CROSSKENNAN LANE ANIMAL SANCTUARY Re istered with the Charit Commission of Northern Ireland NIC104028 IR Chari No. XR16305 REPORT & FINANCIAL STATEMENTS Year ended 31 March 2023
CROSSKENNAN LANE ANNAL SANCTUARY REFERENCE AND ADMINISTRATIVE DETAILS CHARITY REG NO.- NIC104028 COMMITTEE MEMBERS (& CHAIUTY TRUSTEES) Evelyn Friel Janice Watt Phyllis Ross Frances Patterson Carol Workman Cynthia Kilpatrick (Chairperson) (Vice-chairperson) (Hon Treasurer) (Hon Secretary) BUSINESS ADDRESS 26 Crosskennan Lane Ballynoe Antrim Co. Antrim BT412QY BANKERS Danske Bank Ltd 42 High Street Antrirn Co Antrim BT414AP IIYDEPENDENT EXAMINER S J Givan FCA KOIOS NAVIG Ltd Chartered Accountants 7 Delamount 5 Dundela Park Belfast BT4 IPH
CROSSKENNAN LANE ANIMAL SANCTUARY TRUSTEES, REPORT Year ended 31 March 2023 The management committee. who are also the Charity's Trustees. have pleasure in presenting their rew)rt and accounts for the year ended 31 March 2023. PRINCIPAL ACTIVITIES AND OBJECTS The principal activities are those of the relief of suffering and distress of animals in need of care and protection by reason of sickness, neglect or maltreatment by maintaining a sanctuary for such anirnals and the promotion of animal welfare issues for the public benefit through cross community initiatives, workshops, training days and publications. GOVERNANCE The organisation is governed by the management committee through the rules of its constitution. REVIEW The managyement committee regularly review the outcomes of our work to ensure that our aims, objectives and activities are focussed on the stated purposes. In so doing we refer to the Charity Commission for N I's guidance on public benefit. We are content that through our rescue and rehabilitation programme we are providing a public benefit by making it safer for the public from stray or roaming animals and through our workshops, publications etc w¢ are helping educate the publ ic in animal welfare. These are available to all. There is no harm flowing from the purposes of the charity and no private benefits ensue. The committee is grateful for the continued support of the many individual sponsors and suptx>rters without whom the organisation could not survive. We would also like to say a sincere thank you to our staff and volunteers for all their hard work and dedication. In a difficult financial year our overall income fell by 17.50/0 to £223,244 and our charitable activities expenditure increased by 7.0 % to £280,878. The main expenditure increases were in staffing costs (up 14.3 % to £108,520), feedstuff & bedding (up 31. 10/0 to £78,069) and veterinary and medicine costs (up 14.30/0 to £38.773). Our administration and fundrdising costs remain low at 4.6% of all exnditure. We ended the year with an overall deficit of £71,231 (2022.. £3.195). We continued our re-homing progyramme, including helping the public to fjnd new homes for their animals when their circumstances have changed in a 'home to home, process which avoids additional stress on the animals.
CROSSKENAN LANE ANIMAL SANCTUARY TRUSTEES, REPORT (confin4ed) Year ended 31 March 2023 FUTURE PLANS In view of the significant deficit for 2022123 and the likelihood of 2023124 also proving to be financially challenging the Committee will be reviewing the amounts held in restricted funds (being donations to purchase agricultural land, however no suitable land is available, nor have sutricient funds for this purpose been raised) and revertingy to the original donors Wlth the aim of seeking their approval to use thes¢ funds for general charitable activities instead. The Committee will use its best endeavours, within its financial constraints, to continue to provide sanctuary for neglected and abandoned animals. A continued apal will be made for volunteers and we will continue to engage with schools, colleges, businesses. individuals, community groups and the public at large to further develop and promote our educational and training initiatives. RISK MANAGEMENT The Committee consider, on a regular basis, the reputational and financial risks that might arise and review the prot(Kols and procedures in place to mitigate those risks. RESERVES At the year end free reserves were equivalent to two month's expenditure against a target figure of three months. The Committee continues to keep the reserves under regular review. CoMMIEE MEMBERS, RESPONSIBILITIES The committee is required io prepare financial statements for each financial year which give a true and fair view of the state of affairs olthe organisation as at the end of the financial year and of the income and expenditure for the year then ended. In preparingy the financial statements appropriate accounting policies have been used and consistently applied, reasonable and prudent judgements and estimates have been made and applicabl¢ accounting standards have been omplicd with, subject to any material departures disclosed and explained in the financial statements and the financial statements have been prepared on a going concern basis. Thc committee is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the organisation. It is also responsible for safeguarding the assets of the organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. COMMITTEE OF MANAGEMENT L Friel, J Watt, P Ross and C Workman served throughout the year. C Gregg and D Friel resigned on 15th December 2022. F Patterson and C Kilpatrick were appointed on 20 October 2023. RESULTS The deficit for the year was £71,231 compared with £3,195 for the previous year. By order of the ommittee L Friel Approved by the committee on I Ith December 2023
