REGISTERED CHARITY NUMBER: 1150320
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2022
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 2022
|
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 |
IRISH RETRIEVER RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022
The trusteespresenttheirreportwith the financialstatementsof the charityfor the yearended31 August2022. The
trusteeshave adoptedthe provisionsof Accountingand Reportingby Charities:Statementof Recommended Practice
applicableto charitiespreparingtheiraccountsin accordancewiththe FinancialReportingStandardapplicablein the
UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Theobjectivesofthecharityistorelievethesufferingofgoldenretrieverswhoareinneedofcareandattention by
reasonof beingunwanted,unhealthy,old,abusedor maltreated.This will be achievedby the provisionof veterinary
attention,rehabilitationandrehomingtherebyenablingthedogstoliveouttheirlivesinacomfortableand caring
environment.
Significant activities
Toassess,rehabilitateandrehomeallthedogswhichcomeintoourcaretonewhomesandtoraisetheprofile of
Irish dogs as a viable option for those considering rehoming in the UK.
ACHIEVEMENT AND PERFORMANCE
Fundraising activities
The principalsourceof fundingstill remainsthe money receivedfrom peopleadoptingdogs where the charityask for
adonationtocoverthecost.Thedonationsdonotcoverallcosts,particularlythelargeveterinarybillsincurred for
somedogs.Traditionalformsoffundraisinganddonationsmakeuptheshortfall.However,thecostofliving crisis
began to hit supporters disposable income which in turn reduced the amount donated.
Duringtheyearto31August2022,IrishRetrieverRescuesuccessfullyrehomed41dogstotheirforeverhomes. The
Charityiscommittedtoprovidingon-goingmedicalcoverforlifeforanyconditionidentifiedatpointofrescue. The
Charity will never refuse to rescue any dog due to health, age or condition.
FUTURE PLANS
TheimpactofCovidisbeginningtolessenhoweverwedidn'tseeareturntotheprepandemicnumbersof dogs
coming into rescue. This has an impact on our regular income.
ThreepreviousyearsworthofGiftAidhasbeenclaimedduringthiscurrentyearwhichhasmeanttheaims and
functions of the rescue were not impacted and allows us to continue these into the next financial year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
IrishRetrieverRescueisconstitutedbyaDeedofTrustadoptedon8September2012andisan unincorporated
registered charity.
Recruitment and appointment of new trustees
Trustees are appointed by the board on renewable two year terms.
Risk management
Thetrusteeshaveadutytoidentifyandreviewtheriskstowhichthecharityisexposedandtoensure 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 2022
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 30 May 2023 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
IreporttothecharitytrusteesonmyexaminationoftheaccountsofIrishRetrieverRescue(theTrust)forthe year
ended 31 August 2022.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
I reportin respectof my examinationof the Trust'saccountscarriedout underSection145 of the Act and in carrying
out my examinationI have followedall applicableDirectionsgiven by the CharityCommissionunder Section 145(5)(b)
of the Act.
Independent examiner's statement
I havecompletedmy examination.I confirmthatnomaterialmattershavecometomy attentioninconnection 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.
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Stuart Armstrong FCCA
Phipps Henson McAllister
Chartered Accountants
22-24 Harborough Road
Kingsthorpe
Northampton
NN2 7AZ
30 May 2023
Page 3
IRISH RETRIEVER RESCUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022
2022
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
67,538
Other trading activities
2
8,773
Other income
1
Total
76,312
EXPENDITURE ON
Raising funds
3
4,250
Other
47,648
Total
51,898
NET INCOME
24,414
RECONCILIATION OF FUNDS
Total funds brought forward
110,958
TOTAL FUNDS CARRIED FORWARD
135,372 |
2021
Total
funds
£
83,527
10,755
1 |
|
94,283 |
|
3,290
30,047 |
|
33,337 |
|
60,946
50,012 |
|
110,958 |
The notes form part of these financial statements
Page 4
IRISH RETRIEVER RESCUE
BALANCE SHEET 31 AUGUST 2022
2022
Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank
136,916
CREDITORS
Amounts falling due within one year
6
(1,544)
NET CURRENT ASSETS
135,372
TOTAL ASSETS LESS CURRENT LIABILITIES
135,372
NET ASSETS
135,372
FUNDS
7
Unrestricted funds
135,372
TOTAL FUNDS
135,372 |
2021
Total
funds
£
112,542
(1,584)
110,958
110,958
110,958
110,958
110,958 |
|
|
The financialstatementswere approvedby the Boardof Trusteesand authorisedfor issue on 30 May 2023 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 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financialstatementsof thecharity,whichis a publicbenefitentityunderFRS 102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhas entitlementto the funds,
it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andthe amountof the obligationcan be measuredreliably.Expenditureis accountedfor on an accruals basis
and has beenclassifiedunderheadingsthataggregateall cost relatedto the category.Wherecosts cannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesona basisconsistentwith 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.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
2. OTHER TRADING ACTIVITIES
Fundraising events
Merchandise |
2022
£
8,669
104
8,773 |
2021
£
10,092
663 |
|
|
10,755 |
Page 6
IRISH RETRIEVER RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022
3. RAISING FUNDS
Raising donations and legacies
Raising donations and legacies |
|
|
|
2022 |
2021 |
|
£ |
£ |
Support costs |
3,226 |
2,862 |
4. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31August2022norforthe year
ended 31 August 2021.
