Registered number: 09860317 Charity Registration number: 1171121
**ANGELS SMALL PAWS DOG RESCUE DIRECTOR'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023**
**Angels Small Paws Dog Rescue Director's Report and Financial Statements For The Year Ended 30 September 2023**
|**Contents**||
|---|---|
||**Page**|
|Company Information|1|
|Director's Report|2—3|
|Accountants' Report|4|
|Income and Expenditure Account|6|
|Balance Sheet|7|
|Statement of Changes in Equity|8|
|Notes to the Financial Statements|9—11|
|The following pages do not form part of the statutory accounts:||
|Detailed Income and Expenditure Account|12|
**Angels Small Paws Dog Rescue Company Information For The Year Ended 30 September 2023**
**Director** Mrs C Marshall **Company Number** 09860317 **Registered Office** 41 Derby Road Lower Kilburn Belper DE56 0NG **Accountants** Nuvo Accountancy Limited Chartered Certified Accountants 550 Valley Road Basford Nottingham NG5 1JJ Charity registration number 1171121
Page 1
**Angels Small Paws Dog Rescue Company No. 09860317 Director's Report For The Year Ended 30 September 2023**
The director presents her report and the financial statements for the year ended 30 September 2023 .
## **Principal Activity**
## **Achievements and performance**
The company has continued to rescue and rehome dogs in need, along with other animals.
Grants received amounted to £xx (2022: £1,000). This was used for the payment of vet bills.
## **Review of the Business**
The company has incurred net surplus for the year ended 30 September 2023, as opposed to the net expendiure that was incurred last year due to the fall in donations. The charity continues to rely on fundraising and donations to support its work.
## **Financial Instruments**
The charity has no financial instruments at fair value.
## **Directors**
The director who held office during the year were as follows:
Mrs C Marshall
## **Statement of Director's Responsibilities**
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the director is required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Trustees' Annual Report**
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 September 2023.
## **Reference and administrative details**
**Registered charity name** Angels Small Paws Dog Rescue
## **Charity registration number** 1171121
**Company registration number** 09860317
## **Principal office and registered**
41 Derby Road Lower Kilburn Belper Derby DE56 0NG
## **The trustees**
Mrs C Marshall Mr S Marshall Mrs C Thompson Mrs S Tattershall
...CONTINUED
Page 2
**Angels Small Paws Dog Rescue Director's Report (continued) For The Year Ended 30 September 2023**
## **Statement of Director's Responsibilities - continued**
## **Independent examiner**
Rachel Molloy FCA 550 Valley Road Basford Nottingham NG5 1JJ
## **Structure, governance and management**
The charity is governed by the trustees and based at the registered office. The charity also has numerous volunteers in the form of fundraisers and fosterers.
## **Objectives and activities**
The charity rehomes unwanted and abandoned dogs from all over the UK. The charity also runs a dog food bank and assists with vet fees in emergencies for those who were struggling to afford them. In recent years the charity also started to shelter other livestock and smaller animals. The charity is based in the East Midlands.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Small Company Rules**
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mrs C Marshall Director
16 February 2024
Page 3
**Angels Small Paws Dog Rescue Accountants' Report For The Year Ended 30 September 2023**
## **Report to the director on the preparation of the unaudited statutory accounts of Angels Small Paws Dog Rescue for the year ended 30 September 2023**
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Angels Small Paws Dog Rescue which comprise the Income and Expenditure Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rulesstandards/acca-rulebook.html.
This report is made to the director of Angels Small Paws Dog Rescue , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Angels Small Paws Dog Rescue and state those matters that we have agreed to state to the director of Angels Small Paws Dog Rescue , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at
http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Angels Small Paws Dog Rescue and its director as a body for our work or for this report.
It is your duty to ensure that Angels Small Paws Dog Rescue has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Angels Small Paws Dog Rescue . You consider that Angels Small Paws Dog Rescue is exempt from the statutory audit requirement for the year.
