2023-04-30-accounts

Trustees	A Wylie, Chair
	EA Luff
	G Young
	J M Simpson
	N Manson
	T Robson
	T Fife
	TScrafton
	W Davison
Charity number	220506
Principal address	Benton North Farm
	Benton Lane
	Newcastle Upon Tyne
	NE12 8EH
Chief executive officer	C Bray
Auditor	Sumer Auditco	Limited
	The Beehive, Beehive Ring Road
	London Gatwick	Airport
	Gatwlck
	United Kingdom
	RH6 OPA
Bankers	Barelays
	Leicester
	Leicestershire
	LE872BB

		Page
Trustees' report
Independent auditor's	report	5-7
Statement offinancial	activities	8-9
Balance sheet
Statement ofcash flows
Notes to the financial	statements	12-26

Current financial	year	year
				Unrestricted	Restricted	Total	Total
				funds	funds
				2023	2023	2023	2022
			Notes	E	E	E	E
Income from:
Donations and legacies			3	1,041,071		1,041,071	701,881
Charitable activities			4	78,039		78,039	57,185
Other trading activities			5	286,848		286,848	143,129
Investments			6	11,491		11,491	7,729
Total Income				1,417,449		1,417,449	909,924
Expenditure on:
Raising funds			7	239,642		239,642	219,482
Charitable activities			8	1,163,407	2,927	1,166,334	1,063,002
Total resources	expended			1,403,049	2,927	1,405,976	1,282,484
Net gains/(losses)		on investments	13	(21,297)		(21,297)	(16,842)
Net movement	in	funds		(6,897)	(2,927)	(9,824)	(389,402)
Fund balances at 1 May 2022				1,833,768	169,588	2,003,356	2,392,758
Fund balances	at	30April 2023		1,826,871	166,661	1,993,532	2,003,356

Prior financial year
		Unrestricted	Restricted	Total
		funds	funds
		2022	2022	2022
	Notes	6	6	6
Income from:
Donations and legades		701,881		701,881
Charitable activities		57,185		57,185
Other trading activities		143,129		143,129
Investments		7,729		7,729
Total Income		909,924		909,924
Expenditure on:
Raising funds		219,482		219,482
Charitable activities		1,059,878	3,124	1,063,002
Total resources expended		1,279,360	3,124	1,282,484
Net gains/(losses) on investments	13	(16,842)		(16,842)
Net outgoing resources before transfers		(386,278)	(3,124)	(389,402)
Net movement In funds		(386,278)	(3,124)	(389,402)
Fund balances at 1 May 2021		2,220,046	172,712	2,392,758
Fund balances at 30April 2022		1,833,768	169,588	2,003,356

						2023		2022
					Notes	6		E
Fixed assets
Tangible assets					14		1,065,785		1,108,178
Investment	property				16		146,357		107,487
Investments					16				273,058
							1,212,142		1,488,723
Current assets
Stocks					17	40,684		27,063
Debtors					18	267,039		262,812
Cash at bank		and in	hand			549,180		311,380
						856,903		601,255
Creditors:	amounts		falling	due within
one year					19	(75,513)		(86,622)
Net current	assets						781,390		514,633
Total assets		less current		liabilities			1,993,532		2,003,356
Income funds
Restricted	funds				21		166,661		169,588
Unrestricted		funds					1,826,871		1,833,768
							1,993,532		2,003,356

					2023		2022
				Notes	6		6
Cash flows from operating		activities
Cash generated from/(absorbed			by)	25
operations						15,633		(270,770)
Investing	activities
Purchase	oftangible fixed assets				(2,215)		(9,945)
Purchase	of investment property				(38,870)		(40,000)
Purchase	ofother investments				(5,333)		(172,473)
Proceeds	from disposal ofother		investments		257,094		170,073
Investment	income received				11,491		7,729
Net cash	generated from/(used		in)
Investing	activities					222,167		(44,616)
Net cash	used ln financing	activities
Net Increase/(decrease) in		cash and		cash
equivalents						237,800		(315,386)
Cash and	cash equivalents	at beginning		ofyear		311,380		626,766
Cash and	cash equivalents	at end of		year		549,180		311,380

