| Page | ||||
|---|---|---|---|---|
| Report ofthe Trustees | 1 | to | 5 | |
| Independent Examiner's |
Report | |||
| Statement ofFinancial | Activities | |||
| Balance Sheet | ||||
| Cash Flow Statement | ||||
| Notes to the Cash Flow | Statement | 10 | ||
| Notes to the Financial Statements | 11 | to | 18 | |
| Detailed Statement ofFinancial Activities | 19 | to | 20 |
| 2021 | 2020 | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||||
| funds | funds | funds | funds | ||||
| Notes | |||||||
| INCOME AND ENDOWMENTS | FROM | ||||||
| Donations and legacies |
191,359 | 1,500 | 192,859 | 757,056 | |||
| Other trading activities | 184,919 | 184,919 | 128,835 | ||||
| Investment income |
233 | 233 | 159 | ||||
| Total | 376,511 | 1,500 | 378,011 | 886,050 | |||
| EXPENDITURE ON | |||||||
| Raising funds | 5 | 176,284 | 176,284 | 135,528 | |||
| Charitable activities |
|||||||
| Kennetling and fostering |
28,051 | 5,904 | 33,955 | 33,428 | |||
| Welfare | 47,712 | 47,712 | 16,126 | ||||
| Other support costs | 35,054 | 35,054 | 36,312 | ||||
| Total | 287,101 | 5,904 | 293,005 | 221,394 | |||
| NET INCOME/(EXPENDITURE) | 89,410 | (4,404) | 85,006 | 664,656 | |||
| RECONCILIATION | OF FUNDS | ||||||
| Total funds brought | fomvard | 848,779 | 4,404 | 853,183 | 188,527 | ||
| TOTAL FUNDS CARRIED FORWARD | 938,189 | 938,189 | 853,183 |
| 31DEC | EMBER 2021 | ||||
|---|---|---|---|---|---|
| 2021 | 2020 | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | |||||
| FIXEDASSETS | |||||
| Tangible assets | 11 | 7,393 | 7,393 | 6,842 | |
| CURRENT ASSETS | |||||
| Debtors | 12 | 21,422 | 21,422 | 7,970 | |
| Prepayments and accrued income |
33,107 | 33,107 | 53,506 | ||
| Cash at bank and in hand | 906,201 | 906,201 | 803,286 | ||
| 960,730 | 960,730 | 864,762 | |||
| CREDITORS | |||||
| Amounts falling due within one year |
13 | (29,934) | (29,934) | (18,421) | |
| NET CURRENT ASSETS | 930,796 | 930,796 | 846,341 | ||
| TOTAL ASSETSLESSCURRENT | |||||
| LIABILITIES | 938,189 | 938,189 | 853,183 | ||
| NET ASSETS | 938,189 | 938,189 | 853,183 | ||
| FUNDS | 15 | ||||
| Unrestricted funds |
938,189 | 848,779 | |||
| Restricted funds |
4,404 | ||||
| TOTAL FUNDS | 938,189 | 853,183 |
| FOR | TH | E YEAR ENDED | 31DECEMBER 2021 | |||
|---|---|---|---|---|---|---|
| 2021 | 2020 | |||||
| Notes | ||||||
| Cash flows from operating | activities | |||||
| Cash generated from operations |
104,364 | 623,473 | ||||
| Net cash provided by operating activities |
104,364 | 623,473 | ||||
| Cash flows from investing | activities | |||||
| Purchase oftangible fixed |
assets | (1,682) | (526) | |||
| Interest received | 233 | 159 | ||||
| Net cash used in investing | activities | (1,449) | (367) | |||
| Change in cash and cash |
equivalents | in | ||||
| the reporting period |
102,915 | 623,106 | ||||
| Cash and cash equivalents | at the | |||||
| beginning ofthe reporting |
period | 803,286 | 180,180 | |||
| Cash and cash equivalents | at the end | of | ||||
| the reporting period |
906,201 | 803,286 |
| 2021 | 2020 | |||
|---|---|---|---|---|
| Net income for the | reporting | period (as per the Statement ofFinancial | ||
| Activities) | 85,006 | 664,656 | ||
| Adjustments for: |
