2024-03-31-accounts

REGISTERED CHARITY NUMBER: 1114740 Report of tho Trustees and Unaudlt¢d Flnancknl StAtemeDts for the YeAr Ended 31 March 2024 for Hampshir¢ Search and Res¢ut Dogs Butler & Co Audit Limited Chhrtered Accountants and Registered Auditors The Old Stables Sutton Manor Fam] Bishop's Sutton Alrc3ford Hampshire S024 OAA

H4mpshire Seareh and Rescue Dogs Contents of tht Fin8n¢i41 Ststements for the Year Ended 31 March 1024 Pagt R•portof the Trustees I to 3 IDd¢p¢ndent Examlntrr's Report ststement of Flnanclal A¢ttvlties Balanee Sh•¢t Notes to th¢ Flnnell StAtsmentg Detsll¢d StAtsment ofFlnanelal Activitl 13

H*mpshlre Search and Reseue Dogs Report of the Trnstees for the Year Ended 31 Marth 2024 The truslees present thcir report with the financial statcments of the charity for the Ye￿ ended 31 Mdrch 2024. The tNstees have adoptcd the provisions of Accounting and Reporting by Charitics.. Statement of Recommcndcd Practice applicable to charities preporing their accounts in accordgJ)ce with thc Financial Rew)rting Standard applicable in the UK and Republic of IrelvAnd (FRS 102) (effective l January 2019). OBJEcfivES AND ACTtVITIES Objectives And Aims Hampshire Search and Rescue Dogs (HSARDogs) is a voluntary se￿h dog group available to emergency services. We are supwrted by our umbrella organisation Associaiion of Lowland Search and Rescue (ALSAR) accredited to national standards. dog handler and support se￿ch for people who may be mi&sing or injured in wb8n or rural areag. The leam work closely with Hampshire Search ond Rescue (Hantsar) Signiflcant Aetivities Their team of volunteers are on call 24 hours a day. 365 days a year in all weather conditions. They search for high risk, vulnerable, missing persons including children, p￿pIe living with dementia and Ihosc wilh mental health complexities. Hampshire Search and Rescue Dog5 were ¢8lled out on 112 ¢xcasions during 2023 and 78 incidents were attended in 2024 with 57 separal¢ missing persons incidents, All operational memkrs received training throughout the period to ensure their c4)mpetencics and ski115 were maintained to the high level required, as sel out by LA>wland Rescue. Public beneflt The Iruslees are aware of the guidancc issued by the Charity Commission on public bencfit and are satisfied the provision of volunteer search and rescue fa¢ilities lo Hampshire Constabulary in the s¢8rch for vulnerable mi55in8 persornq constitute5 a public benefit, In setting obj¢¢tives for the year, the ¢h8rity has given c￿efUl ¢onsiderRtion to th¢ Charity Commission's general advice on public benefit and is mindffijl of the need 10 report on how ils ￿m$ have been achieved during the year. The ¢harity w8s founded in 2006 for the purposes Set out in its constitution and wnlinues to carry out 115 work in serving the public interest. ACHIEVEMENT AND PERFORMANCE Charitable getivities Our mission is to protect and preserve good health and life by the provision of volunteer search 8nd rescue dogs to assis1 in the search of missing persons, Hampshire Search and Rescue Dogs provided a comprehensive ongoing training programme throughout the period, for both trainee members dnd qualified team members. This training ensures that at our volunteers are able to continue providing a professional Search and Rescue service throughoul Hampshire and neighbouring countie5, where our specialist teams Can bc deployed quickly and efftctively. The ch￿lty continues to Use 10 social media campaigns and alternative sources of inwme to maintain the ch8ritie5 finances and public pre5en¢e, Page I

