## **Trustees’ Annual Report for the period**
## **From 01 February 2020 Period start date To 31 January 2021 Period end date**
## **Charity name: German Shorthaired Pointer Trust**
## **Charity registration number: 1172457**
## **Objectives and Activities**
|**Objectives and Activities**|**Objectives and Activities**|**Objectives and Activities**|
|---|---|---|
|SORP reference|||
|Summary of the purposes of
the charity as set out in its
governing document
Para 1.17
To promote humane behaviour towards
animals, in particular the German Shorthaired
Pointer (GSP) breed, by providing appropriate
care, protection, treatment and security for
animals which are in need of care and attention
by reason of sickness, maltreatment, poor
circumstances or ill usage and to educate the
public in matters pertaining to animal welfare
in general and the prevention of cruelty and
suffering among animals.|||
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|In summary our activities are:
to provide education and advice to
the general public about the
German
Shorthaired
Pointer
breed,
to assist owners and, in some
cases, to directly rehabilitate GSPs
to ensure they can be placed into
a home whilst ensuring the
welfare of the animal is met and
the public is protected from a
potential nuisance,
to provide temporary sanctuary in
registered kennels in exceptional
circumstances, where the health
and welfare of the dog or people is
a concern,
to
facilitate
the
successful
rehoming of UK based GSPs that
are surrendered to us due to
unfortunate
circumstances
or
neglect,|
|||
to support the rehoming of GSPs
suffering
from
neglect
or
unfortunate circumstances from
other rescues in the UK and
potentially,
other
countries,
where possible, and
to support GSP owners in helping
them to provide the most positive
environment for their dogs.|
|---|---|---|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**We confirm the trustees have had regard to
the Charity Commission’s guidance on public
benefit.
In providing our services, we support the
community as a whole in that we prevent
animals escaping to become a public nuisance
and helping owners prevent their animals
becoming a nuisance while in their control. In
addition, we provide assistance to people who
are in unfortunate circumstance due to health,
relationship, work and other issues
We provide support to GSP owners and
(potential/actual) adopters with concerns
about animal behaviours or individual
situations that may present a risk to the animal,
family or general community.|
## **Additional information (optional)** You may choose to include further statements where relevant about:
||SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38|Not applicable|
|Policy on social investment
including program related
investment|Para 1.38|Not applicable|
|Contribution made by
volunteers|Para 1.38|In addition to the work carried out by the
trustees, the GSP Trust is blessed to have
volunteers to assist with:
Web site generation and maintenance
Maintenance of social media to
promote our work and dogs in need of
new homes
Visiting homes to assess suitability for
adoptions
Providing transportation and foster
care for dogs|
**----- Start of picture text -----**
Provision of fund-raising activities
which have included:
o Meet the Breed Day -
sponsored by GSP Southern
and Central Club which helps
the general public to learn
more about the GSP breed.
o Adults and children entering
challenges and raising pledge
money/donations for the Trust.
Assisting with management and sale of
merchandise
Clubs running events and find raising
activities in support of our charity
including fun days and auctions of
donated items, and raffle of donated
items.
Volunteers assisting on Cruft Rescue
stand.
Suppliers from greater GSP community
providing services and products at
discounted prices.
Provide emergency kenneling for
animals and assist in rehabilitation.
Other
**----- End of picture text -----**
## **Achievements and Performance**
**----- Start of picture text -----**
SORP reference
**----- End of picture text -----**
|**Achievements and Performance**|**Achievements and Performance**|**Achievements and Performance**|
|---|---|---|
|SORP reference|||
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|The charity was established on request of
various GSPs organisations. They wished for a
registered charity with full accountability and
visibility.
The charity was established and registered
with the Charity Commission. We continue to
meet all regulatory requirements and act in an
appropriate manner. Based on feedback we
have received, we are seen to be fair and
honest in our approach. We have achieved the
main goals placed upon us in establishing the
charity.
