2022-09-30-accounts - Oxfordshire Animal Sanctuary Society

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		Page
Report ofthe trustees	1	to	4
Report ofthe independent auditors	5	to	6
Statement 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

REFERENCE AND ADMINISTRATIVE	REFERENCE AND ADMINISTRATIVE	DETAILS
Auditors
Cunnington &Co Limited
Edward House
Grange Business	Park
Whetstone
Leicesters hire
LE8 6EP
Bankers
Barclays Bank Plc
211-213Banbury Road
Oxford
OX2 7HH
Solicitors
Blake Lapthorn
Seacourt Tower
West Way
Botley
Oxford
OX2 OFB
Accountants
Rachel Rahman	Limited
Chartered Certified Accountants
178The Moors
Kidlington
Oxford
OXS 2AD

							2022	2021
					Unrestricted	Restricted	Total	Total
					fund	funds	funds	funds
				Notes	f	E	f	f
INCOME AND ENDOWMENTS			FROM
Donations and legacies					568,174		568,174	477,238
Charitable activities
Animal welfare income					86,446		86,446	58,300
Other trading activities					337,956		337,956	302,775
Investment income					19,104		19,104	11,166
Total					1,011,680		1,011,680	849,479
EXPENDITURE ON
Raising funds					247,656		247,656	188,944
Charitable activities
Animal welfare costs					126,613		126,613	131,475
Sanctuary establishment	costs				518,696	1,337	520,033	501,003
Other					135,811		135,811	127,885
Total					1,028,776	1,337	1,030,113	949,307
Net gains on investments					985		985	7,465
NET INCOME/(EXPENDITURE)					(16,111)	(1,337)	(17,448)	(92,363)
Other recognised gains/(losses)
Gains/(losses) on revaluation		of	fixed assets		(114,280)		(114,280)	71,696
Net movement in funds					(130,391)	(1,337)	(131,728)	(20,667)
RECONCILIATION OF FUNDS
Total funds brought forward					2,164,295	8,916	2,173,211	2,193,878
TOTAL FUNDS CARRIED FORWARD					2,033,904	7,579	2,041,483	2,173,211

				2022	2021
		Unrestricted	Restricted	Total	Total
		fund	funds	funds	funds
	Notes	f	f	f	f
FIXEDASSETS
Tangible assets	13	679,345	7,579	686,924	712,760
Investments	14	746,185		746,185	529,337
		1,425,530	7,579	1,433,109	1,242,097
CURRENT ASSETS
Stocks	15	5,565		5,565	4,195
Debtors	16	189,472		189,472	340,252
Cash at bank and in hand		474,493		474,493	630,085
		669,530		669,530	974,532
CREDITORS
Amounts falling due within one year	17	(61,156)		(61,156)	(43,418)
NET CURRENT ASSETS		608,374		608,374	931,114
TOTAL ASSETS LESSCURRENT LIABILITIES		2,033,904	7,579	2,041,483	2,173,211
NET ASSETS		2,033,904	7,579	2,041,483	2,173,211
FUNDS	19
Unrestricted funds				2,033,904	2,164,295
Restricted funds				7,579	8,916
TOTAL FUNDS				2,041,483	2,173,211

		The Oxfordshire Animal Sanctuar	y
		Cash Flow Statement
		for the Year Ended 30September	2022
			2022	2021
		Notes	f	f
Cash flows from operating	activities
Cash generated from operations			184,265	209,044
Net cash provided by operating activities			184,265	209,044
Cash flows from investing	activities
Purchase oftangible fixed assets			(28,818)	(16,719)
Purchase of fixed asset investments			(351,104)
Sale oftangible fixed assets				160
Sale offixed asset investments			20,961	11,571
Interest received			19,104	11,166
Net cash (used in)/provided	by investing	activities	(339,857)	6,178
Change in cash and cash equivalents		in the
reporting period			(155,592)	215,222
Cash and cash equivalents	at the
beginning ofthe reporting	period		630,085	414,863
Cash and cash equivalents	at the end	of
the reporting period			474,493	630,085

