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2021-07-31-accounts

K-9 ANGELS

FINANCIAL STATEMENTS & TRUSTEE REPORT

FOR THE YEAR ENDING 31 JULY 2021

Page
About Us 1
The Year in Review 2 - 9
Special Thanks 10
Aims and Achievements 11
Trustee Responsibilities 12
Independent Examiner Report 13
Financial Statements 14 - 20
Administration Details 21

CONTENTS

1

THE STORY OF US

The charity was originally established as an unincorporated entity in May 2012. On 18th July 2012, the charity registered as a charitable company limited by guarantee (company number 8147406) and is governed by its Memorandum and Articles of Association. On 2nd January 2013, charity status was confirmed by the Charity Commission under registration number 1150314.

Since the charity was founded significant success has been achieved in improving and maintaining the shelters abroad, spaying thousands of dogs to reduce the stray population, education campaigns and raising awareness of the Charity's work. It remains an ongoing task to attract the income required to maintain and improve current cultures and mindsets as well as reducing the overpopulation of homeless animals.

The charity is aided and supported by volunteers and a network of rescuers both in the UK and abroad. K-9 Angels could not exist without the help provided by numerous dedicated volunteers who carry out a variety of roles and work tirelessly to support the charity. These roles include fostering; animal care; behaviour advice; fundraising; sponsorship; website design; graphic design; filming; donors and the many people who share our appeals and raise awareness of the plight of the animals who need our help because they cannot help themselves.

: The trustees serving in the year

THE YEAR IN REVIEW

2

The trustees are pleased to present their annual report together with the financial statements of the charity for the year ending 31 July 2021 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the charities Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland; FRS 102) issued in October 2019.

Despite the global pandemic, the charity continued to operate and call upon their resources both within the UK and abroad to continue to fulfil their principal aim to relieve the suffering and abuse of homeless and abused animals. Sadly, our charitable activities were curtailed in relation to our spay and neuter, education, fundraising and awareness campaigns due to not being able to freely travel and actively raise funds due to the global pandemic. This has been reflected in the reduced income within the year. During the period under review the charity raised £34,346 (2020: £45,807) from its supporters by way of donations and fundraising activities and received legacies of £9,730 in the final days prior to the end of the financial year.

We continue to note that the changes in Facebook algorithms have not helped small charities such as K-9 Angels to be kept in the public eye, and the team remain committed to build awareness through media coverage in other alternative areas, using local and national press, and building a following on Instagram, Twitter and more recently, TikTok. As we write in early 2022 the pandemic is still an area of real concern, and there is a deepening of fuel and food crisis for many, bringing incredibly challenging financial times in the UK and around the World. We are perpetually appreciative to everyone who volunteers their time to help the dogs and support us in any way they can - by sharing our posts, offering support and encouragement, adopting the once lost souls, and providing a happy life for them; as well as everyone who fosters our dogs and donates to our cause which provides a lifeline to the poor souls who cannot help themselves. We really cannot thank you enough.

2020 and 2021 was anything but ordinary. We all faced uncertainty and all had to quickly react to overcome the new challenges we found ourselves in.

You, our volunteers, fundraisers, donors, sharers and all that showed their support in this year, thank you for getting us through it.

Because of your untiring support we have been able to help the homeless, needy and abused dogs in the UK and abroad. You have helped us with your dedication and love for making the world a better place for these lost souls and you have given them a chance of survival, not only through these rocky times but always.

From all of us

Thank You!

<4 FEEDING THE HOMELESS K-9 ANGELS EVERY LIFE COUNTS....

SAFE & SECURE

New fencing and yard for Madalina’s dogs

As we drew towards the autumn of 2021 we also funded new fencing for the dogs in the care of Madalina, as their pens were very old and becoming unsafe.

Over 100 metres of wire, cement, piping and building materials later, and with many thanks to her father, Madalina is delighted with the new provision.

We hope to add funds for some shelter roofing during the next year to give shade from the glaring heat as well as winter protection.

