Charity No: 279159
Weymouth and Portland Animal Welfare Society
Trustees’ Annual Report 1 September 2022 to 31[st] August 2023
Treasurer Mr L S Knibbs 9 Handborough Park Charlestown Weymouth Dorset DT4 9TP
WEYMOUTH & PORTLAND ANIMAL WELFARE SOCIETY CONSTITUTION
The object of Weymouth & Portland Animal Welfare Society (hereinafter called ‘’the society’’), is to alleviate suffering and to prevent cruelty to animals in the area of Weymouth & Portland.
There shall be an Annual General Meeting of those persons who are members, who shall elect a Committee consisting of no more than twelve persons. The Committee shall, out of its number, elect a Chairman, Secretary and Treasurer, but in the event of no member of the Committee being willing to serve in the offices of Secretary or Treasurer, the Committee may appoint someone to either of these offices who is not a member of their Committee.
The Annual General Meeting shall be held once a year and the Secretary will notify members, unless authorised by the Committee to announce the meeting in some other way. The accounts are to be completed at the end of August each year.
The society is no longer in a position to offer animals shelter, however in an emergency we do have a two cabin cattery. The Society offers financial support to animals owners, who are either on low incomes or unable to fund their animals due to changes in personal circumstances, by partially or fully funding spaying and neutering, and any consultation fees with the veterinary practice.
The Society will, when possible, help to re-home animals and, after a welfare check, endeavour to make the transition as less traumatic for the animal as possible.
The Society can offer advice regarding animal welfare but will always refer medical related questions to a veterinary practice.
The Committee shall have full power as if they were an individual, to hold money and invest funds, own property etcetera, subject to the law and regulation being related to charities in respect of those matters. Annual accounts will be examined by an independent examiner. Any assets remaining on the winding up of the charity shall be distributed by a joint Committee decision.
This constitution was formally adopted 08.07.2013.
Another year gone and we are till going strong. We are continuing with the letting out of our caravan on a Weymouth holiday Park from March to October. We have had a good year but the expenses on keeping it going are getting heavy with the site wanting more and more. As an example, next year will be around £11000 in site fees etc. We will see where we are at, at the end of the year.
We are continuing with our policy of paying and neutering domestic animals, also now we are trying to find homes for animals direct from home to home. We are also finding we are helping more people with donations to help with their vet’s bills which seems to be the way we are heading.
We have been very lucky in receiving various bequests and donations:
Boxes and cash donations: £285.00 Other Donations: Joan Turner Foundation £1000.00 M.V.Dinner £1500.00 Joan Turner Foundation: £1000.00 Bequests: Mrs iris Williams £9708.00
All payments to trustees and other are listed in the accounts accompanying this report
All the paid up members of PAWS are entitled to vote at the AGM. The Society trustees indemnify the Charity of Public Liability.
Present Trustees are: Mr Lionel Knibbs Chairman/Treasurer Mrs Linda Richards Manager Mrs Maxine Seymour Animal Welfare Mr Nick Seymour Odd job
Mr Lionel Knibbs
Treasurer
Weymouth PAWS
Annual Report and Unaudited Financial Statements
for the financial year ended 31 August 2023
A Hunter & Co 61 St. Thomas Street, Weymouth Dorset DT4 8EQ United Kingdom
Charity Number: 279159
Weymouth PAWS CONTENTS
| Page | |
|---|---|
| Trustees' and Other Information | 3 |
| Trustees' Annual Report | 4 |
| Statement of Trustees' Responsibilities | 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 - 13 |
| Supplementary Information relating to the Financial Statements | 15 - 18 |
2
Weymouth PAWS TRUSTEES' AND OTHER INFORMATION
Trustees
L Richards N Seymour M Seymour
Chairperson
L Knibbs
Charity Number in England and Wales
279159
Principal Address
9 Handbourgh Park Charlestown Weymouth Dorset DT4 9TP
Independent Examiner
A Hunter & Co 61 St. Thomas Street, Weymouth Dorset DT4 8EQ United Kingdom
3
Weymouth PAWS TRUSTEES' ANNUAL REPORT
for the financial year ended 31 August 2023
The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 31 August 2023.
The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.
In this report the trustees of Weymouth PAWS present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 August 2023.
The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.
Financial Review
The results for the financial year are set out on page 7 and additional notes are provided showing income and expenditure in greater detail.
