Tel: 01229 588077 Fax: 01229 58806| www, jfhornby.com jfh@jfhornby.com
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JF CHARTERED HornbyACCOUNTANTS & Co nts soi ent
The Tower * Daltongate Business Centre * Daltongate * Ulverston * Cumbria * LAI2 7AJ
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
FOR
ANIMAL WELFARE (FURNESS)
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TheFe 2016 WINNER
SSS i rs ARTERED
WINNER 4 ACCOUNTANTS
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J F Hornby & Co is the trading name of| F Hornby Limited, a company registered in England and Wales * Company registration number 6880956 Regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales
ANIMAL WELFARE (FURNESS)
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
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|Page|
|Report|of the|Trustees|1|to|4|
|Independent|Examiner's|Report|2)|
|Statement|of Financial|Activities|6|
|Balance|Sheet|ZL|
|Notes|to|the|Financial|Statements|8|to|12|
|Detailed|Statement|of Financial|Activities|13|to|14|
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ANIMAL WELFARE (FURNESS)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity was established for the care and protection of animals in need. To do this, the charity operates two shops in order to generate funds, one in Ulverston and the other in Barrow-in-Furness. It also receives monies from memberships, adoptions, donations, legacies and income from investments. The shops themselves rely heavily on the time and efforts of volunteers. The trustees confirm that they have complied with their duty under section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission and consider that the pursuit of the association's aims through the activities described above is consistent therewith.
Public benefit
The trustees confirm they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission and consider that the pursuit of the trust's objectives through the activities described above is consistent therewith.
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ANIMAL WELFARE (FURNESS)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
ACHIEVEMENT AND PERFORMANCE
Charitable activities This year Animal Welfare (Furness) has had a challenging year with the combined income from our two shops declined to £66,000 which is about 60% of last year's shop income. This is a direct result of the controls put in place to manage the COVID pandemic which required our shops to be closed for a total of 19 weeks between March and July and then again in November and December. In addition, when the shops have been open, pandemic controls have reduced foot fall and restricted our ability to receive and process donations. To offset this reduced income the charity made use of the UK governments furlough scheme where appropriate and negotiated a 20% rent reduction for its Ulverston shop premises.
Although we have been able to maintain volunteer numbers to support our shops' opening hours pandemic controls have restricted several of our regular volunteers and their ability to support our charity. Overall however, we have been able to increase the number of volunteers to support the re-opening of our cattery.
During the year we have maintained the number of trustees at six with resignations being replaced at our AGM in December, We have also maintained sponsorship by Tesco Extra in Barrow and support from the Samuel and Freda Parkinson Trust. The headline for this year is that our cattery re-opened following extensive refurbishment including new pens, treatment, isolation and reception areas. A cattery supervisor has been employed, the cattery received its first residents in November and by year end the cattery had rehomed 7 cats and was home to 8 cats. In addition, prior to opening the charity helped a further 81 cats and kittens by rehoming with the support local charities. This year we have helped 19 dogs find new homes; 4 have be rehomed directly in the Furness area and the remaining with the support of other local animal welfare charities. In addition to the cats and dogs the charity also supports numerous birds at a local bird sanctuary.
The charity continues to micro-chip and where possible neuter pets before they are re-homed. In addition, we continue to provide micro-chipping for pets from any member of the general public free of charge, however, the number of pets microchipped has reduced to 15 partly indicating that the initial numbers of unchipped pets are reducing and partly due to pandemic controls.
The charity continues to maintain its special welfare fund to help many members of the public who need financial support to pay for urgent veterinary care for their pets due to the generous donation received from the Samuel and Freda Parkinson Charitable Trust for which the charity is extremely grateful. We have maintained our agreement with a local vet and continue to offer vouchers up to £50 to help pet owners on benefits or low income to obtain routine and emergency treatment. This has enabled us to continue to protect pets in the local area whilst keeping costs at a manageable level. , We have been able to maintain the operation of our eBay shop during 2020, however, pandemic controls have meant that volunteers have not been available to support eBay sales. As a result, our income from eBay sales has reduced to £322.
FINANCIAL REVIEW
Reserves policy
It is the committee's policy that the reserves held by the charity should be such that the charity can carry on its activities for six months without income. The reserves should, therefore, represent one half of the years expenditure. At 31st December 2020 the reserves meet the policy requirement.
The reserves are also being accumulated with a view to the purchase of additional premises for the cattery.
