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2021-03-31-accounts

Charity number: 1170606

Three Counties Dog Rescue

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 March 2021

Three Counties Dog Rescue Contents Page For the year ended 31 March 2021

Report of the Trustees 1 to 5
Independent Examiner's Report to the Trustees 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9 to 14
Detailed Statement of Financial Activities 15

Three Counties Dog Rescue Report of the Trustees

For the year ended 31 March 2021

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2021. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

Chair's report

Outlook

Through the period we obtained our boarding licence. Unfortunately this coincided with Covid lockdown with owners unable to go on holiday. We also installed cremation equipment and we have carried out several caring pet cremations. Further improvements continued to be carried out to the premises through the year.

Together with another planned enterprise these activities need to be promoted to increase income and secure the sustainable future of the Rescue.

We continue to take on vounteers to help at the kennels. We are always on the look out for new volunteers to help at the kennels with fundraising and managing the shop but adding volunteers with legal and financial skills would be an enormous benefit. Let us know if you think you might be able to help on any of these fronts.

Communications

Our website continues to receive many positive comments and receives around 15,000 visits a month.

Facebook membership now exceeds 7700 and provides a rich source of entertainment from photos of the escapades of dogs rehomed and of those going off with their new owners.

Our mailing list tops 1300 supporters who receive occasional newsletters. (Any supporters who do not think they are on the mailing list should email us at info@threecountiesdogrescue.org mailto:info@threecountiesdogrescue.org to request inclusion). All on the mailing list have positively chosen to be included.

Partnerships

We continue to enjoy the benefits of our partnership with Burghley Veterinary Centre through discounted fees and through the use of their facilities for printing leaflets and documents.

It is reassuring to use a practice which has avoided the current drift to corporate ownership.

Business procedures and practices

We maintain:

and retain our membership of the Association of Dog and Cats homes and the Federation of Small Businesses.

We have managed our way through an extremely demanding year due argely to the support of our committed group of staff and volunteers. They remain our greatest strength and our gratitude and that of all the animals, whose welfare we continue to look after, goes to them.

Gyll Mauchline Chairman - Three Counties Dog Rescue

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Three Counties Dog Rescue Report of the Trustees Continued For the year ended 31 March 2021

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charitable objectivies of the charity are to accept, care for and find homes for unwanted, lost and stray dogs and cats and to relieve the suffering of such animals in need of care and attention. The activities include the provision and maintenance of rescue homes and facilities for the reception, care and treatment of such animals.

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

Volunteers

Volunteers

All our volunteers are unpaid and cover their own travel costs, in some cases quite substantial. We have teams of volunteers who

·foster dogs and cats for us.

It goes without saying that the Rescue could not function without the support of these dedicated people.

ACHIEVEMENTS AND PERFORMANCE

Significant activities

Summary of the Year's Achievements

During the year under review the charity

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Three Counties Dog Rescue Report of the Trustees Continued

For the year ended 31 March 2021

Achievements against objectives

Rehoming

We improved the lives of 167 dogs and cats in the year. This compares with 232 the previous year. We were prohibited from dealing with rehoming by the Covid restrictions for a large part of the period but continued to take in unwanted dogs and cats.

Our team of volunteer supporters, regularly come to the kennels to exercise, socialise and encourage the dogs in our care. Some dogs arrive at the kennels in a traumatised condition and our team spends one to one time with them until they are restored to a happy and relaxed state and ready for re-homing. This requires infinite patience but successful outcomes are very rewarding.

Numbers in the kennels and cattery were steady through the year and we ended the period with 60 animals there.

We aso had 59 dogs and cats in long term foster care.

The considerable expenditure needed to bring dogs and cats that come to us, back to full health have meant vet costs have risen steeply. Rising costs were also driven by the growing number of elderly dogs in long term foster homes and those in the kennels.

The reduction in the number of dogs and cats rehomed meant that the real cost per dog and cat re-homed rose to over £1200. Three Counties continues its policy of not destroying a dog or cat unless its quality of life makes it fairer to do so, or it is a danger to staff and volunteers, but this leads to a growing number of older dogs with us in the kennels and in foster care.