RECONCILIATION		OF NET EXPEND	ITURE TO NET CA	SH FLOW FRO	M OPERATI	NG ACTIVITIES
						2022	2021
						f	f
Net expenditure	for the reporting		period (as per the	Statement of
financial activities)						(17,448)	(92,363)
Adjustments for:
Depreciation charges						54,654	59,292
Gain on investments						(985)	(7,465)
Loss on disposal of		fixed assets					414
Interest received						(19,104)	(11,166)
Increase in stocks						(1,370)	(4,195)
Decrease in debtors						150,780	289,353
Increase/(decrease)		in creditors				17,738	(24,826)
Net cash provided		by operations				184,265	209,044
ANALYSIS OF CHANGES IN NET FUNDS
				At	1.10.21	Cash flow	At 30.9.22
					E	E	E
Net cash
Cash at bank and	in	hand			630,085	(155,592)	474,493
					630,085	(155,592)	474,493
Total					630,085	(155,592)	474,493

					2022	2021
					f	f
Legacies					172,465	59,367
Subscriptions 8t donations					395,709	417,871
					568,174	477,238
OTHER TRADING	ACTIVITIES
					2022	2021
					f	f
Shop income					334,517	204,275
Furlough grants						28,151
Coronavirus retail	grants				3,439	70,349
					337,956	302,775
INVESTMENT INCOME
					2022	2021
					E	E
Deposit account interest					1,678	729
UK listed investments					17,426	10,437
					19,104	11,166
INCOME FROM CHARITABLE			ACTIVITIES
					2022	2021
			Activity		f	f
Takings —Stadhampton			Animal	welfare income	86,446	58,300
RAISING FUNDS
Other trading activities
					2022	2021
					E	E
Staff costs					129,506	114,783
Rent ofshops 8.storage					84,450	52,203
Rates —shops					4,385	687
Light 8t heat —shops					2,258	5,048
Telephone —shops						361
Insurance —shops					1,892	470
Repair 8, maintenance		—shops			5,867	1,402
Waste disposal —shops					9,966	6,845
General expenses	—shops				9,332	7,145
					247,656	188,944

				Support
			Direct	costs (see
			Costs f	note 8) f	Totals E
Animal welfare costs			126,613		126,613
Sanctuary	establishment	costs	464,933	55,100	520,033
			591,546	55,100	646,646
SUPPORT	COSTS
					Governance
					costs
					E
Other resources expended					135,811
Sanctuary	establishment	costs			55,100
					190,911

	2022	2021
	E	f
Auditors' remuneration	5,000	5,000
Depreciation —owned assets	54,654	59,292
Deficit on disposal offixed assets		414
Legal &Professional fees	2,598	1,703
Accountancy &bookkeeping	42,585	37,150

STAFF COS	TS
				2022	2021
				E	f
Wages and	salaries			501,400	452,205
Other pension costs				8,309	7,633
				509,709	459,838
The average	monthly	number ofemployees	during the year was as follows:
				2022	2021
Sanctuary				18	18
Shop management				8	8
				26	26

			Unrestricted	Restricted	Total
			fundf	funds f	funds f
INCOME AND ENDOWMENTS		FROM
Donations and legacies			477,238		477,238
Charitable activities
Animal welfare income			58,300		58,300
Other trading activities			302,775		302,775
Investment income			11,166		11,166
Total			849,479		849,479
EXPENDITURE ON
Raising funds			188,944		188,944
Charitable activities
Animal welfare costs			131,475		131,475
Sanctuary establishment	costs		499,430	1,573	501,003
Other			127,885		127,885
Total			947,734	1,573	949,307
Net gains on investments			7,465		7,465
NET INCOME/(EXPENDITURE)			(90,790)	(1,573)	(92,363)
Other recognised gains/(losses)
Gains on revaluation offixed assets			71,696		71,696
Net movement in funds			(19,094)	(1,573)	(20,667)
RECONCILIATION OF FUNDS
Total funds brought forward			2,183,388	10,490	2,193,878
TOTAL FUNDS CARRIED FORWARD			2,164,294	8,917	2,173,211

