**Charity registration number 288473**
# **THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2021**
**THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Miss D Penfold - Chairman|
|---|---|
||Mr T White - Treasurer|
||Mr K Runnacles|
||Mrs H Quillish|
||Mrs A Sparshott|
||Mrs C Sykes|
||Mrs J Young|
||Ms P Short|
|**Charity number**|288473|
|**Independent examiner**|Azets Audit Services|
||Suites B & D|
||Burnham Yard|
||Beaconsfield|
||Bucks|
||HP9 2JH|
|**Bankers**|CAF Bank Limited|
||P.O. Box 289|
||West Malling|
||Kent|
||United Kingdom|
||ME19 4TA|
||HSBC Bank Plc|
||1-2 Market Place|
||Wokingham|
||Berkshire|
||United Kingdom|
||RG40 1AL|
||National Savings|
||PO Box 4087|
||Glasgow|
||United Kingdom|
||G58 1SB|
|**Solicitors**|Clifton Ingram LLP Solicitors|
||22-24 Broad Street|
||Wokingham|
||Berkshire|
||United Kingdom|
||RG40 1BA|
|**Investment advisors**|Rathbone Investment Management Limited|
||159 New Bond Street|
||London|
||W1S 2UD|
||United Kingdom|
## **THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8 - 16|
## **THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
The trustees present their annual report and financial statements for the year ended 31 December 2021.
The financial statements have been prepared in accordance with the accounting policies set out in the note to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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 (FRS 102).
## **Objectives and activities**
The Diana Brimblecombe Animal Rescue Centre, formerly known until the 26th April 2002 as the Animal Rescue Group, Wokingham, was entered in the Central Register of Charities on 9th January 1984 as Registered Charity Number:- 288473.
The Charity's address is The Diana Brimblecombe Animal Rescue Centre, The Sanctuary, Nelsons Lane, Hurst, Berkshire, RG10 0RR.
The Charity's current Constitution states its aims and objectives to be:
(a) the provision of care and shelter for animals that are stray, neglected or are otherwise in need of assistance and the protection of animals from ill-usage, cruelty and suffering and
(b) the advancement of education of the public in the needs and proper care of animals. and there has been no change in these during the year.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## **Achievements and performance**
## **Charitable activities**
202 1 proved to be a year of challenge for all. For DBARC, it was a very difficult year due to the problems presented by the pandemic, and the necessity to ensure the safety and welfare of the animals in our care, which inevitably depends on the ability of our team to care for them.
An early decision was made that it would be prudent to limit the access to the Centre to the minimum number of people consistent with operational needs. Initially this included the "standing down "of all volunteers, and operating a "closed gates" policy for the general public. Other measures taken from time to time included splitting the staff into two teams who did not meet in order to build in a fallback situation should self isolation become necessary. The Government's Job Retention Scheme was utilised to furlough some staff members at differing times which also had a cost-saving benefit, and this was further enhanced by reducing the staffing levels overall. This was particularly pertinent in the prevailing and worsening economic climate for the charity.
As the pandemic continued, and lockdown measures were in place at varying levels. it became increasingly difficult to rehome animals, and totally impossible to carry out any fundraising that involved contact with people in any way. /this had a serious impact on our finances. We were often in a situation where animals were in residence for longer periods, sometimes due to the simple inability to conduct rehoming in a lockdown, and more often because while the national demand for "lockdown pets" escalated, those that required rescue help were typically those with serious problems that required long term and often costly Veterinary attention before they could be offered for adoption. However, due to the dedication and diligence of our small team, we were able to ensure that all the animals that came into our care received the very best of attention, and whenever Government guidelines permitted the process, we were able to successfully rehome, adapting our methods and processes accordingly.
- 1 -
## **THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **Charitable activities (continued)**
Some of the methods forced upon us by the pandemic have proved so successful operationally that they will remain permanently in place. Our rehoming process has been changed drastically, and this has proved to be of great benefit to the welfare of our animals while at the Centre, and to the experience for adopters, so will remain in place. The practice of operating the Centre largely behind closed gates, with access by appointment only, enables a much more efficient and flexible use of staff time, meaning that we will be able to sustain a lower staffing level than pre-pandemic. Some online fundraising, whilst still in it's infancy, is gaining momentum and has great potential. However, it is essential that more traditional fundraising and external activities are resumed when it is possible to do so.
