REGISTERED CHARITY NUMBER: 1172601 Report of the Trusttes arNI Unaudited Financial Statements forthe Year Ended 31 Deeember2023 Salisbury & Company Chartered Acwuntants Irish Square Upper Denbigh Road St Asaph DenbKJhshire LL17 ORN
Contents ofthe Financial Statemerts for the year ended 31 December 2023 Report ofthe Trustees I to 3 Indeptndent Examinerfs Report Ststrmènt of Financial A¢bvit*s 8alane• Sheet Notes to the Financial Statements 7 10 11 Oetail8d Statement of Finan¢ial A¢ti¥itses 12 to 13
Almost H¢Th Dog R•sc Report ofthe Trustees farihè yèar ended 31 Decem 2023 The tnjstees present their port with the finarKial statements of thè chanty for the year ended 31 December 2023. The trustees have adopted the prowsions of Acrywntng and Rep"l¥j by Chantie5.' Statement of RecoFnmended Practice appltcable to charties preparing their accounts in accordan wth the Financ4al Reporbng Standard applirAble in the UK and Repu of IreiarKI IFRS 1021 leffective 1 January 20191. OBJECTniES AND ACTivmES Objectives and aims The oryanisation's obpctives are to promote humane behaVIr tcpaTds anInlS by provhling appropriate care. protection, treatment and security for ojr anirnab. To &Yucate the publ in mters corMIng animal weare and understanding dog behawour. Publio benefft In considering the objectives and actiwbes. the TnJstees have CA)nsidered the Charity CommissW'5 guirtan on pu1¢ Benefit to ènsure that the organisab.on Is meetirvJ its publ Benefit requirements. The wblic beneffts we off as a Charity are as folk)w5'. The Charity regularfy takes the dogs which have been abandoned to the strèss of the o)mmuntbes wè work in. In d(xng we ensu the abandoneil dcMJs are tsken care of and rehomed to suitaNe forever homes and th¢ Charity offèr a lrfetime of bank-up to that dog to prevent it beo)ming homekn again. By doiThJ th6. we ensure the communty is not overrun by Stray do9$. ttrerefore creare a benefiL We offer SUPFMJ1 to knial servic through¢JJt Ihè communth¥ we in and offer held and supptsrt ythen they need to rehome dogs for their semce users. again creatiw a benefit. The has been of optimal benefit dunng the pandern due to people becoming ill and, in some cases, sadly pasgn9 awrdy. ..lean9 thÈtr (ky with nowhere to w. AHDR have stepped in and helFed these d(NJs, vhwe possib. - We offer free dog behawourdl ad and trau)ing. to FWe from the Ixjmmunths we worf( in. In many cases, this Lxn rnean the dog ian stay with the (merS and Fyevents them to CLJme into rescxjes. prowdiThJ a public benef We offer schools, colleges. communty groups et¢ Ihe opportunriy to have us attend their meetings and provide advice on responsible ¢Jog ownership and tell them more aboLrt the wot* we do and home they can get involved. Although, due to COVID-19 this has been a Irtue MO in 2021. 2022 & 2023. We offer free mi¢xthipping to peOe in the W o)mmunty hetimng Ihern to (x)mpty with their legal requiremènts of mi¢yochippping any dcxj over the age of 8 weeks. Volunteers We are a vdunteer donty and ¢Yo not direaty emtAoy any stsff, whth makes our vc4unteers invaluable to us. We havè impressive team of volunteers induding dog alkers. dog groomers, dog behaviourists. financial adwsors etc. AJI of these people bring a specrfic skilL%et to our resoje an¢Y offer their seNces to for free or at Seast at a very reduced cost. We are very fortunate to have a dedicaie¢J gruup of pe(1p belwè in ¢)ur cause as much as we do and we tell them often, we ¢ouldnl do it wthc¥Jtthem.
Almost Homè Dog Rescue
Report ofthe Trustees
forthe year ended 31 Dtewnber 2023
ACHIEVEMENT AND PERFORAWICE
We believe our rnain achievement throughout 2023. as in the prewtyjs Ihree years. has been to keep our charity running
and thriving both dunng the pandemic and as we have moved tyjt of i We made sKJnificant thange5 to the way we
operate as a team and devised new Wdys to safety continue with wr much-needed work. It has been a very challenging
few yeèrs. with a k)t of additional pressure bn9 on us. Lxrt have $thxee and o)ntin(Jed to help as rnany
dogs as ptsss1b.
