## **Rain Rescue** 

## (A company limited by guarantee) 

**Financial Statements for the year ending 31 May 2022** 

**Charity number: 1115089** 

**Company number: 05829719** 


The Spectrum, Coke Hill, Rotherham, S60 2HX Tel: 01709 829821 Fax: 01709 829822 Email: admin@varotherham.org.uk  Web: www.varotherham.org.uk 



## **Rain Rescue Contents of the financial statements** 

||**Page**|
|---|---|
|Legal and Administrative Information|1|
|Directors (Trustees) Annual Report|2 - 9|
|Independent Examiners Report|10|
|Statement of Financial Activities|11|
|Balance Sheet|12|
|Notes to the Financial Statements|13 - 22|





## **Rain Rescue Administrative details** 

**Registered Charity number** 1115089 **Registered company number** 05829719 **company limited by guarantee Directors (Trustees):** Shelley Richmond Andrew Gillion Katharine Urwin Piper Wiles - resigned 26 October 2021 Patricia Davey - appointed 6 November 2021, resigned 26 January 2022 **Company Secretary** Jacquie Neilson **Registered office** Summerfield Lodge Moat Lane Wickersley Rotherham S66 1DZ **Bankers** CAF Bank The Charity Bank Limited 25 Kings Hill Ave Fosse House Kings Hill 182 High Street West Malling Tonbridge Kent TN9 1BE ME19 4JQ **Independent examiner** F Hazlehurst FMAAT Voluntary Action Rotherham Community Accountancy The Spectrum Coke Hill Rotherham S60 2HX 

**1** 



## **Rain Rescue** 

## **Directors` report (incorporating the Trustees` annual report)** 

## **for the year ending 31 May 2022** 

The trustees and directors present their report with the financial statements of the charity for the year ended 31 May 2022. 

## **Governing Document** 

The charity was registered on 5th July 2006 and is constituted as a company limited by guarantee with no share capital.  The liability of the members is limited to the amount each one of them undertakes to contribute at the time the company is wound up.  It is governed by a Memorandum of Association dated 24 April 2006. 

The charitable company changed its name from Summerfields - Life Skills through Pet Care t/a Rain Rescue to Rain Rescue Ltd on 9 February 2018.  The charitable company was granted an exemption from using the word 'Limited' on 28 August 2018 and is now known as Rain Rescue. 

## **Appointment of Trustees** 

All trustees/directors are appointed on a voluntary basis and do not receive any remuneration for their time.  All expenses re-imbursed are disclosed in the accounts. 

## **Organisational Structure** 

The trustees have control of the charity and its funds.  There must not be fewer than three trustees and, a person qualified and wishing to become a trustee must be aged 18 years or over and must either be recommended by the trustees or be nominated for election by a member of the charity. 

The trustees have had due regard to guidance published by the Charities Commission on public benefit and believe that the main objects of the charity are for the public benefit. 

## **Objectives and Activities** 

- for the benefit to the public to relieve the suffering of animals in need of care and attention and, in particular, to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals. 

- To promote humane behaviour towards animals by providing appropriate care, protection, treatment and security for animals which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals. 

- The promotion for the benefit of the public of urban or rural regeneration in areas of social and economic deprivation (primarily in South Yorkshire) by all or any of the following means: 

- the relief of financial hardship 

- the relief of unemployment 

- the advancement of education, training or retraining, particularly among unemployed people and providing unemployed people with work experience. 

- the relief of sickness and the preservation of health particularly among elderly and infirm people and those with physical, sensory or mental impairments residing permanently or temporarily in South Yorkshire through the provision of education and leisure time activities in the field of animal care and welfare. 

**2** 



## **Rain Rescue Directors` report (incorporating the Trustees` annual report) continued for the year ending 31 May 2022** 

## **Our Mission and Vision** 

We exist to Rescue, Rehome and Rehabilitate dogs and cats in need. Our vision is to see no dog or cat abandoned, mistreated or neglected in our local area. 

## **Chair's Statement** 

I am both pleased and a little sad to present this, my fourth and final annual report as Chair of Trustees for Rain Rescue in this the Charities 20th incredible year! 

This year we celebrated our 20th year! That's 20 years of being there for pets in crisis, their owners and the wider local community. In the 12 month period covered (1st June 2021 – 31st May 2022) **the charity has rehomed 341 cats and kittens as well as 95 dogs, totaling 436 animals** . 

## **Activities and performance** 

The need for rescue space for cats is ever increasing and this year, demand for space for dogs has started to rise quite sharply. We anticipate that as the cost of living steeply increases and hits crisis point this demand will only grow. The number of animals coming to us with complex health issues is still on the rise also and again it's clear that this trend will continue as household bills rise and families and owners struggle to cope. Though often with great sadness and reluctance animals are commonly the first to go when cost cutting becomes a necessity. 

