**REGISTERED CHARITY NUMBER: 702287**
Trustees' Report and
Unaudited Financial Statements for the Year Ended 31 May 2023
for
The Farm Animal Sanctuary
Davies Archytas Accountants Ltd 14, The Oaks Clews Road Redditch Worcestershire B98 7ST
The Farm Animal Sanctuary
Contents of the Financial Statements for the Year Ended 31 May 2023
|||Page||
|---|---|---|---|
|Trustees' Report|1|to|3|
|Independent Examiner's Report||4||
|Statement of Financial Activities||5||
|Statement of Financial Position||6||
|Notes to the Financial Statements|7|to|14|
|Detailed Statement of Financial Activities|15|to|16|
The Farm Animal Sanctuary
## Trustees' Report for the Year Ended 31 May 2023
The trustees present their report with the financial statements of the charity for the year ended 31 May 2023. 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 objectives of the charity are:
- To provide for the care and protection of farm animals in need be reason of sickness, maltreatment, poor circumstances, ill-usage or similar causes.
- To help prevent cruelty and suffering to farm animals.
- To promote research into welfare matters relating to the abuse of farm animals and the publication of the results thereof.
Once again, it has been a very mixed twelve months, as always, our activities are very much influenced by Covid and weather conditions. Lack of rain in early spring led to drought conditions, grass stopped growing, what was left was yellow and contained no nutrition. Hay, which was in short supply, had to be fed to all the sheep and cattle, plus vitamin feed blocks to keep them all in good condition, all of which ate heavily into our funds. The fields looked more like deserts than green paddocks, eventually the weather changed for the better, grass was growing well and the cattle and sheep, who were beginning to get restless, were let back out into fields, much to their joy.
Fences and field shelters had suffered from the heavy winds and periods of torrential rain we suffered during the winter months and early spring, we had quite a list of "things that needed to be done."
Bird Flu restrictions finally came to an end, it was good to see all the birds back out in the open, free to carry on with their scratching around for insects and sunbathing, able to enjoy a natural lifestyle again.
The eventual lifting of Covid restrictions meant we were able to re-open the gates to visitors, one of the best ventures to bring in funds and new supporters. The very popular "Sheepover" event was back on again. People bring their tents and camper vans and spend the weekend living amongst a selection of our sheep. Vegan food and drinks are supplied, people are free to tour the farm and see the other animals in their natural surroundings. It's an extremely satisfying fund-raising exercise. There's a lovely community feeling building up at these events as people make new friends and have the opportunity to see rescued animals relaxing in a safe environment.
Over the twelve months the usual array of animals arrived at the gates, unwanted lambs left to fend for themselves, old ewes left to die through lack of basic care or were no longer considered to be worth their keep, because of their poor condition and health problems it would have cost more to have them slaughtered than their worth. Ducks, ex battery hens, abandoned cockerels, chicks from School 'educational' lessons. Schools are continuing to have this 'hatching' project without giving a thought to what's going to happen to the chicks.
Very aware of not overstocking, if we are unable to find a suitable space, we use an organisation known as Sanctuaries United, who help to find suitable homes for animals through the medium of social media. These are animals who may be unwanted, have been abandoned, or the circumstances of the owner has changed, and they are unable to continue to care for them. Rehoming animals such as pigs, sheep, cattle and poultry are pretty much impossible, farm animals have found their way to sanctuaries because they were unwanted, not profitable.
However, it can be different with horses. Most of the horses who come to us are either fully retired because of their age or have behavioural and/or medical problems. Two horses who came to us as neglected youngsters were ready to be handled as individuals with a knowledgeable owner, Billy, our black gypsy cob and Flora the Appaloosa mare. Both have found the best owners we could have wished for; they're both doing extremely well in their new happy homes and now have the perfect homes for life.
Page 1
The Farm Animal Sanctuary
## Trustees' Report for the Year Ended 31 May 2023
## **OBJECTIVES AND ACTIVITIES**
## **Significant activities**
The Halloween event and Christmas Carol event were very well supported once again, visitors were very generous with their donations and their best wishes, we'll be seeing them all again. Our first ever Easter Event was highly successful, Moo Free, the vegan chocolate Company donated 800 Easter eggs. Not surprisingly they all found a home, many of them were re-donated to a childrens' Hospice.
The next few months brought a mixture of storms and sunshine, sheep and cattle went back out into the fields after spending the winter in the barns, sheep shearing went ahead in between the showers, plans for the next fundraising events were confirmed, all we needed was for the weather to be in our favour.
