## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
# **FOR THE YEAR ENDED 31ST DECEMBER 2021**
## **ANIMAL SAMARITANS**
## **CHARITY REGISTRATION NUMBER 295345**
Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF
## **ANIMAL SAMARITANS**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
||**Page**|
|---|---|
|**Legal and Administrative Information**|3|
|**Trustees' Report**|4 to 6|
|**Independent Examiner's Report on the Accounts**|7|
|**Statement of Financial Activities**|8|
|**Balance Sheet**|9|
|**Notes to the Accounts**|10 to 16|
## **ANIMAL SAMARITANS**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**CHARITY NUMBER** 295345 **WORKING NAMES** AN SAMS ANIMAL SAMARITAN TRUST **START OF FINANCIAL YEAR** 01 January 2021 **END OF FINANCIAL YEAR** 31 December 2021 **TRUSTEES AT 31 DECEMBER 2021** Mrs CF Bishop (Chairman) Mrs S J McLaughlin (Secretary) Mrs E Forster Resigned 31st May 2020 **SECRETARY** Mrs S J McLaughlin
## **SECRETARY**
The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument.
**GOVERNING INSTRUMENT** Trust deed dated 19th September 1986 amended 11 November 2002. **REGISTRATION DATE** 28 October 1986:Standard registration
## **OBJECTS**
(a) To rescue and provide care and shelter for unwanted, abandoned, neglected or ill-treated animals and to provide new homes for such animals wherever possible.
b) To assist owners of pets to meet veterinary fees where owners are unable to meet such fees.
**PRINCIPAL OFFICE** 76 Danson Crescent Welling Kent DA16 2AS **BANKERS** CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 45Q **INDEPENDENT EXAMINER** Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF
3
## **ANIMAL SAMARITANS**
## **TRUSTEES' REPORT**
## **FOR THE YEAR ENDED 31[ST] DECEMBER 2021**
The Trustees have pleasure in presenting their report together with the financial statements for the year ended 31 December 2021.
## **CHARITABLE OBJECTIVES FOR THE PUBLIC BENEFIT AND PRINCIPAL ACTIVITIES**
The objectives of the Charity are:
- to rescue and provide care and shelter for unwanted, abandoned, neglected and ill-treated animals;
- to provide new homes for such animals wherever possible; and
- to assist owners of pets to meet veterinary fees where owners are unable to meet such fees.
The Charity offers pet rescue and re-homing services, assistance with veterinary and food costs and a compassionate telephone bereavement service.
## **ORGANISATION**
The Trustees who served during the year are set out on page 3.
In accordance with the Trust Deed,
- The Trustees are appointed by existing Trustees;
- The number of Trustees should not be less than 3 nor more than 10.
The Trustees meet when necessary to consider achievements to date and future aims as well as review income and expenditure.
The principal address of the Charity is Welling, Kent.
## **FINANCIAL RESULTS AND FUTURE ACTIVITIES**
Total incoming resources amounted to £67,815 (2020: £178,536). Total expenditure amounted to £81,483 (2020: £44,218). A deficit resulted of £13,668 (2020 Excess: £159,054). Net profit on investments was £0 (2020: £25,226). When opening balances were taken into account, there are total funds of £659,605 (2020: £673,273) to carry forward.
## **INVESTMENT POLICY**
Any sums of cash at any time belonging to the Charity and not needed as a balance for working purposes shall be treated as capital and invested. The current investment is held in a Liontrust Sustainable Future Managed Account. The investments must be constantly monitored, and we have engaged an independent financial adviser for this purpose. Regular meetings are held between the Trustees and the Adviser to review the current investment portfolio and increase the amount invested, particularly if a legacy is received.
The Charity does not have any specific restricted funds.
## **RESERVES POLICY**
The Charity’s policy is to maintain as unrestricted funds, which are the free reserves of the Charity at a sufficient level to cover the direct charitable expenditure and governance costs. The current level of reserves will more than adequately cover foreseeable expenditure.
## **RISK MANAGEMENT**
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems are in place to mitigate our exposure to the major risks.
## **TRUSTEES RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS**
The law applicable to charities in England Wales requires Trustees to prepare financial statements for each financial year which give a true view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the Trustees follow best practice and:
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommend;
- prepare the financial statements on the going concern basis unless it is inappropriate to do so.
4
## **ANIMAL SAMARITANS**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2021**
## **RISK MANAGEMENT**
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems are in place to mitigate our exposure to the major risks.
## **TRUSTEES RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS**
The law applicable to charities in England Wales requires Trustees to prepare financial statements for each financial year which give a true view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the Trustees follow best practice and:
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommend;
- prepare the financial statements on the going concern basis unless it is inappropriate to do so.
