Charlty registratlon number NIC106779 Company registratlon number N1645182 (Northérn Ireland) MID ANTRIM ANIMAL SANCTUARY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 MID ANTRIM ANIMAL SANCTUARY LEGAL AND ADMINISTRATIVE INFORMATION Trustees P Ball D Hollinger R Bates l Dodds F Waite S Kennedy W Atkinson E Cassidy H Kerr G Stirling (Appointed 1 May 2023> (Appointed 10 July 20231 (Appolnted 9 June 20231 {Appoint8d 10 July 2023) Secrétary J Hume Charlty number NIC106779 Company number N1645182 Prlnclpal address 60 Grèystone Road Anlrim BT412QN Audltor Corrigan CA Limlted 24 Greyslone Road Antrim N Ireland 8T412QN Bankers Danske Bank 42 H￿h Street Anlrim BT414AN Sollcltors Mccauley Ritchi8 Solicitors 89 Holywood Road Belfast BT4 3RD MID ANTRIM ANIMAL SANCTUARY CONTENTS Page Trustees. report Statement of Iwslees. responslbi11118S 12 Independent 8uditorfs report 13-15 Sta16menl of financial acllvilies 16 Balance sheet 17 Statement of cash flows 18 Notes lo the linancial statemenls 19-29 MID ANTRIM ANIMAL SANCTUARY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 The trustees present their annual report and financial slatements for the year ended 31 March 2023. Th8 flnanci21 statements have been prepared in accordance with Ihe 8ccounling policies set out in note 1 to the flnancial statements and comply with the Gharity's governin9 document, the Companies Acl 2006 and "Accounting and Reporting by Charities.. Statement of Rewmmended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in th6 UK and Republic of Ireland {FRS 102)" (effective 1 January 20191. The company is limited by guaranlee, not having a share capital and consequently the liabllity of members Is limited, subject to an undertaking by each m&mbeT to conlribule to Ihe net assets or118bilities ol the company on winding up such amounts as may be required not exceeding £1. MID ANTRIM ANIMAL SANCTUARY TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Obloctlves and a¢tlvltles Ob ectlves and Actlvities I Public Beneflt In ensuring that the activilles of Mld Anlrim Animal Sanctuary provide a publlc benefit, all our aclivltles are related to the following charltable objects: For the benefil of the public in Northern Ireland. to reliev6 the suffering and distress of animals in need of rescue, care and attention and in particular, lo provide and maintain a sanctuary or olheT facilities for the reception, care, treatment and re-homing of such animals and by any other means as the diredors shall consider appropriate. To advance Ihe education of young people and adults on the promotion of anlmal welfare and the correct treatment of animals by any means as the diractors shall consider approprlat8. Our m8in objectives include: To reli8V8 th8 sufferlng and dlslress of animals in need of rescue, care or attention and provlde a saf8 refuge for them until they find their forever home. To provide medical allenlion, enrichment and socialization acllvili8s for all animals in our care, The provlslon of facS1ilies for the animals in our care and provide a home for life, where necessary, To allow for the return of any of our animals should they encounter any difficulties In their new home, EncouT89ing interest and advocating the support of animal welfare throughout Northern Ireland. The advan¢emenl of educallon in animal welfare. To increase and encourage volunteering opportunities so as to complement and supplement the work of the staff. To increase the proflle of Ihe organlsalion and ensuring we have sufficient funds lo meet our aims and objectives year on year. To extend our membership and supporter networks. There have beén no material changes in Iha objects of the charlly since the previous year. In shaplng our activities and obleclives, the Trustees have considered the Charily Commission's guidanc8 on public benefll. Th8se benefits are demonstrated through Ihe number of animals succèssfully re-homed wlthln the year and the reduction In unwanted, neg18cled. abused and vulnerable animals. Th8S8 benefits also include the promotion of animal welfara through education, promotion and volunleering OPF)Ortunities. None of these purposes give rise to any harm. Trustees are content that the oblectiV6s weré fully mel. During this year our activities resulted in the following rehoming achievements: 2017118 38 150 2018119 327 69 019120 20121 151 49 021122 04 44 2022123 171 48 Cats 26 The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities Ihe charity should undertake. MID ANTRIM ANIMAL SANCTUARY TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 In progressing our maln oblective's we have achieved the followng in this rep(Jting period. OurAnlma The Tnjstees note a satisfactory level of animals being re-homed, however Ihis number rèmalns lower than Ihose pre Covid-19. A total of 171 dogs and 248 cats were re-homed over this period. The re-homing environmenl contlnues to be challenging, and will r8main so for the foreseeabl8 future. During the Covid pandemic and subsequent lockdown. there was a high demand for dogs across Ihe region and many of these dogs did not receive the standard level of socialisalion that they required., this has resulted in a significant numbor of dogs being relinquished due to behavioural issues. This increase is set to continue and wlh the cost of living crisis now starting to have a severe impact on pel ownership both are crealing the perfect stomi in animal welfare, well.b8ing and rehoming. In line wilh our objecliv8S. th8 Sanctuary provid85 a commitment that all our adopted animals may ba returned to the Sanctuary in the event of difficullles in their homes. This year saw 21 dogs being return6d. wilh 2 dogs being raclaimed, and 24 cats being returned., these are