Benvardin Animal Rescue Kennels - NIC106721
Statement of Financial Activities for the Year ended 31st March 2025
| Income Solar Panels 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 Total Expenditure Net Income/(Deficit) before transfers Transfers between funds Net movement in funds Total funds brought forward Total funds carried forward |
Unrestricted Restricted Total Total Funds Funds 2025 2024 £ £ £ £ 763 0 763 0 146,843 0 146,843 53,189 0 0 0 0 68,333 0 68,333 83,402 0 0 0 0 26,787 0 26,787 18,101 6,112 0 6,112 7,102 0 0 0 0 |
|---|---|
| 248,838 0 248,838 161,794 |
|
| 8,729 0 8,729 12,114 24,067 0 24,067 10,953 8,284 0 8,284 3,311 3,188 0 3,188 2,548 15,580 0 15,580 11,753 3,755 0 3,755 2,648 41,381 0 41,381 30,676 29,964 0 29,964 29,832 8,776 0 8,776 6,170 2,433 0 2,433 3,087 1,962 0 1,962 647 762 0 762 932 6,160 0 6,160 7,217 0 0 0 0 24,264 0 24,264 14,804 16,251 8 16,259 10,928 |
|
| 195,556 8 195,564 147,620 |
|
| 53,282 -8 53,274 14,174 |
|
| 0 0 0 0 |
|
| 53,282 -8 53,274 14,174 211,848 121 211,969 197,795 265,130 113 265,243 211,969 |
Benvardin Animal Rescue Kennels - NIC106721
Balance Sheet as at 31st March 2025
| 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 Shed Containers Computer 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 2025 2024 £ £ £ £ 183,936 0 183,936 183,936 28,442 0 28,442 30,473 40,185 0 40,185 43,056 0 24,732 24,732 26,499 10,525 0 10,525 11,226 37,108 0 37,108 33,222 304 0 304 380 2,120 0 2,120 0 2,240 0 2,240 0 251 0 251 0 17,932 0 17,932 2,949 |
|---|---|
| 323,043 24,732 347,775 331,741 |
|
| 0 0 0 0 10,392 0 10,392 2,370 |
|
| 10,392 0 10,392 2,370 |
|
| 20,037 1,759 21,796 28,697 -9,645 -1,759 -11,404 -26,327 48,268 22,860 71,128 93,445 |
|
| 265,130 113 265,243 211,969 |
|
| 265,130 0 265,130 211,848 0 113 113 121 |
|
| 265,130 113 265,243 211,969 |
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