2023-12-31-accounts

Current financial year		Unrestricted	Unrestricted	Restricted	Total	Total
		funds	funds	funds
		general	designated
	Notes	2023 6	2023 6	2023 6	2023 6	2022f
Income from:
Donations and legacies		329,849			329,849	254,151
Charitable activities		13,704			13,704	26,805
Other trading activities		466,491			466,491	451,847
Investments		5,156			5,156	1,053
Total Income		815,200			815,200	733,856
Expenditure on:
Raising funds		337,424			337,424	355,626
Charitable activities		380,444			380,444	339,508
Total expenditure		717,868			717,868	695,134
Net income		97,332			97,332	38,722
Transfers between funds		(54,002)	60,000	(5,998)
Net movement in funds		43,330	60,000	(5,998)	97,332	38,722
Reconciliation offunds:
Fund balances at 1 January	2023	328,640	90,000	41,850	460,490	421,768
Fund balances at 31 December
2023		371,970	150,000	35,852	557,822	460,490

Prior financial	year	year		Unrestricted	Unrestricted	Restricted	Total
				funds	funds	funds
				general	designated
				2022	2022	2022	2022
			Notes	E	E	E	E
Income from:
Donations and	legacies			212,301		41,850	254,151
Charitable activities				26,805			26,805
Diher trading activities				451,847			451,847
Investments				1,053			1,053
Totalincome				692,006		41,850	733,856
Expenditure on:
Raising funds				355,626			355,626
Charitable activities				339,508			339,508
Total expenditure				695,134			695,134
Net income/(expenditure)				(3,128)		41,850	38,722
Transfers behveen		funds		(90,000)	90,000
Net movement	in funds			(93,128)	90,000	41,850	38,722
Reconciliation	offunds:
Fund balances	at 1	January 2022		421,768			421,768
Fund balances	at	31 December 2022		328,640	90,000	41,850	460,490

				2023		2022
			Notes	6		f
Cash flows from operating		activities
Cash (absorbed by)/generated operations		from	22		(26,271)		9,183
Investing	activities
Purchase	oftangible fixed assets			(29,990)
Investment	income received			5,156		1,053
Net cash investing	(used in)/generated activities	from			(24,834)		1,053
Net cash	used In financing	activities
Net (decrease)/increase in equivalents		cash and	cash		(51,105)		10,236
Cash and	cash equivalents al beginning		ofyear		385,696		375,460
Cash and	cash equivalents	at end of	year		334,591		385,696

				2023			2022
			Notes	6		6
Fixed assets
Tangible assets			13		24,569			1,040
Current assets
Stocks			14	3,001		552
Debtors			15	236,756		104,812
Cash at bank and in		hand		334,591		385,696
				574,348		491,060
Creditors:	amounts	falling due within	16
one year				41,095		31,610
Net current	assets				533,253			459,450
Total assets less current liabilities					557,822			460,490
The funds	ofthe charity
Restricted	income funds		17		35,852			41,850
Unrestricted	funds -	general			371,970			328,640
Unrestricted	funds -	designated	18		150,000			90,000
					557,822			460,490

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2023	2023	2023	2022	2022	2022
		f	8	f	6	8	8
Donations	and gifts	301,865		301,865	132,061		132,061
Grants		27,984		27,984	80,240	41,850	122,090
		329,849		329,849	212,301	41,850	254,151
Grants receivable for		core activities
Kickstarter					30,187		30,187
RSPCA Door to Door
grant		22,984		22,984	23,218		23,218
Pets at Home						40,350	40,350
RSPCA Rabbit Fund					5,400		5,400
RSPCA					12,935		12,935
RSPCA -	Liverpool
Branch				5,000
Other					8,500	1,500	10,000
		27,984		27,984	80,240	41,850	122,090

	Unrestricted	Unrestricted
	funds	funds
	2023	2022
	f	6
Animal welfare
Sale ofgoods	10,714	26,805
Other income	2,990
	13,704	26,805

					Unrestricted	Unrestricted
					funds	funds
					2023	2022
					6	f
	Fundraising	events			1,654	614
	Shop income				464,837	451,233
	Other trading		activities		466,491	451,847
6	Income from		investments
					Unrestricted	Unrestricted
					funds	funds
					2023	2022
					f	6
	Investment	income (Inc. subscriptions)			843	269
	Interest receivable				4,313	784
					5,156	1,053
7	Expenditure		on raising funds
					Unrestricted	Unrestricted
					funds	funds
					2023	2022
						6
	Fundraising		and	publicity
	Other fundraising			costs	710	70
	Trading costs
	Operating	charity shops			120,471	122,187
	Staff costs				216,243	233,369
					336,714	355,556
	Total costs				337,424	355,626

