2021-12-31-accounts - Saluki Welfare Fund

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CH.4RfTr REGiSMTION WLIMBER.. 1013212 Saluki Welfare Fund Unaudited Financial Statements for the vear ended 31 December 2021

Salukt Welf2r£ Fund Legal and Administrati%e InforniatiOII Year Ended 31 December 2021 Registered charity llame Saluki Welfare Fund Charity registrntifyn number 101)?l? Principal office 4 Laender Il""a)' Precsall PoulEon-le-Fylde lanc&shiTe Tbe Trustees Helena Ela%%¥ood Debs Steele Kathj Webb DaTr'id Hartley Honornry Officers Helena Ha)wocKI (Chairman) David Hartley (Vice Chairman) Debs Steele (.4cring Secre¥arv} Kath! ."cbb ITreasurer} Cotnmittee Annctte Schafer Elaine Sthnmore (C(popied} Rod Si¢ele {Co-OPted) Jndependent Exatt]iner Kodam AccountsllTS Ltd Charteted Accountani 176 Blackamoor tan Maidenhe SL£) 8RT

Saluki Welfare Fund Tntstees, .4Dllual Report Year Ended 31 December 2021 Contents Trustees, Report Ind¢pelldent Examinevs Report Statcment uf Financial A¢li*ilies StateEn¢nt of Financial Position Noies to The Financial Statcmcnts 6-11

Salllki Welfare FuDd Trustees, Report Year Ended 31 December 2021 The trustees preseni their report and fll)ancial stsiemerEts forthe year ended J l December 2021. The futhncial statements have been prepared in accordance ivith thc accounting policses set out in notc I to th¢ tinanclal ststetnents and compl!- iiith thc charitiHs gO¢ing documenL the Coinpanies ALt ?006 and-'Accounting and ReportinTh M. Chartties.. Statement of Recommended Practice applicable to charities PTepaTing their accounts in accordance ii'ith the Financial Repotting Stsndard applictble in the LIK and Republic of Ireland (FRS 10?)-" (as amended for accounting pert(xEs eoinmeneing from l JanuaTh' 2016) Objectives alld aelivities The a550ciatiOEt is established for the relief of the Saluk-i Breed of Dog from sufferinTr injury or Ma[trlme[. In particular the associauon makes provision for the accommodation of unwanted or homeless Salukis until suithle pern]an¢nt homes caTr be found. The association is also involved in the encouraoement of responsible oMmh1P And the discourage¥nent of irresponsible breedin? of Salukis. Most responsibl!- bred Salukis are reuistered ivith thc Kcnnel Club and each year amund 140 puppies are bred: mosi of i14)ich are booked ta a suitsble home before birth. Saluki Welf'dre is the s&fety net for those Salukis in trouble and IiTre all rescue orwisations depends on help for mainiailliog, fostering and rehoming utttucky or mi5trcated hounds. Public Benefrt The trnstees hae paid due regard to guidancc issued by the Charity Commission tn deciding what activities the charity should undertake. Achievements and perforniance Th¢ as50ciaTion has contRnued to providc a safcty net for Sahthis tequiriuo rehoTnTng: including ones prcviously IJUrEd OF kbused. Fin*n¢ial revie A surplus of F8.045 (2020= £?,940) in tecorded in the financial statements. Durin(J thc allOal lo¢kdoi&n there has becn a demknd for doos for rehorllinu Thilst all usual veltit)o criieria baTrc bccn adh¢red to: Ihe charttv has received generous donaiions from the recipients of the salukis placed in the. )ear and more dooJ than usual haie been placed. As a resuli donation income inoreased a7n. Operdiion costs remain irÉ line iiith the PriOT year. Costs remain under constant revicw and eontrol. ho..ever as seen Tll the rewjll ther¢ is an unknow historical creditor and debtor ba13nce that ha5 been TÉlien off in the }'ear.

