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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|25|
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|for the Year Ended 3|1DE|CEMBER 2023||||||
|---|---|---|---|---|---|---|---|
|||||||31.12.23|31.12.22|
|||||Unrestricted|Restricted|Total|Total|
|||||funds|funds|funds|funds|
||||Notes|||||
|INCOME AND ENDOWMENTS FROM||||||||
|Donations
and legacies||||645,676||645,676|613,271|
|Charitable
activities||||||||
|Animal home||||77,347||77,347|61,840|
|Branch||||23,094||23,094|23,218|
|Other trading activities||||144,358||144,358|175,634|
|Investment
income||||18,064||18,064|8,575|
|Total||||908,539||908,539|882,538|
|EXPENDITURE ON||||||||
|Raising funds||||117,397||117,397|139,848|
|Charitable
activities||||||||
|In furtherance
ofcharitable||objects||15,329||15,329|15,997|
|Animal home||||562,845|3,034|565,879|511,556|
|Other||||4,291||4,291|842|
|Total||||699,862|3,034|702,896|668,243|
|NET INCOME/(EXPENDITURE)||||208,677|(3,034)|205,643|214,295|
|RECONCILIATION|OF|FUNDS||||||
|Total funds brought
forward||||3,459,325|17,747|3,477,072|3,262,777|
|TOTAL FUNDS CARRIED FORWARD||||3,668,002|14,713|3,682,715|3,477,072|
##
|BALANCE SHEET
31DECEMBER 2023||||||
|---|---|---|---|---|---|
|||||31.12.23|31.12.22|
|||Unrestricted|Restricted|Total|Total|
|||funds|funds|funds|funds|
||Notes|||||
|FIXEDASSETS||||||
|Tangible assets|11|1,833,345|10,662|1,844,007|1,938,712|
|Investment
property|12|190,000||190,000|190,000|
|||2,023,345|10,662|2,034,007|2,128,712|
|CURRENT ASSETS||||||
|Stocks|13|5,897||5,897|6,877|
|Debtors|14|760,736||760,736|837,224|
|Cash at bank and in hand|15|933,748|4,051|937,799|585,905|
|||1,700,381|4,051|1,704,432|1,430,006|
|CREDITORS||||||
|Amounts
falling due within one year|16|(55,724)||(55,724)|(53,903)|
|NET CURRENT ASSETS||1,644,657|4,051|1,648,708|1,376,103|
|TOTAL ASSETSLESSCURRENT||||||
|LIABILITIES||3,668,002|14,713|3,682,715|3,504,815|
|PROVISIONS FORLIABILITIES|18||||(27,743)|
|NET ASSETS||3,668,002|14,713|3,682,715|3,477,072|
|FUNDS|19|||||
|Unrestricted
funds||||3,668,002|3,459,325|
|Restricted funds||||14,713|17,747|
|TOTAL FUNDS||||3,682,715|3,477,072|
##
##
|for the Year Ended 31DE|CE|MBER|202|3|||
|---|---|---|---|---|---|---|
||||||31.12.23|31.12.22|
|||||Notes|||
|Cash flows from operating|activities||||||
|Cash generated
from operations||||21|349,874|41,073|
|Net cash provided by operating||activities|||349,874|41,073|
|Cash flows from investing|activities||||||
|Purchase oftangible fixed assets|||||(10,544)|(1,698)|
|Interest received|||||12,564|3,075|
|Net cash provided by investing||activities|||2,020|1,377|
|Change in cash and cash equivalents|||in||||
|the reporting
period|||||351,894|42,450|
|Cash and cash equivalents|at|the|||||
|beginning
ofthe reporting|period||||585,905|543,455|
|Cash and cash equivalents|at|the end|of||||
|the reporting
period|||||937,799|585,905|
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||||||31.12.23|31.12.22|
|---|---|---|---|---|---|---|
