REGISTERED COMPANY NUMBER: 03037504 (England and Wales) REGISTERED CHARITY NUMBER: 1128983 REGISTERED CHARITY NUMBER SC040796 (Scotland)
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
FOR
BORDER COLLIE RESCUE
UHY Calvert Smith Chartered Accountants Heritage House Murton Way Osbaldwick York North Yorkshire YO19 5UW
BORDER COLLIE RESCUE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
| Page | |
|---|---|
| Report of the Trustees | 1 to 7 |
| Independent Examiner's Report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 to 11 |
| Notes to the Financial Statements | 12 to 18 |
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
BORDER COLLIE RESCUE
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
3037504 (England and Wales)
Registered Charity number
1128983 (England and Wales) SC040796 (Scotland)
Registered office
57 Market Place Richmond North Yorkshire DL10 4JQ
Trustees
A Alderson M Ballantyne M Cooke N Oliver
Senior Management Team
Nicola Oliver - Dogs and Welfare Michael Cooke - Support Services
Principal Vets
Swale Veterinary Surgery Veterinary and Welfare Consultants
Independent Examiner
UHY Calvert Smith Chartered Accountants Heritage House Murton Way Osbaldwick York YO19 5UW
Bankers
NatWest - 25 High Row, Darlington, County Durham HSBC - 23 Market Place, Richmond, Yorkshire
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BORDER COLLIE RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Border Collie Rescue is constituted as a charitable company, limited by guarantee under a Memorandum and Articles of Association as defined by the Companies Act 2006.
Border Collie Rescue incorporated as a non-profit charitable company limited by guarantee in March 1995 and registered with the Charity Commission in England and Wales on 2 April 2009 and with the Office of the Scottish Charity Regulator on 31 August 2009.
Border Collie Rescue is run and staffed by volunteers with no paid employees.
Governance
As set out in the Articles of Association, the trustees (who are also directors of the company) are elected, removed or replaced by ordinary resolution of the company.
The trustees are required to resign and, if applicable, seek election at the charity's annual general meeting.
The number of trustees shall not be less than three. The current number of trustees for this financial year is four. Trustees are appointed to act in accordance with the objects of the charity and, as such, make the necessary policy decisions.
The Management Council of the charity consists of the trustees, consultants and other non-executive officers who are appointed or co-opted onto the Management Council by the trustees for a period defined in the resolution confirming their appointment and for the purposes of provision of expert or specialist advice.
Non-executive officers are selected for the skills and expertise they can offer to the charity and are invited to attend meetings of trustees to contribute to matters on the agenda. They have no obligation to attend. Only trustees may vote on resolutions.
The Management Council normally meets four times annually but during Covid-19 restrictions have employed written resolutions as part of their governing process.
The objects and work of the charity is the rescue, rehabilitation, retraining and re-homing of Border Collies and Sheepdogs and the advancement of animal welfare, in particular of this dog breed and occupation.
The trustees seek to ensure that the skills represented by non-executive officers appointed to the Management Council extend and add to the experience and expertise offered by the trustees themselves.
A wide range of practical and business skills are thus made available to the trustees for the application of the charities work in the furtherance of its objects.
All trustees and non-executive members of the Management Council are provided with the following information prior to appointment.
A copy of the Memorandum and Articles of the charity;
The current financial position of the charity, as of the latest completed month;
A breakdown of the organisational structure of the charity:
On appointment, they are also provided with full contact details of all trustees, non-executive officers and senior management and copies of minutes of previous meetings of the year they were appointed..
Prior to their appointment, trustees must spend at least one year working with the charity as a volunteer in some capacity and are encouraged to continue to remain actively involved in the day to day work of the charity throughout their appointment.
During induction, trustees are made familiar with current health and safety procedures, care and re-homing priorities, the ethics underlying the work of the charity, operational procedures and the plans and projects being considered or currently operated by the charity.
All members of the Management Council are encouraged to review Charity Commission and OSCR guidance on procedures and obligations of charity trustees as and when they are issued.
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BORDER COLLIE RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
Organisational structure
The charity is governed by a council consisting of trustees, advisory non-executive officers and managers.
