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2024-09-30-accounts

Charity registration number 1169157

Company registration number CE008782 (England and Wales)

AMICII DOG RESCUE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

AMICII DOG RESCUE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees T A Baker D Davis (Appointed 31 October 2023) Charity number 1169157 Company number CE008782 Principal address 68 Main Road Kempsey Worcestershire WR5 3JY Registered office 68 Main Road Kempsey Worcestershire WR5 3JY Independent examiner TC Group 4 Office Village, Forder Way Cygnet Park Hampton Peterborough Cambridgeshire United Kingdom PE7 8GX

AMICII DOG RESCUE

CONTENTS

Page
Trustees' report 1 - 2
Statement of trustees' responsibilities 3
Independent examiner's report 4 - 6
Statement of financial activities 7
Balance sheet 8 - 9
Notes to the financial statements 10 - 17

AMICII DOG RESCUE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 30 SEPTEMBER 2024

The trustees present their annual report and financial statements for the year ended 30 September 2024.

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 Companies Act 2006 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 charitable purposes as set out in the governing documents are:

To promote humane behaviour towards dogs in Romania by providing appropriate care, protection, treatment and security for dogs which are in need of care and attention by reason of sickness, maltreatment, poor circumstances or ill-usage;

To educate the public in matters pertaining to dog welfare in general and the prevention of cruelty and suffering among dogs;

To actively seek new homes for rescued animals.

Public benefit

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

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 not been maintained throughout the year.

Major risks

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Z Neild (Resigned 24 October 2023) E Austin (Resigned 11 December 2024) T A Baker D Davis (Appointed 31 October 2023)

AMICII DOG RESCUE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2024

The trustees' report was approved by the Board of Trustees.

A Pursey Assigned signatory of the Trustees

30 July 2026

AMICII DOG RESCUE

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 30 SEPTEMBER 2024

The trustees, who are also the directors of Amicii Dog Rescue for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. 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.

AMICII DOG RESCUE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF AMICII DOG RESCUE

I report to the trustees on my examination of the financial statements of Amicii Dog Rescue (the charity) for the year ended 30 September 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ACA, which is one of the listed bodies.

AMICII DOG RESCUE

INDEPENDENT EXAMINER'S REPORT (CONTINUED)

TO THE TRUSTEES OF AMICII DOG RESCUE

I have completed my examination. I have identified a matter of concern in my report because I have concerns that the charity is having cash flow issues with regards the significant expenses and is reliant on the extended payment terms offered by its suppliers as well as the support of Trustees providing loans with no interest and undefined payment terms.

The charity has also seen funds allocated for restricted purposes used to cover general expenses. With the benefit of completing these accounts at the same time as the following year accounts, the use of restricted funds were not directly impacted.

Due to a stolen laptop of the charity, there was some supporting documentation that could not be provided in relation to sample transactions. The Trustees did provide narrative for the transactions and details of similar transactions during the year.

The accounts were also revised to account for historic gift-aid claims from 2021 to 2023 that cannot be confirmed as received to date and are now not expected to be received in the future.

The Trustees acknowledge that the charity is having issues ensuring that it can cover its liabilities as they fall due and funds have been provided to the charity from associated members to ensure there is cash available. These loans have been provided with no definitive repayment terms or interest being charged.

The charity acknowledges that these accounts have been submitted late to the Charity Commission. They were prepared in conjunction with the accounts for the following year, looking to get them submitted at the same time as those. The Charity Commission was informed that the accounts would be submitted late.

The charity has held several meetings with the Trustees over recent months and provided evidence of costcutting measures and extreme decisions that will look to ensure they can cover the expenses of the charity in the short term and loans made can be repaid with regular payments.

We also acknowledge that following a meeting of the Trustees on 20 July 2026 it was agreed the Trustees authorised Ann Pursey to finalise the accounts and sign them on the Trustees behalf.

