2022-05-31-accounts - International Sheep Dog Society

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			Page
Reference and Admtnistrative		Details	1 —2
Trustrnrs Report			3 —12
IndependentAuditors S~of Financial	Report Activities		13—15 16
Balance Sheet			17
Cash Flow Statement			15
Notes to the Financial	Statements		19-33

74nanth period 2022	2021	2020	2O19
Shop - f16,129	Shop - f33,242	Shop - f30,997	Shop - f69,110
Magazine Subs- f80,870 Total- f96,999	Magazine Subs- f93,250 Tots! - f126,492	Iylagazine Subs- f88,78f Total -f119,776	Magazine Subs- f88,674 Total - f157,964

7-month period 2022	2021	2020	2019
Registrations and	Registrations snd	Registrations and	Registrations and
subscriptions- f166,469	subscriptions- f218.310	subscripfions- f178,884	subscilptioils- f193.074
Subscriptions- f80,839 Totals -f267,3G8	Subscriptions- f103.017 Totals -f321,327	Subscriptions- f88.550 Totals - f267.434	Subscriptions- f07,105 Total - f280,179

		Designated	Restricted	Unrestricted	Total	Total
		funds	funds	funds	funds	funds
	Note	2022	2022	2022	2022	2021
Income from:
Donations and legacies				100	100	4,541
Chantable activities				348,178	348,178	573,935
Other training acGviiies				16,129	16,129	48,539
Investment income		123	107	1,122	1,352	565
Totai Income		123	107	365,529	365,759	627,580
Expenditure on:
Raising funds				20,171	20,171	16,222
Charitable activiTies				SS7,937	331,937	617,729
Total expenditure				358,108	358,108	635,951
Net movement in funds		123	107	7,421	7,651	8,371
ReconcltiaHon offunds:
Total funds B/F	17	368,382	42,915	287,915	697,212	705,583
Net movement In funds	17	123	107	7W1	7,651	(6,371)
Total funds CIF	17	366,505	43,022	295,336	764,863	697,212

				Period		Year ended
				ended 31		31October
				May 2022		2021
Rxed assets
Tangible assets		12		1,954		2,883
Investinents		13
				1,954		2,563
Current assts
Stocks		14	37.008		50,531
Debtors		15	45,836
Cash at bank and in	hand	2D	707,320		600,807
			79D,166		746,022
Current liabilities
Creditors: ainounts	falling due	16	87357		51,473
within one year
ttet current assets				702,909		694,549
Total net assets				766,662		667,272
Charity funds
Designated funds		17		366,505		366,382
Restricted funds		17		43,022		42,915
Unrestricted funds		17		295,338		287,915
Total funds				704,683		697,212

					Note	2022	2021
Cash Bows from operating		activities
Net cash used in operating	activities				10	105101	33,877
Cash Bows from invesdng		acthrltles
Interest received					5	1,352	533
Purchase of tangible assets					12		(1,041)
Net cash provided byl(used		In) Investfng		activities		1353	~1300
Change in cash and cash	equhralents		In	the year		1063313	(34,985)
Cash and cash equivalents	at the beginning			of the year	20	6M,807	835,792
Cash snd cash equivalents		at the end	of	the year		707,320	600,807

2.	Donations	and legacies	Unrestricted	Total
			funds	funds
			2022	2022
			f	f
	Members	donagons
	Total 2022
			Unrestricted	Total
			funds	funds
			2021	2021
			f	f
	Members	donations	66
	Legacies		4,473	4,473
	Total 2021		4 541
3.	Charitable	activilies	Unrestricted	Total
			funds	funds
			2022f	2022 f
	Charitable	activities	348,178	348,'l78
			Unrestricted
			funds	funds
			2021	2021
			f	f
	Charitable	acllvlties	573,935	573,935