One trustee is appointed as chair to mediate and control meetings. The Chair organises and ensures meetings are recorded and ensures the charity provides a consistent and high operational standard.
A non-executive treasurer is appointed by the trustees to oversee the financial records of the charity and keep the trustees and Council informed of the charities current financial position at meetings.
For the purposes of daily management and operation of Border Collie Rescue, the charity separates it work into two divisions, being:
Welfare , responsible for all aspects of the rescue, care and placement of dogs taken in by the charity and; Administration , being all other activities required in support of the objects of the charity and the work of the Welfare division. Two trustees are appointed as managers to oversee and run these divisions.
They implement the directives of the Management Council, reporting back to trustees and council regarding progress in the appropriate areas for which they are responsible. They are designated authority to make purchases on behalf of the charity up to a limit set by the council and to pay the day to day running costs.
Each of these divisions has separate bank accounts with NatWest and separate cash accounts. At the end of December 2019 an additional Central and Welfare fund bank account was opened with HSBC. The original reason for opening these additional accounts was the closure of the local NatWest branch.
The bulk of funds were transferred to the HSBC accounts in January 2020 and all expenditure and most income now goes through these accounts. Electronic payments continue to be paid to NatWest.
For the time being the charity intends to operate accounts with both banks while it considers the option of separating the income and expenditure of its cross border work in Scotland from that of England and Wales.
All Welfare bank and cash accounts are restricted funds and payments from all bank accounts require two trustee signatories.
The trustees may appoint other managers, at their discretion, to supervise and manage individual projects. On appointment, and for the duration of the appointment, such individuals become part of the Senior Management Team along with the Divisional Managers. Outreach groups and individual volunteers who assist the work of the charity are appointed by, and work under the supervision of, the Divisional Managers.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Procedures are in place to reduce risks of liability by ensuring compliance to Health and Safety laws covering volunteers working for the charity and members of the public that come into contact with the charity. Although not a legal requirement, the charity has a written health and safety policy.
Appropriate insurance is in place to cover public and employee's liability, cash in hand, goods in transit and trustees' liability. Procedures covering major transactions and the handling of funds, resources and income exist to reduce risks of fraud, theft or error.
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BORDER COLLIE RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
OBJECTIVES AND ACTIVITIES
Objectives and aims for public benefit
The principal objects and activities of Border Collie Rescue are defined in its governing document:
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to rescue, take in and provide care, shelter and sanctuary for stray, lost, neglected, abandoned, ill-treated and unwanted dogs of the Border Collie and other Working Sheepdog breeds, and to re-home these dogs wherever possible, and in particular, to provide and maintain rescue homes for the reception, care and treatment of such animals.
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to alleviate the suffering of these dogs and 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 trustees of Border Collie Rescue are aware of guidance published by the Charity Commission on Public Benefit and the guidance is taken into account when they review the objectives and activities of the charity.
Review of activities
Border Collie Rescue is entirely run and staffed by volunteers. The charity has no paid employees. For the purposes of fundraising and promotion the charity would normally run stalls at events and markets to sell merchandise and donated goods with collections, raffles, tombolas. Covid-19 has curtailed these activities.
Furtherance of objects
Border Collie Rescue uses foster homes to accommodate dogs it takes in and a facility in near Richmond to rehabilitate dogs with behavioural and medical issues. Sheepdog assessment facilities exist in Swaledale. Dogs with strong working inclinations and instincts are re-homed to working homes that can fulfil their needs.
Numbers of foster homes vary according to availability of suitable volunteers and their other commitments. The Richmond rehab facility can accommodate up to six dogs with others held in foster homes nationally.
Typically, the charity still has between twenty and twenty-five dogs in its care at any time, accommodated in adapted outbuildings, within dwelling houses or at the Richmond facility. Covid-19 has affected our ability to work in this way over the last year. Details of this are outlined in the section on Covid-19 at the end of this report.
The charity assists other rescue organisations and members of the public on behavioural and training issues and gives help and advice on overcoming problems.
The charity works to help and encourage dog owners of any breed to be able to keep their pets rather than re-home them and offers other charitable organisations advice and assistance to help them understand the needs of Border Collies in their care and find them the most suitable homes.