TANGIBLE FIXEDASSETS
		Improvements
	Freehold	to	Equipment	Motor
	property f	property E	&kennels E	vehicles f	Totals E
COST
At 1 October 2021	702,153	6,542	499,245	17,465	1,225,405
Additions		25,295	3,523		28,818
At 30September 2022	702,153	31,837	502,768	17,465	1,254,223
DEPRECIATION
At 1 October 2021	207,168	523	297,524	7,430	512,645
Charge for year	20,086	1,274	30,786	2,508	54,654
At 30September 2022	227,254	1,797	328,310	9,938	567,299
NET BOOK VALUE
At 30September 2022	474,899	30,040	174,458	7,527	686,924
At 30September 2021	494,985	6,019	201,721	10,035	712,760

FIXEDASSET INVESTMENTS
	Listed
	investments
	E
MARKET VALUE
At 1 October 2021	401,130
Additions	351,104
Disposa Is	(19,976)
At 30September 2022	732,258
PROVISIONS
At 1 October 2021	(128,207)
Provision for year	114,280
At 30September 2022	(13,927)
NET BOOK VALUE
At 30September 2022	746,185
At 30September 2021	529,337

STOCKS
				2022	2021
				E	f
Stocks				5,565	4,195
DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
				2022	2021
				E	f
Other debtors				147,429	307,721
VAT				13,608	7,874
Prepayments	and accrued		income	19,060	15,282
Rent deposits				9,375	9,375
				189,472	340,252
CREDITORS:	AMOUNTS		FALLING DUE WITHIN ONE YEAR
				2022	2021
				E
Trade creditors				38,937	23,363
Social security	and other		taxes	8,719	6,555
Accrued expenses				13,500	13,500
				61,156	43,418

MOVEM	ENT	IN FUNDS
				Net
			At	movement	At
			1.10.21	in funds	30.9.22
			E	E	E
Unrestricted		funds
General	fund		2,164,295	(130,391)	2,033,904
Restricted funds
Exercise	Area		1,908	(286)	1,622
Kennel	heating		5,755	(863)	4,892
Kennels			679	(102)	577
Dog wash shed			574	(86)	488
			8,916	(1,337)	7,579
TOTAL	FUNDS		2,173,211	(131,728)	2,041,483

				Incoming	Resources	Gains and	Movement
				resources E	expended f	losses f	in funds E
Unrestricted		funds
General	fund			1,011,680	(1,028,776)	(113,295)	(130,391)
Restricted funds
Exercise	Area				(286)		(286)
Kennel	heating				(863)		(863)
Kennels					(102)		(102)
Dog wash shed					(86)		(86)
					(1,337)		(1,337)
TOTAL	FUNDS			1,011,680	(1,030,113)	(113,295)	(131,728)
Comparatives		for movement	in funds
						Net
					At	movement	At
					1.10.20	in funds	30.9.21
					f	f	E
Unrestricted		funds
General	fund				2,183,388	(19,093)	2,164,295
Restricted funds
Exercise	Area				2,245	(337)	1,908
Kennel	heating				6,771	(1,016)	5,755
Kennels					798	(119)	679
Dog wash shed					676	(102)	574
					10,490	(1,574)	8,916
TOTAL	FUNDS				2,193,878	(20,667)	2,173,211

			Incoming	Resources	Gains and	Movement
			resources E	expended f	losses f	in funds E
Unrestricted		funds
General	fund		849,479	(947,733)	79,161	(19,093)
Restricted funds
Exercise	Area			(337)		(337)
Kennel	heating			(1,016)		(1,016)
Kennels				(120)		(119)
Dog wash shed				(101)		(102)
				(1,574)		(1,574)
TOTAL	FUNDS		849,479	(949,307)	79,161	(20,667)

				Net
			At	movement	At
			1.10.20	in funds	30.9.22
			f	f	E
Unrestricted		funds
General	fund		2,183,388	(149,484)	2,033,904
Restricted funds
Exercise	Area		2,245	(623)	1,622
Kennel	heating		6,771	(1,879)	4,892
Kennels			798	(221)	577
Dog wash shed			676	(188)	488
			10,490	(2,911)	7,579
TOTAL	FUNDS		2,193,878	(152,395)	2,041,483

