HAPPY LANDINGS ANIMAL RESCUE CENTRE
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021
Structure, Governance and Management
The Charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated Charity. The Charity has revised and updated its governance document in line with legislation changes and in accordance with best practice as defined by the independent Charity Governance Code Steering Group.
Happy Landings Animal Rescue Centre is registered with the Charity Commission (No.287194) and constituted by Deed of Trust. The Trust Deed is dated 16 May 1983, varied by Supplemental Deed and Special Resolution, dated 28 June 2004. The Trust Deed has been updated for 2020 Trustee appointments
The Trust Deed provides for a minimum of four Trustees and a maximum of ten. Where there are more than four Trustees, one may retire giving two months' notice of their intention in writing.
The Founder has the power to appoint new Trustees, except where there are less than four Trustees for more than three successive months, then such powers are vested in the continuing Trustees.
The Trustees hold an annual meeting in April each year, but due to COVID restrictions the Trustees voted to postpone the AGM until October this year. Within the new code Governance changes will be considered during this meeting as well as the election of Charity officers. Each Trustee holds an equal voting right at these meetings but a minimum of three Trustees must be present and the majority vote must include the Founder unless they have elected in writing not to exercise their right.
The Trustees annually review the risks the Charity faces in connection with the delivery of its objectives.
During 2020 the Covid pandemic had a major impact on the Charity. The Charity relies on boarding income to cover a significant portion of its operating costs. This income dropped significantly during the year and a detailed assessment of operations was undertaken by the Trustees to ensure the charity’s survival.
Priority was given to ensure the welfare of animals in our care and urgent action was needed to separate the staff into two working bubbles so that a team was always present on site. All plans for 2020 were suspended. During the year Trustees made an assessment of the skills required to survive the Pandemic and ensure that the Charity was able to emerge the crisis utilising the new investments in facilities. It was deemed necessary to implement a redundancy programme which affected three members of staff. None of the staff made redundant were directly involved in the care of animals.
To replace these staff members 3 part time members were recruited with critical skills covering Finance, Volunteer management and Charity Management including fund raising. Ms Aimee Settle became interim General Manager and with the support of the rest of the staff was able to start using the new kennel on a small scale. As at the 31 March 2021, General Management is provided by Ms Carrie Lamb working on a part-time basis. It is anticipated to make this a fulltime position when the boarding activities recommence.
Objectives and Activities
The objectives of the Charity are to benefit the community by providing care, shelter, and veterinary attention for stray, abandoned, and neglected, ill-treated, suffering or unwanted horses, ponies, goats, pigs, sheep, dogs, cats, and other animals of various kinds which come into its custody, and endeavour to find suitable homes for such animals wherever practicable.
The Trustees updated the objectives in 2019 and defined that sustainability in animal care and rehoming needs to be a key aim of the Charity. This is in line with the nature of the new kennel as an eco-friendly facility. All plans were suspended at the commencement of the COVID19 Pandemic which hit the Charity at the end of February 2020. Two further lockdowns up to the 31st of March has prevented the Charity from pursuing this objective due to the lack of funds although several small steps have been achieved.
-
i. The old kennel facility which relied on expensive heat lamps and had poor heat retention has been closed and all dog activities have been transferred to our new facility.
-
ii. An on-line shop selling a range of pet products including carbon neutral pet food has gone live and generates a small income.
-
iii. An arrangement with Danish Design to utilise the Happy Landings brand for their beds using recycled material also generates an income.
Key risks were addressed during the Pandemic because of the restructuring and the implementation of the internal risk review process was implemented in April 2020 by Caron Lane our General Manager at that time.
Volunteer Management
Through the recruitment of a professional volunteer manager, we have performed a full risk assessment of each role, implemented volunteer policies and training. We have received excellent support from volunteers and have noticed the improved contribution they provide through effective control and management.
Financial Management
Poor cost control, approval and management resulted in loss making activities in the previous financial year. This has been addressed with the recruitment of a part-time financial manager. Pricing increases were also implemented to ensure that all commercial activities were profitable.
Animal care staffing ratios
These have been improved by reviewing the ratio between staff and animals in our care. An intake strategy has been implemented that ensures we are able to provide the correct level of care per animal. Happy Landings will continue to find a solution for all animals in distress but will only accept them into our own facility if we have the staff capacity to enable a successful transition to a forever home. We will no longer maintain long term residents unless we are able to provide a high quality of life and Keeping dogs in a kennel environment long term does not meet this standard. We will however help to find other solutions, if we are unable to accept an animal by, for instance, through working with other rescues including St Giles Animal Rescue.
Euthanasia Policy
This is currently under review; however, Happy Landings will only consider this option if an animal is in pain or irreversible distress. Trustee approval will be required which will only be satisfied if all other options have been considered. The only exception will be when veterinary advice indicates that immediate action will reduce suffering. It will not be Happy Landings’ policy to euthanise an animal simply because it cannot be re-homed.
By addressing key risks and polices we have been able to satisfy the requirements of the Association of Cats and Dogs Homes. We were not meeting the basic standards up to this point and we have successfully used the Pandemic period to improve standards and improve operations.
HAPPY LANDINGS ANIMAL RESCUE CENTRE
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021(cont’d) Achievements and Performance
Impact of Covid
Last year we reported that the Charity was identifying a significant reduction in boarding for the year and a total cancellation of Spring Half Term and Easter holiday bookings. This continued throughout the year and the Charity developed major cash flow issues. The Charity has made extensive use of Government provisions including furlough. Also, in February the Charity increased debt by successfully applying for a bounce back loan. This has ensured survival of operations during the third lockdown. Boarding activities have resumed, and we have implemented a deposit system to improve cash flow and enable us to support the boarding activity with additional staff, so as not to reduce rescue activities. However, the impact of the Pandemic is still a risk to the charity’s future.
Rehoming Statistics
Rescue and boarding work continued during the year, with re-homing success stories for many of those animals that came through our gates into our care. In this financial year we re-homed 85 animals. This was down from the previous year due to the Pandemic, but rates have picked up again since 31 March.
As always, our thanks to staff and volunteers, to supporters and sponsors, and to the adopters who provide the Happy Endings to the Happy Landings stories.
Financial Review
Finance and cash flow remains a high priority for the Trustees
While donations have increased over the year, we have seen a significant reduction in legacies. This is partly due to the delay in probate decisions due to the Pandemic as we have some legacies in the pipeline which did not emerge in the current financial year. We continue to rely on boarding revenue for our largest source of income to supplement our charitable activities. Boarding income has dropped significantly resulting in an overall reduction of cash at year end. Post Pandemic we are in a strong position to grow this activity with offering new services including grooming. We hope to develop our online shop further and find other sources of commercial sponsorship. In line with the drop in rehoming numbers cited above Pandemic impact can be seen in the decline of adoptions revenue in this year’s results.
The costs represent the dual running of the old and new Kennel over a transition period. This has resulted in several operating cost increases.
Due to the restructuring, our average headcount has increased as we have recruited more part time employees. Management of cash flow is going to be a major challenge for 2021 to 2022 and we will be dependent on some boarding income for Summer 2021. Christmas and New Year will require very tight financial management with the hope that the Skiing season returns in 2022. This is a traditional high point for boarding and with our new kennel facility in full operation this will put Happy Landings ~~will be i~~ n a strong position to gain additional income.
