**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
Page 1
**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
Page 2
## **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:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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: .............................................
Page 3
**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
Page 4
**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
Page 5
**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|
Page 9
**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.
Page 10
**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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