Charity r¢gi$tration number: 106152 The Barn Animal Rescue AnDual Report atxl FIDancial Stalements for th¢ Year Ended 31 December 2019
The Barn Animal Rescue Contents Reference and Administrativ¢ Detsils Trustees, Report zto3 Statement of Tru¢¢S, RwnsibiJiu¢s lll&rKndent ExaD)inerfB Keport Statement of Financial Activities Balanee Sheet Notes to the FiDaneial &aiemeftts 815
The Barn Animal Resclle Reference and Administrative Detalb Trustees Mr Glen Ford Mrs Jo8nne Leigb Ford 4 Ballyblack lioad Eosl NewtOVrnaTds BT22 2HH PTlnclp81 Office Ch8rAty Registrlltion Number 106152 IndependeDt Exauth¢r Hamilton Mottis Waugh L Jndependeni Examiner 34 Dufferin Avenue Ball8or BT20 3AA Page I
The Bgrn Animal R cue Trnstees, Report Th¢ lrnstees pt¢sen¢ the 8pnuai repott together with the fjniuclal st DeCllber 2019. tements gf the thaIity for the year ended 31 Structur¢i govern4nc¢ aud mgN4gement Orgoftlso¢wn8lstriicliwE The mgement ¢on)mltee who seryed during the year and up to the date of this report are set out onpage l. The geMent coJnrnit¢e aFVOinted atthe 2DnllzI general meetsng. Tb¢ mao•8emeDt cortsmitee have ossessed the major riskx to which $ystens att in pl#¢e to mitigate exposure to the major risks. the Cbarity is exposed. alld are Satisfled that ObJ¢etiv¢s #lld nctEvltle5 Objeets andfjliii The ChtY aim5 to help tes¢ue cru¢lly tr¢ated or abandoned aDiDJals" re-homing to their for¢vei faD]ilies lo exp¢ri¢n¢e love and core. W¢ promok anirnal w¢lfAr¢ witbin Nortlk¢m Ir¢iall4 w¢ twd and Gate for animJ]s at our r¢J¢u¢ baJ¢d xtt CarrowdoT4 Coullty Down. We look 8ftei rescued cats and dogs and have dogs with pen JKKe at the Bam. I resldency who fou1 their forever holl The Barn operats$ &'uo kill. wJLicy8nd we will rtot put lo sleep o althy lInl. The Barn ReSJe have A ehAiily shop iti Ballywalter io raise mo ey for tho rescue. We aTt not government and rely solely on Ib¢ dottgtiott$ we reeeive. We ar¢ sokly able to catry out our animal welfare work thauks kn the kindtsess and Beoerosity of our frieods withln the CoMmty, their support 1$ vitsl. The Bam believes tbot neththiDg is an importallt f8Ctor towards the healthy r1ing of ourRescue. The veritsble backbone of our existenc¢. is our ability io ¢ommLTtiic8le with other cottUXWJllty welfaJe up5. Animal welfare groups, other rescu¢5 & shelters alld foskr caregivers ihroughout Northem Ireland and IrelODd. Curreut Performallce lo the 2019 year, we wntitwe lo operdte the charity shop ill BaUywalt¢r to Betwe fi]t)ds for the resa PlaD$ for hture perlodj Al ahdkey obJecllveslorJhlurepeYlods The Barn has 8 number of new exp8nsiors in the pipelille relating to the complex. Thts is with a view to increasing the nutnber of rescued anillw]s we e4n a¢comodate withiA the re5cu¢celltre. W¢ are dways looking for Dew volunteets to help at the r¢5cue. Daily tasks of our voluTJteer8 Include: deep ¢leanillg dog and cats kennel8, W8Uing dogs, feeding> dishes, supefjvision of the aritllals And lautidry. Page 2
Tbe Barn Ajimal Re elle Trustees, Report FlnaD¢lgl revleiv Tkn manasgm¢nt GonJmiL¢ atisfid with th¢ Stt*tt¢A#l t¢sults of th¢ y¢pr. The annual report w ed by the Inthees of the charity on5 anuary 2021 and si8ned 4)n its bebalf by. Mr Gletk Ford T51¢¢ ¢JaDne Lelgb Ford Trustee P4e3