Post-pand8rnic times have brought new and rebnlss thae$ for us vth an uftpreralented incwse in the number
of people surrendenng their dogs - sorve of which bwll be knthd(r•m dcos aThJ other5 may be due to the ongoing cost of
INing crisis. The pounds are gverrun vith dogs needing homes whith. due to the he@htened risk of PTS, are our priorrty.
We are wtsrknng flat OLrt to help as many dogs as p)ssitAe.
To date. w8 have hOrned ovèr 1.21JO dogs, a large Pentage of were taken from the k1 (nC91 pound arKI
had been abandoned on the str&ts. Some of the ¢J(¥Js have cx)me to us in emeryency sityations frDrn S(KA81 servIs or
from relatives who have lost loved ones and need to fiThJ new homes for the deceased person's dogs and others are
t>wner sign-overs. when their arwmslances char¥Je. and can kryertske care ofthe dogs.
We offer a dog advisory semce to ty to keep 'problem' dcos in their
Almosl Home Dog Re5cve Report of Ihe Trusloes fw ihè year ended 31 Decombtr 2023 Pnn¢ipal add$$ lerr#iS Kfcld Fliry'.shr Truslees klr D T%d sts-.C¢ V.$ J DaVS '.% D H3feiey Indep¢ndent Examiner Salisbury 8 CotrA'• 1r.sh Syuare L'?rfr Dcn:.sh Roa Qe-.**shire LL17 ORN, Iql s12l¥. Apwohed byotdtr t&rd ts.. ............... .... .. .......... TfLStee
Indepeb)d•nt Examine$ Report to the Trustets ot Almost Home Dog Rescue Indèpendent e¥aminefs report to the tntstees ofAlmost Home Dog Rescue I report to the charrty trustees on my examinabon of ts act(nts of Amost Home tkNJ Resoje (thè Trustl for the year ended 310rnber 2023. Responsibililies and basis of report As tre charity tmstÉés of the Trust you are respsIble ts the prepa)n of th8 w)unts in aet1ydan the requirements ofthe Charibes Act 2011 llhe Acri. I report in respect of my examinatK)n of the Trusts acc¢)unts rrIed tyJt under seCtn 145 of the Act and in Ixrying out my examination I have followed all awicable Drecbcng gwi by Ihe Charity Qxnmisgon under Section 14515Kbl of the Act. Independent examinerfs ststement I have Cofnpleted my examination. l o)nfim that no material matters e cune to my attention in o)nnection with the examination giwng me cause to beIve that in any material pect a(onting records were not kept in respect ofthe Tnjst as required by Section 130 of the ACL" or the accounts do not accord with t rerAxrls.' or the accounts do rDt comply the app[l(b requitewnents wnceming the fom and content of accounts set oui in the Charities IAm)unts and Reports) Regulations 2(x)8 other than any rÈquirerrent that Ihe accounts giv8 a true and f8ir vtew whith is not a matter as part ofan iJrnt examinabon. I have no Con5 and have comè aixoss no other matters in (x)r5nection wth the examination to vthich attention should be drawn in this port in order to enablè a proper undStandIa ofthe a(xrunts to be reached. Jason Matisdd SaliSry & Company Chartered Accountants Irish Square Upper Denbigh R<)ad St Asaph Denbighshir8 LL17 ORN Date.. Page 4
Statement C*f Financial Activibe5 far thè year ended 31 L)eGember 2023 2023 Total fvnds 2022 Total Jnds Unrestricted Restricted ftjnd fur Notes INCOME AND ENDOWMENTS FROM Donations and legaoes 93,534 58.737 Charitsble activities Provi¢Jing rehoming servtrs for abandoned dogs 65,908 74.333 Other trading actbvibes Inlment income 54,791 1.875 54.791 1.875 81,892 89 Total 216.108 216,108 215,051 EXPENDITURE ON Charitable activities Providing rehomiro services forabarKI0n do3S 166,927 167,110 125,603 NET INCOMEIIEXPENDrruRE) 49.181 (1&31 48.998 89.448 RECONCILIAnON OF FUNDS Total funds brwght forwar<1 205.176 234.206 144,758 TOTAL FUNDS CAED FORWARD 254,35T 28.847 283,204 234.206
Almost Mom• Drs ROK BalJnct Sheol 31 December 2023 2023 £022 UnrestrK'.ed '.urt ',urpJs FIXED ASSEYS Tw.Sc 2sseis 733 25.386 6.137 CURREPKASSETS 28C 227.912 41.06$ 268.9Te ?2rJ 142 2XI.778 271.844 329.1*9 CREDtTORS fl4S tslry thIn 11.074} 112.9521 11.0741 NET CURRENY ASSEts 28.114 257.818 228.075 TOTAL ASSETS LESS CURRENT LnEs 254.357 28.847 283.?04 234.206 NeT ASSETS 254.357 28.847 283.204 234.20? FUNDS Uttrest.ca fLrfs 10 2J5.t7 29.03Q 2e.eA7 TOTAL FUNDS 234.Ko SOtLS we aWd >y tr.e cl Trus * 3ulh)n5ee fw i%>J were ts tytfr, by. kf££ J QTrJES( rKJ' ILKXIJ
