Charity Ilegistration Number: NIC101370 Company Number: N1610695 Grovehill Animal Trust (A coinpaiiy limited by guarantee, not having shal'e capital} Unaudited annual report for the year ended 31 March 2023
Grovehill Animal Trust Annual report for the year ended 31 March 2023 Contents Pages DiL'ectors' i'epoit Independent examiiiers i'epoi't Statement of financial activities Balaiice sheet Notes to tlie finaiicial statements 9-14
Grovehill Animal Trust Directors, report For the year ended 31 March 2023 The Dii'ectors, subiiiit their ani)ual report ai)d the iinaiidiled financial slateinenls foi. the yeai- ended 31 March 2023. The Dii'ectors, have adopted the Slateinent of Recoiminended Practice applicable to chai'ities prepai'ing theii. accounts in accoi'dance witli the Fiiiancial Repoi'ling Staiidard applicable in Ilie UK and Republic of Ii'eland (FRS 102} - (Cliai'ities SORP (FRS 102)), tlie Fii)an¢ial Reportiiig Staiidai'd applicable in tlie UIC and Republic of Ii'eland (FRS 102) aiid the Chai-ities Act (Northern Ii'elaiid) 2008 iii pi'epai'ing the annual I'epoi't aiid fiiiancial slateiiients of tlie chai'ity. Reference and administrative information Gi'ovehill Anii)ial Triisl is I'ecognised a5 a Charity by Tl)e Charity Coiniiiissioii foi. Noi-thei'n Ii'eland, charity nuinbei. NIC101370. Tl)e Dii'ectoi's of tlie Ti'iisl al'e elected Ineinbers of tlie Coiminitcee and those in office dui-ing 2022123 al'e listed below. The day-to-day Inanageinent of the Ti'iist is cai-i-ied out by a Shelter co-oi'dinatoi., Volunteei. Adininisti'ation assistant, Animal Welfare as51Stant ai)d the volunleei. Inanageress of the Cliai'ity shop. Mrs Violet Dennehy (Chairwoinaii) Ms Regina Robin50n (Vice-chaii'woinan) Ms Janice Poi1er (Secretary) Mi's Andrea Icei'i. (Ti'easlirer) Mi's Danielle Caddell Tlie pi'iiicipal aiid registei'ed office of the chai'ity is l Foundry Lane, Omagh, Co Tyt'oiie, BT78 1 ED. The pi'ofessional advisei's and baiikers are.. Accountants HMCI Liimited TIA Hainill Mcllwaine Bankei's Baiik of Ii'elaiid Sti'ucture) govei'nance, and man4?gement Govei'ning doeument aiid sti'ucture Groveliill Aniinal Ti'iist opei'ales within specific I'ules coiitaii)ed within ils Consliliitioii. A new Coi)stittition was adopted oil Il)e l April 2012. Organisation At eacl) Aiinual Genei-al Meeting Il)I'ee dii'ectors I'etire by i-otation and are eligible for re-election, although no one can hold a p051tion of dii'eclor foi. Inore thali 9 years. Tliere al'e no reinuiiei-ated dii'ectoi's. Cui'i'ently thei'e al'e no siibcoiiiinittees iii place. Liability of directors The liability of eacli dii'eclor is liiiiiled lo £ I, beiiig tlie aiiiollllt that evel'y Ineinbei. of the Ti'iist uiidei'lakes to coi)ti'ibute to the assets of tlie Ti'ust iii tlie eveiit of the saine being WOLind up while lie oi. she is a dii'ector, or within one year aftei. he 01- she ceases to be a dii'ectoi.. Risli management The direcloi's actively I'eview tlie risks which the Ti'iisl faces and believe that any I'isks ideiilified are addressed by tlieiiiselves oil a liiiiely basis. Siich reviews include exainii)atioii of biisiness and opei'alional I'isks, and the directoi's coiifirin that they have establislied 5ySteiiis lo ii)iligate sigiiificant I'isks.