Satuki Welfare Fund Trustees, Report Year Ended 31 December 2021 The chartty cotttinucs to review. the possibilits- of re-investing capital to achievc higher returns bu¢ given the level of fullds avafftlable for inve>]en options are litnited. This review is OT]goino Risk Management The tstets has assessed the major risks to which the charit%, is extM)sed: and are satisfJ¢d that svstems are in place to mitigate exposure io the major risks. Structure, 4¥overnnee m2v4uement The Charitv is con>lituled under a Declaration of Trust first dated ?310ii1992 and Subsequently 8JJ)ended on l 112J1997. 2510J12001. Oi10312006. 05l0ifoi i {.hen charitable staths Mas obtained) d, more re¢¢rtlJ". 2711012018. Thcre are four Trnstees of the chdrits-. Trdining in respeei of the respoftsibilstics of Trustees are provided int¢rnallJ as quIred. The rKJlie>" and oen¢ra] management of the affairs of the 85soc&alion sha]1 b¢ directed b%. executive committee, election it beino for vears. The ¢ommittee comprises the Chairman, Vice Chairman. SecretaTr and Treasurci toeether with the Southcrn Wardell and the Northern W8rden as appoiTtted fro tlme to time by the Saluki Welfare committee and 4 meinberi {ai least ? of ilhich "111 be mcmbers of ihe Salukt Gazelle Hound Club or tbe Northem SaluL"i Club). The trLlStees' report m.as appTO%"¢d bv the Board of TTU5tees. The trusiees annual report li.as approi'ed on .......... and ed on behalf of the knard of trustees Trustee= Helena VW(KKI

Saiuki Wtlfare Fund IndepeBdent Exasniners, Report To the Trustees of Saluki Welfare Fulld I report to the u$l¢e$ on m) exa¥nination ofthe financial ¥tatements of Saluki Welfare Fund (the ch8ritv) forthe year ended J l Deeember 2021. Responsibilities and b*515 of report As the triislees of the ch11%. (and also its direLlots for the purpo5¢5 of 051panI, Itiiv} vou are responsible for the prepardtion of th¢ faD(l¢ll 5tstements in accordatlce ii'"ith the requ1Ments of the LoTnpanies Aet 2006 (the ?006 Act). Having s&tisfied mjself that the financial sthtements of th¢ charity are not required to be audited under Pall 16 of ihe ?006 A¢t and dre eli£ibRe for independent examination. I report in respect of m), examination of the ¢harity s finaocial statem¢Dts carried out under seciion 145 of the Charitics Act ?01 l (tkn¢ ?0 I l Ad). In eaTrYino out examination I have follo.ed all the applicable Dircctions given bi, the Charity Commissxon under section 145(i)(bl of the 2011 Act. Independent examiner's ststement I ha¥e conipleied mv examination. I confinn that no mattcES hav¢ come to my attention in onneLtion H'ith the exaD]ination giving tne cause to belicvc that in anN' Tnat¢rial respecL accounting records There not kept in re5peci of the charity as required b). section i86 ofthe IM)6 Aci; 01 2 the finan¢ial statements do not accord with those records: or 3 ihe financial statements do noi eompl), with the accouniinLT requirements of section 396 of the 2006 Aci othcr than anj r¢quiremeni that accounts give a tnje and fair whkch 15 not a matter considered as part of an indcpcnd¢nt e¥amination= or 4 the t-u]&n¢ial statements have not bccn pr¢pared in accordance with thc method5 and principl¢s ot.the Statement of Recommcndcd PractÉce for accoulltino and rertIn0 bv chartties applicable to charities preparino Èheir accounts in a¢c4)rdan¢e '1th the Flnancial Reporttng Standard appli¢able in the UK and Republic ofireland (FRS 102). I ha¢ eoncerns and bave come across no other matters in connection with th¢ examinaiion to whictl attention should be draThn in this report in oThJer to enable a proper understsnding of the financial statements to be reach James Wetherall ACA Clrtered Accountsllt 176 BlÉiLLamoor Lane Maidenhead Berk"shire stfi 8RT

Saluki Welfare Fund Statezllent of Financial .4etivitfftes Year Ended 31 December 2021 Ye8r tnded 31.12.21 Year endeil 31.12.20 Unre5triet¢d FuDds Totsl Funds Total Funds ote Jncome and Endowments DonatiQJ15 and Letr<icies Orhcr I'radkno ACti.1t1es InvestTncnt Income 20.942 20.94? 15.681 1.30) 80? Total Income 26.194 26.194 ExpendAlure F..xpenditure on Raising Fund5'. ct5 of Other TradÈno Activities Expenditure on Charitable Artivities 89 2.2)9 14,5)4 l i.770 Total Expettditllre 18.149 18.149 16.813 Tr4et Rncome Det movement in funds 8,045 8,04) 2940 Reeollciliation of fund$ Total funds broughi forward 1 ?4,966 124,966 119.767 Total funds carried forn.ard lJi,J90 124.966 The statement of tinancial aclii'itie5 includ¢5 all gains and losses rgniSed in the vear. All income and expcnditUFe daive fro contTnuing actÉViiTe5. The Slatement of financistl activities also compiles with the reqUIrem¢ts for an income and expcEKliture account ut7der the Compallies Aa ?006.

