ChaTIty r•glsiro11gn numtser 227361 NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY LEGAL AND AOMINISTRATIVE INFORMATION rrusltts J A Hall IC14*rpwsonl Ms J D xon ITrea¥urerl Is C Wdlscfl Urs L Chambers Mfs V Watson kqr¥s A R￿￿rdSOn Charlly nÈmib•r 227361 Principal addroS$ G81k>p￿￿ G"wi) Roa¢1 Ebjtiton Banks G8l&shèad Er￿dr￿1 NE97 Aydilor FCrrr￿x￿ HthtS8 F¥n¥w(xxJ Rtraj Nev￿￿18 Tyno TYT￿ èfkl Wear E￿!￿)C NE2 1rJ 8&iiker8 Uoyd5 Bdtik PLC 15 W*5t Slfeot GaT￿he& Tyn8 & We* NE81DP Soll¢itors ¢YN4ill RithThy)ds Lth¥ fini LIQ 1-2 La￿S￿[￿￿K1 T&iTace lasl Newca511E TJ Tytbe & Woar NE3 IHL NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY CONTENTS rrusteès. rep%Yt temènt ol Iruslees. resp(x)slyhtwJs lTrdopondenl auL*lnr's report Sta'.em8nl of financial aclTryileS Ba13w shpel sialcmerii ol cash Iknw5 N()los It) Ihe slalÉ>menls IC-19 NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 Tho IFtr¥iees pre5enl I￿lT 4nrtJdl r8tM)rl and slalem8nt5 for lh8 yw &Kled 31 l*larth 2074. lin(IIILial slalpFt*iiti ha¥• beEo preplifod ivilh ts Kr-wnl•iQ PDliaes sèi (xjl in noie 1 10 the l.,ndnc.iol 5ts1èmonls ar￿ ¢%ynpl> with the Iiusi dèed. CltaribosAcl 2011 'Ac¢ou'itV)9 Tind Rewrting by Chfiri1￿¥.' slalp.mpt of Re(ximmeiMJEè.d Prartice ¥psYirAIAft lo charrt￿5 prep{tfi￿ Ihoif ￿t{￿lD1$ 'n ￿￿)￿{JaIlc8 with tlio Fina￿41 Standatd a￿"caLl￿ ￿ 4T* Reijubhb ol liddrxl ,"FRS 1021 leVer.TNe 1 Jaqii¢lry 20191. Oble¢¢lvc5 and ACtivitit¥ Th8 SrK.iely's o)j&ls aio Uie "pfolerton ol srnalel antrr8ls I-￿￿je. Gwghy and siJl*eriry by Ilie provi￿￿ wd m*otenarts Of rwr Gale¥w￿l ol ati reluye and 01￿1 laulilies lo achkve Ihal 0tr4eLI" The aim ol lh¢ shdler is trj rehab4rta￿ re-￿￿0 wNanl8d and abant>)neil wimals induje horsos. dorJs. Cats #id ollior smom &ilni3Js. Al aiiinialti afo I￿all17 thwked by oui ¥el '¢th￿l Ihoy ￿1r￿ve Th&y aT.- Ihen neuter&O. ¥a￿.￿lated A¥KI (Ic9s are fflirio-chpr*d Our an*ts41s ah¥ays Fecwo r.rINn￿ ¥olprinary aienliTrn whèii Foquirerl Pntonld ¢)*nérs af8 (Iryjs go Into Ihdr ht¥iiès. We h¢lVe ¢7 1ian.euihlnas￿ pol￿ J4¢Trss tPie is deeniegl .4 datyer ￿ ￿￿)Ple or on the att4￿e ￿ our vpl. We Jucaie Ihe wilic and FyJle*ilial owrrts rtccs*ly of nedlerng. rtycrtrcbii3FMw arml y*ar￿ v8Lr*naliM. New nwei$ kiinw they ¢an rèly on DW ¢idvKe and Supp￿1. The *k)plod in furlhwarKo ol Ihese (*49CtS aTe sel wt paves 10 lo 13 ijl U)oso fift￿(￿8￿ state￿￿lS 8ryJ Iher$ ho$ bewi ￿ ctraNJe w, Ihesc y*aT_ PubliL TM trustees liave p?itJ duo nygaid lo giix1anc* tSSU8d by tho Clwly 851￿ li deuthng what