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|||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|
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||||||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|
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##
|||||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|
##
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##
|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|