WAGGY TAILS RESCUE LIMITED Reglslered company number 05750206 Registerad charity numbar 1114957 UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
WAGGY TAILS RescuE UMITED FINANCIAL STATEMENTS for th• y•ar •nd•d 31 March 2024 CONTENTS Compary Informatlon TruStIDIrectOrS rep¢)rt 2.1-2.4 Independent Examlnerfs report Statement of Flnanclal Actlvltle8 Balanc• She•t Ca8hllw Statement Accountlng Polld 7.1-7,2 Notos to Flnandal Statement8 8.14.3
WAGGY TAILS RESCUE LIMrrED Page 1 FINANCIAL STATEMENTS for th• y•ar •nd•d 31 March 2024 Company 5nformallon D5reclor8rrru8tses Mrn V Rober18 Mrs S P Mered6th Ms T Brennan reslgned 24 Oclober 2023 Mrs J Giltrow- died 12 Jun8 2024 Mrs E Smllh - appolnted 4 July 2024 Mrd L 8ooden - appolnled 9 May 2024 Reg18tered office 143 Magna Road Wlrnbome BH213AW Indep8ndent examlner l M Rodd Bsc FCA FCCA Ward Goodman Audlt Servlce8 Llmlted 4 Cedar Parf( Cobham Road Femdo*n BH217SF Reglgtered company number 057502Q6 Reglsterad charlty number 1114957
WAGGY TAILS RESCUE LIMITED Page 2.1 TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 08•8 and Alm• Our Charity's purposes as Set out In the 014ecls conlalned In th• Company's Memorandum of A88oclatlon are to relleve thè suffemg of any anSmals and dogs partlcularly. whlch are of need of care aThJ attentlon and In partlcular." a) to ald anlmalg and In partlcular dogs. In dlslr888 through Injury or other cause and to arrange v6terlnary treatment If n8ce88ary: b) to flnd good and sullable homes for dogs In our care or that come to us for attent1. c) to a8813t members of th8 publk by moans of Infomatlon. educallon or In any way what80wr that wlll enable them to dkectly ald anlma18 needlng treatment or help. Tho Alms of tho Charfty aro to care lor homele88 dogs (and olher 6mall anlma181blrd8) and to Improve slandards ol anlmal welfare wlthln the commwlty. Our Akn8 fulty reflect the purp08es that the charfty wa8 sel up to further. We revlew our Alm8, Oblectlve8 and Acllvltles each year. Th18 fevlew looks at what wé achleved and the outcomes of our Vrk In Iho provlous 12 month8. The revlew look8 at tho 8UCC088 of aach key acllvlty and th• boffits Ixought lo anlma18 and to those gro8 of people we are able to help. Th• rev1 allo h•lp8 ub an8ure our Alm8, ObJecdvg8 and Acllvltles remalnod Iocu88d on our Stated pury)08e8. We have ref8ffed lo lh8 guldance eontolned In lh6 Chaflty Comml88lon'8 gensyal guldance on publ1¢ benefit when revlewlrvJ our Alm8 and Objectlves and In plannlng our futwe adlvltlo8. In partkular, tho tNstoa8 con8lder how planned actlvldg9 wll a)ntdbule to lh8 alm8 and obJ8CtIv88 they have 961. Our maSn oblactlve8 for the yoar conllnued to bo tho care of anlmal8 v•ho were homele88 and In need o18ancluary. Th• 8trat•glé8 we uged lo meel Ih08e objectives Induded: a) ral8lng publlc 8waren888 of our 8xlstenc8 and the facl11tl1$alc08 Ihat we provkle, through advertl8lng, web and 80¢1al medla, conlact 4%llh maln stream local publlcatlon8 and bn)adca8tlng: b) rnalntslnlng contac18 other local agencle8 Involved In Slmllar actlvltie8. local authorlty pound8. balng m6fflber8 of the A880dallon of Dog8 and Cats HomeB and a880clatlng wllh other 8ultable organlsatlon8: C) flnandng and management of our freohold Bafe house ythe dogs Uld be cared lor unul 0th8r accommodatlon was avallable: d) havlng voluntggr8, Wfio manage 6ancluary 8ervlce3 for other sfflall anlmal8: e) creatlng a managed pool of volunteer fogter hom88. ere anlmal8 coukl bo located as a half- way house after belng at the rescue centre and golng Into a new adoptlve homo, 88 th1818 a leis stressful envlronment, aspeclally for dogs who could not pe wlth rescue centre 8Ufroundln93:
WAGGY TAILS RESCUE LIMITED Pag8 2.2 TrUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024 f) malntalnlng a manag8d pool of volunteers eould 8881st pald Staff wilh all a#¢1$ of animal care including cleaningi training, exercising: g) provlslon of comwehenslve veterfnary trealment for all anlmals In our ¢are, wlth longer tenn care provld8d wh8r8 n88dad lo ald adoptlve hom88 where anlmals have partlcular loro temi heaSth Issues: h) givlng talk8 to schools and adull groups to educate the publlc In anlmal 1[are. l) Thè uso of our tralnlng rcom. so Ihat dogs arn ablo to be exerdsed, sodallsed and tralned mora comfortably durfng the Mrfnter monthj. Tho Trusts98 havg now en ablo lully develop Ihe exlstlNJ Sanctuary fadllty and It now operatss regularly al maxlmum anlmal holdlng capaclty. Sadly Ihe charlty is nol ab18 to accomrnodate all of Ihe addlllonal anlmal r8homlng requests made when It18 80 regularty full. Many of Ihese urgenl raquests regularly c(Nnè from Ihe Pollce, Soclal Servlces and olher Instltullons who ¢annot find help from othar sources. Achl•v•ments •galn8t oblectlv•• ••t Th8 Charlty contlnu88 to 8UCC88$1ully rehome dogs and Small anlma18, plus care for older dog8 under our Pemianent Foster 8cheme. In addltlon look after emergency frcffj the pollco and l¢xal authorlty. vthen we have the capaclty, Follong Ihe a¢qu181tlon ol the Ashloy Heath 81t• In 2022 th• progr•88 In oblalnlng plannlng perm1881on has been very slow, dlfflcult and costly. The oulcome of Ihe plannlng appllcatlon18 unllkely to bo known untll later In 2024. Wo havo complled V41th all the roqulrad rapoits and sur4ey8 requested but ara stlll avmllng a dec181on In August 2024. The coltago ha6 been rented out provldlng 80ffl8 kncom8 vth118t a dec181on Is made. We al80 ha Iwo exerclse compound8 1¢h are In use by for a nornlnal f99. 4) m• -Govemlng do¢wnent The or9anlsatlon18 8 charllable ¢onyJany Ilmlled by guarantee, Incorporated ¢)n 2181 March 2006. Th• company wa8 88tabll8hed und•r a Momorandum of Associallon wthlch •8tabllshod the ObJ8c18 and Power8 of the chailtabl8 rnpanY and18 govarned under It8 Artlcles ol A860clallon. In the evont of tho company bolng wound up, the m•mber8 are requlrod to conlrlbute an amount not exceodlng £10. .RecruStrnent and Appolntment of Management Commlttee The dlrectors of the company are also Ihe charfty tfusleeB for the purpos88 of charfty law and undor the ¢omp&ny's Artlcl88 ar8 known as memb8r8 of lh8 Manag8m8nt Commltteo. One Ihlrd of the Management Commlttee retlre each ye8r by rotatlon. Undèr the requirements of the Memorandum aThd Artlcles of Assoclallon Ihe members of the Trknnagement Commlttee are respon8lbl¢ for maklng declslon8 on all mattws of goneral concern and Importan¢• io the charity Including d8cidlng on how th8 fvnd8 are spent. rganlsallonal SINcture All members of ihe Management Commlttee glve thelr time voluntarfty and recelv8d no benefits 1M the charlty. Any exp8n888 reclalmed from th8 charlty are set oul In note 6 to the accounts.
WAGGY TAILS RESCUE LIMITED Pago 2.3 TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 Each meffer of the manageTrt Comn4ttee focuses on a partlcular area of th8 chaws undertaklngs. ArKI tho obllgallons of Management Commlttee members inclLxle Ihe q)eratlon framework as set ¢Jut in the Memorandum and Artides, and re80urcing and the current finandal poslllon as set out kn the late81 publlshed accounts. Fulure plan8 and obJecllve8 aro also dlscussed, drawn up and amended regularly. The trustees are appolnted from our volunteers. Each of them has a long 8thn9 relatbn¥hlp wlth the Charlty and has experIen. All the tw¥lee$ have dlfferent backgrounds and brlng a pool of knowledg8 thlch contrlbuta8 to the smoolh mnnlng of th8 Charlty, Tha Charlty do88 not hav¢ a CEO. The day to day rumlng (rf the Sanctuary Is managed ty a Sanctuary Manag8r a8818t8d ty IM) Duty Managers. Tho Charlty has an Annual Apwal881 proctt8 and 8taff ialarf•i ara r8vlawed after th18 each Th• Shop18 run by a Manayr. Namm and add1•0• of advl•orn Banklng s¢rvlco8 provlded by:" CAF Bank 25 Klng8 Hlll Ave, Klng8 Hlll, We8t Malllng K•nt ME19 4JQ Oiher prof888lonal 8ervlca8 are provlded by: Expert HR Solutkm8 Lld 7 Summer Fleld8, VeThtsY>od BH316LG, Vat64Pots Vlctorla Park Place. 706 Wln*ome Rd. Boumemouth BH9 2EG Ward Goodman 4 Cedar Park. Cobham Rd. WSmb¢)m6 BH217SF ProV181on Plannlng Con8ultant8, Tho L<Jdge. Hlghcroft Road, Wlnchaster, S022 SGU Tho net result for the year wa8 an Increa8e of unr08tr1ctad rosepS of £ 27.094 (2023 £138,590) and r88trlclad reserves of £35,237 (2023 nhl) Fundrnlolng and L•gaclo8 Performance ol fvndralslng actfvld88 agaln8t objectlves set Each year we have endeavour to havo Falrn. In Iho Sprfng and Aulumn and our maln lundra188r18 a Fun Dog Show In early Summor. We do not have 88t tsrget8 for th080 a8 ch yoar18 dlffer6nt. There are also a number of $mallgr lundralser8. throughout Ihe year. All Iho80 are US to ral80 tho profile of thg Charlty In the local area. In 2023-24 ld a Sprlng Falr and organlsed the Dog Show al Broadstone Fun Day. We 8180 benellted from a Gwden Paty and numerous smaller events wllh the preedS comkng to Waggy Talls. Our prkKlple fundlng Comes through legacleB but we cannot rety on thes8 solely. Th888 allow US to pay our Vet blll8 vthlch have Incr6a8ed 8Lqnlflcantly over th¢ last year and any extra money goe8 hrto the property fund for use at Llttle Llon8 Fami. 4nvestment Parfom)anc• agalnst Oblectlve8 No Investments held currentty.
WAGGY TAILS RESCUE LIMITED Pag8 2.4 TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 -Prfnclple rlsks faclng tho Charity That our annual expenditure will exceed our income. 61 Ras•rv88 Pollc In tho past il has boon the Klanagement Commlttee's pollcy to malntsln a balance of lunds whlch equates to al least thr88 monlhs payments. HOver, as our ¢ommltm8nts grow at a tlm8 when Fund ralslng g818 no ea8leT, th8 Management Commlttee h8v8 r8801ved to Increas0 the reserves lo six months payments over a perfod of 3 years to cover emergency 8ltuatlons whlch may arise from tlme to tlme. The target at the end of the year wa8 £ 266.750. lon mad• b Volunt• We would Ilke to thank all th8 volunleern who work so hard kn 80 many varfed ways to make our charity grow and raise the money required to fund the care of our anlmals. (Jjr office 18 manned by volunteers: our shop8 have a Manager backod by voluntsern and all fundralslng events ara org8nlsed by volunt88rs. A number of voltsnt88r8 now atterMI regular 8v8nts to benellt Waggy Tall8. The Charfty would not be able to functlon wlthoul the voluntsers, they are the key to our operatlon. Their contrlbutlon In vlow of ihe hours freely glven Is Invaluable. Th8 Trust885 {who ar8 also lh8 dlrectors of Waggy Tall8 Rescue Llmlled for Ihe PUfP08e8 of company law) are r88ponslble for preparfng the Report of the Tru8tee8 and the financlal statements In acc(Kdance wlth applkable law and Unlt•d Klngdom Accountlng Standard8 {FR81021. Company law requlres the tNslee8 to weparo flnandal statements for each financlal ar whlth gfve a In* and falr vlow of th• 8tatfj of affalrs of Ihg charltable Company and of Ihe Incomlng r080uKe8 and appllcatlon of r080urce8. Includlng the Incom8 and 8xp8ndltur8 of the Chailtablè company for that Perfod. In pr8P8rtr¥a those flnanclal statements, the trusteeg are rnqulred to: - Select 8ultabl8 accountlng po4cl08 and then apply Ihem conjlstenty, - ob8erve Ihe methods and prlnclple8 In the Charty SORP: - maka ludg•mont8 and •8llmate8 that are reagonable and prudent,, - pr8pare the fln8nclal st8tements on the golng concem bas18 unle88 It18 Inapproprtate to esume thal the charllable company wlll ntInue In bu8lnos8. Tho trustQBs are responslble for keeplng propor accountlng records whlch dl$cloge a8onable accuracy at any tlme th8 financlal po8ltlon of Ihe charltable company and to enable them to ensure Ihal the Ilnanclal ststement8 comply wllh Companles Ad 2006. They are al80 responslblo for safeguardlng the assets ol tho ¢harltable company and henc8 for takSng reasonable step8 for the prevonllon and detecllon of fraud and othor Irregulafltle8. By ord8 of the Tnwteefj Vlrglnla R Chalrma
WAGGY TAILS RESCUE LIMITED Page 3 INDEPENDENT EXAMINERS RepoRT FOR THE YEAR ENDED 31 MARCH 2024 Ind•p•nd•nt Examln•f• R•port to lh• Tru•l••s of Waggy Tall R•scu• Umlt•d Indopondont •xamln•rf8 r•port to the trustses of Wa99y Talls R6Kuo Llmltod I report lo the charlty IfU8te88 on my examlnatlon of Ihe acc&Junt8 of Waggy Ta118 Re8cue Llmlted for Ihe year ended 31 March 2024. R•spon8lbllttlag and ba81• of r•port As the charfty trustees of the Tru8t y¢Ju am re8pon85bl8 for th• pmparatkn ol th8 accoun18 In accordance wlth Ihe requlraments of lh8 Charlties Act 2011 (Ih8 Acr). I report In re8ped of my examlnatlon of the Trust acMunts carrfed out under Sectlon 145 of the Acl and In carTrlng out my examlnatlon I have followed all appllcabl8 Dlr8ctlon8 9lven by the Charlty Comm188lon under Se¢llon 145(5)(b) of the Act. Ind•p•nd•nt •xamln•rf• tAtem•nt Slnc8 your charW8 gr068 Incom8 8xca8d8d £250,000 your examlnor must b• a mémbèr of a118ted body. I Gonflm) that l am qualffied to undortako the 8xamlnatson becau8e l am a momber of Iho In8titut8 of Charter•d Puounlants In England and Wal•8, whlch18 one of the118ted bodles. I have cornplgtod my oxamlnatlon. I c¢)nllmi that no matwlal mattews have corne to my attontlcffj In cmn9ctl valh the &xamlnatlon gfvlw mo cau88 to b6llevo that In any materfal ro8pecl: 1. aGcountlng records wern not kept In respect of the Tw8t 88 requlred by Sactlon 130 of tha Lt: ar 2. the accoun18 do not accord thos• records; or 3. the accoun18 do not comply wlth the appllcabl6 requlrernent8 