## **Trustees’ Annual Report for the period**
## **From: 01/02/2023 To 31/01/2024**
## **Charity name: Rushton Dog Rescue**
## **Charity registration number: 1139999**
## **Objectives and Activities**
**----- Start of picture text -----**
SORP
reference
Summary of the purposes of Para 1.17 The charity's objectives and principal activities
the charity as set out in its as set out in the Amended Constitution continue
governing document 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 Para 1.17 and The main activities of the charity were
in relation to those purposes 1.19 continuing to re-home unwanted or mistreated
for the public benefit, in dogs and to find them new forever homes.
particular, the activities,
projects or services identified We have tried to start making the public more
in the accounts. 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 because of covid breeding.
Many have extreme issues and sadly won’t be
able to live in normal homes.
We no longer take foreign dogs as the UK is in
crisis with abandoned dogs and needs support.
This year we have opened a shop in
Gloucestershire. And are about to open another
one in Chard in 2025.
Statement confirming whether Para 1.18 The trustees are aware and have shown regard
the trustees have had regard to for public benefit issued by the charity
the guidance issued by the commission.
**----- End of picture text -----**
|Charity Commission on public
benefit||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**
**----- Start of picture text -----**
SORP
reference
**----- End of picture text -----**
|SORP
reference|SORP
reference|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 dogs. Lots of these are
available at short notice.
The number of dogs we have rehomed this
year has been disappointing. But only as we
have lots of sanctuary dogs that require a lot of
care and vet costs.
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. We now have shop
volunteers too.
We have also just been granted planning on a
vet clinic on site at freedom farm. We will be
fundraising and applying for grants for this in
the coming year.
We have also improved the kennels on site and
laid new flooring on most of the blocks. This is
improving hygiene and the well being of our
dogs.
We have a collaboration with Jolleys pets store
which has reduced our dog feed costs.
Our Christmas calendar also proved a huge
success.|
## **Financial Review**
**----- Start of picture text -----**
Review of the charity’s financial Para 1.21 We continued to make a deficit this year of
position at the end of the £11,534 but smaller than last years loss of
period £39,485.
This is largely due to excessive interest costs.
HSBC helped us massively when we had cash
flow issues but the result is huge interest costs.
Our incoming resources were similar to the
previous year and despite increased interest
charges we have reduced our main outgoings.
Statement explaining the policy Para 1.22 The charity has no policy on reserves. They are
for holding reserves stating designated as general unrestricted. Any
why they are held 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 2024 accounts now being
prepared on an accruals basis under FRS 102,
closing reserves are showing at £27,727 (2023
38,261 )
Reasons for holding zero Para 1.22 We would like to be able to hold reserves to use
reserves 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 Para 1.24
deficit
Explanation of any Para 1.23
uncertainties about the charity
continuing as a going concern
**----- End of picture text -----**
## **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**
**----- Start of picture text -----**
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
**----- End of picture text -----**
## **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 23 April 2018||
||Miriam Grey||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|
||2611/2024|
||2611/2024|
||Charity No
(if any)
Period start date
**01/02/2022**
**To**
Period end
date
Rushton Dog Rescue
Annual accounts for the period|Charity No
(if any)
Period start date
**01/02/2022**
**To**
Period end
date
Rushton Dog Rescue
Annual accounts for the period|1139999
**31/01/2024**|
|---|---|---|---|
|**Section A**|s
**Statement of financial activities**|||
|**Recommended categories by**
**activity**
Guidance Note
**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
1
**_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
221,893
-
-
13,838
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|
||||221,893
197,571
13,838
31,615
-
-
-
-
-
-
-
-|
|||235,731
-
-|235,731
229,186|
|||1,379
-
-
148,318
-
-
-
-
97,567
-
-||
||||1,379
84,753
148,318
146,543
-
97,567
37,375|
|||247,265
-
-|247,265
268,671|
|||||
|||11,534
-
-
-|11,534
-
39,485
-|
|||-
-
-|-
-|
|||11,534
-
-
-|11,534
-
39,485
-|
|||-
-
-
-
-
-
-
-
-
-
-
-|-
-
-
-|
||||-
-
-
-|
|||11,534
-
-
-|11,534
-
39,485
-|
|||38,261
-
-|38,261
77,746|
|||26,727
-
-|26,727
38,261|
|||||
## **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
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
B01
- - - -
B02
739,411
- - 739,411
B03
- - - -
B04
- - - -
B05
739,411
- - 739,411
B06
9,000
- - 9,000
B07
- - - -
B08
- - - -
B09
- 13,139 - - - 13,139
B10
- 4,139 - - - 4,139
B11
169,194 - - 169,194
B12
- 173,333 - - - 173,333
B13
566,078
-**-**566,078
B14
539,351 - - 539,351
B15
- - - -
B16
26,727 - -
26,727
B17
-
-
B18
-
-
B19
-
-
B20
-
B21
- - - -
C McNeil Regan
Print Name
Signature
C McNeil Regan|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
- - - -
739,411
- - 739,411
- - - -
- - - -|**Total last**
**year**
**£**
F05|
|---|---|---|---|
||||-
736,607
-
-|
|||739,411
- - 739,411|736,607|
|||9,000
- - 9,000
- - - -
- - - -
- 13,139 - - - 13,139||
||||9,000
-
-
10,258|
|||- 4,139 - - - 4,139|19,258|
||||188,233|
|||169,194 - - 169,194||
|||||
|||- 173,333 - - - 173,333|168,975
-|
|||||
|||566,078
-**-**566,078|567,632|
||||529,371
-|
|||539,351 - - 539,351
- - - -||
|||||
|||26,727 - -
26,727|38,261|
|||-
-
-
-
-
-
-||
||||-
-
-|
|||- - - -|-|
||||Date of
approval
dd/mm/yyyy
25/11/2024|
CC17a (Excel)
25/11/2024
2
## **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;
_**N/A N/A**_
Where accounts are not prepared on a going _**N/A**_ 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.