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CROSSKENNAN LANE ANIMAL SANCTUARY I rewrt on the financial statements of the charity for the year ended 31 March 2023 which are set out on pages 5 to 10. This report is made solely to the charity's Trustees. as a body. My work has been undertaken so that I migyht state to the charity's Trustees those matters l am required to state to them in an Independent Examiner's Report and for no other purpose. To ihe fullest extent perniitted by the law, I do not accept or assum¢ responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or this report. Respective Responsibilities of Trustees and Examiner As the charity's Trustees you are responsible for the preparation of the financial statements. Having satisfied myself that the charity is not subject to audit and is eligible for independent examination it is my responsibility to". Examine the financial statements Follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)9b) of the Act. and State whether particular matters have come to my attention. Basiy of independent examiner's report I have examined the charity's financial statements as required under section 65 of the Charities Act and my examination was carried out in accordance with the Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the financial statements. and seeking explanations from you as Trustees concerning any such matters. Independent examiner's statement I have completed my examination for the year ended 31" March 2023 and no matter has corne to my attention which gives me reasonable cause to believe that, in any material respect l ) the requirements to keep accounting records and prepare accounts which accord with those accounting records have not been met and 2) that there is further infom]ation needed for a proper understanding of the financial statements to be reached. Signed: Dated: I I th December 2023 S J Givan FCA KOIOS NAVIG Ltd Chartered Accountants 7 Delamount 5 Dundela Park Belfast BT4 IPH
CROSSKENNAN LANE ANIMAL SANCTIIARY STATEMENT OF FINANCIAL ACTIVITtES YEAR ENDED 31 MARCH 2023 Income and expenditure account 2023 Totsl 2022 Total Restrietedunrestricted Note IIYCOME FROM: Charitable activities: Legacies General donations and sponsorship Grants Fundraising Investment incomc 39,839 39.839 6,000 160,512 160.512 237.653 16,500 16.500 19,913 6,159 6,159 6,840 234 234 160 TOTAL INCOME 223,244 223,244 270,566 EXPENDITURE ON: Charitable aetivities Animal welfare Establishment costs Fundraising and publicity Administration 13.413 221,364 234,777 194,982 46,101 46.101 67.447 7,219 7.219 4,971 6,378 6.378 6,361 TOTAL EXPENDITURE 13,413 281,062 294,475 273,761 NET MOVEMENT FOR THE YEAR (13,413) (57,818) (71,231) (3,195) Reconciliation of fundy: OPENING FUNDS 37.739 166,100 203.839 207.034 CLOSING FUNDS 24J26 108,282 132,608 203,839 All of the activities of the organisation are classed as continuing. The organisation has no recognised gains or losses other than those stated in the above Statement of Financial Activities.
CROSSKENNAN LANE ANIMAL SANCTUARY BALANCE SHEET AT 31 MARCH 2023 2023 2022 Note FIXED ASSETS 59,200 77,494 CURRENT ASSETS Debtors Bank balances Cash balance 19.983 26.268 67,043 107.483 30 52 87.056 133,803 CURRENT LIABILTTIES Creditors and accruals 13.648 7.458 NET CURRENT ASSETS 73,408 126,345 TOTAL ASSETS LESS CURRENT LIABILITIES 132.608 203,839 CAPITAL AND RESERVES Restricted Reserves Unrestricted reserves 10 10 24,326 37,739 108,282 166,100 132,608 203.839 The Accounts set out on pages 5 to l O were approved for issue by the committe¢ on I Ith December 2023 and signed on its behalf by.. L Friel Chairperson P Ross Treasurer
CROSSKENNAN LANE ANIMAL SANCTUARY NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2023 I. ACCOUNTING POLICIES Basis of aecounting The financial sthtements are prepared under the historical cost convention and in accordance with the Charities Ststement of Recommended Practice (2015). Tangible fixed assets The cost of tangible fixed assets is their purchase cost together with any incidental costs of acquisition. Depreciation is calculated to TIte off the cost, less their estimated residual value. of fixed assets over their expected useful economic lives at the following rates: Buildings: Straight line Motor vehicles StraigFht line Plant and equipment Straigyht line Grants Grants in respect of revenue expenditure are credited to the income and expenditure account in the year they are received unless specifically relating to future expenditure. in which case they are deferred. Capital grants are credited to income and expenditure account and subsequently transferred to the Capital Fund. Transfers from this fund are then made to the General Fund at the same rate and on the same basis as depreciation is charged on the assets to which the grants relate. Legacies Legacies are credited to the income and expenditure account at the earlier of the confirniation of the amount receivable and the amount being received. Donations Donations are credited to the income and expenditure account in the year in which they are received. Donations for capital purposes are similarly treated and subsequently transferred to the Capital Fund. Transfers from this fund are then made to the General Fund at the same Tate as depreciation is charged on the assets to which the donations relate. 2. GOING CONCERN The management committee has reviewed the resources available and believe that the organisation has sufficient resources and creditor supw)rt to continue in operational existence for the foreseeable future. Accordingly the organisation continues to adopt the going concern basis in preparing the accounts.
