REGISTERED COMPANY NUMBER: 06941029 IEn8land ?nd Wales) REGISTERED CHARITY NUMBER: 1132578 ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2024 for pp STAFFI SCUE Cooper Parry Adwsory Ltmited CUBO Bimiingham 4th Floor Two Chamberfain Square 8iTmin8ham West Midlands B3 3AX HAPPY AFFIE RESCUE ntents of the Fin naal tatements ar ended 3 March Pa8e Report of the Trustees Independent Examinerfs Report Statement of Financial Artlvities Balance Sheet Notes to the Financial Statements 10 to 14 Detailed Ststement of Financial Activrties 15 HAPPY STAFFIE RESCUE Truste nded Structure* governance and management G¢)vernln8 document The charity 15 controlled by its governing document. a deed of trusL and constltute5 a limtted company. limited by guarantee. as deflned by the Companies Act 2C¥)6. Relerence and adrnlnlstrathe detslls Reglstered Company number 06941029 IEn8land and Wales) Re8lstered Ch•rlty number 1132578 Reilstered offlce 7 Carlton House Worcester Street Kidderminster Wor¢estershlre DYIO IEL Tru5tee5 M R Hannaford Ichalrl D Spruce A J Spruce Independent Examlner Mr J Howard FCC4 ACA Cooper Parry Advlsory Limited CUBO Birmingham 4th Floor Two Chamberlain Square Blrmlngham West Midlands 83 3AX Pa8e I HAPPY AFFIE RESCUE f the Tru tees rch rth Constliutlon and Oblects Happy Staffie Rescue Is a company limited by 8uarantee governed by its Memorandum and Articles of Association dated 23 June 2009 and amended 13 October 2Th)9. It is registered a5 a charity with the Charity Commisslon. obtaining registration on 7 November 2￿3. The objects of the charity as set out in our Memorandum of Associatlon are as follows: For the beneflt of the publ1¢ to ￿lIeve the suffering of do85. and In partlcular Stafford5hire Bull Terrlers, which are In need of Care and attention by any means whith now and hereafter may be deemed to be charitable in law and particularly by: {11 aiding do85 in dlstress through injury or any other cause and arranging veterinary treatment where necessary 121 finding good and suitable new homes for dog5 in our care or that come to our attention: and 131 assisting members of the public by means of inforniation. education or in any way whatsoever that promotes appropriate care, protection and humane treatment of do85 We review our aims and objects throughout the course of the year. The reviews monitor what we are achievin8 and how we Can improve. We review each key activity and look at the way in which it benefits the people we are trying to help. The review also helps u5 to enSUfe our aim, objectives and activities remain focused on our stated purposes. How our actl¥ltles dellver ptsblic ben•fft Our oblect5 are those set above LEnder Constltutlon and Objects. Our charitable actlvlties focus on those people who tan no longer care for their doglsl, those looklng to prowde a loving new home to a dog in our care. and those people on lowest incomes who need asslstsnce In caring for their do8{sl. The Coronavirus pandemlc dramatically affected both our Income. our outgoin85. and the work we could do. Lockdowns meant our charity shops had to close. and there was no of operatin8 our small rescue ￿ntre whlle maintaining social distancing. The kennel 15 also not sultable for long stay5 for dogs. which would have been the case as no adoption5 could take place. We strlttlyfollowed the guidance of our trade body the Ass¢xiatlon of Dog & Cat Homes and this meant that we could not accept new do85 in. The 2023-24 flnanci31 year saw us tske in % do8s. Durin8 th15 t1￿￿ only one dog had to be euthanlsed. and thls was due to terminal cancer whSch was apparent on hls arrlval. The total number of dogs taken in was up 50% on the prevlous year1641, with an average stay of 20.1 days. We continue to accept do8s from two main sources - members of the public who contact U5 to surrender their do85, and from pound5, or more accurately 'pound pullers, who identfy death row do85, and who find rescue centre place5 for them. The split used to be rou8hty 50/50 and priority 15 given to staffies on death row. and then prNate owners in the surrounding tounties who have no alternatFves left and need immediate assistance. But there continued to be far fewer pound dogs than befo￿ the pandemlc. We continue to see hlgh numbers of young do8s needln8 rehomin& particulady dogs that