We supported the successful campaign to restore "sentient being" status to farm animals, also campaigns to ban fur farming, the importing of Foie Gras, live exports and the compulsory installation of CCTV cameras in Slaughterhouses, just to name a few.
We can now make it public that Manor Orchard Farm is on the market for sale. When our Tenancy Agreement comes to an end in December 2025, we must have raised the funds to buy the property. We are determined that we will do this as it will be impossible to re-home all of our animals. We have now employed two professional fundraisers, and also have many plans in action which are already bringing in financial support.
A changeable year, as always, however we have a new updated website, supporter numbers are going up weekly thanks to all the information we put out on social media, we can look forward to a positive future at Manor Orchard Farm.
## **Public benefit**
The trustees are of the opinion that the activities undertaken in accordance with the objectives of the charity meet the definition of public benefit.
The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **ACHIEVEMENT AND PERFORMANCE**
## **Fundraising activities**
These are costs incurred in attracting voluntary income.
## **FINANCIAL REVIEW**
## **Reserves policy**
The trustees aim to retain sufficient reserves in order to cover the equivalent of 6 months basic running costs.
## **Going concern**
The financial statements have been prepared on a going concern basis. The balance sheet shows a position of net surplus at 31 May 2023.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Charity constitution**
The charity is governed by its Constitution dated 9 October 1989.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
702287
Page 2
The Farm Animal Sanctuary
Trustees' Report for the Year Ended 31 May 2023
## **Principal address**
Manor Orchard Farm School Lane Middle Littleton Evesham WR11 8LN
## **Trustees**
Mrs J Taylor Mrs J Kemp
## **Independent Examiner**
Davies Archytas Accountants Ltd 14, The Oaks Clews Road Redditch Worcestershire B98 7ST
Approved by order of the board of trustees on 31 October 2023 and signed on its behalf by:
Mrs J Taylor - Trustee
Page 3
Independent Examiner's Report to the Trustees of The Farm Animal Sanctuary
## **Independent examiner's report to the trustees of The Farm Animal Sanctuary**
I report to the charity trustees on my examination of the accounts of The Farm Animal Sanctuary (the Trust) for the year ended 31 May 2023.
## **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**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
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:
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 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.
Daryl Davies The Association of Chartered Certified Accountants
Davies Archytas Accountants Ltd 14, The Oaks Clews Road Redditch Worcestershire B98 7ST
31 October 2023
Page 4
The Farm Animal Sanctuary
## Statement of Financial Activities
## for the Year Ended 31 May 2023
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
210,851
Other trading activities
3
13,072
Other income
-
**Total**
223,923
**EXPENDITURE ON**
Raising funds
4
6,063
**Charitable activities**
5
Agricultural work
22,564
Hire of equipment
3,358
Carcass removal
1,156
Depreciation
6,144
Feedstuffs
64,976
Grazing
4,891
Hay and straw
3,324
Light and heat
3,433
Motor and travel
2,149
Repairs and maintenance
4,101
Shearing
1,334
Sundry
655
Telephone
1,680
Veterinary fees and welfare
25,346
Wages and NI
87,582
Rent and rates
4,323
Website
3,876
Bank charges and interest
909
Insurances
3,442
Accountancy and legal fees
36,436
**Total**
287,742
**NET INCOME/(EXPENDITURE)**
(63,819)
**RECONCILIATION OF FUNDS**
Total funds brought forward
173,137
**TOTAL FUNDS CARRIED FORWARD**
109,318|Restricted
fund
£
85,562
-
-
85,562
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
85,562
-
85,562|31.5.23
Total
funds
£
296,413
13,072
-
309,485
6,063
22,564
3,358
1,156
6,144
64,976
4,891
3,324
3,433
2,149
4,101
1,334
655
1,680
25,346
87,582
4,323
3,876
909
3,442
36,436
287,742
21,743
173,137
194,880|31.5.22
Total
funds
£
321,942
19,171
667|
|---|---|---|---|
||||341,780|
||||10,831
16,066
1,296
1,930
6,186
36,256
2,550
5,717
2,168
2,932
1,103
1,306
983
774
28,243
88,758
1,529
4,591
632
2,840
9,236|
||||225,927|
||||115,853
57,284|
||||173,137|
The notes form part of these financial statements
Page 5
## The Farm Animal Sanctuary
## Statement of Financial Position 31 May 2023
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
10
22,486
**CURRENT ASSETS**
Stocks
11
1,500
Cash at bank
107,650
109,150
**CREDITORS**
Amounts falling due within one year
12
(18,318)
**NET CURRENT ASSETS**
90,832
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
113,318
**CREDITORS**
Amounts falling due after more than one year
13
(4,000)
**NET ASSETS**
109,318
**FUNDS**
14
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
-
-
85,562
85,562
-
85,562
85,562
-
85,562|31.5.23
Total
funds
£
22,486
1,500
193,212
194,712
(18,318)
176,394
198,880
(4,000)
194,880
109,318
85,562
194,880|31.5.22
Total
funds
£
23,630
1,500
180,661
182,161
(5,308)
176,853
200,483
(27,346)
173,137
173,137
-
173,137|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 31 October 2023 and were signed on its behalf by:
J Taylor - Trustee
The notes form part of these financial statements
Page 6
The Farm Animal Sanctuary
Notes to the Financial Statements for the Year Ended 31 May 2023
## **1. ACCOUNTING POLICIES**
## **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.
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## **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.
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is possible a settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
## **Raising funds**
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Gift aid income resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.
## **Charitable activities**
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities. It includes both costs that can be allocated directly to such activities and those costs from indirect nature necessary to support them.
## **Governance costs**
These include those costs associated with meeting the constitutional and statutory requirements of the charity and include accountancy fees and costs linked to the strategic management of the charity.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Pens and huts - 20% on reducing balance Office equipment - 25% on reducing balance Motor vehicles - 25% on reducing balance Equipment - 25% on reducing balance
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
continued...
Page 7
The Farm Animal Sanctuary
## Notes to the Financial Statements - continued for the Year Ended 31 May 2023
## **1. ACCOUNTING POLICIES - continued**
## **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.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **2. DONATIONS AND LEGACIES**
|Donations
Gift aid
Legacies
Adoptions and visits
**3.**
**OTHER TRADING ACTIVITIES**
Charities trust
CAF
Rural payments agency
Rent received
**4.**
**RAISING FUNDS**
**Raising donations and legacies**
Postage, print and stationery
Advertising and fundraising|31.5.23
£
228,180
24,207
25,750
18,276
296,413
31.5.23
£
-
3,126
5,786
4,160
13,072
31.5.23
£
4,182
1,881
6,063|31.5.22
£
140,976
11,142
147,467
22,357|
|---|---|---|
|||321,942|
|||31.5.22
£
2,500
4,800
6,871
5,000
19,171
31.5.22
£
9,854
977
10,831|
continued...
Page 8
The Farm Animal Sanctuary
## Notes to the Financial Statements - continued for the Year Ended 31 May 2023
## **5. CHARITABLE ACTIVITIES COSTS**
|Agricultural work
Hire of equipment
Carcass removal
Depreciation
Feedstuffs
Grazing
Hay and straw
Light and heat
Motor and travel
Repairs and maintenance
Shearing
Sundry
Telephone
Veterinary fees and welfare
Wages and NI
Rent and rates
Website
Bank charges and interest
Insurances
Accountancy and legal fees
**6.**
**SUPPORT COSTS**
Management
£
Depreciation
6,144
Light and heat
3,433
Motor and travel
2,149
Repairs and maintenance
4,101
Shearing
1,334
Sundry
655
Telephone
1,680
Veterinary fees and welfare
25,346
Wages and NI
87,582
Rent and rates
4,323
Website
3,876
Bank charges and interest
-
Insurances
3,442
Accountancy and legal fees
-
144,065|Support
Direct
costs (see
Costs
note 6)
£
£
22,564
-
3,358
-
1,156
-
-
6,144
64,976
-
4,891
-
3,324
-
-
3,433
-
2,149
-
4,101
-
1,334
-
655
-
1,680
-
25,346
-
87,582
-
4,323
-
3,876
-
909
-
3,442
-
36,436
100,269
181,410
Governance
Finance
costs
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
909
-
-
-
-
36,436
909
36,436|Totals
£
22,564
3,358
1,156
6,144
64,976
4,891
3,324
3,433
2,149
4,101
1,334
655
1,680
25,346
87,582
4,323
3,876
909
3,442
36,436|
|---|---|---|
|||281,679|
|||Totals
£
6,144
3,433
2,149
4,101
1,334
655
1,680
25,346
87,582
4,323
3,876
909
3,442
36,436|
|||181,410|
continued...
Page 9
The Farm Animal Sanctuary
Notes to the Financial Statements - continued for the Year Ended 31 May 2023
## **7. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 May 2023 nor for the year ended 31 May 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 May 2023 nor for the year ended 31 May 2022.
