REGISTERED COMPANY NUM8ER= 01601182 IEngland and Wal•$l REGISTERED CHARITY NUMBER.. 283944 Report ofthe Trustees and Audited Financial Ststements for tho Yaar Endèd 31 August 2024 far Be Evètts And Rob•rt Luff Animal Welfare Trust Llmited
Bèryl Evetts And Robert Luff Animal Welfare Trust Lirnited Contents of the Financial Statements for the Y•ar End•d 31 Augu8t 2024 Page Report of the Trustees Report of the Independent Auditors 4 to 6 statemgnt of Flnanclal Actlvlt5es Statement of Flnancial Position Notes to the Financial Stat8m•nts 9 to 15 Detailed Slatgrnent af Flnanclal Actlvltles 16
Beryl Evetis And Robert Luff Anlmal Welfare Trust Limited Report of the Trustees for the Year Ended 31 August 2024 Thg trustees who are also d1CtorS ol the eharity for the purposes of the Companies Act 2006, present their K$rt wth the financial stslements ol the charity for the year ended 31 August 2024. The trustees have adopted the provisions of the Statement of Recommended Practice 'Accounting and R8porbng by Charities, IFRS102 SORPI, 8ffeolive 1 January 2015. Beryl Eveits and Robert Luff Anirn81 Welfare Trust Limited is a registered tharity and a company limited by guarantee. OBJECTIVES AND ACTIVITIES Publlc benèfit We have referred to Ihe guidance contained in th8 Charity Commission s general guidance on public benefit then reviewng our aims and objectives and in planning our future aclivilies. In particular, the trust8es wnsider how planned acbviligs will contribute to the aims and obj8ctiv88 they have set. ACHIEVEMENT AND PERFORMANGE Development, Actlvit1•5 and Achievements In thls year The trustees con5id8r that the performance of the charity this year has been sab'sfaclory. Donations lo charitable organisations in the year amounted to £197,000 12023.. £201.5001. The company has continued to support similar beneficiaries as in èarfigr years. FINANCIAL REVIEW Flx•d A55et Investments Details of movements in fixed ass81 investments are set out in note 9 to the fin8n¢ig1 statements. FlnancSal position & transactions The Staternent of Financial Activities shows a nel 8urpluslldeficill for the year of £436,17712023.' £1133,12011 and reserves of £5,566,67212023.' £5,130,495) at the balance sheet date. In accordanee with policie5 for investment laid down In ekrfier years, the company has continued to monitor the amount of cash held on dgposII and lo invest in accepiable quot8d inv8slments when suitable opportunities ari8¢ during the year. FUTURE PLANS 11 continues lo be the Board's intention to preserve the compariys resources to ensure that donations can be maintained al acceptable levels in fulure years. The Iruslees believe that this policy will ensure that the company will have sufficient funds in the future lo fulfil any obligation to which Jt Is committed. STRUCTURE, GOVERNANCE AND MANAGEMENT Goveming document and principal activity The charity's objective and principal activity conb.nues to be th81 of funding veterinary searCh and th8 oore and welfare of animals. This obj8clive and activity has remained unchangad from previous years Organisalional structure The charity is organised so thal th8 trustees consult each oiher regulady lo help manage the company's affairs. The trustees a assisted by varlous profe88ional advisors. Dlrectors and Trustees All dirtr¢tor5 of the company a also tmstees of the charity, and there are no other trustees. All the trustees named on the cornpany information sheet served throughout the year save where indicated. The board has the power to appoinl additional tm$lo88 as il considers fit to do so. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 01601182 IEngland and Wales) Reglstere(I Charity number 283944 Reglstered office Waters Edge Ferry L8ne Moulsford Wallingford Oxfordshire OXI0 9JF