Hampshire Search ttnd Rescue Dogs Report of iht Trnstees for the Year Ended 31 Mareh 2024 FINANCIAL REVIEW Fin&nei41 position Tota] funds have incre￿ed by £7.423 (2023 £395 incre&se) and stand at £37,350 (2023 £29,927). This is due to an increase in donation5 and grants r¢c¢ived during ih¢ year. Bank and Gash balance5 hav¢ in¢r¢ased from £24,826 in 2023 to £29,792 in 2024. During the year the eommittee agreed to move £10,000 from the ¢UTrent account to the savings account for the following reasons:. a) thnds gre better proteGt¢d from fraud if h¢ld in a saving5 account. b) interest is paid on fijnds held in the Savings accounl. A Second user has been added to the online banking lo ensure there are at le&8t two users. Wlth access and visibility to fimds in, out and held in savings Principal fundlng sources During the year the charity received a grant of £nil (2023 - £8,860) from the Nationa] Lottery for the purpose of keeping Incidenl R￿ponSe V¢hicle5 operational 8nd on the road for 12 months.Gr￿lS for £2,500 and £9.945 were received from Enterprise rcnt-a-cor and SSEN respectively, Reserves pollcy The policy on reserves is lo reinvest any surplus inlo the infrastructure of the charity, as well &s supporting initiatives lo encourage the advancement of the Ghayity's objectives. Going concern After making appropriate enquirics, the Injsteey have a reasonable expectation that the Charity adequaie resources lo continue in operational existence for the forese¢able fU￿re. For this reason, they wnlinue to adopt the going concern basis in preparing the financiat 5fatemcnts. Further details regarding the adoption of the going concem b&815 be found in Ihe Aceounling Policie5. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The Charity is controlled by ils governing document, a deed of trust and constitutes an unincorporated ¢h8rity. Reeruitment And Appointment of new trustees The appoinlmenl of new Iru5tee5 is governed by and out in the governing document, The kx)wer of appointing new trustees is vested in the trustees. During the year the charity had 31 volunleers, 7 of which are twstee& Relgted p4rties During the year Trustees Incu￿ed expenses on khait. ot'the charity ioiallin8 £569 (2023 - £509). Thcse were all reimbursed dunng the yew. Pag¢ 2

HAmpshlre Search and Rescue Dogs Reportof the Trustees fortht Year Ended 31 M8rch 2024 REFERENCE AND ADMINISTRATIVE DETAILS Reglstered ChArity number 1114740 Prineip*l Address 14 Bracken Close North Baddesley Southgmpton Hampshire S052 9DL Trustees Mrs M Mealing K M Saunders H M Wrightson C E Thorne P Rawlinson Mrs S Newman SGJupp A Heaton (appointed 101412024) Independent Examlner Mrs J M Butler Butler & Co Audit Limited Chartered Accountants and Registered Auditors The Old Stable5 Sutton Manor Fami Bishop's SUI￿n Alresford Hampshire S024 OAA EVENTS SINCE THE END OFTHE YEAR Infonnation relating to events sin¢e Ihe end of the year is giv¢n in the notes lo the financi￿ sta¢ements. "i0lo.l..I￿.1￿...... and signed on its behalf by: Approved by order of the board of trustees on .... vc APPROVED Mrs M Mealing. Trustec Page 3

Independent Examiner's Report to the Trustees of Hampshire Seireb and Rescue Dogs Independent exAminer's report to the t￿Stee5 of Hampshlre SeAreh and Rescue Dogs I report lo thc charity trustccs on my examination of the accounts ot"Hampshirc Scarch and Rescu¢ Dogs (Ihe Trust) for the year ended 31 March 2024. R￿pOnsIbl11ti&ry and b4515 of report As the charity trustees of the Trust you are resp)nsible for the preparation of the accounts in accordance with the requirements of the Chariti&8 Act 2011 (the Act?. J report in rc5pecl of my ¢xamination of the Tn￿l'S accounts carried out under Section 145 of the Act and in carrying out my examination I have followed ￿] applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. Independent examiner's st4tement I hAve completed my examination. I confirn) that no Materi￿ matters have come to my attention in connection with the examination giving me cause to believe that in any m￿er]a1 respect: a¢o)unting record5 were not kept in respect of the Trnst 8$ required by Section 130 of the Act., or the accounts do not accord with those records. or the accounis do not comply with the applicable requirements concerning the forni and ¢onlenl of accounts set out in the Charitie5 (Acwunts and Reports) Regulations 2008 oth¢r Ihpn any requirement that the accounts give a rrue And fair view which is not a matter c0Tr5idercd &8 Part of an independent examination. I have tKJ concern5 and have come acrosg no other matters in connection with the examination to which attenlion should be drawn in this report in order to enable a proper understanding of ihe be r¢a¢hed. MrsJ M Butler FCA Butler & Co Audit Lirnited Charteted Accountants and R¢gislered Auditors The Old Stables Sutton Manor Fa Bishop's Sutton Alresford Hampshire S024 OL Date: .,.. Z.¥....J,th.w.L xo'is Page 4