Results and Dividends
At the end of the financial year the charity has assets of £89,433 (2022 - £108,377) and liabilities of £2,192 (2022 - £3,895). The net assets of the charity have decreased by £(17,241).
Trustees
The trustees who served throughout the financial year, except as noted, were as follows:
L Richards N Seymour M Seymour
In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.
Compliance with Sector-Wide Legislation and Standards
The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Weymouth PAWS subscribes to and is compliant with the following:
-
The Companies Act 2006
-
The Charities SORP (FRS 102)
Approved by the Board of Trustees on 24 June 2024 and signed on its behalf by:
________
4
Weymouth PAWS STATEMENT OF TRUSTEES' RESPONSIBILITIES
for the financial year ended 31 August 2023
The trustees, who are also directors of Weymouth PAWS for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.
In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
state whether the financial statements have been prepared in accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any material departure from those standards; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial statements.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Board of Trustees on 24 June 2024 and signed on its behalf by:
________
5
Weymouth PAWS INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF WEYMOUTH PAWS
We have examined the financial statements of the charity for the financial year ended 31 August 2023, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work, or for this report.
Respective responsibilities of trustees and examiner
The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required.
-
It is our responsibility to:
-
examine the financial statements under section 145 of the Act;
-
follow the procedures laid down by the general Directions given by the Charity Commission under section 145(5) of the Charities Act 2011; and
-
state whether particular matters have come to our attention.
Basis of independent examiner's report
Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 386 of the Companies Act 2006
-
the financial statements do not accord with those accounting records
-
the financial statements do not comply with the accounting requirements of the Charities Act
-
the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)
-
there is further information needed for a proper understanding of the accounts to be reached.
We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
__________Mrs A Hunter A HUNTER & CO
61 St. Thomas Street, Weymouth Dorset DT4 8EQ United Kingdom
Date: ...............................
6
Weymouth PAWS STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating an Income and Expenditure Account)
for the financial year ended 31 August 2023
| Unrestricted | Total | Unrestricted | Total | ||
|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | ||
| 2023 | 2023 | 2022 | 2022 | ||
| Notes | £ | £ | £ | £ | |
| Income | |||||
| Charitable activities | |||||
| ■ Grants from governments and other co-funders | 3.1 | 28,977 | 28,977 | 39,612 | 39,612 |
| Investments | 3.2 | 594 | 594 | 26 | 26 |
| ─────── | ─────── | ─────── | ─────── | ||
| Total income | 29,571 | 29,571 | 39,638 | 39,638 | |
| ─────── | ─────── | ─────── | ─────── | ||
| Expenditure | |||||
| Charitable activities | 4.1 | 46,812 | 46,812 | 38,189 | 38,189 |
| ─────── | ─────── | ─────── | ─────── | ||
| Net income/(expenditure) | (17,241) | (17,241) | 1,449 | 1,449 | |
| Transfers between funds | - | - | - | - | |
| ─────── | ─────── | ─────── | ─────── | ||
| Net movement in funds for the financial year | (17,241) | (17,241) | 1,449 | 1,449 | |
| Reconciliation of funds: | |||||
| Total funds beginning of the year | 13 | 104,482 | 104,482 | 103,033 | 103,033 |
| ─────── | ─────── | ─────── | ─────── | ||
| Total funds at the end of the year | 87,241 | 87,241 | 104,482 | 104,482 | |
| ═══════ | ═══════ | ═══════ | ═══════ |
The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.
The notes on pages 9 to 13 form part of the financial statements
7
Weymouth PAWS Company Number: BALANCE SHEET
as at 31 August 2023
| 2023 | 2022 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Fixed Assets | |||
| Tangible assets | 8 | 16,008 | 21,344 |
| ─────── | ─────── | ||
| Current Assets | |||
| Debtors | 9 | 10,492 | 9,801 |
| Cash at bank and in hand | 62,933 | 77,232 | |
| ─────── | ─────── | ||
| 73,425 | 87,033 | ||
| ─────── | ─────── | ||
| Creditors: Amounts falling due within one year | 10 | (2,192) | (1,203) |
| ─────── | ─────── | ||
| Net Current Assets | 71,233 | 85,830 | |
| ─────── | ─────── | ||
| Total Assets less Current Liabilities | 87,241 | 107,174 | |
| Creditors | |||
| Amounts falling due after more than one year | 11 | - | (2,692) |
| ─────── | ─────── | ||
| Total Net Assets | 87,241 | 104,482 | |
| ═══════ | ═══════ | ||
| Funds | |||
| General fund (unrestricted) | 87,241 | 104,482 | |
| ─────── | ─────── | ||
| Total funds | 13 | 87,241 | 104,482 |
| ═══════ | ═══════ |
These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
For the financial year ended 31 August 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.
