Registered ehaTitynumber llT23 knnual Report and Unaudited Financial Statements 318t March 2023
JAI DOG RESCUE Annual Report and Umudited kncial Statements for the year ended 31 March 2023 PAGE Trnstees. annual report Indendent examiner's rewjrt to the tnteeS Statement of financial activitse5 Ba]ance sheet Notes to the financial statement
JAI DOG RESCUE TThteeS, Anml Report for the year ended 31 March 2023 The trnstees presenttheirannual rep)rtand financial statsments of the Chaiity for the year ended 31 March 2023. The financial statements have been prepared in accordance with the Charitie5 Act 2011 and Accounting andthe Charities Statement of Recommended Practice (second edition) and fanCIal rep)rting standard FRS 102. REFERENCE AND ADMtNisfRATIVE DETAJIS Registered charity name Jai Dog Rescue Clwiity registration number u72313 Principal office 103 Gaunt Street Southwark London SEI 6DP Trustees Gwendo]ine Moy Rawipim Paiirt Witchuda Paijit tL)han Presencer Independent examiner RSM UKTax and Accounting lid Davidson House Forbury Square Reading RGI 3EU Bankers CAF Bank Ild 25 Kings Hfjl Avenue gs Hill West Malling Kent MEI9 4JQ
JAI RESCUE Trustees. Annual Report for the year ended 31 March 2023 The Thist was estab]isknl as a Charitable Incorp)ratedOrganisation bya Constitution dated 28th March 2017. The Trust is governed by the Board of Trustees. The first trustees were ap]nted bythe Constitution of 28th March 2017. Apartfrom the frsttrustees every trustee must I apwinted by a resolution passed at a prOrIY convened meetlng of the charitys trustees. The objects of Jai tkng Rescue (the "Charitrf) are: To promote humane behaviour towards animals, in particular abandoned and stray dogs, wtthin Thalland by providing appropriate care, protection, treatment and security for animaL% which are in need of care and attention and to educate the pub]ic in matters Fertaining to animalwelfarein general and the prevention of cruelty and suffering among anima]s. It achieves these objectives prIMaY through Suprting the work of the Jai t%)g Rescue Foundation, an associated cbarity in Thalland. Jai Dog Rescue. a non-profft animal we]faTe organisation, is committed to transforniing the lives of street do in Thailandwhich we aim to achieve throughthe following areas of focus". Sterllisation and Vaccinatio a sFEcific fllS on CNVR (Capture. Neuter. Vaccinate, Release) Urgent caTe, rescue, and rehabilitation Froviding short and long-terni sanctuary for Thalland's rnost vulnerdble dogs Rehoming via foster and adoption networks (knth local and international) Communty outreach, sUprt, and education Our main aetivkties and achievements in 202212023 were: Operational & Faeilities Partnership launch with Battersea Dogs & Cats Horne Development and deployrnert of CNVR team to allow for increased number of dogs treated each month (as part of a 5-year strategy) Architecturalplans initiatedto expand on-site fa(i]ities. to caterforincreased reseue demand Begun construction (Phase i) of a newkennelling run andtWO-Storey clinic, together with accommodation for vets to provide optimal working and we]faTe conditions Completion of the dedicated senior kenneLs build Extension of car park at the Farm and IMse of new vehicles Streamlining and improving of suTgieal PrsseS to improve welfare standards (dedicated triage and recovery areas, air-eondiboned indLM)r theatre. etr.)