actrsrylios tho oripty ghoiil3 IMWertdko. Vohinleers The ￿￿e1¥ is ror thc conliNed wyk assEsta￿a JJI h￿U01¢(￿. Publtc ben*ft The Trusiee- r￿n[ir￿7 Ihal Ilw have relerred tJ thè coniaincd in Cnari".y CwTrThssw's y11￿arKe on piibli¢. ber￿Irt revlewil￿ thr. Twil'¥ 8irrbs anj utybvos pl8nnww fuluie ae.tiiil￿s AGhiovements and porf0m￿nC• &qnihLR?i?I dCliv.lio.s and ￿ch￿￿me￿IS ègthjst olwcttvvs The Sw.ip.ly h Roswr￿$poljrY lftvel vf ieser¥*s as a.. .'Il Uar(* 2D24 ha$ Zl.823.G25 12023 £1,722,732), Thè charills pOl￿.Y Is 10 8im lu hdve ts5h reseives 04LINal*)I lo al kosi Iw years. chwiaNo ¢xpwKhturo thal11 Is 1101 lolally relpant on IugclU&S iii It￿ short *mi. NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 nsk.S TIM2 Iiusiofts h3ve a55e55wI risks 15 ex￿se0 satssfxxl Ihat s￿leMS we In Istico 10 miwate eyp05trv IJ I￿￿0 nidlw Thk) Ir114¢e￿ tr￿1 rirs a ",4giiLv lo (Un¥￿vr rw styatQgK an(1 yro'.xJfjNI risk> SorA9ty and a LorJinyy lo ni layhto tmsè rtsks. Vlo are gratekn1 k) fv) K'.ial adlhorly holp us wlh wr ii¥k ds¥es%mfiThl eath Plan8 lor hJ¢tsrA yrlodrt The for our w¢yk Ar8 iais&d in a éatiety ol ways. We fw an aWi¥x) l•• fvx arnriay whlcn lo￿Oid8 rnaD4irxng I1￿ anim*3 feCCI¥C. Vo *$D hc4d events Ihrouw I1* yg)r *$ t￿[*11Y s*$ *Td %dksisM%%*. rhè maprty ol Il* rTW¢i' Ir* lh¢ ule ol.yJ ar.1￿5 CCXrn5 and IEgyues. Gving lur*arQ. Inioiilx¥) cry¥knJe and QLX evert5 ￿ buld M litt Jriiryidls re£eiwp. ai lh* lime The cotlery 41￿ wr4*1$ wmpl8ied year. Tro kepnel b￿)￿ Is tsseo Ihe s￿￿1¢1 iknjs is ￿ ne￿j of wr lo h￿¥0 V¥5 rttplatad Yillh J more Èlfit*yl blLtK ol wh¢h w af8 IKv.￿ lo have 21)25. Siruclureb yo¥ernèn¢e Ind m•nagemertt Tlw ch)nli 15 "(M*tol &J by its gOYém￿9 de6d ol Wusl CMAll￿O5 th￿lty. I IIF bOClOTV wJ% lolmea ￿ 1917 brf fv lale kl,- ￿ J e. arLI ga￿ed cfvoritawe slatw n I￿1. Tlio Sw.knty's aclivibes arts s0vorr￿d by Its ￿arity C(mmsS￿ffj stjil￿nip. Oocurne￿ d 1989. aThJ managed by ￿ Exti￿7￿0 Lu￿rill￿PE ￿•71) as IDj￿￿5. Iru51ec5 mpel A r￿Ular ba¥$ to al n￿￿or3 In relaiKxi ttj Ih rJnning olll)e ￿harflY. ecwitnwnl and The chaf11y seek5 lu rtpwI)i Iruslees IiLvD aTVCty ts ￿￿1￿rt*￿t$ AirwJrt¥8 l)avè ffilwes1. and shown somg i11v￿Vemenl. .n I￿ dwty's aar￿￿)5. They ThL51 iweii a r*mberf of Lhe lor a jQaf OrwisalbY8lsfriJrliiio Th) day lo wnwmeni ol the sheller ￿ Ir tho of S￿1￿ mww. The chJrWs slrolewc 8n0 n oti•ratK)na ckd5￿[￿ ai8 by whk* ai ￿all a IwlNy ba￿5. Th8 trust8eg' report was ap?r¢Md lyi Ihe of Trusteos. 