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2024-07-31-accounts

Registered Charity Number 1168409

DoodleAid CIO

Report and Accounts

For the Year Ended 31 July 2024

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 2024

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 2024

Trustees and professional advisers

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

1

DoodleAid CIO The report of the trustees for the year ended 31 July 2024

Introduction

The trustees present their annual report and accounts for the period ended 31 July 2024.

The board of trustees are satisfied with the performance of the charity during the year and the position at 31 July 2024 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

2

DoodleAid CIO The report of the trustees for the year ended 31 July 2024

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 Microsoft Teams.

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 £19,803 (2023 net incoming resources £23,311).

The statement of financial position shows the total funds held at the year end were £94,028 (2023 £74,225).

The charity has no staff.

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DoodleAid CIO The report of the trustees for the year ended 31 July 2024

DoodleAid relies mainly on online donations through its website, Facebook page and Facebook group. The Facebook group consists of 33,000 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 2023 were;

R King Chairperson C King K Harvey Appointed 7 July 2024 J Sumner R Mitchell L McInnes Resigned 31 July 2024

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 J Sumner R Mitchell K Harvey

Independent Examiner

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

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DoodleAid CIO The report of the trustees for the year ended 31 July 2024

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 :-

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 4 October 2024.

R King Chairperson

5

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 2024

I report on the financial statements of the charity on pages 8-18 for the year ended 31 July 2024.

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;

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.

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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

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 4 October 2024.

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DoodleAid CIO

Statement of financial activities

(incorporating the income and expenditure account) for the year ended 31 July 2024

Unrestricted Restricted Total Total
funds funds Funds Funds
Notes 2024 2024 2024 2023
£ £ £ £
Incoming resources
Voluntary income 26,170 7,109 33,279 41,542
Charitable income 5,706 5,706 6,739
Other income 867 867
─────── ─────── ───────── ─────────
Total incoming resources 32,743 7,109 39,852 48,281
─────── ─────── ───────── ─────────
Costs of generating funds
Cost of charitable activities 6,645 763 7,408 14,410
Other expenditure 12,161 12,161 10,230
Governance costs 2 480 480 330
─────── ─────── ───────── ─────────
Total resources expended 19,286 763 20,049 24,970
─────── ─────── ───────── ─────────
Net movement in funds 7 13,457 6,346 19,803 23,311
═════════ ═════════ ═════════ ─────────
Total funds brought forward 73,168 1,057 74,225 50,914
═════════ ═════════ ═════════ ─────────
Total funds carried forward 86,625 7,403 94,028 74,225
═════════ ═════════ ═════════ ═════════

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 .

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DoodleAid CIO Balance sheet at 31 July 2024

Notes 2024 2023
£ £
FIXED ASSETS
Tangible assets 5 550 799
CURRENT ASSETS
Cash at bank and in hand 93,958 73,203
Prepayments 553
───────── ─────────
Total current assets 93,958 73,756
───────── ─────────
CREDITORS: Amounts falling due within one
year 6 (480) (330)
───────── ─────────
NET CURRENT ASSETS 93,478 73,426
───────── ─────────
TOTAL ASSETS LESS CURRENT LIABILITIES 94,028 74,225
═════════ ═════════
FUNDS
Unrestricted income funds 8 86,625 73,168
Restricted income funds 8 7,403 1,057
───────── ─────────
TOTAL FUNDS 8 94,028
═════════
50,914
═════════

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 4 October 2024

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

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DoodleAid CIO Notes to the accounts for the year ended 31 July 2024

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.

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DoodleAid CIO Notes to the accounts for the year ended 31 July 2024

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; 2024 2023
£ £
Revenue Turnover from ordinary activities 39,852 48,281
And after charging;
Independent examiner’s fees 480 330

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.

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DoodleAid CIO Notes to the accounts for the year ended 31 July 2024

5. Tangible fixed assets

5. Tangible fixed assets
Fixtures and Total
fittings
£ £
Asset cost
At 1 August 2023 1,244 1,244
Additions - -
Disposals - -
═════════ ═════════
At 31 July 2024 1,244 1,244
═════════ ═════════
Depreciation
At 1 August 2023 445 445
Charge for the year 249 249
Disposals - -
═════════ ═════════
At 31 July 2024 694 694
═════════ ═════════
Net book value
At 31 July 2024 550 550
═════════ ═════════
At 31 July 2023 799 799
═════════ ═════════
6. Creditors: amounts falling due within one year
2024 2023
£ £
Accrued expenses 480 330
───────── ─────────
480 330
═════════ ═════════
7. Analysis of the Net Movement in Funds
2024 2023
£ £
Net movement in funds from statement of financial activities 19,803 23,311
───────── ─────────
Net movement in funds available for future activities 19,803 23,311
═════════ ═════════

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DoodleAid CIO Notes to the accounts for the year ended 31 July 2024

8. Particulars of Individual Funds and analysis of assets and liabilities representing funds at 31 July 2023

1 July 2023
Unrestricted Restricted Total Total
funds funds funds
2024 2024 2024 2023
£ £ £ £
Fixed assets 550 550 799
Current assets 86,555 7,403 93,958 72,699
Current liabilities (480) (480) (330)
───────── ───────── ───────── ─────────
86,625 7,403 94,028 73,168
═════════ ═════════ ═════════ ═════════
he individual funds included above are;
Funds Movement Transfers Total
at in between funds at
1/8/2023 funds funds 31/7/2024
£ £ £ £
General funds 73,168 13,457 86,625
Restricted funds 1,057 6,346 7,403
───────── ───────── ───────── ─────────
74,225
═════════
19,803
═════════

═════════
94,028
═════════

The individual funds included above are;

Analysis of movement in funds as shown in the table above

Incoming Outgoing Movement
resources resources in funds
£ £ £
General funds 32,743 19,286 13,457
Restricted funds 7,109 763 6,346
───────── ───────── ─────────
39,852
═════════
20,049
═════════
19,803
═════════

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.

