**REGISTERED CHARITY NUMBER: 1132883**
## **REPORT OF THE TRUSTEES AND**
## **UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2022**
## **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 2022**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**|6|to|7|
|**Notes to the Financial Statements**|8|to|14|
|**Detailed Statement of Financial Activities**|15|to|16|
**ALL DOGS MATTER**
## **REPORT OF THE TRUSTEES for the year ended 31 March 2022**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. 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. We also rehome dogs in need from overseas.
It is our mission to transform the lives of dogs and their owners. We are passionate about dog welfare and this drives everything we do. It is our commitment to not stop until all dogs have happy and safe forever homes. We don’t discriminate against a dog’s breed or age and we never put a healthy dog down - all dogs matter!
Our team and volunteers are committed to ensuring dogs have happy and healthy lives. We are stronger together and collaborate with individuals and organisations to ensure the best outcomes for dogs and their owners, even in the toughest of circumstances. We don’t shy away from difficult situations and always act in the best interest of the dogs we rescue and rehome.
## **Significant activities**
The past year has witnessed a gradual return to what we all feel as normal life, albeit overshadowed by the worrying cost of living crisis. Life in the world of dogs has not been immune to all that has been experienced by their owners.
A consequence of the lifting of restrictions as lockdown came to an end is that many people chose to return to work, some part-time. There is certainly a correlation between this and the rising numbers of dogs who are no longer wanted by their owners, many of whom have realised that having the company of a dog during lockdown is not the same as the reality and expense of keeping their dog while having to go out to work. Also, the cost-of -living crisis is also having an impact as owners make decisions that they can no longer afford the expense of responsible dog ownership. Many owners have learned ways to continue to live with their dogs but for some it is all too much and they either seek to sell the dog to re-coup their costs or look to re-homing with charities such as our own.
What is of concern to us is that we are getting more dogs with behavioural issues, some possibly due to there not being properly socialised or trained by inexperienced owners during the pandemic. These dogs are all taking longer to re-home as we search for an appropriate match with new owners and there has also been a noticeable slowing down of adoption rates in all parts of the country. Thus, the dogs we accept tend to be in our kennels or with foster homes for longer than was our experience in the past. While there is no widely established pattern by dog type we have observed that Bull breeds are proving the most difficult to re-home.
We have also observed that the overall fall in demand for new dog ownership is leading to an over-supply of puppies and, sadly, instances of whole litters being abandoned are becoming more common, particularly when simply regarded as surplus to requirements and an unnecessary expense by the more unscrupulous breeders and farmers.
This emerging situation has put considerable pressure on space availability in our kennels in Waltham Abbey, and on our hard-working staff and volunteers, and we have had to rent additional kennel space on-site.
In addition to dealing with the pressures of re-homing dogs within the UK we have, selectively, continued to accept a limited number of dogs for re-homing from Egypt and China. Our experience is that such dogs put little additional pressure on our kennel operations since with few exceptions they are easier to quickly re-home, probably because they tend to be labradors, retrievers and spaniels.
Our charity shop continues to do good business since it re-opened after lockdown but there is uncertainty about how profits can be maintained in the year to come as the costs of heating and lighting continue to increase and people may be inclined to spend less in shops in the future. This situation will be monitored month by month but we anticipate keeping the shop open for business to be ready for what we hope will be improved operating conditions next year and beyond.
Page 3
**ALL DOGS MATTER**
## **REPORT OF THE TRUSTEES for the year ended 31 March 2022**
Fundraising and events continue to be a very important and essential part of the way we run and publicise the charity and we are grateful for the many instances of generosity and hard work in the past year that have done so much to support our operational costs and our ability to face the challenges of increasing numbers of dogs without homes.
Once again, the trustees would like to thank Ira Moss and her team in the charity office for all their work over the past year. It has been a challenging time for them all but they never gave up their focus on doing what was best for all dogs in need.
Finally, I would like to extend the thanks and gratitude of the trustees to Michael Testler who, after many years of service to the charity, has stepped down from the board of trustees.
## **FINANCIAL REVIEW**
## **Financial position**
We are pleased to be able to report that the charity is in robust financial health. Over the past year we have transferred some operational funds to the investment company, Rathbones, and we have been benefiting from both capital growth and dividends. We have done this to protect our ability to support the dogs we accept for re-homing since we have seen rising veterinary expenses as the dogs have more medical issues than before and we also have to fund the rising costs of the kennel operations. It is a policy of the trustees to future-proof the charity and the kennels is a good example. We have no security of tenure at Waltham Abbey and our capital base will give us options should we ever have to find alternatives premises.
The capital value has inevitably suffered a downturn in the last few months but a long-term view is prudent and the trustees are confident that the investments to date will considerably enhance our future financial stability and growth.