Grovehill Animal Trust Directors, report (continued) For the year ended 31 March 2023 Objectives and principal activities The Ti'usl's iiiaiii activity during 11)e year is the re-homing of cats and dogs aiid lo advance aniinal welfaiE in the Noi'ih West of Irelaiid and ils eiivii'oi)s. Missioii Stateinent Gi'ovehill Aniinal Ti'iist Il)IDugh educalioii, coniinithnent and unity of purpose sets oiil lo I'elieve suffei'ing ainong pets wlio have been neglected, abiised, abaiidoned or are iiiiwai)ted. Objectives Tlie Chai'ity's objeelives al-e specifically I'estricted lo tlie advanceimeiit of aiiiiiial welfare and Ilie advaiiceiiient of educatioii iii Inatters pertaining to aiiiinal welfai'e, care, and treattnent foi. tlie benefit of tlie public in Noithei'ii Ii'eland and its envir0115 of the Republic of Ii'eland by associating the statutoiy aulhoi'ities, voliiiitaiy oi'ganisatioiis, and Ilie iiiliabilanls in a conimon effort lo: a. relieve Sliffering and di5ti.ess and malii'eatinent of stray, neglected, iinlvanted to viiliierable aniinals which need caiE and pi-otectioii by tlie pi'ovision of a rescue aiid I'e-hoining service and a sanctuary for the cai'e, protection, ti'eahT)eiil, security and teinpoi'aiy or pei'iiiaiiei)t accoininodation of siich animals, encoui'age the public to adopt a Inore huiiiane attitude towai'ds aniinals, especially those which al'e sick oi. stt'ay in need of assistance, and to tliis end provide practical assistance to such aniinals, and c. educate the piiblic in inattei's pei1aining lo aniinal welfare aiid the care and treatinent of aniinals. Ensui-ing our Ivoi'k delivers oui. aims We review oiir aiins, objectives, and activities each year. This I'eview looks at what we acliieved and the oulcoines of oui. work in the previoiis 12 iiiontlis. The I'eview looks at the Sliccess of each key activity and the benefits they liave bi'ouglit to those we al'e set up to help. The I'eview also Iielps lis ensiire oiir aim, objectives and activities reinaii)ed focused on oiir slated purposes. In pai'liciilai., the tt'ustees coiisidei. liow planned activities will conti'ibule lo Ilie aiins and objectives they have set. The Focu5 of our Worlc The iiiain focus of oui. work contiiiiies lo be the I'e-homing of cats and dogs and to advaiice aniinal welfaiE in the Noith West of Noi'iliei'n IiEland aiid its eiiviroiis. We sh'ive lo iiiipi-ove the lives of aniinals withiii Oinagli and Ilie siii'roiinding ai-eas and in tui'ii have a positive effect iipon the local coininunity. We are coininitted to the I'escliing aiid i'e-hoining of unwanted, neglected, and abaiidoned aniinals, the I'eliabilitation of said aniimals, tlie education of the piiblic in Inatters peitaiiiing to aniinal welfare, the pi'oinolioii of neulei'iiig aiid spaying of aniinals and C1( Iiipaigiiiiig for clianges in legislation to pi'olect coinpanioi) anii)ials. We network ivith othei. agencies, i.e., Local council, Dog wardens and Aniinal Welfare Officei's. Iii additioii, we al'e i)ieinbei's of ADCH (Association of Dogs and Cats Hoiiies), Ivho al'e a pi'ofessioiial body who proimotes best pi'actice in aniiiial welfai'e I'elaliiig lo cat I'ehoining, dog rehoining, dog I'escue & cat rescLIe. What we do All an1131$ wl)o ai-i'ive at the sheltei. al'e given a fiill velei'inaiy Iiealth check. Any illness oi. conditions al'e h'ealed iininediately. We Inicro-chip, de-flea, woi'in, i)eiilei' and fully vac¢ii)ate all cats and dogs in oiii. eare. We sti-ive to Inake the aniiiials stay witli us as sti-ess free and coinfoi'lable as possible, ensui'iiig all their exei'cise, social and iiuh'itional needs are Inel. We actively find new l)oines foi- evely aiiiinal whicli ii)volves a pi'ocess to eiisiii'e suitability, guai'aiiteeiiig that both ai)iinal and iiew owiiei. will begin their years of coinpaiiioiisliip in tl)e best way possible. We are always available to give advice when i)eeded.
