Charity r¢glstfatlon number 288473 THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Miss D Penfokl- Chairman r T Whttè- Tieasurer Mi K Runnacles Mrs H Quillish Mrs A Sparshott Mrs C Sykes Mrs J Yovng harity number 288473 Independent examlnèr Azets Audrt Serwcgs Suites B & D Burnham Yard Beaconsfièld Bucks United Kiftgdom HP9 2JH Bahkers CAF Bank Limited P.0. Box 289 West M311ing Kent Untied Kingdom ME194TA HSBC Bank PIC 1-2 Market Pla¢0 Wokingham Beikshire Untied KingdDm RG40 1AL National Savings PO Box 4087 Glasgow United Kingdom G58 1SB Soll¢lttsrs Clifton Ingram LLP Solicitors 22-24 Broad Street Wokingham Berkshire unrt KingdDTII RG40 1BA Inve$tfflent advisors Rathbone Inveslment Management Limited 159 New Bond Street London W1S2UD United Kingdom
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE CONTENTS Pagè Trustees, repo Independent 8xaminerfs report statement of financial artwities Balance sheet Notes to the financial ststements 7-15
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2022 The trus18e5 present theirannual report and finèncS8l ststoments fow kne year ended 31 Decernber 2022. The financlal statements have been prepared in accordance with the accounting policies set out in the note to the rinancial stslemenls ènd comply with the charity's governing documenl, the Charitiès Act 2011 and 'Accounling and Reporting by Charrties.. Slalement of Rocommended Practice apph'cable to charrties preparing theii accounts in aeeoidance with the Financial Reporting Sland8rd applicable in the UK and Republic of Ireland IFRS 1021. Objectivès and activitles The Diana Biimblecombé Animal Rescue Centra, fomierty known until the 26th April 2002 as thè Animal Roscue Group, Wokirtgham, w85 entered in the Central Register of Ch8rrt£8$ on 9th January 7984 as Registered Chality Number'.- 288473. The ChaTitYs addres$ 15 The Diana Britllblecornbe Animal Rèscue Centre, The Sanctuary. Nelsons Lan8, Hurst. Berkshire, RG10 ORR. Th8 Chalit$ current Constitution slate5 its aims anil objeelives to be-. la) the wovision of carè and shelter for animals that are stray, negl6cted OT are oth6M15e in need of essistance and the protection of animals from ill-usage, cruelty and suffering and Ibl the advancement of education of the public tn thè needs and proper care of animals. and there has been no ¢hange in these du¥ing the year. The trustees have paid due gard to guldan¢ts issued by the Charity Commission in deciding what activities the charity should undertake. Achievements and ptrformance Charitable activities DBARC has been slrwing to meet th& challenge5 of another atypical year as the charty adjusts to the ongoing changes in tho charity sector and the animal weltaro sector brought about by the pandemic. Over the past year, wè hav8 seen an increasing neeij ftrr the K)re specialised aspects of animal rescue. This has included more animals requiring veterinary carè, often being suirendered because their ownerg are struggling financially. S(MnetMngS this is as simple as animals who have not received standard roultne vaccination, or neutering, bul very frequently may also be animals requiring intensiva vètèrinary care fot ongoing conditions. or orthopaedre work. All ofthis is further complicated by an excp55 of demand over supply for veterinary appointments, which is a nationwde issue currèntly. All these factors inevitabty hava an impact on the finances of the chaiity, and also Impart upon oui iehoming rale as we have quite limited accomodalion. and once this is al fijll occupation we ai unable to accept further anim81s for rehoming. We are also seeing an increase in younger animals that were pèrhaps acquired duriny lockdown but no longer fit th a changed lifestyle or financial situation, and many of these are undei-sociab'sed in tha c858 of dogs, or evèn virtually vnhandled in the casa of cats or smal pels, which again presents a rehabilrt8tion requirement wior to rehoming. There has also bèan 8n intrease in animals coming into the r6seu8 centr& that have not been neutered, because Iheii former owners had intended to allow them to pioduce offspiing to Sell. but with thè rèduction in demand post-pandèmic and due lo the general economic silual'on, that is proving u¥tviabl? and tDey have no wsh lo retain the animal in que5tlon. DBARC has seen a largè increase in incoming kittens. nurling and pregnant female cats as a TesulL After three years of extremely limited fvnd raising opportunrties. the DBARC team have been acutety awar8 that the deplètion of res¢Nes has been considerable, and that every opportunrty must be taken to addrèss this. Considerable efforts hav8 been made in this aiea, bul limits.ng factors includo a shortage ol volunteer availability, and a less affluènt support Elase. The charity has limit8d any major exp6ndrture on the site to areas that eithar required repait or replacement, or that would enable maximization of fundraising adiwt1è5. and other projects have been PDStPDned until a more lavourable e¢onomÉe climate is achieved.