The Barn Animal Rescue Statement of Trustees, Responsibilities The trustCC5 are responsible foT PTq)aring the trustees, report and tl)e financial statnentS iii accoi'dance with tlie Financial Reporting Standards appli¢&bl¢ ill the UK and Republic of Ireland (FRS 1021 and applicable law and regiilations. Tlie law applicable to charities ii) Norihem Ireland requires the trustees lo prepare financial statcincnts for each fii)an¢ial year which give a true aiid fair vieiv of the statc of affairs of the eliarity and of the incoiniiig resources and 2pplication of rEOr¢¢ of th¢ oharity for that pcriod. In prEpDrins tlie$¢ f¢n)ncial trtatemetttg. tho st¢S arc required to: select Suitablc accountiiig policies and theii apply theiD consistently. obsetve tlic inethods and principles in the Chai'iti¢s SORP 2015 (FRS 102). make judb¥en)eiits and e5tiniatCs ihdt are reasonable and prudent. sratL whether applhcablc accounting 5tan(lard5 liave been followcd, subjccl to any material departures disclosed aiid cxploincd iii tl)c finaiicial ststcmertt5; and prepare the Iinancial statements on tho going eon¢ern bJsi$ wilesb it is indppropiiate io PreSe Ihat tlie eharily will c¢)ntinue li) busines5. The trustees arc responsible for kceping pmper accounting records that disclosc with rcasoiiable accuraLy at any time the financial position of thc eharity and enablc thcm lo eiisure IhtLt the finai)eial stdtcmcnts comply with the Chatilies Act (Th'orthcrn Ireland) 2008, thc applicable Charities (Accounts and Reports) Regulations (Northem lieland), and thc provisions of ilie LOTbslitution. The tTusi¢es ar¥ also respoiisible for Ilie as5elS of the Lhai'ity and heiiLe For taking i'easoiiable steps for the Preveiition oi)d detection of fraiid and Other i¢gUlaritieS. Approv¢d by the t sl es of the charity on 5 Janiiary 2021 and 5iuned on its behalf by: Mi. (tl¢ii Trustee Mis Joadne L¢igh Ford i¥rust Page 4
The Barn Animal Rescue Independent EXaMineS Report to the trustees of The Barn Anlmal R'esclle I report to the chority trStee5 on my ex#tnir¢alion of th¢ a¢counts o 2019 wbicli are sel out on pages 6 to 15. tbe chatity for the year ended 31 D¢¢unber RPectIve iespon$ibiltti¢8 of trust¢es 4nd oyamlner As the charity's trnstees of The Bam AnttDpI Rescue you are responsilyle for the pryaraliorL of the a¢¢ounl8 in accordance with th¢ requir¢ment5 of the Chatilies Act (Northern Ire18d) 2(N)8. Et is my responsibility to., • examtne tbe ae¢ounls und¢r 65 of th¢ Charities A . to follow the procedure5 laid down in ihe genetal DiiecdoJ]s given by the Cbaiity CommTs$ion for Notthern Ireland under sectiofl 65(9)Ib) of the Cbotities Act. to Slate wb¢tlw portieulor matters have com¢ tr) my 8¢tenlio B•$15 of independent ex4mlner's report I hove ex8miDed your charity accounts a5 required under s¢clioll 65 of the Charitie5 Act and Mition was Caled out in aecord8rt¢¢ wAth the g¢o¢c81 Directions 8iven by e Chlty Commiwon forNorthem ITeJattd uoder Aeclion 65(9)(b) of the Cljarities Act. My ¢xarnination included a review of the aceolloting recoid$ kept by the ¢harity aod a cornpatison of the accounts presenied with th05¢ Tecord& It also includu cojksiderati n of any unusual iten]s or disclosures in the accounts and s¢¢kin8 ¢xpbllations from you as tSt coneetDing any such mattu& My role is to state whether any Jnotla1 matters come to Jny a tention giving me ttS¢ to bel (l) That attountlog iecords were not kept in accordAuce with section 63 of the Charities Act: (2) That ihe aecoullts do i1 a¢¢ord th05¢ tIllg recordr, (3) That the aceount$ dv not conjply with the ac¢oulltiDg requitements of tbe Charilies Act.. (4) That tbeTr is further infotrllation needed fora proper undustandtng of the gccount$ lo be reached. Independent exaDthier'¥ 8tat¢m¢llt I have completed my examinatloa and have no con¢¢ms in r¢5pe of the D)attets (l) 10 (4) listed above in with follog tbe Direclions of the Charity COnnIsSIon for Northern knland. I have found llo ire drawing to your attentio David Waugh ittdependent Examiller 34 Duffetin Avenue Bangor BT20 3AA S Jaftu 2021 P•g¢ 5
