JAI DOG RESCUE UK Charity no: 1172Y13 Resolution ol the Trustees Passed at a meeting held on 1 September 2022 al 78 Onslow Gardens. London SW7 3QB at tTIME]am. PRESENT: Ms Rawipim Paijit. Ms Gwendolyn Moy {by phone). Ms Wilchuda Paijrt (by phone), Mr Lohan PTesencer Review and approval ol Jai Dog Aescue Annual Report and Finar181 Statement 2022 nu The trustees presented their annual rewrt and financial statement of the Charity for the year ended 31 March 2022. Thg linancial stalements have been prepared in acconlance with the Charities Acl 2011 and Accounting and the Charitres Statement of Recommended Practice (second edf(N?n} and financkql reporting standard FRS 102. BE IT RESOLVED that, Ihe annual linarK¢al statements ol Jai DCMJ Rescue. as presenled by FISM UK Tax & Accounting Limited, be approved. RESOLVED FURTHER. that the officers of Jai tJ)g Aescue are, a1 each acting along is. hereby alrthorised to do and perforrn any and all such acts, including exg¢Ution ol ary and all documents and certificates, as such officers sh1 deem necessary or acfvisable, to carry out the purposes and int8nt of the foregoing the resolulions. RESOLVED FURTHER. that any actions taken by such officers prior lo thg date of th8 foregoing resolutions adopted hereby that are within Ihe aulhorty conferred thereby are hereby ratifièd, confimied and approved as the acts and deeds of Jai Dog Rescue. It is hereby certified by the undwwgned that the loregoiThJ resolution was duty passed by Ihg Board of Directors of the above-named Charity on the First day of September 2022, in accordance wrth the Momorandum or By-Laws and Articles of IorpOratIon of the Chanty arKJ the laws and by- laws goveming Jai Dog Rescue and that the said resolution has been duly recorded in full force and effect. Sign alf of Trustees on tho 1 Septsmber 2022 by: nPre Trustee
JAI DOG RESCUE Annual Report and Unaudited Financial Statements 31 March 2022
JAI DOG RFSCUE Annual Rep)rt and Unaudlted Financial Statements for the year ended 31 March 2022 Page Trustees. annual report Independent examineTS rep)rt to the trustees io Statement of financial activitie5 12 Balance sheet Notes to the financial statements
JAI DOG RFSCUE Trustees, Annual Report for the year endAng 3tst March 2022 The trnstees present their annual rep)rt and financial statements of the Charity for the year ended 31 March 2022. The finallcial statements have been prepared in accordan with the Chariti&% Act 2011 and Accounting and the Charities Statement of Recommended Praetice (second edition) and financial reporting standard FRS 102. Reglstered charity name Jai Dog li&s¢ue Charity retion number iiT2313 Principal office 103 Gaunt Street Southwark t£)ndon SEI 6DP Gwendolyn Moy Rawipirn Paijit Witchuda Paijit La)han Presen[ (Appointed 27 September 2021) Independent examiner Kerry Gallagber FCA D( RSM UK Tax andAountJllg Ltd Davidson House Forbury Square Reading RGI 3EU Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hin West Malling Kent MEI9 4TQ
Trustees, Annual Report for the year ending 31st March 2022 The Trust was estabIhed as a Charitable Incorporated Organisation by a Constitution dated 28th March 2017. The Trust is governed by the Board of Thte&s. The first trustees were appointed by the Constitution of 28th March 2017. Apart from the first trustees every trustee must be appointed by a resolution passed at a proper]y eonvened meeting of the charlS trustees. The objects of Jai tk)8 Rescue {the"chltn are: To promote humane behaviour towards animals. in partiallar abandoned and strdy dogs, particularly Thailand by providing appropriate care• Protection, treatment and securityfor animals which are in need of care and attention and to educate the public in matter5 pertaining to anin]al welfare in genera] and the prevention of cruelty and suffering among animals. It achiev&s objectives primatitythrougb supporting the work of the Jai Dog Rescue Foundation, an associated charity in Thailand. Jai Dog Rescue, a non-profit animal welfare organisation, is committed to traJ]sforniing the lives of street dogs in Thailand which we aim to acbieve througb the following areas of focus: Sterilisation and vaccination. with a speeifie focus on CNVR (Capture, Neuter, Vaccinate, Release) Urgent care, rescue. and