PHOENIX FRENCH BULLDOG RESCUE (REGISTERED CHARITY NUMBER :1171943)
TRUSTEES’ REPORT AND UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
PHOENIX FRENCH BULLDOG RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The committee present their report and the financial statements of the charity for the year ended 31 March 2025.
Charity Number
1171943
Principal address
17 Wellington Road Shortstown Bedford MK42 OUT
Trustees
Stephen A Cargill Teresa L Cargill Kimberleigh L Malyan Kirstine Delihridge (resigned January 2025 )
Independent examiner
Shakiel Zaman FCCA Brookman Limited 145-147 Hatfield Road St. Albans Hertfordshire AL1 4JY
Bankers
NatWest Plc 81 High Street Bedford MK40 1YN
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PHOENIX FRENCH BULLDOG RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Phoenix French Bulldog Rescue, also known as Phoenix FBR, registered charity no 1171943, operates in England, Scotland and Wales to assist in the rescue, rehabilitation and rehoming of French Bulldogs in need or at risk. The year 2024/2025 is our eight year of accounting since the award of charity status in March 2017. Trustees for this period were as follows:
Stephen A Cargill Teresa t. Cargill Kimberleigh L Malyan Kirstine Del!bridge (resigned January 2025)
Initially, Phoenix FBR was set up as a family concern and still retains that feel, which works well with our audience, but an external Trustee was brought in to give a more pragmatic view of how things were managed. The Trustees meet on ad hoc basis for any matters arising which need a consensus of opinion, and these may take the form of emails, telephone calls, video calls or in person meetings, but we meet no Less than once per year in person for a review of the past year and that ahead. This is when discussions have been made regarding changes to fees and the restrictions placed on which vet costs will be the burden of the charity or of the adopter. Policies and procedures have been re-written to ensure the public at large recognise their responsibility when fostering a dog so that unnecessary costs are avoided. The Management Team (all volunteers) are also very instrumental in helping to make changes and implement them as they are in the field and see what works well and what doesn't.
OBJECTIVES AND ACTIVITIES
The aims and objectives of the charity is to offer a home to any Frenchie (or crossbreeds thereof) in need, but also to educate the public on this wonderful breed, promote good ownership and to help keep Frenchies at home with their families wherever possible .
RISK ASSESSMENT
The Committee has identified that it is exposed to normal risks, and in doing so has established control systems, which comply with the requirements of current legislation in order to manage those risks.
FINANCIAL REPORT
Income for the year totalled £167,393 (2024: £128,967) with expenditure of £153,456 (2024: £128,326) resulting in a surplus for the year of £11,207 (2024: £641). This has resulted in total net funds of £11,855 at the balance sheet date (2024: £648).
The French Bulldog is a very niche breed with many health issues, and although it is accepted that any charity involved with this breed will never be rich, it is hoped and expected that reserves may now begin to build as we enter our 9th year. An initial goal of holding £3K in reserve by the end of 2025/26 has been set, rising from there as we seek to build financial resilience.
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PHOENIX FRENCH BULLDOG RESCUE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 REVIEW OF THE YEAR FY202412025 has not been a kind one at times and the charity ha5 experienced sorne serious disruption, causing us to make official reports of incidents to the Charity Commission and the IOC due to some former volunteers who left and stole and attempted to delete data, as well as attempting to cause significant damage to the reputation of the charity. This has been addressed as necessary and appropriate, and we have regrouped and moved on as a stronger organization. although some Investigations are still on%oing. The influx of abandoned dogs has continued to be relentle55, and this has been made harder by dogs presenting with little or no poor socialization and, occasionally, serious behavioural issues. Dogs of this kind cannot be rehomed through the charity since we hOme directly into foster homes, and we will obviously not knowingly place an unpredictable dog into someone's home. It has been demoralizing for the team to have to turn away so many, but we have to remain focused on the number that we have managed to rehome. We continue to work with Dog Wardens to help rehome stray dogs whenever possible but have added additional assessment procedures to the criteria for these, for greater safety to volunteers and foster homes. Phoenix FBR was active in the rescue of 269 French Bulldogs and rehomed 367 to new homes durin8 2024/2025, another significant increase on the previous year. The cost of living and the increase in veterinary costs seem to have contributed to the number of dogs being abandoned or glven up for rehomin& and these increased costs have been a constant funding worry for the charity too. There has been an increase in'cross-rescue. working and we are actively lookingto continue this and to build relationships with other reputable dog rescue charities. This will assist with French Bulldog rescue and mean that general rescues can help other breeds as needed. The charity is pleased to have moved fonvard with a positive attitude, desplte the challenges of 24125 and is very active in making more positive internal changes forthe next financial year. FUTURE PLANS There has been an internal restructuring programme. which is working very well and the charity is also currently in the process of implementing a new database system, which will dramatically reduce the workload of the team and make our systems more secure and fit for the 21" Century. Phoenix FBR is future-proofing to be sure that we can continue taking dogs for many more years. We remain members of ADCH, the Association of Dog & Cat Homes and voluntarily commit to high standards for the care of our dogs, and ensure we are setting high standards. For our volunteers, fosterers and volunteers. In the event that licenslng becomes mandatory for all animal rescues, we endeavour to be fully compliant, in readiness. We are actively supporting this proposed legislation and hope to See it implemented so that we can also be a licensed rescue, as well as a registered charity. 5i8ned on alf ofQhe committee on 30" January 2026 TLCa Trustee
INDEPENDENT EXAMINERS REPORT
TO THE TRUSTEES OF PHOENIX FRENCH BULLDOG RESCUE
I report to the trustees on my examination of the accounts of Phoenix French Bulldog Rescue for the year ended 31 March 2025 which are set out on pages 5 to 11.