The Barn Animal Rescue Statement of Flnanelal Activitles for the Year Ended 31 Deeenther 2019 Unrestrlcted UDds Total 21119 Note In¢omc 9Dd Endmymenls froul: Donations aD(I legacie5 Other trAdins ¥clivities Total incoEne 24.613 54.341 24,613 54?41 78.954 78.954 EApetsditure oll: Raising fimds ChaTjt&blo aciivities (8,718) 66.319) (8,71 (66.319) Total expendl Net income (75.037) 5.03 3.917 3.917 Net mtsyement iu fimds 3917 3,917 Reeoncllltttion offunds Totsl fidS brought forward Total fuads carried forward 70.588 70.588 12 74.505 Unro5trleted fuLds 74,505 Totol 20I8 Note In¢ollw and Endowmellts from: Donalion5 ond le88cies Other trading acttvities Totsl income 74J32 48209 74,332 48.209 121541 122.541 Expendlture OD: Ratsing fjJnd5 Clwltable aclivilies (7.892) 44.061 (7,892) 44.061) Total exp¢Dditure {51.953 Net income 70.588 70.588 Net movement In fijnds 70,588 Recojbdllatlon of funds Total fidS c8uied fonward 12 70.588 All of the ¢hority% acttYiti&g derive from continuin8 OpErat duriug the above two petxod$. The fid5 breakdown for 2018 1$ shown in note 11 Page 6
TIAe Barn Animal Rescue (Registration nurnber: 106152) Balanee Sheet as 8t 31 December 2019 21119 2018 Note Flxed Trssets T¥ngible a55ets 106.113 101,201 Current Assets Cash at baDk and in hand io 3,399 35.007 2,014 Creditor5: Amount5 falllng due Trvilbln yo#r 32.62 Net currrnt li8bllitlE5 (31.608) (30.6I3) P4¢1 nssets 74,505 70588 Fmttds of the rbaTIty: Unr¢stri¢ted Inc•me futtds Upre5tri¢ted funds 74 05 70,588 Total funds 12 74505 70,588 The fuLaneiaL stsl¢menLs on pages 6 to 15 w¢ appToved by the tnw And wllMThd for issue on 5 Jatluary 2021 and si8ned on tkneir behalf by.. Mr Gleii Trustee Mis Joat4ne Lcigh Fol'd l¥rLislek' P•80 7
The Barn An1rn21 Rescue Notes to the Flnanelal Statements for the Year Ended 31 December 2019 l Aeeoulltlllg policle5 Statement of compli#n¢e The finaocial 5tatemen¢s hav¢ been prep•1 in a¢eordall¢e wlth the Accouuting wxd Reporting by Cbarities: Statement of Re¢omtnended Prncti¢e 8ppli¢able to cb8rities preparing their aCCOUDts in accordaw¢ with ille Finallcia] Reporting SlandaTd applicable in the UK and Republid of Ireland (FRS 102) (effrctive l January 2015) - (Cbarilies SORP (FRS 102)), Ihe FiDBncial Reporting Stand&rd appli¢Able iti Ihe UK and Republic or Irelond (FRS 102) Hnd the Cb8ritia8 Aci (Nortkn Irelaod) 2008. B4515 ofprepHrdtlo The Barn Artimal Res¢ue meets the definition of a public ben¢fii entity under FRS 102. Assets and liabilitiES are iniliolly re¢oguised Bt hi6toxical cosi or transaction nlu¢ unless o ststed irt tbe releviDt accountiog policy not¢5. Exemption prrpllrlng J ¢Jsb flV stgtemellt The charity opted io early adopt Bulletin I published on 2 Febrry 2016 and h&Ye tberefore llot In¢ded a cash tlow statemenl in these finattciol statements. CoiDg concern The trnStees consider that there 8r¢ TrJ material uncertAinfie$ about the Charitys #bllity to colliinu¢ a5 a goin8 Incojlle llod endellts Voluntary income including donation4 8ift& le8acies alld grants that wide core fidIng or are of i general ]Jature is reeogDised wh¢n th¢ chAtiiy ha5 ¢ntitlement to the ineom¢. it is pxobable thfxt th¢ income will bc Te¢eived Bnd the amounl can be me&8uted with suifKient t¢ltability. Don41ions tYrtdl¢gacies Don8tlODS and Iwoies are recogn15ed on a