With consideration to the concerns above, no further matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

In conclusion, while these accounts represent the activity and transactions of the charity for the period they should be reviewed on the basis that the charity has minimal financial headroom at the moment. While these accounts were prepared in conjunction with the accounts for the year ending 30 September 2025, similar issues were still apparent and the Trustees were looking to do all they can to streamline the charity's outgoings whilst maintaining it's aims and objectives to ensure it can look to continue at a reduced scale.

AMICII DOG RESCUE

INDEPENDENT EXAMINER'S REPORT (CONTINUED)

TO THE TRUSTEES OF AMICII DOG RESCUE

Graham Darbourne FCA for and on behalf of

TC Group 4 Office Village, Forder Way Cygnet Park Hampton Peterborough Cambridgeshire PE7 8GX United Kingdom

Dated: 30 July 2026

AMICII DOG RESCUE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
163,921
96,607
Total income
163,921
96,607
Expenditure on:
Raising funds
4
1,927
-
Charitable activities
5
183,581
75,055
Other expenditure
7
1
-
Total expenditure
185,509
75,055
Net income/(expenditure) and
movement in funds
(21,588)
21,552
Reconciliation of funds:
Fund balances at 1 October
2023
(4,364)
1,572
Fund balances at 30
September 2024
(25,952)
23,124		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
260,528
217,568
77,162
260,528
217,568
77,162
1,927
3,674
-
258,636
227,557
75,590
1
-
-
260,564
231,231
75,590
(36)
(13,663)
1,572
(2,792)
9,299
-
(2,828)
(4,364)
1,572		 Total
2023
£
294,730
294,730
3,674
303,147
-
306,821
(12,091)
9,299
(2,792)

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

AMICII DOG RESCUE

BALANCE SHEET

AS AT 30 SEPTEMBER 2024

Notes
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one
year
11
Net current (liabilities)/assets
Total assets less current liabilities
Creditors: amounts falling due after more
than one year
12
Net assets excluding pension liability
Net liabilities
The funds of the charity
Restricted income funds
13
Unrestricted funds		 2024
2023
£
£
£
-
5,044
16,772
2,837
3,168
7,881
19,940
(9,377)
(19,399)
(1,496)
(1,496)
(1,332)
(2,828)
(2,828)
23,124
(25,952)
(2,828)		 £
1
541
542
(3,334)
(2,792)
(2,792)
1,572
(4,364)
(2,792)

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

AMICII DOG RESCUE

BALANCE SHEET (CONTINUED)

AS AT 30 SEPTEMBER 2024

The financial statements were approved by the trustees on 30 July 2026

A Pursey Assigned signatory of the Trustees

Company registration number CE008782 (England and Wales)

FOR THE YEAR ENDED 30 SEPTEMBER 2024

AMICII DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS

1 Accounting policies

Charity information

Amicii Dog Rescue is a private company limited by guarantee incorporated in England and Wales. The registered office is 68 Main Road, Kempsey, Worcestershire, WR5 3JY.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, 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 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

These financial statements are prepared on the going concern basis. The trustees have a reasonable expectation that the charity will continue in operational existence for the foreseeable future, however, the trustees are aware of certain material uncertainties which may cause doubt on the charity's ability to continue as a going concern.

This includes the ongoing support of suppliers and no interest with non-committed loan terms from individuals.

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 or grantors 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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

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.

FOR THE YEAR ENDED 30 SEPTEMBER 2024

AMICII DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

1 Accounting policies

(Continued)

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.

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:

Office equipment 33% straight line

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.

FOR THE YEAR ENDED 30 SEPTEMBER 2024

AMICII DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

1 Accounting policies

(Continued)

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

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.