We continue to issue neutering vouchers to cat owners living within the Rotherham postcode area, continuing in our fifth year of the Snip and Chip project, aiming to reduce the number of unwanted and stray cats in the Rotherham area. We are also pleased that we have been able to assist those in financial need with neutering costs to help to treat the stray problem at source. As we started to move back towards a life more normal we've been able to get back out to many of our community fundraising events including some of our favourite activities like our annual Fun Dog Show at Graves Park Country Show. We want to say a huge thank you to all our 46 volunteers who have stuck with us during such a tricky time and been ready and raring to go again as soon as we could, you are all so very important and valuable, thank you for giving your time, your energy and a little bit of your heart to Rain. 

Social media has continued to be a brilliant source of income generation but also an incredible tool for sharing appeals, calls for help, and of course educating and engaging with our community of now 50,000+ followers. 

**3** 



## **Rain Rescue Directors` report (incorporating the Trustees` annual report) continued for the year ending 31 May 2022** 

## **Activities and performance continued** 

This has been another difficult year which has followed on after other equally difficult years, with staff shortages and less funding available due to continuing Covid priorities for funders, paired with increasing demand for rescue space for higher welfare need animals and ever increasing costs. 

The team have persevered through a fair bit of adversity but as ever manage to maintain Rains high standards and carry the charity forwards. 

## What we do 

- Rehoming dogs and cats directly through out rescue centre and a network of volunteer foster homes via a clearly defined adoption procedure 

- Supporting owners needing to surrender their dogs or cats, or families of owners in crisis situations by providing rescue, kennel or foster placements 

- Working in partnership with other rescue organisations such as Battersea, the Blue Cross and Wood Green to support animal transfer for better chances of adoption 

- Income generation via our social media platforms, online campaigns, grant applications, community events and activities, annual projects and sales both at the point of adoption and i   our online shop 

## **From 1st June 2021 to 31st May 2022 we rehomed 436 animals** 

## Income generation 

_This year we were so excited to get back out into the community as large scale public events became possible again_ 

As spaces have re opened as the government eased Covid related restriction, community events and in person fundraising opportunities have begun to present themselves again. We've been delighted to be back out this year at summer festivals, shops and supermarkets, getting our mascots out of storage and raising awareness also aids in rehoming and can be the starting point for new supporters to engage with the charity. 

Our Rain Rescue Rainbow continues to grow and we're thankful to everyone who purchases a plaque to remember a loved one or pet, to celebrate a birthday or an adoption or as a gift. 

We've continued to support individual fundraisers who have been responsible for a huge chunk of our overall income this year and have provided many booklets and posters to aid their fundraising journey. We have so many creative supporters of all ages raising funds in so many varied ways, from knitting keyrings and blankets, organising gigs and even festivals, to children's lemonade & biscuit stands to incredible feats of sporting endurance. We are always looking for new ways to celebrate our incredible individual fundraisers. This year 66% of our income came from individual donations. 

**4** 



## **Rain Rescue Directors` report (incorporating the Trustees` annual report) continued for the year ending 31 May 2022** 

## **Activities and performance continued** 

## A special thanks to our founder and CEO 

In our 20th year I thought it only right to include a significant mention for our founder Jacquie Neilson. 

From starting the charity 20 years ago by helping one single dog in the local stray pound to saving the lives of 400+ animals annually, year on year, Jacquie and her family have dedicated a huge part of their lives to Rain Rescue and all that it stands for. 

So THANK YOU Jacquie, for the dedication, the sacrifices and the empathy given not only to the animals in Rains care but to the humans around them and all their individual circumstances. 

## Working with businesses 

## **Thanks for keeping us fed!** 

As ever a huge thank you goes to Burns Pet Food for keeping our animals incredibly well fed for another year 

Our continued thanks go to all businesses that support us through financial and goods donations and fundraising activities. 

Special thanks goes to Currys Parkgate for their brilliant fundraising weekend. Also to the Lincoln Ralph for sponsoring our new adoption wallets, Sheffield Window Centre for again sponsoring our wonderful fundraising calendars and our long term supporters KitchenEx for sponsoring our newsletters again and also our new kennel kitchen sink. 

We continue to strengthen and develop our relationships with local businesses to help us navigate this incredibly difficult time and to build partnerships for the future. 

## Donors 

We are incredibly grateful to all our donors no matter the amount. 

Without you (all) we would be in a very different position right now, facing this difficult time from a much more precarious position. We have been reminded at this time that we, as with all rescue charities, are nothing without the wonderful people behind us, supporting us in all we do. Special thanks this year goes to our neighbouring farmer who donated fencing to allow us to separate our outdoor space into 2 play fields, and once again some very generous donations from our friends 

## Grants 

Much grant funding this year has been targeted towards specific Covid recovery programs so there have generally been fewer grants available to rescues, however we have been lucky enough to receive the following. Funding from the Greyhound Board of Great Britain to build our new agility pen, combined funding from Jean Sainsburies and Battersea to enable us to purchase and install a prefabricated isolation cattery pen, uniquely designed and giving us 4 completely isolated cat pens. 

**5** 



## **Rain Rescue Directors` report (incorporating the Trustees` annual report) continued for the year ending 31 May 2022** 

## **Activities and perfomance continued** 

## Site development 

OUR EVER DEVELOPING HOME 

This year we've added a new agility pen which gives endless hours of fun and exercise to our dogs. 