## **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)
25/11/2024
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**
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.
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.
**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.
**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.|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**
**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.
**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.
**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.
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.
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.
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**|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)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 154,915 - - 154,915 155,119
and legacies: Gift Aid 2,828 - - 2,828 -
Legacies 59,150 - - 59,150 -
General grants provided by government/other
charities 5,000 - - 5,000 42,452
Membership subscriptions and sponsorships
which are in substance donations - - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 221,893 - - 221,893 197,571
Charitable Shop sales
- - - - 31,615
activities:
Fundraising 4,188 - - 4,188 -
Rehoming fees 9,650 - - 9,650 -
Other - - - - -
Total 13,838 - - 13,838 31,615
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 235,731 - - 235,731 229,186
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
CC17a (Excel)
25/11/2024
6
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
**----- Start of picture text -----**
This year Last year
£ £
Seconded staff - -
Use of property - -
Other - -
- -
This year Last year
Donated goods are valued at fair value
Please provide details of the unless impractical to measure reliably the
accounting policy for the recognition fair value of the donated items; When there
and valuation of donated goods, is no direct evidence of fair value for an
facilities and services. equivalent item, value is derived from either
the estimated re-sale value after deducting
t t ll
Please provide details of any Some donated goods, for example linen and
unfulfilled conditions and other blankets are not sold on but are used for the
contingencies attaching to resources rescued dogs in their rehabiliation
from donated goods and services not
recognised in income.
Please give details of other forms of There are nine volunteers who help on site,
other donated goods and services not foster people for dogs and help with the dog
recognised in the accounts, eg husbandry at the main site. They all volunteer
contribution of unpaid volunteers. part time and unpaid.
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries - - - - -
Staging fundraising events
- - - - -
Fudraising agents - - - - 5,200 5,200
Operating charity shops
- - - - 42,029 42,029
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing,
direct mail and publicity 1,379 - - 1,379 128 - - 128
Start up costs incurred in generating
new source of future income - - - - - - - -
Database development - - - - - - - -
t
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - 37,396 - - 37,396
- - - - - - - -
Total expenditure on raising funds 1,379 - - 1,379 84,753 - - 84,753
Expenditure on charitable activities:
Vetinary Costs 51,777 - - 51,777 73,017 - - 73,017
Dog care, boarding, food, cleaning and 8,482 - - 8,482 33,528 - - 33,528
Travel 5,751 - - 5,751 14,309 - - 14,309
Wages 21,922 - - 21,922 25,689 - - 25,689
Heat & Light 24,045 24,045
Repairs 12,911 12,911
Equipment hire 3,306 3,306
Rates 14,003 14,003
Waste 6,120 6,120
Total expenditure on charitable
activities 148,318 - - 148,318 146,543 - - 146,543
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Accountancy 4,750 - - 4,750 4,470 - - 4,470
Bank Charges 10,750 - - 10,750 5,743 - - 5,743
Computer 728 - - 728 2,352 - - 2,352
Telephone 3,644 - - 3,644 3,246 - - 3,246
Legal fees - - - - 300 - - 300
Interest 64,414 - - 64,414 3,929 - - 3,929
Insurance 5,549 - - 5,549 5,134 - - 5,134
Depreciation 7,734 - - 7,734 12,202 - - 12,202
- - - - - - - -
- - - - - - - -
Total other expenditure 97,567 - - 97,567 37,376 - - 37,376
TOTAL EXPENDITURE 247,265 - - 247,265 268,672 - - 268,672
**----- End of picture text -----**
CC17a (Excel)
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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.**_
## **This year**
**----- Start of picture text -----**
Independent Bookkeeping &
Support cost Raising funds Examination Payroll Activity 3 Grand total Basis of allocation
(examples) £ £ £ £ £ (Describe method)
- 1,200 3,550 - 4,750
Governance
- - - - -
- - - - -
- - - - -
Other - - - - -
- 1,200 3,550 - 4,750
Total
**----- End of picture text -----**
## **Last year**
|Governance
Other
**Total**
**Support cost**
**(examples)**|**Raising funds**
**Independent**
**Examination**
**Bookkeeping &**
**Payroll**
**Activity 3**
**Grand total**
**Basis of allocation**
**£**
**£**
**£**
**£**
**£**
**(Describe method)**
- 1,200 3,270 - 4,470