Evetts And Robori Luff Anlmal Welfare Trust Llmlted Report of ¢he Trustees for the Year Ended 31 August 2024 Trustees RPJPrice The Rev. M Tomlinson Mrs M Condon Lady M R Bodey Sir P J D Coleridge Dr H E Hughes Company Secretary RPJPrice Auditors Parker Cavendish Chartered Accounlanls Registered Audltor Suit8 301 Stanmore Business and Innovolion Centr Howard Road Stanmore Middlesex HA7 1FW Bankers Clydesdale Bank plc The Leadenhall Building 122 Leaderihall stet London EC3V 4A8 Investment Advisers Schr(xler & Co. Limited 1 Lolldon Wall B8rbican London EC2Y SAU Blackrock Investment Managemenl IUKI Lirnited 12 Throgmorton Avenu8 London EC2N 20L STATEMENT OF TRUSTEES. RESPONSIBILITIES The trustees (who are also the dirgclors ol Beryl Evelts And Robert Luff Anifflal Welfare Trust Limited for the pur388 of company lawl a responsible for preparing the Report ol the Trustees and the financlal statements Ill accordoncg with applicable law and United Kingdorn Accounting Standards (United Kingdom Generally Accepted Accounb"ng Practice) including Financia1 Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law reqUIS the trustees lo prepare financial statements for each financi81 year which give a true and fair view of the state of affairs of ihe charitable company and ol the incoming SOurc8S and applicabon of sOurCes, including the income and expenditure, of the eharitable company for that period. In preparing those financial statements. the trustees a required lo select suitable accounting pollcies and then apply them oon$i$tently', observe the methods and principles in the Charity SORP., make judgements and estimates that are aSonable and pmdent", prepare the flnancial statemenls on the going conc6m basis unless it is inappropriat8 to presume that the charilable cornpany continue in business. The trustees are responsib18 for keeping prtsper accounting records which disclose wlh reasonable accuracy at any time the financi81 position of the charitable company and lo ellable them to ensure that ihe financial st8lemenls comply with the Companies Act 2006. They are also responsible for Safeguarding the assets of the charitable eompany and hence for taking reasonable steps for the prevention and detection of fraud and other irregularit16S.
Beryl Evetts And Rort Luff Anlmal W•lfare Trust Limited Report of the Trust8•s for the Year Ended 31 August 2024 STATEMENT OF TRUSTEES. RESPONSIBILITIES. Continued In so tsr as the Iruslees are aware,. the is no relevant audit inforniation of which the charitable companys audilors are unaware; and Ihe trustees hav8 taken all steps that they ought lo have taken to rnake themselves aware of any relevant audit information and to &slablish that the auditors a aware of that inforrration. AUDITORS The auditors, Parker Cavendish, will be proposed for re-appointm6nt al the forthcoming Annual General Meeting. This report has been prepared in accordanc8 with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by ordtsr of the board of trustees on 16 May 2025 and signed on its behalf by.. rustee
Report of the Independent Auditors to the Members of Beryl Evetts And Robert Luff Animal Welfare Trust Llmltcd Opinlon We have audited thè flnancial statements of Beryl Evetts And Roberi Luff Animal welfa Trust Lirniled Ithe 'charitable cornpany'l for the year ended 31 Avgusl 2024 which comprise the Stslement of Financial Activilies, the Statement of Financial Position and notes lo the financial statements. including a summary ol significarTrt accounting policies. The rinancial reporting frarn&wofk that has been applied in their preparation is applicable law and United Kingdom Accounting Standard5 Iunited Kingdom Generally Accepted Accounting Practice), includiw Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.. In our opinion ffte financial ststements.. give a true and fair view ol the slate of the Gharitable company's affairs as at 31 Augusl 2024 and of ts incoming resources and application of resources, including its income and expeNditure, for the year then ended.. h8ve been properly ppared in acoordance with United Kingdorn Generally Accepted Accounting Practice. including Financial Reporting Siandard 102 'Th8 Financial Reporting Standard applicable in the UK and Republic of Ireland.; and ave been ppared in acoordance wth the requirements ol the Companies Act 2006. Basis for opinlon We conducted our audit in accordance with Internaiional Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under Ih05e standards are further described iri the Auditors, responsibilities lor the audit of the financial statements section of our report. We are independent ol the charitable company in accordance with the ethical requirements Ihat are relevanl to our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and the provisions available for small entities. in the circumslances sel out in note 14 to the financial stat8m8nts, and we have fulfilled our other ethical responbIlItIeS In accordance with these requiremenis. We believe