Registered Charity Number: 508819 Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 June 2024 for ANIMAL CARE LANCASTER AND MORECAMBE
ANIMAL CARE LANCASTER AND MORECAMBE Report of the Trustees for the year ended 30 June 2024 The trustees present their report with the financial statements of the charity for the year ended 30 June 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance th the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The objectives of the charity are.. To promote kindness and supress cruelty to animals and attend to the vlfare of all animals in need of care and attention., In furtherance of the above object but not otherwse to care for stray and unwanted animals until they have found homes and it is a rule of the Association that it shall not euthanize any animal unless absolutely necessary. That it shall not sell any animal for any purpose and that no animal shall be given avRy except to an approved home and that thereafter the Association shall retain a welfare interest in the animal which shall be returned to the Association if the new owner is unable to care for it in a proper manner: - To further promote the welfare of animals using educational programmes., To support group5 and organisations by offering volunteer opportunities to enhance their vlIbeing and career development. In order to achieve the above, the charity strives to be an active member of the community and the main activities undertaken to achieve the above remain: Taking in, caring for and rehoming domestic animals into approved homes. Working wth all areas of the community through meetings, publicity and events to educate the wider audience into the plight of animals today and at can be done to alleviate their suffering and give them a loving ¢aring home for life; Funding and fundraising both locally and nationally to provide the extra resources to enable the charity to attain its objectives. In setting our objectives and planning activities the Trustees have given rAreful consideration to the Charity Commission's general guidance on public benefit. The mission statement of the charty is: Animal Care promotes kindness to, and the vlfare of all animals in need of care and attention. We 11 supress cruelty to any animal, and will not humanely euthanize any animal unless absolutely necessary. We only give animals to approved homes, and will retain a welfare interest in the animal. which shall be returned if the owner is unable to care for it properly. In addition we will promote the welfare of animals through educational programmes.
ANIMAL CARE LANCASTER AND MORECAMBE Report of the Trustees for the year ended 30 June 2024 FINANCIAL REVIEW Principal funding sources The principal funding sources of the charity are: 1. Donations and gifts 2. Proceeds from shop sales 3. Legacies 4. Fundraising events S. Funding bodies Investment policy and objectives Full professional advice will be sought before any short or long term investments are made and these investrnents wll need to be ethically in line with the charity's aims and objectives. This policy will be reviewed annually at the end of each financial year. Res8rv8s policy The charity's aim of self-sustainability VRS not met this year. With increasing costs in all area's especially utilities, the charity has a shortfall each month. When the Legacy Income is excluded the charity had income from its other sources of £340,588. The charty's running costs were £571.317 this year, and this left a shorffall of £230.729. The Trustee's and Senior staff have carried out a major review to see how thi5 shortfall can be managed going forwards. Monthly checks are now in place to ensure the shortfall next year does not exceed £7,500 per month. With expected Legacy income, the current running costs. together with the monthly shortfall, for the next 12 months, shows the 6-month balance sheet will be maintained, together Vth an additional £50,000 contingency. A further longer-term review has a150 been carried out which shows when the funding is careful managed. the charity should have sufficient operating funding for the next 2 years as of December 2024 To ensure that the charity has this Sufficient funding, works on the additional facilities have been put on hold. The funding for this vnrks w511 now be kept separate from the main operating funds, and a separate bank account wll be utilised. New fund raising will be put in place, and additional funding for this purpose wll be kept and managed in this separate account. Thanks to you all for your support again this year. SK Hinde - Treasurer
ANIMAL CARE LANCASTER AND MORECAMBE Report of the Trustees for the year ended 30 June 2024 STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The charity is an unincorporated organisation and is governed by the constitution. Management trustees are elected every 12 months. with the current trustees retiring at the AGM. and may stand for re-election if they llsh. Trustees can also be co-opted onto the committee through the year with a majorty vote by the management committee and if the proposed trustee fulfils the required criteria. All major policy decisions are made by the management committee with day-to-day management being supervised by the Sanctuary Manager and Resources Manager. Where reasonably possible, the trustees wll be encouraged to spend time experiencing all aspects of the charity and where this is not possible from information given to them by others have had experience in that area. Literature covering the legal side of being a trustee is also given to each trustee and they sign to Say they qualify to be a trustee and understand the role they are taking on. The charity is a member of.. Lancaster Chamber of Commerce Association of Dogs and Cats Homes All the above memberships provide a wealth of information and support to Animal Care.
