|||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|
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|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|||
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##
||||||||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|
##
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##
##
##
##
##
##
||||||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)|