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2022-12-31-accounts

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Company registration number: 08611294 Charity registration number: 1155042

Jerry Green Dog Rescue

(A company limited by guarantee)

Annual Report and Financial Statements for the Year Ended 31 December 2022

Forrester Boyd 26 South Saint Mary's Gate Grimsby North East Lincolnshire DN31 1LW

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Contents

Reference and Administrative Details 1
Trustees' Report 3 to 9
Statement of Trustees' Responsibilities 10
Independent Auditors' Report 11 to 13
Consolidated Statement of Financial Activities 14 to 15
Consolidated Balance Sheet 16
Balance Sheet 17
Consolidated Statement of Cash Flows 18
Notes to the Financial Statements 19 to 41

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Jerry Green Dog Rescue

Reference and Administrative Details
Chairman I A Cawsey
Trustees P McCartan
J Chudley
L Hewison
A P Robinson
Senior Management / Leadership S Bloomfield, CEO
Team S Wilks, Deputy CEO
S Marshall, Finance Manager
A Raworth, Central Office & Facilities Manager
Charity Registration Number 1155042
Company Registration Number 08611294
The charity is incorporated in United Kingdom.
Registered Office Jerry Green Dog Rescue
Broughton
Brigg
North Lincolnshire
DN20 0BJ
Auditor Forrester Boyd
26 South Saint Mary's Gate
Grimsby
North East Lincolnshire
DN31 1LW
Solicitors Gosschalks
Queens Gardens
Hull
HU1 3DZ
Bankers NatWest
Scunthorpe
119 High Street
Scunthorpe
DN15 6LT

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Jerry Green Dog Rescue

Statement from the Chairman

For the Year Ended 31st December 2022

The past year has seen significant changes to our infrastructure and operational model as we continue our journey toward sustainability. In our drive to reduce overheads, the East Yorkshire Centre has been mothballed with provision for the community being provided by the Community Support Manager. Working with owners to support their needs, retain their pets or relinquish them in a ‘Home to Home’ matching service, is proving to be a welcome intervention whilst aiding the retention of our supporter base. External challenges brought about by the impact of the war in Ukraine have added to the pressures already faced, not least of these being the significant increase in litters of puppies as the cost of living crisis takes hold. To that end, we have been supporting the pets and their people in all our communities, with pet feeding and care initiatives. Helping through foodbanks, homeless charities, vets and social services providers to increase the welfare of pets affected in these challenging times. Our objective, to avoid relinquishment for rehoming where is it appropriate do so.

As we move into 2023 and, in order to support our teams across all departments of the Charity we have taken the step of recruiting a Volunteer Manager tasked with further developing our volunteer programme, support package and increasing the volunteer base.

Notwithstanding these challenges, we continue to maintain operational levels that compare positively with the other similar organisations; within the sector, our expertise is held in high regard and we are often called upon to provide advice or support. As previously reported across the sector, the dogs we are seeking to rehome come to us with more complex needs, thus requiring a much longer stay before they are available for rehoming due to the complex training & behaviour support or medical interventions often required; through these areas we continue to impact positively with our interventions.

Our Retail Strategy is going from strength to strength with the addition of two further outlets, the second of which is due to open in the late spring of 2023, taking our total to five stores. E-commerce contributes to retail sales and enhanced staff training is seeing growth in gift aid contributions. In providing a focal point for communities across Lincolnshire, we are raising awareness and this will be further developed by the addition of a Marketing Manager role with a focused strategy.

As Trustees we are very conscious of the debt of gratitude we owe to our donors and those who remember us in their wills. We simply cannot exist without this generosity. We are mindful that donors’ money is precious so we are determined to control expenditure while committing to investing in both dog welfare and in building sustainable income streams to address our deficit.

Our Trustees have an onerous responsibility to ensure the administration and management of the charity is fit for purpose and that we work to the charitable purpose we were created to deliver. Each Trustee brings a particular skill set, passion and commitment to Jerry Greens and all do it on a voluntary basis. I would like to take this opportunity to thank each of them for their contributions.

Finally, on behalf of all the Trustees and staff, I would like to thank our volunteers, friends and everyone else who has supported us this year. We are tremendously grateful for your loyalty and with your continuing support we can ensure that the dogs in our care get the best welfare and enables us to do all that we can to find a loving home for them.

Ian Cawsey

Chair of the Board of Trustees

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Jerry Green Dog Rescue

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 December 2022. This report is also prepared to meet the requirements for a Directors’ Strategic Report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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

Objects and aims

When Jerry Green established our organisation back in 1961, he wanted to revolutionise the quality of life for rescue dogs. He believed all dogs deserved a good life and a safe, loving home but, Jerry Green was not only interested in dogs locally. He wanted the good practices he established to influence other dog rescue centres and set up a charity that didn't just provide a centre but was an organisation that promoted more humane treatment of all dogs, opposed vivisection and would campaign and lead public education accordingly. So, as we build an organisation that is fit for the 21st century we acknowledge that society has moved on and we know more about dogs and other animals in terms of their sentience and welfare needs, and with this in mind, we have reiterated the values of Jerry Green and endeavour to place them in a modern setting.

Our primary aim:

Jerry Green Dog Rescue exists to provide a safe place for homeless dogs and to seek new loving places for them to live. We commit to offering support services in our communities, recognising our interventions can make a positive impact on dogs, to avoid relinquishment, or improve welfare and wellbeing through education and support. The welfare of all dogs is paramount to us. We pioneer and provide the highest standards of welfare for the dogs in our care. A Jerry Green Dog is always a Jerry Green Dog and we stand ready to provide support and care for all our dogs throughout their lives. We are a family that shares and enjoys the good times with our dogs and their adopters and we are there through sadder times when our dogs and our adopters need us most. We articulate and campaign for the humane treatment of dogs everywhere.

Public benefit

The Trustees have a due regard to the Charity Commission guidance on public benefit.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Achievements and performance

Operations

2022 was challenging year for Jerry Green, with an uplift in the request for our services in the second half the year, including the admission of more emergency welfare cases, and large group intakes, including litters of puppies which has been unprecedented since 2017.

More dogs requiring medical or behaviour intervention and an uplift in dogs requiring both have been coming into our Centres. As the economy and people’s lives changed so did the requests for our help, we adapted to these changes and committed to help as many dogs and people as we could within our resources.

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Jerry Green Dog Rescue

Trustees' Report

2022 saw us touch the lives of over 1000 dogs both in and out of the rescue centre setting. We rehomed 360 dogs through our centres and through our home-to-home scheme. We supported over 650 dogs in our communities, through feeding partnerships, advice and guidance, veterinary intervention and end of life support. We supported 93 organisations in our objective to improve dog welfare in our communities.

We had 35 dogs enter our Special Measure programme, these dogs required extensive behaviour support in our centres and these dogs required the support of our specialist Behaviour Trainers.

We have continued to support our post adoption, providing support and guidance during the important settling in period, achieving 94% success rate.

Relationship building has been a key achievement in 2022 and we have supported other smaller organisations within the ADCH with dog intake where they have not had the resource to support appropriately. Recognising that working collaboratively with other members has the greater impact on dog welfare, we have been proud, within our own resources, to be pro-active on this aspect of our development.

We have also seen an uptake in the use of our Emergency Boarding Scheme with referrals from more official bodies such as hospitals, MacMillan Cancer Care, Local Authorities, Mental Health Crisis Teams, and Police, as well as from private clients. Building these relationships has been invaluable to building our reputation, accepting that these may not always bring a financial benefit, the impact on supporting dogs to remain with their owners when times are challenging has been a significant development in 2022.

We also have been recognised by the ADCH as having the highest standards of Policy and Procedure and in 2022, on more than one occasion, supported the ADCH with our documentation to aid other members of the organisation. Recognition that our ways of working are held in high regard and are shared as a resource to other Charities.

Fundraising

Jerry Green Dog Rescue continues to rely largely on the donations from and support of our donors, volunteers and stakeholders. During 2022, the team has been restructured to better capitalise on the Fundraising environment emerging after the pandemic, with particular focus on Digital Fundraising, retention of existing donors, the reintroduction of large scale events, and a more targeted and strategic approach to Community Fundraising. The ‘Sponsor a Kennel’ regular giving programme has continued to far outperform previous Regular Giving offerings, with new regular donors increasing from 2021, and remaining significantly higher than 2019, prior to its launch. Jerry Green Dog Rescue continues to benefit from ongoing relationships with long standing corporate supporters, experiencing increased donations from these supporters in 2022.

The Charity is registered with the Fundraising Regulator and has not used the services of a third party professional fundraiser in 2022. In accordance with the Code of Fundraising Practice provided by the Fundraising Regulator, the Charity ensures that everyone acting on its behalf does so “in aid” of our cause. The Charity is not aware of any complaints or failure by the Charity or anyone acting in our behalf to comply with fundraising standards or scheme for fundraising regulation in force over the past year. When the Charity undertakes public collections all volunteers and staff are fully appraised of the relevant fundraising regulations and behaviour required with members of the public.

Retail

Our charity shops are more than just a source of income, they are a community base where local people can come for a friendly chat, find out ways in which they can help support Jerry Green Dog Rescue and how the charity can support them and their dogs should they need it.

After the significant impact the pandemic had on trading in recent years, 2022 has been the first full uninterrupted year of operations for our shops, which are continuing to increase their financial contribution to the Charity. With support from community donations and volunteers, who are essential to the success of our shops, retail income has increased to £248,000 in the year (2021 : £152,000).

Volunteering

Volunteering has been the core of what we do for many years and the scale of our achievements is only possible through working together with volunteers.

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Jerry Green Dog Rescue

Trustees' Report

We currently have 106 volunteers, who provide assistance in all areas of the charity including administration, dog walking, fundraising, charity shops and helping out at events. We are immensely grateful for the time and commitment our volunteers give to the Charity, and we certainly could not achieve all that we do without them. Correct as of 31.01.23

Future plans

We will continue with our focus on sustainability through implementing our strategic plans. Our financial management is sound and opportunities for improved returns on investments or cash deposits will continue to be at the forefront of our minds. The portfolio will be managed to maintain reserves and planned infrastructure growth actioned when funds, and matched funding from grants, can be achieved. Our long-term aim to develop our founding centre in North Lincolnshire as a visitor centre will enter the first phase in 2023 as we undertake surveys, gather stakeholder feedback and draw up plans reflecting our vision.

Operations

Our operational focus for 2023 is to continue to adapt to the continually changing landscape in the animal welfare sector. Fitting our services to the needs of our community, to best serve pets and their people to improve welfare, and reduce relinquishment. We will expand and continue to grow our community based services, throughout all regions. Supporting owners, without judgement or question, who find themselves needing our help. This could be providing food, preventative treatment, advice, veterinary support and emergency boarding. We are proud to continue to offer end of life support, where owners financially are unable to support euthanasia costs, we will stand by owner’s sides during these difficult times.

As a charity we will continue to support dogs who find themselves needing a safe space and a new home, always putting their best interests at the heart of what we do. Our focus will be on recruiting foster carers so that we can place more of our dogs in homes during their rehoming journey rather than spending time in a rescue centre. For those dogs who need to be supported in the rescue centre setting, we commit to ensuring their needs are met, both physically and mentally. We will develop our staff knowledge so that dogs who need behavioural training, will be afforded the best that we can. Moreover in the East Yorkshire community, increase the Home to Home Service and Foster to adopt scheme as a way of rehoming dogs without them having to be cared for in a centre.

During the coming year we will increase the support we give to other animal welfare organisations, sharing our best practice and knowledge for the greater good of animal welfare. Sharing what we have where were can to improve the wellbeing of dogs. We will be an active member of the Association of Dogs & Cats Homes, our membership body.

We will look to work alongside our internal Education Lead to build programmes that can support our customers through their rehoming choices and preferences, ensuring that our potential adopters have a wide access to educational material that could help them to offer the best of care to our dogs to support them on their rehoming journey.

Operationally we will be flexible and adaptable in using our resources to meet our objectives to support and improve the welfare of all dogs. Being mindful that the impact that we have on dogs within our community may not always require a space in a Centre but could still have a positive outcome on the welfare of dogs and clients that require our support.

Fundraising

The Fundraising team have diverse plans to generate increased, and sustainable, income through 2023 and beyond. With regards to Corporate Fundraising, we are developing a partnership scheme which will result in multi-year, mutually beneficial relationships with regional and national businesses, of varying sizes. Our Community Fundraising team will be expanding and refining our attended events fundraising, to generate increased funds, at lower cost with a reduced staff time burden, whilst our Events team will be growing existing flagship JGDR events, and launching new ones, such as the first Jerry Green Dog Rescue Christmas Market, at the North Lincolnshire centre.

As the Charity diversifies its services in Community Support & Education, there will be increased opportunities for Grants & Trusts funding, and marketing material to appeal to a fresh audience of potential donors. An expanded calendar of DIY Fundraising activities, developed and refined in 2022, will provide increased opportunity for our supporters to fundraise on our behalf and is already resulting in much increased uptake in 2023. Alongside increasing the number of supporters taking part in these activities, utilizing platforms such as Give Panel, and motivating our DIY Fundraisers with our Reward & Recognition scheme, we will see the average amount raised per fundraiser increase throughout 2023.

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Jerry Green Dog Rescue

Trustees' Report

We will be gradually refining and improving all of our donor journeys to provide an industry leading donor experience, retaining key existing supporters, and encouraging them to increase their giving over time, by providing multiple, varying opportunities to engage.

Retail

With an increased emphasis on ethical shopping and public awareness of sustainability and environmental issues, we are glad to be offering pre loved items at an affordable price, especially during the cost of living crisis. We believe this will result in attracting new customers into our shops over the coming year.

Our Retail Strategy is going from strength to strength with the addition of two further outlets in 2023. Our Gainsborough shop opened in January 2023 expanding on our existing network of shops at Ashby, Brigg and Scunthorpe. Our fifth store in Retford, is due to open in the late spring of 2023. We continue to look for other areas to expand across the regions we serve in order to increase our community presence and provide a source of further income.

Volunteering

Volunteering is a core focus to the organization for the coming year, with a new Manager in post delivering a strategic plan to grow our volunteer numbers, better engage and reward them.

We want our volunteers to feel inspired, feel recognised and valued for being part of Jerry Green Dog Rescue and to enjoy what they do. JGDR commit to achieving this through volunteers rewards and recognition scheme introduced during 2023. This will be achieved by -

Marketing

An enhanced marketing strategy, in line with the organisational strategy, developed and delivered by a marketing specialist recruited in the Spring of 2023, will promote the activities of the restructured fundraising department along with the diversification of operations in East Yorkshire. A full evaluation and audit will be undertaken leading to key recommendations for: maximising all marketing channels, diversifying our audience, brand growth and the development of internal communications, enabling us to focus on measurable outputs.

Financial review

At the close of 2022 the operational position demonstrated a surplus of £10,480 compared with an operational deficit of £781,525 in 2021. Including the gains/losses on asset investments the overall position was a deficit of £106,052 compared with a deficit of £380,776 in 2021.

The improved deficit level for the year has arisen due to significant increases in the level of income in the year. Unfortunately, this increased income and reductions achieved on charitable expenditure through cost savings have had less of an impact on the overall deficit levels than hoped due to the losses experienced on our investments, which are due to market conditions outside of our control.

The Jay Gee Trading Limited recorded a small profit of £15,726 compared with £9,421 in 2021.

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Jerry Green Dog Rescue

Trustees' Report

Income

Our work is only possible as a result of the generous donations and contributions made by our supporters and volunteers as the charity receives no direct government funding.

Our total operational income for the year was £2,097,949 (2021: £1,189,927). This increase was due to in large part to a record level of legacies being received in the year, which totaled £1,095,348 (2021: £459,295). This increase reflects the unpredictable nature of legacy income and is likely to be as a result of delays in the Probate system in recent years as a result of Covid.

Donations income increased by 49% to £351,802.

Income from charitable activities is from adoption fees and this income increased by 22% to £85,775.

Trading activities income relates largely to our charity shop income. As a result of a full year of uninterrupted trading following previous years Covid restrictions this income has risen to £380,478 (2021: £239,753).

Other income streams have remained consistent with the previous financial years.

Expenditure

Total expenditure for the year was £2,087,469 compared to £1,971,452 in 2021.

Costs of raising funds increased by 43% to £598,628 following the return to relatively normal levels of activity following the lifting of Covid restrictions.

Expenditure on charitable activities fell from £1,552,518 in 2021 to £1,488,841 in 2022 as part of cost saving measures and changes to our operational structure to achieve longer term sustainability. This is despite increasing costs being experienced as a result of the high levels of inflation and cost of living crisis.

Investments

The total value of the equity and bond portfolio at the year end was £3,331,824. During 2022 no draw down of investments were required to supplement income to cover expenses. Over 2022 the investments generated a loss of £336,538 (9.1%) compared to a gain in 2021 of £280,747 (8.7%). This is due to market conditions arising from the war in the Ukraine and the cost of living crisis.

Our investment properties generated £64,508 in rental income during 2022 compared to £58,204 in 2021. The total value of these investment properties at the year end was £2,539,500. This represents a gain of £254,000 on the previous year following updated formal valuations obtained in the year.

Total losses on all investments in the year were £116,532 compared with gains of £400,749 in 2021.

Policy on reserves

The Trustees’ policy is to invest the reserve fund in order to minimise risk but maintain accessibility to the funding. Surplus monies are deposited in a Managed Investment Fund. The Trustees regularly review these investments to maximize the return on investments held by the Charity whilst ensuring this is done within the portfolio risk framework and in the context of the current global economic climate. The Trustees also seek to ensure that the investment portfolio does not conflict with the Core Principles of the Charity.

The charity’s work of rescuing and rehoming dogs and the need to continue to refurbish the older facilities at our centres requires ongoing financial commitment and investment. The Trustees regularly review the charity’s requirement for free reserves, i.e. those unrestricted funds not invested in tangible fixed assets, designated for specific purposes or otherwise committed.

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Jerry Green Dog Rescue

Trustees' Report

The Trustees consider that the ideal level of reserves would be 12 months running costs which is in the region of £2,500,000, and this level is maintained due to investments cited above. The Trustees are of the opinion that this provides sufficient flexibility to cover temporary shortfalls in income, adequate working capital to cover core cost, and will allow the charity to cope and respond to unforeseen emergencies whilst specific action plans are implemented.

The Balance sheet remains strong with total funds of £10,301,112. Of this balance £Nil (2021: £40,356) are restricted, £2,778,898 (2021: £2,783,113) have been designated and represent fixed assets and £7,522,214 (2021: £7,583,695) are unrestricted funds. Free reserves, being unrestricted general funds less fixed assets and investment properties (which can only be realised upon disposal of the assets), amounted to £4,982,714 (2021: £5,298,195).

Current free reserves are in excess of the ideal level of reserves. The Trustees are comfortable with this and have agreed to hold these above the target level as mitigation against the risks to the charity of the unpredictable longer term impact of the cost of living crisis and high inflation levels. Increased costs especially in relation to salaries, energy bills and veterinary charges have the potential to significantly impact the running costs of the charity. There are also increased risks of reduced income levels as our supporters have to assess their own personal finances, along with the unpredictable nature of legacy and investment returns in the current markets.

The Trustees have reviewed the circumstances of the charity and consider that adequate resources continue to be available to fund the activities of the charity for the foreseeable future. The Trustees are of the view that the charity is a going concern. The Reserves Policy has been reviewed and approved by the Trustees.

Principal risks and uncertainties

The Senior Management Team have developed an organisational risk register that is regularly reviewed. Areas of concern are escalated to the Trustees. This register identifies the areas of risk to our business. The major risks identified relate to specific operational areas of the charity and its finances and are considered to be:

Information Technology and data

Disaster recovery

Loss of reputation/negative publicity

Reduced income

Health & Safety

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Jerry Green Dog Rescue

Trustees' Report

The trustees are satisfied that the major risks have been mitigated where possible.

Structure, governance and management

Nature of governing document

Jerry Green Dog Rescue is a charitable company limited by guarantee and was incorporated under the Companies Act 2006 on 16 July 2013. The charity has operated since 1961, previously as an unicorporated organisation ‘The Jerry Green Foundation Trust’ (charity number 200232) prior to changing it’s legal status to a company limited by guarantee at which point it was issued with a new charity number. The aims and objectives of the charity remain the same and all the assets and liabilities of the previous charity were transferred to the charitable company.

The Charity is controlled by its governing document the memorandum and articles of association.

The charity has a 100% interest in its trading subsidiary, The Jay Gee Trading Limited, which runs non-charitable trading operations.

The strategic and policy decisions of the charity are taken by the Board of Trustees. At present the board has five members from a variety of professional backgrounds relevant to the work of the charity.

A scheme of delegation is in place and day to day responsibility for running the charity rests with the Chief Executive Officer to whom a senior management team, comprising a variety of operational and managerial disciplines, reports to.

Recruitment and appointment of trustees

Where the Board recognises a skill shortage an open recruitment process is held. Applicants will then go through a selection process involving Trustees with support from the management team. All Trustees receive an induction into the Charity and governance and financial information in accordance with Charity Commission guidelines. The Trustees keep under review their own training needs with opportunities for them to participate in external events.

Governance

The Board has undertaken a self-assessment process against the Charity Governance Code principles and is satisfied that the diverse skills and experience centred in the Board composition, along with those represented in the Senior Management Team, are brought to bear in the operation of the Charity. Operational Strategies, Policies and Procedures reflect the application of the Nolan Principles the Charity Ethical Principles (NCVO) and those of the Fundraising Regulator; as such, at this time the Charity does not feel the need to adopt additional principles but will continue to conduct internal reviews for compliance.

Arrangements for setting key management personnel remuneration

Staff remuneration is reviewed annually and considers the current financial performance of the charity, statutory requirements in respect of minimum/living wage limits, current rate of inflation and comparable pay rates within the charity sector. Representations are made to the board of trustees for approval, taking account of the current budget position.

The Chairman and Treasurer review remuneration levels for the Chief Executive Officer every three years and make recommendations to Board for approval. Within the review they will take account of: the size of the organisation, the market and the current financial pressures. This is to ensure that the fees are commensurate with the market, current time commitments and responsibilities of the role, taking into account the activities of Jerry Green Dog Rescue.

The annual report was approved by the trustees of the charity as company directors on 12 May 2023 and signed on its behalf by:

......................................... I A Cawsey Chairman

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Jerry Green Dog Rescue

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Jerry Green Dog Rescue for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the parent charitable company and the group and of the incoming resources and application of resources, including its income and expenditure, of the charitable group for that period. In preparing these financial statements, the trustees are required to:

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

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 12 May 2023 and signed on its behalf by:

......................................... I A Cawsey Chairman

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Jerry Green Dog Rescue

Independent Auditor's Report to the Members of Jerry Green Dog Rescue

Opinion

We have audited the financial statements of Jerry Green Dog Rescue (the 'charitable parent company') and its subsidiaries (the 'group') for the year ended 31 December 2022, which comprise the Consolidated Statement of Financial Activities, Consolidated Balance Sheet, , Balance Sheet, Consolidated Statement of Cash Flows and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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Jerry Green Dog Rescue

Independent Auditor's Report to the Members of Jerry Green Dog Rescue

Opinion on other matter prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the group and the parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the and the Trustees' Report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities (set out on page 10), the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. The risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealement, forgery collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Page 12

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Jerry Green Dog Rescue

Independent Auditor's Report to the Members of Jerry Green Dog Rescue

Use of our report

This report is made solely to the charitable parent company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the group's trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable parent company and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

......................................

Carrie Anne Jensen ACA (Senior Statutory Auditor) For and on behalf of Forrester Boyd, Statutory Auditor

26 South Saint Mary's Gate Grimsby North East Lincolnshire DN31 1LW

12 May 2023

Page 13

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Consolidated Statement of Financial Activities for the Year Ended 31 December 2022 (Including Consolidated Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
6
Other income
7
Total income
Expenditure on:
Raising funds
8
Charitable activities
9
Total expenditure
Gains/losses on investment assets
Net (expenditure)/income
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
25		 Unrestricted
funds
£
1,438,442
85,775
380,478
110,317
34,899
2,049,911
(596,828)
(1,447,992)
(2,044,820)
(116,532)
(111,441)
45,745
(65,696)
10,366,808
10,301,112		 Restricted
funds
£
48,038
-
-
-
-
48,038
(1,800)
(40,849)
(42,649)
-
5,389
(45,745)
(40,356)
40,356
-		 Total
2022
£
1,486,480
85,775
380,478
110,317
34,899
2,097,949
(598,628)
(1,488,841)
(2,087,469)
(116,532)
(106,052)
-
(106,052)
10,407,164
10,301,112

Comparative figures can be seen on the following page.

The notes on pages 19 to 41 form an integral part of these financial statements. Page 14

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Consolidated Statement of Financial Activities for the Year Ended 31 December 2022 (Including Consolidated Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
6
Other income
7
Total income
Expenditure on:
Raising funds
8
Charitable activities
9
Total expenditure
Gains/losses on investment assets
Net expenditure
Other recognised gains and losses
Impairment of fixed assets
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
25		 Unrestricted
funds
£
706,186
70,161
239,753
100,202
42,134
1,158,436
(418,934)
(1,521,027)
(1,939,961)
400,749
(380,776)
(2,027,363)
(2,408,139)
12,774,947
10,366,808		 Restricted
funds
£
31,491
-
-
-
-
31,491
-
(31,491)
(31,491)
-
-
-
-
40,356
40,356		 Total
2021
£ (As restated)
737,677
70,161
239,753
100,202
42,134
1,189,927
(418,934)
(1,552,518)
(1,971,452)
400,749
(380,776)
(2,027,363)
(2,408,139)
12,815,303
10,407,164

The notes on pages 19 to 41 form an integral part of these financial statements. Page 15

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

(Registration number: 08611294) Consolidated Balance Sheet as at 31 December 2022

Note
Fixed assets
Tangible assets
16
Investments
17
Current assets
Stocks
18
Debtors
19
Cash at bank and in hand
20
Creditors: Amounts falling due within one year
21
Net current assets
Net assets
Funds of the group:
Restricted income funds
Restricted funds
25
Unrestricted income funds
Designated fund
General fund
Revaluation reserve
Total unrestricted funds
Total funds
25		 2022
£
2,778,898
5,871,324
8,650,222
4,161
289,282
1,480,961
1,774,404
(123,514)
1,650,890
10,301,112
-
2,778,898
5,292,553
2,229,661
10,301,112
10,301,112		 2021
£ (As restated)
2,783,113
5,974,206
8,757,319
5,472
114,940
1,643,246
1,763,658
(113,813)
1,649,845
10,407,164
40,356
2,783,113
5,273,228
2,310,467
10,366,808
10,407,164

The financial statements on pages 14 to 41 were approved by the trustees, and authorised for issue on 12 May 2023 and signed on their behalf by:

......................................... I A Cawsey Chairman ......................................... A P Robinson Trustee

The notes on pages 19 to 41 form an integral part of these financial statements. Page 16

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

(Registration number: 08611294) Balance Sheet as at 31 December 2022

Note
Fixed assets
Tangible assets
16
Investments
17
Current assets
Debtors
19
Cash at bank and in hand
20
Creditors: Amounts falling due within one year
21
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
25
Unrestricted income funds
Designated funds
General fund
Revaluation reserve
Total unrestricted funds
Total funds
25		 2022
£
2,729,743
5,871,325
8,601,068
339,660
1,445,938
1,785,598
(115,887)
1,669,711
10,270,779
-
2,729,743
5,311,375
2,229,661
10,270,779
10,270,779		 2021
£ (As restated)
2,733,666
5,974,207
8,707,873
280,737
1,508,799
1,789,536
(104,852)
1,684,684
10,392,557
40,356
2,733,666
5,308,068
2,310,467
10,352,201
10,392,557

The financial statements on pages 14 to 41 were approved by the trustees, and authorised for issue on 12 May 2023 and signed on their behalf by:

......................................... I A Cawsey Chairman ......................................... A P Robinson Trustee

The notes on pages 19 to 41 form an integral part of these financial statements. Page 17

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Consolidated Statement of Cash Flows for the Year Ended 31 December 2022

