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← Three Counties Dog Rescue

2025-03-31-accounts

Three Counties Dog Rescue

CHARITY COMMISSION REGISTERED NO. 1170606

FINANCIAL STATEMENTS for the year ended 31 March 2025

"To accept, care for, and find homes for unwanted, lost, and stray dogs."

Three Counties Dog Rescue

Financial Statements

for the year ended 31 March 2025

Contents Pages
Charity Information 1
Report of the trustees 2 to 5
Independent examiner's report 6
Statement of Financial Activity 7
Balance Sheet 8
Notes to the Financial Statements 9 to 13

Three Counties Dog Rescue Charity Information for the year ended 31 March 2025

Board of Trustees

Mrs G.R. Mauchline Mr M Mauchline

Chairman / Head of Three Counties & Trustee Secretary / Treasurer & Trustee

Appointed 15 August 2024 Appointed 27 July 2024 Resigned 27 July 2024 Resigned 15 August 2024

Miss M Marshall Trustee Ms S Tory Trustee Mrs A Andrew Trustee Mrs J Kettle Trustee

Charity Number

1170606

Registered office

High Park Cottage Kirkby Underwood Road Aslackby Sleaford Lincolnshire NG34 0HP

Charity location

Three Counties Dog Rescue Kennels 37 Spalding Road Bourne Lincolnshire PE10 0AU

Independent Examiner

Ken Maggs BA, FCA Hoekman Way Spalding Lincs PE11 3HE

Bankers

The Co-Operative Bank PO Box 250 Skelmersdale WN8 6WT

Page: 1

Three Counties Dog Rescue Report of the trustees

for the year ended 31 March 2025

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2025.

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 Republic of Ireland (FRS 102) issued in 2019 in preparing the annual report and financial statements of the charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is a Charitable Incorporated Organisation registered with the Charity Commission in England and Wales on 7 December 2016 under its Constitution of a CIO Foundation.

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 charities' trustees.

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

Information on the trustees and charity can be found on page 1; 'Charity Information'.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charitable objectives 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 Charities Commission's requirement in respect of Public Benefit when reviewing our aims and objectives and in planning future activities.

The Charity undertakes a range of activities in pursuance of its charitable aims. The Trustees consider that these activities provide benefit as are detailed in both the Achievements and performance section plus the Chair's report on page 2.

ACHIEVEMENTS AND PERFORMANCE

Significant activities

In summary of the year's achievements, we

Achievements against objectives

Rehoming

We improved the lives of 101 (2024: 118) dogs and cats in the year.

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 grew through the year and we ended the period with a record 68 (2024: 55) dogs and 20 (2024: 19) cats there.

We also had 22 (2024: 34) dogs and cats in long term foster care.

Page: 2

Three Counties Dog Rescue

Report of the trustees (continued)

for the year ended 31 March 2025

Achievements against objectives (continued)

Rehoming (continued)

The considerable expenditure needed to bring dogs and cats that come to us, back to full health have meant vet costs continue to be the main contributor to our costs. Costs are also driven by the growing number of elderly dogs in long term foster homes and those in the kennels.

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.

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, moving to rented accommodation where the landlord does not allow pets and problems with mixing young children and dogs, these form the most common reasons for parting with a dog.

Financial review

Veterinary activity

87 (2024 - 87) animals were neutered in the period. All animals are given their usual vaccinations

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 a large number of animals receiving treatment every month. The cost of this care is a major part of our total expenditure.

Annual expenditure

Revenue expenditure (net of VAT recovery) relating to the period April 2024 to March 2025 and including shop costs was £416,306 (2024: £366,835).

The main items of expenditure are:

● Kennel Costs (Wages, Pet food, £161,653 (2024: £160,753) Equipment and Repairs) ● Veterinary fees £193,444 (2024: £150,530) ● Advertising fees £7,155 (2024: £5,075) ● Charity shop costs £54,054 (2024: £50,664)

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 £125,000 per annum. We estimate the absorbed travel costs for all volunteers at £7,000 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:

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

Page: 3

Three Counties Dog Rescue

Report of the trustees (continued)

for the year ended 31 March 2025

Annual income

The charity shop

Sales have been down at the shop again but an annual profit of £1,477 was made (2024: £7,902) to contribute to our Rescue funds.

Sales/collections and events

Pounds for Hounds has been a major contributor to our funds with their sales. Over £5,000 was raised by them.

Payments for dog and cat adoptions totalled £21,840 (2024: £18,744).

