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2022-07-01-accounts

Trustees’ Annual Report for the period

From 02/07/2021 Period start date To 01/07/2022 Period end date

Charity name: ROLDA UK Charity registration number:1162690

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 To promote humane behaviour towards
animals by helping our sister charity,
ROLDA, to provide appropriate care,
protection, treatment and security for
animals which are in need of care and
attention by reason of sickness,
maltreatment, poor circumstances or ill
usage and to help educate the public in
matters pertaining to animal welfare in
general and the prevention of cruelty and
suffering among animals. Romania has a
huge stray dog problem, with an estimated
2.5 millions dogs, roaming homeless at any
one time.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17 and
1.19		 ROLDA UK supports the rescue efforts in
Romania, including the management of two
rescue shelters in and around the town of
Galati. ROLDA UK aids the activities of
ROLDA Romania by providing the UK public
with the opportunity to support Romanian
stray dogs via adoption, sponsorship or
donation. For this financial year, ROLDA UK
has been supporting rescue efforts by
ROLDA in Ukraine.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 Yes we understand that the charity must run
for the benefit of the public and we at all
times will carry out the charity’s purpose for
the public benefit. Our reporting methods
reflect this.

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference

Policy on grant making Para 1.38 ROLDA UK do not offer grants.
Policy on social investment
including program related
investment		 Para 1.38 ROLDA UK do not offer social investment.
Contribution made by
volunteers		 Para 1.38 Throughout the financial year, we have had
volunteers who have supported ROLDA UK,
from the UK, with administration and
adoption tasks.
Other Our adoption team was significantly slowed
due to the Ukraine war and a ban on dogs
entering the UK, if they originated from
Ukraine or Romania. We still have a full
time volunteer who manages the process
end to end, ensuring that all dogs brought
into the UK are found safe and loving
homes. Due to an increase in exposure of
ROLDA due to our rescue efforts in Ukraine,
we have made amazing contributions to
ROLDA (£11,810), which we are really
proud.
Our two shelters care for approx 600/700
dogs at any one time so care costs are high
and we have taken in many Ukrainian dogs
in this financial year.

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 The charity's principal source of funding is
grants and donations via the website and
adoptions.
Our donations have risen organically after
ROLDA Romania's profile has increased
due to their recent rescue work in Ukraine.
This is the same for grant applications.
We are delighted with our contribution to
this vital cause this financial year.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against
objectives set		 Para 1.41 Excellent progress with donations and
contributions to our sister charity, ROLDA
Romania. However adoptions slowed down
due to the ban of dogs originating from
Ukraine / Romania entering the UK
Performance of fundraising
activities against objectives
set		 Para 1.41 We undertook a small amount of fundraising
by mailing our current UK database an
appeal for support with our the work our
sister charity is doing in Ukraine. It was
fairly successful, but we won’t be repeating
the mailing for the foreseeable future.
Investment performance
against objectives		 Para 1.41 N/A
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 Excellent progress, our income has
increased significantly compared to
previous years. We have also attracted
more grant support from various
organisations due to our the Ukraine work
undertaken by our sister charity.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 Our reserves policy is 6 months of running
costs, which based on expenditure for
2021/2022, is £9k.
Amount of reserves held Para 1.22 £39,000
Reasons for holding zero
reserves		 Para 1.22
Details of fund materially in
deficit		 Para 1.24 n/a
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 None

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47 Donations from the public and grants, which
have increased since our profile
internationally has increase, due to our
sister charity’s work in Ukraine.
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46 n/a
A description of the principal
risks facing the charity		 Para 1.46 Any risk is around failed adoptions, but we
have a robust adoptions process in place,
and we are looking to expand our work in
this area by securing a foster network in the
UK. We have funds available to remove
dogs from adoptive homes to kennels,
ready for re-homing.
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 Constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 Appointed by existing trustees

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees		 Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51
Relationship with any related
parties		 Para 1.51
Other

Reference and Administrative details

Charity name ROLDA UK
Other name the charity uses
Registered charity number 1162690

Charity’s principal address Suite 9273 PO Box 4336 Manchester M61 0BW

Names of the charity trustees who manage the charity

Trustee name Office (if any) Dates acted if not for
whole year		 Name of person (or body)
entitled to appoint trustee
(if any)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Gemma
Hebden		 Manchester Whole year
Dana Costin Romania Whole year

Corporate trustees – names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted rf not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets
held in this capacity		 n/a
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects		 n/a/
Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets		 n/a

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees Signature(s) Full name(s) Dana Costin Gemma Hebden Position (eg Trustee Trustee Secretary, Chair, etc) Date 05/04/2023

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ROLDA UK 1
Receipts and payments acco
For the period 02/07/2021
To
from
Section A Receipts and payments
Unrestricted Restricted Endowment
funds funds funds
to the nearest
to the nearest £ to the nearest £
£
A1 Receipts
Donations 21,406 - -
Adoption fees 3,613 - -
Gift aid 2,568 - -
Grants 25,170 - -
Dog transport 585 - -
- - -
- - -
- - -
Sub total (Gross income for AR) 53,342 - -
A2 Asset and investment sales,
(see table).
- - -
- - -
Sub total [ - ] - -
Total receipts 53,342 - -
A3 Payments
Telephone 333 - -
Postage and stationery 214 - -
Advertising 1,212 - -
Sundries 391 - -
Go Cardless 371 - -
Software subscriptions 173 - -
Computer and office equipment 225 - -
Office admin expenses 312
Bookkeeping 150
Accountancy 1,140 - -
Consultancy 500
Online giving fees 698
-
Bank charges
Pet expenses 502
ROLDA Romanian 11,810 - -
Sub total 18,031 - -
A4 Asset and investment
purchases, (see table)
- - -
- - -
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Receipts and payments acco 02/07/2021 To

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Sub total - - -
Total payments 18,031 - -
Net of receipts/(payments) 35,311 - -
A5 Transfers between funds - - -
A6 Cash funds last year end - - -
Cash funds this year end 35,311 - -
Section B Statement of assets and liabilities at the end of
Unrestricted
Categories Details funds
to nearest £
B1 Cash funds -
-
-
Total cash funds -
(agree balances with receipts and payments
account(s)) Agreement Error
Unrestricted
funds
Details to nearest £
-
B2 Other monetary assets
-
-
-
-
-
Fund to which
Details asset belongs
B3 Investment assets
Fund to which
Details asset belongs
B4 Assets retained for the
charity’s own use
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Fund to which Details liability relates B5 Liabilities

Signed by one or two trustees on Signature Print N behalf of all the trustees

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162690
ounts CC16a
01/07/2022
Total funds Last year
to the nearest £ to the nearest £
21,406 -
3,613 -
2,568 -
25,170 -
585 -
- -
- -
- -
53,342 -
-
- -
- -
53,342 -
333 -
214 -
1,212 -
391 -
371 -
173 -
225 -
312
150
1,140 -
500
698
#VALUE!
502
11,810 -
#VALUE! -
-
-
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ounts

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- -
#VALUE! -
#VALUE! -
- -
- -
#VALUE! -
the period
Restricted Endowment
funds funds
to nearest £ to nearest £
- -
- -
- -
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the period
Restricted Endowment
funds funds
to nearest £ to nearest £
- -
- -
- -
- -
OK OK
Restricted Endowment
funds funds
to nearest £ to nearest £
- -
- -
- -
- -
- -
- -
Current value
Cost (optional)
(optional)
- -
- -
- -
- -
- -
Current value
Cost (optional)
(optional)
- -
- -
- -
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- -
- -
- -
- -
- -
- -
Amount due When due
(optional) (optional)
-
-
-
-
-
Date of
Name
approval
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Name

REGISTERED CHARITY NUMBER: 1162690

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

FOR

ROLDA UK

P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ

ROLDA UK

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

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 8
Detailed Statement of Financial Activities 9

ROLDA UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022

The trustees present their report with the financial statements of the charity for the year ended 30 June 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's main objectives and principal activity are to raise awareness of ROLDA Romania and the ongoing plight of Romanian stray dogs (and other animals) which is estimated to be 2.5 million.

ROLDA UK is a branch of ROLDA and ROLDA UK supports rescue efforts in Romania including managing two rescue shelters in and around the town of Galati.

ROLDA UK aids the activities of ROLDA Romania by allowing the UK public to donate towards our rescue work and sponsor or adopt a dog.

ROLDA UK is continuing to develop ways to support the Romanian parent charity. It is currently establishing a fostering network which will free up more space in the shelters and allow dogs to travel to the UK and decompress before being rehomed. This is an exciting development because rehoming has a higher chance of failing if the adopter hasn't met the dog. We expect this to increase the number of adoptions and we plan to fundraise within the UK to raise money for transportation costs to the UK.

We have also developed a donor management programme with a dedicated relationship manager for supporters of a certain level.

ACHIEVEMENT AND PERFORMANCE

Fundraising activities

The charity's principal source of funding is grants and donations via the website and adoptions.

Our donations have risen organically after ROLDA Romania's profile has increased due to their recent rescue work in Ukraine. This is the same for grant applications.

We are delighted with our contribution to this vital cause this finical year.

As a relatively new charity the main area of activity has been the raising of awareness within the UK population by advertising and promotion of the charity.

The charity has partnered with pet insurance provider Petplan which allows the charity to offer discounted insurance to ROLDA dog adopters earning 10% commission on each policy.

FINANCIAL REVIEW

Reserves policy

Our reserves policy is 6 months of running costs, which based on expenditure for 2021/2022, is £9k.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

ROLDA UK, Registered Charity, No 1162690, is governed by a constitution adopted on 1 September 2015.

Recruitment and appointment of new trustees

The Executive Committee, who are the trustees for the purposes of charity law, are elected to serve for a period of one year after which they must be re-elected at the next Annual General Meeting.

During the financial period covered by these accounts there has been no recruitment of new trustees.

Page 1

ROLDA UK

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure

At present the Executive Committee has two members.

The day to day responsibility for the provision of services rests with Gemma Hebden who is responsible for ensuring that the charity delivers the services specified.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1162690

Principal address

Suite 9273 PO Box 4336 Manchester M61 0BW

Trustees

Ms E Costin Ms G Hebden

Independent Examiner

A J Syddall M.A., A.C.A. P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ

Approved by order of the board of trustees on 4 April 2023 and signed on its behalf by:

Ms G Hebden - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROLDA UK

Independent examiner's report to the trustees of ROLDA UK

I report to the charity trustees on my examination of the accounts of ROLDA UK (the Trust) for the year ended 30 June 2022.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

A J Syddall M.A., A.C.A. P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ

4 April 2023

Page 3

ROLDA UK

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2022

2022
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
28,172
Charitable activities
Charitable activities
25,170
Total
53,342
EXPENDITURE ON
Charitable activities
Charitable activities
18,031
NET INCOME
35,311
RECONCILIATION OF FUNDS
Total funds brought forward
3,689
TOTAL FUNDS CARRIED FORWARD
39,000		 2021
Total
funds
£
10,838
-
10,838
8,595
2,243
1,446
3,689

The notes form part of these financial statements

Page 4

ROLDA UK

BALANCE SHEET 30 JUNE 2022

2022
Unrestricted
fund
Notes
£
CURRENT ASSETS
Cash at bank
40,140
CREDITORS
Amounts falling due within one year
3
(1,140)
NET CURRENT ASSETS
39,000
TOTAL ASSETS LESS CURRENT
LIABILITIES
39,000
NET ASSETS
39,000
FUNDS
4
Unrestricted funds
39,000
TOTAL FUNDS
39,000		 2021
Total
funds
£
3,689
-
3,689
3,689
3,689
3,689
3,689

The financial statements were approved by the Board of Trustees and authorised for issue on 4 April 2023 and were signed on its behalf by:

G Hebden - Trustee

The notes form part of these financial statements

Page 5

ROLDA UK

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

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.

TAXATION

The charity is exempt from tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2022 nor for the year ended 30 June 2021.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 30 June 2022 nor for the year ended 30 June 2021.

continued...

Page 6

ROLDA UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022 2021
£ £
Accruals and deferred income 1,140 -
4. MOVEMENT IN FUNDS
Net
movement At
At 1.7.21 in funds 30.6.22
£ £ £
Unrestricted funds
General fund 3,689 35,311 39,000
TOTAL FUNDS 3,689 35,311 39,000
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 53,342 (18,031) 35,311
TOTAL FUNDS 53,342 (18,031) 35,311

Comparatives for movement in funds

Net
movement At
At 1.7.20 in funds 30.6.21
£ £ £
Unrestricted funds
General fund 1,446 2,243 3,689
TOTAL FUNDS 1,446 2,243 3,689
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 10,838 (8,595) 2,243
TOTAL FUNDS 10,838 (8,595) 2,243

continued...

Page 7

ROLDA UK

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022

4. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.7.20 in funds 30.6.22
£ £ £
Unrestricted funds
General fund 1,446 37,554 39,000
TOTAL FUNDS 1,446 37,554 39,000

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 64,180 (26,626) 37,554
TOTAL FUNDS 64,180 (26,626) 37,554

5. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2022.

Page 8

ROLDA UK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2022

2022 2021
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 21,406 5,494
Gift aid 2,568 349
Adoption fees 3,613 4,840
Dog transport 585 155
28,172 10,838
Charitable activities
Grants 25,170 -
Total incoming resources 53,342 10,838
EXPENDITURE
Charitable activities
Telephone 333 460
Postage and stationery 214 898
Advertising 1,212 402
Sundries 391 79
Go Cardless 371 364
Software subscriptions 173 173
Computer and office equipment 225 -
Office administration expenses 312 -
Bookkeeping 150 -
Accountancy 1,140 -
Consultancy 500 -
Online Giving fees 698 127
Bank charges - 101
Pet Expenses 502 1,054
ROLDA Romania 11,810 4,937
18,031 8,595
Total resources expended 18,031 8,595
Net income 35,311 2,243

This page does not form part of the statutory financial statements

Page 9

P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton BL1 3AJ

Dear Sirs,

ROLDA UK

We confirm to the best of our knowledge and belief, and having made appropriate enquiries of other trustees and staff of the charity, the following representations given to �ou in connection with �our review of the charit��s accounts for the �ear ended 30 June 2022.

Yours sincerely

Signed on behalf of the board

G Hebden - Trustee