CHARITY REGISTRATION NUMBER: 1131552 WHITEHALL DOG RESCUE UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
WHITEHALL DOG RESCUE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2024 PAGES Trustees, annual report 1to3 Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements 7t010
WHITEHALL DOG RESCUE TRUSTEES. ANNUAL REPORT YEAR ENDED 30 SEPTEMBER 2024 The trustees present their report and the unaudited financial statements of the charity for the year ended 30 September 2024. REFERENCE AND ADMINISTRATIVE DETAILS Registered charity name Whitehall Dog Rescue Charity registration number 1131552 Principal office Greenacres Farm Cave Lane East Ardsley Wakefield WF32BB THE TRUSTEES K Fojt P Winterbottom P Harrison ACCOUNTANTS Wine & Co Chartered Accountants STRUCTURE, GOVERNANCE AND MANAGEMENT The charity. an unincorporated association, is governed by a Declaration of Trust dated 20 August 2010. Its management is vested in the trustees. The trustees are appointed for life unless they become disqualified, resign or are removed.
WHITEHALL DOG RESCUE TRUSTEES. ANNUAL REPORT(continuedJ YEAR ENDED 30 SEPTEMBER 2024 OBJECTIVES AND ACTIVITIES The principal activities of the charity are to relieve the suffering of dogs in need of care and attention and in particular to provide and maintain kennels. refuges, rescue homes, animal hospitals, animal sanctuaries or other facilities for the reception 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 trustees have complied with the duty in Section 4 of the 2011 Charities Act to have due regard to guidance on public benefit issues by the Charity Commission. The charity offers refuge to dogs that would othenvise be destroyed. Stray dogs are taken to council kennels where, if a home cannot be found, they are euthanased after seven days. The charity collects these dogs on their last day and brings them to safety within it's kennels, later to be rehomed. Members of the general public also contact the charity with dogs they are wanting to fehcme. Where possible the charity offers places to those considered to be mosl endangered. If the charity is full and is is unable to offer rescue spaces, the dogs are advertised and directed to suitable homes and the new owners advised on correct procedures. The charity neuters, v8ccinates, seeks veterinary care and rehabilitates its dogs. Great care is taken with rehoming to correct match the dogs with the new owners. All dogs are micro chipped to the charity. Chips are retained throughout the lifetime of the dogs to ensure their safety. The charity operates a permanent resident sanctuary which provides in-house lifetime care for those dogs that cannot be rehomed. The charity has a one hundred percent non destruction policy. The charity also takes dogs on visits to residential homes and homes for the mentally handicapped for the residenls to inlersct and enjoy. The charity holds events at the rescue at which it encourages children and others to participate and meet the dogs in order lo promote dog rescue awareness and canine care. ACHIEVEMENTS AND PERFORMANCE SUMMARY OF THE MAIN ACHIEVEMENTS OF THE CHARITY DURING THE YEAR.. Whitehall Dog rescue collected dogs that were due to be destroyed at the council dog compounds and rehabilitated them ready for rehoming. The charity also gave kennel places to dogs from members of the general public. Dogs were rehomed direct from the website. FINANCIAL REVIEW The financial statements have been prepared in accordance with the accounting policies set 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.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with The Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102). The Trustees have not yet developed a policy on reserves.
WHITEHALL DOG RESCUE TRUSTEES. ANNUAL REPORT (continued) YEAR ENDED 30 SEPTEMBER 2024 TRUSTEES. RESPONSIBILITIES STATEMENT Law applicable to charities in England and Wales requires the trustees 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 preparing financial statements giving a true and fair view, the trustees are required to: select suilable accounting policies and then apply them consistently-, observe the methods and principles in the applicable Charities SORP., make judgments and accounting estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them lo ensure that the finanr.ial statemenls comply with the Charilies Act 2011. They are also responsible for safeguarding the assets of the charily and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees. annual report was approved on trustees by., .3.0 J kL Y.2..afand signed on behalf of the board of P Winterbottom Trustee
WHITEHALL DOG RESCUE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WHITEHALL DOG RESCUE YEAR ENDED 30 SEPTEMBER 2024 I report to the trustees on my examination of the financial statements of Whitehall Dog Rescue ('the charity,) for the year ended 30 September 2024. RESPONSIBILITIES AND BASIS OF REPORT As the trustees of the charity you are responsible for the preparation of the financial stalements in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. INDEPENDENT EXAMINER'S STATEMENT I have completed my examination. I confirm thal no material matters have come to my attention in connection with the examinats'on giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 130 of the Act; or the financial Statements do not accord with those records., or the financial statements do not Comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement Ihat the accounts give a 'true and fairt view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection wilh the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. D Scott FCA Independent Examiner 20-22 Bridge End. Leeds, LS14DJ
WHITEHALL DOG RESCUE STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30 SEPTEMBER 2024 2024 Unrestricted funds Total funds Total funds 2023 Note Incoming resources Voluntary income Charitable activities 236,704 883 236.705 883 181,820 Total incoming resources Resources expended Expenditure incurred in respect of.. Charitable activities Governance cosls - examination of accounts Other expenditure Total resources expendèd 237,587 237,588 181,820 (222.868> 1222.868) {166,608) (3.978> (3,978) (4,464) (118> (118) 61 (226.964) (226.964) {171.011) Net incoming resources and net movement in funds 10.623 10,624 10,809 Reconciliation of funds Total funds brought for¥vard Total funds carried forward 185,691 185,691 174,882 196,314 196,314 185,691 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The note5 on page$ 7 to 10 fom part of these financial statements.
