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REGISTERED COMPANY NUMBER: 04081660 (England and Wales)
REGISTERED CHARITY NUMBER: 1098713












The Society for the Protection and
Re-Homing of Animals Ltd

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 October 2023

The Society for the Protection and
Re-Homing of Animals Ltd

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










Page

Report of the Trustees 1

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6

Notes to the Financial Statements 8

The Society for the Protection and
Re-Homing of Animals Ltd (Registered number: 04081660)

Report of the Trustees
for the Year Ended 31 October 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 October 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).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The principal activity of the company in the year under review was to support charities registered with the Charity Commission which have similar objectives and values with regard to permanently re-homing and maintaining the health of all animals seeking assistance. The company no longer takes in animals for re-homing but maintains its support and advice activities.

The Charity maintains a website for information regarding changes to charities being supported at the time, including information and charity number of the supported charity.

Significant activities
The principal funding source is the sale of donated goods in the charity's shops. Donated electrical items are PAT tested in-house prior to sale.

By using registered recycling agents and having conscientious staff and volunteers, we have decreased our waste to landfill by approximately 95%.

Public benefit
The trustees of the charity have complied with the duty in section 4 of the 2006 Charities Act to have due regard to guidance published by the Charity Commission.

The charity has continued to operate two shops in Minehead and Tiverton, with goods donated by the local community. The trustees still feel it is so important not to encumber local traders through the benefits the charity receives from local council business rate discounts.

Following the above the charity has increased its donations to a new charity, Porthleven Harbour Hedgies Rescue, a new charity giving care, health support and re-homing of hedgehogs.

Donated animal feed and bedding has continued to be donated to re-homing centres and pet owners in financial difficulties.

Our help and guidance to dog owners has extended to dogs rescued from abroad that have survived difficult living conditions and are now living in our local area. We have continued to help dogs rescued and owned locally.

Our method of donating funds to other charities continued to be successful over this period and the trustees are looking forward to supporting further charities in the future.

The charity has maintained staffing levels and increased volunteer levels for this period. The trustees have kept improved levels of protection for staff and volunteers in both shops. We have also continued with our Covid-19 protection screens which are appreciated by our highly valued and dedicated volunteers, staff and customers.

The trustees have also made a commitment to encourage new trustees to join the charity. Our website is being upgraded to encourage and explain the commitment required.

The trustees would like to sincerely thank all donors, volunteers and members of the communities for their continued support throughout this period.


The Society for the Protection and
Re-Homing of Animals Ltd (Registered number: 04081660)

Report of the Trustees
for the Year Ended 31 October 2023


ACHIEVEMENT AND PERFORMANCE
The results for the year and financial position of the company are as shown in the annexed financial statements.

The trustees are satisfied the charity continues to meet its objectives. Regular newsletters and information regarding the charity and its activities can be found on the charities website: www.spra-uk.org.

During the year 99% of the income was derived from sales of donated household goods in the shops which have been generously donated by members of the general public. The charities position on trading new items has been maintained, only donated items being sold. The trustees are grateful to the public for the donated goods and the volunteers who have given their precious time for free to make it possible.

During the year the charity donated £9,800 to similar animal charities (2022 - £3,600).

Donations in the year decreased from £182 in 2022 to £124 in 2023. The trustees are very grateful to the donees.

FINANCIAL REVIEW
Reserves policy
The net resources expended for the year amounted to £4,416 (2022 - £1,411), all of which was attributable to general reserves, which now stands at £15,496.

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.

Organisational structure
The trustees meet four times per year when major decisions concerning the charity are made including changes to the charities operational direction and procedural changes, donations to other charities and commitment to expenditure other than the normal operational expenses.

