Garston Animal Rescue
Unaudited Accounts
31 March 2022
Charity Number 701001
## **Garston Animal Rescue Contents**
||**Page**|
|---|---|
|Trustees Report|1|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Income & Expenditure Account|6|
|Balance Sheet|7|
|Notes to the accounts|8|
**Garston Animal Rescue Charity Number: 00701001 Trustees Annual Report for the year ended 31st March 2022**
The trustees present their report and unaudited financial statements for the year ended 31st March 2022.
## **Reference and Administrative Information**
Charity Name: Garston Animal Rescue Charity registration number: 701001 Company registration number: N/A Registered Office: N/A Operational address: 29 Broughton Drive, Grassendale, Liverpool, L19 0PB **Trustees** B Rider Mrs N Lindsay
## **Accountants**
Sinclair Accounting Co Ltd, 300 St Mary’s Road, Garston, Liverpool, L19 0NQ
## **Bankers**
Co-operative Bank, Parker Street, L1 1DJ
## **Structure, Governance and Management**
## **Governing Document**
The Charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
## **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.
Signed
N Lindsay 30 March 2026
1
## **Garston Animal Rescue Charity Number: 00701001 Trustees Annual Report for the year ended 31st March 2022**
## **Objectives and activities**
## **Objectives and Aims**
The objects of the charity are to provide improved animal welfare, sanctuary and rescue operations, in and around the South Liverpool area. Although the core work of the charity is centred around the South Liverpool area, if cases arise from outside this area, we are happy to help - if we are able to.
## **Volunteers**
Throughout the current year and in future years our charity thrives on the input and hard work of our volunteers and we thank them very much for their continued support.
## **���������������������**
The shop continues to provide a source of income to enable the charity to continue looking after and caring for the animals that are in distress.
## **����������������������**
Our Charity is always looking for new and exciting ways to raise additional funds, we rely on voluntary donations and we operate one shop which we are always looking to improve.
## **Financial Review**
The charity feels it prudent to retain sufficient reserves to enable continued operation on a day to day basis.
## **Principal Funding Sources**
The charity operates one shop and relies heavily on donations and support from the local community.
## **Investment Policy**
The charity holds any excess funds in an interest bearing bank account.
## **Reserves Policy**
It is the policy of the charity to retain sufficient reserves to enable it to function on a day to day basis.
2
## **Garston Animal Rescue Charity Number: 00701001 Trustees Annual Report for the year ended 31st March 2022**
## **Plans for Future Periods**
We hope to be able to acquire dedicated premises so that we can rescue even more animals, for example, farm animals which will be a new venture for us, in addition to our existing work with feral cats. Our aim is to provide space for these sentient creatures and to provide a safe space for them.
We will invite schools to visit us and see our work. We believe that fostering a culture of kindness towards all animals will benefit society in general, and especially children who are, of course, our future.
Our sanctuary would be a place of calm and peace, to help both people and animals. Eventually we aim to have features such as:
- •A doggie play area and activity centre.
- •A wildlife hospital.
- •A vegan café and a wildflower meadow.
- •A set of rooms within the sanctuary where we can give presentations to schools, to promote compassion towards all creatures.
3
**Garston Animal Rescue Charity Number: 701001 Independent examiners report for the year ending 31st March 2022**
## **Independent Examiner**
Graeme O'Callaghan ACA 300 St Mary's Road, Garston, Liverpool L19 0NQ
## **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.
���������������������������
Examine the accounts under section 145 of the Charities Act
## **Basis of independent examiner’s report**
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.
## **��������������������������������**
In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that in, any material respect, the 1 requirements: - To keep accounting records in accordance with section 130 of the Charities Act; - To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or to which, in my opinion, attention should be drawn in order to enable a proper understanding of 2 the accounts to be reached
Signed
## **��������**
Graeme O'Callaghan Chartered Accountant 300 St Mary's Road, Garston, Liverpool L19 0NQ
30 March 2026
4
## **Garston Animal Rescue Charity Number: 00701001 Statement of Financial Activities for the year ended 31 March 2022**
|**Notes**
**INCOME**
Voluntary income
2
Investment income
4
3
**Total Incoming Resources**
**EXPENDITURE**
**Total Outgoing Resources**
5
Balance brought forward
**Total Funds Carried Forward**
Other incoming resources
Net Incoming (Outgoing) resources for the
year|**2022**
**2021**
**£**
62,593
75,652
-
-
44,400
30,330
**106,993**
**105,982**
(68,483)
(79,964)
**(68,483)**
**(79,964)**
38,510
26,018
250,869
224,851
**289,379**
**250,869**
**Unrestricted Funds**|**2022**
**2021**
**£**
**-**
**-**
**-**
**-**
-
-
-
**-**
**-**
**-**
**Restricted Funds**|**Total**
**2022**
**£**
62,593
-
44,400|
|---|---|---|---|
||||**106,993**|
||||(68,483)|
||||**38,510**|
||||38,510
250,869|
||||**289,379**|
5
## **Garston Animal Rescue Income and Expenditure Account for the year ended 31 March 2022**
|**Income**
Donations and adoption fees
Shop income
Grants and other income
**Expenses**
Animal food, hygiene costs and vet fees
Wages, salaries and other staff costs
Car, van and travel expenses
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Telephone, stationery and other office costs
Advertising and business entertainment costs
Bank, credit card and other finance charges
Accountancy, legal and other professional fees
Depreciation
Other expenses
**Surplus/(deficit)**|**2022**
**£**
62,593
42,596
1,804
106,993
43,485
4,633
1,753
10,269
-
2,199
48
103
3,125
250
2,618
68,483
38,510|**2021**
**£**
75,652
30,330
10,050|
|---|---|---|
|||116,032|
|||44,410
17,973
1,543
9,510
155
2,905
-
229
1,782
209
1,248|
|||79,964|
||||
||||
|||36,068|
6
## **Garston Animal Rescue Balance Sheet as at 31 March 2022**
|**Notes**
**Fixed assets**
Property, equipment & machinery
3
**Current assets**
Sundry debtors
Bank/building society balances
Cash in hand
**Current liabilities**
Other liabilities and accruals
**Net current assets**
**Net assets**
**Reserve funds**
Balance at start of period
Net surplus|42,321
287,581
386|**2022**
**£**
7,402
292,027
299,429
260,919
38,510
299,429|38,450
277,554
1,024|**2021**
**£**
5,403
255,516|
|---|---|---|---|---|
||330,288||317,028||
||38,261||61,512||
||||||
|||||260,919|
|||||224,851
36,068|
|||||260,919|
7
**Garston Animal Rescue Notes to the Accounts for the year ended 31 March 2022**
## **1 Accounting basis**
The financial statements have been prepared in accordance with UK Generally Accepted Accounting Practice along with the requirments of the Statement of Recommended Practive (SORP 2005).
|**2**
**Income and Expenditure account analysis**
**2**
**Income**
Donations and adoption fees
**3**
**Other income**
Shop income
Grants and other income
**4**
**Interest received**
**5**
**Purchases**
Animal food
Veterinary costs
Hygiene and pet supplies
**Wages, salaries and other staff costs**
Wages and salaries
Pensions
Employer's NI
**Car, van and travel expenses**
Motor expenses
Travel and subsistence
**Rent, rates, power and insurance costs**
Rent and rates
Rates
Light and heat
Insurance
**Repairs and renewals of property and equipment**
Repairs and maintenance
**Telephone, stationery and other office costs**
Telephone
Stationery and printing
Equipment expensed
Subscription|**2022**
**£**
62,593
42,596
1,804
44,400
4,197
31,459
7,829
43,485
4,633
-
-
4,633
1,741
12
1,753
5,400
501
3,915
453
10,269
-
546
893
502
258
2,199|**2021**
**£**
75,652|
|---|---|---|
|||30,330
10,050|
|||40,380|
||||
|||5,662
29,477
9,271|
|||44,410|
|||16,649
603
721|
|||17,973|
|||1,543
-|
|||1,543|
|||5,275
408
3,148
679|
|||9,510|
|||155|
|||1,005
895
1,005
-|
|||2,905|
8
## **Garston Animal Rescue Notes to the Accounts for the year ended 31 March 2022**
|**Advertising and business entertainment costs**
Advertising and PR
**Bank, credit card and other finance charges**
Bank charges
**Accountancy, legal and other professional fees**
Accountants fees
Other legal and professional
**Depreciation and loss/(profit) on sale**
Depreciation
**Other business expenses**
Donations
Sundry expenses|48
48
103
900
2,225
3,125
250
2,487
131
2,618|-|
|---|---|---|
|||-|
|||229|
|||810
972|
|||1,782|
|||209|
|||1,200
48|
|||1,248|
9
## **Garston Animal Rescue Notes to the Accounts**
## **for the year ended 31 March 2022**
|**3**
**Plant, machinery and motor**
**Cost**
At 1 April 2021
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for the year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021|**vehicles**
**Fixtures &**
**Fittings**
**£**
12,888
12,888
7,728
96
7,824
5,064
5,160|**Motor**
**Vehicles**
**£**
4,595
6,845
4,526
111
4,637
2,208
69|**Computer**
**Equipment**
**£**
1,462
1,462
1,288
44
1,332
130
174|**Total**
**£**
18,945|
|---|---|---|---|---|
|||||21,195|
|||||13,542
251|
|||||13,793|
|||||7,402|
|||||5,403|
10