The Centre has a new cattery, completed during 202 1 and replacing the old cattery which had become unusable. It has not increased capacity but has markedly increased the standard of welfare for the cats in our care. Other facilities at the Centre have been maintained and restored, whilst any more major projects have not been progressed due to the necessity to conserve funds where possible, and the impossibility of expanding any activities.
## **Financial review**
The Trustees have considered its prudent to maintain general reserve of £798,000 (2020: £770,000), to cover operational expenditure if all forms of income were to cease and also future planned capital expenditure. The reserve funds are held in cash investments and a share portfolio as seen in note 13 of these financial statements.
## **Income & Expenditure**
Total income derived from all sources totalled £27 3 , 057 (2020: £298,253). The income is predominantly made up of fundraising, donations and legacies.
The legacies received in 2021 amounted to £94,100 compared with £85,947 in 2020.The charity is always grateful for such generosity from our supporters, and is mindful that income such as legacies is used to support the Charity in the rescuing and the rehoming of abandoned and unwanted animals.
Membership and Care Share generated income of £42,736 and is in line with the income received in 2020 which was £42,947. Personal donations continued to decrease to £32,358 in the year compared to £45,962 in 2020 with lower adoption income reflecting our reduced rehoming as a result of the pandemic.
Our supporters fundraising activities were also significantly reduced during 202 1 as a direct consequence of the COVID pandemic. Fundraising income decreased to £53,434 in 2021, compared to £69,113 in 2020. It is hoped that this income stream can grow in 2022 as we are fortunate to have a very dedicated group of supporters.
Total expenditure in 2021 was £3 29 , 785 (2020: £316,177). The major expenditure areas continue to be veterinary fees and staff wages, representing a combined total of 66% of the annual expenditure.
Wages & salaries for the small number of staff employed by the charity decreased to £8 4 , 732 (2020: £97,467) and is due to the redundancy of a few staff.
- 2 -
## **THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **Income & Expenditure (continued)**
Veterinary costs were £108,366 (2020: £193,338) and reflects the decrease in animals being received due the pandemic and the extent of their complex medical issues that need to be treated prior to adoption in 2021.
Site services costs were £36,137 in the year compared to £39,397 in 2020. Whilst site maintenance costs were £4,071 (2020: £3,428).
Depreciation was £ 56 , 021 in the year compared to £45,160 in 2020. The increase in depreciation was due to
capital expenditure purchased throughout the year.
Capital expenditure amounted to £7,142 (2020:£78,736) and related to the purchase of plant and equipment in July. Similarly a van was purchased on January 2021 for £16,811.
Overall, the Charity had a net loss of £ 38 , 569 in the year compared to £51,226 in 2020 partly due to the fluctuations in the gain on investments of £21,719 (2020: loss of £29,792).
## **Principal funding sources**
The Charity is entirely dependent upon voluntary donations and receives no Government funding with the exception of the Gift Aid augmentation and Coronavirus Job Retention Scheme . The degree of financial support is markedly influenced by legacies, a form of exceptional income that varies significantly from period to period, but which is invariably used to assist both operational requirements and facilitate the needs of capital expenditure.
## **Investment policy**
There is not restriction upon the Charity’s investment policy and the strategy is determined by the Trustees. The present strategy continues to be distribution of available of funds between deposit accounts and listed investments. Such listed investments are placed in low to medium risk within a diversified portfolio, thereby spreading our potential risk further.
The share investments have generated a dividend income of £10,190 in the year (20 20 : £11,798) whilst interest income of £526 (2020: £1,298) has been generated through the National Savings and CAF Bank investments. The poor interest earned on our National Savings and CAF Bank accounts is reflective of the low interest rates offered to the market, and although other options have been looked at the Trustees are reluctant to commit to large sums of cash to longer term higher interest bearing accounts as the charity’s cash reserves are required for the day to day management of the charity and capital investment.
The Charity’s share portfolio has in creased in 2021 to £403,420 compared with a valuation of £374,766 in 20 20 . This equates to an increase of 7. 8 % in the year.
## **Risk assessment**
The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
- 3 -
## **THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Economic factors and Government policies continue to create challenges for the Charity. 2021 was significantly impacted by the COVID pandemic, and this level of disruption is expected to ease off in 2022.
However, the Trustees are confident the Charity can weather the storm through prudent management and sufficient cash reserves.
Future plans for the Centre include a complete replacement of the Rabbit Care Facility and of the Isolation Cattery, with costs for both projects being substantially covered by a specific bequest to the Charity.