Our uniquely designed prefabricated building for isolation cat pens was delivered and installed giving us 4 completely secure and isolated pens for incoming cats 

Our main field has been divided to create two play fields for the dogs, allowing more animals to enjoy more freedom and open space daily on site. We have also started hiring out our secure space for dogs to provide additional income. 

Our new office hub is in place providing a much nicer workspace for our staff. 

## Community & Volunteering 

Our volunteers are a key part of our organisation. 

## Community Outreach 

The majority of our outreach is done via social media. Our network of supporters online has now grown to over 50,000 which is incredible. 

Using this network we are able to easily promote things like the spaying and neutering scheme, educating people in how best to look after their pets and helping to signpost them when they need support or when things go wrong. Cats in crisis are epidemic in the South Yorkshire region and we are working tirelessly to try and neuter as many cats as we can. Many of these cats are not feral but homed cats that find themselves left behind when owners circumstances change. We hope that by getting our prevention messages out into the community we can stop things from hitting crisis point in families and communities, reducing the number of emergencies we have to respond to at short notice. We aim to balance our requests for help via our network with good news posts and advice and education to try to help prevent compassion fatigue amongst 

## Volunteers 

Volunteers have been back on site this year, tirelessly cleaning, caring and cleaning some more in the kennels and cattery as well as out and about fundraising and advocating for Rain and it's animals. 

This year we've had the pleasure of working alongside a team of brilliant and dedicated volunteers. Volunteer hours were given to us by both our on site and off site volunteers. 

We held an informal social gathering on site for our volunteers to say thank you to them all for everything, it was a lovely and we hope to be able to make this a regular activity as it's rare that we are all able to be in the same space to share thoughts, ideas and experiences. It was also beneficial for the extended team to meet and be able to put names to faces. 

**6** 



## **Rain Rescue Directors` report (incorporating the Trustees` annual report) continued for the year ending 31 May 2022** 

## **Activities and perfomance continued** 

## The Pet Blood Bank 

We're proud to be partnering with the pet blood bank charity who come along to our site to collect blood donations to provide a life saving service to pets and vets, just like the one available to us humans! 

On an average donation day at the kennels we have 7-10 blood donors which can potentially save the lives of 25 dogs! 

This is just one of our stand out collaboration projects this year. 

## Staff & Training 

Staffing has been tough this year, with general staff shortages nationally and recruitment issues throughout the sector filling vacancies has been tricky. 

Currently we are operating at 6 full time staff and 4 part time. 

Jess joined us as Cattery Welfare Assistant and as Robyn left for maternity leave her cover position was filled by Charlotte. Gina has moved up to become our Kennel and Cattery Manager. 

Although we are operating at reduced staff numbers, the team is running effectively though at this time additional recruitment is needed to bolster the skills and resources of the team and we will be sharing this next year. 

Rain Rescue are a full member of the Association of Dogs and Cats Homes (ADCH), and our operations and site have been inspected by 2 other ADCH Management Committee members to ensure standards are achieved. 

We constantly strive to ensure our staff are supported through training and development, which has been reduced through Covid but will be starting up again next year. 

## **Future Plans** 

## Restructure, renovation and recruitment 

We continue to renovate the site with plans to develop for our new vet room which will also bring with it recruitment. 

We continue to explore the structure of the management level of the charity which will in time lead us to further recruitment and will hopefully help us to drive the charity forward with new 

Our focus at the moment is maintaining through a new and different crisis that's currently emerging. We're anticipating large increases in our running costs and we're planning how best to work through this and continue to provide this safe space for animals that is so very needed in 

**7** 



## **Rain Rescue Directors` report (incorporating the Trustees` annual report) continued for the year ending 31 May 2022** 

## **Financial Review** 

The Statement of Financial Activities shows incoming resources for the year of £352,629 (2021: £438,769).   Total expenditure for the year is £406,780 (2021: £318,351).  The SOFA is showing a deficit of £54,149 (2021: surplus £120,418) after transfers between funds of £1,754 taken from restricted funds. 

At the end of 31 May 2021 the trustees designated funds of £119,000.  These provisions are towards a new office portacabin, vet room and salary costs for a Centre Manager and Income p p g y p g will be depreciated over the life of the asset. 

At the year end, unrestricted fund balances are £170,215 with restricted funds of £34,933 and designated funds of £110,044  giving the total year end fund position of £315,192 (2021: 

## **Reserves Policy** 

The Board of Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the Charity should be six months of the resources expended from 2019/20 as the trustees feel this is a better reflection of the charities normal expenditure, this equates to £188,255.  After allowing for unrestricted funds invested in tangible fixed assets of £54,846 and redundancy costs of £6,292, the general reserves stand at £160,127.  This level of general reserves would finance operations in the event of short term funding gaps, and finance immediate obligations should Rain Rescue lose its funding, or alternatively in the event that the organisation should need to close.  At 31 May 2022, our general free reserves stood at £160,127, below our target level.  The Trustees are aware of this and aim to build on general reserves in the future years with the recruitment of a fundraiser. 

