## **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* ✓
CC17a (Excel)
13/12/2022
3
## **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|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
||Yes
No
N/a|||
||✓|✓|✓|
|**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|
|---|---|---|---|---|
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓
|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
||✓||||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|||Yes
No
N/a|||
|||✓|✓|✓|
|**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|
CC17a (Excel)
13/12/2022
6
**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.**_
CC17a (Excel)
13/12/2022
7
**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.|||
CC17a (Excel)
13/12/2022
8
## **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**|
CC17a (Excel)
13/12/2022
9
## **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|
CC17a (Excel)
13/12/2022
10
## **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**
**----- Start of picture text -----**
NIL
**----- End of picture text -----**
## **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|
CC17a (Excel)
13/12/2022
11
## **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.**_
CC17a (Excel)
13/12/2022
12
## **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||||
CC17a (Excel)
13/12/2022
13
## **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~~|
||-|-|
||-|-|
||~~-~~|~~-~~|
CC17a (Excel)
13/12/2022
14
**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|
CC17a (Excel)
13/12/2022
15
**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.
CC17a (Excel)
13/12/2022
16
## **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**