Registered Charity number: 1135539 BRISTOL DOG AcfioN WELFARE GROUP Report of the Trustees and Unaudited Financial Statements Year ended 31 December 2023 Page I
BRISTOL DOG A[oN WELFARE GROUP Yeor ended 31 December 2023 CONTENTS Page Charity information Report of the Trustees Independent Examiner's Report io Statement of Financial Activities li Balance Sheet 12 Notes to the Financial statements 13-20 Page 2
BRISTOL DOG AcfioN WELFARE GROUP CHARITY INFORMATION for the yeor ended 31 December 2023 Principal address The Old Exchange Berwick Lane Hallen BRISTOL BSIO 7RS Trading address Knoll View Biddisham AXBRIDGE BS26 2RE Registered Charity number 1135539 Trustees Hilary McEwen-Smith Geraldine Watkins Lynette Butler Chairman Secretary Trustee Independent examiner Bishop Fleming LLP 10 Temple Back Redcliffe BRISTOL BSI 6FL .Trea5urer Colin Watkins 16 Sherbourne Avenue Bradley Stoke BRISTOL BS32 8BB Bank Barclays Bristol Branch Solicitors Shakespeare Martineau 6 Queen Square BRISTOL BSI 4JE Page 3
BRISTOL DOG ACTION WELFARE GROUP Report of the Trustee5 for the yeor ended 31 December 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT Type of governing document: How the charity is constituted- Constitution (adopted 15 September 2009) Association Trustee selection methods: Appointed by existing Trustees Risk management New Trustees are provided with the Charity Commission documents covering roles and responsibilities of becoming a Trustee, together with a copy of the Charity GDPR Policy, Safeguarding Policy, Equal Opportunity Policy and the Staff Handbook to ensure they understand their responsibilities as an employer. The Charity shall have the following positions- Chairman. secretary and Treasurer, all of whom are elected on an annual basis at the AGM. The Treasurer position can be held by an individual who is not an elected Trustee, but with no voting rights. The Trustees have condurted a review of the major risks to which the Charity is exposed which would be to run out of funds to continue. This has been mitigated by the Trustee5 decision to retain a minimum of 12124 months running costs and retained within the Charity reserve account with Barclays Bank PLC. Safeguardin& Equal Opportunity and GDPR Policies are all in place. Objectives The objective of the Charity is to rescue, rehabilitate and re-home ex-racing greyhounds and ex- working lurchers, ensuring all dogs in their care are fully vaccinated, neutered, micro-chipped and receive flea and worm treatment prior to being re-homed. Each prospective home 15 fully vetted and meets with the specified adoption criteria prior to re- homing. In late 2019 the Charity purchased the freehold kennels at Knoll View, Biddisham. This purchase was achievod by the use of funds the Charity had been saving over the years and the legacy that it received in 2018 and a bank commercial mortgage. There is room to expand in the future, should the Trustees wish to. Page 4
BRISTOL DOG AlON WELFARE GROUP Report of the Trustees {continued] for the yeor ended 31 December 2023 Activities Fundraising activities remain a focal activtty of the Charity with a full programme in 2023. As usual, many supermarket collections were organised along with various street collections. Dog shows were held, as were dog walks. Talks to various Wl's were undertaken. The annual Doggie Day took place in February 2023 and a superb £3240 wa5 raised on the day. Due to personal circumstances the annual Charity Ball had to be postponed, but hopefully will recommence in the next couple of years. The Trustees also arranged some events at Knoll View, including a dog show and various social walks. The Charity remain5 the nominated Charity for three Pets At Home stores in Bristol and North Somerset and the Charity has a close working relationship with them all in sUPPOrt of their Pet Adoption Scheme. During 2021 they provided a Grant to purchase 3 new animal transporter and also donated several pallets of food and were a fantastic support during the pandemic. The Trustees approached them for a further grant to assist with the erection of two new isolation kennels with a total cost in excess of £47,000. "The Foundation visited Knoll View and the application was successful and building commenced with the initial groundwork and then erection of the kennels and fencing and was completed in September 2023. Pirtures below Show the before and after and the Trustees are so grateful for all the support they receive from Pets at Home Foundation. $thr*Br15td We are also the nominated Charity for Platinum Petcare Limited. with whom we have a fantastic relationship. The Directors have undertaken several virtual fundraising events {including the Charity Balll for us and continue to be a huge support to the Charity- Public Benefit By taking dogs on event5. it has enabled many membèrs of the public to help overcome a fear ol dogs (particularly children) by a simple "meet and greet" exercise. These dogs are so quiet and graceful that many children who have a real fear of dogs actually end up on the dog's beds cuddling them and their parents are most grateful of our help. The Trustees and a loyal group of volunteers. all of who enjoy "showing off, their dogs. undertake all of these events. This in turn has actually increased volunteers confidence in meeting and dealing with the general public. Page 5