th8 highesl numbers ever r8corded within the organisalion. Once returned any elements that allowed for this action are fully considered and addressed prior to future re-homing opportuni1Ses. Within Ihe re-homing figures 9 dogs and 14 cats were foslered due to medical or behavioural issues that impacled on Ihelr abilily lo find a home. BehavioLEf81 M8ntoring Plans {BMP8) continue to play a major role and are now mor6 ImpaGtful and Important than ever dua to the naturé of the do9s being relinquished. The aim of 8MP's is lo address, within the confines of the k8nn818nvironmenl, the behavioural issues of each dog, how best lo address these issu6s and effective actions and communlcalion both within the team and lo potential adopters to ensure the best possib16 r8homing outcome. Anticipation of this challenging environmenl led to specific training for siaff members on how best to Implement, this iypa of training will continue for both staff and volunl68rs. The Five Animal Welfare Domains continue to play a major role in ourwork addressing both the physlcal and mental well-being of our animals and Ihese belter connect with the aims and obj6cllves of the organisatlon. In light of recent research, and banchmarklng with other organisations. the policy regardlng routine neuterlng and spaying was changed in that these procedures are now being completed at a lime best suited to the dog's age and breed. Evldenc6 hlghllghted that there was a connection between these procedures being completed early and behavioural difflcultles. At yaar 6nd we had 8 total of 5 long temi dogs who, for a number of reasons, were unable lo find a home,. thesa dogs have a home for life at the Sanctuary. The successful Puppy Plan project conlinu6s and ansures a iwofold approach aiming lo give the best start in life for our puppies.. Whllst in our care at the Sanctuary any pupples, less than 6 months old who ar8 awailing re-homlng, commence with the dedicated puppy training schedule which involves working through a series of 8ctivilies to introduce them to extemal environments. Once re-homed the adopters are then encouraged to enml themselves and their puppies into formal socialisation and puppy training classes, This year the Kitten Plan was introduced which with a simllar focus on ensuring the best start for all our kittens who follow an elght week plan which adopters are encouraged lo engage with post adoption. Thes8 socialisalion and habituation plans are aimed at preventing fear behaviour towards animals, situations, environments and people. In this reporting period we ensured the continuation of socialisation and enrichment projects for our dogs- wilh a specific staff focus in ensuring thal our long lèm dogs in particular benefit from these daily activities. We continue wilh our Dogs Day Out Programme and an extensive list and variety of aGtivilies is now in place for our dogs Wlth an emphasis on enrichment, stimulation and change. MID ANTRIM ANIMAL SANCTUARY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 In order to ensure our re-homed dogs gel the best start lo their new lrfe, adopters can relum to address any issuas with thelr dog and thls conlinues with a behavioural talk and advice programme. In this reporting year a total of 26 dogs and Ihe owners attended these. This was developed ftjrther in this reporting period to include the 'April's Wish, programme, where one lo one behavioural advice is given post adoption in the home environment. This is proving successful and is funded dlrectly via specific donations. Assistance conlSnued to be provided lo other rescue organisations, with the supply of donated food lo assist them in their work, and allow them lo continue providing care to the dogs and cats in Iheir care. This is possible due to the generous donations of food we receive from our supporters including the Pet Food Bank organised by Tesco Anlrim, Sainsbury's Carrid(fergus and a number of other local and supportivè businesses. All aré thanked for their continued support. Addllionally. we continue to work In partnership with Clintvet suppty 8 compllmentary bag of food lo all our adopiod dogs, which connects with their age and breed. In turn. we receiv8 a percentage of all online sales achiev8d using our uniqu8 coding system. Our re-homing packs ¢ontlnue to be updated wilh emphasis on advice for new adopters and a general ovetview of our work. Post adoption 'calch ups. are now In place to develop an understanding of the challenges faced. address issues or lust a general update since rehoming. Our Staff & Vol nt Investment in our staff Continues to meet the ever-changing n8eds of th8 organisation. With th8 incr8as8 In pressur6s lo ensure our dogs get the minimum 2 walks per day and an enrichment activity, and the increase In behavioural issues, a managed system is in place which includes dog walking allocallon and a fo¢us on staff only dogs. The permanent change to online applicalions and an appointment based system were fully evalueted agalnst remaining open for walk-ln's from the public, and benchmarked against other similar organisations. It was consSdered that remaining on an appointment based system was more ban6ficial lo the Iivos, well-belng, and welfare of the animals in the Sanctuary's care and subsequently rallfled by the Trusleos. Staff completed mandatory training. other generic and animal facing training, and the organisalion is moving lo a mor6 focused learning environment which is welcomed. With the in¢r6ase in dog-related beh8vioural issues. specific dog related training conlinu6d lo ensure our staff are fully equipped to 8ddress these challanges and offer advice to future adopter, this approach will continue. Pet First Aid training was completed