## **RESCUE REMEDIES DOG RESCUE** 

## **REPORT OF THE BOARD OF TRUSTEES FOR YEAR ENDING 31ST OCTOBER 2021** 

Charity Registration No.1139407 Company Registration No.7410743 www.rescueremedies.co.uk www.terrierrescue.co.uk www.patterdaleterrierrescue.co.uk www.staffierescue.co.uk www.ambulldogrescue.co.uk 

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR YEAR ENDING 31[ST] OCTOBER 2021 

## CONTENTS 

TRUSTEES REPORT 

STATEMENT OF FINANCIAL ACTIVITIES – SUMMARY 

BALANCE SHEET 

STATEMENT OF FINACIAL ACTIVITIES 

NOTES TO THE ACCOUNTS 

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## **RESCUE REMEDIES DOG RESCUE** 

## **REPORT OF THE BOARD OF TRUSTEES FOR YEAR ENDING 31ST OCTOBER 2021** 

## **RESCUE REMEDIES DOG RESCUE       “Finding dogs their forever homes”** 

The trustees of the charity submit their report and financial statements for the period ending 31[ST] OCTOBER 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” issued in March 2005 in preparing the report and financial statements of the charity. 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

**FULL NAME OF CHARITY** RESCUE REMEDIES DOG RESCUE 

**CHARITY REGISTRATION NUMBER** 1139407 

**COMPANY REGISTRATION NUMBER** 7410743 

**GOVERNING DOCUMENT** Memorandum and Articles of Association. 

## **TRUSTEES** 

Lynne da Costa (Founder & Chair) 

Stuart Matthew Helen Hay Hayley Dransfield Colin Biggs 

## **REGISTERED OFFICE** 

The Dog House Hathersham Lane Smallfield Horley Surrey RH6 9JG 

## **BANKERS** 

HSBC 1, Victoria Road, Surbiton, Surrey. KT6 4LF 

LLOYDS TSB 19-21, The Quandrant, Richmond, Surrey. TW9 1BP 

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## **RESCUE REMEDIES DOG RESCUE** 

## **REPORT OF THE BOARD OF TRUSTEES FOR YEAR ENDING 31ST OCTOBER 2021** 

## **STRUCTURES, GOVERNANCE AND MANAGEMENT** 

The charity is a charitable company limited by guarantee and was incorporated under the Companies Act 2006 on 18[th] October 2010, charitable status was gained on 21[st] December 2010. 

The company operates throughout the UK. 

The Trustees run the Charity with the assistance of voluntary supporters. The Trustees make all decisions on any expenditure and set the strategic direction for the Charity. The day-to-day activities of the Charity are managed by the chair. The chair is supported by other volunteers within a Management Team. The Management Team supervises a wide network of volunteer dog walkers, transporters, home checkers, administrators, foster homes and fundraisers. 

The Charity continues to cover a specific brief and mission including the following principal activities: 

1. **Death row dogs:** Rescuing abandoned dogs from council pounds where their lives are due to end and similarly from members of public, police, social workers, vets and other Rescues where a dog is due to lose their lives. 

2. **Educational Role:** Counselling owners on breed attributes and enabling them to understand and support their dog or at least safely hold until we are able to take them in. 

3. **Assessment:** Assessing dogs taken into our care and placing them appropriately within special kennels and facilities to suit and where possible within family homes with fosterers. 

4. **Medical Needs:** Neutering all our dogs (exception of young puppies) to ensure no Rescue Remedies dogs are ever used for breeding. Provision of all veterinary care whilst the dogs are under Rescue Remedies care. Rarely offer Peace (euthanasia) under our vet‟s guidance. 

5. **Matching to suitable families:** Counselling families on responsible dog ownership and matching them with a suitable dog to meet their family & lifestyle needs. Ensuring families have sufficient funds to meet a dog‟s needs. Providing back up for life for Rescue Remedies dogs. 