BRISTOL DOG AcfioN WELFARE GROUP Report of the Trustees [continued] for the year ended 31 December 2023 The Charity is fortunate to have many volunteer dog walkers at the Centre and many say how therapeutic it is to just walk, cuddle and groom the dogs. In addition during 2023 the Charity took on some local Community Payback who arrive with a supervisor. These are individuals many of whom "have been in the wrong place at the wrong time" and have been given Community Payback. They all enjoy their time with the Charity and this has also enabled several maintenance jobs to be undertaken. ACHIEVEMENT AND PERFORMANCE 2023 wa5 another huge year for the Charity in developing its own Rescue Centre, with the addition of the new isolation kennel block. The year also saw a new employee (Ethan Farmerl start in October to replace the retiring kennel operative. Nina Attwood. the Charity Kennel Supervisor has served the full twelve months and really does go over and beyond" what is expected of her. She has all the necessary enthusiasm and has helped revitalised the Charity- The property is situated in nearly four acres and includes a three-acre paddock and has a four bedroomed house where Nina and Ethan live. The Trustees have felt really humbled and so grateful for all of the support of the Charity volunteers and supporters during 2023, especially those that have madf financial donations the level of donations seen is just absolutely amazing and knowing the Charity has this support makes it all worthwhile. HI HO-HI Ho oi hollday e90 Mappy Holidays IDAWGI Page 6
BRISTOL DOG ACTION WELFARE GROUP Report of the Trustees [continuedl for the yeor ended 31 December 2023 The boarding side of the venture really has taken off, with Lynette Butler taking over the reigns of the administration of this. Where possible boarding has been restricted to five dog5 during the Winter and eight in the Summer at any one time. and the diary for 2024 is nearly already full. Boarding is only available to dogs which the Charity has re-homed. This brought in over £27,000 to the Charity during 2023. All three Trustees have served for the full twelve months of 2023, and it is envisaged 213 new Trustees will be identified and taken on during 2024. The whole team associated with DAWG ITrustees and volunteers alike) have helped the Charity go from strength to strength, both financially and from a general day to day running basis and all work together as one team and rely on the different individual strengths they all bring to Bristol DAWG. The appointment of Nina Attwood as kennel supervisor in October 2022 has revitalised the Charity. she has rekindled all aspects of Social Media platforms and is totally dedicated to the role She undertakes and is a valued part of the team. Fundraising remains a key activity, the Trustees together with a loyal group of volunteers, (which is ever growingl, spent most weekend5 Outside of supermarkets or at organised events, not just raising funds but letting the general public know about these dogs and what they go through and what they endure, as it is a very sad fact that 8reyhounds are never bred to be anyone's petl l All fundraising artivities are undertaken under the guidance of the Fundraising Regulator. The Charity continues to re-home on average one dog per week, which for a small charity is commendable. The Charity does advertise their dogs by use of social media Sites and the internet as well as at events that are organised. The Charity 3150 undertook a number of "home from home" adoptions during the year for which the Charity does not get reimbursed unless by way of a small donations from the old/new owner. .The Charity feels extremely fortunate to have been chosen by three of the Pets At Home Stores in the Bristol and North Somerset area as their nominated Charity. and this has been a huge tool in helping to promote the work we do, and the Charity undertake regular collections in each store and receive food donations. During the second half of the year one of our volunteers and greyhound owner, Pete Me150n. agreed to