The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Charity, and which enable them to ensure that the financial statements comply with the financial position of the Charity’s Trust Deed, the Charities Act 2011 and the Statement of Recommended Practice for Charities (SORP 2015). The Trustees are responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **ACTIVITIES DURING 2021**
The Cat and Rabbit Teams continued to work extremely hard to rescue and rehome cats and kittens and rabbits. The team also continued to assist with vet visits for members of the public who needed assistance.
Dog re-homing was not provided due to the complexity of finding the right person or people to co-ordinate the service. However, request from owners who require financial assistance with food and vets’ bills continued to be received and are considered sympathetically by the Trustees.
Throughout the year, requests from pet owners for assistance with the cost of pet food and veterinary bills were considered by the Trustees. Most were paid either partially or wholly depending on the type of treatment and the total cost.
There was an unprecedented increase in the number of pets being offered for re-homing as well as many others being abandoned, which resulted in increased expenditure on fostering expenses and vets’ fees.
Telephone bereavement counselling continued to be provided throughout the year, when requested.
## **FUTURE ACTIVITIES**
With the assistance of a Charity Law Solicitor – Mark Lewis of Lodders in Worcester - the Trustees have commenced a process to apply to transfer the Trust into a Charitable Incorporated Association. This will enable the Trustees to adjust the activities to better reflect what the Trust has the capacity to deliver. It also reduces the liability of Trustees which it is hoped will assist in attracting new Trustees. Mr Lewis will also assist the Trustees with other Governance matters.
The Trustees will actively continue to recruit new Trustees to ensure that the work of managing the Trust is more evenly spread.
A review of the documentation used by volunteers will continue. This will assist the Hon. Treasurer and the Trustees to ensure that all steps have been taken to ensure that the financial records are accurate and for the prevention of fraud and other irregularities.
## **TRUSTEES’ RESPONSIBILITES**
The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which presents a true and fair view of the state of affairs of the Charity and of the surplus of the Charity for that period. In preparing those financial statements the trustees are required to:
- **i)** Select suitable accounting policies and apply them consistently **ii)** Make judgements and estimates that are reasonable and prudent
**iii)** Prepare financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in existence.
5
## **ANIMAL SAMARITANS**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31[ST] DECEMBER 2021**
The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I approve the attached statement of financial activities and balance sheet and confirm that I have made available all information necessary for its preparation.
Approved by the Trustees on 24 October 2022
Signed on their behalf by Trustee Printed Name: Mrs Susan J McLaughlin
6
## **ANIMAL SAMARITANS**
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
Report to the trustees/ members of Animal Samaritans on the accounts for the year ended 31st December 2021.
## **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 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
- It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with 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 the 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:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF Date:
7
## **ANIMAL SAMARITANS**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021**
|**Notes**
**INCOMING RESOURCES**
Donations & Legacies
**3a**
Investment Income
**3b**
Other Income
**3c**
**TOTAL INCOMING RESOURCES**
**PAYMENTS**
Costs of Charitable Activities
**4a**
Costs of Generating Funds
**4c**
**RESOURCES EXPENDED**
**NET INCOMING/(OUTGOING) RESOURCES**
**TRANSFERS BETWEEN FUNDS**
**OTHER RECOGNISED GAINS/(LOSSES)**
Revaluation Gain/(Losses)
**5.1**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Balances Brought Forward
**BALANCES CARRIED FORWARD**|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2021**
**2020**
£
£
**£**
**£**
28,505
-
28,505
172,307
109
-
109
3,096
39,201
-
39,201
3,133|
|---|---|
||**67,815**
**-**
**67,815**
**178,536**|
||81,483
-
81,483
38,501
-
-
-
6,207|
||**81,483**
**-**
**81,483**
**44,708**|
|||
||**(13,668)**
**-**
**(13,668)**
**133,828**
-
-
-
-
25,226|
||**(13,668)**
**-**
**(13,668)**
**159,054**|
||673,273
-
673,273
514,219|
||**659,605**
**-**
**659,605**
**673,273**|
Movements on all reserves and all recognised gains and losses are shown above. All the organisation's operations are classed as continuing.