ANIMAL CARE LANCASTER AND MORECAMBE Report of the Trustees for the year ended 30 June 2024 REFERENCE AND ADMINISTRATIVE DETAILS Registerod Charity numb8r 508819 Principal address Blea Tarn Road Scotforth Lancaster Lancashire LA2 ORD Trustses Miss S Murphy- Chair Ms R Hinde- Vice Chair S Hinde- Treasurer T Miller- Secretary B Wycherley Ms S Rogerson Mrs Valerie Murphy Mrs Eileen Aspinall Independent Examinor Mr M J Ellis CPFA Unisolutions Ltd 64-3 Alston House White Cross Industrial Estate Lancaster Lancashire LA14XF Solicitors Brabners. 16-18 Sceptre Court, Sceptre Way, Walton Summit, Preston, PR5 6AW Advisers Bankers Santander Barclays Bank plc, 19 Euston Road. Morecambe, Lancashire CAF Bank, 25 Kings Hill Avenue, West Malling, Kent Approved by order of the board of trustees on 8 January 2025 and signed on its behalf by: S Hinde- Trustee
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ANIMAL CARE LANCASTER AND MORECAMBE Independent examIn88 report to the trustoes of Animal Carn Lancaster and Morocambe I report to the charity trustees on my examination of the accounts of Animal Care Lancaster and Morecambe (the Trust) for the year ended 30 June 2024. Responsibilities and basis of roport As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance the requirements of the Charities Ad 2011 ('the Act,). I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examlnefs ststement Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a registered member of CIPFA which is one of the listed bodies. I have completed my examination. l ¢onfim that no material 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 Trust as required by section 130 of the Act: or 2. the accounts do not accord with those records; or 3. the accounts 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 ¢onGerns and have come across no other matters in Connection wth the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mr M J Ellis CPFA Unisolutions Ltd 64-3 Alston House White Cross Industrial Estate Lancaster Lanca5hire LA14XF 8 January 2025
ANIMAL CARE LANCASTER AND MORECANIBE Statement of Flnancial Activities for the year ended 30 June 2024 2024 Total funds 2023 Total funds Unrestricted Restricted funds funds Notss INCOME AND ENDOWMENTS FROM Donations and legacies 459,090 459.090 414,734 Charitable activitios Operation of animal sanctuary 32,179 32,179 27,240 Other trading activities Investment income 266,337 197 266,337 197 253,436 536 Total 757,803 757,803 695,946 EXPENDITURE ON Raising funds 199,061 199,061 198,163 Charitable activities Shop and tea room trading Operation of animal sanctuary 41,041 411.385 41,041 413,885 48,616 329,771 2,500 Total 651,487 2,600 653.987 576.550 NET INCOMEI(EXPENDITURE) 106,316 2.500 103,816 119.396 RECONCILIATION OF FUNDS Total funds brought forward 1,446.880 660,000 2,106,880 1.987,484 Net Incom81(8xpenditure) 106,316 (2,500) 103,816 119,396 TOTAL FUNDS CARRIED FORWARD 1.553,196 657.500 2,210,696 2,106,880
ANIMAL CARE LANCASTER AND MORECAMBE Balance Sheet as at 30 June 2024 2024 Total funds 2023 Total funds Unrastricted Restrictsd funds funds Notes Flxed assets Tangible assets 12 1,374,233 650,000 2,024,233 1,479,723 Current assgts Stocks Debtors Cash at bank and in hand 13 14 1,825 30,976 148,488 181,289 1,825 30,976 155,988 188,789 2,451 61,052 565,232 628,735 7,500 7,500 Creditors Amounts falling due Ythin one year 15 2,326 2.326 1.578 Net currant assats 178.963 7.500 186,463 627.157 Total assets less current liabilitl8S 1.553.196 657.500 2.210.696 2.106,880 Net ass8ts 1,553.196 657,500 2,210,696 2.106,880 Funds Unrestricted funds Restricted funds 16 1,553,196 1,446.880 657.500 660.000 2,210,696 2,106,880 The financial statements were approved by the Board of Trustees and authorised for issue on 8 January 2025 and were signed on its behalf by.. S Hinde - Trustee