## **8. STAFF COSTS**
|Wages and salaries
The average monthly number of employees during the year was as follows:
Charitable Activities
No employees received emoluments in excess of £60,000.|31.5.23
£
87,582
87,582
31.5.23
6|31.5.22
£
88,758|
|---|---|---|
|||88,758|
|||31.5.22
7|
## **9.**
## **COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
321,942
Other trading activities
19,171
Other income
667
**Total**
341,780
**EXPENDITURE ON**
Raising funds
10,831
**Charitable activities**
Agricultural work
16,066
Hire of equipment
1,296
Carcass removal
1,930
Depreciation
6,186
Feedstuffs
36,256
Grazing
2,550
Hay and straw
5,717
Light and heat
2,168
Motor and travel
2,932
Repairs and maintenance
1,103
Shearing
1,306
Sundry
983
Telephone
774
Veterinary fees and welfare
28,243
Wages and NI
88,758
Rent and rates
1,529|Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Total
funds
£
321,942
19,171
667|
|---|---|---|
|||341,780|
|||10,831
16,066
1,296
1,930
6,186
36,256
2,550
5,717
2,168
2,932
1,103
1,306
983
774
28,243
88,758
1,529|
continued...
Page 10
The Farm Animal Sanctuary
## Notes to the Financial Statements - continued for the Year Ended 31 May 2023
## **9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
||||||Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|
||||||fund|fund|funds|
||||||£|£|£|
||Website||||4,591|-|4,591|
||Bank charges and interest||||632|-|632|
||Insurances||||2,840|-|2,840|
||Accountancy and legal fees||||9,236|-|9,236|
||**Total**||||225,927|-|225,927|
||**NET INCOME**||||115,853|-|115,853|
||**RECONCILIATION OF FUNDS**|||||||
||Total funds brought forward||||57,284|-|57,284|
||**TOTAL FUNDS CARRIED FORWARD**||||173,137|-|173,137|
|**10.**|**TANGIBLE FIXED ASSETS**|||||||
|||Pens and|Office||Motor|||
|||huts|equipment||vehicles|Equipment|Totals|
|||£|£||£|£|£|
||**COST**|||||||
||At 1 June 2022|68,123|1,684||-|5,989|75,796|
||Additions|-||-|5,000|-|5,000|
||At 31 May 2023|68,123|1,684||5,000|5,989|80,796|
||**DEPRECIATION**|||||||
||At 1 June 2022|47,849|1,182||-|3,135|52,166|
||Charge for year|4,055|126||1,250|713|6,144|
||At 31 May 2023|51,904|1,308||1,250|3,848|58,310|
||**NET BOOK VALUE**|||||||
||At 31 May 2023|16,219|376||3,750|2,141|22,486|
||At 31 May 2022|20,274|502||-|2,854|23,630|
|**11.**|**STOCKS**|||||||
|||||||31.5.23|31.5.22|
|||||||£|£|
||Stocks|||||1,500|1,500|
continued...
Page 11
The Farm Animal Sanctuary
## Notes to the Financial Statements - continued for the Year Ended 31 May 2023
## **12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**12.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|---|
|||31.5.23|31.5.22|
|||£|£|
||Trade creditors|-|2|
||Social security and other taxes|1,452|1,406|
||Other loans|8,346|-|
||Accrued expenses|8,520|3,900|
|||18,318|5,308|
|**13.**|**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**|||
|||31.5.23|31.5.22|
|||£|£|
||Other loans|4,000|27,346|
The Charity had an ongoing Co-Operation and Loan agreement in place during the year ended 31 May 2023, amounting to £8,346 (2022 - £23,346) from Goodheart Animal Sanctuaries.
Other loans consisted of a loan from the Trustee J K Hives of £4,000 (2022 - 4,000).
## **14. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|At 1.6.22
£
173,137
-
173,137
Incoming
resources
£
223,923
85,562
309,485|Net
movement
At
in funds
31.5.23
£
£
(63,819)
109,318
85,562
85,562
21,743
194,880
Resources
Movemen
expended
in funds
£
£
(287,742)
(63,819
-
85,562
(287,742)
21,743|At
31.5.23
£
109,318
85,562|
|---|---|---|---|
||||194,880|
||||21,743|
continued...