Grovehill Animal Trust Directors, report (continued) For the year ended 31 March 2023 Public benefit statement Pui'pose I Tlie dii'ect benefit of this initiative lies in alleviating the bui'deii 011 pet ownei's who find Iheniselves unable to continiie cai'ing for theii. aniinals. This also eases the pi'essure oi) individiials who encoiinter 5ti.ay aniinals bul are ill-eqiiipped to look aftei- Iheiii. Tlie positive oiitcoines of oui. efforts al'e evident iii oiir activities of accepting, niii'tui'ing, and finding new hon)es for both abaiidoned aiid sti'ay pets. Oiii. sei'vices incllide providing Inedical Ii'ealinent, a system for I'eseiie and adoption, and, wheii necessary, a saiictuaiy foi. I'ehoining, wliich we publici5e to encoiirage einpaihy aiid kii)dness ainong the coiniMLiiiity. Ovei. the past year, we have successfully provided iiew hoiiies foi. l O I cats and dotss. This Significantly reduces the populatioi) of feral cats, especially on fai-iiis, and diininislies sti'ess foi- local people and the cats Ilieinselves. This objective causes iio liarin and serves Ilie collective good of the people in Noi'thei'ii li'elaiid. Purpose 2 The dii'ect beiiefil that flows fi'oin tlii5 pul'pose iii¢ludes the advancement of ai)imal welfai'e, the pi-oinotion of the capacity of people foi. con)passion by cai'iiig foi. injiii'ed or abandoned aniinals and the effects of aniinals on huinan health and well-beiiig. The encoui'ageinenl of kindiiess towai'ds aninials pi'oinoles coinpassion in hiiinans. These benefits al'e dein0115ti.ated Ihi'oiigli oui. weekly dog walkiiig club whei'e the genei'al public cali coine and exercise hoineless aiiiinals. Gi'ovel)ill Aniinal Trust also I'elies oil and encoiirages voliiiiteei's fi'oin the genei'al public to assist with the daily cai'iiig of the aniinals at the sheltei.. We liave volunteers fi'oin all walks of life, who gain gi-eat woi'k expei'ience at the sheltei- and Shop. We liave voliinteei's with leai'ning difficulties oi. special i)eeds, and we woi-k closely witli oi'ganisations includiiig Arvalee School, Mencap and tlie probatioii sei'vice lo give volunteers oppoi'tunilies they iJiglil not otherwise get. Ti'ainee vets and aiiiinal welfare officei's have gained expei'ience at oiii. sheltei., going on to woi'k fiill tiime in their pi-ofessions. Othei- students froin all the Inaiii schools iii Oimagh have gained valliable woi'k expei'ience with LIS too. This pui'pose does not give i'ise to any harill. Tlie beneficiai'ies of Iliis pui'pose are tlie genei-al public livii)g in Northei'n Irelaiid ai)d yoiing people attending schools, colleges, and othei. youth organisations. Purpose 3 Tlie dii'ecl benefit which flows fi'oin this puiyose includes the advanceinent of ediication, enlianced knowledge and undei'slanding in young people Iliroiigh i'eceiving an ediication. These bei)efits al'e deinoiisti'ated Ihi'ough Grovehill Aiiiiiial Triisl providing placeinenls foi. scliools and colleges both inainsti-eaiii aiid special needs scliools. Gi'ovel)ill also i)I'ovides litei'atui'e and talks in schools, youth gi'oiips, suii)iiier scheines etc to proinote responsible aniinal ownei'ship and ediicatiiig people 01) tlie iinporlaiice of benefits of neutei'ing aiiiinals. Groveliill Aniinal Trust also pioniotes tlie ti'appints neiitei-ing and i'elease of feral cats witliin the local coiiiinunity and pi'ovides fii)ancial assistaiice to tliose in iieed with fei'al cats. Tliis pui'pose does not give i'ise to any hai'in. The beneficiai'ies of this pui'pose al'e tlie genei'al public living in Noi-thei'n Ireland and young people attendiiig schools, colleges, and othei- youth oi-gaiiisatioiis. Pi'ivate Beneficiai'ies Coi'i'y & O'Hare Vets, Oinagli receives a private benefit as tliey are paid for the treatiiient of aniinals at Grovehill Aniinal Ti'iist. This is iiicidental and a iiecessaiy I'esult oi- by product of cai'i'yii)g oiit piirpose one: lo i-elieve the siiffei-ing aiid disti'ess of stray, iieglected oi. unwanted aiiimals. Tlie benefit to tl)e vel woiild be pi'ivate biit ii)cidental to the purposes of the cliai'ity and