concernlng the form and Content of a¢UnIS 801 out In the Charllle8 (Account8 and Report8) Regulatlon8 2008 other than any requlrament that the accounts 9Svo a Inje and falr vlew th1th Is not a m8ttgr consldered 88 part of an Independent examlnallon. I havo no concem8 and have aGro88 no other mattors In connecllon wlth tho 8xamlnatlon to wNch attentl¢)n Should be drawn In th18 report In order to •nabl6 a proper under8tandlry of the accounts to be rehed. ILLLb' 1 fv1 Rodd Bsc FCA FCCA Ward Goodm AwJSt Servlces Lld 4 Cedar Pa Femdown IrUstrIal E8tste Wlmbome Dor8et BH217SF
WAGGY TAILS RESCUE LIMITED Py4 STATEMENT OF FINANCIAL ACTNrriES (Includlng Incomo and Expondfture A¢¢ount) for lh• y•¥ •nd•d 31 M•rch 2024 Total fvfvd 2024 lund• 2024 fun 20 ndb In¢omlng r•s<wr¢ Incoming re50urce8 from generated funds: Voluntary Income Grants and donatlons Leg8cI8S Acflvllles for generating funds Fundra181ng Shop and other Income Incoming r&sourc•s from chantable aclivifre8 Dog rthomlng Investment Income InteresVcommlvlon8 83,381 298,840 44.550 127,931 298.640 193,465 164,479 9.979 106,926 9,979 106,926 12,586 111,243 25.643 25,643 28,251 18,205 18,205 12,010 Olher income Sundrlos 11,458 11,458 9.717 Totsl In¢omlng r•Ule•S 232 R•sourc•s •xp•nd•d Co8ts ofgoneratlng lunds Charflable actlvltles 78.741 8,331 87.072 77,039 396,151 982 397,133 362,915 Addlllonal Sanctuary 8K& c08t8 Other 50,496 50,496 58,407 1,750 1,750 1,500 Total r••ourc•• •xp•nd•d 3h Oth•r n•t galn• 108,720 N•1 Incom• for th• y••r 27,094 35337 61331 138,590 Total funds lought forhrd 2,320.381 2,320,381 2,181,791 Total fund• rArrhd forward 75 35 237 2 382 712 2 320 381 The stalament of financlal actlvlt108 Includes 811 galns and losses r8fA)gnl8ed In Ihe year. All Income and exp8rKllture derlves from conllnulng actlvltles. The notes on page 6.110 7.3 fomi an Integral part of these finandal staloments.
WAQGY TfvJL8 RESCUE LIMrrED Reglstered company Nmber 05750206 Page 5 BALANCE SHEET at 31 March 2024 2024 2023 Flx•d a•8•ts Tanglbl8 assets 2,289,795 2.285.573 Curr•nt a•••t8 Debtor8 Bank and cash 14,216 $93,200 607,416 12,846 55Q.266 Cw•dltor• . amounts du• wlthln on• y•ar {14,499) {15N58) N•t ¢urr•Tht a•Mt• 692.917 034808 Cv•dltorn . wnountj du• •ft•r mor• th•n on• y•ar 10 (500,000) 1000.000) Total av•l• l••• ¢urr•nt Ilabllllh• 2,382,712 2,320,381 Capltal and m•r¥•• u•11¢1•d r••orv08 R•strfctod re8erM8 12 12 2.347.475 35.237 2,320,381 2,382,712 2.320,381 For flnanclal jar tho companywa8 onljtled to oxemptlon from audll und•r lectlon 477 of the Comp8nl88 Act 2006 r8latlng to small CMPanIo8. Dlrector8' r•8p(mlblllll•$: Th8 m•mb•rn hav• not rnqulred lh8 company to oblaln an audlt of It8 flnanclal 81at6M8nt• for th1¥ year In accordence wlth secllon 476 of tho Companles Acl 2006. The dlrectorg acknowledg8 tholf re8onsblltl88 for complylng wllh the requlromonl8 of OQCtlong 386 and 387 of Ihe Companles Act 20{ wllh fegpect to accountlng record8 and 8ecllon8 394 ?d 395 rwardlNJ tho proparatlon of financlal slatemont8. Th880 flnanclal 8tatoment8 have been prepared In ac¢ordan¢e wlth th? pTh161on8 appllcablo to mPanIeS subject to the 8m811 compant88 reglm8. Thwda flnancial and were 8lg tement8 wer8 approvod by thè Ix)ard of dlre¢t¢Y8 on d on Its behalf by | i. Vlrglnla Rob•rt•. The note8 on pag08 6.1 to 7.3 fomi an Intagfal port of the fmanclal statemonts.
