2021-12-31-accounts

Reference and Administrative Details	Reference and Administrative Details
Trustees' Report		2to 6
Statement ofTrustees'	Responsibilities
Independent Auditors'	Report	8 to 11
Statement ofFinancial	Activities	12to 13
Balance Sheet		14
Cash Flow Statement
Notes to the Financial	Statements	16to 2$

Statem	ent of	Financial Activities	for the Year Ended	31December 2	021
				Unrestricted	Total
				funds	2021
			Note	f
Income and Endowments		from:
Donations and legacies				629,912	629,912
Other trading activities				21,155	21,155
Investment income				55,564	55,564
Total income				706,631	706,631
Expenditure on:
Raising funds				(14,348)	(14,348)
Charitable activities				(240,882)	(240,882)
Total expenditure				(255,230)	(255,230)
Gains/losses on investment		assets		232,463	232,463
Net income				683,864	683,864
Net movement in funds				683,864	683,864
Reconciliation offunds
Total funds brought	forward			3,700,607	3,700,607
Total funds carried	forward		19	4,384,471	4,384,471

				Unrestricted	Total
				funds	2020
			Note	8
Income and Endowments		from:
Donations and legacies				551,255	551,255
Other trading activities				15,499	15,499
Investment income				53,602	53,602
Total income				620,356	620,356
Expenditure on:
Raising funds				(14,159)	(14,159)
Charitable activities				(224,569)	(224,569)
Total expenditure				(238,728)	(238,728)
Gains/losses on investment		assets		153,575	153,575
Net income				535,203	535,203
Net movement in funds				535,203	535,203
Reconciliation offunds
Total funds brought	forward			3,165,404	3,165,404
Total funds carried	forward		19	3,700,607	3,700,607

		Balance Sheet as at 3	1December	2021
				2021	2020
			Note		8(As restated)
Fixed assets
Tangible assets			13	341,853	364,866
Investments			14	2,339,151	1.406,688
				2,681,004	1,771,554
Current assets
Stocks			15	3,578	6,488
Debtors			16	454,481	346,547
Investments			17	801,600	800,000
Cash at bank	and in hand			457412	785,432
				1,717,071	1,938,467
Creditors: Amounts		falling due within one year	18	~(13,604	(9,414)
Net current	assets			1,703,467	1,929,053
Net assets				4,384,471	3,700,607
Funds ofthe	charity:
Unrestricted	income	funds
Unrestricted	funds			4,384,471	3,700,607
Total funds			19	4,384,471	3,700,607

Cash F	lo	w State	ment for the Ye	ar Ended 31	December 2021
				Note	2021 f	2020 f(As restated)
Cash flows from operating		activities
Net cash income					683,864	535,203
Adjustments to cash flows from non-cash items
Depreciation					23,013	23,797
Investment income					(55,564)	(53,602)
Unrealised gains/losses on	investment		assets		(232,463)	(153,575)
					418,850	351,823
Working capital adjustments
Decrease/(increase) in stocks				15	2,910	(3,171)
Increase in debtors				16	(107,934)	(214,218)
Increase in creditors				18	4 190	3,444
Net cash flows from operating		activities			318,016	137,878
Cash flows from investing	activities
Interest receivable					1,383	]0,664
Non-cash interest received					(1,600)
Purchase ofinvestments				14	(700,000)	(200,000)
Income from dividends				4	54,181	42,938
Net cash flows from investing		activities			~4646,036	(146,398)
Net decrease in cash and cash		equivalents			(328,020)	(8,520)
Cash and cash equivalents	at	1 January			785,432	793,952
Cash and cash equivalents	at 31December				457,412	785,432

residual value, over their expected useful economic l	ife as follows:	ife as follows:
Asset class	Depreciation method and rate
Freehold k.long leasehold property	2%on cost
Cat houses and runs	4%on cost
Fixtures and equipment	10%on reducing	balance
Motor vehicles	25%on reducing	balance

						Unrestricted
						funds	Total	Total
						General	2021	2020
Donations	and		legacies;
Donations,		sponsorships			and subscriptions	75,483	75,483	98,042
Legacies						535,073	535,073	440,211
Grants, including				capital	grants;
Government			grants			19,356	19,356	13,002
						629,912	629,912	551,255