4,1 ATr4￿1 wpergon) Trusteè NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The Iru%tcc$ re¥pJnslbto prèparkng th9 Trusleey. and fin4*1￿81 8lfitoMenls in aworil*￿ts ￿th applkcablc al￿ Un ed Kiygdom Puoiinbt¥J StancJrds ILJnitod KThJ) ￿￿*M ¥0 d&S￿b￿ the r¥lev&iil sections ol IhLS reporL Othci Informhtion ThL' 01h￿l 11)formoiMThn crArpr￿S the v1forn￿1i￿ ￿￿ded .Innual repcyl oll)er Ihan the fina￿ slaleii>ents ard oiw dud lor's rel￿[1 Iherecw I iiuslees we r9SPQywblL. foi o'.hEr inlmlw cwt•iied wilhin annual rfjx>rl Our uyirllOIi 4Jrt fir.(Iiicsal slnletnenly doei rTrX Crt,' or suiflL*nl reccKds have nol been kw: t th¥ fiiiiTs witTr ro9trd lo the yoinral WJ￿h¢ We also G￿lS￿ef￿ t￿.￿￿ laws ard regula￿(￿$ Ihat have a direcl impK.t cffl Ilie Iin8W.ITI1 sliilel?ien15 of IhF ¢oiiwany 8$ Ihe Chartlitrts Aei 2011 r1ThJ UK tax wlat￿l. AIKlii kyoceilb.res porforrl1￿ by 6￿1 team indudv DisGLi%gions imih th•. trust8es an￿￿)1￿ rt.Ilottod Iii Illè lthanrial bldieineiils. Ihp. I￿slikelY w9 W￿11[} t)ecoMc E4w4re ol Il th& ol #electinsi a t1￿{¢r￿al misslaieTr￿nI dije Iv fr8i1d Is his*fjr ￿ar) the T￿k of n(x d¢ie¢lirKJ onu r¥sul-.w Ircm ¥Frtsr. fra￿j rnay iii¥ol¥o dolibErdle LL41..si( NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY INOEPENDENT AUOITOR'S REPORT (CONTINUEO) TO THE TRUSTEES OF NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY A furilbe( deScnpI￿n ot uur respw8*)*.Ues E* a¥￿I￿lIe w the Fmianrial Repwl*KJ VLIU Icils website dl. Iillps.'Il vlww.1rc.￿9 uklau0itorsro5p￿Sb1IknQs. Ths dtt¥uiption l(ms pwt vl uui athjilrfs reptyi. Oih?r matters Your folleniion is 4Jrii w la Ihe lad Ih31 the cha*ty has prepa￿ l*iai)oal staienipnis ￿ arxfjfd￿¢e. wklh'Ar.caunliilll REportirlg by Clwilics. Sldlpmeni nl R¢+c.ctyiime4NJ¥d PfaC.l+r￿..lpPl1¢abt£ lo cJié Char ts"05 IAcLOiii)Is and Report81 RogLd4ltion¥ 2(K)8 Trjf JU4JIl wrk has beon md(￿k￿n so ihal V￿ rTh9hl stale to Iha chiiril/'s IrLisIocs ltr¥)sè ni8tlftr% we are req￿fe￿ lo 8tale 10 Ihem kn an auditor'% re￿0[1 8r¥l lar rv) olhèr p￿rpos￿. lo th2 full8*18xlcnl p8rinit1￿ by law. rjo ￿)1 acrEpl ¢Jr 8ssvw* ¥8srth8ibih',y Its any￿0 Jllier Gwty and ihe charily trusleos bod j. l(M otsr audil wur￿. lor Ili8 report. of the op*i¥gn8 have fulll*d. Robsoji Laidler A¢¢*>unlants Limtttd Statutory Audlttsr Ferily￿(XI Housc F￿[￿(￿￿￿ Ilo Jesiii¥¥J up9n Twie Tyne Wo Enklaiid NE2 ITJ Rntson Ltridler Aceounl3?Is '_iTr¥led is 'or ¥wiitme-. l as aucilcrf of Soryoty by ¥￿tue ￿ its Olgi￿741Y lor aPPObiMnienl ds aii0ilTh (Jf a compa'iy Lincle.f spc1￿￿ 1212 01 Ilw. n È¥ AL'I 2(MJ6. NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY STATEMENT OF FINANCIAL ACTivrriES INCLUDING INCOME AND EXPENOITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unreslrirt•d funds 2024 Un¥estrl¢led lund$ 2023 No¢*5 In¢oing fmm.. Donat￿nS JrK4 Ig*a(io% Oliier Iiading athwlN)$ Inveslmonts 444.448 40.U97 23.853 34.152 2,921 Tolal Income 508 398 386.711 Expendltwe 0￿". 