Cost management will also be a challenge. The new kennel is significantly larger than the old building and we anticipate increases in running costs, particularly rates and insurance expenses.
HAPPY LANDINGS ANIMAL RESCUE CENTRE TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021 (cont’d)
Plans for 2021 to 2022
During 2021 to 2022 we anticipate an increase in rescue numbers as people return to work. We are in a much stronger position to support the expected rise, but we also plan to support other animal charities by providing rescue accommodation.
The Charity needs to review its cattery and improve facilities as they are expensive to run and maintain. The rescue cattery is also extremely hot in summer, and its roof requires constant attention. It is planned to replace the building with a new facility sometime during the year.
The Trustees and staff will also look for new sources of funding.
As last year was a period of notable change for the Charity, the coming financial year will be focussed on consolidation and securing a stronger financial future.
Public Benefit
The Charity exists to provide the benefit of care to unwanted or abused animals and, after such treatment and training as is required in each individual case, to find suitable adopters, supporting them and the animal to achieve a match beneficial to all parties. The ongoing local support (monetary and otherwise), rehoming statistics and the many letters, photos and emails received (see website) are the clearest evidence of the Charity’s success. Further, Happy Landings aims to provide education and practical skills and training to the public to reduce the circumstances that lead to animal distress and increase the potential pleasure of companionship between animals and humans.
Charity Number:
287194
Happy Landings Animal Rescue Centre
Report of the trustees and unaudited financial statements for the Year ended 31st March 2021
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
| CONTENTS | PAGE |
|---|---|
| Legal and Administrative Details | 3 |
| Examiners’ Report | 4-5 |
| Report of the Trustees | 6-11 |
| Statement of Financial Activities | 12 |
| Balance Sheet | 13 |
| Statement of Cash flows | 14 |
| Notes to the Financial Statements | 15-19 |
| Detailed Statement of Financial Activities | 20-21 |
| (does not form part of the statutory financial statements) |
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
| CHARITY NUMBER | 287194 | |
|---|---|---|
| PRINCIPAL ADDRESS | Pye Hill | |
| Pylle | ||
| Somerset | ||
| BA4 6TG | ||
| TRUSTEES | Mark Saunders | (resigned 31/07/2021) |
| Annabelle Walter | ||
| Jarrod Henderson | (resigned 17/11/2020) | |
| Anthony Barnes | ||
| Tricia Matthews | ||
| Nina Harris | ||
| Clare Chapman | (appointed 17/11/2020) | |
| David Sargent | ||
| Karen Watkins | ||
| Adam Lee | (appointed 27/05/2021) | |
| Nicola Bulbeck | ||
| INDEPENDENT EXAMINER | Mr J L Battle FCCA MAAT | |
| 12 Spencer Drive | ||
| Midsomer Norton | ||
| Radstock | ||
| BA3 2DN | ||
| SOLICITORS | Messrs Bartlett, Gooding | & Weelen |
| 65 High Street | ||
| Shepton Mallet | ||
| Somerset |
Page 3
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
INDEPENDENT EXAMINERS REPORT
I report on the accounts of Happy Landings Animal Rescue Centre for the year ended 31st March 2021, which are set out on pages 6 to 21.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
(a ) examine the accounts under section 145 of the 2011 Act;
(b ) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
(c ) to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as 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 my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
(a )to keep accounting records in accordance with section 130 of the 2011 Act; and
(b )to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
Page 4
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mr J L Battle FCCA MAAT 12 Spencer Drive Midsomer Norton Bath BA3 2DN Date: 02 November 2021
Page 5
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
Report of the Trustees
Structure, Governance and Management
The Charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated Charity. The Charity has revised and updated its governance document in line with legislation changes and in accordance with best practice as defined by the independent Charity Governance Code Steering Group.
Happy Landings Animal Rescue Centre is registered with the Charity Commission (No.287194) and constituted by Deed of Trust. The Trust Deed is dated 16 May 1983, varied by Supplemental Deed and Special Resolution, dated 28 June 2004. The Trust Deed has been updated for 2020 Trustee appointments
The Trust Deed provides for a minimum of four Trustees and a maximum of ten. Where there are more than four Trustees, one may retire giving two months’ notice of their intention in writing.
The Founder has the power to appoint new Trustees, except where there are less than four Trustees for more than three successive months, then such powers are vested in the continuing Trustees.
The Trustees hold an annual meeting in April each year, but due to COVID restrictions the Trustees voted to postpone the AGM until October this year. Within the new code Governance changes will be considered during this meeting as well as the election of Charity officers. Each Trustee holds an equal voting right at these meetings but a minimum of three Trustees must be present and the majority vote must include the Founder, unless they have elected in writing not to exercise their right.
The Trustees annually review the risks the Charity faces in connection with the delivery of its objectives.
During 2020 the Covid pandemic had a major impact on the Charity. The Charity relies on boarding income to cover a significant portion of its operating costs. This income dropped significantly during the year and a detailed assessment of operations was undertaken by the Trustees in order to ensure the charity’s survival. Priority was given to ensure the welfare of animals in our care and urgent action was needed to separate the staff into two working bubbles so that a team was always present on site. All plans for 2020 were suspended. During the year Trustees made an assessment of the skills required to survive the Pandemic and ensure that the Charity was able to emerge from the crisis utilising the new investments in facilities. It was deemed necessary to implement a redundancy programme which affected three members of staff. None of the staff made redundant were directly involved in the care of animals.
To replace these staff members 3 part time members were recruited with critical skills covering Finance, Volunteer management and Charity Management including fund raising. Ms Aimee Settle became interim General Manager and with the support of the rest of the staff was able to start using the new kennel on a small scale. As at the 31 March, General Management is provided by Ms Carrie Lamb working on a parttime basis. It is anticipated to make this a fulltime position when the boarding activities recommence.
Page 6
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
Report of the Trustees (continued)
Objectives and Activities
The objectives of the Charity are to benefit the community by providing care, shelter and veterinary attention for stray, abandoned and neglected, ill-treated, suffering or unwanted horses, ponies, goats, pigs, sheep, dogs, cats and other animals of various kinds which come into its custody, and endeavour to find suitable homes for such animals wherever practicable.
The Trustees updated the objectives in 2019 and defined that sustainability in animal care and rehoming needs to be a key aim of the Charity. This is in line with the nature of the new kennel as an eco-friendly facility. All plans were suspended at the commencement of the COVID19 Pandemic which hit the Charity at the end of February 2020. Two further lockdowns up to the 31st March 2021 have prevented the Charity from pursuing this objective due to the lack of funds, although a number of small steps have been achieved.
During 2019 the trustees continued to finalise the new kennel. As part of our strategy to make the operations of the charity more sustainable a significant amount of work was performed during the last quarter of the year to find partners to supply sustainable products for the new kennel operation.
-
The old kennel facility which relied on expensive heat lamps and had poor heat retention has
-
I. been closed and all dog activities have been transferred to our new facility.
-
An on-line shop selling a range of pet products including carbon neutral pet food has gone live
-
II. and generates a small income.
An arrangement with Danish Design to utilise the Happy Landings brand for their beds using III. recycled material also generates an income.
Key risks were addressed during the Pandemic as a result of the restructuring and the implementation of the internal risk review process in April 2020 by Caron Lane, our General Manager at that time.