mi8ht fall into the 'lockdown puppy. group, 8ged 18 months to 3 years. Many of these have behaviour problems and we expert to continue to see dogs wlth ch311en8in8 behaviours brought on by lockdowns. isolation. and social distancin8 for many years to come. We continue to operate a realistic non-destruction pdicy which is available in full on our web slte. The policy ensures that no dogs is euthanised simply because it has been in rescue for a long time. Our longest resident 15 a dog that we cannot rehome due to the Dangerous DOBS Act. even though she is of sound temperament. She has been with us since 2015. Exception5 to this are dogs that are in clear pain and sufferin& where there is no quality of life and no reasonable way of improving this, and where veterinary advice suggests or supports thls lone tase of th15 in 2023-241, and where a dog 15 clearly dangerous to humans and it is not possible to interact with the dog without serious risk of injury, and again only after veterinary advice has been sought Ino cases like in 2023-241. The flnal cate80ry is banned breeds. We Cannot accept banned brÈed as we are a rehomln8 centre, and we are not allowed to rehome a banned breed. We therefore will not be able to take in banned breed5, or dogs that may appear to be 'of type,. We continued to be a member of the Association of Dog & Cats Home. Thi$ allo￿ us to stsy wlth the pool of informatlon re8arding le8i51ative changes. Who used and benefSted from ouy seTrkesP Page 2 HAPPY STAFFIE RESCUE rtofth Tru rch We continue to have interest in our activities from atross the country. The stope to which we can help is limited only by our funds and the availability of kennel spate. We continue to use discretionary geographical restrirtions to cater for those areas closest to where we are based. We still cover a wide area for a small charity but this we hope wlll reduce enquiries and better meet expertations of those looking lor help. We now Priofltise Initially on a first come first serve basis. this 15 because there 15 always a waltlng Ilst which rarely falls below 30 dogs and runs to many months. Changes that have been introduced to intake of dog5 came about at the start of 2023. From this point all owners had to provide the mlcrochlp n¥Jmber of their do8 before it was admitted. This would be checked against the mlcrochip datsbases to ensure that person was the reglstered keeper. Our web site and Facebook group continues to enable us to reach a wider audTren￿ and explaifi the plight of the Staffordshlre bull terrier while also publi¢isin8 the services we offer. Our Facebook group now has over 90.(%X) supportets. Our services are available to any person re8ardle5s of gender, disability. sexual orientation, or age. However, we restrict the rehoming of dogs to persons above the age of 18. and to households where the youngest child is at least 5 years of age. This Is done to ensure that the risk to the owner, the dog and to the charity is kept to a minimum and that the dogs have the best Posslble second chance. The mlnimum age level for the youngest child in the household may be set higher than 5 years if we believe it appropriate based on our observations of the dog. We would never knowingly rehome any dog that we believe would present a rSsk to any person or animal without making it clear to the potential owner. To reinforce this our web site provides basic information on each do8 regarding thelr suttability with other dogs, cats and chlldren. The main areas of thèrltable actiwty are funding for the care and safe kennelling of dogs that come into our responsibility, includlng veterlnary treatment as required. Every dog that comes into our care is neutered and mlcro chipped. If a dog comes into and leaves out care in a short period of time it may not be possible to undertake these procedures, but the rehoming will be done only on the basis that these are undertaken. and the charity will fund the c05t of doing so up to pre-agreed limits. In addition to thi5 we have undertaken the services of dog behaviourists. to help dogs wlth behavioural problems. These can be expensive, but we feel In having a non-destruction they enable us to try our very best to resettle do85 in lovln8 new homes. These costs obviously affect how many dogs can corne into our care. We