The notes form part of these financial statements, found on pages:10 to 16
8
## **ANIMAL SAMARITANS**
## **BALANCE SHEET**
## **AS AT 31 DECEMBER 2021**
|**Assets**
Notes
Tangible Assets
**2**
Investment Assets
**6**
**Current Assets**
Debtors & Prepayments
**8**
Cash at bank and in hand
**7**
**Total Current Assets**
**Creditors:**amounts falling due
**9**
within one year
**NET CURRENT ASSETS**
**TOTAL ASSETS**less current liabilities
**Creditors:**amounts falling due in more
than one year
**10**
**NET ASSETS**
**FUNDS OF THE CHARITY**
General Funds
Restricted funds
**5**
**TOTAL FUNDS**|Unrestricted
Fund
£
Restricted
Fund
£
**Total**
**31-Dec-21**
**£**
**Total**
**31-Dec-20**
**£**
-
-
-
-
309,080
-
309,080
275,226|
|---|---|
||309,080
-
309,080
275,226|
||3,060
-
3,060
3,060
359,953
-
359,953
397,587|
||**363,013**
**-**
**363,013**
**400,647**|
||12,489
-
12,489
2,600
350,525
-
350,525
398,047|
||**659,605**
**-**
**659,605**
**673,273**
-
-
-
-|
||**659,605**
**-**
**659,605**
**673,273**|
||659,605
-
-
659,605
-
-
673,273
-|
||**659,605**
**-**
**659,605**
**673,273**|
Approved by the Trustees on 24 October 2022
Signed on their behalf by Trustee
Printed Name: Mrs Susan McLaughlin
9
## **ANIMAL SAMARITANS**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
## **1. ACCOUNTING POLICIES**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year.
## **Basis of preparation:**
The Financial Statements have been prepared under the historical cost convention with the exception of investments which are included at market value. The Financial Statements have been prepared in accordance with the Statement of Recommended Practice for Charities (SORP 2005) and applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice and comply with the Charities Act 1993.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
## **Total income and Resources Expended**
Income which includes donations, legacies, subscriptions, animal adoption and other income falling within the Charity's activities is credited to the revenue account when the Charity is legally entitled to the income and the amount an be quantified with reasonable accuracy.
The value of services provided by volunteers in not incorporated into these financial statements.
Income Tax recoverable under the Gift Aid provisions on donations is allocated as income in the year to which it applies.
Resources expended are included in the year in which they are incurred.
The Charity is not registered for Value Added Tax and accordingly expenditure is shown gross of irrecoverable Value Added Tax and included in the year in which it is incurred.
## **Investment Income and Interest**
All interest is included when receivable.
## **Cost of Generating Funds**
Fundraising expenditure is included in the year in which it is incurred.
## **Charitable Activities**
Resources expended on charitable activities consist of expenditure incurred on the care and shelter of unwanted, abandoned, neglected or ill treated animals.
## **Governance Costs**
Governance costs represent administration costs incurred.
10
## **ANIMAL SAMARITANS**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
## **1. ACCOUNTING POLICIES (continued)**
## **Investments**
Investments are stated at market value at the balance sheet date. The Statement of Financial Activities includes the net gains and losses arising on revaluation throughout the year.
## **Tangible Fixed Assets**
Tangible fixed asset are stated at cost and depreciated at first year allowance and small pool rate.
Motor Vehicles 25% Computer Equipment 25% Plant & Equipment 25%
There has been no change to the accounting policies (Variation rules and methods of accounting) since last year.
This page does not form part of the statutory financial statements
11
## **ANIMAL SAMARITANS**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
## **2. TANGIBLE FIXED ASSETS**
|**Cost**
At 1 January 2021
Additions
At 31 December 2021
**Accumulated Depreciation**
At 1 January 2021
Charge for the Year
At 31 December 2021
**Net Book Value**
At 31 December 2021
At 1 January 2021|Motor Vehicles Computer
Equipment
Plant &
Equipment
**2021**
£
£
£
£
18,624
-
5,774
-
17,070
-
41,468
-|
|---|---|
||18,624
5,774
17,070
41,468|
||18,624
-
5,774
-
17,070
-
41,468
-|
||18,624
5,774
17,070
41,468|
|||
||**-**
**-**
**-**
**-**|
||-
-
-
-|
The annual commitments under non-cancelling operating leases and capital commitments are as follows:
31st December 2021 : None 31st December 2020 : None
This page does not form part of the statutory financial statements
12