**8** 



## **Rain Rescue Directors` report (incorporating the Trustees` annual report) continued for the year ending 31 May 2022** 

## **Trustees' responsibilities for the financial statement** 

The trustees (who are also directors of Rain Rescue for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom 

Company law requires the directors to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the company at the end of the year and of the surplus or deficiency for the year then ended. 

In preparing those 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 2019 (FRS102) 

- make judgements and estimates that are reasonable and prudent 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006.  They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## **Small company provisions:** 

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. 

The trustees declare that they have approved the trustees' annual report and are signed on their behalf by: 

Signed 

Date: 

Print Name: _______________________ Position:       Trustee 

**9** 



## **Independent examiners report to the trustees of Rain Rescue Charitable Company** 

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2022. 

## **Responsibilities and basis of report** 

As the charity trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act).  In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) of the 2011 Act. 

## **Independent examiner's statement** 

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act.  I confirm that I am qualified to undertake the examination because I am a member of the Association of Accounting Technician, which is one of the listed bodies. 

I have completed my examination.  I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1.  accounting records were not kept in respect of the Company as required by section 386 of the Act; or 

2.  the accounts do not accord with those records; or 

3.  the accounts do not comply with the accounting requirements of section 396 of the 2006 

   - Act 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; or 

4.  the accounts have been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

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. 

Signed: Date: Faye Hazlehurst FMAAT Voluntary Action Rotherham Ltd Community Accountancy The Spectrum, Coke Hill Rotherham S60 2HX **10** 



## **Rain Rescue Statement of Financial Activities (including Income and Expense Account) for the year ending 31 May 2022** 

|**Unrestricted**<br>**Restricted**<br>**2022**<br>**Funds**<br>**Funds**<br>**Total**<br>**INCOMING RESOURCES**<br>**£**<br>**£**<br>**£**<br>Donations & Legacies<br>**2**<br>255,661<br>-<br>255,661<br>Charitable Activities<br>**3**<br>3,800<br>18,200<br>22,000<br>Fundraising & trading activities<br>**4**<br>74,440<br>-<br>74,440<br>Other income<br>530<br>-<br>530<br>**TOTAL INCOMING RESOURCES**<br>**334,429**<br>**18,200**<br>**352,629**<br>**RESOURCES EXPENDED**<br>Cost of raising funds - fundraising<br>**5**<br>15,285<br>-<br>15,285<br>Cost of raising funds - trading<br>**5**<br>3,902<br>-<br>3,902<br>Charitable Activities<br>**5**<br>377,003<br>10,589<br>387,592<br>**TOTAL EXPENDED RESOURCES**<br>**396,191**<br>**10,589**<br>**406,780**<br>**Net income/expenditure**<br>(61,760)<br>7,611<br>(54,149)<br>**Transfers between funds**<br>1,754<br>(1,754)<br>-<br>**Net movement in funds**<br>**(60,006)**<br>**5,857**<br>**(54,149)**<br>**Total funds brought forward**<br>340,265<br>29,076<br>369,341<br>**Total funds carried forward**<br>**280,259**<br>**34,933**<br>**315,192**|**Unrestricted**<br>**Restricted**<br>**2021**<br>**Funds**<br>**Funds**<br>**Total**<br>**£**<br>**£**<br>**£**<br>282,822<br>-<br>282,822<br>73,214<br>31,700<br>104,914<br>50,902<br>-<br>50,902<br>131<br>-<br>131|
|---|---|
||**407,069**<br>**31,700**<br>**438,769**|
||55,326<br>-<br>55,326<br>6,830<br>-<br>6,830<br>228,580<br>27,615<br>256,195|
||**290,736**<br>**27,615**<br>**318,351**|
||116,333<br>4,085<br>120,418<br>(1,206)<br>1,206<br>-|
||**115,127**<br>**5,291**<br>**120,418**<br>225,138<br>23,785<br>248,923|
||**340,265**<br>**29,076**<br>**369,341**|



This Statement of Financial Activities includes all gains and losses recognised in the year. 

All the activities of the charitable company are classed as continuing. 

The comparative figures for each fund are shown in notes to the accounts. 

**11** 



## **Rain Rescue Balance Sheet as at 31 May 2022** 

|**Notes**<br>**Fixed assets**<br>Tangible fixed assets<br>**8**<br>**Current assets**<br>Stock<br>Debtors<br>**9**<br>Cash at Bank and in hand<br>**Total assets**<br>**Liabilities**<br>Creditors - due within one year<br>**10**<br>**Total liabilities**<br>**Net current assets**<br>**Net assets**<br>**Represented by:**<br>Unrestricted funds<br>Designated funds<br>**13**<br>Restricted funds<br>**13**<br>**Total Charity funds**|**2022**<br>**£**<br>101,427<br>774<br>6,783<br>227,343<br>234,900<br>(21,135)<br>(21,135)<br>213,765<br>315,192<br>170,215<br>110,044<br>34,933<br>315,192|**2021**<br>**£**<br>63,830<br>3,388<br>8,554<br>304,538|
|---|---|---|
|||316,480<br>(10,969)|
|||(10,969)<br>305,511|
|||369,341|
|||221,265<br>119,000<br>29,076|
|||369,341|



The notes on the following pages form part of these financial statements. 

