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2023-03-31-accounts

Charity Registration No. 107276 (Northern Ireland)

PLAYFORSTRAYS ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

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PLAYFORSTRAYS

ANNUAL REPORT AND UNAUDITED ACCOUNTS

Contents CHARITY INFORMATION ..................................................................................................................... 3 DIRECTOR'S REPORT ........................................................................................................................... 4 INDEPENDENT EXAMINER’S REPORT .................................................................................................. 6 STATEMENT OF FINANCIAL ACTIVITIES ............................................................................................... 8 BALANCE SHEET ................................................................................................................................ 10 NOTES TO THE ACCOUNTS ................................................................................................................ 12 DETAILED PROFIT AND LOSS ACCOUNT ............................................................................................ 19

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PLAYFORSTRAYS CHARITY INFORMATION FOR THE YEAR ENDED 31 MARCH 2023

Director David Foster Charity Number 107276 (Northern Ireland) Accountants DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE

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PLAYFORSTRAYS (CHARITY NO: 107276 NORTHERN IRELAND) DIRECTOR'S REPORT

The trustees present their report and accounts for the year ended 31 March 2023.

Trustees

David Foster (Chairman) Andrea Foster (Honorary Treasurer) Karen Smith (Honorary Secretary)

All officers held office during the whole of the period.

Statement of members’ responsibilities

The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31[st] March 2023. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the profit or loss of the company for that period. In preparing these accounts, the director is required to:

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

OBJECTIVES AND ACTIVITIES Objectives

PlayforStrays has been established to:

  1. Promote and encourage animal welfare, kindness and support by assisting other animal charitable projects for the relief of animals which are in distress, suffering or in need of sanctuary or veterinary treatment and ancillary care to the foregoing and support any such charitable project in area of benefit.

  2. Educate the public on the proper care of animals, their welfare and about the prevention of cruelty to animals to include by not limited to empathy, compassion and cultural differences of the same, especially those that are stray, abandoned or within rescue environs.

  3. Promote and instil humane behaviour towards animals, their well-being and protection by assisting n the provision of support to animals owned by people who are in need, homeless, vulnerably housed and other vulnerable groups based on their social and economic standing.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes and unincorporated company.

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REFERENENCE AND ADMINISTRATIVE DETAILS

Registered Company Number

Not applicable; unincorporated charity set up on 02[nd] April 2019.

Registered Charity Number

107276

Registered Office

42 Caulside Park, Antrim BT41 2DR

Trustees

David Foster (Chairman) Appointed 02/04/2019 Andrea Foster (Honorary Treasurer) Appointed 02/04/2019 Karen Smith (Honorary Secretary) Appointed 02/04/2019

Company secretary

Karen Smith

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

DJB Accounting Ltd 34 Knockmoyle Drive Antrim BT41 1HE

Signed on behalf of the trustees

............................................................................ David Foster Trustee Approved by the board on: 31 January 2024

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PLAYFORSTRAYS INDEPENDENT EXAMINER’S REPORT

Independent examiner’s report to the director of PlayforStrays on the preparation of the unaudited statutory accounts for the year ended 31 March 2023.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PlayforStrays for the year ended 31 March 2023 as set out on pages 8 – 12 from the charity’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of PlayforStrays, as a body, in accordance with the terms of our engagement letter dated 1 October 2022.

Having satisfied myself that the charity is not subject to audit and is eligible for an independent examination, it is my responsibility to:

Basis of the independent examiner’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 the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The 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 an unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe that:

  1. The accounting records were not kept in accordance with section 386 of the Companies Act 2006

  2. That the accounts do not accord with those accounting records

  3. That the accounting records do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland

  4. That there is further information needed for a proper understanding of the accounts to be reached

Independent examiner’s statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

It is your duty to ensure that PlayforStrays has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PlayforStrays. You consider that PlayforStrays is exempt from the statutory audit requirement for the year.