JAI D[ RESCUE Tee5, Annual Report for the year ended 31 March 2023 Iaunch of Unsung Heroes campaign enabling the rebuild of localnU P Sumneunl shelter Recruitment of projects executive (UK-based) to supFLirt the Thai team, facilitate one-off project and eampaigr6, events, arnl manage grant and major donor funding Recruilment of a dedIcatlMarketingEx1ve (uK-ba) to continue to grow our reach, engagement and OprtUnitIeS to secure public / brand-partnership funding All UK-based erliment $llprted and funded via major corwjrats suptK>rter Refinement of Ex)th UK and Thailand processes and procedures Marketing & Fundraisitig Creation of mbust strategy, budget and target structure Iaunch of shop and merchandise on Jai weljsite Roll-out of new brand and communications swe across social media. email marketing and printed assets New brand partnerships established with lthe-minded coryN)rate partners Hosting of Indendent events to help raise awareness for the charity Battersea At the beginning of 2022, we embarked an atnbitious partnership with world- renowned animal we]fare charity, Battersea Dogs & Cats Horne, who pledged £L837,770 over the course of the funding term to enable the steri]isation and vaccination of a total T7.220 dogs in the Nakknn Nayok area (an estimated 80% of the total provincial stray dog p)tw]ation) by 2026. A summary of this project can seen ID an overview of our original planned activity and targets: 2022 20 20 2026 io 200 Total number of su eons Average number of dogs treated Totsl number of dogs treated ar 160 1340 6,240 12A80 24,960 31,200 220 Following our annual reEX)rL keylearnings of Yi of the Fortnership allowed us to reflect on the prograrnme processes and roll-ouL rtiCUlarty in relation to vet recruitment and training and dally taryets. a resulL we pSed a revised programme, amending the number of dogs treated by day from 20 to 17 veL allowing for more COmtive vet salaries and an increase in vet Tecruittnent earlier into the programme. The following shows the aClerat vet reeruitmentaDI trainingfro)n 2023 and the impact of the number of dogs treated to the project as well as the revi8ed eosts.
JAI DOG RESCUE Trtees, Annual Report for the year ended 31 March 2023 20 202 2026 io Total Total Dumber of A%'erage number of dogs treated Tota] uumber of d Total 5t io 17 17 17 17 7,728 £252&76 12,6 £(41 £64&4 £2,027,197 "actua]s Grants The additional resou onFx)arded to our UKteam has allowed us to explore new channels for supwJ¢ specifically the aequisition of dedicated grant funding. 202212023 proposals focussed on our rescue and rehabllitation activities, requesting stricted funding which would a]Jow vs to cover the casts of treating and rehabllitsting dogs found in critical conditions. We were grateful to receive dedicated fuDding from the following sources: Funding body Amount Number of animals granted treated $3,000 terni SPCA International Rescue + rehabi]itation Animal Defence Trnst £1,500 £io.000 Reseue + rehabilitation Jean Sainsburys Animal Welfare Michael Chamberlayne Charitsble Trust FY 22123 Rescue + rehabi]itation £400 Rescue + rehabllitation Battersea £257,879 (Y2 of 5) 7,728 (2a50" in 2022/2023) - stelilati0n + vaccination "acal d s treated Grant funding allnts for 7.T28 dogs Steised in 202212023 via Battersea, and 43 dogs reseued.
JAI DOG RFSCUE Trustees, Annual Report for the year ended 31 March 2023 Sterilisation & Vaecll)ation The build of our new on-site clinic has allowed us to signifieantty increase our monthly steri]isation athitiesvia a blen(kdon-site/roving model, as well as streamlining costs and pn)cesses. We treated a total of 3,081 anima]s in 202212023, a increase from 202112021 An overview of our annual activity can be summarised as follow5: Dogs Cats Total aDimth treated 2022 Ma 2022 June 2022 Jul 2022 Au st 2022 ember 2022 182 182 16 liL.iIT-I October 2022 NOVemr 2022 December 2022 Janua 202 Februa 202 March 202 88 88 3*081 3,0
