2022-01-31-accounts

Trustees’ Annual Report for the period

From: 01/02/2021 To 31/01/2022

Charity name: Rushton Dog Rescue

Charity registration number: 1139999

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The charity's objectives and principal activities as set out in the Amended Constitution continue to be that of Animal Welfare. For the benefit of the public to relieve the suffering of dogs in need of care and attention and, in particular, to provide and maintain kennels or other facilities for the reception care and treatment of these dogs. And to promote humane behaviour towards animals by providing appropriate care, protection, treatment and security for animals which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill usage and to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The main activities of the charity were continuing to re-home unwanted or mistreated dogs and to find them new forever homes. During the year we completed our rescue mission in China. At a huge expense to the charity We have tried to start making the public more aware of the effects of ‘back yard breeding’ and to try and support local families with help with the cost of neutering dogs. We are trying to find quality homes for many dogs in our care as a result of covid. Many have extreme issues and sadly wont be able to live in normal homes.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The trustees are aware and have shown regard for public benefit issued by the charity commission. Rushton Dog Rescue was set up to reduce and rehabilitate the number of stray and ill-treated dogs. Most of which was created by the public.

Rushton work hard to reduce and eliminate strays and recover illtreated dogs. Rushton dog rescue are trying to educate the larger public of the importance of neutering and not breeding dogs for profit. The trustees are satisfied that the benefit aspect and public aspects are satisfied.

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	We continue to find more foster homes to temporarily house UK and Chinese dogs. Lots of these are available at short notice. Whilst rehoming fees may be down we have managed to cover the transport costs of rehoming dogs from China. The number of dogs we have rehomed this year has been astonishing and we continue to develop a large number of supporters and followers. Rushton also has a number of volunteers that work on site at Freedom Farm and help with the rehabilitation of dogs and or their transport to the UK.

Financial Review

Review of the charity’s financial position at the end of the period	Para 1.21	Our shop has been forced to close which supports the day to day running of the charity. Covid still has an impact on the charity. Whilst peoples attitudes are starting to change to socialising, we are now paying for ‘covid puppies’ where people thought it was a good idea and now post pandemic can no longer look after their dog. We have kept in control of our finances extremely well up until June 2022 when we suffered a bereavement and had to close our boarding as it was just starting to accommodate the dogs from Dog Bus after the loss of our fellow rescue worker this has put a huge strain on finances, and we hope to be able to reopen the boarding the end of January 2023 which is needed to maintain income
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The charity has no policy on reserves. They are designated as general an unrestricted. Any reserves that are generated will be used to fund the charities main objectives like for vet, transport and or housing costs etc.
Amount of reserves held	Para 1.22	As a result of 2022 accounts now being prepared on an accruals basis under FRS 102, closing reserves are showing at £77,746 (2020 £96,849)
Reasons for holding zero reserves	Para 1.22	We would like to be able to hold reserves to use for future projects and rescue missions. However, this is hard to plan as they often occur spontaneously which means we cannot predict or budget for them to occur. We could provide a contingency for such an occurrence but all donations received are ear marked for existing dogs/ rescue missions this is impractical to do.
Details of fund materially in deficit	Para 1.24
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Association
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Appointed or reappointed annually.

Reference and Administrative details

Charity name	Rushton Dog Rescue
Other name the charity uses
Registered charity number	1139999
Charity’s principal address	Freedom Farm Henley Langport Somerset TA10 9BE

Names of the charity trustees who manage the charity

1 2 3	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (if any)
	Ms Cindi McNeil Regan		Appointed 10 April 2018
	Miriam Grey		Appointed 1 September 2019
	Katherine Keets		Appointed 1 September 2019

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date	Cindi McNeil Regan Cindi McNeil Regan
	Trustee
	22/11/2022
	22/11/2022

	Rushton Dog Rescue	Rushton Dog Rescue	Rushton Dog Rescue	Charity No (ifany)	1139999
	Annual accounts for theperiod
	Period start date	01/02/2021	To	Period end date	31/01/2022
Section A	Statement of financial activities
Recommended categories by activity Guidance Notes Incoming resources (Note 3) Income and endowments from: Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 Reconciliation of funds: S21 S22 Total Net movement in funds Total funds brought forward Total funds carried forward Total Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use		Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03			Total funds Prior year funds £ £ F04 F05
		301,678		-	301,678	376,251
		47,933		-	47,933	52,345
				-	-	-
			-		-	-
		-	-	-	-	-
			-	-	-	-
		349,611	-	-	349,611	428,596
		60,128		-	60,128	36,585
		244,195		-	244,195	292,686
				-	-	-
		64,391		-	64,391	31,290
		368,714	-	-	368,714	360,561
		19,103 -	-	-	19,103 -	68,034
		-	-	-	-	-
		19,103 -	-	-	19,103 -	68,034
		-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		19,103 -	-	-	19,103 -	68,034
		96,849	-	-	28,815	28,815
		77,746	-	-	9,712	96,849