that the audil evidence we have obtained is sufficient an(J Bppropriate to provid8 a b8sis for our opinion. Conclusions relating to going concern In aLJditing the financial statements, we have concluded that the trustees. use of the goin9 ctsncem basis ol accounting in the pparatiOn of the financial stalemenls is appropriate. Based on th8 work we have performed, w8 have not identified any rnaterial UnrtainL1eS lating lo events or conditions that, individually or collectively, m8y Cast significant doubl on the charitable cornpany's ability to continue as a going concem for a period of at least twelve months from when the financial statements are auth0ri5ed lor Issue. Our re8ponsibilili&s and the responsibilities of the trustees with respect lo going concern are described in the relevant sections of this r8POrt. Other Informatlon Th8 trustees are responsib18 for the other inform8lion. The other infomialion comprises the infom)aiion included in the AnnLJal Report, other than the financial statements and our Report of the Independent Auditors ihereon. Our opinion on the financial 8tat8m8nts does not cover the other informatlon and, except to the ext8nt OtheiSe explicitty staled in our report, we do not express any fomi of assurance conclusion ihereon. In connection with Our dudil vf Ilit3 financial sialements. our responsibility is lo read the other information and, in doing so, consider whether the other infomation is rnalerially inconsistent wth the financial statements or our knowledge obtained in the audit or otherwise appears lo be materially misstated. If w8 id8ntify such material inconsistencies or apparent material misstatements, we a required to detemine whether this gives rise to a malerial misstatement in the financial statements themselves. If. b88ed on the work we havg perfortll8d, we conclude that ther8 is a material misstatement of Ih+s other infomiabon, we ar8 raquired to report that fact. We have nothing to report in this regard. Opinlons on other matt•rs prescrlbed by the Companies Act 2008 In our opinion, based on the work undertaken in the course of the audit.. the inlomalion given in the Report of the Trustees for the finanaal year for which the financial statements arg prepared is consistent with th8 financial statements., and the Report of the Trustee5 has been prepared in accordance with applicable legal requlrements. Matters on whlch we are required to rèport by exception In Ihe light of the knowledge and understanding ol the charitable company and its environment obtained in tha course of the audit. we have not identified material misstatemenls in the R8POrt ol tho Trustees. We have nothing to report in resp8¢t of the followng mallers where the Companies Act 2006 r8quires us to report to you if, in our opinion.. adequate accounting e0rdS have not bgen kept or relurns adequate for our audit have nol been received from branches not V15it&d by us., or the financial statements are not in agreement wlh the accouriting records and tUrns., or certain disclosuS of trustees, remuneration specified by law aTe not made", or we have not ceiVed all the information and explanations we require for our audit.. or the trustees were not entitled to take advantsge of th8 small companies ex8mplion from the requirement to prepare o Strategic Report or in prepariro the R8POrt of the Trustees.
Report of the Independent Audltors to th• M¢rnbers of Beryl Evetts And Robert Luff Anlmal Welfare Trust Limited Responsibilities of trustees As explained more fully in the Statement of Trustees, Responsibilities, the IrLJStees Iwho a also the directors of the charitable company for the purpos8s of company lawl are responsible lor the preparation of the financial statements and for being satisfied that they give a true and fair view, and ft>r such internal control as the tmstee5 detertnille is e55ary lo enable the preparation of financial statements that are free from material missialement, whether lo fraud or error. In preparing thè financial siatements, the trustees are responsiblo for assessing the charitable company's ability lo continue as a going concern, disclosing, as applicable, matters related to going con¢em and usiw the going concern basis of accounting unless the trustees either intend lo liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Our responslbililles for the audlt of the flnanelal