Dogs in Need Company Limitqd by Guarante• Financial Statemonts for th• yur ended 31 March 2024 Dogs in Need Compary Limited by Guarantee Financial Statements 31 March 2024 l Iliiillii •ADIFVIE9* 21112r2024 COMPANIES HOUSE #163 Company Registration Number. 04678335 Charity Number. 1098870 Dog8 In Noed Company LSmlted by Guarant Flnanclal Statemènts for tho yoar end•d 31 IA•rch 2024 Contents Trustees. Annual Report Independent Examiner's ReF#Jrt SLqtement of Financial Activities Balance Sheet Notes 12 Dogs In Need Company Llmited ty Guarnntee Flnancial Statornents for the ear endod 31 March 2024 Trustees, Annual Report The Trustees, who are also direthrs of the Ctynpany for of ￿MPanY1¥￿¥. present their report and the unaudited fina￿la1 statements of the Company for the year ended 31 Mar¢h 2024. The financial statements with the Charities Act 2011. the Companies Act 2006. tt Memorandum and Articles of Association, aTrJ Accounting and ReportirKJ ty Char￿s.. Statement of Recomw*nded Piactice apP1Kab￿ to charities preparin9 th￿r xcounts in ￿ordance with Financial RekMNting Standard ap￿ICable in the UK and Ireland {FRS102). 2019. Reference and Admlnlstratlve Detalls Charity Naff Ch8rty RegistratK>n Number Company Registr*M)n Number Dogs in Need 1098870 4678335 Registered Office First Flcmx. Gateway House. Tollgate Chandler's Ford. Easlieigh. S053 3TG Correspondence Address 3 Holnmlale Cottages, F8lday Glade Holmbury St Mary. Dorking. RH5 6PG Dlrnetors who have held offlce 8ln¢• f Aprfl 2023." Richard Powles" (Chaimwn since 6 Septen*er 2023) Neil Coode Ffan Hampshire Sarah Lambert" Debb￿ Spear Batry Frankiin {Chainnan 12 October 2022. resigned 30 August 2023) Audrey (Santy) Mallinson (Honorary PresKlent)- 11 May 2023 to 13 May 2024 {RIP) eemwd Brace FCCA (Independ￿t Examiner) Bemard Brace Accountants. 52 Smithbrook Kiln5 CraThts￿h. GU6 &JJ N*'onal Westminster Bank pk. 9 High StreeL Coltharn. Kf11 30J Investrnent Adviser PffjmEr ￿l￿alth Planning. AMP House. Dinwall Road. Croydon CRO 2LX Invesknent Managef Br￿n Dolphin. First Poin( Buckingham Gate Gthick. RH6 ONT Solicrtors Moore Barf￿. G*eway Hcwse, Tol&ate, Chandkls Ford. Eastteuh. S053 3TG Dogg In No•d Company Lknlled by Guarnntee Flnan¢ial Statements forthe year ended 31 Mareh 2024 Structure, Governance and IAanag•m•nt Dogs in Need is a company limited by guarantee operating under a Mel￿randurn and Art￿leS of Associab'on dated 12th February 2CK)3. as arrended on 27th June 2(K)3. In the event of the Company ts￿'n9 wound up. mern￿rs are required to o)ntribute an affrt)unt not exc￿1n9 £1 tthvards any deficit. The Company was registered as a char￿￿ on 5th August 2003. The difecttKs ofthe Company are also charity trustees for the purposes of Charity l•v. The Company's Memorandum and Articles of Asswithn require that one Ihird ofthe dIr￿$r5 reli by rotati¢)n each year but are al￿1b￿ for re-elects'on. In addlbon. directors may be c¢>opled onto the Board during the year. but onty hold offy% until the nexl Annual Genetal Meeting. Information regarding Directors who held offi¢e in tho perw)d is given at*)ve. Although the tKJard of directors is small. care is taken to ensure tha( aTrJngst the directors, the necessary skills to manage both the corporate and the operational affairs of the Company are present The Board has agreed. and keeps under regular review. operational gurdelines for the rtrhoming of dogs in sddition to other Foll¢￿. ￿1 the Directors play some part in the operational activities of the Company, and corre$p)nd arthj rneet ￿ularty in addth.on to forffAI board ffoeb"ngs. in an ongoing rojtine of mutual