||||
| Depreciation charges |
1,131 | 1,168 | ||
| Interest received | (233) | (159) | ||
| Decrease/(increase) | in debtors | 6,947 | (48,300) | |
| Increase in creditors | 11,513 | 6,108 | ||
| Net cash provided | by operations | 104,364 | 623,473 |
| ANALYSIS OF CHANGES IN NET FUND | S | ||
|---|---|---|---|
| At 1.1.21 | Cash flow | At 31.12.21 | |
| Net cash | |||
| Cash at bank and in hand | 803,286 | 102,915 | 906,201 |
| 803,286 | 102,915 | 906,201 | |
| Total | 803,286 | 102,915 | 906,201 |
| DONATIONS AND LEGACIES |
||
|---|---|---|
| 2021 | 2020 | |
| Donations | 84,615 | 54,273 |
| Legacies | 29,950 | 647,996 |
| Grants | 78,294 | 54,787 |
| 192,859 | 757,056 |
| 2021 | 2020 | |||||
|---|---|---|---|---|---|---|
| Adoption for pets |
1,500 | 15,000 | ||||
| COVID-19 Support grants | 49,253 | 39,787 | ||||
| Kickstart grant | 27,541 | |||||
| 78,294 | 54,787 | |||||
| 3. | OTHER TRADING ACTIVITIES | |||||
| 2021 | 2020 | |||||
| 8 | 8 | |||||
| Fundraising | events | 2,117 | 2,436 | |||
| Shop income | 182,802 | 126,183 | ||||
| Neutering claim |
216 | |||||
| 184,919 | 128,835 | |||||
| 4. | INVESTMENT INCOME | |||||
| 2021 | 2020 | |||||
| Deposit account | interest | 233 | 159 | |||
| 5. | RAISING FUNDS | |||||
| Other trading | activities | |||||
| 2021 | 2020 | |||||
| Purchases | 769 | 1,295 | ||||
| Wages | 128,210 | 84,719 | ||||
| Stationery | 200 | 391 | ||||
| Telephone | 1,802 | 1,257 | ||||
| Rent | 31,120 | 21,891 | ||||
| Light and heat | 2,491 | 2,000 | ||||
| Insurance | 415 | 405 | ||||
| Cleaning | 549 | 176 | ||||
| Refieshments | 49 | 42 | ||||
| Sundry | 2,912 | 1,316 | ||||
| Rates, water | and waste | 3,979 | 3,281 | |||
| Repairs and | renewals | 2,657 | 2,413 | |||
| Depreciation | - shop fittings | 637 | 711 | |||
| Depreciation | - equipment | 182 | 90 | |||
| Depreciation | - improvements | to shop | 312 | 367 | ||
| Shop refurbishment | 15,174 | |||||
| 176,284 | 135,528 |
| CHARITA | BLE ACTIVITIES COSTS | ||||
|---|---|---|---|---|---|
| Support | |||||
| Direct | costs (see | ||||
| Costs | note 7) | Totals | |||
| E | |||||
| Kennelling | and fostering | 33,955 | 33,955 | ||
| Welfare | 47,712 | 47,712 | |||
| Other support costs | 35,054 | 35,054 | |||
| 81,667 | 35,054 | 116,721 | |||
| 7. | SUPPORT | COSTS | |||
| Governance | |||||
| Other | costs | Totals | |||
| Other support costs | 33,754 | 1,300 | 35,054 |
| 2021 | 2020 | |||||
|---|---|---|---|---|---|---|
| Number oftrustees who were paid expenses | ||||||
| Nature ofthe | expenses | Mileage | allowance | |||
| Total amount | paid | 8887 | 81,445 | |||
| 9. | STAFF COSTS | |||||
| The average | monthly | number ofemployees | during the year was as follows: | |||
| 2021 | 2020 | |||||
| Admin | 1 | 1 | ||||
| Retail | 9 | 6 | ||||
| 10 |
| NOTES TO THE FINANCIAL STATEMENTS - continued FORTHE YEAR ENDED 31DECEMBER 2021 |
NOTES TO THE FINANCIAL STATEMENTS - continued FORTHE YEAR ENDED 31DECEMBER 2021 |
NOTES TO THE FINANCIAL STATEMENTS - continued FORTHE YEAR ENDED 31DECEMBER 2021 |
|||
|---|---|---|---|---|---|
| lb. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | ||||
| Unrestricted | Restricted | Total | |||
| funds | funds | funds | |||