slatèmenls Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fffdud or error. and to issue a Report of the Independent Auttilors that includes our opinion. Reasonable assurance is a high level ol assurance, but is not a guarantee that an audit oonducted in accordance with ISAS IUKI wll always detect a material rni5Stat8rnenl when il exists. Misstatements can anse from fraud or error and are considered material il, individually or in the aggregate. they could reasonably be expe¢led lo influence the economic decisions of users taken on the basis of these financial stalemenls. The extent to which OLJr procedures are capable ol detecting irregularitiès, in¢luding fraud is detailed below. Irregularities, including fraud, ar8 instances of non-cornpliance with laws and regulations. We design procedures in line with our responsibilities, OLJtlined above, to delect material misstalements in respect of irregLJlarilies, including fraud. The extent to which our procedures Èro capable of detecting irregularities, including fraud Is detailed below. Our approach to identifying and assessirrfJ the risks ol material misstatement in respect of irregularitios, including fraud and non-compliance with laws and regulations, was as follows.. we identified laws and regulations applicable to the company whioh rnay have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, dats protection and anti-bribery., we assessed the extent of compliance with the laws and regulations identified above through makiryJ enquiries ol m8n8g8rll8nt and inspecting legal correspondonce., we di$ssed with management on consideration of known or suspected instances of non-compliance with laws and r8gulations and fraud., - wè perfomied 8nalytical procedures to identify any unusLJal or unexpected rel81ionships,' we assessed whether judgements and assumptions made in determining the accounting 8Stirnales were indicative ol potential bias," and we investigated the rationalè behind snifiCant or unusual iransactions. - w8 agreed financial statement disclosures to underlyiThJ supporting documentation., - we rewewed the minute8 of meetings of those eharged with govem8nce', we enquired of man8gem8nt as to actual and polential litigation ènd claims., and - we reviewed any other applicable correspondence. There are inherenl limitations in our audit prooedures described above. The MO removèd thallaws 8nd regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit ProdureS required to identify non-cornpliance with laws and regulations to &nquiry of the director8 and other monagernenl and the inspection of regulatory and legal correspondence, if any. MateriBI misstatements that arise due to fraud can be harder to d818cI than those that arise from error as they may involve deliberate con¢6alment or collusion. A further description of our responsibilitie8 for the audit of the financial statements is located on the Financial Report4'ng CoLJncil's website at www.frc.org.uklauditorsresponsibili1195. This description forms part of our Report of tho Independent Auditors.
Report of the Independent Auditors to th¢ Members of Beryl Evetts And Robert Luff Animal Weltare I'rust Limited Use of our report This report is made 501ely to the chariiable company's memb8rs, as a body. in accordance with Chapt8r 3 of Part 16 01 the Companies Act 2006. Our audit work has been undertaken so that we might stale lo the charitable company's members Ihose matters we are r8quired lo slate to ihem in an audilor5' report and for no other purpose. To the fullest extent pemitted by law. we do not accept or assume responsibility to anyone other than the charitable company and th& charitable co 's members as a body, lor our audit work, for this report, or for the opinions we hav8 formed. ?A Raymond Rubenslein (Senior Siatutory Auditor) for and on behalf of Parker Cavendish Ch8rt8red Accountants Registered Auditor Suite 301 Slanrnore Business and Innovalion Centre Howard Road Stanrnor8 Middlesex HA7 1FW 16 May 2025
Beryl Evetts And Robert Luff Animal Welfare Trllst Llmlted Statement of Financial Activities Ilneafporating an Income and Expenditure Accounti for the Year Ended 31 August 2024 2024 Unrestrictbd funds 2023 Total ftjnds Notes INCOME AND ENDOl•VMENTS FROM Investment incomg 207,212 203,000 EXPENDITURE ON Charltable actlvitl•s Donations Governance costs 197,000 42,275 201,500 39,557 Total 239,275 241,057 Nel gainslllossesl on inveslments 468,240 195,0631 NET INCOMEIIEXPENDtTUREI 436,177 1133.1201 RECONCILIATION OF FUNDS Total funds brought forward 5,130.495 5,263,615 TOTAL FUNDS CARRIED FORWARD 5,566,672 5,130,495 The notes form part of these financial statements