Future plans for the Centre include a complete replacement of the Rabbit Care Facility and of the Isolation Cattery, with costs for both projects being substantially covered by a specific bequest to the Charity.
## **Structure, governance and management**
The trustees who served during the year and up to the date of signature of the financial statements were: Miss D Penfold - Chairman
Mr T White - Treasurer Mr K Runnacles Mrs H Quillish Mrs A Sparshott Mrs C Sykes Mrs J Young Ms P Short
The Charity's Trustees, who jointly serve as The Executive Committee of the Charity, are all unpaid volunteers. They are recruited from the Charity's supporters and are formally elected at an annual general meeting to serve for a maximum term of three years. Retiring trustees may offer themselves for immediate reelection at the appropriate annual general meeting. The Executive Committee has the authority to co-opt additional members to fill any mid-term vacancies that may exist, but any such co-opted members must then seek formal election at the next annual general meeting. No external person or body has the authority to appoint trustees or members of the Executive Committee.
The Charity owns the freehold of its main operational property at The Sanctuary, Nelsons Lane, Hurst, Berkshire, RG10 0RR and that property is held on behalf of the Charity by The Official Custodian for Charities.
## **Future Liabilities**
Each of the Trustees has confirmed that there is no information or liability of which they are aware which is relevant to the fabric of these Accounts, but of which the Independent Examiner is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the Independent examiners are aware of all relevant information
The trustees' r eport was approved by the Board of Trustees.
.............................. Miss D Penfold - Chairman
Dated: .........................
- 4 -
## **THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
I report to the trustees on my examination of the financial statements of The Diana Brimblecombe Animal Rescue Centre (the charity) for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
## **Stephen Grant FCA**
## **Azets Audit Services**
Suites B & D Burnham Yard Beaconsfield Bucks HP9 2JH
18 October 2022 Dated: .........................
- 5 -
## **THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2021**
**2021**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**2**
166,171
-
Charitable activities
**3**
42,736
-
Fundraising income
**4**
53,434
-
Investments
**5**
10,716
-
**Total income**
273,057
-
**Expenditure on:**
Raising funds
Fundraising and
publicity
**6**
3,560
-
Charitable activities
Charitable Expenditur e
**7**
329,228
557
**Total charitable expenditure**
329,228
557
**Total expenditure**
332,788
557
Net gains/(losses) on
investments
**11**
21,719
-
**Net expenditure for the year/**
**Net movement in funds**
(38,012)
(557)
Fund balances at 1 January
2021
1,485,673
9,782
**Fund balances at 31**
**December 2021**
1,447,661
9,225|**Total Unrestricted**
**Restricted**
**funds**
**funds**
**2021**
**2020**
**2020**
**£**
**£**
**£**
166,171
167,097
6,000
42,736
42,947
-
53,434
69,113
-
10,716
13,096
-
273,057
292,253
6,000
3,560
3,510
-
329,785
315,890
287
329,785
315,890
287
333,345
319,400
287
21,719
(29,792)
-
(38,569)
(56,939)
5,713
1,495,455
1,542,612
4,069
1,456,886
1,485,673
9,782|**Total**
**2020**
**£**
173,097
42,947
69,113
13,096
298,253
3,510
316,177
316,177
319,687
(29,792)
(51,226)
1,546,681
1,495,455|
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 6 -
## **THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **BALANCE SHEET**
## _**AS AT 31 DECEMBER 2021**_
|**2021**
**Notes**
**£**
**£**
**Fixed assets**
Tangible assets
**12**
606,203
Investments
**13**
798,250
1,404,453
**Current assets**
Stocks
**15**
5,259
Debtors
**16**
15,248
Cash at bank and in hand
52,151
72,658
**Creditors: amounts falling due within**
**one year**
**18**
(20,225)
Net current assets
52,433
**Total assets less current liabilities**
1,456,886
**Income funds**
Restricted funds
**20**
9,225
Unrestricted funds
1,447,661
1,456,886
The financial statements were approved by the Trustees on .........................
..............................
..............................
Miss D Penfold - Chairman
Mr Tom White - Treasurer|**2020**
**£**
**£**
638,271
770,314
1,408,585
6,366
5,415
83,908
95,689
(8,819)
86,870
1,495,455
9,782
1,485,673
1,495,455|
|---|---|
- 7 -
**THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **1 Accounting policies**
## **Charity information**
The Diana Brimblecombe Animal Rescue Centre, formerly known until the 26th April 2002 as the Animal Rescue Group, Wokingham, was entered in the Central Register of Charities on 9th January 1984 as Registered Charity Number:- 288473.