Ihei'efoi'e thei'e is no conflict of interest as it is a t)ecessary bLIt incidental by product to achieving our piii'poses. Stotement of Compliance The trustees of Gi'ovehill Ai)iinal Triisl, in the settiiig of our objectives aiid iii Ilie plaiii)ing of oiii. activities foi. this year, have given diie cal'e and attention to tlie Cliai'ity Coiiiinissioii foi. Nortliei'ii Ireland's guidance on Pliblic benefit and thiis ensiii'iiig that tlie activities have lielped to achieve the cliai'ity's pul'poses and provide a benefit to tlie beiieficiaries. The Triisl is satisfied tliat it adlieres lo the public beiiefit test set out by the Cliai'ity Comniission foi. Noi'thei'ii li'eland due lo the objectives aiid activities it pi'ovides as outlined above.
Grovehill Animal Trust Directors, report (continued) For the year ended 31 March 2023 Achievements and performance Dog Behavioui'al Pi'oblein5 Contlllliing posl-pandeimic, we are witnessing pei'sislent behavioiii'al issue5 in dogs arriving at our shelter. This ongoing ti'eiid indicates a gl'owing need for enhaiiced capacity and I'esources dedicated lo rehabilitation and socialisalioii. Oui. team is proactively addi'essing Iliese challei)ges, ei)siii'ing iliat each dog receives the necessary care aiid attention to becoine siiitable foi. rehoiiiing. Foster Home5 The inci'ease in dogs witli bel)avioiii'al pi-obleins lias pi'eseiiled challenges in oui. foster pi'ogi'aill. Nevertheless, we aI'e successfiilly expanding oiir Iietwoi'k of fostei. volunteei's. By pi'oviding additional training and siippoi't, we ensui'e that these dedicated individuals al'e well-eqiiipped to l)andle the special needs of these aniinals, thei'eby playing a vital I'ole in their joiiriiey towai-d5 a lovii)g hoine. Mother & Kitten Unit We are pleased to announce the coiiipletion and operational siiccess of oui. Molhei. & Kitten Unil. This dedicated space, away froin the Inain cattei'y, offers a sei'ei)e aiid secui'e envii'oiiineiit foi. kittens and theii- iiioihei's. Its success has been pivotal in rescuing and Iiurtui'ing ii)oi'e felines who face the lia2.sh reality of abandoniiieiit, ensui'ii)g they gel the best slarl ii) life. Talks iii Scliools This yeai., we have continued our educational Olilreach progi'ainine, coiiducting talk5 iii schools abolll aniinal welfare. These sessions focus on the iinpoi'lance of propel. pel care and the broader iinplicatioiis of aniimal welfare. Our go81 is lo inspil'e a future genei'ation tliat is well-infoi'imed and passionate abolit the well-beiiig of aiiiiMals. Charity Shop 10th Year A special coiigi'atulatioiis to our voliinteei-s as oiii. ¢l)arity shop celebi'ales ils l Oili yeai-l Tliis iiiilestoiie is a lestai))eiit to the dedication aiid hard woi'k of oui- voluiileei's. I"heii' effoi'ts liave not only helped I'aise vital funds for oui- shelter but Iiave also fostei'ed a sti'oiig coininunity spii'it. We look forward to continiiing tliis successful joui'iiey with tlieir iiivaluable siipport. Revieiv of activities aiid futui'e developments The stateinent offii)aiicial activities for the yeai. is sel OLII on page 7 of tlie financial 5tateiMents. The iiet Inovenient in fLinds foi. Ilie fii)aiicial yeai. is a sui'pliis of £10,724. Reserves policy and results The Gi-ovehill Aniinal Ti'LlSt had total i'esei'ves on 31 Mai-ch 2023 of £127,473. The resu Its for Ilie year al'e set out iii the stateinent of fiiiancial activities on page 7. Volunteers The Ti'ust is iiiiillensely thankful for the dedication and hai'd woi'k of its voliiiiteei's, who al'e insli'iinieiilal in tlie opei'ations of both the cliarity sliop and the sheltei.. Witlioiit tl)eii' invaluable siipporl, oiii. siiccess woiild not be possible. Tliis yeai., we saw an increase in 0111- volLinteei' teain, with approxiimalely 25 volunteers genei'oiisly offei'ing Iheii. services. Assiiniiiig each voluiileer conli-ibiites about 150 hoiii's aniiiially, and if these hoLlI'S wei'e coinpeiisated at niiiiiinuin waoe, the collective contribiitioi) of these voliiiiteei. hoiii's would liave Cost Gi'ovehill Aiiiinal Ti'ust ovei. £34,524 per annuiii.
