REGISTERED CHARITY NUMBER: 1132883
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
FOR
ALL DOGS MATTER
Harrison Beale & Owen Limited Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
ALL DOGS MATTER
CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 March 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | to | 5 |
| Notes to the Financial Statements | 6 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
ALL DOGS MATTER
REPORT OF THE TRUSTEES for the year ended 31 March 2021
The trustees 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
All Dogs Matter is a dog rescue and rehoming charity working in and around London to transform the lives of unwanted and abandoned dogs.
Significant activities
It has been yet another challenging year for All Dogs Matter as the uncertainties caused by Covid 19 have continued. However, as we observed a gradual restoration of working patterns in the middle of the year, with less reliance on home working, it was noticeable that there was an increase in the numbers of dogs being offered to us for re-homing. It was always anticipated that the upsurge in puppy purchases with inflated prices, and a decline in the market for web-based sales during 2020, would produce this effect. Another consequence has been that many young dogs are coming to us with behavioural problems, often as a result of a lack of adequate socialising during the Covid restrictions or poor training by inexperienced new owners.
We also saw more breeding bitches being released by breeders. While these dogs are generally easy to re-home they often have underlying medical problems, such as poor teeth, that need urgent attention. However, we continue to feel that the additional medical expenses are worthwhile since there is no certainty that the dogs would be given a suitable future if we did not take them in.
We also continued to take in a limited number of dogs from China and Egypt and all have found new homes. The dogs from China, often destined for a meat market, are popular with potential new owners and we have amended the rehoming payment structure to reflect the higher costs involved in shipping the dogs into the UK. It is encouraging that we have observed little resistance from the new owners to the higher re-homing charges.
Overall, we re-homed around 350 dogs during 2021, a slight increase over the year before. It is anticipated that the numbers for the current year will be higher since we expect the trends witnessed in the latter part of 2021 to continue once the current measures to combat the Omicron variant recede and once again home working reduces.
Our network of fostering dogs prior to re-homing continues to be very important, especially since our kennels were often fully occupied during the latter part of 2021. We are always looking for new volunteers and we have maintained our policy that fostering is preferred and that the use of the kennels is only when no foster homes are available.
A special thank you is due to our General Manager, Ira Moss, who worked tirelessly throughout the year to keep the work of the charity going. As furlough came to an end we also welcomed staff back to the office in Hampstead and we were able to re-open the shop in Muswell Hill. This was timely, since the restored administrative support coincided with an upsurge in the number of dogs being processed for re-homing. Our kennel facilities at Waltham Abbey remained operational throughout the year, despite the low occupation levels earlier in the year.
While we have not been able to host many of our usual fund-raising events during 2021 our merchandising has increased, especially on-line sales. We have also been fortunate to have been able to offer a number of items endorsed by our celebrity supporters which always prove to be very popular and often require additional supplies to meet demand. The re-opening of the shop is welcomed since it continues to be popular and provides a steady source of income.
Overall, the financial position of the charity remains healthy, despite the restrictions on fundraising events. We have ensured that we support all of our operational commitments and our reserve funds are invested in an ethical fund with Rathbone where we are securing both quarterly dividends and sustainable capital growth. Our only significant expenditure in 2021 was a new van, a necessity since the old van was no longer compliant with the new ULEZ restrictions.
Page 2
FINANCIAL REVIEW
Reserves policy
In the trustees' view the reserves, and the government support available during Covid-19, should provide the charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future. Gross income from all sources for this year totalled £340,936 (2020 - £298,894) and total expenditure of £216,927 (2020 - £244,210). At the end of the year, 31 March 2021, the unrestricted funds of the charity amounted to £458,262 (2020 - £319,220).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document and constitutes a charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1132883
Registered office
All Does Matter, 30 Aylmer Road Aylmer Parade London London N2 0PE
Trustees
Ms W Miles M Testler R Harris D Kerr Ms S Russell Ms S Furminger P J Egan
Independent Examiner
Harrison Beale & Owen Limited Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
Approved by order of the board of trustees on 19 January 2022 and signed on its behalf by:
........................................................................ David Kerr - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ALL DOGS MATTER
Independent examiner's report to the trustees of All Dogs Matter ('the Charity')
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 March 2021.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of your charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011Act.
Independent examiner's statement
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 charity as required by section 130 of the 2011 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulation 2008 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.
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.