337,715 311,286 Olhef expendilu¢& 10 Toi•l exp¢n¢*ture 408, IDS 3112IlY Nel inGom? and movemènt lunds 100.293 Re¢oncitiation ol lund8: FU￿ bal.wc&s al 1 2023 722.lJ? l.fA7.293 Fund balance$ at 31 Plareh 2024 1.1123.025 1.122.73Z The sla".enEnl o* I￿<1[￿A￿ a(41¥￿￿19 incknles al gain8 losses rewirAI ￿ Ihe yeAr dèrfrwo Irom conlw)itW6 IlL*4￿1￿s. I Inc￿￿ 31)¢J oyprndituio NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY BALANCE SHEET AS Af 3f laARCH 2024 2024 2023 Not Flxod TAIW No a$sctr& 459,349 IPAI.324 ¢urrgnt os•ets 12 13 1.381 88.¢Y25 la62.Gr8 1.72ti 1.$32.84) CaÉh ai bath and In hJnd 7.4S2.¢M4 1,555.957 Credltors.. amouttts fthng due *llhln ont year IB8,4081 113.5491 1401 curr•nt a5%¥15 i.>i3.ts76 1,542.4011 Total aysets Itss eurYen¢ Ilatsllilies 1.823.025 t,7Z2 132 Th• funds ol th? $o¢bty Uirestncled lutKIS 16 1.722.n2 1.823.025 1.722.132 I>.IL.tr* The fin*ToAI slaiomonis wor& M... . IrsJ H811 Ichalrpwwl TEv$ts• Us J ITrea9Jmrl Trust NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notès Cash Ilows from opgrating a¢t5vities Cash generi11trtl IfON operaliws 18 165,753 Inv8$tlng actFVitI•s Purchase DI larnyrtle fixed 8sse15 Invastment inccxnè rocoiv¢d 1359.81BI 23.853 2,921 Nel cash lus•d Inllg•n•rated from Inv•sting acllvltie$ 1335.9651 2,921 N8t ¢ash used in fin•n¢ing J¢ti¥ilhoS N•t IdecroaSe￿inCTea5? iii cash afyd cash eguivaltrnts 1170.2121 77.916 h and cash oits JI begnniryJ of yeaf 1,532.89J 1,454.974 Cash ¥nd ea$h oqulvaknts al end ol year 1 362.676 1.412.8 NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Aecountlng poli¢k*s harlty Inlowmatloii Noillieiii CoiiTrlivs fvt.rses aThl sn%q￿r AniTaly PTntectiw Is wi ￿￿￿0{pl￿al0O r.haril¥ In .(TrJt Idi'(l atlil W*iles. ￿[￿al th08S 5s gr4vn ￿ Ihe Leual and AdDiini3trotivo liikymati￿ wAIIwi Ix*e IinaiKi¢Trl sla(thi1$. 