BerW Evetts And Robert Luff Animal Welfare Trust Limited statement of Flnancial Posititsn 31 August 2024 2024 Unrèstrlcted funds 2023 Total funds Noles FIXED ASSETS Inveslm8nts 5,484.311 5,047,886 CURRENT ASSETS Oeblors Cash al bank 10 690 122,743 803 97,724 123,433 98,527 REDITORS Amounts falling due wlhin one year 141,0721 115,9181 NET CURRENT ASSETS 82,361 82,609 TOTAL ASSETS LESS CURRENT LIABILITIES 5,58e,672 5,130,495 NET ASSETS 5,566,672 5,130,495 FUNDS Unr&stncted funds 12 5,566,672 5,130,495 TOTAL FUNDS 5,56e,872 5,130,495 These financial 8t8lements have been prepar8d in accordance with the provisions applicable to charitable companies subject lo the small companies regirne. The finanoial statemenis were approved by the Board of Trustees and authorised for issue on 16 May 2025 and were signed on its behalf by.. R P J Priog- Trustee The notes fom part of these finanryal statements
BeW Evetts And Robert Luff Animal Welfare Trust Limited Notes to the Financial Statements for the Year Ended 31 August 2024 ACCOUNTING POLICIES Basls of prgparing the financlal statements The financial slalemenls have been prepared in accordance wth Accounting and Reporting by Charites". Stalem8nl of Recommended Pracb'ce applicable in the UK and Republic ol Iland IFRS 1021 (Charities SORP IFRS 1021 I, the Financial Reporting Standard applioable in the UK and Republlc of Ireland IFRS 1021, arKJ applicable cornpany and charity law in the UK. The principal accounting policies adopied in the preparation of the finanaal statements are set out bèlow and have remained unchanged frow the previous year, and also have been ¢onsi8lenlly applied wthin the 5aTn8 accounts. The trustees consider that there are no material uncertainties about the Charills ability lo continue as a going ¢oncern. Incom• All incorno is reoognised in the Statement of Financial Activities once the charity has enb"tlem8llt lo the funds, il is probable that the incorne will be received and the atnounl can b8 measured reliably. Expendlture Liabilities are r8eogni5ed as expenditure as soon as there is 8 legal or constructive obligation committing the charity to that expenditure, il is probable ihal a transfer of economic benefits will be reqUId in setuement and the amount of the oblrgalion can be measUd reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to th8 category. Where costs cannot b8 directly attributed to particular headings they have been allocated to activities on a b85is consistent Mlh the use (rf resources. Grants offered subject to conditions which havg not begn mel al the year end date are noted 88 a commitment but not accrued as expendrture. Assets and Ilabllltles Investments a slated at rnarkel value al the balan sheet date. Realis8d gains and losses on disposals in the year and unrealised gains and losses on investments at the balance she81 dale are included in the Siatement of Financial Activities. Debtors and creditors a stated at settl8m8nl amount after any applicable dlscounls. Cash and bank deposits 8r8 slated al the cash amount. Cash and cash equivalents include deposits repayable on demand without penalty. Governance costs Governance and adrninislralion costs include all expendlture not dirgclly related lo the charitable aetimly. This includes MuneratIOn for administrative services, audit, investrnent management and other professional f88S. Taxation & value added tax The charity is exempt from corporation lax on ils charitable activities. Value added tsx is not recoverable by the charity, and as such is included in th6 r8lev8nl costs in the Statemenl of Financial Activities. Fund accountlng Unrestricted funds 3re freely available and can be usod In accordance with the charitable obje¢live$ 01 the discretion of the trustees. conlinued...
Ber Evett5 And Robert Luff Animal Welfare Trust Limited Notes to thè Financlal Statement8- continued for the Year Ended 31 August 2024 INVESTMENT INCOME 2024 2023 Investment income and InteSt Inve5trnent management lee rebates Deposit aeeount interest 197,100 4,857 5.255 195,016 4.785 3,199 207,212 203,000 GRANTS PAYABLE 2024 2023 Donatlons 197,000 201,500 10 continued..