CROSSKENNAN LANE ANIMAL SANCTUARY NOTES TO THE ACCOIINTS YEAR ENDED 31 MARCH 2023 3. LEGACIES During the year the undernoted legacies were received:. 2023 Total 2022 Total Restrictedllnrestricted Estate of Kathy Townend. dec'd Estate of Jean Renwick, dec'd Estate of Alice L Scattergood. dec'd Estate of Margyaret Smith, dec'd Estate of David Hanna, dec'd 5.000 1,000 2,000 32,839 5,000 2,000 32,839 5,000 39,839 39,839 6,000 2022 6. 00() 6, ()00 4. GRANTS 2023 TotAI 2022 Total Restrictedlln restricted God's Way Trust Support Adoption for Pets Antrim & Newtownabb¢y B C Petplan 1.500 1,500 1,500 13,413 5,000 7.500 7,500 7,500 7.500 16,500 16,500 19,913 2022 13.413 6, 500 19,913 5. TAXATION The Sanctuary is recognised by the Inland Revenue as a charity, reference number XR 16305 and no provision for tsxation is therefore considered necessary.
CROSSKENNAN LANE ANIMAL SANCTUARY NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2023 6. COMMITTEE MEMBERS, EMOLUMENTS One committee member received emoluments of £1,194 (2022.. £1,184) for providing specialist services, one committee member received £4.716 (2022.. £3,885) for providing office and adrninistration services and one committee member received payroll remuneration of £7.135 (2022.. £4,245) for yard services. No other committee members received any emoluments or expenses. A relative of a committee member received payroll remuneration of £3.585 (2022.. Nil). 7. FIXED ASSETS Leasehold Plant & Buildings equip Motor vehicle Total Cost At l April 2022 Additions Disposals 341,250 35.125 2,640 12,850 389,225 2,640 At 31 March 2023 341,250 37.765 12,850 391.865 Depreciation At I ApTiI 2022 Provision for the year Eliminated on disposal 272,401 16,427 29.693 2.794 9,637 311,731 1,713 20.934 At 31 March 2023 288,828 32,487 11.350 332,665 NET BOOK VALUE At 31 March 2023 52,422 5,278 1.500 59,200 At 31 March 2022 68,849 5,432 3.213 77.494 8. DEBTORS 2023 2022 Gift Aid tax due 19,983 26.268 19,983 26,268
CROSSKENNAN LANE ANIMAL SANCTUARY NOTES TO THE ACCOUNTS YEAR ENDED 31 MARCH 2023 9. CREDITORS 2023 2022 Creditors PAYE & NIC Accruals 12,042 920 686 6.500 958 13,648 7,458 10. RESERVES Brought Forward Carried Forward Income Expenditure Transfers RESTRICTED.. General Fund 37,739 (13,413) 24,326 2022 15,513 37,739 (4, 050) (11,463) 37, 739 UNRESTRICTED: General Fund Capital Fund 151,414 14,686 223,244 (281,062) 6,769 (6,769) 100,365 7,917 166,100 223,244 (281,062) 108,282 2022 191,521 232, 827 (269. 711) 11,403 166, 100 Unrestricted General Fund: This represents unrestricted accumulated surpluses. Unrestricted Capital Fund: This represents grants and donations. which are originally treated as restricted and become unrestricted once they have been fully uti lised for the intended purpose. All grants and donations above are transferred to General Fund at the same rate that depreciation is charged on the relevant assets. 11. RELATED PARTIES The Sanctuary leases the premises it occupies from a committee member on a 'rent, if demanded, basis. The lease, which was due to expire on 30 November 2024, has been extended, on the same tern]s, until 30 November 2029. 10-