Donations During the 2020 year a donation of £10,000 (2019: £10,000) was received from the Samuel & Freda Parkinson Charitable Trust. This trust has supported Animal Welfare (Furness) over a number of years for which the charity is duly grateful.
For the 2020 year, the charity generated a surplus in funds of £36,722 (2019 : £60,483).
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| | STRUCTURE, GOVERNANCE AND MANAGEMENT
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ANIMAL WELFARE (FURNESS) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
FUTURE PLANS Our immediate focus is to continue with the recruitment and training of both cattery staff and volunteers so that our cattery establishes itself as a centre for the care and rehoming of local cats and kittens in need. It is also our intention to in animal welfare for dogs and cats. apply for membership of the Association of Dogs and Cats Homes (ADCH) an organisation that promotes best practice
We are planning to bring the vaccination of cats and kittens prior to rehoming in line with our policy for our dogs.
In addition, we plan to maintain our retail activities in Barrow and Ulverston to ensure the charity continues to remain financially sustainable with the additional staff costs of running and maintaining the refurbished cattery.
We have registered ourselves as a Charitable Incorporated Organisation (CIO) and anticipate completing the transfer of our assets to the CIO during the next year.
Governing document
Animal Welfare (Furness) is constituted under a trust deed dated 4th June 1987 and was registered as a charitable organisation on 13th July 1987 as amended 26th September 2005, 19th September 2007, 7th August 2014 and 26th October 2016. The charity was established for the care and protection of animals in need of care and attention by reason of sickness, maltreatment, poor circumstances, ill-usage or other similar causes as well as the prevention of cruelty and suffering among animals.
The charity is governed by its committee who appoint officers responsible for the management of the charitable activities. Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
| 519065 | | Principal address | 207 Rawlinson Street Barrow in Furness Cumbria LA14 IED
Trustees
Mrs M Hudson Chairperson (resigned 15.1.20) Mrs J Stephenson Treasurer (resigned 30.12.20) Mrs R Wilkinson
MissMr N L Welham Brady ChairpersonSecretary Miss L Smith (appointed 30.12.20) Mrs T Baxter Treasurer (appointed 30.12.20) Mrs J Chick (appointed 30.12.20)
Independent Examiner J F Hornby, FCA J F Hornby & Co Chartered Accountants TheDaltongateTower Business Centre . Daltongate Ulverston Cumbria LA12 7AJ
Page 3
ANIMAL WELFARE (FURNESS)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
REFERENCE AND ADMINISTRATIVE DETAILS
Bankers
The Royal Bank of Scotland ple 234-236 Dalton Road Barrow in Furness Cumbria
EVENTS SINCE THE END OF THE YEAR
Information relating to events since the end of the year is given in the notes to the financial statements.
Approved by order of the board of trustees on 20 September 2021 and signed on its behalf by:
Mr N Welham- Trustee
Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ANIMAL WELFARE (FURNESS)
Independent examiner's report to the trustees of Animal Welfare (Furness) I report to the charity trustees on my examination of the accounts of Animal Welfare (Furness) (the Trust) for the year ended 31 December 2020.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 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 examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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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
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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 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 accounts to be reached.
J F Hornby, FCA
J F Hornby & Co
Chartered Accountants The Tower
Daltongate Business Centre Daltongate Ulverston Cumbria LA12 7AJ
20 September 2021
Page 5
ANIMAL WELFARE (FURNESS)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020
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||||||
|---|---|---|---|---|
|31.12.20|31.12.19|
|Unrestricted|Total|
|fund|funds|
|Notes|5|a|
|INCOME AND ENDOWMENTS FROM|
|Donations|and|legacies|20,187|46,679|
|Charitable|activities|
|Activities|44,996|-|
|Other trading|activities|2|67,627|112,047|
|Investment|income|3|1,365|1,247|
|Total|134,175|159,973|
|EXPENDITURE|ON|
|Charitable|activities|
|Activities|97,453|99,490|
|NET INCOME|36,722|60,483|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought forward|510,047|449,564|
|TOTAL FUNDS CARRIED FORWARD|546,769|510,047|
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The notes form part of these financial statements
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ANIMAL WELFARE (FURNESS)
BALANCE SHEET
31 DECEMBER 2020
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|||||||||
|---|---|---|---|---|---|---|---|
|31.12.20|314219|
|Unrestricted|Total|
|fund|funds|
|Notes|£,|£|
|FIXED|ASSETS|
|Tangible|assets|gZ|202,121|200,271|
|CURRENT ASSETS|
|Debtors|8|680|7,330|
|Cash|at|bank|and|in|hand|344,612|303,728|
|345,292|311,058|
|CREDITORS|
|Amounts|falling due within one year|9|(644)|(1,282)|
|NET CURRENT ASSETS|344,648|309,776|
|TOTAL ASSETS|LESS|CURRENT|
|LIABILITIES|546,769|510,047|
|NET ASSETS|546,769|510,047|
|FUNDS|11|
|Unrestricted|funds|546,769|510,047|
|TOTAL FUNDS|546,769|510,047|
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The financial statements were approved by the Board of Trustees and authorised for issue on 20 September 2021 and were signed on its behalf by:
Mr N Welham- Trustee
The notes form part of these financial statements
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Us ACCOUNTING POLICIES
ANIMAL WELFARE (FURNESS) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020
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 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided Improvements to property - 10% on cost Computer equipment - 33% on cost
Freehold property has not been depreciated which is a departure from 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 102 (FRS 102), and the Charities Act 2016.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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ANIMAL WELFARE (FURNESS)
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2020
- OTHER TRADING ACTIVITIES
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|---|---|---|---|
|31.12.20|S1L12.19|
|£|£|
|Shop|income|65,944|107,959|
|Sale of rags &|books|1,361|2,470|
|Paypal|sales|322|1,618|
|67,627|112,047|
|3.|INVESTMENT INCOME|
|31.12.20|31.12.19|
|£|£|
|Interest|received|1,365|1,247|
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4, TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019,
Trustees' expenses
During the year payments were made in respect of travelling and telephone costs incurred in the course of the charities activities. Other than this there were no other transactions with members during the year.
5 STAFF COSTS
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|The average monthly number ofemployees|during the year was|as follows:|
|31.12.20|31.12.19|
|Employees|8|7|
|No|employees|received|emoluments|in|excess|of £60,000.|
|COMPARATIVES FOR THE|STATEMENT OF|FINANCIAL|ACTIVITIES|
|Unrestricted|
|fund|
|£|
|INCOME|AND ENDOWMENTS FROM|
|Donations|and|legacies|46,679|
|Other|trading|activities|112,047|
|Investment|income|1,247|
|eee|
|Total|159,973|
|EXPENDITURE|ON|
|Charitable|activities|
|Activities|99,490|
|NET INCOME|60,483|
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ANIMAL WELFARE (FURNESS)
- COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2020
Unrestricted fund £,
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|---|---|---|---|---|
|RECONCILIATION|OF|FUNDS|
|Total|funds|brought|forward|449,564|
|TOTAL FUNDS CARRIED|FORWARD|510,047|
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|Ts|TANGIBLE|FIXED|ASSETS|
|Improvements|
|Freehold|to|Computer|
|property|property|equipment|Totals|
|£|£|£|£|
|COST|
|At|1|January|2020|123,000|85,850|650|209,500|
|Additions|-|11,599|-|11,599|
|At|31|December 2020|123,000|97,449|650|221,099|
|DEPRECIATION|
|At|1|January|2020|-|8,585|644|9,229|
|Charge|for year|-|9,745|4|9,749|
|At|31|December 2020|-|18,330|648|18,978|
|NET BOOK VALUE|
|At|31|December|2020|123,000|79,119|2|202,121|
|At|31|December|2019|123,000|77,265|6|200,271|
|8.|DEBTORS:|AMOUNTS FALLING|DUE|WITHIN|ONE YEAR|
|31.12.20|31.12.19|
|£|£|
|VAT|680|7,330|
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ANIMAL WELFARE (FURNESS)
