##
|||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||
##
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##
|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|
##
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##
##
##
##
||||||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)|
##