AMICII DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2024

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 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
General donations
86,859
56,035
Adoption and rehoming
donations
74,462
-
Sponsorship donations
2,600
40,572
163,921
96,607		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
142,894
144,277
44,462
74,462
73,194
-
43,172
97
32,700
260,528
217,568
77,162		 Total
2023
£
188,739
73,194
32,797
294,730

4 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Expenditure on raising voluntary income 1,927 3,674

AMICII DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2024

5 Expenditure on charitable activities

Unrestricted
funds
Restricted
funds
2024
2024
£
£
Direct costs
Asociatia Amicii Nostri (Turda) (Grants)
-
75,055
Kennels (Direct costs)
120,096
-
Transport (Direct costs)
41,331
-
Vet bills (Direct costs)
16,137
-
Office and administration (Support costs)
1,007
-
Other (Support costs)
519
-
Insurance (Support costs)
609
-
Independent examiner's fee (Governance costs)
2,310
-
Accountancy (Governance costs)
990
-
Loan interest (Governance costs)
582
-
183,581
75,055		 Total
2024
£
75,055
120,096
41,331
16,137
1,007
519
609
2,310
990
582
258,636		 Total
2023
£
75,590
134,233
53,677
32,915
2,063
900
609
1,695
1,305
160
303,147

6 Trustees

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

7 Other expenditure

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Net loss on disposal of tangible fixed assets 1 -

8 Taxation

No provision for taxation has been made in these accounts as the entity is a registered charity and all surplus funds are applied for charitable purposes.

AMICII DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2024

9 Tangible fixed assets

At 1 October 2023
Disposals
At 1 October 2023
Eliminated in respect of disposals
Carrying amount
At 30 September 2023
10
Debtors
Amounts falling due within one year:
Prepayments and accrued income
11
Creditors: amounts falling due within one year
Notes
Bank loans
Trade creditors
Other creditors
Accruals and deferred income
12
Creditors: amounts falling due after more than one year
Notes
Bank loans		 Office
equipment
£
478
(478)
477
(477)
1
2024
2023
£
£
5,044
16,772
2024
2023
£
£
2,000
2,000
1,076
13,456
3,000
-
3,301
3,943
9,377
19,399
2024
2023
£
£
1,332
3,334

FOR THE YEAR ENDED 30 SEPTEMBER 2024

AMICII DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

13 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1
Previous year:
At 1		 October
2023
Incoming
resources
Resources
expended
At 30
September
2024
£
£
£
£
1,572
96,607
(75,055)
23,124
October
2022
Incoming
resources
Resources
expended
At 30
September
2023
£
£
£
£
-
77,162
(75,590)
1,572

Restricted funds for the charity represent amounts associated with it's support for a dog rescue shelter in Transylvania, Western Romania. The shelter cares for up to 200 dogs at any one time and is run by Asociatia Amicci Nostri (AAN), a registered NGO.

In the current year, amounts received for AAN were excess to the amounts transferred. These excess funds are carried forward.

The charity opted to take advantage of the COVID-19 related, government backed, Bounce Back Loan (BBL) in May 2020 and received £10,000. While this amount was to assist with any unforeseen cash flow issues that the company believed it was prudent to prepare for, the expectation is that the loan will be repaid earlier than the original terms of the loan. The £10,000 balance was not treated as income for the charity and the outstanding of £3,332 (2023: £5,334), resides in creditors at year end.

14 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October Incoming Resources At 30
2023 resources expended September
2024
£ £ £ £
General funds (4,364) 163,921 (185,509) (25,952)

AMICII DOG RESCUE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2024

14
Unrestricted funds
Previous year:
At 1
General funds
15
Analysis of net assets between funds		 (Continued)
October
2022
Incoming
resources
Resources
expended
At 30
September
2023
£
£
£
£
9,299
217,568
(231,231)
(4,364)
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 30 September 2024:
Current assets/(liabilities)
(24,620)
23,124
Long term liabilities
(1,332)
-
(25,952)
23,124
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 30 September 2023:
Tangible assets
1
-
Current assets/(liabilities)
(1,031)
1,572
Long term liabilities
(3,334)
-
(4,364)
1,572		 Total
2024
£
(1,496)
(1,332)
(2,828)
Total
2023
£
1
541
(3,334)
(2,792)