suggest a contribution at the time a do8 may be surrendered to us, though compassion must be considered as often those surrenderin8 their dog are not able to make a flnanclal contribution. Likewise. a contribution is asked when a dog is rehomed. This is a requirement as It is a contributton towards the cost of caring for the dog or neutering and mlcro chlpping it and any additional help and advice that mlght arise. While a recommended donation of £2￿ or more lin line with most other dog rescLtesl this amount is a contribution for the do8. though there are occasion5 when new owners offer higher amounts voluntarily. and likewise when this amount may be lower. We aim to support our new owners as they take the first Steps In rehomin8 a previously unwanted or abandoned dog and reco8nise that this can often be challenging period. The trustees have complied the Charities Act 2011 having due re8ard to publlc ber*fit 8uldance provided by the Commisslon. Our volunteers In addition to our trustees who undertake voluntary arttvitles wlthout recourse to any payment and who durlng the course of their activitles have not claimed any expense5, the charity ha5 successfully maintained a team of more than 150 volunteers who help us with dog walkin& welfare activities an(1 fundraising. They have helped in our rehoming centre, charity shops and at our attendance of carnlvals. fetes and country shows. Or8anisatlon The charlty is governed by the directors (the trustees of the charttyl who are the members of the charity who meet regularly throughout the year. The current chair is Mark Hannaford who took over the role on 9 January 2017 and was reappointed on 11 June 2023. Page 3 HAPPY STAFFIE RE en Objectives are also set by the Senior Management Team, ori8inally comprising volunteer5 and employees who undertake day to day management of the tharity. There were original three main roles within the Senior Management Team Operatlon5 Manager, Welfare Manager and Finance & Admin Manager. However, when the rehoming centre opened the Welfare Manager role was split Into Intake Idogs coming inl and Adoptions Idogs going outl. Surrenders became part of Operations, and Adoptions became part of Finance & Admin. Durln8 the start of 2023 there was a reorganisation that put all of Intake and Adoptions with the Finance & Admin Manager, and the Welfare Manager role because responsible for the mana8ement of the day-to-day welfare of the dogs in our care. The Welfare Manager is Ilne managed by the Finance & Admin Manager. meaning that the Senior Management Team now comprises Operations IRetail. fundraisln8}, and Finance & Admin Ilntake. Adoption. accounts. HR. e5tates1. The Management Team report directly to the trustees and ensure the objectives of the charity are managed on a day-to-day basis. The Charlty does not have a chief executive post because of its size and the director5 are satisfied that the requlrements to effectlvely manage are currently bein8 undertaken by the Senior Mana8ement Team. The Operations Manager ¢J¥ersees retail and fundraising including line mana8ement of retail employees as well as providing leadership and advice in other areas. The Finance & Plmin Manager is responsible for day-to-day accounts. governance issues. human resources, payroll. contracts. compliance. risk assessment and acts in some manner as a Company Secretary, as well as now managlng the whole Intake and Adoptlon process. Under the provisions of the Companies Art 2(X)6 the charity doe5 not have a Company Secretary. Under the Memorandum and Artlcles of Association ènd the provisions of the Companies Act 21I)6 the charlty Is not reqLsired to have an Annual General Meeting, though it may at anytime call a userfs meeting if one is required. The charlty is exempt under Section 60 of the Companies Act 2{￿ of using the terni "limited. in Its name. The charity has at present one class of member. they are the original subscribers of the Memorandurn and Article5 of Asso¢lations and those persons as directors since. The charity reserves the right as contained within Its governlng document to create dlfferent classes of rnembership as it requires. The Happy Staffie Rescue Supporters Club 15 not one of these classes and Is an informal club to provide financial support to the charity. The curtomary approach to the appointment of a new trustee is for an exlsting trustee to nominate an individual for conslderation, L*sually based on their voluntary work experience. and/or their involvement in animal welfare or the Staffordshire bull terrier community. This person will then be invited to meet with the Board of Directors and if willin8 wlll be voted in as director by the existing dirertors. Alternatively. members of the Management Team may suggest Individuals for consideration. Applications from members of the public are pemiitted at a time and date set by the directors. Flnanclal notes. 