rehabi]itstion Providing short and long-terni sanctuary for Thailamd's most vulnerable dogs Rehoming via foster and adoption networks (tK)th local and international) Community olltrea suppotL and education Our main activities and acbievements in 2012022 were: Operatlonal & Facilities Build of new on-site CNVR c]inic to allowfor increased number of dogs treated eaeh month. Streamlining and improving of proc% and facilities (dedicated triage and recovery arw, air-conditioned ind(K)r theatre, on-site carpark, etc.) to provide optimal WOTlang and welfare conditions. Maintenance and improvement of shelter and kennelling facilities Recruitment of shelter / clinie Admirithtion Assistant (Thailand-b&sed) Recruitment a UK Operations maJger (UK-based) to support the Thai teAm. facilitate international adoptions, and manage grant funding activities RruItMent of a dedicated Marketing Manager (UK-based) to continue to grow our reach, engagement and oppormnities to secure public / brand-partnership fidillS All UK-b&8ed recruitment supported and funded via major cory)orate supporter Refinement of both UK and Thailand processes and procedures
JAI I)OG RFSCUE Trustees, Annual Report for the year ending 31st March 2022 Creation of robust strate&y. budget and target structure tauncb of new website Roll-out of new brand and 1municatiOnS style across social media. ernail marketing alld PTinted a&8ets New brand partnerships estab]ished with lthe-minded corporate partners instagram audience grown by 74% Battersea We embarked upon an ambitio$ pitcb to secure a partnership with world-renowned animal welfare charity, Battersea, with much of 2021 dedicated to the refinement of this proposal and establishment of a comprehensive and effective plan of work Thi5 led to the agreement of an exciting and widtrreaching 5-year project, forrnalty agreed in January 2022, with Battersea pledging £1,837,770 over the course of the fidIng terni to enable the sterilisation d vaccination of a total 77.220 dogs in the Nakhon Nayok area {an estinlated 80% of the total provincial stray dog population) by 2026. A summary of this project can be seen in aJ] overview of our p]anned activity and targets: 2026 io 200 2022 20 20 20 Total number of s Average numbeT of dogs treated Total number of dogs treated 40 80 160 340 6,240 12.480 24,960 31,200 220 Grants The additional resource onknarded to our UK tea]n has a]lowed us to explore new thannels for support, specifically the acquisition of dedicated grant fundin& 202112022 proposals focussed on our core CNVR activity. requesting restricted funding which would allow us to significantly increase our monthty tota]s. We were grateful to receive dedicated funding from the following sour. Funding body Fundins treated Wild at Heart Foundation Animal Friends £2,659 - sterilisation + vaccination Éii.T30 £400 600 - steri]isation + vaccination LUSH Charity Pot FY 21122 300- Sterilisation + vaccination Michael Charnberlayne Charitable Trust £400 5- vaccinations only Battersea £97,526 2J40 (365 in 202112022) - (Yi of 5) sterilisation + vaccination Grant funding accounted for ia64 dogs sterilised in 202112022, 99% of ow 2021/2022 total number of dogs treated.
JAI DOG RESCUE Trustees, Annual Report for the year ending 3tst March 2022 SteTilisation & Vaccination The build of our new on-site dini¢ has allowed us to significantly increase our monthly 8terilisation activities via a blended on-site/roviDg model, as well as streamlining costs and processes. We treated a total of 1.367 animak in 202112022, a 37% increase from 202012021. Cats A ril 2021 Ma 2021 June 2021 Jul 2021 2021 tember 2021 October 2021 November 2021 December 2021 Janu 2022 Febru 2022 March 2022 88 iio 88 iio 106 loo 128 121 loo iii 118 121 io 161 68 20 ioi io 161 1.120 247 19367