Volunteer Management
Through the recruitment of a professional volunteer manager we have performed a full risk assessment of each role, implemented volunteer policies and training. We have received excellent support from volunteers and have noticed the improved contribution they provide through effective control and management.
Financial Management
Changes relating to the implementation of the minimum wage and workplace pension were never fully reflected into the pricing of the charity’s boarding activities resulting in some loss-making activities in the previous financial year. The trustees also identified that improvements in cost control were necessary. This has been addressed with the recruitment of a part-time financial manager. Pricing increases were also implemented to ensure that all commercial activities are profitable.
Page 7
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
Report of the Trustees (continued)
Animal care staffing ratios
These have been improved by reviewing the ratio between staff and animals in our care. An intake strategy has been implemented that ensures we are able to provide the correct level of care per animal. Happy Landings will continue to find a solution for all animals in distress but will only accept them into our own facility if we have the staff capacity to enable a successful transition to a forever home. We will no longer maintain long term residents unless we are able to provide a high quality of life - keeping dogs in a kennel environment long term does not meet this standard. We will however help to find other solutions, if we are unable to accept an animal by, for instance, working with other rescues including St Giles Animal Rescue.
Euthanasia Policy
This is currently under review. However, Happy Landings will only consider this option if an animal is in pain or irreversible distress. Trustee approval will be required which will only be satisfied if all other options have been considered. The only exception will be when veterinary advice indicates that immediate action will reduce suffering. It will not be Happy Landings’ policy to euthanise an animal simply because it cannot be re-homed.
By addressing key risks and polices we have been able to satisfy the requirements of the Association of Cats and Dogs Homes.
Achievements and Performance
Impact of COVID-19
Last year we reported that the Charity was identifying a significant reduction in boarding for the year and a total cancellation of Spring Half Term and Easter holiday bookings. This continued throughout the year and the Charity developed major cash flow issues. The Charity has made extensive use of Government provisions including furlough. Also, in February 2021 the Charity increased debt by successfully applying for a bounce back loan. This has ensured survival of operations during the third lockdown. Boarding activities have resumed and we have implemented a deposit system to improve cash flow and to enable us to support the boarding activity with additional staff, so as not to reduce rescue activities. However, the impact of the Pandemic is still a risk to the charity’s future.
Rehoming Statistics
Rescue and boarding work continued during the year, with re-homing success stories for many of those animals that came through our gates into our care. In this financial year we re-homed 85 animals. This was down from the previous year due to the Pandemic, but rates have picked up again since 31 March.
As always, our thanks to staff and volunteers, to supporters and sponsors, and to the adopters who provide the Happy Endings to the Happy Landings stories.
Page 8
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
Report of the Trustees (continued)
Financial Review
Finance and cash flow remains a high priority for the Trustees.
While donations have increased over the year, we have seen a significant reduction in legacies. This is partly due to the delay in probate decisions due to the Pandemic as we have some legacies in the pipeline which did not emerge during the financial year under review. We continue to rely on boarding revenue for our largest source of income to supplement our charitable activities. Boarding income has dropped significantly resulting in an overall reduction of cash at year end. Post Pandemic we are in a strong position to grow this activity by offering new services including grooming. We hope to develop our online shop further and find other sources of commercial sponsorship. In line with the drop in rehoming numbers cited above Pandemic impact can be seen in the decline of adoptions revenue in this year’s results.
The costs represent the dual running of the old and new kennels over a transition period. This has resulted in an increase in operating costs which will decrease now that the old kennel has been taken out of use.
Due to the restructuring, our average employee headcount has increased as we have recruited more part time employees. Management of cash flow is going to be a major challenge for 2021 to 2022 and we will be dependent on some boarding income for Summer 2021. Christmas and New Year will require very tight financial management with the hope that the Skiing season returns in 2022. This is a traditional high point for boarding and with our new kennel facility in full operation this will put Happy Landings in a strong position to gain additional income.
Cost management will also be a challenge. The new kennel is significantly larger than the old building and we anticipate increases in running costs, particularly rates and insurance expenses.
Plans for 2021 to 2022
During 2021 to 2022 we anticipate an increase in rescue numbers as people return to work. We are in a much stronger position to support the expected rise, but we also plan to support other animal charities by providing rescue accommodation.
The Charity needs to review its cattery and improve facilities as they are expensive to run and maintain. The rescue cattery is also very hot in summer, and its roof requires constant attention. It is planned to replace the building with a new facility sometime during the year.
The Trustees and staff will also look for new sources of funding to support its sustainability strategy, including support from industry. Maximising the income from our 5-star kennel will also help with funding with the objective of doubling the number of Dogs rescued. A closure of a major local animal welfare facility has resulted in a significant reduction in local rescue capacity. A local need to fill this capacity gap is required and with the completion of our new facility we aim to help resolve this issue.
As last year was a period of significant change for the Charity, the coming year will be focussed on consolidation and securing a stronger financial future.
Page 9
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
Report of the Trustees (continued)
Public Benefit
The Charity exists to provide the benefit of care to unwanted or abused animals and, after such treatment and training as is required in each individual case, to find suitable adopters, supporting them and the animal to achieve a match beneficial to all parties. The ongoing local support (monetary and otherwise), rehoming statistics and the many letters, photos and emails received (see website) are the clearest evidence of the Charity’s success. Further, Happy Landings aims to provide education and practical skills and training to the public in an effort to reduce the circumstances that lead to animal distress and increase the potential pleasure of companionship between animals and humans.
In looking to the future, the combination of a significant rise in pet ownership and the impact of a weaker economy are key issues that results in an increase in rejected pets that end up in rescue centres. Like other recue centres Happy Landings is anticipating a significant increase in demand for its services during 2021.
Pet ownership has become a major environmental focus. The refuge is determined to reduce its Co2 emissions from pets and utilize products that are produced within carbon neutral facilities or by produces that utilize a recognized offset programme. Pet food is a major issue, and the charity will trial food from carbon neutral providers during 2021 and avoid food containing beef or dairy products. As the focus increases this may result in changes in people’s attitude to keeping pets. The charity must adapt to this environmental need and adopt a leadership role in presenting a case for sustainable pet ownership by example.
Reserve Policy
The charity looks to have in general reserves sufficient funds to meet the costs of any emergency such as a building repair outside of insurance cover, and to pay staff redundancies/other debts if circumstances required closure. The income from boarding fluctuates seasonally but bookings are made sufficiently in advance that a 3-month informal review is considered adequate to monitor risk levels. The Managers and Treasurer carry out this informal review, and alert the Trustees to any concerns that arise.
A principle established by the Founder is that in the event of Happy Landings viability to continue failing, donations for specific purposes would be passed back to donors. The tangible resources would be sold, and the sums raised added to any funds held at the bank. After all matters of credit and debt are dealt with, the remainder would be passed on to such other animal welfare organisation(s) considered by the trustees to be best placed to meet the aims of Happy Landings and provide a continuing benefit to the community which has supported us over the years
Page 10
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
Report of the Trustees (continued)
Investment Policy
The charity looks to have in general reserves sufficient funds to meet the costs of any emergency such as a building repair outside of insurance cover, and to pay staff redundancies/other debts if circumstances required closure. The income from boarding fluctuates seasonally but bookings are made sufficiently in advance that a 3-month informal review is considered adequate to monitor risk levels. The Managers and Treasurer carry out this informal review and alert the Trustees to any concerns that arise.