This past year has been challenging with COVD-
19 placing many additional requirements upon
us to deliver our services. We were fortunate
to have a decreased general level of activity
with people being at home and thus having
more time to spend with their animals. This
allowed us to concentrate on meeting the
various urgent requirements requested of us to
help people and families in unfortunate
circumstances(death,relationshipbreakdown,|
and illness to name a few), whilst complying with guidance related to public health advice We have been fortunate to have continued to receive excellent support from our charity’s community and have had no significant impact on our financial situation. We received a large legacy from one individual, which has bolstered our charity’s reserves and has enable us to establish reserve funds that allow us to assist animals in our care ( animals placed in to homes by us or animals we are in the process of placing into homes). We have registered with DEFRA for any importation of animals from outside of the United Kingdom (in line with changes made in 2020). We have also entered the registration process for the Association of Dogs and Cats homes which will enforce our standards and ensure that they are in accordance with best practice.
## **Additional information (optional)** You may choose to include further statements where relevant about:
|Achievements
against objectives
set|Para
1.41|**Actions/**
**Objective**|**Details**|**Status**|
|---|---|---|---|---|
||||**Finance & Governance**||
|||Financial
controls|Establish users in Paypal to track
activity.
Continue to seek to use 2 person
controls and to refer any large
spends
to
all
trustees
for
approval.|Complete|
|||Independent
Review of
accounts|Perform first Independent review
of accounts|Complete|
|||New Trustee|Integrate new trustee into fund
raising activity. Very successful
auctions and activities raising over
£10,000.|Complete|
||||**Communications**||
|||Community
Group for
GSPs in need|Community group for GSPs in
need has provided visibility of
other rescue activity, manage
inappropriate
behaviours
and
allow us to assist with welfare
cases.|Complete|
**----- Start of picture text -----**
Quarterly Provide Quarterly Updates to GSP Complete
updates to clubs and associations to improve
GSP visibility and awareness of Charity
Community
Attend Events Attended Crufts, Meet the Breed Events
to increase and Pointerfest activities to Cancelled
visibility promote the charity. Attend GSP due to
Club Event. Covid-19
Risk
Establish Reviewed H&S process and Complete
procedures procedure to comply with COVID
appropriate requirements
for a Reviewed Financial position to
charitable consider needs and risks due to
organisation. COVID
Insurance Maintain Insurance policy to Complete
cover insurable risk and reduce
vulnerability for Charity.
Rescue Activity
Number of Category of dog
dogs
32 Have been assisted with 31 placed into homes
Of the 32 assisted:
7 Foreign connection
7 Were helped in conjunction with another
rescue
0 Spent some time in foster with us
0 Spent some time in kennels
2 Rehomed again since first placement
9 Were withdrawn before placement
3 Died while with new owners
We are expecting a large increase in activity once Covid
restrictions ease. We expect behavioural issues and, in particular,
separation anxiety in some of the dogs that we are asked to
rehome in the future. We are discussing the issue with the
relevant GSP clubs to ensure they communicate this issue to
breeders and training clubs.
The charity continues to grow in strength and in financial security.
Performance of New trustee has added a new strength and skill set to the trustees.
fundraising activities Para 1.41 Her activities have significantly increased fundraising activity and
income.
**----- End of picture text -----**
**----- Start of picture text -----**
against objectives
Primary Fundraising comments
set
Christmas Calendar & Published and sold annual Calendars
Cards and cards.
Auctions 2 Auctions held in year. The
generosity of the GSP community and
the hard work of the auction organiser
makes these very successful
Adoption Donations Donations meet daily operation costs.
Merchandise We offer a simple offering of
merchandise geared toward animal
welfare and promotion of the breed.
Individual fundraisers Virtual dog show and hair shaving
fundraisers raised over £2500
Community support during COVID restrictions has been
exceptional with several fundraisers by individuals
Investment Para Not applicable
1.41
performance against
objectives
Other
**----- End of picture text -----**
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|The charity’s financial performance is strong.