Andrew Cartwright FCA Harrison Beale & Owen Limited Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
Date: 19 January 2022
Page 3
ALL DOGS MATTER
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2021
| 2021 Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 210,731 Other trading activities 2 126,302 Investment income 3 3,851 Other income 52 Total 340,936 EXPENDITURE ON Raising funds 2,299 Charitable activities Cost of establishment 132,658 Other resources expended 22,753 Cost of dog care 50,900 Other 8,317 Total 216,927 Net gains/(losses) on investments 15,033 NET INCOME 139,042 RECONCILIATION OF FUNDS Total funds brought forward 319,220 TOTAL FUNDS CARRIED FORWARD **458,262 ** |
2020 Total funds £ 181,165 112,767 4,666 296 298,894 10,210 134,164 21,986 68,981 8,869 244,210 (1,465) 53,219 266,001 319,220 |
|---|---|
The notes form part of these financial statements
Page 4
ALL DOGS MATTER
BALANCE SHEET 31 March 2021
| 2021 Unrestricted funds Notes £ FIXED ASSETS Tangible assets 8 1,048 Investments 9 217,568 218,616 CURRENT ASSETS Debtors 10 34,171 Cash at bank 233,026 267,197 CREDITORS Amounts falling due within one year 11 (27,551) NET CURRENT ASSETS 239,646 TOTAL ASSETS LESS CURRENT LIABILITIES 458,313 NET ASSETS 458,262 FUNDS 13 Unrestricted funds 458,262 TOTAL FUNDS **458,262 ** |
2020 Total funds £ 1,313 202,535 203,848 23,476 109,082 132,558 (17,186) 115,372 319,220 319,220 319,220 319,220 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. David Kerr - Trustee
The notes form part of these financial statements
Page 5
ALL DOGS MATTER
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 charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
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.
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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
- Fixtures and fittings 15% on reducing balance Motor vehicles - 25% on reducing balance - Computer equipment Straight line over 3 years
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.
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.
Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value with changes recognised in 'net gains/(losses) on investments' in the SoFA or their fair value can otherwise be measured reliably.
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.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 6
continued...
ALL DOGS MATTER
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2021
2. OTHER TRADING ACTIVITIES
| Fundraising events Shop income Adopting and rehoming fees Local government contracts Shop donation 3. INVESTMENT INCOME Investment income 4. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets Other operating leases |
2021 £ 16,485 7,042 42,980 59,795 - 126,302 2021 £ 3,851 2021 £ 265 24,633 |
2020 £ 20,821 444 46,580 3,400 41,522 |
|---|---|---|
| 112,767 | ||
| 2020 £ 4,666 2020 £ 381 14,360 |
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. AVERAGE NUMBER OF EMPLOYEES
The average monthly number of employees during the year was 7 (2019 - 7).
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| funds | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 181,165 |
| Other trading activities | 112,767 |
| Investment income | 4,666 |
| Other income | 296 |
| Total | 298,894 |
| EXPENDITURE ON | |
| Raising funds | 10,210 |
continued...
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ALL DOGS MATTER
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2021
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
8.
| Unrestricted | |
|---|---|
| funds | |
| £ | |
| Charitable activities | |
| Cost of establishment | 134,164 |
| Other resources expended | 21,986 |
| Cost of dog care | 68,981 |
| Other | 8,869 |
| Total | 244,210 |
| Net gains/(losses) on investments | (1,465) |
| NET INCOME | 53,219 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 266,001 |
| TOTAL FUNDS CARRIED FORWARD | 319,220 |
| TANGIBLE FIXED ASSETS |
| TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|
| Fixtures | ||||
| and | Motor | Computer | ||
| fittings | vehicles | equipment | Totals | |
| £ | £ | £ | £ | |
| COST | ||||
| At 1 April 2020 and 31 March 2021 | 3,218 | 5,100 | **1,564 ** | **9,882 ** |
| DEPRECIATION | ||||
| At 1 April 2020 | 2,585 | 4,420 | 1,564 | 8,569 |
| Charge for year | 95 | 170 | - | 265 |
| At 31 March 2021 | 2,680 | 4,590 | **1,564 ** | **8,834 ** |
| NET BOOK VALUE | ||||
| At 31 March 2021 | 538 | 510 | - | 1,048 |
| At 31 March 2020 | 633 | 680 | - | 1,313 |
continued...
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ALL DOGS MATTER
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2021
9. FIXED ASSET INVESTMENTS
| FIXED ASSET INVESTMENTS | |
|---|---|
| Listed | |
| investments | |
| £ | |
| MARKET VALUE | |
| At 1 April 2020 | 202,535 |
| Additions | - |
| Revaluations | 15,033 |
| At 31 March 2021 | 217,568 |
| NET BOOK VALUE | |
| At 31 March 2021 | 217,568 |
| At 31 March 2020 | 202,535 |
There were no investment assets outside the UK.