The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.
Approved by the Board of Trustees and authorised for issue on 24 June 2024 and signed on its behalf by
________
The notes on pages 9 to 13 form part of the financial statements
8
Weymouth PAWS NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 August 2023
1. GENERAL INFORMATION
Weymouth PAWS is a company limited by shares incorporated in the United Kingdom. The registered office of the charity is which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.
Basis of preparation
The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.
As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.
Statement of compliance
The financial statements of the charity for the financial year ended 31 December 2017 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.
Fund accounting
The following are the categories of funds maintained:
Restricted funds
Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.
Unrestricted funds
Unrestricted funds consist of General and Designated funds.
■ General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.
■ Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.
Income
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.
Income from charitable activities
Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.
Grants from governments and other co-funders typically include one of the following types of conditions:
■ Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income.
9
continued
Weymouth PAWS NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2023
■Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.
In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.
Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.
Expenditure
Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:
| Plant and machinery | - | 25% reducing method |
|---|---|---|
| Fixtures, fittings and equipment | - | 25% reducing method |
| Motor vehicles | - | 25% reducing method |
Leasing and Hire Purchases
Tangible fixed assets held under leasing arrangements which transfer substantially all the risks and rewards of ownership to the charity are capitalised and included in the balance sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the profit and loss account.
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.
Taxation and deferred taxation
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable profits and its results as stated in the financial statements.
Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 3. | INCOME | ||||
|---|---|---|---|---|---|
| 3.1 | CHARITABLE ACTIVITIES | Unrestricted | Restricted | 2023 | 2022 |
| Funds | Funds | ||||
| £ | £ | £ | £ | ||
| Grants from governments and other co-funders: | |||||
| Income from charitable activities | 28,977 | - | 28,977 | 39,612 | |
| ═══════ | ═══════ | ═══════ | ═══════ |
10
continued
Weymouth PAWS NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2023
| 3.2 | INVESTMENTS | Unrestricted | Restricted | 2023 | 2022 | |
|---|---|---|---|---|---|---|
| Funds | Funds | |||||
| £ | £ | £ | £ | |||
| Investments | 594 | - | 594 | 26 | ||
| ═══════ | ═══════ | ═══════ | ═══════ | |||
| 4. | EXPENDITURE | |||||
| 4.1 | CHARITABLE ACTIVITIES | Direct | Other | Support | 2023 | 2022 |
| Costs | Costs | Costs | ||||
| £ | £ | £ | £ | £ | ||
| Expenditure on charitable activites | - | 46,812 | - | 46,812 | 38,189 | |
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ||
| 5. | NET INCOME | 2023 | 2022 | |||
| £ | £ | |||||
| Net Income is stated after charging/(crediting): | ||||||
| Depreciation of tangible assets | 5,336 | 7,115 | ||||
| (Surplus)/deficit on disposal of tangible | fixed assets | - | 1,095 | |||
| ═══════ | ═══════ | |||||
| 6. | INVESTMENT AND OTHER INCOME | 2023 | 2022 | |||
| £ | £ | |||||
| Bank interest | 594 | 26 | ||||
| ═══════ | ═══════ | |||||
| 7. | INTEREST PAYABLE AND SIMILAR CHARGES | 2023 | 2022 | |||
| £ | £ | |||||
| Hire purchase interest | 280 | 280 | ||||
| ═══════ | ═══════ | |||||
| 8. | TANGIBLE FIXED ASSETS | |||||
| Plant and | Fixtures, | Motor | Total | |||
| machinery | fittings and | vehicles | ||||
| equipment | ||||||
| £ | £ | £ | £ | |||
| Cost | ||||||
| At 31 August 2023 | 20,000 | 10,452 | 18,805 | 49,257 | ||
