OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

2025-03-31-accounts

Registered (hority no.1152935 Refuge for deathrow Dound dogs gfè~and-sound.org Trustees, Report 2024-25

About us

We are a front line death row dog rescue, specialising in short term crisis management and trouble-shooting for strays at imminent risk of harm. Primarily an emergency relief rescue, we concentrate on immediate welfare issues: emergency accommodation, urgent veterinary care, safe transportation and behavioural rehabilitation, we are unique in providing a far greater level of support for individual animals (e.g. specialist rehabilitation) than any other charity with a similar remit. We are also distinctive in that we ‘back up’ each of the animals we assist for life, meaning that we agree to provide assistance to them indefinitely and offer a comprehensive ‘bounce back’ service to rehoming rescues taking on any of our strays.

Our charitable aim is to “relieve the suffering of stray or abandoned dogs and promote humane behaviour towards animals by providing appropriate care,

protection,treatment and security for dogs in need of care and attention by reason of abandonment, maltreatment, poor circumstances or ill usage.” We stick very closely to this remit and concentrate our efforts primarily on unclaimed or abandoned stray dogs facing destruction in council pounds. We do assist dogs that are still with their owners, but only in circumstances where we believe there are serious welfare issues.

.

“We are a front line death row dog rescue specialising in short term crisis management and trouble-shooting for strays at imminent risk of harm”

2

Our Objectives and Activities:

• To fund ‘emergency boarding’ for dogs at imminent risk of death; we provide lifesaving emergency boarding - temporary kenneling - at our Safe Haven locations across England.

• To provide rehabilitation & retraining to dogs which are not yet ready to be rehomed. We work with an APBC certified animal behaviourist to provide specialist rehabilitation, preventing the unnecessary destruction of dogs requiring additional support.

• To secure rescue placements with reputable, established rescue organisations for stray dogs at risk of destruction. We now act as a feeder rescue for two major national rehoming organisations.

• To coordinate and finance the safe transportation of such dogs from council pounds to their rescue placements. We reimburse fuel and other expenses incurred by our team of volunteer drivers. Our current rates are around 50% lower than the HMRC fuel allowance rates.

• To finance essential veterinary treatment for pound dogs in need of urgent veterinary care. Depending on their length of stay, our 'emergency boarders' will also be fully vaccinated and neutered by Safe and Sound in preparation for their transfer to an adoption centre.

• To offer sanctuary to any former Safe and Sound poundie, which is returned from the receiving rescue on behavioural grounds and which would face euthanasia without our intervention. Returning dogs are re-assessed on arrival and where appropriate, given training and rehabilitation under the direction of an APBC certified behaviourist, to resolve any training issues before beginning the search for an alternative placement when ready.

3

Review of the Year 2024-2024

Numbers of unclaimed stray dogs increased over the previous year for the two local authorities that we help.

We found it harder to secure rescue placements as there was more competition for spaces, as this was a nationwide trend. We continued to take strays from the two Hampshire local authorities, and to transport them to two national rehoming charities, either via volunteer drivers or via dog wardens when they were able. There was a marked increase in lurchers which have been increasingly hard to place. Looking to the future, we are hoping to continue to work towards recruiting some new trustees to reinforce our team.

4

Safe & Sound Pound Dogs

Charity No. 1152935

Company No. CE000589

Trustees' Report and Unaudited Accounts

31 March 2025

Safe & Sound Pound Dogs Contents

Pages
Trustees' Annual Report 2 to 3
Statement of Financial Activities 4
Summary Income and Expenditure Account 5
Balance Sheet 6
Statement of Cash flows 7
Notes to the Account 8 to 13
Detailed Statement of Financial Activitie 14

Page 1

Safe & Sound Pound Dogs Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE000589 Charity No. 1152935

Principal Office

Registered Office:

59 Ashley Common Road New Milton Hampshire BH25 5AN

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

A. Aston Y. Aston A.J. White

Accountants

Artema Limited 1a Kingburys Lane Ringwood Hampshire BH24 1EL

OBJECTIVES AND ACTIVITIES

UK death row dog rescue, striving to save the lives of stray dogs facing destruction. Working in conjunction with other agencies, we arrange the safe transfer of death row dogs from pounds to places of safety. Safe and Sound funds vet care, transportation and emergency kennelling for death row dogs who have noone else to turn to, giving them the chance to be loved as family pets once again.

Page 2

Safe & Sound Pound Dogs Trustees Annual Report

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

A.J. White Trustee …............................ Date

Page 3

Safe & Sound Pound Dogs

Statement of Financial Activities for the year ended 31 March 2025

Notes
Income and endowments
from:
Donations and legacies
4
Total
Expenditure on:
Charitable Activities
5
Other
6
Total
Net gains on investments
Net income/(expenditure)
Transfers between funds
Net income/(expenditure) before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
funds
Total funds
Total funds
2025
2025
2024
4,424
4,424
6,864
4,424
4,424
6,864
-
4,676
4,676
4,505
2,114
2,114
2,152
6,790
6,790
6,657
-
-
-
-2,366
-2,366
207
-
-
-
-2,366
-2,366
207
-
-
-
-2,366
-2,366
207
11,990
11,990
11,783
9,624
9,624
11,990

