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Benvardin Kennels

ANNUAL REPORT

Year Ending 31st March 2023

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||| |---|---| |Table Of| |Content| |Table of Contents|2| |Trustees Report|3-6| |Independant Examiners Report|7| |Statement of Financial Activities|8| |Balance Sheet|9| |Notes to the Accounts|10| |11| |Contact us|

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��yet again has proven ��current economic down turn��cost of living has risen substantially and therefor has had an effect on the incoming donations.��stray or unwanted ��ve�increased��but the re-homing rates remain static.

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�� 45,362 �� 2 �� 36,216 �� in �� 9,146 �

�� 45,090 �� 2 �� 7,580 �� in �� 27,510 �

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�� 97,666 �� 2 �� 97,394 �

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Benvardin Animal Rescue Kennels - NIC106721

Trustee Report ending 31st March 2023 (Continued)

Charities Act (Northern Ireland) 2008, the Charities (Accounts & Reports) Regulations (Northern Ireland), and the provisions of the constituition. The trustees are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustee's Report, incorprating The Financial Statement and the Independant Examiners Report have been inspected and approved by the trustees on 24th June 2024 and signed on its behalf by

Benvardin Animal Rescue Kennel3 - NIC106721 Independent Examiner's Report to the Charity Trustees of Benvardin Animal Rescue Kennels I report on the accounts of 8envardin Animal Rescue Kennels for the year ended 31 March 2023 which are set out on the following pages. Respectlve responslbllltles of charlty trustees and examlner As the chanty's trustees you are resp)nsible for the preparation of the accounts in accordance Yth the Charities Act { Northem Ireland) 2008. It is my responsibilty to = . examine the accounts under section 65 of the Charities Act . follow the procedures kid down in the general direth'ons gNen by the Commission under secknon 6519)Ibl of the Charities Act . state whether paitular matters have come to my attentK)n Basis of Independent examinees report I have examined your charity accounts as required under section 65 of the Charities Act and my examinabon was carried out in accordance N*ith the general directions given by the Charity Commission for Northem 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 accounts, and seeking explanations from you as charity trustees conceming any such matters. My role is to state whether any material matters have come to my attentK)n giving me cause to believe.. 1. That accounting records were not kept in accordance with Secti 63 of the Charities Act 2. That the accounts do not accord wrth those accounting records 3. That the accounts do not compty wrth the accounting requirements of tre Charities Act 4. That there is further infonnation needed for a proper understanding of the accounts to be reached Independent examlnerfs statement I have completed my examination and have no concems in respect of the matters {1 } to (4) listed above and. In connection with following the Direcbons of the Chanty Commission for Northem Ireland, I have found no matters that require drawing to your attention Mr John Mcmullan ACMA CGMA Chartered Management Accountant Mcmullan & Co Sc High Street Ballymoney BT53 6AH 20th June 2024

Benvardin Animal Rescue Kennels - NIC106721

Statement of Financial Activities for the Year ended 31st March 2023

Income Covid Support Donations Collection Boxes Shop Income Interest Received Council Gift Aid Reclaim - HMRC Support Adoption for Pets - Donations Total Income Expenditure Feeding Stuff Veterinary Expenses & Medicines Postage, Stationery & Advertising Telephone & Internet Van Expenses Insurance Wages Shop Expenses Premises Costs General Expenses Bank Interest & Charges Licence Fees Loan Interest HP Interest Repairs & Maintenance Depreciation	Unrestricted Restricted Total Total Funds Funds 2023 2022 £ £ £ £ 0 0 0 996 62,834 0 62,834 56,821 0 0 0 0 65,600 0 65,600 64,170 0 0 0 4 11,041 0 11,041 6,102 5,887 0 5,887 8,123 0 0 0 0
	145,362 0 145,362 136,216
	7,325 0 7,325 2,130 13,905 0 13,905 11,285 1,502 0 1,502 1,894 1,841 0 1,841 1,834 9,278 0 9,278 7,436 2,375 0 2,375 2,130 20,165 0 20,165 18,147 30,631 0 30,631 28,772 5,665 0 5,665 6,474 3,315 0 3,315 2,938 936 0 936 504 857 0 857 397 5,500 0 5,500 3,969 0 0 0 451 31,329 0 31,329 18,762 10,466 8 10,474 10,457

Income
Covid Support
Donations
Collection Boxes
Shop Income
Interest Received
Council
Gift Aid Reclaim - HMRC
Support Adoption for Pets - Donations
Total Income
Expenditure
Feeding Stuff
Veterinary Expenses & Medicines
Postage, Stationery & Advertising
Telephone & Internet
Van Expenses
Insurance
Wages
Shop Expenses
Premises Costs
General Expenses
Bank Interest & Charges
Licence Fees
Loan Interest
HP Interest
Repairs & Maintenance
Depreciation