Cash generated from operations has been held in bank deposits.
ON BEHALF OF THE BOARD:
Trustee: Ms Nicola Bulbeck Interim Chair Date: 02 November 2021
Page 11
Happy Landings Animal Rescue Centre
STATEMENT OF FINANCIAL ACTIVITIES Year ended 31st March 2021
| Note Incoming Resources Donations & Legacies 1 Charitable Activities Boarding Income Adoptions Income Other Income Other Trading Activities Raffles/Fundraising Investment Income 2 Total Incoming Resources Resources Expended Boarding activities Charitable activities Governance costs 3 Total Resources Expended Net (outgoing)/incoming resources Total funds brought forward Balance transfers Total funds carried forward |
Unrestricted Funds 2021 £ 185,273 16,290 7,901 - 862 23 |
Restricted Funds 2021 £ - - - 21,529 - - |
Total Funds 2021 £ 185,273 16,290 7,901 21,529 862 23 |
Total Funds 2020 £ 345,630 64,965 25,200 - 981 191 |
|---|---|---|---|---|
| 210,349 | 21,529 | 231,878 | 436,968 | |
| 62,912 144,200 23,281 |
6,459 12,917 2,153 |
69,370 157,117 25,434 |
60,720 142,302 21,997 |
|
| 230,393 | 21,529 | 251,922 | 225,019 | |
| (20,043) 210,065 (22,633) |
- 927,817 22,633 |
(20,043) 1,137,882 - |
211,949 925,932 - |
|
| 167,388 | 950,450 | 1,117,838 | 1,137,882 |
The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
Page 12
Happy Landings Animal Rescue Centre
BALANCE SHEET
As at 31st March 2021
| As at 31st March 2021 | ||
|---|---|---|
| Note FIXED ASSETS Tangible Assets 6 Investments CURRENT ASSETS Debtors 7 Cash at Bank CREDITORS Amounts falling due within one year 8 NET CURRENT ASSETS CREDITORS Amounts falling due after one year 9 NET ASSETS FUNDS 10 Unrestricted Funds Restricted Funds TOTAL FUNDS |
2021 £ 1,249,656 6,340 |
2020 £ 1,227,536 6,340 |
| 1,255,996 5,722 101,856 |
1,233,876 23,070 86,984 |
|
| 107,578 (31,987) |
110,054 (29,837) |
|
| 75,591 (213,749) |
80,217 (176,213) |
|
| 1,117,838 | 1,137,881 | |
| 167,388 950,450 |
210,065 927,816 |
|
| 1,117,838 | 1,137,881 |
The financial statements were approved by the Board of Trustees:
and were signed on its behalf by:
…………………………………………..
Ms Nicola Bulbeck Interim Chair
02 November 2021
Page 13
Happy Landings Animal Rescue Centre
STATEMENT OF CASHFLOWS
For the year ended 31st March 2021
| Note Cash Used in Operating Activities 11 Cash Flows from financing activities: Bounceback Loan proceeds Mortgage Capital repaid Cash Flows from investing activities: Investments in assets under construction Change in cash & cash equivalents in the year Cash & cash equivalents at the beginning of the year Cash & cash equivalents at the end of the year |
2021 2020 £ £ (7,494) 159,315 50,000 185,000 (5,000) - (22,634) (369,870) 14,872 (25,555) 86,984 112,539 101,856 86,984 |
|---|---|
Page 14
Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2021
ACCOUNTING POLICIES
The financial statements have been prepared in accordance with Accounting and Reporting By Charities: 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) (effective 1 January 2015) – (Charities SORP (FRS 102)) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The principal accounting policies adopted in the preparation of the financial statements are as follows:
Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:
-
When donors specify that donations and grants given to the charity must be used in future accounting
-
periods
• When donors impose conditions, which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions for use have been met
• When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to preconditions regarding entitlements, this income is included in incoming resources of restricted funds when receivable.
Resources Expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.
Allocation and Apportionment of Costs
The total support costs have been allocated on the basis of 60% to charitable activities, 30% to boarding costs and 10% to Business management/administration activities.
Tangible Fixed Assets
Depreciation is calculated so as to write off the cost of fixed assets over the expected useful economic lives of the assets. The principal annual rates used for this purpose are:
| Freehold Land and Buildings | Nil |
|---|---|
| Plant and Machinery | 10% reducing balance |
| Computer Equipment | 20% straight line |
| Motor Vehicle and Horse Box | 25% reducing balance |
Page 15
Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2021
Taxation
The charity is exempt from tax on its charitable activities.
Fund Accounting
Funds held by the Charity are either:
• Restricted – these are funds that can only be used for particular restricted purposes within the objects of the charity. They are incoming resources on which the donor has laid down conditions relating to the expenditure thereon or when the funds are specifically raised for particular restricted purposes
- Unrestricted – incoming resources on which there is no restriction or designation
1. DONATIONS & LEGACIES
| Donations Income from Trusts Legacies 2.INVESTMENT INCOME Interest Received Dividends Received 3.GOVERNANCE COSTS Accountancy Legal and Professional Fees Support Costs |
Unrestricted Restricted Total Total 2021 2021 2021 2020 £ £ £ £ 148,585 - 148,585 76,297 4,250 - 4,250 5,750 32,438 - 32,438 263,584 |
Unrestricted Restricted Total Total 2021 2021 2021 2020 £ £ £ £ 148,585 - 148,585 76,297 4,250 - 4,250 5,750 32,438 - 32,438 263,584 |
|---|---|---|
| 185,273 - |
185,273 345,630 |
|
| 2021 2020 £ £ 23 104 - 87 |
||
| 23 191 |
||
| Total Total 2021 2020 £ £ 1,728 1,844 689 682 23,017 19,471 |
||
| 25,434 21,997 |
Page 16
Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2021
4. TRUSTEES REMUNERATION AND RELATED PARTY TRANSACTIONS
The Trustees did not receive any reimbursed expenditure during the year (2020 - £Nil). No Trustee or other person related to the Charity had any personal interest in any contract or transaction entered into by the Charity during the year (2020 - £Nil).