4mendments The charity contlnves as wlth other retailers to attempt to protect itself against theft and loss of lunds. Durlng the year the charity agaln recelved counterfeit bank notes. The charity continues to use counterfeit note reading devi¢e5 and pens and trains staff to be aware of counterfeit notes. Prln¢lple fvndln8 sources At the start of the financial year the maln source of our income was our three charty shops in Kldderminster, Stourport and Bewdley. The next major source of funds is regular monthly donors, and general donatlons. Other sources of income have included our stalls at CarnI￿dIS. fetes and country shows and a series of car bc#)ts. lfiwstmeTht poll¢v Fundlng pressures have agaln prevented the charity from having the fvnds necessary to have a fomial investment policy. Future fiMdln8 The charity planned a larger number of fundraising e¥ents for 2024. includln8 another of our successful Family Fun Day & Oog Show events in Au8USt 2024. Pa8e 4 HAPPY STAFFIE RE nded Rlsk Management As in previous years 2023124 saw the charity task Jonathan Gittings to undertake a new complete review of our r15ks. The rlsk assessment was presented to the trustees in December 2023. The trustees are satlsfied with the level of risk involved with the work we undertake and has arranged for suitable insuronce to cover events, employee liability, fidelity, trustee indemnity, personal liability. Elements of the risk as$e￿ment are ￿vieWed dependin8 on their individual requirements. The directors review all potential risk5 at the earllest sta8es of fomiation and this process has contlnued wlth the Finance Manager taklng the day-to-day lead. Short term rlsk Our short-term risk assessment was found to be unacceptable in the face of the Coronavirus pandemic. Thls event taused all our shops to close durin8 March. depriving the charity of a huge amount of its day-to-day income. While in normal circumstances the chance of more than one shop being closed for an event of any kind is minlmal. the pandemic has forced the charity to look at its reliance on charity shops. Donations continue to grow as a source of funds, but not to the polnt where they can fully fvnd the current welfare aciivlties of the tharity. Expendlture There are no planned changes to charlty expenditure other than trying to ensure value for money, reducing waste and maximising the value of donations. The large increases in the National Living Wa8e have put in¢reasin8 pressures on the charity, and we had hoped that the 202&25 increase would provlde some respite to these increases. but a 8.4% increase will put further Pressu￿ on the finance5 of the charity in 2024-25 year. Resebve pollty Current interpretation of guidance from the Charity Commission ha5 suggested we adopt a more detailed reserve, that better relates to our business. This reserye Is based on the cakulations of the Risk Mana8ement assessment, which is detailed earller In thls report. However, as a small charlty it is very difficult to raise and maintain a reser¥e sufficient to cover unforeseen loses of income, or long periods of time. One charity closed for 3 months would lose the charity £4,5CQ-6,[￿ in income. Equallyi veterinary costs vary from month to month. from lows of around £1.600 a month up to £3,(MXI a month. In managing the finances, the charity, under the guidance of Jonathari Gittings forecasts spending and income on a monthly basis with forecasts goin8 forward for the next 1fv20 months. This is necessary as si8nificant CQSts and income5 change durlng the course of the year. For example, the National Insurance Employers Allowance is a significant cost reduction for the first half of the year. Likewise, December normally sees a dramatic