Charity registration numb¢r.' 106152 The Barn Animal Rescue Annual Report and Financial Statements for the Year Ended 31 December 2020
The Barn Animal Rescue Contents Refer¢n¢e and Administrative Details Tnjstees, Report 2to3 Statement of Trustees, Responsibilities Independent ExamincT'5 Report Statement of Financial Activities Balance Sheet Notes to the FinaD¢ial Statements to 15
The Barn Animal Rescue Referenee 2nd Administrative Details Tru5tee5 Mr Glenn Ford Mrs Joanne Leigh Ford 106152 Charity Registration Number Prlnclp41 Office 4 Ballyblack Road East Newtownards BT22 2HH Independent Examiner HaTnilton Morri5 Waugh Independent Examin¢r 34 Dufferin Av¢nue Bangor BT20 3AA Page I
The Barn Animal Rescue Trustees, Report The tru5tee5 present the annual report together with th¢ financial siatements of the charity for the year ended 31 Decetnber 2020. Stru¢tureJ governanee aThd rnanagement OrganrsthliTottulslrueiure The managemettt commitse who s¢rved during the yEar and up to the date of this report are set out on page l. The management commitee are apw)inted at the annual general meeting. The management commitee have assessed the major risks io whieh the Charity is exposed, and are satisfjed that systems are in place to mitigate exposure to the major risks. Objectives and aetlvities Objeels onduip The chaTity aims to help rescue cruelly treated or abandoned anima15', re-homing to their forever families to experience love and care. We promote animal welfare within Northem Ir¢land. we tend and care for our animals at our rescue based in Carrowdore, County Down. We look after reseu¢d cats and dogs and hav¢ dog5 Wlth permanent residtncy who found their forever home h¢r¢ at the Bam. The Barn operates a'no kill, policy and we will not put to sle¢p a healthy animal. The Barn Rescue hav¢ a charity sliop in Ballywalter and Newtownards to raise mortey for the rescue. We are tLOt govermnent funded and rely solely on the donations receive. We are solely able to carry out our animal welfare work thanks to the kindness and generostty of our friends withtn the community, theiT SUPPOrt 15 Vlta]. The Barn believes that networking is an important factor towards the healthy running of our Rescue. The veritable backbone of our existence, i5 our ability to Communicate with other COTnmunity welfare groups. Allimal welfare groups, oth¢r res¢u¢s & shelters and ftsst¢r caregiver5 throughout Northern Ireland and Ireland. Current Performance In the 2020 year. we continue to operate the Charity shop in Ballywalter and Newtownards to 8en¢rdte ndS for the rescue. Th¢ requirement to comply Wlth the NI Executtve'5 re5trictigns due to th¢ Covid-19 pandemic impacted on the charitable incotne and volunteer help. Plans for future periods Aiwty key objeciivgsforfulureperiod¥ The Barn has expanded the complex with the view of ac¢omodating more animal5. We are alway5 looking for new volunteers to help at the rescue. Daily tasks of our volunteers includ¢'. deep cleaning dog and cats kennels, walking dogs, feedin& dishes, supervision of the animals and laundry. Page 2
The Barn Animal Rescue Trustees, Report ann al port as approved by the tnjstees of the charity on I l April 2022 and S18n on its behalf by.. Gl¢ntL Ford Trustee MrsJ Trusi nne Leigh Ford Page 3
The Barn Animal Rescue Statement of Trustees, Responsibilities The trustees ¢ responsible for preparing the trustees, report and the financial statements in accordance with the Financial Reptsrtsng Standard5 appli¢abl¢ in the UK artd Republic of Ireland IFRS 102) and applicable law and r¢gulation5. The law appltcable to charities in Nortliern Ireland requires the trustees to prepar¢ flnancial statements for ea¢h financial year which give a true and fair view of the state of affairs of the charÉty and of the incoming re50urce5 and application of resour¢es of the charity for that period. In preparitsg these financial statunents, the tTUStee5 are required to.. sele¢t suitable a¢¢ounting policie5 and then apply them con5j5tently,' observe the methods and principle5 in the Charities SORP 2015 IFRS 102). moke judgements 2nd estimates that are reasonable and prudent. State whether applicable accounting standards have b¢ett followed, subject to any material departures disclosed and explained in the finat]cial 5tatements- and prepaTe the financial siatem¢nts on the going concern basis unless it is inappropriate to presume that the charity