2020-09-30-accounts - Oxfordshire Animal Sanctuary Society

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		Page
Report ofthe Trustees	1	to	4
Report ofthe Independent Auditors	5	to	6
Statement of Financial Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow Statement		10
Notes to the Financial Statements	11	to	18
Detailed Statement of Financial Activities	19	to	20

			for the	Year Ended	30September	2020
							2020	2019
					Unrestricted	Restricted	Total	Total
					fund	funds	funds	funds
				Notes	f	f	f	f
INCOME AND ENDOWMENTS			FROM
Donations and legacies				2	1,191,173		1,191,173	289,157
Charitable activities
Animal welfare income					56,512		56,512	39,262
Other trading activities					290,402		290,402	296,145
Investment income					11,736		11,736	18,361
Total					1,549,823		1,549,823	642,925
EXPENDITURE ON
Raising funds					204,506		204,506	200,695
Charitable activities
Animal welfare costs					129,025		129,025	140,086
Sanctuary establishment	costs				498,498	1,851	500,349	520,912
Other					112,647		112,647	111,696
Total					944,676	1,851	946,527	973,389
Net gains on investments					3,639		3,639	30,387
NET INCOME/(EXPENDITURE)					608,786	(1,851)	606,935	(300,077)
Other recognised gains/(losses)
Gains/(losses) on revaluation		of	fixed assets		(1 5,879)		(15,879)	(27,186)
Net movement in funds					592,907	(1,851)	591,056	(327,263)
RECONCILIATION OF FUNDS
Total funds brought forward					1,590,481	12,341	1,602,822	1,930,085
TOTAL FUNDS CARRIED FORWARD					2,183,388	10,490	2,193,878	1,602,822

					2020	2019
			Unrestricted	Restricted	Total	Total
			fund	funds	funds	funds
		Notes	f	f	f	f
FIXEDASSETS
Tangible assets		13	745,417	10,490	755,907	809,179
Investments		14	461,747		461,747	516,422
			1,207,164	10,490	1,217,654	1,325,601
CURRENT ASSETS
Debtors		15	629,605		629,605	237,804
Cash at bank and	in hand		414,863		414,863	100,705
			1,044,468		1,044,468	338,509
CREDITORS
Amounts falling due within one year		16	(68,244)		(68,244)	(61,288)
NET CURRENT ASSETS			976,224		976,224	277,221
TOTAL ASSETS LESSCURRENT LIABILITIES			2,183,388	10,490	2,193,878	1,602,822
NET ASSETS			2,183,388	10,490	2,193,878	1,602,822
FUNDS		17
Unrestricted funds					2,183,388	1,590,481
Restricted funds					10,490	12,341
TOTAL FUNDS					2,193,878	1,602,822

				Cash Flow Statement	Cash Flow Statement
				for the Year Ended 30September 2020
					2020	2019
				Notes	f	f
Cash flows from	operating	activities
Cash generated from operations					269,641	(314,850)
Net cash provided	by/(used	in)	operating activities		269,641	(314,850)
Cash flows from	investing	activities
Purchase oftangible fixed assets					(9,654)	(107,071)
Sale of fixed asset	investments				42,435	354,422
Interest received					11,736	18,361
Net cash provided	by investing		activities		44,517	265,712
Change in cash and cash equivalents				in the
reporting period					314,158	(49,138)
Cash and cash equivalents		at	the
beginning ofthe	reporting	period			100,705	149,843
Cash and cash equivalents		at	the end	of
the reporting period					414,863	100,705

	for the Year Ended 3	for the Year Ended 3	for the Year Ended 3	0September 2020
RECONCILIATION	OF NET INCOME/(EXPENDITURE)			TO NET CASH FLOW	FROM OPERATING	ACTIVITIES
					2020	2019
					f	f
Net income/(expenditure)		for the reporting	period	(as per the
Statement of Financial Activities)					606,935	(300,077)
Adjustments for:
Depreciation charges					62,926	68,783
Gain on investments					(3,639)	(30,387)
Interest received					(11,736)	(18,361)
Increase in debtors					(391,801)	(1,679)
Increase/(decrease)	in creditors				6,956	(33,129)
Net cash provided	by/(used	in) operations			269,641	(314,850)