Note
Cash flows from operating activities
Net cash expenditure
Adjustments to cash flows from non-cash items
Depreciation
8
Other income from fixed asset investments
Interest receivable and similar income
Loss on disposal of tangible fixed assets
(Profit)/ losses on disposal of investments
Revaluation of investments
Revaluation (gain)/ loss on fixed assets
(Gains)/ losses on revaluation of investment property
Working capital adjustments
Decrease/(increase) in stocks
18
(Increase)/decrease in debtors
19
Increase in creditors
21
Increase in deferred income
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
6
Purchase of tangible fixed assets
16
Sale of tangible fixed assets
Purchase of investments
Sale of investments
Sale of investment property
Cash drawn on investments
Net cash flows from investing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at 1 January
Cash and cash equivalents at 31 December		 2022
£
(106,052)
40,092
(41,029)
(4,780)
805
35,487
336,537
-
(254,000)
7,060
1,311
(174,342)
9,701
-
(156,270)
45,809
(41,390)
4,708
(4,967,882)
4,609,161
-
343,579
(6,015)
(162,285)
1,643,246
1,480,961		 2021
£ (As restated)
(2,408,139)
85,957
(41,803)
(195)
3,458
(400,750)
-
2,027,363
-
(734,109)
(2,603)
674,510
8,236
4,704
(49,262)
41,998
(72,853)
500
(523,038)
508,500
782,760
-
737,867
688,605
954,641
1,643,246

The notes on pages 19 to 41 form an integral part of these financial statements. Page 18

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

1 Charity status

The charity is limited by guarantee, incorporated in United Kingdom, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

The address of its registered office is: Jerry Green Dog Rescue Broughton Brigg North Lincolnshire DN20 0BJ

These financial statements were authorised for issue by the trustees on 12 May 2023.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Jerry Green Dog Rescue meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. The financial statements are presented in sterling and rounded to the nearest pound.

Basis of consolidation

The consolidated financial statements consolidate the financial statements of the charity and its subsidiary undertakings drawn up to 31 December 2022.

No statement of financial activities is presented for the charity as permitted by section 408 of the Companies Act 2006. The charity made a deficit for the financial year of £121,779 (2021 - £2,417,560).

A subsidiary is an entity controlled by the charity. Control is achieved where the charity has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.

Inter-company transactions, balances and unrealised gains on transactions between the charity and its subsidiaries, which are related parties, are eliminated in full.

Intra-group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements.

Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group.

Page 19

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

Going concern

The trustees consider that there are no material uncertainties about the group's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the group.

Reclassification of comparative amounts

Some categorisation of income and expenditure in 2021 have been amended in order to provide a more consistent comparative position against 2022 results.

Prior period errors

Overstatement of freehold land and buildings

Prior period errors
Overstatement of freehold land and buildings
Relating to
Relating to Relating to prior periods
the current the prior before the
period period prior period
disclosed in disclosed in disclosed in
these financial these financial these financial
statements statements statements
£ £ £
Fixed assets - 2,027,363 -
Loss on revaluation - (2,027,363) -
Brought forward reserves (2,027,363) - -

The prior year adjustment relates to impairment of property for which the historical value carried in the accounts has been overstated following valuations obtained. This has resulted in a decrease in the net book value of fixed assets and net reserves. This adjustment has no effect on the tax charge in the current or earlier periods.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.

Grants receivable

Grants are recognised when the group has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

Page 20

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Freehold and short leasehold property 2% and 25% straight line
Improvements to property 2% and 10% straight line
Plant and machinery, fixtures and fittings and office equipment 25% straight line

Page 21

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

Motor vehicles

25% straight line

Investment properties

Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in the fair value is transferred to the unrestricted reserves.

Fixed asset investments

The investments in loan stock, bonds, equities and trust funds show trade positions and valuations normally using prices obtained from an independent pricing source. The price type used may vary depending on asset class and liquidity source. Funds/ unit trusts are generally priced on a net asset value basis. Structured products are valued on a market to market basis.

The investment held in The Jay Gee Trading Limited is valued at cost.

Any aggregate surplus or deficit arising from changes in valuation of investments is recognised in the SOFA.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers and are recognised at transaction price.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the group.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charitable group operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments

Classification

The charity only has financial assets and financial liabilities that qualify as basic financial instruments.

Recognition and measurement

Basic financial instruments are initially recognised at transaction value and subsequently measured at their fair value.

Fixed asset investments are measured at fair value, with gains and losses being recognised in the Statement of Financial Activities.

Page 22

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

Investments

Investments in subsidiaries are measured at cost less impairment.

3 Income from donations and legacies

Donations and legacies;
Donations
Legacies
Grants, including capital grants;
Government grants
Grants from other sources
Donations and legacies;
Donations
Legacies
Grants, including capital grants;
Government grants
Grants from other sources		 Unrestricted
funds
General
£
341,942
1,088,348
8,152
-
1,438,442
Unrestricted
funds
General
£
231,691
449,295
19,400
5,800
706,186		 Restricted
funds
£
9,860
7,000
-
31,178
48,038
Restricted
funds
£
4,660
10,000
-
16,831
31,491		 Total
2022
£
351,802
1,095,348
8,152
31,178
1,486,480
Total
2021
£
236,351
459,295
19,400
22,631
737,677

Included within government grants are amounts totaling £3,250 (2021: £4,250) relating to ESFA apprenticeship payments and £Nil (2021: £2,444) relating to the Coronavirus Job Retention Scheme.

4 Income from charitable activities

Adoption fees
Adoption fees		 Unrestricted
funds
General
£
85,775
Unrestricted
funds
General
£
70,161		 Total
2022
£
85,775
Total
2021
£
70,161

Page 23

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

5 Income from other trading activities

Trading income;
Trading subsidiary income
Lotteries and competitions income
Events income
Trading income;
Trading subsidiary income
Lotteries and competitions income
Events income
6
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
Other income from fixed asset investments
Income from rents
Interest receivable and similar income;
Interest receivable on bank deposits
Other income from fixed asset investments
Income from rents		 Unrestricted
funds
General
£
353,136
14,550
12,792
380,478
Unrestricted
funds
General
£
223,188
14,596
1,969
239,753
Unrestricted
funds
General
£
4,780
41,029
64,508
110,317
Unrestricted
funds
General
£
195
41,803
58,204
100,202		 Total
2022
£
353,136
14,550
12,792
380,478
Total
2021
£
223,188
14,596
1,969
239,753
Total
2022
£
4,780
41,029
64,508
110,317
Total
2021
£
195
41,803
58,204
100,202

Page 24

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

7 Other income

Commission received
Miscellaneous income
Commission received
Miscellaneous income
8
Expenditure on raising funds
Costs of generating donations and legacies
Costs of trading activities
Investment management costs
Costs of generating donations and legacies
Costs of trading activities
Investment management costs		 Unrestricted
funds
General
£
28,659
6,240
34,899
Unrestricted
funds
General
£
28,498
13,636
42,134
Direct costs
£
225,578
346,254
26,796
598,628
Direct costs
£
158,526
224,427
35,981
418,934		 Total
2022
£
28,659
6,240
34,899
Total
2021
£
28,498
13,636
42,134
Total
2022
£
225,578
346,254
26,796
598,628
Total
2021
£
158,526
224,427
35,981
418,934

During the year ended 31 December 2022, the total expenditure relating to restricted funds was £1,800 (2021: £nil).