Donations, including those made through the “Sponsor a Dog” scheme totalled £173,554 (2024: £264,824):

The 'Sponsor a Dog' scheme had 26 (2024: 28) regular donors to the scheme during the year. Together with these regular donors, we now have a total of 83 (2024: 85) supporters making monthly donations giving us a welcome regular income.

Petplan Commission

Commission from acting as an “introducer” for Petplan insurance amounted to £4,126 (2024: £3,451).

Legacies

We benefitted from 3 (2024: 8) legacies totalling £134,091 (2024: £14,998).

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. A free will writing option remains on our website.

2025 Calendar

The popular calendar competition was well supported with many photos entered for inclusion in the Three Counties calendar.

Charitable and other Grants

We received £950 (2024: £5,700) from charitable and other grants, excluding Employers Allowance in our subsidiary company.

Communications

Our website continues to receive many positive comments and receives over 9,000 visits a month.

Facebook membership now exceeds 12,700 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 1,500 supporters who receive occasional newsletters. (Any supporters who do not think they are on the mailing list should email us at info@threecountiesdogrescue.org to request inclusion). All on the mailing list have positively chosen to be included.

Business procedures and practices

We maintain:

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

Page: 4

Three Counties Dog Rescue Report of the trustees (continued) for the year ended 31 March 2025

Partnerships

We continue to enjoy the benefits of our partnership with Burghley Veterinary Centre through discounted fees.

It is reassuring to use a practice which has avoided the current drift to corporate ownership. Along with most other practices, due to problems recruiting vets prepared to work nights, Burghley have signed up to an external “out of hours” provider. However, if a pet is under treatment, they are still kept overnight under proper supervision at Burghley.

The way forward

Boarding requests contributed £15,892 (2024: £15,892) before VAT.

Our caring Cremations contributed £3,140 (2024: £6,000) before VAT.

These enterprises are contributing significantly to our income and helping our aim to secure the sustainable future of the Rescue.

We continue to take on volunteers 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.

We have managed our way through another extremely demanding year due largely 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.

The year ahead continues to present challenges with energy and food cost increases. Our aim to become fully sustainable remains key.

Reserves

The Trustees have considered the requirement for free reserves which are those unrestricted funds not invested in tangible fixed assets, fixed assets investments, or designated for specific purposes or otherwise committed. The Trustees have decided that the group should seek to maintain free reserves equivalent to 3 months’ revenue expenditure.

The Trustees, when considering the future of the charity consider the need to be fully sustainable and therefore when excess funds become available they will be used for plant and equipment to enable this to happen, e.g. solar panels.

The free reserves are currently in deficit by £50,100 (2024: £39,200), largely as a result of the signficant increase in costs.

The Trustees have a reasonable expectation that the Charity will continue in operational existence for the foreseeable future; the Trustees are not aware of any material uncertainties about the entity's ability to continue. The Trustees have therefore, used the going concern basis in preparing these financial statements.

Independent examiner

A resolution proposing the re-appointment of Ken Maggs as independent examiner will be put to the members at the Annual General Meeting.

Approved by the Board of Trustees on 25 June 2025 and signed on its behalf by:

Mr. M Mauchline

Director

Page: 5

Independent Examiner's Report to the Trustees of Three Counties Dog Rescue for the year ended 31 March 2025

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which are set out on pages 7 to 13.

Responsibilities and basis of report

As the charity trustees you are responsbile 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 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.

Independent examiner's statement

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 confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants of England and Wales (ICAEW).

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 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; or

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.

K.J. Maggs B.A., F.C.A. Chartered Accountant Spalding

Date: 25 June 2025

Page: 6

Three Counties Dog Rescue

Statement of Financial Activity (including income and expenditure account)

for the year ended 31 March 2025

----- Start of picture text -----
2025 2024
Unrestricted Restricted Total Total
funds funds
Notes £ £ £ £
Income and endowments from:
Donations and legacies 2 323,237 - 323,237 314,286
Charitable activities 3 28,037 - 28,037 16,007
Other trading activities 4 27,698 - 27,698 24,446
Investment income 5 692 692 18
Total income 379,664 - 379,664 354,757
Expenditure on:
Raising fund 6 (5,415) - (5,415) (3,619)
Charitable activies 7 (387,647) - (387,647) (344,028)
Total expenditure (393,062) - (393,062) (347,647)
Net movement in funds (13,398) - (13,398) 7,110
Fund balances brought forward 13 689,564 - 689,564 682,454
Fund balances carried forward 13 676,166 - 676,166 689,564
----- End of picture text -----

All income and expenditure derive from continuing activities.

