SOCIETY FOR ABANDONED ANIMALS TRUSTEES, REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021 . Society for Abandoned Animals CHARrrY NO: 245426 SOCIETY FOR ABANDONED ANIMALS REPORTS AND FINANCIAL STATEIENTS FOR THE YEAR ENDED 31 MARCH 2021 CONTEKrs PAGE Trustees. ReFrf)rt 2-6 Report ofthe Independent Examiner Statement of Financial Activibes Balance Sheet Statement of Accounting Policies 10 Notes to the Financial Statements 11-13 SOCIETY FOR ABANDONED ANIMALS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 The Trustees have pleasure in subrntttrng the ReF•Jt arnj PLcxJunts for the year. The peric*J covered by this reF)Ort is 1 April 2020 10 31 March 2021 Oblectlveg of th• ehorlty The objectives of the charity are to provide shekr. food. veterinary attent#)n. o)mpanionship. and honEs for animals abandoned by their owners. The main aclNits'es of the charity are: Admission of ￿ts, rabbits and d￿S to f&ility (amhough we have mt aJmrtt&J any dc*Js in this financHI year) Provision of high-qualty anirrol care tdh at the sancluary sile and in foster care Rehoming the animals admitted to our care • AdvanGing animal welfare arKI educatb)n in our kKal communty and teyond. The Trustees have hay regard to the Charity ComffthssKm's gUKlan￿ on publtc beneft A¢hlevemgnts and perfornmn Due to Covid restrictions we operated at reduced staff levets as the srte was not open to the public. Only anim21 care staff were on site with Offi￿ staff being placed on furbugh. As soon as resthctions were lffted, we brought fijrloughed staff bxk lo woth. No addthnal animais were admitted during this period. As stsndard proc&Jure we (zny out home Checks on all potential adopters, ensuring they understand the moral and financial responsibilrties invofved in owning an animal. Environmental ¢xsndf(ions in the new home are assessed, and advi￿ gwen regarding the surtabilty of ameniti.es provwjed. Rabbits that are rehomed as house rabbits must have sufficient safe space in whth to play or have a huteh and run that meets our minimum size requirements. We also rehome rabbits to Irve in pairs ¢Jutdoors and the same applies to indoor rehoming where p)ssibEe. Following evidence presented by the Assc¢k8tion of Dogs and Cat Homes and consideration by the Board of Trustees we have now adopted the policy that cats may be rehor￿d next to busy roads in suitable c1￿uMStanceS. Previousty we dbj not albw adoption on this basis under any circurrtstances Any home checks undertaken are time)uld not continue to operate without their hard wo￿. Futu Due lo the success ofthe cat devebpwent proi&t (phase 1) it is the Trustees aim to develop exisbng buildings and provhle tetter rabbrt iM)arding. quarantine. and rehoming facilrties in line wrth development specification of the facilities. As set out in the Reser￿ Foly a des￿nat￿j Development Reserve has now been set up to facilit* the* plans. We have been able to refijthsh existing buldings and derM)lish all unwanted and F￿nIs81￿ unsuitabie buildings. As a resu5t of this we have created additional or parknng, refurbished and remodelled reception area and office accomrrthation w0￿dIng better segregation be￿een front of house and back of house areas. we reopen. we ￿11 have a nKxlem and indusrve environment purpose maje to provide high quality animal care. able to generate sust*"nable ir￿arn9 and encouraging ¢ommunty engagement via an attractive seth'ng. Flnanclal Revlew During the period, the Charity raised £233.342 (2020. £223,517). Donakns Inc￿ includes Fegacies of £102,572 (2020.. £89,020). General ¢osts of running the Ch￿lty. excluding devewment project costs, were £100,636 {2020." £164,782). the reduction ￿ ￿$ts beiNJ attribulabte to