## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/ members of** UK Boston Terrier Rescue October 31[st] 2023 1163435 3,4 & 5 **On accounts for the year ended Charity no (if any)** ## **Set out on pages** (remember to include the page numbers of additional sheets) ## **Responsibilities and basis of report** I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/10/ 2023. 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 2011 Act and in carrying out my examination, I have followed the 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 which gives me cause to believe that in, any material respect: - accounting records were not kept in accordance with section 130 of the Act or - the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. * _Please delete the words in the brackets if they do not apply._ **Signed:** **Date:** 16.05.24 **October 2018** 1 **IER** **Name:** Karen Burrows ## **Relevant professional qualification(s) or body (if any):** Senior Lecturer/Associate Professor University of Lincoln Delivers Finance and Accounting from Level 4 to Level 7 **Address:** 5 Allington Drive Great Coates, Grimsby DN37 9FF ## **Section B Disclosure** Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . ||**Charity Name**
**UK Boston Terrier Re**|**scue**|**scue**|**N**
**1**|**o (if any)**
**163435**|**CC16a**| |---|---|---|---|---|---|---| |||**Receipts and payments accounts**||||| ||**For the period from**|Period start date
1st Nov 2022|**To**||Period end date
31st Oct 2023|| |||||||| |**Section A Receipts and payments**||||||| |**A1 Receipts**|**Unrestricted**
**funds**
**to the nearest**
**£**
**22,584**
**31,586**
**21,975**
**14,112**
**-**
**-**
**-**
**-**
**90,257**|**Restricted**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Endowment**
**funds**
**to the nearest**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**||**Total funds**
**to the nearest**
**£**
**22,584 **
**31,586**
**21,975**
**14,112**
**-**
**-**
**-**
**-**
**90,257**|**Last year**
**to the nearest**
**£**| |Adoption Fees|**22,584**|**-**|**-**||**22,584 **|**12,298**| |Fundraising Activities
Donations|**31,586**|**-**|**-**||**31,586**|**29,907 **| ||**21,975**|**-**|**-**||**21,975**|**23,621**| |Sales|**14,112**|**-**|**-**||**14,112**|**10,378**| ||**-**|**-**|**-**||**-**|**-**| ||**-**|**-**|**-**||**-**|**-**| ||**-**|**-**|**-**||**-**|**-**| ||**-**|**-**|**-**||**-**|**-**| |**_Sub total_**_(Gross income for AR)_|**90,257**|**-**|**-**||**90,257**|**76,204**| **October 2018** 2 **IER** |**A2 Asset and investment sales, (see table).**|||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| ||**-**|||**-**||**-**||**-**|||| ||**-**|||**-**||**-**||**-**|||**-**| |**_Sub total_**|**-**|||**-**||**-**||**-**|||**-**| ||||||||||||| ||||||||||||**76,20**| |**_Total receipts_**||**90,257**||**-**||**-**||**90,257**|||**4**| |**A3 Payments**|||||||||||| |Vet Payments & Rescue Costs||**55,930**||**-**||**-**||**55,930**|||**69,600**| |Transport & Travel||**4,496**||**-**||**-**||**4,496**|||**2,112**| |Printing Stationery Postage Admin|**2,912**|||**-**||**-**||**2,912**|||**1,912**| |Expenditure for Fundraising||**4,659**||**-**||**-**||**4,659**|||**3,776**| |Insurance|**580**|||**-**||**-**||**580**|||**575**| |Purchases for Resale|**1,816**|||**-**||**-**||**1,816**|||**228**| |||||||||**-**|||**-**| |Charges|**-**|**1,000**||**-**||**-**||**1,000**|||**350**| ||**-**|||**-**||**-**||**-**|||**-**| ||**-**|||**-**||**-**||**-**|||**-**| |**_Sub total_**|||||||||||| |||**69,393**||**-**||**-**||**69,393**|||**77,853**| ||||||||||||| |**A4 Asset and investment purchases, (see**|||||||||||| |**table)**|||||||||||| ||**-**|||**-**||**-**||**-**|||| ||**-**|||**-**||**-**||**-**|||| |**_Sub total_**|||||||||||| ||**-**|||**-**||**-**||**-**|||**-**| ||||||||||||| |**_Total payments_**||**69,393**||**-**||**-**||**69,393**|||**77,85**
**3**| ||||||||||||| |**_Net of receipts/(payments)_**|||||||||**20,8**||**20,86**| |||**20,864**||**-**||**-**|||**64**||**4**| |**A5 Transfers between funds**|||||||||||| |||**-**||**-**||**-**||**-**|||**-**| |**A6 Cash funds last year end**|||||||||||**38,34**| |||**36,699**||**-**||**-**||**36,699**|||**8**| |**_Cash funds this year end_**|||||||||||**59,21**| |||**57,563**||**-**||**-**||**57,563**|||**2**| **----- Start of picture text -----**
Section B Statement of assets and liabilities at the end of the period
**----- End of picture text -----**
**----- Start of picture text -----**
Unrestricted Restricted Endowment
Categories Details funds funds funds
to nearest £ to nearest £ to nearest £
B1 Cash funds HSBC
-
54,657 -
Paypal
-
2,906 -
-
- -
Total cash funds -
57,563 -
(agree balances with receipts and
payments account(s)) OK OK OK
Unrestricted Restricted Endowment
funds funds funds
to nearest £ to nearest £ to nearest £
Details
B2 Other monetary assets -
- -
-
- -
-
- -
-
- -
**----- End of picture text -----**
**October 2018** 3 **IER** |**-**||**-**||**-**| |---|---|---|---|---| |**-**||**-**||**-**| |**B3 Investment assets**
**B4 Assets retained for the charity’s own**
**use**
**B5 Liabilities**
Signed by one or two trustees on behalf of all
the trustees|**Details**
**Details**
**Details**
Signature|**Fund to which**
**asset belongs**
**Fund to which**
**asset belongs**
**Fund to which**
**liability relates**
Print N|**Cost**
**(optional)**
**-**
**-**
**-**
**-**
**-**
**Cost**
**(optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Amount due**
**(optional)**
**-**
**-**
**-**
**-**
**-**
ame
Rourke|**Current value**
**(optional)**| |---|---|---|---|---| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**Current value**
**(optional)**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**-**| |||||**When due**
**(optional)**| |||||| |||||| |||||| |||||| |||||| |||||| |||||Date of
approval| |||Simon O'|Rourke|4th March 2024| |||||| **October 2018** 4 **IER** ## **UK BOSTON TERRIER RESCUE** ANNUAL GENERAL MEETING (AGM) MINUTES 6[th] February 2024 - Online at 7pm ## _**Present:**_ _Anne Robinson (Chair) Beth Bartlett (Secretary) Simon O’Rourke (Treasurer) Moira Mosley (Trustee) Rose Hunt (Trustee) Emma Swift Jason Swift Amy (and baby Frankie) Read Susan Davies Steve Barnes Lara Chaplin_ **October 2018** 5 **IER** _Emi Richards Amanda Donaghy Anne M Rere Amy Read Valerie Forster Mick Squires Mark Pearson_ _**Apologies:** Michelle Payne Abby Davis_ ## _**AGENDA ITEMS:**_ Minute of previous AGM – confirmed as true and accurate by Trustees present. ## **1.Chair’s Report – Anne Robinson** Anne welcomed and thanked all for attending the AGM of 2024 and apologised for the technical difficulties delaying the AGM start time. Anne explained the AGM has been brought forward to enable us to sign off accounts in preparation for grant funding. All future AGMs will be at the beginning of the calendar year. Anne thanked everyone, all trustees and volunteers without whom the rescue couldn’t function, with special thanks to Emma Swift for managing our Instagram account and really raising the rescue’s profile on there, Christine Klein for managing the website and Rose Hunt’s amazing fundraising efforts. Anne would like to reapply to the Association of Dogs and Cats Home for accreditation but they have strict guidelines for policies and procedures and we currently don’t meet these; further work will be done to ensure our policies do and we will then reapply. We have, as always, a shortage of dog free fosterers and these are urgently required, especially as fosterers do adopt, or we will have to turn dogs away; further appeals will be made. UKBTR is going to Crufts this year. We will have a rescue stand on the utility and toy dogs’ day so please come and say hello! The joint rescue rally with Boxer Rescue takes place 24-27 May 2024 at Victoria Farm in Lutterworth. This will be advertised soon following a planned meeting with Beth, Lara and Rose to discuss how best to structure to attract more day visitors; camping is limited to 12 electric hook-ups although non-electric pitches will also be available. ## **2.Treasurer Report - Simon O’Rourke** ## - **See summary of accounts 2022/2023 below** Please remember that these accounts are for the period 1st Nov 2022 until 31st Oct 2023. Simon shared his screen so that all could see the accounts. The overall impact of the year on our funds was a net **increase** of approximately £5,000.00 – a big increase in expenditure was offset by a larger rise in income. We have seen an increase in adoption fees. **October 2018** 6 **IER** Our bank balance remains healthy. Our biggest costs have been travel and transport and there has been an increase in administrative costs; this has largely been due to increased stationary/postage costs but as we have bought (and sold) more merchandise than in previous years and still hold stock, these costs should decrease in time. Additionally, with the accounts being early this year there will be a bigger gap so we will need to do the AGM at the same time next year. Simon encouraged people to donate via Wonderful wherever possible (including when people donate back winnings from our various draws), as they also automatically sort our charity Gift Aid, and Rose will promote this. Wonderful cannot be used for adoptions fees or anything where the donator is receiving anything in return (eg. purchases of merchandise). Simon advised Rose had raised concerns that financial protection only covers £85,000 in a bank account and in light of our rising bank balance, said discussions have taken place regarding whether to carry a lower balance in the bank account and transfer additional funds into an account that earns interest. It was agreed that £40,000 would be kept in the current account. Mark Pearson questioned whether it needed to be this much and Simon advised that this would be reviewed and lowered if possible/appropriate. Simon also plans to research alternative banks as we are currently being charged £5.00/month for the rescue’s current account with HSBC with no recognition that we are a charity; there were no objections to this. Steve Barnes asked what checks are in place regarding the bank account and Simon confirmed that although no counter signature is required for transactions, all trustees have access to the account (as will all new trustees) and question any transactions they are not clear on, and that in regard to cash donations handled by the trustees, such as proceeds from the annual rally, they are always checked, counted and agreed by two trustees. Steve also asked if we use an accounting package and Simon advised that as the accounts are relatively straightforward, a spreadsheet has sufficed to date but would use one in the future if needed. Simon thanked Lara and her Coventry University students for once again fundraising for the rescue, and there is fundraising event on 14[th] February 2024 at the university if anyone is in the area and wants to attend. Simon also thanked GusDog and team for the balls draw and Karen Dean for once again auditing our accounts for us free of charge. ## **3.Election of Committee** Anne proposed that the following Trustees are re-elected: Simon O’Rourke (Treasurer) Moira Mosley Beth Bartlett (Secretary) Anne Robinson (Chair) Rose Hunt (Fundraising) Anne proposed the election of the following as new Trustees: Emi Richards Emma Swift Abby Davis Michelle Payne No objections raised – all appointed as above. ## **4.Rehoming Report – Anne Robinson** Anne advised that this will be taken over by Emma Swift next year as the new Rehoming Co-ordinator Trustee. Within the financial year Nov 22 to Oct 23, we saw 31 dogs surrendered into the rescue, which is 19 fewer than the previous financial year. We continue to see dogs being surrendered for a variety of reasons, including aggression, change in personal circumstances and financial costs. **October 2018** **IER** 7 Anne thanked our fosterers, especially those who fostered two of our most challenging dogs, Jake and Oreo, both of whom came form other rescues following failed adoptions there. We have, unfortunately, had to become stricter about the dogs we will take in, particularly those that have shown human aggression, both for safety and insurance reasons, nothwithstanding the struggle to then find the suitable homes. We have 1 dog, Stan, in Sanctuary who is now ready for a home but will need a very specific one as per advice from Joy at the Sanctuary. We are still busy with surrenders, although not all go ahead. Some people change their minds and this can be time consuming. Straight to adoption remains an option but generally only for our dogs without issues, and this frees up more fosterers. We now have an exclusive rehoming team; Emma Bell, Emma and Jason Swift, Emi Richards and Abby Davis and we recently welcomed Kate to the team. Tina has taken a step back for now due to personal reasons. We have Foster and Transport Co-ordinator roles to be filled by Michelle Payne and Abby Davis respectively. Anne thanked all our volunteers again, with special thanks to Mick Squires for all his help with transport and dog assessments, and our behaviourists for their telephone advice to fosterers and potential surrenders. ## **5.Fundraising Report – Rose Hunt** Rose reported that 2023 has been a very busy year and we have had great and varied support, including ‘Grampian Lights’; Halloween and