The day to day running of the charity is delegated by the trustees to Mr S Ford. The Minehead shop is run wholly by the volunteers with daily guidance of the trustee, Mrs D Darell, with the assistance of Mr S Ford.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
04081660 (England and Wales)

Registered Charity number
1098713

Registered office
2 Blenheim Road
Minehead
Somerset
TA24 5PY


The Society for the Protection and
Re-Homing of Animals Ltd (Registered number: 04081660)

Report of the Trustees
for the Year Ended 31 October 2023


Trustees
Mrs V M Goodman
Mrs F M Ford
Mrs H Miller
Mrs D Darrell

Appointment of Trustees
All new trustees are appointed, inducted and trained by the existing trustees.

Company Secretary
Mrs F M Ford

Independent Examiner
R T Marke & Co Ltd
Chartered Accountants
69 High Street
Bideford
Devon
EX39 2AT

Bankers
National Westminster Bank plc
41 High Street
Barnstaple
Devon
EX31 1DA

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 5 March 2024 and signed on its behalf by:





Mrs F M Ford - Trustee

Independent Examiner's Report to the Trustees of
The Society for the Protection and
Re-Homing of Animals Ltd


Independent examiner's report to the trustees of The Society for the Protection and Re-Homing of Animals Ltd ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 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
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.








David Sims BSc FCA

R T Marke & Co Ltd
Chartered Accountants
69 High Street
Bideford
Devon
EX39 2AT

12 March 2024

The Society for the Protection and
Re-Homing of Animals Ltd

Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
for the Year Ended 31 October 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 3 124 182

Charitable activities 4
General 75,897 75,627
Total 76,021 75,809

EXPENDITURE ON
Charitable activities
General 80,437 77,220

NET INCOME/(EXPENDITURE) (4,416 ) (1,411 )


RECONCILIATION OF FUNDS
Total funds brought forward 19,912 21,323

TOTAL FUNDS CARRIED FORWARD 15,496 19,912

CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.

The Society for the Protection and
Re-Homing of Animals Ltd (Registered number: 04081660)

Balance Sheet
31 October 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 10 997 5,023

CURRENT ASSETS
Debtors 11 2,083 3,652
Cash at bank and in hand 14,921 22,021
17,004 25,673

CREDITORS
Amounts falling due within one year 12 (2,505 ) (5,206 )

NET CURRENT ASSETS 14,499 20,467

TOTAL ASSETS LESS CURRENT
LIABILITIES

15,496

25,490

CREDITORS
Amounts falling due after more than one year 13 - (5,578 )

NET ASSETS 15,496 19,912
FUNDS 15
Unrestricted funds 15,496 19,912
TOTAL FUNDS 15,496 19,912

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


The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.


The Society for the Protection and
Re-Homing of Animals Ltd (Registered number: 04081660)

Balance Sheet - continued
31 October 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 5 March 2024 and were signed on its behalf by:





Mrs F M Ford - Trustee





Mrs D Darrell - Trustee

The Society for the Protection and
Re-Homing of Animals Ltd

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


1. STATUTORY INFORMATION

The Society for the Protection and Re-Homing of Animals Ltd is a private company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found on the Report of the Trustees.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The principal accounting policies adopted in the preparation of the financial statements are set out below and remain unchanged from the previous period, and also have been consistently applied within the same accounts.

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.

Grants in respect of capital expenditure are treated as deferred income and are credited to the profit and loss account over the estimated useful life of the assets to which they relate.

Grants of a revenue nature are credited to the profit and loss account in the same period as the related expenditure.

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.

Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating staff costs by the time spent and other costs by their usage.

Governance costs
Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.


Plant and machinery - 20% straight line

The Society for the Protection and
Re-Homing of Animals Ltd

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


2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Fixtures and fittings - 20% straight line
Motor vehicles - 12.5% straight line and Over period of the lease
Computer equipment - 33% straight line and 20% straight line

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

Fund accounting
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

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

Hire purchase and leasing commitments
Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have been passed to the charity, are capitalised in the balance sheet as tangible fixed assets and are depreciated over their useful lives. The capital elements of future obligations under the leases are included as liabilities in the balances sheet. The interest element of the rental obligation is charged to the statement of financial activities over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Assets held under hire purchase agreements are capitalised as tangible fixed assets and are depreciated over their useful lives. The capital element of future finance payments are included within creditors. Finance charges are allocated to accounting periods over the length of the contract.