Donations		and legacies
					2023	2022
					E	E
Donations	and gifts				461,101	319,358
Legacies receivable					558,975	351,287
Grants					20,995	31,236
					1,041,071	701,881
Grants receivable for core				activities
					2023	2022
					E	E
Coronavirus		Job Retention	Scheme			236
Charitable		Trusts			20,995	31,000
					20,995	31,236
Charitable		activities
					2023	2022
					E	E
Re-homing		contributions			59,359	41,905
Council and police contract				income	18,680	15,280
					78,039	57,185

			2023	2022
				E
	Fundraising Events		80,682	51,427
	Shop income		136,768	91,702
	Social lotteries		69,398
	Other trading activities		286,848	143,129
6	Investments
			2023	2022
			E	E
	Rental income		8,314	2,511
	Income from listed	investments	2,419	5,164
	Interest receivable		758
			11,491	7,729
7	Raising funds
			2023	2022
			E	E
	Fundraising and publicity
	Social lotteries		44,032
	Staging fundraising	events	42,481	36,419
	Advertising		23,488	28,835
	Fundraising costs		3,912	13,811
	Staff costs		115,720	130,754
	Fundraising and publicity		229,633	209,819
	Trading costs
	Operating charity shops		9,063	7,360
	Investment management		946	2,303
			239,642	219,482

			2023	2022
			8	8
Stat costs			591,072	527,892
Depreciation	and impairment		44,608	46,083
Property repairs and		improvements	81,894	65,679
Veterinary fees and vaccinations			117,860	115,032
Animal hygiene and welfare			83,438	88,766
Motor running	expenses		9,584	8,355
Rent, rates and insurance			14,300	33,524
Lighting and	heating		50,673	52,869
Equipment I	skip hire		4,623	4,858
Sundries			23,425	14,368
			1,021,477	957,426
Share ofsupport costs (see note 9)			109,854	72,768
Share of governance		costs (see note 9)	35,003	32,808
			1,166,334	1,063,002
Analysis by	fund
Unrestricted	funds		1,163,407	1,059,878
Restricted funds			2,927	3,124
			1,166,334	1,063,002

			Support	Governance	2023	Support	Governance	2022
			costs	costs		costs	costs
			f	6		6	f
Staff costs			62,677		62,677	37,498		37,498
Printing, stationery		and
office supplies			27,828		27,828	18,112		18,112
Telephone	and postage		16,669		16,669	13,579		13,579
Training costs			2,680		2,680	3,579		3,579
Audit fees				7,500	7,500		7,500	7,500
Legal and	professional			27,503	27,503		25,308	25,308
			109,854	35,003	144,857	72,768	32,808	105,576
Analysed	between
Charitable	activities		109,854	35,003	144,857	72,768	32,808	105,576

The a	verage	monthly number of employees during the yea	r was:
			2023	2022
			Number	Number
Animal	welfare		27	28
Management and administration			8	7
Total			35	35
Employment		costs	2023	2022
			6	6
Wages	and salaries		697,378,	635,076
Social	security	costs	56,358	43,995
Other	pension	costs	15,733	17,073
			769,469	696,144

Net gains/(	losses) on Inve	stments
			2023	2022
			E	E
Gain/(loss)	after revaluation	of investments		(16,224)
Gain/(loss)	on sale of investments		(21,297)	(618)
			(21,297)	(16,842)

Tangible fixed assets
		Freehold	LeaseholdFlxtures		and	Motor	Total
		land and	land and	fittings		vehicles
		buildings	buildings
		E	E		E
Cost or valuation
At 1 May 2022		67,744	1,560,132	210,394		40,752	1,879,022
Additions					2,215		2,215
At 30April 2023		67,744	1,560,132	212,609		40,752	1,881,237
Depreciation and Impairment
At 1 May 2022		3,610	564,086	171,829		31,319	770,844
Depreciation charged	in the year	679	35,453		6,117	2,359	44,608
At 30April 2023		4,289	599,539	177,946		33,678	815,452
Carrying amount
At 30April 2023		63,455	960,593		34,663	7,074	1,065,785
At 30April 2022		64,134	996,046		38,565	9,433	1,108,178

