Charity registration numbcr.. 106152 The Barn Animal Rescue Annual Report and Financial Statements for the Year Ended 31 December 2018 Hamilton Morri5 Waugh Ltd Independent Examiner 34 Dufferin Av¢nu¢ Bangor BT20 3AA The Barn Animal Rescue Contents Reference and Adtr]Ènistrative Details Trusttts. Report 2to3 Stat¢ment of TnJstees' Responsibilitie5 Independent Examinees Report Siat¢ment of Financial Activities Balance Sheet Noies to lh¢ Financial Statements 8t014 The Barn Animal Rescue Reference and Administrative Details TTUStees Mr Glen Ford Mr5 Joanne Leigh Ford PriDcipal Office 4 Ballybla¢k Road East Newtownards BT22 2HH Charlty Regi$trg¢ion Number 106152 Independent Examiner Hamilton Morris Waugh Ltd Independent Examiner 34 Dufferin Avenue Bangor Bf20 3AA Page I The Barn Animal Rescue Trustees, Report The trustees present the 8nnual r¢port together with th¢ financial statements of the charity for the year ended 31 Dec¢tnber 2018. Structure? govern#nee #nd manAgement Organisalionulstruclure The management ¢ommitee who Served during the year and up to th¢ date of this report are 5¢t out on page l. The management commitee are appointed at the annual general meeting. The management commitee hav¢ assess¢d the major risks to which the Charity is ¢xpos¢¢L and are satisfied that systcms are Ln place to mitigate exposure to the major risks. Objeetives aDd Aetivitles Objecls anal alms The charity aims to help res¢ue cruelly treat¢d or abandoned aThimals' re-homing to their forever families to experience love and Care. We promote animal welfare within Northern treland. we tend and care for our animals at our rescue based in Carrowdore, County Down. We look after rescued cats and dogs and have dogs with pem]an¢nt resid¢n¢y who found their forever home h¢re at th¢ Barn. The Barn operates a'no kill. policy and we will not put to sleep a healthy artimal. The Barn Res¢v¢ have a Gharity shop in Ballywalter to raise Money for the re5cu¢. We are not government funded and ￿]Y solely on the donations we receive. We are solely able to carry out our animo1 welfare work thanks to the kindness and generosity of our friends within the Community, their support is vital. The Barn believes that nehvorking is an important factor towards the healthy runnin8 of our Rescue. The veritabl¢ ba¢kbone of our existeTLce, is our ability to communicate with other community welfare groups. Anirnal welfare groups. other rescues & shelters and foster elrtgivers throughout Northern Ireland and Ireland. Current Ptrforn?aDce In the 2018 year. we continue to op¢rat¢ the charity shop Ballywalter to generate fund5 for the rescue. Plans for future periods AiftLS andkey objeclivesforfutureperiodF Th¢ Barn has a number of new expansions in the pipeline relating to the ¢omplex. This is with a view to increasing the number of re￿￿ed arhimals we can ac¢ommodaie within the rescue centre. We are always looking for new volunteers to help ai the rescue. Daily task5 of our volunteers include.. deep cleanin8 dog and cat5 kennels, walkin8 dogs, freding, dishes, supervÈsÉon of the animals and laundry. Page 2 The Barn Animal Rescue Trustees, Report FinantlAI review The management itee are satisfied with the fing￿¢191 results of the year. The annua ]x)rt approved by the trustees of the charity on 23 S¢ptember 2019 and si8ned on its behalf by.. MrGI Ford Trustee Mrs ann tee Leigh Ford Page 3 The Barn Animal Rescue Statement of Trustees, Responsibilities The trustees are responsible for preparing the tTUSte¢s' r¢port and the financial staiem¢nts in accordance with the Financial Reporttng Standards opplicable in iht UK and R¢public of treland (FRS 1021 and applicable law and regulations. The law applicable to charitL¢S Ln Northern Ireland requires the trustees to prepare financial siaiements for each financial year which give a true and fair view of the state of affairs of the ¢harity and of the sncotnsng resources and application of resources of the charity for that period. In preparing these finan¢ial statements. the trustees