**Charity registration number 1167667**
## **LINBEE DOG REHOMING**
**ANNUAL REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2023**
## **LINBEE DOG REHOMING**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees report|1 - 2|
|Independent examiner's report|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes to the financial statements|6 - 12|
## **LINBEE DOG REHOMING**
## **TRUSTEES REPORT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
The trustees present their annual report and financial statements for the year ended 31 December 2023.
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 Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
## **Objectives and activities**
The charity's objectives and policies are :
- to relieve the suffering of dogs in need of care and attention, in particular high risk pound dogs.
- to provide and maintain kennels for the reception and care of such dogs.
- to finance the necessary upkeep and veterinary costs of these dogs prior to them being re-homed.
- to promote humane behaviour towards animals by providing appropriate care, protection, treatment and security for animals which are in need of care and attention by reason of sickness, malnutrition, poor circumstances or ill usage.
- to educate the public in matters pertaining to animal welfare in general and the prevention of cruelty and suffering among animals.
There has been no change in these objectives and policies during the year.
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 net deficit in funds of £197 for the year. The charity aims to build up surplus funds for its future objectives and there is an amount of £41,886 in funds to carry forward into the next year, which will be used to finance these objectives.
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 throughout the year.
## **Structure, governance and management**
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
The trustees who served during the year and up to the date of signature of the financial statements were: L Whitaker
T Pennell J Booth
- 1 -
## **LINBEE DOG REHOMING**
## **TRUSTEES REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
The trustees report was approved by the Board of Trustees.
.............................. L Whitaker **Trustee**
.............................. T Pennell **Trustee**
Date: 24 May 2024
- 2 -
## **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 2023.
## **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 view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
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:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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 financial statements to be reached.
## **Calvert Dawson Ltd**
288 Oxford Road Gomersal Cleckheaton West Yorkshire BD19 4PY
Dated: 24 May 2024
- 3 -
## **LINBEE DOG REHOMING**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**3**
49,861
-
Charitable activities
**4**
4,619
-
Other trading activities
**5**
3,876
-
Other income
**6**
4,340
-
**Total income**
62,696
-
**Expenditure on:**
Raising funds
**7**
173
-
Charitable activities
**8**
62,720
-
Other
**11**
-
-
**Total expenditure**
62,893
-
**Net (outgoing)/incoming**
**resources before transfers**
(197)
-
Gross transfers between
funds
-
-
**Net income for the year/**
**Net movement in funds**
(197)
-
Fund balances at 1 January 2023
42,083
-
**Fund balances at 31 December**
**2023**
41,886
-|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
49,861
29,625
9,278
4,619
5,240
-
3,876
4,960
905
4,340
2,571
-
62,696
42,396
10,183
173
236
-
62,720
46,679
10,683
-
-
-
62,893
46,915
10,683
(197)
(4,519)
(500)
-
-
-
(197)
(4,519)
(500)
42,083
46,602
500
41,886
42,083
-|**Total**
**2022**
**£**
38,903
5,240
5,865
2,571|
|---|---|---|
|||52,579|
|||236|
|||57,362|
|||-|
|||57,598|
|||(5,019)
-|
|||(5,019)
47,102|
|||42,083|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 4 -
## **LINBEE DOG REHOMING**
## **BALANCE SHEET**
## _**AS AT 31 DECEMBER 2023**_
|**Notes**
**Fixed assets**
Tangible assets
**12**
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due within one**
**year**
**13**
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
Unrestricted funds|**2023**
**£**
19,771
(870)|**£**
22,985
18,901
41,886
-
41,886
41,886|**2022**
**£**
30,097
(1,712)|**£**
13,698
28,385|
|---|---|---|---|---|
|||||42,083|
|||||-
42,083|
|||||42,083|
The financial statements were approved by the Trustees on 24 May 2024
.............................. .............................. L Whitaker T Pennell **Trustee Trustee**
- 5 -
## **LINBEE DOG REHOMING**
## **NOTES TO THE FINANCIAL STATEMENTS**
## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
## **1 Accounting policies**
## **Charity information**
Linbee Dog Rehoming is an unincorporated charity, controlled by its governing document, a deed of trust.
## **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 charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
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 but which has since been withdrawn.
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 in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
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 received.
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 recognised at the time of the donation.
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 known, the legacy is treated as a contingent asset.
- 6 -
## **LINBEE DOG REHOMING**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
## **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 charges are allocated on the portion of the asset’s use.
## **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 financial activities.
## **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 determine the extent of the impairment loss (if any).
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term 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 one year are not amortised.
- 7 -
## **LINBEE DOG REHOMING**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
## **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 liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **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 revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**£**
**£**
Donations and grants
46,815
-
Gift Aid
3,046
-
49,861
-|**Total**
Unrestricted
Restricted
funds
funds
**2023**
2022
2022
**£**
£
£
46,815
27,077
9,278
3,046
2,548
-
49,861
29,625
9,278|Total
2022
£
36,355
2,548|
|---|---|---|
|||38,903|
- **4 Charitable activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2023**|**2022**|
||**£**|**£**|
|Adoption fees received|4,619|5,240|
- 8 -
## **LINBEE DOG REHOMING**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
## **5 Other trading activities**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**£**
**£**
Fundraising events
1,696
-
Sponsorships and social
lotteries
2,180
-
Other trading activities
3,876
-
**Other income**
Other income
**Raising funds**
**Fundraising and publicity**
Advertising|**Total**
Unrestricted
Restricted
Total
funds
funds
**2023**
2022
2022
2022
**£**
£
£
£
1,696
2,327
905
3,232
2,180
2,633
-
2,633
3,876
4,960
905
5,865
**Unrestricted**
Unrestricted
**funds**
funds
**2023**
2022
**£**
£
4,340
2,571
**Unrestricted**
Total
**funds**
**2023**
2022
**£**
£
173
236
173
236|Total
2022
£
3,232
2,633|
|---|---|---|
|||5,865|
|||Total
2022
£
236|
|||236|
## **6 Other income**
## **7 Raising funds**
- 9 -
## **LINBEE DOG REHOMING**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
## **8 Charitable activities**
|**Charitable**
**Activities**
**Support**
**Costs**
**2023**
**2023**
**£**
**£**
Depreciation and impairment
-
3,312
Dog food and general
expenses
7,257
-
Medical expenses and vet
fees
11,633
-
Rehabilitation and
behavioural costs
16,509
-
Motor and travel expenses
7,792
-
Shows and promotions
287
-
Accountancy and legal fees
-
906
Bank charges
-
53
Rent, rates and water
-
12,796
Insurance
-
477
Postage and stationery
-
84
Sundry expenses
-
1,614
43,478
19,242
43,478
19,242
**Analysis by fund**
Unrestricted funds
43,478
19,242
Restricted funds
-
-
43,478
19,242|**Total**
**2023**
**Charitable**
**Activities**
**Support**
**Costs**
**2022**
**2022**
**£**
**£**
**£**
3,312
-
4,379
7,257
2,425
-
11,633
8,844
-
16,509
16,310
-
7,792
7,658
-
287
259
-
906
-
1,158
53
-
256
12,796
-
13,427
477
-
652
84
-
-
1,614
-
1,994
62,720
35,496
21,866
62,720
35,496
21,866
62,720
24,813
21,866
-
10,683
-
62,720
35,496
21,866|**Total**
**2022**
**£**
4,379
2,425
8,844
16,310
7,658
259
1,158
256
13,427
652
-
1,994|
|---|---|---|
|||57,362|
|||57,362|
|||46,679
10,683|
|||57,362|
## **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:
||**2023**|**2022**|
|---|---|---|
||**Number**|**Number**|
|Total|-|-|
There were no employees whose annual remuneration was more than £60,000.
- 10 -
## **LINBEE DOG REHOMING**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
|**11**|**Other**||||
|---|---|---|---|---|
||||**Unrestricted**|Unrestricted|
||||**funds**|funds|
||||**£**|£|
||||**2023**|2022|
||Net loss on disposal of tangible fixed assets||-|-|
|**12**|**Tangible fixed assets**||||
|||**Fixtures and**|**Motor vehicles**|**Total**|
|||**fittings**|||
|||**£**|**£**|**£**|
||**Cost**||||
||At 1 January 2023|4,394|16,642|21,036|
||Additions|12,600|-|12,600|
||Disposals|-|-
|-|
||At 31 December 2023|16,994|16,642|33,636|
||**Depreciation and impairment**||||
||At 1 January 2023|2,144|5,195|7,339|
||Depreciation charged in the year|450|2,862|3,312|
||Eliminated in respect of disposals|-|-
|-|
||At 31 December 2023|2,594|8,057|10,651|
||**Carrying amount**||||
||At 31 December 2023|14,400|8,585|22,985|
||At 31 December 2022|2,250|11,448|13,698|
|**13**|**Creditors: amounts falling due within one year**||||
||||**2023**|**2022**|
||||**£**|**£**|
||Trade creditors||-|932|
||Accruals and deferred income||870|780|
||||870|1,712|
- 11 -
## **LINBEE DOG REHOMING**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
|**14**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Restricted**
**funds**
**2023**
**2023**
**£**
**£**
Fund balances at 31
December 2023 are
represented by:
Tangible assets
22,985
-
Current assets/(liabilities)
18,901
-
41,886
-|**Total**
Unrestricted
funds
Restricted
funds
**2023**
2022
2022
**£**
£
£
22,985
13,698
-
18,901
28,385
-
41,886
42,083
-|Total
2022
£
13,698
28,385|
|---|---|---|
|||42,083|
**15 Related party transactions**
There were no disclosable related party transactions during the year (2022 - none).
- 12 -