Charity Registration No. 107276 (Northern Ireland)
## PLAYFORSTRAYS ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
Page **1** of **19**
## 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
Page **2** of **19**
## 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
Page **3** of **19**
## 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:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business.
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.
Page **4** of **19**
## **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
Page **5** of **19**
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:
- A. Examine the accounts under Section 65 of the Charities Act
- B. Follow the procedures laid down in the General Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act
- C. State whether particular matters have come to my attention
## **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.
Page **6** of **19**
DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE
31 January 2024
Page **7** of **19**
## 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|
||-|-|-|-|-|
Page **8** of **19**
_**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|
Page **9** of **19**
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|
Page **10** of **19**
## **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:
- A. Ensuring that the charity keeps accounting records which comply with sections 386 and 387 of the Companies Act 2006
- B. Preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity
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
Page **11** of **19**
## 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:
- Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
- and with* ✓ Accounting Standards;
or Financial Reporting Standards for Smaller Enterprises (FRSSE);
- and with the Charities Act.
## **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**
Page **12** of **19**
|**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.|
Page **13** of **19**
## **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|
Page **14** of **19**
|**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|
|||
Page **15** of **19**
## **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**
**£**|
|---|---|---|---|---|---|---|
Page **16** of **19**
|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**
Page **17** of **19**
|**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**
Page **18** of **19**
## 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|
|||
Page **19** of **19**