Paws and People Statement of Receipts & Payments for the period ended 31st March 2023 Unrestricted Note funds Restricted funds Total funds Totsi fvnds 2023 2022 Income and endowments from: Donations Fundraising Total income 61,968 61,968 56,127 61,968 61,968 56,127 Expendlture on: Raising Funds Charitable Activities Governance costs Total expenditure Net Income / (expendlture) resources 738 55,490 4,106 60,334 1,634 738 55,490 4,106 60,334 1,634 412 51,936 3,465 55,813 314 15 Paws and People ststement of Assets & Liabilities- Perlod Ended 31st March 2023 2023 2022 Reconclliation of funds at 31.03.23 Total funds brought forward Surplus/ldeficit} this year end Total funds carried forward 5,763 4,532 10,295 5,449 314 5,763 Fixed Assets Tangible Assets 2,194 2,742 Bank & Cash Balances Cash at bank and in hand 8,101 10,295 3,021 5,763 Represented by Unrestricted funds Restricted funds Totsl Funds 10,295 5,763 10,295 5,763 Notes on pages 17 and 18 are an integral part of these financial statements. The financial statements on pages 15 and 16 were approved by the Board of Trustees on 24th January 2024 and signed on its behalf by: Elizabeth Thompson- Trustee Sharon Weir- Trustee Nadine Weir- Trustee 16 Paws and People Notes to the financial statements for the period ended 31st March 2023 l. Accountln8 policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: a) Preparatlon of accounts on a going concern basis The charity generally meets its dayto day working capital requirements from its annual income. The Trustees have obtained and reviewed cash flow forecasts for the coming year and based on these are satisfied that the charity has resources to provide a reasonable expectation that it can continue to meet its financial obligations as they fall due for the foreseeable future. Therefore these financial statements have been prepared on a going concern basis b) Income Income is accounted for on a cash receipts basis as the amount is collected and are allocated as either restricted or unrestricted funds according to the terms of the donation. c) Expenditure Expenditure is recognised on a cash payments basis. d) Cash and cash equivalents Cash and cash equivalents includes cash in hand. deposits held at call with banks, other short-term highty liquid investments with original maturities of three months or less and bank overdrafts. i) Funds Funds are classrfied as either restricted funds or unrestricted funds, defined as follows: Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the Club. Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charitv. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees, discretion to apply the fund. 2. Fundraising Unrestricted Restrlcted Total 2023 Total 2022 Raffle Proceeds Other Fundraising 61,968 61,968 61,968 61,968 56,127 56,127 17 3. Analysis of Expenditure Unrestricted Restrirted Total 2023 Total 20Z2 Raislng Funds Advertising/Promotion 738 738 738 738 412 412 Charitable Activlties Feeding and other supplies Veterinary Dog runs and house5 Equipment Motor & Travel Expenses Repairs and Maintenance Depreciation 22,335 26,477 22,335 26,477 16,747 22,043 5,256 987 435 55,490 5,256 987 435 55,490 5,632 6,970 544 51,936 Governan￿ costs Insurance Accountancy Postage & Stationary Bank fees Telephone Computer costs Depreciation 703 720 650 737 135 1,048 113 4,106 703 720 650 737 135 1,048 113 4,106 720 368 632 loo 814 142 3,465 Total Expenditure 60,334 60,334 55,813 4. Analysis of trustee remuneration and expenses. No Trustee recetved any payments other than for out of pocket expenses incurred. 18