are required to.. 5el¢¢t suitable accounting poli¢ies and then apply them consistently- observe the m¢thods and principle5 in the Charities SORP 2015 IFRS 102). make judgeinents and ¢stitnat¢s that are re&sonable and prudent: state whether applicable accounting standards have been followed, subj¢¢t to any material departUTes disclosed and explained in the financsal statemenis" and prepare the financial statemenis on th¢ 8OLng concern basis unless it is inappropriate to presume that the eharity will continue in business. The trustees are responsible for keepin8 prop¢r a¢¢ounting records that disclose with reasonable accurA¢y at any time the fLnan¢ial position of the charity and enable them to ensure that th¢ financial ststements comply with the Charities A¢t (Northem Ireland) 2(K>8, the applicable Charities {Accounts atld Reports) Regulations (Northern Irelandl. and the provisions of the cOnsti￿tion. The trustees ale also resp)nsible for safeguardijjg the assets of the charity and hence for takitlg r¢asoDable steps for the preventiott and detection of fraud and oth¢r iTr¢gularities. Approved by the truste f the charity on 23 September 2019 and signed on its behalf by.. Mr Glen Ford Trustee nn Leigh Ford Trus Page 4 The Barn Animal Rescue Independent Examiner's Report to the trustees of The Barn Animal Rescue I report on the accounts of the charity for the year ended 31 tk¢ember 2018 whi¢h are Set out on pages 6 to 14. Respective re$ponsibilitie$ of trustees ind examitter A5 the charity's tnLStee$ you are responsible for ihe pr¢paration of the a¢wunts in ¥ccordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to.. examine the accounts under section 65 of the Charities Act. to follow the pro¢edures laid down in th¢ general Directions given by the Charity Commission for Northern I￿lalld under section 65(9Mb) of the Charities A¢t' and to state whether particular matters h8v¢ come to my attetktLOn. Bgsis of independent examiner 5 Teport have examined your charity accounts a5 required under section 65 of the Charities Act and my examination was carried out in accordanc¢ with the general Directions given by th¢ Ch&rity Commission ftir Northern Ireland und¢r s¢¢txon 65(91(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a cotnpaTison of the account5 presented with those re¢ords. It also includes consideration of any unusual items or di5c105ure5 in the accounts. and seeking explanations frotn you as trustees co￿¢￿10g any su¢h matters. My role is to stste whether any material matters hav¢ ¢om¢ to my attention giving me cause to believe. l. That accounttns records were not kept in accordance with section 63 of the ChaTlties AGI. 2. That the accounts do not accord with those accounting records- 3. That the accounts do not ¢omply with th¢ accountin8 requirements of the Charities Act 4. That thert is further information needed for a prop¢T understanding of th¢ accounts to be reached Independent exgminer'8 Statement I have completed my examination and have no concerns in respe¢t of the matters111 to14} listed abov¢ and, in ¢onne¢tion with following the Directions of the Charity Commi5SLon for Northern Ireland. I hav¢ found no that require drawing to your attention. David Waugh Independent Examin 34 Dufferin Avenue Bangor B T20 3AA 23 Sq>tember 2019 Page 5 The Barn Animal Rescue Statement of Financial Activities for the Year Ended 31 December 2018 UDre5tricted funits Total 2018 Note Incorne And Endowments from: Donations and lega¢ies Other trading activi¢ies Total ID¢ome 74J32 48.209 74,332 48.209 122,541 122,541 Expenditure on: Raising fvnd5 Chariuble activilies {7,892) (44,061) {7,892) {44,061) Total Expenditure (51,953) {51,953) Net movetnent in funds 70.588 70.588 Reconcili*tion of fu￿d$ Totsl fund5 carried forward 70,588 70,588 All of the charity's activities d¢rive from ￿ntinUing op¢rations during the above period. Page 6 Tbe Barn Anitnal Res¢ue (Registration number: 106152) Balance Sheet as at 31 December 2018 2018 Note Fixed Assets Tallgible assets 101,201 Current