by all animal facing staff. Personal appraisals continue for all staff members, with individual menloiing plans for both new slaff members and volunteers. Within these mentoring plans, staff are also allocated the more difficult to re-home dogs lo enhance knowledge, put in place and reinforcè BMPS and to successfully promote rehoming opportunities for both our dags and cats. Our ccmmitted and skllled staff ensured that we continued lo rise to the daily challenges presented, and that the organisation progress In all areas of animal welfare and wellbelng. A new employment role was crèated in respect of a Finance Officer. to oversee the financial matters of Ihe organisation. Voluntoèrs play a major part in ensuring the organisation meets its aim and objectives, Volunleer inductions continue with a total of 6 held in thè year. Once inducted, our volunteers are encouraged lo allend staff Irair)ing on specific animal welfare subjects to enhance both their knowledge and be an integral part of the team meetlng all organisational objectives. Th8 Trustees thank all our volunteers for Iheir work. support. and commitment, in complementing our staff leam throughout the rep¢)rting period. MID ANTRIM ANIMAL SANCTUARY TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Achlevements and performance Our ro ects and fulure lans-. Field Dev8 ment Pro ect The work commenced on this major expansion plan in August 2022 which will ansure the long lem sustainability of the organisation and provide onsite provision for lour enclosed dog runs Wlth agillty. a meet and gr8et building, d&dicaled puppy unit and c81 garden. AIS of these will enhance the lives of our animals in a posillve, rewardlng and enriched manner while resldent at the Sanctuary. With an anlicipaled completion date in Augusl 2023 Ihis d&v8lopment will further enable our ability to meets our aims and obj'ectives. Northem Ire and Com anlon Anima Welfare Grou As founding members of the Nl Companion Animal Welfare Group (NICAWG) work continued. alongsSde olher animal welfare related charlt16S, to provide a voice and promote animal welfare lo a wider audience and engage wilh our elected represenlatives and stalulory agencies. The focus continues lo address legislation, regulation, licensing laws, enfor¢ement and a commonallty in animal welfare standards. This year Ihe group organlsed, for the first Ilme in Northern Ireland, a hustings event 'Stand up for Animals, where potenlial elected representatives from each political party had the opportunlty lo speak direclly on their slanca regarding animal welfare. This was a successful event highlighting the levels of commitment in this area. The concems around extensive puppy farming and Its connection lo GB and Europe continue lo be an area of concem. Thls year the organisation became a member of the One Vol¢e for Animal's group. The organisatlon continues to work with repr8S8nlativ8s Including local Indlvlduals. slalutory agents. and a local Councillor, to address animal welfare issues at a local level. Thls group alms to connect the obllgatlons and 8Ctivlties Involved in animal weffare matlers. Assoclallon of Do s & Cats Home M8mb8rshi Our membership of the Association of Dogs & Cats Home (ADCH) remalns in place. The Trustees are dellghted Ihal our staff, Iheir work, and our facilities continue to fvlly meet and go beyond these operation81 sector standards. This membership also allows for access to training resources, as well as advice and guidelines for the benefit of the Sanctuary and staff. elfar As an organlsalional objective, this year saw an oulward looklng approach to education wilh a number of vlslls to local prlmary schools to connect with their learning and to highlight the Sanctuary's approach to animal welfar8 and well-belng. Additionally, Antrim and N8Wtownabbey Council launched their own bursary scheme wh8r8 disadvantaged youth could attend a taster session looking al Potentlal career options; we were delighled to be part of this showcasing the options within the animal relaled seclor. Partnershi workin The partnership agreement wlth Women's Ai(1 ABCL&N. coverlng Antrlm. Ballym6na, Carrlckfergus, Lame and Newtownabbey continues. If a service user has the need lo use the services of Wom8n'8 Ald Ihen we wlll offer thelr dog or cat safe refuge in the interim period. Al year end there were a total of 6 service users. It should be noled that this projecl has no impacl on the capacity sl the Sanctuary or on the dogs and cats requiring our futuro assistance and there is no charge lo Women's Aid or th8 Sndividual. The organisation has earned Safé Placè recognition and has become a Safe Employer with regards to domestic violence. The need to support community organisatlons and foodbanks continues and we are now assisling a total of 6 with pet food donallons. The overall aim Is lo ensure, where possible, that animals can remain in their home without th8 foar of rellnquishment and with an und8rstanding how much joy having an animal can bring to an individual's life. Our charity shop continues to support other homeless organisations. by donating unsold dothing items and also working with foodbanks with the School Uniform scheme. We continue to work in collaboration wilh, and suprM)rt the work of, other animal charilies. We continue lo enhance our work with businesses and other organisations; and aim to connect with their Corporalo Social Responsibility (CSR) strategies. MID ANTRIM ANIMAL SANCTUARY TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Flnancial review Financial Review The Trustees confirm a surplus of net incoma ovor 6xpanditurè of £48,922. For the financial year, Sncome was £538.492 12022: £695.077), a decrease of £156.585. Thls decreaso