RESPONSIBILITIES AND BASIS OF REPORT
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.
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 2011 Act.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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(1) accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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(2) the accounts do not accord with those records; or
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(3) the accounts do not comply with the applicable requirements concerning the form and content of
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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 other 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.
145-147 Hatfield Road Shakiel Zaman FCCA St. Albans Brookman Limited Herfordshire Chartered Accountants AL1 4JY
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PHOENIX FRENCH BULLDOG RESCUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Total | Total | ||
|---|---|---|---|
| Notes | 2025 | 2024 | |
| INCOME | |||
| Donations and legacies | 3 | 167,393 | 128,967 |
| TOTAL INCOME | 167,393 | 128,967 | |
| EXPENDITURE | |||
| Charitable activities | 4 | 156,186 | 128,326 |
| TOTAL EXPENDITURE | 156,186 | 128,326 | |
| NET MOVEMENT IN FUNDS | 11,207 | 641 | |
| FUND BALANCES BROUGHT FORWARD | 648 | 7 | |
| FUND BALANCES CARRRIED FORWARD | 11,855 | 648 |
The Statement of Financial Activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.
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PHOENIX FRENCH BULLDOG RESCUE
BALANCE SHEET AT 31 MARCH 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed Assets | |||||
| Tangible Assets | 6 | 142 | 512 | ||
| Current Assets | |||||
| Stock | 2,630 | 2,730 | |||
| Cash at Bank and in Hand | 697 | 4,426 | |||
| Debtors | 7 | 23,102 | 21,025 | ||
| Current Liabilities | |||||
| Creditors: amounts falling due within one year | 8 | (14,716) | (23,053) | ||
| Net Current Assets/ (Liabilities) | 11,713 | 5,128 | |||
| Creditors: amounts falling due after more than one year |
9 | (4,992) | |||
| Total Assets less | |||||
| Current Liabilities | 11,855 | 648 | |||
| Funds: | |||||
| Restricted Funds | |||||
| Unrestricted Funds: | |||||
| General Funds | 10 | 11,855 | 648 | ||
| Total Funds | 11,855 | 648 |
Approved by the board of trustees on and signed on its behalf by:
T I. Cargill Trustee
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PHOENIX FRENCH BULLDOG RESCUE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
- 1 ACCOUNTING POLICIES
a) Accounting convention
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 (FRS 102),
The charity 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
The accounts have been prepared on the going concern basis.
b) Income
- All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income. • Donations and legacies are received by way of grants, donations, and gifts, and is included in full in the Statement of Financial Activities when receivable.
c) Expenditure
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Expenditure is recognised on an accrual basis as a liability is incurred. It includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
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Charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.
d) Fund accounting
Funds held by the charity are either: Unrestricted general funds Funds which can be used in accordance with the charitable objects at the discretion of the trustees. Designated funds Funds which are set aside for specific purposes by the trustees to be used in accordance with the charitable objects. Restricted funds
Funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purpose.
e) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basis financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
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PHOENIX FRENCH BULLDOG RESCUE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)
- 1 ACCOUNTING POLICIES (continued)
f) Going concern
The financial statements have been prepared on a going concern basis as the trustees are confident that the charity has continued to operate with a surplus of income over expenditure post year end, and that the balance sheet is being restored to a more positive position.
The charity continues to rely on the Bounce Back Loan, meeting all repayments as they fall due.
g) Fixed assets
Assets that cost more than £500 are capitalised at cost price. Depreciation is provided using the following rates and bases to reduce by annual instalments the cost, less estimated residual value of the tangible assets over their estimated useful lives:
| Dog equipment | 25% straight line |
|---|---|
| Computer equipment | 25% straight line |
- h) Stocks of dog supplies and merchandise on hand at the year end are valued at the lower of cost and net realisable value.