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DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE

31 January 2024

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PLAYFORSTRAYS STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Section A Statement of financial activities Statement of financial activities Statement of financial activities Statement of financial activities Statement of financial activities
Recommended
categories by
activity
Details of
own
analysis
Note
Incoming resources (Note
3)
Incoming
resources from
generated funds
Voluntary income
3
Activities for
generating funds
Investment income
Incoming
resources from
charitable
activities
Other incoming
resources
Total incoming resources
Resources expended
(Notes 4-8)
Costs of
Generating
Funds
Costs of generating
voluntary income
3
Fundraising trading
costs
Investment
management costs
Charitable
activities
4
Governance
costs
4
Other resources
expended
Total resources expended
Net incoming/(outgoing)
resources before transfers
Gross transfers between
funds		 Unrestrict
ed funds
£
F01		 Restrict
ed
income
funds
£
F02		 Endowm
ent funds
£
F03		 Total this
year
£
F04		 Total last
year
£
F05
- - - - -
19,911
-		 - 19,911
18,862
- - - - -
- - - - -
- - - - -
-
-
-
-
-
19,911
-
-
19,911
18,862
- - - - -
3,889
-		 - 3,889
1,905
- - - - -
- - - - -
8,272
-		 - 8,272
2,478
4,142
-		 - 4,142
3,817
-
-
-
-
-
16,303 -
-
16,303		 8,200
3,608 - - 3,608 10,662
- - - - -

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Net incoming/(outgoing) resources before other recognised gains/(losses) Other recognised gains/(losses) Gains and losses on revaluation of fixed assets for the charity’s own use Gains and losses on investment assets

Net movement in funds Total funds brought forward Total funds carried forward

3,608 - - 3,608 10,662

- - - - -
- - - - -
3,608 - - 3,608 10,662
10,662 - - 10,662
14,270 - - 14,270 10,662

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AS AT 31 MARCH 2023

PLAYFORSTRAYS BALANCE SHEET

Section B Balance sheet Balance sheet Balance sheet
Note
Fixed assets
Tangible assets
(Note 8)
8
Investments
Total fixed assets
Current assets
Stock and work in
progress
Debtors
(Note 9)
(Short term)
investments
Cash at bank and in
hand
Total current assets
Creditors: amounts
falling due within
one year
(Note 10)
10
Net current
assets/(liabilities)
Total assets less
current liabilities
Creditors: amounts
falling due after one
year (Note
10)
Provisions for
liabilities and
charges
Net assets		 Unrestricted
funds
Restricted
income
funds
Endowment
funds
£
£
£
F01
F02
F03		 Total
this
year
Total last
year
£
£
F04
F05
10,011 - - 10,011 2,067
- - - - -
- - - - -
10,011 - - 10,011
2,067
- - - - -
- - - - -
- - - - -
4,459 - - 4,459 8,745
4,459 - - 4,459 8,745
200 - - 200 150
4,259 - - 4,259 8,595
14,270 - - 14,270 10,662
- - - - -
- - - - -
14,270 - - 14,270 10,662

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Funds of the Charity

----- Start of picture text -----
Unrestricted funds 14,270 14,270 10,662
- - -
Restricted income
funds - - -
Endowment funds - - -
Total funds 14,270 - - 14,270 10,662
Date of
Signature
approval
David Foster 31/01/2024
----- End of picture text -----

The charity is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The Trustees acknowledge their responsibilities for:

The financial statements were approved by the Board of Trustees and authorised for issue on 31 January 2023 and were signed on its behalf by

David Foster Director

Charity Registration No. 107276

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PLAYFORSTRAYS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023

Overview of PlayforStrays

PlayforStrays is a unincorporated charity, registered in Northern Ireland, registration number 107276.

PlayforStrays is an unincorporated association not registered with either Companies House or HMRC, nor is it required to be.

PlayforStrays is registered with the Charity Commission Northern Ireland with charity number 107276.

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

or Financial Reporting Standards for Smaller Enterprises (FRSSE);

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years.