14	Tangible	fixed	assets	assets		(Continued)
	The cost	or valuation		figure for Land and Buildings	includes:
						Leasehold
						Land and
						Buildings
						E
	At historical cost					1,350,132
	Valuation	made	in 1997			210,000
	Total					1,350,132

	historical c	ost ofthe revalued Land and Buildings.
16	Investment	property
			2023
			E
	Fair value
	At 1 May 2022		107,487
	Additions		38,870
	At 30April	2023	146,357

	2023	2022
	E	E
Freehold	67,487	67,487
Long leasehold	78,870	40,000
	146,357	107,487

16	Fixed asset investments	Fixed asset investments
				Listed	Cash In	Total
				Investments	portfolio
				6
	Cost or valuation
	At 1 May 2022			250,539	22,519	273,058
	Additions			5,333		5,333
	Disposals			(255,872)	(22,519)	(278,391)
	At 30April 2023
	Carrying amount
	At 30April 2023
	At 30April 2022			250,539	22,519	273,058
17	Stocks
					2023	2022
					6	6
	Finished goods and goods for		resale		40,684	27,063
18	Debtors
					2023	2022
	Amounts falling due within		one year:		6	6
	Trade debtors				13,483	7,336
	Other debtors				36,403	35,213
	Prepayments	and accrued income			217,153	220,263
					267,039	262,812

Creditors: am	ounts	falling due within one year
			2023	2022
			6	8
Other taxation	and social security		11,166	6,482
Trade creditors			17,162	29,680
Other creditors			306	3,790
Accruals and deferred		income	46,879	46,670
			75,513	86,622

			Balance at	Resources	Balance at
			1 May 2022	expended	30April 2023
All funds			150,852	(2,876)	147,976
Pedigree	Brighter Futures	Fund	14,366		14,366
Pedigree-	Indoor Play Barn Fund		4,370	(51)	4,319
			169,588	(2,927)	166,661

							Balance at	Resources	Balance at
							1 INay 2021	expended	30April
									2022
									6
	All funds						153,925	(3,073)	150,852
	Pedigree	Brighter Futures		Fund			14,366		14,366
	Pedigree	-	Indoor Play Barn Fund				4,421	(51)	4,370
							172,712	(3,124)	169,588
22	Analysis	of net assets between			funds
	Current	financia year
							Unrestricted	Restricted	Total
							funds	funds
							2023f	2023 6	2023 6
	Fund balances at 30April			2023 are represented		by:
	Tangible	assets					899,399	166,386	1,065,785
	Investment		properties				146,357		146,357
	Current	assets/(liabilities)					781,115	275	781,390
							1,826,871	166,661	1,993,532
	Prior financial year
							Unrestricted	Restricted	Total
							funds	funds
							2022	2022	2022
								F	6
	Fund balances at 30April			2022 are represented		by:
	Tangible	assets					938,865	169,313	1,108,178
	Investment		properties				107,487		107,487
	Investments						273,058		273,058
	Current	assets/(liabilities)					514,358	275	514,633
							1,833,768	169,588	2,003,356

	2023	2022
	f.	E
Within one year	2,552	2,882
Between two and five years	10,208	10,208
In over five years	20,416	22,968
	33,176	36,058

			2023	2022
			6	E
Nlithin	one	year	1,650

			2023	2022
			6	E
Aggregate	compensation		54,732	59,482
During the	year the charity used a firm of property	agents to manage	the rental properties, ofwhich a trustee
is a controlling party.

26	Cash generated from operations	Cash generated from operations					2023	2022
							6	6
	Deficit for the year						(9,824)	(389,402)
	Adjustments for:
	Investment income recognised	in	statement		offinancial	activities	(11,491)	(7,729)
	Loss on disposal ofinvestments						21,297	618
	Fair value gains and losses on	investments						16,224
	Depreciation and impairment oftangible			fixed assets			44,608	46,083
	Movements in working capital;
	(Increase)/decrease in stocks						(13,621)	6,033
	(Increase)/decrease in debtors						(4,227)	70,924
	(Decrease) in creditors						(11,109)	(13,521)
	Cash generated from/(absorbed		by)	operations			15,633	(270,770)