5. STAFF COSTS
| Salaries and Wages Employers National Insurance Pension Average number of FTE employees in the year |
2021 2020 £ £ 161,759 144,013 4,205 3,481 2,285 1,916 |
|---|---|
| 168,248 149,410 |
|
| 12 11 |
6. TANGIBLE FIXED ASSETS
| Cost As at 1stApril 2020 Additions As at 31stMarch 2021 Depreciation As at 1stApril 2020 Charge for the period As at 31stMarch 2021 Net Book Value As at 31stMarch 2021 As at 31stMarch 2020 |
Property Assets under construction Plant and Machinery Total £ £ £ £ 294,585 927,816 30,079 1,252,480 - 22,634 - 22,634 |
|---|---|
| 294,585 950,450 30,079 1,275,113 |
|
| - - 24,944 24,944 - - 514 514 |
|
| - - 25,458 25,458 |
|
| 294,585 950,450 4,621 1,249,656 |
|
| 294,585 927,816 5,135 1,227,536 |
Page 17
Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2021
| 7.DEBTORS | ||||||
|---|---|---|---|---|---|---|
| 2021 | 2020 | |||||
| £ | £ | |||||
| Prepayments | - | 1,470 | ||||
| Trade debtors | 2,136 | - | ||||
| VAT Repayable | 3,586 | 21,601 | ||||
| Total | 5,722 | 23,070 | ||||
| 8.CREDITORS – Amounts | falling due within one year | |||||
| 2021 | 2020 | |||||
| £ | £ | |||||
| Trade creditors | 9,425 | 16,289 | ||||
| PAYE | 5,894 | 4,403 | ||||
| Accruals | 417 | 357 | ||||
| Mortgage & bank loan | 16,250 | 8,787 | ||||
| 31,987 | 29,837 | |||||
| 9.CREDITORS – Amounts | falling due after one year | |||||
| Mortgage & bank loan | 213,749 | 176,213 | ||||
| 213,749 | 176,213 | |||||
| 10. FUNDS | ||||||
| Balance at 1st April 2020 |
Incoming | Outgoing | Transfers | Balance at 31st March 2021 |
||
| £ | £ | £ | £ | £ | ||
| Unrestricted funds | ||||||
| General fund | 210,065 | 210,349 | (230,393) | (22,633) | 167,389 | |
| Restricted funds | ||||||
| BARK Appeal/Kennels | 927,817 | - | - | 22,633 | 950,450 | |
| HMRC CJRS Scheme | - | 21,529 | (21,529) | - | - | |
| 927,817 | 21,529 | (21,529) | 22,633 | 950,450 |
Page 18
Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2021
| 11.RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES | 11.RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES | 11.RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES |
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Net (outgoing)/incoming resources | (20,043) | 211,949 |
| Adjustments for: | ||
| Depreciation | 514 | 571 |
| (Increase)/decrease in debtors | 17,348 | 5,058 |
| Increase/(decrease) in creditors | (5,313) | (58,263) |
| Net Cash used in operating activities | (7,494) | 159,315 |
Page 19
Happy Landings Animal Rescue Centre
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 31st March 2021
| Incoming Resources Donations & Legacies Donations Trust Income Legacies Charitable Activities Boarding Income Adoptions Income CJRS Grants Investment Income Other Trading Activities Raffles/Fundraising Total Incoming Resources Expenditure On: Boarding Activities Printing & Stationery Advertising Support Costs Charitable Activities Animal Sundries & Cleaning Animal Feed & Bedding Animal Equipment Vet Expenses Support Costs |
Unrestricted Funds 2021 £ 148,585 4,250 32,438 16,290 7,901 - 23 862 |
Restricted Funds 2021 £ - - - - - 21,529 - - |
Total Funds 2021 £ 148,585 4,250 32,438 16,290 7,901 21,529 23 862 |
Total Funds 2020 £ 76,297 5,750 263,584 64,965 25,200 - 191 981 |
|---|---|---|---|---|
| 210,349 | 21,529 | 231,878 | 436,968 | |
| - 320 62,591 1,237 1,124 - 16,656 125,183 |
- - 6,459 - - - - 12,917 |
- 320 69,050 1,237 1,124 - 16,656 138,100 |
689 1,618 58,413 2,891 1,696 202 20,687 116,826 |
Page 20
Happy Landings Animal Rescue Centre
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 31st March 2021
| Business Management/Administration Accountancy Legal & Professional Fees Support Costs Support Costs Wages Rates & Water Insurance Interest Light & Heat Telephone Postage, Stationery & Printing Repairs & Maintenance Sundries Website Travel & Vehicle Costs Depreciation Allocation of Support Costs Total Resources Expended Net deficit/surplus |
Unrestricted Funds 2021 £ 1,728 689 20,864 146,719 6,771 13,281 2,180 11,962 1,356 477 21,693 488 1,021 2,177 514 (208,638) |
Restricted Funds 2021 £ - - 2,153 21,529 - - - - - - - - - - - (21,529) |
Total Funds 2021 £ 1,728 689 23,017 168,248 6,771 13,281 2,180 11,962 1,356 477 21,693 488 1,021 2,177 514 (230,167) |
Total Funds 2020 £ 1,844 682 19,471 149,410 1,840 5,200 3,639 9,748 1,538 2,309 14,227 2,752 144 3,333 571 (194,710) |
|---|---|---|---|---|
| 230,393 | 21,529 | 251,922 | 225,019 | |
| (20,043) | - | (20,043) | 211,949 |
Page 21
Charity Number:
287194
Happy Landings Animal Rescue Centre
Report of the trustees and unaudited financial statements for the Year ended 31st March 2021
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
| CONTENTS | PAGE |
|---|---|
| Legal and Administrative Details | 3 |
| Examiners’ Report | 4-5 |
| Report of the Trustees | 6-11 |
| Statement of Financial Activities | 12 |
| Balance Sheet | 13 |
| Statement of Cash flows | 14 |
| Notes to the Financial Statements | 15-19 |
| Detailed Statement of Financial Activities | 20-21 |
| (does not form part of the statutory financial statements) |
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
| CHARITY NUMBER | 287194 | |
|---|---|---|
| PRINCIPAL ADDRESS | Pye Hill | |
| Pylle | ||
| Somerset | ||
| BA4 6TG | ||
| TRUSTEES | Mark Saunders | (resigned 31/07/2021) |
| Annabelle Walter | ||
| Jarrod Henderson | (resigned 17/11/2020) | |
| Anthony Barnes | ||
| Tricia Matthews | ||
| Nina Harris | ||
| Clare Chapman | (appointed 17/11/2020) | |
| David Sargent | ||
| Karen Watkins | ||
| Adam Lee | (appointed 27/05/2021) | |
| Nicola Bulbeck | ||
| INDEPENDENT EXAMINER | Mr J L Battle FCCA MAAT | |
| 12 Spencer Drive | ||
| Midsomer Norton | ||
| Radstock | ||
| BA3 2DN | ||
| SOLICITORS | Messrs Bartlett, Gooding | & Weelen |
| 65 High Street | ||
| Shepton Mallet | ||
| Somerset |
Page 3
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
INDEPENDENT EXAMINERS REPORT
I report on the accounts of Happy Landings Animal Rescue Centre for the year ended 31st March 2021, which are set out on pages 6 to 21.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
(a ) examine the accounts under section 145 of the 2011 Act;
(b ) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
(c ) to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as 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 my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
(a )to keep accounting records in accordance with section 130 of the 2011 Act; and
(b )to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
Page 4
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mr J L Battle FCCA MAAT 12 Spencer Drive Midsomer Norton Bath BA3 2DN Date: 02 November 2021
Page 5
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
Report of the Trustees
Structure, Governance and Management
The Charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated Charity. The Charity has revised and updated its governance document in line with legislation changes and in accordance with best practice as defined by the independent Charity Governance Code Steering Group.
Happy Landings Animal Rescue Centre is registered with the Charity Commission (No.287194) and constituted by Deed of Trust. The Trust Deed is dated 16 May 1983, varied by Supplemental Deed and Special Resolution, dated 28 June 2004. The Trust Deed has been updated for 2020 Trustee appointments
The Trust Deed provides for a minimum of four Trustees and a maximum of ten. Where there are more than four Trustees, one may retire giving two months’ notice of their intention in writing.
The Founder has the power to appoint new Trustees, except where there are less than four Trustees for more than three successive months, then such powers are vested in the continuing Trustees.