We continue to see a marked increase in dogs bought through the internet and relinquished to us when a mistake has been realised. Together with relationship break ups and moving to rented accommodation where the landlord does not allow pets, these form the most common reasons for parting with a dog.

Veterinary activity

103 animals were neutered in the period (2020= 92) 85 dogs & 18 cats.

We have all the animals coming into our care checked by our Vet and often they have ailments that need attention. Veterinary costs have increased again with the number of animals passing through our care. The cost of this care is a major part of our total expenditure.

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Three Counties Dog Rescue Report of the Trustees Continued For the year ended 31 March 2021

FINANCIAL REVIEW

Annual Expenditure

Revenue expenditure (net of VAT recovery) relating to the period April 2020 to March 2021 and including shop costs was £394,137. (2020: £367,827)

This expenditure was split

:Boarding fees £130,000.OO (2020: £166,107 Kennel Costs £69,150 (Wages, Pet food, Equipment & Repairs) Veterinary fees £152,299( 2020: £178,535) Advertising fees £5,014 (2020: £6,727) Charity shop costs £30,761 (2020: £34,825)

As in previous years all expenditure on administration, travel, telephone calls etc. was borne by the trustees and the helpers. For the management team alone hours devoted to dog and cat rescue continue to amount to at least 7,000 per annum. We estimate the absorbed travel costs for all volunteers at £6,000 per annum and an estimated 600 outbound telephone calls are made each month.

All our volunteers are unpaid and cover their own travel costs, in some cases quite substantial. We have teams of volunteers who

·help at the kennels, with rehoming, transport, home checks and vet trips, manage the website, our facebook page, twitter and instagram accounts

·hold ad hoc sales to raise funds

·work in the charity shop

·foster dogs and cats for us

It goes without saying that the Rescue could not function without the support of these dedicated people.

Annual Income

The Charity Shop

Our fifth year of trading at our shop was severely affected by the Covid restrictions requiring it to be closed for long periods. As a result the shop profits only contributed £1500 to our rescue funds. (£9159: 2020). Costs were supported by Government grants and furlough payments. Donations of items for sale were plentiful through the year as people cleared their houses during lockdown.

Sales/collections and events raised £25,882 (2020 - £20,234). Sales through the Happy Tails street sales contributed £7500 of this amount. The SK Lottery contributed £3210

Payments for dogs and cats totalled £16,344 (2020: £20,769)

Donations, including those made through the Sponsor a Dog scheme totalled £39,065 (2020: £35,097):

The Sponsor a Dog scheme had 35 sponsors including 29 regular donors to the scheme during the year. Together with these regular donors we now have a total of 78 supporters making monthly donations giving us a welcome regular income.

Petplan Commission

Commission from acting as an introducer for Petplan insurance continues to grow annually and amounted to £4151 before VAT (2020: £3544).

Easyfundraising

We promote the use of easyfundraising.org when people buy goods online. If they go through this site we get a small donation without increasing the cost to the purchaser. The income from this source contributed £365 Other fundraising

The Deeping Ladies Group raised £930, A digital dog show raised £824 and the 3Counties Funds Raisers added £710 The lottery introduced by SKDC for charities contributed £3,210 (2020 £3,447).

Legacies

We were fortunate to benefit from six legacies totalling £75,700 Funeral donations amounted to £2,559

We continue to promote our leaflet, aimed at prompting people to think about what will happen to their pets if they pass away before them. It includes a section inviting supporters to consider leaving Three Counties something in their will after their families have been catered for.

2021 Calendar The popular calendar competition was well supported with many photos entered for inclusion in the Three Counties calendar. Together with the photo competition and calendar sponsors, calendar sale profits amounted to £332 after meeting printing costs. Charitable Grants

Thanks to an unsolicited one-off grant for £50,000 we benefitted from grants totalling £74,000.

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Three Counties Dog Rescue Report of the Trustees Continued For the year ended 31 March 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a Charitable Incorporated Organisation adn the governing document is the Constitution of a CIO Foundation registered on 7th December 2016.

Recruitment and appointment of trustees

Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees.