		At 1.10.19	Cash flow	At 30.9.20
		f	f	f
Net cash
Cash at bank and	in hand	100,705	314,158	414,863
		100,705	314,158	414,863
Total		100,705	314,158	414,863

				for the	Year Ended 30September 20	20
DONATIONS	AND LEGACIES
						2020	2019
						f	f
Legacies						831,530	110,730
Subscriptions	&donations					359,643	178,427
						1,191,173	289,157
OTHER TRADING		ACTIVITIES
						2020	2019
						f	f
Shop income						178,356	296,145
Furlough grants						30,297
Coronavirus retail		grants				81,749
						290,402	296,145
INVESTMENT	INCOME
						2020	2019
							f
Deposit account interest						462	975
UK listed investments						11,274	17,386
						11,736	18,361
INCOME FROM CHARITABLE				ACTIVITIES
						2020	2019
				Activity		f	f
Takings —Stadhampton				Animal	welfare income	56,512	39,262
RAISING FUNDS
Other trading	activities
						2020	2019
							f
Staff costs						115,365	100,215
Bad debts							100
Rent ofshops	&,storage					53,272	68,421
Rates —shops						4,152	6,200
Light &.heat —shops						6,027	4,904
Telephone —shops						1,674	2,796
Insurance —shops						979	2,353
Repair &maintenance			—shops			5,943	6,059
Waste disposal	—shops					8,335	7,272
General expenses		—shops				8,759	2,375
						204,506	200,695

CHARITABLE ACTIV	ITIE	S COSTS
				Support
			Direct	costs (see
			Costs f	note 8) f	Totals f
Animal welfare costs			129,025		129,025
Sanctuary establishment		costs	437,422	62,927	500,349
			566,447	62,927	629,374
SUPPORT COSTS
					Governance
					costs
					f
Other resources expended					112,647
Sanctuary establishment		costs			62,927
					175,574
NET INCOME/(EXPENDITURE)
Net income/(expenditure)		is stated after charging/(crediting):
				2020	2019
				f	f
Auditors' remuneration				5,000	5,000
Depreciation —owned	assets			62,926	68,783
Legal 8t Professional	fees			2,629	4,123
Accountancy 8t bookkeeping				31,755	20,891

STAFF COS	TS
				2020	2019
				f	f
Wages and	salaries			460,270	462,593
Other pension costs				7,291	3,250
				467,561	465,843
The average	monthly	number of employees	during the year was as follows:
				2020	2019
Sanctuary				18	22
Shop management				9	5
				27	27

	No employees received emo	No employees received emo	luments in excess off60,000.	luments in excess off60,000.
12.	COMPARATIVES FOR THE		STATEMENT OF FINANCIAL ACTIVITIES
					Unrestricted	Restricted	Total
					fund	funds	funds
					f	f	f
	INCOME AND ENDOWMENTS			FROM
	Donations and legacies				319,155	(29,998)	289,157
	Charitable activities
	Animal welfare income				39,262		39,262
	Other trading activities				296,145		296,145
	Investment income				18,361		18,361
	Total				672,923	(29,998)	642,925
	EXPENDITURE ON
	Raising funds				200,695		200,695
	Charitable activities
	Animal welfare costs				140,086		140,086
	Sanctuary establishment	costs			518,734	2,178	520,912
	Other				111,696		111,696
	Total				971,211	2,178	973,389
	Net gains on investments				30,387		30,387
	NET INCOME/(EXPENDITURE)				(267,901)	(32,176)	(300,077)
	Other recognised gains/(losses)
	Gains/(losses) on revaluation		of	fixed assets	(27,186)		(27,186)
	Net movement in funds				(295,087)	(32,176)	(327,263)
	RECONCILIATION OF FUNDS
	Total funds brought forward				1,885,568	44,517	1,930,085
	TOTAL FUNDS CARRIED FORWARD				1,590,481	12,341	1,602,822