Page 4

Safe & Sound Pound Dogs

Summary Income and Expenditure Account for the year ended 31 March 2025

Income
Gross income for the year
Expenditure
Total expenditure for the year
Net income/(expenditure) before tax
for the year
Net income/(expenditure )for the year
2025
£
4,424
4,424
6,790
6,790
-2,366
-2,366
2024
£
6,864
6,864
6,657
6,657
207
207

Page 5

Safe & Sound Pound Dogs Balance Sheet

31 March 2025

Company No. CE000589
Notes
2025
£
Current assets
Cash at bank and in hand
10,374
10,374
Creditors: Amount falling due within one year
8
-750
Ner current assets
9,624
Total assets less current liabilities
9,624
Net assets excluding pension asset or liability
9,624
Total net asses
9,624
The funds of the charity
Restricted funds
9
Unrestricted funds
9
General funds
9,624
9,624
Reserves
9
Total funds
9,624
2024
£
13,490
13,490
-1,500
11,990
11,990
11,990
11,990
11,990
11,990
11,990

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 March 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on

And signed on its behalf by

A.J. White Trustee …............................ Date

Page 6

Safe & Sound Pound Dogs

Statement of Cash flows

for the year ended 31 March 2025

Cash flows from operating activities
Net income/(expenditure) per Statement of Financial Activities
Net cash provided by/(used in) operating activities
Net cash from investing activities
Net cash from financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balance
2025
£
-2,366
-2,366
-
-
-2,366
13,490
11,124
10,374
10,374
2024
£
207
207
-
-
207
15,533
15,740
13,490
13,490

Page 7

Safe & Sound Pound Dogs Notes to the Accounts

for the year ended 31 March 2025

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity Designated funds These are unrestricted funds earmarked by the trustees for particular purposes Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal Income Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability Income with related here income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 8

Safe & Sound Pound Dogs Notes to the Accounts

Expenditure
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT
expenditure which cannot be fully recovered, and is reported as part of the expenditure to
which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising
raising funds trading costs and investment management costs.
Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and
charitable activities services in the furtherance of its objects, including the making of grants and
governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
Governance costs These include those costs associated with meeting the constitutional and
statutory requirements of the Charity, including any audit/independent
examination fees, costs linked to the strategic management of the Charity,
together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities.

In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised

where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 9

Safe & Sound Pound Dogs Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 10

Safe & Sound Pound Dogs Notes to the Accounts

Income and endowments from:
Donations and legacies
Total
Expenditure on:
Charitable activites
Other
Total
Net income
Net income before other gains/(losses)
Other gains and losses:
Net movement in funds
Reconcilliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
5
Expenditure on charitable activities
Expenditure on charitable
activities
Unrestricted
funds Total funds
2024
2024
£
£
6,864
6,864
6,864
6,864
4,505
4,505
2,152
2,152
6,657
6,657
207
207
207
207
207
207
11,783
11,783
11,990
11,990
Unrestricted
Total
Total
2025
2024
£
£
£
4,424
4,424
6,864
4,424
4,424
6,864
Unrestricted
Total
Total
2025
2024
£
£
£
4,676
4,676
4,505
4,676
4,676
4,505

Page 11

Safe & Sound Pound Dogs

Notes to the Accounts

6
Other expenditure
General administrative costs
Legal and professional costs
7
Staff costs
No employee received emoluments in excess of £60,000.
8
Creditors:
amounts falling due within one year
9
Movement in funds
Restricted funds:
Unrestricted funds:
General funds
Total funds
10
Analystis of net assets between funds
Net current assets
11
Reconcilliation of net debt
Cash and Cash Equivalents
Unrestricted
Total
Total
2025
2024
£
£
£
1,364
1,364
1402
750
750
750
2,114
2,114
2,152
2025
2024
£
£
750
1,500
750
1,500
Incoming
resources
(including
Resources
At 31
At 1 April
other
expended
March
2024
gains/losses)
2025
£
£
£
11,990
4,424
-6,790
9,624
11,990
4,424
-6,790
9,624
Unrestricted
Total
funds
£
£
9,624
9,624
9,624
9,624
At 31
At 1 April
Cash
March
2024
flows
2025
£
£
£
13,490
-3,116
10,374
13,490
-3,116
10,374

Page 12

Safe & Sound Pound Dogs Notes to the Accounts

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 13

Safe & Sound Pound Dogs

Detailed Statement of Financial Activities for the year ended 31 March 2025

Income and endowments from:
Donations and legacies
Total income and endowments
Expenditure on:
Charitable activities
Total of expenditure on charitable
activities
General administrative costs,
including depreciation and
amortisation
General insurances
Software, IT support and related costs
Legal and professional costs
Accountancy and bookkeeping
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income/(expenditure)
Net income/(expenditure) before
other gains/(losses)
Other gains
Net movement in funds
Reconcilliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
funds
Total funds
Total funds
2025
2025
2024
£
£
£
4,424
4,424
6,864
4,424
4,424
6,864
6,864
6,864
6,864
4,676
4,676
4,505
4,676
4,676
4,505
4,676
4,676
4,505
1,364
1,364
1364
-
-
38
1364
1364
1402
750
750
750
750
750
750
2,114
2,114
2,152
6,790
6,790
6,657
-
-2,366
-2,366
207
-2,366
-2,366
207
-
-
-
-2,366
-2,366
207
11,990
11,990
11,783
9,624
9,624
11,990

Page 14