|Subscriptions||and donations|||13,022|10,269|
|Standing|order|donations|||22,096|23,034|
|Gift aid|||||3,554|5,207|
|Legacies|||||605,504|562,896|
|Grants|||||1,500|11,865|
||||||645,676|613,271|
|Grants received, included||||in the above, are as follows:|||
||||||31.12.23|31.12.22|
|RSPCA|Regional||Board|||11,415|
|Moon Charitable|||Trust|||450|
|Other grants|||||1,500||
||||||1,500|11,865|
##
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|||31.12.23|31.12.22|
|---|---|---|---|
|Fundraising|events|16,420|15,761|
|Shop income||127,938|159,873|
|||144,358|175,634|
##
|INVESTMENT INCOME|||
|---|---|---|
||31.12.23|31.12.22|
|Rents received|5,500|5,500|
|Deposit account interest|12,564|3,075|
||18,064|8,575|
##
##
|INCOME FR|OM CHARI|TABLE ACTIVITIES|||
|---|---|---|---|---|
||||31.12.23|31.12.22|
|||Activity|||
|Adoptions||Animal home|18,575|21,645|
|HQ boarding|and other||||
|income||Animal home|58,772|40,195|
|HQ collection||Branch|23,094|23,218|
||||100,441|85,058|
##
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|Other trading
activities||||
|---|---|---|---|
|||31.12.23|31.12.22|
|Opening stock||328|415|
|Closing stock||(128)|(328)|
|Staff costs||62,315|70,640|
|Rent||25,745|24,586|
|Motor expenses||4,078|643|
|Rates and water||1,749|3,312|
|Repairs and renewals||11,655|35,242|
|Telephone||1,399|1,236|
|Insurance||545|854|
|Heat and light||8,506|2,115|
|Sundry expenses||63|407|
|Fundraising
event costs||15|530|
|Cleaning
and refuse costs||1,127|196|
|||117,397|139,848|
|CHARITABLE ACTIVITIES COSTS||||
|||Support||
||Direct|costs (see||
||Costs|note 8)|Totals|
|In furtherance
ofcharitable objects|93|15,236|15,329|
|Animal
home|565,186|693|565,879|
||565,279|15,929|581,208|
|SUPPORT COSTS||||
||||Governance|
||||costs|
|In furtherance
ofcharitable objects|||15,236|
|Animal
home|||693|
||||15,929|
##
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##
||||||31.12.23|31.12.22|
|---|---|---|---|---|---|---|
||||In||||
||||furtherance||||
||||of||||
||||charitable|Animal|Total|Total|
||||objects|home|activities|activities|
|Auditors'|remuneration||6,000||6,000|6,175|
|Auditors'|remuneration|for non audit work|2,659||2,659|3,109|
|Legal and|professional|fees|6,577|693|7,270|6,713|
||||15,236|693|15,929|15,997|
##
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##
|STAFF COSTS|||||
|---|---|---|---|---|
||||31.12.23|31.12.22|
|Wages and salaries|||343,792|311,050|
|Social security costs|||16,989|13,886|
|Other pension costs|||4,347|4,418|
||||365,128|329,354|
|The average monthly|number ofemployees|during the year was as follows:|||
||||31.12.23|31.12.22|
|Animal home|||15|14|
|Retail premises|||5|6|
||||20|20|
##
##
|11.|TANGIBLE FIXEDASSETS|||||||
|---|---|---|---|---|---|---|---|
||||||Fixtures|||
|||Freehold||Short|aild|Motor||
|||property||leasehold|fittings|vehicles|Totals|
||COST|||||||
||At 1 January 2023|2,823,551||14,625|58,488|24,052|2,920,716|
||Additions|3,400|||7,144||10,544|
||Disposais|||(10,977)|(6,562)||(17,539)|