ANIMAL CARE LANCASTER AND MORECAMBE Cash Flow Statement for the year ended 30 June 2024 2024 2023 Notes Cash flows from opèrating activities Cash generated from operations 138,201 71,502 Net cash (used in)Iprovided by operating activities 138,201 71,502 Cash flows from investing activitlOS Interest received Fixed asset additions Net cash provided by investing activities 197 (547,642) 547,445 536 (549.799) 549.263 Change in cash and cash equivalents in tha reporting pèriod (409,244) (477,761) Cash and cash equivalents at the beginning of the reporting period 565,232 1,042,993 Cash and cash equivalents at the end of the reporting period 155,988 565,232
ANIMAL CARE LANCASTER AND MORECAMBE Notes to the Cash Flow Ststement for the year ended 30 June 2024 1 Reconclllatlon of net incomel(expenditur8l to net cash flow from operating activities 2024 2023 Net (expenditure)fincom8 for the reporting period (as per th? Statement of Financial Activitias) 103.816 119.396 Adjustments for: Depreciation charges Interest received Decreasel(increase) in stocks Decreasel(increase) in debtors (Decrease) in creditors 3,132 (197) 626 30,076 748 3,132 (536) (658) (49,175) (657) Net cash provided byl(used in) operations 138,201 71,502 2 Analysis of chang8s In net funds At 1 July 2023 At 30 June 2024 Cash flow Net cash Cash at bank and in hand 565,232 (409,244) 155.988 Total 565,232 409,244 155,988
ANIMAL CARE LANCASTER AND MORECAMBE Notes to the Flnancial Statements for the year ended 30 June 2024 1 Accounting policros Basis of preparing the financial statements 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 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 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 acGruals 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. Tangible fixed assets Depreciation is provided at the followng annual rates in order to write off each asset over its estimated useful life. Freehold property Plant and maGhinery Motor vehicles Computer equipment 10/0 on cost 15% on cost 25Qh on cost 330kn on cost stocks Stocks are valued at the lower of Cost and net realisable value, after making due allowance for obsolete and slow moving items. Taxation The charity is exempt from tsx on its charitable activities. Fund accounting Unrestricted funds comprise those funds vthich the Trustees are free to use as general funds in accordance wth the charitable objectives. Designated funds are those set aside by the Trustees to be used for particular purposes in the future. Restricted funds are to be used for specific restricted purposes as laid dovm by the donor. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 10
ANIMAL CARE LANCASTER AND MORECAMBE Notes to the Financial Statements for the year ended 30 June 2024 1 Gift Aid Tax on donations received under the Gift Aid Scheme 15 reclaimed on a periodic basis and is included in the SQFA on a receivable basis. Investments Investments represents amounts held in recognised banks and building societies vhjich viill be used to fund future capital expenditure. 2 Donatlons and legacies 2024 2023 Donations Legacies Grants 40.125 417,215 1,750 459,090 54,901 358.833 1.000 414,734 Grants received, included in the above, are as follovts.. 2024 2023 Grants 1.760 1.000 3 Other trading activites 2024 2023 Fundraising events Shop income Woodland Shop & Tea Rooms 19,141 166.049 81,147 266,337 16,778 152,800 83.858 253.436 4 Investment income 2024 2023 Deposit account interest 197 197 536 536 11