VISITING ROMANIA

The trustee visit in the autumn gave a great deal of support to several rescuers, with co-founder Victoria and trustee Rebecca carrying out a visit to provide due diligence and investigate the needs of caring people in desperate need of support. During this time the charity provided:

5

Whilst we continue to focus our efforts on our food provision, emergency vet support and other dog welfare related activities, however, during this year we successfully rehomed 21 dogs from abroad into their forever homes in the UK, all for whom we offer complete rescue back up for the life of the dog. In the previous year we rehomed 10 dogs from Romania and Spain. We are continuing to provide support for all adopters within our group and network.

There are still cases where emergency rehoming is required, and we are always pleased when teamwork means a dog is rescued and can begin a new life. We were particularly pleased to be able to help a tiny family when our trustees were in Romania, and upon seeing them in very difficult living conditions, liaised with Aurelia to provide shelter, food, vaccines and medications before helping to find them new homes. At the time of writing mum and pups are all placed in happy forever homes. This is where teamwork and networking are vitally important, and we will follow their journeys into their new lives with pleasure knowing that these lives have been changed for good, forever.

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ADOPTIONS
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AWARDS

7

We are delighted to have received several awards during 2021 which have contributed to raising the charity profile. During this period, we were rated as one of the 2021 Great Non-Profits and gleaned online recognition for our work with Romanian dogs. K-9 Angels are delighted that their ongoing work in Romania and their rescue successes are recognised and celebrated

8

CAMPAIGNS

Co-founder Victoria is always passionate about campaigning for the rights of those who have no voice, speaking out on many animal welfare subjects. This year she was able to attend demonstrations at Westminster, along with Camp Beagle and our friend Peter Egan, speaking out against the cruelties of animals in use in scientific experiments.

We will always use our platform to help our canine and other friends in any way we can, providing opportunities to educate and inform the public as well as demonstrating our support in visible ways.

We would also like to thank APDAWG for their invitation to participate in an evening of discussion about the Challenges Facing Dog Welfare, this was attended by speakers Victoria and Rebecca.

During the pandemic times, opportunities for public gather to fundraise were of course curtailed, but in the summer of 2021 there were several notable fundraising events. Our team member, Toni organised the Coolham Music Festival and trustee, Rebecca organised a Dog Show in Cranbrook.

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FUNDRAISING
----- End of picture text -----

SPECIAL THANKS

10

We would like to formally congratulate our patron, Sue Barker who was awarded a CBE for her services to sport, broadcasting and charity. Sue has always been very supportive of our charity, and we are delighted that her contributions have been recognised. Thank you Sue Barker CBE for your continued support.

We take this opportunity to extend our utmost gratitude and special thanks for the generous legacy received from the late and wonderful Janet Shaw. We extend our condolences to her partner, Brian, we are very grateful for your help, and express our heartfelt thanks We will ensure your legacy is used to better the lives of the homeless and needy dogs and make a difference in a lasting way.

Special thanks go to team member Lulu who always raises funds for Madalina at Christmas time, and also to Doggy Day Camp who create their own annual calendars to sell on behalf of our charity.

11

AIMS & ACHIEVEMENTS

Our aims set out for the year were:

The principal aim of the charity is to relieve the sufering of animals worldwide, but particularly in Eastern Europe, Greece, and Cyprus. Those animals who are abandoned, abused, stray or otherwise in need of care and protection.

Sadly, due to the pandemic, we were unable to entirely fulfil this aim. Our travel was restricted and our spay and neuter fundraising efforts were curtailed. Although we were unable to complete the planned mass spay and neuter campaigns we helped individual rescuers by funding the spay and neutering for animals in their care.

Our education trips were also put on hold and we hope to continue our school visits in Romania raising awareness of good dog ownership in the coming year.

We have provided shelter and building materials for three private rescue centres in Romania over the last year. We await planning permission to complete the roofing of a rescue centre in Craiova which we are hoping to complete before the summer of 2022 when temperatures reach above 35 degrees.

Despite the global pandemic, we focused on the areas that we could continue to serve and make a difference to the lives of hundreds of homeless and abused dogs throughout the year.

