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2024-04-30-accounts

K9 Rescue Legal and Administrative Information

Charity number:

1152283

Company number: 8043935

Registered office:

71-75 Shelton Street

Covent Garden London WC2H9JQ

The charity is also known as “K9 Rescue International”

Trustees:

Trustees who served during the year, and up to the date of this report, were as follows:

Mr B Jones Mrs M Jones Mr D Moxey

Directors:

Mr B Jones Mrs M Jones

Secretary: Mrs M Jones

Accountants:

Griffiths Marshall 20 Newerne Street

Lydney Gloucestershire GL15 5RA

Contents

Page
Trustees' report 3 - 24
Accountants' report 25
Statement of fnancial activities 26
Balance sheet 27
Notes to the fnancial statements 28 - 31

The trustees present their annual report and financial statements for the year ended 30 April 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

The trustees confirm that they have referred to the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

K9 Rescue’s purposes as set out in the objects contained in the company’s memorandum of association are:

The activities of the charity are to offer shelter or sanctuary for animals who are in need of medical attention; providing medical treatment for animals; actively seeking new homes for rescued animals.

Delivering our Aims

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help.

The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The focus of our work

Our main objectives for the year remained focused on the rescue, rehabilitation, and protection of abandoned and at-risk dogs , alongside supporting grassroots shelters and providing humanitarian aid in crisis zones. The strategies we used to achieve these objectives included:

Through these efforts, K9 Rescue has continued to prioritize both immediate animal welfare needs and long-term, systemic improvements , ensuring we create lasting change for the animals and communities we serve.

K9 Rescue is a UK registered charity founded to help abandoned dogs in need. What began as a grassroots community project of dedicated volunteers helping street dogs in Bulgaria in 2006 has since evolved into a global mission to protect and care for vulnerable animals in some of the world’s most challenging environments. From frontline feeding programs in war-torn Ukraine to sustainable shelter initiatives in Macedonia, our work spans borders to provide lifesaving aid, medical care, and long-term solutions for stray and abandoned dogs. Through sterilization programs, rescue efforts, and advocacy, we strive to break the cycle of suffering and create a future where every dog is safe, valued, and free from harm.

Some of our early achievements laid the foundation for K9 Rescue’s mission and impact:

Hands-On Street Rescue & Rehabilitation

Supporting Other Grassroots Rescues

Sterilization & Population Control

Emergency Response for a Terminally Ill Rescuer

Rehoming Dogs from a Hoarding Crisis

K9 Rescue is committed to providing critical support to animals in some of the most challenging environments. Through our rescue, shelter support, and frontline feeding initiatives, we have delivered lifesaving aid to thousands of strays and abandoned animals across Eastern Europe and Ukraine. From supplying food and medical care to forming strong partnerships with shelters, our work ensures that vulnerable animals receive the help they desperately need.

Rescue & Shelter Support

Frontline Feeding Program & Humanitarian Aid

From the conflict zones in Ukraine to disaster response, our team have been at the forefront of rescue and recovery operations in perilous situations, from navigating bombed roads, rescuing animals from floodwaters, or evacuating families and their pets from frontline conflict zones. In war-torn regions, we have also supported families who have refused to evacuate and are struggling to care for their animals amidst ongoing conflict.

Rescue & Evacuation from Conflict Zones

The Cost of War: Vehicle Loss & Repairs

Nova Kakhovka Dam Disaster Response

K9 RESCUE Trustees, Annual Report and Unaudited Financial Ststements for the year ended 30 April 2024 Ip.

For some rescued street dogs, the journey to a new life doesn’t end with adoption. Many dogs who have experienced severe neglect, abuse, or hardship struggle to adapt to the expectations of domestic life in the UK. When their new families are unable to meet their complex needs, these dogs are often at risk of being rehomed again - or worse, abandoned. With over 19 years of experience working with abused dogs, we provide a calm and structured environment where these animals can decompress, rebuild trust, and recover at their own pace. Our focus is on long-term rehabilitation, ensuring that every dog in our care has the best chance at finding stability, security, and ultimately, a place to belong.

