CHARITY REGISTRATION NUMBER.. 1131552 WHITEHALL DOG RESCUE UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 WHITEHALL DOG RESCUE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2023 PAGES Trustees, annual report 1to3 Independent examinerfs report to the trustees statement of finanGial activilies Statement of financial position Notes to the financial statements 7t011 WHITEHALL DOG RESCUE TRUSTEES, ANNUAL REPORT YEAR ENDED 30 SEPTEMBER 2023 The trustee8 present their ieport and the unaudited financial slalemenls of the charity for the year ended 30 September 2023. REFERENCE AND ADMINISTRATIVE DETAILS Reglsterod charlty name Whitehall Dog Rescue Charlty reglstration number 1131552 Prlnclpal offlce Greenacres Farm Cave Lan8 E881 Ardsley Wakefield WF3 2B8 THE TRUSTEES K Foll P Winlerbottom P Harrison H Foll ACCOUNTANTS Wine & Co Chartgred A¢Gounlanl8 STRUCTURE, GOVERNANCE AND MANAGEMENT Tha eharily. an unlncorporaled association, 18 governed by a Dgclaralion of Trust dated 20 August 2010. Ils rnanagemenl is vèstèd in the Iruslees. The trustees are appointed fpr life unless they become disquallfled. resign or af8 remov8d. WHITEHALL DOG RESCUE TRUSTEES, ANNUAL REPORT Icontinu¢d) YEAR ENDED 30 SEPTEMBER 2023 OBJECTIVES AND ACTIVITIES The principal activities of th8 charity are lo reliev8 the suffering of dogs in need of care and attention and in particular to provide and maintain kennels, refuges. rescue homes, anirnal hospitals, animal Sanctuaries or Dlher facilities for the reeeplion and care of unwanted dogs and the treatment of sick or ill treated dogs. SUMMARY OF THE MAIN ACTIVITIES UNDERTAKEN FOR THE PUBLIC BENEFIT IN RELATION TO THESE OBJECTIVES.. The Iruslees have complied with the duly in Section 4 of the 2011 CharltSes AGI lo h8v8 due regard to guidance on public benefit issues by the Charity Commission. The charity offers reluge to do3s that would olh8rwiso be dèstroyèd. Stray dogs are taken lo council kennels where, if a home cannot be found, they are eulhanased after seven days. The charity collects these dogs on Ih8ir last day and brings Ih8m lo salety wilhln il's kennel3, later lo be rehomed. Members of the general publlc also conlacl the charity with dogs they are wanting lo rehome. Where possible the charity offers places lo those considered lo be most endangered. If the charity is full and is is unable lo offer rescue spaces, the dogs are advertised and directed to suitable homes and the new owner5 advised on correct procedures. The charity neuters, va¢clnale$. $eek$ veterinary ¢are and rehabililales ils dogs, Great ¢ar8 18 taken with rehoming to correct match the dogs wllh Ihg now owners. All dogs are mlcro chipped ID the charity. Chips are retained throughout the lifetime of the dogs to ensure Iheir safety, The ¢harily operates a permanent rasldenl sanctuary which provid9$ in-house lifetime car& for those dogs that Cannot be rehomed. The charlly has a one hundred percent non doslruclion policy. The charity also lakes dogs on visits lo resldenlial homes and homes lor the menlally handicapped for the residents lo inleracl and enjoy. The charity holds ev8nls al thè rescue al which il encourages ¢hildren and olh8r8 lo partiClP8le and meet the dog8 in order lo promote dog reBcue awareness and eanin8 care. ACHIEVEMENTS AND PERFORMANCE SUMMARY OF THE MAIN ACHIEVEMENTS OF THE CHARITY DURING THE YEAR. hilehall Dog rescue collected dogs that were due lo be doslroyed al the council dog compounds and rehabilllated them ready for rehoming. The chanty also gave kennel places lo dogs from members of the general public. Dogs weie rehomed direct from the webslte. FINANCIAL REVIEW Thg finanoiol slal¢menls have been prepared in aceordanee with Ihe accounting policies sel