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2021-12-31-accounts

MISSION RABIES LIMITED (A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Company Number: 08945645 Charity Number: 1162293

MISSION RABIES LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Page
Trustees' Report 1 to 4
Legal and Administrative Information 5
Independent Auditors' Report 6 to 8
Statement of Financial Activities 9
Balance Sheet 10
Statement of Cash Flows 11
Notes to the Financial Statements 12 to 20

MISSION RABIES LIMITED

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees (who are also directors of the charity for the purposes of the Companies Act) present their annual report together with the financial statements of Mission Rabies Limited (the charity) for the year ended 31 December 2021.

Legal and administrative information set out on page 5 forms part of this report. The trustees confirm that the annual report and financial statements of the charity comply with current statutory requirements, the requirements of the charity’s governing document and the provisions of the Statement of Recommended Practice (SORP) FRS 102 “Accounting and Reporting by Charities”.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Mission Rabies Limited is a company limited by guarantee, as defined by the Companies Act 2006, and was incorporated on 18 March 2014. It was registered as a charity on 18 June 2015. Its governing document is its memorandum and articles of association, which established the objects and powers of the charity.

The charitable company did not start to carry out any activities until 1 July 2015 when a number of unrestricted and restricted funds were donated to Mission Rabies Limited from Worldwide Veterinary Service (company number 04773693, charity number 1100485).

Trustees

The trustees who served during the year and up to the date of this report were as follows:

C M Baldwin I Battersby P G Daubeny R Foster

Recruitment and appointment of new trustees

The trustees are all members of the management committee. The committee shall have power at any time to appoint any person to be a committee member, either to fill a casual vacancy or as an addition to the existing members.

The trustees have regards to Charity Commission guidance to ensure they meet their objectives on public benefit and ensure that all trustees have a full understanding of their statutory responsibilities and how such can be best discharged. New trustees are appointed as per section 105 of the charity’s Articles of Association.

Organisational structure

The charity is administered by the trustees. The trustees meet regularly during the year and receive reports on the state and developments of the affairs of the charity. Committees and working groups are formed to support the trustees when appropriate, on a temporary basis. The day-to-day running of the charity is devolved to the Chief Executive and Managing Director, supported by the remaining members of the ‘Core Team’. Pay of key personnel is reviewed annually by the trustees and benchmarked to industry standard in the animal welfare charity sector.

Volunteers are members of the public who are directly assisting with the practical work of the charity and are unremunerated, participating and assisting of their own free will and at their own risk.

Risk management

The trustees are responsible for identifying and reviewing the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable safeguards against fraud and error. The trustees consider this on an annual basis.

1

MISSION RABIES LIMITED

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

OBJECTIVES AND ACTIVITIES

The charity's objects are the preservation and protection of human health for the public benefit and in particular but not exclusively by:

a) participating in the global elimination of rabies;

b) assisting with education projects around the world relating to rabies, its prevention, treatment and elimination;

c) assisting with the implementation and operation of rabies vaccination programmes; d) providing a global resource and support structure to charities and organisations that are involved with the elimination of rabies;

e) developing and implementing canine rabies surveillance programmes to assess the prevalence of rabies in endemic areas.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Mission Rabies has the focused objective of eliminating canine rabies in global hotspots. A child dies from rabies approx. every 9 minutes and the charity has focused its work on eliminating human rabies deaths in endemic areas. We do this through vaccinating dogs, the reservoir host of the disease, and eliminating it by establishing a herd immunity in affected areas. Since 2013, we have now vaccinated over 1.5m dogs in project sites and seen marked decline in human rabies incidence in areas we have targeted.

We currently have projects in 13 countries internationally and the cornerstone areas of approach are through mass dog vaccination, rabies risk reduction community education and canine rabies surveillance. We work with partner organisations based in each country of operation and liaise closely with government and other stakeholders to build local capacity to provide a sustainable solution to the problem of canine transmitted rabies.

In 2021 we managed to vaccinate over 200,000 dogs, educate over 920,000 children, and empower more than 22,000 teachers and 220,000 community members against rabies to prevent deadly outbreaks.

Around the world, we worked with governments, volunteers, and other charities to eliminate the disease at its source. In India, where we have worked since we launched in 2013, effective rabies control has been implemented across Goa, and this year the state has been declared the country’s first Rabies Controlled Area. Whilst in Malawi, despite schools being closed periodically, our education teams delivered prevention lessons to over 100,000 more primary school students than in 2020.

From the entire team and the communities in which we work, thank you for helping improve the lives of people and dogs alike, and getting us one step closer to our shared goal: Zero human rabies deaths by 2030.

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TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

MISSION RABIES LIMITED

FINANCIAL REVIEW

Reserves policy

During the period, the charity raised £1,240,363 (2020: £1,304,280) through donations, grants and investment income and spent £1,268,794 (2020: 1,352,373). Mission Rabies aims for the following period include raising the charity’s income through additional revenue schemes, such as increased volunteer fundraising objectives, and increasing the number and scope of the programmes supported by them, as well as developing new programme initiatives.

The trustees believe that a reserve fund should be slowly built up to enable them to deal with any particular problems that may arise on overseas projects. They also consider it important that an adequate reserve is maintained to allow them to respond to more acute animal welfare crises in the future. They have recommended that the unrestricted reserve fund is maintained at £200,000. At the year end unrestricted free reserves were £155,430 (2020: £132,987). Restricted reserves at the year end in aggregate were £139,652 (2020: £190,526).

All fundraising activities are managed by Mission Rabies’ staff. We do not engage third parties to raise funds on our behalf. We are mindful that no fundraising should be unreasonably persistent or apply undue pressure on anyone or intrude on anyone’s privacy. We do not share our supporters’ data with anyone else and we follow all relevant data protection guidelines and laws. We are registered with the Fundraising Regulator and follow their Code of Fundraising Practice. The majority of the charity’s funding is raised through grant applications.

COVID19

In common with all charitable organisations, our activities have been significantly impacted by the restrictions placed on us as a result of the Coronavirus pandemic. Although travel restrictions meant that direct support from our amazing veterinary teams were harder to provider, our global supply network continued to operate throughout the coronavirus pandemic. As government restrictions have eased we have recommenced our direct support ensuring that guidelines are strictly adhered to. All activities are continuously risk assessed to ensure compliance with government regulations as these are updated.

The Trustees are very mindful of the potential impact on finances from the Coronavirus pandemic and therefore the need to ensure careful monitoring of income and expenditure to ensure Mission Rabies can continue to meet all its obligations as a ‘going concern’ under charity law. Where possible non-essential expenditure has been reduced and government support has been accessed through the Coronavirus Job Retention Scheme. Mission Rabies has a strong unrestricted reserves position and has committed funding to cover all committed expenditure at the date of signing the balance sheet. Spending plans for 2022 will continue to be monitored and updated through management reports to the Trustees and the level of reserve and policy will be kept under continuous review.

3

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MISSION RABIES LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2021

Status The organisation is a company limited by guarantee, incorporated on 18 March 2014 in England and Wales and registered as a charity on 18 June 2015. Company Number 08945645 Charity Number 1162293 Registered Office 4 Castle Street Cranborne Dorset BH21 5PZ Trustees C M Baldwin I Battersby P G Daubeny R Foster Chief Executive L Gamble Key Management Andrew Gibson (Director of Strategic Research) Frédéric Lohr (Director of Strategic Partnerships) Gareth Thomas (Director of Education) Bankers Lloyds Bank plc 82 High Street Honiton EX14 1JJ Auditors Hazlewoods LLP Windsor House Bayshill Road Cheltenham GL50 3AT

5

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MISSION RABIES LIMITED

Opinion

We have audited the financial statements of Mission Rabies Limited (the charitable company) for the year ended 31 December 2021 which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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’s responsibilities for the audit of the financial statements section of our report. We are independent of the Charitable Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the Financial Reporting Council’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 directors’ 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 company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors 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 trustees’ annual report (including Strategic 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.

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.

Opinions on other matters prescribed by the Companies Act 2006

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

6

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF MISSION RABIES LIMITED

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors Report included in the Trustees’ Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees’ Responsibilities Statement set out in the Trustees’ Report, the trustees (who are also the directors of the charitable company for the purpose of company law) 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 charitable company’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 charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s 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 a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but it 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.

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

7

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF

MISSION RABIES LIMITED

Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with ISAs (UK).

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the charitable company’s members, 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 charitable company’s members 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 company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

…..............................................................................

Martin Howard FCA

…........................................... Date

(Senior Statutory Auditor)

For and on behalf of Hazlewoods LLP, Statutory Auditors Cheltenham

8

MISSION RABIES LIMITED

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
INCOME AND EXPENDITURE Funds 2021 2020
Unrestricted Restricted Total Total
Note £ £ £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 29,034 26,757 55,791 52,554
Charitable activities 4 6,065 1,178,454 1,184,519 1,251,007
Investments 24 29 53 719
Total income 35,123 1,205,240 1,240,363 1,304,280
EXPENDITURE ON:
Charitable activities 6 12,680 1,256,114 1,268,794 1,352,373
Total expenditure 12,680 1,256,114 1,268,794 1,352,373
NET INCOME/(EXPENDITURE) 22,443 (50,874) (28,431) (48,093)
Transfers between funds - - - -
NET MOVEMENT IN FUNDS 22,443 (50,874) (28,431) (48,093)
RECONCILIATION OF FUNDS:
Total funds brought forward 132,987 190,526 323,513 371,606
TOTAL FUNDS CARRIED FORWARD 155,430 139,652 295,082 323,513
----- End of picture text -----

There were no other recognised gains or losses other than those stated above.

The notes form part of these financial statements

9

ASAT31 OE(EMBERlUtI Wjie roDble fixed 2.965 Cash atbank •nd knh• 313,076 339,910 JJ3,0 339.910 19,688 19.362 293.388 320.548 295,0 32JJ FUNLK% Unrestrttted lurtds A•strtct•dfunds li 155.430 139,651 132,987 I9￿￿6 TOTAFUNDS 13 smz 3u,siJ iefféntsre ippro¥ed and rtlh)r4sed tssue tythe 8oard ofTnMtees .201£ •nd we￿$1AhEooTr hsbehall ￿.. l ••ffwsby TN5tee Ctyyny Therffjteslmwrt dthesefirwrKial ststemEnts 10

MISSION RABIES LIMITED

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2021

----- Start of picture text -----
2021 2020
Notes £ £
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash provided by/(used in) operating activities a (26,887) (40,119)
Cash flows from investing activities:
Interest income 53 719
Net cash provided by/(used in) investing activities 53 719
CHANGE IN CASH AND CASH EQUIVALENTS FOR THE YEAR (26,834) (39,400)
Cash and cash equivalents brought forward b 339,910 379,310
CASH AND CASH EQUIVALENTS CARRIED FORWARD
AT 31 DECEMBER b 313,076 339,910
a) Reconciliation of net income/(expenditure) to net cash flow from operating activities
2021 2020
£ £
Net income/(expenditure) for the year as per the
Statement of Financial Activities (28,431) (48,093)
Adjusted for:
Investment income (53) (719)
Depreciation 1,271 1,271
-
(Increase)/decrease in debtors 4,928
Increase/(decrease) in creditors 326 2,494
Net cash provided by/(used in) operating activities (26,887) (40,119)
b) Analysis of cash and cash equivalents
2021 2020
£ £
Cash at bank and in hand 313,076 339,910
----- End of picture text -----

No net debt reconciliation has been presented as there is no debt to report in the note.

The notes form part of these financial statements.

11

MISSION RABIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention and in accordance with applicable Accounting Standards in the United Kingdom, the accounting regulations issued under the Companies Act 2006 and the Statement of Recommended Practice (SORP) FRS102 "Accounting and Reporting by Charities".

The charity meets the definition of a public benefit entity under FRS102.

1.2 GOING CONCERN

The trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast a significant doubt on the ability of the Charity to continue as a going concern. The trustees make this assessment in respect of at least 12 months from the date of approval of the financial statements.

The trustees are conscious of the impact of Coronavirus pandemic on the UK and global economy and the potential impact that this may have on the levels of future incoming resources for the charity. In making the current year’s assessment of going concern, the trustees have taken into account cash reserves and available unrestricted funds at the point of approving the financial statements and reviewed committed expenditure to ensure to ensure that these are covered by funding already received or committed.

The trustees have a reasonable expectation that the Charity will have adequate resources to continue in operation for at least 12 months from approval of these financial statements. Consequently, the trustees have concluded that it is appropriate to adopt the going concern basis in preparing the annual statements.

1.3 CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

No significant judgements have been made by the trustees in preparing these financial statements.

Other than detailed below for donated veterinary medicines, no key sources of estimation uncertainty have been identified by the trustees in preparing these financial statements.

1.4 INCOME

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Where incoming resources are received for a future specific time period, the amount relating to the period beyond the balance sheet date is shown as deferred income within current liabilities on the balance sheet.

Grants are credited to incoming resources when they are receivable as the charity's own money, unless they are for activities that relate to a specific future period, in which case they are deferred to that period.

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants relating to revenue are recognised in income over the period in which the income is receivable.

12

MISSION RABIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES (continued)

1.5 EXPENDITURE

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources. Expenditure includes attributable VAT which cannot be recovered.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

1.6 ALLOCATION AND APPORTIONMENT OF COSTS

All costs are allocated between expenditure categories in the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly; others are apportioned on an appropriate basis.

1.7 FOREIGN CURRENCIES

Transactions denominated in foreign currencies are translated at rates prevailing at the date of transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end.

1.8 TAXATION

The company 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 charity for UK corporation tax purposes. Accordingly, the company 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. The Trustees believe that the company has complied fully with the above rules during the year and no provision for taxation is therefore required.

1.9 FIXED ASSETS

Assets that are acquired for continuing use by the charity are capitalised at their costs to the charity. Depreciation is provided at rates calculated to write off each asset over its estimated remaining life. The rates applied to achieve this are:

Motor vehicle 25% straight line basis

1.10 FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. If part of an unrestricted fund is earmarked for a particular project it may be designated as a separate fund, but the designation has an administrative purpose only, and does not legally restrict the trustees' discretion to apply the fund.

Restricted funds are funds which are used in accordance with specific restrictions imposed by donors which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund where allowable. The aim and use of each restricted fund is set out in the notes to the financial statements.

Purchases of fixed assets with restricted funds are deemed to be satisfied once the purchase has taken place and therefore these restricted fund balances are released to unrestricted general funds unless the restriction is deemed to be on a permanent basis.

1.11 FINANCIAL INSTRUMENTS

13

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

13

MISSION RABIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

2. TAXATION

The company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

3. NET INCOME/EXPENDITURE FOR THE YEAR

This is stated after charging:
Depreciation
Auditors' remuneration
4.
DONATIONS AND LEGACIES
Donations (including Gift Aid claimed)
2020 total
5.
CHARITABLE ACTIVITIES - INCOME
Fundraising events, appeals and trips
Grants
Government grant
Other income
2020 total		 Unrestricted
£
29,034
29,034
50,139
Unrestricted
£
6,058
-
-
7
6,065
15,446		 Restricted
£
26,757
26,757
2,415
Restricted
£
206
1,164,018
14,230
-
1,178,454
1,235,561		 2021
£
1,271
6,000
Total
2021
£
55,791
55,791
52,554
Total
2021
£
6,264
1,164,018
14,230
7
1,184,519
1,251,007		 2020
£
1,271
5,500
Total
2020
£
52,554
52,554
Total
2020
£
5,444
1,231,399
14,162
2
1,251,007

14

MISSION RABIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

6. CHARITABLE ACTIVITIES - EXPENDITURE

Direct
Support
costs
costs
£
£
Staff costs (note 7)
552,102
-
International project costs
591,669
-
Truck costs
39,290
-
Drugs and equipment
2,545
-
Flights, travel, visas and subsistence
8,242
348
Training
2,273
-
Computer and website maintenance
18,320
4,288
Advertising and marketing
3,815
1,206
Printing, postage and stationery
204
348
Telephone
-
2,138
Rent and rates
-
6,000
Repairs and maintenance
-
1,218
Depreciation
-
1,271
Accountancy and audit fees
-
8,534
Legal, professional and insurance
-
22,597
Bank charges
-
2,166
Sundry
-
220
1,218,460
50,334
2020 total
1,292,132
60,241
7.
STAFF COSTS AND NUMBERS
Charitable Activities:
Salaries and wages
Employers' National Insurance costs
Employers' pension contributions
Sub contractors on projects
The average monthly number of employees during the year was as follows:
Average number of employees		 Total
2021
£
552,102
591,669
39,290
2,545
8,590
2,273
22,608
5,021
552
2,138
6,000
1,218
1,271
8,534
22,597
2,166
220
1,268,794
1,352,373
2021
£
293,094
27,337
6,225
326,656
225,446
552,102
2021
No.
11		 Total
2020
£
565,343
642,096
49,366
8,454
1,519
4,928
20,426
3,744
241
1,932
6,567
-
1,271
7,189
34,585
3,175
1,537
1,352,373
2020
£
329,569
26,275
5,969
361,813
203,530
565,343
2020
No.
10

There were no employees who earned in excess of £60,000 per annum or more (including taxable benefits) during the year (2020: none).

The charity continues to benefit from the development of its volunteer team.

The key management personnel of the charity are listed on page 5. The total amount of employee benefits (including employer pension contributions) and invoiced fees received by key management personnel for their services was £186,582 (2020: £195,347).

15

MISSION RABIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

8. TRUSTEES' REMUNERATION AND EXPENSES

None of the trustees received any remuneration or reimbursement of expenses in respect of their duties as trustees during the year (2020: none).

9. TANGIBLE FIXED ASSETS

Cost
At 1 January 2021
Additions
Disposals
At 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
On disposals
At 31 December 2021
Net Book Value
At 31 December 2021
At 31 December 2020
10. CREDITORS: AMOUNTS DUE WITHIN ONE YEAR
Social security and other taxes
Accruals and deferred income		 2021
£
8,732
10,956
19,688		 £
5,084
-
-
5,084
2,119
1,271
-
3,390
1,694
2,965
2020
£
8,148
11,214
19,362
Motor
vehicles

16

MISSION RABIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

11. MOVEMENT IN FUNDS

Fellowship Partnership
India Education
Education
Marchig
International Rabies Taskforce
Restricted by location
Unrestricted funds:
General funds
Mission Rabies - DT4 project
Restricted funds:		 Balance at
1 Jan 2021
£
84,879
38,696
3,955
1,049
(93)
59,625
2,415
190,526
132,987
132,987
323,513		 Incoming
resources
£
1,109,842
-
-
4,000
50,000
18,435
22,963
1,205,240
35,123
35,123
1,240,363		 Outgoing
resources
£
(1,168,959)
(17,112)
(3,955)
(1,049)
(30,407)
(31,320)
(3,312)
(1,256,114)
(12,680)
(12,680)
(1,268,794)		 Transfers
in / (out)
£
-
-
-
-
-
-
-
-
-
-
-		 Balance at
31 Dec 2021
£
25,762
21,584
-
4,000
19,500
46,740
22,066
139,652
155,430
155,430
295,082

Comparative movements for the year ended 31 December 2020:

Fellowship Partnership
India Education
Malawi Education
Education
Marchig
International Rabies Taskforce
Restricted by location
Unrestricted funds:
General funds
Restricted funds:
Mission Rabies - DT4 project		 Balance at
1 Jan 2020
£
77,805
18,683
2,070
8,686
3,500
-
37,566
-
148,310
223,296
223,296
371,606		 Incoming
resources
£
1,110,106
35,197
3,955
-
800
48,360
36,754
3,165
1,238,337
65,943
65,943
1,304,280		 Outgoing
resources
£
(1,103,032)
(15,184)
(2,070)
(8,686)
(3,251)
(48,453)
(14,695)
(750)
(1,196,121)
(156,252)
(156,252)
(1,352,373)		 Transfers
in / (out)
£
-
-
-
-
-
-
-
-
-
-
-
-		 Balance at
31 Dec 2020
£
84,879
38,696
3,955
-
1,049
(93)
59,625
2,415
190,526
132,987
132,987
323,513

17

MISSION RABIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

11. MOVEMENT IN FUNDS (continued)

Transfers between funds

These represent the use of unrestricted funds to cover deficits on restricted projects or the release of restricted balances where the restriction no longer applies.