Christmas lights put up on Gail and Robert Milton, raising over £300 for the rescue. They’ve confirmed they’ll be doing it again this year so thank you. Also various dog meet ups where collections are taken, a marathon, dog shows, cakes and crats via people’s work etc. Web sales have been fantastic, raising nearly £5,000. The most popular item has been trolley tokens, much to Anne’s annoyance as she said they wouldn’t sell! Calendars have proved very popular again, with nearly 200 sold, so a big thank you to Amy Read. We sold half our stock of dog advent calendars and Christmas cards so remaining stock will be on sale again this Christmas. The revenue versus expenditure ratio should therefore improve. We also have some Valentine’s Day cards for sale. Rose thanked GusDog (now retired) and Link for the Teddy draw, and Pablo and Remy for the balls draws. Pablo and Remy are hanging up their balls due to lack of interest on their part and Kate’s dog Freya is taking up the reins, with plans in progress to wing the balls over to her. The auction has gone from strength to strength, with donations and thus revenue up 36% / £7,000 on last year, so a big thank you to all of auction supporters. Our raffles have gone well too; items have included a dog bed, BT statue and an amazing felted BT gifted by Yuka Penny Felting, the latter of which raised almost £1,000 alone. Rose thanked Chrissy, Amy and Emma for the website and social media presence, with Instagram following going up by 25%. ## **6.Any Other Business** Amy Read was nominated at the social secretary, with the hope to organise more social events for the trustees and volunteers. Rose –has made new banners for Crufts that contain the Wonderful QR code. It’s the rescue’s 10[th] birthday on 5[th] October 2024; thoughts will be given to organising some events. Amy Read sad she might have an idea…… Beth thanked Anne for all her work as the backbone of the rescue. **October 2018** 8 **IER** The next AGM date is TBC. Thank you to all who have attended, meeting closed. |UK Boston Terrier
Provisional Accounts
2022/23||||||||||2021/22|| |---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||| ||||Bank Acc||Paypal Acc||CC16|||CC16|| ||||||||||||| |Adopton Fees|||21084||1500||22584|||12298|| ||||||||||||| |FundraisingActvites|||21444||10142||31586|||29907|| ||||||||||||| |Donatons|||5467||16508||21975|||23621|| ||||||||||||| |Sales|||3234||10878||14112|||10378|| ||||||||||||| ||||||||||||| ||||||||||||| |Total Income|||51229||39028||90257|||76204|| ||||||||||||| ||||||||||||| ||||||||||||| |Vet Payments & Rescue Costs|||(41,818.00)||(14,112.00)||(55,930.00)|||(69,600.00)|| ||||||||||||| |Transport & Travel|||(2,606.00)||(1,890.00)||(4,496.00)|||(2,112.00)|| ||||||||||||| |PrintngStatoneryPostage Admin|||(2,912.00)||||(2,912.00)|||(1,912.00)|| **October 2018** 9 **IER** |||||||||| |---|---|---|---|---|---|---|---|---| |Expenditure for Fundraising||(4,659.00)||0.00|(4,659.00)||(3,776.00)|| |||||||||| |Insurance||(580.00)||0.00|(580.00)||(575.00)|| |||||||||| |Purchases for Resale||(1,816.00)|||(1,816.00)||(228.00)|| |||||||||| |Charges||||1,000.00|1,000.00||350.00|| |||||||||| |Adjustments|||||0|||| |||||||||| |Transfer||21200||(21,200)|0|||| |||||||||| |||||||||| |||(33,191)||(36,202)|(69,393)||(77,853)|| |||||||||| |Net Income||18,038||2,826|20,864||(1,649)|| |||||||||| |||||||||| |Funds brought forward||36619||80|36699||38348|| |||||||||| |Net receipts||18,038||2,826|20,864||20,864|| |||||||||| |Funds carried forward||54,657||2,906|57563||59212|| |||||||||| |||||||||| |HSBC|||||54,657||36619|| |Paypal|||||2,906||80|| |||||||||| ||||||57,563||36699|| ## **Paypal** |Opening
Balance||80| |---|---|---| |||| |Adopton Fees||1500| |Donatons||16508| |Sales||10878| |Aucton||4678| |Rafes||1585| |Misc inc Sales||3879| |Adj||1000| |Charges||0| |||| |Other outgoings||| |Purchases||| |Services vets||-14112| |Misc expenses||| |Travel||-1890| |Transfers||-21200| |||| **October 2018** 10 **IER** |ClosingBalance||2906| |---|---|---| |||| |closingbalance||2906| |**Bank**|**Bank**| |---|---| |Start Bal|36619| |Draw Income|14445| |Donatons|5467| |Fundraising|6599| |Aucton|400| |Adopton Fees|21084| |Vets Bills|-39883| |Vet Bill Exp|-1935| |Rescue Exp- Travel|-2606| |Licences|-1814| |Postage +printng|-2912| |Insurance|-580| |Rescue Exp- Misc|-2845| |Purchases|-1816| |Accounts|| |Sales|3234| |Transfer|21200| |Total|54657| ||| |End Balance|54657| **October 2018** 11 **IER**