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Financial rèvlew The Tiustees have considered ils prud8nt to maintain gen&ral TesENe of £718,000 (2021.. £798.0001, to coveT operational &xpendrtuie 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 85 se6n in note 13 ol these financial statements. Income & Expenditurè Total income defNed from all sources totalled £242.15712021.. r273,0571. Th& income is predominantly made up of fundraising, donations and legacies. The legacies received in 2022 amounted to £27,968 compaied with £94,100 in 2021.Thè charty is always grateful for such generosity from our supporters. and is mindful that inco1 such Bs legacies is used to support the Charity in the reseuing and the rghomiTrg of abandoned and unwanted animals. Membership and Care Share generated income of £46,331 and ts in lin8 with the income Teceived In 2021 whtch wa5 £42,736. Our supporters fundraising activities wer& also significanuy reduced during 2022 as a continuin9 direct consequence of the COVID pandemic. Fundraising incomg decieased to £48,327 in 2022, compared to £53,434 in 2021. It is hoped that this income stream can grow in 2023 as we are fortunate to have a vèry dedicated gioup of supporters. Totsl expèndituTe in 2022 was £369,134 12021.. £329,785). The Tnajor expenditure araas continue lo be veterinary fees and staff wage5, representing a combined total of 64% of the annual èxpenditure. Wag8s & salaries for the small number of staff amployed by th9 ¢hairty increased lo £97.16212021.' £e4.7321. Income & Expenditure {¢ontÈnuèdl Vèterinary costs were £139,107 (2021.- £108,366) and Yefl8cts the increase in anitnals being recewed aft¥r the pandemic and the extent of their complex tnedical issues that neèd to be treated prior to adoption. Sf(e services costs were £42,294 in the year cornpad to £36,137 in 2021. Whilst site maintenancg ¢osts were £5.02712021= £4,071). Depreciation was £47.511 in the yeaf compared to £56.021 in 2021. Overall. thè Charity had a nel defficil of £150,555 in Ihe y88r compared lo £38,569 in 2021 partly due to the loss on investments of £18.287 and thè decreasg in total incom8 with an thctaase in total expgnditure12021'. gain of £21,719). Princlpal fvnding source8 The Ch81ity is entirely dependent upon voluntary donations and receives no Govemment funding wf(h the exception of th& Gift Aid augmèntation. Thè degree of fingncial support is markedly influenced by legacies, a form of exceptional income Ihat variès significantly fiom period to period, bul which is invariably used to assist both opèrational requirements and facilitate the needs of caprtal expekndiiure. Investment policy Thère is not restriction upon the Charity'5 investm8nt policy and the strategy is detemiined by the Twstees. The present strategy ¢ontthuès to be distribution of available of funds b8lw88n dep.osit a¢cour!ts and listed inveslmenls. Such listed inv6Stments are plac6d in low to medium risk within 8 dThiarsified rtFolio."1hÈiebY Spreading our potential risk further. The share investments have gerated a dmdend income of £10,063 in the year12021'. £10.1901 whilst inteiest income of £29312021". £5261 has been generated through the National Savings and CAF Bank investments. Th poor inteiest eatned on our National Saving5 and CAF Bank accounts 15 fleCtIv of the low inteie5t rates offared to Ihg rnarkel and although olher options have been looked at th¢ Trustees arè reluctant to commit to large sums of cash lo longer tèmi her rest beaiing accounts as the charity's cash reserve5 aro req¢Jired for tha day to day management Df thé charity and capital inVeStnI.