## **Independent Examiner's Report to the Trustees of Angels Small Paws Dog Rescue**
I report to the trustees on my examination of the financial statements of Angels Small Paws Dog Rescue ('the charity') for the year ended 30 September 2023.
## **Responsibilities and basis of report**
As the trustees of the company (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 Act2006 ('the 2006 Act’).
Having satisfied myself that the accounts of the company 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 accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
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:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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
4. the financial statements have not been prepared in accordance with the methods and principlesof the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Page 4
**Angels Small Paws Dog Rescue Accountants' Report (continued) For The Year Ended 30 September 2023**
Signed
Rachel Molloy FCA 16 February 2024 Nuvo Accountancy Limited Chartered Certified Accountants 550 Valley Road Basford Nottingham NG5 1JJ
Page 5
**Angels Small Paws Dog Rescue Income and Expenditure Account For The Year Ended 30 September 2023**
|**Notes**
**TURNOVER**
**GROSS SURPLUS**
Administrative expenses
**OPERATING SURPLUS/(DEFICIT)**
Deficit on disposal of fixed assets
SURPLUS/(DEFICIT) FOR THE FINANCIAL YEAR|**2023**
**£**
**126,800**
**126,800**
(114,868 )
**11,932**
-
11,932|**2022**
**£**
**90,905**|
|---|---|---|
|||**90,905**
(102,763 )|
|||**(11,858 )**
(650 )
(12,508 )|
The notes on pages 9 to 11 form part of these financial statements.
Page 6
**Angels Small Paws Dog Rescue Balance Sheet As At 30 September 2023**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**4**
**CURRENT ASSETS**
Cash at bank and in hand
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
Income and Expenditure Account
**MEMBERS' FUNDS**|**2023**
**£**
**£**
97,843
**97,843**
9,180
**9,180**
**9,180**
**107,023**
**107,023**
107,023
**107,023**|**2023**
**£**
**£**
97,843
**97,843**
9,180
**9,180**
**9,180**
**107,023**
**107,023**
107,023
**107,023**|**2022**
**£**
**£**
88,065
**88,065**
7,026
**7,026**
**7,026**
**95,091**
**95,091**
95,091
**95,091**|**2022**
**£**
**£**
88,065
**88,065**
7,026
**7,026**
**7,026**
**95,091**
**95,091**
95,091
**95,091**|
|---|---|---|---|---|
|||**97,843**
**9,180**||**88,065**
**7,026**|
||**9,180**||**7,026**
||
|||**107,023**||**95,091**|
|||**107,023**||**95,091**|
|||107,023||95,091|
|||**107,023**||**95,091**|
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mrs C Marshall Director 16 February 2024
The notes on pages 9 to 11 form part of these financial statements.
Page 7
**Angels Small Paws Dog Rescue Statement of Changes in Equity For The Year Ended 30 September 2023**
|As at 1 October 2021
Loss for the year and total comprehensive income
As at 30 September 2022 and 1 October 2022
Surplus for the year and total comprehensive income
As at 30 September 2023|**Income and**
**Expenditure**
**Account**
**£**
107,599
(12,508 )|
|---|---|
||95,091|
||11,932|
||107,023|
Page 8
**Angels Small Paws Dog Rescue Notes to the Financial Statements For The Year Ended 30 September 2023**
## **1. General Information**
Angels Small Paws Dog Rescue is a private company, limited by guarantee, incorporated in England & Wales, registered number 09860317 . The registered office is 41 Derby Road, Lower Kilburn, Belper, DE56 0NG.
## **2. Accounting Policies**
## **2.1. Basis of Preparation of Financial Statements**
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
## **Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
## **2.2. Going Concern Disclosure**
There are no material uncertainties about the charity's ability to continue.
## **2.3. Turnover**
## **Incoming resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
- income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
- legacy income is recognised when receipt is probable and entitlement is established.
