Three Countles Dog Rescue CHARITY COMMISSION REGISTERED NO. 1170606 FINANCIAL STATEMENTS for the year ended 31 March 2024 "To accep( carn for. and find homos for unwanted. los( and stray dogs." 01778 424953 07708 589792 rhrfe ¢ Dog Rescue www. tliretjcou n tILJsdc)&Tre&icue.or
Thvee Counties Dog Ru8 Flnancial Statnts for the yoar ènded 31 March 2024 Contènts Pag Chanty Infomatson Report of the truste88 2to4 Independent examinerfs reprKt Statement of Finanaal Activty 8alance Sheet Notes to th8 Financial Statements 81011
Throe Counties Dog Rwcue Charfty Infomiation for tho year endod 31 Mar¢h 2024 Boanl of Tru8tee8 Mrs G.R. Mauchline Mr M Mauchline Mrs A Andrew Mrs J Kettle Chainnan l Head of Three Counties & Trustee Secretary l Treasurer & Tnjstee Trustee Trustee Charlty Number 1170606 Rogl$t•rod offlce High Park Cottage Kirkby Unde00d Road Aslackby Sl8aford Lincolnshir8 NG34 OHP Charlty lo¢atlon Three Counties Dog R8s¢ue Kennels 37 Spalding Road Bourne Lincolnshire PEIOOAU Independgnt Examln•r Ken M8ggs BA, FCA Hoekman Way Spalding Linc$ PE113HE 84nkor• The Cfroperative Bank PO Box 250 Skelmersdale WN86 Pag¢: I
Thrne Counties Dog Rescue Report of the trust988 for the year ended 31 March 2024 The Trustees have pleasure in presenting their report and the finanual ststements for the charity for the year ended 31 March 2024 The trustees have adopted the provisions of Accounb"ng and ReForbng by Charities.. Staternent of Recommended Practice applicable to charibes preparing their accounts in accordance with the Financial Reportsng Stsndard applicable in the UK and Republic of Ireland (FRS 1021 issued in 2019 in preparing the annual port arsd financial statements of the tharity. STRUCTURE, GOVERNANCE AND MANAGEMEKr Th8 charity is a Charrtable Incorporated Organisation registered wth Ihe Chanty Commission in England and Wales on 7 December 2016 under rts Constitution of a CIO FoundatMIn. ReGrultm8nt and appolntmont of trusto Apart from the first charity trustees, every trustee must be appointed by a resolution Pass at a property Convened meeting of the chariti'es, tfustees. In selecting indivKluals for apFoinlment as charity trustees, the charity trustees musl have regard to the skllls, knowledge and experience for the effectNe administration of the CIO. Infomalion on the trustees and charty can be found on page 1,. 'Charity infonnaty'on,. OBJECTIVES AND ACTIVITIES ObJoctlve8 and •lm8 The charilabb objectives of the chanty are to accopL care for and find homes for unwanted, lost and stray dogs and cats and lo (elieve the suffering of such animals in need of care and attention. The activils Include the provision and maintenance of rescue homes and fac11rt for the reception. cara and treatment of such animals. The Trustees have conSered the chanb.es Commission's requirement In respect of Public Benefit when reviewing our aims and objectives and in pkqnning future athits. The Charity und&rtakes a range of athitie$ in pursuance of ils charitable alms. The Trustees consider that these activities provide tenefit as are dela'led in both the Achievements and perfom)an* section plus the Chairfs report on page 2. ACHIEVEMENTS AND PERFORMANCE Slgnmcant actfvitl•s Summary of the years achievements. Continued lo impn)ve the kennels and surrounds, Improved the lives of 118 dogs and cats, NeLrtered 87 dogs arKI eats, Successfully promotsd our boarding and cremation servKes. Achlov•ments again•t obJ•ctlve• Rghoming We improved the lives of118 dogs and r2ts In ts year. Our leam of volunteer supporters. regulady come to the kennel$ to exercise, slaIl$e and encourage the dogs in our care. Some doJs arrive at the kennels in a traumatised condrfoon and our team spends one to one time with them until they are restored to a happy and relaxed state and ready for re-homing. This requires infinits patience but SUW8ssfvI outcomes are very rewarding. Numbers in the kennel$ and cattery grew through the year and V•P ended the peric•J with a record 55 d¢>Js and 19 cats there. We also had 34 dogs and cats in long term foster care. Page.. 2