The charity had gross income of £66,496 and
expenditure of £33,866 during this period
The operating expenditures fall in line with
income generated from charitable activities
providing a sound business model.
COVID restrictions did not limit fundraising
activity but did reduce income at events,
however a reduced activity level meant there
was minimal impact on the charity in the year
concerned.
A large legacy of £25,000 was left to the charity
to assist GSPs in need. In addition, a large
collection of £5000 was donated to the charity
by the family of a rescue supporter who passed
away in the year.|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The Reserves Policy for the GSP Trust is to hold
a sum for two critical areas – veterinary care
and emergency kennelling. We also hold funds
to ensure the continued operation of the
charity|
|||The level of reserves is set by the:
1. Number of Animals in our care
2. Historical pattern of spend
3. Number requiring neutering
Number of animals in care includes animals
currently in process of being rehomed and the
number of animals rehomed that are still living.|
|---|---|---|
|Amount of reserves held|Para 1.22|£68,000|
|Reasons for holding zero
reserves|Para 1.22|Not applicable|
|Details of fund materially in
deficit|Para 1.24|Increased need in reserves as additional
animals are rehomed.|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|Trustees have no concerns at this time.|
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Additional information (optional)
You may choose to include further statements where relevant about:
The charity’s principal The GSP Trust principal sources of funding are:
sources of funds (including
any fundraising) 1. Auction of donated goods
Para 1.47
2. Member of public fundraising e.g.
sponsored activities
3. Donations from members of the public
who adopt dogs
4. Legacies
5. Donations to support our work
6. Annual Calendars & cards
7. Attendance at GSP activities
The investment strategy for the charity is
Investment policy and extremely risk averse and consists of holding
objectives including any funds with recognised banking institutions. In
social investment policy Para 1.46 the current economic environment we prefer a
adopted
low risk approach.
The primary risks for the charity are:
1. Regulatory
A description of the principal Para 1.46 2. Reputation
risks facing the charity 3. Third Party Claims
4. Governance
5. Trustee succession and loss of critical
skills
These risks are mitigated with financial and
operational controls. Efforts are being made to
ensure trustees are trained to provide cover for
each other. Financial resilience and support is
being provided with support from financial
professionals, as needed. All information is
maintained on an electronic system that can be
accessed in a controlled manner by others.
Other
**----- End of picture text -----**
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|Constitution|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|CIO|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Trustees were initially appointed to post with a
staggered period of service. Upon expiration
of period of service, they may choose to be
considered to be re-elected to post or resign.|
## **Additional information (optional)**
## You may choose to include further statements where relevant about:
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|
|---|---|---|
||||
|Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|We follow Charity Commission guidelines in
this respect|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|The Charity is governed by four trustees with
responsibilities for Finance & Governance,
Operations, Administration and Fundraising.
We support the GSP community of owners and
associated organisations.