consuftation. ObJ¢¢tlv¢8 and Acdvltl•s The Company's objects are to relieve suffering a￿￿[￿st dogs and other such animals. by.. Providing care and prote¢tit)n to Ihese animals Finding suitable hol￿$ for stray, abandoned w unwanknl anima Providing financial assistan￿ to ￿*￿er8 unable to affotd veterinary or ott￿r costs in support of the animals. wellbeing Pre¥enting unwanted breedir Advancing pu￿le education in the needs and ￿re of the animals Olher as atwpnate though the Company may work wth a vanety of animals, the present principal a¢tNty of the Company is to relteve sufferirs affK)ngst do9s. primarily through finding forever homes for stray. abandoned and unwanted dogs providing ancillary supwt. for example with veterinary fees and training cosis. Dogs in Need also made a ￿gnificant donation during prev￿5 finanoal year to War Paws Limrted (Charty Regtstration Number 1168239}. a chanty working to resoJe do95 caught up in the chaos when Russia declared war on Ukraine in February 2022. The main activilies urnlertaken by the Conyny to its charitable purpxé5 lor the publ benefft are: Finding secure hornes which can provKle gor*J standards of ongoing care for stray and abandoned dogs. Supwing people who can no lry keep theird(wJs. fc*example through a change in personal circumstance$, by finding their animats a suitable new I￿n￿. Canng for dogs which mighl otherwise have to be destroyed. ensuriry that they receive approprk4te veterinary trealmenL Dog8 In Nmd Company Llmlt•d by Guarant•• FIna￿la1 Stalements for tho year ended 31 Ma￿h 2024 In carefvlly selected cases. provtding financial support for veterinary treat￿nt and training and other costs. which tywners could not oth￿Ise afft)rd or lo support the dog in su¢¢essfulty sething into its new home. Being a small charity, ft is able to be fiexible in its homing njles, making dogs availab￿ to people, Part￿larty el¢Jwty Feopb, who M￿ht rK>t ￿￿et the requirements of other ganisations. thus bn'ngin9 to them the benefts of aniffol L￿nerShiP. The Trustees have oynphed with tt)er duty to have due rewd to the Charity Commission's publiG benefit guidance when exerctsiThJ any powers or dubes to *thich tt78 guthnce relevant. A¢hievements and Perlonnance During the financi* year to 31 Marc* 2024, Dc¥J$ in Need r&P￿rned 80 thJgs12022123- 79 dogs), and ￿fer￿d a further 10 to speuai%t rescue organisations. Dtrjs in Need has found trv)￿S for a numLEr of stsay and abandoned dogs from Pounds in the Soulh East, once they had served their statutory seven days, and also r&homed thal dogs which were no longer wanted by their owners or whose uwners were no longer able to Ca￿ for them, for exaryle through bereavement or a change in personal Circu￿￿￿nceS. However. we n¢)w obtain the vasl majority of our dogs from Mo Chara. an Irish animal rescue Charity which takes many dogs from overllowing Ictal Pounds. Mo Chara kennels the dogs through the quarantine peri(MJ and undertakes all necessary veterinary treatmen( induding neutering, ¥￿inatr.ng and tre*ing for parasites. Mo Chara makes a flat charge lor each dog and arranges transport to the UK for which Dogs in Need abo pays. lfyhen Mo Chara has no capaaty for further dogs, it passes them to Wigorous Kennels who charge Oogs in Need a daity rate for their services. Vle occasionalty take do9s direct from Vwjorous. in which case they arrange for the neces$8ry veterinary treatment at our expense aTrJ kennel the dogs through the quarantine pefiC#I. Dogs looking for a home are featured on Dogs in Need's website and Facebook page. and are further advertised by general networking. People