3.	Charitable	actlvkles (continued)	actlvkles (continued)	actlvkles (continued)
							2022	2021
							8
	Registration	and Stud book		fees			186,469	218,310
	Membership		subscriptlons				80,839	103,017
	Trials Income							159,358
	Magazine income						80,870	93,250
							348,178	573,935
4.	Other trading		activities				Unrestricted	Total
							funds	funds
							2022	2022
							6	8
	Sstre ofgoods and Stud books						16,129	16,129
	Total 2022						18.129	16,129
							Unrestricted	Total
							funds	funds
							2021	2021
							6
	Sponsorship		and business	activities			15,297	15.297
	Sales ofgoods and Bud books						33,242	33,242
	Total 2021						48.539	48,539
5.	Investment	income			Designated	Restricted	Unrestricted	Total
					funds	funds	funds	funds
					2022	2022	2022	2022
	Investment	income				107	1.122	1332

5.	Investment	Income (continued)
			Designated	Restricted	Unrestricted	Toad
			funda	funds	funds	funds
			2021	2021	2021	2021
			5		5	5
	Investment	income	16			565
6.	Raising funds
					Unrestricted	Total
					funds	funds
					2022	2022
					5	5
	Purchase ofgoods and Stud book				20,171	20,171
					Unrestricted	Total
					funds	funds
					2921	2021
	Purchase ofgoods and Stud book				18,222	18,222
7.	Chsritabfe	activities
					Activities	Total
					undertaken	funds
					directly
					2022	2022
						9
	Direct costs				337.937	337,937
					Activities	Total
					undertaken	funds
					directly
					2021	2021
	Direct coe'la				617,729	617,729

Analysis ofdirect costs		Total funds	Total funds
		2022	2021
Staff cost (note 10)		144,991	216,756
Trials costs		6,613	144,472
Meeting and travelling		8,967
Office rent, rates and services		22,101	29,649
Office operation and materials		33,214	44.273
Magazine costs		58,657	80.163
Professional charges		39,283	50,333
Donations and general expenses		1,208	1,725
Bank and finance charges		'l1,063	14,888
Depreciation oftangible assets		709	1,850
Exchange (gains)/losses		(402)	6.540
insurance		7,366	17.313
Bad debts			(3,410)
Governance cost		4,142	13,079
		337,937	617,729
Summary by expenditure
	Staff cost	Other cost	Total cost
	2022	2022	2022
		8
Raising funds		20,171	20,171
Charitable activities		192,946	33'7,937
Total 2022	144,991	213,117	358,108
	Staff cost	Other cost	Total cost
	2021	2021	2021
	8	8	6
Raising funds		'!8,222	18,222
Charitable acfivities	216,756	400,973	617,729
Total 2021	2'i6,758	419,195	635,95'I

					2022	2021
					6	8
Fees payable	to the Charity's	auditor		for the audit of
Charity's annual accounts					9,000	10.204
Fees payable	to the Charity's	auditor		in respect of:
All non-audit	services not included		above		7,901	175
Staff costs
					2022 6	2021f
Wages and salaries					134,002	197,188
Social security costs					0,144	18,137
Pension cost					2,045	1,431
					144,991	216,756

2022	2021
No.	No.

Tangible fixed	assets
		Offic	Computer
		equipment	equipment	Total
			8
Cost or valuation
At 1 November	2021	23,984
Additrons
Disposals
At 31 May 2022		23,984	34,300	58,284
Depreciation
At 1 November	2021	21,321	34,300	55,621
Charge for the year		709		709
On disposais
At 31 IVlay 2022		22,030		56,330
Net book valve
At 31 May 2022				1,954
At October 2021		2.663		2,663

				Other
				investments
	Cost ar valuation
	At 1 November	2021		10,OOO
	At 31 May 2022			10000
	Impairment
	At 1 November	2021		16,000
	At 31 May 2022
	Nst book value
	At31 May 2022
	At 31 October	2021
14.	Stocks
			2022
			8
	Stud books			7,767
	Goads for resale		32,758	42.764
			37,008
15.	Debtors
			2022	2021
			8	6
	Trade debtors		3,943	12.027
	Other debtors		f284)	57.274
	Prepayments	and accrued inoome	42,179	25,383
			48830

