**Charity number: 1098769**
## **SOUTHERN GOLDEN RETRIEVER RESCUE**
**TRUSTEES’ REPORT AND UNAUDITED FINANCIAL STATEMENTS**
_**FOR THE YEAR ENDED 31 DECEMBER 2024**_
## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **CONTENTS**
||Page|
|---|---|
|Reference and administrative information|1|
|Trustees’ report|2|
|Independent Examiner’s report|8|
|Statement of financial activities|9|
|Balance sheet|10|
|Notes to the financial statements|11|
## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **REFERENCE AND ADMINISTRATIVE INFORMATION** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
**Trustees:** Mr N Porter - Treasurer Mrs L Ferguson Mrs R Clark Mrs S Ashley Mr D Farnham (resigned 6 June 2024) Mr B Tinham Ms J Hoad (appointed 24 October 2024) - Secretary **Charity registered number:** 1098769 **Principal office:** 14 Swale Road Rochester Kent ME2 2TT **Principal Bankers:** Lloyds Bank plc North Road House Rye Road Hawkhurst Kent TN18 1NX **Independent Examiner:** Mr James Mathieson FCA Lindeyer Francis Ferguson Limited North House 198 High Street Tonbridge Kent TN9 1BE
1
## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **TRUSTEES’ REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
The Board of Trustees present their Annual Report, together with the Financial Statements for the year ended 31 December 2024. The trustees confirm that the Annual Report and Financial Statements of the charity comply with the current statutory requirements, the requirements of the governing document and 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 2022) (Charities SORP (FRS 102)). The information on page 1 forms part of this report.
## **Structure, governance and management**
The charity is an unincorporated charity governed by a trust deed dated 17 March 2003 and amended 7 July 2003.
New Trustees are appointed by the Board of Trustees. They are recruited by recommendation from a current Trustee or Member of the Management Committee. According to the Charity's Governing Document, two prospective Trustees are nominated, one by the Southern Golden Retriever Society the other from the SGRR Management Committee. Prospective Trustees are checked to ensure that they meet the necessary legal requirements for being a Trustee. When considering applicants, the Trustees consider the need to keep the board well balanced with varied fields of expertise available; an interest in Golden Retrievers and their welfare is paramount and previous volunteering within the Charity's network is desirable.
Before accepting nomination, a prospective Trustee is 'inducted' by a Trustee using the Charity's governing document and form CC3 'The essential Trustee' from the Charities Commission. Once accepted as a Trustee these same documents along with the Charity's 'Working Codes Of Practice' document are used for a more detailed induction to the working of the Charity and the responsibilities of being a Trustee. On-going training is provided through learning and experience as needs arise and at Trustees’ meetings where current trends and training needs are discussed and then acted upon appropriately. Each Trustee has received a copy of ‘The Essential Trustee’ and the NCVO book 'The Good Trustee Guide'.
The Trustees have appointed all area coordinators to a Management Committee to organise and carry out the objects of the Charity under their supervision. All the coordinators are volunteers and work from their own homes and are reimbursed for out-of-pocket expense incurred in the course of their work for the Charity. Generally speaking, the Charity relies on the efforts of people and other organisations to raise funds on its behalf.
2
## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **TRUSTEES’ REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
## **Objectives and activities**
The aim of Southern Golden Retriever Rescue is to alleviate distress caused to the breed of dogs known as Golden Retrievers which may be ill-treated, abandoned or neglected. In cases where Golden Retrievers are abandoned or unwanted, or the dogs can no longer be cared for at their present homes, to re-home the Golden Retrievers to ensure their future wellbeing and where possible to keep in contact with them for the duration of their lives; and to advance education by the provision of advice to members of the public who own or who wish to own a Golden Retriever in all aspects of the care and well-being of such dogs.
In shaping the objectives for the year and planning the activities, the Trustees have considered the Charity Commission’s guidance on public benefit. The charity relies on donations and fund raising to cover its operating costs.
## **Achievements and performance**
During 2024 we rehomed a total of 37 dogs, 40 in 2023. We currently have 254 dogs still active from all our previous rehoming activities and who we keep in touch with.
We had 15 bitches needing help and 22 males in 2024. There was no solid pattern in ages, the juvenile youngsters aged 1 -3 are common (some 40% in total), presenting us with the more challenging and immature characters and then a range of ages up to 13. We were unable to rehome several dogs with significant temperament problems and provided advice to many owners to enable them to keep their companion.
The work of the co-ordinators extends to help and advice, not only rehoming. We continue to evolve as the needs of the families and dogs’ change.
Of the 37 dogs rehomed in 2024, 28 were on our straight-forward adoption paperwork. The remaining, some 9 dogs, came to us with behaviours we accept as normal juvenile exuberance but their owners see as out of control mouthing and insatiable energy levels, which they struggle to manage. Finding good homes who understand these dogs and have the skills to cope with them is increasingly difficult.