||At 31December 2023|2,826,951||3,648|59,070|24,052|2,913,721|
||DEPRECIATION|||||||
||At 1 January 2023|912,580||11,664|40,703|17,057|982,004|
||Charge for year|95,691||93|3,426|1,748|100,958|
||Eliminated
on disposal|||(8,943)|(4,305)||(13,248)|
||At 31December 2023|1,008,271||2,814|39,824|18,805|1,069,714|
||NET BOOKVALUE|||||||
||At 31December 2023|1,818,680||834|19,246|5,247|1,844,007|
||At 31December 2022|1,910,971||2,961|17,785|6,995|1,938,712|
|12.|INVESTMENT PROPERTY|||||||
||FAIR VALUE|||||||
||At 1 January 2023|||||||
||and 31December 2023||||||190,000|
||NET BOOKVALUE|||||||
||At 31December 2023||||||190,000|
||At 31December 2022||||||190,000|
||Fair value at 31December 2023|is represented|by:|||||
||Valuation
in 2021||||||40,000|
||Cost||||||150,000|
||||||||190,000|
##
##
|13.|STOCKS||||
|---|---|---|---|---|
||||31.12.23|31.12.22|
||Stocks||5,897|6,877|
|14.|DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR||||
||||31.12.23|31.12.22|
||Tax on gift aid||200|1,511|
||VAT||9,567|5,942|
||Prepayments|and accrued income|750,969|829,771|
||||760,736|837,224|
##
|CREDITORS: AMOUNTS FALLING DUE WITHIN|ONE YEAR||
|---|---|---|
||31.12.23|31.12.22|
|Trade creditors|11,561|11,849|
|Taxation and social security|5,095|4,689|
|Other creditors|39,068|37,365|
||55,724|53,903|
##
||31.12.23|31.12.22|
|---|---|---|
|Within one year|17,870|13,833|
|Between one and five years|5,500|5,870|
||23,370|19,703|
##
##
||||||Net||
|---|---|---|---|---|---|---|
||||||movement|At|
|||||At 1.1.23|in funds|31.12.23|
|Unrestricted
funds|||||||
|Unrestricted
fund||||3,459,325|208,677|3,668,002|
|Restricted funds|||||||
|Veterinary
Equipment||Fund||6,462|(1,292)|5,170|
|Vehicle||||9,920|(1,478)|8,442|
|Rabbit Equipment||||996|(199)|797|
|Moon Charitable|Trust|||369|(65)|304|
|||||17,747|(3,034)|14,713|
|TOTAL FUNDS||||3,477,072|205,643|3,682,715|
|Net movement
in|funds, included||in the above are as follows:||||
|||||Incoming|Resources|Movement|
|||||resources|expended|in funds|
|Unrestricted
funds|||||||
|Unrestricted
fund||||908,539|(699,862)|208,677|
|Restricted funds|||||||
|Veterinary
Equipment||Fund|||(1,292)|(1,292)|
|Vehicle|||||(1,478)|(1,478)|
|Rabbit Equipment|||||(199)|(199)|
|Moon Charitable|Trust||||(65)|(65)|
||||||(3,034)|(3,034)|
|TOTAL FUNDS||||908,539|(702,896)|205,643|
##
||||||Prior|Net||
|---|---|---|---|---|---|---|---|
||||||year|movement|At|
|||||At 1.1.22|adjustment|in funds|31.12.22|
|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|
|||||Incoming|Resources|Movement|
|---|---|---|---|---|---|---|
|||||resources|expended|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|
##
##
##
##
|RECONCILIATIO|N
OFNE|T INCOME TO NET CASH FLOW FROM O|PERATING A|CTIVITIES|
|---|---|---|---|---|
||||31.12.23|31.12.22|
|Net income for the|reporting|period (as per the Statement ofFinancial|||
|Activities)|||205,643|214,295|
|Adjustments
for:|||||
|Depreciation
charges|||100,958|112,176|
|Loss on disposal of|fixed assets||4,291|842|
|Interest received|||(12,564)|(3,075)|