Saluki Welfare Fund Statement of Financial Position Year Ended 31 December 2021 YeAr ended 31.12.21 Year ended 3J.12.20 Note Current assets Debtor Caskn ai bank and in hand 14 1.95? 1 ?.).894 12i,846 l)i.640 135.640 Creditors: amouDts f*Uing dlle Ivitbin one )'ear 15 250 880 Net eurrent &8sets 135J90 1?4.966 Total assets less current liabilities 135.390 1 ?4,966 Net #ets 135.390 124.966 Fund5 of the charity Unrestricted funds 135.390 124,966 Total eh8rity funds 16 135J90 124.966 The compan%. is entitled to the exempiion from th¢ audit requirement contsined in section 477 of the Companies Act 2006, for the year endcd i l December ?0? l. The directors acknowldge thrsr responsibilKties for complSTittg with the requiTements of the Companies Act 2006 The members have no£ required the cott5Pallyto obtaAn an audit of Èts financial statements for th¢ year question accordanee Trith secrion 476. These financial statemerEts hai'e bccn prepared in accordance with the provisions applicable to companies subj¢cl 10 the small eompanies regime. "rhe financial staEeEncnts were approved b!. the Tnee5 on ...... Trustee: Flelen blaNTr¥'ood

Saluki Welfare Fuud Notes to the Fin2ncial Ststemellts Year F.nded 31 Deeember 2021 l. Gene Inforumtion -the chariiv i5 a public benefil entity and a registered charitv in En4land a*d Wales and is unincorporated. The address of the principal office is 4 Lavender Wav. PreesaIL Poulton-le-Fi,Ide, LanknaihiTe, FY6 OFB. 2. Statement nfcompliance The financial statements hai'e been prepared in aceordance with the Companies Act 2006 and 'A¢iountino and Reportin(t bs. Charities- Statetoent of Re¢omn7ended PctICe applicable to charities preparinTr their aL¢ounts in accordance i&ith the Financial Reporting St2Rdard appli¢able in the LIK and Republic of Ireland (FRS I O?) (effecttN'e l January. ?019)".Thc chatllli, 15 a Public Benefit Entiry as defined bj. FRS 102. The charity has taken advantLne of the pr,S1onS in the SORP for chttleS applving FRS 10? Update Bulletin I not to prere a Ststement of Cash FI0s. The fJiiaDLial statements are prepared in sterlinu hICh is the functional currency of the ¢harity'. Monetary aniounts in these financial statements are rounded to this n¢aTest £. The financial statelnenls have been prepared under the hisiorÉcal cosi conveDtion, m(Idified to include the revaluatioJ) of freehold prop¢rties and to include invesmient properties And certain financsal instruments at fair value. Thc prin¢Èpal acconI[ng policies adopted are Set oui below. 3. Atcoullting Policies Going Concern There are llo material uncertAtnlies about the charity's abilitv to continue. Di5elosure Exemptions The entity satisfies the criteria of beTno 8 qualifi.sng entifv. as defined ITE FRS 102. As such, &dvantage h2s been taken of the followin¥ disclosure rp[lOnS available under pawph 1.12 of (a) No cash flow statemcni has been PTesented for the companv. (b) Disclosur¢s in respcct of fjnancial instrn5nents hawe not bcen PFcsented. Judgements Kty Sources of Estilltation UDcertaiDty The preparation of the financial statement) requires managetncnt to make juduemelrts. estiTnates and assumptions tb8t affect the amounts reponed. These estimatcs and judgeiiients are continually reviewed and are based on ¢yeri¢nce and other factors. including e.xpectations of fuiure event% that are believed to be reabonabl¢ under the circumstances.