9 Expenditure on charitable activities

Dog Welfare
Dog Welfare		 Activity
undertaken
directly
£
1,084,518
Activity
undertaken
directly
£
1,054,814		 Activity
support costs
£
404,323
Activity
support costs
£
497,704		 2022
£
1,488,841
2021
£
1,552,518

Page 25

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

10 Analysis of governance and support costs

Support costs allocated to charitable activities

Basis of allocation
Dog Welfare
Basis of allocation
Dog Welfare
Basis of allocation
Reference
Method of allocation
A
Allocated as spent		 Governance
costs
£
73,806
Governance
costs
£
133,625		 Finance costs
£
2,077
Finance costs
£
5,982		 Other support
costs
£
328,440
Other support
costs
£
358,097		 Total
2022
£
404,323
Total
2021
£
497,704

Governance costs

Audit fees
Audit of the financial statements
Other fees paid to auditors
Legal fees
Other governance costs
Audit fees
Audit of the financial statements
Other fees paid to auditors
Legal fees
Other governance costs		 Unrestricted
funds
General
£
13,820
7,174
52,536
276
73,806
Unrestricted
funds
General
£
9,150
19,140
105,164
171
133,625		 Total
2022
£
13,820
7,174
52,536
276
73,806
Total
2021
£
9,150
19,140
105,164
171
133,625

Page 26

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

11 Net incoming/outgoing resources

Net outgoing resources for the year include:

Operating leases - plant and machinery
Operating leases - other assets
Audit fees
Other fees paid to auditors
Loss on disposal of tangible fixed assets
Loss/(profit) on disposal of investments
Depreciation of fixed assets
(Gain)/ loss on investment property		 2022
£
46,391
37,049
13,820
7,174
805
35,487
40,092
(254,000)		 2021
£
58,873
27,000
9,150
19,140
3,458
(280,747)
85,957
(120,002)

12 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the group during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

13 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2022
£
1,235,119
89,236
21,485
1,345,840		 2021
£
1,067,755
80,562
18,985
1,167,302

During the year, the group made redundancy payments which totalled £5,130 (2021: £Nil).

The monthly average number of persons (including senior management / leadership team) employed by the group during the year expressed as head count was as follows:

Central office
North Lincolnshire
Nottinghamshire
East Yorkshire
South Lincolnshire
Fundraising
Retail		 2022
No
12
10
9
6
9
8
9
63		 2021
No
9
7
8
10
9
9
6
58

Contributions to the employee pension schemes for the year totalled £21,485 (2021 - £18,985).

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Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

No employee received emoluments of more than £60,000 during the year.

The total employee benefits of the key management personnel of the group as set out on page 1 were £212,179 (2021 - £219,441).

14 Auditors' remuneration
Audit of the financial statements
Other fees to auditors
Other non-audit services		 2022
£
13,820
7,174		 2021
£
9,150
19,140

15 Taxation

The parent is a registered charity and it's activities are exempt from taxation.

The trading subsidiary has taxable profits with a tax charge in the year of £2,176 (2021: £1,234).

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Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

16 Tangible fixed assets

Group

Cost
At 1 January 2022
Additions
Disposals
At 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
Eliminated on disposals
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021		 (As restated)
Land and
buildings
£
5,030,674
10,012
-
5,040,686
2,303,353
12,356
-
2,315,709
2,724,977
2,727,321		 Plant and
machinery,
Fixtures and
fittings and
Computer
equipment
£
217,316
31,378
(79,040)
169,654
161,524
27,736
(73,527)
115,733
53,921
55,792		 Motor vehicles
£
22,658
-
-
22,658
22,658
-
-
22,658
-
-		 Total
£
5,270,648
41,390
(79,040)
5,232,998
2,487,535
40,092
(73,527)
2,454,100
2,778,898
2,783,113

Included within the net book value of land and buildings above is £2,695,000 (2021 - £2,695,000) in respect of freehold land and buildings and £29,977 (2021 - £32,321) in respect of leaseholds.

All fixed assets are held for charitable purposes in Designated Funds.

On transition to the Charities SORP (FRS 102) advantage was taken of the transitional provisions electing to treat the market valuation of freehold property under old UK GAAP as its deemed cost at the date of transition. The historical cost of the freehold properties is £2,567,111.

Included in cost or valuation of land and buildings is freehold land of £166,000 (2021: £166,000) which has not been depreciated.

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Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

Charity

Charity
Cost
At 1 January 2022
Additions
Disposals
At 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
Eliminated on disposals
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021		 (As restated)
Land and
buildings
£
4,977,177
-
-
4,977,177
2,282,179
-
-
2,282,179
2,694,998
2,694,998		 Plant and
machinery,
Fixtures and
fittings and
Computer
equipment
£
188,019
20,603
(75,324)
133,298
149,351
20,254
(71,052)
98,553
34,745
38,668		 Motor vehicles
£
22,658
-
-
22,658
22,658
-
-
22,658
-
-		 Total
£
5,187,854
20,603
(75,324)
5,133,133
2,454,188
20,254
(71,052)
2,403,390
2,729,743
2,733,666

Included within the net book value of land and buildings above is £2,695,000 (2021 - £2,695,000) in respect of freehold land and buildings and £Nil (2021 - £Nil) in respect of leaseholds.

All fixed assets are held for charitable purposes in Designated Funds.

On transition to the Charities SORP (FRS 102) advantage was taken of the transitional provisions electing to treat the market valuation of freehold property under old UK GAAP as its deemed cost at the date of transition. The historical cost of the freehold properties is £2,567,111.

Included in cost or valuation of land and buildings is freehold land of £166,000 (2021: £166,000) which has not been depreciated.

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Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

17 Fixed asset investments

Group
Investment properties
Other investments
Investment properties
Cost or Valuation
At 1 January 2022
Revaluation
At 31 December 2022
Provision
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021		 2022
£
2,539,500
3,331,824
5,871,324		 2021
£
2,285,500
3,688,706
5,974,206
Investment
properties
£
2,285,500
254,000
2,539,500
-
2,539,500
2,285,500

The freehold properties in the south of England were revalued on 6 December 2022 by Vail Williams LLP. The basis of the valuation was on an open market basis.

The land in North Lincolnshire was revalued on 13 December 2022 by DDM Agriculture Limited. The basis of the valuation was on an open market basis.

Rents received from investment properties are recognised as operating lease income. Rents received for the year were £64,508 (2021: £58,204).