JAI DOG RLSCUE TrsteeS. Annual Report for the year ended 31 March 2023 Uryent Care & Rescue 202212023 saw M3 urgent and 1cal cases treated, a 192% increase from 2021/2022. Treatment was required for a wide rdnge of condition5 and injuries, from more common occurrences of broken and frathred neS caused by road accidents and incidents of pyometra, to critical cases of brain damage, parvovirus and bld pardsites and rarer cases including a severed urethra and major spinal iniury. A few examples of our rescue case5 from 202212023 indude: Name Condition Recovered? Hades Di8coveredwith severe openwound Yes: recovered on The Farni for io on his backin the Koh Krnat region by l<Kal rescuer.wtlrn of dog fight days. Wounds were eleaned out and stitched. Hades was neutered and later returned to community. Trer {Suua) Rescued after being hit by a motorbike. with severe friction burns. Treated for injury, besp)ke aftercare plan created to keep wound clean and monitor healing, as well as sterilisation. Yes: safely returned to his o}ers. Received dafywound dre8singfor ten days. Coriander Stntted in the WatTav(T Nimit aa with severe case of mange. Blood tests revealed heartwonn atKI bllxxl parasites. Quarantined for first few day5 to avoid stres5. Yes: living healthlly and happlly on The Farn). Has gained more weighL and after 2 months of wound cleans, skin has now llY bealed. Pho Si Rescued after being hit by a bike, severe breakage to the front left paw. Single amputation required. Yes: Fully recovered. tiving on the Farni, building trust with the staff and learning to cope on his legs. Pi Mai CNVR patien( discovered in the Prachin Buri region. Attacked by a group of dogs, left him paratysed and with a sore, mutilatedtail. t£gs have atrophied, tendons are hyperextended, also suffers from orchidism. Yes". resident on The Farni. Receiving regular physiotherdpy and specialist care tsiIored to his needs. Has been eqllipd with a wheelchair to aid comfortable movemenL Furthernior@ we continueto provide ertCre and ongoing resource provision for a]1 our vulnerable a1 disabled resident dogs. We now have 92 resideut dogs, an 8% inerease from the number of dogs ]iving pernianentty at the shelter in 20211 We predict a steep rise in the nurnber of urgent cases in 202212023 in line with our drastic increase in CNVR activity. Increasingour numEer of dinies each year not onty increases the numberof dogspassing through our care (andtherefore a prop)rtionate rise in UTgent care eases encountered during Toutine surgery), but a]so increases our visibility in the communty, inevitably leading to greater demand for our services and supwrL
JAI DOG RFSCUE Trustees, Annual Report for the year ended 31 March 2023 In Thai]and there 18 a commuiutyof monks,1] rescuers. vfflage elders and 'aunties' who look after dogs, working tirelessty with lin]ited Tesources. Jai Aid delivers basic food and medicines and providesveterinarycare to them. W)a the rescue team, we regularly bring in severe cases that may require Surgery or intensive. lonser-terni treatmenL lastyear, we set out tohelp P Sumneung, avJlage nunwho runs a sanetuaryfor 200 dogs at the Wat Tavor Nimittemple. For the last 8 years shehas run a makeshift dog shelter within the temple grounds, providing sanctuary, f(x)d, and IAsic care for over 200 dogs. We embarkedon a project to rebuild P Sumneung s shelter, which included new kennelling, concrete floor, weatherproof roof. a sleeping area, toile¢ latchen. drainage system and electrical repairs. Ourcampaign sufullY rdised £18,634 in public and major donations. In addition. we rescued and provided sela1]sed treatment to loo dogs frorn Wat Tavor NimiL 2023 wlll see Jai Lkng Rescue embark on new projects. in aid of our 'Unsung Heroes,, designed to help other caregivers carry out their own rescue missions. Adoptions Our eommunty-based activitses aims to encourage people of all ages to foster a deeper reset and emEHthy towards domestic aninials, and in turn, Promote I(1 adoptions. We have been rnnning a [sOnalised, end-ttrend ad(ytion service sinceJune 202L OUT refoeus on local rehoming this year affords us the ability to prmde fu]ty SUprve and resp)nsive after-care to new adopters and helFL8 to keep control of the number of dogs at the Farni. More dedieatedtime cannowbe StOn training do so thattheycan be placed in homes earlier. Allowing for more dogs to be rebomed locally, we signfficantty lower cosL administration, and stress on the animal. Wewill continue to offer our UKadoptions service on a bespke basis, onlyfor those adopters who we deem appropriately suited to meet the needs of the dogs in our care. Total income forthe year amounted to £483,901 {2022 £384AlI) and total eXndItUre to £438.700 (2022 £317,359), leaving a surplus of £45,201 (2022 surplus £67,052). At 31 March 2023, the thaiitys assets exceeded its liabi]itses lry £llo.316 (2022 net assets £65,1). The truste&s are salisfiedthatitis appropriate forthe charityto prere accounts on a going concern basis of accounting. The charity does not employ any UK stsff. UK teTsonnel that eonduet charitable athitses are employed anddODat by Ministy of Sound Group tld, a company incorwrated in the United Kingdom, atan annual Cost of £95,351, which included as a donation in kind in the financial statements. The trnstees have aSseathe major ri8k8to which the Tntstis exsed, in particular those related to the 0ratiOll and finance of the TrusL
JAI DOG RFSCUE Trustees, Annual Report for the year ended 31 March 2023 The charity never enter into commitments until it has the necessary funds in hand. There are no critical staff in the UK charity. Thai operations are currently significantty dependent on the Project & Sheltermanager, but he is trdining local staff and volunteers to manage many of the activities. All financial transactions are managed by an eXrIenCed accountanl who is directty overseen by the trustees. ffiel The charity has no direct reS)nsIb1ty for field staff. However, the Thai based tsustees monitor the work that is conducted in Thailand. The trnstees are directlyinvolved in the athitses of the UK charity and the Thai foundation. The Thaifoundation do&8 not work in Bangkok whichtends to the focus of anyunrott. Its work is totally aEK)litical, and the trustees are confident that it would be little affected during any riod of ]tab]lIty. RESEKVES POUCY It is the intention of the Trnstees to hold reserves equal to three months, operdting expenditure - approximatety £37,500 based on 2022123 Outgoings. The charity currently holds just under three times thi8 amounL PUBLIC BENEFIT The trustees have comp]iedwith thegll1dan on public benefit requirement in accordance with Section 17 of the Charities Act 2011. The Charities Commission in its "Charities and Public Benefit" Guidance requires that key principles I met in order to show that an organisation's aims are forthe public benefit: firsL there mwt be an identifiable benefft and secondty, thatthe benefft must be tothe public or a Section of thepublie. Our PUTP)ses meet the Charity Commission's public benefft requirement as our aims relate entirely to the advancement of animal welfare. io
JAI DOG RFSCUE Trustees, Annual Report for the year ended 31 March 2023 PIANS FOR FUTURE PERIODS The Trust wlll continue to supFK)rt the work of the Thai foundation by fundraising and increasing pub]ic awareness of its athities, and also through the provision of advice and guidance. The Trustees'Annual ReExJrt was approved on. .... .. EK)ard of trustees by. [qlZ.S... and signed for on beha]f of the han TRUSTEE cer Ji
JAI DOG RFSCUE NOTES TO THE UNAUDITED FINANCIAL STATEMENrs (coiYrINUED) Year ended 31 March 20 I reFK)rtto the trustees on myexamination of thefinan(ial statements of Jai Dog Relle (the charity) for the year ended 31 MaTch 2023 whieh are set out on pages 4 to 22. RLSPONSIBILITIFS AND BASIS OF REPORT As the knstees of the charity. you aTe reswnsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 20u Aet). I rep)rt in respect of my examination of the charitys financial statements carried out under section 45 of the 2011 Act, and in carrying out rny examination, I have followed all the applicable DirectioDS givenbythe Charity Con]mis5ion under section 45 (5)(b) of the 2011 Act. An independent examination does not involve gathering all the evidence that would required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the finala1 statements. The planning arnl conduLt of an audit goes beyond the limited assurance that an independent examination can provide. Consequently. I express no opinion as towhether the finan(?al statements present a'true and fair view and my rep)rt is limited to those specific matters set ollt in the independent examineT'S Statsment. INDEPENDENT EXèlMINER'S STATEMENT Since the ChlS gross income exceeded £250,000, your examiner mu8t be a member of a Eodylisted in section 45 of the 2011 ACL I can confirnl that l am qua]ified to undertake the examination, becaSe l