Saluki Welfare Fvnd Notes to the Financial Ststements (continued) Ye8r Ended 31 December 2021 Fund A¢eounting Llnrestricted funds ar¢ available for us¢ at the discrelion of the trustees ¢0 further anv of th¢ chwitvs purposes. Dcsign&ted funds are unrestricied fids earmarked the truse$ for pallicular future Project or commitment. Restricted funds arc subjected to re5triLtion5 on their expendiiure d¢clared by the donor or throuuh the tern15 Qf an appeal, and fall into one of two sulwlasses: restricted income funds or endowmeni funds. Ineovnillg Resourees All incomin(J resoiir¢es are included in the statement of financial activities ivhen entitlement has passed to the chariry" it is probable that the economic benefits associated with the transaction H"ill tlow to rhe cbaiih and the nout can be reliably measured. The folloTh"ing specific policics are applied to partictklar cat¢gorie> of income: incomc frotn donations or ryits is recognised heTh there 1> evidence of entitlement io the oifL r¢c¢ipt is probable and its amouni can IK measurd Teliabl}'. legaey income is recoonised Thhen receipt ts probable and entitlemeErt is esrablished. inLome frum donated ooods ts measured at tbe fair value of th¢ stOLxls unless this is impractic&l to m¢asurc reliably" in w11ich case the value is derived from the cost to the donor or the eslimatcd re5al¢ i.'alue. Donated facilities and ser¥i¢es are rtcogniscd in the accounts i¥,hen received if the valu¢ can be reliablN' measured. No amounts are included for the cuniributioii ot generdl voluntccrs. • in¢ome froTn contraLts for th¢ >upplv of serviccs is reco.gnised with the delii,ery of the contracted scTh'ice. Thi5 is ¢lassifTed as umrstricted funds UEkless there is a ContraCnl requirement for li to spent on a partieular purpose ad retulncd if unsFnL in w.hich case it may bt rc¥ardcd as r¢stricted. Resources Eipellded Expenditure is recoJised on an accruals basis as a liability is incurred. E_xpendilure includes any VAT which cannot be full). rccovere¢l and is classified under headings of the staienient of financial a¢tik"itics to which it relaies= expenditure on raising funds includes the Costs ofall fundrdising activitie5. events, noncharitable tradin¥ activities, and the sale of donated go5. ¢xpettdiwre on charitsbl¢ act[LtieS includes all LOSL% incurted bK a charit).. in undertaking aclii ities thai further its charilable aims *or the beEkefAi o( its beneficiartes. includino those support COSIS dnd costs rclatino to the oN'ern8Ce ofThe charits.. apportioned to charttable activities. other expendiiure includ¢s all cNpenditure that is neither related to raistng fvnds for the charit), nor part of its e.¥penditure oll eharttable activities.

Saluki Welfare Fwid Not&8 to the Financial Statements (eoutiDued) Year Ended 31 Deeetllber 2021 AII costs are allocated to expendiiure cate2ories fleC1]nO the use of thc resource. Direct costs attribulable to a sin¢Trle actiVLtv are allocated direcdN' to thal actii.'ity'. Shared costs are apportioned beiween the activities they contrÈbute to on a re&nable. justifiable and consÈstciil basis. Tallgible Ats Tangible assets are initiallN" reLorded at cost. and sub5cquenilv stated at Cost less an) accumulated d¢preciaiion and iEnpaim?ep.t 105ses. AnN asscts Caled 2t revalucd atnounts are recorded at the fair value ai the date of rei"aluktion less anv subiequent aCCUlated depreciation and subsequent accumulated impaimient losses. AR inLrease in the carry.jnts amount of an asset as a result of a revaluation, is Trcosmised ill other recognEsed gains and losses. unlcss it reweiies a Lhargc for iffjpaitment that has previously been re¢ogniscd as c.xpenditure iyithin the statement of financial actii-ities. A decrease in the carrviog amount of an asset as a result of rcvaluation: is Ognised in other reco_glli5ed_gains and losses. except to ivhich it offsets anv PrelouS revaluation gain. ID whi¢h case the loss is shown within other r¢coJo i5cd gains and Iosbes on the staiement of fjnancial activities. Depreeiation Depreciation is c21culated so as to write off the cost or valuation of an asseL less its residual i'alue, ower the uscful economic life of that asset as follows: Micmchip EgllÉpm¢ni - 500/0 Slrdjoht line 4. DonRtiolls and Legaeles Total UnresLricted Total Fullds Funds 2021 Funds Funds 2020 Donations and Legacics 20.942 20.942 15.681 15.681 5. Other Trading ActiTrqtie5 Unrestrict¢d Total Unrestricted Total Funds Funds 2021 Funds Funds 2020 ,.e's1etter and Card Incom¢ Calendar Income Other FundEng Tncome 906 65 906 65 ?.977 625 625 286 i.948