## **ANIMAL SAMARITANS**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
|**FOR THE YEAR ENDED**|**31ST DECEMBER 2021**|
|---|---|
|**3. INCOMING RESOURCES**
**a) Voluntary Income**
Note
Donations and legacies
**b) Investment Income**
Interest Received
**c) Other Income**
Other income
Disposals Gain on Tangible assets
Revaluation gain on Investments (Incl. tangible assets)|Unrestricted
Restricted
**Total**
**Total**
Funds
£
Funds
£
**2021**
**£**
**2020**
**£**
28,505
-
28,505
172,307|
||**28,505**
**-**
**28,505**
**172,307**|
||109
-
109
3,096|
||**109**
**-**
**109**
**3,096**|
||5,347
-
5,347
1,133
-
33,854
-
-
-
33,854
2,000
-|
||**39,201**
**-**
**39,201**
**3,133**|
This page does not form part of the statutory financial statements
13
## **ANIMAL SAMARITANS**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021**
## **4. RESOURCES EXPENDED**
|Note
**a) Charitable Activities**
Advertising and Marketing
Animal Transportation
Bank Charges
Cattery supplies
Computer & Software
Direct costs Advertising and Marketing
General expenses
Insurance
Laundry
Motor Expenses
Other expenditure
Posting, printing and stationery,
Premises Expenses
Repairs and Renewals
Subscriptions
Telephone
Training Costs
Travel
**Direct costs:-**
Direct costs Advertising and Marketing
Veterinary Charges
Vets' fees
Direct Costs Sundry Expenses
Foster Home Supplies
Pet food and kennels
**Governance costs:-**
Independent Examiner Fee
Legal & Professional fees
**b) Cost of Generating Funds**
Realised loss on Investments (Incl. tangible assets)|Unrestricted
Restricted
**Total**
**Total**
Funds
£
Funds
£
**2021**
**£**
**2020**
**£**
787
-
787
1,694
1,495
-
1,495
-
97
-
97
78
1,233
-
1,233
-
-
-
-
1,800
-
-
-
490
1,297
-
1,297
267
2,389
-
2,389
2,344
1,425
-
1,425
-
-
-
-
825
546
-
546
-
1,170
-
1,170
1,072
-
-
-
1,465
155
-
155
-
294
-
294
816
781
-
781
1,392
574
-
574
-
15
-
15
690
-
-
-
-
-
-
-
490
56,624
-
56,624
17,101
-
-
-
263
394
-
394
767
5,934
-
5,934
2,608
3,644
-
3,644
1,492
60
-
60
150
2,568
-
2,568
2,700|
|---|---|
||**81,483**
**-**
**81,483**
**38,501**|
||-
-
-
6,207|
||**-**
**-**
**-**
**6,207**|
This page does not form part of the statutory financial statements
14
## **ANIMAL SAMARITANS**
## **NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021**
## **5. RESTRICTED FUNDS**
The Charity held no Restricted Funds during this or the previous financial period.
## **6. INVESTMENTS**
|**6. INVESTMENTS**||
|---|---|
|Market value as at
01-Jan-21
Additions
Disposals Gain / (Loss)
Investment Assets - Revaluation Gain/(Loss)
Market value as at
31-Dec-21
**7. CASH AT BANK AND IN HAND**
CAF Cash Account
CAF Gold Account
Charity Bank Account
Co-operative Community Directplus
Co-operative Savings Account
**8. DEBTORS AND PREPAYMENTS**
Invesco|Unrestricted
Funds
£
Restricted
Funds
£
**Total**
**31-Dec-21**
**£**
**Total**
**31-Dec-20**
**£**
275,226
-
275,226
63,045
-
-
-
193,162
-
-
-
(6,207)
33,854
-
33,854
25,226|
||**309,080**
**-**
**309,080**
**275,226**|
||Unrestricted
Restricted
**Total**
**Total**
Funds
£
Funds
£
**31-Dec-21**
**£**
**31-Dec-20**
**£**
40,314
-
40,314
78,057
154,358
-
154,358
154,358
80,281
-
80,281
80,172
5,000
-
5,000
85,000
80,000
-
80,000
-|
||**359,953**
**-**
**359,953**
**397,587**|
||Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Dec-21**
**31-Dec-20**
£
£
**£**
**£**
3,060
-
3,060
3,060|
||**3,060**
**-**
**3,060**
**3,060**|
**9. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Sundry Creditors
Independent Examiner's Fee|Unrestricted
Funds
£
Restricted
Funds
£
**Total**
**31-Dec-21**
**£**
**Total**
**31-Dec-20**
**£**
11,619
-
11,619
1,790
870
-
870
810|
|---|---|
||**12,489**
**-**
**12,489**
**2,600**|
This page does not form part of the statutory financial statements
16
## **ANIMAL SAMARITANS**
## **NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021**
## **10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE IN MORE THAN ONE YEAR**
The Charity held no long term liabilities during this or the previous financial period.
## **11. STAFF COSTS AND NUMBERS**
The Charity employed no members of staff during this or the previous financial period.
## **12. TRUSTEES AND OTHER RELATED PARTIES**
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
(2020 - None)
## **13. RISK ASSESSMENT**
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
## **14. RESERVES POLICY**
The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.
## **15. PUBLIC BENEFIT**
The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
This page does not form part of the statutory financial statements
16