am a member of the Institute of CharteredAccountants EDgland and Wales, which is one of the listed IM)dies. I have completed my examination. I confirm that no material matterts have come to my attention, in connection with the examination, givingme reasonable cause to lIeVe that in any material reStet. L accounting recd5 were not kept in reS¢t of the chaiity as required by section 40 of the 2011 Act. or the financial statements do nrt accord with those records. or 3. the financial statements do not complywith the applicable requirements concerning the foThn and content of financial statements set out in the Charities (Accounts and Rewrts) Regulations 2008, otherthan anyrequirementthat the financial statements give a'true and fairview, which is not a matter considered as part of an independent examination. I have no concerns and have come acrik8S no other matters in connection with the examination to which attention should be drawn in this repK)rt in order to enable a prOr understanding of the financial statements to be reached. 12
JAI DOG RFSCUE UNAUDrrED STATEhlENf OF FINANCIAL AcfiviTIES for the year ended 31 March 2023 Signed: Date: K61ry hallagh6f 20109123 Name: Kerry Gallagher, FCA Dcha Name of applicable listed kndy. The Institute of Chartered Aceountants in England and Wales Relevant professional qualification or membership of professional tK)dy. Chartered Accountant On beha]f of RSM UKTAX AND ACCOUTrrnNG IIMITED Chartered Accountants Davidson House, Forbury Square, Reading, Berkshire RG13EU 13
JAI DI RESCUE UNAUDrrED STATEMENf OF FINANCIAL ACITvrri for the year ended 31 March 2023 J{EJ 1£) 14X Totil Don*ior 22&022 97.526 3H411 157Jl 4U9Di 973 3M411 11B.)> 123SJ4 1975251 1317.3 19752• 121U Net incornellexpendrtyiel io 19.5251 4%2DI 67.052 67.051 T¢malFellJl 6%1 11.93n IL95 T+xI 725 6%1 55115
JAI DOG RESCUE UNAUDTfED BAIANCE SHEET Year ended 31 March 2023 2022 Note Cash Debtors IIL661 73.622 UL141 Clltrent ILthiliiies Creditor5 11.8251 IW5 185071 185071 Net Cwient AssetsllLi6bifrtie5} iioJ 65.115 Fmds of the Ch• Restricred Funds Unrestriued Funds 54.726 55590 io 65.115 Total Clwrity F4ll 1111316 65.115 . I statements were approved bythe EKArd of trustees and authorised for issue were signed on beha]f of the board by. an Pre cer TRUSTEE Chaiity Registration Number: 11723
JAI DOG RCUE N(yrEs TO THE UNAUDTTED FINANCIAL STATEMEN]S Year ended March 2023 The charity is a public benefit entity registered in England and Wales and a registered charityin Eng]andand Wales. The address of the registered office is LO3 Gaunt Street, tDndon SEI 6DP. STATEMENT OF COMPIL4NCE These finala1 statements have been prepared in complianee with FRS 102, The Financial Rewrting Standard app]icable in the UK and the Republic of Ireland, and the Statement of Recommended Practice applicable to eharities preparing their accounts in aco)rdance with the Fina[la1 Rep)rting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102). As referd to aknve, the Charity meets the definitsons within FRS 102 of a public benefit entity. ACCOUNTING POLICIES Basi5 of Preparation The financial statements covertheyear to 3iMarch 2023 and have been prepad on the historical cost basis. The fjnancial statements are prepared in sterling, which is the functional cunEncy of the entity. Going concern The Trustees wll] take on no ]iabllities or commitmentsthat eXa fulS held by the charity. They are satisfied that Jai Dog Rescue has adequate Tesources to continue in operational existence for the foreseeable future. The Trustees therefore believe it is appropriate to adopt the going concern basis in preparing the financial statements. Taxation Jai Dog Rescue is exempt from cotwration tax on its charitable actsvities. 16