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other debtors VAT Prepayments and accrued income 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Amounts owed to group undertakings Social security and other taxes Other creditors Net wages Accrued expenses |
2021 £ 12,500 18,272 3,399 34,171 2021 £ 4,574 20,985 - 443 49 1,500 **27,551 ** |
2020 £ 12,500 6,352 4,624 |
|---|---|---|
| 23,476 | ||
| 2020 £ 2,133 9,136 3,774 374 269 1,500 |
||
| 17,186 |
12. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
| Within one year Between one and five years |
2021 £ 964 1,927 **2,891 ** |
2020 £ 14,464 2,891 |
|---|---|---|
| 17,355 |
continued...
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ALL DOGS MATTER
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2021
13. MOVEMENT IN FUNDS
| Unrestricted funds General fund Fair value reserve TOTAL FUNDS Net movement in funds, included in the above are Unrestricted funds General fund Fair value reserve TOTAL FUNDS |
as follows: Incoming resources £ 344,741 - 344,741 344,741 |
At 1.4.20 £ 317,115 2,105 319,220 319,220 Resources expended £ (220,732) - (220,732) (220,732) |
Net movement At in funds 31.3.21 £ £ 124,009 441,124 15,033 17,138 139,042 458,262 139,042 458,262 Gains and Movement losses in funds £ £ - 124,009 15,033 15,033 15,033 139,042 15,033 139,042 |
|---|---|---|---|
Comparatives for movement in funds
| Comparatives for movement in funds | |||
|---|---|---|---|
| Unrestricted funds General fund Fair value reserve TOTAL FUNDS |
At 1.4.19 £ 262,431 3,570 266,001 266,001 |
Net movement in funds £ 54,684 (1,465) 53,219 53,219 |
At 31.3.20 £ 317,115 2,105 |
| 319,220 | |||
| 319,220 |
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Fair value reserve TOTAL FUNDS |
Incoming resources £ 298,894 - 298,894 298,894 |
Resources expended £ (244,210) - (244,210) (244,210) |
Gains and Movement losses in funds £ £ - 54,684 (1,465) (1,465) (1,465) 53,219 (1,465) 53,219 |
|---|---|---|---|
continued...
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ALL DOGS MATTER
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2021
13. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Fair value reserve TOTAL FUNDS |
At 1.4.19 £ 262,431 3,570 266,001 266,001 |
Net movement in funds £ 178,693 13,568 192,261 192,261 |
At 31.3.21 £ 441,175 17,138 |
|---|---|---|---|
| 458,262 | |||
| 458,262 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Fair value reserve TOTAL FUNDS |
Incoming resources £ 643,635 - 643,635 643,635 |
Resources expended £ (464,942) - (464,942) (464,942) |
Gains and Movement losses in funds £ £ - 178,693 13,568 13,568 13,568 192,261 13,568 192,261 |
|---|---|---|---|
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ALL DOGS MATTER
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2021
| INCOME AND ENDOWMENTS Donations and legacies Donations Legacies Other trading activities Fundraising events Shop income Adopting and rehoming fees Local government contracts Shop donation Investment income Investment income Other income Deposit account interest Total incoming resources EXPENDITURE Raising donations and legacies Fund raising expenses Charitable activities Wages Social security Pensions Other operating leases Insurance Light and heat Telephone Postage and stationery Advertising Sundries Dog supplies Kennel fees Vet fees Overseas transportation of dogs Grants to individuals |
2021 £ 205,731 5,000 210,731 16,485 7,042 42,980 59,795 - 126,302 3,851 52 340,936 2,299 80,691 2,259 1,526 24,633 1,657 915 2,688 14,081 1,158 4,545 1,269 7,043 43,857 - 823 187,145 |
2020 £ 164,635 16,530 |
|---|---|---|
| 181,165 20,821 444 46,580 3,400 41,522 |
||
| 112,767 4,666 296 |
||
| 298,894 10,210 87,725 3,266 1,663 14,360 3,434 1,886 3,578 7,285 2,034 12,215 1,351 12,375 48,794 5,347 1,170 |
||
| 206,483 |
This page does not form part of the statutory financial statements
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ALL DOGS MATTER
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2021
| Charitable activities Other Repairs and renewals Purchases and sundry costs Computer costs Support costs Management Uniforms and clothing Accountancy and bookkeeping Legal fees Fixtures and fittings Motor vehicles Computer equipment Finance Sundries Bank charges Total resources expended Net income before gains and losses Realised recognised gains and losses Realised gains/(losses) on fixed asset investments Net income |
2021 £ 3,053 1,630 3,634 8,317 7,311 4,871 5,557 95 170 - 18,004 75 1,087 1,162 216,927 124,009 15,033 139,042 |
2020 £ 4,042 1,607 3,220 8,869 6,012 4,994 4,595 112 227 42 15,982 2,000 666 2,666 244,210 54,684 (1,465) 53,219 |
|---|---|---|
This page does not form part of the statutory financial statements
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