Gross income from all sources for this year totalled £354,076 (2021 - £340,936) with significantly more donations being received from the shop and adoption or rehoming. During the year there was a total expenditure of £298,269 (2021 - £216,927) and overall net income before gains and losses of £55,807 (2021 - £124,0092). At the end of the year, 31 March 2022, the unrestricted funds of the charity amounted to £521,068 (2021 - 458,262).
Given the current financial position of the charity and the lift of Covid-19 restrictions the charity is able to fully operate as normal and the trustees' believe there is no reason the charity would not be able to meet the charity's objectives for the foreseeable future.
Page 3
**ALL DOGS MATTER**
## **REPORT OF THE TRUSTEES for the year ended 31 March 2022**
## **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 5 December 2022 and signed on its behalf by:
David Kerr
Page 3
## **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 for the year ended 31 March 2022.
## **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 Charities Act 2011 ('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 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of FCCA which is one of the listed bodies.
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 have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Helen Coombes FCCA Harrison Beale & Owen Limited Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
5 December 2022
Page 4
## **ALL DOGS MATTER**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **for the year ended 31 March 2022**
|**2022**
**Unrestricted**
**funds**
Notes
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**196,612**
Other trading activities
2
**151,935**
Investment income
3
**5,512**
Other income
**17**
**Total**
**354,076**
**EXPENDITURE ON**
Raising funds
**8,547**
**Charitable activities**
Cost of establishment
**14,376**
Other resources expended
**125,757**
Cost of dog care
**115,435**
Other
**34,154 **
**Total**
**298,269**
Net gains on investments
**6,999**
**NET INCOME**
**62,806**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**458,262**
**TOTAL FUNDS CARRIED FORWARD**
**521,068**|2021
Total
funds
£
210,731
126,302
3,851
52|
|---|---|
||340,936|
||2,299
132,658
22,753
50,900
8,317|
||216,927|
||15,033|
||139,042
319,220|
||458,262|
The notes form part of these financial statements
Page 5
## **ALL DOGS MATTER**
## **BALANCE SHEET 31 March 2022**
|**2022**
**Unrestricted**
**funds**
Notes
**£**
**FIXED ASSETS**
Tangible assets
8
**16,761**
Investments
9
**374,567 **
**391,328**
**CURRENT ASSETS**
Debtors
10
**35,368**
Cash at bank
**131,389**
**166,757**
**CREDITORS**
Amounts falling due within one year
11
**(37,017)**
**NET CURRENT ASSETS**
**129,740**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**521,068**
**NET ASSETS**
**521,068**
**FUNDS**
12
Unrestricted funds
**521,068**
**TOTAL FUNDS**
**521,068**|2021
Total
funds
£
1,048
217,568
218,616
34,171
233,026
267,197
(27,551)
239,646
458,262
458,262
458,262
458,262|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 5 December 2022 and were signed on its behalf by:
David Kerr
The notes form part of these financial statements
Page 7
**ALL DOGS MATTER**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, 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.
## **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 charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 8
## **ALL DOGS MATTER**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2022**
## **2. OTHER TRADING ACTIVITIES**
|**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|**2022**
**£**
**414**
**50,823**
**84,049**
**2,962**
**13,687 **
**151,935**
**2022**
**£**
**5,512**
**2022**
**£**
**1,728**
**13,828**|2021
£
16,485
7,042
42,980
59,795
-
126,302
2021
£
3,851
2021
£
265
24,633|
||||
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **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|210,731|
|Other trading activities|126,302|
|Investment income|3,851|
|Other income|52|
|**Total**|340,936|
|**EXPENDITURE ON**||
|Raising funds|2,299|
continued...
Page 9
**ALL DOGS MATTER**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2022**
## **7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
||Unrestricted|
|---|---|
||funds|
||£|
|**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 on investments|15,033|
|**NET INCOME**|139,042|
|**RECONCILIATION OF FUNDS**||
|**Total funds brought forward**|319,220|
|**TOTAL FUNDS CARRIED FORWARD**|458,262|
## **8.**
## **TANGIBLE FIXED ASSETS**
|**COST**
At 1 April 2021
Additions
At 31 March 2022
**DEPRECIATION**
At 1 April 2021
Charge for year
At 31 March 2022
**NET BOOK VALUE**
At 31 March 2022
At 31 March 2021|Fixtures
and
fittings
£
**3,218**
**3,891 **
**7,109**
**2,680**
**471**
**3,151 **
**3,958**
538|Motor
Computer
vehicles
equipment
£
£
**5,100**
**1,564**
**13,550**
**-**
**18,650**
**1,564 **
**4,590**
**1,564**
**1,257 **
**-**
**5,847**
**1,564 **
**12,803**
**-**
510
-|Totals
£
**9,882**
**17,441**
**27,323**
**8,834**
**1,728**
**10,562 **
**16,761 **
1,048|
|---|---|---|---|
continued...
