## **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**<br>**Incoming Resources**<br>Donations & Legacies<br>1<br>**Charitable Activities**<br>Boarding Income<br>Adoptions Income<br>Other Income<br>**Other Trading Activities**<br>Raffles/Fundraising<br>Investment Income<br>2<br>**Total Incoming Resources**<br>**Resources Expended**<br>Boarding activities<br>Charitable activities<br>Governance costs<br>3<br>**Total Resources Expended**<br>Net (outgoing)/incoming resources<br>Total funds brought forward<br>Balance transfers<br>**Total funds carried forward**|**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>185,273<br>16,290<br>7,901<br>-<br>862<br>23|**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>-<br>-<br>21,529<br>-<br>-|**Total**<br>**Funds**<br>**2021**<br>**£**<br>185,273<br>16,290<br>7,901<br>21,529<br>862<br>23|**Total Funds**<br>**2020**<br>**£**<br>345,630<br>64,965<br>25,200<br>-<br>981<br>191|
|---|---|---|---|---|
||210,349|21,529|231,878|436,968|
||62,912<br>144,200<br>23,281|6,459<br>12,917<br>2,153|69,370<br>157,117<br>25,434|60,720<br>142,302<br>21,997|
||230,393|21,529|251,922|225,019|
||(20,043)<br>210,065<br>(22,633)|-<br>927,817<br>22,633|(20,043)<br>1,137,882<br>-|211,949<br>925,932<br>-|
||**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**<br>**FIXED ASSETS**<br>Tangible Assets<br>6<br>Investments<br>**CURRENT ASSETS**<br>Debtors<br>7<br>Cash at Bank<br>**CREDITORS**<br>Amounts falling due within one year<br>8<br>**NET CURRENT ASSETS**<br>**CREDITORS**<br>Amounts falling due after one year<br>9<br>**NET ASSETS**<br>**FUNDS**<br>10<br>Unrestricted Funds<br>Restricted Funds<br>**TOTAL FUNDS**|**2021**<br>**£**<br>1,249,656<br>6,340|**2020**<br>**£**<br>1,227,536<br>6,340|
||1,255,996<br>5,722<br>101,856|1,233,876<br>23,070<br>86,984|
||107,578<br>(31,987)|110,054<br>(29,837)|
||75,591<br>(213,749)|80,217<br>(176,213)|
||**1,117,838**|**1,137,881**|
||167,388<br>950,450|210,065<br>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**<br>**Cash Used in Operating Activities**<br>11<br>**Cash Flows from financing activities:**<br>Bounceback Loan proceeds<br>Mortgage Capital repaid<br>**Cash Flows from investing activities:**<br>Investments in assets under construction<br>**Change in cash & cash equivalents in the year**<br>Cash & cash equivalents at the beginning of the year<br>**Cash & cash equivalents at the end of the year**|**2021**<br>**2020**<br>**£**<br>**£**<br>(7,494)<br>159,315<br>50,000<br>185,000<br>(5,000)<br>-<br>(22,634)<br>(369,870)<br>14,872<br>(25,555)<br>86,984<br>112,539<br>**101,856**<br>**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<br>Income from Trusts<br>Legacies<br>**2.INVESTMENT INCOME**<br>Interest Received<br>Dividends Received<br>**3.GOVERNANCE COSTS**<br>Accountancy<br>Legal and Professional Fees<br>Support Costs|**Unrestricted**<br>**Restricted**<br>**Total**<br>**Total**<br>**2021**<br>**2021**<br>**2021**<br>**2020**<br>**£**<br>**£**<br>**£**<br>**£**<br>148,585<br>-<br>148,585<br>76,297<br>4,250<br>-<br>4,250<br>5,750<br>32,438<br>-<br>32,438<br>263,584|**Unrestricted**<br>**Restricted**<br>**Total**<br>**Total**<br>**2021**<br>**2021**<br>**2021**<br>**2020**<br>**£**<br>**£**<br>**£**<br>**£**<br>148,585<br>-<br>148,585<br>76,297<br>4,250<br>-<br>4,250<br>5,750<br>32,438<br>-<br>32,438<br>263,584|
|---|---|---|
||185,273<br>-|<br>185,273<br>345,630|
|||**2021**<br>**2020**<br>**£**<br>**£**<br>23<br>104<br>-<br>87|
|||23<br>191|
|||**Total**<br>**Total**<br>**2021**<br>**2020**<br>**£**<br>**£**<br>1,728<br>1,844<br>689<br>682<br>23,017<br>19,471|
|||25,434<br>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<br>Employers National Insurance<br>Pension<br>Average number of FTE employees in the year|**2021**<br>**2020**<br>**£**<br>**£**<br>161,759<br>144,013<br>4,205<br>3,481<br>2,285<br>1,916|
|---|---|
||168,248<br>149,410|
|||
||12<br>11|