We endeavour to work with the various Clubs
and organisations for the welfare of the breed
and provide support for owners and potential
owners.|
|Relationship with any
related parties|Para 1.51|We have no formal role within any other
organisation nor do any of these organisations
have any control of the Charity.|
|Other|||
## **Reference and Administrative details**
Charity name German Shorthaired Pointer Trust Other name the charity uses German shorthaired Pointer (GSP) Rescue UK Registered charity number 1172457 Charity’s principal address 6 Forge Row Gilwern Abergavenny NP7 0HA
**Names of the charity trustees who manage the charity**
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Name of person (or
Dates acted if not for
Trustee name Office (if any) body) entitled to
whole year
appoint trustee (if any)
1 Deborah Seeley
2 Kerry Davies
3 Natalie Stamp
4 Sue Rose
5
6
**----- End of picture text -----**
– Corporate trustees names of the directors at the date the report was approved **Director name none**
Name of trustees holding title to property belonging to the charity
|**Trustee name**|**Dates acted if not for whole year**||
|---|---|---|
|**none**|||
||||
||||
## **Funds held as custodian trustees on behalf of others**
Description of the assets held None in this capacity Name and objects of the Not applicable charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for Not applicable safe custody and segregation of such assets from the charity’s own assets
**Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**Type of Name Address adviser Financial** Charlotte Olding locusbookkeeping@outlook.com Charlotte Olding t/a Locus Bookkeeping 11 Christopher Close, Salisbury, Wiltshire, SP2 8QT
**Name of chief executive or names of senior staff members (Optional information)** Trustees as above ~~Ce~~
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
~~Pe~~ **Other optional information** The German Shorthaired Pointer Trust is a small charity run by its 4 trustees with assistance from volunteers **.**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s)** Deborah Seeley Natalie Stamp **Position (eg Secretary,** Operations Treasurer **Chair, etc)** ~~es~~ **Date** 16 Nov 2020 ~~|~~
## Management Report
German Shorthaired Pointer Trust For the period ended 31 January 2021
Prepared on 16 November 2021
For management use only
## **Table of Contents**
Financial Activities............................................................................................................................................3 Balance Sheet..................................................................................................................................................4
2/4
## **Financial Activities**
February 2020 - January 2021
|**Financial Activities**
February 2020 - January 2021||
|---|---|
||**Total**|
|INCOME||
|Charitable activites|16,874.85|
|Sales|83.20|
|Sales of Product Income|11,624.05|
|**Total Income**|**28,582.10**|
|COST OF SALES||
|Cost of sales|9,082.41|
|Stock Shrinkage|1,693.84|
|**Total Cost of Sales**|**10,776.25**|
|TOTAL|**17,805.85**|
|EXPENDITURES||
|Advertising/Promotional|493.01|
|Animal Welfare - Equipment|996.04|
|Animal Welfare - kenneling|791.82|
|Bank charges - Paypal|564.41|
|Computer Costs|234.55|
|Insurances|611.97|
|Office/General Administrative Expenses|1,153.76|
|Other Professional Services|100.00|
|Printing, Postage and Stationery|2,450.68|
|Raising funds|515.03|
|Travel and Accommodation|22.92|
|Animal Transport|2,013.52|
|**Total Travel and Accommodation**|**2,036.44**|
|VeterinaryCare|12,073.09|
|**Total Expenditures**|**22,020.80**|
|NET OPERATING INCOME|**-4,214.95**|
|OTHER INCOME||
|Auction|9,597.16|
|Donations and legacies|28,316.64|
|**Total Other Income**|**37,913.80**|
|OTHER EXPENDITURES||
|Fix & Fittings Depreciation P&L|310.04|
|Office Equip Depreciation P&L|521.16|
|Postage|237.12|
|**Total Other Expenditures**|**1,068.32**|
|NET OTHER INCOME|**36,845.48**|
|NET INCOME/(EXPENDITURE)|**£32,630.53**|
3/4
German Shorthaired Pointer Trust
## **Balance Sheet**
As of January 31, 2021
|**Balance Sheet**
As of January 31, 2021||
|---|---|
||**Total**|
|FIXED ASSET||
|**Tangible assets**||
|Fixtures and Fittings Cost|1,240.16|
|Fixtures and Fittings Depreciation|-310.04|
|Office Equipment Cost|1,079.32|
|Office Equipment Depreciation|-521.16|
|**Total Tangible assets**|**1,488.28**|
|**Total Fixed Asset**|**1,488.28**|
|CASH AT BANK AND IN HAND||
|GSP Rescue UK|2,333.58|
|GSP Trust Account|64,536.24|
|Paypal GSPrescueuk|1,660.57|
|PettyCash|70.00|
|**Total Cash at bank and in hand**|**68,600.39**|
|CURRENT ASSETS||
|Stock Asset|4,092.08|
|**Total Current Assets**|**4,092.08**|
|NET CURRENT ASSETS|**72,692.47**|
|NET CURRENT ASSETS(LIABILITIES)|**72,692.47**|
|TOTAL ASSETS LESS CURRENT LIABILITIES|**74,180.75**|
|TOTAL NET ASSETS (LIABILITIES)|**£74,180.75**|
|CHARITY FUNDS||
|Opening Balance Equity|5,785.92|
|Retained Earnings|35,764.30|
|Surplus/(Deficit)|32,630.53|
|**Total Charity funds**|**£74,180.75**|
4/4
German Shorthaired Pointer Trust
## **Independent examiner’s report to the trustees of GSP Trust**
## **Examiner’s unqualified report (for a non-company charity preparing receipts and payments accounts) with a gross income of £250,000 or less in the relevant financial year**
I report to the trustees on my examination of the accounts of the GSP Trust (the Trust) for the year ended 31 January 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’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 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records.