the closure ot the site from October 2020, as described above. Total net assets as at 31 March 2021 arFM)unted to £861.457 (2020.. £728.751). This indudes the freehold propety of £192,996 based on original cosc less depreoation io date 12020: £199.1151 This does not necessarity reflect the market value of the tKOkwty. The totsl bank balances were £414,20812010: £495.6521 Reserves The Charity has a polry of riryfencing inco￿￿ from legacies for necessary devel¢)pment work al the site. at the same time ensurirtg that there are sU￿lent unrestr]"cted reseryes to continue OFeiations for a period of stx months. The Charity's net current assets for general use (i.e.. excluding restrKted funds of£12.7641 at 31 March 2021 were £407,611 (2020 £503,466) Tolal expenditure was £1(KI,636. 12020 £165,760) Legacies lotalling £102,572 have been credited to the Development Fund. £225,683 has been spent on redevelopment of the site during the year. This has been captslwd as knets in course offXnStruction. 80CIEfY FOR ABANDONED ANIIAALS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 Structure oveman e and mana The chaiity was established by a Trust Deed dated 30 November 1956 and regiSterèJ on 8 February 1*7. This was varied by sUpp￿￿￿￿tal Deeds datwj 27 September 2CN)1 and 11 Juty 2(Kl7. The Trust Deed prescribes that the charity i8 govemed by a Man￿e￿￿t Committee consists'ng of a minimum offive and a maximum offourteen members, elected by the balbt ofmembers ofthe Scciety. The manage￿n* Committee is collectivety responsible for the general corrtrol and management of the chanty and its members are Ttustees under ￿lon 94 of the Charilies kt The Management Committee elects Trustees as officets to the rojes of Chair, Secretary and Tftasurer. The manager￿nt Committee meets regulaty and delegates fu￿tionS to the rebevant Sub Committees. SOCIETY FOR ABANDONED ANIMALS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021 Reference and Adminlstratton d¢talls Trustees Mrs Janet T￿e-S￿￿th Vacancy Mrs Amanda Pearson Mr Sean Fogaty (resigned 1 July 2020) Mr Andrew Ellis Mr Barry-John Saun¢Jers Mrs Jacky Danaos (resigned 10 March 2021) Miss Catriona Granger CHAIR SEcR￿ARy TREASURER societyAddr￿s Society for Abandoned Animals Peggy Henderson Animal Sanduary Mosley Acre Fami Barfoot Bridge Stretrord M32 9VP Charity number 245426 rekphon• 0161973 5318 Website e.co.uk Emw"I saarescue.¢o.uk Independent Exafftiner 71 ￿nn1peg Quay Grain Wharf Salford Quays Manchester M50 3TY Bankws SOCIETY FOR ABANDONED ANIIAALS REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 IIARCH 2021 Trustees, res nsibllltles in relatlon to the financlal The chanty trustees a￿ resFonsible for preparing a trusiees, annual report and financial state￿Ents in accordance with applicable ￿ and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law apPI￿able to tharities in England arKI Wales requires the charity trustee5 to prepare finanaal Slaten￿nts for each year Wh￿ give a true and frdir view of the state of affairs of the charity and of the incoming resources and applrcatson of resources. of the ¢hanty for that peTtod. In preparing the financial stslements, the tNstees are requirèd to select suitable accounting rM)IMies and then appty them consistenty; observe the methods and principles in the appl￿b￿ Charibes SORP., make judgements and estin* that are reasonable and prudent state whether applicable accounting standards have been blkyw&J. suty'ect to any material departures disclosed and explained in the finaneial statements" prepare the finanaal stataments on the going concem basis unless it is inappropriate to presume that the charity will continue in business. The trustees are ￿s￿nsIble