The charity offers twenty-four hour telephone support to clients who have adopted. An 0845 number is given out for people to call an advice line for assistance with troublesome dogs. The non-geographic numbers can be relayed to other destination numbers outside of normal office hours.
Border Collie Rescue continues to run four dedicated websites. The main website 'Border Collie Rescue on Line' has sections specific to breed and behavioural advice, available free to the public throughout the world. It also contains updated information about Covid-19, its effect on animals and the work of the charity. A Scottish Website offers resources specific to Border Collie owners resident in Scotland.
A video website offers video information about the breed, specific issues and the work of the charity. A fourth website provides resources to encourage people to keep themselves and their dogs fit.
Border Collie Rescue holds in trust a breed specific library of books, video and reference material.
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BORDER COLLIE RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
The charity operates an outreach program to take information about the breed and general animal welfare issues to the public via films and audio/visual displays at village halls, schools and appropriate venues.
Border Collie Rescue helps to promote other charities by offering video production and hosting of videos. The outreach program and access to the library have both been suspended for the duration of the pandemic.
Identifiable benefit
Border Collie Rescue takes the majority of dogs directly from their previous owners who have found themselves unable to keep their dog and have sought our help in alleviating their dilemma.
The balance of dogs come from other rescue organisations or local authority pounds; thus enabling the other organisation to provide further assistance to the public with the resources freed by our intervention.
All of our services are free or subject to a voluntary donation and available to all individuals and organisations resident throughout England, Wales and Scotland. We only offer advice to Northern Ireland.
As we make no charge to take in dogs and all dogs re-homed are offered on the basis of a voluntary donation, people on low incomes are not excluded from benefiting from our services.
By the application of assessments to reveal the potential of each dog coming into its care, Border Collie Rescue is able to target homes for dogs that can provide additional benefit to humanity and the public. Examples include Police/Prison Service scenting work, Search and Rescue work and assistance dogs.
By the giving of small grants, the charity is able to assist people who are receiving state benefit with the provision of food or veterinary care to enable them to keep their much-loved pet during their time of difficulty. Such grants are paid directly to the service provider i.e. - Vet, Dog food supplier, etc.
The facilities provided by Border Collie Rescue are designed to assist members of the public and other organisations in resolving problems they are having with their dogs or gain a greater understanding of the breed or more general animal welfare issues and good husbandry practices.
By provision of quality advice and support the charity is able to assist some members of the public to keep their pets and alleviate the need for re-homing.
The use of video and audio visual presentations enable the charity to put its messages over in a more subtle or entertaining way. Where possible, DVD's of videos made by, or on behalf of, the charity are played at shows and events the charity attends, reaching a larger audience.
There are no restrictions on who may benefit from our services.
Internet-based facilities are available free to any member of the public through public libraries, drop in centres or other free internet access providers; consequently no one is excluded due to financial constraints.
Scotland
Border Collie Rescue is a Cross Border charity, registered with OSCR and continues to work in Scotland. Over this financial year approximately 30% of the charities work has involved people and dogs resident in Scotland.
This decline has been due to the travel restrictions imposed by measures to prevent the spread of Covid-19 which has included the closing of the border between England and Scotland at times.
Generally speaking, demand from Scottish residents has decreased over this financial year as has demand from the rest of the UK, again due to restriction on social contact and travel due to Covid-19 but also due to conditions outlined in the section on Covid-19 below.
Taking dogs into care in Scotland has also been inhibited due to volunteer fosterers withdrawing from service for the duration of the pandemic. On the occasions where it has been possible dogs have had to be transported to England for fostering.
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REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
BORDER COLLIE RESCUE
In this last financial year the majority of the charities funding has come from donations made online and in most cases it has not been possible to distinguish between those donors resident in England and Wales and those resident in Scotland.
The charity had previously considered splitting income streams to distinguish income from England and Wales and Scotland so funds could be appropriated according to source but this idea has been put on hold for the foreseeable future.
Covid-19
Our 2019 to 2020 annual report had considerable information about how the virus pandemic had affected our work. During the year we have been able to keep our office running due to working from home and our ability to transfer calls on our non-geographic telephone number to any UK landline where a volunteer was available.
