**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 

1 



## **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: 

- (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, 

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<br>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 

6 



## **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 

- 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: 

- 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|



10 



## **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  BETWEEN**FUNDS**|||||||
||||**Designated**|<br>**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. 

11