interested in a particular dog o)ntact Dogs in Need in the first instance. and rf appropriate are then put in ￿tacL with the team at Mo Chara vtho are able to provide any further infornatiw that they may have abjut that dog. Dcgs in Need also ca￿leS out remote hon￿ checks. to confirm suitabilty of the home environment indudiThJ security and how long the dog may be teft alone. Because ofthe the dogs have to spend in kennels in Ireland, they will have a wtential home wath'ng for them when they arrive in the UIQ New owners are able to pick up their dog once the Decessary fomalit*s have been ¢oryleted on arrtval. On the rare ￿¢0$10n5 that the home does not wx)rk out the dog will typiealty be placed in Carefully selected commeroal kennets or with a foster carer. until a surtable home can be ￿nd. fjth dogs from England. we do our best to rrthe them directy from Iheir old to their new home. but where this is not p)ssible. we use commercial kennels or foster homes. We do not have a.no destwction. wltcy.. we onty put dogs down rf their behayior is th￿atening to humans, thus maknng them impossible to home responsI￿Y. If they are not already neutered. it is our wlicy to neuler all bitches or to secure their neutering as a condition of the transfer to their new f2*vner. We do r¢ot insist on the neutering of dogs save for behavioral or health reasons. Some dcvjs do come wrth serious problems. Our policy is to supwrt owners in prO￿ring whatever treatment the dogs need and to support owners with advti and traniThJ costs. 8eyond this, we commonty give advice to Thvr*rs WA￿ have wobFems with their dogs and are Ihinking of ￿hOrning them. Vle aLso direct some owners towards breed spe¢ffic specialists.. we do this particulady vthere the dog is ofa breed that experience tells us that we would have dthculty in re•homing. Dogs In Nwd Company LIMIt￿ ty Guarantso Financial Slatemgnts for the yur ended 31 Ma￿h 2024 The Company runs a strong poly of c(X)perat*)n with others operating in the same line. Imth Ihélr consent, we pass on names ofthose willing to give homes io dogs to other Organisat￿n5. and we seek homes for dogs hekl by other o￿an￿ats￿5. In this way, we bulky up a network of ¢onta¢ts that enhances the prospects of each dog. The onty restrictson to this networking ks that we only work with those who follow a pdicy on the suitabilty of new homes that reflects our own. especially on issues of garden security and on dogs not being left on their ¢xn extended per*)ts of time. Nevertheless. by this r￿. a considerabk nurn￿r of other dogs will have benefitted from our efforts. Risk Alanagement The Directors keep under constant Teview the operational risks that myht threaten the Company. These Pfimarity reside around our ability to find SUFtable kennelling and behavioural risks of dogs in our care. D¢)gs in Need has no prem￿eS 01 rt5 own, and works closety ￿th a small number of commercial kennels which share our values and whth will care prot*ity for the dog5 plaGed with them. We also have a number of trusted foster carers. D(vJs in Need has well-established management prxb.ces designed to limit the risks p)sed by behavwwr81 issues. and these are acked up by appropriate insurance ¢ovw. Financial Rwiew During the financial year, the Company had total irL))ff* of £56.29112022r23- £41.3741 and expenditure of £41,07412022r23 - £49,557). These figures include kg&ies re￿Ned of£30.000 (2022123- £20.220) and a charitable donation made in 2022r23 of£20,00012023f24 - £nll}. Transfer fees charged to Owne￿ comprise 66% ofoperalional income excluding Legacies (2022123- 72%). with the majority