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 Inde￿ndent examiner's rewjrt to the tn￿teeS Statement of financial activitse5 Ba]ance sheet Notes to the financial statement JAI DOG RESCUE TTh￿teeS, Anm￿l 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 f￿anCIal 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 prO￿rIY 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 prIMa￿Y through Sup￿rting 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 f￿llS 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, sUp￿rt, 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 IM￿se of new vehicles Streamlining and improving of suTgieal Pr￿sseS to improve welfare standards (dedicated triage and recovery areas, air-eondiboned indLM)r theatre. etr.) JAI D[￿ RESCUE T￿￿ee5, 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 dedIcat￿lMarketingEx￿1ve (uK-b￿a) to continue to grow our reach, engagement and Op￿rtUnitIeS to secure public / brand-partnership funding All UK-based ￿er￿liment $llp￿rted 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 Inde￿ndent 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 p￿￿Sed a revised programme, amending the number of dogs treated by day from 20 to 17 veL allowing for more COm￿￿tive vet salaries and an increase in vet Tecruittnent earlier into the programme. The following shows the aC￿lerat￿ 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 Tr￿￿tees, 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) - stelil￿ati0n + vaccination "ac￿al d s treated Grant funding a￿llnts for 7.T28 dogs Ste￿ised 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 NOVem￿r 2022 December 2022 Janua 202 Februa 202 March 202 88 88 3*081 3,0 JAI DOG RLSCUE Tr￿steeS. Annual Report for the year ended 31 March 2023 Uryent Care & Rescue 202212023 saw M3 urgent and ￿1￿cal 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 bl￿d 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 123SJ4 1975251 1317.3 19752• 121U Net incornellexpendrtyiel io 19.5251 4%2DI 67.052 67.051 T¢malF￿￿ell￿Jl 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 R￿CUE 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 fina￿la1 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 refer￿d 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 prepa￿d 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 eX￿a fu￿lS 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 uNAUD￿ED 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 S￿nt for purp)ses S￿cified 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 ￿e￿gniSed 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 E￿ndIture is recognised on an a￿rua1baS]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 ex￿ndItUre 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 ReSea￿h & 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 0￿rateS mainly through an associated charity in Thalland, Jai Dog Rescue Foundation. EX￿ndItUTe on charitable activities was £438,700 (2022: £317,359) of which £235,547 was unrestricted (2022: £219,833) and £203,153 was restricted (2022: £97￿26). 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 TRu￿E COSIS During the ￿riod no remuneration orother benefits from eMplO￿ent with the charity or a related entity were received by the trustees. The trustees were not reirnbursed for any eX￿nSeS 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[c￿S 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&7￿1 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 N￿AsSE15 BThEN FUNDS Tothi 2023 Fund b3lante5 ai 31 March 2023 are iebye5ente