## **6. TANGIBLE FIXED ASSETS** 

|**Cost**<br>As at 1stApril 2020<br>Additions<br>As at 31stMarch 2021<br>**Depreciation**<br>As at 1stApril 2020<br>Charge for the period<br>As at 31stMarch 2021<br>**Net Book Value**<br>As at 31stMarch 2021<br>As at 31stMarch 2020|**Property**<br>**Assets under**<br>**construction**<br>**Plant and**<br>**Machinery**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>294,585<br>927,816<br>30,079<br>1,252,480<br>-<br>22,634<br>-<br>22,634|
|---|---|
||294,585<br>950,450<br>30,079<br>1,275,113|
||-<br>-<br>24,944<br>24,944<br>-<br>-<br>514<br>514|
||-<br>-<br>25,458<br>25,458|
||294,585<br>950,450<br>4,621<br>1,249,656|
||294,585<br>927,816<br>5,135<br>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**<br>**April 2020**|**Incoming**|**Outgoing**||**Transfers**|**Balance at**<br>**31st March**<br>**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**<br>**Donations & Legacies**<br>Donations<br>Trust Income<br>Legacies<br>**Charitable Activities**<br>Boarding Income<br>Adoptions Income<br>**CJRS Grants**<br>**Investment Income**<br>**Other Trading Activities**<br>Raffles/Fundraising<br>**Total Incoming Resources**<br>**Expenditure On:**<br>**Boarding Activities**<br>Printing & Stationery<br>Advertising<br>Support Costs<br>**Charitable Activities**<br>Animal Sundries & Cleaning<br>Animal Feed & Bedding<br>Animal Equipment<br>Vet Expenses<br>Support Costs|**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>148,585<br>4,250<br>32,438<br>16,290<br>7,901<br>-<br>23<br>862|**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>21,529<br>-<br>-|**Total**<br>**Funds**<br>**2021**<br>**£**<br>148,585<br>4,250<br>32,438<br>16,290<br>7,901<br>21,529<br>23<br>862|**Total**<br>**Funds**<br>**2020**<br>**£**<br>76,297<br>5,750<br>263,584<br>64,965<br>25,200<br>-<br>191<br>981|
|---|---|---|---|---|
||**210,349**|**21,529**|**231,878**|**436,968**|
||-<br>320<br>62,591<br>1,237<br>1,124<br>-<br>16,656<br>125,183|-<br>-<br>6,459<br>-<br>-<br>-<br>-<br>12,917|-<br>320<br>69,050<br>1,237<br>1,124<br>-<br>16,656<br>138,100|689<br>1,618<br>58,413<br>2,891<br>1,696<br>202<br>20,687<br>116,826|