General funds

This represents funds which have been accumulated for the general purposes of the charity.

Purposes of restricted funds:

Mission Rabies - DT4 Project

This fund represents monies received to run a portfolio of rabies elimination programmes in India and Malawi. These programmes comprise mass dog vaccination, rabies risk reduction education and active canine rabies surveillance. Besides this, the fund is provided to cover the ongoing maintenance and running costs of the bespoke mobile veterinary teaching hospital and the veterinary training activities which take place on board this mobile hospital at several sites around India. The fund also provides for core human resource costs for the organisation and includes the rural Blantyre expansion project.

Fellowship Partnership

The MSD Fellowship for Global Health is a three-month, field-based corporate programme designed to leverage the skills and talents of MSD employees worldwide. Three MSD Fellows worked with Mission Rabies in Malawi to explore the integration of livestock disease control programmes into our rabies work to create a synergistic effect in extending our outreach to the rural and peri-urban Malawian population.

Education (including India and Malawi Education)

The Mission Rabies education programme in Malawi and India is an essential pillar of Mission Rabies’ strategy to prevent rabies. Combining rabies first aid and lessons about responsible dog ownership, the education programme reaches out to primary school children and communities at risk, empowering the general public with the knowledge needed to protect themselves against rabies and engage with our campaigns.

Marchig

For rabies elimination programmes.

International Rabies Taskforce

A new initiative to establish a taskforce to assist with the development and implementation of strategic programmes to eliminate canine transmitted rabies, build surveillance for the disease in targeted areas and boost core infrastructure of Governments and NGOs requesting help through the provision of training and practical support. This is in collaboration with MSD Animal Health, the Centre of Disease Control in the US and with Mars Inc. This will create the framework for global expansion of our projects in support of the United Against Rabies coalition with WHO, OIE and FAO.

Restricted by location

This fund holds donations that are restircted to a specific country or location but not restricted by purpose. Locations include Goa, Malawi, Ghana, Cambodia and Burundi.

18

MISSION RABIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

ANALYSIS OF NET ASSETS BETWEEN FUNDS
Restricted funds
Unrestricted funds
Net Assets at the end of the year
Comparative balances for the year ended 31 December 2020:
Restricted funds
Unrestricted funds
Net Assets at the end of the year		 Fixed assets
£
-
1,694
1,694
Fixed assets
£
-
2,965
2,965		 £
139,652
153,736
293,388
£
190,526
130,022
320,548
Net
current
assets
Net
current
assets		 Total
£
139,652
155,430
295,082
Total
£
190,526
132,987
323,513

12. ANALYSIS OF NET ASSETS BETWEEN FUNDS

13. RELATED PARTY TRANSACTIONS

During the year the charity received a grant of £1,095,583 from The Dogs Trust, who share two common trustees with Mission Rabies Limited (2020: £1,095,583). The charity gave grants of £74,750 (2020: £70,000) to Worldwide Veterinary Service, a charity with Common Key Management.

14. GUARANTEE ON WINDING UP

All of the trustees, who are also members of the company, have undertaken to contribute such amount as may be required (not exceeding £10) to the charity's assets if it should be wound up while he or she is a member or within one year after he or she ceases to be a member.

If Mission Rabies Limited is wound up or dissolved any assets remaining on dissolution shall be given or transferred to another charity having similar objects.

19

MISSION RABIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

15. COMPARATIVE BALANCES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM:
Transfers between funds
Total income
Total expenditure
RECONCILIATION OF FUNDS:
Charitable activities
Total funds brought forward
NET INCOME/(EXPENDITURE)
NET MOVEMENT IN FUNDS
TOTAL FUNDS CARRIED FORWARD
EXPENDITURE ON:
Donations and legacies
Charitable activities
Investments		 Unrestricted
Restricted
£
£
50,139
2,415
15,446
1,235,561
358
361
65,943
1,238,337
156,252
1,196,121
156,252
1,196,121
(90,309)
42,216
-
-
(90,309)
42,216
223,296
148,310
132,987
190,526
Funds		 2020
Total
£
52,554
1,251,007
719
1,304,280
1,352,373
1,352,373
(48,093)
-
(48,093)
371,606
323,513

There were no other recognised gains or losses other than those stated above.

20