##
##
|Reference and Administrative|Reference and Administrative|Details||
|---|---|---|---|
|Trustees'
Report|||2 to 5|
|Statement
ofTrustees'|Responsibilities|||
|Independent
Auditor's|Report||7tog|
|Statement
of Financial|Activities||10|
|Balance Sheet||||
|Cash flow Statement|||12|
|Notes to the Accounts|||13to 19|
##
##
|Chairperson|Chairperson||L M Hall|||
|---|---|---|---|---|---|
|Trustees|||G E Salisbury|||
||||C Russell|||
||||L M Hall|||
||||C Hughson
(Resigned||1 January 2023)|
||||K Saywell|||
||||S Kray (appointed
J Paxton (appointed|12September 2022)
12September 2022)||
|Principal|Office||Whin
Hill|||
||||I ending
Lane|||
||||Newport|||
||||HU15 2QD|||
|Charity|Registration|Number|1159602|||
|Statutory|Auditor||Brown Butler|||
||||Leigh House|||
||||28-32 St Paul's Street|||
||||Leeds|||
||||LS1 2JT|||
|Bankers|||Lloyds Bank|||
||||Street Branch|||
||||PO Box1000|||
||||BX1 1LT|||
|Solicitors|||Gunner Cooke|||
||||10-12East Parade|||
||||Leeds|||
||||LS1 2BH|||
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|cial
Review|||
|---|---|---|
||2022f|2021
E|
|Overall
income
Includes legacies of:
Expenditure
Net (loss)/gain
on investments
Net movement
in funds
Funds carried forward|1,662,424
1,485,708
346,166
(73,755)
1,242,503
2,020,614|171,724
99,155
265,356
20,448
(73,184)
778,111|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
||||||(Unaudited)|
|---|---|---|---|---|---|
|||||2022|2021|
|||||Unrestricted|Unrestricted|
|||||funds|funds|
||||Note|6|6|
|Income:||||||
|Donations
and legacies
Charitable
activities
Investment
income||||1,521,548
132,654
8,222|119,653
48,253
3,818|
|Total income||||1,662,424|171,724|
|Expenditure:||||||
|Raising funds
Charitable
activities
Administration
and|governance|costs||(1,706)
(304,577)
(39,883)|(2,246)
(252,210)
(10,900)|
|Total expenditure||||(346,166)|(265,356)|
|Net income/(expenditure)||||1,316,258|(93,632)|
|Other recognised
gains and losses||||||
|Net (loss)/gain
on investments||||(73,755)|20,448|
|Net movement
in funds||||1,242,503|(73,184)|
|Total funds
brought|forward|||778,111|851,295|
|Total funds carried|forward|||2,020,614|778,111|
||||||||(Unaudited)|
|---|---|---|---|---|---|---|---|
||||||2022||2021|
|||||Note||||
|Fixed assets||||||||
|Tangible fixed assets
Investments||||9
10||895,614
3|627,615|
|||||||895,617|627,615|
|Current assets||||||||
|Debtors
Cash at bank and||in|hand|11|253,365
899,208||10,640
143,883|
||||||1,152,573||154,523|
|Creditors: Amounts|||falling due within|||||
|one year||||12|(27,576)||(4,027)|
|Net current assets|||||1,124,997||150,496|
|Net assets|||||2,020,614||778,111|
|Funds ofthe|Charity|||||||
|Unrestricted|funds|||13|2,020,614||778,111|
|Total funds|||||2,020,614||778,111|
||||(Unaudited)|
|---|---|---|---|
|||2022|2021|
|Cash flows from operating
activities||||
|Net income/(expenditure)
Adjustments
for:||1,316,258|(93,632)|
|Depreciation
oftangible assets
Dividends
received
(Increase)/decrease
in trade and other debtors
Increase/(decrease)
in trade and other creditors||2,700
(8,222)
(242,725)
23,549|(3,818)
44,416
(569)|
|Net cash used
in operating
activities||1,091,560|(53,603)|
|Cash flows from investing
activities||||
|Purchase ofinvestments
Proceeds from sale of investments
Dividends
received
Purchase
oftangible assets
Purchase
ofsubsidiary
undertaking||(34,274)
588,134
8,222
(898,314)
(3)|(607,167)
3,818|
|Net cash used
in investing
activities||(336,235)|(603,349)|
|Net increase/(decrease)
in cash and cash|equivalents|755,325|(656,952)|
|Cash and cash equivalents
at the beginning|ofyear|143,883|800,835|
|Cash and cash equivalents
at the end ofyear||899,208|143,883|
##
##
##
##
##
##
##
##
##
##
##
##
|ncome fro|m donations
and legacies|||
|---|---|---|---|
|||Unrestricted|Unrestricted|
|||funds|funds|
|||2022|2021|
|||6|8|
|Donations
Legacies
Gift aid|from individuals|31,304
1,485,708
4,536|13,090
99,155
7,408|
|||1,521,548|119,653|
##
||||||Unrestricted|Unrestricted|
|---|---|---|---|---|---|---|
||||||funds|funds|
||||||2022|2021|
|Adoption
Trading|fees
income;||||128,182|44,475|
|Insurance
commissions
received
Local fundraising
and street collection income|||||4,472|2,362
1,416|
||||||132,654|48,253|
|Investment||income|||||
||||||Unrestricted|Unrestricted|
||||||funds|funds|
||||||2022|2021|
||||||8||
|Dividends||received|||8,222|3,818|
|4|Investment
income
Dividends
received|
|---|---|
##
##
##
|||||||||Support|||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||Direct|costs|Total|Total|
||||||||costs|(note 6)|2022|2021|
||||||||6|5|||
|Raising funds|||||||||||
|Investment||management|||costs||1,706||1,706|2,246|
||||||||1,706||1,706|2,246|
|Charitable||activities|||||||||
|Educational|||sponsorship||and|fees|79,972||79,972|99,250|
|Veterinary||costs|||||149,334|3,487|152,821|130,873|
|Training|and||rehabilitation||||17,397|3,487|20,884|11,242|
|Boarding,||rehoming||and|fostering costs||29,979|20,921|50,900|10,845|
||||||||276,682|27,895|304,577|252,210|
|Administration|||and governance|||costs|4,602|35,281|39,883|10,900|
||||||||282,990|63,176|346,166|265,356|
##
##
|Support costs||||
|---|---|---|---|
||Administration|||
||and governance|Charitable||
||costs|activities|Total|
||6||5|
|Printing,
postage and stationery
Travel and subsistence||1,105
19,544|1,105
19,544|
|Telephone
Legalfees
Auditor's
remuneration|15,980|7,246|7,246
15,980|
|—audit ofthe financial statements|6,500||6,500|
|—accountancy
services|4,725||4,725|
|Computer expenses
Repairs and maintenance|1,453
3,436||1,453
3,436|
|Light and heat|485||485|
|Bank charges|2||2|
|Depreciation|2,700||2,700|
||35,281|27,895|63,176|
##
##
##
##
|Tangible
fixed assets||||
|---|---|---|---|
||Freehold|Plant and||
||property|machinery|Total|
||||F|
|Cost||||
|Additions|887,914|10,400|898,314|
|At 31 December 2022|887,914|10,400|898,314|
|Depreciation||||
|Charge for the year|2,440|260|2,700|
|At 31 December 2022|2,440|260|2,700|
|Net book value||||
|At 31 December 2022|885,474|10,140|895,614|
##
##
##
|Cost|
|---|
|Additions|
|At 31 December 2022|
|Carrying
amount|
|At 31 December 2022|
##
|Subsidiary|undertaking|Description
of
holding|Proportion
of holding|Principal|activity|
|---|---|---|---|---|---|
|Dachshund|Rescue At The Elms Limited|Ordinary
shares|100'IG|Boarding|ofanimals|
##
|Valuation||
|---|---|
|At 1 January 2022
Additions
Revaluation
Disposals|627,615
34,274
(73,755)
(588,134)|
|At 31 December 2022||
|Net book value||
|At 31 December 2022||
|At 31 December 2021|627,615|
##
##
##
|Debtors||||||
|---|---|---|---|---|---|
|||||2022|2021|
|Other debtors
Prepayments|and|accrued|income|12,606
240,757|3,250
7,390|
|||||253,365|10,640|
|Creditors: amounts||falling due within one year||||
|||||2022|2021|
||||||E|
|Trade creditors
Amounts
owed
Accruals|by|subsidiary|undertaking|17,112
1,464
9,000|1,627
2,400|
|||||27,576|4,027|
##
##
##
##
|Reference and Administrative|Reference and Administrative|Details||
|---|---|---|---|
|Trustees'
Report|||2 to 5|
|Statement
ofTrustees'|Responsibilities|||
|Independent
Auditor's|Report||7tog|
|Statement
of Financial|Activities||10|
|Balance Sheet||||
|Cash flow Statement|||12|
|Notes to the Accounts|||13to 19|
##
##
|Chairperson|Chairperson||L M Hall|||
|---|---|---|---|---|---|
|Trustees|||G E Salisbury|||
||||C Russell|||
||||L M Hall|||
||||C Hughson
(Resigned||1 January 2023)|
||||K Saywell|||
||||S Kray (appointed
J Paxton (appointed|12September 2022)
12September 2022)||
|Principal|Office||Whin
Hill|||
||||I ending
Lane|||
||||Newport|||
||||HU15 2QD|||
|Charity|Registration|Number|1159602|||
|Statutory|Auditor||Brown Butler|||
||||Leigh House|||
||||28-32 St Paul's Street|||
||||Leeds|||
||||LS1 2JT|||
|Bankers|||Lloyds Bank|||
||||Street Branch|||
||||PO Box1000|||
||||BX1 1LT|||
|Solicitors|||Gunner Cooke|||
||||10-12East Parade|||
||||Leeds|||
||||LS1 2BH|||
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
|cial
Review|||
|---|---|---|
||2022f|2021
E|
|Overall
income
Includes legacies of:
Expenditure
Net (loss)/gain
on investments
Net movement
in funds
Funds carried forward|1,662,424
1,485,708
346,166
(73,755)
1,242,503
2,020,614|171,724
99,155
265,356
20,448
(73,184)
778,111|
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
##
||||||(Unaudited)|
|---|---|---|---|---|---|
|||||2022|2021|
|||||Unrestricted|Unrestricted|
|||||funds|funds|
||||Note|6|6|
|Income:||||||
|Donations
and legacies
Charitable
activities
Investment
income||||1,521,548
132,654
8,222|119,653
48,253
3,818|
|Total income||||1,662,424|171,724|
|Expenditure:||||||
|Raising funds
Charitable
activities
Administration
and|governance|costs||(1,706)
(304,577)
(39,883)|(2,246)
(252,210)
(10,900)|
|Total expenditure||||(346,166)|(265,356)|
|Net income/(expenditure)||||1,316,258|(93,632)|
|Other recognised
gains and losses||||||
|Net (loss)/gain
on investments||||(73,755)|20,448|
|Net movement
in funds||||1,242,503|(73,184)|
|Total funds
brought|forward|||778,111|851,295|
|Total funds carried|forward|||2,020,614|778,111|
||||||||(Unaudited)|
|---|---|---|---|---|---|---|---|
||||||2022||2021|
|||||Note||||
|Fixed assets||||||||
|Tangible fixed assets
Investments||||9
10||895,614
3|627,615|
|||||||895,617|627,615|
|Current assets||||||||
|Debtors
Cash at bank and||in|hand|11|253,365
899,208||10,640
143,883|
||||||1,152,573||154,523|
|Creditors: Amounts|||falling due within|||||
|one year||||12|(27,576)||(4,027)|
|Net current assets|||||1,124,997||150,496|
|Net assets|||||2,020,614||778,111|
|Funds ofthe|Charity|||||||
|Unrestricted|funds|||13|2,020,614||778,111|
|Total funds|||||2,020,614||778,111|
||||(Unaudited)|
|---|---|---|---|
|||2022|2021|
|Cash flows from operating
activities||||
|Net income/(expenditure)
Adjustments
for:||1,316,258|(93,632)|
|Depreciation
oftangible assets
Dividends
received
(Increase)/decrease
in trade and other debtors
Increase/(decrease)
in trade and other creditors||2,700
(8,222)
(242,725)
23,549|(3,818)
44,416
(569)|
|Net cash used
in operating
activities||1,091,560|(53,603)|
|Cash flows from investing
activities||||
|Purchase ofinvestments
Proceeds from sale of investments
Dividends
received
Purchase