Note 2 Accounting policies

INCOMING RESOURCES

Recognition of These are included in the Statement of Financial Activities (SoFA) when: incoming

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resources • 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.
Incoming resources Where incoming resources have related expenditure (as with fundraising
with related or contract income) the incoming resources and related expenditure are
expenditure reported gross in the SoFA.
Grants and donations
Grants and donations are only included in the SoFA when the charity has
unconditional entitlement to the resources.
Tax reclaims on Incoming resources from tax reclaims are included in the SoFA at the
donations and gifts same time as the gift to which they relate.
Contractual income This is only included in the SoFA once the related goods or services have
and performance been delivered.
related grants
Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to
the charity or the amount actually realised.
Gifts in kind for sale or distribution are included in the accounts as gifts
only when sold or distributed by the charity.
Gifts in kind for use by the charity are included in the SoFA as incoming
resources when receivable.
Donated services and
These are only included in incoming resources (with an equivalent
facilities amount in resources expended) where the benefit to the charity is
reasonably quantifiable, measurable and material_._The value placed on
these resources is the estimated value to the charity of the service or
facility received.
Volunteer help The value of any voluntary help received is not included in the accounts
but is described in the trustees’ annual report.
Investment income This is included in the accounts when receivable.
Investment gains and
This includes any gain or loss on the sale of investments and any gain or
losses loss resulting from revaluing investments to market value at the end of
the year.
EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised as soon as there is a legal or constructive
obligation committing the charity to pay out resources.
Governance costs Include costs of the preparation and examination of statutory accounts,
the costs of trustee meetings and cost of any legal advice to trustees on
governance or constitutional matters.
Grants with Where the charity gives a grant with conditions for its payment being a
performance specific level of service or output to be provided, such grants are only
conditions recognised in the SoFA once the recipient of the grant has provided the
specified service or output.
Grants payable These are only recognised in the accounts when a commitment has been
without performance made and there are no conditions to be met relating to the grant which
conditions remain in the control of the charity.
Support Costs Support costs include central functions and have been allocated to
activity cost categories on a basis consistent with the use of resources,
eg allocating property costs by floor areas, or per capita, staff costs by
the time spent and other costs by their usage.
ASSETS
Tangible fixed assets
These are capitalised if they can be used for more than one year, and
for use by charity cost at least £500. They are valued at cost or a reasonable value on
receipt.

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Investments

Stocks and work in progress

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.

These are valued at the lower of cost or market value.

Note 3 Analysis of incoming resources

Voluntary income
Activities for
generating funds		 Analysis This year Last year
£
£		 This year Last year
£
£
Donations from members of the public 19,911 18,862
- -
Total 19,911 18,862
Costs of raising donations 3,889 1,905
- -
Total 3,889 1,905

Note 4 Analysis of resources expended

Note 4 Analysis of resources expended
Costs of
generating
voluntary
income
Fundraising
trading costs
Investment
management
costs
Charitable
activities		 Analysis This year
£		 Last year
£
- -
Total - -
- -
Total - -
- -
Total - -
Insurance 4,227 647
Other charitable expenses 4,045 1,831
Total 8,272 2,478

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Governance
costs		 Legal & professional costs 4,142 3,817
Total 4,142 3,817

Note 5 Support Costs

Support cost
type		 Fundraising
activity
£		 Charitable
Activity
£		 Governance
Activity
£		 Total Cost
£
Fundraising
costs		 3,889 - - 3,889
Insurance - 4,227 - 4,227
Other support
costs		 - 4,045 - 4,045
Legal &
professional		 - - 4,142 4,142
- - - -
Total 3,889 8,272 4,142 16,303

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Number of trustees who were paid expenses

Nature of the expenses

Total amount paid

6.2 Fees for examination or audit of the accounts

Independent examiner’s or auditors' fees for reporting on the accounts

Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor

This year Last year
0 0
0 0
£0 £0
This year
£		 Last year
£
200 150

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Note 7 Paid employees

7.1 Staff Costs

This year Last year £ £ - - - - - - Total staff costs - - This year Last year Number Number Fundraising - - Charitable Activities - - Governance - - Other - - Total - -

Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs

employees in the year The parts of the charity in which the employees work

7.3 Defined contribution pension scheme

Brief details of the scheme

N/A

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

This year Last year
£ £
0 0
0 0
0 0

Note 8 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

8.1 Cost or valuation

Freehold
land &
buildings
£		 Other
land &
buildings
£		 Plant,
machinery
and motor
vehicles
£		 Fixtures,
fittings
and
equipment
£		 Payments
on account
and assets
under
construction
£		 Total
£

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Balance
brought
forward
Additions
Revaluations
Disposals
Transfers *
Balance carried
forward		 - - 2,717 - -
2,717
- - 5,378 6,120 -
11,498
- - - - -
-
- - - - -
-
- - - - -
-
- - 8,095 6,120 -
14,215

8.2 Accumulated depreciation and impairment provisions

8.2 Accumulated depreciation and impairment provisions 8.2 Accumulated depreciation and impairment provisions 8.2 Accumulated depreciation and impairment provisions 8.2 Accumulated depreciation and impairment provisions 8.2 Accumulated depreciation and impairment provisions 8.2 Accumulated depreciation and impairment provisions 8.2 Accumulated depreciation and impairment provisions
Basis
SL
SL
SL
SL
SL
Rate
4years
4years
Balance
brought
forward
-
-
650
-
-
650
Depreciation
charge for year
-
-
2,024
1,530
-
3,554
Impairment
provisions
-
-
-
-
-
-
Revaluations
-
-
-
-
-
-
Disposals
-
-
-
-
-
-
Transfers
-
-
-
-
-
-
Balance carried
forward
-
-
2,674
1,530
-
4,204
8.3 Net book value*
Brought
forward
-
-
2,067
-
-
2,067
Carried forward
-
-
5,421
4,590
-
10,011
- - 2,067 - -
2,067
- - 5,421 4,590 -
10,011

8.4 Revaluation

Note 9 Debtors and prepayments

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Analysis of debtors
Trade debtors
Amounts due from subsidiary and
associated undertakings
Other debtors
Prepayments and accrued income
Total		 Amounts falling
due within one
year		 Amounts falling
due within one
year		 Amounts falling
due after more
than one year		 Amounts falling
due after more
than one year
This
year
£		 Last
year
£		 This
year
£		 Last
year
£
- - - -
- - - -
- - - -
- - - -
- - - -

Note 10 Creditors and accruals

10.1 Analysis of creditors

Loans and overdrafts
Trade creditors
Amounts due to subsidiary and
associated undertakings
Other creditors
Accruals and deferred income
Total		 Amounts falling
due within one
year		 Amounts falling
due within one
year		 Amounts falling
due after more
than one year		 Amounts falling
due after more
than one year
This
year
£		 Last
year
£		 This
year
£		 Last
year
£
- - - -
- - - -
- - - -
- - - -
200 150 - -
200 150 - -

10.2 Security over assets

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PLAYFORSTRAYS DETAILED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023

This schedule does not form part of the statutory accounts.

Donations and legacies
Cost of Sales
Purchases
Other direct costs
Gross loss
Administrative expenses
Staff training and welfare
Travel and subsistence
Motor expenses
Telephone and fax
Stationery and printing
Insurance
Repairs and maintenance
Depreciation
Donations
Accountancy fees
Advertising and PR
Other legal and professional
Surplus of income over expenditure
Profit on ordinary activities before
taxation		 2023
2022
£
£
19,911
18,862
1,649
1,132
569
773
2,218
1,905
17,693
16,957
-
515
-
702
2,243
1,890
416
597
-
584
4,227
647
75
-
3,554
650
1,671
-
200
150
1,699
301
-
259
14,085
6,295
3,608
10,662

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