## **1.1 Accounting convention**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 201 9 )', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011
The financial statements are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 8 -
**THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **1 Accounting policies**
**(Continued)**
## **1.5 Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
The costs of generating funds include fund raising costs, trading costs and investment management charges.
Charitable activities relate to running the animal rescue centre.
Governance costs include costs of the preparation and independent examination of statutory accounts, bank charges and cost of any legal advice to trustees on governance or constitutional matters.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings over 40 years Plant and equipment 25% reducing balance Motor vehicles 25% reducing balance Steel portable units over 20 years
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities .
## **1.7 Fixed asset investments**
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year . Transaction costs are expensed as incurred.
The investments in the accounts relate to listed investments held through common investment funds, National Savings Bank and CafGold deposit accounts.
Interest on the investments in common investment funds, National Savings and CafGold is accounted for on an accrued basis.
All gains and losses are taken to the statement of financial activities as they arise. Realised gains and losses on investments are calculated on the difference between sales proceeds and opening book value.
## **1.8 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .
- 9 -
## **THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **1 Accounting policies**
## **(Continued)**
## **1.9 Stocks**
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell . Stock is comprised of animal feed, veterinary materials and purchased goods for resale at fairs and bazaars .
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
## **1.10 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.11 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Donations and legacies**
|**Unrestricted**Unrestricted
Restricted
**funds**
funds
funds
**2021**
2020
2020
**£**
£
£
Donations and gifts
70,453
72,669
-
Legacies receivable
94,100
85,947
-
Coronavirus Job Retention Scheme
1,618
8,481
6,000
166,171
167,097
6,000|Total
2020
£
72,669
85,947
14,481
173,097|
|---|---|
## **3 Charitable activities**
||**Charitable**|**Charitable**|
|---|---|---|
||**Income**|**Income**|
||**2021**|**2020**|
||**£**|**£**|
|CareShare fees|8,815|9,907|
|Membership fees|4,164|4,495|
|Other income|29,757|28,545|
||42,736|42,947|
- 10 -
## **THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **4 Fundraising income**
|**5**
**6**|**Unrestricted**Unrestricted
**funds**
funds
**2021**
2020
**£**
£
Fundraising events
53,434
69,113
**Investments**
**Unrestricted**Unrestricted
**funds**
funds
**2021**
2020
**£**
£
Income from listed investments
10,190
11,798
Interest receivable
526
1,298
10,716
13,096
**Raising funds**
**Unrestricted**Unrestricted
**funds**
funds
**2021**
2020
**£**
£
Fundraising and publicity
Staging fundraising events
305
472
Fundraising agents
3,255
3,038
Fundraising and publicity
3,560
3,510
3,560
3,510|
|---|---|
- 11 -
**THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **7 Charitable activities**
||**Charitable**|
**Charitable**|
|---|---|---|
||**Expenditur e**|
**Expenditur e**|
||**2021**|
**2020**|
||**£**|
**£**|
|Staff costs|84,732|
97,467|
|Depreciation and impairment|56,021|
45,160|
|Incoming animal costs|6,269|
7,619|
|Veterinary fees|108,366|
93,338|
|Animal welfare|15,453|
14,755|
|General expenses|11,931|
9,222|
|Maintenance|4,071|
3,428|
|Site services|36,137|
39,397|
|Trustees indemnity insurance|1,744|
1,128|
|Bank charges|2,251|
2,065|
|Professional fees|810|
750|
|Other charitable expenditure|2,000|
1,848|
||329,785|
316,177|
||329,785|
316,177|
|**Analysis by fund**|||
|Unrestricted funds|329,228|
315,890|
|Restricted funds|557|
287|
||329,785|
316,177|
## **8 Independent Examiner**
Fees payable for the independent examination were £2,000(2020 : £1,848). Fees were also paid in respect of payroll services of £810 (2020 : £750)
## **9 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. The charity purchased trustees indemnity insurance of £1,744 (2020: £1,128) in the year.