For the period ending 31st May 2021, the company is entitled to the audit exemption under 477 of the Companies Act 2006.  The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime. 

These financial statements were approved and signed by the Board of directors. 

Signed: 

Print name: ___________________________ Date: Director 

**12** 



## **Rain Rescue Notes to the financial statements for the year ending 31 May 2022** 

## **1 Accounting policies** 

## **Basis of preparation** 

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 (FRS102)) and the Companies Act 2006. 

The charity meets the definition of a public benefit entity under FRS102.  Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant account policy notes. 

## **Incoming Resources** 

All income is included in the Statement of Financial Activities when the charity is entitled to the income, the receipt is probable and the amount can be measured reliably. 

Donated services, assets and facilities are included as income at fair value where it is practical to quantify and the value can be measured reliably.  A corresponding amount is recognised as expenditure or an asset as appropriate.  No amounts are included for the value of services provided by volunteers which is in line with SORP (FRS102). 

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity.  Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred. 

Income from government and other grants is recognised at fair value when the charity has entitlement, after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably.  If entitlement is not met these amounts are deferred.  These grants and voluntary income are included in incoming resources when these are receivable and allocated appropriately between unrestricted and restricted income depending upon restrictions imposed. 

Donations and legacies are accounted for when they are receivable. 

## **Expenditure** 

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. 

## **Stock** 

Stock is stated at the lower of cost and net realisable value after making due allowance for slow and obsolete stock. 

**13** 



## **Rain Rescue Notes to the financial statements for the year ending 31 May 2022** 

## **Support costs allocation** 

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, and administrative payroll costs.  They are incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters.  Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. 

## **Fixed assets** 

All items of capital expenditure below £500 are written off as incurred.  The change in policy was introduced during 2017/18. 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under finance lease, over the lease term, whichever is the shorter. 

Motor Vehicles 20% reducing balance Plant and Machinery 20% reducing balance Computer equipment 25% straight line Improvement to Leasehold 5% straight line Property 

## **Debtors and creditors receivable/payable within one year** 

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in expenditure. 

## **Provisions** 

Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated. 

## **Leases** 

Rentals payable under leases are charged against income on a straight line basis over the lease term. 

## **Going Concern Note** 

The financial statements have been prepared on a going concern basis.  The trustees have considered the level of funds held and the expected level of income and expenditure for the 12 months following the authorising of these financial statements and consider the going concern basis appropriate. 

## **Pension costs and other post-retirement benefits** 

The charity operates a defined contribution pension scheme.  Contributions payable to the charity's pension scheme are charged to the SOFA in the period to which they relate. 

**14** 



## **Rain Rescue Notes to the financial statements for the year ending 31 May 2022** 

## **Analysis of Income** 

|**Unrestricted**<br>**Funds**<br>**2 Donations & Legacies**<br>**£ **<br>Donations, adoptions and gift aid<br>247,414<br>Donated goods<br>8,247<br>Legacies<br>-<br>**255,661**|**Restricted**<br>**Funds**<br>**£**<br>-<br>-<br>-<br>**-**|**Total**<br>**Total**<br>**2022**<br>**2021**<br>**£ **<br>**£**<br>247,414<br>233,460<br>8,247<br>9,213<br>-<br>40,149<br>**255,661**<br>**282,822**|
|---|---|---|



The charitable company received donated animal feed from Burns dog food at a value of £8,247 (2021:£8,247 and pets at home lifeline vouchers amounting to £966). 

Income received from donations and legacies was £255,661 (2021 £282,822) all of which was attributable to unrestricted funds. 

**15** 



## **Rain Rescue Notes to the financial statements for the year ending 31 May 2022** 

|**3 Charitable Activities**<br>**Unrestricted**<br>**Restricted**<br>**Funds**<br>**Funds**<br>**£**<br>**£**<br>Animal Defence Trust<br>-<br>-<br>Audrey Lamb Trust<br>-<br>-<br>The Mary Heap Charitable Trust<br>-<br>-<br>Jean Sainsbury Trust<br>-<br>-<br>Animal Friends Insurance<br>-<br>2,750<br>Alice Noakes<br>-<br>-<br>RMBC - Covid 19<br>-<br>-<br>The Gallimore Trust<br>-<br>450<br>Battersea dogs & cats home<br>-<br>10,000<br>The Ostacchini Family Charitable Trust<br>-<br>-<br>Animal Rescue Live<br>-<br>-<br>HMRC - Job retention scheme<br>-<br>-<br>The Rose Animal Welfare Trust<br>-<br>-<br>Persula Foundation<br>-<br>-<br>Support Adoption for Pets<br>-<br>-<br>Rescue Rangers<br>-<br>1,000<br>Schnauzerfest<br>-<br>1,000<br>Rushbrook Charitable Trust<br>-<br>-<br>Greyhound Board of GB<br>-<br>3,000<br>Hobhouse Charitable Trust<br>2,500<br>-<br>Michael and Shirley Hunt Charitable Trust<br>1,000<br>-<br>The Dennis Alan Yardy Charitable Trust<br>-<br>-<br>Other Small grants under £500<br>300<br>-<br>**3,800**<br>**18,200**|**Total**<br>**2022**<br>**£ **<br>-<br>-<br>-<br>-<br>2,750<br>-<br>-<br>450<br>10,000<br>-<br>-<br>-<br>-<br>-<br>-<br>1,000<br>1,000<br>-<br>3,000<br>2,500<br>1,000<br>-<br>300<br>**22,000**|**Total**<br>**2021**<br>**£**<br>10,000<br>2,000<br>1,500<br>8,000<br>5,000<br>1,000<br>10,000<br>700<br>10,000<br>1,500<br>800<br>21,114<br>20,000<br>3,000<br>3,000<br>-<br>-<br>5,000<br>-<br>-<br>-<br>1,000<br>1,300|
|---|---|---|
|||**104,914**|