Notes tr• the Financial Statements ftr thè year ended 31 December 2023 ACCOUNTING POLICIES Basis of preparing the financial statèments Thè finanual statements of the charTty. whth i8 a Publ benefft er7tity under FRS 102. have been prepared in accordance with the Charibes SORP IFRS 1021 ACCn"n9 and Reporbng by Chartbes.. Statement of Recommended Prdctice applicable to drTe5 preparing tr at{lnts in accordance wth the Finanaal Reporting Standard applb)e in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191.. FinancAal Reporting Standard 102 The Financaal Rek¥)rting Standard applicable in the UK and RepU1C of Irèland, and the Charities Act 2011. Thè finanaal statements have been prepared under the histOriC21 cDsl o)nvention. Income l income is rewgnised once the Charitab ino)rFmted organisation has ents"Yemènt to the income. the is suffiaent certainty of receipt and so rt is probatAe that the in(x)me will be red, and the amount of income rec4vable can te meawred reIraY. Donatsons and legaaes cornprise of donations and whth are recogntsed in the aTrts when recew8d, wrth the exptiOn of known legacies which are arrA)unted forvthen their wipt i8 certain. Income from tharitsble activthes is reo)gni%ed arixuajs basis eXpt from grants rNae, whith a cognised on the date on which their unnditiOnal PayTnent is confimied by the (lonor. Income from other tradiNJ actsvth reLqtes to frJndrai%irvJ events. chanty shop in(x)rre and nts1 income and is recognised vrtwi the arrM)unt Is certain. Expenditure Liabilities ère re(xrynised as experKliture as scM)n as Ihere is a legal or constru(INe obligation cotnmtttirvJ the charity to that expendtture. it is probabk that setuement ljiTed and Ihe amoLJnt of the obligats.on ran be measured liaY. l expenditure is awunted for on an a(rruals basis. Al expenses. induding support o)sts and goveman costs, are allocated or apFM)rboned to the appIae expEnditure headings in the Statement of Financial ActiVes. Support and g0Veman costs are apk4d to vnrestn.ded furKls unless Qfic211Y induded in the strictions, as spectfied by the donor. Expenditure on d)arrtètAe acbwtw rdate to the oFEration of the tharrlable incorpordted organisation e(Imprising of direct chaiitsble expenditure to Thet the objectives of tt)e charitable incorprated iyganisatino. Support and goveman¢e costs relate to the management arjd opeotion of the organisab.ona and aLso complianGe with constitutional and ststutory requtrements in produLyng the annual tKl These are deatt with in the Statement of Financial Acbvibes when payrwrt has been apyoved by the charitable irorFKxaknY organisati"ons. Tangible fixed assets Deation is provided at the folkmro annuJ rates in order to lIe off each asset over its estimated useful Plant and machir Motor vehide5 20% on redUCir balarsce 20% on du03 balan Taxation Income and gains exempt frum tsxalim as tl)ey are received and appli for itiaritable purFM)ses only. Th8 charity benefits from various exempbons from taxation afforded by tax legislation and is not liablè to mrporation tax on intrA)rne or gains falliw within those exemptions. The d)arty is not able tr) recover Value Added Tax. Expendtture is recorded in the acXInts indusNe of VAT. Fund ac¢ounting Unresthcted funds can used in ac£0rd8rX vthh the tharitable obJec*ves at the dis¢yetion ofthe trustees. Restncted funds can onty used for paujIar restricted purFws wthtn the objects of the charty. Restrictions arise when spectffed by the donor orwhen funds are rdised for paiti(JJlar restricted putPOS¢S. Further expknabon of the natu and of fund is indLKled in Ihe notes to the financial ststements. Cash and cash equivalènts Cash and cash eqUalents indude tssh rn hand. deFM)Sts held at call %wth b3nks, other short-term liquid investments original [TthrleS of three rTK>nths (K less. and bank i>verdrafts. Financ5a] instruments Page 7 conts"nued...