We have successfully continued to offer advice and assistance to people having problems with their dogs and the demand for this service has dramatically increased over the year.
Our office hours increased to be able to deal with this additional demand and we made many calls outside of our normal hours to provide an advice service.
We noted a considerable drop in requests to take in dogs and a massive increase in people applying to offer a home to one.
These changes were due to lockdowns and restrictions with people furloughed for long periods of time or working from home which led to a massive increase in demand for dogs and a consequential massive increase in prices of puppies and unwanted older dogs which were being offered via internet websites.
People with unwanted dogs were selling them rather than asking rescue organisations to take them on. The dogs we were being asked to take in, for the most part, were dogs that were unsuitable to be sold due to behavioural issues or aggression.
Many rescue organisations had no dogs available and very little income and some smaller groups shut down for the duration or ceased operations completely.
Organisations like ours who continued to offer a service over the period were receiving an increase in calls due to the above factors.
As well as offering one to one telephone advice we provided a limited advice service via email for problems that did not require a series of questions and answers that would have taken much time over a couple of days.
When offering advice, a question posed to an applicant may invoke an answer that in turn creates another question so this process is best done on the phone where it can take place in real time.
Online, on our website, we were able to offer broad advice through our advice section and through our Covid-19 page which also kept people up to date about changes to restrictions and what we were allowed to do in the three regions of the UK mainland.
Working within government rules and guidelines and due to exemptions on travel restrictions given to charities, animal welfare organisations and those working in essential services we were able to collect unwanted dogs, accommodate them and deliver them to new homes but for most of the year we were unable to enter an applicant's property to carry out a home visit so had to rely on 'virtual' home checks using video and photographs and internet searches, including Google Earth, to give us a good idea of the suitability of a home for a particular dog.
For much of the year people were not allowed to travel to come to us so we had to go to them and for some of this time we could not cross borders into Scotland or Wales so our rehoming was limited to England.
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BORDER COLLIE RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
Towards the end of the year we became aware that some people were experiencing financial difficulties and were finding it difficult to provide for their families and their dogs. This led to us creating a scheme to support local people with such problems through food banks run by churches and community centres local to our Richmond HQ.
One off donations were offered to five groups covering Wensleydale, Swaledale, Teesdale, Richmond, Catterick Garrison and Barnard Castle.
These donations were in the form of dog food, tinned, dried and wet as requested, along with mixer meal and dog biscuits. Two of these groups received a bulk delivery and the other three had accounts set up at local pet shops where they could draw whatever they required on demand up to the limit of the donation.
Recipients were selected and monitored by the people organising and running the groups who vetted them for eligibility and allocated donated dog food alongside the foodstuffs being provided for the families.
In addition we were able to help some local animal rescue organisations with small donations of bedding and feed.
It has been a difficult year but we have been able to operate and take in and re-home dogs on a limited scale.
Some have come from key workers who found it difficult to look after their dogs due to the increase in their workload and working hours and some from members of the general public.
One object we have, which did not change during this period, was our preference in helping people overcome problems they were having with their dogs by advice and support and in this regard we have been very successful in achieving this object over the year.
FINANCIAL REVIEW
The results for the year are set out in the attached financial statements.
Reserves policy
It is the policy of the charity to hold six months of the previous years running costs or £12,000, whichever is the smaller sum, as a primary reserve against loss of income and contingency in any current year, subject to such reserves being available and at the trustees disposal.
The charity has been the grateful recipient of a number of legacies in recent years, with a little over £140,000 recognised in this financial statements over the last 3 financial periods - though with £25,000 (2020: £50,000) included as amounts receivable at the balance sheet date. This is reflected in the charity’s current level of unrestricted reserves. The trustees have allocated £10,000 of legacy funding received in the year to establish a designated Rehab Centre fund which it is proposed would be used for the future purchase of a property to be used for the rehabilitation of dogs with behavioural and trauma issues.
Border Collie Rescue receives its primary funding by voluntary public donation, including legacies, and self-generated fundraising activities (although these have been curtailed by Covid-19 restrictions in this and the prior year). Within this financial year, the charity has received no grant funding nor made any grant funding applications.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 21 December 2021 and signed on its behalf by:
M D Cooke - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BORDER COLLIE RESCUE
Independent examiner's report to the trustees of Border Collie Rescue ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.