out in the notes to the accounts and comply with the charity's governing document, The Charities Act 2011 and the Accounting and Reporting by Charities.. Slalemenl of Recommended Practice applicable to charities preparing their accounts in accordance with The Financial Reporting Standards applicable in the UK and Republic of Ireland IFRS1021. The Trustees have not yel developed a policy on res8rv8S. WHITEHALL DOG RESCUE TRUSTEES, ANNUAL REPORT(¢Oltrllnued) YEAR ENDED 30 SEPTEMBER 2023 TRUSTEES, RESPONSIBILITIES STATEMENT Law applicable lo charities in England and Wales requires the Iruslees to prepare financial statements for each financial period which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preporing financial slalemen15 giving a true and fair view, the Iruslees are required lo.. select suitable accounting policies and then apply them ¢on$istenlly', observe the methods and principles in the applicable Charities SORP., make judgments and accounting eslimales that are reasonable and prudent,, prepare the financial 51alemenls on the going ¢on¢ern basis unless il is inappropriate lo presume that the charity will continue in business. The trustees are responslble for keeplng proper accounting records which dlsclose with reasonable accuracy the finan¢ial position of Ihe charity and whlch enable them lo ensure that the financial slalement5 comply with the Charilles Ael 2011. They are also responsible for safeguarding the assets of the charity and hence for laklng reasonable steps for the preventlon and deleGlion of fraud and other irregularities. The Iruslees, annual report was approved on Ifuslees by.. and signed on b6half of the board of P Winlerbotlom Trustee WHITEHALL DOG RESCUE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WHITEHALL DOG RESCUE YEAR ENDED 30 SEPTEMBER 2023 I report lo the trustees on my examlnallon of the financial slalements of Vvhitehall Dog Rescue I'the charity'l for the year ended 30 September 2023. RESPONSIBILITIES AND BASIS OF REPORT As the Iruslees of the chaTity you are responsible foi the prepaialion of the financial statements in accordance with the requirements of the Charitie8 Act 2011 I'lhe Acl'l. I report in respect of my examinatlon of the charity's financial statements carried oul under section 145 of the 2011 Act and in carrying out my examination I have followed all the appli¢able Di¥eclions given by the Charity Commission under sectlon 14515llbl of the Act. INDEPENDENT EXAMINER'S STATEMENT I have completed my examination. I confirm that no material mallers have come to my allenlion in connection with the examination giving me cause lo believe that in any material respect.. acGounting re¢ord$ were not kept in respect of the charity a5 required by section 130 of the Act.. or the finan¢lal Slalemenls do not ao¢ord wilh those records., or the flnanGial slal?menl$ do not comply wllh th8 appli¢able requirements concerning the fofm and content of s¢¢ounl$ sel out in the Charitie5 IA¢¢ounls and Reports) Regulation¥ 2008 other than any requlremenl that the accounts give a 'lrue 8nd fair, view which 1$ not atler ¢on$ldered as parl of an independent oxaminalion. I havo no ¢on¢erns and have come across no other matters in conne¢lion with the $xamlnallon lo which allgnlion should be drawn in this report in order lo enable ? proper understanding of the accounts to be reached. D Seoll FCA Independent Examiner 20-22 Bridge End, Leeds. LS14DJ WHITEHALL DOG RESCUE STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30 SEPTEMBER 2023 2023 Unfestr￿ted funds Totsl funds Totsl funds 2022 Note Incoming resources Voluntary income Chaiilable activities 181,82D 181.820 138,556 1,350 Total inGoming resources Resources expended Expenditure incurred