WHITEHALL DOG RESCUE STATEMENT OF FINANCIAL POSITION 30 SEPTEMBER 2024 2024 2023 Note FIXEO ASSETS Tangible fixed assets 11 27,347 39.057 CURRENT ASSETS Debtors Cash at bank and in hand 12 2.926 177.970 1.060 164,720 180,896 165,780 CREDITORS: amounts falling due wlthin one year NET CURRENT ASSETS 13 11,928 19.146 168.968 146,634 TOTAL ASSETS LESS CURRENT LIABILITIES 196,315 185,691 NET ASSETS 196,315 185.691 FUNDS OF THE CHARITY Unrestricted funds 196,314 185.691 Total charity funds 196,314 185,691 These financial statements were approved by the board of trustees and authorised for issue on g.*>.f&eLI.2'.2'pnd are signed on behalf of the board by: P Winterbottom Trustee The notes on pages 7 to 10 fom) part of these financial Statements.
WHITEHALL DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 SEPTEMBER 2024 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 Ardsley, Wakefield, WF3 2BB. STATEMENT OF COMPLIANCE These financial stalements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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> (Charitie5 SORP (FRS 102)) and the Charities Act 2011. ACCOUNTING POLICIES Basis of pr•paration The financial statements have been prepared on the historlcal cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair Value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Fund accountlng Unreslricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Ineoming resources Voluntary income is included in full in the Statement of Financial Activities when received. Resources expended Resources expended on charitsble activities are included in the Statement of Activities on an accruals basis. Tangible assets Tangible assets are initially recorded at cost. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset. less its residual value, over the useful economic life of that asset as follows: Plant and machinery Motor vehicles 250A straight line 250A straight line
WHITEHALL DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 30 SEPTEMBER 2024 ACCOUNTING POLICIES (contlnuedj Deflned contributlon plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future paymenls or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service. the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. VOLUNTARY INCOME Unrestrlcted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 DONATIONS Donation5 236.704 236,705 181.820 181,820 CHARITABLE ACTIVITIES Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Dog adoption fees 883 883 CHARITABLE ACTIVITIES Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Vet bills Dog food and dog accessories Wages and salaries Employers, national insurance Employers, pension costs Water rates Light and heat Repairs and maintenance Insurance Motor expenses Telephone Depreciation Irrecoverable VAT (partial exemption) Historic VAT adjustments Sundry expenses Paypal fees 3,370 5,369 66,507 832 1,521 1,111 10,293 100,927 9,466 3,260 3,370 5,369 66,507 832 1,521 1,111 10,293 100,927 9,466 3,260 7,392 7,300 95,081 4,696 2,446 542 18,381 6,980 2,346 4,168 1,263 7,638 7,392 7,300 95,081 4,696 2,446 542 18,381 6,980 2.346 4.168 1.263 7,638 11,710 5,203 11,710 5,203 7,722 585 68 7.722 585 68 2,270 45 2.270 45 222.868 222,868 166,608 166,608
WHITEHALL DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS {continuedJ YEAR ENDED 30 SEPTEMBER 2024 OTHER EXPENDITURE Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Profit on disposal of tangible fixed assets held for charity's own use Interest paid (667) 606 (667) 606 118 118 118 118 (61) (61) NET INCOMING RESOURCES Net incoming resources is stated after chargingl(crediting)- 2024 2023 Depreciation of tangible fixed assets Gains on disposal of tangible fixed assets 11.710 7,638 (667) INDEPENDENT EXAMINATION FEES 2024 2023 Fees payable to the independent examiner for: Independent examination of the financial statements 2,550 2,460 10. TRUSTEE REMUNERATION AND EXPENSES No MuneratIon was paid to any trustee during the year (2023 £23,077) 11. TANGIBLE FIXED ASSETS Plant and machinery Motor vehicles Total Cost At 1 October 2023 and 30 September 2024 Depraciation At 1 October 2023 Charge for the year At 30 September 2024 Carying amount At 30 September 2024 At 30 September 2023 125,095 93,604 218,699 121,472 925 58,170 10,785 179,642 11,710 122.397 68,955 191,352 2,698 24,649 27,347 3,623 35,434 39,057
WHITEHALL DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 30 SEPTEMBER 2024 12. DEBTORS 2024 2023 Prepayments and accrued income Other debtors 968 1,958 2,926 947 113 1,060 3. CREDITORS.. amounts falling due within one year 2024 2023 Trade creditors Amounts owed to undertakings in which the charity has a participating interest Accruals and deferred income Social security and other taxes Other creditors 7,866 5,319 932 2,549 315 91 7,012 6,431 293 11,928 19,146 14. PENSIONS AND OTHER POST RETIREMENT BENEFITS Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £1.521 (2023.. £2,446). 15. RELATED PARTIES During the year the charity received donations of unrestricted funds tolalling £150,000 (2023 £120,000) from The Keith Howards foundation (formerly known as The Emerald Foundation) of which K Fojt and H Fojt are Trustees. During the year the charity received a donation of unrestricted funds totalling £80,000 from its trustee K Fojt (2023 £nill- 10