for keeping proper axx)unkng reLY)rds Ihat disdose with reasonab￿ a¢¢uracy at any lime the finanaal tM)sition of the charity and to enable Ihem to ensure that the financial statements comply with the Charities Act 2011. the appluble charib.es (Accounts and Reports) R￿UlatiOnS. and the provisions of the Trust deed. They are also responsib￿ for safeguarding the assets of the charity artrd taking reasonable steps for the prevention and detection of fraud and other irregularitw. The trustees are responsitJe forthe rr4intenan¢e and integrity of the charity and financial infomiation induded on the charity's webstte. Legislats'on in the United Kingdom goveffling the preparation and dBsemination of financial stateffEnts may differ from legislation in otherjurisdictsons. Approved by the trustees on and $tgned on their behalf by: c4 IcdL S Janot Ta￿SrnIth Bsc (Hons) LLM FRICS ACIArb SOCIETY FOR ABANDONED ANIIAALS ANIMALS I rep)rt ￿ thB awjunts of the ccryany yew 31 2021. we sgt (xrt on pages 8 to 13. R•spective rnsporAlirflltles ofTrust• •xamlnav The Tntstees 8r6 T&9)￿Sit￿8 for the prep8r8kn crf the acuwnts. The Tnthgs c￿51der that an aLpJIt K* not required for this ypar under Sec1¥￿ 144121 ol the Charrtw ALX 2011 (the 2011 Adl and that an i￿1•pendent examlnouon is needed. HavirwJ satisfied rn￿thatthe c*arityis r¥Jtsutr4e¢ito•yJrtunder(yJmr*ny lawand is dvJiL4o for indep￿KIert examination, it Is my respcmsibdity trs.. examine the accounts uThJer set*on 145 ofth8 2011 P4. lo fdkyw the pr￿&￿re5 lad down in General Dff8(a1c￿grrt7 by th8 C* C4xnmi&8w)n uixler seckn 1495Xbl of the 2011 Art State whebl8r part￿￿ttr matters have to my att￿rt￿L Basi8 of ind•p•nd•nt •xamln*¥ r•port My ex8rnin8tion was carried out in acCo￿arts Gerwdl DY8cIKbns giv￿ by ￿ Charhy Comrnission. An èx8mination indudes a of the aco)unting r￿1)rdS by the chaFity and a ojnparison ol the actr￿nts presentsf wrth those reGr￿ds. It aso inchjdes ￿skIe￿t￿￿ ofw ur•Jsual itwns (Kdisdosures in thè ath)unts and s88kirKJ axpl8natKsns from the trust66s ec4Kerrrir¥J any ￿ malters. Ths wocedures Undertak￿ do not provide all tho gv¥Jence that be requlW in an a￿JIL and conseqwity rL) oFIni￿ is given asto whether the accounts presant a true farf vtew and the r¢r*)rt is lyn*ed kn ttrThe mattths set in thè State￿ below. Indwnd•nt ￿amin•f* stotfjnwrt lo keep acrourrting rer¥Jrds In a(¥))rfance Sect￿ 386 of the Ccrfnpantes Ad X￿6.. and requwements of Sect￿)￿ 396 01 the Companies Aca 2rx6 and with methods antj pMCi￿aS ofthe 12) lo wFrith. in my opinkm. att￿rtK)n bè tha*Tt kn ￿der to woblo 8 irtletstsndFrvJ ol the Suo UndeTr￿ ACA Y1 al Grain Wharf M50 3TY SOCIEfY FOR ABANDONED ANIMALS STATEMEKf OF FINANCIAL ACTivmES FOR THE YEAR ENDED 31 MARCH 2021 Income from Donatiorks arxf Wies ' Ch¥tst* &1Fbities .112 27.754 140 102.5T2 12.764 205,448 27.754 140 162,318 60,641 S57 Total incryrthg res￿r£ 11IW6 101512 11764 231342 224517 Expendlture on Rai￿ng furThJs 1.216 Diwt ¢hwt'tst* costs Sup[#￿ ¢osts aJniri**ic 93.644 152.452, 6.161 11.592 6,161 Total èxp8ndlure 10ffj636 IOQ636 165.760 17,370 101672 11764 13in Sl,757 Use 17,370 101672 11784 131706 57.757 Total fvnds brought forward 1 2tral 21Q761 517.W 728.751 670.994 Totsl ￿ndS orrled fi)rwd 31 IAw¢h 2021 2a131 W563 11764 861.4 7a751 21 January 2022 Signed on behalf of Amanda Pearson SOCIEfY FOR ABANDONED ANIMALS AccOU￿1NG POUCIES FOR THE PERIOD ENDED 31 MARCH 2021 Basis of accountlng The accounts (finan￿al statements) have been prepared in accordan￿ with the Statement of Recommend￿ Practi￿ applicable to chartbes, the Financial Reporttng Standard applicab￿ in the UK and the Republic of Ireland {FRS102). the Charities Aci 2011 and applicab￿ regulat'ons. The