Grovehill Animal Trust Directors, certificate We approve the accouiits Set out on pages 7 10 14 for the yeai- ended 31 Mai'ch 2023 disclosing a surplus of £10,724. We confirin that we liave Inade available all I'elevant I'ecoi'ds and inforiiiation foi. tlieir preparation. Mi's Violet DeT)I Chairwoinaii Date.. 18112123
Grovehill Animal Trust Independent examiner's report to the charity trustees of Grovehill Animal Trust I report on the accounts of the coinpany for the year ended 31 Mai'ch 2023, which al'e set out on pages 7 to 14. Respective responsibilities of charity ti'ustees an(1 examiner As the charity ti'iislees (and also the dii'ectoi's of the coinpany foi. the purposes of coinpany law) yoii al'e responsible for the prepai'ation of the accounts in accoi'dance with the i'equirements of tlie Compaiiies Act 2006. Haviiig satisfied Inyself that the chai'ity is not subject to audit undei. coinpany law, and is eligible for independent exainination, it is my responsibility to.. exainine the accounts under section 65 of the Chai'ities Act, follow the procedui'es laid down in the general Dii-ections given by the Charity Coininission foi. Norlhei'n li'eland under section 65(9)(b) of the Chai'ities Act, and state Nvhether paiticular mattel's have coine to my attention. Basis of in(lependent examineJ"'s report I have exainined youi. chai'ity accounts as required under section 65 of the Charities Act and Iny exainination was can'ied out in accordance with the genei'al Directions given by the Charity Coininission for Northern Ireland undei- section 65(9)(b) of the Charitie5 Act. The exaimiiialion included a review of the accounting i'ecords kept by the charity and a coinpai'ison of the accouiits pi'e5ented with those records. It also included considei'alion of any iiniisual iteins oi. disclosiires in the accounts and seeking explanations froin yoii as charity trustees concerning any such Inattei's. My role is to state whether any matei'ial Inatters have coille to my attention giving me cause to believe: That accounting records wei'e not kept in accordance with section 3 86 of the Coinpanies Act 2006, That the accounts do not accord with those accounting I'ecoi'ds, That the accoiints do not coinply with the accounting requirement5 of section 396 of the Coinpanies Act 2006 and with the Inethods and principles of the Chai'ities Slateinent of Recoinrnended Practice applicable to chai'ilies preparing theii. accounts in accoi'dance with the Financial Reporting Staiidai-d applicable in the UK and Republic of Ireland, and That there is furihei. inforination needed foi- a pi'opei- understanding of the accounts to be l'eached. Independent examinei s staten)ent I can confiiin that l ain qualified to undei'take the exainination because l am a registered iT]einbei' of Chai'tered Accountants Ii'eland which is one of the listed bodies. I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in connection with followii)g the Directions of the Chai'ity Coinmission foi. Noithern Ii'eland, I have found no Inattei's that I'equire di'awing to your atteiition. Mi. Rodney Hamill Bsc. FCA HMCI Liinited TIA Hainill Mcllwaine 28-30 Old Mountfield Road Oinagh Co Tyi'one BT79 7BJ Date.. 18112123
