REGISTERED CHARITY NUMBER: 1132883
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
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 2023
| 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 2023
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. 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.
OBJECTIVES AND ACTIVITIES Significant activities
It has been a very challenging year for Ira Moss and her team at All Dogs Matter. There has been an unprecedented rise in the numbers of dogs either being abandoned or needing to be re-homed. Dog abandonment has been the highest we have ever experienced and is running at 50% more than last year. All of this is a predictable consequence of the surge in dog purchases and ownership during the Covid pandemic, and in its latter stages, and now we are also seeing the effects of a rising cost-of-living, which has had impacts on the ability of owners to cover the costs of keeping a dog well fed and in good health.
So far this year we have taken in 420 dogs and all but a few have been rehomed. We do try to limit the use of our kennels as much as possible by sending the dogs to a fosterer before rehoming and while the office team has manged this well over the year it has not been easy and there remains a need to find more people who would be willing to foster one of the dogs while a forever home is found.
The pressure on kennel space has been intense and there has been little or no spare capacity throughout the year. The trustees of the charity are currently reviewing our whole strategy for kennel provision. We need to expand what we can offer and there is a need to invest in upgrading facilities. We lack a certain future at the present site at Southend Farm since we do not have a long-term contract to lease the space occupied by our kennels and the whole site is potentially under review by the owners. Our preferred option would be to secure the present site plus additional land and we would then expand the space with our own design and management. This is being explored but whatever the outcome, we will have to invest a considerable amount of money in infrastructure and services and that is why fundraising from events and our various generous donors is still so important to our existence.
Another area where we are experiencing rising costs is in the excellent services provided by the vets we use. We are very grateful for the reductions in fees they all offer to us but, overall, the headline costs are rising and we are also taking in many more dogs that have been abandoned with health issues that require urgent care before they are rehomed.
Our charity shop in Muswell Hill continues to be well managed and is very successful and profitable, with welcome contributions to our running costs. There have been some staffing changes over the year with new management in place at the kennels and we have appointed an experienced part-time book-keeper in the office to help with strengthening our financial management systems.
Page 1
ALL DOGS MATTER
REPORT OF THE TRUSTEES for the year ended 31 March 2023
OBJECTIVES AND ACTIVITIES Significant activities
We have recently appointed two new trustees, Jason Alton and Alec Burns and their experience will be valuable as we continue with our plans for the future. I would like to personally thank Ira and all of the permanent and volunteer staff who help make All Dogs Matter a success for all of their commitment throughout the past year. The charity is in good hands and is well placed for the future.
FINANCIAL REVIEW
Financial position
Gross income from all sources for this year totalled £423,758 (2022 - £354,076) with significantly more donations being received from the shop and adoption or rehoming. During the year there was a total expenditure of £319,030 (2022 - £298,269) and overall net income before gains and losses of £104,728 (2022 - £55,807). At the end of the year, 31 March 2023, the unrestricted funds of the charity amounted to £594,785 (2022 - £521,068).
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.
STRUCTURE, GOVERNANCE AND MANAGEMENT REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1132883
Registered office
All Dogs 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 J Alton (Appointed 16 August 2023)
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ALL DOGS MATTER
REPORT OF THE TRUSTEES for the year ended 31 March 2023
REFERENCE AND ADMINISTRATIVE DETAILS 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 December 2023 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 2023.
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 member of ACCA 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:
-
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 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
Harrison Beale & Owen Limited Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
19 December 2023
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ALL DOGS MATTER
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 March 2023
| 2023 Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 236,549 Other trading activities 2 172,421 Investment income 3 14,074 Other income 714 Total 423,758 EXPENDITURE ON Raising funds 6,094 Charitable activities Cost of establishment 15,818 Other resources expended 147,014 Cost of dog care 129,574 Other 20,530 Total 319,030 Net gains/(losses) on investments (31,011) NET INCOME 73,717 RECONCILIATION OF FUNDS Total funds brought forward 521,068 TOTAL FUNDS CARRIED FORWARD 594,785 |
2022 Total funds £ 196,612 151,935 5,512 17 |
|---|---|
| 354,076 | |
| 8,547 13,420 126,713 115,435 34,154 |
|
| 298,269 | |
| 6,999 | |
| 62,806 458,262 |
|
| 521,068 |
The notes form part of these financial statements
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ALL DOGS MATTER
BALANCE SHEET 31 March 2023
| 2023 Unrestricted funds Notes £ FIXED ASSETS Tangible assets 8 12,966 Investments 9 343,556 356,522 CURRENT ASSETS Debtors 10 41,651 Cash at bank 207,958 249,609 CREDITORS Amounts falling due within one year 11 (11,346) NET CURRENT ASSETS 238,263 TOTAL ASSETS LESS CURRENT LIABILITIES 594,785 NET ASSETS 594,785 FUNDS 12 Unrestricted funds 594,785 TOTAL FUNDS 594,785 |
2022 Total funds £ 16,761 374,567 391,328 35,368 131,389 166,757 (37,017) 129,740 521,068 521,068 521,068 521,068 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 19 December 2023 and were signed on its behalf by:
David Kerr
The notes form part of these financial statements
Page 6
ALL DOGS MATTER
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023
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.
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.
continued...
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ALL DOGS MATTER
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2023
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 |
2023 £ 10,323 65,904 91,771 4,423 - 172,421 2023 £ 14,074 2023 £ 3,795 14,533 |
2022 £ 414 50,823 84,049 2,962 13,687 |
2022 £ 414 50,823 84,049 2,962 13,687 |
|---|---|---|---|
| 151,935 | |||
| 2022 £ 5,512 |
|||
| 2022 £ 1,728 13,828 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
6. AVERAGE NUMBER OF EMPLOYEES
The average monthly number of employees during the year was 7 (2022 - 7).
continued...