JAI DOG RESCUE Trustees, Annual Report for the year ending 3tst March 2022 Urgent Care & Reseue 202112022 saw 49 urgent and CTityeal eases treated, a 14% Incre from 202012021. Treatment was required for a wide range of o)nditioDS and injuries. from more common occurrences of broken and fractured IK)nes caused by road accidents and incidents of pyOMetr to critical eAses of brain damage, parvo and blood parasites and rarer cases including a severed urethra and major spinal injury. A few examples of our rescue cases from 202112022 include: Name Condition Fox Sustsined serious fort injury after being over by a car. Amputation required. Yes: rewvered on The Farn], following surgery aJJd physiotherapy. Rehomed internationally (UK) after io months Lynx Rescued after both back feet were cut off (assumed abuse case). Treated for injury. bespoke aftercare plan create Y&%: Ident on The Fann. Receiving regular physiotherapy and wound dressing on The Fann. Has been equipped with a wheelchair to aid comfortable movemenL May& June Resclled from busy intersection, suffering from severe tick and flea infestation. Treatment for par&sitos adrninisteT Yes: living healthily and happily on The Farni. June reserved for international adoption later this year. Ghost Rescued from neighbouring village after localty-administered birth control injertions led to miscarriage. Treated for pyometra. Yes: safely returned to cornmunity following treatment and recovery. Monitored regu]arly. Rescued after being hit by a w. causing severe damage to back legs and spine. Double amputation required. Yes: resident on The Farni. Receiving regular physiotherdpy and specialist care tsilored to his needs. Has been equipped with a wheelchair to aid comfortable movement. Furtherniore, we continue to provide e4rt care and ongoing resource provision for all our vulnerable and disabled resident dogs. We predict a steep rise in the number of urgent cases in 202112022 in line with our drastic increase in CNVR activity. Increasing our number of clinics each year not onty increases the number of dogs passing through our care (and therefore a proportionate rise in urgent care cases encountered during routine surgery), but also increases our visibility in the community, inevitabty leading to greater demand for our Servic and supw)rL
Trustees, Annual Report for the year ending 3tst March 2022 Adoptions Whilst the ongoing repercwons of Covid-19 (x)ntinued to impact our international adoptions activity, we t(x)k advantage of fiight tratL8PQrt opportunities when they arose and succ&fullY rehomed 9 dogs to loving homes in the UK (4 via Wdd at Heart Foundation, 5 in-house) all of which continue to t11Ve. Bringing our adoption se]ee in-house (Jwie 2021 onwards) has allowed us to offer a comprehensive end-t(lld Servi which affords us oversight of ajl stages of the adoption process. By tillg realistic expectations with adopters and ensuring that we select Only those homes we feel would be ideally suited to bouse a Thai rescue dogj we've made significant provisions for the long-terni SUC of our rehomed dogs. Furthermore, we've expanded our local adoptions networK securing pernwient loving homos for i of our resident sbelter dogs. This brings our 20/2022 adoptions total to io dogs, matching our 202012021 totsl. We seek to expand our Ial adoption and foster networks in the coming year, allowing for more dogs to be rehomed locally, sigDificantlylowering cosL administration, and stress on the animal. We will continue to offer OUT UK adoptions Servi on a bespoke basis, only for those adopters who we deem appropriately suited to meet the needs of the dogs in our Total income for the year amounted to £3411 (2021 £64soo) and total expenditure to £317,359 (2021 £91,2(Y7), leaving a SluS of £67.052 (20 deficit £26,707). At 31 Manh 2022, the chariWs a&*s exceeded its liabi]iti&s by £65,1 (2021 net liability £1,937). The trustees are satisfied that it is appropriate forthe charity to prepare accounts on a going cOnrn basis of accounting. The charity does not employ any UK staff. UK personnel that conduct charitable artivities are employed and donated by Ministiy of Sound Group lid, a company incorporated in the United Kingdom, at an annual cost of £112,000, which is included as a donation in kind in the financial statements. The tn]stees have as$ed the major risk5 to which the Trust is exposed, in particular those related to the operation and finall of the Trust The charity will never enter into commitments until it has the necessary funds ID hand. fk There are no critical staff in the UK charity. Thai operations are currently significantly dependent on the Project & Shelter Manager, but he is training local staff and volunteers to manage many of the activiti&s.