There are undoubtedly more dogs to be rehomed due to the surge in purchases during the pandemic, but the availability of the various selling websites keeps many away from our charity. The significant pressure on family finances increases the need of owners to recover their costs through selling in preference to passing them to us.
In December 2023 we received a request from the local Dog Warden to help with 2 stray Golden Retrievers found near Lullingstone Castle, (the “Lullingstone Girls”). These 2 bitches were in a terrible state and required immediate veterinary intervention and just as Christmas arrived we then needed to place them in temporary foster homes. This was all achieved by our superb band of
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## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **TRUSTEES’ REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
volunteers and initial funding was met from our General Reserves. A Fund-Raising activity then took place to help fund these costs and the general costs of all the dogs in our care. The majority of the income from this fund raising, some £25,000 was at the beginning of 2024.
In addition, we are thankful to the late Gillian Robinson, a previous Trustee and supporter of SGRR who passed away in 2023 but left a bequest of £10,000 in her will, which we received in August 2024.
The health complexity of the dogs we have helped included: 1 with possible Elbow Dysplasia, 3 older dogs with arthritic conditions, 1 puppy suffering from an Ectopic Ureter and 1 with itchy skin, which may require ongoing Cytopoint treatment. These dogs will require our lifetime financial support.
During 2024 we were accepted to join ADCH, (Association of Dogs and Cats Homes), which is a resource we hope will be of benefit to our charity. ADCH is a voluntary membership organisation for dog and cat rescue and rehoming charities promoting good welfare standards and good practices for volunteers in our sector. The Trustees felt it important to be part of a recognised and highly valued welfare organisation and the thorough process we had to go through to be admitted has assisted us in the review of our own Working Practices. Our sector does not have any governing legislation, but legislation is on the way and ADCH and its members are influencing HM Government in writing it.
In light of the membership of ADCH, we began a full review of our Working Practices and procedures. This should be completed by the end of March 2025. We believe that they will now reflect up to date and safe procedures for rehoming dogs we are asked to help.
Some Trustees and coordinators have attended via Zoom several of the training sessions offered by the Battersea Academy. These have also helped us with our Working Practices. The safety of all volunteers is paramount and the increased number of dogs presenting with a bite history is of great concern. We have a responsibility to each volunteer interacting with the dogs and to the homes we recommend adopting them.
2024 was a busy year with new people, the overdue review of our Working Practices, becoming a member of ADCH and Battersea training for our coordinators. As with previous years, each dog we help has its own special circumstances and requires a carefully thought-out individual plan. We are proud that together we helped many families and their dogs through some sad circumstances and on to happier times.
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## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **TRUSTEES’ REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
## **Financial review**
Operating surplus (excluding bequests and MSF movement) was £13,182 compared to a deficit of £50,790 in 2023.
Overall income (excluding bequests) was £53,353 this year, somewhat higher than last year (£29,418), primarily due to the £20,000 donation received from Northumbria Golden Retriever Club.
There are still individuals who continue to raise funds for the charity by selling goods - whether a boot fair or personal goods sold on eBay, our thanks go out to the kindness of such people.
During 2024 we received £10,578 in bequests (£4,633 in 2023) and £1,314 in memory of (IMO’s) (£456 in 2023) – where donations are collected rather than flowers given at funeral services.
Although the number of dogs being rehomed continues to be low, more are coming through with serious medical conditions such as epilepsy and arthritic type conditions. This is not only reflected in our current year veterinary fees, but also the increase in our Medical Support Fund for this year.
Veterinary and medical bills together with the provision of medication and supplements in 2024 were £26,499 compared to £30,270 in 2023. These included some large items, such as, ectopic ureter operation for one of our rescue puppies plus several of our older Goldies requiring regular monthly treatment for arthritic type conditions.
Other expenditure remains relatively low given the voluntary nature of all of our coordinators and trustees, although mileage costs increased by about 20% to £4,571 (£3,761 for 2023).
The amount of available funds remains relatively strong for the foreseeable future at £104,209, although the Trustees are aware that since 2021 this has dropped significantly, and caution is being exercised before taking on dogs with on-going medical needs. Additional fund raising will be considered if the position reduces further.
At the balance sheet date, the charity’s free unrestricted reserves were £104,209 (2023 were £91,027).
Funds are deposited into fixed term treasury deposits with up to 1 year in duration. They have scattered maturity dates so as to meet all financial commitments as they may become due.
## **Medical Support Fund**
As in previous years, the charity continues to see dogs come into rescue with pre-existing medical conditions. The charity continues to financially support these on-going medical requirements in order to place these, into suitable and happy homes.