| ─────── | ─────── | ─────── | ─────── | |||
| Depreciation | ||||||
| At 1 September 2022 | 8,750 | 9,149 | 10,014 | 27,913 | ||
| Charge for the financial year | 2,813 | 326 | 2,197 | 5,336 | ||
| ─────── | ─────── | ─────── | ─────── | |||
| At 31 August 2023 | 11,563 | 9,475 | 12,211 | 33,249 | ||
| ─────── | ─────── | ─────── | ─────── | |||
| Net book value | ||||||
| At 31 August 2023 | 8,437 | 977 | 6,594 | 16,008 | ||
| ═══════ | ═══════ | ═══════ | ═══════ | |||
| At 31 August 2022 | 11,250 | 1,303 | 8,791 | 21,344 | ||
| ═══════ | ═══════ | ═══════ | ═══════ |
11
continued
Weymouth PAWS NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2023
8.1. TANGIBLE FIXED ASSETS CONTINUED
Included above are assets held under finance leases or hire purchase contracts as follows:
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Net | Depreciation | Net | Depreciation | ||
| book value | charge | book value | charge | ||
| £ | £ | £ | £ | ||
| Motor vehicles | 3,691 | 1,230 | 4,922 | 1,641 | |
| ═══════ | ═══════ | ═══════ | ═══════ | ||
| 9. | DEBTORS | 2023 | 2022 | ||
| £ | £ | ||||
| Other debtors | 6,687 | 6,566 | |||
| Prepayments and accrued income | 3,805 | 3,235 | |||
| ─────── | ─────── | ||||
| 10,492 | 9,801 | ||||
| ═══════ | ═══════ | ||||
| 10. | CREDITORS | 2023 | 2022 | ||
| Amounts falling due within one year | £ | £ | |||
| Net obligations under finance leases | |||||
| and hire purchase contracts | 992 | - | |||
| Accruals and deferred income: | |||||
| Pension accrual | - | 3 | |||
| Other accruals | 1,200 | 1,200 | |||
| ─────── | ─────── | ||||
| 2,192 | 1,203 | ||||
| ═══════ | ═══════ | ||||
| 11. | CREDITORS | 2023 | 2022 | ||
| Amounts falling due after more than one | year | £ | £ | ||
| Finance leases and hire purchase contracts | - | 2,692 | |||
| ═══════ | ═══════ | ||||
| Net obligations under finance leases | |||||
| and hire purchase contracts | |||||
| Repayable within one year | 992 | - | |||
| Repayable between one and five years | - | 2,692 | |||
| ─────── | ─────── | ||||
| 992 | 2,692 | ||||
| ═══════ | ═══════ | ||||
| 12. | RESERVES | ||||
| 2023 | 2022 | ||||
| £ | £ | ||||
| At the beginning of the year | 104,482 | 103,033 | |||
| (Deficit)/Surplus for the financial year | (17,241) | 1,449 | |||
| ─────── | ─────── | ||||
| At the end of the year | 87,241 | 104,482 | |||
| ═══════ | ═══════ |
12
continued
Weymouth PAWS NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2023
| 13. | FUNDS | |||||
|---|---|---|---|---|---|---|
| 13.1 | RECONCILIATION OF MOVEMENT IN FUNDS | Unrestricted | Total | |||
| Funds | Funds | |||||
| £ | £ | |||||
| At 1 September 2021 | 103,033 | 103,033 | ||||
| Movement during the financial year | 1,449 | 1,449 | ||||
| ─────── | ─────── | |||||
| At 31 August 2022 | 104,482 | 104,482 | ||||
| Movement during the financial year | (17,241) | (17,241) | ||||
| ─────── | ─────── | |||||
| At 31 August 2023 | 87,241 | 87,241 | ||||
| ═══════ | ═══════ | |||||
| 13.2 | ANALYSIS OF MOVEMENTS ON FUNDS | |||||
| Balance | **Income ** | Expenditure | Transfers | Balance | ||
| 1 September | between | 31 August | ||||
| 2022 | funds | 2023 | ||||
| £ | £ | £ | £ | £ | ||
| Unrestricted funds | ||||||
| Unrestricted General | 104,482 | 27,421 | 44,662 | - | 87,241 | |
| ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Total funds | 104,482 | 27,421 | 44,662 | - | 87,241 | |
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ||
| 13.3 | ANALYSIS OF NET ASSETS BY FUND | |||||
| Fixed | Current | Current | Total | |||
| assets | assets | liabilities | ||||
| - charity use | ||||||
| £ | £ | £ | £ | |||
| Unrestricted general funds | 16,008 | 73,425 | (2,192) | 87,241 | ||
| ─────── | ─────── | ─────── | ─────── | |||
| 16,008 | 73,425 | (2,192) | 87,241 | |||
| ═══════ | ═══════ | ═══════ | ═══════ | |||
| 14. | TRUSTEES' REMUNERATION | 2023 | 2022 | |||
| £ | £ | |||||
| Remuneration including pension contributions | 4,000 | - | ||||
| 4,000 | - | |||||
| ═══════ | ═══════ |
15. POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
13
WEYMOUTH PAWS
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2023
14
Weymouth PAWS SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS OPERATING STATEMENT