HAmpshire Starch and Rescue Dogs Ststement of Financial Attivities for the Year Ended 31 March 2024 2024 Total 2023 Totsl Unrestricted nd Restricted fimd Notes INCOME AND ENDOwmE￿s FROM Donations and le8aci45 13,078 26,523 39,601 23,360 Invesfment income 198 198 19 Total 13,078 26.721 39,799 23,379 EXPENDITURE ON R8i8ing fijnds 3,174 19,017 22.191 11,760 Other 3,191 6,994 10,185 11,224 Tot•1 6,365 26,011 32,376 22,984 NET INCOME 6,713 710 7,423 395 RECONCILIATION OF FUNDS Total fijnds brought forward 20,767 9,160 29,927 29,532 TOTAL FUNDS CARRIED FORWARD 27,480 9,870 37,350 29,927 The note5 forni part of these financial sta*mentS Page 5

Hampshire Seareb ond Rescue Dogs Balance Sheet 31 March 2024 2024 Total fvnds 2023 Total funds Unrestricted fimd Resiricted fund Notes FIXED ASSETS Tangible assets 14,674 14.674 21.669 CURRKNT ASSETS Debtors C&8h ￿ bank and in hand 3.495 24.535 3.495 29,792 2,909 24.826 5,257 28.030 5.257 33.287 27.735 CREDITORS Amounts failing due within one yehr (550) (10,061) (10,611) (19.477) NET CURRENT ASSETS 27,480 (4,8041 22.676 8,258 TOTAL ASSETS LESS CURRENT LIABILITIES 27,480 9,870 37.350 29.927 NET ASSETS 27.480 9,870 37,350 29,927 FUNDS Unresiricted ￿ndS Restricted fjjnds 10 27,480 9,870 20,767 9.160 TOTAL FUNDS 37,350 29.927 The financial Statements wcre approved by the Board of Trnsttt5 gnd authoriscd for issue on and were signed on its beha]f by: .2o.Io..i./..aw.￿.......... vc APPROVED M MeFAling- Trustee The notes forni part of these financial 5tatement5 Page 6

