2024-08-31-accounts

REGISTERED CHARITY NUMBER: 1150320

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

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 2024

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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 2024

The trustees present their report with the financial statements of the charity for the year ended 31 August 2024. 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

Adoption fees were increased by £100 this year to help cover some of the increasing costs associated with rescue. These rising costs are across the board from vet fees to transport and kennels. This with a slight increase in the support of the lottery and donations have helped us meet these costs.

During the year to 31 August 2024, Irish Retriever Rescue successfully rehomed 91 dogs to their forever homes. A number of these were a result of working with authorities to take dogs after the closure of puppy farms. 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 Cost Of Living Crisis is still impacting the amount of disposable income people have to donate to charities, we will continue to find ways to raise funds which will allow us to continue the aims and functions of the rescue 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

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IRISH RETRIEVER RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024

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 25 June 2025 and signed on its behalf by:

L Johnston - 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 2024.

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

25 June 2025

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IRISH RETRIEVER RESCUE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024

2024 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 84,534 Other trading activities 2 12,408 Other income 144 Total 97,086 EXPENDITURE ON Raising funds 3 4,838 Other 90,700 Total 95,538 NET INCOME 1,548 RECONCILIATION OF FUNDS Total funds brought forward 161,066 TOTAL FUNDS CARRIED FORWARD 162,614	2023 Total funds £ 74,023 9,812 58 83,893 4,026 54,173 58,199 25,694 135,372 161,066

The notes form part of these financial statements

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IRISH RETRIEVER RESCUE

BALANCE SHEET 31 AUGUST 2024

2024 Unrestricted fund Notes £ CURRENT ASSETS Cash at bank 164,147 CREDITORS Amounts falling due within one year 6 (1,533) NET CURRENT ASSETS 162,614 TOTAL ASSETS LESS CURRENT LIABILITIES 162,614 NET ASSETS 162,614 FUNDS 7 Unrestricted funds 162,614 TOTAL FUNDS 162,614	2023 Total funds £ 162,682 (1,616) 161,066 161,066 161,066 161,066 161,066

The financial statements were approved by the Board of Trustees and authorised for issue on 25 June 2025 and were signed on its behalf by:

L Johnston - 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 2024

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

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|||| |---|---|---| |2024|2023| |£|£| |Fundraising events|12,408|9,812|

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IRISH RETRIEVER RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

3. RAISING FUNDS

Raising donations and legacies

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|||| |---|---|---| |2024|2023| |£|£| |Support costs|3,675|3,543|

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4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

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||| |---|---| |Unrestricted| |fund| |£| |INCOME AND ENDOWMENTS FROM| |Donations and legacies|74,023| |Other trading activities|9,812| |Other income|58| |Total|83,893| |EXPENDITURE ON| |Raising funds|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|

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IRISH RETRIEVER RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

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 1/9/23 £ 161,066 161,066 Incoming resources £ 97,086 97,086 At 1/9/22 £ 135,372 135,372	2024 2023 £ £ 1,533 1,616 Net movement At in funds 31/8/24 £ £ 1,548 162,614 1,548 162,614 Resources Movement expended in funds £ £ (95,538) 1,548 (95,538) 1,548 Net movement At in funds 31/8/23 £ £ 25,694 161,066 25,694 161,066

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IRISH RETRIEVER RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

7. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund	Incoming Resources resources expended £ £ 83,893 (58,199)	Movement in funds £ 25,694
TOTAL FUNDS	83,893 (58,199)	25,694

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General fund TOTAL FUNDS	At 1/9/22 £ 135,372 135,372	Net movement in funds £ 27,242 27,242	At 31/8/24 £ 162,614 162,614

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 £ £ 180,979 (153,737)	Movement in funds £ 27,242
TOTAL FUNDS	180,979 (153,737)	27,242

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IRISH RETRIEVER RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2024.

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IRISH RETRIEVER RESCUE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024

INCOME AND ENDOWMENTS Donations and legacies Donations Paypal / Auction Adoptions	2024 2023 £ £ 42,345 44,705 8,089 6,394 34,100 22,924
Other trading activities Fundraising events Other income Deposit account interest	84,534 74,023 12,408 9,812 144 58
Total incoming resources EXPENDITURE Other trading activities Purchases Import Duty	97,086 83,893 553 483 610 -
Other Travelling Transport costs Vets & behaviourists Boarding & kennels	1,163 483 2,157 2,408 9,036 4,490 34,441 20,094 45,066 27,181
Support costs Management Insurance Post, stationery & advertising Professional fees	90,700 54,173 741 692 426 397 216 216
Finance Bank charges Carried forward	1,383 1,305 330 330 330 330

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 2024

Finance Brought forward Paypal / Ebay fees	2024 2023 £ £ 330 330 148 151
Governance costs Accountancy	478 481 1,814 1,757
Total resources expended	95,538 58,199
Net income	1,548 25,694

This page does not form part of the statutory financial statements

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