```
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
```