2023-06-30-accounts - Animal Care Lancaster Morecambe And District

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forthe year ended 30June	2023
						Restated
					2023	2022
			Unrestricted	Restricted	Total	Total
		Notes	funds	funds R	fundsf	funds R
INCOME AND ENDOWMENTS	FROM
Donations and legacies		2	414,734		414,734	833,901
Charitable activities
Operation of animal sanctuary			27,240		27,240	24,527
Other trading activities		3	253,436		253,436	249,047
Investment income		4	536		536	64
Total			695,946		695,946	1,107,539
EXPENDITURE ON
Raising funds		6	198,163		198,163	148,902
Charitable activities
Shop and tea room trading			48,616		48,616	45,997
Operation ofanimal sanctuary			327,271	2,500	329,771	277,382
Total			574,050	2,500	576,550	472,281
NET INCOME/(EXPENDITURE)			121,896	2,500	119,396	635,258
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported			897,324	789,974	1,687,298	'1,274,843
Prior year adjustment		17	300,186	-	300,186	77,383
As restated			1,197,510	789,974	1,987,484	1,352,226
Transfers between funds			127,474	(127,474)
Net income/(expenditure)			121,896	(2,500)	119,396	635,258
TOTAL FUNDS CARRIED FORWARD			1,446,880	660,000	2,106,880	1,987,484

as at 30	Ju	ne 2023
							Restated
						2023	2022
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes		f	f.
Fixed assets
Tangible	assets		12	829,723	650,000	1,479,723	933,056
Current assets
Stocks			13	2,451		2,451	1,793
Debtors			14	61,052		61,052	11,877
Cash at bank		and in hand		555,232	10,000	565,232	1,042,993
				618,735	10,000	628,735	1,056,663
Creditors
Amounts	falling due within one year		15	1,578		1,578	2,235
Net current assets				617,157	10,000	627,157	1,054,428
Total assets		less current liabilities		1,446,880	660,000	2,106,880	1,987,484
Net assets				1,446,880	660,000	2,106,880	1,987,484
Funds			16
Unrestricted		funds				1,446,880	1,197,510
Restricted	funds					660,000	789,974
						2,106,880	1,987,484

for the year ended 30Ju	n	e 2023
						Restated
					2023	2022
				Notes	R
Cash flows from operating	activities
Cash generated from operations				1	71,502	634,985
Net cash (used in)/provided	by operating		activities		71,502	634,985
Cash flows from investing	activities
Interest received					536	64
Fixed asset additions					(549,799)	(222,803)
Net cash provided by investing		activities			~549,263	~222,739
Change in cash and cash	equivalents		in		(477,761)	412,246
the reporting period
Cash and cash equivalents		at the beginning
ofthe reporting period					1,042,993	630,747
Cash and cash equivalents		at the end
ofthe reporting period					565,232	1,042,993

1	Reconciliation ofne	t	income/(e	xpenditure) t	o net cash flow	from operating	activities
							Restated
						2023	2022
						K
	Net (expenditure)/income for the reporting				period (as per
	the Statement of Financial Activities)					119,396	635,258
	Adjustments for:
	Depreciation charges					3.132	2,654
	interest received					(536)	(64)
	Decrease/(increase)		in stocks			(658)	(5)
	Decrease/(increase)		in debtors			(49,175)	(942)
	(Decrease) in creditors					(657)	(1,916)
	Net cash provided	by/(used		in) operations		71,502	634,985
2	Analysis ofchanges	in net funds
					At		At
					1July 2022	Cash flow	30June 2023
	Net cash
	Cash at bank and	in	hand		1,042,993	(477,761)	565,232
	Total				1,042,993	~(477,761	565,232


2	Donations	and legacies					Restated
						2023f	2022 E
	Donations					54,901	45,863
	Legacies					358,833	786,228
	Grants					1,000	1,810
						414,734	833,901
	Grants received,			included	in the above, are as follows:
						2023	2022
						f.
	Grants					1,000	1,810
3	Other trading		activites				Restated
						2023	2022
	Fundraising		events			16,778	22,272
	Shop income					152,800	153,219
	Woodland	Shop 8 Tea Rooms				83,858	73,556
						253,436	249,047
4	Investment	income					Restated
						2023	2022
							K
	Deposit account interest					536	64
						536	64

5	Income from charitable	activities			Restated
				2023	2022
		Activity
	Membership Fees	Operation	ofanimal sanctuary	1,670	710
	Commissions Received	Operation	ofanimal sanctuary	14,720	15,113
	Scrap metal/recycling	Operation	of animal sanctuary	5,302	2,032
	Other operating income	Operation	ofanimal sanctuary	5,548	6,672
				27,240	24,527
6	Raising donations and legacies				Restated
				2023f	2022
	Wages and salaries			114,889	91,291
	Rent			16,043	16,532
	Light, heat 8 water			61,904	38,510
	Fundraising, advertising,	post		5,327	2,569
				198,163	148,902

7	Charitable	activities costs
					Support
				Direct	costs (see
				Costs	note 8)	Totals
	Shop and	tea room trading		48,274	342	48,616
	Operation	of animal sanctuary		260,026	69,745	329,771
				308,300	70,087	378,387
8	Support Costs		Management	Other	Governance	Totals
	Shop and	tea room trading	342			342
	Animal sanctuary		53,687	10,341	5,717	69,745
			54,029	10,341	5,717	70,087

Staff Costs				Restated
			2023	2022
Wages and salaries			301,903	263,554
Other pension costs			4,259	3,897
			306,162	267,451
The average	monthly	number ofemployees	during the year was as follows:

The average monthly number ofemployees	during the year was as follows:
		Restated
	2023	2022
Kennel	8	7
Shop	5	7
Tea room	7	6
Administration	4	3
Cleaning	1	1
Sorting	1	1
	26	25

Tangible fixed assets
	Freehold	Plant and	Motor	Total
	property	Machinery	Vehicles
		K
Cost
At 1 July 2022	650,000	366,582	31,533	1,048,115
Additions		549,799		549,799
Disposals
At 30June 2023	650,000	916,381	31,533	1,597,914
Depreciation
At1 July2022	17,500	66,026	31,533	115,059
Charge for the year	2,500	632		3,132
On disposals
At 30June 2023	20,000	66,658	31,533	118,191
Net book value
At 30June 2023	630,000	849,723		1,479,723
At 30June 2022	632,500	300,556		933,056

13	Stocks			Restated
			2023	2022
				R
	Stocks		2,451	1,793
			2,451	1,793
14	Debtors: amounts	falling due within one year		Restated
			2023	2022
	Rent deposits		4,000	4,000
	VAT		57,052	7,877
			61,052	11,877

No for	tes to the Financial the year ended 30	tes to the Financial the year ended 30	Statements June 2023	Statements June 2023
15	Creditors".amounts		falling due within one year				Restated
						2023	2022
						R
	Other creditors					1,578	2,235
						1,578	2,235
16	Movement In funds
					Net
				At	movement	Prior Year	At
			1July 2022		in funds	Adjustment	30June 2023
							R
	Unrestricted funds
	General fund			897,324	249,370	300,186	1,446,880
	Restricted funds
	Fixed asset fund			232,500	(2,500)		230,000
	Woodlands			400,000			400,000
	Boarding kennels	and	cattery	127,474	(127,474)
	Late Rite Swindlehurst		-Cats	15,000			15,000
	Late Rite Swindlehurst		-Dogs	15,000			15,000
				789,974	(129,974)		660,000
	Total funds		1,687,298		119,396	300,186	2,106,880
	Net movement	in funds, included		in the above are as follows:
			Incoming		Resources	Capital	Movement
			resources		expended	expenditure	In funds
	Unrestricted funds
	General fund			695,946	(574,050)	127,474	249,370
	Restricted funds
	Fixed asset fund				(2,500)		(2,500)
	Boarding kennels	and	cattery			(127,474)	(127,474)
	Late Rite Swindlehurst		-Cats
	Late Rite Swindlehurst		-Dogs		2,500	~127,474	~129,974
	Total funds			695,946	576,550		119,396

Comparatives for movement	Comparatives for movement	Comparatives for movement	in funds	in funds
					Net
				At	movement	Prior Year	At
			1 July 2021 f		in funds f	Adjustment f	30June 2022 f
Unrestricted funds
General fund				628,796	491,331	77,383	1,197,510
Restricted funds
Fixed asset fund				235,000	(2,500)		232,500
Woodlands				400,000			400,000
Boarding kennels	and	cattery		11,047	116,427		127,474
Late Rita Swindlehurst-		Cats			15,000		15,000
Late Rita Swindlehurst-		Dogs			15,000		15,000
				646,047	143,927		789,974
Total funds			1,274,843		635,258	77,383	1,987,484
Net movement	in funds, included			in the above	are as follows:
			Incoming		Resources	Capital	Movement
			resourcesf		expendedf	expendituref	in fundsf
Unrestricted funds
General fund				738,309	(469,781)	222,803	491,331
Restricted funds
Fixed asset fund					(2,500)		(2,500)
Boarding kennels	and	cattery		339,230		(222,803)	116,427
Late Rita Swindlehurst		-Cats		15,000			15,000
Late Rite Swindlehurst		-Dogs		15,000			15,000
				369,230	2,500	222,803	143,927
Total funds			1,107,539		472,281		635,258

ailed Statement ofFinan the year ended 30June	cial Activities 2023
			Restated
		2023	2022
		K	R
INCOME AND ENDOWMENTS
Donations and legacies
Donations		54,901	45,863
Legacies		358,833	786,228
Grants		1,000	1,810
		414,734	833,901
Other trading activites
Fundraising events		16,778	22,272
Shop income		152,800	153,219
Woodland Shop &Tea Rooms		83,858	73,556
		253,436	249,047
Investment income
Deposit account interest		536	64
		536	64
Charitable activities
Membership Fees		1,670	710
Commissions Received		14,720	15,113
Scrap metalirecycling		5,302	2,032
Other operating income		5,548	6,672
		27,240	24,527
Total incoming resources		695,946	1,107,539
EXPENDITURE
Raising donations and legacies
Wages and salaries		114,889	91,291
Rent		16,043	16,532
Light, heat &water		61,904	38,510
Fundraising, advertising,	post	5,327	2,569
		198,163	148,902
Charitable activities
Wages		137,586	125,344
Insurance		3,831	3,722
Veterinary Fees		48,113	40,859
Other premises costs		35,838	34,161
Food for animals		20,898	21,217
Sank charges		4,320	3,293
Repairs &building works		53,429	23,818
Motor expenses		4,285	4,448
		308,300	256,862

the year en	ded 30June 2023
			Restated
		2023	2022
Support Costs
Management
Wages		49,428	46,919
Pensions		4,259	3,897
Cleaning		342	373
		54,029	51,189
Other
Telephone		2,361	1,960
Postage and stationery		6,081	4,520
Sundries		1,899	3,938
		10,341	10,418
Governance
Accountancy		2,585	2,256
Freehold	property	2,500	2,500
Plant and	machinery	632	154
Motor vehicles
		5,717	4,910
Total resources expended		576,550	472,281
Net (expenditure)/income		119,396	635,258