Hampshire Search and Rocue Dogs Notes to the Financial Statements for the Y￿r Ended 31 MArch 2024 ACCOUNTING POLICIES Basis of preparing the financiil statrments The financial statements of the charity, which is a public knefii entity un(kr FRS 102. have ken prepared in accA)rdance with the ch￿ItieS SORP (FRS 102) 'AccA)unting and Re￿)rtIng by Charities: Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Siandard e4pplicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Repx)rting Standard applicable in the UK and Republic of Ir¢l8nd' and ihe Charities Act 2011, The financial st8￿MentS have been prepwed under the hisioricol cost convention. The going ¢oncern basis of accounting has bccn applied, this is Considered ￿ be appropriate by the trustees & ihere are no Materi￿ uncertainties related to events or conditions that may cast doubt atrout the ability of the ch8rity to cortlinue as a 80ing concern. The a¢¢ounts are prepfired in sterling which is th¢ funetionai cU￿ncY of the company and rounded to Éh¢ n¢ar¢sl £1. Ineome All income is recO￿lS¢d in the Statement of Financial Aciivilies once th¢ charity has entitlement to the ￿nds. it is prob&ble that the incom¢ will be received and the amount can measured reliably. The charity bencfils from being able lo reclaim from HMRC the VAT on cxpenditure in accordance with VAT notice IIX)I due lo the charity being a search and re￿u¢ Charity. Lottery and Government 8raDts Grants relaiing lo revenue shall be recognised as income on a syslemalic basis over the rkriods in which the entity recognises ihe related costs for which the grant is intended to cK)mpensate. Exptndliure Liabilities are recognised as expendilure &5 soon &8 there is & lega] or consltuctive obligation committing the charity to that expenditure, il is probable that a transfer of economic benefits will be required in settlement and the amount of ihe obligation can be measured reliably. Expendi￿re is accounted for on an ￿nIalS b&8is and has been classified under headings that aggregate all cost related to the category. Where costs cannoi be directly attributcd to particular headings Ih¢y have been allocated to activities on a basis consistent with the use of resources. Tangiblt flxed Assets Depreciation is provided at the following 8nnu8i rates in order lo write off e8¢h ￿Se1 over its ¢stlmat¢d usefijl life. Motor vehicl Equipment 250/0 redu¢ing balance basis 330/0 on o)si Taxatlon The charity is exempl from t&x on its charitsble activities. Fund accounting UnK8tricted fvnds can be used in accordpn¢¢ with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the ch8Jity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial st&tements. Pege 7 continued...

H¥mpshire Search and Rescue Dogs Not£5 to the Finanelal Statements- contI￿ued for the Year Ended 31 Mareh 2024 CRITICAL ACCOUNTING JUDGEMEKTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY In the applic&tion of the ¢J)mp8ny's accouniing policies. the trustees are rquired to make judgements. es(im&tes and assumptions aEK)ut the canying amount of assets and liabilities that are not readily apparent from other sources. The ¢Slimates and associated &ssumplions are baged on historicat experience and other factors that are considered relevant. Actual r¢sulis may diffcr from these estimates. Th¢ c51imale5 and underlying &%sumptions we reviewed on an ongoing basis. Revisions 10 accounting estimat¢5 are recognised in th¢ F¢riod in which Ihc aslimate is revis¢d. if th¢ revision aff¢Gls only that period, or in a ￿rIOd of the r¢vision and thiure peri(Kls if the revision affects tKJth currenl and future perio No key judgements were ex¢rcised by the directors in the preparation of the financial statements. INVESTMENT INCOME 2024 2023 Dep)sit account interest 198 19 SUPPORT COSTS Governance cost$ Managemenl Oiher Totals her trading activities Other resources expended 6,200 2.641 6,2C 10,185 6.994 550 6,994 8,841 550 16.385 Supp)rt costs, included in the abov< we &8 follows.. 2024 2023 Other trading a¢tivilics Other resources expended Total activities Total acliviiies Depreciation of tangible and heritage assets Insuran Postage and staiionery Sundries Trade subscriptions Transport costs Accountancy and Icgal fe 6,994 894 52 129 834 732 550 6,994 894 52 129 834 6,932 550 8,258 958 558 751 6.223 500 6,200 6,200 10,185 16,385 17,358 Page 8 ontinued...

HaM￿hIrt Search Rescue Dogs Notes to the FinAnclal Ststements- continued for the YeAr Ended 31 March 2024 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the ye8x ended 31 March 2023. Trustees, expenses During th¢ year Trustees incurred expenses on behalf of the charity totslling £569 (2023 £509). These were all reimbursed during the year. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 6,747 16,613 23,360 Investment income 19 19 Total 6,747 16,632 23,379 EXPENDITURE ON Raising funds 1,857 9,903 11,760 Other 2.966 8,258 11,224 Tot•1 4.823 18,161 22,984 NET INCOMEI(EXPENDITURE) 1,924 (1,529) 395 RECONCILIATION OF FUNDS Total fund5 brought forward 18,843 10,689 29,532 TOTAL FUNDS CARRIED FORWARD 20,767 9,160 29.927 Page 9 ontinued...

