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2024-04-30-accounts

Charity number: 1138841

Kent Greyhound Rescue

Report of the Trustees and Unaudited Financial Statements

For the year ended 30 April 2024

Kent Greyhound Rescue Contents Page For the year ended 30 April 2024

Report of the Trustees 1 to 2
Independent Examiner's Report to the Trustees 3
Statement of Financial Activities 4
Statement of Financial Position 5
Notes to the Financial Statements 6 to 7
Detailed Statement of Financial Activities 8

Kent Greyhound Rescue Report of the Trustees For the year ended 30 April 2024

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 30 Apr 2024. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommende Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable i the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).

Chair's report

This year Kent Greyhound Rescue has found permanent homes for 167 greyhounds and lurchers. Most of these dogs woul have been euthanized if not brought into the rescue. 6% of dogs were returned to KGR, which is higher than previous yea but still well below the industry average.

We continue to attract dedicated new volunteers who bring different experiences and expertise to Kent Greyhound Rescue With the loss of Ian, we introduced some new procedures to spread the workload and our new volunteers have made thi very successful.

KGR replies entirely on a dedicated band of volunteers who work together. We continue to have no paid staff and are ver fortunate that our volunteers do not claim expenses, enabling us to keep our expenditure to a minimum. The volunteers giv up their free time to, amongst other things, kennel appointments, transport the dogs, homecheck, fundraise, dog walk and d administration The volunteers fundraise from March to December, hold dog shows and attend local events. This has raise our public profile locally and helped with fundraising, support and homing.

KGR always looks for processes to become more automated and less repetitive. As the charity grows, simple / clea procedures that that can be quickly understood and implemented by volunteers will be a distinct advantage.

OBJECTIVES AND ACTIVITIES

Objectives and aims

Please see attached the full Trustees Annual report for the period.

Statement on public benefit

Please see attached the full Trustees Annual report for the period.

Volunteers

Please see attached the full Trustees Annual report for the period.

ACHIEVEMENTS AND PERFORMANCE

Significant activities

Please see attached the full Trustees Annual report for the period.

Achievements against objectives

Please see attached the full Trustees Annual report for the period.

FINANCIAL REVIEW

Reserves

The charity has achieved its aim to build a reserve of 6 months average expenditure and will continue to hold this level o reserve.

Going concern

After making the appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resource to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concer basis in preparing financial statements. Further details regarding the adoption of the going concern basis can be found i accounting policies.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Please see attached the full Trustees Annual report for the period.

Recruitment and appointment of trustees

Please see attached the full Trustees Annual report for the period.

1 of 8

Kent Greyhound Rescue Report of the Trustees Continued For the year ended 30 April 2024

Pay policy for senior staff

The charity is run exclusively by unpaid volunteers,

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Kent Greyhound Rescue Charity registration number 1138841 Principal address New Pound Farm House Newington Kent CT18 8AU

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Julie Graham (Trustee) Steve McCarthy (Chairman) Independent examiner James Pellatt Accountant 29 Plain Road Folkestone Kent CT20 2QF

Approved by the Board of Trustees and signed on its behalf by

............................................................................. Julie Graham Julie Graham (Trustee )

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Kent Greyhound Rescue Statement of Financial Activities For the year ended 30 April 2024

Notes
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activites
4
Total
Expenditure on:
Raising funds
5
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
63,864
15,988
-
79,852
)
(78,312
)
(78,312
1,540
34,678
36,218
202
125,270
869
12,844
138,983
(193,668
(193,668
(54,685
57,075
2,390

3 of 8

Kent Greyhound Rescue Statement of Financial Position As at 30 April 2024

Notes
Current assets
Cash at bank and in hand
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year
8
Net assets
The funds of the charity
Unrestricted income funds
9
Total funds
£
2024
41,977
41,977
41,977
41,977
)
(5,759
36,218
36,218
36,218
202
2,390
2,390
2,390
2,390
-
2,390
2,390
2,390

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Julie Graham

Julie Graham (Trustee) Trustee

4 of 8

Kent Greyhound Rescue Notes to the Financial Statements For the year ended 30 April 2024

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011.

Kent Greyhound Rescue meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

After making the appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the goin concern basis in preparing financial statements. Further details regarding the adoption of the going concern basis can be found in accounting policies.

Taxation

No taxation is due as HMRC published regulations state no tax is due on money raising activities including trading, which are exclusively to finance Kent Greyhound Rescue's (prime) objective as stated in "objectives". Neither Trustees or Volunteers are paid or receive payment for out of pocket expenses.

2. Income from donations and legacies

Unrestricted funds
Donations received
2024
£
63,864
63,864
202
125,270
125,270

3. Income from charitable activities

Unrestricted funds
Activity1
Income from charitable
activities
ncome earned from other activities
Shop income
2024
£
15,988
2024
£
-
-
202
869
202
12,844
12,844

4. Income earned from other activities

5 of 8

Kent Greyhound Rescue Notes to the Financial Statements Continued For the year ended 30 April 2024

5. Expenditure on other trading activities

Unrestricted funds
Fund raising events
2024
£
78,312
78,312
202
193,668
193,668

6. Particulars of employees

No Employees 2024
0
0
202

7. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

8. Creditors: amounts falling due after more than one year

Loans and overdrafts 2024
£
5,759
5,759
202
-

9. Movement in funds

Unrestricted Funds

General
General Fund
Balance at
01/05/2023
£
34,678
34,678
Incoming
resources
£
79,852
79,852
Outgoing
resources
£
)
(78,312
)
(78,312
Balance a
30/04/202
36,218
36,218

6 of 8

Kent Greyhound Rescue Notes to the Financial Statements Continued For the year ended 30 April 2024

Unrestricted Funds - Previous year

General
General Fund
Purpose of unrestricted Funds
General Fund
To re-home and rescue Greyhounds
Balance at
01/05/2022
£
57,075
57,075
Incoming
resources
£
138,983
138,983
Outgoing
resources
£
)
(193,668
)
(193,668
Balance a
30/04/202
2,390
2,390

10. Analysis of net assets between funds

Unrestricted funds
General
General Fund
Previous year
Unrestricted funds
General
General Fund
Net current
assets/
(liabilities)
Creditors>
one year
Net Asset
£
£
41,977
)
(5,759
36,218
41,977
)
(5,759
36,218
Net current
assets/
(liabilities)
Creditors>
one year
Net Asset
£
£
2,390
-
2,390
2,390
-
2,390

7 of 8

Kent Greyhound Rescue Detailed Statement of Financial Activities For the year ended 30 April 2024

INCOME AND ENDOWMENT
Donations and legacies
Donations
Charitable activities
Income from charitable activities
Other trading activities
Shop income
Total incoming resources
EXPENDITURE
Other trading activities
Fund raising events costs
Total resources expended
Net Income
£
2024
63,864
63,864
15,988
15,988
-
-
79,852
)
(78,312
)
(78,312
)
(78,312
1,540
£
2023
125,270
125,270
869
869
12,844
12,844
138,983
)
(193,668
)
(193,668
)
(193,668
)
(54,685

8 of 8

This page does not form part of the statutory financial statements