redurtion in income with shops ¢losln8 for the festlve period, and reserve just to get through December of É7.C(KS is needed every year. We countered the latter in 2023-24 by deciding to open the charity shops for more days in December. and redLKed the losses incurred that month. Therefore. this year, and going forward the charity will continue throu8h the work of Mr Gittings continue to actively monitor income and outgoings, and where the need arises forewam the management team and the trustees of potenti?1 problems ahead. Trustees, responslbllktl¢s Law applicable to charities in England and Wales reqvires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activlties during the year and its financial posltion at the end of the year. In preparing those statements, the trustees are required to: Select suitable accountlng policies and then apply them tonsistentlyl Make judgements and estimates that are reasonable and prudent: State whether applicable accounting standards and ststements of recommended practice have been followed subject to anv departures disclosed and explalned in the financial statements: and Page 5 HAPPY STAFFIE RE ortofth Tr for th 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 responslble for keeping accounting records whith disdose wlth reasonable accuracy at any time the financial PQSltion of the charity and enable them to ensure that the financlal statements comply wlth the Charlties Act 2011. They are also responslble for safeguarding the a￿ets of the charlty and hence for taking reasonable steps for the prevention and detectlon of fraud and other irregularities. Approved by order of the board of trustees on 27 November 2024 and signed on its behalf by: M R Hannaford - Trustee Page 6 endent Examlner's Re Ha th Trust ue es Res Independent examlner's report to the trustees of Happy Staffit Rescue (*he CompaTrWI I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. Responslbllltles and hasls of report As the charity's trustees of the Company land a150 its directors for the purposes of company lawl you a￿ responsible for the preparation of the accounts in accordance with the requirements of the Companie5 Art 21XJ61'the 21x16 Act'l. Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2￿6 Act and are eligible for independent examination, I report in respect of my examination of your charitys accounts as carried OLrt under Section 145 of the Charities Act 2011 l*he 2011 Act'l. In carrying out my examination I have followed the Oirettions given by the Charity ComMi￿10n under Section 145151 (bl of the 2011 Art. Independent examlner's ststement Since your charity's gross income exceeded £250,[￿ your examiner must be a member of a listed body. I can confimi that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants In En8land and Wales. which is one of the listed bodies. I have completed my examin8tlon. I confim that no matters have come to my attentlon in connection with the examlnatlon giving me cause to believe.. accounting records were not kept in respect of the Company as requlred by Section 386 of the 2CiJ6 Art: or the accounts do not accord with those records- or 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 the accounts have not been prepared In accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charTrties lapplicable to charities preparirF8 their accounts in accordance with the Finènclal Reporting Standard applicable in the UK and Republlc of Ireland IFRS 10211. I have no concerns and have corne Kross no other matters in connection with the examlnation to whlch attentlon should be drawn in thi5 report in order to enable a proper understsndin8 of the accounts to be reached. The audit business of Haines Watt5 Birmingham LLP was acquired by Cooper Parry Group ￿rnited on 14 November 2023. Halnes Watts Bimiinghom LLP has resigned as independent examiner and Cooper Parry Group Limited has been appointed in its pla￿. The independent examlners. Cooper Parry Group Limited. will be deemed to be re-appointed under section 48712} of the Companles Act 2(KJ6. Mr J Howard FCCA ACA Cooper Parry Advisory Limited CUBO Birmingham 4th Floor Two Chamberlain Square 81rmingham West Midlands B3 3AX 27 November 2024 Page 7 HAPPY AFFIE RESCUE Fin ncial ivitie rthe 2024 Totsl funds 2023 Total funds Unrestricted fund Restricted fund Notes Income and endowments from Donations and le8acie5 83.1 8Y.118 85,192 Ch•iItab￿ actlvltl*s Do8 Adoption 21,167 21,167 11,439 Other tradin8 artivitie5 Other income 269,902 (1.9251 269.