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2022-12-31-accounts

Page
Report ofthe Trustees 1 to 5
Report ofthe Independent
Auditors		 6 to 8
Statement ofFinancial Activities
Balance Sheet 10
Cash Flow Statement
Notes to the Financial Statements 12 to 23
Detailed Statement ofFinancial Activities 24 to 26

31/12/22 31/12/21
Unrestricted Restricted Total Total
funds funds funds funds
asrestated
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies 612,821 450 613371 671,558
Charitable
activities
Animal home 61,840 61,840 52,606
Branch 23,218 23,218 24,024
Other trading activities 175.634 175,634 142,498
investment
income		 8,575 8,575 3,402
Total 882,088 450 882,538 894,088
EXPKNDITURK ON
Raising funds 139,848 139848 108330
Charimble
actitdtles
In furtherance ofcharitable objects 15,997 15,997 11,332
Animal home 507,639 3,917 511,556 512,236
Other 842 660
Total 664,326 3,917 668,243 632,558
Net gains on invesunents 104,680
NET INCOME/(EXPENDITURE) 217,762 (3,467) 214,295 366210
RECONCILIATION OFFUNDS
Total funds brought forward
As previously
reported		 3,194,958 21314 3,216,172 2,896,567
Prior year adjustment 11 46,605 46,605
As restated 3,241,563 21+14 3762,777 2,896,567
TOTAL FUNIEI CARRIED FORWARD 3,459,325 17,747 3,477,072 3462,777

B~NLNN
~
NNN Y
I TDE KMBER2022
31/12/22 31/12/21
Unrestricted Restricted Total Total
funds funds funds funds
as restated
Notes f.
FIXEDASSETS
Tangible assets 12 1,925,016 13,696 1,938,712 2,050,032
Investment
property		 13 190,000 190,000 190.000
2,115,016 13,696 2,128,712 2,240,032
CURRENT ASSETS
Stocks 14 6,877 6,877 6,022
Debtors 15 837/24 837,224 524,446
Cash at bank and in hand 16 581,854 4,051 585,905 543,455
1,425,955 4,051 1,430,006 1,073,923
CREDITORS
Amounts
falling due within one year		 17 (53,903) (53,903) (51,178)
NKT CURRKNT ASSETS 1,372,052 4,051 1,376,103 1,022,745
TOTAL ASSETSLESSCURRENT
LIABILITIES 3,487,068 17,747 3,504,815 3,262,777
PROVISIONS FORLIABILITIES 19 (27,743) (27,743)
NKT ASSETS 3,459,325 17,747 3,477,072 3362,777
FUNDS 20
Unrestricted
fuads		 3,459,325 3,241,563
Restricted funds 17,747 21,214
TOTAL FUNDS 3,477,072 3362,777

for the Year Ended 31ST DECEMBE R2022
31/12/22 31/12/21
as restated
Notes
Cash flows from operating activities
Cash generated
&om operations		 22 41,073 (21,142)
Net cash pnivided
by/(used		 in) operating activities 41,073 (21,142)
Cash flows from investing activities
Purchase oftangible fixed assets (1,698) (2,499)
Saleoftangible fixed assets 850
Interest received 3,075 (448)
Net cash provided
by/(used		 in) investing activities 1,377 (2,097)
Change in cash and cash equivalents in
the reporting
period		 42,450 (23,239)
Cash and cash equivalents at the
begianing ofthe reporting period 543,455 566,694
Cash and cash equivalents at the end of
the reporting period 585,905 543,455

31/12/22 31/12/21
as restated
Subscriptions and donations 10,269 15,111
Standing order donations 23,034 22,986
Gift aid 5,207 8,902
Legacies 562,896 544,547
Grants 11,865 80,012
613,271 671,558
Grants received, included in the above, are as follows:
31/12/22 31/12/21
as restated
Wyre Council 11,402
Support Adoption ForPets 8,000
Blackpool Council 28,870
HMRC Covid Grants 18,563
RSPCA Regional Board 11,415 11,740
Wolstencroft Trust Grant 1,437
Moon Charitable Trust 450
11,865 80,012