is atlribulable to a reduction In legacy income which was noted as an anomaly in last year's account, while miligaled with an increase in charity shop income and one major grant in respect of the fleld d8velopmenl fund. Total expenditure for the year was £489.570 (2022.. £405,609) an increase of £83,961. This Incr8as8 can b8 allrlbuled to a general uplift in utllity costs connected to many economic factors beyond organlsational control and a significant increase in salary cA)sls. including Ihe additional employment of the Finance Officer. The increase is more reflective of the recruilmenl decisions made in the previous reporting period, all of which were sublecl lo a business case and budg8lary r8view. Cash res8rves were maintained during the financial year. An amount of £400,000 had been held in reseNe for the field development project however, on further consideration and confirming an uplift in cost5, this amount was Increased lo £411,000 with a conllngency of £40,000, lolalling £451,000. On noting the potential ¢hall6nges within th8 financial markel the Trustees made the decislon lo Increase the operating reseNe account to £300,000 allowing for an approxlmale 9 month timescale. 80th amounts will be continually monitored by the Trust88s and allowances and adlustments will be made where nec8ssary. Income Th6 organisational income was boosted by Iradlng sales from the two ¢h8rlty shops and the lempor8ry opening of a pop up shop was completed both to generate additional income and managé surplus donated stock; total retail Income was £212,550. This conlinually increase in shop income is welcom6d by the Trustees and consideration will be given In due course to the op8nlng of a third shop. Legacy Income was dramatically reduced in Ihis reportlng period however Ihe amounl from the prevlous year was considered higher Ihan normally would have been anticipated. Legacy incom6. allhough unablo to fully plan for. is used to supplement the organlsatlon's reserve accounl which in turn funds the development project and allows for cash reserves. Th8 legacy strategy conlinues with effective. but compassionate, promollonal information, engagemenl with in memory donations and connedion to local solicitors. Membership of the Will to Giv8 group continues with a committee posilion held wilhin Ihe organisalion to further pramolé gifts in wills. General donations were decreased by almost £16,000 which, while concerning, is In context of the current cost of living crisis. inflationary incieases and a lack of confidence in surplus personal cash. The decrease was mlligat8d in some way by the move to online donalions. This trend may continue however the Trustees wlll continue to monitor and find ways to mltigale and div6rsify income generation and flnd opportunltles withln current challenges. The increase In Glft Aid is represenlativo of a thre8 year poriod. This year grant funding was received from the Maureen Boal Charilable Trust lo Ihe value of £40,727 for the field development fund and is a restricled balance within Ihe accounls. Th6 £10,000 restricted amount receSved in the previous financial year remains unspent. this year will see both amounts being utlllsed. Tho Trustees continue to hlghllght their gralilude to our generous supporters whose generosTly ensure we me6t our organisatonal aims and obj8Ctives. Our supporters allow us to be an organisalion that can progr8SS, plan for the future, and financially thrive. MID ANTRIM ANIMAL SANCTUARY TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 endlture Expenditure continued lo increase in this reporting period within a number of categories. This is reflective of trends in the external environment and will continue to impact on future expenses. Having completed a slrate9ic oveNiew of slaffing levels in 2021, Ihis reporting period saw the impact of additional staffing levels both within animal facing and business areas. An increase of over £45,000 was realised within this budg81 headlng. These recruitmenls were reflective of the need lo meet the operational requircments of the organisation and while external e￿noMiC factors necessitated an uplift in salaries, investment in staff as the organisalion's best asset is recognised by the Truste8s. While general running costs increased to some degree it was the uplift in gas and electric that had the most impact both al the Sanctuary and thé charity shops. A lolal increase of £15,000 was incurred which is accepted as a refleclSon of the global market. The shop increase of £5,000 was millgated sllghtly by a reduction in rental costs due lo negotiations with landlords and extension to shop contracts. both waré welcomed. The increase In ulillty cosls. while anticipated to fluctuate over the next number of years, no slgnlficant reduction is expected., the Truslees are mindful of this and consideration is given lo budgetary conslralnls lo allow for effective financlal management. The scheduled expanditure wllhin the field development project, while an asset to the organisation and Improvlng the quality of life for the animals In our care, it is acknowledged Ihal there is a degre8 of uncertalnty around thesè additional operational costs and the overall financial Impacl. Mana ement and oversi During thi8 r8POrting period the following sub commiltees were in place In order to address speclfic organlsational matters: Fin8n¢8 and Audit Commlttee conlinued to have oversight of the accnunting, financlal manag8m8nt planning, and the internal and exlemal audil arrangements, as well as risks. There were 2 meellngs In this reportlng perlod. Governance Committee was eslabllshed lo rev16w the Goveming Document with necessary amendments ratified by the membership at the Annual