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 an11￿31$ 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.