of the balan￿ provhded by donatwJ)s and inveslment income. The Company has no employees and is run enbrety ty volunteer5 vtho are not remunerated for their seniices, though reasonable costs are reimbursed rf requested. Direct costs of caring for animals Fargely Comprise transfer fees paid to an Irish charity. transkxrt commercial kennels and veterinary fees. Administrative expenses are Close￿ ¢cthled, and indude insurance. &xounlancy and printing and stationery costs. Net income of £15.217 after Legathes received (2022r23- ￿ eXPendthi￿ £8,183) i% in line with expeclations. The financial markets continued to be unsetued folkywing the Co¥￿ parKlemic, the invasion of Ukraine by Russia and other maCrrTreccrf)oM￿ frdctors until October 2023. since when there ha5 been something of a recovery. A5 a resLblt was a revaluatton surplus of £7.121 on our investment portfolio for the financial year to 31 March 2024. which compa￿5 wrth a ￿Valuation deficit of £11.116 in 2022r23. The Company's investment 1$ to hokl fiJrKls surplus to dwi-tcpday Operation￿ requirements in balanced investment portrolio. with a view to delivering an annual in¢ome and ft￿t capital growth in the medium term to fund the firture actNitses ofthe Charity. The investment portfolio managed by professional lnvestft￿nt managers aThJ the Company also employs an Independent Financial Adviser. The Tnjstees continue to rnnitor investrY*nt rwforffgnce dosety, and regulaty review the Company's inveslment wli¢y. Net assets as at 31 March 2024 were £155.231 {2023- £132.8931, ￿1¢h were wholty represented by unrestricted income funds. There are no designated fvnds. Dogs in Need has restricted income funds OT endowment furnls. Assuming similar levels of income and expendrture going fopNard, the Company has net assets suffioent to fund its ¢haritsble xtivitss lor the foreseeable future. and has not adopted a fonnal ReseNes Poly. Dog8 in Noed Company Llmlt¢d by Guaranto• Flnanclal Slatements for the oar •nded 31 Mar¢h 2024 Ruponsibiliiles of the Directors Company Law fequires the Oirectors to prepa￿ financial staten*nts for exh ffinancial year thal give a true and fair view of the state of affaws of the Company at the balance sheet date and of its incoming resources and exFenditure. In preparing these financial statements, the Directors Should follow best practice and.. select suitable accounting O￿leS and appty them consistenlty, make judgements and estimates that are reasonable and prudent and. prepare the financial ststenEnts on a going concem basis unless it is appropriate to nsider that the Cornpany will not u)ntinue on that basis. The Board recoJnises its respc￿S1bIIty for maintaining proper 8Lcounting records that disclose, with reasonable accuracy at any b'me, the finanaal posthn of the Company and enables them lo ensure that the financial ststements compty with the Companies Act The Direct￿$ ¥e also responsible for safeguarding the assets of the Company and thus ts tski reasonabl& steps for the preventim of fraud and otr￿r irregularbties. Approved by the Board of Tn￿leeS on 11 September 2024. ar#J sgned on lis tehalf by: Richard P0￿e$, Chain)an Dogs In N¢ed Company Llmlted by Guarnntse Financlal stat￿nents for th• year ended 31 IAarch 2024 INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF DOGS IN NEED I report on the accounts of the Company tr the yearend•J 31 March 2024 whKh are set out on pages 7 to 12. RESPONSIBILITIES AND BASIS OF REPORT The trustee5 {who are also the directors of Dogs in Need for the purposes of company law} are sp)nsible for the preparalKJn of the acLounts in awdance