assets Cash at bank and in hand 2,014 Creditor5: Amounts f*lling due wlthin one year Lo 132,627 Net current li8bilitie$ (30.6131 Net assets 70,588 Funds ofthe eharity: Unrestricted intome funds Unrestricted funds 70,588 Total funds 70,588 The financial stateme September 2019 and on pages 6 to 14 were approved by the trusiees. and authorised for issue on 23 ed on their bchalf by.. Mr Gletj Fo Trustee Mrs Joanne Leigh Ford Tn]stee Page 7 The Barn Animal Rescue Notes to the Financial Statements for the Year Ended 31 December 2018 l Accounting pollele5 Stgtement of compliance The financial ststements have been prepared in accordance with the Accounting and Reporting by Charities.. Statement of Re¢omtnetLd¢d Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective l January 2015) - {ChaTities SORP (FRS 102)), the Financial Reportlil8 Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 and the Chartties Act (Northern Ireland) 2008. Basis of prepArAtion The Barn Anima] Rescue meets the defjnition of a public benefit entity under FRS 102. Assets and liabilities are initially re¢ognised at historical Cost or transaction value unless otherwise stated in the relevant a¢¢ounting policy notes. ExemptloTh from pr¢parsng g ca$h flow statement The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not ineluded a cash flow ststem¢nt its these fjnancial statements. Going Concern The trustees ¢ortsider that there are no material uncertainties about the charity's ability to continue as a going concern. Ithcome 9nd endowments Voluntary income including donations. gifts. legacies and grants that provide core fundin8 or are of a general npkture is ￿ognISed when the charity has entitlement to the income, it 1$ probable that the income will be received and the &tnount can be measured with sufficient reliability. Donatio￿$ ahdlegacies Donations and lega¢ies are recognised on a receivable basis when receipt is probable and the amoun¢ ￿ be reliably measured. Expenditure All ¢xpenditure is recognised once Éhere is a legal or constructive obligation to that expendits]re, it is probable settlement is required and the amount Can be measured reliably. All costs are allocated to the applicable expenditu￿ heading that aggregate Similar eosts to that category. Where costs cannot be directly attributed to parti¢ular headings they have been allocated on a basis ronsistent with the use of T¢SOUT¢es. Wlth rentral staff costs allocated 00 the basis of time spent. and depreciation charges allocated on the portion of the asset's use. Other support ¢osts are allocated based on the spread of staff costs. Rauifvgfundg These are costs incutred in attracting voluntsry iTLcome, the management of investment5 and those incurred in tradin8 aetiviiies that raise fi]nds. Page 8 The Barn Animal Rescue Notes to the Financial Statements for the Year Ended 31 December 2018 Churituble acliwlies Charitable expenditure comprises those costs incurred by the chartty in the delivery of its activities and sejvices for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Support costs Support costs include central function5 and have been alloctted to activity ¢ost categories on 3 basis consistent with the use of resources, for example, allocating property costs by floor areas. or per capiw staff cosis by ihe tim¢ spent and other costs by their usage. Gov¢rnan¢e eosts These include the ¢osts attributabl¢ to th¢ ¢harity's compliance with constitutional and ststutory r¢quirements, including altdit, strat¢gi¢ monag¢meDt and trustees's meetin85 and reimbursed expenses. Taxation The charity is considered to pass the tests set out in Paragraph I Schedule 6 of ihe Finance A¢1 2010 and therefore it meets th¢ definition of o charitable company for UK corporation tax purposes. A¢¢ordingly, the eharity is potentially exempi from taxation in respect of income or capital gains received withan ¢ategories eovcred by Chapter 3 Part I l of the Coryoration Tax Act 2010 or SectioTh 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such ineome