Beryl Evetts And Robèrt Luff Anlmal Welfare Trust Llmited Notes to the Financial Statements- continued far th• Yèar Endèd 31 August 2024 GRANTS PAYABLE- eontlnued 2023 2022 Angels for Animals Animal Action Greece Animal Rescug Cumbria Badger Trust Big Cat SanctLJary Bir(Is ol Poole Harbour Brent Lodge Bird & Wildlife Trust Cats Protection Birmingham Cetacean Research & Rescue Unit ICRRUI Durham Wildlife Trusl ESPA (Endangered Speaes Protection Agency Feme Anirral Sancluary Flori's Friend Freighlliners Farm Limited Furbabies Cal Rescue Good Lifv Dog Rescue Happy Paws Puppy R8scue Harper Asprey Wildlife Rescue Hart Wildlife Sanctuary Heros Charity IAPWA Islan¢J Fami Donkey Sanctuary Jerry Green Dog Rescue Lincolnshire Wildlife Park Maria's Anirnal Shelter Mayhaw Anirnal Home Moodand Mousie Trust Nibbles Rodent and Rabbit Rescue Newcastle Dogs & Cats Sheltèr Oak Te Animals, Charity Oxfordshire Wildlife Trust Pepper's Pet Rescue Pel Rehorller Icharity Buddy) Prickle5 and Paws Hedgehog Rescue Pri¢kles Hedgehog Rescue Rain Rescue Rescue is Life Refuge 4 Pets Royal Veterinary College IRVC Animal Care Trust) Safe Haven for Donkeys in Holy Land Secret Wodd Wildlile Rescue South Thailand Elephant Foundation Slepney Bank Stables Stokenchurch Dog Rescue The Labrador Rescue Trust The Flicka Foundation Donk8y Sanctuary The Pangea Trust The Wildlife Hospital ITiggywinkle51 UK Wild Otter Trust Warwickshire Hedgehog Rescue Wellcal Anirnal Rescue Wild at Heart Foundation Wildwood Trust Wythall Animal S8nclu8ry Woddwide Veterinary SeMc8 IWVSI Yorkshire Cat Rescue 3,500 3,500 3,500 3,500 5,000 5.000 3,500 3,000 10,000 10,000 2,500 3,500 3,500 3,500 3,500 3,500 10,000 2,500 1,000 3,500 3,500 3,500 3,500 3,500 3,500 3,500 1,000 3,500 5,000 3,500 3,500 3,SOO 3,500 2,000 3,500 3,500 3,500 3,500 3.000 3,500 3.500 3.5(K) 3,5(K) 3,500 3,500 3,500 3,500 60,000 3.500 60,000 3,500 7.000 3,500 3,500 5,000 3,500 3,500 5,000 3,500 3,500 2,500 3,50 8,500 2,500 3,500 5.000 4,000 3,500 1,0(X) 3,500 10,000 3,500 3,500 197,000 201,500 continued...
BèrO Evètts And Robert Luff Anlmal Welfare Trust Llmited Notes to thé Financlal Statement8- contlnued for th• Y•ar Ended 31 August 2024 SUPPORT COSTS Goveman¢e costs Govem8n¢e costs 42,275 Support costs, Included in the above, are as follows.. Governan¢e costs 2024 2023 Total a¢tivitie8 Governance cost8 TTuslees' le88 Trustees, expenses Audilor5' rernuneffdlion Auditors, rernuneration for non audit work Other administrative costs Investment management cosls 7,014 1,620 4,338 3,100 127 26,076 4,729 1,538 4,48B 3,000 35 25,767 42,275 39,557 NET INCOMEIIEXPENDITUREI Nel incornellexpenditurel is stated after chargin(creditirOl'. 2024 2023 Auditors. remuneration Auditors, remuneration for non audit worf( 4,338 3,100 4,488 3,000 TRUSTEES, REMUNERATION AND BENEFITS RPJ Price was paid fee £7,014 12023.. £4,729). No rernuneralion or olhor benefits We paid to the other truslees in the year. Trusto0$' èxpansés 2024 2023 Trustees, expenses 1,620 1,538 Truslees, expenses of £1,620 12023.. £1.5381 were paid during the year in Spect of iravelling and offi expenses. STAFF COSTS The charity d08s not have any employees. 12 nlinu8d...