1.1 A¢covnling convenUo¢i 'I'iio [￿3￿c.1a1 51tilEyiiL%nls habe be¢n prepared in 4¥ilh Ihe Sociclys IfUSI deed. thc ChJrileS A 2L111 rirQ 'AcC￿rItI￿￿ Retthiw b,1 ￿h￿Il*S.. state￿nI Lrf Reconvt*ndAd ViaLl￿* apYI￿aLle lo Lliarilio$ pTrparthw IhtsTr accoJnls ITh 8ccordwcc wlh Finatx]&l Rep)riiT¥J siaTrlard ¢¥lP IA>le in il'e UK tnd RokJulJliG ol Ireland IFRS 1021 lelfeclTr￿ l ja￿ary 70191. The SLKiL4y is • Pthli¢ Beiiofil Entlly as by FRS 102. The lirk-iTra31 St￿er￿()nts b.aye depart￿ Irknmi the ChatitBs {￿ul1￿ Rewxlsl Reuubiiono 2008 ID Ihè extonl reqliired lo kyovkle rl true at)d wie* Til5 depart￿8 hAs Invol¥'gd iolbwivJ th$ stater￿.1)1 of RecoTnTnended Prtrti￿ (OF chariiies apptylrvj FRS 102 I￿11￿￿ than Iho vors*Jt? of Ihe &aleT￿l ol Rècon)mertded PrarAice whth is ieleff8d to In RogJiaions bui has silic* beeii wilhdwawn. T17e linariLial slalcrnvrils pic￿r￿ In UK vhicb Is the lunctional ol Sowty. klnntrtary Smo￿lt$ in IlnanLk41 sialtsnie￿s are roiJfKled k> Ihe nea￿51 £1 The fift￿ck￿l staleneiils beei) prcpwe..<1￿￿1 IhY*i is dpleffed ui)ti ￿'e co￿11￿￿5 ale lumy mot ur Iht) full11m￿l cfrl Iho* iuiAil¥Jns Is *lihn Ih_ iilion. '.he am(A￿l ¢5 tri.oyii iirA receNA is expojrlpd If liie awovnl Is rKA kr￿.￿￿. lh¥ kgw.y 1% tTealed as a ctsnlingefil asset. ID. NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accuuiili*)g poliel•s Iconllnuodl Do￿A￿d laub"t￿5 orid dotthlcd prolèsgonal seivKes aro rpwgn std in ntoii* al Ihtr.I fail Yak1￿ tl*ii **cOnom￿ bene Il is pfubalmo. it can tre measured rel*aW arml Uie Lhanl¥ ha5 ¢1)N(ol (wci iiom. fair valuo is dolorwThrwJ on Iho bxl8d proceAds frrjm 5alg Ip5S the nxpected cos15 01 sa￿. esbmal*MJ the 18K ialJe kvact￿￿1t4tr U{￿ fecgwl Ills ieth3nisÈd ith strKk and 'Ir￿chn* from olhéf tradir4J aL..￿l￿e5.. UyJr sak, Ihè sl(L& * Char￿.d au&nsi 'lnrA)me fforn Oth Ir￿j1110 a¢':ivities' and ts w(￿eerf$ are reLwnise&&1 ￿ 'lnrAM* from otPwJr tsading adi'Alie5'. w￿re il is itwraclicablc to fair V¥ilue the Item5 Ihe *olume ol I(￿ vakje i*nis Ihey a￿ not reCo￿lsed In the ririancial slalen*nls ijnltl Iw in￿)Me ￿ fecfjgnised ￿lhI11,1[￿[￿Tre IiThii o111￿ iradrt¥) aclivfftie5' Fixed asscl glis ill kir¥l are •vw) for•vat4e and are ai loit ¥ail*. Th￿ are not d¢ferred Ihe lilo Df tri& as%At Incuybe Irc.m trading aGb￿t￿ w¥Judis ifft(xYY6 èarnod ffoni fv*ndra5mg e¥f¥nls liading adiwt*.: lo rtiise furbm￿ rKÈ7r*ed n exrjwgo ky su￿￿'n9 tyJ(x1s ser¥ices #i oTr*¢r hjnfts Is Ir*xyJni8kxI enbllemortt has ttturrod. lThveslmenl income earn￿ cn InVC8lment of spoixfK pendi￿ Ihoir eXpW￿ure 01 gualilywbg ei%sels 15 deiuct£xl Irtsm the trrtyYow*vJ ¢JTrsls eliiibb fvr cwtslisalfv)). 1.5 Expendh¢4ire Liab￿111¢5 ¢we r¢¢(ViLsèd as expe￿￿￿r6 ￿ SULM) as Ihwv Ss a QT obligalion Com￿11￿.,.