			Incoming	Resources	Gains and	Movement
			resources E	expended f	losses f	in funds E
Unrestricted		funds
General	fund		1,861,159	(1,976,509)	(34,134)	(149,484)
Restricted funds
Exercise	Area			(623)		(623)
Kennel	heating			(1,879)		(1,879)
Kennels				(222)		(221)
Dog wash shed				(187)		(188)
				(2,911)		(2,911)
TOTAL	FUNDS		1,861,159	(1,979,420)	(34,134)	(152,395)

	for	the Year Ended 30September	2022
				2022	2021
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		f	f	f	f
INCOME AND ENDOWMENTS
Donations and legacies
Legacies		172,465		172,465	59,367
Subscriptions &donations		395,709		395,709	417,871
		568,174		568,174	477,238
Other trading activities
Shop income		334,517		334,517	204,275
Furlough grants					28,151
Coronavirus retail grants		3,439		3,439	70,349
		337,956		337,956	302,775
Investment income
Deposit account interest		1,678		1,678	729
UK listed investments		17,426		17,426	10,437
		19,104		19,104	11,166
Charitable activities
Takings —Stadhampton		86,446		86,446	58,300
Total incoming resources		1,011,680		1,011,680	849,479
EXPENDITURE
Other trading activities
Wages		127,722		127,722	113,199
Pensions		1,784		1,784	1,584
Rent of shops 8t storage		84,450		84,450	52,203
Rates —shops		4,385		4,385	687
Light 8t heat —shops		2,258		2,258	5,048
Telephone —shops					361
Insurance —shops		1,892		1,892	470
Repair 8t maintenance	—shops	5,867		5,867	1,402
Waste disposal —shops		9,966		9,966	6,845
General expenses —shops		9,332		9,332	7,145
		247,656		247,656	188,944
Charitable activities
Stadhampton wages		373,678		373,678	339,006
Pensions		6,525		6,525	6,049
Rates —Stadhampton		13,567		13,567	4,167
Insurance —sanctuary		8,916		8,916	11,145
Light 8.heat —sanctuary		15,129		15,129	20,535
Telephone		4,626		4,626	5,291
Advertising —sanctuary		4,657		4,657	4,707
Staff training		875		875	(405)
Animal food 8t bedding		25,595		25,595	24,531
Carried forward		453,568		453,568	415,026

				for the Year	Ended 30September	2022
							2022	2021
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
					f	f	f	f
Charitable activities
Brought forward					453,568		453,568	415,026
Veterinary fees &medicines					92,945		92,945	97,232
Repairs &maintenance		—Stadha mpton			16,086		16,086	28,132
Waste disposal —sanctuary					13,391		13,391	14,897
Cleaning &laundry					8,153		8,153	7,774
Animal bedding					1,104		1,104	1,820
Animal behaviourist					900		900	1,846
Animal sundries					5,399		5,399	6,046
					591,546		591,546	572,773
Support costs
Governance costs
Auditors' remuneration					5,000		5,000	5,000
Investment management				fees	6,195		6,195	3,841
Legal &professional		fees			2,598		2,598	1,703
Accountancy &bookkeeping					42,585		42,585	37,150
Motor &,travelling	expenses				4,801		4,801	5,291
Postage and stationery					2,498		2,498	1,968
Sundries					4,389		4,389	3,230
Bank charges					6,884		6,884	7,017
Fundraising & PR					30,000		30,000	30,000
Website &marketing					31,307		31,307	32,685
Freehold property					20,086		20,086	20,086
Improvements to property					1,273		1,273	262
Plant and machinery					29,449	1,337	30,786	35,598
Motor vehicles					2,509		2,509	3,345
Loss on sale oftangible			fixed assets					414
					189,574	1,337	190,911	187,590
Total resources expended					1,028,776	1,337	1,030,113	949,307
Net (expenditure) fincome				before gains and
losses					(17,096)	(1,337)	(18,433)	(99,828)
Realised recognised		gains		and losses
Realised gains/(losses)		on	fixed asset investments		985		985	7,465
Net (expenditure)/income					(16,111)	(1,337)	(17,448)	(92,363)