31/12/22 31/12/21
as restated
Fundraising events 15,761 17,459
Shop income 159,873 125,039
175,634 142,498

INVESTMEN T INCOME
31/I2/22 31/12/21
as restated
6
Rents received 5,500 3,850
Deposit account interest 3,075 (448)
8,575 3,402
5. INCOME FROM CHARITABLE ACTIVITIES
31/12/22 31/12/21
as restated
Activity
Adoptions Animal home 21,645 23,721
HQ collection Animal home 110
HQ boarding and other
income Animal home 40,195 28,775
HQ collection Branch 23,218 24,024
85,058 76,630
6. RAISING FUNDS
Other trading activities
31/12/22 31/12/21
as restated
f.
Opening
stock		 415 359
Purchases 60
Closing stock (328) (415)
Staff costs 70,640 63,415
Rent 24,586 31,310
Motor expenses 643 329
Rates and water 3,312 2,340
Repairs and renewals 35,242 3,500
Telephone 1,236 1,410
Insurance 854 792
Heat and light 2,115 4,071
Sundry expenses 407 575
Carried forward 139,122 107,746

31/12/22 31/12/21
as restated
Brought forward 139,122 107,746
Fundraising event costs 530 328
Cleaning and refuse costs 196 256
139,848 108,330
7. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs
I		 note 8)
6		 Totals
In furtherance ofcharitable objects 15,997 15,997
Animal home 511,556 511,556
511,556 15,997 527,553
8. SUPPORT COSTS
Governance
costs
f,
In furtherance ofcharitable objects 15,997
Support costs, included in the above, are as follows;
Governance costs
31/12/22 31/12/21
as restated
In
furtherance
of
charitable Total
objects activities
Auditors' remuneration 6,175 5,825
Auditors' remuneration for non audit work 3,109 1,339
Legal and professional fees 6,713 4,168
15,997 11,332

STAF F COSTS
31/12/22 31/12/21
as restated
I 8
Wages and salaries 311,050 314,342
Social security costs 13,886 7,799
Other pension costs 4,418 4,418
329,354 326,559
The av erage monthly
number ofemployees
during		 the year was as follows:
31/1 2/22 31/12/21
as restated
Animal home 14 20
Retail premises 6 5
20 25

TANGIBLE FIXEDASSETS
Fixtures
Freehold Short and Motor
property leasehold fittings
I		 vehicles Totals
8
COST
At 1stJanuary 2022 2,823,551 14,625 61,369 24,052 2,923,597
Additions 1,698 1,698
Disposals (4,579) (4,579)
At 31stDecember 2022 2,823,551 14,625 58,488 24 052 2,920,716
DEPRECIATION
At 1stJanuary 2022 807,511 11,335 39,993 14,726 873,565
Charge for year 105,069 329 4,447 2,331 112,176
Eliminated
on disposal		 (3,737) (3,737)
At 31stDecember 2022 912,580 11,664 40,703 17,057 982,004
NET BOOKVALUE
At 31stDecember 2022 1,910,971 2,961 17,785 6,995 1,938,712
At 31stDecember 2021 2,016,040 3,290 21,376 9,326 2,050,032
INVESTMENT PROPERTY
FAIR VALUE
At lstJanuary
2022
and 31stDecember 2022 190,000
NET BOOKVALUE
At 31stDecember 2022 190,000
At 31stDecember 2021 190,000
Fair value at 31stDecember 2022 is represented by: I
Valuation
in 2021		 104,680
Cost 85,320
190,000

STOCKS
31/12/22 31/12/21
as restated
6
Stocks 6,877 6,022
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/22 31/12/21
as restated
Tax on giit aid 1,511 3,705
VAT 5,942 4,673
Prepayments and accrued income 829,771 516,068
837,224 524,446