6. **Fund Raising & Donations:** Fundraising through shows, campaigns, applications for grants, and appeals 

## **Mission Statement:** 

Rescue Remedies tries to save dog‟s lives who are in a predicament where there is a struggle and they are at risk of being put to sleep. All dogs we rehome are neutered (unless medically advised against). All dogs are presented as vaccinated unless difficult with current Vet pressures and at least course usually has been started. All receive a worming course on entry. All are microchipped and records adjusted for up-to-date info. Flea treatment is administered where judged necessary. Conditions to be met before a dog is re-homed seek to ensure responsible dog ownership. For society this means that disease is controlled, the proliferation of unwanted dogs that may roam the streets is minimized and the time spent by the various authorities involved with stray and lost dogs is reduced. We now use 1 boarding establishment in Surrey to work with our dogs and prepare them for homes. Foster places are used also. 

Rescue Remedies always rehome their own dogs and don‟t pass them to other Rescues however will receive from other Rescues where their lives are threatened.  We stand by our dogs for life and receive them back should their homing break down. Rescue Remedies register and change existing microchip details over to the Rescue when in our care. We have access to the various data bases and change details upon homing. 

Our Homing Questionnaire once completed captures expectations, skills, lifestyle and circumstances. If we feel we have a suitable match we follow up with an in-depth interview (s) with the potential care givers.  Once matched the Rescue Home Checks uses Google Earth with photographs and video evidence of garden boundaries from the applicants. Home visits are organised where there are any 

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## **RESCUE REMEDIES DOG RESCUE** 

## **REPORT OF THE BOARD OF TRUSTEES FOR YEAR ENDING 31ST OCTOBER 2021** 

concerns. Vet references on dog/ pet history of support and appropriate care are followed through to judge care levels and honesty. Also, Facebook researches are used. All adopters sign our adoption agreement and will receive support and lifetime backup for our dogs. 

We promote positive approaches and methods towards dogs by providing appropriate care, protection, treatment and security. **We request all our dogs are retained on leads outside the house by fosterers and also upon homing.** Each dog has an advert with the following wording expressed “ _NB Our Rescue asks owners to maintain dogs on lead in public spaces and manage encounters, as dog law changes place dog's lives at greater risk”._ 

In setting our objectives and planning our activities the Trustees have given careful consideration to The Charities Commission‟s guidance on public benefit. 

## **DEVELOPMENT, ACTIVITIES AND ACHIEVEMENTS** . 

## **STATISTICS** 

On our books on start 1[st] Nov 20 and finish of year 31[st] Oct 21 01/11/20: 66 dogs on our books 56 dogs in kennels, 10 in foster 31/10/21: 73 dogs on our books 70 dogs in kennels, 3 in foster 

We took in 144 dogs and successfully rehomed 145 dogs during the last financial year. We have stabilised the number of dogs we carry so intake is carefully matched against homings. We continue to take in the dogs other Rescues refuse, including many large bull breeds from the pounds, vets and the police. These dogs take longer to accurately assess, match with appropriate families and place in responsible homes. We homed many of our long stay dogs (with us over 6 months) during the course of the year with celebration. 

Rescueremedies Breed mix Intake: Note the numbers have halved during this 2 year period 

**Nov 20    Oct 21                                                      Nov19   Oct 20** 



## **FUNDRAISING** 

Fundraising has been difficult as we don‟t have shops or many public meets. We continue to fundraise through the support and enthusiasm of our volunteers.  Our annual get togethers and charity walks were minimal this year.  Online fundraising has taken on greater importance, our Facebook auction site was resurrected with great interest.  Our faithful supporters have maintained their giving through standing orders and direct debits, helping to ease our financial burden. 

We continue to have a strong relationship with Pets at Home Redhill store.  We are fortunate to receive donations from Pets Corner outlets, Bruno‟s Dinners did a big fundraiser for us, and the local 

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## **RESCUE REMEDIES DOG RESCUE** 

## **REPORT OF THE BOARD OF TRUSTEES FOR YEAR ENDING 31ST OCTOBER 2021** 

pet shops.  Locals travelling past our kennels often bring in food and blanket donations so we are held within the heart of the community. 