Page 12
The Farm Animal Sanctuary
## Notes to the Financial Statements - continued for the Year Ended 31 May 2023
## **14. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|At 1.6.21
£
**Unrestricted funds**
General fund
57,284
**TOTAL FUNDS**
57,284
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
341,780
**TOTAL FUNDS**
341,780|Net
movement
At
in funds
31.5.22
£
£
115,853
173,137
115,853
173,137
Resources
Movement
expended
in funds
£
£
(225,927)
115,853
(225,927)
115,853|At
31.5.22
£
173,137|
|---|---|---|
|||173,137|
|||115,853|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|At 1.6.21
£
57,284
-
57,284|Net
movement
in funds
£
52,034
85,562
137,596|At
31.5.23
£
109,318
85,562|
|---|---|---|---|
||||194,880|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|Incoming
resources
£
565,703
85,562
651,265|Resources
Movement
expended
in funds
£
£
(513,669)
52,034
-
85,562
(513,669)
137,596|Resources
Movement
expended
in funds
£
£
(513,669)
52,034
-
85,562
(513,669)
137,596|
|---|---|---|---|
||||137,596|
continued...
Page 13
The Farm Animal Sanctuary
## Notes to the Financial Statements - continued for the Year Ended 31 May 2023
## **15. RELATED PARTY DISCLOSURES**
There is a 20 year lease in existence from 4 December 2015 to 3 December 2035 between Goodheart Animal Sanctuaries and Manor Orchard Farm.
Page 14
The Farm Animal Sanctuary
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
Legacies
Adoptions and visits
**Other trading activities**
Charities trust
CAF
Rural payments agency
Rent received
**Other income**
Gain on sale of tangible fixed assets
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Postage, print and stationery
Advertising and fundraising
**Charitable activities**
Hire of equipment
Carcass removal
Feedstuffs
Grazing
Hay and straw
Agricultural work
**Support costs**
**Management**
Wages and NI
Rent and rates
Insurance
Light and heat
Telephone
Sundries
Carried forward|Detailed Statement of Financial Activities
for the Year Ended 31 May 2023
31.5.23
31.5.22
£
£
228,180
140,976
24,207
11,142
25,750
147,467
18,276
22,357
296,413
321,942
-
2,500
3,126
4,800
5,786
6,871
4,160
5,000
13,072
19,171
-
667
309,485
341,780
4,182
9,854
1,881
977
6,063
10,831
3,358
1,296
1,156
1,930
44,282
36,256
4,891
2,550
24,018
5,717
22,564
16,066
100,269
63,815
87,582
88,758
4,323
1,529
3,442
2,840
3,433
2,168
1,680
774
655
983
101,115
97,052|Detailed Statement of Financial Activities
for the Year Ended 31 May 2023
31.5.23
31.5.22
£
£
228,180
140,976
24,207
11,142
25,750
147,467
18,276
22,357
296,413
321,942
-
2,500
3,126
4,800
5,786
6,871
4,160
5,000
13,072
19,171
-
667
309,485
341,780
4,182
9,854
1,881
977
6,063
10,831
3,358
1,296
1,156
1,930
44,282
36,256
4,891
2,550
24,018
5,717
22,564
16,066
100,269
63,815
87,582
88,758
4,323
1,529
3,442
2,840
3,433
2,168
1,680
774
655
983
101,115
97,052|
|---|---|---|
||||
|||321,942
2,500
4,800
6,871
5,000|
|||19,171
667|
|||341,780
9,854
977|
|||10,831
1,296
1,930
36,256
2,550
5,717
16,066|
|||63,815
88,758
1,529
2,840
2,168
774
983
97,052|
This page does not form part of the statutory financial statements
Page 15
## The Farm Animal Sanctuary
|**Management**
Brought forward
Motor and travel
Repairs and maintenance
Shearing
Veterinary fees and welfare
Website
Pens and huts
Office equipment
Motor vehicles
Equipment
**Finance**
Bank charges
**Governance costs**
Accountancy and professional fees
Total resources expended
**Net income**|Detailed Statement of Financial Activities
for the Year Ended 31 May 2023
31.5.23
31.5.22
£
£
101,115
97,052
2,149
2,932
4,101
1,103
2,313
1,306
24,367
28,243
3,876
4,591
4,055
5,068
125
167
1,250
-
714
951
144,065
141,413
909
632
36,436
9,236
287,742
225,927
21,743
115,853|Detailed Statement of Financial Activities
for the Year Ended 31 May 2023
31.5.23
31.5.22
£
£
101,115
97,052
2,149
2,932
4,101
1,103
2,313
1,306
24,367
28,243
3,876
4,591
4,055
5,068
125
167
1,250
-
714
951
144,065
141,413
909
632
36,436
9,236
287,742
225,927
21,743
115,853|
|---|---|---|
||||
|||141,413
632
9,236|
|||225,927|
|||115,853|
This page does not form part of the statutory financial statements
Page 16