Unrestricted Restricted
Total
Total
Funds
Funds
2023
2022
£
£
£
£
0
0
0
996
62,834
0
62,834
56,821
0
0
0
0
65,600
0
65,600
64,170
0
0
0
4
11,041
0
11,041
6,102
5,887
0
5,887
8,123
0
0
0
0

145,362
0
145,362
136,216

7,325
0
7,325
2,130
13,905
0
13,905
11,285
1,502
0
1,502
1,894
1,841
0
1,841
1,834
9,278
0
9,278
7,436
2,375
0
2,375
2,130
20,165
0
20,165
18,147
30,631
0
30,631
28,772
5,665
0
5,665
6,474
3,315
0
3,315
2,938
936
0
936
504
857
0
857
397
5,500
0
5,500
3,969
0
0
0
451
31,329
0
31,329
18,762
10,466
8
10,474
10,457

Total Expenditure Net Income/(Deficit) before transfers Transfers between funds Net movement in funds Total funds brought forward Total funds carried forward	145,090 8 145,098 117,580
	272 -8 264 18,636
	0 0 0 0
	272 -8 264 18,636 197,394 137 197,531 178,895 197,666 129 197,795 197,531

Benvardin Animal Rescue Kennels - NIC106721 Balance Sheet as at 31st March 2023

Notes Fixed Assets Land Capital Improvement Expenditure - Dog Park Capital Improvement Expenditure - Log Cabin Capital Improvement Expenditure - Rehoming Block Capital Improvement Expenditure - Kennel Block Plant & Equipment Shop Fixtures & Fittings Vans Current Assets Debtors Bank Creditors - falling due within one year Net Current Assets Creditors - falling due after one year NET ASSETS Funds Unrestricted Funds Restricted Funds TOTAL FUNDS	UnrestricteRestricted Total Total Funds Funds 2023 2022 £ £ £ £ 183,936 0 183,936 183,936 32,504 0 32,504 34,535 45,927 0 45,927 48,798 0 28,266 28,266 30,033 11,927 0 11,927 12,628 26,049 0 26,049 25,948 475 0 475 593 3,686 0 3,686 4,607
	304,504 28,266 332,770 341,078
	0 0 0 0 7,598 0 7,598 2,730
	7,598 0 7,598 2,730
	27,694 1,759 29,453 25,055 -1,759 -21,855 -22,325 -20,096 86,742 26,378 113,120 121,222
	197,666 129 197,795 197,531
	197,666 0 197,666 197,394 0 129 129 137
	197,666 129 197,795 197,531

Benvardin Animal Rescue Kennels - NIC106721

Notes to the Accounts

Accounting Policies

Basis of Financial Statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Ireland (FRS102) (effective 1 January 2015).

The financial statements have been prepared under the historical cost convention except for investment assets, which are shown at market value. The financial statements include all transactons, assets and liabilities for which the charity is responsible in law.

Fund Accounting

Endowment funds are funds, the capital of which must by retained either permanently or at the charity's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place.

Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes inteded by the donor and (b) revenue donations or grants for a specific charity activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis.

Unrestricted funds are income funds which are to be spent on the charity general purposes. Designated funds are general funds set aside by the charity for use in the future.

INCOMING RESOURCES

(i) Recognition of incoming resources

These are included in the Statement of Financial Activities (SOFA) when;

The charity becomes entitled to the resources;

The trustees are virtually certain they will receive the resources and The monetary value can be measured with sufficient reliability.

(ii) Incoming resources with related expenditure Where inocming resources have related expenditure (as with fundraising income) the incoming resources and related expenditure are reported gross in the SOFA.

(ii) Tax reclaims on donations and gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.

ASSETS

Tangible Fixed Assets

Tangible fixed assets for use by the charity are capitalised if they can be used for more than one year.

Depreciation is recorded on all tangible fixed assets, at rates calculated to write off the cost of each asset over its expected useful life as follows:

Vans 20% reducing balance Capital Improvement Expenditure 5% straight line Plant & Machinery 20% reducing balance

Contact Us

07518 370478

benvardinkennels@gmail.com www.benvardinkennels.com

2023-03-31-annual-report

Benvardin Kennels

ANNUAL REPORT

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Benvardin Animal Rescue Kennels - NIC106721

Trustee Report ending 31st March 2023 (Continued)

Benvardin Animal Rescue Kennels - NIC106721

Statement of Financial Activities for the Year ended 31st March 2023

Benvardin Animal Rescue Kennels - NIC106721 Balance Sheet as at 31st March 2023

Benvardin Animal Rescue Kennels - NIC106721

Notes to the Accounts

Accounting Policies

Basis of Financial Statements

Fund Accounting

INCOMING RESOURCES

ASSETS

Tangible Fixed Assets

Contact Us

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