The ongoing medical support provided can have a big impact on the funds of the charity, especially in cases where a dog has a more complex and costly health issue, such as epilepsy/arthritis.
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## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **TRUSTEES’ REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
As a result, the trustees have a provision in place in the form of a Medical Support Fund (MSF) to cover the costs of future treatments.
A further 6 dogs were added to the MSF register in 2024, although 1 has since passed away, a further 7 dogs have also died and one is no longer included as has reached the maximum age covered. The net effect of all movements for 2024 resulted in an increase in the fund of £12,645 and now sits at a total of £163,203.
See full breakdown below:
|OpeningMSF|£150,558(29 dogs)|
|---|---|
|Changes in relation to existing MSF registered
Dogs*|£4,732|
|Reduced due to deceased dogs|£(28,650)|
|Additional funds added for extra 6 dogs|£36,563|
|Closing MSF|£163,203 (26 dogs)|
* As estimates are based on the age of a dog, amounts decrease each year accordingly. Where the future yearly spend is expected to be higher than the prior yearly assumption, amounts increase accordingly.
## **Policy on reserves**
In normal times, the trustees had considered available funds of between £80k and £150k to be a comfortable reserves figure.
The maintenance of this threshold is under the trustee’s control as any pledged future outgoings are provided for through the Medical Support Fund (MSF) within the upper section of the balance sheet. There are very limited fixed costs to consider.
If the reserves fall below this amount, more specifically targeted fundraising could be considered, or more cautious underwriting of conditions be reflected, or both.
If the funds go above this level, the trustees will consider whether it is appropriate to lower their fundraising profile.
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## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **TRUSTEES’ REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
## **Statement of Trustees’ responsibilities**
The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulations.
Charity law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its surplus or deficit for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP (FRS 102);
- make judgments and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Board of Trustees on 24 July 2025 and signed on its behalf by:
**Mrs J Hoad Secretary**
**Mr Nigel A Porter Trustee**
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## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES**
## _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
I report to the trustees on my examination of the accounts of Southern Golden Retriever Rescue for the year ended 31 December 2024.
## **Respective responsibilities and basis of report**
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 giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do 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.
## **James Mathieson FCA**
Lindeyer Francis Ferguson Limited North House, 198 High Street Tonbridge, Kent TN9 1BE
Date: 29 July 2025
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## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
|**Note**
**_2024_**
**_£_**
**Income from:**
Donations and legacies
**3**
55,440
Other trading activities
**4**
1,288
Investment income
6,903
**Total income**
63,631
**Expenditure on:**
Charitable activities
**5**
37,687
Movement in Medical Support Fund
provision
**6**
12,644
**Total expenditure**
50,331
**Net income**
13,300
**Transfer between funds**
**7**
( 118)
**Net movement in funds**
13,182
**Reconciliation of funds**
Total funds brought forward
**7**
91,027
**Total funds carried forward**
104,209
**_Unrestricted_**
**_funds_**|**_2024_**
**_Restricted_**
**_funds_**
**_£_**
300
-
-
300
418
-
418
( 118)
118
-
-
-|**_2024_**
**_Total_**
**_funds_**
**_£_**
55,740
1,288
6,903
63,931
38,105
12,644
50,749
13,182
-
13,182
91,027
104,209|**_2023_**
**_Total_**
**_funds_**
**_£_**
25,737
3,306
5,008|
|---|---|---|---|
||||34,051|
||||42,438
42,403|
||||84,841|
||||( 50,790)
-|
||||( 50,790)
141,817|
||||91,027|
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## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **BALANCE SHEET** _**AS AT 31 DECEMBER 2024**_
|**Note**
**Current assets**
Debtors:
Accrued income
Prepayments
Cash at bank
Cash on deposit
**Creditors: amounts falling due within one year**
Accruals
**Provisions for liabilities**
Medical Support Fund provision
**6**
**Net current assets and total net assets**
**The funds of the charity**
Unrestricted funds
**7**
**Total charity funds**|**_2024_**
**_£_**
1,739
376
66,916
200,000
269,031
( 1,620)
( 163,202)
104,209
104,209
104,209|**_2023_**
**_£_**
3,491
376
69,256
170,000|
|---|---|---|
|||243,123
( 1,538)
( 150,558)|
|||91,027|
|||91,027|
|||91,027|
The financial statements were approved by the Board of Trustees on 24 July 2025
Mr N Porter **Trustee**
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## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
## **1 Status**
Southern Golden Retriever Rescue is an unincorporated charity, registered with the Charity Commission in England & Wales, governed by a trust deed. The address of the principal office is 14 Swale Road, Rochester, Kent, ME2 2TT.
## **2 Accounting policies**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with "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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Southern Golden Retriever Rescue meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
There are no material uncertainties about the charity's ability to continue, and so the going concern basis of accounting has been adopted.