TANGIBLE FIXEDASSETS
		Improvements
	Freehold	to	Equipment	Motor
	property f	property f	&kennels f	vehicles f	Totals f
COST
At 1 October 2019	702,153		490,904	14,870	1,207,927
Additions		6,542	3,112		9,654
At 30September 2020	702,153	6,542	494,016	14,870	1,217,581
DEPRECIATION
At 1 October 2019	166,196		220,968	11,584	398,748
Charge for year	20,886	262	40,957	821	62,926
At 30September 2020	187,082	262	261,925	12,405	461,674
NET BOOK VALUE
At 30September 2020	515,071	6,280	232,091	2,465	755,907
At 30September 2019	535,957		269,936	3,286	809,179

FIXEDASSETINVESTMENTS
	Listed
	investments
	f
MARKET VALUE
At 1 October 2019	444,032
Disposals	(38,796)
At 30September 2020	405,236
PROVISIONS
At 1 October 2019	(72,390)
Provision for year	15,879
At 30September 2020	(56,511)
NET BOOK VALUE
At 30September 2020	461,747
At 30September 2019	516,422

						2020	2019
						f	E
Other debtors						596,978	194,654
VAT						11,989	11,104
Prepayments		and accrued income				11,263	21,671
Rent deposits						9,375	10,375
						629,605	237,804
CREDITORS: AMOUNTS			FALLING DUE WITHIN ONE YEAR
						2020	2019
						f	E
Trade creditors						52,869	45,443
Social security		and other	taxes				5,697
Accrued	expenses					15,375	10,148
						68,244	61,288
MOVEMENT		IN FUNDS
						Net
					At	movement	At
					1.10.19	in funds	30.9.20
					f	f	f
Unrestricted		funds
General	fund				1,590,481	592,907	2,183,388
Restricted funds
Exercise	Area				2,641	(396)	2,245
Kennel	heating				7,966	(1,195)	6,771
Kennels					939	(141)	798
Dog wash shed					795	(119)	676
					12,341	(1,851)	10,490
TOTAL	FUNDS				1,602,822	591,056	2,193,878
Net movement		in funds,	included	in the above are as follows:
				Incoming	Resources	Gains and	Movement
				resources	expended	losses	in funds
						E
Unrestricted		funds
General	fund			1,549,823	(944,676)	(12,240)	592,907
Restricted funds
Exercise	Area				(396)		(396)
Kennel	heating				(1,195)		(1,195)
Kennels					(141)		(141)
Dog wash shed					(119)		(119)
					(1,851)		(1,851)
TOTAL	FUNDS			1,549,823	(946,527)	(12,240)	591,056

							Net
						At	movement	At
						1.10.18	in funds	30.9.19
						f	f	f
Unrestricted		funds
General	fund					1,885,568	(295,087)	1,590,481
Restricted funds
Exercise	Area					3,106	(465)	2,641
Kennel	heating					9,371	(1,405)	7,966
Kennels						31,105	(30,166)	939
Dog wash shed						935	(140)	795
						44,517	(32,176)	12,341
TOTAL	FUNDS					1,930,085	(327,263)	1,602,822
Comparative		net movement	in funds, included	in the above	are as follows:
				Incoming		Resources	Gains and	Movement
				resources E		expended f	losses f	in funds f
Unrestricted		funds
General	fund			672,923		(971,211)	3,201	(295,087)
Restricted funds
Exercise	Area				1	(466)		(465)
Kennel	heating				1	(1,406)		(1,405)
Kennels				(30,000)		(166)		(30,166)
Dog wash shed						(140)		(140)
				(29,998)		(2,178)		(32,176)
TOTAL	FUNDS			642,925		(973,389)	3,201	(327,263)

				Net
			At	movement	At
			1.10.18	in funds	30.9.20
			f	f	f
Unrestricted		funds
General	fund		1,885,568	297,820	2,183,388
Restricted funds
Exercise	Area		3,106	(861)	2,245
Kennel	heating		9,371	(2,600)	6,771
Kennels			31,105	(30,307)	798
Dog wash shed			935	(259)	676
			44,517	(34,027)	10,490
TOTAL	FUNDS		1,930,085	263,793	2,193,878