The Trustees hold an annual meeting in April each year, but due to COVID restrictions the Trustees voted to postpone the AGM until October this year. Within the new code Governance changes will be considered during this meeting as well as the election of Charity officers. Each Trustee holds an equal voting right at these meetings but a minimum of three Trustees must be present and the majority vote must include the Founder, unless they have elected in writing not to exercise their right.
The Trustees annually review the risks the Charity faces in connection with the delivery of its objectives.
During 2020 the Covid pandemic had a major impact on the Charity. The Charity relies on boarding income to cover a significant portion of its operating costs. This income dropped significantly during the year and a detailed assessment of operations was undertaken by the Trustees in order to ensure the charity’s survival. Priority was given to ensure the welfare of animals in our care and urgent action was needed to separate the staff into two working bubbles so that a team was always present on site. All plans for 2020 were suspended. During the year Trustees made an assessment of the skills required to survive the Pandemic and ensure that the Charity was able to emerge from the crisis utilising the new investments in facilities. It was deemed necessary to implement a redundancy programme which affected three members of staff. None of the staff made redundant were directly involved in the care of animals.
To replace these staff members 3 part time members were recruited with critical skills covering Finance, Volunteer management and Charity Management including fund raising. Ms Aimee Settle became interim General Manager and with the support of the rest of the staff was able to start using the new kennel on a small scale. As at the 31 March, General Management is provided by Ms Carrie Lamb working on a parttime basis. It is anticipated to make this a fulltime position when the boarding activities recommence.
Page 6
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
Report of the Trustees (continued)
Objectives and Activities
The objectives of the Charity are to benefit the community by providing care, shelter and veterinary attention for stray, abandoned and neglected, ill-treated, suffering or unwanted horses, ponies, goats, pigs, sheep, dogs, cats and other animals of various kinds which come into its custody, and endeavour to find suitable homes for such animals wherever practicable.
The Trustees updated the objectives in 2019 and defined that sustainability in animal care and rehoming needs to be a key aim of the Charity. This is in line with the nature of the new kennel as an eco-friendly facility. All plans were suspended at the commencement of the COVID19 Pandemic which hit the Charity at the end of February 2020. Two further lockdowns up to the 31st March 2021 have prevented the Charity from pursuing this objective due to the lack of funds, although a number of small steps have been achieved.
During 2019 the trustees continued to finalise the new kennel. As part of our strategy to make the operations of the charity more sustainable a significant amount of work was performed during the last quarter of the year to find partners to supply sustainable products for the new kennel operation.
-
The old kennel facility which relied on expensive heat lamps and had poor heat retention has
-
I. been closed and all dog activities have been transferred to our new facility.
-
An on-line shop selling a range of pet products including carbon neutral pet food has gone live
-
II. and generates a small income.
An arrangement with Danish Design to utilise the Happy Landings brand for their beds using III. recycled material also generates an income.
Key risks were addressed during the Pandemic as a result of the restructuring and the implementation of the internal risk review process in April 2020 by Caron Lane, our General Manager at that time.
Volunteer Management
Through the recruitment of a professional volunteer manager we have performed a full risk assessment of each role, implemented volunteer policies and training. We have received excellent support from volunteers and have noticed the improved contribution they provide through effective control and management.
Financial Management
Changes relating to the implementation of the minimum wage and workplace pension were never fully reflected into the pricing of the charity’s boarding activities resulting in some loss-making activities in the previous financial year. The trustees also identified that improvements in cost control were necessary. This has been addressed with the recruitment of a part-time financial manager. Pricing increases were also implemented to ensure that all commercial activities are profitable.
Page 7
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
Report of the Trustees (continued)
Animal care staffing ratios
These have been improved by reviewing the ratio between staff and animals in our care. An intake strategy has been implemented that ensures we are able to provide the correct level of care per animal. Happy Landings will continue to find a solution for all animals in distress but will only accept them into our own facility if we have the staff capacity to enable a successful transition to a forever home. We will no longer maintain long term residents unless we are able to provide a high quality of life - keeping dogs in a kennel environment long term does not meet this standard. We will however help to find other solutions, if we are unable to accept an animal by, for instance, working with other rescues including St Giles Animal Rescue.
Euthanasia Policy
This is currently under review. However, Happy Landings will only consider this option if an animal is in pain or irreversible distress. Trustee approval will be required which will only be satisfied if all other options have been considered. The only exception will be when veterinary advice indicates that immediate action will reduce suffering. It will not be Happy Landings’ policy to euthanise an animal simply because it cannot be re-homed.
By addressing key risks and polices we have been able to satisfy the requirements of the Association of Cats and Dogs Homes.
Achievements and Performance
Impact of COVID-19
Last year we reported that the Charity was identifying a significant reduction in boarding for the year and a total cancellation of Spring Half Term and Easter holiday bookings. This continued throughout the year and the Charity developed major cash flow issues. The Charity has made extensive use of Government provisions including furlough. Also, in February 2021 the Charity increased debt by successfully applying for a bounce back loan. This has ensured survival of operations during the third lockdown. Boarding activities have resumed and we have implemented a deposit system to improve cash flow and to enable us to support the boarding activity with additional staff, so as not to reduce rescue activities. However, the impact of the Pandemic is still a risk to the charity’s future.
Rehoming Statistics
Rescue and boarding work continued during the year, with re-homing success stories for many of those animals that came through our gates into our care. In this financial year we re-homed 85 animals. This was down from the previous year due to the Pandemic, but rates have picked up again since 31 March.
As always, our thanks to staff and volunteers, to supporters and sponsors, and to the adopters who provide the Happy Endings to the Happy Landings stories.
Page 8
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
Report of the Trustees (continued)
Financial Review
Finance and cash flow remains a high priority for the Trustees.
While donations have increased over the year, we have seen a significant reduction in legacies. This is partly due to the delay in probate decisions due to the Pandemic as we have some legacies in the pipeline which did not emerge during the financial year under review. We continue to rely on boarding revenue for our largest source of income to supplement our charitable activities. Boarding income has dropped significantly resulting in an overall reduction of cash at year end. Post Pandemic we are in a strong position to grow this activity by offering new services including grooming. We hope to develop our online shop further and find other sources of commercial sponsorship. In line with the drop in rehoming numbers cited above Pandemic impact can be seen in the decline of adoptions revenue in this year’s results.
The costs represent the dual running of the old and new kennels over a transition period. This has resulted in an increase in operating costs which will decrease now that the old kennel has been taken out of use.
Due to the restructuring, our average employee headcount has increased as we have recruited more part time employees. Management of cash flow is going to be a major challenge for 2021 to 2022 and we will be dependent on some boarding income for Summer 2021. Christmas and New Year will require very tight financial management with the hope that the Skiing season returns in 2022. This is a traditional high point for boarding and with our new kennel facility in full operation this will put Happy Landings in a strong position to gain additional income.
Cost management will also be a challenge. The new kennel is significantly larger than the old building and we anticipate increases in running costs, particularly rates and insurance expenses.
Plans for 2021 to 2022
During 2021 to 2022 we anticipate an increase in rescue numbers as people return to work. We are in a much stronger position to support the expected rise, but we also plan to support other animal charities by providing rescue accommodation.
The Charity needs to review its cattery and improve facilities as they are expensive to run and maintain. The rescue cattery is also very hot in summer, and its roof requires constant attention. It is planned to replace the building with a new facility sometime during the year.