I have no 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.
## Signed: _C Olding_
Name: Charlotte Olding
Relevant professional qualification or membership of professional bodies (if any): MAAT Address: 11 Christopher Close, Salisbury, SP2 8QT
Date: 26 October 2021
## Analytical Report
As part of the independent examination, I have chosen five transactions from the Trusts income nominal accounts and five transactions from the Trusts expense nominal accounts, along with one out of the ordinary transaction. Details as follows;
|**Date**|**Transaction Type**|**Name**|**Memo/Description**|**Account**|**Split**|**Amount**|**Evidence Detail**|**Matched to**
**Transaction?**|
|---|---|---|---|---|---|---|---|---|
|22/06/2020|Deposit||Restricted funds - Townsend legacy|GSP Trust Account|Donations and legacies|25,000.00|Copyof donators will|Yes|
||||||||||
|15/12/2020|Expenditure|ABBEY VETS||GSP Rescue UK|Veterinary Care|-59.99|Receipt|Yes|
|18/12/2020|Expenditure|EBAY||PaypalGSPrescueuk|Printing,Postage and Stationery|-3.94|Receipt|Yes|
|05/01/2021|Expenditure|POSTOFFICE|THE POSTOFFICE -ON01 DEC CLP|GSP Rescue UK|Printing,Postage and Stationery|-1.99|Receipt|Yes|
|14/01/2021|Expenditure|Amazon|First aid kit dog|GSP Rescue UK|Animal Welfare-kenneling|-13.88|Receipt|Yes|
|28/01/2021|Expenditure|Crazydogs||Paypal GSPrescueuk|Cost of sales|-983.75|Receipt|Yes|
||||||||||
|19/02/2020|Deposit|Caroline Howe|A thank you for assistance|Paypal GSPrescueuk|Charitable activites|100.00|Paypal transaction receipt|Yes|
|12/03/2020|Deposit|||Paypal GSPrescueuk|Sales of Product Income|5.00|Paypal transaction receipt|Yes|
|13/05/2020|Deposit|Virgin Money Giving Reports||GSP Trust Account|Charitable activites|12.00|Payment report|Yes|
|23/09/2020|Deposit|Virgin Money Giving Reports||GSP Trust Account|Charitable activites|477.50|Payment report|Yes|
|14/11/2020|Deposit|||Paypal GSPrescueuk|Auction|4,895.82|Paypal transaction receipt|Yes|
## Comments:
- All chosen transactions can be evidenced sufficiently with receipts and/or other documents
- No depreciation posted for 2019/20 or 2020/21 financial year – Adjustments now made
- Year end stock adjustment not posted – Adjustments now made
Areas of Concern
No areas of immediate concern were found.
**Independent examination of charity accounts checklist (CC32a)**
## **A recommended checklist for examiners**
This checklist is not suitable for the examination of voluntary group accounts.
## 1. Self-assessment checklist
The questions in this checklist are designed to help the examiner to undertake their independent examination in accordance with the legal requirements and good practice recommendations set out in the Commission’s guidance on Independent examination of charity accounts: Directions and guidance for examiners (CC32).
The examiner is recommended to use the checklist alongside the Directions for independent examination. Not all the checks listed will apply in the case of every independent examination and so the checklist is not a substitute to the examiner using their own judgment as to what is necessary.