Looking ahead, 2022 is the 10[th] year of our charity and we are looking forward to turning our plans into reality having had them curtailed because of the pandemic. So much has happened since the first call for help 10 years ago, rescuing little dog Angel who has gone on to live such a charmed and happy life. We hope to celebrate with many of our adopters and their beloved dogs, continue to raise awareness and funds in our aim to relieve suffering. The greatest celebration will come when we no longer need to spay, neuter, rescue, adopt, campaign and educate. Until that time we hope you will join us to help save lives, because

We are grateful to all the rescuers who have strived throughout this extremely challenging and forever changing period to help homeless and abused animals. We have continued to provide monthly food sponsorship, medication and general building aid when needed and continue to do so.

“Every Life Counts”

12

TRUSTEE RESPONSIBILITIES

Statement of trustee responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland; FRS 102) issued in October 2019.

Statement as to disclosure to the independent examiner

In so far as the Trustees are aware at the time of approving the trustees’ annual report:

This report was approved by the Trustees on 15 April 2022 and signed on their behalf by:

S Williams Director & Trustee

INDEPENDENT EXAMINER

13

Independent Examiner’s report

I report on the accounts of K-9 Angels ('the Company') for the year ended 31 July 2021 which comprise the Statement of Financial Activities, the Balance Sheet, and the related notes.

Responsibilities and basis of the report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act: or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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.

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and 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.

R Frier

Date: 15 April 2022

Roger Frier & Associates Ltd, 18 Bencombe Rd, Marlow SL7 3NZ

14

FINANCIAL STATEMENTS

Statement of financial activities for the year ended 31 July 2021

Unrestricted funds
Restricted funds
Total funds
Total funds
2021
2021
2021
2020

£
£
£
£
36,864
-
36,864
69,801
6,180
-
6,180
2,250
672
-
672
1,033
43,716
-
43,716
73,084
816
-
816
1,068
29,152
197
29,349
36,603
-
-
-
-
29,968
197
30,165
37,671
13,748
(197)
13,551
35,413
-
-
-
13,748
(197)
13,551
35,413
43,287
2,414
45,701
10,288
57,035
2,217
59,252
45,701
Notes
Income and endowments from:
Donations & legacies
2

Charitable activities
3
Other trading activities
Total income
Expenditure on:

Raising funds

Charitable activities
4
Other
Total expenditure
Net income
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The notes on pages 14 to 20 form part of these financial statements

15

FINANCIAL STATEMENTS

Balance Sheet as at 31 July 2021

2021 2021 2020
£
£
45,723
254
45,977
(276)
45,701


45,701
2,414
43,287


45,701
Notes £
£
Current Assets
Cash at Bank 59,408 45,723
Debtors
7		 252 254
Total current assets 59,660 45,977
Creditors: Amounts falling due within one year
8		 (408) (276)
Net Current Assets 59,252
Net Assets
10		 59,252
The funds of the charity
Restricted income Funds
9		 2,217
Unrestricted income Funds
9		 57,035
59,252

The Trustees consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act.

The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and for preparing financial statements which give a true and fair view of the state of affairs of the company as at 31 July 2021 and of its net resources expended for the year in accordance with the requirements of sections 394 and 395 of the Act and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to small companies within Part 15 of the Companies Act 2006.

The financial statements were approved by the Trustees on 15 April 2022 and signed on their behalf by:

S Williams

Director & Trustee

Notes on pages 14 to 20 form part of these financial statements.

16

FINANCIAL STATEMENTS

Notes to Financial Statements

1. Accounting policies

1.1 Basis of preparation of fnancial statements.

The financial statements have been prepared in accordance with the Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

K-9 Angels (the charity) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Company status

The charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

1.3 Preparation of the accounts on a going concern basis.

The trustees consider that the charity can continue as a going concern for at least the next 12 months. Although reserves are low, there are few fixed costs and therefore outgoings can easily be adjusted to come in line with income.

1.4 Fund accounting .

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

1.5 Income .

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

Where income has related expenditure (as often with fundraising), the income and related expenditure are reported gross in the Statement of Financial Activities.

1.6 Expenditure.

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

All resources expended are inclusive of irrecoverable VAT.

17

FINANCIAL STATEMENTS

1.7 Support costs.

Support costs are those functions, such as office overheads and governance, that assist the work of the charity; these costs are split between cost of raising funds and expenditure on charitable activities. Governance costs are those costs associated with meeting the strategic management, constitutional and statutory requirements of the charity. Costs have been attributed on a basis consistent with the use of resources. Where costs cannot be allocated, they are apportioned according to the direct cost of each reported activity.