receiY8bl¢ basis wheD receipt is pmbable and the amount Can bt¥ reliably megsut¢d. ExpendltUTe All expendille is )ised on¢¢ th¢rc is a leI or coJ)Structive obltS8tion io that txpendibJr4 it is probabl¢ settiemertt 1$ r¢quired and Ihe amount cyn be rnea5ured reliably. All eosts are allocated tts the appIlble expendihtre heEding th&t a£¢s81e similar costs lo thjt category.IWbere Costs callnot be directly &itTibuted io particular headings they ha been aUo¢aled on a basis coDsiStent with the Lge of resx)urc¢$, with central 5tsff costs allocated on the basis of time spenL and depr¢ciation cbgrgw ailo¢4ted on the portion of the Ls$et'5 IISQ. Other supportewts ¥r¢ alLocated based on the spread of 5toff costs. Ruisiijgfunds These 8T¢ costs locutred ill 8ttraciEng volulltsry illcome. the maD&g¢ment of illvestments and Ihos¢ illCUFt¢d in Iraditig activities thai fdise funds. Page 8
The Barn Animal Rescue 1¥4otes to the Financial SÉatsm¢nts for tbe Year Inded 31 December 2019 C.harilahle pxpendittwe r.nrnprsa4 tho%e cn¢t% icllrred by the ChltY in the delivery of IL8 a¢tivAties and 5erYi¢ for 115 beneficiaries. li includes both costs that can be allocafed diteclly to such athivltses and tbose costs of an indirect nathtra neeess&ry to 8upport thenL Sllpport e05t$ Support costs include centrd fi]nciions and have been allocaled to 8¢rfvity ¢ost ¢ate&orie5 on.a basis COllSiSteut with the use of resources, for ex&rdple. allo¢&titi8 property costs by floor greas, or per Capt stsff ¢¢)5ts by the tilne spent alld other costs by their usage. Gov¢rnsttce ¢o$ls These in¢lud¢ the costs attiibutabk to the chaTlty's ¢ompliatic¢ wltb constitutiooal alld slatutory requitemenl4 in¢ludill¥ audit, slntegic maDa8ement and trustees's meetings and rellnbuTsed expen5e$. T8latlon Tbe charity is considered to psss the tests set out in Paragraph 11 Schedule 6 of the Flnallce Act 2010 and therofore it meets the defioition of a thaTitable umpany for UKI corporation tax purp(Jses. Accordingly, the eIrIty i£ potentially MPt ftom tLX$tion in reFpe¢¢ of in¢¢)zne or ¢gpitol BAlI)# réeeived within eatggorié covered by Chr4Pter 3 Part 11 of the Cworation Tax Act 2010 or Sectioll 256 of the Taxdtion ofcharg¢abl¢ Gains Act 1992. lo the ex¢ent that suth illeomtr or 8aiTJS arc applied elusively to ¢harit8ble pp0. Tanglble fixed a55Ets llldividual fixed assets ¢05tinE £500.00 or ll[¢ are initially recorded at C05t. Depre£1100 9thd #mortlsatlo Depr¢¢iation 15 provided on tia8ibl¢ rtx¢d assets so Is to write oif the cost OT V8lu4tioo. less any estlmated T¢sidual yAlu4 over their expect w5eful economie life as follows: As9et el#$s BuilitiDgs FixtUTes 8Dd fittin88 Motor vebi¢l¢s DcpreeRatlott method and rAts 2Vo Straight line 20Yo Straight lin8 20% Straight lina CAth Atsd culk equlvxleats Cash and easb eqllivAlents c¢)mprise cash on thAnd a1 ¢811 deposits. and oilw SIMI hIgY liquid invgsthlroig thai are readily convertibIe to a knoM1 8mounl of casts alld are subject to an jnsigDifi¢* risk of Chal in Ydue. Fund stTheture Unrestri¢ted income ftmds are general finth that 4re ovaltable for of the obj¢ctives of the chsrtty. use at th¢ thte¢s discretion In fiutheronce Page 9
The Barn Animal Rescue Notes to the Fln&Delal StAtements for the Year Ended 31 December 2019 2 Income Irom donntioD$ and legacles Unr¢strl¢tsd Total 2019 Total 2018 Cenerol Dollations and l¢gacies- Donations from individuals 24.613 2J.013 2d.6l3 74.332 24.6l3 74.332 3 Incomc from other tr4thng a¢tivities UDrest "cted Total 2019 Totsl 2018 Trading iD¢ome' Shi)p inGom¢ fro Jalo of dolldtcd 0d¥ and services 54.341 51,341 54.341 4&209 54,341 4 ExpeDdlture on ralslthE funds A) Cts of Iniding attivities UDrestrietLyI lullds General Totsl 2019 Tot 2018 Noto OtherdiTect costs of a¢tivilies for genetating 8,718 8,718 8.718 Pa8e 10