Page 31

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Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

Other investments

Cost or Valuation
At 1 January 2022
Revaluation
Additions
Disposals
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021
Charity
Investment properties
Other investments
Investment properties
Cost or Valuation
At 1 January 2022
Revaluation
At 31 December 2022
Provision
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021		 Listed
investments
£
3,688,706
(336,538)
4,967,882
(4,988,226)
3,331,824
3,331,824
3,688,706
2022
£
2,539,500
3,331,824
5,871,324		 Listed
investments
£
3,688,706
(336,538)
4,967,882
(4,988,226)
3,331,824
3,331,824
3,688,706
2022
£
2,539,500
3,331,824
5,871,324		 Total
£
3,688,706
(336,538)
4,967,882
(4,988,226)
3,331,824
3,331,824
3,688,706
2021
£
2,285,500
3,688,706
3,331,824
3,331,824
3,688,706
2022
£
2,539,500
3,331,824
5,871,324
5,974,206
Investment
properties
£
2,285,500
254,000
2,539,500
-
2,539,500
2,285,500

The freehold properties in the south of England were revalued on 6 December 2022 by Vail Williams LLP. The basis of the valuation was on an open market basis.

The land in North Lincolnshire was revalued on 13 December 2022 by DDM Agriculture Limited. The basis of the valuation was on an open market basis.

Rents received from investment properties are recognised as operating lease income. Rents received for the year were £64,508 (2021: £58,204).

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Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

Other investments

Cost or Valuation
At 1 January 2022
Revaluation
Additions
Disposals
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021		 Listed
investments
£
3,688,706
(336,538)
4,967,882
(4,988,226)
3,331,824
3,331,824
3,688,706		 Unlisted
investments
£
1
-
-
-
1
1
1		 Total
£
3,688,707
(336,538)
4,967,882
(4,988,226)
3,331,825
3,331,825
3,688,707

Details of undertakings

Details of the investments in which the charity holds 20% or more of the nominal value of any class of share capital are as follows:

Country of Proportion of voting rights Proportion of voting rights Principal
Undertaking incorporation Holding and shares held activity
2022 2021
Subsidiary undertakings
Sale of goods
and
donated
The Jay Gee Trading Limited
Jerry Green Dog Rescue, Broughton,
Brigg, North Lincolnshire, DN20 0BJ		 United Kingdom Ordinary 100% 100% goods
to
generate
income
for
the benefit of
Jerry
Green
Dog Rescue

Subsidiaries

The profit for the financial period of The Jay Gee Trading Limited was £15,726 (2021 - £9,421) and the aggregate amount of capital and reserves at the end of the period was £30,333 (2021 - £14,608).

18 Stock

Other stock Group
2022
£
2021
£
4,161
5,472		 Charity
2022
£
-

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Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

19 Debtors

Trade debtors
Due from group undertakings
Prepayments
Accrued income
VAT recoverable
Other debtors
20 Cash and cash equivalents
Cash on hand
Cash at bank		 Group
2022
£
2021
£ (As restated)
1,696
4,015
-
-
79,909
75,522
186,965
28,934
12,352
6,469
8,360
-
289,282
114,940
Group
2022
£
2021
£
1,154
630
1,479,807
1,642,616
1,480,961
1,643,246		 Charity
2022
£
2021
£ (As restated)
233
4,015
80,252
178,323
59,858
62,940
186,965
28,934
12,352
6,525
-
-
339,660
280,737
Charity
2022
£
2021
£
854
325
1,445,084
1,508,474
1,445,938
1,508,799		 Charity
2022
£
2021
£ (As restated)
233
4,015
80,252
178,323
59,858
62,940
186,965
28,934
12,352
6,525
-
-
339,660
280,737
Charity
2022
£
2021
£
854
325
1,445,084
1,508,474
1,445,938
1,508,799
1,508,799

21 Creditors: amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals
Deferred income
Deferred income
Deferred income at 1 January 2022
Resources deferred in the period
Amounts released from previous periods
Deferred income at year end		 Group
2022
£
2021
£ (As restated)
25,304
40,915
31,846
23,059
5,259
-
56,401
45,135
4,704
4,704
123,514
113,813		 Charity
2022
£
2021
£ (As restated)
23,366
36,695
29,670
21,827
5,259
-
52,888
41,626
4,704
4,704
115,887
104,852
2022
£
2021
£
4,704
4,704
4,704
-
(4,704)
-
4,704
4,704		 Charity
2022
£
2021
£ (As restated)
23,366
36,695
29,670
21,827
5,259
-
52,888
41,626
4,704
4,704
115,887
104,852
2022
£
2021
£
4,704
4,704
4,704
-
(4,704)
-
4,704
4,704
104,852
2021
£
4,704
-
-
4,704

Deferred income relates to rent received in advance.

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Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

22 Obligations under leases and hire purchase contracts

Operating lease commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

Other
Within one year
Between one and five years
After five years		 Group
2022
£
2021
£
84,878
85,873
154,222
171,197
18,750
-
257,850
257,070		 Charity
2022
£
2021
£
33,057
44,576
46,595
57,304
-
-
79,652
101,880		 Charity
2022
£
2021
£
33,057
44,576
46,595
57,304
-
-
79,652
101,880
101,880

23 Commitments

Group

Pension commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an administered fund. The pension charge represents contributions payable by the charity to the fund.

Contributions outstanding at 31 December 2022 were £5,259 (2021: £4,049), none of which were overdue. Commitments provided for in the accounts amounted to £21,485 (2021 - £18,985). Commitments not provided for in the accounts amounted to £Nil (2021 - £Nil). £Nil relates to pension commitments related to pensions payable to past directors (2021 - £Nil).

24 Contingent assets

Group

The Trustees have been notified by solicitors/executors of numerous estates of bequests that have been made in favour of the charity. The final amounts of the bequests cannot be measured reliably, but the trustees believe this figure to be circa £297,000 (2021: £760,000). None of these bequests have been included in the accounts.

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Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

25 Funds

Group

Unrestricted funds
General
General fund
Trading subsidiary
Designated
Fixed assets
Other
Revaluation Reserve
Total unrestricted funds
Restricted funds
North Yorkshire Centre
South Lincolnshire Centre
Operating costs funds
Total restricted funds
Total funds		 Balance at 1
January
2022
£
5,258,621
14,607
5,273,228
2,783,113
2,310,467
2,310,467
10,366,808
30,200
10,156
-
40,356
10,407,164		 Incoming
resources
£
1,691,873
358,038
2,049,911
-
-
-
2,049,911
-
-
48,038
48,038
2,097,949		 Resources
expended
£
(1,702,508)
(342,312)
(2,044,820)
-
-
-
(2,044,820)
-
-
(42,649)
(42,649)
(2,087,469)		 Transfers
£
49,960
-
49,960
(4,215)
-
-
45,745
(30,200)
(10,156)
(5,389)
(45,745)
-		 Other
recognised
gains/(losses)
£
(35,726)
-
(35,726)
-
(80,806)
(80,806)
(116,532)
-
-
-
-
(116,532)		 Balance at
31
December
2022
£
5,262,220
30,333
5,292,553
2,778,898
2,229,661
2,229,661
10,301,112
-
-
-
-
10,301,112