GrovehRII Animal Trust Statement of fjnaneial activities for the year ended 31 March 2023 Ui)I'estri¢ted funds Restrieted funds 2023 Total 2022 Total Notes Incom iiig resources Activities iii fiirihei'ance of the Ti'ust's objects.. Aiiimals I'eceived - donations 585 585 1,200 3,445 An iinals i-ehoiiied 4,003 4,003 Activities foi. genei'aling funds: Shop sales Collection boxes 42,200 356 42,200 356 32,254 1,196 7,926 6,709 6,229 Donations 12,628 10,641 6,607 12,628 10,641 6,607 Fuiid Raisii)o events Sponsoi'ships Other incom ing I'esoiii'ces Inlei'est i'eceivable Sundiy income- i'efunds Donatioii fi'oin will 170 170 179 16,583 16,583 Fui'lough income Gift Aid I'eclaini 11,316 162 2,711 96,484 2,711 96,484 Total incoming i'esoiirces Resources expeiided Costs of genei'ating fllnds= Fiindrai5ing costs 70,616 216 216 1,012 1,012 216 216 Costs of chai-itable activities: Rlinning costs- sheltei. Runiiints costs - shop Finaiicing costs Infrasti'ucture costs 13,028 9,087 260 13,028 9,087 260 7,214 8,491 223 63,169 85,544 63,169 85,544 58,456 74,384 Total resoui'ces expeiided Net inconiing/(outgoiiig) I'esoui-ces Net Inovement of funds 85,760 10,724 85,760 10,724 75,396 (4,780) rund balaiices bi'oiight foi'ward at l April 2022 Fuiid balances carried forwai'd at 31 MArch 2023 J16,749 116,749 121,529 12 127,473 127,473 116,749 All incoining i'esoui'ces and resources expended al'e derived fi'oin continuing activities.
Grovehill Animal Trust Company Number N1610695 Balance Sheet as at 31 March 2023 2023 2022 Notes Fixed assets Tangible fixed assets 74,888 76,989 Current assets Stock 140 176 Debtors 3,021 52,120 55,281 308 Cash at bank and in hand 40,690 41,174 Cu I'rent liabilities Ci'editoi's.. ainounts falling due within one year Net eui'rent assets 10 (2,696) 52,585 127,473 (1,414) 39,760 116,749 Reserve5 Uni'esti'icted funds 127,473 116,749 Restricted fLind5 127,473 116,749 The coinpany is entitled to exeinption froiT] audit uiidei. Section 477 of tlie Companies Act 2006 I'elating to sinall c(Inipanies foi. the yeai. ended 31 March 2023. The Ineinbei's have not i-equii'ed the company to obtain ali audit of its financial stateinents for the yeai. ended 31 Mai'ch 2023 in accoi'dance with Section 476 of the Coinpanies Act 2006. The dii-ectoi's acknowledge theii. respoiisibilities foi.: (a) ensuring that the coinpaliy keeps accountiiig recoi-ds wliich coinply witli Section5 3 86 and 387 of the Coinpanies Act 2006 and (b) pi'epai'ing financial slateiiieiits wl)ich give a tl'lie and fail. view of the slhte of affaii's of the coinpany as at the end of each financial yeai. aiid of its pi'ofit or loss foi- eacli fiiiancial yeai. in accoi'daiice with Ilie i'equii'einei)ts of Sectioiis 394 and 395 aiid wliich oihei-wise coinply witli the i'eqiiii-einents of tlie Coinpanies Act 2006 relaling to financial stateinents, so fai. as applicable lo the coinpaiiy. The accounts on page5 7 to 14 were appioved by Ilie Coinmittee aiid authoi'ised for issue on 18, Deceinbei. 2023. Mrs Violet Deiii Cliairiyoman ehy
Grovehill Animal Trust Notes to the financial statements for the year ended 31 March 2023 Company Iiiformation Gi'ovehill Aninial Triist is ali incorporated chai'ity I'egistei'ed in Noi'lhei'n Ii'eland, witli its offices located at, I Foundry Laiie, Omagh, Co Tyrone, BT78 1 ED. Principal accounting policies Aecoiintiiig conveiition Tliese financial statenienls have been pi'epai'ed on the goino concei'n basi5 under the historical cost convention, as Inodified by the valiiation of inveslinents, and in accordaiice witli Slalement of Recoinniended Pi'actice applicable to chai'ilies pi'epai-ing tl)eir accounts in accoi'dance with the Fiiiancial Repoi'ting Staiidard applicable in the UIC and Republic of Ireland (FRS 102) - (Chai'ities SORP (FRS 102)), the Financial Repoiting Slandard applicable in the UK aiid Republic of Ii'eland (FRS 102) and the Cl)arities Act (Norihei'n Ireland) 2008. The pi'incipal accounting policies are set out below. The presentation curi'ency of the financial stateinenls is tlie Pound Sterling {£). Iiiconi iiig resources Incoining I'esoui'ces al'e Inainly received by way of donations, gifts and sale of mei'chaiidise