					Unrestrtcted
					funds	Total	Total
					General	funds	2020
Trading income;
	Shop income				18,228	18,228	15,479
Fundraising		events			2,927	2,927	20
					21,155	21,155	15,499
4	Investment		income
					Unrestricted
					funds	Total	Total
					General 8	2021	2020f
Income from		dividends;
	Dividends	receivable from other listed investments			54,181	54,181	42,938
Interest receivable				and similar income;
	Other interest		receivable		1,383	1,383	10,664
					55,564	55,564	53,602

						Unrestricted
						funds	Total	Total
						General	2021f	2020
Fundraising	trading costs;
Newsletter		and		publications		2,075	2,075	2,310
Other trading		activities;
Depreciation,			amortisation		and other similar costs	609	609	609
Feedstuffs	and			consumables		1,165	1,165	1,146
Maintenance						555	555	252
Light and	heat					687	687	739
Insurance						420	420	420
Telephone						385	385	328
Merchant	fees					94	94
Wages and		salaries				8,358	8,358	8,355
						14,348	14,348	14,159

					Unrestricted
					funds	Total	Total
					General	2021	2020
				Note	8	8
Rates and	water				3,100	3,100	2,778
Insurance					5,046	5,046	5,804
Light and heat					6,144	6,144	5,955
Telephone					],328	1,328	1,444
Postage and		stationery			1,649	1,649	1,292
Repairs and		renewals			10,845	]0,845	7,583
Feedstuffs	and consumables				20,046	20,046	17,7$3
Veterinary	costs				29,128	29,128	31,210
Travel and	motor expenses				1,296	1,296	1,012
Sundry expenses					8	8	62
Depreciation,		amottisation	and other
similar costs					22,404	22,404	23,188
Staff costs					122,910	122,910	112,968
Governance		costs			16,978	16,978	13,490
					240,$82	240,882	224,569

			Unrestricted
			funds	Total	Total
			General f	2021	2020
Audit fees
Audit ofthe	financial	statements	4,800	4,800	4,200
Accountancy	and legal	fees	5,5$0	5,580	3,840
Bookkeeping	and administration		6,598	6,598	5,450
			16,978	16,978	13,490

Net incoming resources for the year include:
	2021f	2020
Audit fees	4,800	4,200
Depreciation ofSxed assets	23,013	23,797

10 Staff costs The aggregate payroll costs were as follows:
	2021	2020
Staff costs during the year were:
Wages and salaries	126,317	117,]93
Social security costs	2,237	1,656
Pension costs	2714	2,474
	131,268	121,323

2021	2020
No	No

11 Auditors' remuneration	11 Auditors' remuneration	11 Auditors' remuneration
							2021	2020
Audit ofthe financial	statements						4,800	4,200
12 Taxation
The charity is a registered		charity		and is therefore exempt		from taxation.
13 Tangible fixed assets
		Freehold		st
	long		leasehold		Cat houses and	Fixtures and
		property			runs f	equipment	Motor vehicles	Totalf
Cost
At I January 2021			282,	121	372,736	50,251	12,600	717,708
At 31December
2021			282,	121	372,736	50,251	12,600	717,70$
Depreciation
At I January 2021			93,874		226,864	24,834	7,270	352,842
Charge for the year			4,229		14,909	2,542	1,333	23,013
At 31December
2021			98,103		241,773	27,376	8,603	375,855
Net book value
At 31December
2021			184,01$		130,963	22,875	3,997	341,853
At 31December
2020			188,247		145,872	25,417	5330	364 866

14 Fixed asset investments
		2021f		2020
Other investments		2,339,151		1,406,688
Other investments
	Listed	Unlisted
	investments	investments		Total
		f
Cost or Valuation
At 1 January 2021	1,406,686			1,406,688
Revaluation	232,463			232,463
Additions	700,000			700,000
At 31December 2021	2,339,149		2	2,339,151
Net book value
At 31December 2021	2,339,149		2	2,339,151
At 31December 2020	1,406,686		2	1,406 688
15 Stock
		2021		2020
Stocks		3,578		6,48$
16 Debtors
		2021		2020
Prepayments		2,271		1,253
Accrued income		449,203		344,149
Other debtors		3,007		1,145
		454,481		346,547
17 Current asset investments
		2021 f		2020 f(As restated)
Cash deposits		801,600		800,000

18 Creditors:	amounts falling due within one year
		2021	2020
Trade creditors		2,187	848
Other taxation	aud social security	1,543
Other creditors		572	526
Accruals		9,302	8,040
		13,604	9,414

