OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

Charity Number:

287194

Happy Landings Animal Rescue Centre

Report of the trustees and unaudited financial statements for the Year ended 31st March 2022

Happy Landings Animal Rescue Centre

Year ended 31st March 2022

CONTENTS PAGE
Legal and Administrative Details 3
Examiners’ Report 4 - 5
Report of the Trustees -
Statement of Financial Activities 6
Balance Sheet 7
Statement of Cash flows 8
Notes to the Financial Statements 9 - 13
Detailed Statement of Financial Activities 14 - 15
(does not form part of the statutory financial statements)

Happy Landings Animal Rescue Centre

Year ended 31st March 2022

CHARITY NUMBER 287194
PRINCIPLE ADDRESS Pye Hill
Pylle
Somerset
BA4 6TG
TRUSTEES Annabelle Walter
Anthony Barnes (resigned 01/11/2021)
Tricia Matthews (resigned 07/12/2021)
Nina Harris
David Sargeant (resigned 18/01/2022)
Karen Watkins
Clare Chapman (resigned 28/02/2022)
Adam Lee
Nicola Bulbeck
Jane Bennett Appointed 15/03/2022
Annalisa Checchi Appointed 17/11/2020
Karol Rutkowski Appointed 23/09/2022
Amanda Chambers Appointed 15/03/2022
INDEPENDENT EXAMINER Mr M Dampier FMAAT
1 Manship Green
Shepton Mallet
Somerset
BA4 5RL
SOLICITORS Messrs Bartlett, Gooding & Weelen
65 High Street
Shepton Mallet
Somerset

Page 3

Happy Landings Animal Rescue Centre

Year ended 31st March 2022

INDEPENDENT EXAMINERS REPORT

I report on the accounts of Happy Landings Animal Rescue Centre for the year ended 31st March 2022, which are set out on pages 6 to 15.

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

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mr M Dampier 1 Manship Green Shepton Mallet BA4 5RL Date: 30 November 2022

Page 5

Happy Landings Animal Rescue Centre

STATEMENT OF FINANCIAL ACTIVITIES Year ended 31st March 2022

Note
Incoming Resources
Donation & Legacies
1
Charitable Activities
Boarding Income
Adoptions Income
Other Trading Activities
Raffles/Fundraising
Investment Income
2
Other Income
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
2022
£
174,618
43,984
20,030
51
6
3,494
242,183
74,648
168,607
27,146		 Restricted
Funds
2022
£
0
0
0
0
0
4,279
4,279
1,284
2,567
428		 Total
Funds
2022
£
174,618
43,984
20,030
51
6
7,773
246,462
75,932
171,174
27,574		 Total
Funds
2021
£
185,273
16,290
7,901
862
23
21,529
231,878
69,370
157,117
25,434
270,401 4,279 274,680 251,921
(28,218)
167,388
950,450		 0
950,450
(950,450)		 (28,218)
1,117,838
0		 (20,043)
1,137,882
0
1,089,620 0 1,089,620 1,117,838

The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

Page 6

Happy Landings Animal Rescue Centre

BALANCE SHEET

As at 31st March 2022

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		 2022
2021
£
£
1,249,195
1,249,656
6,340
6,340
1,255,535
1,255,996
2,816
5,722
63,351
101,856
66,167
107,578
(26,958)
(31,987)
39,209
75,591
(205,123)
(213,749)
1,089,621
1,117,838
1,089,621
167,388
0
950,450
1,089,621
1,117,838

The financial statements were approved by the Board of Trustees:

and were signed on its behalf by:

…………………………………………..

Ms Nicola Bulbeck Chair Date:

Page 7

Happy Landings Animal Rescue Centre

STATEMENT OF CASHFLOWS

For the Year Ended 31st March 2022
Note
Cash used in Operating Activities
11
Cash Flows from financing activities:
Bounceback Loan Proceeds
Mortgage Capital repaid
Bounceback Loan 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		 2022
2021
£
£
(29,879)
(7,494)
0
50,000
(6,957)
(5,000)
(1,669)
0
0 (22,634)
(38,505)
14,872
101,856
86,984
63,351
101,856

Page 8

Happy Landings Animal Rescue Centre

NOTES TO THE ACCOUNTS

For the year ended 31st March 2022

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, 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 9

Happy Landings Animal Rescue Centre

NOTES TO THE ACCOUNTS

For the year ended 31st March 2022

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

1. DONATIONS AND LEGACIES

Donations
Income from Trusts
Legacies		 Unrestricted
Restricted
Total
Total
2022
2022
2022
2021
£
£
£
£
78,317
0
78,317
148,585
0
0
0
4,250
96,301
0
96,301
32,438
174,618
0
174,618
185,273