We enjoy a strong base of dedicated supporters who donate regularly all contributions are valued greatly many have been with us for over 10 years. 

## **EDUCATION AND WELFARE** 

Our contacts with the public via our enquiries telephone line, email contact visa the website and via our homing team which is also our intake Team, and email address. We also receive calls via our Google profile.  Our homing team offers free counselling to families who are trying to give their dog up and can have a new lease of heart once they accept breed traits and management directions. 

Rescue Remedies continues to take on difficult dogs and rehabilitate them, supporting those dogs other charities have turned down.  We continue work closely with many police forces, e.g. accepting dogs that have been the subject of cruelty cases and those surrendered or seized as prisoner property. 

## **REVIEW & LOOKING FORWARD – THE CHARITIES OBJECTIVES** 

We continue to work closely with the kennels owned by one of the Charity‟s directors.  The kennels are a commercial venture but provide the boarding for the majority of our dogs and at an advantageous rate.  This arrangement is of huge benefit to Rescue Remedies as it gives us maximum flexibility and enables us to take in emergency cases at very short notice, something that we are being increasingly asked to do. 

Major events this year have been major refurbishment projects at the kennels we use. The inspection at the end of the year warranted going on a 2 year rota now.  Only 2 days of minor flooding this year. 

Post Covid-19 we have seen a flood of dogs needing rehoming and many Rescues closing their lists, other closing down. Frantic calls from vets where healthy dogs are booked in to be put to sleep due to Lack of Rescue support around. 

Very sadly, during this year have seen the rise of a trolling group. Other Rescues contacted us to state they too are subjected to this form of Hate „Crime‟. Many volunteers initially put facts to refute distortional material usually of a tabloid type emotional shock. Each Volunteer was blocked so we closed our platforms and stopped our dialogue with the general public so as not to witness their exaggerating and pretending everything in Rescue should be sugar coated and simplistic. We regrouped and isolated the negative elements and moved on more determined and celebrated our triumphs. The troll group was a very small minority of ex volunteers and other misguided individuals. Our rock solid volunteers were brilliant, innovative and rose brilliantly to this challenge by refashioning our platforms and engendering new focuses. 

. 

## **SHORT TERM OBJECTIVES** 

- To embrace good relations with the community local to the kennels and in the south of England. 

- Networking and continuing to support other Rescues in their endeavours. 

- Promoting good dialogue with volunteers‟ referencing the priorities in the Rescue and to support volunteers‟ education and allow them to take on new roles in the Rescue. 

- Develop new relationships with vets to enable us to optimise our dogs‟ health. 

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## **RESCUE REMEDIES DOG RESCUE** 

## **REPORT OF THE BOARD OF TRUSTEES FOR YEAR ENDING 31ST OCTOBER 2021** 

## **MEDIUM / LONG TERM OBJECTIVES** 

- Refashion our Websites to be more immediate and simplistic to capture interest with easy downloads and to maintain its reputation for being up-to-date with clear easily accessible information 

- Forum support and improve immediacy of moderation with an IT expert recruit. 

- Focus on optimising our funds to achieve better financial prospects 

## **RESCUE REMEDIES DOG RESCUE STRATEGIC PLAN** 

## **Management and Governance** 

1. Our model continues to be centred around a Managing Director overseeing all operational features of the Rescue. Upholding ethics which are dog not economically centred and this in itself inspires funding support. 

2. Our public image was targeted via a troll group but our reputation has shone through with our activity and achievements being recognised on social media and in our on-line forum. 

3. Our Volunteers managing our Websites; Facebook and Forum have remain integrally involved. The greatest assets in our Rescue work continue to be our Dogs and our Volunteers. In contrast to many Rescue platforms we are constantly told how relevant and pertinent our dogs‟ information is with the dog threads updated by walkers as a continues blog which is exceptional according to feedback 

4. Our Financial Director manages forecasts to project into the future. Legacies are few but have enabled us to continue our work. 