General Meeling. There were 4 meetings in this reporting perlod. Trustee Re¢ruilmenl was established to promote, recruil and provide induction training for new Truste6S. Thére were 2 moelings in this reporting period. Fl8ld D8velopment was eslablish8d lo manage the build and budgetary elements within this project. There were 7 meelings in thi5 reporting period. Depreciation to the value of £44.838 was allowed for in the reporting period. The organisatlon registered for VAT effective from 1 April 2022, comparative r￿u[aS for th8 previous year are inclusive of VAT. Irrecoverable VAT Is included in the cosl of the ilems reported in Ihe financial statements. Lookin lo the future Financial uncertainly wlll continue and the Trustees are mindful of the challenges presented by current economic enwronment and will adopt a robust and suslainable plan ensuring alignment will finanaal forecasls while meeting organisational aims and objeclives. An adaptable and agile approach will be needed to address our inci)me versus expenditure given the financial climate of increased interest rates, inflationary pressures, c05t of living crisis and a lack of confidence in the finan¢5al rnarkets., all of which creates uncertainty for the tutur8. The reduction in a surplus of Income due both to reduced income and increased operational costs will bé diffictjll to balance and regular reviews and forecasting will be needed to maintain a sustalnable financlal position. This will ba exacerbated by an increase in the need for ￿horning opportunilies and the potential for more challenglng animals coming into our care. It is acknowledged th8t we are enlering what will be a difficult and challenging environmenl and ihe need for financial management will be at the forefront. MID ANTRIM ANIMAL SANCTUARY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 It is the policy of the charity Ihal unrestricted funds which have not been designated for a specific use should be maintained al a level equivalent to nine monlh's 6xp8ndilure. The trustees c(￿sider that reserves at this level will ensure that. in the event of a significant drop in funding. they will be able to continue the charity's curr6nl activities whlle consideration is given to ways in which additional funds may be raised. This level of resetves has been malnlained throughout the yeaf. Inv6slment Given ever incr8aslng uncertainty wilhln global conditions the Trustees conlinued with a risk adverse approach regarding investments during the financial year. Liquidlty and maintaining cash reserves were cc)nsldered of greater importance in these uncertain times. Slrategic decisions and legal r8quiraments for invesling wlll be axplored in future years based on both market uncertainty and remainlng cash r8s8rves on the completion of tha field developmenl. All decisions will be aligned with the ethos of the organisalion cK)nn8Cting to animal welfare and well-being, The b81an¢e sheet value of the organisalion Is £1.760.132. Mana 8ment The Ttustees have responsibility for oversight of risk management within the organisatlon and ensure an acllve role, along wllh management, to review risk on a regular basis. Each review incorporales an assessmenl of the risk, the Ilkelihood of risk, and the aclions taken lo mitigate or control risks. Id8nlifiable risks in this reporting period include the following: The rlsk of Insufficient funding conb'nues and the organlsallon has miligated thls rlsk by maklng provlslon under their reserves policy., an amount of which will bè rètained in order lo meet any fvluie uncertalnly. An over reliance in charity shop income is also racognlsed with a need lo build on other income gènèratlon slreams and diversify where approprlate. Increase in Ilving costs Induding utilllles, wllh both impactlng on rehoming requlrements and Internal expendiluro management crealing the potential for an increase In rehoming needs against a reduction n Income: the reserve amount wll assisl in mitigallng this risk. Insurance and cyber cover - continual reviews take place wlth regards to sufficient insurance cover and the Impact of cyber risks and adequale mitigalion being in place. An evaluation lo ensure robust IT systems look place. The organisalion is registered wllh the Information Commissioner's Office. Assessing capacity within the staffing and volunteering teams. This was lo ensure we can continue lo meet the needs of the organisation, and to identify stressors wilhin these. Consideratlon is now belng glven to 8 full evaluation of staffing levels to meet an 8v8r changing workplace environment, Policies and procedures continue lo be assessed and completed, to address both internal and extemal risks to the charity. A risk reglster is maintained by the organisatlon. A revlew of our Health & Safety policies and procedures took place over Ihe reporting period. A strategic r8vlaw of the organisaknon continues to determine the future needs of the organisation and create a long term plan basad on agility, accounlability and suslainabifily. A note of thanks is given lo all our fundraising volunteers, supporter groups and charity shop volunteers who assist in our fundraising efforts. The organisation is a voluntary subscriber to the Fundraising Regulator. MID ANTRIM ANIMAL SANCTUARY TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 structure, governance and management Mid Antrlm Animal Sanctuary was incorporated in April 2017, as 8 ￿MpanY limited by guarantee consliluled under the Companies Act 2006. 