The Trustees and staff will also look for new sources of funding to support its sustainability strategy, including support from industry. Maximising the income from our 5-star kennel will also help with funding with the objective of doubling the number of Dogs rescued. A closure of a major local animal welfare facility has resulted in a significant reduction in local rescue capacity. A local need to fill this capacity gap is required and with the completion of our new facility we aim to help resolve this issue.
As last year was a period of significant change for the Charity, the coming year will be focussed on consolidation and securing a stronger financial future.
Page 9
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
Report of the Trustees (continued)
Public Benefit
The Charity exists to provide the benefit of care to unwanted or abused animals and, after such treatment and training as is required in each individual case, to find suitable adopters, supporting them and the animal to achieve a match beneficial to all parties. The ongoing local support (monetary and otherwise), rehoming statistics and the many letters, photos and emails received (see website) are the clearest evidence of the Charity’s success. Further, Happy Landings aims to provide education and practical skills and training to the public in an effort to reduce the circumstances that lead to animal distress and increase the potential pleasure of companionship between animals and humans.
In looking to the future, the combination of a significant rise in pet ownership and the impact of a weaker economy are key issues that results in an increase in rejected pets that end up in rescue centres. Like other recue centres Happy Landings is anticipating a significant increase in demand for its services during 2021.
Pet ownership has become a major environmental focus. The refuge is determined to reduce its Co2 emissions from pets and utilize products that are produced within carbon neutral facilities or by produces that utilize a recognized offset programme. Pet food is a major issue, and the charity will trial food from carbon neutral providers during 2021 and avoid food containing beef or dairy products. As the focus increases this may result in changes in people’s attitude to keeping pets. The charity must adapt to this environmental need and adopt a leadership role in presenting a case for sustainable pet ownership by example.
Reserve Policy
The charity looks to have in general reserves sufficient funds to meet the costs of any emergency such as a building repair outside of insurance cover, and to pay staff redundancies/other debts if circumstances required closure. The income from boarding fluctuates seasonally but bookings are made sufficiently in advance that a 3-month informal review is considered adequate to monitor risk levels. The Managers and Treasurer carry out this informal review, and alert the Trustees to any concerns that arise.
A principle established by the Founder is that in the event of Happy Landings viability to continue failing, donations for specific purposes would be passed back to donors. The tangible resources would be sold, and the sums raised added to any funds held at the bank. After all matters of credit and debt are dealt with, the remainder would be passed on to such other animal welfare organisation(s) considered by the trustees to be best placed to meet the aims of Happy Landings and provide a continuing benefit to the community which has supported us over the years
Page 10
Happy Landings Animal Rescue Centre
Year ended 31st March 2021
Report of the Trustees (continued)
Investment Policy
The charity looks to have in general reserves sufficient funds to meet the costs of any emergency such as a building repair outside of insurance cover, and to pay staff redundancies/other debts if circumstances required closure. The income from boarding fluctuates seasonally but bookings are made sufficiently in advance that a 3-month informal review is considered adequate to monitor risk levels. The Managers and Treasurer carry out this informal review and alert the Trustees to any concerns that arise.
Cash generated from operations has been held in bank deposits.
ON BEHALF OF THE BOARD:
Trustee: Ms Nicola Bulbeck Interim Chair Date: 02 November 2021
Page 11
Happy Landings Animal Rescue Centre
STATEMENT OF FINANCIAL ACTIVITIES Year ended 31st March 2021
| Note Incoming Resources Donations & Legacies 1 Charitable Activities Boarding Income Adoptions Income Other Income Other Trading Activities Raffles/Fundraising Investment Income 2 Total Incoming Resources Resources Expended Boarding activities Charitable activities Governance costs 3 Total Resources Expended Net (outgoing)/incoming resources Total funds brought forward Balance transfers Total funds carried forward |
Unrestricted Funds 2021 £ 185,273 16,290 7,901 - 862 23 |
Restricted Funds 2021 £ - - - 21,529 - - |
Total Funds 2021 £ 185,273 16,290 7,901 21,529 862 23 |
Total Funds 2020 £ 345,630 64,965 25,200 - 981 191 |
|---|---|---|---|---|
| 210,349 | 21,529 | 231,878 | 436,968 | |
| 62,912 144,200 23,281 |
6,459 12,917 2,153 |
69,370 157,117 25,434 |
60,720 142,302 21,997 |
|
| 230,393 | 21,529 | 251,922 | 225,019 | |
| (20,043) 210,065 (22,633) |
- 927,817 22,633 |
(20,043) 1,137,882 - |
211,949 925,932 - |
|
| 167,388 | 950,450 | 1,117,838 | 1,137,882 |
The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
Page 12
Happy Landings Animal Rescue Centre
BALANCE SHEET
As at 31st March 2021
| As at 31st March 2021 | ||
|---|---|---|
| Note FIXED ASSETS Tangible Assets 6 Investments CURRENT ASSETS Debtors 7 Cash at Bank CREDITORS Amounts falling due within one year 8 NET CURRENT ASSETS CREDITORS Amounts falling due after one year 9 NET ASSETS FUNDS 10 Unrestricted Funds Restricted Funds TOTAL FUNDS |
2021 £ 1,249,656 6,340 |
2020 £ 1,227,536 6,340 |
| 1,255,996 5,722 101,856 |
1,233,876 23,070 86,984 |
|
| 107,578 (31,987) |
110,054 (29,837) |
|
| 75,591 (213,749) |
80,217 (176,213) |
|
| 1,117,838 | 1,137,881 | |
| 167,388 950,450 |
210,065 927,816 |
|
| 1,117,838 | 1,137,881 |
The financial statements were approved by the Board of Trustees:
and were signed on its behalf by:
…………………………………………..
Ms Nicola Bulbeck Interim Chair
02 November 2021
Page 13
Happy Landings Animal Rescue Centre
STATEMENT OF CASHFLOWS
For the year ended 31st March 2021
| Note Cash Used in Operating Activities 11 Cash Flows from financing activities: Bounceback Loan proceeds Mortgage Capital repaid Cash Flows from investing activities: Investments in assets under construction Change in cash & cash equivalents in the year Cash & cash equivalents at the beginning of the year Cash & cash equivalents at the end of the year |
2021 2020 £ £ (7,494) 159,315 50,000 185,000 (5,000) - (22,634) (369,870) 14,872 (25,555) 86,984 112,539 101,856 86,984 |
|---|---|
Page 14
Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2021
ACCOUNTING POLICIES
The financial statements have been prepared in accordance with Accounting and Reporting By Charities: 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) (effective 1 January 2015) – (Charities SORP (FRS 102)) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The principal accounting policies adopted in the preparation of the financial statements are as follows:
Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:
-
When donors specify that donations and grants given to the charity must be used in future accounting
-
periods
• When donors impose conditions, which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions for use have been met
• When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to preconditions regarding entitlements, this income is included in incoming resources of restricted funds when receivable.
Resources Expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.
Allocation and Apportionment of Costs
The total support costs have been allocated on the basis of 60% to charitable activities, 30% to boarding costs and 10% to Business management/administration activities.
Tangible Fixed Assets
Depreciation is calculated so as to write off the cost of fixed assets over the expected useful economic lives of the assets. The principal annual rates used for this purpose are:
| Freehold Land and Buildings | Nil |
|---|---|
| Plant and Machinery | 10% reducing balance |
| Computer Equipment | 20% straight line |
| Motor Vehicle and Horse Box | 25% reducing balance |
Page 15
Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2021
Taxation
The charity is exempt from tax on its charitable activities.