with the reqUiren￿nts of the Compan Act 20￿ (1he 2006 Acri. Having satisfied myself that accounts of ￿ company *e not requYet kept in xcordance with Secti(￿ 386 ofthe Companies Act 2006.. or The accounts do not ac¢ord T￿1 such records: or The a¢¢ounts do not ¢omply with ￿levant a¢counbng requirements under seclion 396 ofthe Companies Act 2006 othei than any requirement that the accounts shvw a.true and fair vie which is not a matter ￿nSIdered as port of an indeFendent exambnation," or The accounts have not been prepared in &Cothn￿ with the Chanbes SORP {FRS21. I have no concems and have corne across no other matter5 in connection with the examination to whth attents'on should be drawn in this ￿pOrt in order to enable a proper understsnding of Ihe accounts to be re If- S6F YL4o1llL￿ 2aL£y Bernard Br￿ FCCA Independent Examiner Bemard 8kqce Accountants 52 Smithbrtr)k Kilns Cranlegh. GU6 8JJ Dogs In Need Company Llmlted by Guarantee Finonclal Slatoments lor the year ended 31 March 2024 STATEf•lENT OF FINANCIAL ACTivmES (Incorporating the Income and Expenditure Account) 2022123 Unmtrfctsd Funds Funds 3,248 Charitatle aclvlrf 17.450 15,645 Investrnerts 2.87e 2.261 Total In¢¢mbng Ro•ouru• 56,291 41,374 Exp8ndituft Raising fvnds Charitable adi¥ilies 1.379 28,165 Charitable donations 20,OLY) Totsl Oirtgoing Re8ource• 41,074 49.557 N•t Incom• l (Expendlturn) 15317 18.183) Oth•r R•¢ognls•d G•lns and (LossgBI Rgv4uatiM of In¥estmerts 10 7.121 111.116) 119,2991 N•t Movemert In FwKI# ReGenci&8fyon dFunds Funds 8wht FoThMrd Total Fund• C4ffi¢d Fonvard 132,893 152.192 155.231 132,093 The Statement of Financaal Activitses indudes al gwns and k)sses recognised in the year. All of the above amounts relate to continuing activities. The Notes on Pages 9-12 forni part of these Accounts. Dog$ in Need Company Limlt•d by Guarant•• Flnancl•l Statrments for the year ended 31 IAarch 2024 BALANCE SHEEr 2023 Flxed A8•ets Investments 10 120.853 120.853 115,111 115,111 Current A8¥ets Debtors 11 Cash at Bank 40,284 40,870 19.018 19W2 Liabiliti•• Creditors.. Arnounts falting due wilhin one year Net CuTh•nt Assets 12 {6.492} 34,378 {1.800) 17.782 Total Assets less cu￿ent Liab'lit 155.231 132,893 Net A88ets 1SS,231 132.893 Funds Restricted Income Funds Unrestri¢ted Income Funds 155,231 155,231 132,893 132￿93 Total Fund8 For the year ended 31 March 2024 the company was entiued to exemption from audit under sect￿n 477 of the Conwanies Act 2006 relats.ng to small o)mpanies. Trustees, responsibiliknes.. The members have not requirEd the o)mpany to oblain ¥ audit of its aco)unts for the year in question in a¢cordance with section 476. and The Trustees ad(nowledge their responsitm'lities for comptying with the requirements of the Act with respect to accounts.ng records and the preparation of accounts. These financial statements were approved by the memters of the Board and authorised for issue on 11 September 2024 and are sgned on th*r behalf by: Sarah Lamb8rt Director and trustee Company registration Number. 06603028 The Notes on Pages &12 fom part of these Accounts. Dogs In Need Company LIMIt￿ by Guarantr• Flnanclal Stat•ments for the r ended 31 March 2024 NOTES 1. ACCOUNTING POLICIES Basis of 8¢counting The financial ststerr*nts have been prep*ed in accordance with Accounting and Reporting by Charities: Statenknt of Recommended Practre applKable to charit* preparing their accounts in ac¢ordan¢e with the Financial Reporting Standard applicable in the UK and Irekand {FRS102} (effective 1 January 20191 and the C(wnpanies Act 20c￿. The financial Statew￿ts have been prepared under the hist￿￿1 (Tht ￿nVentIOn. except for Investrnents whtch we inclLKJed at market value. Fund ac¢xwnling Funds are splrt betrween Unrestrthd and Restrthd funds. UnTestricted funds can be used in accordance with the Cha￿tab￿ obiectsves at the dkscretson of the Trustees. Restricted fvnds are Jnds where the dmor ha$ detemined the way in whth the Charity should appty the funds. Tha charity has no End¢jwry￿t funds. Income and Expenditure All income is included in the financial stater1￿￿ when the Company is entitled to the incorne and the am￿nt can be identified reasonable ac¢uracy. Ex￿ndItUre is recognised on an accruals tH5is as a liabilty is inuJrred. TaXat￿n The Company is exempt from tsx ￿ its Charitab￿ activit￿5. The charity is not Rgtstered for VAT and as s￿h all VAT is wre¢offiable. VAT iTrSuded with the costs to whith tt relates. INCOME FROM DONATIONS AND LEGACIES Total Funds 2023 Funds 2024 Donations Legacies 5.965 3.248 20,220 23,468 There We￿ no restricted donations or legaaes in 2023 or 2024. Dogs in Need Comp•ny Llmltfjd ty Guaranto• Flnanclal Statsments for the year ended 31 March 2024 INCOME FROM CHARITABLE ACTMTIES UnrestricW Total Funds Funds 2024 2023 Transfer fees clw9ed to nw owners Other income 17,450 15,255 39) 17,450 Dogs in Need charges a fee to new ¢y*r*rs to help ￿ the running ￿$ts of the charity. INCOME FROM INVESTMENTS Unrnstrlcted Total Funds Funds 2024 2023 Investrnent inttjrr Bank interest 2.426 450 2,260 2.876 2.261 EXPENDITURE ON RAISING FUNOS Unrestrictod Total Funds Funds 2024 2023 Investffent m￿ement costs 1.379 1.392 1.379 EXPENDITURE ON CHARITABLE ACTll4lTIES unrestric￿ Total Funds Fund8 2024 2023 Caring for antmal5'. Direct Costs AdministralNJn expenses 37,276 2.419 27,148 1.017 39.695 io Dogs In Need Company Llmlled by Guarnnt¢e Financlal Slatements forth• year ended 31 March 2024 CHARITABLE DONATIONS Unrestricted Funds 2024 Total Funds 2023 Caring for anirrols.. Charitabte donations 20.000 20.000 In 2022, the Directors approved a donation of£20.(KK) to War P￿ts. a chanty which resojes, cares for and re•hom8s dogs from war-t￿n counlrw induding Ukraine. STAFF COSTS Ews in Need has no employees. and the directo￿ did not receNe remunwation during Ihe year {2023'. None). TRANSACTIONS v￿TH TRUSTEES AND RELATED PARTIES Toi•l 2024 Total 2023 Tru$tees' expeftses reimbursed ty Dcgs in 14eed.' Printing. stattonery and P￿tage Other costs Subsistence and refreshments 133 116 17 74 207 130 263 Number ofTntstees for whom expenses were pawj The Company's fornw Coffwy Secretsry athd as Inder￿ent Examiner ofthe Accounts in 2022123 forwhich he made a wofessonal Charge of £75. 10. INVESTMENTS 2024 2023 Valuallon At 1 April Additions I IDisp)safs) Revaluation net of Management Fees At 31 March 115,111 127.619 120853 115.111 The Company has a balanced portfolio of investments. comwising equibes, bonts. cash and cash equivalents and other financial instruments. whtch is professionalty managed by investment managers. li Dogs In Ne•d Company Llmlled by Guarnntee Financlal Statements for the ear ended 31 IA*r¢h 2024 11. DEBTORS 2024 2023 P￿paYMentS for insurance, registered office and other costs 564 12. CREDITORS.. AJI￿un￿ falling due within one year . 2024 2022 Other creditors A¢¢ruals for veterinary lees. kennelling and other Costs 6.492 1,800 13. COMPANY LIMITED BY GUARATrtrEE The company is Yworated undarthe CThnpanies kt 1985 and is IkThted by guarantee. each member having undertaken to contribute such anwnts not ex¢eeding £1 as may be required in the event of the Company b*n9 wound up whtst he or she is still a ffember or within one year thereafter. 12