Trustees, Annual Report for the year ending 3tst March 2022 raud or dish All financial transactions are managed by an experieneed aeeountant, who is directly overseen by the trustees. The charity has no direct responsi%11 ityfor field Staff. However the Thai b&sed trustees monitor the work that is conducted in Thailand. The tnteeS are directly involved in the activities of both the UKcharity and the Thai foundation. The Thai foundation does not work in BangknK which tends to be the focus of anyunrest. Its work is totally apolitical and the trustees aTr confident that it would be ]ittle affted during any period of instability. RFSERVFS POIICY It is the intention of the Trustees to hold reser/es equal to three months, operating expenditure - approximately £25,000 based on 2021122 Outgoings. The charitycurrently holds in excess of twiee this amount. PUBLIC BENEFrr The trustees have complied with the guidance on public benefit requirement in accordance with Section 17 of the Charities Act 2011. The Charities Commission in its "Charitie5 and Public Benefit" Guidance requires that key principles be met in order to show that an organisation's aims are for the public benefit: first, there mt be an identifiable benefit and secondly, that the benefit must be to the public or a section of the public. Our purposes meet the Charity Commission's public benefit requirement as our aims relate entirely to the advancement of animal welfare. The Trust will continue to supw)rt the work of the Thai foundation by fundraising and increasing public awareness of its athities, and also through the provision of advi and guidance. The Tru*, Anrtual Report was approved on ilt September 2022 and signed for on behalf of th board of
Independent Examiners, iieport to the Trustees of Jai Dog RClle I report to the trustees on my eXamItion of the fuwicial statements of Jai Dog Rescue lthe charity) for the year ended 31 March 2022, which are set out on pages 12 to 18. RESPONSIBIlIllFS AND BASIS OF REPORT AS the trustees of the charity, you are responsible for the preparation of the fmanciaj statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the charity's financial statements carried out under section u5 of the 2011 Act, and in carrying out my examItion, I have followed ajl the applicable Directions given bythe Charity Commission under section 45 tsxb) of the 2011 An independent examination does not invo]ve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and condurt of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion &$ to whether the financial statements present a 'true and fair view, and my report is limited to those specific matters set out in the independent examiner's statement. Since the d]aritys gross income exeeeded £250,000, your erniner must be a member of a body listed in section 145 of the 2011 Aet. I confirni that l am qualified to undertake the examination, because I am a member of the Institute of Chartered Accountsnts England and Wales, which is one of the listed bodies. I have completed my eLqmination. I confirni that no material matters have come to my attentiou, in connection with the exaMItiOn, giving me reasonable cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by seetion 130 of the 2011 Act. or the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning the forni and content of financia] statements set out in the Charities (Accounts and Reports) Regulations 2008, other than any requirement that the financia] statements give a 'true and fair view, which is not a matter Considered as part of an independent examination. io
Year ended 31 March 2022 I have no concerns and have come across no other lltter5 in connection with the examination to which attention should be drawn in this report in order to enable a proper UnderStading of the financial staternents to be reached. 23109122 Name: Keny Gallagher, FCA Dcha Name of app]icable listedbody. The Inslitute of Chartered Accountants in England and Wales Relevant professional quajification or membership of professional body: Chartered Accountant On behalfof RSM UK TAXAND ACCOUFifING LtMrrED Chartered Accountants Davidson House, Forbury Square, Readin& Berkshire RG13EU li
for the year ended 31 March 2022 1£) 20211£) Re5tr1Lted Unrestrltted Funds Funds Fuv Totsl Funds Total Fund5 Note Donat5 97.526 28685 384.411 64.SOJ Totsl Income 97526 384AII 64500 64.XK* Charltable Actmtles 197.S261 P19,8331 1317.3591 19L2071 191,2071 Totsl EendIlI• 197J261 Ill9] IJ173S91 191.2071 191.2071 Net IncomellexpenditUTel and net rnovement in fvnds io 67,052 67.052 126.7071 126,7071 Total Funds Blfwd 11.9371 IL937) 24,770 Total Fund5 Cllwd 65.1 65.1 11,9371 11.9371 12
as at 31 March 2022 2022 2021 Note Current Assets Debtors 341 Cash 73,622 73,62Z 1,775 2.116 Current Uabllliie5 Creditors 18.5071 (8.507) 14,0531 (4.053) Net Current Assets/lLiabilities) 65,115 (1,9371 Funds of the Charity Restricted Funds Unrestrirted Funds io 65,115 11.9371 Total Charlty Funds 65.115 (1.937) These firfancial st tements were approved by the board of trustees and authorised for issue 04 and were signed on behalf of the board by: er TRUSTEE Charity Registration Number: 1172313 13
