2023-12-31-accounts

Trustees		Dr David West -	Chair
		Ms Anne Corbishley
		Mr Stewart Watson
		Mr Bryony Brands
		Mr James (Jim)	Rimmer
		Mr David Frsw
		Mr Paul Gibson
		Mrs Sue James
		Mr John Trotter
		Mrs Rite Trotter
Charity number		232258
Independent	examiner	M Taylor FCA
		Champion TLL Limited
		7-9Station Road
		Hesketh Bank
		Preston
		Lancashire
		PR4 6SN
Bankers		Royal Bank ofScotland PLC
		1 Spinningflelds	Square
		Manchester
		M3 3AP

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2023	2023	2023	2022	2022	2022
	Notes	f		8	8	8	8
income from:
Donations and legacies		351,883		351,883	455,810	29,000	484,810
Charitable activities		155,791		155,791	95,869		95,869
Other trading activities		140,010		140,010	140,792		140,792
Investments		6,968		6,968	1,411		1,411
Totalincome		654,652		654,652	693,882	29,000	722,882
Expenditure on:
Raising funds		39,955		39,955	37,414		37,414
Charitable activities		454,718	3,000	457,718	395,004	26,000	421,004
Total expenditure		494,673	3,000	497,673	432,418	26,000	458,418
Net gains on
investments	13	1,417		1,417	614		614
Net income/(expenditure)		161,396	(3,000)	158,396	262,078	3,000	265,078
Transfers between
funds					1,000	(1,000)
Net movement	in
funds	10	161,396	(3,000)	158,396	263,078	2,000	265,078
Reconciliation	offunds:
Fund balances at 1 January
2023		2,217,821	3,000	2,220,821	1,954,743	1,000	1,955,743
Fund balances	at 31
December 2023		2,379,217		2,379,217	2,217,821	3,000	2,220,821

				2023		2022
			Notes	8		8
Fixed assets
Tangible assets			14		1,454,146		1,492,700
Current assets
Stocks			16	395		395
Debtors			17	323,161		465,782
investments			18			88,000
Cash at bank and	in	hand		623,968		192,310
				947,524		746,487
Creditors: amounts		falling due within
one year			19	(22,453)		(18,365)
Net current assets					925,071		728, 121
Total assets less	current liabilities				2,379,217		2,220,821
Income funds
Restricted funds			20				3,000
Unrestricted funds
Fixed assetfunds			21	1,454,146		1,492,700
General unrestricted		funds		925,071		725,121
					2,379,217		2,217,821
					2,379,217		2,220,821

				Unrestricted	Unrestricted	Restricted	Total
				funds	funds	funds
				2023	2022	2022	2022
					5	8	8
Donations	and gifts			10,543	12,287		12,287
Legacies	receivable			335,194	428,313	29,000	455,313
Grants				994	16,334		16,334
Donated	goods and services			2,000	2,000		2,000
Giff aid donations		and tax	refunds	3,152	(1,104)		(1,104)
				351,883	455,810	29,000	484,810
Income from charitable			activities
						2023	2022
						8	8
Adoption	and rs-homing					51,455	36,800
Boarding	and neutering					104,336	59,06S
						155,791	95,869
Analysis	by fund
Unrestricted funds						155,791	95,869

		Unrestricted	Unrestricted
		funds	funds
		2023	2022
		8	2
Fundraising	events and collections	32,098	35,935
Shop income		82,067	75,430
Lease rental	income	24,131	28,593
Commissions	received	1,714	834
Other trading	activities	140,010	140,792

Unrestricted	Unrestdcted
funds	funds
2023	2022
8
6,968	1,411

				Unrestricted	Unrestricted
				funds	funds
				2023	2022
				8
Fundraising		and	publicity
Other fundraising			costs	3,152	3,290
Staff costs				33,390	30,848
				36,542	34,138
Trading costs
Operating	charity		shops	3,413	3,276
Total casts				39,955	37,414

8	Expenditure on c	haritable activities
			Animal	Animal
			welfare	welfare
			2023	2022
			8	8
	Direct costs
	Staff costs		304,912	265,976
	Depreciation and	impairment	38,554	38,887
	Rates and water		5,540	6,883
	Insurance		1,673	1,790
	Shelter electricity		23,035	20,425
	Telephone		2,385	2,237
	Sundry		3,745	4,172
	Vehicle expenses	and insurance	1,180	1,804
	Shelter repairs		15,681	16,547
	Vets fees and pharmaceuticals		12,677	23,741
	Shelter food and incculations		4,001	3,309
	Protective clothing		1,394	640
	Cleaning, waste and pest control		16,762	10,453
	Hire charges		8,181	7,380
	Bank charges		1,635	1,397
	Notional costs of donated goods		2,000	2,000
	Bookkeeping and	accountancy	9,912	9,092
			453,267	416,733
	Share ofsupport	and governance costs (see note 9)
	Governance		4,451	4,271
			457,718	421,004
	Analysis by fund
	Unrestricted funds		454,718	395,004
	Restricted funds		3,000	26,000
			457,718	421,004
9	Support costs allocated to activities
			2023f	2022 8
	Governance costs		4,451	4,271
	Analysed between:
	Animal welfare		4,451	4,271