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies |
742,056 | 15,000 | 757,056 | ||
| Other trading activities | 128,835 | 128,835 | |||
| Investment income |
159 | 159 | |||
| Total | 871,050 | 15,000 | 886,050 | ||
| EXPENDITURE ON | |||||
| Raising funds | 135,528 | 135,528 | |||
| Charitable activities |
|||||
| Kennelling and fostering |
22,832 | 10,596 | 33,428 | ||
| Welfare | 16,126 | 16,126 | |||
| Other support costs | 36,312 | 36,312 | |||
| Total | 210,798 | 10,596 | 221,394 | ||
| NET INCOME | 660,252 | 4,404 | 664,656 | ||
| RECONCILIATION | OF FUNDS | ||||
| Total funds brought | fomvard | 188,527 | 188,527 | ||
| TOTAL FUNDS CARRIED FORWARD | 848,779 | 4,404 | 853,183 |
| TANGIBLE FIXEDASSETS | ||||
|---|---|---|---|---|
| Improvements | Fixtures | |||
| to | and | |||
| property | fittings | Equipment | Totals | |
| g | ||||
| COST | ||||
| At 1 January 2021 |
14,005 | 13,529 | 2,381 | 29,915 |
| Additions | 1,682 | 1,682 | ||
| At 31 December 2021 | 14,005 | 13,529 | 4,063 | 31,597 |
| DEPRECIATION | ||||
| At I January 2021 | 11,925 | 9,280 | 1,868 | 23,073 |
| Charge for year | 312 | 637 | 182 | 1,131 |
| At 31 December 2021 | 12,237 | 9,917 | 2,050 | 24,204 |
| NET BOOK VALUE | ||||
| At 31December 2021 | 1,768 | 3,612 | 2,013 | 7,393 |
| At 31 December 2020 | 2,080 | 4,249 | 513 | 6,842 |
| DEBTORS:AMOUNTS FALLING | DUE WITHIN ONE YEAR | |||
| 2021 | 2020 | |||
| Other debtors | 4, 125 | 4, 125 | ||
| Social security and other tax | 2,115 | |||
| VAT | 12,031 | 3,801 | ||
| Prepayments | 3,151 | 44 | ||
| 21,422 | 7,970 | |||
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2021 | 2020 | |||
| Trade creditors | 13,823 | 10,715 | ||
| Taxation and social security | 930 | |||
| Other creditors | 16,111 | 6,776 | ||
| 29,934 | 18,421 |
| 2021 | 2020 | |
|---|---|---|
| Within one year | 33,272 | 33,272 |
| Between one and five years | 85,702 | 109,722 |
| In more than five years | 4,626 | 13,878 |
| 123,600 | 156,872 |
| MOVEM | EN | T IN FUNDS |
||||
|---|---|---|---|---|---|---|
| Net | Transfers | |||||
| movement | between | At | ||||
| At 1.1.21 | in funds | funds | 31.12.21 | |||
| Unrestricted | funds | |||||
| General fund | 848,779 | 89,410 | (670,000) | 268,189 | ||
| Neutering | 20,000 | 20,000 | ||||
| Kennelling | and Cattery project | 650,000 | 650,000 | |||
| 848,779 | 89,410 | 938,189 | ||||
| Restricted | funds | |||||
| Adoption | for | pets | 4,404 | (4,404) | ||
| TOTAL FUNDS | 853,183 | 85,006 | 938,189 | |||
| Net movement | in funds, included | in the above are as follows: | ||||
| Incoming | Resources | Movement | ||||
| resources | expended | in funds | ||||
| 8 | ||||||
| Unrestricted | funds | |||||
| General fund | 376,511 | (287,101) | 89,410 | |||
| Restricted | funds | |||||
| Adoption | for | pets | 1,500 | (5,904) | (4,404) | |
| TOTAL FUNDS | 378,011 | (293,005) | 85,006 |
| Net | ||||||
|---|---|---|---|---|---|---|
| movement | At | |||||
| At 1.1.20 | in funds | 31.12.20 | ||||
| f | ||||||
| Unrestricted | funds | |||||
| General | fund | 188,527 | 660,252 | 848,779 | ||
| Restricted funds |
||||||
| Adoption | for | pets | 4,404 | 4,404 | ||
| TOTAL | FUNDS | 188,527 | 664,656 | 853,183 | ||