ANIMAL CARE LANCASTER AND MORECAMBE Notes to the Financial Statements for the year ended 30 June 2024 5 Incomo from charitable activltles 2024 2023 Activity Membership Fees Commissions Received Scrap metallrecycling Other operating income Operation of animal sanctuary Operation of animal sanctuary Operation of animal sanctuary Operation of animal sanctuary 1,810 16,209 4.679 9,481 32.179 1.670 14,720 5,302 5,548 27.240 6 Raising donations and legacios 2024 2023 Wages and salaries Rent Light. heat & water Fundraising, advertising, post 112,391 14,431 66,697 5,542 199,061 114,889 16.043 61.904 5.327 198,163 7 Charitable activities costs Support costs (see note 8) Dirèct Costs Totals Shop and tea room trading Operation of animal sanctuary 40.672 321.558 362,230 369 92,327 92,696 41.041 413.885 454,926 Support Costs Management Other Govemance Totals Shop and tea room trading Animal sanctuary 369 75,679 76.048 369 92.327 92,696 10,629 10,629 6,019 6,019 9 Trustees. remunerdtion and bonefits There were no trustees, remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023. 12
ANIMAL CARE LANCASTER AND MORECAMBE Notes to the Financial Statements for the year ended 30 June 2024 10 Trustees. Expenses There were no trustees, expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023. 11 Staff Costs 2024 2023 Wages and salaries Other pension costs 347,441 5,765 353,206 301,903 4.259 306.162 The average monthly number of employees during the year was a5 follows: 2024 2023 Kennel Shop Tea room Administration Cleaning Sorting 29 26 No employees received emoluments in excess of £60,000 13
ANIMAL CARE LANCASTER AND MORECAMBE Notes to the Financial Statements for the year ended 30 June 2024 12 Tangible fixed assets Fr8ehold property Plant and Machinery Motor Vehicles Total Cost At 1 July 2023 Additions Disposals At 30 June 2024 650,000 916,381 547,642 31,533 1,597,914 547.642 650.000 1,464.023 31.533 2,145,556 Depreciation At 1 July 2023 Charge for the year On disposals At 30 June 2024 20,000 2.500 66.658 632 31,533 118,191 3.132 22,500 67,290 31,533 121.323 Net book value At 30 June 2024 At 30 June 2023 627,500 630,000 1,396,733 849.723 2,024.233 1,479.723 Included in cost or valuation of land and buildings is freehold land of £400,000 which is not depreciated. Woodlands restriction: Woodlands has a provision that it has be retained as an integral part of the charity and cannot be sold separately. Included in plant and machinery is the development of the new kennels and vet building. 13 Stocks 2024 2023 Stocks 1,825 1,825 2.451 2.451 14 Debtors: amounts falling due within one year 2024 2023 Rent deposit5 VAT 4,000 26.976 30.976 4.000 57.052 61,052 14
ANIMAL CARE LANCASTER AND MORECAMBE Notes to the Financial Statements for the year ended 30 June 2024 15 Creditors: amounts Palling du8 Within one year 2024 2023 other creditors 2.326 2,326 1,578 1.578 16 Movement in funds Net movement in funds At 1 July 2023 At 30 June 2024 Unrestrlcted funds General fund 1,446,880 106.316 1.553.196 Restricted funds Fixed asset fund Woodlands Boarding kennels and cattery Late Rita Swindlehurst- Cats Late Rits Swindlehursl- Dogs 230.000 400.000 (2,500) 227.500 400.000 15.000 15.000 660.000 15.000 15,000 657,500 2.500 Total funds 2,106,880 103.816 2,210.696 Net movement in funds. included in the above are as follows- Incoming resources Resourcas expended Capital oxpenditura Movement in funds Unrestricted funds General fund 757,803 (651,487) 106,316 Restricted funds Fixed a55et fund Boarding kennels and cattery Late Rita Swindlehurst- Cats Late Rita Swndlehurs1- Dogs (2,500) (2,500) 2,500 2.500 Total funds 757,803 653,987 103.816 15