build a new website when the licence from the previous providers expired. The Trustees are so grateful for him undertaking this task and has refreshed everything about the website itself which now looks very modern and fit for purpose. The Charity also had two vet students undertake their placements with us during the Summer months. These are second year students and they were a great help and really acted like a spare pair of hands undertaking nail clipping, grooming etc. Our newest Patron, David Olusoga OBE, has been a fantastic support to the Charity during 2023 and being local he has attended numerous organised events las well as owning a DAWG dogl and has very kindly donated some of his fees to Bristol DAWG. He joins our other two Patrons {Author, Andrew Dilger and CEO of the charity Nowzad, Pen Farthing). Page 7
BRISTOL DOG AcfioN WELFARE GROUP Report of the Trustees [continued] for the year ended 31 December 2023 FINANCIAL REVIEW The Charity needs to retain a reserve of funds to cover on-going monthly costs of running the Charity, which are approximately £10,000 per month. Whilst fundraising events will continue these cannot be relied upon for future income and it is the Trustees views that a minimum reserve of 12124 months Costs needs to be retained, as a contingency. At the end of the financial year the Charity had total assets of £898.547 now owning the property outright. Of thi5 figure £213.105 was held in cash balances and in excess of 12 months running costs which complies with the rules within the Constitution. The Charity's main sources of income are from adoption fees, fundraising collections, boarding and paddock hire, the Lottery and Sponsor a Kennel Scheme and donations received. The expenditure has supported the key objective5 of the Charity in that costs associated with the Rescue Centre and vets bills make up the largest proportion of total outgoing5. These two items are provided to ensure the wellbeing and safety of the dogs in the care of the Charity. Every dog receives whatever veterinary treatment is required and all dogs receive flea treatment, worming and micro-chipping and are neutered in accordance with the Charity objectives. FUTURE PLANS The purchase of the Rescue Centre has created numerous future opportunities for the Trustees. After a period of consolidation whilst the Rescue Centre is established, the Trustees will consider some income generating activities. Whilst they have some initial idea5, they will constantly review these. The Charity has already built up a band of local people who volunteer their services for such activities as dog walking, helping with general maintenance of the property etc and these will be actively encouraged going forward. There are some capital expenditure projects that the Trustees will consider in the next 213 years. The main ones being: A new roof and heating system in the block of 6 kennels. All three kennel paddocks re-designed so less astro turf and more 'landscaping The car park to be re-surfaced and possibly extended. Page 8
BRISTOL DOG AcfioN WELFARE GROUP Report of the Trustees [continued] for the yeor ended 31 December 2023 SUMMARY There is no doubt that 2023 was a year of consolidation for the Charity. Coming out of a worldwide pandemic and the resignation of two established Trustees in 2022 certainly set some challenges. That said the Charity is now alive again and the remaining Trustees agreed to pay off the Barclay's Mortgage so the property is now owned outright by the Charity. All Trustees feel extremely proud of what the Charity has achieved and ha5 fully justified the Trustees decision to purchase the Rescue Centre. There is no doubt that there are challenging times ahead. with the ever increasing cost of living sure to affert Bristol DAWG, but it is felt that the Charity ha5 the necessary Trustee5, Staff and volunteers available to ensure that the Charity continues to go from strength to strength and that it can continue to provide animal welfare to as many greyhounds and lurchers as it can. Approved by the Board of Trustees on 300ctober 2024 and were signed on its behalf by Geraldi Trustee Watkins Page 9