Page 20 



## **Happy Landings Animal Rescue Centre** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** 

## **For the year ended 31st March 2021** 

|**Business Management/Administration**<br>Accountancy<br>Legal & Professional Fees<br>Support Costs<br>**Support Costs**<br>Wages<br>Rates & Water<br>Insurance<br>Interest<br>Light & Heat<br>Telephone<br>Postage, Stationery & Printing<br>Repairs & Maintenance<br>Sundries<br>Website<br>Travel & Vehicle Costs<br>Depreciation<br>Allocation of Support Costs<br>**Total Resources Expended**<br>**Net deficit/surplus**|**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>1,728<br>689<br>20,864<br>146,719<br>6,771<br>13,281<br>2,180<br>11,962<br>1,356<br>477<br>21,693<br>488<br>1,021<br>2,177<br>514<br>(208,638)|**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>-<br>2,153<br>21,529<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(21,529)|**Total**<br>**Funds**<br>**2021**<br>**£**<br>1,728<br>689<br>23,017<br>168,248<br>6,771<br>13,281<br>2,180<br>11,962<br>1,356<br>477<br>21,693<br>488<br>1,021<br>2,177<br>514<br>(230,167)|**Total**<br>**Funds**<br>**2020**<br>**£**<br>1,844<br>682<br>19,471<br>149,410<br>1,840<br>5,200<br>3,639<br>9,748<br>1,538<br>2,309<br>14,227<br>2,752<br>144<br>3,333<br>571<br>(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**<br>**Incoming Resources**<br>Donations & Legacies<br>1<br>**Charitable Activities**<br>Boarding Income<br>Adoptions Income<br>Other Income<br>**Other Trading Activities**<br>Raffles/Fundraising<br>Investment Income<br>2<br>**Total Incoming Resources**<br>**Resources Expended**<br>Boarding activities<br>Charitable activities<br>Governance costs<br>3<br>**Total Resources Expended**<br>Net (outgoing)/incoming resources<br>Total funds brought forward<br>Balance transfers<br>**Total funds carried forward**|**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>185,273<br>16,290<br>7,901<br>-<br>862<br>23|**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>-<br>-<br>21,529<br>-<br>-|**Total**<br>**Funds**<br>**2021**<br>**£**<br>185,273<br>16,290<br>7,901<br>21,529<br>862<br>23|**Total Funds**<br>**2020**<br>**£**<br>345,630<br>64,965<br>25,200<br>-<br>981<br>191|
|---|---|---|---|---|
||210,349|21,529|231,878|436,968|
||62,912<br>144,200<br>23,281|6,459<br>12,917<br>2,153|69,370<br>157,117<br>25,434|60,720<br>142,302<br>21,997|
||230,393|21,529|251,922|225,019|
||(20,043)<br>210,065<br>(22,633)|-<br>927,817<br>22,633|(20,043)<br>1,137,882<br>-|211,949<br>925,932<br>-|
||**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**<br>**FIXED ASSETS**<br>Tangible Assets<br>6<br>Investments<br>**CURRENT ASSETS**<br>Debtors<br>7<br>Cash at Bank<br>**CREDITORS**<br>Amounts falling due within one year<br>8<br>**NET CURRENT ASSETS**<br>**CREDITORS**<br>Amounts falling due after one year<br>9<br>**NET ASSETS**<br>**FUNDS**<br>10<br>Unrestricted Funds<br>Restricted Funds<br>**TOTAL FUNDS**|**2021**<br>**£**<br>1,249,656<br>6,340|**2020**<br>**£**<br>1,227,536<br>6,340|
||1,255,996<br>5,722<br>101,856|1,233,876<br>23,070<br>86,984|
||107,578<br>(31,987)|110,054<br>(29,837)|
||75,591<br>(213,749)|80,217<br>(176,213)|
||**1,117,838**|**1,137,881**|
||167,388<br>950,450|210,065<br>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**<br>**Cash Used in Operating Activities**<br>11<br>**Cash Flows from financing activities:**<br>Bounceback Loan proceeds<br>Mortgage Capital repaid<br>**Cash Flows from investing activities:**<br>Investments in assets under construction<br>**Change in cash & cash equivalents in the year**<br>Cash & cash equivalents at the beginning of the year<br>**Cash & cash equivalents at the end of the year**|**2021**<br>**2020**<br>**£**<br>**£**<br>(7,494)<br>159,315<br>50,000<br>185,000<br>(5,000)<br>-<br>(22,634)<br>(369,870)<br>14,872<br>(25,555)<br>86,984<br>112,539<br>**101,856**<br>**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<br>Income from Trusts<br>Legacies<br>**2.INVESTMENT INCOME**<br>Interest Received<br>Dividends Received<br>**3.GOVERNANCE COSTS**<br>Accountancy<br>Legal and Professional Fees<br>Support Costs|**Unrestricted**<br>**Restricted**<br>**Total**<br>**Total**<br>**2021**<br>**2021**<br>**2021**<br>**2020**<br>**£**<br>**£**<br>**£**<br>**£**<br>148,585<br>-<br>148,585<br>76,297<br>4,250<br>-<br>4,250<br>5,750<br>32,438<br>-<br>32,438<br>263,584|**Unrestricted**<br>**Restricted**<br>**Total**<br>**Total**<br>**2021**<br>**2021**<br>**2021**<br>**2020**<br>**£**<br>**£**<br>**£**<br>**£**<br>148,585<br>-<br>148,585<br>76,297<br>4,250<br>-<br>4,250<br>5,750<br>32,438<br>-<br>32,438<br>263,584|
|---|---|---|
||185,273<br>-|<br>185,273<br>345,630|
|||**2021**<br>**2020**<br>**£**<br>**£**<br>23<br>104<br>-<br>87|
|||23<br>191|
|||**Total**<br>**Total**<br>**2021**<br>**2020**<br>**£**<br>**£**<br>1,728<br>1,844<br>689<br>682<br>23,017<br>19,471|
|||25,434<br>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<br>Employers National Insurance<br>Pension<br>Average number of FTE employees in the year|**2021**<br>**2020**<br>**£**<br>**£**<br>161,759<br>144,013<br>4,205<br>3,481<br>2,285<br>1,916|
|---|---|
||168,248<br>149,410|
|||
||12<br>11|