## **Fundraising** 

1. A new team have set up car boot sales and event attendances. 

The Directors/ Board of Trustees have identified ongoing objectives that work towards our long-term vision. These objectives focus on both operational and organisational issues and are shown below. 

||**Objective**|**How this was achieved in 2020/21**|
|---|---|---|
|1|Improve our volunteer recruitment,<br>update and improve induction<br>procedure. Support weekend fostering<br>and days out|A steady stream of Volunteer numbers attending our<br>courses. The induction procedure continues to be<br>reviewed and improved.|
|2|Risk Analysis to ensure our dog notes<br>are easy accessed, updated with any<br>new knowledge to reflect dogs‟ changing<br>needs and Volunteers feedback.|Improved location of notes and „flags‟ sent to all<br>volunteer walkers in weekly email. Instant access of<br>notes available via their telephones. Improved feedback<br>between kennel staff and volunteer walkers.|
|3|Liaison with Local Dog Welfare officers<br>and Vet practises to optimise their<br>knowledge and awareness of our|Contact made and use of different vets with dialogue.<br>Improved signposting of kennel base and on Google<br>Maps. We have established a good relationship with the|



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## **RESCUE REMEDIES DOG RESCUE** 

## **REPORT OF THE BOARD OF TRUSTEES FOR YEAR ENDING 31ST OCTOBER 2021** 

||endeavours.|RSPCA this year|
|---|---|---|
|4|Improve the availability for the public to<br>engage: opening up communication<br>options for advice on dog breed<br>attributes as we have specialist<br>expertise as reflected in our different<br>websites.|Telephone advice available but shared with Homing team<br>via Enquiries. Understanding main contact with public is<br>educational: For example, Advice on garden security<br>even if they end up getting their new dog from another<br>source. Our emergency line is operational 7 days a week<br>365 days a year.|
|5|Improve interface on the internet with<br>public, ensuring accessibly using<br>different media.|We changed our type of Facebook group to improve<br>layout. Our Instagram feed enables us to reach another<br>clientele proving beneficial for both homings and<br>fundraising.|
|6|Update behavioural support for the dogs<br>in Kennels<br>In Foster homes and<br>In new homes<br>Received our dogs if their homes fail.|Our kennel co-ordinator assimilates all feedback on our<br>dogs‟ behaviours, this is fed into the Managing Director<br>who oversees homings.  The Homing Team works<br>together with at least 2 people involved in each homing.|
|7|Focus more volunteers into Fundraising<br>and recruit a co-ordinator|We have several individuals who now lead on our<br>fundraising who are also dedicated walkers.|
|8|Bring down kennel numbers by focusing<br>on homing long stay dogs|The promotion of our long stay dogs continues to be<br>developed through our social media campaigns and the<br>dogs‟forum blogs.|
|9|Increase funds by finding new platforms<br>to raise our profile and funding.|We continue to be listed on Amazon Smile and with<br>Easyfundraising.  Members of the public also select us as<br>their charity of choice in the local Tandridge Lottery.|



## **RISK ASSESSMENT** 

The Directors/Trustees revisited the risks to the organisation, in particular those related to its operations and finances, and can confirm that systems and controls are in place to manage these risks. 

1. Release forms to provide clear legal handover of surrendered dogs 

2. Assessment period and process for dogs rehomed by Company/ Charity 

3. Foster agreements and guidelines 

4. Homing Team strengthen to avoid burn-out 

5. Homing and Home checking procedures 

6. Disclaimers given on homings where necessary 

7. Transporting guidelines 

8. Adoption agreements including specific rehoming requirements for each dog where needed 

9. Neuter declaration forms for rehomed puppies and unneutered/spayed dogs delayed due to medical conditions. 

10. Public Indemnity Insurance Incident reporting. 

11. Review of the financial systems including Standard Operating Procedures 

12. Ensuring data protection procedures aligned with the requirements of the GDPR 

13. On-going assessment of the risks associated with COVID and ensuring adequate protection measures are in place aligned with official advice. 