Year ended 31 March 2022 The charity is a publie benefit entity reered in England and Wales and a registered charity in England and Wales. The address of the registered office is 103 Gaunt Stree( ndon SEI 6DP. STATEM OF COMPIIANCE These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republie of Ireland, and 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). As referred to above. the charity meets the definitions within FRS 102 of a public benefit entity. Basis of preparation The financial ststements cover the year to 31 March 2022 and have been prepared on the historieoj eostbasis. The financial statements are prepared in sterling. whieh is the functional currency ofthe entity. The Trustee3 will take on no liabilities or cOnltMents that exc funds held by the charity. They are satisfied that Jai Dog Rescue has adequate reSoUrS to continue in operationaj existence for the foreseeable ture. The Trust therefore believe it is appropriate to adopt the going concern basis in preparing the financial statements. Taxation Jai Dog Rescue is exent from corporation tsx on its charitable activities. 14
Year ended 31 March 2022 AccouNfING POLIC (continued) Fund aecounting G&llg[&. Any funds that are available for use by the TeeS within the general objects and powers of the charity are called general funds. - Trustees may. put aside. unr&stricted general funds for specific Purpo8. These funds are designated funds. Restricted Fun - Any amounts re]ved that may ontybe spent for pun)oses specified by the donors. All funds hdd by the Charity at 31 March 2022 are General Unrestricted Funds. Ineome All income is included in the statement of financial activities when entitlement has p&8sed to the charity. when it is probable that the economic benefits associated with the transaction will flow to the charity and when the amount can be reliably me&wred. The following specific FK)lieies are applied to particular categories of income: income from donations or grants is reeognised when there is evidence of entitlement to the grft, receipt is probable and its amount can be measured reliably. Gift Aid daims are recognised at the same time as the donation from which they arise contracted servi. This is classified as unrestrirted fimds unle55 there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which we it may be regded as restricted Gifts in kind donated for distribution andlor utilisation are included at va]uation and recognised as income whell the related projects are undertaken. Gifts donated for resale are included as income when sold. Donated facilities are inc]uded at the value to the charitable company. where this can be quantified by the third party bearing the cost. Lwenditure Ypenditure is reeognised on an accrual basis as a liability is incurred and includes all VAT Charitable expellditure MprIseS those costs incurred byJai Dog Rescue in the delivery of its activities Governan costs include those costs associated with meeting the constitutional and statutory requirements of the Charity and includes accounts exaMItion fees and costs linked to the strategic management of Jai Dog Rescue All charitable expenditure relates to the Chariws principal activity
Year ended 31 March 2022 DONATIONS Unrestricted Rertfirted Total fvnds fund5 Totsl Z022 20ZI Batter5eo Dogs & Cats Horne Donatlons in kind Other funder5 97.526 97.526 112.000 174,885 112.CKIO 174,885 64,500 286.885 97.526 384,411 2022 2021 Charitable Grants Paid to Jai Dog Rescue Foundation (Thailandl Staff costs (note 71 Project & shelter management costs Website 130,873 112.000 15,882 38,950 5.860 3,579 257 77,296 8.013 1,545 535 Marketing & Advertising Travel and Subsistence Sundry expenses Governance costs (note 61 513 9.958 3.305 317.359 91,207 The charity operates mainlythrough an associated c1]ty]n Thailand, Jai Dog Rescue Foundation. 2022 2021 Accountancv Independent examination Accounting Softwa Bank charges 1.200 2,280 2.922 1.256 605 9,958 3.305 16
Year ended 31 March 2022 During the period no remuneration or otherbenefits from emplo)rynent with the charity or a related entity were received by the trustees. The tntstees were not reirnbursed for any expenses incued during the period. The djarity is reliant upon donated staff costs from the Ministry of Sound which can be quantified and regnised in the financial statements as donations in kind (see note 5). DEwfoRS 2022 2021 Gift Aid Tax Donation 315 26 341 2022 2021 Trade Creditors 6.527 1.980 Accruals 4.053 8.507 4,053 17
Year ended 31 March 2022 io. Transfers between funds l Apfll 2021 31 March 2022 Income Expwmliture Restrkted funds: Battersea 97.526 197.5261 97526 197W61 Unrestrkted funds: General fund 11,93n 286.885 1219.8331 65,115 IL9371 384AII 1317.3591 65,115 Tran5fer5 between funds i Apr51 2020 YI March 2021 Incorne Expendliure Unrestrkted fund5: General fund 24.770 191,2071 11,9371 24,no 64WO {91207) 11.937) Battersea We embarked upon an ambitious pitcb to secure a parthership with world-renowned animal welfare charity, Battersea, much of 2021 dedicated to the refmement of this proposal and estab]ishment of a comprehensive and effertive plan of work. This led to the agreement of an exciting and wide-reaching 5-year projecL fonnally agreed in January 2022, with Battersea pledging £1,837,Tr0 (Year i £97.526) over the course of the funding tenn to enable the sterilisation and vaecination of a total 77,220 dogs in the Nakhon Nayok area (an estimated 80% of the total prOne121 stray dog population) by 2026. ii. Other than its worlang relationship with the Jai Dog Rescue Foundation in Thailan the clwity no related partie5 and has not undertaken any transartions with related parti&% in the current or previous period. 18