and are included iii full in tlie slateinent of financial activities upoii receipt. Resources expended All expenditui'e is accounted foi. on an acci'uals basis and lias been classified undei. headings that aggregate all costs related to that calegoiy. W]iere costs cannot be dii'ecily atti'ibuted to parliciilai- headings Iliey have been allocated to activities on a basis consistent with use of the resources. Staff costs and ovei'liead expenses al'e allocated to activities on the basis of staff tiine spent on those activities. The two iiiain activity calegoi-ies al'e.. Cosl of geiieiftliiigfiiiids These iiicliide the cost5 iiicurred iii the orgaiiisation of fLindi'aisiiig activities. Clinrilnble iiclivilies Chai'ilable expenditui'e coiiipi'ises those costs inciii'i'ed by the charity in the delivery of ils activities aiid sei'vices foi. its beneficiaries. It iiicludes both costs that cali be allocated dii'ecily lo such activities and those costs of an iiidii'ect nature necessaiy to siipply thein. Fixed assets Depreciatioii is calciilated so as lo write off the cost of fixed as5els, on a rediiciiig balance basis, over the expected useful econoinic lives of the assets concei'iied. Tlie cliarity lias a policy of iiot capilalising asset5 costiiig le55 tlian £1,000. The pi'incipal aniiual l'ates used al-e as follows.. Fixtui'es and fittings Motor Vehicles Bliildings Land is not depreciated. 200/0 Fund accounting Genei'al fiiiids al'e iinresti'icted funds wliich al'e available for iise at tlie disci'etion of the ti'ustees in fiii'ihei'aiice of the genei'al objectives of the chai'ity aiid wliicli Iiave not beeii designated foi- othei. PLlI'poses.
10 Grovehill Animal Trust Notes to the financial statements for the year ended 31 March 2023 (continued) Principal accounting polieies (continued) Fuiid aceoiinting (coiitiiiued) Designated fiinds coinprise uni'estricled fiinds tliat have been set aside by the tru51ees foi. pai'ticulai. piirposes. Genei'al funds Inay be transferred to designated funds whei'e ti'ustees wish to use tliese funds foi. a specific piii-pose. Such funds Inay be Irai)sfei'i'ed back to genei'al funds once the critei'ia for the designation liave been iiiet or al'e no longer iipplicable. Resti'icted funds are fuiids whicli al'e to be iised in accordance with specific I'esti'ictions iniposed by donors oi. which have been I'aised by the chai-ity foi. pai'ticiilai. piirposes. The cost of raising and adininislering such fiii)ds are cliai-ged against the specific flind. Tlie aiin and Lise of I'estricled funds is sel oiit in tlie notes lo the finaiicial stateiiients. Resti'icted funds may 01)ly be ti'aiisfei'i'ed lo geiiei'al or designated funds once the ci'itei'ia for restriction have been discharged oi. no loi)oei' apply. Judgemeiits and key sources of estimates uncertainty The prepai'atioii of the financial stateinents reqiiired Inaiiageinent to make jiidgeinents, estiimales and asslimptions tlial affect the ainoui)ts i'epoi'ted. These estiinates ai)d judgeinenls al'e coiitinually I'eviewed aiid based on experience and othei. factors, iiicluding expectations of futui-e eveiits that al-e believed lo be reasonable under the circiimslances. Estimates and judoeinents al'e continiially evaluated and al'e based on historical experience and oihei- factoi's, including expectations on futui'e events that Inay affect these estiinates. a) Ci'ilical judgements in applying the company's accounting policies. Tl)ei'e al'e no critical jiidgeinenls in applying the coiiipany's accoiinting policies. b) Key accountiiig estiinates ai)d assuinptions. There al'e no key accouiiting estiinates and assiiiiiptions used in pi'epai'ing tlie chai'ities accounts.