2 LEGAL STATUS
The charity is a charitable incorporated organisation and registered with the Charity Commission in England and Wales on 8 March 2017. The charity is a public benefit entity.
| 3 | INCOME | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Adoption fees | 82,941 | 63,142 | |
| Donations | 82,740 | 52,875 | |
| Auctions and raffles | 1,707 | 12,950 | |
| Other income | 5 | - | |
| 167,393 | 128,967 |
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PHOENIX FRENCH BULLDOG RESCUE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 (continued)
4 CHARITABLE ACTIVITIES EXPENDITURE
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Stock | 2,730 | - |
| Vets | 62,428 | 51,880 |
| Dog supplies | 13,587 | 9,316 |
| PR (Literature & Brochures) | - | 66 |
| Merchandise purchases | 8,121 | 4,353 |
| Wages | 31,745 | 32,583 |
| Staff - Employer's NI | (418) | - |
| Employers Pensions | 441 | - |
| Motor Expenses | 6003 | - |
| Travel and subsistence | 2,246 | 7,508 |
| Printing, postage and stationery | 5,495 | 3,779 |
| Subscriptions | 367 | 1,190 |
| Telephone | 1,967 | 1,337 |
| Computer software | 6,349 | 3,665 |
| Sundry | 1,191 | 1,176 |
| Bank charges | 1,494 | 1,751 |
| Light and Heat | 217 | - |
| Cleaning | 296 | - |
| Legal & Professional Fees | 265 | - |
| Staff Training | 250 | - |
| Accountancy | 4,793 | 4,809 |
| Insurance | 2,868 | 1,258 |
| Rent | 2,492 | 2,123 |
| Interest on late payment of PAYE | 352 | - |
| Repairs | 358 | 636 |
| Depreciation | 371 | 568 |
| Loan interest | 178 | 328 |
| 156,186 | 128,326 |
Included within accountancy is £2,500 relating to the annual accounts and independent examination, and for other services from the independent examiners.
5 EMPLOYED STAFF COSTS AND NUMBERS
| Employed staff costs were as follows: | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| Salaries and wages | 31,745 | 32,142 |
| Social security costs | (418) | - |
| Pension | 441 | 441 |
| 31,768 | 32,583 | |
| No employee earned more than £60,000 during this or the prior year. |
The average weekly number of employees during the year was as follows:
Direct charitable work
| 2025 | 2024 |
|---|---|
| No. | No. |
| 1 | 1 |
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PHOENIX FRENCH BULLDOG RESCUE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)
| 6 | TANGIBLE FIXED ASSETS | Dog | Computer | Total |
|---|---|---|---|---|
| equipment | equipment | |||
| £ | £ | £ | ||
| Cost | ||||
| At beginning of year | 789 | 1,482 | 2,271 | |
| Additions | ||||
| At end of year | 789 | 1,482 | 2,271 | |
| Depreciation | ||||
| At beginning of year | 789 | 970 | 1,759 | |
| Charge for year | - | 371 | 371 | |
| At end of year | 789 | 1,341 | 2,130 | |
| Net book value | ||||
| At end of year | - | 142 | 142 | |
| At beginning of year | - | 512 | 512 | |
| 7 | DEBTORS | 2025 | 2024 | |
| £ | £ | |||
| Other debtors – T & S Cargill | 8,951 | 7,637 | ||
| VAT | 14,151 | 13,388 | ||
| 23,102 | 21,025 | |||
| 8 | CREDITORS: amounts falling due within one year | 2025 | 2024 | |
| £ | £ | |||
| Trade creditors | 1,614 | 6,188 | ||
| Accruals | 2,500 | 12,800 | ||
| Bank loan | 4,639 | 3,979 | ||
| Other creditors | 86 | 86 | ||
| PAYE/NI | 5,877 | - | ||
| 14,716 | 23,053 | |||
| 9 | CREDITORS: amounts falling due after more than one year | 2025 | 2024 | |
| £ | £ | |||
| Bank loan | - | 4,992 |
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PHOENIX FRENCH BULLDOG RESCUE
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (continued)
| 10 | UNRESTRICTED FUNDS | At | |||||
|---|---|---|---|---|---|---|---|
| beginning | At end | ||||||
| of year | Income | Expenditure | Transfers | of year | |||
| £ | £ | £ | £ | £ | |||
| General fund | 7 | 167,393 | (156,186) | 11,207 | |||
| 7 | 167,393 | (156,186) | 11,207 | ||||
| 11 | ANALYSIS OF NET ASSETS BETWEENFUNDS | ||||||
| Designated | Restricted |
Unrestricted | |||||
| funds | funds | funds | Total | ||||
| £ | £ | £ | £ | ||||
| Fund balances at 31 March 2025 are represented by: | |||||||
| Fixed assets | 142 | 142 | |||||
| Current assets | 26,429 | 26,429 | |||||
| Current liabilities | (14,716) | (14,716) | |||||
| Long term liabilities | - | - | |||||
| 11,855 | 11,855 | ||||||
| Fund balances at 31 March 2024 are represented by: | |||||||
| Fixed assets | 512 | 512 | |||||
| Current assets | 28,181 | 28,181 | |||||
| Current liabilities | (23,053) | (23,053) | |||||
| Long term liabilities | (4,992) | (4,992) | |||||
| 648 | 648 |
12 RELATED PARTY TRANSACTIONS
Other debtors includes £8,951 (2024: £7,637) relating to funds advanced to S and T Cargill, trustees. This has been cleared after the year end, by way of funds introduced to the charity and additional salary processed via PAYE.
T Cargill, trustee, was paid a total of £31,745 (2024: £32,142) for her work as chief executive of the charity. During the year, S and T Cargill, trustees, received rent payments totalling £2,000 (2024: £2,000) from the charity.
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