Income for Charitable Activities was £22,000 (2021: £104,914) of which £3,800 (2021: £73,214) was attributable to unrestricted funds and £18,200 (2021: £31,700) was attributable to restricted funds. 

**16** 



## **Rain Rescue** 

## **Notes to the financial statements (continued) for the year ending 31 May 2022** 

## **4 Fundraising and trading activities** 

|**Unrestricted**<br>**Funds**<br>**£ **<br>Fundraising Events<br>43,216<br>Sponsorship<br>6,100<br>Commission<br>7,594<br>Trading<br>17,530<br>74,440|**Restricted**<br>**Total**<br>**Total**<br>**Funds**<br>**2022**<br>**2021**<br>**£**<br>**£**<br>**£**<br>-<br>43,216<br>30,749<br>-<br>6,100<br>3,000<br>-<br>7,594<br>4,706<br>-<br>17,530<br>12,447<br>-<br>74,440<br>50,902|
|---|---|



Income from fundraising and trading activities in 2022 and 2021 was attributable to unrestricted funds. 

## **Analysis of Expenditure** 

|**Unrestricted**<br>**Funds**<br>**5 Costs of generating funds - fundraising**<br>**£ **<br>Fundraising fees & membership<br>7,507<br>Staff costs<br>-<br>Rent and room hire<br>-<br>Event fees<br>-<br>In memory & celebration<br>270<br>Postage costs<br>2,334<br>Office comsumables<br>32<br>Marketing/advertising<br>4,610<br>Equipment, supplies & consumables<br>532<br>Other expenses<br>-<br>15,285|**Restricted**<br>**Funds**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**Total**<br>**Total**<br>**2022**<br>**2021**<br>**£ **<br>**£**<br>7,507<br>9,589<br>-<br>32,601<br>-<br>2,156<br>-<br>84<br>270<br>1,227<br>2,334<br>3,309<br>32<br>72<br>4,610<br>6,115<br>532<br>29<br>-<br>144<br>15,285<br>55,326|
|---|---|---|



Expenditure on costs of generating funds - fundraising in both 2022 and 2021 was attributable to unrestricted funds. 

|**Unrestricted**<br>**Funds**<br>**5 Costs of generating funds - trading**<br>**£ **<br>Equipment, supplies & consumables<br>3,837<br>Transaction charges<br>65<br>Printing, postage & stationery<br>-<br>Other costs<br>-<br>3,902|**Restricted**<br>**Funds**<br>**£**<br>-<br>-<br>-<br>-<br>-|**Total**<br>**Total**<br>**2022**<br>**2021**<br>**£ **<br>**£**<br>3,837<br>6,189<br>65<br>385<br>-<br>14<br>-<br>242<br>3,902<br>6,830|
|---|---|---|



Expenditure on costs of generating funds - trading in both 2022 and 2021 was attributable to unrestricted funds. 

