REGISTERED CHARITY NUMBER: 1150320
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2020
FOR
IRISH RETRIEVER RESCUE
Phipps Henson McAllister Chartered Accountants 22-24 Harborough Road Kingsthorpe Northampton NN2 7AZ
IRISH RETRIEVER RESCUE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020
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Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 10
Detailed Statement of Financial Activities 11 to 12
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IRISH RETRIEVER RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020
The trustees present their report with the financial statements of the charity for the year ended 31 August 2020. The trustees have adopted the provisions of 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) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the charity is to relieve the suffering of golden retrievers who are in need of care and attention by reason of being unwanted, unhealthy, old, abused or maltreated. This will be achieved by the provision of veterinary attention, rehabilitation and rehoming thereby enabling the dogs to live out their lives in a comfortable and caring environment.
Significant activities
To assess, rehabilitate and rehome all the dogs which come into our care to new homes and to raise the profile of Irish dogs as a viable option for those considering rehoming in the UK.
ACHIEVEMENT AND PERFORMANCE
Fundraising activities
The principal source of funding is the money received from people adopting the dogs where the charity ask for a donation to cover the cost. The donations do not cover all the costs, particularly the large veterinary bills incurred for some of the dogs, and other traditional forms of fundraising make up the shortfall.
During the year to 31 August 2020, Irish Retriever Rescue successfully rehomed 55 dogs to their forever homes. The Charity is committed to providing on-going medical cover for life for any conditions identified at the point of rescue. The Charity will never refuse to rescue any dog due to health, age or condition.
FUTURE PLANS
The 2nd half of this year was greatly impacted by Covid restrictions. All dogs in the process of being re-homed were successfully found homes prior to lockdown. However, no other dogs came into rescue until July, therefore greatly impacting the aims of the charity and our finances.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Irish Retriever Rescue is constituted by a Deed of Trust adopted on 8 September 2012 and is an unincorporated registered charity.
Recruitment and appointment of new trustees
Trustees are appointed by the board on renewable two year terms.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1150320
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IRISH RETRIEVER RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2020
Principal address 2 Harrowden Road Orlingbury Kettering Northamptonshire NN14 1JB Trustees L Johnston Mrs J M Juffkins Mrs J Adams Independent Examiner Phipps Henson McAllister Chartered Accountants 22-24 Harborough Road Kingsthorpe Northampton NN2 7AZ Approved by order of the board of trustees on ............................................. and signed on its behalf by: ........................................................................ Mrs J M Juffkins - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF IRISH RETRIEVER RESCUE
Independent examiner's report to the trustees of Irish Retriever Rescue
I report to the charity trustees on my examination of the accounts of Irish Retriever Rescue (the Trust) for the year ended 31 August 2020.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 Whitehouse Phipps Henson McAllister Chartered Accountants 22-24 Harborough Road Kingsthorpe Northampton NN2 7AZ
Date: .............................................