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
			f	E	E	f
Unrestricted		funds
General	fund		2,222,746	(1,915,887)	(9,039)	297,820
Restricted funds
Exercise	Area		1	(862)		(861)
Kennel	heating		1	(2,601)		(2,600)
Kennels			(30,000)	(307)		(30,307)
Dog wash shed				(259)		(259)
			(29,998)	(4,029)		(34,027)
TOTAL	FUNDS		2,192,748	(1,919,916)	(9,039)	263,793

	for th	e Year Ended 30September	2020
				2020	2019
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		f	f	f	f
INCOME AND ENDOWMENTS
Donations and legacies
Legacies		831,530		831,530	110,730
Subscriptions &donations		359,643		359,643	178,427
		1,191,173		1,191,173	289,157
Other trading activities
Shop income		178,356		178,356	296,145
Furlough grants		30,297		30,297
Coronavirus retail grants		81,749		81,749
		290,402		290,402	296,145
Investment income
Deposit account interest		462		462	975
UK listed investments		11,274		11,274	17,386
		11,736		11,736	18,361
Charitable activities
Takings —Stadhampton		56,512		56,512	39,262
Total incoming resources		1,549,823		1,549,823	642,925
EXPENDITURE
Other trading activities
Wages		113,735		113,735	98,857
Pensions		1,630		1,630	1,358
Bad debts					100
Rent of shops &storage		53,272		53,272	68,421
Rates —shops		4,152		4,152	6,200
Light & heat —shops		6,027		6,027	4,904
Telephone —shops		1,674		1,674	2,796
Insurance —shops		979		979	2,353
Repair &maintenance	—shops	5,943		5,943	6,059
Waste disposal —shops		8,335		8,335	7,272
General expenses —shops		8,759		8,759	2,375
		204,506		204,506	200,695
Charitable activities
Stadhampton wages		346,535		346,535	363,736
Pensions		5,661		5,661	1,892
Rates —Stadhampton		9,774		9,774	6,503
Insurance —sanctuary		10,082		10,082	10,269
Light & heat —sanctuary		18,205		18,205	18,449
Telephone		3,439		3,439	1,257
Advertising —sanctuary		4,743		4,743	4,932
Carried forward		398,439		398,439	407,038

						2020	2019
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
				f	f	f	f
Charitable activities
Brought forward				398,439		398,439	407,038
Staff training				4,307		4,307	883
Animal food &bedding				25,953		25,953	28,489
Veterinary fees &medicines				82,866		82,866	88,443
Repairs &maintenance		—Stadha mpton		10,024		10,024	17,321
Waste disposal —sanctuary				14,728		14,728	18,078
Cleaning & laundry				11,482		11,482	8,146
Animal bedding				2,594		2,594	1,477
Animal behaviourist				10,230		10,230	17,892
Animal sundries				5,824		5,824	1,893
				566,447		566,447	589,660
Support costs
Governance costs
Auditors' remuneration				5,000		5,000	5,000
Investment management			fees	(6,015)		(6,015)	9,729
Legal &professional		fees		2,629		2,629	4,123
Accountancy & bookkeeping				30,755		30,755	20,891
Motor &travelling	expenses			6,208		6,208	5,883
Postage and stationery				4,077		4,077	3,922
Sundries				2,104		2,104	5,535
Consultancy fees							9,000
Bank charges				5,287		5,287	6,603
Fundraising & PR				30,000		30,000	30,429
Website &marketing				32,602		32,602	13,136
Freehold property				20,886		20,886	20,086
Improvements to property				262		262
Plant and machinery				39,106	1,851	40,957	47,602
Motor vehicles				822		822	1,095
				173,723	1,851	175,574	183,034
Total resources expended				944,676	1,851	946,527	973,389
Net (expenditure)/income			before gains and
losses				605,147	(1,851)	603,296	(330,464)
Realised recognised		gains	and losses
Realised gains/(losses)		on fixed asset investments		3,639		3,639	30,387
Net (expenditure)/income				608,786	(1,851)	606,935	(300,077)