1

Section B Balance sheet

Fixed assets Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) Total fixed assets Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets Creditors: amounts falling due within one year (Note 20) Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year (Note 20) Provisions for liabilities Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve Total funds Signed by one or two trustees on behalf of all the trustees	Guidance Notes B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds £ F03	Total this year Total last year £ £ F04 F05	Total this year Total last year £ £ F04 F05
		-	-	-	-	-
		734,708	-	-	734,708	708,591
		-	-	-	-	-
		-	-	-	-	-
		734,708	-	-	734,708	708,591
		9,000	-	-	9,000	4,188
		7,131	-	-	7,131	9,209
		-	-	-	-	-
		20,643		-	20,643	5,163
		36,774	-	-	36,774	18,560
		14,409		-	14,409	7,873
		22,365	-	-	22,365	10,687
		757,073	-	-	757,073	719,278
		679,327	-	-	679,327	622,429
		-	-	-	-	-
		77,746	-	-	77,746	96,849
		-			-	-
			-		-	-
		77,746		-	77,746	96,849
					-	-
		77,746	-	-	77,746	96,849
				Print	Name	Date of approval dd/mm/yyyy
	Cindi M	cNeil Regan		CINDI MCNEIL REGAN		22/11/2022

0

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

• and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

✓

• -Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

N/A N/A

N/A

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes ✓ * -Tick as appropriate No ✓

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes ✓ * -Tick as appropriate No

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes ✓ * -Tick as appropriate No ✓

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income Support costs The charity has incurred expenditure on support costs. Volunteer help Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. 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 met (5.16 FRS 102 SORP). 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. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is 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. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.	Yes No N/a	Yes No N/a	Yes No N/a
	✓	✓	✓
	Yes No N/a
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	Yes No N/a
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2.4 ASSETS ✓ Intangible fixed assets Heritage assets Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. They are valued at cost. These are capitalised if they can be used for more than one year, and cost at least Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Investment gains and losses The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity The depreciation rates and methods used are disclosed in note 9.2. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Grants with performance conditions Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments.		Yes No N/a	Yes No N/a	Yes No N/a
		✓	✓	✓
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Section C	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)
Donations andgifts(includingGift Aid) Legacies General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Donatedgoods,facilities and services Other Total Shop sales Other, JRS Total Other information: Note 3 Analysis of income Analysis Donations and legacies: Charitable activities: TOTAL INCOME	Analysis of income Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ 153,971 - - 153,971 284,079 - - - - 65,100 - - 65,100 65,100 82,607 - 82,607 92,172 - - - - - - - - - - - - 301,678 - - 301,678 441,351 47,933 - - 47,933 52,345 - - - - - - - - - - - - - - 47,933 - - 47,933 52,345 349,611 - - 349,611 493,696
	Donations andgifts(includingGift Aid)	153,971	-	-	153,971	284,079
			-	-	-	-
	Legacies	65,100	-	-	65,100	65,100
	General grants provided by government/other charities	82,607		-	82,607	92,172
	Membership subscriptions and sponsorships which are in substance donations		-	-	-	-
	Donatedgoods,facilities and services		-	-	-	-
	Other		-	-	-	-
	Total	301,678	-	-	301,678	441,351
	Shop sales	47,933	-	-	47,933	52,345
		-	-	-	-	-
		-	-	-	-	-
	Other, JRS		-	-	-	-
		47,933	-	-	47,933	52,345

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Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1 Government grant 2 Government grant 3 Other Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.	This year Last year £ £ Description	This year Last year £ £ Description	This year Last year £ £ Description
	Job retention scheme	7,033	-
		-	-
		-	-
		-	-
	Total	7,033	-

Please give details of other forms of government assistance from which the charity has directly benefited.

