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← Jerry Green Dog Rescue

2023-12-31-accounts

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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 2023

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

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Jerry Green Dog Rescue

Contents

Reference and Administrative Details 1
Trustees' Report 3 to 14
Statement of Trustees' Responsibilities 15
Independent Auditors' Report 16 to 18
Consolidated Statement of Financial Activities 19 to 20
Consolidated Balance Sheet 21
Balance Sheet 22
Consolidated Statement of Cash Flows 23
Notes to the Financial Statements 24 to 49

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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
S Wilson (appointed 1 December 2023)
Senior Management / S Bloomfield, CEO (retired 14 November 2023)
Leadership Team S Wilks, Deputy CEO
S Marshall, Finance Manager
A Raworth, Central Office and 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 St. 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 2023

2023 was a very challenging year in dog welfare and dog rescue. The sector is seeing more dogs with medical and behavioural issues; these dogs require more support and take longer to rehome. Jerry Green Dog Rescue also saw an increase in the number of puppy litters we cared for. Nearly a quarter of the dogs we rehomed in 2023 were under 6 months old.

This was in the context of the ongoing cost-of-living crisis that puts so much pressure on us all: charities, donors and, of course, dog owners. The Charity has seen an increase in calls from owners in financial distress who are struggling to cope. Often this was due to unexpected vet bills, which have risen even faster than inflation.

In this challenging year, Jerry Green Dog rescue has helped nearly 3,000 dogs. We have rehomed 360 both through our rehoming centres and through our innovative Home-to-Home rehoming scheme. We have supported 2,500 dogs in our communities through feeding partnerships, advice, veterinary intervention and end-of-life support. The Charity continues to find new ways to relieve the suffering of dogs in need of care, and their families, by responding to the changing needs of our communities.

XL-Bully dogs and their owners had a sudden need for support in 2023 as the government brought in a number of restrictions in England and Wales. Jerry Green Dog Rescue have supported owners in understanding these restrictions and in practical measures, such as introducing the dog to a muzzle. This is one example of how we have worked through education and support to improve the lives of dogs in our communities.

We have built our Community Services in East Yorkshire, and the Home-to-Home service is growing both there and across our Centres. We have developed relationships with community-based charities to support dogs and we hope to grow this initiative in 2024.

Supporting all of this work have been our wonderful 165 volunteers who in 2023 contributed over 21,000 hours. The Charity could not operate without our wonderful volunteers, working with us in Centres, fostering dogs, fundraising and, of course, in our shops.

Our retail offer grew well in 2023 from three to five shops. They have achieved an increase in customer numbers, number of items sold and in income and importantly these shops provide fantastic community hubs for Jerry Green Dog Rescue in Brigg, Ashby, Scunthorpe, Gainsborough and Retford.

The Board of Trustees, all volunteers themselves, are very grateful to the staff and volunteers of the Charity, who have responded so positively to the challenges of 2023. In 2024, we will welcome a new Chief Executive Officer and we will work with her, the teams and our supporters to develop the strategy for the next few years. This will include a move towards sustainability to ensure Jerry Green’s legacy to our area is secure for many years to come.

This means continuing our focus on controlling expenditure, as we know each pound donated to us is precious. We know we have a debt of gratitude to every one of our donors and to everybody who remembers us in their wills.

Without our donors, our volunteers and our supporters, Jerry Green Dog Rescue could not have helped nearly 3,000 dogs this year. On behalf of the Board of Trustees, I would like to thank each of you for your continued support that enables us to offer new lives to dogs in need.

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 and auditors' report of the charitable company for the year ended 31 December 2023. 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.

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Trustees' Report

Achievements and performance

Operations

2023 brought many challenges for Jerry Green Dog Rescue, with the consequences of the Covid 19 pandemic, subsequent lockdowns and the cost of living crisis continuing to have effect on our resources. The demand for dogs in the UK rose during lockdown, and pet ownership increased substantially, with the estimated population of pet dogs in the nation now standing at 11 million. In 2023, the Charity experienced a noticeable increase in demand on our services. This increase in dog ownership, coupled with the shift in the economic climate, has seen a dramatic increase in the number of dogs and people who need our help. It has been challenging to balance the expectations of those who need our help with the resources we have, and our teams have felt the pressure of these expectations. It is sadly not possible to help every dog in need of our services, but we remain committed to helping as many dogs as our resources allow.

Our expertise in dog welfare, along with our observations of the demand in recent years, has confirmed that where possible, it is far preferable to support an owner to keep their dog in their loving home, rather than surrender them to rescue. This is not only a more positive outcome for both dog and owner, but is also relieves pressure on our rescue centres, and allows the Charity’s funds to go further, and support more dogs in need. We are therefore more committed than ever to keeping pets with their people where this is in both parties’ best interests, and so throughout 2023 have expanded our community support initiatives throughout our operating regions.

This support included, but was not limited to, supporting owners to feed their dogs, providing veterinary intervention, training and guidance, and offering emergency boarding to owners struggling with short-term difficulties. We have also supported owners with end of life care and assistance, where they were financially unable to meet their dog’s needs during this difficult time. In addition, we worked side by side with colleagues in the sector signposting owners to other organisations that may be able to support their specific needs, and this has been reciprocal.

2023 also saw us continue to build relationships with other helper organisations in our communities, allowing us to holistically support dog owners with their immediate needs, and in turn improve their dog’s welfare in the home. Organisations we have partnered with span all of our operating regions and include food banks, homelessness charities and social services. We have acted without judgement in any intervention we have delivered, championing the welfare of both the dog and their owner at every stage.

We expanded our pioneering emergency boarding service, already implemented successfully at our North Lincolnshire Centre, and this service is now available at all three of our rehoming centres. The emergency boarding scheme continues to help those in desperate need, unable to access traditional boarding facilities due to finances, or the urgency of their circumstances, and is a temporary support service so that dogs and owners can be reunited. We were proud to present the scheme to our ADCH colleagues at their annual member conference.

Jerry Green Dog Rescue remained committed to its educational mission throughout 2023, and we have provided the necessary support to dog owners in need of accurate information to support their pet’s welfare. For example, we reacted swiftly and professionally to the confirmation of the expansion of the Dangerous Dogs Act, to include American XL Bullies in 2023. We provided owners with resources to help them understand the legislation, and build a plan of action to allow their dogs to continue to live happy and fulfilled lives within the regulations. This programme of resources included in both person and virtual workshops, and a catalogue of online resources to support with interpreting the guidance, muzzle training, enrichment and much more. We have since been pleased to welcome numerous exempted XL Bullies to enjoy our enclosed paddock spaces, and enjoy off lead, unmuzzled time in a controlled environment.

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Trustees' Report

In East Yorkshire, our Community Support Manager developed and piloted our community dog-walking scheme, a further initiative aiming to keep dogs in their loving homes through owner hardship. This pilot was successful and we plan for the scheme to provide trained voluntary dog walking support to owners who are struggling to meet their dogs’ exercise needs, due to health issues, or social isolation. This service, launching in 2024, will be free of charge, and aims to improve the welfare of the dogs and of the owners, with an overarching aim to avoid pet relinquishment.

For those dogs where the best outcome is to find a new home, uptake increased for our Home-to-Home adoption scheme. We also increased our network of foster carers, relieving pressure on our rehoming centres, and allowing dogs to remain in a home environment where possible.

For those dogs living in our rescue centres, we saw an increase in adult dogs with medical or behavioural issues that required extensive support, before embarking on a Meet&Match® journey. Sadly, we also saw a decrease in adoption enquiries from the public during 2023. This did not deter our teams, and they promoted our dogs in new and innovative ways, taking every opportunity to find them a match. This additional demand coupled with a decline in adoption interest, saw our average length of stay increase to 51.4 days. While this is longer than we would hope to see, we have seen some wonderful rehoming journeys across 2023, and celebrate these dogs having found their homes.

Through 2023, the number of puppies requiring our care increased significantly, many that owners had been unable to sell privately due to declining demand. Many of these puppies and their mothers were not in the best health physically and emotionally, and required significant support before rehoming. We acted without judgement, liaising with these owners to offer our support, and achieve the best outcome for the dogs. In 2023, we have cared for 12 litters of puppies. In total, we had 440 dogs in our care, with 102 of those dogs under the age of 6 months.

2023 saw us positively impact the lives of over 2,900 dogs within our rescue centres and in our communities. Across our rescue centres and Home from Home scheme, we successful rehomed 360 dogs. We supported over 2,500 dogs in our communities, through feeding partnerships, advice and guidance, veterinary intervention and end of life support.

In centre, we have helped 413 dogs in 2023, an increase from 2022 where we helped 407 dogs in centre.

Sadly, we had 39 dogs put to sleep; these decisions were made within our robust policies, and with the dog at the heart of these difficult decisions. This was an increase from 2022 where we had 33 dogs put to sleep. We recognise the emotional toil of these decisions for the staff and volunteers within our centres. As part of our commitment to support their wellbeing, we provided additional training and support to our teams and implemented procedures that supported their resilience.

Due to expansion of our incredible network of voluntary foster carers, we were able to utilise foster placements 352 times during the year, including foster to adopt, giving dogs' precious time away from the centre environment, and allowing our team to learn more about them in a home setting.

We had 35 dogs enter our Special Measures behavioural support programme, these dogs required extensive training support during their time with us, and benefitted from the expertise of our specialist Behaviour Trainers in our centres.

We maintain our commitment to supporting our dogs and their owners throughout their lives and have continued to provide our adopters with support, during the important settling in period and beyond, achieving 92% success rate in our adoptions.

Relationship building has been a key achievement in 2023 inside and outside the sector, knowing that by creating these relationships we may further use our expertise and knowledge to support and influence others for the greater good of animal welfare.

We continued to be an active member of the Association of Dogs and Cats Homes (ADCH), by providing best practice and mentoring support. We spoke at the ADCH conference, sharing our emergency boarding initiative with our colleagues in the sector.

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Trustees' Report

Fundraising

Jerry Green Dog Rescue continues to rely largely on the donations from, and support of, our donors, volunteers and stakeholders. During 2023, the Charity has seen a significant increase in income via DIY Fundraising, as a result of an expanded calendar of activities, and a much improved stewardship journey. We have also been able to secure increased support via grants and trusts funding, and have received repeat support from warm funders, as a result of improved stewardship of these relationships, and carefully crafted funding bids. We are pleased to have been able to secure funding for the Charity’s community support initiatives via these relationships, while also continuing to seek and secure funding for core operational costs.

The ‘Sponsor a Kennel’ regular giving programme has continued to prove itself an engaging ask for our supporter base, with increased support in 2023 and strong retention of donors, enabling this income stream to continue to grow. The expansion of events was warmly received by our supporters, with events at all of our operating Centres welcomed and well supported by their local communities.

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 Retail operations have had another year of growth in a challenging economic climate, and continue to increase their financial contribution to the Charity. With support from community donations and with the invaluable contributions of our volunteers, retail income has increased to £391,000 in the year (2022: £263,000).

We have expanded our retail operations with the addition of two further shops in 2023. Our Gainsborough shop opened in January, followed by our Retford shop in May, expanding on our existing network of shops at Ashby, Brigg and Scunthorpe. With the addition of these shops, we have seen increased customer numbers to 78,000 in the year with over 128,000 items sold. Our supporter donations continue to increase with improved Gift Aid levels of 24% of donated items sold (2022: 13%).

Our charity shops continue to be more than just a source of income, they are a community base where local people can come for a friendly chat, volunteer, 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. The shops are a vital arm of our Community Support Scheme with two of the shops operating food banks, whereby owners who are struggling to feed their dogs can receive food and further support to meet their dog’s needs.

Volunteering

Over the last year, volunteering has remained at the heart of our operations, enabling us to accomplish remarkable achievements through supporting in retail, events and centres. We are exceptionally grateful to all of our 165 dedicated volunteers, who have collectively contributed 21,084 hours of voluntary time to the Charity throughout 2023.

2023 saw the introduction of a more streamlined on-boarding and induction process, in addition to launching our Reward and Recognition programme. Both have been met with positive feedback from our volunteers, and we continue to develop and refine our practices to help them make the most of their volunteering with us.

Jerry Green Dog Rescue simply wouldn’t be the Charity it is today, without the dedication and commitment of our wonderful volunteers. We are grateful to them all for supporting us to continue our vital work, helping dogs in need.

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Trustees' Report

Marketing

There was significant change within the Marketing team through 2023, culminating in the successful recruitment of a Marketing Manager in December. Following evaluation of the team structure, and assessment of the needs of the Charity, there are continued plans to invest in this team and further expand it, over the coming months. This will allow the Charity to position itself in the best way to capitalise on available opportunities.

Throughout 2023, digital visitor numbers remained consistent and engaged across our social media platforms. However, the need for an updated and efficient website became increasingly apparent, in order to grow our audience, and increase engagement, support, reputation and donations. Going out to tender for a new website supplier would allow us to achieve these goals, as well as considerably reduce annual costs of the current website. A new supplier was appointed and this project is in hand with the new website due to launch in Spring 2024.

Future plans

We will focus on growing our impact, through continuing to pioneer new services to meet the growing needs of our communities. We will continue to share our learning with the sector and with the public to support the welfare of all dogs in the UK.

We will develop an impact-focused organisational strategy underpinned by a financial sustainability strategy. In doing so, we will remain true to our vision, mission and values.

We will seek to provide an even better experience for our supporters and volunteers, by creating the best possible supporter journeys, and providing donor-centric content that adds value and demonstrates impact, nurturing lifetime support. We will look to streamline these services through automation and digital tools.

Operations

As we move into 2024, we will be continue to adapt our services, responding to the needs of our communities, and the dogs within them. Our overarching aim is to improve animal welfare, where possible we will endeavour to keep dogs in their loving homes. Where remaining together isn’t the appropriate outcome for dog or owner, we will help as many dogs as our resources allow, within our rehoming centres.

Recent studies show that 21 million people are struggling to pay household bills. Sadly, financial problems are a significant factor in pet relinquishment and abandonment. Pet owners are having to make tough decisions to rehome their pet as they struggle to afford to meet their needs. Our aim in 2024 and beyond, where it is right to do so, is to keep pets with their people, and support owners to improve their dog’s welfare within the home.

To that end, we aim to further expand our community support initiatives, growing the number of users accessing our scheme, working without prejudice or judgement. Our services will remain free of charge and non-means tested. We will increase our promotion of these services via appropriate channels, in order to best reach those who will benefit from our help.

We recognise that collaborating with other organisations will help us to better reach those in need, and 2024 will see us continue to build our relationships with helper organisations to achieve this.

We shall seek external financial support to increase the delivery of our services, through appropriate funding partners, that align with our mission and values.

We will launch our Community Dog Walking Scheme throughout the East Yorkshire area, following the successful pilot in 2023. We will recruit and train volunteers to deliver the service and market to beneficiaries. We will strive to reach the people who need us the most through a considered marketing strategy, and, where resource allows, we will launch this service through our other operating regions.

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Trustees' Report

We will continue to support dogs who find themselves needing a safe space and a new home, and will provide the highest standards of welfare to the dogs who need the help of our rehoming centres. Their best interests will remain at the heart of every decision made on their behalf. We will continue to expand our network of foster carers so that we can place more of our dogs in homes during their rehoming journey. 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 continually develop our staff, furthering their knowledge and skills so that dogs enjoying our care will be afforded the best behavioural and emotional support we can offer them.

Operationally, we will be flexible and adaptable in using our resources to meet our objectives to support and improve the welfare of all dogs. Dogs are, and will always remain, at the heart of what we do.

Fundraising

The Fundraising team have diverse plans to generate increased, and sustainable, income through 2024 and beyond. With regards to Corporate Fundraising, our partnership scheme seeks to form multi-year, mutually beneficial relationships with regional and national businesses, of varying sizes. We will be launching our first mass participation ‘Ramble for Rescue’ event in 2024, as part of a much expanded events calendar, offering a diverse range of opportunities to engage with supporters, across all operating regions.

Grants & Trusts Fundraising remains a key focus, with applications planned to large funders previously inaccessible, to support both our Community Support & Education initiatives and our core rescue operations. We will build on the successful growth of DIY Fundraising, increasing recruitment and stewarding fundraisers to raise higher totals, through innovative and creative supporter journeys, compelling storytelling and incentivising fundraisers, tailoring our approach to their donor motivations.

Our increased Marketing capacity within the Charity will allow the Fundraising team to engage with new supporters, and increase the pool of donors upon which we rely. Alongside the Marketing and Operational teams, we will increase our promotion of Legacy giving, to secure new pledges and raise awareness of this method of giving among our supporter base.

We continue to refine and improve all of our donor journeys to provide an exemplary donor experience, retaining key existing supporters, and encouraging them to increase their giving over time, by providing multiple, varying opportunities to engage.

Retail

2024 will be a year to consolidate our existing shops, and to ensure that we are maximising the success of these shops at a time when inflationary pressures are impacting profit margins. We have identified that our Scunthorpe shop in its existing location and format as a second hand furniture retailer is not financially viable. We have adapted accordingly, and plans are in place to relocate this shop to a new location within the main shopping centre. This new shop will be smaller with lower overheads and will follow the existing retail model of our other shops. This will allow us to retain our community presence in a central town for our supporter base, while maximising profitability.

Charity retail is at the forefront of public awareness of sustainability and environmental issues and we are glad to be offering pre loved items at an affordable price, especially during the continued cost of living crisis and we look forward to attracting new customers into our shops over the coming year as a result.

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Trustees' Report

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, however no new shops are currently planned for 2024. Instead, we will focus on further embedding our shops as a familiar presence on the high street, building our brand reputation for good quality items, at a good price, for a great cause. Our shops will continue to champion Jerry Green Dog Rescue’s mission and values, at the heart of the communities we serve. In addition to this, we also plan to increase our ecommerce activities which can be operated centrally at relatively little extra cost. The various ecommerce platforms available to us also offer a welcome opportunity to attract appropriate audiences to unique or high value items that we are fortunate to have donated to us, at the best price possible for the Charity.

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Trustees' Report

Volunteering

Throughout 2024, we embark on a significant initiative aimed at increasing our volunteer workforce across centres, departments, and events, with a primary focus on community involvement.

Early 2024 will be focussed around supporting the East Yorkshire dog walking programme, community volunteering, and event assistance.

Key aims include:

Our commitment to rewarding and recognising volunteers remains a priority, with plans to continue acknowledging long-serving individuals, hosting celebratory events, and actively gathering feedback through surveys and face-to-face interactions.

We are also proud to launch our ‘Paws and Learn’ series of workshops in 2024. These sessions, lead by experts within the Charity and on occasion external partners, aim to develop and educate our volunteers on a wide variety of topics, to not only enrich their volunteering experience, but increase their confidence and skills whilst volunteering.

Furthermore, we are actively exploring Volunteer Management Systems to establish a centralised database, optimising time and resources by consolidating all volunteering systems. This streamlined approach will facilitate seamless onboarding, communication, and volunteer engagement processes.

Marketing

As we move into 2024, with our Marketing Manager in place, we will conduct a full marketing audit for the Charity. Findings from this audit will result in a series of recommendations which we hope will allow us to: maximize all available marketing channels, diversify our audience, develop our internal communications, and develop the Jerry Green Dog Rescue brand.

The Marketing team will develop and deliver a comprehensive marketing strategy, in line with the organisational strategy, with these goals at the heart. The strategy will promote and support all organisational functions including Operations, Fundraising, Volunteering, and Retail. The Marketing team will be creative in their materials, producing varied content to engage with both audiences who need our support, and those who are able to support it through donations, alongside one another. They will champion and promote the Charity’s various community support initiatives, with particular attention to our East Yorkshire activities, seek to grow our pool of supporters from which to raise funds, and grow the Charity’s brand as an expert organization in dog welfare.

2024 will also see the successful delivery of a new website that works both internally and externally for a wide variety of supporter journeys, prioritizing an exemplary user experience, to ensure supporters can easily access our services, and support our vital work. This will see an initial cost, which the Charity and the Marketing team will responsibly control, but the annual ongoing cost of this essential online presence will then be much reduced from 2023 costs. Alongside this may sit a ‘brand evolution’ to refresh (not revolutionise) the JGDR branding, which can then be implemented in a slow phased approach throughout the organisation. This will help the Charity move forward into a modern era, while honouring our cherished roots.

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Trustees' Report

Financial review

At the close of 2023 the operational position demonstrated a deficit of £630,893 compared with an operational surplus of £10,480 in 2022. Including the gains/losses on asset investments the overall position was a deficit of £521,910 compared with a deficit of £106,052 in 2022.

The Charity is facing the same sector wide difficulties of the current cost of living crisis increasing demand for services while income is adversely impacted by our supporters having lower disposable incomes, at the same time as rapidly increased inflation levels meaning costs of staff, energy and vital provisions have increased significantly. The rate of cost inflation is therefore far outweighing any income growth impact we are currently achieving.

The Jay Gee Trading Limited recorded an improved profit of £59,124 compared with £15,726 in 2022.

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 £1,764,681 (2022: £2,097,949). This decrease was due to in large part to a record level of legacies being received in the previous year, which totalled £1,095,348 compared to a more normal level of £540,159 in 2022. This decrease reflects the unpredictable nature of legacy income and the record levels received last year were likely to be as a result in delays the Probate system in recent years.

Donations income fell by 1% to £350,160 (2022: £351,802).

Income from charitable activities is from adoption fees and this income increased by 12% to £95,903 (2022: £85,775).

Trading activities income relates largely to our retail income, this income has risen to £500,535 (2022: £353,136).

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

Expenditure

Total expenditure for the year was £2,395,574 compared to £2,087,469 in 2022.

Costs of raising funds increased by 43% to £854,425 (2022: £598,628) following investments made in the fundraising team.

Expenditure on charitable activities rose from £1,488,841 in 2022 to £1,541,149 in 2023 despite cost saving measures and changes to our operational structure being implemented to achieve longer term sustainability, as a result of the high levels of cost inflation especially with respect to staff costs and veterinary fees.

Investments

The total value of the equity and bond portfolio at the year end was £2,724,747 (2022: £3,331,824). During 2023 a draw down of £750,000 was required to supplement income to cover expenses. Over 2023 the investments generated a gain of £103,983 (3.1%) compared to a loss in 2022 of £336,538 (9.1%).

Our investment properties generated £73,844 in rental income during 2023 compared to £64,508 in 2022. The total value of these investment properties at the year end was £2,750,774.

Total gains on all investments in the year were £108,983 compared with losses of £116,532 in 2022.

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Trustees' Report

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.

The Trustees consider that the ideal level of reserves would be 12 months running costs which is in the region of £2,950,000, 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 £9,779,202 (2022: £10,301,112). Of this balance £6,853 (2022: £Nil) are restricted, £2,771,713 (2022: £2,778,898) have been designated and represent fixed assets and £7,000,636 (2022: £7,522,214) are unrestricted funds. Free reserves, being unrestricted general funds less fixed assets, investment properties (which can only be realised upon disposal of the assets) and intangible assets, amounted to £4,249,862 (2022: £4,982,714).

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

Page 12

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Trustees' Report

Loss of reputation/negative publicity

Reduced income

Health & Safety

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 unincorporated organisation ‘The Jerry Green Foundation Trust’ (charity number 200232) prior to changing its 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 six 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.

Page 13

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Trustees' Report

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.

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

The annual report was approved by the trustees of the charity as company directors on 10 May 2024 and signed on its behalf by:

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

Page 14

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

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 10 May 2024 and signed on its behalf by:

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

Page 15

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

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 2023, which comprise the Consolidated Statement of Financial Activities, Consolidated Balance Sheet, charity 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.

Page 16

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

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

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 15), 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:

Page 17

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

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

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.

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 St. Mary's Gate Grimsby North East Lincolnshire DN31 1LW

10 May 2024

Page 18

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Consolidated Statement of Financial Activities for the Year Ended 31 December 2023 (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
26		 Unrestricted
funds
£
839,308
95,903
524,613
162,635
59,911
1,682,370
(854,425)
(1,469,241)
(2,323,666)
108,983
(532,313)
3,550
(528,763)
10,301,112
9,772,349		 Restricted
funds
£
82,311
-
-
-
-
82,311
-
(71,908)
(71,908)
-
10,403
(3,550)
6,853
-
6,853		 Total
2023
£
921,619
95,903
524,613
162,635
59,911
1,764,681
(854,425)
(1,541,149)
(2,395,574)
108,983
(521,910)
-
(521,910)
10,301,112
9,779,202		 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

Fund analysis for the comparative period can be seen on the following page.

The notes on pages 24 to 49 form an integral part of these financial statements. Page 19

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Consolidated Statement of Financial Activities for the Year Ended 31 December 2023 (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
26		 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

The notes on pages 24 to 49 form an integral part of these financial statements. Page 20

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

(Registration number: 08611294) Consolidated Balance Sheet as at 31 December 2023

Note
Fixed assets
Intangible assets
16
Tangible assets
17
Investments
18
Current assets
Stocks
19
Debtors
20
Investments
18
Cash at bank and in hand
21
Creditors: Amounts falling due within one year
22
Net current assets
Net assets
Funds of the group:
Restricted income funds
Restricted funds
26
Unrestricted income funds
Designated fund
General fund
Property revaluation reserve
Investment portfolio revaluations
Total unrestricted funds
Total funds
26		 2023
£
14,273
2,757,440
5,275,521
8,047,234
6,635
262,421
200,000
1,379,083
1,848,139
(116,171)
1,731,968
9,779,202
6,853
2,771,713
4,664,115
2,186,859
149,662
9,772,349
9,779,202		 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
2,186,859
42,802
10,301,112
10,301,112

The financial statements on pages 19 to 49 were approved by the trustees, and authorised for issue on 10 May 2024 and signed on their behalf by:

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

The notes on pages 24 to 49 form an integral part of these financial statements. Page 21

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

(Registration number: 08611294) Balance Sheet as at 31 December 2023

Note
Fixed assets
Intangible assets
16
Tangible assets
17
Investments
18
Current assets
Debtors
20
Investments
18
Cash at bank and in hand
21
Creditors: Amounts falling due within one year
22
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
26
Unrestricted income funds
Designated funds
General fund
Property revaluation reserve
Investment portfolio revaluations
Total unrestricted funds
Total funds
26		 2023
£
14,273
2,710,571
5,275,522
8,000,366
250,778
200,000
1,358,581
1,809,359
(109,982)
1,699,377
9,699,743
6,853
2,724,844
4,631,525
2,186,859
149,662
9,692,890
9,699,743		 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
2,186,859
42,802
10,270,779
10,270,779

The financial statements on pages 19 to 49 were approved by the trustees, and authorised for issue on 10 May 2024 and signed on their behalf by:

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

......................................... A P Robinson Trustee

The notes on pages 24 to 49 form an integral part of these financial statements. Page 22

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Consolidated Statement of Cash Flows for the Year Ended 31 December 2023

Note
Cash flows from operating activities
Net cash expenditure
Adjustments to cash flows from non-cash items
Depreciation
8
Amortisation
8
Other income from fixed asset investments
Interest receivable and similar income
(Profit)/loss on disposal of tangible fixed assets
(Profit)/ losses on disposal of investments
Revaluation of investments
(Gains)/ losses on revaluation of investment property
(Gains)/ losses on investment property
Working capital adjustments
(Increase)/decrease in stocks
19
Decrease/(increase) in debtors
20
(Decrease)/increase in creditors
22
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
6
Purchase of intangible fixed assets
16
Purchase of tangible fixed assets
17
Sale of tangible fixed assets
Purchase of investments
Sale of investments
Net cash movement on investment
Proceeds from sale of property
Net cash flows from investing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at 1 January
Cash and cash equivalents at 31 December		 2023
£
(521,910)
130,357
2,437
(53,089)
(35,702)
(8,000)
-
(103,983)
-
(5,000)
(594,890)
(2,474)
26,861
(7,343)
(577,846)
88,791
(16,710)
(108,899)
8,000
(211,274)
750,000
(38,940)
5,000
475,968
(101,878)
1,480,961
1,379,083		 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

The notes on pages 24 to 49 form an integral part of these financial statements. Page 23

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

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 10 May 2024.

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 2023.

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 £571,036 (2022 - £121,779).

The charity also meets the definition of a qualifying entity and is therefore exempt from preparing a cash flow statement as per para 1.12(b) and para 3.17(d) of FRS 102.

Page 24

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

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.

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.

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:

Investment income

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

Page 25

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

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.

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.

Intangible assets

Intangible assets are stated in the Balance Sheet at cost less accumulated amortisation and impairment. They are amortised on a straight line basis over their estimated useful lives.

Tangible fixed assets

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

Amortisation

Amortisation is provided on intangible 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 Computer Software

Amortisation method and rate 25% straight line

Page 26

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

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 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.

Current asset investments

Current asset investments are included at the lower of cost and net realisable value / market value.

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.

Page 27

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

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.

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;
Grants from other sources
Donations and legacies;
Donations
Legacies
Grants, including capital grants;
Government grants
Grants from other sources		 Unrestricted
funds
General
£
318,315
520,993
-
839,308
Unrestricted
funds
General
£
341,942
1,088,348
8,152
-
1,438,442		 Restricted
funds
£
31,845
19,166
31,300
82,311
Restricted
funds
£
9,860
7,000
-
31,178
48,038		 Total
2023
£
350,160
540,159
31,300
921,619
Total
2022
£
351,802
1,095,348
8,152
31,178
1,486,480

Page 28

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

Included within government grants are amounts totaling £nil (2022: £8,152) relating to ESFA apprenticeship payments.

4 Income from charitable activities

Adoption fees
Adoption fees		 Unrestricted
funds
General
£
95,903
Unrestricted
funds
General
£
85,775		 Total
2023
£
95,903
Total
2022
£
85,775

Page 29

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

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
£
500,535
9,887
14,191
524,613
Unrestricted
funds
General
£
353,136
14,550
12,792
380,478
Unrestricted
funds
General
£
35,702
53,089
73,844
162,635
Unrestricted
funds
General
£
4,780
41,029
64,508
110,317		 Total
2023
£
500,535
9,887
14,191
524,613
Total
2022
£
353,136
14,550
12,792
380,478
Total
2023
£
35,702
53,089
73,844
162,635
Total
2022
£
4,780
41,029
64,508
110,317

Page 30

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

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
9
Expenditure on charitable activities
Dog Welfare		 Activity
undertaken
directly
£
1,155,226		 Unrestricted
funds
General
£
29,646
30,265
59,911
Unrestricted
funds
General
£
28,659
6,240
34,899
Direct costs
£
389,650
444,212
20,563
854,425
Direct costs
£
225,578
346,254
26,796
598,628
Activity
support
costs
£
385,923		 Total
2023
£
29,646
30,265
59,911
Total
2022
£
28,659
6,240
34,899
Total
2023
£
389,650
444,212
20,563
854,425
Total
2022
£
225,578
346,254
26,796
598,628
2023
£
1,541,149

Page 31

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

Dog Welfare
10 Analysis of governance and support costs		 Activity
undertaken
directly
£
1,084,518		 Activity
support
costs
£
404,323		 2022
£
1,488,841

Support costs allocated to charitable activities

Dog Welfare
Dog Welfare
Governance costs
Audit fees
Audit of the financial statements
Legal fees
Other governance costs
Audit fees
Audit of the financial statements
Other fees paid to auditors
Legal fees
Other governance costs		 Governance
costs
£
44,041
Governance
costs
£
73,806		 Finance
costs
£
2,216
Finance
costs
£
2,077		 Other
support
costs
£
339,666
Other
support
costs
£
328,440
Unrestricted
funds
General
£
13,820
25,911
4,310
44,041
Unrestricted
funds
General
£
11,850
8,636
52,536
784
73,806		 Total
2023
£
385,923
Total
2022
£
404,323
Total
2023
£
13,820
25,911
4,310
44,041
Total
2022
£
11,850
8,636
52,536
784
73,806

Page 32

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

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
(Profit)/loss on disposal of tangible fixed assets
Loss on disposal of investments
Depreciation of fixed assets
(Gain)/ loss on investment property		 2023
£
48,724
47,901
13,820
-
(8,000)
-
130,357
(5,000)		 2022
£
46,391
37,049
11,850
8,636
805
35,487
40,092
(254,000)

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		 2023
£
1,412,897
110,151
25,423
1,548,471		 2022
£
1,235,119
89,236
21,485
1,345,840

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		 2023
No
11
11
9
1
9
15
12
68		 2022
No
12
10
9
6
9
8
9
63

Page 33

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

Contributions to the employee pension schemes for the year totalled £25,423 (2022 - £21,485).

During the year, the group made redundancy and/or termination payments which totalled £13,469 (2022 - £5,130).

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 £196,884 (2022 - £212,179).

14 Auditors' remuneration

14 Auditors' remuneration
Audit of the financial statements
Other fees to auditors
Other non-audit services		 2023
£
13,820
-		 2022
£
11,850
8,636

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 £Nil (2022: £2,176).

Page 34

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

16 Intangible fixed assets

Group
Cost
Additions
At 31 December 2023
Amortisation
Charge for the year
At 31 December 2023
Net book value
At 31 December 2023
Charity
Cost
Additions
At 31 December 2023
Amortisation
Charge for the year
At 31 December 2023
Net book value
At 31 December 2023		 Computer
Software
£
16,710
16,710
2,437
2,437
14,273
Computer
Software
£
16,710
16,710
2,437
2,437
14,273		 Total
£
16,710
16,710
2,437
2,437
14,273
Total
£
16,710
16,710
2,437
2,437
14,273

Page 35

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

17 Tangible fixed assets

Group

Cost
At 1 January 2023
Additions
Disposals
At 31 December 2023
Depreciation
At 1 January 2023
Charge for the year
Eliminated on disposals
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022		 Land and
buildings
£
5,040,686
34,768
(61,071)
5,014,383
2,315,709
98,470
(61,071)
2,353,108
2,661,275
2,724,977		 Plant and
machinery,
Fixtures and
fittings and
Computer
equipment
£
169,654
44,038
(6,503)
207,189
115,733
28,844
(6,503)
138,074
69,115
53,921		 Motor
vehicles
£
22,658
30,093
-
52,751
22,658
3,043
-
25,701
27,050
-		 Total
£
5,232,998
108,899
(67,574)
5,274,323
2,454,100
130,357
(67,574)
2,516,883
2,757,440
2,778,898

Included within the net book value of land and buildings above is £2,637,104 (2022 - £2,695,000) in respect of freehold land and buildings and £24,172 (2022 - £29,977) 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 (2022: £166,000) which has not been depreciated.

Page 36

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

Charity

Cost
At 1 January 2023
Additions
Disposals
At 31 December 2023
Depreciation
At 1 January 2023
Charge for the year
Eliminated on disposals
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022		 Land and
buildings
£
4,977,177
27,012
(61,071)
4,943,118
2,282,179
84,906
(61,071)
2,306,014
2,637,104
2,694,998		 Plant and
machinery,
Fixtures and
fittings and
Computer
equipment
£
133,298
31,262
(6,503)
158,057
98,553
19,590
(6,503)
111,640
46,417
34,745		 Motor
vehicles
£
22,658
30,093
-
52,751
22,658
3,043
-
25,701
27,050
-		 Total
£
5,133,133
88,367
(67,574)
5,153,926
2,403,390
107,539
(67,574)
2,443,355
2,710,571
2,729,743

Included within the net book value of land and buildings above is £2,637,104 (2022 - £2,695,000) in respect of freehold land and buildings and £Nil (2022 - £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 (2022: £166,000) which has not been depreciated.