oftangible assets
Purchase
ofsubsidiary
undertaking||(34,274)
588,134
8,222
(898,314)
(3)|(607,167)
3,818|
|Net cash used
in investing
activities||(336,235)|(603,349)|
|Net increase/(decrease)
in cash and cash|equivalents|755,325|(656,952)|
|Cash and cash equivalents
at the beginning|ofyear|143,883|800,835|
|Cash and cash equivalents
at the end ofyear||899,208|143,883|
##
##
##
##
##
##
##
##
##
##
##
##
|ncome fro|m donations
and legacies|||
|---|---|---|---|
|||Unrestricted|Unrestricted|
|||funds|funds|
|||2022|2021|
|||6|8|
|Donations
Legacies
Gift aid|from individuals|31,304
1,485,708
4,536|13,090
99,155
7,408|
|||1,521,548|119,653|
##
||||||Unrestricted|Unrestricted|
|---|---|---|---|---|---|---|
||||||funds|funds|
||||||2022|2021|
|Adoption
Trading|fees
income;||||128,182|44,475|
|Insurance
commissions
received
Local fundraising
and street collection income|||||4,472|2,362
1,416|
||||||132,654|48,253|
|Investment||income|||||
||||||Unrestricted|Unrestricted|
||||||funds|funds|
||||||2022|2021|
||||||8||
|Dividends||received|||8,222|3,818|
|4|Investment
income
Dividends
received|
|---|---|
##
##
##
|||||||||Support|||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||Direct|costs|Total|Total|
||||||||costs|(note 6)|2022|2021|
||||||||6|5|||
|Raising funds|||||||||||
|Investment||management|||costs||1,706||1,706|2,246|
||||||||1,706||1,706|2,246|
|Charitable||activities|||||||||
|Educational|||sponsorship||and|fees|79,972||79,972|99,250|
|Veterinary||costs|||||149,334|3,487|152,821|130,873|
|Training|and||rehabilitation||||17,397|3,487|20,884|11,242|
|Boarding,||rehoming||and|fostering costs||29,979|20,921|50,900|10,845|
||||||||276,682|27,895|304,577|252,210|
|Administration|||and governance|||costs|4,602|35,281|39,883|10,900|
||||||||282,990|63,176|346,166|265,356|
##
##
|Support costs||||
|---|---|---|---|
||Administration|||
||and governance|Charitable||
||costs|activities|Total|
||6||5|
|Printing,
postage and stationery
Travel and subsistence||1,105
19,544|1,105
19,544|
|Telephone
Legalfees
Auditor's
remuneration|15,980|7,246|7,246
15,980|
|—audit ofthe financial statements|6,500||6,500|
|—accountancy
services|4,725||4,725|
|Computer expenses
Repairs and maintenance|1,453
3,436||1,453
3,436|
|Light and heat|485||485|
|Bank charges|2||2|
|Depreciation|2,700||2,700|
||35,281|27,895|63,176|
##
##
##
##
|Tangible
fixed assets||||
|---|---|---|---|
||Freehold|Plant and||
||property|machinery|Total|
||||F|
|Cost||||
|Additions|887,914|10,400|898,314|
|At 31 December 2022|887,914|10,400|898,314|
|Depreciation||||
|Charge for the year|2,440|260|2,700|
|At 31 December 2022|2,440|260|2,700|
|Net book value||||
|At 31 December 2022|885,474|10,140|895,614|
##
##
##
|Cost|
|---|
|Additions|
|At 31 December 2022|
|Carrying
amount|
|At 31 December 2022|
##
|Subsidiary|undertaking|Description
of
holding|Proportion
of holding|Principal|activity|
|---|---|---|---|---|---|
|Dachshund|Rescue At The Elms Limited|Ordinary
shares|100'IG|Boarding|ofanimals|
##
|Valuation||
|---|---|
|At 1 January 2022
Additions
Revaluation
Disposals|627,615
34,274
(73,755)
(588,134)|
|At 31 December 2022||
|Net book value||
|At 31 December 2022||
|At 31 December 2021|627,615|
##
##
##
|Debtors||||||
|---|---|---|---|---|---|
|||||2022|2021|
|Other debtors
Prepayments|and|accrued|income|12,606
240,757|3,250
7,390|
|||||253,365|10,640|