INDEPENDENT EXAMINERS'S REPORTTO THE TRusfEES OF BRISTOL DOG AcfioN WEIFARE GROUP I report to the trustees on my examination of the accounts of Bristol Dog Action Welfare Group I'the Trust") for the year ended 31 December 2023. Responsibilities and basis of report As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 20111"the Act"). I report in respect of my examination of the Trusys accounts carried out under section 145 of the 2011 Art and in carrying out my examination. I have followed all the applicable Dirertions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's statement I havo completed my examination. I confirm that no materi31 matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect,- the accounting records were not kept in accordance with section 130 of the Art- or the accounts did not accord with the accounting records- or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf 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 wn in this report in order to enable a proper understanding of the accounts to be reached. Joseph Scaife FCA DChA BISHOP FLEMING LLP Chartered Accountants 10 Temple Back Redcliffe Bristol BSI 6FL Date: S l October 2024 Paee 10
BRISTOL DOG AcfioN WELFARE GROUP Statement of financial activities for the year ended 31 December 2023 Alote Year ended 31 December 2023 Year ended Unrestricted Restricted Total 31 December funds funds funds 2022 Incoming resources Donations, legacies and grants Fundraising events and activities 72,820 47,337 120,157 64.842 102,142 102,142 95,567 Interest receivable 1,620 1,620 94 176,582 47,337 223.919 160,503 Resources expended Staff costs 45.292 12.171 4,433 4,795 66,509 45,292 12,171 4,433 4,795 66,509 23,579 13,622 3,552 4,151 64,863 Vet bills Donations Fundraising costs Other expenditure 133.200 133,200 109,767 Transfers between funds Net movement in funds 47.337 90,719 {47.337) 90,719 50,736 Reconciliation ofAunds." Total funds brought forward 802,428 802,428 751,692 Totalfvnds carriedforward 893.147 893,147 802,428 Page 11
BRISTOL DOG AlON WELFARE GROUP Balance sheet As ot 31 December 2023 Alote 2023 2022 Fixed assets 679,841 638,760 Current assets Stock Debtors Cash at bank 1.521 4,080 213.105 2.435 4.912 159.139 218,706 166,486 Creditors: Amounts falling due within one year (5,400) 12.8181 Net current assets 213.306 163,668 Net assets 893,147 802,428 FUNDS OF THE CHARITY Unrestrirted Fund5 General Funds io 893.147 802.428 Restricted Fund Isolation block io 893.147 802.428 The note5 form part of the financial statements. The financial statements were approved by the Board of Trustees on 300ctober 2024 and were signed on its behalf by Geraldine Watkins Trustee Page 12
BRISTOL DOG AlON WELFARE GROUP Notes to the financial statements for the yetjr ended 31 December 2023 Accounting policies Basis of preparation These accounts have been prepared under the historical cost convention with items recognised at Cost or transartion value. The accounts have been prepared in accordance with the Statement of Recommended Practice= Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS1021 and with the Charities Act 2011. The charity constitute5 a public benefit entity as defined by FRS 102. Recognition of income These are included in the Statement of Financial Artivities1SoFAI when- the charity becomes entitled to the resources- it 15 more likely than not that the trustees will receive the resources- the monetary value can be measured with sufficient reliability- Offsetting There has been no offsetting of assets and liabilities. or income and expenses, unless required or permitted by the FRS 102 SORP or FR5 102. Grants and donations Grants and donations are only included in the SOFA when the general income recognition criteria are met15.10 to 5.12 FR5102 SORPI. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met15.16 FRS 102 SORPI. Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax reclaims on donations and gifts Gift Aid receivable is included in income when there 15 a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees, annual report. Page 13
BRISTOL DOG AlON WELFARE GROUP Note5 to the financial statements for the year ended 31 December 2023 [continued] Accounting policies Icontinuedl Income from interest This is included in the accounts when receipt 15 probable and the amount receivable can be measured reliably. Tangible fixed assets for use bythe charity These are capitali5ed if they can be used for more than one year. and cost at least £250. They 3re valued at cost. The depreciation rates and methods are disclosed in note 7. Debtors Trade and other debtors with no stated interest rate and due within one year are recorded at the amount of cash or other consideration expected to be received. Prepayments are valued at the amount paid. Going concern The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The Trustees make this assessment in respect of a period of at least one year from the date of the authorisation for issue of the financial statements and have concluded that the charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the charity's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Fees for examination of the accounts 2023 2022 Independent examinerfs fees 1,800 1,800 Transactions with trustees and related parties 3.1 Trustee remuneration and benefits None of the tru5tee5 have been paid any remuneration or other benefits for the year ended 31 December 2023 {202L. Nil). Page 14