In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Three Counties Dog Rescue Charity registration number 1170606 Principal address 37 Spalding Road Bourne PE10 0AU

Trustees

The trustees and officers serving during the year and since the year end were as follows:

M J Mauchline Mrs G R Mauchline Ms A Andrew Mrs Julia Kettle Independent examiners Vanessa Graham Topaz Solutions Limited 5 Giffard Court Millbrook Close Northampton NN5 5JF Bankers Barclays Bank Plc Leicester LE87 2BB The Co-operative Bank PO box 250 Skelmersdale WN8 6WT

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 29 January 2021 M J Mauchline (Director)

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Three Counties Dog Rescue Independent Examiners Report to the Trustees

For the year ended 31 March 2021

I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibiity to anyone other than the charity and the charity's trustees as a body, for my work, for this report., or for the opinions I have formed.

Responsibilities and basis of report

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

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The plannin and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a "true and fiar" view an my report is limited to those specific matters set out in the indpendent examiners statement.

Independent examiners 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 by virtue of my membership of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me 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 accounts do not accord with those records; or

  3. the accounts 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.

I 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 accounts to be reached.

Vanessa Graham Topaz Solutions Limited 5 Giffard Court Millbrook Close Northampton NN5 5JF

29 January 2021

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Three Counties Dog Rescue Statement of Financial Activities For the year ended 31 March 2021

Notes
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activites
4
Investments
5
Total
Expenditure on:
Raising funds
6
Charitable activities
7/8
Total
Net income
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£
385,043
18,258
16,435
82
419,818
(4,341)
(263,198)
(267,539)
152,279
602,211
754,490		 2020
£
684,830
22,392
22,650
785
730,657
(5,539)
(324,415)
(329,954)
400,703
201,508
602,211

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Three Counties Dog Rescue Statement of Financial Position As at 31 March 2021

Notes
Fixed assets
Tangible assets
13
Investments
Current assets
14
Debtors
Cash at bank and in hand
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Unrestricted income funds
15
Total funds		 £
2021
633,252
1
633,253
62,127
59,110
121,237
121,237
754,490
754,490
754,490
754,490		 £
2020
560,430
1
560,431
25,161
16,619
41,780
41,780
602,211
602,211
602,211
602,211

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

M J Mauchline Trustee

29 January 2021

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Three Counties Dog Rescue Notes to the Financial Statements For the year ended 31 March 2021

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

Three Counties Dog Rescue meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. There has been no offsetting of assets and liabilites or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations are included in the Statement of Financial Activities when the general income criteria are met in accordance with paragraphs 5.10 to 5.12 of FRS 102 SORP.

Legacies are included w ithin the Statement of Financial Activities when receipt is probable, that is when there has been grant of probate, the executors have established that there are sufficient assets in the estte and that ny conditions attached to the legacy are either within the control of the chairty or have been met.

Gift Aid receivable is included in incoe when there is a valid declaration from the donor and Gift Aid recovered is added to the same fund as the gift unless the donor or terms of the appeal specify otherwise.

Donated goods, services and facilities

All volunteers of the charity are unpaid and bear their own travel costs. The value of any voluntary help received is not included in the accounts but is described in the Trustees' Annual Report.

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:

Costs of generating funds

Support costs include costs incurred in the management and administration of the charity and are allocted to activity cost by usage.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings 25% Straight line

2. Income from donations and legacies

Unrestricted funds
Donations received
Legacies received
Grants received		 2020
2021
£
£
170,107
229,880
512,723
59,698
2,000
95,465
684,830
385,043

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Three Counties Dog Rescue Notes to the Financial Statements Continued For the year ended 31 March 2021

3. Income from charitable activities

Unrestricted funds
Dog welfare
Events
Collections
ncome earned from other activities
Unrestricted funds
Adoptions of dogs
Sales of calendars
nvestment income
Unrestricted funds
Bank interest receivable
xpenditure on other trading activities
Unrestricted funds
Adoptions of dogs		 2021
£
17,325
933
18,258
18,258
2021
£
15,954
481
16,435
2021
£
82
82
2021
£
4,341
4,341		 2020
£
11,888
10,504
22,392
22,392
2020
£
22,039
611
22,650
2020
£
785
785
2020
£
5,539
5,539