**17** 



## **Rain Rescue Notes to the financial statements (continued) for the year ending 31 May 2022** 

|**Unrestricted**<br>**Funds**<br>**5 Expenditure on charitable activities**<br>**£ **<br>Salary costs<br>188,077<br>Freelance/sessional staff<br>9,782<br>Payroll costs<br>874<br>Travel and training<br>1,445<br>Animal Training<br>11,546<br>Bank & processing charges<br>2,029<br>Cleaning costs<br>1,795<br>Greyhound costs<br>-<br>Insurance<br>3,031<br>Volunteer expenses<br>598<br>Rent & Rates<br>18,893<br>Utilities<br>4,934<br>Vet fees, medication and feed<br>68,979<br>Waste disposal<br>227<br>Legal & professional fees<br>20,294<br>ICT costs<br>1,232<br>Marketing/advertising<br>331<br>Telephone and internet<br>1,436<br>Printing, postage & stationery<br>28<br>Maintenance<br>9,722<br>Membership & subscriptions<br>4,590<br>Clothing<br>1,055<br>Equipment, supplies & consumables<br>8,591<br>Website<br>4,668<br>Recruitment<br>483<br>CCTV surveilance<br>182<br>Motor expenses<br>3,975<br>Depreciation<br>9,747<br>Loss on disposal of asset<br>(1,626)<br>Other expenditure<br>85<br>377,003|**Restricted**<br>**Funds**<br>**£**<br>2,057<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>3,976<br>-<br>-<br>-<br>-<br>-<br>32<br>1,624<br>-<br>-<br>612<br>-<br>-<br>-<br>-<br>2,288<br>-<br>-<br>10,589|**Total**<br>**2022**<br>**£ **<br>190,134<br>9,782<br>874<br>1,445<br>11,546<br>2,029<br>1,795<br>-<br>3,031<br>598<br>18,893<br>4,934<br>72,954<br>227<br>20,294<br>1,232<br>331<br>1,436<br>60<br>11,347<br>4,590<br>1,055<br>9,203<br>4,668<br>483<br>182<br>3,975<br>12,035<br>(1,626)<br>85<br>387,592|**Total**<br>**2021**<br>**£**<br>104,515<br>1,825<br>1,016<br>1,282<br>-<br>776<br>-<br>2,000<br>2,592<br>683<br>18,768<br>3,051<br>58,965<br>2,244<br>4,742<br>265<br>2,575<br>1,506<br>20<br>12,271<br>646<br>370<br>7,281<br>5,717<br>-<br>1,320<br>4,031<br>14,262<br>2,447<br>1,027|
|---|---|---|---|
||||256,195|



Expenditure on Charitable Activities was £387,592 (2021: £256,195) of which £377,003 (2021: £228,580) was attributable to unrestricted funds and £10,589 (2021: £27,615) was attributable to restricted funds. 

**18** 



## **Rain Rescue Notes to the financial statements (continued) for the year ending 31 May 2022** 

|**6 Staff Costs**<br>Salaries<br>Employers national insurance<br>Employers allowance<br>Employer pension contributions<br>Redundancy costs|**Total**<br>**2022**<br>**£**<br>176,509<br>13,068<br>(5,595)<br>3,241<br>2,911<br>190,134|**Total**<br>**2021**<br>**£**<br>126,641<br>9,932<br>(3,360)<br>2,871<br>1,067<br>137,151|
|---|---|---|



No employee received emoluments of more than £50,000 (2021 none).  The average number of employees during the year was 9 (2021: 7). 

## **7 Trustees and key management remuneration, benefits and expenses** 

There was no trustee remuneration, benefits or expenses during the period. (2021: none). 

|**8 Tangible fixed assets**<br>Cost at 1 June 2021<br>Additions<br>Disposals<br>at 31 May 2022<br>**Depreciation**<br>at 1 June 2021<br>Charge for the year<br>Disposal<br>at 31 May 2022<br>**Net book value**<br>31 May 2022<br>31 May 2021|**Plant &**<br>**Machinery**<br>**£**<br>112,980<br>9,130<br>(2,000)<br>120,110<br>86,825<br>6,852<br>(976)<br>92,701<br>**27,409**<br>26,155|**Motor**<br>**Vehicles**<br>**£**<br>19,962<br>-<br>-<br>19,962<br>14,985<br>996<br>-<br>15,981<br>**3,981**<br>4,977|**Office**<br>**Equipment**<br>**£**<br>3,298<br>-<br>-<br>3,298<br>3,298<br>-<br>-<br>3,298<br>**-**<br>-|**Leasehold &**<br>**Total**<br>**property**<br>**£**<br>**£**<br>49,761<br>186,001<br>41,526<br>50,656<br>-<br>(2,000)|
|---|---|---|---|---|
|||||91,287<br>234,657|
|||||17,063<br>122,171<br>4,187<br>12,035<br>-<br>(976)|
|||||21,250<br>133,230|
|||||**70,037**<br>**101,427**<br>32,698<br>63,830|



**19** 



## **Rain Rescue** 

## **Notes to the financial statements (continued) for the year ending 31 May 2022** 

|**9 **|**Debtors**|**2022**|**2021**|
|---|---|---|---|
|||**£**|**£**|
||Trade debtors|815|-|
||Other debtors|789|-|
||Prepayments and accrued income|1,602|3,084|
||Accrued income|-|2,545|
||VAT refund due|3,577|2,925|
|||6,783|8,554|
|**10 **|**Creditors**|**2022**|**2021**|
|||**£**|**£**|
||Accruals and deferred income|1,315|2,771|
||Amounts in respect of taxation and social security|3,015|1,179|
||Other creditors|16,805|7,019|
|||21,135|10,969|
|**11 **|**Analysis of net assets between funds**|||



|||||**2022**|
|---|---|---|---|---|
||**Unrestricted**|**Restricted **|**Designated**|**Total**|
||**funds**|**funds**|**funds**|**funds**|
||**£ **|**£**||**£**|
|Fixed assets|56,555|28,053|16,819|101,427|
|Current assets|134,795|6,880|93,225|234,900|
|Current Liabilites|(21,135)|-|-|(21,135)|
||170,215|34,933|110,044|315,192|
|_Prior year_||||**_2021_**|
||**_Unrestricted_**|**_Restricted _**|**_Designated_**|**_Total_**|
||**_funds_**|**_funds_**|**_funds_**|**_funds_**|
||**_£ _**|**_£_**||**_£_**|
|_Fixed assets_|_54,846 _|_8,984_|_-_|_63,830_|
|_Current assets_|_176,313 _|_21,167_|_119,000_|_316,480_|
|_Current Liabilites_|_(9,894)_|_(1,075)_|_-_|_(10,969)_|
||_221,265_|_29,076_|_119,000_|_369,341_|



## **12 Independent examination and accountancy services** 

During the period, the cost of the independent examination and accountancy services was £1,250 (2021: £1,250). 