HampshÉre Search Ind Rescue Dogs Notes to the Financial St#ttments- continued for the Year Ended 31 March 2024 TANGIBLE FIXED ASSETS Motor vehicles Equipment Totais COST At l April 2023 and 31 Mwch 2if24 42,294 9,702 51,996 DEPRECIATION At l April 2023 Charge for y¢ar 27,125 3,793 3202 3202 30,327 6.995 At 31 March 2024 30,918 6,404 37,322 NET BOOK VALUE Ai 31 March 2024 11,376 3,298 14,674 Al 31 March 2023 15,169 6,500 21,669 DEBTORS; AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 VAT 3,495 2,909 CREDITORS: AMOUWS FALLING DUE WITHIN ONE YEAR 2024 2023 Other ¢r¢ditors 10,611 19.477 io. MOvE￿E￿ IN FUNDS Nel movement in fiJnd5 At 3113124 At 114123 Unrestricted fund8 General fund 20,767 6,713 27,480 Reslrlcted Restricted fvnd 9,160 710 9,870 TOTAL FUNDS 29,927 7,423 37,350 Page 10 continued...

Hampshire Search and Rescue Dogs Notes to the Flnancial Statements- continued for the Year Ended 31 MAreh 2024 io. MOVEMENT IN FUNDS - continutd Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in fijnds Unrestrieted funds General fimd 13.078 (6.365) 6.713 Restrided funds Rcstrieted fvnd 26,721 (26.011) 710 TOTAL FUNDS 39,799 (32,376) 7,423 ComparAtlves for movement In fund8 Net movemenl in fvnds At 3113123 At 114122 Unrestricted funds General fund 18,843 1,924 20,767 Restricted funds Restricted fijnd 10.689 (1,529) 9,160 TOTAL FUNDS 29.532 395 29.927 Comparative net movement in fund5, in¢luded in the above are as follow3: Incoming re30urces Resources exrEnded Movement in fvnds Unrestricted funds General fund 6.747 (4,823) 1,924 Restrlcted ￿ndS Restrided fvnd 16.632 (18,161) (1.529) TOTAL FUNDS 23J79 (22,984) 395 Page 11 continued...

HAmpshitt Sea￿h And Reseut Dogs Notes to the FinAncll Statements- contlnued for tb YeAr Ended 31 Mareh 2024 ii. RELATED PARTY DISCLOSURES Durlng the y¢ar CXF*nses incuff¢d on behalf of th¢ th￿lty by trustees totailed £569 (2023 - £509). These were all r¢imbursed during the yeer. 12. POST BAiANCE SHEET EVENrs The charity 13 in the proces5 of raising funds via the ChutTed camF41￿. This is to enabl¢ th¢ charity to purchase an incident reswnse vehicle (IRV) in order lo save time and save lives. The IRV will transport the newly qualifi sear¢h do8s and their hsndlers to an incident, saving Vital r￿pOnSe time when called out by the rA)lice to S¢8rch for vulnerable missing person. Pag¢ 12

HAmpshire Search gnd Rescue Dogs Detailed Statement of Financial Activltles for the Year Ended 31 March 2024 2024 2023 INCOME AND ENDOWMENTS Don4tlons #nd legacies Donations. fundraising & Subs Granls 18,240 21,361 13,794 9,566 39,601 23,360 Investment income Dep)sil account interest 198 19 Totsl ineoming resources 39,799 23,379 EXPENDITURE Raislng doDA¢ions And legAcles Equipment cos15 Protective clothing Course fees 12,817 849 2,325 3,864 387 .375 15,991 5,626 Support costs ManAgement Molor vehiclea depreciation Equipment depreciation 3,792 3,202 5,056 3,202 6,994 8,258 Other Insuron¢e Postage and Stationery Sundries Trade subscriptions Transport costs 894 52 129 834 6,932 958 558 751 6,223 8,841 8,6(K) GovtrnaDce costs Ac¢ountancy and legal fees 550 500 Total resources expended 32.376 22,984 Net income 7.423 395 This page does not forni part of the statutory fin8ncial siatemenls Page 13

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