Responsibilities and basis of report
As the 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 Charities and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the Company are not required by charity or company law to be audited and have chosen instead to have an independent examination.
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 the Company’s accounts carried out under section 44 (1) ( c) of the 2005 Act and section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the Company is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of the Institute of Accountants in England and Wales (ICAEW).
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:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act and Regulation 4 of the 2006 Accounts Regulations; or
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the accounts do not accord with those records with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006
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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
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.
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.
H Priest UHY Calvert Smith Chartered Accountants Heritage House Murton Way Osbaldwick York YO19 5UW
Date: 22 December 2021
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BORDER COLLIE RESCUE
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 56,145 Other trading activities 3 - Total 56,145 EXPENDITURE ON Raising funds (14) Charitable activities Dog welfare and services 25,157 Total 25,143 NET INCOME/(EXPENDITURE) 31,002 Transfers between funds 12 (6,767) Net movement in funds 24,235 RECONCILIATION OF FUNDS Total funds brought forward 139,317 TOTAL FUNDS CARRIED FORWARD 163,552 |
Restricted funds £ 5,916 - 5,916 - 10,665 10,665 (4,749) 6,767 2,018 6,079 8,097 |
2021 Total funds £ 62,061 - 62,061 (14) 35,822 35,808 26,253 - 26,253 145,396 171,649 |
2020 Total funds £ 17,778 723 18,501 917 27,955 28,872 (10,371) - (10,371) 155,767 145,396 |
|---|---|---|---|
The notes form part of these financial statements
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BORDER COLLIE RESCUE (REGISTERED NUMBER: 03037504)
BALANCE SHEET 31 MARCH 2021
| Unrestricted funds Notes £ FIXED ASSETS Tangible assets 8 20,864 CURRENT ASSETS Stocks 9 4,779 Debtors 10 27,115 Cash at bank and in hand 112,927 144,821 CREDITORS Amounts falling due within one year 11 (2,133) NET CURRENT ASSETS 142,688 TOTAL ASSETS LESS CURRENT LIABILITIES 163,552 NET ASSETS 163,552 FUNDS 12 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - - - 8,097 8,097 - 8,097 8,097 8,097 |
2021 Total funds £ 20,864 4,779 27,115 121,024 152,918 (2,133) 150,785 171,649 171,649 163,552 8,097 171,649 |
2020 Total funds £ 24,874 4,835 52,060 66,607 123,502 (2,980) 120,522 145,396 145,396 139,317 6,079 145,396 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
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BORDER COLLIE RESCUE
BALANCE SHEET - continued 31 MARCH 2021
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 21 December 2021 and were signed on its behalf by:
M D Cooke - Trustee
The notes form part of these financial statements
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BORDER COLLIE RESCUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Legacy income recognised as receivable at the balance sheet date has been estimated where necessary on the basis of information provided by the executors or from post balance sheet receipts. Legacy income is therefore subject to some degree of estimation uncertainty.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Centre equipment & facilities | - 15% on reducing balance |
|---|---|
| Motor vehicles | - 15% on reducing balance |
| Computer and camera equipment | - 25% on reducing balance |
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. The trustees may earmark part of the charity's unrestricted funds to be used for particular purposes in the future. The trustees have the power to re-designate such funds within unrestricted funds
continued...
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BORDER COLLIE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
1. ACCOUNTING POLICIES - continued
Fund accounting
Restricted funds can only be used for particular restricted purposes within the objects of the charity. 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 statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
2. DONATIONS AND LEGACIES
| Donations Legacies 3. OTHER TRADING ACTIVITIES Stall income Merchandise sales 4. NET INCOME/(EXPENDITURE) |
2021 £ 17,681 44,380 62,061 2021 £ - - - |
2020 £ 7,753 10,025 |
2020 £ 7,753 10,025 |
|---|---|---|---|
| 17,778 | |||
| 2020 £ 23 700 723 |
|||
| 723 | |||
Net income/(expenditure) is stated after charging/(crediting):
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 4,761 | 4,445 |
| Other operating leases | 4,063 | 4,799 |
| Accountancy and independent examination fees | 1,292 | 1,255 |
continued...