Tbe Barll Animal Rescue Notes to the FknaDcial Statements for the Year Ended 31 Deeernber 2019 S Expenditure on charitAble ActlvitAes UDre51rlthd Total 2019 Total 2018 Dir¢¢l Costs Repairs and mJiuten3n¢e Computer 50ftwar¢ and m8int¢nance costs PrIntL1 PWt46¢ and stationery Trade subscriptions Motor expenses Advertising D¢pre¢ialion of free1ld property DeprlatIon of knres and fittiD8S Dep[l*10n of motor vehicles Legal aDd professiottal fees Cbarilfftble donations 38J50 3.607 534 61S 46 2,838 547 1.538 9,350 340 240 814 27,6M 2.962 607 534 615 46 838 547 .538 582 3,053 489 1.538 6,222 240 340 240 ,814 64,819 A£tivlty support e05ts 64.819 Total 2019 42.861 Total 2018 Animal Neue aod r¢hobililadon 64.819 42.861 £64.8I9 {2018- £42.861) of the above expenditure was attributable to unrestricted fjJDds Bnd £Nil (2018- £Nil) to restricted fid5. In addition to the expenditsr¢ Jnalysed abov< tIKre are alsts govemanc¢ costs of £l.SOO POI8- £1200) which relate directly to thlIable tiVities. See Thole 6 for fvtther details. Page 11
The Barn Anim41 Rescue Notes to the Flllgncial StAtsments for the Year Ended 31 Deeember 2019 6 An4ty8ls of govern?¢ •nd Support costs Govwnauee costs Unrestrleted Totnl 2019 Total 2018 Ceth¢ral IDdepetLdent exEn)iner fees Other fees paid examittet8 1500 1,500 1200 1.500 1200 7 Tyustees remunerAtlwi qnd expenses No Injstees. Im any txt50ns connected with thon, have received w remuneratioD from the charily duriDg thE year. Page 12
The Barn Alllm81 Rescue Note$ to tbe Finallcial St2te)nents for the Year Ended 31 December 2019 8 T4xArfDD The chtlY is a re8iStered ¢hlty and is therefore exempt from taxa 9 Tnble A]xed assets LAnd bllildings Fmrniture atsd equipment Mrrtvr vthlcles Totsl Cost At l January 2019 Additiolls 76.890 31,111 15,640 1.20D 500 109,201 16.140 At 31 De¢ember 2019 76.890 1.700 125,341 Depr¢clJtfiou Ai l January 2019 Chotg8 for the year Ai 31 De¢ember 2019 1.538 1.538 6.222 9,350 240 340 8.000 11.228 15.572 580 19228 Nct book valu¢ At 31 Decedier 2019 106.113 At 31 December 2018 24,889 960 101.201 10 Cash cash equ1VAleIl 2019 2018 Cash at ballk 3.399 2,014 11 Cr¢ditors: amOliDt$ f4Ulng du¢ wlthln olle ycor 2019 1018 Other creditors Actruals 33,507 iJoo 31,427 1.200 35.007 32.627 Pa8e 13
The Barn Animal Reseue Notes ts) the Flnanclal Statements for the YeAr Ended 31 December 2019 12 Fullds Balan¢e at I JADUary 2019 Resoue exp¢llded Balonte ot31 Decemb 2019 resources Unre5trlcled funds General 70J88 7.8.954 (75.037 74.503 Incomlng Te50urce5 Re50urce5 expethded .Bal8nee ot31 December 2018 Unrestrlcted futtd$ General 122,541 51.953 70.588 Pa8e 14
The BarD Animal Rescue Notes to tht Finanelal State]nents for the Year Ended 31 December 2019 13 An#lysis of net asxets betweoD fuDds Unr¢stricted rurtds Geueral Total funds 2019 Tengibie fixed assets Cum¢ )s$els Cumt liabiliiies 106,113 3,399 (35.(K17 74.505 106.1 13 3J99 (35.007) 74.505 Toi81 not et8 UnTestrict£d fun41s Cener Total funds 2018 TanBible red assets Currenl assets Cu[re liabilities 101.201 1014 32.627) 101.201 214 Tolal net a55ets 70 70588 14 Analysls of n¢t funds At l January 2019 At31 Decwuber 2019 Cash at bgDk and ID halld 2.014 2.014 Net debt 2.014 At I JAnuary 2018 2.014 At31 December 2018 Cash ot b3Dkgnd inhaod 2.014 2.014 Net debi 2.Ol4 Page 15