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2022 Risk assessment The trustees has assessad the major risks to which the charity 55 exp08ed. and are satisfi6d that systéms are in place to rnitigate exposure lo the major risks. The Truste8s have assessed the major rtsks to which the charity is expos, and are satfsffied that systems are in place to mrtigate exposure to the major risks. Economic factofs and Govemmenl policies continue lo ¢reale challenges for thè Ch8rity. The impact of the COVID pandemic eased off in 2022. structSsre. governance antl management The trustees who served during the year and up to the dale of signature ofthe financial ststements wer8." Miss D Peufold- Chairman Mr T White- Treasurèr Mi K Runna¢les Mrs H Quilltsh Mrs A Sparshott Mrs C Sykes Mrs J Young Ms P Short (Resigned 13 October 20221 The Charity's Trustees, who jointly seNe as The Executive CDmtnittee of the Charity, are all unpald volunteers. They are recruitèd from the Charitys supporteis and aT& formally elected at an 8nttu81 general meeting lo sewve for a maximum term of three years_ Retiring trustees may offer th6mselves for immediate re*fection at the apptopriale annual general meeting. The Executive CDmmitteg has the authority to co-opt addth.onal members to fill any mid-term vacanciès that may exist, but any such co-optsd members must thèn seek formal election al the next anfiual general meeting. No extèmal peison 01 ldY has the authority to appobnt trustees or members of thg Executwe Cow#))ittee. The Chatity owns the freghold of its main operational prop&rty at The Sanctuary, Nèlsons Lane. Hurst, Berkshire, RG10 ORR and that property is h&ld on beh81fofthe Charity by The Offla1 Custodian for Charitiès. Future Liabilities Each of the TTuslees has confirmed that there is no informafr.on or liabib'ty of which thèy ara awÈre which FS Felevant to the fabrK of these Accounts. but of which the Independent Examiner is unaware. They have furthei confirmed that they have takèn appropriate steps to Klenlify such relevant information and to establish that the Independent examiners are aware of all relevant information The trustees, repDrt was approved by the Board of Trustees. Miss D Ponfold- Chabrman Dated-.
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE I report to thè ITUStees on my examination of the financbal statem8nts of The Diana Biimblecombe Animal Rescue Centre Ilhe charity) foT the year ended 31 Decembèr 2022. R¢sponsibilitles and basis of report As the trustees of the charity you are responsible for the preparation of the financial statomenls in accordancè with the requirèments of the Chaiitiès Act 2011 (thè 2011 Acti. I report in respect of my examination of the charty's financial st8tements ¢a¥ried out under section 145 of the 2011 Act. In cairying out my examin8tion I have followed all the applicabl8 Directions given by thè Charity Commission under section 145(5llbl of the 2011 A¢t. Independent èxamlngr's Statement Your attention is drawn to thè fact that the charity has prePad financial Statements in accordance with Accout)ting and Reporting by CharItS prèparing their aeeounls In accoTdanc6 with the Financial Reporting Standard applic8bl6 in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities. Statement of Recommgnded Practice issued on 1 April 2CIOS which is i¥ferred to in the extant r8guktions but ha5 now been withdrawn. l understand that this has beèn done in order for financial ststem6nts to provtde a true and fair vtew in aOrdanCe with GenèrallyAccepted Accounting Practice effedwe for reporting periods b89inning on or after 1 JanuBry 2015. I have completed my examination. I confiim that nts mattets hav& comtr lo my attention in connection with the exaEnination gtving me cause to bèliève that in any material respect". accounling records were not kept in respect of the charsty as iequirgd by sèction 130 of the 2011 Art or Ihe financial slatements do not accord with thosè records", or the financial ststernents do not comply with the applicable rèquirements concerning the form and Content of accounts Set out in th8 Charities (Accounts and Reports) ReguLgtion5 2008 olherthan any requiremÈnt that the accounts give a true and fair view which is not a wwTratter considered as part of an ind¢pendent èxamination. I hav8 no concerns and havè come acr055 no Othor matteTS in connedion with th8 ex8mination ts) which attèntion should be drawn in this report in order lo en8bl& a propel understanding of Ihe financial stst6ments to bè reached. Christopher Nlsbet FCA Azets Audlt ServiGes Suites B & D Buinham Yard Beaconsfield Bucks HP9 2JH United Kingdom 0311112023