Calm and Structured Rehabilitation Environment

As part of our long-term vision for sustainable rescue and rehabilitation, we are developing Macedonia Freedom Shelter - an innovative, first-of-its-kind facility designed to set a new standard for animal welfare in the region and beyond. Located near Skopje, this eco-friendly, bio-secure sanctuary will provide a safe, stress-free environment for rescued animals to heal, recover from trauma, and prepare for new lives.

Our plans for a Freedom Shelter in Macedonia include:

This shelter will be a game-changer for abandoned and vulnerable animals in the region, giving them the best chance at a better future.

Macedonia Freedom Shelter will redefine how shelters operate and set a new gold standard in animal welfare. With the support of our sponsors and partners, we can bring this vision to life and create a lasting impact for generations to come .

K9 RESCUE Trustees, Annual Report and Unaudited Financial Ststements for the year ended 30 April 2024 i!1111111

Through sound financial management and the dedication of our volunteers and supporters , we have successfully navigated another challenging year, ensuring stability despite ongoing economic pressures. Careful budgeting and strategic resource allocation have allowed us to maintain a strong financial position , enabling us to continue delivering vital aid and support to animals in need.

Funding and expenses

K9 Rescue achieves income through a variety of sources. Individual donations, including one-off gifts and monthly contributions from members of the public, form the backbone of our funding. We secure grants from charitable trusts and foundations for specific projects – until now, predominantly for running costs such as food and veterinary bills.

More recently we have received grants from crypto blockchain projects for specific appeals such as humanitarian aid to Ukraine. Additionally, we run targeted fundraising campaigns, collaborate with corporate sponsors and compassionate businesses, and generate a small income through branded merchandise sales. Seasonal appeals and special events further help sustain our work.

While the trustees aim to increase the charity’s general funds, they recognize the financial challenges that have affected the charitable sector in recent years. Despite this, they are pleased with the funds raised to sustain our work and remain committed to strengthening the charity’s financial position for the future.

K9 Rescue’s total income for the financial year ending April 2024 was £43,151 . To meet our operational needs, additional spending was covered using reserves from the previous year.

As a volunteer-run charity , we do not pay any salaries, ensuring that the maximum possible funding goes directly to our mission.

All funds were allocated as follows:

The trustees remain committed to maximizing direct project funding while maintaining the necessary infrastructure to support the charity’s long-term sustainability.

Reserves Policy

It is the policy of the charity to commit as much funding as possible to its primary objectives while ensuring financial stability and maintaining the flexibility to respond to new opportunities. The trustees are working towards a target of holding reserves equivalent to three months’ expenditure, recognizing this as a crucial safeguard for the charity’s continued operations.

While this target has not yet been fully reached, the trustees are confident that the charity is moving into a stronger financial position, allowing for greater sustainability and resilience in the years ahead.

Investment Policy

The trustees at this time have no plans for an investment policy to be put into place as K9 Rescue do not hold funds for investment purposes.

Public Benefit

K9 Rescue exists to ensure that abandoned and vulnerable dogs receive the care they need and the chance to live safe, happy lives. Through rescue, rehabilitation, and community support, we work to reduce suffering, improve welfare standards, and promote responsible pet ownership.

While our charitable activities are focused on animal welfare , we believe our work also provides public benefit in the following ways:

K9 Rescue is committed to creating lasting change for both animals and the communities they live in, ensuring a future where no dog is left behind.

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 24 April 2012 and registered as a charity on 4 June 2013.

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr B Jones Mrs M Jones Mr D Moxey

All trustees give their time voluntarily and receive no benefits from the charity. None of the trustees have any beneficial interest in the company. There were no trustees who held title to property belonging to the charity during the reporting period or at date of approval. All trustees are members of the company and guarantee to contribute £10 in the event of a winding up.