										Animal	Animal
										welfare	welfare
										2023	2022
										8	f
Direct costs
Staff costs										116,445	120,549
Depreciation		and impairment								6,461	347
Animal centre		costs (Boarding			costs)					67,172	67,414
Vetednary fees, rehoming				and	ancillary		expenses			83,520	77,886
Motor and travel										(552)	21
Printing, stationery			and adverls							2,034	1,687
Sundry expenses										2,078	1,426
										277,158	269,330
Share ofsupport			and governance			costs (see note 9)
Support										86,532	67,378
Governance										16,754	2,800
										380,444	339,508
Analysis by	fund
Unrestricted	funds		- general							380,444	339,508
Supportcosts
					Support		Governance	2023Support costs		Governance	2022
					costs		costs			coals
						f	8			f
Staff costs					71,287			71,287	39,976		39,976
Telephone					1,540			1,540	708		708
Rent, rates and
insurance					2,392			2,392	3,546		3,546
Bank charges						107		107	126		126
Bookkeeping		and payroll			1,314			1,314	6,494		6,494
Sundry					5,654			5,654	2,446		2,446
Irrecoverable		VAT			4,238			4,238	14,082		14,082
Independent	examination
fees							2,800	2,800		2,800	2,800
Legal and professional							13,954	13,954
					86,532		16,754	103,286	67,378	2,800	70,178
Analysed between
Charitable activities					86,532		16,754	103,286	67,378	2,800	70,178

The average monthly number of employees during th	e year was:
	2023	2022
	Number	Number
	23	24
Employment costs	2023	2022f
Wages and salaries	371,768	371,602
Social security costs	26,034	14,532
Other pension costs	6,173	7,760
	403,975	393,894

13	Tangible fixed assets	Tangible fixed assets	Tangible fixed assets
				Leasehold	Office	Motor	Total
				land and	equipment	vehicles
				buildings
				f
	Cost
	At 1 January	2023		15,469	5,256	20,448	41,173
	Additions					29,990	29,990
	At 31 December 2023			15,469	5,256	50,438	71,163
	Depreciation	and impairment
	At 1 January	2023		15,469	5,256	19,408	40,133
	Depreciation	charged	in the year			6,461	6,461
	At 31 December 2023			15,469	5,256	25,869	46,594
	Carrying amount
	At 31 December 2023					24,569	24,569
	At 31 December 2022					1,040	1,040
14	Stocks
						2023	2022
						F	6
	Finished goods and goods for resale					3,001	552
15	Debtors
	Amounts falling due		within one year:			2023f	2022 f
	Other debtors					5,170	49,313
	Prepayments	and accrued income				231,586	55,499
						236,756	104,812
16	Creditors: amounts		falling due within one year
						2023	2022
						f	6
	Other taxation	and social security				5,867
	Trade creditors					21,949	20,169
	Other creditors					2,844	301
	Accruals and	deferred	income			10,435	11,140
						41,095	31,610

		At	1 January	Incoming	Transfers	At 31
			2023	resources		December
						2023
					2,372	2,372
Pets at Home	- New EV		41,850		(8,370)	33,480
			41,850		(5,998)	35,852
Previous year:		At	1 January	Incoming	Transfers	At 31
			2022	resources		December
						2022
Pets at Home	—New EV			41,850		41,850

		At	1	January	Transfers	At 31
				2023		December
						2023
						8
				90,000	60,000	150,000
Previous	year:	At	1	January	Transfers	At 31
				2022		December
						2022
						E
					90,000	90,000

		At 1 January	At 1 January	Incoming	Incoming	Resources	Transfers	At 31
			2023	resources		expended		December
								2023
								f
General	funds		328,640		815,200	(717,868)	(54,002)	371,970
Previous	year:	At 1January		Incoming		Resources	Transfers	At 31
			2022	resources		expended		December
								2022
					f	f		f
General	funds		421,768		692,006	(695,134)	(90,000)	328,640
Analysis	ofnet assets between funds
				Unrestricted		Unrestricted	Restricted	Total
					funds	funds	funds
					general	designated
					2023 f	2023f	2023 f	2023 f
Fund balances at 31 December 2023			are represented		by:
Tangible	assets				577		23,992	24,569
Current assets/(liabilities)					371,393	150,000	11,860	533,253
					371,970	150,000	35,852	557,822
				Unrestricted		Unrestricted	Restricted	Total
					funds	funds	funds
					general	designated
					2022f	2022f	2022 f	2022 f
Fund balances at 31 December 2022			are represented		by:
Tangible	assets				1,040			1,040
Current assets/(liabilities)					327,600	90,000	41,850	459,450
					328,640	90,000	41,850	460,490

22	Cash generated from operations	Cash generated from operations	Cash generated from operations				2023 6	2022f
	Surplus for the year						97,332	38,722
	Adjustments for:
	Investment income recognised		in statement		offinancial	activities	(5,156)	(1,053)
	Depreciation and impairment	oftangible		fixed assets			6,461	347
	Movements in working capital:
	(Increase)/decrease in stocks						(2,449)	948
	(Increase) in debtors						(131,944)	(40,017)
	Increase in creditors						9,485	10,236
	Cash (absorbed by)/generated		from	operations			(26,271)	9,183