in respect of.. Charitabl@ aclivili&s Governance costs- examination of accounts Oth8r expenditure Total r&$our¢e$ 8xpgnd8d 181,820 181.820 139,906 1166,608} 1166,6081 1143,1901 14,464) 14,4641 12,3501 61 61 1171,011) 1171,Q111 1145,5401 Net lrtcomlng resourc88 and net movement In funds 10,809 10,809 15,6341 ReGonGlllatlon of funds Total funds brought forward Total funds carrled fornard 174,882 185,691 174,882 180,517 185,691 174,882 Th8 Blalèment of flnaneial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilie8. Thè notos on pagas 7 to 11 fomi part of these financial statements. WHITEHALL DOG RESCUE STATEMENT OF FINANCIAL POSITION 30 SEPTEMBER 2023 2023 2022 Note FIXED ASSETS Tangible fixed assets 11 39,057 CURRENT ASSETS Debtors Cash al bank and in hand 12 1,060 164,720 2,539 182,930 165,780 185,469 CREDITORS.. amounts falling dug wlthin one year NET CURRENT ASSETS 13 19,146 10,586 146,634 174,883 TOTAL ASSETS LESS CURRENT LIABILITIES 185,691 174,883 NET ASSET8 185,691 174,883 FUNDS OF THE CHARITY Unreslricled funds 185,891 174,882 Total charlty funds 185,891 174,882 Th ancial Stslemenls were approvgd by the board of Iruslee8 and aulhorised lor issue on .k.'t,, and are signed on behalf of the board by,, P Winlerbollom Trustee The notes on pages 7 to 11 fomi part of these flnancial statèmaftts. WHITEHALL DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2023 GENERAL INFORMATION The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Greenacres Farm, Cave Lane, East Ardslèy, Wakefield. WF3 28B. STATEMENT OF COMPLIANCE These financial slalements have been prepared in ¢omplianc8 with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland., the Slalemenl of Recommended Practice applicable to Gharilies preparing their accounts in 8¢cordance with the Financial Reporting Stsndard 8pplicable in th& UK and Republic of Ireland IFRS 1021 (Charities SORP (FRS 10211 and the Charities Act 2011. ACCOUNTING POLICIES Basls of preparation Th8 financial slal8menls have been prepared on the hlslorical co81 basis, as modified by the revaluation of certain financial asse18 and lisbil(ti88 and investment properties measured al fair value Ihiough incorne or expenditure. The finan¢lal $lalemenls are prepared in Sterling, which Is the functional currency of the enlily. Golng concern There ar8 no materlal uncertainlles about the charity's abilily to continue. Fund accountlng Unrèstrtcled funds are avaSlable for use 81 the di8crelion of the trustees lo further any of the charity's purposgs. Incomln9 resources Voluntary incom9 15 includèd in full in the Slalemenl of Financial Activities when received. Rèsources expendad Resources expended on charitable acllvltles are included in the Stgtement ol Activities on an accruals basis, Tangible assgts Tangible assets are initially recorded at cost. Ooprèclatlon Depreciation is calculated so as lo wrl(e off the cost or valuation of an a88et. less its residual vslue, over the useful economic1rf8 of Ihal assel as follows.. Plant and machinery Motor vehicles 25% straight line 25Vh slraight line WHITEHALL DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 30 SEPTEMBER 2023 ACCOUNTING POLICIES (conunuedj Govemment grants Govemmenl grants are recognised at the fair value of the asset received or rec8ivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching lo them and Ihe grants will be received. Defined contribution plans Conlfibulions to defined ¢onlribution plans are recognised as an expense in th8 period in which the related servlce 15 Provided. Prepalcl conlribullons are recognised as an asset to the extent that Ihe prepayment will lead lo a reduction irb future payments or a tash refund. When contributions ar8 not expected lo bg sellled wholly