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## **RESCUE REMEDIES DOG RESCUE** 

## **REPORT OF THE BOARD OF TRUSTEES FOR YEAR ENDING 31ST OCTOBER 2021** 

## **FINANCIAL REVIEW** 

## **Reserves & Investment Policy** 

We have very little reserve which is a concern and we have survived with the onslaught of circumstances i.e. drop off in homing rate. Our kennels are supportive in accommodating payment dates and will continue to do so. We aim to create a more substantial reserve.  We are under constant pressure to save dogs lives and funds available are utilised to support this aim.  We have another hard year ahead to ensure we succeed in this aim, building our standing order support will enable us to create stability and this continues to be the bedrock of our financial state. 

The trustees continue to receive no emoluments and there are no conflicts of interest 

## **Conclusion** 

The Trustees are satisfied with the financial position of the charity. In order to continue to meet our objectives a future increase in income will be required. A sustainable fundraising strategy will continue to be developed. 

## **Approved by the Current Trustees on 21[st] July 2022 and signed on its behalf by** : 

**Mrs Lynne da Costa                           Stuart Matthew                     Helen Hay Chair & Managing Director               Secretary Director                 Financial Director** 

In reporting on the accounts of the Trust for the year ending 31 October 2021. 

## **Respective responsibilities of Trustees and examiners** 

The Charity‟s trustees are responsible for the preparation of the accounts. The Charity‟s Trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed. 

## **It is my responsibility to:** 

1. Examine the accounts under section 43 of the 1993 Act 

2. to follow the procedures laid down in the general directions given by the Charity Commissioner under section 43(7)(b) of the 1993 Act; and 

3. to state whether particular matters have come to my attention. 

## **Trustees’ statements required by section 475(2) and (3) for period ending 31 October 2021.** 

In approving these financial statements as Trustees/Directors of the company we hereby confirm: 

- (A) For the period stated above the Company was entitled to the exemption conferred by section 477 of the Companies Act 2006 

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## **RESCUE REMEDIES DOG RESCUE** 

## **REPORT OF THE BOARD OF TRUSTEES FOR YEAR ENDING 31ST OCTOBER 2021** 

- (B) No notice has been deposited at the registered office of the company pursuant to section 476 requesting that an audit be conducted for the period ending 31 October 2021 and 

- (C) We acknowledge our responsibilities for: 

   1. Ensuring that the company keeps accounting records which comply with section 386. 

   2. Preparing financial statements which give a true and fair of the state of the company as at the end of the financial period and of its profit and loss for the year that ended in accordance with the requirements of sections 394 and 395 and which otherwise comply with the provisions of the Companies Act relating to financial statements, so far as applicable to the company. 

These financial statements are prepared in accordance with the special provisions in part 15 of the Companies Act 2006 relating to small companies and in accordance with the Financial Reporting Standard for Smaller Entities (Effective April 2008). 

The Trustees did not receive any emoluments during the year. 

The financial statements were approved by the Trustees on 21[st] July 2022 

Trustee 

Lynne Da Costa 

## Accountants‟ Statement: Basis of independent examiner‟s report: 

My examination was carried out in accordance with the General Directions given by the Charity Commissioner. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to whether the accounts present a „true and fair view‟ and the report is limited to those matters set out in the statement below. 

## Independent examiner‟s statement 

In connection with my examination, no matter has come to my attention: 

1. which gives me reasonable cause to believe that, in any material respect, the requirements: 

   - (a) to keep accounting records in accordance with section 41 of the 1993 Act; and 

   - (b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 1993 Act have not been met; or 

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

M Ashton Accountants Limited 18 Tiverton Road Ruislip Middlesex 

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## **RESCUE REMEDIES DOG RESCUE** 

## **REPORT OF THE BOARD OF TRUSTEES FOR YEAR ENDING 31ST OCTOBER 2021** 

HA4 0BW 

DATE: 21[st] July 2022 

## **Balance sheet at 31 October 2021** 

## **Report to the Trustees on the preparation of the unaudited statutory accounts of Rescue Remedies Dog Rescue For The Year Ended 31 October 2021** 

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Rescue Remedies Dog Rescue which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company‟s accounting records and from information and explanations you have given us. 