will continue in busine5S. The trustees are responsible for keeping proper accounting records that di10$¢ with reasonable ac¢uracy at any time the fjnanciai po$ition of the charity and enable them to ensure that the financial stat¢ments cotnply with the Charities A¢1 (Northem Ireland) 2008, the applicable Charities (Accounts and Reports) Regulation5 (Norther Ireland). and th¢ provisions of the ronstJtvtioD. The iruste¢$ are also responsible for safeguarding the assets of the charity and hence for taking reasonable sieps for the prevention and detection of fraud and other ]esUlarltie dby e tn]5tee5 of the charity on I l April 2022 and signed on its behalf by.. Mr Glenn Ford Trustee Leigh Ford Tru ee Pag¢ 4
The Barn Animal Rescue Independent Examiner'5 Report to the trustees of The Barn AniEll21 Rescue report to ihe trnstees my examination of the accounts of The Barn Animal Rescue for the year ended 31 Dec¢mbEr 2020. Re$ponsibilitie5 and basis of report As the charity's tn]stees of The Bam Animal Rescue you are responsible for the preparation of the accounts in accordance with the requirements of th¢ Charities Act (Northern Ireland) 2008. It is my responsibility to.. examine the accounts under 65 of the Charjties Act," to follow the proc¢dur¢s laid down in the general Dir¢dions given by the Charity Commission for Northern Ireland under se¢tion 6519Kbl of the Charities Aci,. . to state whether particular matters have come to my attention. Basis of independent exgmin¢r's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was Carried out in accordance with the general Directions given by th¢ Charity Commission forNorthern Ir¢land under section 65(91{b) of the Charities Act. My examination ineluded a review of the accounting r¢cord5 kept by the charity and a comparison of the accounts presented wilh those records. It also includes consideration of any unusual itcms or disc105ures in the accounts and seeking explanations from you as tTUStees Concerning any such tnatteTS. My role is to gtAte whether any material tnatters have come to my attentloil giving me cause to believe. (l) That accounting re¢ords were rtoi kept itl a¢cordance with Section 63 of the Charities Act. (2) That the accounts do not a¢¢ord with those accounting r¢cords', {3) That the accounts do not comply with the accounting requirements of the Charities Act. {4) That th¢re is further infomiaiiort needed for a proper utLderstandin8 of the accounts to be reached. Independent exatThiner's statement I have completed my examination and have no concerns in respect of the matters (l} to (4) listed above and. in nne¢tion with following the Direction5 of the Charity Commission for Northern Ireland, I hove found no matters that requir¢ drawing to your attention. Adam McDowell FCCA Independent Examiner Hamilton Morris Waugh 34 Dufferin Avenue Bangor BT20 3AA I l April 2022 Page 5
The Barn Animal Rescue Statement of Financial Aetivitie5 for the Year Ended 31 December 2020 Unrestricted funds Total 20211 Note Incorne and Endowments from: Donations and le8acies Other trading activities 73,582 49,658 73,582 49,658 Total income 123.240 123.240 Expenditure on: Raising fi]nds Charitable activities 18,589) (91.0021 18,589) (91.002) Total expenditure Net incom¢ 199,5911 99.591) 23.649 23,649 Net movement in fvnds 23,649 23,9 Reconciliation of funds Total funds brought forward 74,505 74.505 Total funds carried forwdrd 12 98,154 Vnrestricted funds 98,154 Total 2019 Note Income and Endowments from: Donatiorts and lega¢ies Other trading activities 24.613 54,341 24,613 54,341 Total income 78.954 78.954 Expenditure on- Raisitkg funds Charitable activitie$ {8,7181 66J19) {8,718) {66319 Total expenditure {75.037} {75.037} Net income 3.917 3.917 Net movement in funds 3,917 3,917 RecontiliatioD of fund5 Total funds brought forward Total funds carried fojward 70,588 70,588 12 74,505 74,505 All of the charity's activities derive from continutns operations during the above two periods. The ndS breakdown for 2019 is shown in note 12. The notes on pages 8 to 15 forni an integral part of these financial Sfat¢ments. Pag¢ 6