WAGGY TAILS RESCUE LIMITED Page 6 Cashfiow Statement for Iho yw •ndod 31 March 2024 Nots• 2024 2023 Cash U8•d In Op•ratlng Actlvltl•8 75,945 91,079 Ca8Mlows from InVlIng actlvlll88: Purchase of tanglble flxed assets Purchase of Intangible fixed asset8 Sale of Intangible fixèd assets Sale of langible fixed assets Interest received Cash provlded by (used In) Invesllng actlvltle8 (38,570) (1.691.070) 152,350 18,205 (20,365) (1,526,710) Cash flows from flnanclng actlvltl88 Proceeds from long tarni borrowlng Chang• In cash and cash 8qulval•nts In tho ar 55.580 (935.631) Cash and cash equlvalents at the beglnnlng of the reportlng perlod Ca8h and cash equlvalents at the and of tho reportlng perlod 537,620 593,200 1473.251 537.620 Notss to tho ca•hflow 1) Reconciliation of nel income to net cash flow from operallng act1108 2024 2023 Net Income for the reportlng perlod (as per the statoment of financlal actlvltle8) 62,331 138,590 Adjustments for: Deprgciatlon charges (Profit) I loss on disposal of fixed assets Interest recelved Revaluatlon of Investments (Increase) I decrease In stock (Increase) I decrease In debtors Increase 1 (decrease) in creditors 34,348 41,935 {106.720) (12,010) (18,205) (1.570) (959) 20,483 8,801 75,945 91,079 The not88 on pag8s 7.1 to 8.3 fomi an integral part of the financlal statements
WAGGY TAILS RESCUE LNIIED Pag8 7.1 ACCOUNTING POUCIE8 fw lh• y••r •nd•d 31 Mwch 2024 Ba•1• of pr•pw4lloD Th? financlal statennts of tho (arilablo company, vthlch l• a public bengfil ontity FR8 102. havo beqn preparfjd kn accordance wlth Ihe Charflle¥ SQRP (FRS 102)'A(xoun And Roporting by Chadlle¥'. Slaiemonl of Ro¢omThndod Pr8¢tke 8ppllfblo lo dwrill88 pr¢p8ring their aUnts In ac¢ordance ilh Ihg Flngndal Reporting SId4rd applable in the UK and R¢public of Ireland (FRS 1021 leffectivg 1 January 2015).. Financial Reportln9 standar 102 The Flnanclal Reportlng Sl8ndard appllcable In the UK and Republlc of Irelanrt a1 the cPanIo3 Act 21]08. The finan¢lal 8¢atomnts have boen prepared under th• histor1 c081 cOnvenn. 8tatsm•nt of Ca•h Flow• A statement of¢ash flolw has not beon prepw•d. In acaxdonco th lh• TN8tea8' Statemont on pag• 2.2 In r•8p8ct of tNs mattw. Incornlnq rn•aur¢•• Indud8d In thè Iln8ncl818tatamanl8 th8 (mpY bar1)M enllllad to Iho r•8ourca8, th•r818 certalnty that lh8 r88ourcAs thlll b• and thè moMtAry v4uÈ cAn bo m8asur•d llh 8ullcl•nt r•llablllty. R••ourc•• •xp•nd•d Eypondllure 1$ re¢ognl8•d on on occrual b a8 a Ilablllty IncuThed, Expendllure Includos VAT Ich cannot bg recovered arnl IN reporlod 0$ Part of Ihe oxpondltur• lo It rolate8, ¢Jrnnts and don•llon• ThoBe are ¢Jnly InLlwJed compony ha• mCA)ndttfoMI enltlemenl therdo. T•x rncl•lm• on donlon• and qlft• Inwthg rolourcos from tax reclaknj ore Included al tho Ilme 01 the 8ubmb•8lon of tha lorn1 clalm. Volunt••r h•lp Th• value of any volunlory holp l• not Included kn the flnandal alat•m•nts. U•blllty r•¢owttlon Llablllllo• are recognlsed as soon as there l• • legal or cOnrUctIVe obllgatlon ¢ommllt&w I ompany to pay tho r•Bowc•J. 8upport C1• Support cimts Include cantrnl I[on3 nsIst•nI vllh Iho u80 of roJourc48. Debtors and prepayments are recoKnlsèd •t thè traThsactlon prlce where an entSty ha5 a present ablloallon re8ullng from a pasl avant that ¥%411 probably result In the tr8ngler of fvndj a Ihlrd rtY to the charity and thÈ amount due to settle the obllgatlon can be measuréd or estlmated rellably.