￿ tht7 rthJ?ly lo th81 pxpeiKlkna. rt IS that A iraFi4lRr ol e￿￿mi￿. bpnefits WMI [equ￿rI￿ ITI se11￿ment tn& .qrnouni of the 0b1bgti￿ can be fdiahky Expendiliiro 18 accoiJnl¥d lor nn ari dcLruals ￿lS15 has beet) classrfed j[￿er dirys itr.at Gyrryaie all c9515 ielalcd lo 11)e. rilew canrot bè direcity allritKrtFxl 10 pit hoady￿S they h3 I￿n alkxaied to xINIi￿5 on a b&w5 corL5islenl *ilh Il%1 reswr&& lire¢owrablg VAT is ¢harwl as an wense s¥aEn4 the a¢liwity for Axpendltwe arosg. 1.6 Tavtyibl• assets Tar¥Jitle IixaJ •$set5 éTrre inilialy ftieasurwl Ht LThl ond nieagJf•l al cosl ￿ valuath)n. rw ol -IAik)n anrj any WnJarw.￿l b)5￿. l)èpreciabon Is iewised so as lo Costty v*u•l*Jn of dssots ￿s5 Ih&r rosKIl￿ Y￿￿e$ ovor th￿1 U5e¢iil lives on tli¥ f01b￿ bases. Fr'e¢￿￿￿ bths Fixiurcs i+fKé filtirys Motor y¢kniLlttb Kennels. sl*lIP￿ r.lc slwhthne 15% on rfto¢Jcinq baL4n 25+A on refknfjg balw 5% 011 rAdu(Ji9 balawi The gain or I￿￿ arigiry (x7 th's5XJ%t¥ ot arb a*0￿ is deiwnyncil as ilie dthp.rvnce belwe6.hn Ihe salé Pfocrpd O Ihe cairyin4 v&ue (Jf ii)e as5el. is ￿c￿￿￿.11 ￿ It* statement of l iid.¥ilies NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 31 PAARCH 2024 Accounllng poli¢i05 Iconllnuedl 1.7 Impalrmont of flxed assats AI &Aib roptf.1r)g ¢1r le. the SLKig1¥ -eYws Ihe C*irryiiry anx)iinls ol tsng'tse a5¥ei4 1? deleynir wIIpiher IhLire its di)￿ I[N*tab￿l ihal I￿str &ssels ha¥c sulle.-ed ￿ Inwriiiwil loss If aiiy iiich indii.?'.i¢yi extsls. lh¢ idLoveYabky f11',*xnl ol th9 a5¥e¢ s¥ eslrnat(d iJrd81 10 Itrttfill riè Ihe exlelll of IPO iry¥tyn'w)t loss ill i{ nyl. 1.8 Stocks lu-kq st￿1(￿ 81 I￿￿ of co81 aTrl e51¥natcrt %dlM19 I￿3 Lx)sls io ¢unsAeie sdl. Cosi comprisL's lllr￿t Inttièr￿I$ ?r l)Jl . wi￿re. apiJhcaiAe. J¥Ltyl labour cosls those o.￿rh￿.,￿S thal luve been Incvirecj In tKiiigng siock5 10 11)wi pfèsenl bxabon al￿ Cond￿0..7 IleTh5 lieN distriiMJlts)n al DI noriii)al I'.tsnsider81th aro mea￿le{l al the knver vl fL[r￿CeM￿ll cosi ènrf cosl. N•1 rÈallsabkn value bs I￿ c￿maled sellTrJ w(* kss csltrr.aw thsts. of torn￿1￿n aThJ eosl$ trj be neLiiie.J In rnarkeliria. 8eM,n9 ¢ind tlislibJiK¥). 1.9 Cash an(J Cash equiv*i)ts C*asTrI al￿ rifish equ,valwlq inr.knle (s$￿ ITr (Swsiis hdd ai call wt.'h bèiics. olher liqu Invesifftoii15 wilh or*Jii)al maturi1￿5 of Ihiee l¢*ss, and bathk n¥erdra.1s. Oank Q￿erdfaftq are 51iu%%n 'hilliii1 tx)rrtrwng5 in CUrrfi￿ IlaVhl*s 1.10 Finaii¢lal inslnimenlg T1￿ S(M".lfit)' ha$ doelryl 10 apply Ibc F￿¥￿%￿n8 of &¥At(Hi 11 'Ba5c Fir￿1￿?1 Inslrumen15' Seth¢m 12 'Ulhw Financial Inslfwnpnls ISS￿5. ol FRS 102 10 *1 d Ils [￿al}rial Irtslntiiie*i8. Fini¢ rria) In#irumont% ￿e fecogtThyJ in Ihe S(¥xtfs bJtsn> slh*t the SwBly beC￿ne5 party 10 thc con1rr1r.lu￿ yiuvbKHig of fve wLrtNNy)l. FinanrAal as5VtI￿ and lifiblibes gre ottset n¢4 ar￿￿nIS pr¢￿.