1.8 Foreign currency.

Foreign currency transactions are converted into sterling at the rate prevailing on the date of the transaction.

1.9 Financial instruments .

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.10 Cash at bank and in hand.

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.11 Debtors.

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.12 Creditors and provisions .

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.13 Taxation.

The charity is exempt from corporation tax on its charitable activities.

1.14 Dormant Policies.

These aspects did not apply during the reporting period.

18

FINANCIAL STATEMENTS

2. Income from Donations
General Donations
Spay & Neuter Campaign
Other Appeals
Legacies
3. Income from Charitable Activities
UK adoptions
Other
4. Charitable Activity Costs
UK adoptions
Spay & Neuter Campaign
Other		 Unrestricted funds
Restricted funds
Total funds
Total funds
2021
2021
2021
2020
£
£
£
£
25,132
-
25,132
34,062
-
-
-
1,874
2,362
-
2,362
6,588
9,370
-
9,370
27,277
36,864
-
36,864
69,801
Unrestricted funds
Restricted funds
Total funds
Total funds
2021
2021
2021
2020
£
£
£
£
6,180
-
6,180
2,250
-
-
-
-
6,180
-
6,180
2,250
Activities undertaken
directly
Support
Total
Total
2021
2021
2021
2020
£
£
£
£
9,486
485
9,971
6,721
187
10
197
3,364
18,248
933
19,181
26,518
27,921
1,428
29,349
36,603

19

FINANCIAL STATEMENTS

5. Support Costs
Raising funds
UK adoptions
Romanian shelter & vet house
Spay & Neuter Campaign
Other		 Charges
Governance
Total
Total
2021
2021
2021
2020
£
£
£
£
19
21
40
52
230
255
485
330
-
-
-
-
5
5
10
165
443
490
933
1,300
697
771
1,468
1,847
6. Net Incoming resources / (resources expended) Total Total
2021 2020
This is stated after charging: £ £
Independent Examiners fee 250
 250
During the year, no Trustee received any remuneration (2020: £NIL)
During the year, two trustees received reimbursement of expenses for postage and foster dog items £ 336 (2020: £200)
7. Debtors
Prepayments
Accrued Income
8. Creditors:
Amounts falling due within one year
Trade Creditors
Accruals		 Total
Total
2021
2020
£
£
252
254
-
-
252
254
Total
Total
2021
2020
£
£
158
26
250
250
408
276

20

FINANCIAL STATEMENTS

9. Statement of funds
Unrestricted funds
General Funds - all funds
Restricted funds
Spay and neuter project
Odai dogs appeal
General Animal Welfare
Total of funds		 Brought forward Incoming resources Resources Expended
Transfers
Carried Forward
£
£
£
£
£
43,287
43,716
(29,968)
-
57,035
556
-
(197)
-
359
1,587
-
-
-
1,587
271
-
-
271
2,414
-
(197)
-
2,217
45,701
43,716
(30,165)
-
59,252
10. Analysis of net assets between funds
Current assets
Creditors due within one year		 Unrestricted funds
Restricted funds
Total funds
Total funds
2021
2021
2021
2020
£
£
£
£
57,443
2,217
59,660
45,977
(408)
-
(408)
(276)
57,035
2,217
59,252
45,701

11. Related party transactions

There were no related party transactions requiring disclosure.

ADMINISTRATION

21

Reference & Administration Details of the Company, its Trustees and Advisors

Trustees: P Pospieszalska
V Pearce
R A Smith
S M Williams
F Torrance
J Munford
Company registered number 8147406
Charity registered number 1150314
Registered ofce Suite 5, Apex House
Thomas Street
Trethomas
Caerphilly
CF83 8DP
Accountant Perspectives
Chartered Accountants
Suite 17, Apex House
Thomas Street
Trethomas
Caerphilly
CF83 8DP
Independent Examiner Roger Frier & Associates Ltd
18 Bencombe Rd
Marlow
SL7 3NZ
Website www.k-9angels.org
Twitter @TheK9Angels
Facebook www.facebook.com/K9Angels
Instagram @TheK9Angels