- 12 -
## **THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **10 Employees**
The average monthly number of employees during the year was:
|The average monthly number of employees during the|year was:||
|---|---|---|
||**2021**|**2020**|
||**Number**|**Number**|
|Centre management staff|1|1|
|Animal care assistants|4|5|
|Total|5|6|
|**Employment costs**|**2021**|**2020**|
||**£**|**£**|
|Wages and salaries|81,110|93,301|
|Social security costs|1,590|1,829|
|Other pension costs|2,032|2,337|
||84,732|97,467|
There were no employees whose annual remuneration was more than £60,000.
## **11 Net gains/(losses) on investments**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2021**|2020|
||**£**|£|
|Gain/(loss) on sale of investment portfolio|21,719|(29,792)|
- 13 -
## **THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **12 Tangible fixed assets**
|**Freehold land**
**and buildings**
**£**
**Cost**
At 1 January 2021
643,649
Additions
-
At 31 December 2021
643,649
**Depreciation and impairment**
At 1 January 2021
192,961
Depreciation charged in the year
11,091
At 31 December 2021
204,052
**Carrying amount**
At 31 December 2021
439,597
At 31 December 2020
450,688|**Plant and**
**equipment**
**Motor vehicles Steel portable**
**units**
**£**
**£**
**£**
289,795
18,130
69,354
7,142
16,811
-
296,937
34,941
69,354
125,462
17,354
46,880
37,499
3,962
3,469
162,961
21,316
50,349
133,976
13,625
19,005
164,333
776
22,474|**Total**
**£**
1,020,928
23,953
1,044,881
382,657
56,021
438,678
606,203
638,271|
|---|---|---|
## **13 Fixed asset investments**
|**Share**
**portfolio**
**CAF Gold**
**Account**
**£**
**£**
**Cost or valuation**
At 1 January 2021
374,766
245,075
Additions/Disposals
9,232
(1,827)
Valuation changes
21,719
-
Interest received
2,285
26
Management fee
(4,582)
-
At 31 December 2021
403,420
243,274
**Carrying amount**
At 31 December 2021
403,420
243,274
At 31 December 2020
374,766
245,075
**14**
**Financial instruments**
**Carrying amount of financial assets**
Instruments measured at fair value through profit or loss|**Savings**
**Account**
**£**
150,473
1,083
-
-
-
151,556
151,556
150,473
**2021**
**£**
403,420|**Total**
**£**
770,314
8,488
21,719
2,311
(4,582)
798,250
798,250
770,314
**2020**
**£**
374,766|
|---|---|---|
- 14 -
## **THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
|**15**
**Stocks**
Stocks
**16**
**Debtors**
**Amounts falling due within one year:**
Other debtors
Prepayments and accrued income
**17**
**Loans and overdrafts**
Bank overdrafts
Payable within one year
**18**
**Creditors: amounts falling due within one year**
**Notes**
Bank overdrafts
**17**
Accruals and deferred income|**2021**
**£**
5,259
**2021**
**£**
11,440
3,808
15,248
**2021**
**£**
16,302
16,302
**2021**
**£**
16,302
3,923
20,225|**2020**
**£**
6,366
**2020**
**£**
1,583
3,832
5,415
**2020**
**£**
6,334
6,334
**2020**
**£**
6,334
2,485
8,819|
|---|---|---|
## **19 Retirement benefit schemes**
## **Defined contribution schemes**
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The charge to profit or loss in respect of defined contribution schemes was £2,032 (2020 - £2,337).
- 15 -
## **THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2021**_
## **20 Restricted funds**
There was no receipt of restricted funds in 2021. (2020: two separate donations which were specifically for animal buildings. The increase in 2020 resulted from a grant from Channel 4 Live towards the completion of Cattery. The fund is depreciated annually.)
Further expenditure on the buildings will not be capitalised, but will be written off to the income and expenditure account, as the expenditure arises.
## **21 Analysis of net assets between funds**
|**Unrestricted**
**funds**
**Restricted**
**funds**
**2021**
**2021**
**£**
**£**
Fund balances at 31
December 2021 are
represented by:
Tangible assets
606,203
-
Investments
798,250
-
Current assets/
(liabilities)
52,433
-
1,456,886
-|**Total**Unrestricted
funds
**2021**
2020
**£**
£
606,203
628,489
798,250
770,314
52,433
86,870
1,456,886
1,485,673|Restricted
funds
2020
£
9,782
-
-
9,782|Total
2020
£
638,271
770,314
86,870
1,495,455|
|---|---|---|---|
## **22 Related party transactions**
There were no disclosable related party transactions during the year (2020 - none) .
- 16 -