(￿j ￿ th* I￿a￿L￿4 $13lprnen's. %ylw) Iliorc a Ivjdlly 8n-(KCtrwuenlly rnr..fA ￿ &nithse.d usino Ihc 4llecti¥e inl¥rvsI tiip'.hod unless the alr*￿e￿￿.￿l fiiianciry Irans#Klirth. *1iwE the Ir8n8aclion is me3siirod a-. IhL Pf_. $6nl wdlutr 1116 liilvre rece#ls r81é Ot Inlcicsl. Finan£4￿ assgl¥ cld¥sified as reccpi payable aFe cJa$srf4ed #s cAiireiil ktrAiltes rf pairiLYI is dui* williiii cwie yedf L>r le%s 11 I￿1. c1re presei)l¢e è13 lion oJrror.I lidtm1rt￿5. Tr.W. cweiJilQlS [￿￿%1$00 ITiiiKalty Bi Irans¥4cI)M Fn￿ aNJ 5tsbsftqLwOy 11ty3dSIKed al ariiw115erf c051 U$il&l It￿ eyeili'ie i;',IwosI nieUy)d 12- NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 Aceountlng polTrcl•s Icontinu?dl DprKognltign of financlal liab￿rtIeS Fii)ancial ai• de¥ec(wised the Sc(4etrfs rj￿1T￿¢1Ual obbgabons 4wr¢ or ale [￿$￿ar•I (K cancellftd. 1.11 TAxatlon The ch1r rhy Is an Fjxempl charity wilhn the meanry ul schftdulo J tl Il)0 fharit*S Act 2011 and 1$ ¢On￿derÉ(I 10 pass I1￿ lesls set in Pawiapli I Scthoikjlo 6 FIn￿¢￿AGI 2010 1.12 EinpK)yo• benellts flw ws.. ot any uwsf¥J IKdidJy Is iec(rfJThwJ In thg PerK￿ iv wly'th the emrdoytr8's s•Nc*$ are rece.¥èd. Termiiaboo ty•nerts reLowN5￿1 wprnedk8lety <1S ai ex*nsè wtm iiiè StY.p.Iy ks derfOn￿ra￿V COM￿lI1*yj lo le￿inate Ihe of ￿ wTry'oyeè or B) 1efmmiatl￿ ber¥ehts. 1.13 Retirement benefit5 Ptbyirwls'.o delu*d witribuiK)ft r&tYOff￿I SL*ifm￿ we ch*ge¢ as ￿ eXP8rw as Ihey fall duTr.. Crltkal •c¢oiinllng O$￿m8teS and ludg•m•nts In Ile w￿1¢81￿?￿ ot lh* Soaety's aG¢Wnbr￿ yoTI(aes. the Iru¥1eo.8 arts ￿￿11r9d to judgeiiienls, •8titrates iirKJ 8isumpl￿% abcut il* carrying of assets and I"atMlIl￿ tl)al ale nvl rgad'ly 4pparkiil l¢on' olher 8uirce4. Tho es1irtE1£ I¢s OJKI a8S%Kwl¥ct a%s-'mplion¥ a￿ ￿lSe￿ on historical othg- la-trJis thai aro Cons￿*[e4 to be relev￿1 re5uns nw d*ff$r from Ihèse estsmalc5. Tne esiinirilos arid linded￿g asswvytrons a'p r￿￿￿ed on cwrAng bflsls. RevL8ifflS lo 8cwnlinq o%ilmales are rrtowsed in perw)d in the ￿li￿ale is ro¥i&ed where ro¥[sK￿ aflp.