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ALL DOGS MATTER
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2023
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| funds | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 196,612 |
| Other trading activities | 151,935 |
| Investment income | 5,512 |
| Other income | 17 |
| Total | 354,076 |
| EXPENDITURE ON | |
| Raising funds | 8,547 |
| Charitable activities | |
| Cost of establishment | 13,420 |
| Other resources expended | 126,713 |
| 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 |
continued...
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ALL DOGS MATTER
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2023
8. TANGIBLE FIXED ASSETS
| COST At 1 April 2022 and 31 March 2023 DEPRECIATION At 1 April 2022 Charge for year At 31 March 2023 NET BOOK VALUE At 31 March 2023 At 31 March 2022 FIXED ASSET INVESTMENTS MARKET VALUE At 1 April 2022 Revaluations At 31 March 2023 NET BOOK VALUE At 31 March 2023 At 31 March 2022 |
Fixtures and fittings £ 7,109 3,151 594 3,745 3,364 3,958 |
Motor Computer vehicles equipment Totals £ £ £ 18,650 1,564 27,323 5,847 1,564 10,562 3,201 - 3,795 9,048 1,564 14,357 9,602 - 12,966 12,803 - 16,761 Listed investments £ 374,567 (31,011) 343,556 343,556 374,567 |
|---|---|---|
9. FIXED ASSET INVESTMENTS
There were no investment assets outside the UK.
Cost or valuation at 31 March 2023 is represented by:
| Listed | ||
|---|---|---|
| investments | ||
| £ | ||
| Valuation in | 2019 | 3,570 |
| Valuation in | 2020 | (1,465) |
| Valuation in | 2021 | 15,033 |
| Valuation in | 2022 | 6,999 |
| Valuation in | 2023 | (32,057) |
| Cost | 350,430 | |
| 342,510 |
continued...
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ALL DOGS MATTER
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2023
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade debtors Amounts owed by group undertakings Other debtors VAT Prepayments 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Other creditors Accrued expenses 12. MOVEMENT IN FUNDS At 1.4.22 £ Unrestricted funds General fund 496,931 Fair value reserve 24,137 521,068 TOTAL FUNDS 521,068 |
2023 £ 346 10,519 12,500 7,517 10,769 41,651 2023 £ 7,632 1,741 472 1,500 11,346 Net movement in funds £ 104,728 (31,011) 73,717 73,717 |
2022 £ - 10,351 12,500 6,232 6,285 35,368 2022 £ 7,508 1,741 1,268 26,500 37,017 At 31.3.23 £ 601,659 (6,874) 594,785 594,785 |
|---|---|---|
continued...
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ALL DOGS MATTER
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2023
12. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Fair value reserve TOTAL FUNDS |
Incoming resources £ 423,758 - 423,758 423,758 |
Resources expended £ (319,030) - (319,030) (319,030) |
Gains and Movement losses in funds £ £ - 104,728 (31,011) (31,011) (31,011) 73,717 (31,011) 73,717 |
|---|---|---|---|
Comparatives for movement in funds
| Unrestricted funds General fund Fair value reserve TOTAL FUNDS |
At 1.4.21 £ 441,124 17,138 458,262 458,262 |
Net movement in funds £ 55,807 6,999 62,806 62,806 |
At 31.3.22 £ 496,931 24,137 521,068 521,068 |
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Fair value reserve TOTAL FUNDS |
Incoming resources £ 354,076 - 354,076 354,076 |
Resources expended £ (298,269) - (298,269) (298,269) |
Gains and Movement losses in funds £ £ - 55,807 6,999 6,999 6,999 62,806 6,999 62,806 |
|---|---|---|---|
continued...
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ALL DOGS MATTER
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2023
12. 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 1.4.21 £ 441,124 17,138 458,262 458,262 |
Net movement in funds £ 160,535 (24,012) 136,523 136,523 |
At 31.3.23 £ 601,659 (6,874) 594,785 594,785 |
|---|---|---|---|
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 £ 777,834 - 777,834 777,834 |
Resources expended £ (617,299) - (617,299) (617,299) |
Gains and Movement losses in funds £ £ - 160,535 (24,012) (24,012) (24,012) 136,523 (24,012) 136,523 |
|---|---|---|---|
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2023.
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ALL DOGS MATTER
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2023 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 Kennel fees Vet fees Overseas transportation of dogs Carried forward |
2023 £ 213,722 22,827 236,549 10,323 65,904 91,771 4,423 - 172,421 14,074 714 423,758 6,094 106,761 2,521 1,906 14,533 2,129 1,654 3,786 7,506 120 10,042 26,156 68,086 35,295 280,495 |
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 33,312 251,090 |
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 2023
| Charitable activities Brought forward Grants to individuals Other Repairs and renewals Purchases and sundry costs Computer costs Support costs Management Accountancy and bookkeeping Legal fees Fixtures and fittings Motor vehicles Finance Bank charges Other Sundries Total resources expended Net income before gains and losses Realised recognised gains and losses Realised gains/(losses) on fixed asset investments Net income |
2023 £ 280,495 3,325 283,820 3,668 13,518 3,344 20,530 3,573 (1,008) 594 3,201 6,360 1,960 266 319,030 104,728 (31,011) 73,717 |
2022 £ 251,090 1,630 |
|---|---|---|
| 252,720 5,031 16,989 3,476 |
||
| 25,496 5,839 2,021 471 1,257 |
||
| 9,588 1,918 - |
||
| 298,269 | ||
| 55,807 6,999 |
||
| 62,806 |
This page does not form part of the statutory financial statements
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