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Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff		This year Last year £ £	This year Last year £ £
		-	-
		-	-
		-	-
		-	-
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.	Donated goods are valued at fair value unless impractical to measure reliably the fair value of the donated items; When there is no direct evidence of fair value for an equivalent item, value is derived from either the estimated re-sale value after deductingcosts to sell
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.
	Some donated goods, for example linen and blankets are not sold on but are used for the rescued dogs in their rehabiliation
	There are nine volunteers who help on site, foster people for dogs and help with the dog husbandry at the main site. Theyall volunteerpart time and unpaid.

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Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Fudraising agents Operating charity shops ~~and farm~~ Computer Interest Insurance Advertising, marketing, direct mail and publicity Start up costs incurred in generating new source of future income Rent collection, property repairs and maintenance charges Operating membership schemes and social lotteries Staging fundraising events Database development costs Other trading activities Analysis Portfoliomanagement costs Intellectual property licencing costs Cost of obtaining investment advice Expenditure on raising funds: Incurred seeking legacies Total expenditure on charitable activities Other Total expenditure on raising funds Dog care, boarding, food, cleaning and transport Accountancy Bank Charges Incurred seeking grants Travel Investment management costs: Incurred seeking donations Expenditure on charitable activities Vetinary Costs Operating a trading company undertaking non-charitable trading activity Investment administration costs Wages TOTAL EXPENDITURE Total other expenditure Telephone Depreciation Legal fees	Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Incurred seeking donations				-	168
	Incurred seeking legacies				-	-
	Incurred seeking grants
	Operating membership schemes and social lotteries
	Staging fundraising events
	Fudraising agents
	Operating charity shops ~~d f~~	35,063			35,063	5,805
	~~an arm~~ Operating a trading company undertaking non-charitable trading activity
	Advertising, marketing, direct mail and publicity	129			129	250
	Start up costs incurred in generating new source of future income				-	-
	Database development costs				-	-
	Other trading activities
	Investment management costs:				-	-
	Portfoliomanagement costs				-	-
	Cost of obtaining investment advice				-	-
	Investment administration costs				-	-
	Intellectual property licencing costs				-	396
	Rent collection, property repairs and maintenance charges	24,936			24,936	29,967
			-	-	-	-
	Total expenditure on raising funds	60,128	-	-	60,128	36,586
	Vetinary Costs	66,206		-	66,206	87,356
	Dog care, boarding, food, cleaning and transport	34,927		-	34,927	133,107
	Travel	110,219		-	110,219	40,884
	Wages	32,844		-	32,844	31,339
	Total expenditure on charitable activities	244,195	-	-	244,195	292,686
	Accountancy	4,165	-	-	4,165	5,231
	Bank Charges	111	-	-	111	1,509
	Computer	1,548
	Telephone	3,390	-	-	3,390	2,958
	Legal fees	2,974	-	-	2,974	12,662
	Interest	36,806	-	-	36,806	1,787
	Insurance	3,828	-	-	3,828	4,278
	Depreciation	11,569	-	-	11,569	2,864
	Total other expenditure	64,391	-	-	62,843	31,289
		368,714	-	-	367,166	360,561

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Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost (examples)	Raising funds £	Independent Examination £	Bookkeeping & Payroll £	Cashflow, Mgt info £	Grand total £	Basis of allocation
						(Describe method)
Governance	-	1,200	2,550	415	4,165	accrual
	-	-		-	-
	-	-		-	-
	-	-		-	-
Other	-	-		-	-
Total	-	1,200	2,550	415	4,165
Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of

Other fees (for example: financial advice, consultancy, accountancy services) paid Independent examiner’s fees Assurance services other than audit or independent examination Cashflow Mgt info	This year 	Last year £
	1200	1000
	415	1784
	2550	2447

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Section C Notes to the accounts (cont)

Note 11 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

11.1 Staff Costs
Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme)	This year £	Last year £
	32,205	32,411
		-
	639	433
	-	-
	32,844	32,844

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

✓

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity

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NIL
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11.2 Average head count in the year

The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	1	1
Charitable Activities	1	1
Governance	-	-
Other	-	-
Total	2	2

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Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