						2021
						f
Trade creditors					31,117	9,593
Other taxation anc					20,059	10,084
Other creditors						280
Aocruals	snd deferred		income		35,539	31,516
					57257	51473
Deferred	income at 1		Navember	2021	5,000	5,000
Resources deferred		during the year			18,846
Amounts	released	from previous		periods	(5,000)
Deferred	Income at		31 May 2022		18,846

Statemenls offunds - current period	Balance at			Balance at
	1 November			31 tihry 2022
	2021	Income f	Expenditure f
Unrestricted funds
ICsnersi funds	287,9't5	365,529	358,108	295,336
Designated funds
Bequests reserve fund	97,824	114		97,938
Investment reserve fund	143,558	9		143,567
Trials support fund	125,000			125,000
	366,382	123		366,505
Restricted funds
Chrurman's Appeal 2001 Account	42,915	107		43,022
Total offunds	697212	365 759	358108	70 863

8tatsments affunds	8tatsments affunds	Balance at			Balance at
		1 Itavember
		2020	Income	Expenditure	31October 2021
			2	2	2
Unrestricted funds
General funds			627,564	635,951	287,915
Designated funds
Bequests reserve	fund	97,812	12		97,824
investment reserve fund		143,554	4		143,558
Trials support fund		125000			125,000
Restricted funds
Chairman's Appeal	2001 Account	42,915			42,915
Total offunds		705,583	627,580	635,951	697,212

Analysis	ofnet	ofnet	assets between	assets between	assets between	funds - current period	funds - current period	funds - current period
							Designated			Restricted		Unrestricted	Total
									funds		funds	funds	funds
									2022		2022	2022	2022
												6	6
Tangible	fixed	assets										1,9S4	1,054
Current	assets							366405			43,022	380.639	790,168
Current	liabilities											(87.257)	(07,257)
Total 2022								366 SOS			43 022	29S,336	704,863
Analysis	ofnet		assets between			funds - prior year
							Designated			Restricted		Unrestricted	Total
									funds		funds	funds	funds
									2021		2021	2021	2021
										5	2	5	2
Tangible	fixed	assets										2,663	2,663
Current	assets							366,382			42,915	336,725	746,022
Current	liabilities											(51.473)	(51,473)
Total 2021								366,382			42,915	287,915	697,212
Reconcfiiation			ofnet		movement	in funds to	nat cash		flow	from	operating	activities
												2022	2021
													6
Nst expenditure			for the period (year (ss per Ratemant					of Financial
Activifies)												7,651	8,371
Ad)ustments		for:
Depreciation charges				(note 12)								709	1,850
interest	received		(nots		5)							(1,352)	(533)
Decrease In stocks (note 14)												13,523	9'I4
Decrease/(increase)				in debtors (note 15)								48,846	(42,020)
Increase	In creditors			(nots 16)								35,784	14,263
												105,161	33,877

20.	Analysis	ofcash and	cash eq	ulvah	mts
												2022		2021
	Csshin	hand										707,320	600,807
	Total cash and cash s											707,320	600,807
									At	1
21.	Analysis	ofchanges	In net debt						November				At	31 May
									2021			Cash flow		2022
										6				6
	Cash st	bank snd in hand							600,807			106,5'l3	707,320
									600,807			106,5'l3	707,320
22.	Pension	commitments
	The Charity operates a defined			contribution			pension scheme. The assets					ofthe scheme are held
	separately from those		ofthe Charity		in an	independently		administered			fund. The pension cost
	change	represents contributions		payable		by	the Charity	to the fund and amounted to E2,045
	(2021:51,431).Conb1butions taislling 6698						(2021:6436)were payable				to	the fund atthe reporting
	date.
23.	Operating lease commitmsnts
	At 31 May 2D22 the Charity had			commitment			ta make future		minimum	lease payments under			non-
	csncellable operating		kisses as follows:
												2022		2021
												k		2
	Not later	than 1 year										30,953
	Later than 1 year and		nat later than		5 years							57,805
														13.884