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REGISTERED COMPANY NUMBER: 05735159 (England and Wales)
REGISTERED CHARITY NUMBER: 1117113














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2023

for

EDEN ANIMAL RESCUE

EDEN ANIMAL RESCUE

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Statement of Financial Position 6 to 7

Statement of Cash Flows 8

Notes to the Statement of Cash Flows 9

Notes to the Financial Statements 10 to 18

EDEN ANIMAL RESCUE (REGISTERED NUMBER: 05735159)

Report of the Trustees
for the Year Ended 31 March 2023



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 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) (effective 1 January 2019).

Eden Animal Rescue has been caring for animals since 1995.

As well as welfare needs and behavioural work, we also pay veterinary bills for annual vaccinations, neutering, any treatment required and micro-chipping for the dogs and cats. While an animal is with us we provide care, companionship and understanding and do all we can to find it a good home.

OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity objectives are set out in the Memorandum of Association dated 8th November 2006.

1To prevent cruelty to animals and relieve the suffering and distress of all animals in need of care and attention.
2To help neglected or unwanted animals, to arrange for the provision of good homes for them.
3To ensure that the animal is released to an approved home only, to maintain an interest in its welfare and to take
the animal back into the care of the Charity if the owner is unable to care for it in a proper manner.
4 To ensure that such animals are not euthanised other than on the recommendation and advice of a veterinary
surgeon.

Significant activities
To achieve our objectives, we operate our Rescue Centre at Moorlands Head Farm. We believe all animals deserve a chance at finding a home so the charity continues to accept feral cats and dogs with behavioural issues. Many charities will not accept these animals and much time is devoted to our more challenging residents to give them the best chance possible. We remain very proud of our policy in not euthanising animals except after the advice and recommendation of a veterinary surgeon.

Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
In 2022-23 we re-homed 89 cats, 134 kittens under 6 months, 59 dogs and puppies and 17 small furries like rabbits, guinea pigs and ferrets. But at the same time we took in 114 cats and 104 kittens under 6 months, 62 dogs and 12 small furries. They came from diverse backgrounds and with an equally wide range of behaviours and problems to which we had to respond. We continued to make use of Frame, Swift and Partners as our vets and were able to work closely with them to ensure the animals who came to us received the best of care.

FINANCIAL REVIEW
Financial position
The Charity's financial position at the end of the financial period remains sound.

Reserves policy
Our reserve policy was reviewed by the Board of trustees and remained at £300,000. The Reserve Fund's purpose is to ensure the Charity can function for up to one year in an emergency or crisis. This policy was introduced after the Foot & Mouth outbreak in Cumbria. Income essentially dried up at that time and the Charity only just survived.

Trustees will continue to review the reserve policy amount on an annual basis.


EDEN ANIMAL RESCUE (REGISTERED NUMBER: 05735159)

Report of the Trustees
for the Year Ended 31 March 2023


FUTURE PLANS
The Trustees have been able to start the work on the kennel project. New regulations on drainage meant the charity had to satisfy the Environment Agency about the impact on the surrounding area before work could even start. By the middle of November 2022 they able to submit a formal Planning Application to Eden District Council. Sadly this has been delayed by objections on the grounds of noise nuisance and caused extra expense in employing specialists to deal with this. However, despite making some adjustments to the original proposals, some six months they are still awaiting a decisions.

The trustees are working on reviewing the administrative procedures of the Charity.

The Trustees are keen to widen the support of the Charity through increasing membership, volunteering and attracting more people to think about becoming Trustees.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

A revised set of governing documents are to be submitted to the 2023 AGM to reflect developments since 2006 including provision for dealing with governance in the event of any future lockdowns and the increasing use of e-mail.
The Trustees are elected each year at the AGM by the members and the charity is administered and managed by them.
The Trustees meet regularly and are responsible for managing such areas as finance, staffing, risk management and development of the charity. Responsibility for the day to day operation of the rescue centre is delegated to the General Manager with the support of trustees.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05735159 (England and Wales)