The Barn Animal Rescue (Registration number". 106152) Balance Sheet as At 31 December 2020 2020 2019 Note Fixed a5set8 Tangibl¢ assets 117.688 I06.113 Current assets Cash at bank and in hand 10 13.271 3.399 Crtditors.- Amounts falling due within one yeAr Net cllrrent lisbiliti¢s 32.805) (35.0071 119,534) 131,6081 Net assets 98.154 74,505 Funds of the ehirity: Unrestricted intome funtts Unrestricted funds 98.154 74,505 Total funds 12 98,154 74,505 The financial 20 signe tements on pages 6 to 15 were approved by the trustees. and authorised for issu¢ on I l April on th¢ir behalf by". Mr Glenn Ford Trustee Mr5J Trust anne Leigh Ford The notes on pages 8 to 15 fonn an integral part of these financial statements. Page 7
The Barn Animal Rescue Notes to the Financial Statements for the Year Ended 31 December 2020 Aeeounting policie5 Staternent of compliance Th¢ fin?n¢ial stateents have been prepared in accordance with the Arcounting and Reporting by Charities: Statetnent of Recommended Practi¢¢ applicable to chariii¢s preparing their accounts in a¢¢ordanct with the Financial Reporting Standard applicable in the UK and R¢publi¢ of Ireland IFRS 1021 {effe¢tive l January 2015} - (Charities SORP {FRS IQ21}. the Financial Reporting Standard applicable in (he UK and Republic of Ireland IFRS 102) aTLd the Charitics Act (Northem Ir¢landl 2008. BA$1$ of prepaTatio The Barn Animal ReKue meets the defjnition of a public benefit entity under FRS 102. The accounts (financial statement$) have been prepared under the historical c05t convention wilh itejns rOgnIsed at Cost or transaction value unl¢ss otheTWi5e stat¢d in the relevant note(51 to these accounts. Going concern The trustees consider that thcre are no material un¢¢rtainties about the charity's ability to continue as a going concem. Intome #nd endowments Voluntary in¢otne including donations, gifis, legacies and grdnts that provide core funding or are of a general nature is re¢ogni5ed when the charity has etLtLtl¢ment to the income, it is probable that the income will be received and the amount can be measured wtth sufficient reliability. DoN4lloh$ *ndlegaeies Donations and legaci¢5 are reco8ni5ed on a weivable basi5 when receipt ts probable and the atnount can be reliably measuted. Eypendithre All expenditure is re¢ogni5ed once there is a legal or Constructive obligation to that expenditure. it is probable settlement is required and the amoutst can be measured reliably. All Costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basi$ ¢onsistent with the use of resources, with ¢entral staff ¢osts allocated on the basis of time spent. and depreciation charges allocated on the portion of the ass¢t'S Use. Other 5UPPOrt costs are allocated based oll tlie spread of siaff costs. RalgNN4$ These are costs incurred in attracting voluntary iOMe, the management of investments and those incurred in trading activities that raise fund5. Charitable 4cliviiies Charitable expetsditur¢ ¢otnprsse5 those costs incurred by the charity in the delivery of its activities aThd services for its benefjciaries. It includes botli costs that can be allocated directly to such a¢iivities and those costs of atl indirect nalure n¢cessary to support them. Page 8
The Barn Animal Rescue Notes to the Financial Statements for the Year Ended 31 Decemb¢r 2020 Support costs Support costs include central fvn¢tions and have been allocat to activity Cost categorKe5 on a basis con5i5tent with the use of resources, for example. allocating property costs by floor areas. or per capita. staff cost5 by the tEme spent and other ¢osts by their usage. Governince eosts These include the costs attribulable to the charity's compliance with ¢onstitutional and statutory requirements, including audit. straiegic management and tn]stees's meetings and r¢imbur5ed expenscs. Taxation The charity is ¢onsideTed to pa55 the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the ehariry is potentially exempt from taxation in respect of income or capital gains re¢eivd within cal¢gori¢s ¢oveT¢d by Chapter 3 Part I l of the CorpoTation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent ihai such incotne or gain5 are applied ex¢lusively to charitable purposes. TangÉbIe fjxed awets Individual fixed assets C05ting £5.00 or more are initially recorded at Cost. Depreciation and amortisatio Dcpreciation 15 provided on tangiblc fLYed asset$ $0 as tts write off the cost or v2luatiorÈ, l¢ss any estimated residual value. over their expected uscfi]l economi¢ life as follows.. As$et class Buildings Fixtures and fittings Motor vehicles Depreciation method and rate 20/0 Straight line 200/0 Straight litje 200/0 Straight line Cssh And cA$h equivalents Cash and cash equivalents eomprise ¢ash on hand and call de$its, and other short-tenn highly liquid investments thai are readily ¢onvertible io a known amount of cash and are subject to an insignificant risk of chage in value. Fund structure Unre5tricteil income funds are general funds that are available for use at the Irustees's discretion in furtheranee of the objectives of the ¢harity. Page 9