Saluki Welfare Fund L Otes to tbe Financial Statements (contittlled) Year Ended 31 December 2021 6. IDvestmeDt intome UnT¢5tricttd Total Unrcsiricted Total Funds Funds 2021 Funds Funds 2020 Bank Interesi Commission Received 11? 1.19i 802 80? 7. Costs of other trading activiti£s UEkrrstricted Total Unrestrict¢d Totsl Funds Funds 2021 runds Funds 202(1 c.osts of other tradino a¢tSi Rtkes- Sales of liems to Raise Funds 2J79 2,379 2,259 2.259 8. ExpellditsTe Charitsble Activities bTr Fund TTrp¢ Unrestricted To$21 Unrestrict¢d Total Fund5 Futtds 2021 Funds Funds 2020 Salukn Rescu¢ and Rehoming Support Costs 10.384 1.911 10.384 1,9ll -969 1.969 1 ?.295 12.295 9. Expenditure on Cbaritable Activities b? AetiTr"itF Type Activities undertaken directlv Support Total Total Costs FuDds 2021 Funds 2020 Saluki ResLlle alld Rehomin 11,4?9 13.391 12.295 10. ATJaivsi5 of Support Costs Total 2021 Totsl 2020 Governance Cosis 1.969 1,911

Saluki Welfare Fund Notes to the Financial Statements (contiTJlled} Year Ended 31 December 2021 I I. Staff Costs The total staff Costs and cmplovee benefits for the rep)rting p¢rii)d are analvsed as follows: 2021 2020 The avcrdqe head count ofemployccs during the vearwas Nil (?020.. Nil j. No cmployee received emplovee bencfrts of more than £60:000 during the Trcar (?020: Nil) 12. Trustee Rttnuneratioll and Eipenses No remuneration or other benefits from emp1ffi7nenl with the cl)arity or a relaied enlity were received b) the trustee5. NIO trusteè expenses have been ÉEEciirred. 13. Tangible fixed assets Microehip Equipment Cost At l January ?O?I Disposals At J l December 20?1 181 181) Depreciatio At l Januarv ?021 On disposal- Ai J l Deceinber ?021 181 181) Carrying Account ,1131 December ?0? I AL J l D¢cembeT ?O?O 14. Debtors 2021 2020 Other debtors 1.95• 15. Credittsrs: smounts falliDg due wt¢hill one vear 2021 2020 Accnu15 and deferred in¢omc 2iO 880

Saluki Welfare Fund Notes to tbe Financial Statements (contiDued) YeaTrr Ended 31 Deeember2021 16. AnalTrsis of Charitsble Funds Unreslricted At31 Dec Atol Jan?1 Inwtne Expenditure CJeneral Funds 124.966 26,194 ( 1&149) 133.011 At31 Dcc -4tOI Jan ?0 Income Expenditure G¢nerdl Funds 119,767 19,753 { 14554) 124,996 17. Allalysis of llet assets belween furtds Unresiricced Funds Totsl Funds 21121 Current Assets Creditors less than I vear Net Assets 13i.640 135.640 250 135.J90 18. Related parties There were no discloble related party tr8nsaciions during the J'ear {?020 - none). li

CH.4RfTr REGiSMTION WLIMBER.. 1013212 Saluki Welfare Fund Unaudited Financial Statements for the vear ended 31 December 2021

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ members of On accounts for the year ended Set out on pages Responsibilities and basis of report	Saluki Welfare Fund

	31 December 2021 Charity no (if any) 1013212


	1 - 11
	I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2022. As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent
examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Please delete the words in the brackets if they do not apply.

Signed: Name: Relevant professional qualification(s) or body (if any): Address:	Jwetherall Date:	07/10/22

	J Wetherall

	ACA

	176 Blackamoor Lane

Oct 2018

IER

Maidenhead

SL6 8RT

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER