Ch#rlts' rtumber.. 11671)07 Compan) number: 09827423 l Dog At A Time Rescue UK (A eompan), Ilmlted guAr*nlee Trustees, report gnd fingncigl statements for the vear ended 31 October 2023
l Dog At A Time Rescue UK (A Company limited by guarantee) Contents PAge LeBal and adTnini5¢rative information Tmsie¢s' rcport Independent examiner s report SthiemLni of finarKial a¥liviiics InLome and expcndi*ur¢ account Halance sheet Notes to the financial 5talemenis 9-10
l Dog At A Time Rescue UK (A Company limited by guarantee) Legal and administrative information Charity. number 11671XTr7 Compan). reglstratlon nllmbÈr 09827423 Buslness address cuMrIand Court 80 Mowii Sireei Noitinghom NGI 6H Registered office Cumkrland Courl 80 Mouni Sir¢¢i Noiiintsham NCII 6H Trustees J W211S J ChiLpman J Wlbb S.V. Holion S Clarkn LLee P Scolt IRe Dir¢¢¢or Dirc¢¢or DirLiur Dir¢¢ior Dirccior DLfcLior DirLlor l)ircror Secretary l.A.Rea Accountants Vogue Managemenl S'l¢e% Limid Unli 20 Sirdivberry LLthe ItMI E%idie Willenhall Wcsi midlarS WV13 3RS Pge J
l Dog At A Time Rescue UK (A Company limited by guarantee) Report of the trustees (incorporating the directors, report) for the yeAr ended 31 October 2023 The ttu%tee% present Iheii Tepthrt and the finan¢ial %tstnenL% fthr the year ended 31 O¢ttsber 2023. The trw%te¢. wh(> are a150 dircclors of I t)og Ai A Time Rescue UK for ihe pUTw$ of company law. and who ser¥'ed during Ihe year and up to the dale of this report are sd oui on page l. Structure. governance and management STRUC'TURI l Dog Al A Time Rescue UK is a registered company lijIled by 8uaraJiiee under number 9827423 on 16111 October 2015 and obiaincd LharilablL StanLS Utmlcr numbLY I1677. 11 is s0vend by a Memoranduin & Anicles of Association dated 16¢h O¢iobeT 2015. 60P'FRM..INCE The Charity believes ihat is important ro have requisit¢ ran8¢ of skills and ¢XP¢Ti¢tKe r¢pr¢senr¢d on the Board of Tru%i¢cs and Il Is reflecied In the cvrr¢ni membership. MANAfy.",vk.',vr The Boiird mL'et on a quarterly basis.Thc Company S¢¢rrfary aitcnd$ bui 1$ th)t kn Board mcmber. Objectlves and actlvltles The liill naml i)i- Ihl C harily 1.4 I r)og Ai A Time Rescue UK.The main proje¢1 of the Chariry is ihe rehousins of abundunixi du¥s frotn Europc inlo IIL¥ UK VOI.UNTFFRS Thc charity is a5Sl5ted by a number of unpaid voluntccrs. Achlevemenis and perform4n¢e Thi TruslLLS arc ofihL OPLniotL thai a wcat dcal of public bcncfii ha5 tKcn achicvcd as a resuli of ihc scrvicLS providLd by ihL Charity. Flnanclil revlew Thc fLnanLial &la¢emcn15,in¢ludin& Ihc nolC$, hawc b¢¢n prcpor¢d in ¢omplianr¢ thc Si#1¢1ent of RcLogTni5cd PraLliic 'ALLouniing and Rcporting by ChariliL Thc analysis of incON and cos15 retlccls thc classitiLarion of acllVLtics,tO8ethcr with costs of adminisirdlion. P*ge 2
l Dog At A Time Rescue UK (A Company limited by guarantee) Report of the trustees (incorporating the directors, report) for the yeAr ended 31 October 2023 Statement of trustees. responsibilities The ITU%tt¢s Iwhts are a1_40 di[( uf l Dts¥ Al A Resiue UK for the PUTP(w of Lompany lawl are iepon_41ble ftsi PTepuring the Trustees. Annual Rert and the financial staiernents in acrordance 1th applicable law and United Kingdom (ienerally Accepted Accounting Practiee. Compally law requires the Irusiees io prepare financial siaiejnenis for each financial year which give a true and fair view of IhL siaic ot'atlairs ot Ihc chanthble Lompany and of the ineoining resourLCS 2nd applieaiion ot'resourLLS, includjng the irtcoml and ixpenditurt, of the ¢harithble ¢ompaTLy for thai period. In prtpanng these fioancial st3mentS, Ihe tyusiees aTC Tequircd In.. select suitable accounting poli¢i¢s and then apply th¢m ¢onsisi¢nily.' observe the methiNJs and principles in ihe Chariiies SORP: makc judgemcnts arml CSlimat¢s thai arc r¢asonabl¢ and prudcni; .slai¢ N'h¢ih¢r applicable UK A¢¢ounting Stantsrd8 have been followed. subJ¢¢r io any material deparnLr¢s disclosed und Lxpl(iinLd in ihL finitllLial &lalL'mL'nls'. and prepare the financial slaiemenls on the 80in8 concern basi5 unless il Is inappropriate lo presume thal the charilable Lornpany will Loniinu¢ in operdiion. The irtisices ore rcspottsible for k¢¢ping prop¢T accouniin¥ r¢¢ords which disclos¢ wilh r¢?nIe accuracy Al any IiiMc Ihl IiiiillllL411 pobiliun L)I' Ihl ih4iriiabli cliinpaiiy and which cnablc Ihiyn lo en%uTC Ihal Ihc liiiiillLial %lillLIMciil% Lviiiply with IhL CompJniL Aci 2000. Thcy arc al%0 re%poTLsiblc for %afebiuaTdin8 the a%seis ofihc eharitsblc company and hcnec for taking red%onJble.%lL'p% for the prci'eniion and IlciLCtion ofrraud and other irre&ulariiie4. Small cnmp#ny prnvlslthns This rLporl bLLll prLPl4 rid in accordancc with thc spccial provisions for small companics undcr Part 15 of thc Companie% ALI 2000. On behaifof the board l.A.R¢a Secretary Pge J
l Dog At A Time Rescue UK (A Company limited by guarantee) Independent examiner's report to the trustee5 on the ungudited financial statement5 of l Dog At A Time Rescue UK. I repon on the accounts of l Dog At A Time Rescue UK for the year ermled 31 October 2023 set out on pages 2 u) 12. R¥5pective responsibilities of trstee5 and independent examiner 'I'he cliarity's Irustees IINlio are a150 the direciors of ihe coinpaiiy for purJx>ses of company law} are responsible for the prcparaiion ot'ihc aceounis. The Irusices eonsidcr Ihai at] audii is noi rcquired for ihis year undcr scciion 144121 ofihe Charities ALI 2011 IthL ALtI, and ihai an inde]kt)dcni examination Is eLded. li Js my responsjbiliiy io examine the J¢¢oun¢4 under se¢tion 145 tsf the Aci," 10 folltsw the pio¢edures laid down in the Cieneral Directions giN¢n by the Charity Cornmi8%ion under 5¢clion 14515Xbl of the ACL a5 aTnended.' ar¥J state wtheiher particular matters have com¢ to my atteniion. Basis of independent eiaminer's s14teJnen¢ My examination was carried oui in accordance iiiih the General t)ireciions given by the Charity Con)Ini.%%ion. Lxaminaiioll includ¢s a r¢'viLw of lh¢ e0nin r¢cords kept by the chariiy and a ¢oJnparisoii of Ili¥ a¢eounis pr¢s¢iiied wilh Ihog¥ f¥¢ords. It also Jn¥ludes ¢onsidLYthiion of othy unvsull Ii¢ms or disclosur¢'s Jn IhL ac¢uunis, and %L¥king LxplilDaliun% frum you &% InL%lee4 ¢01¢Ing any such matiers. The prLKcdur¢% un(J¢rtakcn do nut pruvidL illl the LvidincL that w'ould bc required in audii ar¥J con5cquenily no opinion 15 gii'cn lo whcihcr the accoun1% pre%eni a 'Irue and fair view, and the report is limited to those mallers sei oui in ihe stameni below. Independent exminer's stteJnen¢ In cnnncclii)n H'ith my cxaminaiion. no rnaller h&$ corne w my aiieniion.. lil whLLh givcb mc rcanabIC ca lo bclicvc thai in any maicrial rcsycct thc rcqu1Tc1S'. 10 keep prorkr accounting re¢ord in ac¢oTdan¢e with se¢iion 386 of the Comp#nie Aci 20116: and 10 prcpurc a¢¢ount% which a¢¢tsTd with ih¢ a¢¢ouniing rc¢ords. Coimply wilh th¢ a¢¢ounting rcquiremcnt% of cclion 396 of Ihc Companies Aci ?tMIO and with ihc meihod% and principlcs of Ilic Slalciiicnl nf Recommended Practice.. Acc4)uniing and Repoff in8 by Charities have not been mei.. or lill to which. in my opinion. altcnlion should in Ordcr lo cnablc a PTOW undcrslanding of ihc accoun15 to bc rLaLhcd. R.G.K.Gr71lh FCA Independent examiner Units 8-10 Sirawberry Lane [[Kitha1 Esrate Willcnhall Wc5t Midlatlds WV13 IRS Pge 4
l Dog At A Time Rescue UK (A Company limited by guarantee) Statement of financial actiiities For the Trear ended 31 October 2023 Unr¢stri¢ted funds 2023 TotAI 2022 Totgl Incoming resources Incorning re%ource% fTom generating fvnds= Voluntdry income Invc%imL'nt irt¢om¢ 170.390 257 170.39 257 134.957 15 Total incoming resources 170.647 170.647 134.972 Resour¢es expended ()IhLr KLnnel lKndItIC QihLr ufliLL cxpcn&e aiik Lhar¥is Sundry expenses Printin&i,51aiionery and advertising ALLoiinianLy 132.297 7.508 375 ¥.9110 2.616 360 132.297 7,508 375 92.977 7.500 2.616 360 3.021 Total r¢$our¢es ¢xpend¢d 152.136 152.136 115,9XX Tolal lunds brought forward 104.329 104.329 85.341 Total funds carrled fonvard 122.839 122.840 104,325 Thc Stalcn( or rinancial activiiics includcs all Wdins and losscs in thc year and thcreforc a scPaTa statemcnl of iotal reeogni$ed gain.s and 10&8es has not been prepared. All of th¢ above amount5 relaie to ¢Olliinuing activilies. The notes oll pages 9 to 12 form Alegra1 part of ihese finDtiAI st&tements. Pge S
l Dog At A Time Rescue UK (A Company limited by guarantee) Income and expenditure account For the ye4r ended 31 October 2023 2023 2022 N&t¢s Income 170,390 134.957 Operating expenditure (152.136} {115,9861 Operatlng surplus 18,254 18,971 Other income InlLi¢¥l r¥¥¥iNabl¢ and similaT ijwomc 257 257 Retained surplu5 for the financial year 18.986 AII ULliviliL& d¥rivL frum cunlinuing upcrnlions. The notes oll pages 9 to 12 form Alegra1 part of ihese finDtiAI st&tements. Pge 6
l Dog At A Time Rescue UK (A Company limited by guarantee) Balance sheet as at 31 October 2023 2023 2022 riotes Fixed assets Tangible a.ssets Current as5etS Cash ai bank and in hat¥1 70.970 70.970 57.229 3¥.358 57.229 38.358 Cr¢dltors: gmounts falllng due Trvllhln one year 5.3601 I5,10} Net eurrent assets 51.869 33,358 Net assets 122.8J9 104,328 Funds Unre.slricied income funds 122.839 104,32 Total funds 122.839 l(M.32 Thc Balance Sheet ¢on¢inues on ihe following page. The notes oll pages 9 to 12 form Alegra1 part of ihese finDtiAI st&tements. Pge 7
l Dog At A Time Rescue UK (A Company limited by guarantee) BalAnee sheet {continued) Trustees statements required b!. the Companies Art 2006 for the year ended 31 October 2023 In appToving the5¢ financial statewnent5 a5 Ite¢S of the company hebY confjrrn.. lal thai for the year stated aboi'e the company was ertliiled &) th¢ ¢xemwiort confer by seciion 477 of the Companies ALt ?006 . Ibl Ihat no noiice ha5 been deposited at rhe registered otTice of ihe company piirsuani w section 476 of the Companies A¢1 2006 r¢qu¥sllt)b) Ihai an audii b¢ ¢ondu¢i¢d for Ili¢ y¢ar cnd¢xl 31 U¢iob¢r 2023. ILI Ihai we uLkDuwled¥e OUT respL)nsibililies for.. 111 cnsuring thai the ¢ompany keeps prop¢r accouniing rer&S which ¢omply section 386 of the Companies Act 2006, and 121 prLpuringp finunciul %talcJncnl% which givc a truc and fair vicw of Ihc statc of affuiT4 ofthc compwiy al Ihc cnd of thL financial year and of 11% pmfii OT for Ihc ycar Ihcn CrCd in aecordancc wiih Ihc rcquiTCll)cnls of %eciinii%.194 and -3()5, and w'hich oihen¥ise eornply with Ihe provisions of the Companies Aci relating 10 fLn8ncial siaiemenis. far as appliLabl¢ 10 ik. company. These financial 51alemenls ar¢ Prepared in accordanc¢ wilh ihe sp¢cial provisions of Part I S of the Qompani¢s Aci 21111fi r¥laiing its small ¢ompani¢b Thc finanLial siatcmcnis wcrc approvcd by Ihc board on 4 Fcbnry 2024 S1Cd on ils bchalf by J Watts Dlreetor The notes oll pages 9 to 12 form Alegra1 part of ihese finDtiAI st&tements. Pge 8
l Dog At A Time Rescue UK (A company limited bv guaraJJtee) Notes to financial statements for the year ended 31 October 2023 Aeeollnting policies The principal accounting TX)licies are SUTntnarised below. The accounting policies have been applied consistei)tly throughout the year and the preceding year. Basis of accounting ThL fJrtanLial stat¢menis a pr¥P<'d wxder the hisioncal ¢osi Lonv¢rtlJon and Jn aL¢ordartLL with St&lLmLni L)f RcLonunendcd PraLliL¢'ALLounling iind Repvning by ChaTities' issucd in Januilry 2015 ISORPIFRS10211 and Ihc C'ompanies Aci 2006. 1.2. CAshno ThL ihurily ha¥ taken advanlage L)f the exemptioij in FRSI from the requirement to produce a cashflow btatc]nLI)t because it 15 a small charity. 1.3. Incoming re50ur¢es All incnming resoiirees are included in ihe SthIenDt of financial aciii'iiie% h¢ the charity 1% eiiliiled lo the inLomL' and ihL anioLint ¢an qLL4Th1ifi¢d with reasonabl¢ a¢curacy. Th¢ following sp¢¢ific poli¢i¢s are applied 10 pariiiul£1r ¢ai¢gori¢$ (>f in¢om¢: Voluniary in¢omc is rc¢cived by way of sran donatio aThJ 8ifts atwj is in¢l1¢d it) 1] in ihc Stsiemcni of financial activilics w'hcn rccciiablc. firanL4 wherc ¢niiilcrn¢nt is not condilional ihc delivery of a spccific perforn)ance by the chariiy. are recognised wherb Ihe chariiy becomes uncondiiionally eniiiled lo the grani. DonJi¢d s¢rvi¢¢8 and f4¢iliii¢% are io¢lud¢d at tb¢ value 10 the ¢hariiy wher¢ this ¢an bc quantifi¢d. The valu¢ of s¢rni¢¢.% provid¢(I by i'oluniccr% has noi bccn includcd. Giti% donated for resale are Inc1led as incomiTh8 resources wryihin aciivitie% for 8eneTaiin8 funds when they are Income from investments is in¢lud¢d in the year in whi¢h it 1$ re¢¢ivabl¢. 1.4. Resources expended ExpLt)dilurc is rico8nisLd on an accrual basis as a liabiliiy is incurrcd. Expcndiiurc includes any VAT which Lannot bL fully reLOVLfL(L anil 1.% reported as part ofthe Lxpenditure (o wthiLh li rLlaies. Costs of gcncr31ing funds cornprisc the costs 35sorialed wth attracting voluntary income and the c05t5 of trading for fundraising pUosCS Lncluding Ihc charity's Shop. Chariiable expendiiure comprises those costs incurred by the charity in the delii'ery of its aciiviiies and services for ilb b¢n¢fiLiaT1¢5. li In¢ludr5 both r05ts that b¢ allocaid dii¢rily lo Such ¥livi11¢5 and ihos¢ cost5 of an indirect ]lre n¢c¢55ary 10 suPrt them. FuTraIsIng r05ts are thoK incutred in 5¢¢king volwitsry Wntribution5 and do not include the cost5 of dissenunating infoTtnation in 5UPPOrt of the chari¢abl¢ activities. Support costs arc thosc costs incurrcd direeily in supw>rt of cxpctmliturc on thc objccts of thc charity and include project management. P*ge 9
l Dog At A Time Rescue UK (A company limited bv guaraJJtee) Notes to financial statements for the year ended 31 October 2023 Tangible fiied assets and depreciation Tallgible tixed aS5¢1s are slated ai cosi less aceumulaied depreciaiion. Depreciation is provided at rates calculated io off the cost Icss residual valuc of each asser o%'er its ex1¢ usefijl life, as follows.. Lartd and buildirtgs No depre¢iation is ptovjdeil. Voluntary income Lnrestricte<l funds 2U23 Total 2022 Total Dog Adoption Donations FB Auciion5 Fiind Rai.4in Doniilion%".oih¢r 40.920 82.253 19.742 .495 17,9XO 40,920 82.253 19.742 9.495 17.980 45,493 50,660 17.02.5 8.646 170.390 170.390 134.957 Ini'¢$tment Income Lnrtstrlcted runds 202.1 Total 2022 Total Bank ini¢r¢si rc¢¢iv¢d 257 257 15 257 257 Emplo)'ees Employm¢nt ¢osts No salarics or wagcs hal'c bccn paid to cmpIoycL. includins ihc trustCC5. durin8 thc ycar. T4x4tion The charity's actii'ilies fall Mryihin ihc cxcmpiions affordcd by the provisions of thc Incomc and C.OTporation Taxes Act 1988. Aecordin8ly. there is no iaxaiion charge in aecollnis. Page 111
l Dog At A Time Rescue UK (A company limited bv guaraJJtee) Notes to financial statements for the year ended 31 October 2023 Land and buildiDgs freehold Tangible fixed a55ets Total Cost Ai l November 2022 and AI 31 October 2023 70.970 70,970 Net book values AI 31 OLtobLr 2023 70.970 70,970 At 31 October 2022 70,970 70,970 Creditors: amounts falling due wlthln one }'ear 2023 2022 A¢¢ruals and deferred in¢ome 5.36 AnAIysis of net assets between funds Unre5trleled funds funds Fiind balances at 31 October 2023 as represerbied by-. Inlangiblc fixcd assets Currcnt aMct5 Ciirrent liabilities 70,970 57,229 15,3601 70.971) 57.229 I22.39 122.839 Unrestri£t¢d fund5 At At 31 Oct 2U23 Incoming Oul%oin% re50urce5 re50urce5 2022 DOG RESCUE 104.328 170.647 1152.136) 122,839 Purposes of unrestricted funds The PUTPO* of the fut is io rehouse &baNioned dogs" In Europe inio mainland UK. Pagell
l Dog At A Time Rescue UK (A company limited bv guaraJJtee) Notes to financial statements for the year ended 31 October 2023 ii. Comp%nv limited b). guarantee l Dog Ai A Time Rescue UK is a cornpany IiTnit¢d by guarantee and accordingly does not have a shaTe capital. Every mcmbcr of IhL company undertakes io coThiribuic such amount as may be rcquired noi cxeccding) £1 10 ihc assLls ol. Ihc ¢haniabl¢ comparty in th¢ ¢vcni of its b¢ing WOWMI up whil¢ h¢ or shc is a rtMb¢r. or wiihin onc ar aftcr he ur cea%e.% tt) a meTDber. Page12