Registered Charity number
1117113

Registered office
17-19 Market Street
Kirkby Stephen
Cumbria
CA17 4QS

Trustees
Mrs J Whitfield
C W Cheetham
Mrs F V Flower
R G Holder
D H Simmons
Dr S Albone
Mrs J E Wood (resigned 14/7/22)
D Robinson (appointed 23/2/23)

Independent Examiner
John Andrew FCA
John Andrew Chartered Accountants
17-19 Market Street
KIRKBY STEPHEN
Cumbria
CA17 4QS


EDEN ANIMAL RESCUE (REGISTERED NUMBER: 05735159)

Report of the Trustees
for the Year Ended 31 March 2023


Approved by order of the board of trustees on 13 July 2023 and signed on its behalf by:





C W Cheetham - Trustee

Independent Examiner's Report to the Trustees of
Eden Animal Rescue


Independent examiner's report to the trustees of Eden Animal Rescue ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








John Andrew FCA
The Institute of Chartered Accountants in England and Wales

John Andrew Chartered Accountants
17-19 Market Street
KIRKBY STEPHEN
Cumbria
CA17 4QS

13 July 2023

EDEN ANIMAL RESCUE

Statement of Financial Activities
for the Year Ended 31 March 2023

31/3/23 31/3/22
Unrestricted Restricted Total Total
funds fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 3 990,656 9,325 999,981 179,005

Charitable activities 6
Promoting & Providing Animal Welfare 28,789 - 28,789 28,724

Other trading activities 4 131,543 - 131,543 115,010
Investment income 5 10,011 - 10,011 8,199
Total 1,160,999 9,325 1,170,324 330,938

EXPENDITURE ON
Raising funds 7 17,473 83 17,556 14,329

Charitable activities 8
Promoting & Providing Animal Welfare 304,112 1,992 306,104 252,592
Charity Shop Penrith 29,370 - 29,370 24,632
Total 350,955 2,075 353,030 291,553

NET INCOME 810,044 7,250 817,294 39,385


RECONCILIATION OF FUNDS
Total funds brought forward 1,581,318 - 1,581,318 1,541,933

TOTAL FUNDS CARRIED FORWARD 2,391,362 7,250 2,398,612 1,581,318

EDEN ANIMAL RESCUE (REGISTERED NUMBER: 05735159)

Statement of Financial Position
31 March 2023

31/3/23 31/3/22
Unrestricted Restricted Total Total
funds fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 14 982,466 6,619 989,085 976,570

CURRENT ASSETS
Debtors 15 28,641 - 28,641 19,458
Cash at bank and in hand 1,384,913 631 1,385,544 593,833
1,413,554 631 1,414,185 613,291

CREDITORS
Amounts falling due within one year 16 (4,658 ) - (4,658 ) (8,543 )

NET CURRENT ASSETS 1,408,896 631 1,409,527 604,748

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,391,362

7,250

2,398,612

1,581,318

NET ASSETS 2,391,362 7,250 2,398,612 1,581,318
FUNDS 17
Unrestricted funds 2,391,362 1,581,318
Restricted funds 7,250 -
TOTAL FUNDS 2,398,612 1,581,318

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company 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 charitable company.


EDEN ANIMAL RESCUE (REGISTERED NUMBER: 05735159)

Statement of Financial Position - continued
31 March 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 13 July 2023 and were signed on its behalf by:





C W Cheetham - Trustee





R G Holder - Trustee

EDEN ANIMAL RESCUE

Statement of Cash Flows
for the Year Ended 31 March 2023

31/3/23 31/3/22
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 834,673 65,400
Net cash provided by operating activities 834,673 65,400

Cash flows from investing activities
Purchase of tangible fixed assets (46,639 ) (59,794 )
Interest received 3,677 2,113
Net cash used in investing activities (42,962 ) (57,681 )

Change in cash and cash equivalents in
the reporting period

791,711

7,719
Cash and cash equivalents at the
beginning of the reporting period

593,833

586,114
Cash and cash equivalents at the end of
the reporting period

1,385,544

593,833

EDEN ANIMAL RESCUE

Notes to the Statement of Cash Flows
for the Year Ended 31 March 2023


1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31/3/23 31/3/22
£    £   
Net income for the reporting period (as per the Statement of Financial
Activities)