Three Counti•s Dog ReKue Report of the truste8s (¢ontinuedl for the year eThd 31 Marth 2024 A¢hSevements agalnst obje¢tiVOS {¢ontlnu•d) Rehoming Icontlnued) The considerable expenditure needed to bring dogs and cats that come to us, back to fijll health have meant vel costs have nsen sleepty. Rising costs Yre also driven ty the grtrwing numter of elderly dogs in long term foster homes and those in the kennels. Thre• Counties continues rts policy of not destroying a dog or cat unless its qualty of lrfe makes11 fairer lo do so, or it is a danger to staff and volunteers. but this feals to a grthmng number of older dogs wtth us In the kennels and In foster ca. We conts'nue to see a mark&J Increase in dogs tought through the internet and relinquished to us when a mistake has teen realtsed. Together vAth reiats"onship break ups. moving to rented accommodation wher8 th8 landlord does not albw pets arKI prOeMS with mixing young chihjren and dogs, these form the most common reasons for parttng a dcg. Flnancial rnvl•w VeteAn•ry a¢tlvlty 87 animals were neutered in the period and 318 varxinations carried We have all th& animals comlng into our care checked by our Vet and often they havè ailments that need attention. Veterinary costs have increased again wth an average of 62 animals receNing treatment every month. The cost of this care is a major part of our total expenditure. Annual expondftuv• Revenue expendrture {net of VAT recovery) relatrng to the Per 2023 to March 2024 and including shop costs was £366,835 {2023.' £332,686). The maln rtems of expenditure are". Kennel Costs {Wages, Pet food. Equipment and Repairs) £160.753 {2023. £128,426) Veterinary f Advertising fees £150.530 {2023. £148.775) £5,075 Charity shop costs {2023. £5.433) £50,477 {2023. £50.022) As in previou$ years, all expendrture on administration. travel. telephone calls 8tc. wa$ bome by the trustee and the helpers For the management tsam afone hours d&voted to dog and cal rescue continue to amount to al least £125,000 per annum. We estr.mate the absorbed travel costs for 811 volunteers at £7,000 per annum and an estimated 600 outbound telephone calls are made each month. AJI our volunteers are Unpa and ver their lywn travel costs. in some cases qurte substantial. Wé have teams of voluntsers who. help at the kennels, with rehoming. transwrt, h(Mne checks and vet trips. manage the w&bsite, our Facebook page, and Instagram accounts", hold ad hoc sales to raise furKIs". work in the charity shop. foster dogs and ¢als for us. It goes without sawng that the Rescue could not fvnction withtyjt support of these dedi¢*d people.
Three COUe$ Dog Rescue Rgport of the trustees (continued) for tho year endod 31 March 2024 Annual Income The charlty shop Sales have been down at the shop but an annual profit of £7.902 was made12023 £10,393} to contribute to our R8scue funds. Sales/¢ollectlons and events Pounds for Hounds has been a major contributor to our funds with their sales. Over £11.000 was raised by them. Payments for dog and cat adoptlons totalled £18,74412023.' £16,717) Donatlons, in¢luding those made through the"Sponsor a Dog. $¢heme totalled £264,82412023'. £136,873).. The°Sponsor a Dog" s¢heme had 28 regular donors to the scheme durlng the year. Together with these regular donors we now have a total of 85 supporters maklng monthty donations giving us a wel¢ome regular income. Petplan Commlsslon Commission from acting as an 'introducerf' for Petplan insurance amounted lo £3,451. Legacles We benefilled from 8 legacies lotalling £14,998. We contlnue to promote Our leafiet, aimed at prompb'ng people to think about what will happen to their pets it they pass away before them. 11 includes a Section inviting supporters to consider leaving Three Counties somelhlng in their will after Ihoir families have been catered for. A free will Wrlting option remains on our website. 2024 Calond•r The popular calendar Gompelition was well supported with many photos entsred for inclusion in the Three Counties calendar. Charltablo and other Grants We received £5,700 from Charitable and other grants. Communlc8tlon$ Our website continues to receive many positlve comments and rec8lves over 9.000 visits a month. Facebook membershlp now exceeds 11,000 and provides a rh source of entertainment from photos of the escapades of dogs rehomed and of Ihtrde going off with their new owners. Our mailing list lops 1300 supporters vtho re¢6ive occasional newsletters. (Any supporter$ who do not think they are on the mailing list should email us at info@threecountiesdogrescue.org to request inclusion). All on the maillng list have posits'vely chos8n to be included. Busine88 proc•dur68 and practl¢o8 We maintain.. A disaster recovery pian., A training programme and record for helpers at the kennels,. A complaints procedure., A vulnerable persons procedure. and retain memberships of the Association of Dog and Cats homes and the Fedethon of Small Businesses. Page.. 4
Report of the trustoe (c¢)ntlnuod} fortho yearended 31 March 2024 Partnershl We continue to enjoy the tfftfits of our Forknership with Burghley Vetwfftary Centre through discounted fees. It is reassuring to use a practice which has avoidol the current drrft to corporate ownership. Along with most other practtces. due to problems rlIng Vets prepared to work nights. Burghley have signed up to an 8Xternal °out of hours" pwder. However. if a w is under trèatrnent thoy we ill kept ovwnvJht under proper supervision * Burgh16y. Th• way forward Boardhg requests contrlbuw £15,8¥2 before VAT. Our caring Crémations contrihrtI £8,000 b6forn vaL We hava wtrrftded a cremation service to clients of Stamford Vets. These ènterprises are wntributing Signif#• to our Inrne and hPIng ouraim to secure the sustainable future of the RegCU8. We con'nue to take on vountsers to help at the kennels. We are ayE on the look out for new voluntser8 to ' h8lp al the kennels, wtth fundralsing and managing the shop but adding volunteers wth legal and financial $kill$ would be an 8nom)ou8 tenefit Let us know rf Y think you might be able to help on any of Ihese fronts. We have managed our way through anothgr extremety demandlng year due18rgely to th8 8UPPOrt of our committed greup of staff and volunte8rs. They remain our greatest strength d our gratllude and that of all tho animals, wtto80 welfare we continue to knk after, goes to them. The year ahead continue8 to pr8sent challeng85 th energy and fcKJ vJst incTras. Our alm to be¢oma fvIIy su8talnable rwnains koy. Th8 Twstees have considered th8 requirement for freo reserves whkh a trse unresirithd funds not Invested In tsngiblè fixed assets. fred assets inv8stments, or d8S3n8ted for specifi¢ purposes or otherwise commrtted. The Trust$ have decided that th8 group thould seok to maintaln free reservgs equivalent to 3 months. r8venue expendttiJre. The Truste8s have a reasonable exFOCtabon that th8 Charrty Mfjll continue in op8r8tk>nal existence for the for8seeable fiJture', the Trustees are not alftre of any matwial uncertainties about th8 entitys ability to ¢ontr"nue. The Twste88 have thereforq the going o)n(xn b8si in preparing tha*8 fln•ncS8l statements. Independ•nt gxamln•r A re8olutton proposing the rwpolntsnent of Ken M4gs as Indetfjnd8nt axamlner wali be put to the members at the Annual General Mg•Ung. Approved by the 8oard of Tnistees on .. -.2024 and 3tgn&g on its behalf by. Mr. M Mau¢hllno Director
Independent Examinets Report to the Tnmtees of Three Countles Dog Rescue for thfr year ended 31 March 2024 I report to the charity trnstees on my examination of the accounts of the chanty for the year ended 31 M8r¢h 2024 which are sel out on pages 8 to 11. Responslbllitle8 and basi8 of report As the charity trustees you are responsEMle for the preparatu)n ofthe aLxounts In a(xordance wth Ihè requirements of the Chanties Act 2011 Ilhe 2011 ACVI I report in respect of my examination of the chaws accounts Carried out under sectn 145 of the Act 2nd in carrying out my examination I have foliowed all the applicable Direth"ons given by the Charity Commission under se¢tion 14515)Ib) of the A( Indepgndent examinorf$ stat•ment Since the company's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I conffim that l am qualthed to undertake the examinat1 because l am member of The Instituts of Chartered Accountants of England and Wales IICAEW) I have completed my eXaminatn. I confirm that no matters have come to my attentK>n in Connection with the examination giving me ca4Jse lo bdEve that in any material respect. 1. accounting records were not kept in respect of the charity as required by sectlon 130 of the Act.. or 2. the a¢¢ounts do not accord with Ihose records. or 3. the accounts do not comply with the appltable requirements CmIng the fomi and conlenl of a¢counl$ set out in the Chariti'es IAeo)unts and Reports) Regulations 2008 other than any requirement that the accounts gfve a 'true and fair whKh is not a matter considered as part of an Independent examination.. or I have no concems and have come across no other matters in ¢onne¢b"on wth the examinatK)n to vlhich attention should be drawn in this report in order to enable a proper understaTrJing of the accounts to bo reached. Chartered Accounlant Spal¢Ylng 2024 P405
Three Coun1186 Dog Rescue Statement of Flnancial Activlty lincluding Incom• and expenditure o¢count) for the year ended 31 M•rch 2024 2024 2023 Total Total fund5 funds In¢ome and endowmonts from: Donations and legacies Charitsble ath'vitses other trading activ185 Investment income 315,291 14,332 24.446 18 670 315.961 14,332 24.446 256,995 7,523 26,735 Total Income 354,087 870 354.757 291258 Expenditur• on: Raising fund Chartsble a¢tsvies {3,619) 343,358 346,977 13,6191 344,028 347,647 {3,8891 272,314 276,203 670 Total expenditur• 670 Net Incom• 7,110 7.110 15,055 Transfers betsveen funds Not movom•nt In funds 7,110 7.110 15,055 Fund balances brought foThward Fund balancos carrlod forward 12 12 682,454 682,454 667 399 682 689,564 54 All Income and expendKure derlve from conts'nuing xtivttw. The notes pages 8 to 11 fo part ofthese finan¢i81 $181ements Page.. 6
Throe Counti•s Dog Rgs¢ue Balance Sheet al 31 March 2024 2024 Note 2023 Flxed assèts Tangible red assets Investments 630.313 632,492 630.314 632.493 Current 088ets Debtors Cash al bank and in hand 10 52,579 7.926 60.505 45,840 6,150 51,990 Cr•dltor8: Amounts falling due vAthin one year Net currnnt a888ts 1,255 2,029 59.250 49.961 Total o88•ts 1081 currnnt IlabllllO8• 689,564 682,4S4 Not as80ts 689,564 Ineom• fund8 Unrestrlcted funds 12 689.564 682,454 689,564 682,464 These financlal statements approved by the Trustees on .ts....tTh&t. ... 2024 and are slgned on Ihelr behalf G.R. Mau¢h Tnjstee In• The notes on pages 8 to 11 fomi part ofthesefTrThial statements
Three Counties Dog Rescu• Notes to the Financial Ststernents for the year ended 31 March 2024 1. Accountlng pollcles Basls of a¢counting Three Counties Dog Rescue meets the definrt of a public benefft entity under FRS102. The financial statements have been prepared in a¢cordance with AUntIng and Reporb"ng by Charibes". Ststement of Recommended Practits applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Iland issued in October 2019, the Financial Reporting Standard applicable in the United lQ"ngdom and Republic of Ireland IFRS 1021, the Charities Act 2011, and UK Generalty Accepted A(Untsng Pracbce. The financial statements are prepared on a going concem basis under the histoncal Cost convents'on, modified to include certain rtems at fair value. The financial statemants ar8 presented in sterling which is the functsonal currency of the chanty and rounded to the nearest £. The significant accountsng pjries appld in the preparatson of these finanrial statements are set out below. These policies have been consistenty applied to all years presented unless otherwise stated. Incorna recognrtion All incoming resources are included in the Stslement of Financial A¢tivitses ISOFAI when the charty 1$ legally entiued to the income after any perfom)ance condib'ons have been meL the amount ¢an be measufed reliably and It is probabte that the income wll be received. Grants and donations are induded in the Ststement of Financial Activitles when the general income crfteria are met in accordance V•ith paragraphs 5.10 to 5.12 of FRS 102 SORP. Legacies are included wthin the Statement of Financial Athits when receipt is probable, that is when there has been grant of probate. the executors have established that Ihere are sufficient asset in the estate and that no condibons attached lo the legacy are ether wrthin the control of the charity or have been meL Gift aid receivable is irKlude in income vthen the Is a valid declaration from the donor and the Gift Aid recovered is added lo the same fund as the gfft unless the donor or tem$ of the app8al Spfy otherwise. Exp•ndlture rn¢ognltlon Liabilities are recognised as resources expended when thwe Is a al or constructive obligation committing the Charity to the expendrture.. Charltable ath'viti'es Indude the costs of the activities defined by the chariV$ aims for the benefit of the petsons sited In the charty obj¢¢ts. Costs of chantable athibes includes the direct costs of the activities and deprecIatn on related awts. Whèro su¢h assets relate to more than one functsonal cost category, they have been alkcated on either an estsmats time or floor spaeA basis, as appropriate. Support costs include the costs which rekqts to the general running of the charty as opposed to the direct management function inherent in generatsng funds. servw delNery and program or proJo¢t work. Flxad a8sets and Investments Fixed assets are induded at cost. less actumukated depreciation. Depreciation Depreciation is ¢al¢ulated to vlIe down the cosl less esb"mated resKlual value. of all tangible ftxed assets over their expected useful INes. The rates generalty applicable are: Machinery 5 year Straht line Inve81mgnts Investments in subsidiaries are measured at st less impaimienL Page. 8
Threo Counti•s Dog Re6¢ue Note8 to the Flnancial Statsments l¢ontlnu•dl forthe year end¢d 31 IAarch 2024 1. A¢¢ounting pollcles (contlnued) R8stricted funds Restricted fvnds are funds which are to be used in accordance wth specfft restrithons imposed by donors or which have en faised by the charity for partlar purposes. The cost of r4ising and administering such funds are charged against the specffic fund. The aim and use of each restricted fund is set out in the notes to the finanual statements. Unrestrfct•d funds Unrestricted funds are available for use at the discretion of the trustees in Sustenan of the objeclNes of the charity and which have not teen desNJnated ft)r other wrposes. Leases Rentsls payable and recer¥able under operatsng are charged lo the SOFA on a straight line basis over the period of the lease. Golng concern The financial statements have t*en prepared on a going concem basis a$ the trustees b8lieve that no material uncertainties exi$L The truste8s have Considered the level of fvnds held and the expected lavel of income and exp8ndrture for 12 months from authorising these financ1 statements The budgeted income and expenditure is SLrfficient with level of reser¥Ès for the chanty to be able to continue as a going concem. 2. Incom• from donatk)ns and legael•• Unr••lrlcW Ro•trfctod Total lund• fund• 2024 Tol•l 2023 Donations receNed Legacies and funera18 Grants 291.982 15,934 7,375 315.291 670 292.852 15.934 7,375 315,961 187.492 25,197 44,306 256 995 670 3. Incom• from ¢harftablo acllvltl Totsl 2024 Total 2023 funds nd• Dog Welfare Events Collection$ and raffies 11.526 2.806 14,332 11.526 2,8C6 6.938 585 4. Income from other tr•ding acllvltlo• Unrnstrlcted Restrlctod funds fund$ Total 2024 Total 2023 Adoption of dogs and Cats Sales of candar$ Renlal income Pet Plan Insurance introducer commissK)n 18.744 18,744 901 1,350 3.451 24,446 16,717 1,180 5.400 3,438 26,735 1.350 3,451 24,446
Thrne Countles Dog Regcue Notes to the Financial Statements (COnnued for the year ended 31 March 2024 S. Investment Income Total 2024 Total 2023 nds fund8 Bank interest receivable 18 18 6. Expendlture on other tradlng acllvltle8 Unvestricted Re6trlctod fund8 lund$ Total 2024 Total 2023 Adoption of animals 3,619 3.619 3,889 7. Expendlturn on ¢h4ritabl• actfvitl•• Unv•8trfctod Re8trlct•d funds nds Total 2024 Total 2023 Dc*3 welfare Support Costs 670 333,314 10,714 344,028 260,573 11,741 272,314 10.714 343.358 670 Unrestrlctod Re8trl¢t•d Total Tt>tsl Dog food, equipment and miscelk3neous purcha Kennel Boarding fees Veterinary Costs Prèmises costs Insurance 2.275 177.370 150,530 1,297 1,172 2.275 178,040 150,530 1,297 1.172 453 110,000 148,775 101 1,244 260,573 670 670 ofsu Managem8nl and administration èxpenses Accountancy and Independent Examiner fees 9,464 1,250 10.714 10,491 1,250 11,741 1,250 10.714 8. Board of TrustoM romunerallon No trustee lor any persons Conn wth them) receNed any remuneration or expenses either directly or indirecdy. Pag8: 10
Three Countlos Dog Rescu• Notss to the Financial SLitements {¢ontlnued) for the year ended 31 March 2024 9. Tanglble fixod ass•ts Land and Bulldlng8 Plant. Ma¢hlnery & Equipment Flxtures and fftllngs Total Cost Al 1 Apnl 2023 Addrtions Disposals Al 31 March 2024 Daproclatlon At 1 April 2023 Charge for the year At 31 March 2024 630,152 3.489 852 4.249 637.890 852 1,303 5,552 630,152 4,341 640.045 1,449 870 3.949 561 5,398 4,334 2,903 2.903 2.319 4.510 Net b¢)ok valuo Al 31 March 2024 627.249 2.022 1,042 630.313 At 31 March 2023 630,152 2.040 300 632,492 10. Debtors 2024 Total 2023 Total Trade debtors VAT Amounts due from Group undertakings Other debtors- Gift Aid Claimed Prepayments and accrued income 5.366 8,339 38,088 786 52,579 7.816 12,842 25.057 325 45,840 11. Cr•dltor• 2024 Tolal 2023 Total Trade creditors cruals and deferred income 779 1,250 2,029 1,250 1,255 12. Funds At1Apr Incomlng Oirtgolng At 31 Mar 2024 Unrostrlctod funds General Fund 682,454 354,087 346.977 Restrictsd funds utltieS donatn$ 670 (8701 347,647 682.454 354,757 689,564 Page.. 11
Three Countl¢s Dog Rescue Notes to the Flnancial Statements Icontinuedl forthe year ended 31 Mar¢h 2024 12. Funds continued... The fijnds are constituted as follows". Unre8tricted Restrfctod Tolal Tangible fix&1 assets Investments Debtors Cash at bank and in hand Creditors. Amounts falling due within one year 630,313 630.313 52.579 7.926 1,255 689,564 52,579 7,926 1,255 689,564 At1Apr 2022 In¢omlng Outgolng vowurcm resources Tran•for8 At 31 Mar 2023 Unrestrfctsd fund8 General 667.399 291.258 276 203 682 454 The funds are cThiskn'tuted as folky.. Unrestrlcw Restrl¢t•d Total Tangibie fixed assets Investments Debtors Cash al bank an¢J in hand Creditors.. Amounts falling due within one yoar 832,492 632,492 45,840 6,150 2,029 682.454 45,840 6,150 682,454 13. Fln•n¢lal commltmonts The charity has undertaken tha ftk>win9 financiai commibnents un¢J8r n¢)nwcanI1ab operating lea88 agreements.. 2024 Total 2023 Total Amount$ falling duo wthin.. One year One to hvo years Two to five year5 Over 5 years 9,000 5,250 14.250 This commrtment ha$ t*en tske CArt for the trading subsidiary, 3CDR Trading Limrted. 13. Trnstees donatJon8 During the year the trustees made donat to Ihe tharity totalling £186.10012023.' £103.901). None received any form of tenefft from tw donations made. PwJe.' 13