The prompt ‘step done’ may prompt a ‘yes’ or ‘no’. A ‘no’ answer does not always indicate a problem because it may simply be that the step was either not applicable or found not to be necessary to the examination undertaken in which case the words ‘not applicable’ or ‘not necessary’ might be entered in place of a working paper reference.
Some answers may be ‘no’ because the evidence or information that was needed could not be obtained and this will need to be considered when the examiner makes their report. It is recommended that all the steps for each Direction are completed with a working paper reference added.
It may be that the examiner completes the checklist as they go through the examination or as a completeness check at the end as they bring their examination to a conclusion and prepare their report. There is no legal requirement to use this checklist and examiners may substitute their own checklist or take an alternative approach.
If the checklist is completed it is recommended that this forms part of the formal record of their independent examination undertaken and is kept in the file of examiner’s working papers.
## 2. Checklist
**----- Start of picture text -----**
The Directions and documentation Step Working
done? paper
reference
Direction 1: Check whether the charity is eligible to have an
independent examination
Checked the charity audit threshold applying to the accounts to be YES
reviewed
Checked an audit is not required for any other reason YES NOTE 1
Confirmed the charity is eligible for independent examination YES
Confirmed the amount of the charity’s income to figure shown YES
the accounts (including any branches) and confirmed that income and
assets are below the audit threshold or, if applicable, obtained a copy of
the letter from the Commission approving an audit dispensation
If the charity has one or more subsidiaries confirmed that group N/A
accounts are not required by law
If a charitable company checked that the audit exemption N/A
statement has been made
If applicable, rechecked the threshold calculation during the N/A
examination
If the charity’s income is more than £250,000 confirmed that N/A
the examiner is a member of one of the listed bodies
If applicable, informed the trustees that the charity is not N/A
eligible for an independent examination
If receipts and payments accounts have been prepared, YES
checked that the charity’s gross income is less than £250,000
and that it is not a company
If receipts and payments accounts have been prepared, check YES
that there is no requirement to prepare accruals accounts in
the charity’s governing document or for any other reason
If applicable, informed the trustees that the charity is not N/A
eligible to prepare receipts and payments accounts
Direction 2: Check for any conflict of interest that prevents
the examiner from carrying out their independent
examination
Confirmed that there are no close personal relationships with the YES NOTE 2
trustees that compromise independence
Confirmed as having no the day to day involvement in the YES NOTE 3
administration of the charity
If providing other services to the charity then confirmed that all N/A
the criteria in Direction 2 necessary for independence are met
Identified that there are no circumstances in the examiner’s YES
judgment that would reasonably lead to the perception that the examiner
is not independent
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The Directions and documentation Step Working
done? paper
reference
Considered whether sufficiently skilled to carry out the NOTE 4
examination and, where required, confirmed membership of a listed
body
If applicable, informed the trustees that you are not eligible to N/A
carry out the independent examination
Direction 3: Record your independent examination
File of working papers prepared to document the work
undertaken (see the Direction for guidance on key working papers)
Evidence of appointment on file YES NOTE 5
If issued, letter of engagement signed by the trustees on file YES NOTE 5
Documentation of steps required by Direction 1 are all done YES
Documentation that steps required by Direction 2 are all done YES
Analytical review documented YES
Areas of concern identified and noted whether these were N/A
resolved or if unresolved and significant have included them in
the examiner’s report
Verification and vouching procedures undertaken and any YES
checks made are on file
Copy of approved accounts on file YES BALANCE
SHEET &
PROFIT & LOSS
Copy of trustees’ annual report on file NO NOTE 6
Copies of information relied upon as part of the examination YES
are on file
If applicable, copies of written assurances given N/A
Recorded the conclusions drawn as an outcome of the independent YES
examination that support the examiner’s report are on file
Recorded any matters of material significance about which a N/A
report must be made direct to the Commission
Recorded whether to exercise discretion and report on relevant N/A
matters direct to the Commission
Direction 4: Plan your independent examination
Obtained an understanding of the charity’s constitution, YES PREVIOUS