Page 36

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

Unrestricted funds
General
General fund
Trading subsidiary
Designated
Fixed assets
Other
Revaluation Reserve
Total unrestricted funds
Restricted funds
North Yorkshire Centre
South Lincolnshire Centre
Operating costs funds
Total restricted funds
Total funds		 Balance at 1
January
2021
£
5,618,379
5,186
5,623,565
4,810,478
2,340,904
2,340,904
12,774,947
30,200
10,156
-
40,356
12,815,303		 Incoming
resources
£
922,550
235,886
1,158,436
-
-
-
1,158,436
-
-
31,491
31,491
1,189,927		 Resources
expended
£
(1,694,362)
(226,465)
(1,920,827)
(19,134)
-
-
(1,939,961)
-
-
(31,491)
(31,491)
(1,971,452)		 Transfers
£
(19,132)
-
(19,132)
19,132
-
-
-
-
-
-
-
-		 Other
recognised
gains/(losses)
£
431,186
-
431,186
(2,027,363)
(30,437)
(30,437)
(1,626,614)
-
-
-
-
(1,626,614)		 Balance at
31
December
2021
£
5,258,621
14,607
5,273,228
2,783,113
2,310,467
2,310,467
10,366,808
30,200
10,156
-
40,356
10,407,164

Page 37

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

Charity

Unrestricted funds
General
General fund
Designated
Fixed assets
Other
Revaluation reserve
Total unrestricted funds
Restricted funds
North Yorkshire Centre
South Lincolnshire Centre
Operating costs funds
Total restricted funds
Total funds
Unrestricted funds
General
General fund
Designated
Fixed assets
Other
Revaluation reserve
Total unrestricted funds
Restricted funds
North Yorkshire Centre
South Lincolnshire Centre
Operating costs funds
Total restricted funds
Total funds		 Balance at 1
January
2022
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Other
recognised
gains/(losses)
£
Balance at
31
December
2022
£
5,308,068
1,691,873
(1,702,508)
49,668
(35,726)
5,311,375
2,733,666
-
-
(3,923)
-
2,729,743
2,310,467
-
-
-
(80,806)
2,229,661
2,310,467
-
-
-
(80,806)
2,229,661
10,352,201
1,691,873
(1,702,508)
45,745
(116,532)
10,270,779
30,200
-
-
(30,200)
-
-
10,156
-
-
(10,156)
-
-
-
48,038
(42,649)
(5,389)
-
-
40,356
48,038
(42,649)
(45,745)
-
-
10,392,557
1,739,911
(1,745,157)
-
(116,532)
10,270,779
Balance at 1
January 2021
£
Incoming
resources
£
Resources
expended
£
Other
recognised
gains/(losses)
£
Balance at 31
December
2021
£
5,648,694
922,542
(1,694,354)
431,186
5,308,068
4,780,163
-
(19,134)
(2,027,363)
2,733,666
2,340,904
-
-
(30,437)
2,310,467
2,340,904
-
-
(30,437)
2,310,467
12,769,761
922,542
(1,713,488)
(1,626,614)
10,352,201
30,200
-
-
-
30,200
10,156
-
-
-
10,156
-
31,491
(31,491)
-
-
40,356
31,491
(31,491)
-
40,356
12,810,117
954,033
(1,744,979)
(1,626,614)
10,392,557		 Balance at 1
January
2022
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Other
recognised
gains/(losses)
£
Balance at
31
December
2022
£
5,308,068
1,691,873
(1,702,508)
49,668
(35,726)
5,311,375
2,733,666
-
-
(3,923)
-
2,729,743
2,310,467
-
-
-
(80,806)
2,229,661
2,310,467
-
-
-
(80,806)
2,229,661
10,352,201
1,691,873
(1,702,508)
45,745
(116,532)
10,270,779
30,200
-
-
(30,200)
-
-
10,156
-
-
(10,156)
-
-
-
48,038
(42,649)
(5,389)
-
-
40,356
48,038
(42,649)
(45,745)
-
-
10,392,557
1,739,911
(1,745,157)
-
(116,532)
10,270,779
Balance at 1
January 2021
£
Incoming
resources
£
Resources
expended
£
Other
recognised
gains/(losses)
£
Balance at 31
December
2021
£
5,648,694
922,542
(1,694,354)
431,186
5,308,068
4,780,163
-
(19,134)
(2,027,363)
2,733,666
2,340,904
-
-
(30,437)
2,310,467
2,340,904
-
-
(30,437)
2,310,467
12,769,761
922,542
(1,713,488)
(1,626,614)
10,352,201
30,200
-
-
-
30,200
10,156
-
-
-
10,156
-
31,491
(31,491)
-
-
40,356
31,491
(31,491)
-
40,356
12,810,117
954,033
(1,744,979)
(1,626,614)
10,392,557		 Balance at
31
December
2022
£
5,311,375
2,729,743
2,229,661
2,229,661
10,270,779
-
-
-
-
10,270,779
2,310,467
10,352,201
30,200
10,156
-
40,356
10,392,557

Page 38

DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

The specific purposes for which the funds are to be applied are as follows:

Unrestricted general funds are those which can be spent on any activity within the charity's overall objectives.

The revaluation reserve represents the revaluation of the investment properties and investments held by the charity.

The designated fixed asset fund represents the net book value of the land, buildings, motor vehicles and equipment owned and used by the Charity to run its Centres and administer the organisation.

The North Yorkshire Centre restricted fund relates to restricted income received over and above capital expenditure incurred in previous years, this money is held for any future expenditure at the above centre.

The South Lincolnshire Centre restricted fund relates to restricted income received in the form of grants and donations for the construction of a wooden pavilion, to be known as the PawPrint Pavilion, and the renovation of the reception area of the Centre.

The Operating costs restricted fund relates to funds raised for specific running costs of the charity and are matched against the relevant expense in the period.

Transfers between restricted and unrestricted funds have been made where assets have been purchased in accordance with the conditions of the fund but the usage of the asset after purchase is not restricted.

Page 39

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Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

26 Analysis of net assets between funds

Group

Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Charity
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets		 Unrestricted funds
General
£
Designated
£
-
2,778,898
5,871,324
-
1,774,404
-
(123,514)
-
7,522,214
2,778,898
Unrestricted funds
Restricted
General
£
Designated
£
funds
£
-
2,783,113
-
5,974,206
-
-
1,723,302
-
40,356
(113,813)
-
-
7,583,695
2,783,113
40,356
Unrestricted funds
General
£
Designated
£
-
2,729,743
5,871,325
-
1,785,598
-
(115,887)
-
7,541,036
2,729,743
Unrestricted funds
Restricted
General
£
Designated
£
funds
£
-
2,733,666
-
5,974,207
-
-
1,749,180
-
40,356
(104,852)
-
-
7,618,535
2,733,666
40,356		 Total funds at
31 December
2022
£
2,778,898
5,871,324
1,774,404
(123,514)
10,301,112
Total funds at
31 December
2021
£
2,783,113
5,974,206
1,763,658
(113,813)
10,407,164
Total funds at
31 December
2022
£
2,729,743
5,871,325
1,785,598
(115,887)
10,270,779
Total funds at
31 December
2021
£
2,733,666
5,974,207
1,789,536
(104,852)
10,392,557

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DocuSign Envelope ID: 8E727341-9786-406C-8E49-0C76B79C01E4

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2022

27 Related party transactions

Group

There were no related party transactions in the year.

Charity

During the year the charity made the following related party transactions:

The Jay Gee Trading

(100% owned subsidiary of Jerry Green Dog Rescue) Intercompany transfers made from the subsidiary to the parent during the year totalled £98,071. At the balance sheet date the amount due from The Jay Gee Trading was £80,252 (2021 - £178,323).

Page 41