￿2 15.9821 212,962 14,057) Totsl 371262 14,057) 368.205 309.593 Expendlture on Ralslng funds 21U78 211878 130,913 Ch•Tltsble a¢tl¥ltles tyog Adoption Governance & Management Other Resources Expenses 174092 174.89Z 185.608 1,3C 13 Totsl 387,770 387.770 317.834 NET INCOMEIIEXPENDITUHE) (15.508) 14,057) 119,5651 18,2411 Reconclllatlon of fund5 Total funds brou8ht fofward 76.092 76,092 84,333 Total funds carrled forward 14.057) 56.527 76.092 The notes form part of these financial statements Page 8 HAPPY sfAFFIE RESCUE alanc ar 2024 T¢>tsl funds 2023 Total funds Unrestrirted fund Restricted fund Notes H¥ed assets Tangible assets 36.707 (4.0561 31651 49.610 Current assets Debtors Cash at bank and In hand 8,051 8,051 134 7,695 23,248 30.185 30,185 30,943 Credltors Amounts falling due wlthin one year 16.308) (6,309) 14,4611 Net ¢urrent assetslllSabllltlesl 23Tr7 23,876 26,482 Totsl assets less current llab1ll￿es {4 0571 56,527 76,092 NET ASSETS 140571 56,527 76,092 Funds Unrestricted funds Restricted funds io 76,092 14,0571 Totsl fvnds 56,527 76,092 The charitable company Is entltled to exemption from audit under Section 477 of the Companies Act 2CMJ6 for the year ended 31 March 2024. The membets have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 In accordance with Section 476 of the Companies Act 2C(6. The trustees acknowledge their responsibilities for ensurlng thèt the charitsble company keeps accountin8 records that comply wlth Sections 386 and 387 of the Companies Act 2006 and preparing financial Statements which give a true and fair view of the stste of affairs of the charitable company as at the end of each financial year and of its surplu5 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 Art 2CI)6 relating to fSnancial statements, so far as applicable to the charitable company. Ibl These flrsancial statements have been prepared In accordance with the prowsions applicable to charitable companies subject to the small companies re8lme. The financial statements were approved by the Board of Trustees and authorised for issue on 27 November 2024 and were signed on its behalf by.. M R Hannaford - Trustee The notes forn) part of these financial statements Page 9 HAPPY STAFFIE RESCUE St temen Mar ren Accounllng poll¢les Basls of pyeparlng the flnan¢lal 5ktements The financial statements of the charitable company. which Is a publlc benefit enttty under FRS 102, have been prepared in accordance wlth the Charities SORP (FR5 102) 'Accounting and Reporting by Chaflties: Statement of Recommended Practlce applicable to charities preparing their accounts in accordance wlth the Financial Reporting Standard applicable In the UK and Republlc of Ireland IFRS 1021 {effertive l January 2019}', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Art 2(K)6. The financial statement5 have been prepared under the hlstofical cost convention. Crltkal attountln8 ludgements and key sources of estlmathn unewtainty The financlal statements have been prepared on a going concern basis. The trustees have reviewed and consldered relevant Information, including the annual budget and future cash flows in making their assessment. Based on these assessments and the current resources available, the trustees have conduded that they ¢ontTrnue to adopt the going concern basis in preparing the annual report and accounts Income All income is reco8nised in the Statement of Finanual Activities once the charity has entitlement to the funds. it is probable that the income will be recetved and the amount can be measured ￿lIab[Y. Expendlture Liabilitie5 are recognised as expenditure as soon as there is a legal or constructive obligation commltting the charity to that expendlture, it is probable that a transfer of economic benetlts will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basi5 and has been classified under headings that aggregate all cost related to the category. Where costs cannot be d1￿ctlY attrlbuted to partlcular heading5 they have been allocated to activIt￿$ on a basis consistent with the use of resources. Tan8lble fixed assets Depre¢lation15 provided at the following