REGISTERED CHARITY NUMBER: 1163%9 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEIAENTS FOR THE YEAR ENDED 30 APRIL 2024 FOR YAPPY EVER AFTER DOG RESCUE CAMERON HUGHES LTD Chartered Accwnfants 16 Jubilee Parkway Jubilee Business Park Derby Derbyshire DE214BJ
YAPPY EVER AFfER DOG RESCUE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 Page Report of the TruJtee• 1 to 2 Independent Examlnerfs Report Ststsm•nt of Flnanclal Athttlo• Balanc• Sh•et Notes lo the Flnanclal Statornents 6 to 10 Detalled Statem•nt of Flnanclal Actlvltl•s 11
YAPPY EVER AFTER DOG RESCUE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 APRIL 2024 The Iruslees present their repc¥t with the financial statements of the charity for the year ended 30 April 2024. The Iruslees have adopted the prowsions of Accounting and RepNbng by Charitses.. Statement of Recommended Pra¢tsce applicable lo charits.es pfeparing their aoUnts in &rdance wth the Financial Rewting Standard appliGat4e in the UK and Republ of Ireland {FRS 102) {effectNe 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims For the benefit of the public to relieve the suffering of dcMJs in need of care and attention and, in pacUlar. by pl8cin9 such dcKJs into foster homes %•thilst Fnent homes are found for them or other facilities for the reception, care and treatment of such dogs. Slgnlflcant actlvttlos Yappy Ever After Dog Rescue rescues and rgh¢)me5 abandryJ. mistreated arKI urnl dogs. Publlc benefit The Iruslees have had due 98rd lo the Charity Cornmission's public benefit guidare lthen exercisiThJ any powers or duties lo which the guidance is relevanL FUTURE PLANS The charity is bud98tiry to brèak ev8n in 2024-25. STRUCTURE. GOVERNANCE AND MANAGEMENT Governlng docurnent The charity is controlknj by ils governing d(ument, a de8d of trusl and constitute¥ an unlncorpjrated charfty. Recrultment and appolntm•nt ol trustM8 Yappy Ever After Dog Rescue undertakes, when the ne•J wises, a skill al11 to determine the requlrements of the Trustee body. Vdunleers are approached lo meet the skills required. 11 the skill shortage is not mel by thls means, appioxhes are made to speufiG people Klontified as haw.ng these skills through inlornal and external approh8$. Org•n58•tlonal structure On 14 October 2015 the Yappy Ever After Dog Reseue vrds registered as a Charitable Incorporated Organis81ion with the Chanty Commissioners uThJer Charity Number 1163969. The assets and liabililios of tho original unincorporated Of9anisatson ol the same name transferred to the new organisalion al this dale. The ¢hanty is govemed by a Board of Trustees Cor0 of r#)t less than fcwr membgrs of the charity. REFERENCE AND ADMINISTRATIVE DETAILS Registsred Charlty number 1163969 Prlnclpal address 92 Slalion Road Hatton Derbyshire DE65 5EH Page 1
YAPPY EVER AFTER D06 RESCUE REPORT OFThETRUSTEES mCW{ GSGkn1Fa4 CAAIERON HUGHES LTD 16 P•rkiv•y OE2148J
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YAPPY EVER AFTER DOG RESCUE Indepèndent gxamln•rfs report to th• trustees of Yappy Ever Altsr Dog Rescue l port lo the charty trustees on my examination of the axounts of Yappy Ever After Ekg Rescue (the Trust) for the year ended 30 Awil 2024. Rè8pon$ibllltlos and basis of rnport As the charity trustees of the Trust you are reSFonsle thè preparathy) of the &ccMJnts in accordance with the rgquirements of the Charities kt 2011 llhe Arfl. I rewt in r8SFé¢t of my examination of the TTusVs xcovnts carried out under lon 145 of the Act al in arrying out my examinatK)n I have f0lbyd all applicable Direclions gNen by the Charity Commission under Section 145(5llbl ol the Act. Indopgndent •xamlnerfs 8tatsmanl I have completed my examination. I confimi that rKJ material matters have come to my attention in cOnneCtn th thè examinat¥)n giwng me cause lo tdieve that in any material r8sp8cl.' acccwnling records wore not kept in respect of the Trust as iequired by Section 130 of the Act., or the accounts do not acc£Jrd wth those records.. or the accounts do not comply the applble requirements conceming the form and content of accounts sel out in the Charities (Acmunls and Repxtsl RegulatnS 2Crf)8 other than any requiremgnl that the accounts gNe a true and fair view is not a matter conshlered as part of an independent txaminalion. I have no eoncems have come xross no other matlers in cneCtIon the examInatn to whth attentn should be drawn in this report in tydgr lo enable a proptsr understandiry of the xcounts to be reaGhed. G S Gilbert FCA CAMERON HUGHES LTD Chartered Accountants Derby Date.. P4e3
YAPPY EVER AFTER DOG RESCUE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2024 2024 Unrestricted furKI 2023 Total fvnds Notes INCOME ANO END0WMEPs FROM Donations and legacies 79,186 74,975 Charltable actlv5t508 General 14,215 9.751 Other tra(ling xbwties 3.563 3.577 Totsl 88,303 EXPENDITURE ON Charitablo actlvltlos General 91,501 S8,5 NET INCOME 5,463 29,398 RECONCILIATION OF FUNOS Total funds brought fowrnrd 74,417 45,019 TOTAL FUNDS CARRIEO FORWARO 79.880 74,417 The Mtes form wt of these financ1 statements Py4
YAPPY EVER AFTER DOG RESCUE BALANCE SHEET 30APRIL 2024 2024 202J Llv•slrlctthJ Tolal Jnds FIXED A58Er3 14,6r2 CURRENT A8sm 69,422 60,f21 CREDITORS 112301 NEfcuRRENT ASSETS 68.192 59.745 TOTAL 118SET3 LES¥ CUIIRENT LLA81LmES 79,e80 74.417 NEf&83er8 74,417 FUNDS Urwoslrdqd 70. 74.417 TOTAL FUNDS 79.8eo 74.417 and wer• an•d ¢m *•
YAPPY EVER AFfER DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 ACCOUNTING POLICIES Ba818 ol preparing tho financlal statements The financRI statements ol the charity. v4hi¢h is 8 wblK tenefit entity under FRS 102, have been prepared in xCOrdan wth the Charities SORP IFRS 1021 'Accounb"ng and Reporting by Charities.. Stslemenl ol Recommended Prxtice applicable to charities preparing their accounts in accordance wlh the Financial Reporting Standaid aPIcable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191,, Financial Reporting Standard 102 'T Financial Reporting Standard applicabse in th8 UK and Republic of Ireland, arHJ the CharitEs AGI 2011. The financial Statements have been prepared under the historical cost conventw. Income All income Is reccgnised in the Slatemenl of Financial A£knwties once the charity has entiuement lo the funds, il is wobale that the ineome wll te receibed and the amount can be measured reliably. ExptndSturn Liabilits'os are recognised as expendtture as SI as there is a legal or constructive obligation committiThJ the charity to that expenditure. il is pfobable ihat a transfer ol economic benefits will required In settlement and the amount of the obligatw can be measuieo reliably. Expendrture is accounted for on an cruals basis and has teen classified under headings that aggregate all cost related lo the ¢al890ry. Where costs canr1 te diieclly attritsjled to partscular headings they have been allocated to activities on basis consistent wth the use of resources. Tanglblo fix assets Depreciation is provided at the folknwng annual rates in order to Write off each asset over lis eslimaled useful life. Konno18 Fixtures and fittings Motor vehicles Computer equiF4ment lo%¢0$1 15% on cost 25% on c1 33% on ¢ost Tax#tlon The charity is exempt from tax on its charrt4t4e xtmlies. Fund accountlng Unreslricled funds can te used in acc(Kdarte the charitatle obigctives at the di$cr8lion of Ihg Iruslees. Restricted funds can only te u50d for particular restrthd purposes wlhin the objects ol the Charity. Reslrith'ons arise Ythen srecffied by Ihe donor or)en fvnds are ralsed for partycular reslricted purwses. Further explanation of the nature purFose of e&h fund is Incl in the rleS to the financlal slalemenls. P6 continued...
YAPPY EVER AFTER DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2024 OTHER TRADING ACTIVITIES 2024 2023 Commissions received 3.577 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees. reMratil or other benefits for ihe year erKled 30 ADril 2024 nor for the year ended 30 April 2023. Trustso8' expgnu• Irluded in eoarding and Transwrt costs is £3.60012¢y23 - £2,8501 as a contribution towards additional personal costs incurred by L Radlord heatirKJ of ken1$ and addrtional Chanty op8r8b"rvJ costs. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES Unreslricied fund INCOME AND ENDOWMENTS FROM DOan$ and legacles 74,975 Charltabl• *ctlvl¢l General 9,751 Other Iradlng &dwties 3,577 Total 88.303 EXPENDITURE ON Charltsblè a¢llvltl¢8 General 58.905 NET INCOME 29.398 RECONCILIATION OF FUNDS Totsl funds brought forward 45,019 TOTAL FUNDS CARRIED FORWARD 74.417 Pa3e 7 continued...
YAPPY EVER AFTER DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS - Continued FOR THE YEAR ENDED 30 APRIL 2024 TANGIBLE FIXED ASSETS Fixtu and ffttings Motor vehides Computer equipment Kennels Totals COST Al 1 May 2023 Additions 18,925 143 5,295 1,233 340 25,596 340 At 30 April 2024 18,925 143 5.295 1,573 25,936 DEPRECIATION Al 1 May 2023 Charge for year 5,573 1.891 115 4,221 1,073 1,015 338 10,924 3,324 At 30 April 2024 137 5,294 1,353 14,248 NET BOOK VALUE AI 30 April 2024 11,461 220 11,688 At 30 Apn'l 2023 13,352 28 1.074 218 14,672 CREDITORS: AMOUNTS FALLING DUE WIThIN ONE YEAR 2024 2023 Other credit 1,230 1,176 MOVEMENT IN FUNDS Nel movement in funds Al 30.4.24 At 1.5.23 Unmtrlct•d funds General fund 74,417 5,463 79,880 TOTAL FUNDS 74,417 5,463 79.880 Not movement in lunds. Ired in the atove are as follchK". Incoming resources Resources Movement expended in funds Unrestrkted funds General luThJ 191.501} 5,463 TOTAL FUNDS 191,501) 5,463 Paje 8 conb"nued...
YAPPY EVER AFTER DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2024 MOVEMENT IN FUNDS- continued Comparatlvos for movement In funds Net movement in funds At 30.4.23 At 1.522 Unre8trlct8d funds General lund 45,019 29.398 74,417 TOTAL FUNDS 45.019 29,398 74,417 Comparative net MoVemt in funds, Incl in the atove are as follthls: Incoming resources Resources expènded Movement in funds Unr•strlct funds General fund 158,9JS1 29,398 TOTAL FUNDS 158,9)51 29,398 A current year 12 months and prior yew 12 months combined poth is as follcp•VS.' Nel movement in funds Al 30.4.24 Al 1.5.22 Unre•tr1Ct funds General fund 45,019 34,861 79,880 TOTAL FUNDS 45.019 34,861 79,880 PaJe 9 continued...
YAPPY EVER AFfER DOG RESCUE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 APRIL 2024 MOVEMENT IN FUNDS- ntInUed A current year 12 months and Pri year 12 months comt4ned net m¢)vement in funds, induded in the above are as foll¢M'. Inccthing resources Resources exnded Movement in funds Unr•StrIct fund? General fuNJ 185.267 11 $0.406} 34,861 TOTAL FUNDS 185.267 1150,4061 34,861 RELATED PAR DISCLOSURES There yre related party transactions for tho ended 30 Wil 2024. Paje 10
YAPPY EVER AFTER DOG RESCUE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 APRIL 2024 2024 2023 INCOME AND ENDOWMENTS Donatlon$ and legacies Donations 79,186 74.975 Other tradlng actlvltl8s CommissnS received 3,3 3.577 Charltabl• *ctivitie8 Dog adoplKJn 14,215 9.751 Total Incomlng 168ourc•s 88.303 EXPENDITURE Charltable 4ctlvltl Insurance Telephone Postage and ststh'onery Advertising Sundries Vets fees Boarding and transwrt costs Dog training Depreciation of tsngible fixed assets 692 1,343 69 S63 1,171 69.936 12,971 35 3.324 497 699 771 459 843 40,668 10,198 139 3,265 90.104 57,539 Support eo#ts Flnance Bank charge8 167 Governance costs Accountancy and legal f¢es Independent examiners charges 615 615 588 588 1.230 1.178 Total resour¢o$ exnded 91,501 58,905 Net In¢ome 5,463 29,398 This page does not form part of the statutory financial statements Page 11