11 is a registered charity wilh the Charity Commission Northern Ireland, NIC106779 and accepted as a charity wth HMRC. N101705. Mid Antrim Animal Sanctuary is a Company Limited by Guarantee, Number N1645182. It is governed by a Memorandum and Articles of Association. The principal offic8 of the company is located at Hurtletoot House, 60 Greyslone Road, Anlrim, BT412QN The Trustees give strategic direcllon. so ensurtng Ihal Ihe Sancluary can develop and be future proof. Trustees do not usually manage the day to day running of the Sanctuary; this work is delegated to the Centre Manager and staff with assistance from our volunteers. All Twstees give of their lime freely and no trustee received remuneration in the year. Staff salaries are set alongside a number of variables and are consldered on an annual basls. Th8 Trustees of the company are its directors for the purposes of charity law, and are collectively referred to as Trustees. The numb8r of Trustees must not be less Ihan 3 or more than 10. Mid Antrim Animal Sanctuary is managed by voluntary. Trustees are elected for a four year period, with a maximum term in office of 8 years. Th8 pow8rs of the Trustees are set out In theirArticles of Associatlon. The Charily has th8 power to do anything which is calculated lo further Its Oblects or Is ¢ondu¢ive or Incldenlal in dolng so. In particular. the Charity Trustees hav8 th8 financial power: To organise workshops. study visits. dasses, Irainlng io promote anlmal welfare. To ac¢ept gifts and lo raise funds. To enter into contracts to provid6 services. To buy, lease or In exchange, hire or otherwise acquire any property 8nd lo maintain and equip It. To sell, lease or olharwise dispose of all or any part of the property. To borrow money and to charge the whole or any part to the property belonging to the Charity. To borrow money and lo charge the wholo or any part of the property balonging to the Charity as security for a grant or the discharge of lh8 obligalion. To co-operate with other charities. voluntary bodies and statutory aulhorili88 formed for any tharitsble purpose. To acquire, merge with or to enter inlo partnership or joint venture arrangement wlh any other charlly. To sat aside income as a reseNe against future expendilure. To employ and remunerate such staff. To recruit and train volunteers. Invest Ihe moneys of the Charity nol immediately required for its Objects. To provide indemnity Insurance for ils dlreclors. To insure and arrange Insuran￿ cover. To 6Stablish or acquire subsidiary companies. To pay out of lh8 funds the cost of foiming and registering. MID ANTRIM ANIMAL SANCTUARY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 The trustees. who are also the direclors for the purpK)se of company law, and who seNed during the year and up to the dale of signature of the financial statements were: P Ball D Hollinger R Bales l Dodds F Wai18 N Graham V Heffron S Kennedy W Atkinson E Cassidy H Kerr G Slirling {Resigned 15 April 2023) {Resigned 16 March 2023) {Appointed 1 May 2023) (Appointed 10 July 20231 (Appointed 9 June 2023) (Appointed 10 July 2023) There were 14 meetlngs of the Trustees in the reportlng perlod all meetings with a hybrld format. olntmen of Truste88 The Chairperson and Trustees recruit and select Trustees as needed. New Trustees are re¢rulted on the relevance of their professlonal skills and their potential to be able lo make a helpful conlribullon to the governance of the charity. As part of Iheir recruitment process they are made aware of Ih8lr legal obligalions under charity and company law, the contonl of the Memorandum and Articles of Assoclatlon, the Board and decislon making process, Ihe financial performance of the charity and other relevanl policies and informallon. Vision To work to enhance the Sanctuary's reputation as an 8XC8118nl example in ils fleld. To work to ensure all dogs and cats have Ihe best opportunities lo be rehomed In forever homes, To work towards b8tl8r animal welfare protection through legislation. To work towards a point where at sometime in the futur8 no pet animal is unwanled. mistr8ated, neglected, homeless or needlessly euthanlsed. Mlsslo Mid Antrim Anlmal Sanctuary Is fully committed lo providing care, shelter, and daily enrichmènt lo, and to alleviale the sufferlng of, unwanted, abandoned or vulnarable dogs and cats and lo rehorne Ihem if possible or othe￿ise offer them a caring home for life. We also aim to educate the public on the welfare of companion animals. 10- MID ANTRIM ANIMAL SANCTUARY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Audltor In accordance with the company's articles, a resolution proposing Ihat Corrigan CA Llmlted be reappointed as auditor of the company will be put at a General Meeling. Dlsclosure of informatlon to auditor Each of the truslees has confimied that there is no infonnalion of which they are aware which is rélevant to the audit, but of which the auditor is unawar8. They have further confirmed Ihal they have taken appropriate st8PS to identify such r81evant informalion and to establish that the auditor is aware of such information. The trustees, report was approved by the Board of Trustees. Cl,;dle D Hollinger Trustee S Kenne Trustee 29 November 2023 11 MID ANTRIM ANIMAL SANCTUARY STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2023 The trustaes. who are also the directors of Mid Anlrim Animal Sanctuary for the purpose of company law, are responsibla for preparing the Trustees, Report and th6 financial stalomenls in accordance with applicab18 law and Unlled Kingdom Aa￿UntIng Standards {Unlted Kingdom Generally Acceptad Accounting Pracllce). Company Law requires the trustees to prep818 financial statements for each financial year whlch give a true and fair vEew of the state of affairs of the charlty And of the incoming resources and application of resources. including Ihe Income and 8xpenditure, of Ihe Gharllable company for Ihat year. In preparing these financial slalemenls, the trustees are required io: select suitable accounting policies 8nd then apply them consistèntly-, obseNe the methods and prinriples in the Charitles SORP; mak8 judgements and eslimal8s Ihat are reasonable and prudent. and prepare the financlal statements on the going concern basis unless it is inapproprlale to presume that the charity wlll continue in operation. The trustees are responslble for keeplng adequate accA)unting records that dlsclos8 wllh reasonable accuracy at any Ilme the financial position of Ihe charity 8nd enable them to 8nsure that th8 financlal stalements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charfty and hence for taking reasonabl8 st6ps for Ihe prevention and detection of fraud and other irregularities. 