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022 Unrestrict4d Re5trthd fvnds nd 2022 2022 Total Unrestrieted Restrlcted fvnds fund8 2021 2021 Total 2022 2021 Income fro Donations and legacies Ch8ritable activities Fundraising ineom Investments 137,161 46,331 48,327 10,356 137.161 46,331 48,327 10,356 166,171 42,736 53,434 10.716 166,171 42.736 53,434 1 D.716 Totsl income 242,175 242,175 273,Cl57 273,057 Ex ure on: Fundraising and publicity 5,329 5.329 3.560 3,560 Ch8 lea ities charitab ExpÈnflitUTe 363,547 567 364,114 329,228 557 329.785 Total charltabl¢ expendlture 363,547 567 364.114 329,228 557 329,785 Total expendtture 368,876 567 369.443 332.788 557 333.345 Net g8inslllossesl on investments 11 118,2871 {18,287 21,719 21,719 Net expendlture for the yearl Net movement in funds {144.9881 15671 1145.5551 138,0121 15571 {38,5691 Fund balancas 8t 1 January 2022 1,447.661 9.225 1,456.886 1,485,673 9,782 1,49s,455 Fund ba]aRce$ at 31 Dec•mber 2022 1.302,673 8,658 1,311,331 7.447,661 9.225 1,456.886 The statement of financial actwities incfudes all gains and losses recognised in the year. All In¢ome and expendilura derive from continuing activitles.
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE BALANCE SHEET AS AT31 DECEMBER 2022 2022 2021 Notes Flxed assets Tangible assets Investments 12 13 558.691 717.930 806.203 798,250 1,276,621 1,404.453 Curiènt a83etS Stock5 Debtors Cash at bank Ènd in hand 15 16 6,869 19.09g 12.738 5.259 15,248 52,151 38,706 72,658 Creditors- amounts falling due wSthln one year 18 (3,9961 120,2251 Net curlent assets 34,710 52,433 Total •ssets less current liabltieS 9.311,331 1,456,886 Income funds Restricted funds Unrestricted funds 8.658 1.302,673 9.225 1,447.661 1,311,331 1,458.886 The financial statements were appro by th8 Trustees on ......-.. Iss D Penfold- Chairma MrTom Whrte- Toasurer
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Accountlng pollcies Charlty information The Diana Brimbl&comb8 Animal Ro$¢ue Centre. formerly known until tho 26th April 2002 as th6 Animal Rescue Group, Wokingham, wa5 entered in the Central Registèr ol Charities on 9th January 1984 as Regist8ied ChaTty Number... 288473. 1.1 Accountlng convention Thè fin8n¢ial statements ofth8 charity, whieh is a pvblic benefit entity tsnder FRS 102, have bèen prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charih"Ès'. Statement of Recommended Piactice applicable to charilias preparing their accounts in accoidance with the Financial Reporting Standard applicablè in the UK and Republic ol Irelahd IFRS 1021 leffechve 1 J8nuary 20191, Financial Reporting Standard 102 'The Financial Reporting Standard applicablo in the UK and Republic of Ireland, and tho Charitlos Act 2011 The financigl statemènts are prepar6d in sterling, which is the fvnctlOll81 currency of the charity. Monetary anTh)unts in these financial slatem8nts are rounded to the nearest £. The financial statemènts have been prepared under the hlslorical c05t convention. The pmcipal accounting policiès adopted are sel out below. The charity has t8ken advantsge of the following disclosure exemption in pTaring these fin8n¢ial statements, as permitted by FRS 1tr2'The Financial Reporting Standard applicable in th8 UK and Republic of Ireland" the requirements of Section 7 Statament of Cash Flows. 1.2 Golng concèrn Al thè tirt78 of approving tha financial statemonts, tha trustees have a reasonable expect8ts.on that thè ¢harity has adequate r6sources tc continue in operational Èxistence lor the ftsreseeable future. Thus the trusteès ¢onlinuè to adopt the going concein basis of a¢¢ounting in preparin9 th8 financial statements. 