14.1 Cost or valuation	n
Freehold land & buildings Other land & buildings £ £ At the beginning of the year 700,000 - Additions - Revaluations - - Disposals - - Transfers - - At end of the year 700,000 - Basis* SL or RB SL or RB Rate At beginning of the year - - Disposals - - Depreciation - - Impairment - - Transfers - - At end of the year - - Net book value at the beginning of the year 700,000 - Net book value at the end of the year 700,000 - 14.4 Impairment 14.3 Net book value 14.2 Depreciation and impairments Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	700,000	-	16,000	-	716,000
		-	37,696	-	37,696
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	700,000	-	53,696	-	753,696
	d impairments
	SL or RB	SL or RB	RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
			7,410 - 7,410 - - - 11,578 - 11,578 - - - - -- 18,988 - 18,988 11,454 - 11,454 34,708 - 734,708
	-	-	7,410	-	7,410
	-	-	-	-	-
	-	-	11,578	-	11,578
	-	-	-	-	-
	-	-	-	-	-
	-	-	18,988	-	18,988
	700,000	-	11,454	-	11,454
	700,000	-	34,708	-	734,708

14.5 Revaluation If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures (i) Please state the amount of borrowing costs, HSBC Mortgage on Property of £459,327. if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying Donated vehicle to transport dogs to amounts of property, plant and equipment to vets, rescue etc which the charity has restricted title or that are pledged as security for liabilities.

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Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

For distribution For resale For distribution For resale £ £ £ £ £ Charitable activities: Opening - - - 4,188 - Added in period - - - 61,111 - Expensed in period - - - - 56,299 - Impaired - - - - - Closing - - - 9,000 - Other trading activities: Opening - - - - - Added in period - - - - - Expensed in period - - - - - Impaired - - - - - Closing - - - - - Other: Opening - - - - - Added in period - - - - - Expensed in period - - - - - Impaired - - - - - Closing - - - - - Total this year - - - - - Total previous year - - - - - Work in progress NONE 18.2 Please specify the carrying amount of any stocks pledged as security for liabilities Stock Donated goods	Stock	Stock	Donated goods	Donated goods	Work in progress
	For distribution	For resale	For distribution	For resale
	£	£	£	£	£
	-	-	-	4,188	-
	-	-	-	61,111	-
	-	-	-	- 56,299	-
	-	-	-	-	-
	-	-	-	9,000	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
		NONE

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Section C Notes to the accounts (cont)

Please complete this note if the charity has any debtors or prepayments. 19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total Note 19 Debtors and prepayments
	This year £	Last year £
	-	-
	-	-
	-	-
	~~7,131~~	~~9,209~~

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	36,840	679,327	622,429
	7,081	1,633	-	-
		-	-	-
	1,200	1,200	-	-
	6,094	1,200	-	-
	34	300	-	-
	~~14,409~~	~~41,173~~	~~679,327~~	~~622,429~~
Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Other Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year £	Last year £
	-	-
	-	-
	20,643	5,163
	-	-
	~~20,643~~	~~5,163~~
	-	-
	-	-
	~~-~~	~~-~~

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Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

funds
Fund names	Type PE, EE **R or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General Reservce	UR	For future aid, no restrictions	96,849	349,611	- 368,714	-	-	77,746
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds	N/a	N/a	-	-	-	-	-	-
Total Funds			96,849	349,611	- 368,714	-	-	77,746

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Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

The reader will notice a significant increase in interest during the year. An error of omisson occurred in 2021 where by the mortgage interest was not posted correctly so this years accounts effectivley show two years charge for mortgage interest.

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Charity Name trustees/directors/ Rushton Dog Rescue members of On accounts for the year 31 January 2022 ended Charity no.: 1139999 Company no.: N/A

Set out on pages 1-5 of Trustees Annual report and 1-16 of the Annual Accounts

(remember to include the page numbers of additional sheets)

Respective The trustees (who are also the directors of the company for the purposes of responsibilities of company law) are responsible for the preparation of the accounts. The trustees and examiner charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 145 of the Charities Act,

• to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

• • to state whether particular matters have come to my attention

Basis of independent My examination was carried out in accordance with general Directions given examiner’s statement by the Charity Commission. 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 seeking explanations from the 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.

1

IER

December 2017

Independent examiner's statement

In connection with my examination, no material matters have come to my attention (other than that disclosed below *) which gives me cause to believe that in, any material respect:

• accounting records were not kept in accordance with section 386 of the Companies Act 2006; or

• the accounts do not accord with such records; or

• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or

•the accounts have not been prepared in accordance with the Charities SORP (FRS102).

I 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.

• Please delete the words in the brackets if they do not apply.

Signed: J A Pyke Date: 22/11/2022 Name: Jemma A Pyke Relevant professional AFA MIPA 279761 qualification(s) or body (if any):

Address: R & J Business Solutions North Street Langport TA10 9QT

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

2

IER

December 2017