- income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
- income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
## **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
- expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
- expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
- other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Page 9
**Angels Small Paws Dog Rescue Notes to the Financial Statements (continued) For The Year Ended 30 September 2023**
## **2.4. Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold land No depreciation charged Equipment 25% reducing balance Motor Vehicles 25% reducing balance Fixtures & Fittings 25% reducing balance
## **2.5. Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **2.6. Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
There were no restricted fund donations in the year to 30 September 2023.
## **3. Average Number of Employees**
All trustees and fosterers give their time freely to the charity. There are no staff or employee costs.
No fee has been charged by Nuvo Accountancy for the preparation of these financial statements.
Therefore, the average number of paid employees, including directors, during the year was as follows: NIL (2022: NIL)
## **4. Tangible Assets**
|**Cost**
As at 1 October 2022
Additions
As at 30 September 2023
**Depreciation**
As at 1 October 2022
Provided during the period
As at 30 September 2023
**Net Book Value**
As at 30 September 2023
As at 1 October 2022|**Land &**
**Property**
**Freehold**
**£**
59,527
-|**Equipment**
**£**
4,570
-|**Motor**
**Vehicles**
**£**
29,243
1,085|**Fixtures &**
**Fittings**
**£**
24,788
17,068|**Total**
**£**
118,128
18,153|
|---|---|---|---|---|---|
||59,527|
4,570|
30,328|
41,856|
136,281|
||-
-|3,004
392|
18,181
3,037|
8,878
4,946|
30,063
8,375|
||-|3,396|
21,218|
13,824|
38,438|
||59,527|
1,174|
9,110|
28,032|
97,843|
||59,527|
1,566|
11,062|
15,910|
88,065|
## **5. Company limited by guarantee**
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £10.
Page 10
**Angels Small Paws Dog Rescue Notes to the Financial Statements (continued) For The Year Ended 30 September 2023**
## **6. Analysis of net assets between funds**
|**Net assets**
Tangible fixed assets
Current assets
Total Funds|Unrestricted
Funds
£
84,407
9,180
93,587|Restricted
Funds
£
13,436
-
13,436|Total Funds
2023
£
97,843
9,180|
|---|---|---|---|
||||107,023|
Page 11
## **Angels Small Paws Dog Rescue Detailed Income and Expenditure Account For The Year Ended 30 September 2023**
|**TURNOVER**
Donations and fundraising
Grants
Re-home donations
HMRC Gift Aid
GROSS SURPLUS
**Administrative Expenses**
Veterinary and other professional fees
Dog release and emmergency boarding fees
Animal food, supplies and sundries
Travel and fuel costs
Insurance
Running costs and misc expenses
Postage
Promotional items
Fundraising costs
Telephone, internet and website
Depreciation
**OPERATING SURPLUS/(DEFICIT)**
Deficit on disposal of tangible fixed assets
SURPLUS/(DEFICIT) FOR THE FINANCIAL YEAR|**2023**
**£**
**£**
37,996
-
84,038
4,766
126,800
126,800
54,607
12,505
18,769
11,483
1,014
2,092
2,110
1,262
1,826
825
8,375
(114,868 )
**11,932**
-
-
11,932|**2023**
**£**
**£**
37,996
-
84,038
4,766
126,800
126,800
54,607
12,505
18,769
11,483
1,014
2,092
2,110
1,262
1,826
825
8,375
(114,868 )
**11,932**
-
-
11,932|**2022**
**£**
**£**
64,690
1,000
20,067
5,148
90,905
90,905
35,962
16,100
14,116
11,573
912
9,217
1,968
2,253
2,201
1,191
7,270
(102,763 )
**(11,858)**
(650)
(650)
(12,508 )|**2022**
**£**
**£**
64,690
1,000
20,067
5,148
90,905
90,905
35,962
16,100
14,116
11,573
912
9,217
1,968
2,253
2,201
1,191
7,270
(102,763 )
**(11,858)**
(650)
(650)
(12,508 )|
|---|---|---|---|---|
|||126,800
126,800
(114,868 )||90,905
90,905
(102,763 )|
||-||
(650)||
|||**11,932**
-||**(11,858)**
(650)|
||||||
|||11,932||(12,508 )|
Page 12