**20** 



## **Rain Rescue Notes to the financial statements (continued) for the year ending 31 May 2022** 

|**13 Movement in funds**<br>**Restricted funds**<br>Awards for All<br>* Betty Phillips Charitable Trust<br>The Gallimore Trust<br>* Majorie Coote Animal Trust<br>* Jean Sainsbury Trust<br> Pedigree Foundation<br>Snip and chip<br>Support Adoption for Pets<br>* Animal Defence Trust<br>* Battersea dogs & cats home<br>* Battersea dogs & cat home<br>Greyhound Board of GB<br>Schnauzerfest<br>Rotherham Rescue Rangers<br>Animal Friend Insurance<br>Battersea - website|**Opening**<br>**Incoming**<br>**balance**<br>**resources**<br>**£**<br>**£ **<br>319<br>-<br>3,277<br>-<br>-<br>450<br>328<br>-<br>5,286<br>-<br>1,053<br>-<br>2,496<br>-<br>1,000<br>-<br>10,000<br>-<br>5,592<br>-<br>-<br>10,000<br>-<br>3,000<br>-<br>1,000<br>-<br>1,000<br>-<br>2,750<br>(275)<br>-<br>29,076<br>18,200|**Resources**<br>**Transfers**<br>**Closing**<br>**expended**<br>**balance**<br>**£**<br>**£**<br>**£**<br>319<br>-<br>-<br>655<br>-<br>2,622<br>366<br>-<br>84<br>66<br>-<br>262<br>264<br>-<br>5,022<br>-<br>-<br>1,053<br>2,250<br>-<br>246<br>-<br>-<br>1,000<br>500<br>-<br>9,500<br>452<br>-<br>5,140<br>3,354<br>-<br>6,646<br>971<br>(2,029)<br>-<br>1,000<br>-<br>-<br>-<br>-<br>1,000<br>392<br>-<br>2,358<br>-<br>275<br>-|
|---|---|---|
|||10,589<br>(1,754)<br>34,933|



The closing balance on the Majorie Coote Animal Trust and Betty Phillips Charitable Trust represents the fixed asset fund, the remaining balance will be used to write down the value of value of over the useful life. 

## Fund transfer 

A sum of £275 was transferred from general funds to restricted funds to cover the cost of the website. £2,029 was transferred from restricted funds into general funds, this was for expenditure that had occurred in the previous year and not correctly apportioned to the funder. 

|**Designated funds**<br>Office portacabin<br>Staffing/salary costs<br>Vet room|**Opening**<br>**Incoming**<br>**balance**<br>**resources**<br>**£**<br>**£ **<br>20,000<br>-<br>69,000<br>-<br>30,000<br>-<br>119,000<br>-|**Resources**<br>**Transfers**<br>**Closing**<br>**expended**<br>**balance**<br>**£**<br>**£**<br>**£**<br>885<br>-<br>19,115<br>8,071<br>-<br>60,929<br>-<br>-<br>30,000|
|---|---|---|
|||8,956<br>-<br>110,044|



The Office portacabin was purchased during the year and capitalised.  The balance will be depreciated over the useful life of the building. 

Staffing/salary costs (including all on costs) have been designated to fund a Centre Manager and Income Generation Manager. 

The vet room - money has been designated towards the cost and installation of a vet room. 

**21** 



## **Rain Rescue Notes to the financial statements (continued) for the year ending 31 May 2022** 

**14** Other fees paid to the Independent Examiners organisation in the period. 

|Payroll bureau<br>Human Resources<br>Quickbooks license|**2022**<br>**£**<br>874<br>105<br>90<br>1,069|**2021**<br>**£**<br>1,016<br>315<br>81|
|---|---|---|
|||1,412|



## **15 Financial commitments** 

At the year end, the charity had annual commitments under non-cancellable operating leases as set out below: 

Operating leases on land and buildings which expire: 

|Within one year<br>Within two to five years<br>Within five to ten years|**2022**<br>**£**<br>18,000<br>19,800<br>21,780<br>59,580|**2021**<br>**£**<br>18,000<br>19,800<br>19,800|
|---|---|---|
|||57,600|



## **16 Ultimate Controlling Party** 

The charity is ultimately controlled by its trustees.  No individual trustee has overall control. 

## **17 Related party transactions** 

During the year the charitable company paid rental payments to Mrs J Neilson (Company Secretary) an employee and her husband Mr S Neilson also an employee for the use of buildings and land of £18,000 (2021: £18,000). 

There were no other related party transactions. 

**22**