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at - - - http://www.accaglobal.com/en/member/professional standards/rules standards/acca rulebook.html. 

This report is made to the trustees of Rescue Remedies Dog Rescue, as a body, in accordance with the terms of our engagement letter dated 08 October 2016. Our work has been undertaken solely to prepare for your approval the accounts of Rescue Remedies Dog Rescue and state those matters that we have agreed to state to the trustees of Rescue Remedies Dog Rescue, as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at - http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rescue Remedies Dog Rescue and its trustees a body for our work or for this report. 

It is your duty to ensure that Rescue Remedies Dog Rescue has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Rescue Remedies Dog Rescue. You consider that Rescue Remedies Dog Rescue is exempt from the statutory audit requirement for the year. 

We have not been instructed to carry out an audit or a review of the accounts of Rescue Remedies Dog Rescue. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements. 

21/07/2022 M Ashton Accountants Ltd Chartered Certified Accountants 18 Tiverton Road Ruislip HA4 0BW 

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## **RESCUE REMEDIES DOG RESCUE** 

## **REPORT OF THE BOARD OF TRUSTEES FOR YEAR ENDING 31ST OCTOBER 2021** 

## **Rescue Remedies Dog Rescue Profit and Loss Account For The Year Ended 31 October 2021** 

||**2021**|**2020**|
|---|---|---|
||**£**|**£**|
|**TURNOVER**|**158,001**|**216,004**|
|Cost of raw materials and consumables|(209,443)|(245,645 )|
|Other charges|(5,489 )|(6,020 )|
|**NET (LOSS)/PROFIT**|**(56,931)**|**(35,661)**|
||**2021**|**2020**|
||**£**|**£**|
|Current assets|9,633|67,157|
|Creditors: Amounts Falling Due Within One Year|(16,900 )|(17,506 )|
|**NET CURRENT ASSETS**|**(7,267)**|**49,651**|
|**TOTAL ASSETS LESS CURRENT LIABILITIES**|**(7,267)**|**49,651**|
|Accruals and deferred income|(263 )|(250 )|
|**NET ASSETS**|**(7,530)**|**49,401**|
|**CAPITAL AND RESERVES**|**(7,530)**|**49,401**|
|Notes|||



## **1. Average Number of Employees** 

Average number of employees, including directors, during the year was: NIL (2020: NIL) 

## **2. General Information** 

Rescue Remedies Dog Rescue is a private company, limited by shares, incorporated in England & Wales, registered number 7410743 Registered office: The Dog House, Hathersham Lane, Smallfield, Horley Surrey RH6 9JG. 

For the year ending 31 October 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

## **Trustees' responsibilities:** 

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## **RESCUE REMEDIES DOG RESCUE** 

## **REPORT OF THE BOARD OF TRUSTEES FOR YEAR ENDING 31ST OCTOBER 2021** 

- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 

- The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

- These accounts have been prepared in accordance with the micro-entity provisions. 

## **Notes attached to the financial statements for the period ending 31 October 2021** 

## **Accounting policies:** 

## (A) **Basis of preparation** 

The Financial Statements have been prepared under the historical cost convention. The Financial Statements have been prepared in accordance with the Statement of Recommended Practice (SORP), „Accounting and Reporting by Charities‟ published in March 2005, the Companies Act 2006 and in accordance with The Financial Reporting Standard for Smaller Entities (effective April 2008). 

## **(B) COMPANY STATUS** 

This Charity is a company limited by guarantee 

## **(C) FUND ACCOUNTING** 

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. 

## **(D) INCOMING RESOURCES** 

All incoming resources are included in the SOFA when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. 

## **(E) RESOURCES EXPENDED** 

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Administrative costs are those incurred in connection with administration of the Charity and compliance with Constitutional and statutory requirements. 

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