REGISTERED CHARITY NUMBER: 1161859
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2023
for
NATIONAL SEARCH AND RESCUE DOG ASSOCIATION
MMP Accounting Solutions Ltd
Unit 34 Basepoint
Shearway Business Park
Folkestone
Kent
CT19 4RH
NATIONAL SEARCH AND RESCUE DOG
ASSOCIATION
Contents of the Financial Statements for the Year Ended 31 March 2023
|
Page |
Page |
Page |
Report of the Trustees |
1 |
to |
2 |
Independent Examiner's Report |
|
3 |
|
Statement of Financial Activities |
|
4 |
|
Balance Sheet |
|
5 |
|
Notes to the Financial Statements |
6 |
to |
11 |
Detailed Statement of Financial Activities |
|
12 |
|
NATIONAL SEARCH AND RESCUE DOG
ASSOCIATION
Report of the Trustees for the Year Ended 31 March 2023
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006, present
theirreportwiththefinancialstatementsofthecharityfortheyearended31March2023.The trustees
haveadoptedtheprovisionsofAccountingandReportingbyCharities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Thepreservationandprotectionofpublichealthofpersonsendangeredbyaccidentsornatural hazards
bypromotingonaNationallevelthecharitableworkoftheSearchandRescueDogOrganisationsof the
UnitedKingdom,IsleofManandIrelandandtopromotethedevelopmentofSearchDogstolocate lost
andortrappedpeopleandtosupporthandlerstoachieveagreaterunderstandingoftrainingof Search
Dogs.
Public benefit
NSARDAsatisfiestheobligationforpublicbenefitbyactingasanumbrellabodyforthetraining and
developmentofvolunteersearchandrescuedogsandhandlers.Thedogsandhandlers(plusthe essential
supportofothervolunteerteammembers)operateinteamsacrosstheUKasmemberofindividual and
separate,memberassociations.Theindividualmemberteamsthenusetheirskills,experience and
knowledgeforthesearchandrescueofvulnerablemissingpeople.Thepublicbenefitisasan umbrella
body for the saving of life and the prevention of injury and distress.
Grantmaking
NSARDA has no policies on grant making.
Volunteers
NSARDAandthememberassociationsaremanagedandoperatedsolelybyvolunteerswhogive their
time, efforts and primarily self-fund their activities in search and rescue.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
NSARDAhasraisedfundsduringtheyear,ofwhich£nil(2022:£nil)wasdistributedto member
associationstofurtherthedevelopmentandtrainingofsearchandrescuedogs,handlersandother team
members.NSARDAhasalsoendeavoredtoactasaknowledgesharingorganisationtoshare new,
developing and best practice.
FINANCIAL REVIEW
Principal funding sources
Most of the funds have been generated by the paid fundraiser.
Reserves policy
NSARDAdoesnothaveaformalpolicyonreserves,howeverithasaninformalofholdingaminimum of
twoyearsrunningcosts.Areservespolicywillbeapartofdevelopingtheorganisation'sfinancial policies.
Attheyear-end,thecharityhadtotalfundsof£57,933(2022:£56,390)tocarryforward;this consisted
of restricted funds of £nil (2022: £nil) and unrestricted funds of £57,933 (2022: £56,390).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is a Charitable Incorporated Organisation (CIO) governed according to its constitution.
Recruitment and appointment of new trustees
Trustees are elected by member associations.
Wider network
NSARDA is solely an umbrella organisation of member search and rescue dog associations across the UK.
Duringtheperiodswheretherewerelessthanthethreerequiredtrustees,thosetrusteesinpost covered
for the unfilled positions.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
1161859 (England and Wales)
Page 1
NATIONAL SEARCH AND RESCUE DOG
ASSOCIATION
Report of the Trustees
for the Year Ended 31 March 2023
Registered Charity number
1161859
Registered office
Maple Barn
Canterbury Road
Molash
Canterbury
Kent
CT4 8HF
Trustees
Mr S Kenny
Mr P Durham
Mr J Rudman (appointed 22.5.22)
Independent Examiner
MMP Accounting Solutions Ltd
Unit 34 Basepoint
Shearway Business Park
Folkestone
Kent
CT19 4RH
Approvedbyorderoftheboardoftrusteeson.............................................andsignedonits behalf
by:
........................................................
Mr P Durham - Trustee
Page 2
Independent Examiner's Report to the Trustees of National Search and Rescue Dog Association
Independent examiner's report to the trustees of National Search and Rescue Dog Association ('the Company')
IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
31 March 2023.
Responsibilities and basis of report
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsibleforthepreparationoftheaccountsinaccordancewiththerequirementsoftheCompanies Act
2006 ('the 2006 Act').
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16 of
the2006Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationof your
charity'saccountsascarriedoutunderSection145oftheCharitiesAct2011('the2011Act').In carrying
outmyexaminationIhavefollowedtheDirectionsgivenbytheCharityCommissionunderSection 145(5)
(b) of the 2011 Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentionin connection
with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
Nick May FCCA
MMP Accounting Solutions Ltd
Unit 34 Basepoint
Shearway Business Park
Folkestone
Kent
CT19 4RH
Date: .............................................
Page 3
NATIONAL SEARCH AND RESCUE DOG
ASSOCIATION
Statement of Financial Activities
for the Year Ended 31 March 2023
Unrestricted
Restricted
fund
fund
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
21,921
-
Other trading activities
2
1,748
-
Investment income
3
-
-
Total
23,669
-
EXPENDITURE ON
Raising funds
4
21,076
-
Other
1,050
-
Total
22,126
-
NET INCOME
1,543
-
RECONCILIATION OF FUNDS
Total funds brought forward
56,390
-
TOTAL FUNDS CARRIED FORWARD
57,933
- |
31.3.23
31.3.22
Total
Total
funds
funds
£
£
21,921
23,697
1,748
2,337
-
3
23,669
26,037
21,076
10,846
1,050
2,619
22,126
13,465
1,543
12,572
56,390
43,818
57,933
56,390 |
31.3.23
31.3.22
Total
Total
funds
funds
£
£
21,921
23,697
1,748
2,337
-
3
23,669
26,037
21,076
10,846
1,050
2,619
22,126
13,465
1,543
12,572
56,390
43,818
57,933
56,390 |
|
|
26,037 |
|
|
10,846
2,619 |
|
|
13,465 |
|
|
12,572
43,818 |
|
|
56,390 |
The notes form part of these financial statements
Page 4
NATIONAL SEARCH AND RESCUE DOG
ASSOCIATION
Balance Sheet
31 March 2023
Unrestricted
Restricted
fund
fund
Notes
£
£
FIXED ASSETS
Tangible assets
9
12,680
-
CURRENT ASSETS
Stocks
10
5,838
-
Debtors
11
-
-
Cash at bank
12
40,465
-
46,303
-
CREDITORS
Amounts falling due within one year
13
(1,050)
-
NET CURRENT ASSETS
45,253
-
TOTAL ASSETS LESS CURRENT
LIABILITIES
57,933
-
NET ASSETS
57,933
-
FUNDS
14
Unrestricted funds
TOTAL FUNDS |
31.3.23
Total
funds
£
12,680
5,838
-
40,465
46,303
(1,050)
45,253
57,933
57,933
57,933
57,933 |
31.3.22
Total
funds
£
487
6,418
570
49,904
56,892
(989)
55,903
56,390
56,390
56,390
56,390 |
|
|
|
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct 2006
for the year ended 31 March 2023.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe year
ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable
companies subject to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
............................................. and were signed on its behalf by:
.............................................
Mr P Durham - Trustee
The notes form part of these financial statements
Page 5
NATIONAL SEARCH AND RESCUE DOG
ASSOCIATION
Notes to the Financial Statements for the Year Ended 31 March 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland (FRS
102)(effective1January2019)',FinancialReportingStandard102'TheFinancial Reporting
StandardapplicableintheUKandRepublicofIreland'andtheCompaniesAct2006.The financial
statements have been prepared under the historical cost convention.
Income
AllincomingresourcesareincludedintheStatementofFinancialActivitiesoncethe Charity
charityhasentitlementtothefundsafteranyperformanceconditionshavebeenmet,itis probable
thattheincomewillbereceivedandtheamountcanbemeasuredreliably.Thefollowing specific
policies are applied to particular categories of income:
Investment income is recognised when receivable.
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be recovered, and is reported as part of the expenditure to which it relates.
Costsofraisingfundscomprisecostsincurredspecificallyforthepurposeofgeneratingfunds, such
as advertising and marketing; purchases; donations, and conferences.
Charitableexpenditurecomprisesthosecostsincurredbythecharityinthedeliveryofits activities
andservicesforitsbeneficiaries.Itincludesbothcostsallocateddirectlytosuchactivities and
those costs of an indirect nature necessary to support them.