817,294

39,385
Adjustments for:
Depreciation charges 34,124 36,769
Interest received (3,677 ) (2,113 )
Increase in debtors (9,183 ) (8,602 )
Decrease in creditors (3,885 ) (39 )
Net cash provided by operations 834,673 65,400


2. ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/22 Cash flow At 31/3/23
£    £    £   
Net cash
Cash at bank and in hand 593,833 791,711 1,385,544
593,833 791,711 1,385,544
Total 593,833 791,711 1,385,544

EDEN ANIMAL RESCUE

Notes to the Financial Statements
for the Year Ended 31 March 2023


1. AUDIT EXEMPTION

During 2023 the charity received a single donation of £750,000 this took the gross income over the audit limited. An audit exemption was applied for and granted by the Charities Commission

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Freehold property - 2% on cost
Short leasehold - 20% on cost
Improvements to property - 2% on reducing balance
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 12.5% on reducing balance

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

EDEN ANIMAL RESCUE

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

3. DONATIONS AND LEGACIES
31/3/23 31/3/22
£    £   
Donations 58,555 71,235
Gift aid 680 -
Legacies 904,350 86,770
Grants 7,039 4,667
Membership subscriptions 860 865
Bag packs 251 -
Jenny Whitfield cards 6,333 3,087
Collecting boxes 8,903 4,536
Funeral collections 13,010 7,845
999,981 179,005

Grants received, included in the above, are as follows:

31/3/23 31/3/22
£    £   
Various Incoming unrestricted grants 7,039 4,667

4. OTHER TRADING ACTIVITIES
31/3/23 31/3/22
£    £   
Fundraising events 21,466 11,048
Shop income 96,924 73,321
Sponsorships 7,475 1,115
Social lotteries 5,353 4,365
Commissions received 325 161
Insurance for loss of earnings - 25,000
131,543 115,010


EDEN ANIMAL RESCUE

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


5. INVESTMENT INCOME
31/3/23 31/3/22
£    £   
Rents received 6,334 6,086
Deposit account interest 3,677 2,113
10,011 8,199

6. INCOME FROM CHARITABLE ACTIVITIES
31/3/23 31/3/22
Activity £    £   
Animal fees - dogs Promoting & Providing Animal Welfare 10,720 7,150
Animal fees - cats Promoting & Providing Animal Welfare 9,102 12,550
Animal fees - kittens Promoting & Providing Animal Welfare 7,325 6,260
Animal fees - other Promoting & Providing Animal Welfare 445 110
Merchandise Promoting & Providing Animal Welfare 1,197 2,628
Donated Goods Promoting & Providing Animal Welfare - 26
28,789 28,724

7. RAISING FUNDS

Raising donations and legacies
31/3/23 31/3/22
£    £   
Support costs 17,556 14,329

8. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 9) Totals
£    £    £   
Promoting & Providing Animal Welfare 194,749 111,355 306,104
Charity Shop Penrith - 29,370 29,370
194,749 140,725 335,474


EDEN ANIMAL RESCUE

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


9. SUPPORT COSTS
Governance
Management Finance Shop costs Totals
£    £    £    £    £   
Raising donations and
legacies

17,556

-

-

-

17,556

Promoting & Providing
Animal Welfare

104,350

1,540

-

5,465

111,355

Charity Shop Penrith - - 28,862 508 29,370
121,906 1,540 28,862 5,973 158,281

Activity Basis of allocation
Management Time spent by staff and directors
Finance Time spent by staff and directors
Shop Direct attributable shop expenses
Governance costs Fees attributable to relevant activity

10. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31/3/23 31/3/22
£    £   
Depreciation - owned assets 34,124 36,769
Hire of plant and machinery 4,874 4,294
Other operating leases 16,234 20,664

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.


The trustees undertake administrative duties in their own time. They are not reimbursed for their time or costs.


EDEN ANIMAL RESCUE

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


12. STAFF COSTS
31/3/23 31/3/22
£    £   
Wages and salaries 150,025 115,048
Other pension costs 1,944 1,331
151,969 116,379

The average monthly number of employees during the year was as follows:

31/3/23 31/3/22
Employees 12 9

No employees received emoluments in excess of £60,000.