within 12 months of the end of the reporting dale in which the employees rendei the rtrlaled service. the liability is mgasured on discounted pr8S8nl valu8 basis. Th8 unwinding of the discount is recognised as an expense in the period In which il arises. VOLUNTARY INCOME Unrestrlcled Total Funds Unr&slricled Total Funds Funds 2023 Funds 2022 DONATIONS Donations 181,820 181,820 137,071 137,072 GRANTS Government grant Inccffle 1,484 138,555 1,484 138,556 181,820 181,820 CHARITABLE ACTIVITIES UnreslriGt8d Total Funds Unrestrieted Total Funds Fund5 2023 Funds 2022 Dog adoption fees 1,350 1.350 WHITEHALL DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS {conllnuedJ YEAR ENDED 30 SEPTEMBER 2023 CHARITABLE ACTIVITIES Unreslricled Total Funds Unreslricled Total Funds Funds 2023 Funds 2022 Vet bills Dog food and dog accessories Wages and salaries Employers, national insurance Employers, pension costs Water rates Light and heat Repairs and mainlenatKe Insurance Motor expenses T&lephonè OepreGialion Historic VAT adjuslmenls Sundry expens8S Pension Iges Paypal fee8 7,392 7,300 95,081 4,696 2,446 S42 18,381 6,980 2,346 4,168 1,263 7.638 7,722 585 7,392 7,300 95,081 4,696 2,446 542 18,381 6,980 2,346 4,168 1,263 7.638 7,722 585 9,395 9,955 100.591 2,020 2,205 760 11,550 1,31D 315 2.918 1,228 9,395 9,955 100,591 2,020 2,205 760 11,550 1,310 315 2.918 1.226 172 653 120 172 653 120 68 68 168.608 166,608 143,190 143,190 OTHER EXPENDITURE Unre8lricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Profll on dl8POS81 ol tangible fixed assets held for charity's own use Interest paid 16671 608 1667} 606 1611 161) NET INCOMING RESOURCES Nel incoming resources is slated alter chargingllcredilingl.. 2023 2022 Depro¢ialion of tangible fixed assets Gains on disposal of tangible fixed assets 7,638 16671 INDEPENDENT EXAMINATION FEES 2023 2022 Fees payable lo the independent examiner for.. Independent examination of the financial slalements 2,460 2,350 WHITEHALL DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (conllnu YEAR ENDED 30 SEPTEMBER 2023 10. TRUSTEE REMUNERATION AND EXPENSES For handling the day lo day management of the charity for the period, the Trustee and Chief Executive Officer, B Wheelhouse was voted a salary of £23,07712022 £30.0001. B INheelhouse reslgned as Trustee and Chiel Executive officer on 28 May 2023. 11. TANGIBLE FIXED ASSETS Plant 8nd machinery Motor vehicles Total Cost Al 1 Octobèr 2022 Additions Disposals At 30 September 2023 Dèpreclatlon Al 1 October 2022 Charge for the year Disposals At 30 S9Ptembgr 2023 Carrying amount At 30 September 2023 AI 30 September 2022 121,395 3,70D 52,209 42,995 11,600) 93,604 173,604 46,695 11,6001 218,699 125,095 121.395 77 52,209 7,561 11,6001 58,170 173,604 7.638 11,6001 179,642 121.472 3.623 35,434 39,057 12. DEBTORS 2023 2022 Prepayments and accruefj Sncomg Other debtors 947 113 1.011 1.628 1,060 2,539 13. CREDITORS: amounts falllng due wlthln one year 2023 2022 Trade credllors Amounts owed to undertakings in which the eharlly has a participating interest Accruals and deferred In￿Me Social security and other taxes Other creditor8 5,319 1,168 91 7.012 6.431 293 91 9,327 19.146 10,588 10 WHITEHALL DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS icontlnuedj YEAR ENDED 30 SEPTEMBER 2023 14. PENSIONS AND OTHER POST RETIREMENT BENEFITS Defined contribution plans The amount r8cognis8d in incom8 or 8XP@ndilLJf8 as an Èxpense in relation to defined Cont￿ut10n plang was £2,44612022.' £2.20SI. 15. RELATED PARTIES During the yèar the charity received don81ions of unrestricted funds lolalling £120,000 12022 £120,000) from The Keith Howards foundalh)n Iformerfy known as The Emerald Foundalionl of whioh K Foll and H Fojt are Trustees.