Page 37

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

18 Fixed asset investments

Group
Investment properties
Other investments
Investment properties
Cost or Valuation
At 1 January 2023
Additions
Reclassification to assets held for sale
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022		 2023
£
2,550,774
2,724,747
5,275,521		 2022
£
2,539,500
3,331,824
5,871,324
Investment
properties
£
2,539,500
211,274
(200,000)
2,550,774
2,550,774
2,539,500

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.

The trustees are of the opinion that these values are not materially different to the valuations as at 31 December 2023.

One of the investment properties was up for resale prior to the year end but with the potential sale post year end. This has been reclassified as a current asset investment at its fair value. Current asset investments are solely made up from the reclassification from investment property above and is valued at fair value.

Rents received from investment properties are recognised as operating lease income. Rents received for the year were £73,844 (2022: £64,508).

Page 38

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

Other investments

Cost or Valuation
At 1 January 2023
Revaluation
Additions
Disposals
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022
Charity
Investment properties
Other investments
Investment properties
Cost or Valuation
At 1 January 2023
Additions
Reclassification to assets held for sale
At 31 December 2023
Provision
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022		 Listed
investments
£
3,323,776
103,983
-
(750,000)
2,677,759
2,677,759
3,323,776		 Listed
investments
£
3,323,776
103,983
-
(750,000)
2,677,759
2,677,759
3,323,776		 Cash
investments
£
8,048
-
53,089
(14,149)
46,988
46,988
8,048
2023
£
2,550,774
2,724,747
5,275,521		 Cash
investments
£
8,048
-
53,089
(14,149)
46,988
46,988
8,048
2023
£
2,550,774
2,724,747
5,275,521		 Total
£
3,331,824
103,983
53,089
(764,149)
2,724,747
2,724,747
3,331,824
2022
£
2,539,500
3,331,824
2,677,759 46,988
2,677,759 46,988
3,323,776 8,048
2023
£
2,550,774
2,724,747
5,275,521
5,871,324
Investment
properties
£
2,539,500
211,274
(200,000)
2,550,774
-
2,550,774
2,539,500

Page 39

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

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.

The trustees are of the opinion that these values are not materially different to the valuations as at 31 December 2023.

One of the investment properties was up for resale prior to the year end but with the potential sale post year end. This has been reclassified as a current asset investment at its fair value. Current asset investments are solely made up from the reclassification from investment property above and is valued at fair value.

Rents received from investment properties are recognised as operating lease income. Rents received for the year were £73,844 (2022: £64,508).

Other investments

Cost or Valuation
At 1 January 2023
Revaluation
Additions
Disposals
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022		 Listed
investments
£
3,323,776
103,983
-
(750,000)
2,677,759
2,677,759
3,323,776		 Cash
investments
£
8,049
-
53,089
(14,149)
46,989
46,989
8,049		 Total
£
3,331,825
103,983
53,089
(764,149)
2,724,748
2,724,748
3,331,825

At 31st December 2023 the charity held £2,651,617 of SUTL Cazenove Sustainable Fund. This equated to 97% of the total fund.

Page 40

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

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 Principal Undertaking incorporation Holding rights and shares held activity 2023 2022 Subsidiary undertakings Sale of goods and donated goods to The Jay Gee Trading Limited generate Jerry Green Dog Rescue, Broughton, United Kingdom Ordinary 100% 100% income for Brigg, North Lincolnshire, DN20 0BJ the benefit of Jerry Green Dog Rescue

Subsidiaries

The profit for the financial period of The Jay Gee Trading Limited was £59,124 (2022 - £15,726) and the aggregate amount of capital and reserves at the end of the period was £79,458 (2022 - £30,334).

19 Stock

Other stock Group
2023
£
2022
£
6,635
4,161		 Charity
2023
£
2022
£
-
-

Page 41

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

20 Debtors

Trade debtors
Due from group undertakings
Prepayments
Accrued income
VAT recoverable
Other debtors		 Group
2023
£
2022
£
-
1,696
-
-
82,667
79,909
143,780
186,965
15,548
12,352
20,426
8,360
262,421
289,282		 Charity
2023
£
2022
£
-
233
30,242
80,252
61,208
59,858
143,780
186,965
15,548
12,352
-
-
250,778
339,660		 Charity
2023
£
2022
£
-
233
30,242
80,252
61,208
59,858
143,780
186,965
15,548
12,352
-
-
250,778
339,660
339,660

21 Cash and cash equivalents

Cash on hand
Cash at bank		 Group
2023
£
2022
£
1,901
1,154
1,377,182
1,479,807
1,379,083
1,480,961		 Charity
2023
£
2022
£
1,401
854
1,357,180
1,445,084
1,358,581
1,445,938		 Charity
2023
£
2022
£
1,401
854
1,357,180
1,445,084
1,358,581
1,445,938
1,445,938

22 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 2023
Resources deferred in the period
Amounts released from previous periods
Deferred income at year end		 Group
2023
£
2022
£
34,035
25,304
25,970
31,846
15,391
5,259
40,234
56,401
541
4,704
116,171
123,514		 Charity
2023
£
2022
£
31,967
23,366
25,970
29,670
15,391
5,259
36,113
52,888
541
4,704
109,982
115,887
2023
£
2022
£
4,704
4,704
541
4,704
(4,704)
(4,704)
541
4,704		 Charity
2023
£
2022
£
31,967
23,366
25,970
29,670
15,391
5,259
36,113
52,888
541
4,704
109,982
115,887
2023
£
2022
£
4,704
4,704
541
4,704
(4,704)
(4,704)
541
4,704
115,887
2022
£
4,704
4,704
(4,704)
4,704

Deferred income is rental income received during this year but is in respect of next year.