12- MID ANTRIM ANIMAL SANCTUARY INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF MID ANTRIM ANIMAL SANCTUARY Disclaimer of Oplnlon We have audited the financial stat6m6nts of Mld Antrim Animal Sanctuary (the 'charity'l for Ihe year ended 31 March 2023 which comprise Ihe stal8ment of financial adivilies. the balance sheet. the statement of cash flows and notes to the financial slalemenls, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Uniled Kingdom Accounting Slandards, including Financial Reporting Standard 102 Th8 Financial R6POrting Standard applicable in the UK and Republic of Ireland (United Klngdom Generally A¢￿pted Accountlng Practice). We are unable to express an opinion on the accompanying financial stalemenls. Because of the significance of Ihe mallers described in the "Basis for Disclaimer of Oplnion" section of Ihe auditor's report we have been unable to obtain sufflcl8nt audit evidence to provide a basis for an audit opinion on the flnanclal statements. Basls for Dlsclalmer of Opinion We conducted our audit in accordance with Intematlonal Standards on Audlling (UK) (ISAS (UK)) and applicable law. Our rèsponslbllities under those standards are further described In the Audilors rosponsibilili8s for the audit of Ihe linanci81 slatemenls section of our report. We are independenl of Ihe charity in accordance with the ethical requirem8nls that are relevant lo our audit of the financial stateménts in the UK, including the FRC'S Ethical standard, and we have fulfilled our olher elhic81 responsibilliles In accord8nc8 Wlth these requirements. We believe that Ihe audit evidence we have obtslned is sufficient and appropriale lo provide a ba8ls for our opinlon. We do not beli8V8 that the audit evidence we have obiained in r81ation lo the charity shop income during the period from April 2022 to November 2022 is sufficient and appropriale to provid8 a basis for our opinion. Controls which should have operated over shop income during the period from April 2022 to November 2022 were not operational and documentary 6vidènc6 8s lo amounts receivable were destroyed. We were unable to confirm or verlfy by altemalive m8ans shop income included in the Statemènt of Flnancial Activili8s al £212,550 as at 31 st March 2023. As a result of this we were unable to detemiine whelher any adjustments mighl hav8 been necessary in resp8Ct of shop income In the Slalement of Financial Aclivities and the Sla16ment of Cash Flows. Appropriate controls hav8 since been implemented to reduce the risk. Conclusions relating to going concern In auditing the financlal statements, we have rKJnduded that the tTustees' use of tha golng conc8m basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not Identified any material uncertainties relating lo èvents or condillons that. indlvidually or collectively, may cast significant doubt on the charity's ability lo conllnuè as a golng concern for a parlod of al least twelve months from when Ihe financial slalements ar8 aulhortsed for issu8. Our rasponsibilities and the responsibilities of the trustees with respect to going concern are described in Ihe relevant sections of this report. Other Information The other informallon comprfses the infomiation included in the annual report other than the financial statements and our audilorfs report Ihereon. The trustees are responsibl8 for the other information contained within the annual report. Our opinion on the financial slatemenls does not cover the other information and, except to the 8xlent otheNise 8xplicilly staled in our reFJOrt, we do not express any form of assuran￿ conclusion thereon. Our responslbllity is to r6ad the other information 8nd, in doing so, consider whether Ihe other information is materSally inconsistent with the financial statements or our knowlodg6 d)lained in the course of the audit, or othe￿iSe appears to be materially misstated. If we identlfy such material inconsistencies or apparent malerial misslalemenls, we ara required to delermine whether this gives rise to a malerial misslatemenl in the financial slalements themselves. If, based on the work we have performed, we conclude that there is a material misslatemenl of this other information, we are requSr6d lo report that fact. We have nothing to report in Ihis regard. 