Page 7.2 rndltov• and pwovknlon• Creditor5 and provision5 are reco8nised where the charfty has a present obllgatlon resultlng Irom a pasl event that 11 probably result In the transfer offvnd5 to a Ih¥d pty and the amount to 8eltle Ihg obllghllon be mg&wred or 0911mated rellably. Cweditors aThJ pwovisions are nonnally recognlsed at Ihelr transactlon prlce after alknvlng for any trado disrywnts due. Tanglbh flx•d a••ots Fixed 888ets ara 8tatod at cost le88 acawNIAted •roclatlon. The costs of mlnw ad(Illons arè not cap111138d. D•pr6datlon Is provld8d ty tho company to vthle off Iha cost of langlble fixed a88ets ovér their 08timatod 8conomlc IIv88 by 8qual In81almont8 on the rndudng balan&9 basi8 at the folloNMng rat•$: Land and bulldlngs 2% Swht Lkne IrT0¥OmeThts to pr(pe 10% Slralghl Llne Equlpm8Trt and vehlclg5 25% Redudng Balance Depre¢lollon ol land and tlkIng818 consred Immalorlal due to Iho long economlr11 and hlgh re8idu81 valug e4)8¢ialty ol the land elgment. The d8predatlon ol land and tsJlldng8 does nol Include the •t of Ihe land Blemt, Fund a¢¢ounllng Unre•irlcted fundB wo avollable for use at the dlwAellon of Ihe DIMclor¥ In furlheran¢o of the goneral charltable oblKtIvo8 of the conwny. R88tslctad fimdB W• to u88d for speclfic purpo•e• u lald do by tho donor. Expondlbjo thlch rno•t8 ihl8 IB chAry8d to the
WAGGY TAILS RESCUE LIMITED NOTES TO THE FINANCIAL sfATEMEiif8 for th• y•ar •nd•d 31 M•r¢h 2024 Tha MpanY Is Limited by Guararrt88 and ha8 no 8har8 capltal. Tho guarantors 6 th8 Dlrn¢tor81frust8ts 7th06• liability in tho 8v•nt of a ndvj up18 Ilmttad to £ 10 aach. warn thra• 0lr8ctornrust3 at thè b8lanca 8h8•t datè. The ullimate controlling parties aro the fflember8 ol the charKy. Unr••lrl¢t•d RwtflGtsd Fund• Fund• Pa90 8.1 2023 T4Jtal In¢omlng I•Ur¢ Voluntsry In¢•m• Lagadé8 Donallon8 Actlvltl•s lor q•n•rntkng fund• Coll10n8 Evon18 Shop •alo8 Olhor kKm6 Charttsbl• •Gtlvlll•• Dog r8lKJmlng Inv••tffl•nt Incom• Inler¢8Vcommlslon8 Oth•r Incom• Sw)drloJ 298,640 83,381 164.479 193,465 44,550 127,931 2,769 7,210 103.945 2,981 7,210 103,945 2.981 8,112 107,225 4,018 26,843 25.643 28.251 18.206 18.205 12,010 11.458 11,458 9,717 Unr••trfthl Ro•trlct•d Funds Fund• Totsl Tot•1 r••ouru• •xp•nd•d Co•t8 oe g•n•rntlnq fund• Slaff eo8ts Shops tabl1ment CO8t8 Mlloag• rgknbw••monts Vohlclo arKI d•pr•d4tlon 56,824 9,510 32 8,385 1,439 58.824 9,610 32 18.716 1.439 51,806 9,554 8,331 11,0(M) 2,674 Prornthw and fundrnl•lng coJl8 78.741 Coth of chaTltabl• •ctMII•• Vots 1088 and ellaro co Sanctuary Staff costs Sanctuary 0Otobll8hmont rMI6 ¢Jher staff costs Offic• ¢08ts Equlprnonl rrI & depra¢lotbn Profe68ional fo•8 Sundry experrfos 54.607 2Sg,128 15.882 28,581 7,455 26.e32 3.282 04.807 259.126 15.882 28.581 7,455 27,614 3.282 59.433 213.762 13.201 17,609 5,927 37,881 12.9LK Gov•m•nc• ¢o•l• Actountan¢y le 1.750 1.760 Addltlonal Sanctuary •lt• C10 Establ8hmant CO8ts Prof0681onal and pthnnh)9 ¢0818 Loan Interest Inr4xne gonovatod 23.517 27,004 37,558 23.517 27,004 37,558 23,317 12,S24