19 Funds
					Other	Balance at 31
		Balance atI	Incoming	Resources	recognised	December
		January2021	resources	expended	gains/(losses) f	2021
Unrestricted	funds
General		3,700 607	706,631	~(255,230	232,463	4,384,471
					Other	Balance at 31
		Balance at I	Incoming	Resources	recognised	December
		January2020 f	resources f	expended	gains/ttosses)	2020
Unrestricted	funds
General		3.165,4114	620,356	~738,7283	153575	3 700 607

20 Ana	lysis ofnet assets between funds
			Unrestmcted	Total funds at
			funds	31December
			General	2021
Tangible fixed assets			341,853	341,853
Fixed asset investments			2,339,151	2,339,151
Current	assets		1,717,071	1,717,071
Current	liabilities		(13,604)	(13,604)
Total net assets			4,384,471	4,384,471
			Unrestricted	Total funds at
			funds	31December
			General	2020
Tangible	fixed assets		364,866	364,866
Fixed asset investments			1,406,688	1,406,688
Current Current	assets liabilities		1,938,467 (9,414)	1,938,467 ~49.414
Total net assets			3,700,607	3,700,607
21 Analysis ofnet funds
				At 31
		At 1January		December
		2021	Cash Ilows	2021
			8
Cash at bank and in hand		785,432	(328,020)	457,412
Current asset investments		800,000	1,600	801,600
Net debt		1,585,432	(326,420)	1,259,012

Detailed State	men	t	of	Financia	l Activities for t	he Year Ended 31Decemb	er 2021
						Total	Total
						2021	2020
							8
Income and Endowments		from:
Donations and legacies	(analysed			below)		629,912	551,255
Other trading activities	(analysed			below)		21,155	15,499
Investment income (analysed			below)			55,564	53,602
Total income						706,631	620,356
Expenditure on:
Raising funds (analysed below) Charitable activities (analysed below)						(14,348) ~(248,882	(14,159) (224,569)
Total expenditure						(255,230)	(238,72&)
Gains/losses on investment		assets		(analysed	below)	232,463	153,575
Net income						683,864	535,203
Net movement in funds						683,864	535,203
Reconciliation offunds
Total funds brought forward						3,700,607	3,165,404
Total funds carried forward						4384471	3,700,607

						Total	Total
						2021	2020
Donations	and legacies
Donations,	sponsorships		and subscriptions			75,483	98,042
Legacies						535,073	440,211
Grants						19,356	13,002
						629,912	551,255
Other trading		activities
Fundraising events						2,927	20
Shop income						18,228	15,479
						21,]55	15,499
investment	income
Dividends						54,181	42,938
Interest received						1,383	10,664
						55,564	53,602
Raising funds
Newsletter	and	publications				(2,075)	(2,310)
Feedstuffs	and	consumables				(1,165)	(1,146)
Wages						(8,358)	(8,355)
Maintenance						(555)	(252)
Light and heat						(687)	(739)
Insurance						(420)	(420)
Telephone						(385)	(328)
Depreciation -		shop				(609)	(609)
Merchant fees					(94) ~(I4.348		(14,159)
Charitable	activities
Wages Employers	M					(117,959) (2,237)	(108,838) (1,656)
Employers	pension contributions					(2,714)	(2,474)
Rates and water						(3,100)	(2,778)
Insurance						(5,046)	(5,804)
Light and heat						(6,144)	(5,955)
Telephone						(1,328)	(1,444)
Postage and stationery						(1,649)	(1,292)
Repairs and renewals						(10,845)	(7,583)
Feedstuffs	and consumables					(20,046)	(17,783)
Veterinary	costs					(29,128)	(31,210)
Travel and	motor expenses					(1,296)	(1,012)
		This page		does not form part ofthe statutory	financial	statements.
				Page 30

		Total	Total
		2021f	2020
Sundry expenses		(8)	(62)
Depreciation	- freehold property	(3,620)	(3,679)
Depreciation	- cat houses and runs	(14,909)	(14,909)
Depreciation	-fixtures and equipment	(2,542)	(2,824)
Depreciation	- motor vehicles	(1,333)	(1,776)
Auditors' remuneration Accountancy and legal fees Bookkeeping and administration		(4,800) (5,580) (6598)	(4,200) (3,840) ~4,44ll
		(240,882)	(224,569)
Gains/losses	oninvestment assets
Net gains/(losses) on investments		232,463	153,575