The notes on pages 9 to 13 form part of these financial statements Page: 7

Three Counties Dog Rescue Balance Sheet at 31 March 2025

----- Start of picture text -----
2025 2024
Note £ £ £ £
Fixed assets
Tangible fixed assets 9 629,332 630,313
Investments 10 1 1
629,333 630,314
Current assets
Debtors 11 34,875 52,579
Cash at bank and in hand 13,693 7,926
48,568 60,505
Creditors:
Amounts falling due within one year 1,735 1,255
Net current assets 46,833 59,250
Net assets 676,166 689,564
Income funds
Unrestricted funds 13 676,166 689,564
Restricted funds 13 - -
676,166 689,564
----- End of picture text -----

The trustees are satisfied that the charity is entitled to exemption from audit of the financial statements for the year under Section 477 of the Companies Act 2006 (the Act) relating to small companies and that the members have not required the company to obtain an audit in accordance with Section 476.

The trustees acknowledge their responsbilities for:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standards applicable in the UK and Republic of Ireland'.

These financial statements were approved by the Trustees on 25 June 2025 and are signed on their behalf

Mrs G.R. Mauchline Chair

The notes on pages 9 to 13 form part of these financial statements

Page: 8

Three Counties Dog Rescue Notes to the Financial Statements for the year ended 31 March 2025

1. Accounting policies

Basis of accounting

Three Counties Dog Rescue meets the definition of a public benefit entity under FRS102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

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 within 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 asset in the estate and that no conditions attached to the legacy are either within the control of the charity or have been met.

Gift aid receivable is include in income when there is a valid declaration from the donor and the Gift Aid recovered is added to the same fund as the gift unless the donor or terms of the appeal specify

Expenditure recognition

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

Charitable activities include the costs of the activities defined by the charity's aims for the benefit of the persons sited in the charity objects. Costs of charitable activities includes the direct costs of the activities and depreciation on related assets. Where such assets relate to more than one functional cost category, they have been allocated on either an estimate time or floor space basis, as appropriate.

Support costs include the costs which relate to the general running of the charity as opposed to the direct management function inherent in generating funds, service delivery and program or project work.

Fixed assets and Investments

Fixed assets are included at cost, less accumulated depreciation.

Depreciation

Depreciation is calculated to write down the cost, less estimated residual value, of all tangible fixed assets over their expected useful lives. The Machinery 5 year straight line

Investments

Investments in subsidiaries are measured at cost less impairment.

Restricted funds

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Page: 9

Three Counties Dog Rescue

Notes to the Financial Statements (continued) for the year ended 31 March 2025

1. Accounting policies (continued)

Unrestricted funds

Unrestricted funds are available for use at the discretion of the trustees in sustenance of the objectives of the charity and which have not been designated for other purposes.

Leases

Rentals payable and receivable under operating leases are charged to the SoFA on a straight line basis over the period of the lease.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2. Income from donations and legacies

Donations received
Legacies and funerals
Grants		 Unrestricted
funds
£
187,033
135,254
950
323,237		 Restricted
funds
£
-
-
-
-		 Total
2025
£
187,033
135,254
950
323,237		 Total
2024
£
292,652
15,934
5,700
314,286

3. Income from charitable activities

Dog Welfare
Events
Collections and raffles		 Unrestricted
funds
£
15,934
12,103
28,037		 Restricted
funds
£
-
-
-		 Total
2025
£
15,934
12,103
28,037		 Total
2024
£
11,526
4,481
16,007

4. Income from other trading activities

Adoption of dogs and cats
Sales of calendars
Rental income
Pet Plan Insurance introducer commission		 Unrestricted
funds
£
21,840
1,732
-
4,126
27,698		 Restricted
funds
£
-
-
-
-
-		 Total
2025
£
21,840
1,732
-
4,126
27,698		 Total
2024
£
18,744
901
1,350
3,451
24,446

Page: 10

Three Counties Dog Rescue

Notes to the Financial Statements (continued) for the year ended 31 March 2025

5. Investment income

Unrestricted
funds
£
Bank interest receivable
692
Expenditure on other trading activities
Unrestricted
funds
£
Adoption of animals
5,415
Expenditure on charitable activities
Unrestricted
funds
£
Dog welfare
377,109
Support costs
10,538
387,647
Unrestricted
£
Analysis of dog welfare
Dog food, equipment and miscellaneous purcha
5,385
Kennel Boarding fees
170,557
Veterinary Costs
193,444
Premises costs
5,863
Insurance
1,860
377,109
Analysis of support costs
Management and administration expenses
9,213
Accountancy and Independent Examiner fees
1,325
10,538		 Restricted
funds
£
-
Restricted
funds
£
-
Restricted
funds
£
-
-
-
Restricted
£
-
-
-
-
-
-
-
-
-		 Total
2025
£
692
Total
2025
£
5,415
Total
2025
£
377,109
10,538
387,647
Total
£
5,385
170,557
193,444
5,863
1,860
377,109
9,213
1,325
10,538		 Total
2024
£
18
Total
2024
£
3,619
Total
2024
£
333,314
10,714
344,028
Total
£
2,275
178,040
150,530
1,297
1,172
333,314
9,464
1,250
10,714