Supportcostsarethosethatassisttheworkofthecharitybutdonotdirectlyrepresent charitable
activitiesandincludeofficecostsandgovernancecosts.Wheresupportcostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtocostofraisingfundsand expenditure
on charitable activities on a basis consistent with use of resources.
Raising funds
Raising donations and legacies |
2023 |
2022 |
|
£ |
£ |
|
|
|
Fundraiser expenses |
6,271 |
2,279 |
Commission |
581 |
1,732 |
Advertising and marketing |
2,758 |
1,485 |
Support costs |
6,222 |
70 |
|
|
|
|
15,832 |
5,566 |
|
|
|
|
|
|
Other trading activities |
2023 |
2022 |
|
£ |
£ |
|
|
|
Opening stock |
6,418 |
815 |
Purchases |
- |
18,775 |
Donations |
1,919 |
- |
Training and conferences |
425 |
1,511 |
Support costs |
2,320 |
597 |
Closing stock |
(5,837) |
(6,418) |
|
|
|
|
5,245 |
5,280 |
|
|
|
|
|
|
Aggregate amounts |
21,077 |
10,846 |
|
|
|
continued...
Page 6
NATIONAL SEARCH AND RESCUE DOG
ASSOCIATION
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
1. ACCOUNTING POLICIES - continued
Tangible fixed assets
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.
Plant and machinery- 25% on cost
Stocks
Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowance for
obsolete and slow
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
2. OTHER TRADING ACTIVITIES
Shop income
3.
INVESTMENT INCOME |
31.3.23
31.3.22
£
£
1,748
2,337 |
31.3.23
31.3.22
£
£
1,748
2,337 |
|
31.3.23 |
31.3.22 |
|
£ |
£ |
|
0 |
3 |
|
|
|
Investment income amounted to £0 (2022 £3) which was fully attributable to unrestricted funds.
4. RAISING FUNDS
Raising donations and legacies
Fundraiser expenses
Commission
Advertising and marketing
Support costs
Support costs |
31.3.23
£
6,271
581
2,758
447
5,775
15,832 |
31.3.22
£
2,279
1,732
1,485
70
- |
|
|
5,566 |
continued...
Page 7
NATIONAL SEARCH AND RESCUE DOG
ASSOCIATION
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
5. SUPPORT COSTS
Raising donations and legacies
Other resources expended
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Independent examiner's remuneration |
Governance
Other
costs
Totals
£
£
£
4,479
1,296
5,775
-
1,050
1,050
4,479
2,346
6,825
31.3.23
31.3.22
£
£
4,478
312
1,050
990 |
Totals
£
5,775
1,050 |
|
|
6,825 |
6. NET INCOME/(EXPENDITURE)
7. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2023nor for
the year ended 31 March 2022.
Trustees' expenses
Trustees'expensespaidfortheperiodended31March2023were£2,727(2022: £1,183).
Expenses were paid to two (2022: three) trustees during the year to reimburse expenses.
8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
23,697
-
Other trading activities
2,337
-
Investment income
3
-
Total
26,037
-
EXPENDITURE ON
Raising funds
10,846
-
Other
2,619
-
Total
13,465
-
NET INCOME
12,572
-
RECONCILIATION OF FUNDS
Total funds brought forward
43,818
-
TOTAL FUNDS CARRIED FORWARD
56,390
- |
Total
funds
£
23,697
2,337
3 |
|
26,037 |
|
10,846
2,619 |
|
13,465 |
|
12,572
43,818 |
|
56,390 |
continued...
Page 8
NATIONAL SEARCH AND RESCUE DOG
ASSOCIATION
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
9.
TANGIBLE FIXED ASSETS
9. |
TANGIBLE FIXED ASSETS |
|
|
|
|
|
Plant and |
|
|
|
machinery |
|
|
|
£ |
|
COST |
|
|
|
At 1 April 2022 |
|
4,947 |
|
Additions |
|
16,671 |
|
At 31 March 2023 |
|
21,618 |
|
DEPRECIATION |
|
|
|
At 1 April 2022 |
|
4,460 |
|
Charge for year |
|
4,478 |
|
At 31 March 2023 |
|
8,938 |
|
NET BOOK VALUE |
|
|
|
At 31 March 2023 |
|
12,680 |
|
At 31 March 2022 |
|
487 |
10. |
STOCKS |
|
|
|
|
31.3.23 |
31.3.22 |
|
|
£ |
£ |
|
Stocks |
5,838 |
6,418 |
11. |
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
31.3.23 |
31.3.22 |
|
|
£ |
£ |
|
Trade debtors |
- |
570 |
12. CASH AT BANK
Cashatbankandcashinhandincludescashandshorttermhighlyliquidinvestmentswitha short
maturityofthreemonthsorlessfromthedateofacquisitionoropeningofthedepositor similar
account.