The financial statements are presented in pounds sterling and rounded to the nearest pound.
## **2.2 Income**
Income from donations is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. This is usually on receipt.
Income from legacies is recognised when there has been a grant of probate, it has been established that there are sufficient assets in the estate for the legacy to be paid, and any conditions attaching to the legacy are within the charity's control or have already been met.
Income from fundraising events is recognised in the period in which the event takes place.
Investment income is recognised in the period it is earned.
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## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
## **2 Accounting policies** _**continued**_
## **2.3 Expenditure**
Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably.
Expenditure has been classified under headings that aggregate all costs related to the category and includes irrecoverable VAT.
Expenditure on charitable activities relates to the charity's sole activity of the rescue, care and rehousing of golden retrievers. Support costs, including governance costs, have been allocated to this activity.
## **2.4 Provisions**
Provisions for financial commitments are recognised when there is a present obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the settlement can be estimated reliably.
## **2.5 Financial instruments**
The charity only has financial instruments of a kind that qualify as basic financial instruments. Short term debtors and creditors are measured at their settlement value.
## **2.6 Cash at bank and cash on deposit**
Cash at bank is held to meet short-term cash commitments as they fall due rather than for investment purposes. Cash held on deposit is where the is no immediate access or there is a fixed term of over three months.
## **2.7 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 the particular restricted purpose.
## **3 Income from donations and legacies**
|**Income from donations and legacies**
General donations
Bequests
Gift Aid
Online giving|**_2024_**
**_£_**
24,968
10,578
444
19,750
55,740|**_2023_**
**_£_**
5,601
4,633
437
15,066|
|---|---|---|
|||25,737|
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## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
|**4**
**Income from other trading activities**
SGRS fundraising
Garage and boot sales
Online fundraising
**5**
**Expenditure on charitable activities**
Direct costs:
Fostering and dog walking
Boarding fees and transportation
Veterinary fees
Medication and supplements
Physiotherapy and hydrotherapy
Support costs:
Bank fees
Post and stationery
Website and IT
Insurance
Travelling
DBS checks
Equipment
Subscriptions
Governance costs:
Treasurer's fee
Independent examination|**_2024_**
**_£_**
-
1,120
168
1,288
**_2024_**
**_£_**
1,097
540
19,718
6,781
500
700
174
531
1,009
4,571
18
79
166
600
1,621
38,105|**_2023_**
**_£_**
880
2,020
406|
|---|---|---|
|||3,306|
|||**_2023_**
**_£_**
3,483
384
24,970
5,300
1,413
-
83
359
597
3,761
108
-
-
600
1,380|
|||42,438|
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## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
|**6**
**Medical Support Fund provision**
Opening provision
Movement in the year
Closing provision|**_2024_**
**_£_**
150,558
12,644
163,202|**_2023_**
**_£_**
108,155
42,403|
|---|---|---|
|||150,558|
The Medical Support Fund provision represents an estimate of the future outflows required due to the charity's commitment to underwrite the costs of treatment for dogs re-homed with pre-existing medical conditions. Further information on the balance and the movements in the year can be found in the Trustees' Report.
## **7 Statement of movement on funds**
|**_Current year_**
General fund
Restricted funds
Total funds
**_Prior year_**
General fund
Restricted funds
Unrestricted funds|**_At 1 Jan 2024_**
**_£_**
91,027
-
91,027
**_At 1 Jan 2023_**
**_£_**
141,817
-
141,817|**_Income_**
**_£_**
63,631
300
63,931
**_Income_**
**_£_**
33,551
500
34,051|**_Expenditure_**
**_£_**
( 50,331)
( 418)
( 50,749)
**_Expenditure_**
**_£_**
( 83,417)
( 1,424)
( 84,841)|**_Transfers_**
**_£_**
( 118)
118
-
**_Transfers_**
**_£_**
( 924)
924
-|**_At 31 Dec_**
**_2024_**
**_£_**
104,209
-|
|---|---|---|---|---|---|
||||||104,209|
||||||**_At 31 Dec_**
**_2023_**
**_£_**
91,027
-|
||||||91,027|
Restricted funds have been received in both 2024 and 2023 for the re-homing of 2 stray Golden Retrievers ("the Lullingstone Girls") as described in the Trustee's Report.
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## **SOUTHERN GOLDEN RETRIEVER RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2024**_
## **8 Related party transactions**
The charity has no employees. The key management personnel are considered to be the trustees. During the year, the Treasurer received fees for bookkeeping and accounting services amounting to £600 (2023: £600). No other members of the Board of Trustees received any remuneration during the year.
No trustees were reimbursed for expenses in the current nor preceding period other than those incurred as agent for the charity.
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