2023-12-31-accounts

		Page
Reference and Administrative Details	1	to	2
Report ofthe Trustees	3	to	20
Independent Examiner's Report		21
Statement ofFinancial Activities		22
Balance Sheet		23
Cash Flow Statement		24
Notes tothe Cash Flow Statement		25
Notes tothe Financial Statements	26	to	36
Detailed Statement ofFinancial Activities	37	to	39

TRUSTEES	D Chappeg
	D Hinchcliffe
	KWalley
	5Cox
	I gurge
	R Graham
	EWaddington
	H Murray
	A Hanna (appointed	18/5/23)
	5Bayley (appointed	27/7/23)
	y Strachan (resigned	27/2/23)
	M Moran (resigned	27/2/23)
	D Rhodes (resigned	23/3/23)
	A Reynolds (resigned	23/2/23)
	M Moore (resigned	14/3/23)
PRINCIPAL ADDRESS	Animal Centre
	Moor Knoll Lane
	East Ardsley
	Wakefield
	West Yorkshire
	WF3 2DX
REGISTERED CHARITY NUMBER	232223
INDEPENDENT EXAMINER	Christopher Darwin	FCA
	Thomas Coornbs Limited
	Chartered Accountants
	3365The Pentagon
	Century Way
	Thorpe Park
	Leeds
	West Yorkshire
	L515828
SOLICITORS	Blacks Solicitors LLP
	City Point
	29 King Street
	Leeds
	LS12HL

The financial statements are a	s presented on pages 22to 39inclusive.
income forthe year decreased	by E5,217tof812,369. Major elements	ofincome are displayed	in the	table below.
	2023	2022		Variance
Shop income	414,374	376,811		37,563
Donations	45,801	91,383		(45,582)
Grants	39,284	46,803		(7,519)
Fundraising	58,603	56,102		2,501
Le acies	152,251	163,729		(11,478)
Other	102,056	82,758		19,298
Total income	812,369	817,586		(5,217)

et expenditur	e forthe year totalled f	112,566(2022:f244,314).The n	et movement in funds can be a	nalysed as follows:
		2023	2022	Variance
Operational	deficit	(43,293)	(105,323)	62,030
Depreciation		(68,220)	(71,326)	3,106
Investment	gains/(losses)	(1,053)	(67,665)	66,612
Net movement in funds		(112,566)	(244,314)	131,748

					2023	2022
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	f	f	f	f
INCOME AND ENDOWMENTS	FROM
Donations and legacies			213,972	23,364	237,336	301,915
Charitable activities
Animal welfare			92,370		92,370	73,120
Other trading activities			475,994		475,994	434,167
Investment income			6,225		6,225	8,128
Other income			444		444	256
Total			789,005	23,364	812,369	817,586
EXPENDITURE ON
Raising funds			481,373		481,373	472,536
Charitable activities
Other costs			49,782		49,782	50,734
Employee costs			2437139		243,439	302,638
Direct costs on animal welfare			32,388	23,364	55,752	67,353
Premises costs			90,556		90,556	93,113
Governance costs			2,980		2,980	7,561
Total			900,518	23,364	923,882	994,235
Net gains/(losses) on investments			(1,053)		(1,053)	(67,665)
NET INCOME/(EXPENDITURE)			(112,566)		(112,566)	(244,314)
RECONCILIATION OF FUNDS
Total funds brought forward			2,114,963		2,114,963	2,359,277
TOTAL FUNDS CARRIED FORWARD			2,002,397		2,002,397	2,114,963

					2023	2022
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	f	f	E	f
FIXEDASSETS
Tangible assets		12	1,618,946		1,618,946	1,679,497
Investments		13				238,856
			1,618,946		1,618,946	1,918,353
CURRENT ASSETS
Debtors		14	341.895		341,895	222,690
Cash at bank			280,075		280,075	33,948
			621,970		621,970	256,638
CREDITORS
Amounts falling	due within one year	15	(86,519)		(86,519)	(60,028)
NET CURRENT ASSETS			535851		535851	196,610
TOTAL ASSETS LESSCURRENT LIABILITIES			2,154,397		2,154,397	2,114,963
CREDITORS
Amounts falling	due after more than one year	16	(152,000)		(152,000)
NET ASSETS			2,002,397		2,002,397	2,114,963
FUNDS		19
Unrestricted funds:
Free charitable	reserve				383,451	435,466
Tangible fixed	asset reserve				1,618,946	1,679,497
TOTALFUNDS					2,002,397	2,114,963

					2023	2022
				Notes	6	F.
Cash flows from operatIng	activities
Cash generated from operations					(180,232)	(272,124)
Net cash provided by/(used	in) operating		activities		(180,232)	(272,124)
Cash flows from investing	activities
Purchase oftangible fixed	assets				(7,669)	(23,351)
Purchase offixed asset investments					(6,117)
Sale oftangible fixed assets						1,658
Sale offixed asset investments					243,920	191,710
Investment income					6,225	8,128
Net cash provided by investing activities					236,359	178,145
Cash flows from financing	activities
Loans advanced					190,000
Net cash provided by financing activities					190,000
Change in cash and cash equivalents		in the
reporting period					246,127	(93,979)
Cash and cash equivalents	at the begInning			of
the reporting period					33,948	127,927
Cash and cash equivalents	at the end	ofthe
reporting period					280,075	33,948

	RECONCILIATION	RECONCILIATION		OF NET EXPENDITURE TO NET CASH	OF NET EXPENDITURE TO NET CASH	OF NET EXPENDITURE TO NET CASH	FLOW FROM OPERATING ACTIVITIES	FLOW FROM OPERATING ACTIVITIES	FLOW FROM OPERATING ACTIVITIES
									2023	2022
									E	f
	Net expenditure		forthe reporting			period (as per the Statement ofFinancial
	Activities)								(112,566)	(244,314)
	Adjustments	for:
	Depreciation	charges							68,220	71,326
	Losses on investments								1,053	67,665
	(Profit)/loss	on disposal offixed assets								1,839
	Investment	income							(6,225)	(8,128)
	Increase in debtors								(119,205)	(162,533)
	(Decrease)/increase			in creditors					(11,509)	2,021
	Net cash provided			by/(used	in) operations				(180,232)	(272,124)
2.	ANALYSIS OF CHANGES IN NET FUNDS
							At	1/1/23	Cash flow	At 31/12/23
								f	f	E
	Net cash
	Cash at bank							33,948	246,127	280,075
								33,948	246,127	280,075
	Debt
	Debts falling	due	within 1year						(38,000)	(38,000)
	Debts falling	due	after 1year						(152,000)	(152,000)
									(190,000)	(190,000)
	Total							33,948	56,127	90,075

						2023f	2022 f
	Door to door donations					23,093	23,218
	Other donations					22,708	68,165
	Legacies					152,251	163,729
	Grants					39,284	46,803
						237,336	301,915
	Grants received,	included	in the	above, are as follows:
						2023	2022
						f	f
	Other grants					9,977	20,591
	Rose animal welfare trust						10,000
	Regional board					10,000	10,000
	COVID business	grants-trading		activities			443
	Dog behaviour	house from regional			board		5,769
	Pets at Home					19,307
						39,284	46,803
3.	OTHER TRADING ACTIVITIES
						2023	2022
						F.	f
	Fundraising events					58,603	56,102
	Shop income					414,374	376,811
	Pet grooming					3,017	1,254
						475,994	434,167

4,	INVESTMENT INCOME	INVESTMENT INCOME
						2023	2022
						E	f
	Dividends from UK	listed investments				2,044	8,074
	Interest receivable					4,181	54
						6,225	8,128
	INCOME FROM CHARITABLE ACTIVITIES
						2023	2022
			Activity			f	f
	Animal centre adoption		Animal	welfare		41,630	28,384
	Pet insurance commission		Animal	welfare		3,991	3,113
	Case animals		Animal	welfare		21,519	25,485
	Use ofanimal centre		Animal	welfare		25,230	16,138
						92,370	73,120
6.	RAISING FUNDS
	Raising donations	and legacies
						2023	2022
						E	f
	Fundra ising costs					42,683	56,553
	Other trading activities
						2023	2022
						f	f
	Purchases					2,274	6,637
	Staff costs					286,211	251,034
	Property leases					73W7	84,391
	Rates and water					3,151	5,534
	Insurance, light and heat					13g08	7,312
	Telephone, postage, stationery,		sundries	and E-bay distribution	costs	48,952	45,902
	Legalfees					3,197	3,012
	Motor and travelling					62I57	8,051
	Staff training					25	610
						437,522	412,483

6.	RAISING FUNDS - continued
	Investment	management	costs
					2023	2022
					E	f
	Portfolio management				1,168	3,800
	Aggregate amounts				481,373	472,836
7.	CHARITABLE	ACTIVITIES	COSTS
					Support
				Direct	costs (see
				Costs f	note 8) f	Totalsf
	Other costs			25,163	24,619	49,782
	Employee costs			161,539	81,900	243,439
	Direct costs	on animal welfare		55,752		55,752
	Premises costs			60,089	307167	90,556
	Governance	costs			2,980	2,980
				302,543	139,966	442,509
8.	SUPPORT COSTS
					Governance
				Other	costs	Totals
				f	f	f
	Other costs			24,619		24,619
	Employee costs			81,900		81,900
	Premises costs			30/67		30,467
	Governance	costs			2,980	2,980
				136,986	2,980	139,966