13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 179,005 - 179,005

Charitable activities
Promoting & Providing Animal Welfare 28,724 - 28,724

Other trading activities 115,010 - 115,010
Investment income 8,199 - 8,199
Total 330,938 - 330,938

EXPENDITURE ON
Raising funds 14,329 - 14,329

Charitable activities
Promoting & Providing Animal Welfare 252,592 - 252,592
Charity Shop Penrith 24,632 - 24,632
Total 291,553 - 291,553

NET INCOME 39,385 - 39,385


RECONCILIATION OF FUNDS
Total funds brought forward 1,541,933 - 1,541,933

TOTAL FUNDS CARRIED FORWARD 1,581,318 - 1,581,318

EDEN ANIMAL RESCUE

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


14. TANGIBLE FIXED ASSETS
Improvements
Freehold Short to Plant and
property leasehold property machinery
£    £    £    £   
COST
At 1 April 2022 629,570 7,795 437,161 65,574
Additions - - 43,342 3,297
At 31 March 2023 629,570 7,795 480,503 68,871
DEPRECIATION
At 1 April 2022 88,137 1,559 49,882 27,749
Charge for year 12,591 1,559 8,744 10,281
At 31 March 2023 100,728 3,118 58,626 38,030
NET BOOK VALUE
At 31 March 2023 528,842 4,677 421,877 30,841
At 31 March 2022 541,433 6,236 387,279 37,825

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 49,234 8,200 863 1,198,397
Additions - - - 46,639
At 31 March 2023 49,234 8,200 863 1,245,036
DEPRECIATION
At 1 April 2022 47,102 6,741 657 221,827
Charge for year 533 365 51 34,124
At 31 March 2023 47,635 7,106 708 255,951
NET BOOK VALUE
At 31 March 2023 1,599 1,094 155 989,085
At 31 March 2022 2,132 1,459 206 976,570


EDEN ANIMAL RESCUE

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Trade debtors 14,385 8,007
VAT 11,131 8,326
Prepayments 3,125 3,125
28,641 19,458

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Trade creditors 1,514 5,457
Other creditors 940 672
Accruals and deferred income 2,204 2,414
4,658 8,543

17. MOVEMENT IN FUNDS
Net
movement At
At 1/4/22 in funds 31/3/23
£    £    £   
Unrestricted funds
General fund 1,281,318 810,044 2,091,362
Trustees Reserve 300,000 - 300,000
1,581,318 810,044 2,391,362
Restricted funds
Fund relating to Restricted Grants - 7,250 7,250

TOTAL FUNDS 1,581,318 817,294 2,398,612

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 1,160,999 (350,955 ) 810,044

Restricted funds
Fund relating to Restricted Grants 9,325 (2,075 ) 7,250

TOTAL FUNDS 1,170,324 (353,030 ) 817,294


EDEN ANIMAL RESCUE

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1/4/21 in funds 31/3/22
£    £    £   
Unrestricted funds
General fund 1,241,933 39,385 1,281,318
Trustees Reserve 300,000 - 300,000
1,541,933 39,385 1,581,318
TOTAL FUNDS 1,541,933 39,385 1,581,318

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 330,938 (291,553 ) 39,385

TOTAL FUNDS 330,938 (291,553 ) 39,385

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/4/21 in funds 31/3/23
£    £    £   
Unrestricted funds
General fund 1,241,933 849,429 2,091,362
Trustees Reserve 300,000 - 300,000
1,541,933 849,429 2,391,362
Restricted funds
Fund relating to Restricted Grants - 7,250 7,250

TOTAL FUNDS 1,541,933 856,679 2,398,612

EDEN ANIMAL RESCUE

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


17. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 1,491,937 (642,508 ) 849,429

Restricted funds
Fund relating to Restricted Grants 9,325 (2,075 ) 7,250

TOTAL FUNDS 1,501,262 (644,583 ) 856,679

Designated Funds
Following the financial risks highlighted by the Covid-19 pandemic the trustees increased the Trustees Reserve to £300,000, to provide a safeguard against sustained loss of donations income and/or unforeseen major items of expenditure.

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.