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.

Going concern
Having regard to the charity's anticipated future revenues and costs including repayment of debt where appropriate, together with the expected availability of working capital, the trustees consider that it is appropriate to prepare the financial statements on the going concern basis.


The Society for the Protection and
Re-Homing of Animals Ltd

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


3. DONATIONS AND LEGACIES
2023 2022
£    £   
Donations and collection boxes 124 182

4. INCOME FROM CHARITABLE ACTIVITIES
2023 2022
Activity £    £   
Shop sales General 75,249 74,484
Income from recycling non
saleable items


General

648

1,143
75,897 75,627

5. NET INCOME/(EXPENDITURE)

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

2023 2022
£    £   
Depreciation - owned assets 661 948
Depreciation - assets on hire purchase contracts and finance leases 3,365 4,489
Independent Examiner's fees 1,650 1,500

6. TRUSTEES' REMUNERATION AND BENEFITS

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


Trustees' expenses

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


7. STAFF COSTS

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

2023 2022
Charitable activities 2 2

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


The Society for the Protection and
Re-Homing of Animals Ltd

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


8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 182

Charitable activities
General 75,627
Total 75,809

EXPENDITURE ON
Charitable activities
General 77,220

NET INCOME/(EXPENDITURE) (1,411 )


RECONCILIATION OF FUNDS
Total funds brought forward 21,323

TOTAL FUNDS CARRIED FORWARD 19,912

9. TAXATION

The charity is exempt from corporation tax on its charitable activities. No liability to corporation tax arose in the charity for the year ended 31 October 2023 nor for the year ended 31 October 2022.

10. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 November 2022 and
31 October 2023

5,307

16,056

22,443

7,320

51,126

DEPRECIATION
At 1 November 2022 5,263 14,442 19,078 7,320 46,103
Charge for year 21 640 3,365 - 4,026
At 31 October 2023 5,284 15,082 22,443 7,320 50,129
NET BOOK VALUE
At 31 October 2023 23 974 - - 997
At 31 October 2022 44 1,614 3,365 - 5,023

The Society for the Protection and
Re-Homing of Animals Ltd

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


11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 416 873
VAT - 29
Prepayments and accrued income 1,667 2,750
2,083 3,652

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Finance leases (see note 14) - 3,212
Social security and other taxes 368 345
VAT 562 -
Other creditors - 149
Accrued expenses 1,575 1,500
2,505 5,206

13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Finance leases (see note 14) - 5,578

14. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Finance leases
2023 2022
£    £   
Net obligations repayable:
Within one year - 3,212
Between one and five years - 5,578
- 8,790
Non-cancellable operating leases
2023 2022
£    £   
Within one year 16,500 16,500
Between one and five years 31,875 43,500
In more than five years - 4,875
48,375 64,875

The Society for the Protection and
Re-Homing of Animals Ltd

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


15. MOVEMENT IN FUNDS
Net
At movement At
1.11.22 in funds 31.10.23
£    £    £   
Unrestricted funds
General fund 19,912 (4,416 ) 15,496

TOTAL FUNDS 19,912 (4,416 ) 15,496

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 76,021 (80,437 ) (4,416 )

TOTAL FUNDS 76,021 (80,437 ) (4,416 )


Comparatives for movement in funds

Net
At movement At
1.11.21 in funds 31.10.22
£    £    £   
Unrestricted funds
General fund 21,323 (1,411 ) 19,912

TOTAL FUNDS 21,323 (1,411 ) 19,912

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 75,809 (77,220 ) (1,411 )

TOTAL FUNDS 75,809 (77,220 ) (1,411 )

General funds are donations and other incoming resources receivable or generated for the objects of the charity without further specific purpose and which the charity may use for its purpose at its discretion.

The Society for the Protection and
Re-Homing of Animals Ltd

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


16. RELATED PARTY DISCLOSURES

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

17. MEMBERS' LIABILITY

The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.