Trustees' expenses
Therewerenotrustees'expensespaidfortheyearended31August2022norfortheyear ended
31 August 2021.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
|
|
Unrestricted |
|
fund |
|
£ |
INCOME AND ENDOWMENTS FROM |
|
Donations and legacies |
83,527 |
Other trading activities |
10,755 |
Other income |
1 |
Total |
94,283 |
EXPENDITURE ON |
|
Raising funds |
3,290 |
Other |
30,047 |
Total |
33,337 |
NET INCOME |
60,946 |
RECONCILIATION OF FUNDS |
|
Total funds brought forward |
50,012 |
TOTAL FUNDS CARRIED FORWARD |
110,958 |
Page 7
IRISH RETRIEVER RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
7.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS |
At 1/9/21
£
110,958
110,958
Incoming
resources
£
76,312
76,312
At 1/9/20
£
50,012
50,012 |
2022
2021
£
£
1,544
1,584
Net
movement
At
in funds
31/8/22
£
£
24,414
135,372
24,414
135,372
Resources
Movement
expended
in funds
£
£
(51,898)
24,414
(51,898)
24,414
Net
movement
At
in funds
31/8/21
£
£
60,946
110,958
60,946
110,958 |
|
|
|
Page 8
IRISH RETRIEVER RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022
7. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
94,283 |
(33,337) |
60,946 |
TOTAL FUNDS |
94,283 |
(33,337) |
60,946 |
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
At 1/9/20
£
50,012
50,012 |
Net
movement
in funds
£
85,360
85,360 |
At
31/8/22
£
135,372 |
|
|
|
135,372 |
A currentyear12 monthsandprioryear12 monthscombinednetmovementinfunds,includedinthe above
are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
170,595 |
(85,235) |
85,360 |
TOTAL FUNDS |
170,595 |
(85,235) |
85,360 |
Page 9
IRISH RETRIEVER RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2022.
Page 10
IRISH RETRIEVER RESCUE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022
|
2022 |
2021 |
|
£ |
£ |
INCOME AND ENDOWMENTS |
|
|
Donations and legacies |
|
|
Donations |
48,662 |
65,227 |
Paypal / Auction |
7,651 |
11,400 |
Adoptions |
11,225 |
6,900 |
|
67,538 |
83,527 |
Other trading activities |
|
|
Fundraising events |
8,669 |
10,092 |
Merchandise |
104 |
663 |
|
8,773 |
10,755 |
Other income |
|
|
Deposit account interest |
1 |
1 |
Total incoming resources |
76,312 |
94,283 |
EXPENDITURE |
|
|
Other trading activities |
|
|
Purchases |
1,024 |
428 |
Other |
|
|
Travelling |
2,321 |
1,046 |
Transport costs |
3,151 |
1,868 |
Vets & behaviourists |
32,704 |
18,689 |
Boarding & kennels |
9,472 |
8,444 |
|
47,648 |
30,047 |
Support costs |
|
|
Management |
|
|
Insurance |
689 |
611 |
Post, stationery & advertising |
246 |
56 |
Professional fees |
216 |
216 |
|
1,151 |
883 |
Finance |
|
|
Bank charges |
240 |
150 |
Carried forward |
240 |
150 |
This page does not form part of the statutory financial statements
Page 11
IRISH RETRIEVER RESCUE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022
|
2022 |
2021 |
|
£ |
£ |
Finance |
|
|
Brought forward |
240 |
150 |
Paypal / Ebay fees |
150 |
245 |
|
390 |
395 |
Governance costs |
|
|
Accountancy |
1,685 |
1,584 |
Total resources expended |
51,898 |
33,337 |
Net income |
24,414 |
60,946 |
This page does not form part of the statutory financial statements
Page 12