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accrued expenses
14.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS |
31.3.23
£
1,050
Net
movement
At 1.4.22
in funds
£
£
56,390
1,543
56,390
1,543 |
31.3.22
£
989
At
31.3.23
£
57,933 |
|
|
57,933 |
continued...
Page 9
NATIONAL SEARCH AND RESCUE DOG
ASSOCIATION
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
14. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
23,669 |
(22,126) |
1,543 |
TOTAL FUNDS |
23,669 |
(22,126) |
1,543 |
Comparatives for movement in funds |
|
|
|
|
|
Net |
|
|
|
movement |
At |
|
At 1.4.21 |
in funds |
31.3.22 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
43,818 |
12,572 |
56,390 |
TOTAL FUNDS |
43,818 |
12,572 |
56,390 |
Comparative net movement in funds, included in the above are as follows: |
|
|
|
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
26,037 |
(13,465) |
12,572 |
TOTAL FUNDS |
26,037 |
(13,465) |
12,572 |
A current year 12 months and prior year 12 months combined position is as follows: |
|
|
|
|
|
Net |
|
|
|
movement |
At |
|
At 1.4.21 |
in funds |
31.3.23 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
43,818 |
14,115 |
57,933 |
TOTAL FUNDS |
43,818 |
14,115 |
57,933 |
continued...
Page 10
NATIONAL SEARCH AND RESCUE DOG
ASSOCIATION
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
14. MOVEMENT IN FUNDS - continued
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
49,706
(35,591)
14,115
49,706
(35,591)
14,115 |
|
|
15. RELATED PARTY DISCLOSURES
Duringtheyear,commissionswerepaidtoMrPDurham,atrustee,amountingto£335 (2022:
£1732).
16. LIABILITIES AND PROVISIONS
LiabilitiesarerecognisedwhenthereisanobligationattheBalancesheetdateasaresultofa past
event,itisprobablethatatransferofeconomicbenefitwillberequiredinsettlement,and the
amountofthesettlementcanbeestimatedreliably.Liabilitiesarerecognisedattheamount that
thecharityanticipatesitwillpaytosettlethedebtortheamountithasreceivedas advanced
payments for the goods or services it must provide.
17. KEY JUDGEMENTS AND ESTIMATES
Nosignificantjudgmentsorkeyestimateshavebeenmadebymanagementinpreparing these
financial statements.
Page 11
NATIONAL SEARCH AND RESCUE DOG
ASSOCIATION
Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
|
31.3.23 |
31.3.22 |
|
£ |
£ |
INCOME AND ENDOWMENTS |
|
|
Donations and legacies |
|
|
Donations and legacies |
21,921 |
23,697 |
Other trading activities |
|
|
Shop income |
1,748 |
2,337 |
Investment income |
|
|
Deposit account interest |
- |
3 |
Total incoming resources |
23,669 |
26,037 |
EXPENDITURE |
|
|
Raising donations and legacies |
|
|
Fundraiser expenses |
6,271 |
2,279 |
Commission |
581 |
1,732 |
Advertising and marketing |
2,758 |
1,485 |
Support costs |
447 |
70 |
|
10,057 |
5,566 |
Other trading activities |
|
|
Opening stock |
6,418 |
815 |
Purchases |
- |
8,775 |
Donations |
1,919 |
- |
Training and conferences |
425 |
1,511 |
Support costs |
2,320 |
597 |
Closing stock |
(5,838) |
(6,418) |
|
5,244 |
5,280 |
Support costs |
|
|
Other |
|
|
Plant and machinery |
4,479 |
312 |
Governance costs |
|
|
Accountancy fees |
1,050 |
990 |
Support costs |
1,296 |
1,317 |
|
2,346 |
2,307 |
Total resources expended |
22,126 |
13,465 |
Net income |
1,543 |
12,572 |
This page does not form part of the statutory financial statements
Page 12