Page 10
**ALL DOGS MATTER**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2022**
## **9. FIXED ASSET INVESTMENTS**
|**FIXED ASSET INVESTMENTS**||
|---|---|
||Listed|
||investments|
||£|
|**MARKET VALUE**||
|At 1 April 2021|**217,568**|
|Additions|**150,000**|
|Revaluations|**6,999**|
|At 31 March 2022|**374,567 **|
|**NET BOOK VALUE**||
|At 31 March 2022|**374,567 **|
|At 31 March 2021|217,568|
|There were no investment assets outside the UK.||
|Cost or valuation at 31 March 2022 is represented by:||
|Valuation in 2019
Valuation in 2020
Valuation in 2021
Valuation in 2022
Cost
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Amounts owed by group undertakings
Other debtors
VAT
Prepayments and accrued income
Prepayments|**Listed**
**investments**
**£**
**3,570**
**(1,465)**
**15,033**
**6,999**
**350,430**
**374,567 **
**2022**
2021
**£**
£
**10,351**
-
**12,500**
12,500
**6,232**
18,272
**-**
3,399
**6,285**
-
**35,368**
34,171|
|---|---|
## **10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
continued...
Page 11
**ALL DOGS MATTER**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2022**
## **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|**2022**
**£**
**7,508**
**-**
**1,741**
**1,268**
**-**
**26,500**
**37,017**|2021
£
4,574
20,985
-
443
49
1,500
27,551|
|---|---|---|
## **12. 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
£
**354,076**
**-**
**354,076**
**354,076**|At 1.4.21
£
**441,124**
**17,138**
**458,262 **
**458,262 **
Resources
expended
£
**(298,269)**
**-**
**(298,269)**
**(298,269)**|Net
movement
At
in funds
31.3.22
£
£
**55,807**
**496,931**
**6,999**
**24,137 **
**62,806**
**521,068**
**62,806**
**521,068**
Gains and
Movement
losses
in funds
£
£
**-**
**55,807**
**6,999**
**6,999**
**6,999**
**62,806**
**6,999**
**62,806**|
|---|---|---|---|
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Fair value reserve
**TOTAL FUNDS**|At 1.4.20
£
317,115
2,105
319,220
319,220|Net
movement
in funds
£
124,009
15,033
139,042
139,042|At
31.3.21
£
441,124
17,138
458,262
458,262|
|---|---|---|---|
continued...
Page 12
**ALL DOGS MATTER**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2022**
## **12. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Fair value reserve
**TOTAL FUNDS**|Incoming
resources
£
340,936
-
340,936
340,936|Resources
expended
£
(216,927)
-
(216,927)
(216,927)|Gains and
Movement
losses
in funds
£
£
-
124,009
15,033
15,033
15,033
139,042
15,033
139,042|
|---|---|---|---|
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 1.4.20
£
317,115
2,105
319,220
319,220|Net
movement
in funds
£
179,816
22,032
201,848
201,848|At
31.3.22
£
496,931
24,137|
|---|---|---|---|
||||521,068|
||||521,068|
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
£
695,012
-
695,012
695,012|Resources
expended
£
(515,196)
-
(515,196)
(515,196)|Gains and
Movement
losses
in funds
£
£
-
179,816
22,032
22,032
22,032
201,848
22,032
201,848|
|---|---|---|---|
continued...
Page 13
**ALL DOGS MATTER**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2022**
## **13. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2022.
Page 14
## **ALL DOGS MATTER**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2022**
|**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|2022
£
**196,612**
**-**
**196,612**
**414**
**50,823**
**84,049**
**2,962**
**13,687 **
**151,935**
**5,512**
**17**
**354,076**
**8,547**
**94,533**
**3,067**
**1,679**
**13,828**
**2,925**
**1,255**
**3,268**
**8,614**
**1,143**
**8,565**
**-**
**18,160**
**60,741**
**33,312**
**1,630**
**252,720**|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|
|---|---|---|
This page does not form part of the statutory financial statements
Page 15
## **ALL DOGS MATTER**
**DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2022**
|**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
**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**|2022
£
**5,031**
**16,989**
**3,476**
**25,496**
**-**
**5,839**
**2,021**
**471**
**1,257 **
**9,588**
**-**
**1,918**
**1,918**
**298,269**
**55,807**
**6,999**
**62,806**|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|
|---|---|---|
This page does not form part of the statutory financial statements
Page 16