1.3 Charitable fund$ Unrèstricted funds arè available lof use at th8 discrelKJn of the trustees in furtheranfie of their charrtable obj&ctiv85. Restricted funds are subiect"19' 5pecifrrctthditions by donors as to how they may bb used. The purposes and Usès of the restricted funds are set out in th8 notes to the financi81 stalem6nts. Endowment fvnds are 5ubi6ct to specific conditions by donors that the capttal musl bè maintained by the charfty. 1.4 Income IncDm8 is recognised when the charity is16gally entitled to it after any perfonxance condtti.ons have bèèn mgt. the amounts can be measur8d reh'ably, and il is probable that incomè wll be received. Cash donations are rècognised on receipt. Other donations 8re recogntsed onts Ihe charity has been notified of the donation, unless perfomiance conditions iequire deferral of the amount_ Income tax recoverable in relalion to donations received under Gift Atd or deeds of covenant is recognised at the tlme of the donation. Legaci85 are re¢ognised on receipt or oth&15? if the charity has been nolifi$d of an impending disth"btstion. the amount 1$ known, and receipt Is expected_ If the amount is nol known, th6 18gacy is Ir&aled as a ¢ontingenl asset.
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Accounting pollcles Icontlnuedl 1.5 Expenditu Liabilities are rocognised as expendrture as soon as therè is a legal or constructive obligation committing the charity to that expenditure, it Is prDbable that a transler of economic benefits will b6 required in settlement and the afftuutit of the obligètion can be measurÈd reliably. Expenditure is accounted for on an acciuals basis 8nd has been classified under headings that aggTegate all cost ielated lo the catègory. Where CDSt5 cannot be direcuy attiibLrted lo particular headings they have been allocated to activities on a basis consistent with the use of resourc8S. The costs of generating fund$ Include fund raising costs, trading costs and investmèn* management charges. Chaiilable activiltes relatè to running the animal res¢utr centre. Governance c051s include costs of th8 preparation and indèpendent examinatM)n of statutory accounts, bank charges and'cost ol any legal Advice to trustees on governance or constitutional matters. 1.6 Tangible fixed assets Tangible fixed assets inrtially measured at eost and subsequently measured at cost or valuation. net of depreuation and any impaimenl losses. Depreciation is rècognised $0 as to wrf(e off the cost OT valuation of assets less theii residual values overtheir useful lives on the following bas85: Freehold land and buildings Plant 8nd èquipment Plant and equipm8nt Motoi vehiclas steol portable units over 40 years 25% reducing balance- monthly basis over 20 years 25% reducing balance- monthly basis ovèr 20 years The gain or k)ss arising on the di%pos81 of an asset is determined as the difference bèlweerE the sale proceeds and the carrying value of the asset. and is recognised in the statèment of tinancial actNilies. 1.7 ""Fixed as¥et Inve>tment8 Fixed asset investments ale initFally measured at tran58Ction prtce èxduding tiansaction costs. and are subsequently measured at fair value at èÈch repor(ing dale. Changes in fair value are recognised in net incomellexpendilurel-forthe year. Tr8nsaction Costs are expensq(Las incurred. The investments in the accounts relate 19 listed investments held through common investment funds. Nation81 Savings Bank and CafGold deposil accounts_ Interest on the inveslments in comnion invesbnent fund5. Nallonal Savings 8nd CafGold Is accounted for on an accrued basi8. All gains and Ios5e5 are taken to the ststemènt of financial 8¢trtIeS as ari8e. Realised 9ains and Ioss8S on invèstments ale calculated on the diffgr8ne8 balween sales proceeds and opèning bookvalue_ 1.8 Impalrment of Ilxed 4s8ets At each reporting ond dale, th8 charity Temews the carryiny amounts of its tangible 8s$6ts to determine whether thèrè is any indication that those assets have suffered an impairmènt loss. If any such indical#)n exists. the recoverable amount of the asset is estimatèd hi order to determine the èxtant of the impaimènt loss lif any).