13- MID ANTRIM ANIMAL SANCTUARY INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE MEMBERS OF MID ANTRIM ANIMAL SANCTUARY Oplnlons on other matters prescrlbed by Ihe Companles Act 2006 In our opinlon, based on the work undertaken in the course of our audit= the information given in the trustees. report for the financial year for which the financial statements are prepared, whioh includes the dlrectors, report prepared for the purposes of company18w, Is consistanl with the financial statements., and the directors, raport included within the trustees, report has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to rèport by exceptlon In the light of thè knowledge and understanding of the charity and ils environment oblained in the course of the audit, we have not identified material misslalements in Ihe directors, r8POrt included within the trustees, report. We have nothing to report, in addition to what Is induded in th8 "Basis for Disclaimer of Opinion., In respect of the following matters in relation to which the Companies Act 2006 8nd the Charitles Act (Northern Ireland) 2008 requlr8S us to report to you if, in our opinion: adequate 8¢¢ounting records have not been kept, or relums adequate for our audlt have not been re￿iVed from branches not visited by us,. or the financlal statements are not In agreement with the awJunllng records and returns; or ¢ertain dlsclosures of trustees, remunaration specified by18w are not made., or w6 have not recelved all the Information and explanations we requir8 for our audil., or the Irusl88s were not entllled lo prepare the financial slalements in accordanc8 With the small companlès r8gSme and take advantage of the small companies, exemptions in preparing the trustees, report and from the requlrement lo prepare a strategic report. Responsibilltles of trusto88 As explained more fully in the slalement of trustees. responslbilities. the Iruslees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of Ihe financial slatemonts and for being satisfied that they give a Irue and falr view, and for such Internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misslatement, whethor due to fraud or 8rror. In preparing th8 financial statpmenls, the trustees are responsible for assessing lh8 charily's ability lo continue as a golng concem, disclosing, as applicable, matlers related to going concern and using the going concern basis of accounting unless the trusteos either intend to liquidate Ihe charilable Company or lo cease opèrations, or have no realist1¢ alternative bul to do so. Audltor's responsibllltles for the audlt of the flnanclal statemenls Our objectives are to obtain reasonable assurance about wh6lher the financial statemenls as a whole are free from malerial misstatement, whether due to fraud or error, and lo issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance but is nol a guarantee that an audit conducled in accordance with ISAS (UK) will always delecl a malerial misslalemenl when it exists. Misstalements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to Influence the economlc decisions of users tak8n on the basls of Ih6so financial statements. The exlenl to which our procedures are c8pable of detecling irregularilies. includlng fraud, is detailed below. As pari of our audit in accordance with ISAS (UK). we exercis8 professional judgement 8nd maintain professional scepticism throughout the audit. We also: Identify and assess the risks of material misstslement of the financial statements, whether due to fraud or error, design and perform audlt procedures responsive to those risk5, and obtain audit evidence that is sufficient and approprlate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than one resuliing from error, as fraud may involve collusion, forgery, intentlonal omissions misrepresentations, or Ihe override of intemal control. Obtain an understanding of internal control relevant to the audit in order to design audlt procedures that are appropriate in the circumstances. but not for the pury)ose of expressing an opinion on the effectiveness of the intern81 control. Evaluate the appropriateness of accounting policles used and Ihe reasonableness of accounting estimat8S and ralaled disdosures made by the trustees. 14- MID ANTRIM ANIMAL SANCTUARY INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF MID ANTRIM ANIMAL SANCTUARY Use of our report Thls roport is made solely to the company's members, as 8 body. in accordance with section 65 of the Charities Acl (Northern Ireland) 2008.. Our audit work has been undertaken so that we mighl slate to the company's members those matters we are required lo state to them in an auditorfs r8POrt and for no other purpose. To thè fullest extent permilled by law, we do not accept or assume responsibility lo anyone other than the company and the company's members as a body, for our audit work, for this report, or for Ihe opinions we have formed. Mrs orri or and on behalf of Corri tutory Audltor) Limlted 29 November 2023 Charterad Ace 828,513 880.892 828,513 931,619 705.910 1.005.300 705,910 1,005,300 50,727 1,709,405 50,727 1,760,132 1.711.210 1,711,210 20 Capltal commltments 2023 2022 At 31 March 2023 the charity had c8Pital commitments as follows: Contracted for but not provided in the financlal statements: Acquisition of property, plant and equipmenl 289,901 21 Related party transacllons R Bates, who is a trustee. provided services lo the value of £470 lo Ihe charity during the year. All transactions were at arms length. -28- MID ANTRIM ANIMAL SANCTUARY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 22 Cash generatad from operatlons 2023 2022 Surplus for the year 48,922 289,468 Adjustments for.. Investment income recognis8d in statement of financial activities Depreclallon and Impairment of tangible fixed ass6ts {373) 38,025 44,838 Movements In working capital.. Decreasel(increasel in stocks (Increase) in dablors (D8creaseyincre8se in credltors 1.300 (13,0581 11.5801 {3,500) 14,502 Cash genarated from operatlons 80,422 338,122 23 Analysls of changes in net funds The charlty had no debt during the year. 24 Movement In Funds Fund At 01104122 Incomlng Resources Resour¢e$ Expended Transfers At 31103123 Restricted Field Development Reserye Unrestricted operational Unrestricted - general 10,000 451,000 300,000 950,210 40.727 50,727 451,000 300,000 958,405 497.765 489.570 1.711,210 538.492 489.570 1.760,132 -29-