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 La￿ender 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[tr￿lme[￿. 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 oMm￿￿h1P 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 ha￿e 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 I￿JUrEd OF kbused. Fin*n¢ial revie A surplus of F8.045 (2020= £?,940) in tecorded in the financial statements. Durin(J thc ￿allO￿al 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 a￿7n. 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 t￿stets 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¥overn*nee 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 ch￿11%. (and also its direLlots for the purpo5¢5 of ￿05￿1panI, Itiiv} vou are responsible for the prepardtion of th¢ f￿aD(l¢ll 5tstements in accordatlce ii'"ith the requ1￿Ments 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 re￿rtIn0 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 Cl￿rtered 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 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 ContraCn￿l requirement for li to spent on a partieular purpose a￿d retulncd if unsF*nL 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 go￿5. ¢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'ern8￿Ce 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 A￿ts Tangible assets are initiallN" reLorded at cost. and sub5cquenilv stated at Cost less an) accumulated d¢preciaiion and iEnpaim?ep.t 105ses. AnN asscts Ca￿led 2t revalucd atnounts are recorded at the fair value ai the date of rei"aluktion less anv subiequent aCC￿Ulated 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 Pre￿louS 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 disclo￿ble 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 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 La￿ender 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[tr￿lme[￿. 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 oMm￿￿h1P 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 ha￿e 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 I￿JUrEd OF kbused. Fin*n¢ial revie A surplus of F8.045 (2020= £?,940) in tecorded in the financial statements. Durin(J thc ￿allO￿al 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 a￿7n. 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 t￿stets 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¥overn*nee 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 ch￿11%. (and also its direLlots for the purpo5¢5 of ￿05￿1panI, Itiiv} vou are responsible for the prepardtion of th¢ f￿aD(l¢ll 5tstements in accordatlce ii'"ith the requ1￿Ments 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 re￿rtIn0 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 Cl￿rtered 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 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 ContraCn￿l requirement for li to spent on a partieular purpose a￿d retulncd if unsF*nL 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 go￿5. ¢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'ern8￿Ce 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 A￿ts Tangible assets are initiallN" reLorded at cost. and sub5cquenilv stated at Cost less an) accumulated d¢preciaiion and iEnpaim?ep.t 105ses. AnN asscts Ca￿led 2t revalucd atnounts are recorded at the fair value ai the date of rei"aluktion less anv subiequent aCC￿Ulated 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 Pre￿louS 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 disclo￿ble related party tr8nsaciions during the J'ear {?020 - none). li ## **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|| 1 **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** . 2 **Oct 2018** **IER**