2021-07-31-accounts - Doodleaid

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Registered Charity Number 1168409

DoodleAid CIO

Report and Accounts

For the Year Ended 31 July 2021

Report and Accounts

Larsen & Co Chartered Accountants

2 High Brighton Street Withernsea East Yorkshire HU19 2HL

DoodleAid CIO

Report and accounts For the year ended 31 July 2021

Contents	Page
Charity information	1
Trustees’ report	2
Statement of Trustees’ responsibilities	5
Independent examiner’s report	6
Statement of financial activities	8
Balance sheet	9
Notes to the accounts	10

DoodleAid CIO The report of the trustees for the year ended 31 July 2021

Trustees and professional advisers

Registered Charity name DoodleAid CIO Charity number 1168409 Trustees R King Chairperson C King J Sumner K Harvey R Mitchell B Cackett Registered office 2 Barton Cross Waterlooville Hampshire PO8 9PQ Independent Examiner Rachel Larsen 2 High Brighton Street Withernsea East Yorkshire HU19 2HL

DoodleAid CIO The report of the trustees for the year ended 31 July 2021

Introduction

The trustees present their annual report and accounts for the period ended 31 July 2021.

The board of trustees are satisfied with the performance of the charity during the year and the position at 31 July 2021 and consider the charity is in a strong position to continue its activities during the coming year, and that the charity’s assets are adequate to fulfil its obligations.

Structure, Governance and Management

The organisation is a charitable incorporated organisation. The organisation was established under a constitution dated 25 July 2016 which established the objects and powers of the charitable incorporated organisation.

The responsibility to ensure appropriate governance and management of the charity is vested in the Trustees who together form the board of trustees.

Name, registered office and constitution of the charity

The full name of the charity is DoodleAid CIO. The charity is also known by the name DoodleAid.

The legal registration details are :-

Registered office	2 Barton Cross, Waterlooville, Hampshire, PO8 9PQ
The Principal Office	2 Barton Cross, Waterlooville, Hampshire, PO8 9PQ
Charity Registration Number	1168409

Objectives and Activities of the Charity

A summary of the objects of the charity as set out in its governing document

For the benefit of the public to relieve the suffering of dogs, in particular poodle cross, in need of care and attention and, in particular, by placing such dogs into foster homes whilst permanent homes are found for them or other facilities for the reception, care and treatment of such dogs.

Public benefit that is provided by the charity

In planning our activities for the year we kept in mind the Charity Commissions guidance on public benefit at our trustee meetings.

Our model remains as set out in the objects of the charity as well as the public position on our website.

Part of the philosophy behind DoodleAid is we help, we don’t take over. These are not ‘our’ dogs but they are dogs loved by their current and future owners and dogs that have become a part of people’s lives. We do not presume that, because someone is forced into a position where they have to give up their beloved pet, that the relationship ends there. We give people the choice, because they deserve nothing less.

Dogs are matched with prospective owners but the choices are discussed with the current owner. New owners can and do visit the current owner, see the dog, take their dog with them (if they

DoodleAid CIO The report of the trustees for the year ended 31 July 2021

currently have one). If a behaviourist has been involved, they can meet and talk to ensure that all parties understand the needs of the dog. In some cases, the behaviourist assesses, advises the current owner and, if the dog is rehomed, helps the new owner deal with any ongoing issues.

Management

The methods adopted for the recruitment and appointment of new trustees

The trustees of the charity may at any time decide to appoint a new trustee, whether in the place of a charity trustee who has retired or been removed or as an additional trustee.

Trustees must be appointed by the charity trustees at a properly convened meeting of the charity trustees for a term of three years.

The minimum number of trustees is five and the maximum number of trustees is 12. If the number of trustees falls below the minimum the remaining trustee or trustees may act only to call a meeting of the charity trustees, or appoint a new charity trustee. They would also be able to continue to act in matters that do not require trustee consent and would ensure the welfare of the dogs was not effected.

Volunteers

The charity is assisted by volunteers in the rehoming team. This is a non-trustee position.

The trustees would like to thank everyone in the team for their hard work.

Trustees meetings

Due to the distance between trustees all trustees meeting are held via Skype

Financial Review

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity’s assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Transactions and Financial position

The financial statements are set out on pages 8-18. The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice, SORP (FRSSE), effective 2019.

The Statement of Financial Activities show net incoming resources for the year of a revenue nature of £12,886 (2020 net incoming resources £6,411).

The statement of financial position shows the total funds held at the year end were £29,761 (2020 £16,875).

The charity has no staff or fixed assets.

DoodleAid CIO The report of the trustees for the year ended 31 July 2021

DoodleAid relies mainly on online donations through its website, Facebook page and Facebook group. The Facebook group consists of 25,000 members. It holds regular online rallies for support, competitions and is used to advertise the dogs that need foster homes or rehoming.

The members of the Board of Trustees of the Charity during the year ended 31 July 2021 were;

R King Chairperson C King K Harvey J Sumner R Mitchell B Cackett

All trustees are members of the charity.

All trustees are appointed for a period of 3 years according to the charity’s constitution.

The members of the Board of Trustees of the Charity at the date the report and accounts were approved were;

R King Chairperson C King K Harvey J Sumner R Mitchell B Cackett

Independent Examiner

Rachel Larsen Chartered Accountant 2 High Brighton Street Withernsea East Yorkshire HU19 2HL

DoodleAid CIO The report of the trustees for the year ended 31 July 2021

Statement of Trustees' Responsibilities

The Charities Act requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business; and
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 1 April 2022.

R King Chairperson

DoodleAid CIO

Independent Examiner's Report to the trustees of the charity

Report of the Independent Examiner to the trustees on the accounts of the Charity for the period ended 31 July 2021

I report on the financial statements of the charity on pages 8-18 for the year ended 31 July 2021.

Respective responsibilities of trustees and examiner

The Charity's trustees are responsible for the preparation of the financial statements. The trustees are satisfied that the audit requirement of Section 144(2) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the charity is not subject to audit, and is eligible for independent examination, it is my responsibility to;

a) examine the accounts under section 145 of the 2011 Act;
b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and;
c) to state whether particular matters have come to my attention.

Basis of opinion and scope of work undertaken

I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the Charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination to satisfy myself that the objectives of the independent examination are achieved and before finalising the report, I obtain written assurances from the trustees of all material matters.

DoodleAid CIO

Independent Examiner's Report to the trustees of the charity

Independent Examiner's Statement, report and opinion

In connection with my examination, no matters have come to my attention which gives me reasonable cause to believe that in any material respect the requirements

i. to keep accounting records in accordance with section 130 of the Act;
ii. to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Act and;
iii. that the financial statements be prepared in accordance with the methods and principles set out in the Statement of Recommended Practice - Accounting and Reporting by Charities

have not been met; or

to which, in my opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached;

The Examiner's relevant professional qualification or body: Chartered Accountant

Rachel Larsen Chartered Accountant 2 High Brighton Street Withernsea East Yorkshire HU19 2HL

The date upon which my opinion is expressed is 1 April 2022.

DoodleAid CIO

Statement of financial activities

(incorporating the income and expenditure account) for the year ended 31 July 2021

		Unrestricted	Restricted	Total	Total
		funds	funds	Funds	Funds
	Notes	2021	2021	2021	2020
		£	£	£	£
Incoming resources
Voluntary income		30,953	592	31,545	35,724
Charitable income		558	–	558	538
		───────	───────	─────────	─────────
Total incoming resources		31,511	592	32,103	36,262
		`───────`	`───────`	`─────────`	`─────────`
Costs of generating funds
Cost of charitable activities		11,007	90	11,097	27,176
Other expenditure		7,820	–	7,820	2,375
Governance costs	2	300	–	300	300
		`───────`	`───────`	`─────────`	`─────────`
Total resources expended		19,127	90	19,217	29,851
		`───────`	`───────`	`─────────`	`─────────`
Net incoming resources before
other recognised gains and		12,384	502	12,886	6,411
losses
		`═════════`	`═════════`	`═════════`	`═════════`
Transfers between funds		350	(350)	–	–
Net movement in funds	7	12,734	152	12,886	6,411
		`═════════`	`═════════`	`═════════`	`─────────`
Total funds brought forward		16,270	605	16,875	10,464
		`═════════`	`═════════`	`═════════`	`─────────`
Total funds carried forward		29,004	757	29,761	16,875
		`═════════`	`═════════`	`═════════`	`═════════`

The statement of financial activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

All activities derive from continuing operations.

The notes on pages 10-18 form an integral part of these accounts .

DoodleAid CIO Balance sheet at 31 July 2021

	Notes		2021	2020
			£	£
FIXED ASSETS
Tangible assets	5		52	–
CURRENT ASSETS
Cash at bank and in hand		30,009		17,175
		`─────────`		`─────────`
Total current assets		30,009		17,175
		`─────────`		`─────────`
CREDITORS: Amounts falling due within one
year	6	(300)		(300)
		`─────────`		`─────────`
NET CURRENT ASSETS			29,709	16,875
			`─────────`	`─────────`
TOTAL ASSETS LESS CURRENT LIABILITIES			29,761	16,875
			`═════════`	`═════════`
FUNDS
Unrestricted income funds	8		29,004	16,270
Restricted income funds	8		757	605
			`─────────`	`─────────`
TOTAL FUNDS	8		29,761	16,875
			`═════════`	`═════════`

The accounts have been prepared in accordance with the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales.

R King Chairperson Approved by the board of trustees on 1 April 2022

The notes on pages 10-18 form an integral part of these accounts .

DoodleAid CIO Notes to the accounts for the year ended 31 July 2021

1. Accounting policies

Basis of preparation of the accounts

The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice, SORP (FRS 102), effective 2019.

The charity has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement.

The particular accounting policies adopted are set out below.

Accounting convention

The financial statements are prepared, on a going concern basis, under the historical cost convention.

Incoming Resources

Incoming resources are accounted for on a receivable basis.

Recognition of liabilities

Liabilities are recognised on the accrual’s basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP.

Fixed assets and depreciation

All tangible fixed assets are stated at cost less depreciation.

Depreciation has been provided at the following rates in order to write off the assets (less their estimated residual value) over their estimated useful economic lives.

Fixtures and fittings

5 years straight line

Taxation

As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the charity and is therefore included in the relevant costs in the Statement of Financial Activities.

The charity benefits from Gift Aid on donations from the public where applicable.

Funds structure policy

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance working capital.

DoodleAid CIO Notes to the accounts for the year ended 31 July 2021

Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them.

There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above.

Any other proposed transfer between funds would be considered on the particular circumstances.

2. Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

Surplus for the period is stated after crediting;	2021	2020
	£	£
Revenue Turnover from ordinary activities	32,103	36,262
And after charging;
Independent examiner’s fees	300	300

3. Statement of expenses paid to trustees or connected persons

Expenses are paid to trustees and volunteers for costs of the charity.

4. Trustees' Remuneration

Neither the trustees nor any persons connected with them have received any remuneration.

5. Tangible fixed assets

Tangible fixed assets
	Fixtures and	Total
	fittings
	£	£
Asset cost
Additions	65	65
	`═════════`	`═════════`
At 31 July 2021	65	65
	`═════════`	`═════════`
Depreciation
Charge for the year	13	13
	`═════════`	`═════════`
At 31 July 2021	13	13
	`═════════`	`═════════`
Net book value
At 31 July 2021	52	52
	`═════════`	`═════════`

DoodleAid CIO Notes to the accounts for the year ended 31 July 2021

6. Creditors: amounts falling due within one year
	2021	2020
	£	£
Accrued expenses	300	300
	`─────────`	`─────────`
	300	300
	`═════════`	`═════════`
7. Analysis of the Net Movement in Funds
	2021	2020
	£	£
Net movement in funds from statement of financial activities	12,886	6,411
	`─────────`	`─────────`
Net movement in funds available for future activities	12,886	6,411
	`═════════`	`═════════`

Particulars of Individual Funds and analysis of assets and	Particulars of Individual Funds and analysis of assets and	liabilities representing funds at	liabilities representing funds at	liabilities representing funds at
31 July 2021
	Unrestricted	Restricted	Total	Total
	funds		funds	funds
	2021	2021	2021	2020
	£	£	£	£
Fixed assets	52	–	52	–
Current assets	29,252	757	30,009	17,175
Current liabilities	(300)	–	(300)	(300)
	`─────────`	`─────────`	`─────────`	`─────────`
	29,004	757	29,761	16,875
	`═════════`	`═════════`	`═════════`	`═════════`
The individual funds included above are;
	Funds	Movement	Transfers	Total
	at	in	between	funds at
	1/8/2020	funds	funds	31/7/2021
	£	£	£	£
General funds	16,270	12,384	350	29,004
Restricted funds	605	502	(350)	757
	`─────────`	`─────────`	─────────	`─────────`
	16,875	12,886	–	29,761
	`═════════`	`═════════`	`═════════`	`═════════`
Analysis of movement in funds as shown in the table above
	Incoming		Outgoing	Movement
	resources		resources	in funds
		£	£	£
General funds		31,511	19,127	12,384
Restricted funds		592	90	502
		`─────────`	`─────────`	`─────────`
		32,103	19,217	12,886
		`═════════`	`═════════`	`═════════`

DoodleAid CIO Notes to the accounts for the year ended 31 July 2021

The general fund represents unrestricted funds available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

The restricted funds represent funds that were donated to the charity for particular aims of the organisation. They are subjected to restrictions that were imposed by the donors.

DoodleAid CIO Schedule to the statement of financial activities for the year ended 31 July 2021

Status of this schedule to the statement of financial activities.

The schedules on the following pages are required by the disclosure requirements of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales.

As such, they form a part of the accounts required by the Charities.

	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
Incoming resources	2021	2021	2021	2020
	£	£	£	£
Voluntary income
Non government and non public bodies
Incoming resources of a revenue nature –
grants, donations and legacies
Donations	27,799	592	28,391	32,392
Fundraising	3,154	–	3,154	3,332
	`─────────`	`─────────`	`─────────`	`─────────`
Total donations received	30,953	592	31,545	35,724
	`═════════`	`═════════`	`═════════`	`─────────`
Total voluntary income	30,953	592	31,545	35,724
	`═════════`	`═════════`	`═════════`	`═════════`
Incoming resources from charitable activities
Commission	387	–	387	538
Merchandise sales	171	–	171	–
	`═════════`	`═════════`	`═════════`	`─────────`
Total Incoming resources from charitable
activities	558	–	558	538
	`═════════`	`═════════`	`═════════`	`═════════`
Total incoming resources	31,511	592	32,103	36,262
	`═════════`	`═════════`	`═════════`	`═════════`

DoodleAid CIO

Schedule to the statement of financial activities for the year ended 31 July 2021

	Unrestricted	Restricted	Total	Total
	funds	funds	funds	funds
Charitable expenditure	2021	2021	2021	2020
	£	£	£	£
Costs of activities in furtherance of the charity’s
objectives
Kennel fees	491	–	491	8,327
Behaviour fees	690	–	690	5,968
Vet fees	1,573	65	1,638	6,375
Foster fees	2,098	–	2,098	5,775
Donations	2,975	25	3,000	-
Internet services	1,999	–	1,999	157
Competition prizes and gifts	1,181	–	1,181	574
	`─────────`	`─────────`	`─────────`	`─────────`
Total costs of activities in furtherance of the
charity’s objectives	11,007	90	11,097	27,176
	`═════════`	`═════════`	`═════════`	`═════════`
Support costs of charitable activities
Premises costs
Insurance	401	–	401	393
	`─────────`	`─────────`	`─────────`	`─────────`
Total premises costs	401	–	401	393
	`═════════`	`═════════`	`═════════`	`═════════`
General administrative expenses
Merchandise	4,075	–	4,075	630
Printing, postage, and stationery	2,142	–	2,142	503
Computer consumables and licences	51	–	51	302
Subscriptions	88	–	88	–
Travel	137	–	137	112
Sundry expenses	96	–	96	79
Paypal fees	349	–	349	356
Legal fees	468	–	468	–
Depreciation of assets used for charitable purposes	13	–	13	–
	`─────────`	`─────────`	`─────────`	`─────────`
Total general administrative expenses	7,419	–	7,419	1,982
	`═════════`	`═════════`	`═════════`	`═════════`
Total support costs	7,820	–	7,820	2,375
	`═════════`	`═════════`	`═════════`	`═════════`
Total expended on charitable activities	18,827	90	18,917	29,551
	`═════════`	`═════════`	`═════════`	`═════════`
Governance costs that are not direct management functions		inherent in	generating	funds,
service delivery and programme or project work.
Specific governance costs
Independent Examiner's Fees	300	–	300	300
	`─────────`	`─────────`	`─────────`	`─────────`
	300	–	300	300
	`═════════`	`═════════`	`═════════`	`═════════`

DoodleAid CIO

Schedule to the statement of financial activities for the year ended 31 July 2021 Appendices to the Statement of Financial Activities

The following appendices are attached to detail the activity analysis required by the 2005 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, revised June 2008.

Analysis of Total Incoming & Outgoing Resources by Activity
Analysis of charitable expenditure by activity

DoodleAid CIO Appendix 1

Analysis of total incoming & outgoing resources by activity for the year ended 31 July 2021

	Fundraising	Dogs	Overheads	Total	Total
				2021	2020
	£	£	£	£	£
Incoming resources from generated funds
Voluntary income	24,286	7,259	–	31,545	35,724
Incoming resources from charitable activities	–	–	558	558	538
	`─────────`	`─────────`	`─────────`	`─────────`	`─────────`
Total incoming resources	24,286	7,259	558	32,103	36,262
	`═════════`	`═════════`	`═════════`	`═════════`	`═════════`
Costs of generating funds
Costs of charitable activities	1,181	9,916	–	11,097	27,176
Other expenditure	4,424	–	2,915	7,339	2,375
Governance costs	–	–	300	300	300
	`─────────`	`─────────`	`─────────`	`─────────`	`─────────`
Total resources expended	5,605	9,916	3,215	18,736	29,851
	`═════════`	`═════════`	`═════════`	`═════════`	`═════════`
Net incoming/(outgoing) resources by activity	18,681	(2,657)	(2,657)	13,367	6,411
	`═════════`	`═════════`	`═════════`	`═════════`	`═════════`

DoodleAid CIO Appendix 3 Dogs rehomed and fostered for the year ended 31 July 2021

	Fundraising	Dogs	Overheads	Total	Total
				2021	2020
	£	£	£	£	£
Nature of charitable expenditure
Activities undertaken directly	5,605	9,916	3,215	18,736	29,851
	`─────────`	`─────────`	`─────────`	`─────────`	`─────────`
Total charitable expenditure analysed by activity	5,605	9,916	3,215	18,736	29,851
	`═════════`	`═════════`	`═════════`	`═════════`	`═════════`