or gains are applied exclusively to charitable purposes. Tangible fixed assets Itldividual fixed assets ¢osting £500.00 or more are initially recorded at C05t. D¢preciation and amortisatio Depreciation 15 provided on tangible fixed assets so ￿ to write off the cosi or volu*ion, less any estimated residual value, ov¢r rheir ¢xpe¢t¢d useful economic life as follow5.. Asset cla Buildings Fixtures and fittings Mottsr vehtcles Depreciation method and rate 2/• Straight line 20Yo Siraight line 20/0 Straight line C*sh and cash equivalents Casli and ¢ash equivalents comprise cash on hattd 2nd call deposit5, and other short-tertn highly liquid investments that are readily ¢onvertible to a known amount of cash and are subject to an in5ignifLcant risk of change in value. Fund structure Unrestri¢ted income fund5 are general funds that are availabl¢ for use * the tru$tees's discretion in fjjrtherance of the objectives of the charity. Pa8e 9 The Barn Animal Rescue Notes to the Financial Statements for the Year Ended 31 December 2018 2 Income from donations and legacies Unrestricted fuThds Tot81 2018 General Donations and l¢gacie5', Donations from individuals 74.332 74.332 74.332 74.332 3 In¢omt from other trading Activities Unrestricted funds Total 21118 General Tradin8 income,. Shop iThcomr from sale of donated goods and scrvices 48,209 48,209 48,209 48,209 4 Expenditure on ralslng futhds a) Costs of triding activltSes Unrestricted funds Tot81 2018 Genergl N&t¢ Other dire¢t costs of aetivities for generating funds 7.892 7.892 7,892 7.892 Pa8e 10 The Barn Animal Rescue Notes to the Finan¢iY41 Statements for the Year Ended 31 December 1018 S Expendxture on charitable attivities Unre5trieted funds Total 2018 General Direct Costs Repairs and main¢enan¢e Computer software and maintenance costs Priniing. postage and stationery Trad¢ subs¢riptions Motor expenses Advertising Depreciation of fre¢hold pttsperty Depreciation of fixtures and fLtting$ Depr¢ciation of moior vehicles 27,644 2,962 27,644 2,962 582 128 3,053 489 1,538 6,222 240 582 128 3,053 4B9 1,538 6,222 240 42.861 Activity 5UPPOrt costs 42,861 Total 2018 Animal rescue and rehabilitation 42,861 42.861 £42.861 of the abov¢ expenditurc was attributable to unrestricted funds and £Nil to ￿Stricted fi]nds. In addition to th¢ expenditure analy5ed above, there are a150 governance costs of £1.200 whÈch relate directly to charitable a¢tivities. See note 6 for further details. Pagell The Barn AnimAI Rescue Notes to the Financial Statements for the Year Ended 31 December 2018 6 Analysis of gov¢rnanc¢ #nd support costs GoverR#nce costs Unre5tritted Totsl 2018 Getheral Indep¢nd¢nt exarniner fees Other fees paid to examiners 1,200 1,200 1.200 1.200 7 Tru5tee5 remuDeratlOD And expenses No irusiees, nor any persons connected with them. have received ony remuneiotion from the charity during the Page 12 The Barn Animal Rescue Notes to the Financial Statements for the Year Ended 31 December 2018 8 Tgxation The charity is a regist¢red Charity and is th¢refor¢ exempt from taxation. 9 Tangible fixed assets Land and buildlngs Furniture and ¢q¥lpment Motor vehicles Totgl Cost Additions 76.890 1,200 109.201 At 31 De¢ember 2018 76,890 1,200 109,201 DepreciAtion ChaTge for ihe year 6.222 240 8.000 At 31 December 2018 1.538 6.222 240 8,000 Iyet book vAlue At 31 Dccember 2018 75.352 24.889 960 101.201 10 Creditors: amouThts faliiDg due within on¢ year 2018 Other Creditors Accruals 31.427 1.200 32.627 11 Funds Balance At 31 Detember 2018 Incoming resources Resourtes exp¢Md¢d Unrestrieted funds General Il22,5411 Pag¢ 13 The Barn Animal Rescue Notes to the Financial Statements for the Year Ended 31 December 2018 12 Analysis of net Assets between funds Unrestricted fund5 General Tot21 fllnd5 Tangible fixed assets c￿￿ent assets Current liabilities 101,201 2.014 (32.627) 101,201 2.014 132,627 Total net asseis 70,588 70.588 13 An*lysi$ of net fllnds At l January 2018 At 31 December 2018 Cvh l]ow Cash at bank and irh hand 2.014 2.014 Net debt 2,014 2,014 Page 14