Grovehill Animal Trust Notes to the financial statements for the year ended 31 March 2023 (continued) Shop account 2023 2022 In¢ome 42,200 32,254 I xpeiiditure Insiii'ance 600 332 Heat and light Rent 810 7,500 7,188 278 Telephone Shop running costs Sundi'y expenses Profit for year 177 499 (9,087) 33,113 33 (8,491) 23,763 Interest receivable 2023 2022 Baiik interest receivable Employee information 2023 2022 Nuinber Nuinber The avei'age nunjber of persons ernployed by the Soeiety during the year was: Sei'vices 2023 2022 Staff cost5 (for the above pers0115) Wages and salai'ies Total cost5 before gi'aiit aid 47,659 47,659 46,128 46,128 No indeniiiity insui-aiice has been pui'chased by tlie charity (2022.. None) No eimployee received I'einuneralion of inoi'e tlian £60,000 in the yeai. (2022.. None).
12 Grovehill Animal Trust Notes to the financial statements for the year ended 31 March 2023 (continued) Costs of charitable activities 2023 Uii restricted 2023 Resti'icted 2023 Total 2022 Total Cha I'itable expenditure Rlinning costs of sheltei.: Opening Stock Shelter i'unning costs Veterinary Closing stock 176 176 243 4,002 8,990 (140) 13,028 4,002 8,990 (140) 13,028 548 6,599 (176) 7,214 Financing costs.. Bank chai'ges Infrasti'iictui-e costs.. 260 260 223 Insui'ance 1,471 835 ,471 835 1,471 548 Electricity Depreciation Wages and salaries Pi'inling, postage and stationery Motoi. expenses Telephone Accountancy fees Repairs Miscellaiieoiis expenses 2,101 47,659 830 2,101 47,659 830 3,131 46,128 970 5,367 1,766 600 5,367 1,766 600 4,062 1,201 560 2,270 270 2,270 270 385 63,169 76,457 63,169 76,457 58,456 65,893 Total charitable expenditure
13 Grovehill Animal Trust Notes to the financial statements for the year ended 31 March 2023 (continued) Taxation Grovehill Aniinal Ti'ust is registei'ed as a charity for lax purposes - registei-ed nuinbei. is XT33026 ri ixed assets Land and buildings ivlotor Veliicles Fixtures Total rittings Cost At l Api'il 2022 At 31 Mareh 2023 4,500 4,500 79,069 79,069 23,075 23,075 106,644 106,644 Accum ulated depi'eeiation At l Api'il 2022 Chai'ge for the yeai. At 31 March 2023 4,500 4,731 1,581 6,312 20,424 520 29,655 2,101 31,756 4,500 20,944 Net booli amount At 31 March 2023 At 31 Mai'ch 2022 72,757 74,338 74,888 76,989 2,651 10 Creditors: amounts falling due within one year 2023 2022 Acci'uals and deferi'ed iiicoine 2,696 1,414 Othei. ci'editoi's 2,696 1,414
14 Grovehill Animal Trust Notes to the financial statements for the year ended 31 March 2023 (continued) 11 General reserves l April 2022 Inconiing I'esoui'ces (Utilised)I I'eleased 31 March 2023 Uni'esti'icted fiinds 116,749 96,484 (85,760) 127,473 Restricted fuiids 116,749 96,484 (85,760) 127,473 12 Analysis of net assets between funds Resti'icted fiinds Unrestricted fiiiids Total Tangible fixed assets Cash at bank aiid ii) hand 74,888 52,120 465 74,888 52,120 465 Othei. net curi'ent a55etsl(liabilities) Total 127,473 127,473 13 Related party transactions There al'e iio I'elated party ti'aiisaclioiis.