WAGGY TAILS RESGUE LIIITED NOTES TO THE FINW4CIAL STATEMENTS for th• y•ar •nd•d 31 March 2024 Pago 8.2 Wage5 and salarles Social se¢urfty costs Pénslon8 309.736 26.119 11.128 20.215 Tho av•rag• numborol 8mploy•o8 for the yoar. ¢•l¢ul81od on tho ba818 of full limo 8qulvalents. for chadtabl8 actlvlll88 wa8- No employ008 re¢olvod •molum6nl8 above £ 60.000 (2023 £ nll) 12 10 t In¢om• lor th• y•af Th818 stat1 after chaiglng; D4Yeclatlon In1pdnI 0xamkn•ff8 leo TnAt••'• r•mun•ratlo 34,348 41.936 No u8te88 roc8lv8d any rnmunoratknn or ralmtls•MWi ol oxpen•o8 (2023 £ 1) Tanglbl• fix•d a•wts LwdwKI lrnprnw•nl• Bld1r¥I +P Tolal V•tdd COST Opankng balanc• Addloons 018poBalg Clorylno balanco Z3JO,307 110.013 33.394 5245 42.324 33,326 2.538.038 38.570 2 360 307 110013 2 574 808 DEPRECIATION Op8nkng balanc• On dl8P08al• Chwgo lor yoaf Clofjlng balanco NET BOOK VALUE Al start ol year At •nd of y••r 93,966 108.855 19,238 28,406 250.485 110013 2,256,341 1,158 14.156 958 13.918 2.285,573 • D•bt(Y• Other debtorn 7,403 7.755 Cr•dftor• . du• T*llhln on• y A¢¢ru818 Taxatlon and aoclAI SWAwIty Other Cffjdttorn 9,927 5,631 6.532 1.503 15 14.499 58 10 CrndMor•- du• •ft•r mor• th•n on• y•ar CAF Bank loan repayable over 10 years (secured) 500,000
WAGGY TAILS R&8CUE UMITED NOTÉ8 TO ThE FINANCIAL STATEMENT8 for th• y•w •nd•d 31 March 2024 Pago 8.3 11 C•pltsl eommllmont• There no materfal capltal GoryThllments at 31 Mwd12024 (2023 £ nll MIn1rn leue paymonts under non-¢anc¢ll8b10 1)porallng leases fall as frjlkY. 6.500 2-5 yw8 12 Mo¥•m•nt In fund• AI 01104123 Incomlng Re80UnX8 At 31103124 Rogourcas Eypendod Unrn•tslct•d Fund• Gonrnl Fund 2,320.381 2.320.381 554.232 554.232 (527.138) 2,347.475 (527.138) 2.347.475 R••trlct•d Fund• JP Morg Mazar8 irusl P•lJ at Homo (150) (8321 18,3311 19.313> 450 2.788 32.019 35.237 3.600 Total Fund• 2 320 381 536 451 2 382 712 Pury)ow ol R081rf¢ts0 Fund$ JP Morgan- Ma$ Tnwl. Pots 4t Homa- conlrfbutlon t0rd6 ¢081 of pol 8aenner8 ¢onllbullon I0[d$ purchaJe of IM) contahw• ¢onlrflvJUon lovnrdj acqulilllon ol anlmal ambulance and vetorfnary co•18 Ro8tr1¢1od fvrnl$ repM•ent Mon1 r•colv•d gpeclfically to fund the asaat acqu18111oni and VAU bo amort18ed ov•r Ihe umful W0M1¢ Ilf8 ol tho a•ts lo whlth11 r•loté8. 13 Ind•p•nd•nl •x•mln•rn' r•rnunwallon Irthpendont examlnern, remuneratlon £ 1.750 (2023 £ 1.550). 14 ft•l•t•d party tran•aGllon• Ourfng lh8 yaar 8ndod 31 March 2024, tN81• donollon a lolal ol £nll12023: £1,7CKI). Durlng th• yaar endad 31 March 2024, A TnMta& purch•ood u•od th good• from th• tharfty totalllng £150 (2023: £nll>. Duty th• prloryw •nded 31 Mvjrch 2023. th• charlty rncelved 8103n from 4 tru•te68 t¢Aalllng £134.OtX) was fijlty rapald kn Octobor 2022. Thore no Such tranSalon5 In th8 yo •nd0d 31 March 2024.