		2023	2022
		f	E
Wages	and salaries	531,004	562,600
Social	security costs	33,716	33,549
Other	pension costs	9,987	9,035
		, 0

	2023	2022
Administration	2	3
Management	2	2
Animal care	9	15
Charity shops	11	9
Fundraising	2	3
	26	32

COMPARATIVES FOR THE STA	TEMENT OF FINANCIAL A	CTIVITIES
		Unrestricted	Restricted	Total
		funds	funds	funds
		E	E	E
INCOME AND ENDOWMENTS	FROM
Donations and legacies		284,785	17,130	301,915
Charitable activities
Animal welfare		73,120		73,120
Other trading activities		426,996	7,171	434,167
Investment income		8,128		8,128
Other income		256		256
Total		793,285	24,301	817,586
EXPENDITURE ON
Raising funds		472,836		472,836
Charitable activities
Other costs		46,734	4,000	50,734
Employee costs		302,638		302,638

11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
				Unrestricted	Restricted	Total
				funds	funds	funds
				E	f	E
	Direct costs on animal welfare			52,821	14,532	67,353
	Premises costs			93,113		93,113
	Governance costs			7,561		7,561
	Total			975,703	18,532	994,235
	Net gains/(losses)	on investments		(67,665)		(67,665)
	NET INCOME/(EXPENDITURE)			(250,083)	5,769	(244,314)
	Transfers between funds			5,769	(5,769)
	Net movement in	funds		(244,314)		(244,314)
	RECONCILIATION	OF FUNDS
	Total funds brought forward			2,359,277		2,359,277
	TOTAL FUNDS CARRIED FORWARD			2,114,963		2,114,963
12.	TANGIBLE FIXEDASSETS
				Fixtures
			Freehold	and	Motor
			property f	fittings f	vehicles f	Totals f
	COST
	At 1stJanuary 2023		2,014,399	405,378	33,828	2,453,605
	Additions			7,669		7,669
	Disposals			(5,520)		(5,520)
	At 31st December	2023	2,014,399	407,527	33,828	2,455,754
	DEPRECIATION
	At 1stJanuary 2023		372,426	388,743	12,939	774,108
	Charge for year		53,372	11,155	3,693	68,220
	Eliminated on disposal			(5,520)		(5,520)
	At 31st December	2023	425,798	394,37$	16,632	836,80$
	NET BOOK VALUE
	At 31st December	2023	1,588,601	13,149	17,196	1,618,946
	At 31st December	2022	1,641,973	16,635	20,$89	1,679,497

FIXED ASSET IN	VEST	MENTS
				Cash and
			Listed	settlements
			investments f	pending f	Totals f
MARKET VALUE
At 1stJanuary 2023			2092153	29,403	238,856
Additions			6,117		6,117
Disposals			(215p570)	(29,403)	(244,973)
Revaluations
At 31st December 2023
NET BOOK VALUE
At 31st December 2023
At 31st December 2022			209,453	29,403	23$,856
All investments	were	sold during the year and the account with 8rewin Dolphin was closed		on 129June 2023.
DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
				2023 f	2022f
Trade debtors				17,882	7,638
Other debtors				27	27
VAT				2,702	8,263
Prepayments				29,008	33,700
Accrued legacies				292,276	173,062
				341,895	222,690

CREDITORS: AMOUNTS	FALLING DUE WITHIN ONE YEAR
		2023	2022
		f	f
Trade creditors		8,197	14,460
Taxation and social security		9,959	10,046
Other creditors		30,363	35,522
Otherloans		38,000
		86,519	60,028
CREDITORS: AMOUNTS	FALLING DUE AFTER MORE THAN ONE YEAR
		2023	2022
		E	f
Otherloans		152,000

An analysis ofthe maturity of loans is given below:	An analysis ofthe maturity of loans is given below:	An analysis ofthe maturity of loans is given below:
					2023	2022
					f	f
Amounts falling	due within one year on demand:
Otherloans					38,000
Amounts falling	between one and two years:
Other loans -1-2 years					38,000
Amounts falling	due between two and five years:
Other loans - 2-5 years					114,000
LEASING AGREEMENTS
Minimum lease	payments under non-cancellable	operating	leases fall	due as follows:
					2023	2022
					f	f
Within one year					69,000	59,805
Between one and five years					65,575	89,867
					134,575	149,672
MOVEMENT IN	FUNDS
				Net	Transfers
				movement	between	At
		At 1/1/23 f		in funds f	fundsf	31/12/23 f
Unrestricted funds
Free charitable	reserve		435,466	(44,346)	(7.669)	383g51
Tangible fixed asset reserve		1,679997		(68,220)	7.669	1,618,946
TOTALFUNDS		2,114,963		~112,566)		2,002,397
Net movement	in funds, included in the above are as follows:
		Incoming		Resources	Gains and	Movement
		resources f		expended f	losses f	in funds f
Unrestricted funds
Free charitable	reserve		789,005	(832,298)	(1,053)	(44,346)
Tangible fixed asset reserve				(68,220)		(68,220)
Restricted funds
Neutering grant			2,907	(2,907)
Anima I welfare			1,150	(1,150)
Pets at Home			19,307	(19,307)
			23,364	(23,364)
TOTAL FUNDS			812,369	(923,882)	(1,053)	(112,566)