The Barn Animal Rescue Notes to the Financial Statements for the Year Ended 31 Deeember 2020 2 Ineolne from donations and legaties Unrestricted funds General Totgl funds Donations and legacies., Donation5 from individuals 73.582 73.582 Total for 2020 73.582 73,582 Total for 2019 24,613 24.613 3 Income from otber trAdiThK activities Unrestricted funds Gentral Total funds Trading inctsme. Shop income from sale of donated goods and 5erYice5 Total for 202 49.658 49,658 49,658 49,658 Total for 2019 54,341 54.341 4 Expenditure on raising (unds a) Costs of trading activities Vnrestricted fund5 General Tot21 funds Note Other direct costs of activities for generating ftjnds Totgl for 202 8,589 8,589 8.589 8.589 Total for 21119 8,718 8.718 Pag¢ 10
The Barn Animal Rescue Notes to the Financial Statements for the Year Ended 31 December 2020 5 Expenditure charitable gttivitie$ Unrestricted funds General Total funds Direct Costs Repairs and maintenance Computer 50ftwar¢ and maintenart¢e costs Printing, postage and stationery Trade subscriptions Motor ¢xp¢nses Advertising Legal and professional fees Cliaritable donations Staff training tkpre¢iation Profjtlllossl on disposal 58,719 2,953 276 803 84 2.281 157 3,133 6,532 644 12.500 1.120 58.719 2,953 276 803 84 2,281 157 3,133 6,532 644 12.500 .120 Total for 2020 89.202 89,202 Total for 2019 64,819 64,819 Unrestrlcted funds General Total 2019 Direct Costs Repairs and maintenance Computer sofh¥ar¢ and maintrnance rosts Printin& postage aod stationery Trade SUbriptIonS Motor exp¢ns¢s Advertising Legal and professional fees ChaTltable donations Depre¢iarion 38,350 3,607 534 615 46 2.838 547 240 6,814 11,228 64,819 3,607 534 615 46 2.838 547 240 6,814 11,228 64,8 19 Page 11
The Barn Animal Rescue Notes to the Financial Ststements for the Year Ended 31 December 2020 6 Analysis of governance and Supr¢ costs GoYernaDce costs Unrestricted funds Gener•1 Total funds Independ¢ni exaTniner fees Otlier fe¢5 paid to examiners 1,800 1,800 Totsl for 2020 1,800 1,800 Totsl for 2019 1.500 1,500 7 Trustees remuneration #rld expeD5es No trust¢¢s, nor any per50n5 ronnted with them, have received any r¢muneraiion from the chartty during the year. Page 12
The Barn Animal Rescue Notes to the Finaneial Statements for the Year Ended 31 December 2020 8 Taxation The charity is a registered charity and is th¢r¢fore exempt from taxation. 9 TBngible fixed assets Lattd and buildings Furnitur¢ and equipment Motor vehitles Total C05t At l January 2020 Additions Disposals 76,890 19,050 46,751 3.193 1.700 2,950 {1.7001 125,341 25,193 (1.700) At 31 December 2020 95,940 49,944 2,950 148,834 Depreciation At I January 2020 Charge for the year Eliminated on disposa15 At 31 December 2020 3,076 1.919 15,572 9,989 580 19.228 590 12,498 1580) 580) 590 31,146 4.995 25.56 Net book vAlue At 31 December 2020 90,945 24,383 2,360 117.688 At 31 December 2019 73.814 31,179 1.120 106,113 10 Cg$h and ea5h equivalents 2020 2019 Cash at batjk 13,271 3,399 11 Creditor5: amounts fAlling due wlthln one year 21120 2019 Other Creditors ArualS 29.025 3,780 33.507 1,500 32,805 35,007 Page 13
The Barn Animal Rescue Notes to the Financial Statements for the Year Ended 31 December 2020 12 Funds Balance at 31 Decemb¢r 2020 Balamee #t I January 2020 Intoming resources Resourtes expended UnTe5tricted funds General 74,505 123,240 (99.591) 98,154 Balanee at 31 De¢ember 20I9 Bglgnce at I 2019 Ineoming resources Resources expended Unrt$tricted funds General 70,588 78.954 175,037) 74,505 Page 14
The Barn Animal Rescue Notes to the Financial Statements for the YeAr Ended 31 December 2020 13 Analysls of Ret assets between fund5 Unre5trieted fund5 GenerAI Total furtds 8t 31 De¢¢mbtr 2020 Tangibl¢ fixed assets Current assets Current liabiliiies 117,688 13.271 132.8051 117.688 13,271 132.805) Total net assets 98,154 98.154 Unre$trirted fund5 General Total funds Ilt 31 December 2019 Tangible fixed a55et5 Current assets Current liabilÉtie5 106,113 3,399 35,007} 106,113 3.399 (35,0071 Total net assets 74.505 74,505 Page 15