JAI DOG RFSCUE NOTFS TO THE uNAUDED FINANCIAL STATEMEN13 (coiYfIiYuED) Year ended Mareh 20 ACCOUNTING POUCILS (Continued) IF 2- Any funds that are avai]able for use by the Trustees within the general objects and yNYers of the charity are called general funds. - Trustees may. put aside. unrestricted genernl fiinds for Specific purposes. These funds are designated funds. - Any amounts received that may onty be Snt for purp)ses Scified by the donors. Income All ineome included in the statement of financial athibes when entitlement has passed to the charity. when it is probable that the economic benefits associatedwith thetransactionwill flowto the charityand when the amount can reliably measured. The following speeific p)licies are applied to particular categories of incorne: income frorn donations or grants is egniSed whenthere is evidence of entitlement to the gifL reeeipt is probable and its amount can be measured reliably. GiftAid claims are recognised at the same time as the donation from which they arise contracted service. This is classified as unrestricted funds unle&8 there is a contractual requirement for it to be SFent on a particular purpose and returned if unspent. in whith case it maylx regarded as restricted Expenditure EndIture is recognised on an arua1baS]S as a liability is incurred and includes all VAT Charitable exFenditure comprises those costs incurred by Jai tk)g Rescue in the delivery of its activities Governance costs include those costs associated with meeting the constitutional and ststutoryrequirements of the Charity and includes accounts examination fees and costs linked to the strategic management of Jai Dog Rescue All charitable exndItUre relates to the Charitys principal actsvity 17
JAI DOG RFSCUE N(yfFS TO THE UNAUDrrED FINANCIAL STATEME (CONTINUED) Year ended March 2023 DONAIIONS Toiol 20 123 Battersea Dogs & Cèts Horne OonaEion5 In kind Otherfunder5 257,879 257A79 55.351 iJ)m 97526 ill,C¥)J 174.885 95,351 130.671 257J79 384AII Income from donations in the year was £483,901 (2022: £384,4ll), of which £226,022 was unrestricted (2022: £286,885) and £257,879was restricted (2022: £97,526). 2023 Charitable Grnnts Paid toJai Lyog Rescue FOUndats lThailandl Snll Costs Isee nore 7) ProiecE & Shelter rnana¥ernent costs Website Marketin8 &Advertising Tra[ ènd bSSStence ReSeah & Oe¥eloprneni SundryExpeThse5 Go¥tmanie costs lrtote 6) 285.184 95.351 18.235 5.761 17.906 4.862 4.634 1.793 4.974 130.873 112.OTrJ 15,8B2 38.950 5.860 3.579 257 9.95E 4X7LMI 317359 The charity 0rateS mainly through an associated charity in Thalland, Jai Dog Rescue Foundation. EXndItUTe on charitable activities was £438,700 (2022: £317,359) of which £235,547 was unrestricted (2022: £219,833) and £203,153 was restricted (2022: £9726).
JAI DOG RFSCUE UNAUDrtED sfATEMENT OF FINANCIAL ACllVITIES for the year ended 31 March 2023 GOVERNANCE EXPENDITURE 2023 2022 Accoun¢anry Independent Exarninarion AccountinR Soltware Bank charyes 1.825 1.878 1.271 2,2 2922 4974 STAFF AND TRuE COSIS During the riod no remuneration orother benefits from eMplOent with the charity or a related entity were received by the trustees. The trustees were not reirnbursed for any eXnSeS incurred during the Friod. The charityis reliant upon donated staff costsfrom Ministy of Sound whieh can be qualified andreo)gnised in the finanaal statements as donations in ]und (see note 5). 19
JAI D( RFSCUE NOTFS TO THE UNAUDITED FINANCIAL STATEMENTS {coKfINUED) Y&qr ended March 20 DEFfoRS 2023 2022 Oth er Debtors CREDITORS 2023 2022 Trade Cred i[cS Accruals 16.527) 11,9BO) 11.B25) ¢L825} 18.507>
JAI DOG RESCUE for the year ended 31 March 2023 io. Transfers l April bEtyeen funds JI Mirth 2025 IrKome Ewenditwe Batterse 257IYJ 1203.1531 54,726 General fuThO 6%1 1235547 65J I3&71 IIOJ16 Transfers berween luThds l April 31 Mafch 2022 Incryne Expenditure Re5tr1rte4 BatEer5e 97526 1975261 Geneial fund 11,9J7 286.BB5 1219.B331 65,1 IL93 384AII 1317J59 6%115 In 2021 we secured a partnership with world-renowned animal welfare charity, Batterse4 leadingto the agreement of an exciting and wide-reaching 5-year project, fornially agreed in January 2022, with Battersea pledging £L837,770 (Year 2 £257,879) over the course of the fiinding term to enable the sterilisation and vaccination of a total 77,220 dogs in the Nakhon Nayok area (an estimated 80% of the total provincial stray dog tM)pulation) by 2026. ii. REtATED PARTIES Other than its working re]ationship with the Jai Dog Rescue Foundation in Thailand, the charity has no related tArties and has not undertaken any transactions with related parties in the current or previous Feriod. 21
JAI DOG RESCUE for the year ended 31 March 2023 12. ANALYSIS OF NAsSE15 BThEN FUNDS Tothi 2023 Fund b3lante5 ai 31 March 2023 are iebye5ente<l lyt. CUrn[ assets Current liabi I Ities 57,415 IL8251 5S 54.726 112,141 11.B251 110.316 54.726 22