|Creditors: amounts||falling due within one year||||
|||||2022|2021|
||||||E|
|Trade creditors
Amounts
owed
Accruals|by|subsidiary|undertaking|17,112
1,464
9,000|1,627
2,400|
|||||27,576|4,027|
##
##
##
##
##
|Accounting
and internal
control|Accounting
and internal
control|systems|||
|---|---|---|---|---|
|During
the course of our audit||for the period
no significant
deficiencies
in|your accounting|and|
|internal
controls systems were||identified
other than the matter noted below.|We shall be pleased||
|to receive your response
in due||course.|||
|Accounting
or|||||
|control
weakness
identified|Potential|implications
and recommendations|Management
response||
||The ability|for one person to make payments
from the|||
|Bank
payments
are
able
to
be|bank with
could lead|little or no oversight
from the other trustees
to a misappropriation
ofthe charity's
funds.|||
|made
with
single
authorisation.|Due to the size of the charity
dual authorisation
may
not be practical but a review by an independent
trustee||||
||ofthe bank statements
eriodicall
is recommended.||||
##
##
##
##
##
##
##
##
##
##
##
|Dachshund
Rescue CIO
V/E 31December 2022|Dachshund
Rescue CIO
V/E 31December 2022|Dachshund
Rescue CIO
V/E 31December 2022|||Appendix I|
|---|---|---|---|---|---|
|Protlt reconcgiatlon||||||
|Progt per||management
accounts|||190,577|
|DR||Freehold property|894,746|||
|CR||P&1-The Elms||894,746|894,746|
|Cap tollsotion ofproperty purrhoss||||||
|DR||P&L ~ Computer
costs|739|||
|CR||FA-Computereouipment||739|739|
|Computer||consumab les removed from fixed assam||||
|DR||Share capital|300|||
|CR||PE L- Interest receivable||300|300|
|Bank|rntarest recsrvabls
mispostsd|||||
|DR||PlkL-Adoptlonleerncome|200|||
|CR||Otherdebtors||200|200|
|rlelease ofodoption fee debtor||||||
|~8||P&L-Vetiees|193|||
|CR||Prepayments||193|193|
|Mrsposted||Ver/sea||||
|DR||P&L ~ Investments|67,239|||
|CR||Investments||14,574||
|CR||Investment
cash||52,664|67,239|
|Adjustment||to invssiments
income and expenses||||
|DR||Investment
in subsidiary||||
|CR||Intercompany-
The Elms||||
|Recognition||ofshares In The Elms limr red||||
|DR||PILL-Accountancy|6,100|||
|CR||Accruals||6,100|6,100|
|Audg|&accountancy
accrual adjustment|||||
|DR||P&L - De prem stion|260|||
|CR||FA ~ PikM Depreciation||260|260|
|Dapraoot&n ofplantS
mochmsry||||||
|DR||Freehold property|3,797|||
|CR||PE L - Legal fees||3,797|3,797|
|Coprtolrsa tron ofproperly
lapel fess||||||
|D~||PILL- Grit std irrcome|7,391|||
|CR||Other debtors||7,391|7,391|
|neve|oiof2021 gift aid provismn|||||
|DR||PILL- Adoption fees|660|||
|CR||Deferred income||500||
|CR||Pledges receivable||985||
|DR||gad debts provision|825||660|
|rrods|debtor adiustments|||||
|~8||Inter company
-The Elms|63|||
|DR||P&L-VATdigerences|2,579|||
|CR||VAT Debtor||2,414||
|CR||Freehold property||229|2,579|
|IIATDebtcr||adiristment||||
|DR||PlkL- Depreostion||||
|CR||Freehold property
dep'n||2,440|2,440|
|F eehoid p||oparty depreciatron||||
|0~||Other debtors|4,533|||
|CR||Pg L-Ggt aid mcome||4,533|4,533|
|Gift aid receivobla||||||
|DR||Prepsyments|1,225|||
|CR||P&L-Insurance||1,225|1,225|
|Insvrance prepayment||||||
|DR||Accrued income|235,0DD|||
|CR||P&L - Legacy mcome||235,DDO|235,000|
|Accruedncnms-Legacies||||||
|~R||p&L account h/Rvd|125|||
|CR||PlkL - Donations||125|125|
|Opening balance adjustment||||||
|Progt|per accounts||||1,242,503|