| Comparative | net movement | in funds, included | in the above are as follows: | |||
| Incoming | Resources | Movement | ||||
| resources | expended | in funds | ||||
| Unrestricted | funds | |||||
| General | fund | 871,050 | (210,798) | 660,252 | ||
| Restricted funds |
||||||
| Adoption | for | pets | 15,000 | (10,596) | 4,404 | |
| TOTAL | FUNDS | 886,050 | (221,394) | 664,656 |
| Net | Transfers | |||||
|---|---|---|---|---|---|---|
| movement | between | At | ||||
| At 1.1.20 | in funds | funds | 31.12.21 | |||
| I: | f | |||||
| Unrestricted | funds | |||||
| General | fund | 188,527 | 749,662 | (670,000) | 268,189 | |
| Neutering | 20,000 | 20,000 | ||||
| Kennelling | and Cattery project | 650,000 | 650,000 | |||
| 188,527 | 749,662 | 938,189 | ||||
| TOTAL | FUNDS | 188,527 | 749,662 | 938,189 |
| Incoming | Resources | Movement | |||
|---|---|---|---|---|---|
| resources | expended | in funds | |||
| Unrestricted | funds | ||||
| General | fund | 1,247,561 | (497,899) | 749,662 | |
| Restricted funds |
|||||
| Adoption | for | pets | 16,500 | (16,500) | |
| TOTAL | FUNDS | 1,264,061 | (514,399) | 749,662 |
| FOR THE YEAR ENDED 31 | DECEMBER 2021 | |||
|---|---|---|---|---|
| 2021 | 2020 | |||
| INCOME AND | ENDOWMENTS | |||
| Donations and |
legacies | |||
| Donations | 84,615 | 54,273 | ||
| Legacies | 29,950 | 647,996 | ||
| Grants | 78,294 | 54,787 | ||
| 192,859 | 757,056 | |||
| Other trading activities | ||||
| Fundraising events |
2,117 | 2,436 | ||
| Shop income | 182,802 | 126,183 | ||
| Neutering claim |
216 | |||
| 184,919 | 128,835 | |||
| Investment income |
||||
| Deposit account | interest | 233 | 159 | |
| Total incoming | resources | 378,011 | 886,050 | |
| EXPENDITURE | ||||
| Other trading activities | ||||
| Purchases | 769 | 1,295 | ||
| Wages | 128,210 | 84,719 | ||
| Stationery | 200 | 391 | ||
| Telephone | 1,802 | 1,257 | ||
| Rent | 31,120 | 21,891 | ||
| Light and heat | 2,491 | 2,000 | ||
| Insurance | 415 | 405 | ||
| Cleaning | 549 | 176 | ||
| Refreshments | 49 | 42 | ||
| Sundry | 2,912 | 1,316 | ||
| Rates, water and waste | 3,979 | 3,281 | ||
| Repairs and renewals | 2,657 | 2,413 | ||
| Depreciation —shop fittings |
637 | 711 | ||
| Depreciation - equipment |
182 | 90 | ||
| Depreciation - improvements |
to shop | 312 | 367 | |
| Shop refurbishment | 15,174 | |||
| 176,284 | 135,528 | |||
| Charitable activities |
||||
| Welfare costs | 27,507 | 11,102 | ||
| Kennelling and |
fostering costs | 24,868 | 18,865 | |
| Adoption costs |
29,292 | 19,587 | ||
| 81,667 | 49,554 |
| FOR THE YEAR ENDED 3 | 1DECEMBER 2021 | |||
|---|---|---|---|---|
| 2021 | 2020 | |||
| Support costs | ||||
| Other | ||||
| Cybertill licence |
3,256 | 3,318 | ||
| Branch contribution | 3,308 | |||
| Travelling expenses |
1,041 | 1,664 | ||
| Telephone, postage and stationery |
1,163 | 1,544 | ||
| Card charges | 1,724 | 1,228 | ||
| Administration | wages | 18,725 | 17,700 | |
| Legal &professional | fees | 3,192 | 6,848 | |
| Payroll fees | 1,345 | 1,829 | ||
| Irrecoverable | VAT | 981 | ||
| 33,754 | 35,112 | |||
| Governance | costs | |||
| Accountancy | fees | 1,300 | 1,200 | |
| Total resources | expended | 293,005 | 221,394 | |
| Net income | 85,006 | 664,656 |