objectives, organisational structure, the funds managed, its activities KNOWLEDGE
and accounting records and systems & FAMILIARITY
Planned specific examination procedures appropriate to the YES
circumstances of the charity
Reviewed whether any areas for improvement were advised to N/A
the trustees in the previous year’s independent examiner’s report (or
audit report and management letter) and looked to see if any action
taken
Considered the financial risks identified and, where accruals accounts N/A
prepared, considered whether the trustees have evidence that shows
that the charity is a going concern
Noted any implications for the examiner’s report and for N/A
separate reporting to the Commission
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The Directions and documentation Step Working
done? paper
reference
Direction 5: Check that accounting records are kept to the
required standard
Checked that accounting records have been kept are complete YES
and considered if they have been kept to the required standard
Asked the trustees about how they ensure the accounting records YES NOTE 7
are complete
If corrections made or records created during the examination, YES
the trustee approval for these has been sought and obtained
Asked the trustees if they carried out a review of the charity’s YES NOTE 8
internal financial controls in the year reported
Noted any implications for the examiner’s report and for N/A
separate reporting to the Commission
Direction 6: Check that the accounts are consistent with
the accounting records
Compared the accounts with the underlying accounting records YES
Checked some entries from the listing of transactions of YES
income and expenditure to vouchers such as invoices, bank
statements, and receipts.
If applicable, confirmed that the trustees have taken the necessary steps to YES
ensure that restricted or endowed funds are correctly reported in the
accounts
If additional checks were necessary, the evidence was found N/A
that showed the accounting record was complete, voucher present,
and both supported the entry in the accounts
Direction 7: If the accounts are prepared on an accruals
basis and one or more related party transactions took place the
examiner must check if these were properly disclosed in the notes
to the accounts
Checked that the disclosures required by the SORP have been YES
made and are complete
Considered whether there are any implications for the N/A
examiner’s report and reporting to the Commission
If receipts and payments accounts prepared and a related N/A
party transaction note was provided, then checked the note for any
implications for the examiner’s report
Direction 8: Check the reasonableness of the significant
estimates and judgments and accounting policies used in accounting for
the types of fund held and in the preparation of the accounts
Checked with the trustees that the separate funds of the charity YES
have been correctly accounted for and reported correctly in the accounts
Checked the reasonableness of any significant estimates or YES
judgments that have been made in preparing the accounts
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Where accruals accounts are prepared, checked that the N/A
accounting policies adopted are consistent with the SORP and are
appropriate to the activities of the charity
Where accruals accounts are prepared, checked that the N/A
accounts were prepared on a going concern basis
Noted any implications for the examiner’s report and for N/A
separate reporting to the Commission
Direction 9: The examiner must check whether the
trustees have considered the financial circumstances of the charity at
the end of the reporting period and, if the accounts are prepared on an
accruals basis, check whether the trustees have made an assessment of
the charity’s position as a going concern when approving the accounts
Asked the trustees whether they expect the charity to be able YES NOTE 9
to settle outstanding invoices, bills and commitments as and when they
fall due
Asked the trustees about the reserves policy and the adequacy YES NOTE 9
of the level of reserves held
Where accruals accounts are prepared, checked that the N/A
trustees’ have made an assessment of going concern and that their
assessment is reasonable given the information available
Where accruals accounts are prepared, checked that the N/A
SORP’s disclosures about going concern have been made
Noted any implications for the examiner’s report and for N/A
separate reporting to the Commission
Direction 10: Check the form and content of the accounts
Where receipts and payments accounts have been prepared, checked YES
that the charity can lawfully prepare such accounts, that all the
accounting statements are present and that the funds of the charity are
correctly identified
Where accruals accounts are prepared, checked that they N/A
comply with the SORP and applicable accounting standard
If the charity is a company, checked that the accounts also N/A
comply with the applicable company law requirements
Noted any implications for the examiner’s report and for N/A
separate reporting to the Commission