-ts only or kn Ihc pe1•￿ of Iho wthi8i(ffi ar￿ lutbrÈ pontsjs wliero ihfr fell￿On affects toih ￿lrI￿nI afid fijlur Koy sour¢es Ot•sllm•t1￿ tsn¢ertalnty The I￿1(￿￿1￿ (apart from fv 1iivc4v￿g qsliinalvs, have L*en made in the LYg¢0%s uf apptying ac¢ounbiw ilbal ha￿ h￿5 the m05t 54nlficait all￿1 an￿￿15 r¢t￿Tr￿ed in tIE fiftawi31 8la'.frn8rtJ'. The eslirnttied us¢￿. h.ves of IWIP fixed asseis 13- NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 DDngtion¥ gntl legacles Unresirfctad Urii'gsirictQLI d$ riindl gèn•ial (Trneral 2024 2Q23 DOnatI￿S and yf16 Lega￿95 fLYeiv*ib¢e 7.258 172.132 5.058 179.427 I￿.870 5357 Olh 44,448 349.6fJd L¢gaci•s re¢elvable Keilli Bcn21¥ Nlir.hael Cwrltryharr Anne SL'81 tl la'y PelliLrew Mirkim Cr*29> lir dy Eliza￿lh Hulth'ns Keilh Seckiii9lory Other 33.187 71,000 13,622 112,0￿) 5.406 56.591 16,513 4,407 172,132 164.870 Income from olhor tradlng activllles Unr•strlded Unre5tricterJ funds 2024 2033 RerA*ipli> Iicrfyi Re￿ip1S Irun mrchan(1se 1.183 32.914 4.786 2Y.364 OIIIEY Iradir,g 40,097 34.152 Inve$im•nts Unrestrl¢ted Unr¢8lridèd fund$ fLJnd5 general gene181 2024 2023 nlwesl IC¢Etv¥b1è 2,921 14 NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS {coKfiNUED) FOR THE YEAR ENDED 31 MARCH 2024 Exp4ndllur• on ¢h?FitalAe a¢ll¥ltiO$ CaTe ol Careof *nlmAls and anlma15 and refuge r•lugè 2024 2023 Dlrècl co￿$ Siaff ¢0& Depretiallun an¢ impaifmEnt R3tes clrd wateN InsLranr L￿h1 and heal T¢Jephon Pnnb'i'g posl¥ge slat￿nery Jr41'.1es rijpl road lox ¥nd ffloirK ￿SUrar(e Sub%ripti￿$ hcons*Js and u)urs95 mal Ékiy io doy ès Genefal mainiwance A￿111 aceounLa'TCy Leud T5 01 £1.81101202¥ £1.6131 Tor pAyr￿1 geNGv.a. 2023 2024 Net movement in fund$ I ncl ¥) 1ffj#5 i5 slalgd uftei th3rgty1Cr￿1{1￿l Deprecabon ol (r￿ed iarig"tAe lixed 4¥3sets Loss on dispcsat of tdryb* hAefJ awls 10.403 70,J90 Tru5ttes Nonp ol Ihp trvsl+.*& lor any ptsrsiw ￿)nned￿l vtlh th￿1) rorAi¥•J any re4wr*ialk)n or b8¥*f115 lioiii th IV d￿7￿) Ihe yftAr 15- NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR EhlDE0 31 MARCH 2024 Employee$ The AV8f¢ioe rtKJnthly niimbev ol durhvJ lh￿ i*ar wak 2024 Number 2023 Ntimb?r 12 Animal refuge 2023 Employment ¢o$ts 2024 Wages and salar￿$ Social secvrty Gvsls Olhw peiisth cosis 198,501 9.140 3.9?7 176,931 7,237 2.894 211.568 187.062 Key nvjnwenl p@F5￿ne1 remthwralth £29.22612C23. £26,5261 'I'hefe w8re po empkiyeas vros m¢yc Ihory £6U.¢)XJ. 1Q Othgl *xpendlture Unreslrlcied Unrestricted fund5 luiids 2024 2023 Nel In55 on d￿F￿)saI of tarytle fixeLI 85$8ts 70.390 NORTHERN COUNTIES HORSES AND SMALLER ANIMALS PROTECTION SOCIETY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 11 Tanylble fixed ass•ls Fr••hobd lan4J and Kennots, Tot•1 vohlclos Cost Al l Apnl 2023 Addilion% 313.974 123.323 1108.3751 14.982 706 11.240 42.116 382.312 235,789 359.818 {42.1161 1150,49 11 Al Jl M