Charity number: 1167007 Company number.. l)9827423 l Dog At A Time Rescue UK (A Company limited by guarantee) Trustee5' report and financial statements for the year ended 31 October 2024
l Dog At A Time Rescue UK {A company limited by guarantee) Contents Page LesFuI dnd administrdtive infuTmUtiun Trustees, report Tndependent examiner s Teport Statement of financial activities Incomc and cxpcnditurc account Balance sheet Notcs to thc financial statcmcnts 9- 11
l Dog At A Time Rescue UK {A company limited by guarantee) Legal and administralive information Charity number 1167007 Company registration number 09827423 Business address Cumbcrland Court 80 Mount Street Nottingham NGI 6H Registered office Cumberland Court 80 Mount Street Nortingharn NGI 6H Trustees J Watts Director J ChapTnan Director J Webb DirectOT S.V. HoltonDirector S Clarkson Director P ScottDirector l RcaDirccor Secretary l.A.Rea Accountants Vogue Management SeviLes Liinited Unit 20 Straivbcrry Lanc Ind E%tatc Willcnhall Wcst Midlands WV13 3RS Page I
l Dog At A Time Rescue UK {A company limited by guarantee) Report of the trustees (ineorporating the directors, report) for the year ended 31 October 2024 Thc trustC prcscnt thcir rcport and thc financial statcmcnLs forthc ycar cndcd 31 Octobcr 2024. Thc trustccs, Ivho arc al80 dircctors of l Dog AtA Timc Rescuc UK for thc purpo8c% of company law and who served during the year and up to the date of this report are set out on page l. Structurey governance and management STRUCTURE l Dog At A Tirne Rescue UK is a registeTed company IiTnited by guarantee under number 9827423 on 16th Octobcr 2015 and obtaincd charitablc statti% undcr niimbcr 1167007. It l8 governed by a Memorandum & Articles ofAssociation dated 16th October 2015. GOYERNANCE The Charity believes that is important to have the requisite range of skills and experience represented on the Board of Trustees and ir is reflected in ihe curreni membership. MANAGEMENT The Board meet on a quarterly basis.The Company Secretsry attends but is not a Board member. Objectives and activities Thc full namc of thc Charity is l Dog At A Timc Rcseuc UK.Thc main projcct of thc Charity is thc rchoii%ing of abandoned dogs from Europc into thc UK VOLUNTEERS The charity is assisted by a number of unpaid volunteers. Achlevements and perfonnance The Trustees are of the opinion that a great deal of public benefit ha5 been achieved a5 a result of the services provided by the Charity. Financial review The tinanLial statements,including the iiotes, ha*e been prepared in coinpliance Vrfth the Stateinent ol'ReLu¥nised PraLtiLe "ALLuunting and Reporting by Charities. The analysis of inLvme and Lobts refleLts the Ll(15sifiLdtion of aLtivities,tO¥Fethei witli LV5ts of administrdtion. Page 3
l Dog At A Time Rescue UK {A company limited by guarantee) Report of the trustees (ineorporating the directors, report) for the year ended 31 October 2024 Statement of trustees, responsibilities The trustees Iivho are also direLtors of l Dog At A Time ResLue UK for the purpK)se of Lompany lawl are responsible for preparin¥F the Trustees, Annual Report and tlie financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Company law rcquircs thc tru%tcc% to PTcparc financial statcmcnts for cach financial ycar 'hiCh give a truc and fair viciv of thc statc of affair% of thc charitablL company and of the incoming rcsources and application of resoi1CS, including thc ineomc and cxpcnditurc, of thc charitsblc company for thai period. Jn preparing these financial staiements, the trustees are required to.. select suitable acLounting policies and then apply them consistently,. observe the methods and principles in the Charities SORP", make judgements and estimates that are reasonable and prudeni,. stale whether applicable UK ALcounting Standards have been folloive(L subjebt to any ateTial departuies dibLlubed and explained in the linanLial statement&; and prepare the financial 5taternents on the going conLeTn basi5 unless it is inappTopriate to PTe5ume that the charitable coinpany will continue in operation. The t1115tee5 are responsible for keeping proper accounting records which disclose with rcaonable accuracy at any timc thc financial POJtioll of thc charitablc company and 'hich cnablc thcm to cn%urc that thc financial %tatcmcnts comply with thc Companics Act 2006. Thcy are also responsible for safeguarding the assets of the charitable company and henee for tsking reasonable steps for the prevention and deteLtion of fraud and other irregularities. Small company provislons Thi5 report has been prepared in accordance with the special PTOVlSiOllS for srnall companies under Part 15 of the c.ompanies Act 2006. On bchalf of thc board l.A.Rea Secretary Page 3
l Dog At A Time Rescue UK {A company limited by guarantee) Independent examiner's report to the trustees on the unaudited financial statements of l Dog AtA Time Rescue UK. J report on the account5 of l Dog At A Tirne Rescue UK for the year ended 31 October 2024 Set out on pages 2 to 12. Respective responsibilities of trustee5 and independent examiner The charity's trustees {who are also the directors of the company for piirposes of company law) are responqible for the preparation of the aLcounts. The trustees consider that an audit is not required for this year under seLtion 144121 of the Charities ALt 2011 (the ALtI, and that ali independent examination is iieeded. It is my responsibility tu examine the IILcount5 under 5eLtion 145 of tlie ALt; to lollvw the proLedure5 Idid dvwn in the General Directions sFiven by the Charity Cvmmi5sion under Section 145151(bl of the Act, as aTnended; and tu state whetlier particular matter5 have come to Tlly attention. Basis of independent examiner's statement My examination was Lattied out in aLLordanLe Wlth tlie General Directions ¥iven by the Chatity Commi55ion. An examinkltion includeb a review of the aLLOUTlting recordb kept by the Lharity and a Lompaiison of the accountb piesented with those records. It also inLlude5 consideration of any unusual iteTllS or di5c105ures in the aLcounts, and seeking explanation5 from you as trustees concerning any such matter5. The procedure5 undertaken do not Pro.]de all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited ro those matters set out in the statement below. Independent examiner's statement Jn connection with my examination, no rnatter has come to rny attention.. {i) which gives me reasonable cause to believe that in any material respect the requirements.. to keep proper accounting records in accordance with section 386 of the Companies Act 2006,. and to prcparc account% which accord ivith thc accounting rccords, cornply with thc accounting rcquircmcnt% of scction 396 of thc Companics Act 2006 and with thc mcthod% and principlcs of thc Statcmcnt of Rceommcndcd Pra¢iice'. Accounting and Reporting by Charities have not been met., or {iil to which, in rny opinion, attention should be drawn in order to enable a proper understanding of Ihe accounts to be reached. R.G.K.Grlfflth,FCA Independent examiner Units 8 -1 O Strawberry Lane Jndustrial Estate Willenhall West Midlands,WV13 3RS Unrestrleted Restrlcted 2024 2023 funds funds Total Total Notes The notes on pages 9 to 12 form an integral part of these financial statements. Page 6
l Dog At A Time Rescue UK {A company limited by guarantee) Incoming resources JncoTning resources fTon] generating funds.. Voluntsry income 111,608 170,390 Investment income 452 257 Tot#1 incoming resources 111,608 111,608 170.647 Resources expended OtheT Kennel expellditure 121,493 121,493 132,297 Accountancy fees 360 360 OtheT office expense5 6,310 6.310 7,508 Bank charge5 393 393 375 Sundry expenses 1,983 1,983 8,980 Printing,stationery and advertising 2,309 2,309 2,616 Accountancy 360 Total resources expended 132,848 132,848 152,136 Total funds brought foThvard 122,839 122,839 104,329 Total funds carried forward 101,599 101,599 122,839 Thc statcmcnt of financial activitics includc% all gains and losscs in thc ycar and thcrcforc a scpaTatc statcmcnt of total rccogni%cd gain% and los%cs ha% not bccn prcparcd. All of the above amounts relate to coniinuing activities. The notes on pages 9 to 12 form an integral part of these financial statements. Page 6
l Dog At A Time Rescue UK {A company limited by guarantee) Income and expenditure aecount For the year ended 31 October 2024 2024 2023 Note5 Income 111,156 170,390 Operdting expendituie {132,848) (152,1361 Operating (deficit}Isurplus (21,692) 18,254 Other income Jntcrc8t rcccivablc and similar incomc 452 257 Retalned (deflclt)Isurplus for the financial year (21.2401 All activitic% dcrivc from continuing opcrations. The notes on pages 9 to 12 form an integral part of these financial statements. Page 6
l Dog At A Time Rescue UK {A company limited by guarantee) Balance sheet as at 31 October 2024 2024 2023 Notes Fixed assets Tangible assers 70,970 70,970 Current assets Cash at bank and in hand 35.989 57,229 35,989 57,229 Creditors: amounts falling due within one year (5,360) 15,3601 Net current assets 30.629 51,869 Net assets 101,599 122,839 Funds Unrestricted inclime funds 101.599 122,839 Total funds 101,599 122,839 Thc Balancc Shcct contlllUC8 on thc following pagc. The notes on pages 9 to 12 form an integral part of these financial statements. Page 7
l Dog At A Time Rescue UK {A company limited by guarantee) Balance sheet (continued) Trustees statements required by the Companies Act 2006 for the year ended 31 October 2024 Jn approving thebe finanLial statanent5 trubtee5 vf the Lonip<iny wt hereby Lonfinn.. (dl thut fur the yeai stilted above the curnpuny WdS entitled to the exemption cvnfetred by Section 477 of the Curnpanieb Act 2006 , (bl tliat no notice has been dep051ted at tlie registered office of the company pursuant to section 476 of the Companies Act 2006 requesting that an audit be conducted for the year ended 31 October 2024. (cl that we acknowledge our respon5ibilitie5 for.. (11 cnsuTing that thc company kccps propcr accounting rccords which comply ivith 5CCtion 386 ofthc CompanicsAct 2006, and (21 prcparing financial %tatemcnt% which give a truc and fair viciv of thc statc of affair% of the company as at thc cnd of thc financial year and of its profit or loss for the year then ended in aceordance with the requirements of qections 394 and 395, and which otherwise comply with the proNisions of the CompaniesALt relating to financial statements, so far as applicable to the Lompany. These findllLidl stlitements ale prepared in aCLordance with the bpeLial piovibionb of Part 15 of the Cvrnp<tnies ALt 2006 relatin¥ to srnall Lompdnies The financial statement5 were approved by the board on 25 Febnjary 2025 and signed on its behalf by J Watts Director The notes on pages 9 to 12 form an integral part of these financial statements. Page 8
l Dog At A Time Rescue UK {A company limited by guarantee) Notes to finaneial staten)ents for the year ended 31 October 2024 Accounting policies The principal accounting policies are 5umTnarised below. The accounting policies have been applied Consistently throughout the year and the preceding year. Basis of accounting The fin1cial stateinents ale prepared undeT the histuriLal cost convention and in accordanLe with the StateTnent of ReLolliTnended Practice'Accounting and ReportiT]g by Charities, issued in January 2015 ISORPIFRS102)) and the Companies Act 2006. 1.2. Cashflow The charity has taken advantage of the exemption in FRS I from the requirement to produce a cashflow Statement beLaube it is a small cl)arity. 1.3. Incoming resource5 All ineoming re%ources are included in the ststement of financial activities when the charity is entitled to the income and the amoiint Can be quantified with reasonable aLcuracy. The following specific policies are applied to partiLular Lategorieb of income.. Voluntary incoine is received by way of gtants, donations and gifts and is inLluded in full in the btdtement uf finanLldl dLtivitieb when ieLeivable. Grdntb where entitlement Is not Londitional on the delivery of a specific perfutmanLe by the Lhaiity, aTe reLugnised when the charity become5 unconditionally entitled to tlie grant. Donated Services and facilitie5 are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donatcd for rcsalc arc included as incoming rcsourccs within activitics for gcncrating funds when they are sold. Income from investments is included in the year in which it is receivable. 1.4. Resources expended Expenditure is reLo¥nibed on illl aLLrual bdSiS a liability is incuTred. Expenditure includcs any VAT which cannot bc fully rccovcrcd, and is rcportcd as part of thc cxpcnditurc to which it rclatc8. Costs of gcncrating funds compri%c the co%ts associatcd with attracting voluntary incomc and Ihe Costs of trading for fundraising purposes. c.haritable expenditure comprises those costs incurred by the charity in the delivery of its activities and serl'ices for its beneficiaries. Tt includes both costs that can be allocated direLtly to such aLtivities and thtsse costs uf indireLt nature neLessary tu support them. Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disserninating information in support of the Lharitable activities. Support costs are those costs incurred directly in support of expenditure on the object5 of the charity and include project management. Page 9
l Dog At A Time Rescue UK {A company limited by guarantee) Notes to finaneial staten)ents for the year ended 31 October 2024 1.5. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation 15 provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows.. Land and buildings No depreciation is provided. 2. Voluntary income Unrestrleted 2024 2023 Funds Total Total Dog Adoption 35,191 35,191 40,920 Donations 39,905 39,905 82.253 FB AuctlOll5 15,972 15,972 19,742 Fund Raising 2,921 2.921 9,495 Donations'other 17,167 17,167 17,980 111,156 170,390 3. Investment income 2024 21123 Total Total Bank interest received 452 257 Employees Employment costs No 8alarics or wagc% havc bccn paid to cmploycc8, including thc trnstcc%, during thc ycar. Taxation The chaiity's aLtivitieb fall within the exemptions afforded by the piovibionb of the InLome and Cotporation TXeS ALt 1988. ALcordingly, there is no taxatloll Lharge in these aLLUUTIts. Land and Tangible fixed assets buildings freehold Total Page 10
l Dog At A Time Rescue UK {A company limited by guarantee) Notes to finaneial staten)ents for the year ended 31 October 2024 Cost At l November 2023 and At 31 October 2024 70,970 70,970 Net book values At 31 October 2024 70,970 70,970 At 31 Octobcr 2023 70,970 70,970 Creditors: amounts falling due within one year 2024 202.1 AccTuals and defeed income 5,360 5.360 Analysis of nel assels between funds Unrestricted funds Fund balanceb iiie repre&ented by.. Intsngible fixed a&5et5 cent assets Current liabilities 70.970 35,989 70,970 57,229 101,599 122,839 Unrestricted funds At At 01 Nov Incomlng Outgolng 31 Oet 2023 resourees resources 2024 DOG RESCUE 122,839 111.608 (132,8481 101,599 io. Purposes of unrestricted funds The purpose of the fund is to rehouse abandoned dogs in Europe into mainland UK. Page 11
l Dog At A Time Rescue UK {A company limited by guarantee) Notes to finaneial staten)ents for the year ended 31 October 2024 ii. Company limited by guarantee l Dog At A Time Rescue UK is a company limited by guarantee and accoTdingly does not have a share capital. Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ¢eases to be a member. Page 12
l Dog At A Time Rescue UK {A company limited by guarantee) The following pages do not form part of the statutory accounts.
l Dog At A Time Rescue UK {A company limited by guarantee) Detsiled statement of financial activities For the year ended 31 October 2024 2024 2023 Incoming resources Incoming resources from generating funds: Volurttary irtcorne Dog Adoption 35.191 40,920 Donations 39.905 82,253 FB Auctions 15.972 19,742 Fund Raising 2,921 9.495 Donations,'other 17.619 17,980 111,608170,390 Investment ineome Bank interest Teceived 257 -257 Total incoming resources from generating funds 111.608 170,647 Total incoming resources 111,008 170,647 Resources expended Costs of generating t'unds: Fundraising trading: Cost of goods sold and other costs spPor1 ¢o.sls Page 14
l Dog At A Time Rescue UK {A company limited by guarantee) Detsiled statement of financial activities For the year ended 31 October 2024 Kennel Runnin¥ Cust 54.961 58,702 Vets Fees 30.461 28,538 Transportation 28.497 41,219 TiaN'el 2.478 Kfflinel maintenanLe 3,274 1,360 Extetnal donation 4,3(H) Accomodation L05ts 6,310 7,508 Bank charge5 393 375 128,196140,180 Total fundraising trading COSt of goods sold and other costs 128,196 140.180 Total costs of generating funds 128,196 140,180 Page 14
l Dog At A Time Rescue UK {A company limited by guarantee) Detsiled statement of financial activities For the year ended 31 October 2024 2024 2023 Charitable activities Governance costs Supporl COSIS Support- Professional- Accountancy fees 360 Sundry expenses 1.983 8,9¥0 Printing,stationery and advertising 2.309 2,616 AcLountanLy 360 4,65211.956 Total governance costs 4,652 11,956 Net incomingl(outgoing) resources for the year (21,2401 18,511 Page 15