Direction 11: Identify items from the analytical review of
the accounts that need to be followed up for further
explanation or evidence
Carried out an analytical review YES
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Following the analytical review, selected material items in the YES
accounts for further explanation or supporting evidence
If the accounts could be materially misstated, additional checks N/A
were undertaken and the examiner is satisfied that the item(s) identified
were satisfactorily explained and correctly included in the accounts
Noted any implications for the examiner’s report and for N/A
separate reporting to the Commission
Direction 12: Compare the trustees’ annual report with the
accounts
Checked that any figure for reserves quoted in the trustees’ YES
annual report is not materially inconsistent with the accounts
Compared the trustees’ annual report with the accounts for any YES
material inconsistency
Noted any implications for the examiner’s report and for N/A
separate reporting to the Commission
Direction 13: Write and sign the independent examination
report
Reviewed the conclusions from the independent examination YES
Considered whether the examination has identified a matter of YES
concern that should be reported in the examiner’s report
Checked that the examiner’s report covers all of the matters YES
required
If relying on the work of others in undertaking the independent YES
examination, the examiner is fully satisfied with their work and that work
has been fully documented
Signed and dated the examiner’s report YES
Reported matters of material significance direct to the N/A
Commission
Exercised discretion and reported relevant matters direct to the N/A
Commission
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## – Report Notes As per Examiners Checklist
## Note 1
Question to the Trustees:
Do you believe an audit may be required for another reason?
_No -This has been confirmed._
## Note 2
I can confirm, as the examiner, I have no close personal relationships with any of the trustees.
## Note 3
I can confirm, as the examiner, I have no involvement in the running of the day to day activities of the charity.
## Note 4
As the independent examiner I am a member of the following bodies:
- Association of Accounting Technicians (Full, licensed member)
- Association of Chartered Certified Accountants (Student Member)
## Note 5
Evidence of appointment must be documented.
- letter of engagement
## Note 6
Trustees Annual Report - Please ensure this is included in the final accounts.
## Note 7
Question to the Trustees:
How do you ensure the accounting records are complete each financial year? Trustee Response:
_We have one trustee who primary role is to manage the financial and governance issues for the Charity. We are required to submit reports to the charity commission which include our financial accounts and controls to ensure we continue to perform to their standard. We are very motivated to maintain our charity status to ensure that we can continue to serve the GSP community we serve._
_We use electronic accounting system to ease remote working as the trustees live in diverse locations. This allows trustees to complete the financial requirements for their individual areas and is overseen by the trustee responsible for financial matters. The accounts are update on the system no less than weekly and often daily. The accounting system produces reports needed to monitor financial performance._
_A quarterly update is provided to the trustees which also ensures that the accounts are kept up to date._
_With regards to continuity of accounting and bookkeeping if the primary trustee for finance matters is unavailable, we have decided that we would engage an accounting professional to oversee the role performed by the trustee._
## Note 8
## Question to the Trustees:
Were the charity’s internal financial controls reviewed in the year reported? Response:
_Yes, the financial controls were reviewed. The current controls were deemed suitable for the level of activity._
## Note 9
Question to the Trustees:
Do you expect the charity to be able to settle outstanding invoices, bills and commitments as and when they fall due in the forthcoming months? Response:
_The Charity has sufficient funds to meet all expected requirements. We have endeavour to ensure that a sufficient amount of working capital is available to meet any common and extraordinary requirements._
## And
Do you have a reserves policy and are you confident that the level of reserves held is adequate? Response:
_Yes we have a policy. The policy for the charity reserves is based on the need to ensure suitable funds are available to provide continuing care for the animals we have rehomed and to ensure the continued operation of the charity. The amount of reserves is based on the number of animals and historical expense pattern for these animals. We also acknowledge that the potential cost for increased veterinary costs as the animals get older. We also consider the need for exceptional costs that may exceed the standard expenditure pattern. Yes we are confident that our reserves are adequate._