2. INVESTMENT INCOME

2. INVESTMENT INCOME
Interest Received
Dividends Received		 2022
2021
£
£
6
23
0
0
6
23

3. GOVERNANCE COSTS

Accountancy
Legal and Professional
Support Costs		 2022
2021
£
£
1,588
1,728
1,200
689
24,358
23,017
27,146
25,434

Page 10

Happy Landings Animal Rescue Centre

NOTES TO THE ACCOUNTS

For the year ended 31st March 2022

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 year		 2022
2021
£
£
180,513
161,759
8,150
4,205
2,303
2,285
190,966
168,249
10
12

6. TANGIBLE FIXED ASSETS

Cost
As at 1st April 2021
Additions
As at 31 March 2022
Depreciation
As at 1st April 2021
Charge for the period
As at 31 March 2022
Net Book Value
As at 31 March 2022
As at 31 March 2021		 Property
Kennel Block
Plant &
Machinery
Total
£
£
£
£
294,585
950,450
30,079
1,275,114
0
0
0
0
294,585
950,450
30,079
1,275,114
0
0
25,458
25,458
0
0
462
462
0
0
25,919
25,919
294,585
950,450
4,160
1,249,195
294,585
950,450
4,621
1,249,656

Page 11

Happy Landings Animal Rescue Centre

NOTES TO THE ACCOUNTS

For the year ended 31st March 2022 For the year ended 31st March 2022
7. DEBTORS
2022 2021
£ £
Prepayments 300 0
Trade debtors (2,284) 2,136
VAT Repayable 4,800 3,586
Total 2,816 5,722
8. CREDITORS – AMOUNTS FALLING DUE WITHIN ONE
YEAR
2022 2021
£ £
Trade Creditors 7,321 9,425
PAYE 2,187 5,894
Accruals 1,200 417
Mortgage & bank loan 16,250 16,250
Total 26,958 3,1987
9. CREDITORS – AMOUNTS FALLING DUE AFTER ONE
YEAR
2022 2021
Mortgage & bank loan 205,123 213,749
Total 205,123 213,749
10. FUNDS
Balance at Balance at
1st April Incoming Outgoing Transfers 31st March
2021 2022
£ £ £ £ £
Unrestricted funds
General fund 167,389 242,183 (270,401) 950,450 1,089,621
Restricted funds
BARK Appeal/
Kennels/furlough 950,450 4,279 (4,279) (950,450) 0

Page 12

Happy Landings Animal Rescue Centre

NOTES TO THE ACCOUNTS

For the year ended 31st March 2022

11. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net -Outgoing/incoming resources
Adjustments for:
Depreciation
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net Cash used in operating activities		 2022
2021
£
£
(28,218)
(20,043)
462
514
2,906
17,348
(5,029)
(5,313)
(29,879)
(7,494)

Page 13

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
Vet Expenses
Support Costs		 Unrestricted
Funds
Restrict
ed
Funds
Total
Funds
Total
Funds
2022
2022
2022
2021
£
£
£
£
78,317
0
78,317
148,585
0
0
0
4,250
96,301
0
96,301
32,438
43,984
0
43,984
16,290
20,030
0
20,030
7,901
0
4,279
4,279
21,529
6
0
6
23
3,545
0
3,545
862
242,183
4,279
246,462
231,878
1,129
0
1,129
0
446
0
446
320
73,073
1,284
74,357
69,050
2,437
0
2,437
1,237
1,732
0
1,732
1,124
18,292
0
18,292
16,656
146,146
2,567
148,713
138,100

Business Management/Administration

Page 14

Happy Landings Animal Rescue Centre

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 31st March 2021

Accountancy
Legal & Professional
Support
Support Costs
Wages
Rates & Water
Insurance
Interest
Light & Heat
Telephone
Postage, Stationery & Printing
Repairs & Maintenance
Subscriptions
Sundries
Website
Travel & Vehicle Costs
Depreciation
Allocation of Support Costs
Total Resources Expended
Net deficit/surplus		 1,588
0
1,588
1,728
1,200
0
1,200
689
24,358
428
24,786
23,017
190,966
4,279
195,245
168,248
696
0
696
6,771
5,646
0
5,646
13,281
7,831
0
7,831
2,180
9,437
0
9,437
11,962
2,022
0
2,022
1,356
62
0
62
477
21,424
0
21,424
21,693
1,440
0
1,440
0
992
0
992
488
104
0
104
1,021
2,494
0
2,494
2,177
462
0
462
514
(243,576)
(4,279)
(247,855)
(230,167)
270,401
4,279
274,680
251,922
(28,218)
0
(28,218)
(20,043)

Page 15