Management Structure:

Brian Jones - Managing Director Michelle Jones - Charity Director

Trustees' Declaration on Unaudited Financial Statements for the year ended 30 April 2024

In relation to the financial statements which comprise the statement of financial activities, the balance sheet and the related notes:

Approved by the trustees and signed on their behalf.

Mr B Jones

Trustee

K9 RESCUE

CHARTERED ACCOUNTANTS ACCOUNTANTS' REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF K9 RESCUE FOR THE YEAR ENDED 30 APRIL 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of K9 Rescue for the year ended 30 April 2024, which comprise the statement of financial activities and the related notes from the charity’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made to the charity's trustees, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of K9 Rescue and state those matters that we have agreed to state to the charity's trustees, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at icaew.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than K9 Rescue and the charity's trustees as a body, for our work or for this report.

It is your duty to ensure that K9 Rescue has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of K9 Rescue. You consider that K9 Rescue is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.

We have not been instructed to carry out an audit or a review of the financial statements of K9 Rescue. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Griffiths Marshall

Griffiths Marshall

10 January 2025

Chartered Accountants Accountants

20 Newerne Street Lydney Gloucestershire GL15 5RA

K9 RESCUE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 APRIL 2024

**Unrestricted ** Unrestricted
funds funds
2024 2023
Notes £ £
Income from:
Donations and legacies 2 43,151 33,515
Expenditure on:
Charitable activities 3 48,894 28,674
Net (expenditure)/income for the year/
Net movement in funds (5,743) 4,841
Fund balances at 1 May 2023 4,196 (645)
Fund balances at 30 April 2024 (1,547) 4,196

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

K9 RESCUE

BALANCE SHEET

AS AT 30 APRIL 2024

2024
2023
Notes
£
£
£
Current assets
Cash at bank and in hand
253
5,456
Creditors: amounts falling due within
one year
8
(1,800)
(1,260)
Net current (liabilities)/assets
(1,547)
The funds of the charity
Unrestricted funds
9
(1,547)
(1,547)
£
4,196
4,196
4,196

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 April 2024.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 10 January 2025

Mr B Jones Trustee

Company registration number 8043935 (England and Wales)

FOR THE YEAR ENDED 30 APRIL 2024

K9 RESCUE

NOTES TO THE FINANCIAL STATEMENTS

1 Accounting policies

Charity information

K9 Rescue is a private company limited by guarantee incorporated in England and Wales. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H9JQ.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Resources expended

Resources expended are recognised in the period they are incurred.

K9 RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 APRIL 2024

1 Accounting policies

(Continued)

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Donations and gifts 43,151 33,515

K9 RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2024

3 Charitable activities

Care of Care of
rescue dogs rescue dogs
2024 2023
£ £
Care of rescue dogs 41,576 25,335
Insurance 208 190
Telephone, printing, postage and stationery 3,538 738
Legal and professional 837 406
Bank charges 862 376
Exchange rate differences 253 369
47,274 27,414
Share of governance costs (see note 4) 1,620 1,260
48,894 28,674

4 Support costs

Support
costs
Governance
costs
£
£
Accountancy
-
1,620
-
1,620
Analysed between
Charitable activities
-
1,620
2024
Support
costs
Governance
costs
£
£
£
1,620
-
1,260
1,620
-
1,260
1,620
-
1,260
2023
£
1,260
1,260
1,260

Governance costs includes payments to the auditors of £1,620(2023- £1,260) for accountancy fees.

5 Trustees

None of the trustees (or any persons connected with them) received any remuneration or reimbursement during the year.

6 Employees

There were no employees during the year.

7 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

K9 RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2024

8 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income
2024
£
300
1,500
1,800
2023
£
-
1,260
1,260

9 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 May 2023 Incoming Resources At 30 April
resources expended 2024
£ £ £ £
General funds 4,196 43,151 (48,894) (1,547)
Previous year: At 1 May 2022 Incoming Resources At 30 April
resources expended 2023
£ £ £ £
General funds (645) 33,515 (28,674) 4,196