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 behaVI￿r tcp*aTds anIn￿lS by provhling appropriate care. protection, treatment and security for ojr anirnab. To &Yucate the publ￿ in m*ters cor￿MIng animal we￿are and understanding dog behawour. Publio benefft In considering the objectives and actiwbes. the TnJstees have CA)nsidered the Charity CommissW'5 guirtan￿ on pu￿1¢ 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. ..lea￿n9 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 peO￿e 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 b￿n9 on us. Lxrt ￿ have $thxee￿ and o)ntin(Jed to help as rnany dogs as ptsss1b￿. Post-pand8rnic times have brought new and rebnl*ss tha￿e$ for us v*th 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 Pe￿ntage of were taken from the k￿1 (￿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 servI￿s 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 pportunities have t*en largety restorgj. [¥￿-pandernlc. hcA¥ever, with the new challeng85 being faced by the cost-of4iwTrJ C￿[5, the effects are shv*m in donations. We are the chosen charity for Pets at Home in Queensfery. Nuth Wakn for the fifth year runnirvJ and. thankful￿. can attend the store to fundraise and promote otjr charity once again. FINANCIAL REVIEW Financial positson The main areas of income. during another challeThJing aThJ extsaordinary year, were donations made when adopting or signing over a dog. general (k)nations. Grants. Gfft Aid ints)me from our Charty ShLV. Our main aw of expenditure is veterinary fees. vknich Lmderpin5 the W obJe(INe of the (*arty by prO￿dIng care for our animals. The dogs we take ort have been abandoned and often need a signfficant anwnt of veterinary treatment, which is the rea50n vhy this is Lxjr main area of spendiThJ. Due to the uncertainty surroundiro fvnding in the last three yeats, we have limited ojr spending to necessary items and poswned upgrade works such as (xrtmx footy.nt redUCtiC￿ wo￿$ and searthing for premises to purchase. We a hoping to pick these bad( up once the ong(yThJ rehcffling pressu￿ ease. Reseryes policy It is the Oicy of the Charttsble Incorp*J￿ Organisalvyk to maintsin unrestrided fvnds. whKth are free reserves of th￿e month5 running costs and to keep at ￿$t six veterinary fee5. As at thè end of the finanoal year the ￿n￿tr1ded fvnds totalled £254,357. The ChaTttable In￿rporated OrganisatKJn requires £21,071.50 for three mnths runnirNJ (l￿ts aNJ £39.23029 for six mc*)ts veterinary bills. Itotal £60.301.791. FUTURE PLANS Having come through the Cw¢*19 paThjern￿. V￿th w limited fundrai&ng metl*#ts ow to us, our intention is to look at ueating for 9rart makirwJ and legaaes in the tx)ming yearto ty to tyy)St incc4ne. STRUCTURE. GOVERNANCE AND MANAGEMEP Ajmost Hotne Dog Rescue is a registered Charitabfe Incorporated (hganisatk)n ICIOI, number 1172601 fwned on 18th April 2017. under the terTns of their constittxbon tJated 171h March 2017. The Board of Trustees also foms the Exeorfjve Committee apronts Offi￿r5 wh) are responsible for the day-ttrday nJnnirKJ of thè Charrtable IncyxFKfdted Organisatson. The Execubve Committee shall consist of not k$5 than 3 MeM￿r$. New Trustees may be reuuited to the Board al any time by the Twstees. In sethting indiwduals for appointsnent as Trustees. the Tnjstees must have regard to thé sknlls. th0￿edge and exFErience needed forthe effective administrats.on ofthe CIO. REFERENCE AND ADMINISTrATIVE D￿AjLs Registered Charity number 1172601 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 DaV￿S '.% 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 310￿rnber 2023. Responsibililies and basis of report As tre charity tmstÉés of the Trust you are resp￿sIble 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 seCt￿n 145 of the Act and in Ixrying out my examination I have followed all awicable D*recbcng 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 beI￿ve that in any material ￿pect a(￿o￿nting 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 i￿J￿r￿nt examinabon. I have no Con￿￿5 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 und￿StandI￿a ofthe a(xrunts to be reached. Jason Matisdd SaliS￿ry & 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 In￿lment 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 CA￿ED 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 L￿￿nEs 