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|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$|
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|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|
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|||||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|
##
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|||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|
##
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|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|
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|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|
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|||||||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|
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||||||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|
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|||||||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|
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||||||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|
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||||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$0|5,580|3,840|
|Bookkeeping|and administration||6,598|6,598|5,450|
||||16,978|16,978|13,490|
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|Net incoming
resources for the year include:|||
|---|---|---|
||2021f|2020|
|Audit fees|4,800|4,200|
|Depreciation ofSxed assets|23,013|23,797|
##
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|10 Staff costs
The aggregate
payroll costs were as follows:|||
|---|---|---|
||2021|2020|
|Staff costs during the year were:|||
|Wages and salaries|126,317|117,]93|
|Social security costs|2,237|1,656|
|Pension costs|2714|2,474|
||131,268|121,323|
|2021|2020|
|---|---|
|No|No|
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|11 Auditors'
remuneration|11 Auditors'
remuneration|11 Auditors'
remuneration|||||||
|---|---|---|---|---|---|---|---|---|
||||||||2021|2020|
|Audit ofthe financial|statements||||||4,800|4,200|
|12 Taxation|||||||||
|The charity is a registered||charity||and is therefore exempt||from taxation.|||
|13 Tangible fixed assets|||||||||
|||Freehold||st|||||
||long||leasehold||Cat houses and|Fixtures and|||
|||property|||runs
f|equipment|Motor vehicles|Totalf|
|Cost|||||||||
|At I January 2021|||282,|121|372,736|50,251|12,600|717,708|
|At 31December|||||||||
|2021|||282,|121|372,736|50,251|12,600|717,70$|
|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|
##
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##
|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|
##
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|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|
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|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|
##
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|||||||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|