Almost Home Dog Rue Notes to the Financial Statements- continued for the year ended 31 December 2023 ACCOUNnNG POLICIES- continued The caritsblè incA)rporated organisation has electèd to apply the pwsiorts of Section 11 'Basis Finanaal Instruments, and Sethon 12'0ther Finanrial Instruments Issues, of FRS 102 to all of its finanaal instrumènts. Financrdl instruments are renised in dHrifable irKwora¢ed oryJanisation's balancè sheet when the charitabk incuF4Jated oryJanis8tion becxrn party to the 1x)ntr1 prowsions ofthe instrument. Financial assets and lk8biliti.es are offseL wilh the net anwnts presented in the financial statements. when there is a legally enforieable r¥JM to realk the 8sset and setue the liabilty slmumarwuy. Basic financial assets Basic finanoal assets, WhM irude debtus aThJ cash arm1 bank balanc. are initialty measured at transaction pri induding transaction costs and are 5ubseq(nty carrietj at afflortised cx)5t using the effective interest rate ethcxl unless the arraThJement conskn a financing transacb"c¥). where the transactbon is measured at the preseNt value of the fUty rlpt5 discounted at a market rnte of irrterest Financial assets dassthed as receivable within ome year are no amortised. Basic financial liabilities Basic finana21 liabiles, induding creditors and bank k)ans are inthlty recognised at transaction price unless the arrangement consb"bJtes a finanung transaction. where the debt insbijment is measured at the present value of the future recEipts discounted at a market rdte of interest. Finanaal liabiltrs dassfied as payable within one yearare no amortsed. Debt instruments are subsequenuy canied aiamortis&Y c£6L u&ng the effeding interest rate methcms. Derecognition of financial liabilitses FinancK81 liat%[eS are derwnised when thè d)arifab inC(pOr uganisati()n's traCtrjal oblig8tions expire or a disd)arg8d or canlIed. Critical accounting •stimates and judgennts In the application of the charrtable incorForated orgaftisation's atxxwnting FLIe$, the Trustees are required to make judgments. esb"mates and assumptions atoJt the Cang anNwnt of assets and liatxifcies that are not Teadily apparent from other sources.The estimates and a$S(ated awrnpbons are based on historical experience and other facto that a consNJered to revanL Actttal results may (trffer from these estimates. The estimates and undertwThJ assurnptions are Vthved on an orw)ing basis. Rèvisions to accounb"rvJ èstimates are recognised in the period In whith the estirnate is revised Whe the revion affects only that period. or in the peii(xl of Ihe revis#)n and fulur8 pericxys where the revtsth aff&3s b)th ojrrent and fLrture period5. AJI expenditure is attounted for on an actal$ bas. exFenses, induding support costs and 9wernanGe costs, are alloczted or apKx)rtton&l to Ihe appli(a)le expenditure headings in the Statement of Finanoal A¢tiMties. Support and governance cKJsts a to unrestricted lurKls unloss speufjGaUy induded in the restriGtions. as Sled by tre donor. Cost of charitsble athTbe5 relate to the C4)er¥ of the tharitabk inu)rporated oryJanisation comprising of direct d)aritae expendrture to meet JJ)e obJ"ectives of the charItae incorpordted cyganisation. Support and governan costs reLate ttr the management and operation of the organisab.on and a150 Complian with constrtution and statutory requiremeTts in pr<xluang the annual rl These are deatt with in the Statement of Financial Actiiities when paYnt has been approved ty the dntae inwrFxnted organisation. OTHER TK4DING ACTivmES 2023 2022 Fundraising events Charity shop inCMe Rental income 20.972 32.319 1,500 29.268 44,061 8.563 54,791 81.892 o)ntinued...
Almost Home Dog Resc Notes to thè Financial Statements- ¢ontinu8d for the ar ended 31 D•c•mber 2023 INVESThENT INCOME 2023 2022 Bank interest receable 1.87S 89 TRUSTEES. REMUNERATtON AND BENEFtrs The wèré no trjstees, reffluneration or other beneffts for the year end1 31 December 2023 nor for year ended 31 December 2022. There were no trustees. eXse$ partl for the year ended 31 DeMLr 2023 nor for the year ènded 31 Decernber2022. COMPARATf4ES FOR THE STATEMENT OF FINANCIAL ACTivmES Unresth"¢X&Y fund Resti[ed funds Total funds INCOME AND ENDOVIMENTS FROM Donations and legaaes 58.737 58.737 Charttable acttvitses Providing rehoming Servi for abandoned dogs 47,483 74,333 Other trading aCtiVeS Investment income 81.892 89 81,892 89 Total 188.201 26.850 215,051 EXPENDrruRE ON Charitsbte activities Providing rehoming se¥wee5 for abandoned dogs 125,374 229 125,603 INCOME 62,827 26,621 89.448 RECONCILIATION OF FUNDS Total funds brought forward 142.349 2.409 144,758 TOTAL FUNDS CARRIED FORWARD 205.176 29.030 234,206 c>)ntinued...