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/22 31/12/21
as restated
Trade creditors 11,849 8,354
Taxation and social security 4,689 3,960
Other creditors 37,365 38,864
53,903 51,178

31/12/22 31/12/21
as restated
Within one year 13,833 23,000
Between one and five years 5,870 7,125
19,703 30,125

31/12/22 31/12/21
as restated
27,743

Prior Net
year movement At
At 1.1.22 adjustment in funds 31.12.22
8 6
Unrestricted
funds
Unrestricted
fund		 3,194,958 46,605 217,762 3,459,325
Restricted funds
Veterinary
Equipment		 Fund 8,078 (1,616) 6,462
Vehicle 11,891 (1,971) 9,920
Rabbit Equipment 1,245 (249) 996
Moon Charitable Trust 369 369
21,214 (3,467) 17,747
TOTAL FUNDS 3,216,172 46,605 214,295 3,477,072
Net movement
in		 funds, included in the above are as follows:
Incoming Resources Movement
resources expended
I		 in funds
Unrestricted
funds
Unrestricted
fund		 882,088 (664,326) 217,762
Restricted funds
Veterinary
Equipment		 Fund (1,616) (1,616)
Vehicle (1,971) (1,971)
Rabbit Equipment (249) (249)
Moon Charitable Trust 450 (81) 369
450 (3,917) (3,467)
TOTAL FUNDS 882,538 (668,243) 214,295

Comparativ e s
for mo		 vement
in funds
Net
movement At
At 1.1.21 in funds 31.12.21
Unrestricted funds
Unrestricted fund 2,871,951 369,612 3,241,563
Restricted funds
Veterinary Equipment Fund 10,097 (2,019) 8,078
Vehicle 14,519 (2,628) 11,891
Rabbit Equipment 1,245 1,245
24,616 (3,402) 21,214
TOTAL FUNDS 2,896,567 366,210 3,262,777
Incoming Resources Gains and Movement
resources expended losses in funds
6
Unrestricted
funds
Unrestricted fund 892,651 (627,719) 104,680 369,612
Restricted funds
Veterinary Equipment Fund (2,019) (2,019)
Vehicle (2,628) (2,628)
Rabbit Equipment 1,437 (192) 1,245
1,437 (4,839) (3,402)
TOTAL FUNDS 894,08$ (632,558) 104,680 366,210
A current year 12 months and prior year 12months combined position is as follows:
Prior Net
year movement At
At 1.1.21 adjustment
6		 in funds 31.12.22
f
Unrestricted
funds
Unrestricted fund 2,871,951 46,605 5$7,374 3,505,930
Restricted funds
Veterinary Equipment Fund 10,097 (3,635) 6,462
Vehicle 14,519 (4,599) 9,920
Rabbit Equipment 996 996
Moon Charitable Trust 369 369
24,616 (6,869) 17,747
TOTALFUNDS 2,896,567 46,605 580,505 3,523,677

Incoming Resources Gains and Movement
resources
f		 expended
I		 losses in funds
Unrestricted
funds
Unrestricted fund 1,774,739 (1,292,045) 104,680 5$7,374
Restricted funds
Veterinary Equipment Fund (3,635) (3,635)
Vehicle (4,599) (4,599)
Rabbit Equipment 1,437 (441) 996
Moon Charitable Trust 450 (81) 369
1.887 (8,756) (6,869)
TOTAL FUNDS 1,776,626 (1,300,801) 104,680 580,505