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2020
- CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
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|---|---|---|---|---|---|---|---|---|---|
|31.12.20|S129|
|£|a2|
|Bank|loans|and overdrafts|(see|note|10)|547|222|
|Taxation|and|social|security|(27)|(28)|
|Other|creditors|124|1,088|
|644|1,282|
|10.|LOANS|
|An|analysis|of the|maturity|of loans|is|given|below:|
|31.1220|31.12.19|
|£|£|
|Amounts|falling|due|within|one|year on|demand:|
|Bank|overdrafts|547|222|
|11.|MOVEMENT|IN|FUNDS|
|Net|
|movement|At|
|At|1.1.20|in|funds|31.12.20|
|E|a|£|
|Unrestricted|funds|
|General|fund|510,047|36,722|546,769|
|TOTAL FUNDS|510,047|36,722|546,769|
|Net movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|=|£|£|
|Unrestricted|funds|
|General|fund|134,175|(97,453)|36,722|
|TOTAL FUNDS|134,175|(97,453|)|36,722|
|Comparatives|for movement|in|funds|
|Net|
|movement|At|
|At|1.1.19|in|funds|31.12.19|
|E|£|£|
|Unrestricted|funds|
|General|fund|449,564|60,483|510,047|
|TOTAL FUNDS|449,564|60,483|510,047|
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ANIMAL WELFARE (FURNESS)
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2020
MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows:
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|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|159,973|(99,490)|60,483|
|TOTAL FUNDS|159,973|(99,490)|60,483|
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A current year 12 months and prior year 12 months combined position is as follows:
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|---|---|---|---|---|
|Net|
|movement|At|
|At|1.1.19|in|funds|31.12.20|
|£|=o|£|
|Unrestricted|funds|
|General|fund|449,564|97,205|546,769|
|TOTAL FUNDS|449,564|97,205|546,769|
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|A|current|year|12|months|and|prior|year|12|months|combined|net|movement|in|funds,|included|in|the|above|are|
|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|Ss|
|Unrestricted|funds|
|General|fund|294,148|(196,943|)|97,205|
|TOTAL|FUNDS|294,148|(196,943|)|97,205|
|———|———|——|
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12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2020.
- |POST BALANCE SHEET EVENTS
The turnover and profitability of the charity for the financial year to 31 December 2021 may be affected due to coronavirus pandemic
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ANIMAL WELFARE (FURNESS)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020
| 31.12.20 | 31.12.19 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations Gift aid |
4,130 - |
6,863 1,159 |
| Bequests& legacies | 15,427 | 36,838 |
| Adoptions Donated services and facilities |
630 - |
1,175 644 |
| 20,187 | 46,679 | |
| Other trading activities | ||
| Shop income | 65,944 | 107,959 |
| Sale ofrags& books | 1,361 | 2,470 |
| Paypal sales | 322 | 1,618 |
| 67,627 | 112,047 | |
| Investment income | ||
| Interest received | 1,365 | 1,247 |
| Charitable activities | ||
| Grants | 44,996 | - |
| Total incoming resources | 134,175 | 159,973 |
| EXPENDITURE | ||
| Charitable activities | ||
| Veterinary fees | 3,023 | 6,051 |
| Food& litter |
489 | 354 |
| Kennelling charges | 573 | 565 |
| 4,085 | 6,970 | |
| Support costs | ||
| Management | ||
| Rent& rates | 9,462 | 13,240 |
| Insurance | 2,415 | 2,574 |
| Light and heat | 3,624 | 6,569 |
| Repairs& maintenance | 6,785 | 2,558 |
| Refuse collection | 2,026 | 2,165 |
| Cleaning | 523 | 354 |
| 24,835 | 27,460 | |
| Finance | ||
| Wages | 48,932 | 46,178 |
| Pensions | 409 | 837) |
| Carriedforward | 49,341 | 46,515 |
This page does not form part of the statutory financial statements
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ANIMAL WELFARE (FURNESS)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020
|
| 31.12.20 | 31.12.19 | |
|---|---|---|
| £ | £ | |
| Finance | ||
| Brought forward | 49,341 | 46,515 |
| Travelling expenses | 677 | 1,663 |
| Advertising Telephone |
- 1,263 |
120 1,195 |
| Paypal charges | 118 | 154 |
| ——— | ——EEEE | |
| 51,399 | 49,647 | |
| Information technology | ||
| Card machine charges | 876 | 799 |
| Packaging | 372 | 184 |
| Postage and stationery | L297, | 649 |
| Licences Sundries |
20 1,091 |
4] 1,156 |
| 3,656 | 2,829 | |
| Other | ||
| Web site | 434 | 507 |
| Improvementstoproperty Computerequipment |
9,745 + |
8,585 215 |
| 10,183 | 9,307 | |
| Governance costs | ||
| Accountancy and legal fees Total resources expended |
3,295 gee 97,453 |
3,277 es 99,490 |
| Net income | 36,722 nesees |
60,483 goaa |
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This page does not form part of the statutory financial statements
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