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 SO￿t￿LS we aW￿d >y tr.e cl Trus￿ * 3ulh)n5ee fw i%>J were ts tytfr￿, by. kf££ J QTrJES( rKJ' ILKXIJ Notes tr• the Financial Statements ft*r 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 ACC￿n￿"n9 and Reporbng by Chartbes.. Statement of Recommended Prdctice applicable to d￿rT￿e5 preparing t￿r at{￿lnts in accordance wth the Finanaal Reporting Standard appl￿b)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 RepU￿1C 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 r￿￿ed, and the amount of income rec4vable can te meawred reIra￿Y. Donatsons and legaaes cornprise of donations and whth are recogntsed in the a￿Trts when recew8d, wrth the ex￿ptiOn of known legacies which are arrA)unted forvthen their wipt i8 certain. Income from tharitsble activthes is reo)gni%ed arixuajs basis eX￿pt from grants r￿Na￿e, whith a cognised on the date on which their un￿nditiOnal 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 ￿lia￿Y. 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 appI￿a￿e expEnditure headings in the Statement of Financial ActiV￿es. Support and g0Veman￿ costs are apk4*d 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 Th*et 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 ￿tK￿l These are deatt with in the Statement of Financial Acbvibes when payrwrt has been apyoved by the charitable ir*orFKxaknY organisati"ons. Tangible fixed assets De￿￿￿ation 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 ￿du0￿3 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 ac￿XInts 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 pa￿ujIar 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 eqU￿alents indude tssh rn hand. deFM)Sts held at call %wth b3nks, other short-term liquid investments original [Tthrl￿eS of three rTK>nths (K less. and bank i>verdrafts. Financ5a] instruments Page 7 conts"nued... Almost Home Dog R￿ue Notes to the Financial Statements- continued for the year ended 31 December 2023 ACCOUNnNG POLICIES- continued The c*aritsblè 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 re￿nised in ￿ dHrifable irKwora¢ed oryJanisation's balancè sheet when the charitabk incuF4Jated oryJanis8tion becxrn party to the 1x)ntr￿1 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 slmumarwu￿y. Basic financial assets Basic finanoal assets, WhM￿ ir￿ude 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￿ r￿lpt5 discounted at a market rnte of irrterest Financial assets dassthed as receivable within ome year are no amortised. Basic financial liabilities Basic finana21 liabil￿es, 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 can￿lIed. Critical accounting •stimates and judgen*nts In the application of the charrtable incorForated orgaftisation's atxxwnting FLI￿e$, the Trustees are required to make judgments. esb"mates and assumptions atoJt the Ca￿ng anNwnt of assets and liatxifcies that are not Teadily apparent from other sources.The estimates and a$S(￿ated awrnpbons are based on historical experience and other facto￿ that a￿ consNJered to ￿ re￿vanL 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 revi*on 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 act￿￿al$ 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 S￿l￿ed by tre donor. Cost of charitsble athTbe5 relate to the C4)er¥￿ of the tharitabk inu)rporated oryJanisation comprising of direct d)arita￿e expendrture to meet JJ)e obJ"ectives of the charIta￿e 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)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$. p￿11 most Homè Dog Rescu8 DetsilÈd St*ement of Financial Activitiès for the year ended 31 December 2023 2023 2022 INCOME AND ENOOIIIMENTS Donations and legacies Donations Gift aKJ 78,477 15.057 45,724 13.013 93.534 58,737 Othertrading aetivitiès Fundraising everts Charity shop inctstne Rentsl income 20.972 32.319 29,268 44.061 8.563 54,791 81,892 Investmènt I￿ome Bank interest receivable 1,875 89 Charitsble actfvrties Grants Adoptions 23,000 42,908 38,850 35,483 65.908 74.333 Totsl in￿Ming resources 216.108 215.051 EXPENDITURE Charitable actith¢$ 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 a￿ts 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 resour￿5 eynded 167,110 125,603 Net income 48.998 89,448 This page rKst fo￿ partoflhe statutcwy finanryal statements Page13