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DoodleAid CIO Schedule to the statement of financial activities for the year ended 31 July 2024

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 2024 2024 2024 2023
£ £ £ £
Voluntary income
Non government and non public bodies
Incoming resources of a revenue nature –
grants, donations and legacies
Donations 18,942 282 19,224 31,129
Fundraising 7,228 6,827 14,055 10,413
───────── ───────── ───────── ─────────
Total donations received 26,170 7,109 33,279 41,542
═════════ ═════════ ═════════ ─────────
Total voluntary income 26,170 7,109 33,279 41,542
═════════ ═════════ ═════════ ═════════
Incoming resources from charitable activities
Commission 824 824 755
Merchandise sales 4,882 4,882 5,984
═════════ ═════════ ═════════ ─────────
Total Incoming resources from charitable
activities 5,706 5,706 6,739
═════════ ═════════ ═════════ ═════════
Other income
Bank interest 867 867
═════════ ═════════ ═════════ ═════════
Total other income 867 867
═════════ ═════════ ═════════ ═════════
Total incoming resources 32,743
═════════
7,109
═════════
39,852
═════════
48,281
═════════

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DoodleAid CIO

Schedule to the statement of financial activities for the year ended 31 July 2024

Unrestricted Restricted Total Total
funds funds funds funds
Charitable expenditure 2024 2024 2024 2023
£ £ £ £
Costs of activities in furtherance of the charity’s
objectives
Kennel fees 800
Behaviour fees 495 495 200
Vet fees 3,548 763 4,311 7,255
Foster fees 1,032 1,032 2,417
Grooming fees 146 146 155
Donations 100 100 215
Fundraising 760 760
Competition prizes and gifts 564 564 3,368
───────── ───────── ───────── ─────────
Total costs of activities in furtherance of the
charity’s objectives 6,645 763 7,408 14,410
═════════ ═════════ ═════════ ═════════
Support costs of charitable activities
Premises costs
Storage 1,129 1,129
Insurance 553 553 552
───────── ───────── ───────── ─────────
Total premises costs 1,682 1,682 552
═════════ ═════════ ═════════ ═════════
General administrative expenses
Merchandise 3,500 3,500 5,298
Printing, postage, and stationery 2,857 2,857 1,599
Telephone 1,991 1,991 972
Computer consumables and licences 981 981 186
Internet services 510 510 438
Subscriptions 155 155 43
Sundry expenses 26 26 507
Paypal fees 210 210 331
Loss on disposal of fixed assets 55
Depreciation of assets used for charitable purposes 249 249 249
───────── ───────── ───────── ─────────
Total general administrative expenses 10,479 10,479 9,678
═════════ ═════════ ═════════ ═════════
Total support costs 12,161 12,161 10,230
═════════ ═════════ ═════════ ═════════
Total expended on charitable activities 18,806 763 19,569 24,640
═════════ ═════════ ═════════ ═════════
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 480 480 330
───────── ───────── ───────── ─────────
480 480 330
═════════ ═════════ ═════════ ═════════

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DoodleAid CIO

Schedule to the statement of financial activities for the year ended 31 July 2024 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.

  1. Analysis of Total Incoming & Outgoing Resources by Activity

  2. Analysis of charitable expenditure by activity

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DoodleAid CIO Appendix 1

Analysis of total incoming & outgoing resources by activity for the year ended 31 July 2024

Fundraising Dogs Overheads Total Total
2023 2022
£ £ £ £ £
Incoming resources from generated funds
Voluntary income 23,999 9,280 33,279 41,542
Incoming resources from charitable activities 5,706 5,706 6,739
Other income 867 867
───────── ───────── ───────── ───────── ─────────
Total incoming resources 23,999 9,280 6,573 39,852 48,281
═════════ ═════════ ═════════ ═════════ ═════════
Costs of generating funds
Costs of charitable activities 1,324 6,084 7,408 14,410
Other expenditure 3,710 8,451 12,161 10,230
Governance costs 480 480 330
───────── ───────── ───────── ───────── ─────────
Total resources expended 5,034 6,084 8,931 20,049 24,970
═════════ ═════════ ═════════ ═════════ ═════════
Net incoming/(outgoing) resources by activity 18,965 3,196 (2,358) 19,803 23,311
═════════ ═════════ ═════════ ═════════ ═════════

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DoodleAid CIO Appendix 3 Dogs rehomed and fostered for the year ended 31 July 2024

Fundraising Dogs Overheads Total Total
2024 2023
£ £ £ £ £
Nature of charitable expenditure
Activities undertaken directly 5,034 6,084 8,931 20,049 24,970
───────── ───────── ───────── ───────── ─────────
Total charitable expenditure analysed by activity 5,034 6,084 8,931 20,049 24,970
═════════ ═════════ ═════════ ═════════ ═════════

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