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BORDER COLLIE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.
6. STAFF COSTS
The were no individuals employed by the charity during the current or prior year.
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 15,454 Other trading activities 723 Total 16,177 EXPENDITURE ON Raising funds 917 Charitable activities Dog welfare and services 21,926 Total 22,843 NET INCOME/(EXPENDITURE) (6,666) RECONCILIATION OF FUNDS Total funds brought forward 145,983 TOTAL FUNDS CARRIED FORWARD 139,317 |
Restricted funds £ 2,324 - 2,324 - 6,029 6,029 (3,705) 9,784 6,079 |
Total funds £ 17,778 723 18,501 917 27,955 28,872 (10,371) 155,767 145,396 |
|---|---|---|
continued...
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BORDER COLLIE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
8. TANGIBLE FIXED ASSETS
| Centre equipment & facilities £ COST At 1 April 2020 8,166 Additions 119 At 31 March 2021 8,285 DEPRECIATION At 1 April 2020 5,799 Charge for year 368 At 31 March 2021 6,167 NET BOOK VALUE At 31 March 2021 2,118 At 31 March 2020 2,367 9. STOCKS Finished goods 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Legacies receivable Prepayments |
Computer and Motor camera vehicles equipment £ £ 26,499 16,083 - 632 26,499 16,715 5,353 14,722 3,975 418 9,328 15,140 17,171 1,575 21,146 1,361 2021 £ 4,779 2021 £ 25,000 2,115 27,115 |
Totals £ 50,748 751 51,499 25,874 4,761 30,635 20,864 24,874 2020 £ 4,835 2020 £ 50,000 2,060 52,060 |
|---|---|---|
continued...
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BORDER COLLIE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors MOVEMENT IN FUNDS Unrestricted funds Central fund Centre contingency Rehab centre fund Restricted funds Welfare TOTAL FUNDS |
Net movement At 1/4/20 in funds £ £ 127,317 21,002 12,000 - - 10,000 139,317 31,002 6,079 (4,749) 145,396 26,253 |
2021 £ 2,133 Transfers between funds £ (6,767) - - (6,767) 6,767 - |
2020 £ 2,980 At 31/3/21 £ 141,552 12,000 10,000 163,552 8,097 171,649 |
|---|---|---|---|
12. MOVEMENT IN FUNDS
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| Central fund | 46,145 | (25,143) | 21,002 |
| Rehab centre fund | 10,000 | - | 10,000 |
| 56,145 | (25,143) | 31,002 | |
| Restricted funds | |||
| Welfare | 5,916 | (10,665) | (4,749) |
| TOTAL FUNDS | 62,061 | (35,808) | 26,253 |
continued...
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BORDER COLLIE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds Central fund Centre contingency Restricted funds Welfare TOTAL FUNDS |
Net movement At 1/4/19 in funds £ £ 133,983 (6,666) 12,000 - 145,983 (6,666) 9,784 (3,705) 155,767 (10,371) |
At 31/3/20 £ 127,317 12,000 139,317 6,079 145,396 |
|---|---|---|
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| Central fund | 16,177 | (22,843) | (6,666) |
| Restricted funds | |||
| Welfare | 2,324 | (6,029) | (3,705) |
| TOTAL FUNDS | 18,501 | (28,872) | (10,371) |
| Unrestricted funds: |
Centre Contingency Fund
This fund has been designated a contingency for potential centre expenses.
Rehab Centre Fund
This fund has been designated for expenditure on the future purchase of a property, to be used for the rehabilitation of dogs with behavioural and trauma issues.
Restricted funds:
Welfare Fund
Donations made to the Welfare Fund are used exclusively for costs relating directly to the welfare of dogs in the charity's care.
continued...
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BORDER COLLIE RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
13. RELATED PARTY DISCLOSURES
During this and prior years Mr M D Cooke, a trustee of the charity, has made personal cash and debit card payments on behalf of the charity, which are then reimbursed. No amounts were due to or from the charity at the
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