annual rates In order to write off each asset over it5 estimated useful life. Kennel Costs Fixtures and fittin8S Motor vehicle5 Computer equipment 25% on reducing balance 25% on reducing balance 25% on reducin8 balance 33% on cost T4Matlon The charity is exempt from corporation tax on its charitable artivitles. Fund a¢counilng Unre5tritted fund5 can be used in accordance wlth the charitable objertive5 at the dixretion of the trustees. Restricted funds can only be used for particular restrirted purposes within the objects of the charity. Restrictlons 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. Othei trad1￿ acthihles 2024 2023 Fundralsln8 events Shop income Other IZ,491 256,094 1,317 15,629 196.820 513 269.902 212.962 Page 10 continued... HAPPY STAFFIE RESCUE Notes to the Fin ncial tat ed men nu ren Net Incomellexpendlturel Net incomellexpenditvrells Stated after chawnyJ{creditlngl- 2024 2023 Depreclatlon- owned assets Deficit on disposal of fixed assets 11.774 5,98Z 12.359 rrust*e5' remufi•ration *fid beneffts There were no trurtees, remuneratlon or other beneffts for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees. expenses There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. Staff costs The average monthly number of employees during the year was as follows: 2024 2023 Raising Funds Charltable Artivitie5 io No employees recelved emoluments In excess of £60,OXI. Comyr•tlve5 for the statement of flnandal actmtles Unre5trirted fund Restrirted fund Total funds Incom• and endowments from DonatSons and legacies 85.192 85,192 Charftable artlvltles Dog Adoption 11.439 11,439 Other tradln8 activities 212.962 212,962 Total 309,593 309,593 Expendlture on flèislng funds 129.361 1.552 130,913 Chjrltable 4£tfvli4es Dog Adoption Governance & Management Other Resources Expenses 185.608 185,608 1,3CQ 13 13 Total 316.282 1,552 317,834 NET INCOMEIIEXPENDbTURE) 16.6891 11.5521 18.2411 Reco￿[1￿￿tIon of f￿d5 Total funds brought forward 82.781 1,552 84,333 Pa8e 11 continued,.. HAPPY AFFIE RE Note o the Fin ar ended tinu Imar CompJratlves for the ststement of finandal activ1￿. conilrw Unrestricted fund Restrirted fund Total fund5 rot41 fvnds urrled forward 76,092 76.092 Tanglble fixed assets Flxtures and frttings Kennel Costs Motor vehicles Computer equipment Totals Cost At l April 2023 Additions Disposals 45.535 10,833 33,S18 8,039 795 13,724) 97,925 795 117,074} 1&711) 1239) 14AOO) At 31 March 2024 36m4 10,594 29.1 5,110 8L646 Depreclatlon At l April 2023 Charge for year Eliminated on disposal 15,942 6A64 (4,7751 6,873 1,022 172) 18.690 3.155 12.755) 6.810 733 13,492) 48,315 11.774 (11,0941 At 31 March 2024 .031 19.090 4.OSI 48,995 Net book value At 31 March 2024 18.793 2,771 10,028 1,059 32,651 At 31 March 2023 29,593 14.828 1,229 49.610 Debtors: amounts talllng due wlthin one year 2024 2023 Other debtors VAT 7.695 1272 8,051 7,695 Credttors: amounts lalllTr8 due wlthln one year 2024 2023 Soclal security and other taxes Other credltors Accrued expenses 4.515 327 1,467 2.339 656 1,466 4,461 Page 12 continued... HAPPY STAFFIE RESCUE nancial Statemen nued ar io. Movement In funds Net movement in funds At 3113124 At 114123 Unrestrirted funds Generol fund 76.092 I￿,508) Restrlrted fvnds Restricted Fund (4,0571 14A1571 TOTAL FUNDS 76,092 119.5651 56.527 Net movement in funds. induded in the above are as follows: Incoming resources Resource5 expended Movement in funds Ufirestrlrted fvnds General funil 372,262 1387.770) 115,508) Re5tr1cted funds Restricted Fund 14.057) 14,057) TOTAL FUNDS 368.205 1387,770} 119.5651 Comparatlves for movemert In funds Net movement in funds At 3113123 At V4122 Unyestrlcted funts General fund 82.781 16,6891 76,092 Restrkted funds Restricted Fund L552 11.5521 TOTAL FUNDS 84.333 18,2411 76,092 Page 13 continued... HAPPY AFFIE RESCUE tements- ar io. Movement In funds- tontlnued Comparativè net movement in funds. Included in the above are as foll¢)ws: Incoming resources Re50urce5 expended Movement In funds UnrÈstrkted fvnds General fund 309,593 1316,2821 16,6891 Restrlrted fvnds Restricted Fund 11.5521 11.5521 TOTAL FUNDS 309,593 1317.8341 18,2411 ii. R¢l•t•d pami dlsclosufes There were no related party transactions for the year ended 31 March 2024. Page 14 HAPPY STAFFIE RESCUE ailed tateme Financial Act'vi 2024 2023 In