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Accountlng policies Icontlnuedl 1.9 stocks Stocks are slated at the lower of c08t and estimatèd sellrng price less costs lo complet6 and seu. Stock is compiised of animal fÈ8d, v8teiinary materials and purchased go¢)d5 for resale al lairs and bazaars. Nel realisable value is the estsmated sèlling prtcè less all estimatsd c6sls of completion and costs to be incurred in m8rk8ting, selling and distiibution. 1.10 Cash and cash equlvalents Cash and cash èqvivalents include cash in hand, deposits hèrd at call wilh.banks, other short-teim liquid investments with original maturities of three months or less. and bank overdiafts. Bank OVeTdrafts are shown th borrowings in currènt 118biltli88. 1.11 Retiremènt benerrts Payments lo (fefined contribution retiTrment benefft schemes are charged as an 8xp&nse as thay f811 due. Donatlons and legacies Unrestricted Unrestrictod funds fun¢Js 2022 2021 Donations and gifts Legacies reeewab16 Coron8Mrus Job Retention S¢heme 109.193 27.968 70,453 94.100 1,618 137.161 166.171 Charitable activities Charltable Charltable Income Income 2022 2021 Careshare fee5 Membership fees Other incoma 7,375 3,741 35,215 8,815 4, 164 29,757 46.331 42,736
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Fundraising Income Unrestrlcted UnrestrictÈd funds funds 2022 2021 Fundraising èvents 48.327 53,434 Investments Unrestricted Unrestiicled funds funds 2022 2021 Income from h.stod investments Interest receivable 10,063 293 10.190 526 10,356 10.716 Raising funds Unrestrlcted un$tried funds fvnds 2022 2021 Fundraisin and ubSicit Stsgillg lundraising events Fundraising agents 2,008 3.321 305 3.255 Fundraising Bnd publOcSty 5.329 3.560 5,329 3.560 10-
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Charltable activities Charitable Charitable Expenditure Expèndlture 2022 2021 Staff costs Depreciation and impairm6nt Incoming animal costs Veterinary fees Animal welf8fé GeneRI exper•ses MairrtenaBce Site services Trustees IndeMnY insuranca Bank charges Professional fees othei ¢haiitabl& expendilure 92,162 47,511 6,176 139,107 16,255 7.842 5.027 42,294 2.443 2.261 396 2,640 84.732 56.C121 6,269 108,366 15,453 11,931 4,071 36,137 1,744 2,251 810 2.000 364.114 329,785 364,114 329.785 Analysi¥ by fund Unrestricted funds Restricted funds 363.547 567 9,228 557 364,114 329,785 Independent Examlner Fees payabl& fvrthe independent examinatitsn were £2,64012021 = £2,0001- F8es were also paid in resp8ct of payroll SerwS of £3(2021 .' £8101 Tru8teeB None of the trustees lor any p8rsons connected with them) receSved any MUneration or benefits from the charty durtng thè yèar. The charity purchased trustses indemnty insuranc8 of £2,44312021.' £1,744) in th& y&ar.