6. Expenditure on other trading activities

7. Expenditure on charitable activities

8. Board of Trustees remuneration

No trustee (or any persons connected with them) received any remuneration or expenses either directly or indirectly.

Page: 11

Three Counties Dog Rescue

Notes to the Financial Statements (continued)

for the year ended 31 March 2025

9. Tangible fixed assets

----- Start of picture text -----
|||||| |---|---|---|---|---| |Plant,|Fixtures| |Land and| |Machinery &|and|Total| |Buildings| |Equipment|fittings| |£|£|£|£| |Cost| |At 1 April 2024|630,152|4,341|5,552|640,045| |Additions|-|3,878|-|3,878| |Disposals|-|(253)|-|(253)| |At 31 March 2025|630,152|7,966|5,552|643,670| |Depreciation| |At 1 April 2024|2,903|2,319|4,510|9,732| |Charge for the year|2,903|1,695|261|4,859| |Disposals|-|(253)|-|(253)| |At 31 March 2025|5,806|3,761|4,771|14,338| |Net book value| |At 31 March 2025|624,346|4,205|781|629,332| |At 31 March 2024|627,249|2,022|1,042|630,313| |Investments| |2025|2024| |Total|Total| |£|£| |1|1|

----- End of picture text -----

10. Investments

100% subsidiary companies

The 100% subsidiary is 3CDR Trading Limited, which is registered in England and Wales, number 10573152.

The aggregate amount of its assets, liabilities and funds are not included in these financial statements and the detrails are shown below:

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |Total|Total| |£|£| |Aggregate amount of its assets, liabilities|22,889|21,412| |Turnover|205,816|216,031| |Profit of the financial year|1,477|7,902|

----- End of picture text -----

There is a commitment between the two entities that any taxable profits will be distributed to the charity, as soon as figures are calculated by the trading company independent accountant.

11. Debtors

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |Total|Total| |£|£| |VAT|7,290|5,366| |Amounts due from Group undertakings|8,077|8,339| |Other debtors - Gift Aid Claimed|18,075|38,088| |Prepayments and accrued income|1,433|786| |34,875|52,579|

----- End of picture text -----

Page: 12

Three Counties Dog Rescue

Notes to the Financial Statements (continued)

for the year ended 31 March 2025

12. Creditors

Trade creditors
Accruals and deferred income		 2025
Total
£
435
1,300
1,735		 2024
Total
£
5
1,250
1,255

13. Funds

£
Unrestricted funds
General Fund
689,564
The funds are constituted as follows:
Tangible fixed assets
Investments
Debtors
Cash at bank and in hand
Creditors: Amounts falling due within one year
£
Unrestricted funds
General
682,454
Restricted funds
Utilities donations
-
682,454
At 1 Apr
2024
At 1 Apr
2023		 £
379,664
£
354,757
670
355,427
Incoming
resources
Incoming
resources		 £
(393,062)
Unrestricted
£
629,332
1
34,875
13,693
(1,735)
676,166
£
(347,647)
(670)
(348,317)
Outgoing
resources
Outgoing
resources		 £
-
Restricted
£
-
-
-
-
-
-
£
-
-
-
Transfers
Transfers		 £
676,166
Total
£
629,332
1
34,875
13,693
(1,735)
676,166
£
689,564
-
689,564
At 31 Mar
2025
At 31 Mar
2024

The funds are constituted as follows:

Tangible fixed assets
Investments
Debtors
Cash at bank and in hand
Creditors: Amounts falling due within one year		 Unrestricted
Restricted
£
£
630,313
-
1
-
52,579
-
7,926
-
(1,255)
-
689,564
-
At 31 Mar 2024		 Total
£
630,313
1
52,579
7,926
(1,255)
689,564

14. Trustees donations

During the year the trustees made donations to the charity totalling £53,600 (2024: £186,100). None received any form of benefit from these donations they made.

Page: 13