22. RECONCILIATION RECONCILIATION OFNET INCOME TONET CASH FLOW FROM OFNET INCOME TONET CASH FLOW FROM OFNET INCOME TONET CASH FLOW FROM OPERATING ACTIVITIES OPERATING ACTIVITIES
31/12/22 31/12/21
as restated
Net income for the reporting period (as per the Statement of Financial
Activities) 214,295 366,210
Adjustments
for:
Depreciation
charges		 112,176 119,107
Loss on disposal of fixed assets 842 660
Interest received (3,075) 448
Revaluation ofinvestment property (104,6$0)
Increase in provisions 27,743
(Increase)/decrease in stocks (855) 2,600
Increase in debtors (312,778) (402,245)
Increase/(decrease) in creditors 2,725 (3,242)
Net cash provided by/(used in) operations 41,073 (21,142)
23. ANALYSIS OF CHANGES IN NET FUNDS
At 1.1.22 Cash flow At 31.12.22
I
Net cash
Cash at bank and in hand 543,455 42,450 585,905
Page 22 continued. ..

543,455 42,450 585,905
Total 543,455 42,450 585,905
24. CONTROLLING PARTY

for the Year En ded 31STDECEMBER2022
31/I2/22 31/12/21
as restated
INCOME AND ENDOWMENTS
Donations and legacies
Subscriptions
and donations		 10,269 15,111
Standing order donations 23,034 22,986
Gift aid 5,207 8,902
Legacies 562,896 544,547
Grants 11,865 80,012
613,271 671,558
Other trading activities
Fundraising
events		 15,761 17,459
Shop income 159,873 125,039
175,634 142,498
Investment
income
Rents received 5,500 3,850
Deposit account interest 3,075 (448)
8,575 3,402
Charitable
activities
Adoptions 21,645 23,721
HQ collection 23,21$ 24,134
HQ boarding
and other incotne		 40,195 28,775
85,058 76,630
Total incoming resources 882,538 894,088
EXPENDITURE
Other trading activities
Opening stock 415 359
Purchases 60
Wages 67,173 59,974
Social security 3,074 3,014
Pensions 393 427
Rent 24,586 31,310
Motor expenses 643 329
Rates and water 3,312 2,340
Repairs and renewals 35,242 3,500
Telephone 1,236 1,410
Insurance 854 792
Heat and light 2,1]5 4,071
Carried forward 139,043 107,586

for the Year Ended 31 STDECEMBER2022
31/12/22 31/12/21
as restated
f
Other trading activities
Brought forward 139,043 107,586
Sundry expenses 407 575
Fundraising
event costs		 530 328
Cleaning
and refuse costs		 196 256
Closing stock (328) (415)
139,848 108,330
Charitable
activities
Wages 243,877 254,368
Social security 10,812 4,7$5
Pensions 4,025 3,991
Rates and water 1,634 907
Insurance 5,774 4,016
Heat and light 12,495 11,643
Telephone 2,161 2,103
Printing
and stationery		 1,883 1,163
Sundries 5,651 4,$61
Veterinary
fees welfare		 and neutering 53,475 52,852
Animal
food and supplies		 1,623 1,137
Motor expenses 3,999 6,398
Training costs 845 250
Cleaning costs 16,691 14,562
Waste collection and sewage costs 8,075 7,851
Repairs and renewals 19,114 17,859
Cremation
costs		 483 667
Branch contribution 6,575 1,191
Fundraising
costs		 80 2,401
Computer
software and		 expenses 108 124
Depn offieehold property 105,069 110,599
Depn ofshort leasehold 329 366
Depn offixtures
/tc fittings		 4,447 5,034
Depn ofmotor vehicles 2,331 3,108
511,556 512,236
Other
Loss on sale oftangible fixed assets 842 660
Support costs
Governance
costs
Auditors'
reinuneration		 6,175 5,825
Auditors'
remuneration		 for non audit work 3,109 1,339
Legal and professional fees 6,713 4,168
15,997 11,332
Total resources expended 668,243 632,558
Net income before gains and losses 214,295 261,530

f r he Ye rEnded3 1STDECEMB ER2
22
31/12/22 31/12/21
as restated
I
Realised recognised gains and losses
Realised gains/(losses) on investment property 104,680
Net income 214,295 366,210