9	Support costs allocated to activities	Support costs allocated to activities		(Continued)
			2023	2022
	Governance	costs comprise:	8	8
	NW Region	Branch	551	551
	Independent	Examiner Fees	3,900	3,720
			4,451	4,271

10	Nst movement	Nst movement	in funds	in funds		2023	2022
							8
	Net movement		in funds	is stated	after charging/(crediting)
	Depreciation	of	owned	tangible	fixed assets	38,554	38,887

The average	monthly number ofemployees during th	s year was:
		2023	2022
		Number	Number
			16
Employment	coats	2023	2022
		9	8
Wages and salaries		310,486	270,600
Social security costs		22,480	21,121
Other pension costs		5,336	5,103
		338,302	296,824

							Unrestricted	Unrestricted	Unrestricted
								funds	funds
								2023	2022
	Gains/(losses) arising		on:					8	f
	Revaluation	ofinvestments						1,417	614
14	Tangible fixed assets
						Freehold land	Fixtures and	Motor	Total
						and buildings	fittings	vehicles
						8	8	8
	Cost
	At 1 January	2023				2,037,931	51,653	7,500	2,097,084
	At 31 December 2023					2,037,931	51,653	7,500	2,097,084
	Depreciation	and impairment
	At 1 January	2023				549,220	47,664	7,500	604,384
	Depreciation	charged	in the year			37,557	997		38,554
	At 31 December 2023					586,777	48,661	7,500	642,938
	Carrying amount
	At 31 December 2023					1,451,154	2,992		1,454,146
	At 31 December 2022					1,488,711	3,989		1,492,700
	The carrying	value of land included		in land	and buildings	comprises:
								2023	2022
								8	8
	Freehold							160,057	160,057
15	Financial instruments
								2023	2022
								8	8
	Carrying amount offinancial assets
	Instruments	measured	at fair value	through	profit or loss				88,000

16	Stocks
					2023	2022
					8	2
	Raw materials		and ccnsumables		395	395
17	Debtors
					2023	2022
	Amounts	falling due		within one year:	5	2
	Trade debtors				27,247	17,024
	Other debtors				293,304	446,095
	Prepayments		and accrued income		2,610	2,663
					323,161	465,782
	Included	within	other	debtors are legacy debtors of5293,304 (2022:	6446,095legacy debtor).
18	Current	asset	investments
					2023	2022
					8	2
	Unlisted	investments				88,000
19	Creditors: amounts			falling due within one year
					2023	2022
					8	8
	Other taxation		and social security		5,553	4,305
	Trade creditors				7,756	5,754
	Other creditors				3,910	3,304
	Accruals	and deferred		income	5,234	5,003
					22,453	18,366

At	1	January	Incoming	Resources	Transfers	At 31
		2023	resources	expended		December
						2023
					8	8
		3,000		(3,000)

20	Restricted	funds							(Continued)
	Previous	year:	At	1	January	Incoming	Resources	Transfers	At 31
					2022	resources	expended		December
									2022
								8	8
					1,O0O	29,000	(26,000)	(1,000)	3,000

		At 1January	incoming	Resources	Transfers	Gains and	At 31
		2023	resources	expended		losses	December
							2023
		8	6	8	f	8	8
Fixed asset
fund		1,492,700		(38,554)			1,454,146
General	funds	725,121	654,652	(456,119)		1,417	925,071
		2,217,821	654,652	(494,673)		1,417	2,379,217
Previous	year:	At 1 January	Incoming	Resources	Transfers	Gains and	At 31
		2022	resources	expended		losses	December
							2022f
Fixed asset
fund		1,531,587		(38,887)			1,492,700
General	funds	423,156	693,882	(393,531)	1,000	614	725, 121
		1,954,743	693,882	(432,418)	1,000	614	2,217,821

22	Analysis of net assets	between	funds
		Unrestricted		Restricted	Total	Unrestricted	Restnctsd	Total
			funds	funds		funds	funds
			2023	2023	2023	2022	2022	2022
			8	8	8	f	E
	Fund balances at 31
	December 2023 are
	represented by:
	Tangible assets	1,454,146			1,454,146	1,492,700		1,492,700
	Current assets/(liabilities)	925,071			925,071	725,121	3,000	728,121
		2,379,217			2,379,217	2,217,821	3,000	2,220,821