4. Income earned from other activities

5. Investment income

6. Expenditure on other trading activities

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Three Counties Dog Rescue Notes to the Financial Statements Continued For the year ended 31 March 2021

7. Costs of charitable activities by fund type

osts of charitable activities by fund type
Unrestricted funds
Dog welfare
Support costs
osts of charitable activities by activity type
Support
costs
Activities
undertaken
directly
£
£
Support costs
Dog welfare
3,728
259,470
nalysis of support costs
Dog welfare
Management &
administration expenses
100%
Accountancy &
Independent Examiner
fees
100%
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation of owned fixed assets		 2021
£
259,470
3,728
263,198
2021
£
263,198
2021
£
3,728
-
3,728
2021
£
1,124		 2020
£
320,006
4,409
324,415
2020
£
324,415
2020
£
3,309
1,100
4,409
2020
£
700

8. Costs of charitable activities by activity type

9. Analysis of support costs

10. Net income/(expenditure) for the year

11 of 15

Three Counties Dog Rescue Notes to the Financial Statements Continued

For the year ended 31 March 2021

11. Particulars of employees

2021 2020
Charitable activities 6 6
6 6

12. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

13. Tangible fixed assets

Cost or valuation
At 01 April 2020
Additions
At 31 March 2021
Depreciation
At 01 April 2020
Charge for year
At 31 March 2021
Net book values
At 31 March 2021
At 31 March 2020
Debtors
Amounts due after more than one year:
Other debtors		 Land and
Buildings
£
557,581
72,571
630,153
-
-
-
630,153
557,581		 Plant and
Machinery
£
-
1,375
1,375
-
275
275
1,100
-		 Fixtures and
Fittings
£
3,500
749
4,249
1,400
849
2,249
2,000
2,100
2021
£
62,127
62,127		 Total
£
561,081
74,695
635,777
1,400
1,124
2,524
633,253
559,681
2020
£
25,161
25,161

14. Debtors

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Three Counties Dog Rescue Notes to the Financial Statements Continued

For the year ended 31 March 2021

15. Movement in funds

Unrestricted Funds

Balance at Incoming Outgoing Balance at
01/04/2020 resources resources 31/03/2021
£ £ £ £
General
General 602,211 419,818 (267,539) 754,490
602,211 419,818 (267,539) 754,490
Unrestricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/04/2019 resources resources 31/03/2020
£ £ £ £
General
General 201,508 730,657 (329,954) 602,211
201,508 730,657 (329,954) 602,211

Purpose of unrestricted Funds

General

The relief of suffering of dogs and cats in need of care and attention.

16. Analysis of net assets between funds

Tangible Investments Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £ £
Unrestricted funds
General
General 633,252 1 121,237 754,490
633,252 1 121,237 754,490

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Three Counties Dog Rescue Notes to the Financial Statements Continued

For the year ended 31 March 2021

Previous year

Previous year
Tangible Investments Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £ £
Unrestricted funds
General
General 560,430 1 41,780 602,211
560,430 1 41,780 602,211

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Three Counties Dog Rescue Detailed Statement of Financial Activities For the year ended 31 March 2021

2021 2020
£ £
INCOME AND ENDOWMENT
Donations and legacies
Donations 229,880 170,107
Legacies 59,698 512,723
Grants receivable 95,465 2,000
385,043 684,830
Charitable activities
Events 17,325 11,888
Collections 933 10,504
18,258 22,392
Other trading activities
Income from Adoptions of dogs 15,954 22,039
Income from Sales of calendars 481 611
16,435 22,650
Investments
Bank interest receivable 82 785
82 785
Total incoming resources 419,818 730,657
EXPENDITURE
Other trading activities
Cost of Adoptions of dogs (4,341) (5,539)
(4,341) (5,539)
Charitable activities
Boarding & vet fees (259,470) (318,810)
Cost of grant funded charitable activity - (1,196)
(259,470) (320,006)
SUPPORT COSTS
Management & administration expenses
Management & administration expenses (3,728) (3,309)
(3,728) (3,309)
Accountancy & Independent Examiner fees
Accountancy & Independent Examiner fees - (1,100)
- (1,100)
Total resources expended (267,539) (329,954)
Net Income 152,279 400,703

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This page does not form part of the statutory financial statements