|Increase / (Decrease) in provisions|||(27,743)|27,743|
|Decrease/(increase)|in stocks||980|(855)|
|Decrease/(increase)|in debtors||76,488|(312,778)|
|Increase in creditors|||1,821|2,725|
|Net cash provided|by operations||349,874|41,073|
|ANALYSIS OF CHANGES IN NET FUNDS|||||
|||At 1.1.23|Cash flow|At 31.12.23|
|Net cash|||||
|Cash at bank and in|hand|585,905|351,894|937,799|
|||585,905|351,894|937,799|
|Total||585,905|351,894|937,799|
##
##
##
|for the Year E|nded 31DECEMBER 2023|||
|---|---|---|---|
|||31.12.23|31.12.22|
|INCOME AND ENDOWMENTS||||
|Donations
and|legacies|||
|Subscriptions
and donations||13,022|10,269|
|Standing
order|donations|22,096|23,034|
|Gift aid||3,554|5,207|
|Legacies||605,504|562,896|
|Grants||1,500|11,865|
|||645,676|613,271|
|Other trading|activities|||
|Fundraising
events||16,420|15,761|
|Shop income||127,938|159,873|
|||144,358|175,634|
|Investment
income||||
|Rents received||5,500|5,500|
|Deposit account|interest|12,564|3,075|
|||18,064|8,575|
|Charitable
activities||||
|Adoptions||18,575|21,645|
|HQ collection||23,094|23,218|
|HQ boarding
and other income||58,772|40,195|
|||100,441|85,058|
|Total incoming|resources|908,539|882,538|
|EXPENDITURE||||
|Other trading|activities|||
|Opening stock||328|415|
|Wages||58,857|67,173|
|Social security||3,276|3,074|
|Pensions||182|393|
|Rent||25,745|24,586|
|Motor expenses||4,078|643|
|Rates and water||1,749|3,312|
|Repairs and renewals||11,655|35,242|
|Telephone||1,399|1,236|
|Insurance||545|854|
|Heat and light||8,506|2,115|
|Sundry expenses||63|407|
|Fundraising
event costs||15|530|
|Carried forward||116,398|139,980|
##
|for the Year Ended 31|DECEMBER 2023|||
|---|---|---|---|
|||31.12.23|31.12.22|
|Other trading
activities||||
|Brought forward||116,398|139,980|
|Cleaning
and refuse costs||1,127|196|
|Closing stock||(128)|(328)|
|||117,397|139,848|
|Charitable
activities||||
|Wages||284,935|243,877|
|Social security||13,713|10,812|
|Pensions||4,165|4,025|
|Rates and water||1,718|1,634|
|Insurance||6,045|5,774|
|Heat and light||19,050|12,495|
|Telephone||2,388|2,161|
|Printing
and stationery||1,568|1,883|
|Sundries||5,650|5,651|
|Veterinary
fees welfare and neutering||60,347|53,475|
|Animal food and supplies||6,107|1,623|
|Motor expenses||2,412|3,999|
|Training costs||265|845|
|Cleaning costs||13,326|16,691|
|Waste collection and sewage costs||9,126|8,075|
|Repairs and renewals||13,915|19,114|
|Cremation
costs||325|483|
|Branch contribution||17,808|6,575|
|Fundraising
costs||1,384|80|
|Computer
sotbvare
and expenses||74|108|
|Depn offreehold property||95,691|105,069|
|Depn ofshort leasehold||93|329|
|Depn offixtures &fittings||3,426|4,447|
|Depn ofmotor vehicles||1,748|2,331|
|||565,279|511,556|
|Other||||
|Loss on disposal oftangible fixed assets||4,291|842|
|Support costs||||
|Governance
costs||||
|Auditors'
remuneration||6,000|6,175|
|Auditors'
remuneration|for non audit work|2,659|3,109|
|Legal and professional|fees|7,270|6,713|
|||15,929|15,997|
|Total resources expended||702,896|668,243|
|Net income||205,643|214,295|