BRISTOL DOG AcfioN WELFARE GROUP Notes to the financial statements for the yeor ended 31 December 2023 [continued] 3.2 Trustee5' expenses The following trustee expenses have been incurred during the year= 2023 2022 Mileage and travel costs 14 722 Number of trustees reimbursed for expenses 3.3 Transactions With related parties There have been no related party transactions in the reporting period. Paid employees 4.1 Staff costs 2023 2022 Salaries and wages Employer National Insurance Pension costs (defined contribution scheme) 43.895 609 23,240 339 45.292 23,579 No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. 4.2 Average head count in the year 2023 2022 Charitable artivities Page 15
BRISTOL DOG AcfioN WELFARE GROUP Notes to the financial statements for the yeor ended 31 December 2023 [continued] Analysis of income Year ended 31 December 2023 Year ended Unrestricted Restrirted Total 31 December funds funds funds 2022 Donations. legacies and grants Adoptions Donations and grants Gift Aid 11.963 56,883 3.974 11,963 104,220 3,974 9,075 51,185 4,582 47,337 72,820 47.337 120,157 64,842 Fundraising income Supermarket and street collections Sponsorship and lottery schemes Boarding Goods sold Paddock hire 50,765 17.507 27,671 3.336 2.863 50,765 17,507 27,671 3,336 2.863 58,053 18,025 13,371 4,718 1,400 102,142 102,142 95,567 Interest receivable Bank interest receivable Repayment interest 1,579 41 1,579 41 92 1,620 1,620 94 Analysis of expenditure Year ended 31 December 2023 Year ended Unrestrirted Restrirted Total 31 December fund5 funds funds 2022 Cost of fundraising events Fundraising events Hire charges Goods and materials Lottery prizes 764 215 1,966 1.850 764 215 1,966 1,850 516 450 1,210 1,975 4,795 4,795 4,151 Page 16
BRISTOL DOG AcfioN WELFARE GROUP Notes to the finantial statements for the yeor ended 31 December 2023 [continued] Analysi5 of expenditure IcontinL5edl Year ended 31 December 2023 Year ended Unrestrirted Restricted Total 31 December funds funds funds 2022 Other expenditure Travel costs Motor and fuel costs Dog food Postage and stationery Insurance Subscriptions Accountancy Legal and professional Bank charges Depreciation Loss on disposal of assets Sundry expenses Establishment costs Property repairs and renewals JustGiving. Sumup & paddock charges Bank interest 71 71 1.940 9,246 35 1,117 1,580 8,840 44 1,940 9,246 35 2,185 790 2,185 790 1,800 1,616 1,968 773 1,800 1,305 1,483 18,027 621 2,288 7,360 12,739 1,800 1.616 18,843 18,843 994 17.332 9.951 1.706 994 17,332 9,951 1,706 4,918 66,509 66,509 64,863 Page 17
BRISTOL DOG AcfioN WELFARE GROUP Notes to the financial statements for the year ended 31 December 20231continuedJ Fixed assets Freehold Fixtures and Equipment land and fittings buildings Motor vehicles Total Cost At beginning of year Additions 634.768 52,437 22,453 6.587 7.485 24,454 688,262 59,922 At end of year 687,205 22,453 14,072 24.454 748,184 Depreciation At beginning of year Charge for year 39,144 13,044 4,876 2,245 1,199 1.097 4.282 2,456 49,501 18,842 At end of year 52,188 7.121 2.296 6,738 68,343 Net book value At 31 December 2023 635,017 15,332 11,776 17,716 679,841 At 31 December 2022 595,624 17,577 5,388 20,172 638,761 Depreciation basis Depreciation rate Straight line Straight line Straight line Straight line io% io% Page 18
BRISTOL DOG AcfioN WELFARE GROUP Notes to the financial statements for the year ended 31 December 2023 [continued] Debtors 2023 2022 Prepayments and accrued income 4,080 4,912 All debtors are due within one year. Creditors: Amounts falling due within one year 2023 2022 Other creditors Accruals 1.393 4,007 556 2.262 5,400 2,818 Page 19
BRISTOL DOG AcfioN WELFARE GROUP Notes to the financial statement5 for the yeor ended 31 December 2023 [continued] 10 Charity funds held and movements in current period At beginning of year Income Expenditure Transfers At end of year Unrestricted Funds General Fund 802,428 176.582 1133.200) 47,337 893,147 Restrirted Fund Pets at Home grant 47,337 147,3371 802.428 223.919 {133.2CKJI 893.147 Restrirted Fund Pets at Home grant The grant income was restricted to the building of a new isolation block. 11 Charity funds held and movement5 in previous period At beginning of year Income Expenditure Transfers At end of year Unrestricted funds General Fund 751.692 158.901 1108.165) 802,428 Designated Fund Ella Moloney 1.602 11.602} 751,692 160,503 1109.7671 802,428 Designated Fund Ella Moloney Income was designated by Trustees from Dog Show held at Rescue Centre to donate to Ella in Ireland Page 20