THE MAYHEW HOME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

The purpose for which each of the funds is held is as follows:

TheraPaws

Funds raised and applied toward therapeutic dog visits in a range of settings as part of TheraPaws animal-assisted intervention service.

Clinic extension and updates

Trust funding contributing towards the building extension completed in 2016. Funds held reserved for further capital costs relating to the building and clinical equipment.

International projects fund

Monies raised and applied towards veterinary and animal welfare projects overseas.

Ambulance replacement

Monies donated and applied specifically towards the replacement and upkeep of our animal ambulances.

19. SPECIAL TRUST FUNDS

Veterinary e-learning project

Trust funding received and applied towards the creation of video tutorials to be used for the training of veterinary staff.

Kennels refurbishment

Funds raised for the refurbishment of one of our kennel blocks and related exercise areas for dogs, as part of new Oli Juste Wing.

Animal accommodation

Trust funding for improvements to the Cattery.

Shelter fittings

Monies donated specifically for improvements to Kennels and Cattery fittings.

Dog

And Cat Food

Funds raised for the purchase of food for dogs and cats in our care.

20. DESIGNATED FUNDS

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Special trust funds represent the net book value of the land and buildings comprising Mayhew House, Trenmar Gardens, Kensal Green, London NW10 6BJ. As described under “Constitution” on page 27, the charity holds these assets in a trustee capacity. Special trust funds are not applicable for the general purposes of Mayhew and should properly be regarded as a fixed, illiquid asset without which Mayhew’s activities would no longer be tenable.

The purposes for which funds have been set aside are as follows: a) Maintenance fund b) International projects c) Special purposes fund

To cover major capital and maintenance projects for the continued refurbishment and upkeep of both the accommodation and facilities for animals, and staff and volunteer workspaces.

Reserve fund for our projects overseas.

Reserves and contingency fund for special projects including emergency response and relief funds.

THE MAYHEW HOME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

21. TANGIBLE FIXED ASSETS FUND

This fund represents the net book value of the charity’s tangible fixed assets other than those comprising part of restricted or special trust funds. Such assets are essential to the ongoing work of the charity and their net book value should not, therefore, be considered as funds available to meet everyday costs or contingencies.

22. INTANGIBLE FIXED ASSETS FUND

This represents the net book value of the charity’s intangible fixed assets which comprise the charity’s website and its data collection and storage system.

23. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Included within investments above are unrealised losses which constitute the movements listed investments and are as follows: