**REGISTERED CHARITY NUMBER: 1150320**
**REPORT OF THE TRUSTEES AND**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **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 2023**
||**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 2023**
The trustees present their report with the financial statements of the charity for the year ended 31 August 2023. 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**
Although money raised from Adoption fees we are finding it increasingly difficult to cover the full rehoming cost by this alone. Traditional forms of fundraising and donations make up the shortfall. We are still finding peoples lack of disposable income due to the ongoing cost of living crisis is reflected in lower amounts donated than in previous years.
During the year to 31 August 2023, Irish Retriever Rescue successfully rehomed 52 dogs to their forever homes. The Charity is committed to providing on‐going medical cover for life for any condition identified at point of rescue. The Charity will never refuse to rescue any dog due to health, age or condition.
## **FUTURE PLANS**
The impact of Covid lessened during the year but we are beginning to see signs of the Cost Of Living Crisis affect the number of dogs being surrendered for rehoming. 2 previous years of Gift Aid has been claimed during this current year which has meant the aims 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**
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 2023**
## **Principal address**
34 Sovereign Place Hatfield Hertfordshire AL9 5EL
## **Trustees**
L Johnston Mrs J M Juffkins (resigned 1/3/2024) Mrs J Adams Mrs L Wright (appointed 1/3/2024)
## **Independent Examiner**
Phipps Henson McAllister Chartered Accountants 22‐24 Harborough Road Kingsthorpe Northampton NN2 7AZ
**Honorary Treasurer** Mrs J M Juffkins
Approved by order of the board of trustees on 6 June 2024 and signed on its behalf by:
L Johnston ‐ 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 2023.
## **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.
Stuart Armstrong FCCA
Phipps Henson McAllister Chartered Accountants 22‐24 Harborough Road Kingsthorpe Northampton NN2 7AZ
6 June 2024
Page 3
## **IRISH RETRIEVER RESCUE**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023**
|**2023**
**Unrestricted**
**fund**
Notes
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**74,023**
Other trading activities
2
**9,812**
Other income
**58**
**Total**
**83,893**
**EXPENDITURE ON**
Raising funds
3
**4,026**
Other
**54,173**
**Total**
**58,199**
**NET INCOME**
**25,694**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**135,372**
**TOTAL FUNDS CARRIED FORWARD**
**161,066**|2022
Total
funds
£
67,538
8,773
1|
|---|---|
||76,312|
||4,250
47,648|
||51,898|
||24,414
110,958|
||135,372|
The notes form part of these financial statements
Page 4
**IRISH RETRIEVER RESCUE**
## **BALANCE SHEET 31 AUGUST 2023**
|**2023**
**Unrestricted**
**fund**
Notes
**£**
**CURRENT ASSETS**
Cash at bank
**162,682**
**CREDITORS**
Amounts falling due within one year
6
**(1,616)**
**NET CURRENT ASSETS**
**161,066**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**161,066**
**NET ASSETS**
**161,066**
**FUNDS**
7
Unrestricted funds
**161,066**
**TOTAL FUNDS**
**161,066**|2022
Total
funds
£
136,916
(1,544)
135,372
135,372
135,372
135,372
135,372|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 6 June 2024 and were signed on its behalf by:
L Johnston ‐ Trustee
J M Juffkins ‐ Hon Treasurer
The notes form part of these financial statements
Page 5
**IRISH RETRIEVER RESCUE**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023**
## **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**
|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
||**2023**|2022|
||**£**|£|
|Fundraising events|**9,812**|8,669|
|Merchandise|**‐**|104|
||**9,812**|8,773|
Page 6
**IRISH RETRIEVER RESCUE**
**NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 31 AUGUST 2023**
## **3. RAISING FUNDS**
## **Raising donations and legacies**
|**Raising donations and legacies**|||
|---|---|---|
||**2023**|2022|
||**£**|£|
|Support costs|**3,543**|3,226|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022.
## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**||
|---|---|
||Unrestricted|
||fund|
||£|
|**INCOME AND ENDOWMENTS FROM**||
|Donations and legacies|67,538|
|Other trading activities|8,773|
|Other income|1|
|**Total**|76,312|
|**EXPENDITURE ON**||
|Raising funds|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|
Page 7
**IRISH RETRIEVER RESCUE**
## **NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 31 AUGUST 2023**
## **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 1/9/22
£
**135,372**
**135,372**
Incoming
resources
£
**83,893**
**83,893**
At 1/9/21
£
110,958
110,958|**2023**
2022
**£**
£
**1,616**
1,544
Net
movement
At
in funds
31/8/23
£
£
**25,694**
**161,066**
**25,694**
**161,066**
Resources
Movement
expended
in funds
£
£
**(58,199)**
**25,694**
**(58,199)**
**25,694**
Net
movement
At
in funds
31/8/22
£
£
24,414
135,372
24,414
135,372|
|---|---|---|
Page 8
**IRISH RETRIEVER RESCUE**
**NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 31 AUGUST 2023**
## **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|76,312|(51,898)|24,414|
|**TOTAL FUNDS**|76,312|(51,898)|24,414|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1/9/21
£
110,958
110,958|Net
movement
in funds
£
50,108
50,108|At
31/8/23
£
161,066|
|---|---|---|---|
||||161,066|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|160,205|(110,097)|50,108|
|**TOTAL FUNDS**|160,205|(110,097)|50,108|
Page 9
**IRISH RETRIEVER RESCUE**
**NOTES TO THE FINANCIAL STATEMENTS ‐ continued FOR THE YEAR ENDED 31 AUGUST 2023**
## **8. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2023.
Page 10
**IRISH RETRIEVER RESCUE**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023**
||2023|2022|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|**44,705**|48,662|
|Paypal / Auction|**6,394**|7,651|
|Adoptions|**22,924**|11,225|
||**74,023**|67,538|
|**Other trading activities**|||
|Fundraising events|**9,812**|8,669|
|Merchandise|**‐**|104|
||**9,812**|8,773|
|**Other income**|||
|Deposit account interest|**58**|1|
|**Total incoming resources**|**83,893**|76,312|
|**EXPENDITURE**|||
|**Other trading activities**|||
|Purchases|**483**|1,024|
|**Other**|||
|Travelling|**2,408**|2,321|
|Transport costs|**4,490**|3,151|
|Vets & behaviourists|**20,094**|32,704|
|Boarding & kennels|**27,181**|9,472|
||**54,173**|47,648|
|**Support costs**|||
|**Management**|||
|Insurance|**692**|689|
|Post, stationery & advertising|**397**|246|
|Professional fees|**216**|216|
||**1,305**|1,151|
|**Finance**|||
|Bank charges|**330**|240|
|Carried forward|**330**|240|
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 2023**
||2023|2022|
|---|---|---|
||£|£|
|**Finance**|||
|Brought forward|**330**|240|
|Paypal / Ebay fees|**151**|150|
||**481**|390|
|**Governance costs**|||
|Accountancy|**1,757**|1,685|
|Total resources expended|**58,199**|51,898|
|**Net income**|**25,694**|24,414|
This page does not form part of the statutory financial statements
Page 12