accounts have been prepared under Ihe historrcal cost ￿nventi0Th wtth lteff￿ recogni*J at cost or transaction value unless otheMse stated in the relevant note(s) to these accounts. Incom• Income is credited to the Strt￿ of Finan(¥al ActsvilEs as it t￿)M￿ receivable. Expenditure Resources expended are recognised in penod in which are incurred Tangible fixed asgets arKI depreclallon Tangible fix&J assets are stat8J at cost or valuatton. Depreciation is provided on all tangible fixed assets. other than freehold land, at rates calculated to write off the cost or valuation, less eslimat&J residu4 value. of e&h asset over ts expected usefijl life, as follows.. - Freehold proFErty Fixtures and fftknngs Motor vehicles 2% of cost 25% redu￿ng balance 15% reducing baknce io SOCIEfY FOR ABANDONED ANIPAALS NOTES TO THE FINANCIAL STATEMEpifs FOR ThE YEAR ENDED 31 MARCH 2021 1. Anatysis of Ineomo Funds Restrl¢t•d Totat Funds Total Funds r￿ftAid 10.226 10.226 42,eJXI 4,974 44.539 ership Leg*ies 11f2,5r2 I￿2,572 89.020 Totsl 112 Charitable activities Op8n days and furnJrarsirYJ sa￿ of g(M)ts Boarding fees Rents receiwj el￿ sepices Adoption incon l Adnrrissiorts incr I Petykn conwTissions 13,091 4,202 17,602 6,787 831 67 2.670 165 2.670 165 1.120 754 | Bank interest 140 557 2. Anatysls of expendliure Raising funds Fundraising cos 13KyJ$ for res* 1.117 Direct charitable costs Veterinary fees Fc¥)d and v*e Staff costs Rent and rates Deprecialion Utiffities ReFoirs Insurance S￿Urity 6.531 1,108 6,531 1.108 31.315 4.2 81,139 4.189 1¥2 192 6.6¥2 21, 4.418 592 7.510 3,680 4,570 1.113 3.451 932 977 21 4,418 )tor *hicte eynses 122 122 SOCIEfY FOR ABANDONED ANIPAALS NOTES TO THE FINANCIAL STATEkENTS FOR THE YEAR ENDED 31 MARCH 2021 ￿ntInued Analysis of expenditure continued 20 2020 Pc** and kkph Printing and station Cwjtsr and office costs Subscriptior 2.709 2.7(fJ 218 B8nk charges Total 1.931 161 1,991 161 2.023 11,592 Gov•rnance Audit and Examination 3. Fixod Assets tsln eour• of Yghcl•• conthi¢tio £10.69J £1. Fr••hold i Flxkn$& Flltln TOTAL Cc6t at 1st Apitl 2020 A&1￿.Or6 in Year 7.411 £63.￿1 Cc6t at 31st March XQ1 £3)7.411 £63.S51 £10.89) £227,333 £fJ)8.945 Cwereclatl￿) at 1st Apn"12Y20 j Chatge in y £11N2 £6,149 £10.075 £144 £157,977 £9.885 EW￿latic￿ * 31$t March 2021 £114.445 £43,198 £10,219 £167,862 N8t Bcx)k Vajug * 31st PAar¢h 2021 £Z27.333 £441,083 ' Net B¢x* Valug at 31st M￿h > £193.115 £575 £1.65) £225,285 12 SOCIEff FOR ABANDONED ANIMALS NOTES TO THE FINANCIAL STATEhEKfs FOR THE YEAR ENDED 31 MARCH 2021 continued 2021 2020 Gift Aid reCe￿ab￿ frum HMRC Prepayments Total 7,507 11,687 500 5. Cash at bank and in hand 2021 2020 Natwest Current A(£ount Natwest Business Re¥erye Account Barclays Business Account Barclays Community Account Bar¢tays Busti)ess Premium Lloyds Cash in hand Total 101.133 213.801 43,831 729 53,478 785 271 414,028 174,609 227.828 38,343 693 53.454 725 500 496.152 6. Crodttorn and accruals 2020 Vet fees HMRC Ub'litses Independent Examination fee Totsl 3.807 e61 500 4.873 The decrease in creditors and acuuats for this year arises from the reduced operations during the Covid restrictions. 7. Employees Total staff costs including Nattonai Insuran￿ were £58.680 (2020: £81,139). The Charity received an employment support grant of£3,￿. All staff were made r￿undant on closure of the site. No employee was paid in ex￿ of£50.IYXI The average number of empk)yees during the pen.od that Ihe Charity operated was 6 {2020". 6} The average number of emph)yees for the same twitid eXWeS￿ as fu1Mirr￿ equivalents was 512020 si 8. Expenses pald to Tnotees No exFenses were reimbursed to Tnjstees in the year. No remuneralion was pahj to any of the Trustees. 13