				Net	Transfers
				movement	between	At
			At 1/1/22	in funds	funds	31/12/22
			f	f	f	f
Unrestricted funds
Free charitable	reserve		628,308	(176,918)	(15,924)	435,466
Tangible fixed	asset reserve		1,730,969	(73,165)	21,693	1,679,497
Restricted funds
Dog behaviour	house from regional	board		5,769	(5,769)
TOTALFUNDS			2,359,277	(244,314)		2,114,963

		incoming	Resources	Gains and	Movement
		resources f	expended f	losses f	in funds f
Unrestricted funds
Free charitable	reserve	793,285	(902,538)	(67,665)	(176,918)
Tangible fixed asset reserve			(73,165)		(73,165)
Restricted funds
Neutering grant		7,361	(7,361)
Dog behaviour	house from regional board	5,769			5,769
Offlead Maintenance		4,000	(4,000)
Animal welfare		7,171	(7,171)
		24,301	(18,532)		5,769
TOTAL FUNDS		817,586	(994,235)	(67,665)	(244,314)

		2023	2022
		E	E
INCOME AND ENDOWMENTS
Donations and legacies
Door to door donations		23,093	23,218
Other donations		22,708	68,165
Legacies		152,251	163,729
Grants		39,284	46,803
		237,336	301,915
Other trading activities
Fundraising events		58,603	56,103
Shop income		414,374	376,810
Pet grooming		3,017	1,254
		475,994	434,167
Investment income
Dividends from UK	listed investments	2,044	8,074
Interest receivable		4,181	54
		6,225	8,128
Charitable activities
Animal centre adoption		41,630	28,384
Pet insurance commission		3,991	3,113
Case animals		21,519	25,485
Use ofanimal centre		25,230	16,138
		92,370	73,120
Other income
Insurance claims			256
Total incoming resources		812,369	817,586
EXPENDITURE
Raising donations	and legacies
Fundraising costs		42,683	56,553
Other trading activities
Purchases		2,274	6,637
Wages		265,016	233,033
Social security		16W6	14,459
Pensions		4,789	3,542
Propertyleases		73,447	84,391
Rates and water		3,151	5,534
Insurance, light and heat		13,408	7,312
Carried forward		378,491	354,908

								2023	2022
								6	6
Other trading activities
Brought forward								378,491	354,908
Telephone, postage,	stationery,			sundries	and E-bay distribution		costs	48,952	45,902
Legal fees								3,197	3,012
Motor and travelling								6,857	8,051
Staff training								25	610
								437,522	412,483
Investment management			costs
Portfolio management								1,168	3,800
Charitable activities
Wages								151,112	207,158
Social security								7,896	8,907
Pensions								2,531	2,783
Purchases								516	497
Insurance, light and heat								14,512	11,141
Rates and water								2,071	2,040
Telephone, cleaning	etc							10,337	14,462
Re-homing and welfare costs (including					boarding	and
kennel fees)								55,752	67,353
Sundries								14,013	15,411
Legal fees								297	125
Depreciation oftangible		fixed assets						43,506	46,612
Loss/ (profit) on sale	oftangible			fixed assets					1,839
								302,543	378,328
Support costs
Other
Wages								73,508	75,430
Social security								6,570	6,575
Pensions								1,822	1,785
Rates and water								630	794
Insurance, light and	heat							5,123	7,812
Telephone, cleaning etc								2,689	7,067
Sundries								20,061	9,199
Legal fees								1,869	2,134
Depreciation oftangible			fixed assets					24,714	24,714
								136,986	135,510
Governance costs
Auditors' remuneration								230	7,561
Independent examination			fees					2,750
Total resources expended								923,882	994,235
Net expenditure before		gains and losses						(111,513)	(176,649)
Realised recognised gains			and losses
Carried forward								(111,513)	(184,210)

				2023	2022
				E	6
Realised recognised	gains		and losses
Brought forward				(111,513)	(184,210)
Realised gains/(losses)		on	fixed asset investments	(1,053)	(26,797)
Unrealised gains/(losses)			on fixed asset investments		(40,868)
Net expenditure				(112,566)	(244,314)