for the financial year ended 31 August 2023
| 2023 | 2022 | ||
|---|---|---|---|
| Schedule | £ | £ | |
| Income | 26,827 | 39,612 | |
| Cost of sales | 1 | - | (1,095) |
| ─────── | ─────── | ||
| Gross surplus | 26,827 | 38,517 | |
| Charitable activities and other expenses | 2 | (44,662) | (37,094) |
| ─────── | ─────── | ||
| (17,835) | 1,423 | ||
| Miscellaneous income | 3 | 594 | 26 |
| ─────── | ─────── | ||
| Net (deficit)/surplus | (17,241) | 1,449 | |
| ═══════ | ═══════ |
The supplementary information does not form part of the financial statements
15
Weymouth PAWS SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 1 : COST OF SALES
for the financial year ended 31 August 2023
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Cost of Sales | ||
| Losses on disposal of tangibles (other than | - | 1,095 |
| investments) | ||
| ─────── | ─────── | |
| - | 1,095 | |
| ═══════ | ═══════ |
The supplementary information does not form part of the financial statements
16
Weymouth PAWS SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 2 : CHARITABLE ACTIVITIES AND OTHER EXPENSES
for the financial year ended 31 August 2023
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Expenses | ||
| Directors'/trustees' defined benefit current service | 4,000 | - |
| costs | ||
| Rent payable | 10,808 | 9,067 |
| Rates | 17 | 68 |
| Insurance | 934 | 704 |
| Cleaning | 980 | 1,590 |
| Repairs and maintenance | 4,707 | 1,734 |
| Printing, postage and stationery | 153 | 227 |
| Advertising | 40 | - |
| Vets fees | 6,425 | 4,384 |
| Telephone | 1,439 | 1,659 |
| Motor expenses | 7,809 | 7,339 |
| Travelling and entertainment | 318 | 526 |
| Accountancy | 1,200 | 1,200 |
| Bank charges | 88 | 61 |
| General expenses | 128 | 522 |
| Depreciation | 5,336 | 7,115 |
| Charitable donations | - | 618 |
| ─────── | ─────── | |
| 44,382 | 36,814 | |
| ─────── | ─────── | |
| Finance | ||
| Hire purchase interest | 280 | 280 |
| ─────── | ─────── | |
| Total Overheads | 44,662 | 37,094 |
| ═══════ | ═══════ |
The supplementary information does not form part of the financial statements
17
Weymouth PAWS SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS SCHEDULE 3 : MISCELLANEOUS INCOME
for the financial year ended 31 August 2023
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Miscellaneous Income | ||
| Bank Interest | 594 | 26 |
| ═══════ | ═══════ |
The supplementary information does not form part of the financial statements
18
Weymouth PAWS
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF WEYMOUTH PAWS
We have examined the financial statements of the charity for the financial year ended 31 August 2023, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet
and the related notes.
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that we might compile the financial statements that we have
been engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have
agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work,
or for this report.
Respective responsibilities of trustees and examiner
The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible
for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required. It is our responsibility to:
■ examine the financial statements under section 145 of the Act;
■ follow the procedures laid down by the general Directions given by the Charity Commission under section 145(5)
of the Charities Act 2011; and
■ state whether particular matters have come to our attention.
Basis of independent examiner's report
Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect: ■ accounting records were not kept in accordance with section 386 of the Companies Act 2006 ■ the financial statements do not accord with those accounting records
■ the financial statements do not comply with the accounting requirements of the Charities Act
■ the financial statements have not been prepared in accordance with the accounting requirements of section 396 of
the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)
■ there is further information needed for a proper understanding of the accounts to be reached. We have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
__________ Mrs A Hunter A HUNTER & CO
61 St. Thomas Street, Weymouth Dorset DT4 8EQ United Kingdom