Page 42

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

23 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
2023
£
2022
£
74,018
84,878
153,107
154,222
8,750
18,750
235,875
257,850		 Charity
2023
£
2022
£
31,579
33,057
71,754
46,595
-
-
103,333
79,652		 Charity
2023
£
2022
£
31,579
33,057
71,754
46,595
-
-
103,333
79,652
79,652

24 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 2023 were £4,921 (2022: £5,259), none of which were overdue. Total employer contributions paid in the year were £25,423 (2022 - £21,485).

25 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 £224,275 (2022: £297,000). None of these bequests have been included in the accounts.

Page 43

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

26 Funds

Group

Unrestricted funds
General
General fund
Trading subsidiary
Designated
Fixed assets
Other
Property revaluation reserve
Investment portfolio
revaluations
Total unrestricted funds
Restricted funds
Operating costs funds
Total funds		 Balance at
1 January
2023
£
5,262,220
30,333
5,292,553
2,778,898
2,186,859
42,802
2,229,661
10,301,112
-
10,301,112		 Incoming
resources
£
1,181,835
500,535
1,682,370
-
-
-
-
1,682,370
82,311
1,764,681		 Resources
expended
£
(1,872,255)
(451,411)
(2,323,666)
-
-
-
-
(2,323,666)
(71,908)
(2,395,574)		 Transfers
£
Other
recognised
gains/(losses)
£
10,735
2,123
-
-
10,735
2,123
(7,185)
-
-
-
-
106,860
-
106,860
3,550
108,983
(3,550)
-
-
108,983		 Balance at
31
December
2023
£
4,584,658
79,457
4,664,115
2,771,713
2,186,859
149,662
2,336,521
9,772,349
6,853
9,779,202

Page 44

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

Unrestricted funds
General
General fund
Trading subsidiary
Designated
Fixed assets
Other
Property revaluation reserve
Investment portfolio
revaluations
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
1,932,859
377,608
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
£
Other
recognised
gains/(losses)
£
49,960
(35,726)
-
-
49,960
(35,726)
(4,215)
-
-
254,000
-
(334,806)
-
(80,806)
45,745
(116,532)
(30,200)
-
(10,156)
-
(5,389)
-
(45,745)
-
-
(116,532)		 Balance at
31
December
2022
£
5,262,220
30,333
5,292,553
2,778,898
2,186,859
42,802
2,229,661
10,301,112
-
-
-
-
10,301,112

Page 45

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

Charity

Unrestricted funds
General
General fund
Designated
Fixed assets
Other
Property revaluation reserve
Investment portfolio
revaluations
Total unrestricted funds
Restricted funds
Operating costs funds
Total funds		 Balance at
1 January
2023
£
5,311,375
2,729,743
2,186,859
42,802
2,229,661
10,270,779
-
10,270,779		 Incoming
resources
£
1,191,835
-
-
-
-
1,191,835
82,311
1,274,146		 Resources
expended
£
(1,882,257)
-
-
-
-
(1,882,257)
(71,908)
(1,954,165)		 Transfers
£
Other
recognised
gains/(losses)
£
8,449
2,123
(4,899)
-
-
-
-
106,860
-
106,860
3,550
108,983
(3,550)
-
-
108,983		 Balance at
31
December
2023
£
4,631,525
2,724,844
2,186,859
149,662
2,336,521
9,692,890
6,853
9,699,743

Page 46

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

Unrestricted funds
General
General fund
Designated
Fixed assets
Other
Property revaluation reserve
Investment portfolio
revaluations
Total unrestricted funds
Restricted funds
North Yorkshire Centre
South Lincolnshire Centre
Operating costs funds
Total restricted funds
Total funds		 Balance at
1 January
2022
£
5,308,068
2,733,666
1,932,859
377,608
2,310,467
10,352,201
30,200
10,156
-
40,356
10,392,557		 Incoming
resources
£
1,691,873
-
-
-
-
1,691,873
-
-
48,038
48,038
1,739,911		 Resources
expended
£
(1,702,508)
-
-
-
-
(1,702,508)
-
-
(42,649)
(42,649)
(1,745,157)		 Transfers
£
Other
recognised
gains/(losses)
£
49,668
(35,726)
(3,923)
-
-
254,000
-
(334,806)
-
(80,806)
45,745
(116,532)
(30,200)
-
(10,156)
-
(5,389)
-
(45,745)
-
-
(116,532)		 Balance at
31
December
2022
£
5,311,375
2,729,743
2,186,859
42,802
2,229,661
10,270,779
-
-
-
-
10,270,779

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 47

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

27 Analysis of net assets between funds

Group

Group
Intangible fixed assets
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
Intangible fixed assets
Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets		 Unrestricted funds
Restricted
General
£
Designated
£
funds
£
-
14,273
-
-
2,757,440
-
5,275,521
-
-
1,841,286
-
6,853
(116,171)
-
-
7,000,636
2,771,713
6,853
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
£
-
14,273
-
-
2,710,571
-
5,275,522
-
-
1,802,506
-
6,853
(109,982)
-
-
6,968,046
2,724,844
6,853		 Total funds
at 31
December
2023
£
14,273
2,757,440
5,275,521
1,848,139
(116,171)
9,779,202
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
2023
£
14,273
2,710,571
5,275,522
1,809,359
(109,982)
9,699,743

Page 48

DocuSign Envelope ID: 291C8636-83CA-4FCD-B642-9A3AE621C965

Jerry Green Dog Rescue

Notes to the Financial Statements for the Year Ended 31 December 2023

Tangible fixed assets
Fixed asset investments
Current assets
Current liabilities
Total net assets		 Unrestricted funds
General
£
Designated
£
-
2,729,743
5,871,325
-
1,785,598
-
(115,887)
-
7,541,036
2,729,743		 Total funds
at 31
December
2022
£
2,729,743
5,871,325
1,785,598
(115,887)
10,270,779

28 Related party transactions

Group

There were no related party transactions in the year, not already disclosed below.

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 £50,010. At the balance sheet date the amount due from The Jay Gee Trading was £30,242 (2022 - £80,252).

Slater Services

(The son of J Chudley is the business owner)

East Yorkshire site landscaping and maintenance services provided for £1,920. At the balance sheet date the amount due to/from Slater Services was £Nil (2022 - £Nil).

Page 49