ANIMAL CARE LANCASTER AND MORECAMBE Notes to the Financial Statements for the year ended 30 June 2024 16 Compardtive5 for movement in funds Nat movemènt in funds At 1 July 2022 Prior Year At Adjustment 30 June 2023 Unrestricted funds General fund 897,324 249,370 300,186 1.446.880 Restricted funds Fixed asset fund Woodlands Boarding kennels and cattery Late Rita Swindlehurst- Cats La18 Rita Swindlehurst- Dog$ 232,500 400,000 127,474 15,000 15,000 789,974 (2,500) 230.000 400,000 (127.474) 15.000 15.000 660.000 129,974 Total funds 1,687.298 119.396 300,186 2,106.880 Net movement in funds, induded in the above are as follows.. Incoming resources Resources expended Capital expenditure Movement in funds Unrestricted funds General fund 695,946 (574.050) 127.474 249,370 Restricted funds Fixed asset fund Boarding kennels and cattery Late Rita Swindlehurst- Cats Late Rita Swindlehurst- Dog$ (2.500) (2.500) {127,474) (127,474) 2,500 127,474 129,974 Total funds 695.946 576.550 119.396 17 Prior Year Adjustment During the previous year a prior year adjustment has been posted in respect of expenditure incurred on the new kennels by the charity. Previousty expenditure on the new kennels project had been Charged as an expense in the statement of financial activities rather than capital expenditure. As such an adjustment for 6 years of expenditure incurred on the project has been included in these accounts. The total value is £300.186. As a result of this the net book value of Plant and Machinery has increased by £300,186 as has the brought forward retained funds. 16
ANIMAL CARE LANCASTER AND MORECAMBE Notes to the Financial Statements for the year ended 30 June 2024 18 Related party disclosures There Vre no related party transactions for the year ended 30 June 2024. 19 Ultimate controlling party ultimate control rests with the Board of Trustees. 17
ANIMAL CARE LANCASTER AND MORECAMBE Detailed Statement of Financial Activities for the year ended 30 June 2024 2024 2023 INCOME AND ENDOWMENTS Donations and18gaclos Donations Legacies Grants 40,125 417.215 1,750 459,090 54,901 358,833 1,000 414.734 Other trading activltes Fundraising events Shop income Woodland Shop & Tea Rooms 19,141 166,049 81,147 266,337 16,778 152,800 83,858 253,436 Investment income Deposit account interest 197 197 536 536 Charitable activities Membership Fees Commissions Received Scrap metallrecycling Other operating income 1,810 16,209 4,679 9,481 32,179 1.670 14.720 5,302 5,548 27,240 Totsl incoming resources 757,803 695,946 EXPENDITURE Raising donations and legacles Wages and salaries Rent Light, heat & water Fundraising. advertising, post 112,391 14,431 66,697 5,542 199,061 114,889 16,043 61,904 5,327 198,163 Charitable activities Wages Insurance Veterinary Fees Other premises costs Food for animals Bank charge5 Repairs & building vnrks Motor expenses 165,136 6,665 50,348 29,427 23,404 386 82,670 4,194 362,230 137.586 3,831 48,113 35,838 20,898 4,320 53.429 4.285 308,300 18
ANIMAL CARE LANCASTER AND MORECAMBE Detailed Statement of Financial Activities for the year ended 30 June 2024 2024 2023 Support Costs Management Wages Pensions Cleaning 69,914 5,765 369 76,048 49,428 4,259 342 54,029 Other Telephone Postage and stationery Sundries 2.528 5.950 2,151 10,629 2,361 6,081 1.899 10.341 Governanco Accountancy Freehold property Plant and machinery Motor vehicles 2,887 2,500 632 2,585 2,500 632 6,019 5,717 Total resources exponded 653.987 576.550 Net (expenditure)lincome 103.816 119.396 19