Be Ev•tts And Robert Luff Anlmal Welfare Trust Limited Not¢s to the Financlal Statements- cantlnuèd far the Year Ended 31 August 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unre$lri¢led funds INCOME AND ENDOWMENTS FROM Investmenl income 203,000 EXPENDITURE ON Charitab18 activitigs Donations Governance costs 201,500 39,557 To¢al 241,057 Net gainsllloss8sl on inveslm8nls 195,0631 NET INCOMEIIEXPENDITUREI 1133,1201 RECONCILIATION OF FUNDS Tot81 funds brought forward 5,263.615 TOTAL FUNDS CARRIED FORWARD 5,130,495 FIXED ASSET INVESTMENTS Listed investments MARKET VALUE At 1 September 2023 Disposals Revaluations Reclassificationltransfer 5,047,888 110,5031 448,928 12,0001 Al 31 August 2024 5,484,311 NET BOOK VALUE At 31 August 2024 5,484,311 Al 31 August 2023 5,047,886 There wsre no investment assets outside the UK. Cash deposits of £48,90912023'. £53,893) were held as part of the investment portfolio which is induded within cash at bank and in hand. The wtfolio comprised of a nurnber of unil trust holdings.. Material holdings over Soh of the portfolio value 2024 2023 Blackrock Charities UK Bond Funds Blackrock Charities UK Equity Fund Blackrock Global Incorne Fund Caznove Charity Mulli-As8el Fund 4% 39°A 10Y. 47% 4% 100h 470 The cost of fixed assol investments held at 31 August 2024 is £4,468,34912023.' £4,477,658). 13 ¢onlinuod...
Be Evetts And Robert Luff Animal Welfare Trust Limited Not to the Flnancial Stat8mgnts- contSnued for the Year Ended 31 August 2024 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Prepayments and accrued income 690 803 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other creditors Accruals and deferred income 18.499 22,573 15,918 41,072 15.918 12. MOVEMENT IN FUNDS Nel movement in funds Al 31.8.24 At 1.9.23 Unrestrlcted fvnds General fund 5,130,495 436,177 5,566,672 TOTAL FUNDS 5,130,495 436,177 5,566,672 Nèt movement in funds, included in the above are as follows.. Inooming Tesources Resources expended Gains and losses Movernenl in funds Unrestricted funds General fund 207.212 1239,2751 468,240 436,177 TOTAL FUNDS 207,212 1239,2751 468.240 436,177 Comparatives for movèmènt In funds Net movement in funds Al 31.8.23 Al 1.9.22 Unmstrlcted funds General fund 5,263,615 1133,1201 5,130,495 TOTAL FUNDS 5,263,61 S 1133,1201 5,130,495 Comparative net tnov8m8nt in funds, included in the above are as follows.. Incoming resources Resources expended Gains and 10sSeS Movement in funds Unrestricted fund5 General fund 203,000 1241,0571 195,0631 1133.1201 TOTAL FUNDS 203,000 1241,0571 195,0631 1133.1201 14 continued...
Beryl Evetts And Robert Luff Animal Wolfaro Trust Llmited Notes to the Financial Statements - contlnuod for the Year Ended 31 August 2024 12. MOVEMENT IN FUNOS- continued The financial stralegy of the charity has alvdys been to transfer net incorn8 after donations, and adminislralive costs and net surplus on the sale of investmgnts to a capital fund. This fund is not 8 perrnanenl endowment as the Iruslees have the power to convert C8pilal from this fund into income. 13. RELATED PARTY DISCLOSURES All the directors of the company are also d1CtorS ol Robert Luff Foltndation Limited. At the year end, thar$ was an amount of £18,499 due to Rob$rt Luff Foundation Limited. 14. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES In common with many oth8r businesses of our size and nalure w8 US8 our auditors to ppare and submit relums lo the tax authorits'es and aswst with the preparation of the financi81 stalernenls. 15
Boryl Evetts And Robert Luff Animal Welfare Trust Limited Detail•d Statement of Financial Activilles for thè Year Ended 31 August 2024 2024 2023 INCOME AND ENDOWMENTS Inve8tm8nt income InvestTnent income and interest Investment rnanagemenl fee rebates Deposit account illlerest 197,100 4.857 5,255 195,016 4.785 3.199 207,212 203,000 Total Incomlng resources 207.212 203,000 EXPENDITURE Charitabl• aetivitles Oonalions 197,000 201,500 Support costs Governance costs Trustees, fees Trustees, expenses Auditors, MUneratIon Auditors. remuneration for non audit work Other adrninistralive costs Investment man8gement costs 7,014 1,620 4,338 3,100 127 26,076 4,729 1,538 4,488 3,000 35 25,767 42,275 39.557 Tot81 sOurCeS expended 239,275 241,057 Net expenditure before gains and losses 132,0831 138,0571 Reallsed recognised gains and losses Realised gainslllossesl on fixed asset investments 898 193 Net expenditure {31,1651 137,8641 This page does not form part of the statutory financial sta18ments 16