- - - - -
- - - - -
- - - - -
- - - - -
- 1,200 3,270 - 4,470|
|---|---|
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
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## **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 accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
**----- Start of picture text -----**
This year Last year
£ £
Independent examiner’s fees 1,200 1,200
Assurance services other than audit or independent examination - -
Tax advisory fees - -
Other fees (for example: financial advice, consultancy, accountancy services) paid 3,550 3,270
to the independent examiner
**----- End of picture text -----**
CC17a (Excel)
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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**
|**eme)**|**This year**
**Last year**
**£**
**£**
21,617 25,279
- -
305 410
- -|
|---|---|
||21,922 25,689|
|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**|**This year**
**Last year**
**Number**
**Number**
1
1
1
1
-
-
-
-|
||2 2|
**Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits Total staff costs**
**11.2 Average head count in the year The parts of the charity in which the employees work**
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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**
|||**Freehold land**
**buildings**
**£**|**Freehold land**
**buildings**
**£**|**&**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|---|---|---|
|At the beginning of the year|||700,000||-|67,796||-|767,796|
|Additions||||-|-|16,000||-|16,000|
|Revaluations||||-|-|-||-|-|
|Disposals||||-|-|-||-|-|
|Transfers *||||-|-|-||-|-|
|At end of the year|||700,000||-|83,796||-|783,796|
|**14.2 Depreciation and impairments**||||||||||
||****Basis**|Some donated
goods, for example
linen and blankets|||SL or RB|SL or RB|SL or RB||SL or RB|
||**** Rate**|||||||||
|||||||||||
|At beginning of the year||||-|-|31,190||-|31,190|
|Disposals||||-|-|-||-|-|
|Depreciation||||-|-|13,195||-|13,195|
|Impairment||||-|-|-||-|-|
|Transfers*||||-|-|-||-|-|
|At end of the year||||-|-|44,385||-|44,385|
|**14.3 Net book value**||||||||||
|Net book value at the beginning of the|year||700,000||-|36,606||-|736,606|
|Net book value at the end of the year|||700,000||-|39,411||-|739,411|
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
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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.**
|**18.1 Please state the carrying amount of stock and work in progress analysed between**
**activities.**|**unt of stock and work in progress analysed between**|**unt of stock and work in progress analysed between**|
|---|---|---|
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - 9,000 -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**Some**
**d**
**t d**
**- - 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**
- - - 9,000 -
**_Total previous year_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - 9,000 -
- - - - -
- - - - -
- - - - -
**Some**
**d**
**t d**
**- - 9,000**
**-**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
**Work in**
**progress**
**Stock**
**Donated goods**||
||-|- - 9,000 -|
|||- - - -
**This year**
**Last year**
**£**
**£**|
CC17a (Excel)
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## **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**
|**This year**
**Last year**
**£**
**£**
**Accruals for grants payable**
- -
**Bank loans and overdrafts**
- 24,062
**Trade creditors**
50,026 52,931
**Payments received on account for contracts or**
**performance-related grants**
- -
**Accruals and deferred income**
700 700
**Taxation and social security**
8,408 - 4,148
**Other creditors**
110,059 114,688
**Total**
169,194
188,233
**20.2 Deferred income**
**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Amounts falling due within**
**one year**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**|**This year**
**Last year**
**£**
**£**
- -
- 24,062
50,026 52,931
- -
700 700
8,408 - 4,148
110,059 114,688
**Amounts falling due within**
**one year**|**This year**
**Last year**
**£**
**£**
- -
539,351 529,371
- -
- -
- -
- -
- -
**Amounts falling due after**
**more than one year**|
|---|---|---|
||169,194
188,233|539,351
529,371|
|||**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**|
|||- -|
CC17a (Excel)
25/11/2024
14
**Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
- 13,139 10,258
- -|
||- 13,139 10,258|
CC17a (Excel)
25/11/2024
15
## **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**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE
Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General Reserve UR For future aid, no restrictions 38,260 235,731 247,264 - - 26,727
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 38,260 235,731 247,264 - - H22
**----- End of picture text -----**
CC17a (Excel)
25/11/2024
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 2024 **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:** 25/11/2024 **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**