**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:
1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. 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...
Page 7
## **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...
Page 8
## **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...
Page 9
## **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...
Page 10
## **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|
|---|---|---|---|
Page 11
## **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
Page 12
## **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
Page 13