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2021-12-31-accounts

Charity registration number 1167667

LINBEE DOG REHOMING

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

LINBEE DOG REHOMING

CONTENTS

Page
Trustees report 1 - 2
Independent examiner's report 3
Statement of fnancial activities 4
Balance sheet 5
Notes to the fnancial statements 6 - 12

LINBEE DOG REHOMING

TRUSTEES REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees present their annual report and financial statements for the year ended 31 December

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting

Objectives and activities

The charity's objectives and policies are :

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Financial review

The principal sources of funding for the charity were from donations, grants and fundraising events. This income has been utilised in the day to day running of the charity and to cover such costs as dog food, vet fees, kennel costs and medical expenses.

The charity has generated a positive outcome for the year with a net surplus in funds of £15,781 which will be used to finance the future objectives of the charity. The charity aims to build up surplus funds for its future objectives and there is an amount of £47,102 in funds to carry forward into the next year.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained

Structure, governance and management

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

The trustees who served during the year and up to the date of signature of the financial statements L Whitaker

T Pennell D McCombe A Cox

J Booth

LINBEE DOG REHOMING

TRUSTEES REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees report was approved by the Board of Trustees.

.............................. .............................. L Whitaker T Pennell Trustee Trustee Date: 17 August 2022

LINBEE DOG REHOMING

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF LINBEE DOG REHOMING

We report to the trustees on our examination of the financial statements of Linbee Dog Rehoming (the charity) for the year ended 31 December 2021.

Responsibilities and basis of report

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

We report in respect of our examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out our examination we have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

We understand that this has been done in order for financial statements to provide a true and fair

We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:

We 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

Calvert Dawson Ltd

288 Oxford Road Gomersal Cleckheaton West Yorkshire BD19 4PY

Dated: 17 August 2022

LINBEE DOG REHOMING

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2021

**Unrestrict ** Restricted **Total ** **Unrestrict ** Restricted Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
Note £ £ £ £ £ £
Income and endowments from:
Donations and 3 21,326 32,591 53,917 28,178 13,521 41,699
Charitable activities 4 7,483 - 7,483 11,325 - 11,325
Other trading 5 8,762 279 9,041 15,794 599 16,393
Other income 6 2,977 - 2,977 2,271 - 2,271
Total income 40,548 32,870 73,418 57,568 14,120 71,688
Expenditure on:
Raising funds 7 486 - 486 - - -
Charitable activities 8 41,243 15,727 56,970 40,493 14,120 54,613
Other 11 181 - 181 - - -
Total expenditure 41,910 15,727 57,637 40,493 14,120 54,613
Net
(outgoing)/incoming (1,362) 17,143 15,781 17,075 - 17,075
Gross transfers
between funds 16,643 (16,643) - - - -
Net income for the year/
Net movement in funds 15,281 500 15,781 17,075 - 17,075
Fund balances at 1 January 31,321 - 31,321 14,246 - 14,246
Fund balances at 31
December 2021 46,602 500 47,102 31,321 - 31,321

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

LINBEE DOG REHOMING

BALANCE SHEET

AS AT 31 DECEMBER 2021

2021 2020
Notes £ £ £ £
Fixed assets
Tangible assets 12 18,077 4,464
Current assets
Cash at bank and in hand 30,677 28,389
Creditors: amounts falling due
within one year 13 (1,652) (1,532)
Net current assets 29,025 26,857
Total assets less current liabilities 47,102 31,321
Income funds
Restricted funds 500 -
Unrestricted funds 46,602 31,321
47,102 31,321

The financial statements were approved by the Trustees on 17 August 2022

.............................. ..............................
L Whitaker T Pennell
Trustee Trustee

LINBEE DOG REHOMING

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

Charity information

Linbee Dog Rehoming is an unincorporated charity, controlled by its governing document, a

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not

LINBEE DOG REHOMING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation h ll d h f h

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings 20% of net book value Motor vehicles 25% of net book value

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within

LINBEE DOG REHOMING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the

3 Donations and legacies

**Unrestrict ** Restricted Total Unrestricte Restricted Total
funds funds funds funds
2021 2021 2021 2020 2020 2020
£ £ £ £ £ £
Donations and grants 18,326 32,591 50,917 23,190 13,521 36,711
Gift Aid 3,000 - 3,000 4,988 - 4,988
21,326 32,591 53,917 28,178 13,521 41,699

4 Charitable activities

Unrestrict Unrestrict
ed funds ed funds
2021 2020
£ £
Adoption fees received 7,483 11,325

LINBEE DOG REHOMING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

5 Other trading activities

Unrestrict Restricted
funds
funds
2021
2021
£
£
Fundraising events
3,580
279
Sponsorships and
social lotteries
5,182
-
Other trading
8,762
279		 Total Unrestricte
Restricted
Total
funds
funds
2021
2020
2020
2020
£
£
£
£
3,859
8,338
599
8,937
5,182
7,456
-
7,456
9,041
15,794
599
16,393		 Total
2020
£
8,937
7,456

6 Other income

7 Unrestrict Unrestricte
funds
funds
2021
2020
£
£
Other income
2,977
2,271
Raising funds
Unrestrict
Total
funds
2021
2020
£
£
Fundraising and publicity
Advertising
486
-
486
-		 Unrestrict Unrestricte
funds
funds
2021
2020
£
£
Other income
2,977
2,271
Raising funds
Unrestrict
Total
funds
2021
2020
£
£
Fundraising and publicity
Advertising
486
-
486
-
Total
2020
£
-
-

LINBEE DOG REHOMING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

8 Charitable activities

Charitable Support Total Charitable Support Total
Activities Costs 2021 Activities Costs 2020
2021 2021 2020 2020
£ £ £ £ £ £
Depreciation and - 2,250 2,250 - 1,195 1,195
Dog food and general
expenses 2,204 - 2,204 8,799 - 8,799
Medical expenses and
vet fees 10,913 - 10,913 13,430 - 13,430
Rehabilitation and
behavioural costs 18,151 - 18,151 14,460 - 14,460
Motor and travel 6,064 - 6,064 1,148 - 1,148
Shows and promotions 848 - 848 262 - 262
Accountancy and legal - 840 840 - 720 720
Bank charges - 540 540 - 584 584
Rent, rates and water - 13,258 13,258 - 12,400 12,400
Insurance - 400 400 - 367 367
Postage and stationery - 126 126 - 411 411
Sundry expenses - 1,376 1,376 - 837 837
38,180 18,790 56,970 38,099 16,514 54,613
38,180 18,790 56,970 38,099 16,514 54,613
Analysis by fund
Unrestricted funds 22,453 18,790 41,243 23,979 16,514 40,493
Restricted funds 15,727 - 15,727 14,120 - 14,120
38,180 18,790 56,970 38,099 16,514 54,613

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

10 Employees

The average monthly number of employees during the year was:

2021 2020
Number Number
Total - -

There were no employees whose annual remuneration was more than £60,000.

LINBEE DOG REHOMING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

11 Other

Unrestrict Unrestricte
funds
2021 2020
Net loss on disposal of tangible fxed assets 181 -
12 Tangible fxed assets
Fixtures and Motor Total
fttings vehicles
£ £ £
Cost
At 1 January 2021 4,394 3,000 7,394
Additions - 16,643 16,643
Disposals - (3,000) (3,000)
At 31 December 2021 4,394 16,643 21,037
Depreciation and impairment
At 1 January 2021 879 2,051 2,930
Depreciation charged in the year 703 1,547 2,250
Eliminated in respect of disposals - (2,220) (2,220)
At 31 December 2021 1,582 1,378 2,960
Carrying amount
At 31 December 2021 2,812 15,265 18,077
At 31 December 2020 3,515 949 4,464
13 Creditors: amounts falling due within one year
2021 2020
£ £
Trade creditors 932 932
Accruals and deferred income 720 600
1,652 1,532

LINBEE DOG REHOMING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

14 Analysis of net assets between funds Analysis of net assets between funds Analysis of net assets between funds
Unrestrict Restricted Total Unrestricte Restricted Total
ed funds funds d funds funds
2021 2021 2021 2020 2020 2020
£ £ £ £ £ £
Fund balances at
31 December 2021
are represented
Tangible assets 18,077 - 18,077 4,464 - 4,464
Current assets/ 28,525 500 29,025 26,857 - 26,857
46,602 500 47,102 31,321 - 31,321

15 Related party transactions

There were no disclosable related party transactions during the year (2020 - none).