## **6. TANGIBLE FIXED ASSETS** 

|**Cost**<br>As at 1stApril 2020<br>Additions<br>As at 31stMarch 2021<br>**Depreciation**<br>As at 1stApril 2020<br>Charge for the period<br>As at 31stMarch 2021<br>**Net Book Value**<br>As at 31stMarch 2021<br>As at 31stMarch 2020|**Property**<br>**Assets under**<br>**construction**<br>**Plant and**<br>**Machinery**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>294,585<br>927,816<br>30,079<br>1,252,480<br>-<br>22,634<br>-<br>22,634|
|---|---|
||294,585<br>950,450<br>30,079<br>1,275,113|
||-<br>-<br>24,944<br>24,944<br>-<br>-<br>514<br>514|
||-<br>-<br>25,458<br>25,458|
||294,585<br>950,450<br>4,621<br>1,249,656|
||294,585<br>927,816<br>5,135<br>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**<br>**April 2020**|**Incoming**|**Outgoing**||**Transfers**|**Balance at**<br>**31st March**<br>**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**<br>**Donations & Legacies**<br>Donations<br>Trust Income<br>Legacies<br>**Charitable Activities**<br>Boarding Income<br>Adoptions Income<br>**CJRS Grants**<br>**Investment Income**<br>**Other Trading Activities**<br>Raffles/Fundraising<br>**Total Incoming Resources**<br>**Expenditure On:**<br>**Boarding Activities**<br>Printing & Stationery<br>Advertising<br>Support Costs<br>**Charitable Activities**<br>Animal Sundries & Cleaning<br>Animal Feed & Bedding<br>Animal Equipment<br>Vet Expenses<br>Support Costs|**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>148,585<br>4,250<br>32,438<br>16,290<br>7,901<br>-<br>23<br>862|**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>21,529<br>-<br>-|**Total**<br>**Funds**<br>**2021**<br>**£**<br>148,585<br>4,250<br>32,438<br>16,290<br>7,901<br>21,529<br>23<br>862|**Total**<br>**Funds**<br>**2020**<br>**£**<br>76,297<br>5,750<br>263,584<br>64,965<br>25,200<br>-<br>191<br>981|
|---|---|---|---|---|
||**210,349**|**21,529**|**231,878**|**436,968**|
||-<br>320<br>62,591<br>1,237<br>1,124<br>-<br>16,656<br>125,183|-<br>-<br>6,459<br>-<br>-<br>-<br>-<br>12,917|-<br>320<br>69,050<br>1,237<br>1,124<br>-<br>16,656<br>138,100|689<br>1,618<br>58,413<br>2,891<br>1,696<br>202<br>20,687<br>116,826|



Page 20 



## **Happy Landings Animal Rescue Centre** 

## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** 

## **For the year ended 31st March 2021** 

|**Business Management/Administration**<br>Accountancy<br>Legal & Professional Fees<br>Support Costs<br>**Support Costs**<br>Wages<br>Rates & Water<br>Insurance<br>Interest<br>Light & Heat<br>Telephone<br>Postage, Stationery & Printing<br>Repairs & Maintenance<br>Sundries<br>Website<br>Travel & Vehicle Costs<br>Depreciation<br>Allocation of Support Costs<br>**Total Resources Expended**<br>**Net deficit/surplus**|**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>1,728<br>689<br>20,864<br>146,719<br>6,771<br>13,281<br>2,180<br>11,962<br>1,356<br>477<br>21,693<br>488<br>1,021<br>2,177<br>514<br>(208,638)|**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>-<br>2,153<br>21,529<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(21,529)|**Total**<br>**Funds**<br>**2021**<br>**£**<br>1,728<br>689<br>23,017<br>168,248<br>6,771<br>13,281<br>2,180<br>11,962<br>1,356<br>477<br>21,693<br>488<br>1,021<br>2,177<br>514<br>(230,167)|**Total**<br>**Funds**<br>**2020**<br>**£**<br>1,844<br>682<br>19,471<br>149,410<br>1,840<br>5,200<br>3,639<br>9,748<br>1,538<br>2,309<br>14,227<br>2,752<br>144<br>3,333<br>571<br>(194,710)|
|---|---|---|---|---|
||**230,393**|**21,529**|**251,922**|**225,019**|
||||||
||**(20,043)**|**-**|**(20,043)**|**211,949**|



Page 21