Fund Accounting
Funds held by the Charity are either:
• Restricted – these are funds that can only be used for particular restricted purposes within the objects of the charity. They are incoming resources on which the donor has laid down conditions relating to the expenditure thereon or when the funds are specifically raised for particular restricted purposes
- Unrestricted – incoming resources on which there is no restriction or designation
1. DONATIONS & LEGACIES
| Donations Income from Trusts Legacies 2.INVESTMENT INCOME Interest Received Dividends Received 3.GOVERNANCE COSTS Accountancy Legal and Professional Fees Support Costs |
Unrestricted Restricted Total Total 2021 2021 2021 2020 £ £ £ £ 148,585 - 148,585 76,297 4,250 - 4,250 5,750 32,438 - 32,438 263,584 |
Unrestricted Restricted Total Total 2021 2021 2021 2020 £ £ £ £ 148,585 - 148,585 76,297 4,250 - 4,250 5,750 32,438 - 32,438 263,584 |
|---|---|---|
| 185,273 - |
185,273 345,630 |
|
| 2021 2020 £ £ 23 104 - 87 |
||
| 23 191 |
||
| Total Total 2021 2020 £ £ 1,728 1,844 689 682 23,017 19,471 |
||
| 25,434 21,997 |
Page 16
Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2021
4. TRUSTEES REMUNERATION AND RELATED PARTY TRANSACTIONS
The Trustees did not receive any reimbursed expenditure during the year (2020 - £Nil). No Trustee or other person related to the Charity had any personal interest in any contract or transaction entered into by the Charity during the year (2020 - £Nil).
5. STAFF COSTS
| Salaries and Wages Employers National Insurance Pension Average number of FTE employees in the year |
2021 2020 £ £ 161,759 144,013 4,205 3,481 2,285 1,916 |
|---|---|
| 168,248 149,410 |
|
| 12 11 |
6. TANGIBLE FIXED ASSETS
| Cost As at 1stApril 2020 Additions As at 31stMarch 2021 Depreciation As at 1stApril 2020 Charge for the period As at 31stMarch 2021 Net Book Value As at 31stMarch 2021 As at 31stMarch 2020 |
Property Assets under construction Plant and Machinery Total £ £ £ £ 294,585 927,816 30,079 1,252,480 - 22,634 - 22,634 |
|---|---|
| 294,585 950,450 30,079 1,275,113 |
|
| - - 24,944 24,944 - - 514 514 |
|
| - - 25,458 25,458 |
|
| 294,585 950,450 4,621 1,249,656 |
|
| 294,585 927,816 5,135 1,227,536 |
Page 17
Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2021
| 7.DEBTORS | ||||||
|---|---|---|---|---|---|---|
| 2021 | 2020 | |||||
| £ | £ | |||||
| Prepayments | - | 1,470 | ||||
| Trade debtors | 2,136 | - | ||||
| VAT Repayable | 3,586 | 21,601 | ||||
| Total | 5,722 | 23,070 | ||||
| 8.CREDITORS – Amounts | falling due within one year | |||||
| 2021 | 2020 | |||||
| £ | £ | |||||
| Trade creditors | 9,425 | 16,289 | ||||
| PAYE | 5,894 | 4,403 | ||||
| Accruals | 417 | 357 | ||||
| Mortgage & bank loan | 16,250 | 8,787 | ||||
| 31,987 | 29,837 | |||||
| 9.CREDITORS – Amounts | falling due after one year | |||||
| Mortgage & bank loan | 213,749 | 176,213 | ||||
| 213,749 | 176,213 | |||||
| 10. FUNDS | ||||||
| Balance at 1st April 2020 |
Incoming | Outgoing | Transfers | Balance at 31st March 2021 |
||
| £ | £ | £ | £ | £ | ||
| Unrestricted funds | ||||||
| General fund | 210,065 | 210,349 | (230,393) | (22,633) | 167,389 | |
| Restricted funds | ||||||
| BARK Appeal/Kennels | 927,817 | - | - | 22,633 | 950,450 | |
| HMRC CJRS Scheme | - | 21,529 | (21,529) | - | - | |
| 927,817 | 21,529 | (21,529) | 22,633 | 950,450 |
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Happy Landings Animal Rescue Centre
NOTES TO THE ACCOUNTS
For the year ended 31st March 2021
| 11.RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES | 11.RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES | 11.RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES |
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Net (outgoing)/incoming resources | (20,043) | 211,949 |
| Adjustments for: | ||
| Depreciation | 514 | 571 |
| (Increase)/decrease in debtors | 17,348 | 5,058 |
| Increase/(decrease) in creditors | (5,313) | (58,263) |
| Net Cash used in operating activities | (7,494) | 159,315 |
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Happy Landings Animal Rescue Centre
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 31st March 2021
| Incoming Resources Donations & Legacies Donations Trust Income Legacies Charitable Activities Boarding Income Adoptions Income CJRS Grants Investment Income Other Trading Activities Raffles/Fundraising Total Incoming Resources Expenditure On: Boarding Activities Printing & Stationery Advertising Support Costs Charitable Activities Animal Sundries & Cleaning Animal Feed & Bedding Animal Equipment Vet Expenses Support Costs |
Unrestricted Funds 2021 £ 148,585 4,250 32,438 16,290 7,901 - 23 862 |
Restricted Funds 2021 £ - - - - - 21,529 - - |
Total Funds 2021 £ 148,585 4,250 32,438 16,290 7,901 21,529 23 862 |
Total Funds 2020 £ 76,297 5,750 263,584 64,965 25,200 - 191 981 |
|---|---|---|---|---|
| 210,349 | 21,529 | 231,878 | 436,968 | |
| - 320 62,591 1,237 1,124 - 16,656 125,183 |
- - 6,459 - - - - 12,917 |
- 320 69,050 1,237 1,124 - 16,656 138,100 |
689 1,618 58,413 2,891 1,696 202 20,687 116,826 |
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Happy Landings Animal Rescue Centre
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 31st March 2021
| Business Management/Administration Accountancy Legal & Professional Fees Support Costs Support Costs Wages Rates & Water Insurance Interest Light & Heat Telephone Postage, Stationery & Printing Repairs & Maintenance Sundries Website Travel & Vehicle Costs Depreciation Allocation of Support Costs Total Resources Expended Net deficit/surplus |
Unrestricted Funds 2021 £ 1,728 689 20,864 146,719 6,771 13,281 2,180 11,962 1,356 477 21,693 488 1,021 2,177 514 (208,638) |
Restricted Funds 2021 £ - - 2,153 21,529 - - - - - - - - - - - (21,529) |
Total Funds 2021 £ 1,728 689 23,017 168,248 6,771 13,281 2,180 11,962 1,356 477 21,693 488 1,021 2,177 514 (230,167) |
Total Funds 2020 £ 1,844 682 19,471 149,410 1,840 5,200 3,639 9,748 1,538 2,309 14,227 2,752 144 3,333 571 (194,710) |
|---|---|---|---|---|
| 230,393 | 21,529 | 251,922 | 225,019 | |
| (20,043) | - | (20,043) | 211,949 |
Page 21