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IRISH RETRIEVER RESCUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020
| 2020 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 66,769 Other trading activities 2 14,538 Other income 6 Total 81,313 EXPENDITURE ON Raising funds 3 5,391 Other 54,339 Total 59,730 NET INCOME 21,583 RECONCILIATION OF FUNDS Total funds brought forward 28,429 TOTAL FUNDS CARRIED FORWARD 50,012 |
2019 Total funds £ 72,675 17,533 6 90,214 10,378 72,584 82,962 7,252 21,177 28,429 |
|---|---|
The notes form part of these financial statements
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IRISH RETRIEVER RESCUE
BALANCE SHEET 31 AUGUST 2020
| 2020 Unrestricted fund Notes £ CURRENT ASSETS Debtors 6 - Cash at bank 54,092 54,092 CREDITORS Amounts falling due within one year 7 (4,080) NET CURRENT ASSETS 50,012 TOTAL ASSETS LESS CURRENT LIABILITIES 50,012 NET ASSETS 50,012 FUNDS 8 Unrestricted funds 50,012 TOTAL FUNDS 50,012 |
2019 Total funds £ 300 31,009 31,309 (2,880) 28,429 28,429 28,429 28,429 28,429 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. L Johnston - Trustee
............................................. J M Juffkins - Trustee
The notes form part of these financial statements
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IRISH RETRIEVER RESCUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. OTHER TRADING ACTIVITIES
| Fundraising events Merchandise |
2020 £ 12,880 1,658 14,538 |
2019 £ 10,657 6,876 17,533 |
|---|---|---|
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IRISH RETRIEVER RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2020
3. RAISING FUNDS
Raising donations and legacies
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|---|---|---|
|2020|2019|
|£|£|
|Support costs|3,503|4,953|
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4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2020 nor for the year ended 31 August 2019.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2020 nor for the year ended 31 August 2019.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
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|||
|---|---|
|Unrestricted|
|fund|
|£|
|INCOME AND ENDOWMENTS FROM|
|Donations and legacies|72,675|
|Other trading activities|17,533|
|Other income|6|
|Total|90,214|
|EXPENDITURE ON|
|Raising funds|10,378|
|Other|72,584|
|Total|82,962|
|NET INCOME|7,252|
|RECONCILIATION OF FUNDS|
|Total funds brought forward|21,177|
|TOTAL FUNDS CARRIED FORWARD|28,429|
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IRISH RETRIEVER RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2020
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6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020 2019
£ £
Other debtors - 300
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020 2019
£ £
Other creditors 4,080 2,880
8. MOVEMENT IN FUNDS
Net
movement At
At 1/9/19 in funds 31/8/20
£ £ £
Unrestricted funds
General fund 28,429 21,583 50,012
TOTAL FUNDS 28,429 21,583 50,012
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 81,313 (59,730) 21,583
TOTAL FUNDS 81,313 (59,730) 21,583
Comparatives for movement in funds
Net
movement At
At 1/9/18 in funds 31/8/19
£ £ £
Unrestricted funds
General fund 21,177 7,252 28,429
TOTAL FUNDS 21,177 7,252 28,429
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IRISH RETRIEVER RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2020
8. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund |
Incoming Resources resources expended £ £ 90,214 (82,962) |
Movement in funds £ 7,252 |
|---|---|---|
| TOTAL FUNDS | 90,214 (82,962) |
7,252 |
A current year 12 months and prior year 12 months combined position is as follows:
| At 1/9/18 £ Unrestricted funds General fund 21,177 |
Net movement At in funds 31/8/20 £ £ 28,835 50,012 |
|---|---|
| TOTAL FUNDS 21,177 |
28,835 50,012 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund |
Incoming Resources resources expended £ £ 171,527 (142,692) |
Movement in funds £ 28,835 |
|---|---|---|
| TOTAL FUNDS | 171,527 (142,692) |
28,835 |
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IRISH RETRIEVER RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2020
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2020.
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IRISH RETRIEVER RESCUE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020
| INCOME AND ENDOWMENTS Donations and legacies Donations Paypal / Auction Adoptions |
2020 2019 £ £ 39,981 42,075 13,581 7,245 13,207 23,355 |
|---|---|
| Other trading activities Fundraising events Merchandise |
66,769 72,675 12,880 10,657 1,658 6,876 |
| Other income Deposit account interest |
14,538 17,533 6 6 |
| Total incoming resources EXPENDITURE Other trading activities Purchases Other Travelling Transport costs Vets & behaviourists Boarding & kennels |
81,313 90,214 1,888 5,425 2,446 3,839 4,332 4,230 32,901 43,687 14,660 20,828 |
| Support costs Management Insurance Post, stationery & advertising Sundries Professional fees |
54,339 72,584 637 589 513 632 - 265 236 60 |
| Finance Bank charges Carried forward |
1,386 1,546 265 531 265 531 |
This page does not form part of the statutory financial statements
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IRISH RETRIEVER RESCUE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2020
| Finance Brought forward Paypal / Ebay fees |
2020 2019 £ £ 265 531 412 1,436 |
|---|---|
| Governance costs Accountancy |
677 1,967 1,440 1,440 |
| Total resources expended | 59,730 82,962 |
| Net income | 21,583 7,252 |
This page does not form part of the statutory financial statements
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