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 10 Employees Thé average monthly number of employees during the yearwBS'. 2022 Number 2021 Number Centre management staff Animal care assista¥Jts Total Employment co¥ls 2022 2021 W&gos and salari88 Social secuTty eosts Olh8r p6nsion costs 88,768 1,633 1,761 81.110 1.590 2,032 92,162 84.732 Thefe were no employees whose annual remuneration was more than £60,000. 11 Net galn51{losses) on invÈstments Unrestrlcted Unrestrietéd funds funds 2022 2021 Gainllloss) on sale of inve51m&nt portfolio 118,2871 21,719 12-
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 12 Tgngible flxed a55ets FrÈehDlrl land ond buildings Plant atMI MotorvehiclE¥ Steel portable equipment units Total Cost At 1 January 2022 643,e49 296,937 34.941 69.354 1,044.881 At 31 Decembèr 2022 643,649 296.937 34.941 69.354 1,044.881 Depreolation and Impalrment At 1 January 2022 Dépreciation charged ift th6 year 204.052 11,091 162,961 29,875 21,316 3,078 50,349 3.468 438,678 47,512 At 37 December 2022 215, 143 192.836 24.394 53,817 488.1go Carrylng amount At 31 December 2022 428.5t 104.101 10,547 15,537 558,691 At 31 December 2021 439,597 133,976 13,625 19,5 606.203 13 Fixed asset Invèstments Sh4 portfolio CAF Gold account National Saving account Total Cost or valuatlon At 1 January 2022 AdditionslDispo581s ValuatK>n changes Interest received anagement fee 403,420 243,274 169.213) 151,556 16 798.250 169,1491 118,2871 10.437 13,3211 118,2871 10,063 13,3211 374 At 31 OecembeT 2D22 391,923 174.435 151,572 717,930 Impairment At 1 January 2022 & 31 December2022 Carrylng amount At 31 December 2022 391.923 174,435 151.572 717,93D At 31 December 2021 403,420 243.274 151.556 798,250 13-
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 14 Financial I$tMonts 2022 2021 Carrying ayftount of financial assets Instruments measured at fair value through profit or loss 391,923 403,420 15 Stocks 2022 2021 Stocks 6,869 5.259 16 Debtors 2022 2021 Amounts falllng due wlthln one year: other debtors Prepayménts and accrued income 1 $,7g9 3,300 11.440 3.808 19,099 1 5,248 17 Loans and overdrafts 2022 2021 Bank overdrafts 1.981 16.302 Payable within onè yèar 1,981 16,302 18 Creditors: amounts falling due with*n one year 2022 2021 Notes Bank overdrafts other taxation and 50¢ial secuity Accruals and deferred Incom8 17 1.981 15,0001 7,015 16.302 3,996 20,225 10 Retlrement benerrt Schèmes Doltned contributton s¢hem88 The charity operates 8 dèfin¢d contrtbution pension schevne for 811 qualifying 8mployees. The assets of the schèmè are held separately from those of thè charity in an independently administèred fund. The charge lo profit c¢r Ios5 in respect of defined contribution schemes was £1,761 {2021- £2,032). 14-
THE DIANA BRIMBLECOMBE ANIMAL RESCUE CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022 Restrlcted fuThds TheTe was no receipt of restricted funds in 2022. I2021- none) 21 Analysls tsf net assets belween fund$ Unrestrlcted Restricted funds funds 2022 2022 Total Unr&Strtd R6slricl funds Tunds 2021 2021 Tot81 2022 2021 Fund baFances al 31 Oecembei 2022 ar8 represented by= Tangible assets Inv8stmgnts urrgnt asse1(li8blliIiesI 550.032 717,930 34.710 8.659 558.691 717.930 34.710 596.978 798,250 52,433 9,225 606.203 798,25D 52,433 1,302.672 8,659 1,311,331 1.447,661 0.225 1,456,886 The restricted funds balances include the not book valve of restsicted retsined funds al the year end after deducting depreciation for thè yèar amounting to £56612021." £5561 in the year. 22 Related party transaGtlons There were no disc105able related partytransactions durN)g tha yè8r12027 - non81. 15-