At | ||||||
| At | Gainsand | 31Dec202 | ||||
| 1 Jan 2022 | Income | Expenditure | Transfers | losses | 2 | |
| E | E | E | E | E | E | |
| General funds | 27,593 | 138,518 | (214,795) | 85,766 | (1,883) | 35,199 |
| Fixed asset | ||||||
| reserve | 334,153 | (13,517) | 320,636 | |||
| Investment | ||||||
| reselve | 185,018 | (72,249) | 112,769 | |||
| 548,764 | 138,518 | (214,795) | (1,883) | 468,604 | ||
| At | ||||||
| At | Gains and | 31 Dec 202 | ||||
| 1 Jan 2021 | Income | Expenditure | Transfers | losses | 1 | |
| E | E | E | E | E | E | |
| General funds | 85,759 | 128,221 | (192,589) | (4,407) | 10,609 | 27,593 |
| Fixed asset | ||||||
| reserve | 340,355 | (6,202) | 334,153 | |||
| Investment | ||||||
| reserve | 174,409 | 10,609 | 185,018 | |||
| 600,523 | 128,221 | (192,589) | 10,609 | 546,764 |
| Analysis of net as | sets between funds | ||
|---|---|---|---|
| Unrestricted | Total Funds | ||
| Funds | 2022 | ||
| E | E | ||
| Tangible fixed assets | 320,638 | 320,636 | |
| Investments | 112,789 | 112,769 | |
| Current assets | 58,944 | 58,944 | |
| Creditors less than | 1 year | (23,745) | (23,745) |
| Net assets | 468,604 | 468,804 | |
| Unrestricted | Total Funds | ||
| Funds | 2021 | ||
| F | E | ||
| Tangible fixed assets | 334,153 | 334,153 | |
| Investments | 185,018 | 185,018 | |
| Current assets | 56,752 | 56,752 | |
| Creditors less than | 1 year | (29,159) | (29,159) |
| Net assets | 548,784 | 546,764 |
| Year ended 31Dec | ember 2022 | |||
|---|---|---|---|---|
| 2022 | 2021 | |||
| 8 | 6 | |||
| Income and | endowments | |||
| Donations and legacies |
||||
| Membership | subscriptions | 183 | 224 | |
| Donations | 8,034 | 8,315 | ||
| Bequests and legacies | 215 | 2,000 | ||
| RSPCA Grant | 9,156 | 208 | ||
| Pets at Horne Foundation | Grant | 8,685 | ||
| Government | grant income | 17,532 | ||
| 26,273 | 28,279 | |||
| Charitable activities |
||||
| Cattery | 29,416 | 34,886 | ||
| Safe Haven | 4,892 | 5,439 | ||
| 34,308 | 40,325 | |||
| Other trading activities | ||||
| Shop takings | 38,161 | 20,264 | ||
| Fundraising | events | 8,267 | 2,972 | |
| RSPCA Door to Door | 23,218 | 24,134 | ||
| Other | 1,224 | 2,423 | ||
| 68,860 | 49,793 | |||
| Investment | income | |||
| Income trom | other investments | 9,077 | 9,824 | |
| Total income | 138,518 | 128,221 |
| Ye | ar ended 31Decemb | er 2022 | ||||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| 5 | ||||||
| Expenditure | ||||||
| Expenditure on charitable |
activities | |||||
| Purchases | 31,194 | 31,963 | ||||
| Wages and salaries | 120,222 | 99,821 | ||||
| Emplo)/ers NIC |
2,941 | 2,427 | ||||
| Pension costs | 1,533 | 1,745 | ||||
| Rent | 6,750 | 5,908 | ||||
| Rates and water | 5,299 | 13131 | ||||
| Light snd heat | 6,854 | 7,545 | ||||
| Repairs and maintenance | 8,846 | 4,253 | ||||
| Insurance | 1,141 | 918 | ||||
| Motor vehicle expenses | 2,914 | 178 | ||||
| Legal and professional | fees | 4,555 | 5,567 | |||
| Telephone | 1,436 | 857 | ||||
| Other offic costs | 7,593 | 6,081 | ||||
| Depreciation | 13,517 | 12,197 | ||||
| 214,795 | 192,589 | |||||
| Total expenditure | 214,795 | 192,589 | ||||
| Nst (losses)/gains | on | investmsnts | ||||
| Gains/(tosses) on other |
investment | assets | 1,883 | (10,609) | ||
| Net expenditure | (78,160) | (53,759) |
| Year ended 31 Decem | ber 2022 | ||
|---|---|---|---|
| 2022 | 2021 | ||
| 8 | 5 | ||
| Expenditure on charitable activities |
|||
| Shop | |||
| Activities undertaken | direcNy | ||
| Shop - rent | 6,750 | 5,906 | |
| Shop - repairs &maintenance |
114 | 530 | |
| 6,884 | 8,436 | ||
| Supportcosts | |||
| Shop - rates 8 water | (1,063) | 5,922 | |
| Shop - light &heat | 906 | 583 | |
| Shop - telephone Shop - other office costs |
687 141 |
548 159 |
|
| 671 | 7,212 | ||
| Cattery | |||
| Activities undertaken | directly | ||
| Cattery - purchases Cattery - rates &water |
29,366 1,613 |
30,857 1,613 |
|
| Cattery - repairs &maintenance |
8,687 | 3,273 | |
| Cattery - Depreciation | 13,517 | 12,197 | |
| 53,183 | 47,940 | ||
| Support costs | |||
| Cattery - wages 8 salaries | 120,222 | 99,821 | |
| Cattery - employer's NIC |
2,941 | 2,427 | |
| Cattery - pension costs Cattery - rates &water |
1,533 4,749 |
1,745 5,596 |
|
| Cattery - light &heat | 5,948 | 6,962 | |
| Cattery - insurance Cattery - telephone |
1,141 749 |
425 309 |
|
| Cattery - other office costs | 5,474 | 3,800 | |
| 142,757 | 121,085 | ||
| Other | |||
| Activities undertaken directly Other - purchases Other ~repairs 8 maintenance |
1,828 45 |
1,106 450 |
| Year ended 31Decem | ber 2022 | ||||
|---|---|---|---|---|---|
| 2022f | 2021 E |
||||
| Brought forward | 1,873 | 1,556 | |||
| 1,873 | 1,556 | ||||
| Srrpporf costs | |||||
| Other - insurance | 493 | ||||
| Other - motor | expenses | 2,914 | 178 | ||
| Other - legal | and professional | fees | 730 | 1,817 | |
| Other - other | office costs | 1,978 | 2,122 | ||
| 5,822 | 4,610 | ||||
| Governance | costs | ||||
| Governance | costs - accountancy | fees | 1,825 | 1.750 | |
| Governance | costs - financial | advice | 2,000 | 2,000 | |
| 3,825 | 3,750 | ||||
| Expenditure | on charitable | activities | 214,795 | 192,589 |