Notes to the Financial Statements- continued for the year ended 31 Dewnber 2023 TANGIBLE FIXED ASSErs Pknt and mathirery Motor vehides Totals COST At 1 January 2023 Addits"ons Disposals 10.144 3.500 26,473 13,S)01 13,644 26,473 13.5001 At 31 Decernber 20rJ 10,144 26,473 36.617 DEPRECIATION At 1 January 2023 Charge for year Elirninated on disposal 5,447 939 2,(8 4.870 12.(1911 7.513 5,809 12,0911 At 31 December 2023 4,845 11.231 NET BOOK VALUE Al 31 December 2023 3.758 21,628 25.386 At 31 Decemiw 2022 4.697 1,434 6.131 DEBTORS.. AMOUNTS FALUNG DUE IMTHIN ONE YEAR 2023 2022 Other debtors Prepayments 1,799 1.067 1.800 1.207 3.007 CREDITORS: AMOUNTS FALUNG DUE wrrHIN ONE YEAR 2023 2022 Bank loans and overdrafts (see note 9) Other ueditors 12,952 1.074 1.074 14,026 1,074 LOANS An analysis ofthe mattjrity of is given iEkw. 2023 2022 Amounts falling du8 wthin year¢n demand.. Bank overdraf 12,952 10. MOVEMENT IN FUNDS G8neral funds General fund used to finan the chanlatAe in(upLYatgJ (Kganisabon's general ath"wlies and core costs 8S oudinéd in the Trustees. rekwL RestrietÈd funds Eric and Dorothy Leach Charitable Trust - thts is a (J)ntribubcfft received towards agility equipmènt and veterinary fees. PAHF. this ¢9 a contribubon receNed towarfs the whase ofa wan. Page10 continuèd...
Note5 to the Financial Slaterrents- continued forthe year ended 31 December2023 11. OTHER FINANCIAL COMMITMENTS Financial commthents under norKanr£llatrAe orwatirrtJ e$ reta1iThJ to propety leases as at 31st December 2022. 2023 2022 Property leases Operating leases whth expire: Oue within 1 year Due bèiween 1 to 2 ye8r5 2.250 2.250 2.2> 2.250 12. RELATED PARTY DISCLOSURES There were no related paty transths forthÈ yèar ended 31 De{Xmtr 2023. 13. UMITED UABILrrY OF MEMBERS In the event ol wiThJing up. Ihe members of the dArrtable irmx)rpx)tert Ixganisatk)n have no llabilty to contribute to its assets and no Fer50naJ respcwbilty for setuing rts t1ebts and lia"]1È$. p11
most Homè Dog Rescu8 DetsilÈd St*ement of Financial Activitiès for the year ended 31 December 2023 2023 2022 INCOME AND ENOOIIIMENTS Donations and legacies Donations Gift aKJ 78,477 15.057 45,724 13.013 93.534 58,737 Othertrading aetivitiès Fundraising everts Charity shop inctstne Rentsl income 20.972 32.319 29,268 44.061 8.563 54,791 81,892 Investmènt Iome Bank interest receivable 1,875 89 Charitsble actfvrties Grants Adoptions 23,000 42,908 38,850 35,483 65.908 74.333 Totsl inMing resources 216.108 215.051 EXPENDITURE Charitable actith¢$ Advettising Building rUnn1r costs Resour Veterinary fees 210 5.885 17.584 95,216 11,135 15.165 56.838 118.895 83,138 Support ¢osts Finaneé Plant and machinery Motor vehides Loss on sale oftsngible fixed ats 939 4,869 1,209 1.134 358 7.017 1.492 other Refreshments Insurance Motor expenses storage Calendar5 Sundries Charity shop expen¢Jiture Office costs Subscriptions 129 1,316 6,790 1.800 31 1.202 7.028 1.800 719 1.255 27.486 487 26,063 1.399 40,010 40,008 This page does notforn part oflhe slabjtory firwial slatements Pag812
Detaited Statement of Financial Aclivities for tht year ended 31 December 2023 2023 2022 Other Governance wsts Accountancy 1.188 965 Total resour5 eynded 167,110 125,603 Net income 48.998 89,448 This page rKst fo partoflhe statutcwy finanryal statements Page13